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Kukla's Korner Hockey
Steve Yzerman Retires
by Paul on 07/03/06 at 03:28 PM ET
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All he wanted to do is be a hockey player. And what a player he was!!! added 2:36pm, If you missed Steve Yzerman making his retirement speech, you can watch it via Sportsnet. added 2:50pm, from Helene St. James of the Detroit Free Press,
The Captain has called it a career. Center Steve Yzerman, a Red Wing since 1983 and their captain since 1986, announced Monday afternoon that he had retired from playing hockey. "I feel very relieved and very comfortable," Yzerman said at a news conference at Joe Louis Arena. "I want to let everyone know I've decided to retire, to hang up my skates."continued added 2:59pm, Great photo gallery of Yzerman through the years at the Detroit News. added 3:26pm, via the Detroit News, Reaction from Gretzky, Lemieux and Bettman on Steve's retirement. added 4:42pm, VCOE tries to cheer up Wings fans!
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Pens Sign Eaton
by Paul on 07/03/06 at 02:14 PM ET
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from the Pittsburgh Penguins,
The Pittsburgh Penguins have signed free agent defenseman Mark Eaton to a two-year contract, it was announced Monday by General Manager Ray Shero. Eaton, 29, appeared in 69 games with the Nashville Predators in 2005-06, recording four points (3+1) and 44 penalty minutes.
Filed in: | KK Hockey | Permalink
Pronger A Duck
by Paul on 07/03/06 at 01:58 PM ET
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from TSN,
Chris Pronger, the biggest name on the summer trade block is going to California. The Anaheim Ducks have tradedcontinued
right winger Joffrey Lupul one roster playerJoffrey Lupul, one non-roster player and several conditional high-end draft picks to the Oilers in exchange for Pronger.
Filed in: | KK Hockey | Permalink
Yzerman Tributes & Memories Requested
by Paul on 07/03/06 at 12:03 PM ET
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Filed in: | KK Hockey | Permalink
Report- Yzerman Retires
by Paul on 07/03/06 at 11:11 AM ET
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via Sportsnet,
After 22 seasons, Detroit Red Wings' captain Steve Yzerman is calling it a career, Sportsnet has learned. The 41-year old is considered one of the greatest players ever to wear the red and white, and led Detroit to three Stanley Cups, which included a Conn Smythe trophy in 1998. Also sitting in the ten-time all-star's trophy case is a gold medal from the 2002 Olympics. Yzerman finishes his career with 692 goals and 1,063 assists for 1,755 points in 1,514 regular season games.added 9:43am, I am trying to see if any major outlets will be video streaming the conference. I will keep you posted. Audio stream can be found at WDFN or WXYT. You may have to register to listen... added 10:30am, from the Detroit Free Press,
Red Wings captain Steve Yzerman most likely will announce his retirement this afternoon at 1 p.m. during a news conference at Joe Louis Arena. Team owner Mike Ilitch will attend, a strong indication that Yzerman's decision is to hang up his skates rather than to return for a 23rd NHL season. The Wings have a front-office job ready for Yzerman, as special assistant to general manager Ken Holland. Yzerman repeatedly has said he is not very interested in coaching, although he concedes it is the closest a player can come to retaining the exhilaration of playing.added 10:31am, via the AP,
The Red Wings called a news conference Monday to discuss the status of Steve Yzerman, their 41-year-old captain who has played his entire NHL career with Detroit. Asked whether the news conference was to announce whether Yzerman would stay or go, team spokesman John Hahn said, "I can tell you that it involves Steve. I can't tell you what it's about."added 10:51am, While we sit and wait, enjoy some Stevie videos... added 11:00am, Just received an email stating the NBC affiliate in Detroit, WDIV, will be streaming the video of the press conference. added 11:12am, Shawn Burr, former Red Wing was just on WDFN and stated Stevie should have waited until July 15th to make this announcement. Season ticket $$$ is due July 14th! Shawn is still not convinced Steve is retiring. He said maybe the Wings don't know what this conference is about either, just that involves Steve. added 11:23am, via TSN,
The Wings have not confirmed the reason for the newser, but TSN has learned that Yzerman told some of his close friends in hockey that he would announce his retirement on Monday.update 5:57pm, FSN Detroit will show the Yzerman press conference at 8pm tonight and again after the Tigers ballgame which starts at 10pm.
Filed in: | KK Hockey | Permalink
Sabres Must Think Differently
by Paul on 07/03/06 at 11:02 AM ET
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from Bucky Gleason of the Buffalo News,
Owner Tom Golisano has said several times that he wished his employees had one-day contracts. It would be nice if there were world peace, too, but it's not reality. Golisano pulled the Sabres from bankruptcy, but let's not forget he was making an investment. He dropped $60 million on the franchise and has watched its value skyrocket in the past two years. No problem here with him turning a profit, but he can't have it both ways. The lines to the ticket counter will get much shorter very quickly if fans believe they're being taken for a ride. It starts with changing the Sabres' thinking and accepting the fact that long-term contracts are part of the new NHL. Regier conceded Sunday that they were moving in that direction. It's about time. The Sabres know what they have in their young players. The smart play would be locking them up for lengthy deals, which would keep the team intact and get tomorrow's talent at today's prices.more
Filed in: | KK Hockey | Permalink
Why Now?
by Paul on 07/03/06 at 10:54 AM ET
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from Kevin Paul Dupont of the Boston Globe,
Why, oh why, weren't the Bruins spending like this back in the day when there was no salary cap? Now that a limit exists on what NHL clubs can spend on salaries -- that ceiling being $44 million for the upcoming season, year No. 2 of the NHL cap -- suddenly Freres Jacobs and Friends have gone swashbuckling into the free agent market like a bunch of latter-day Rangers, Red Wings, Stars, Avs, and Flyers. Now, is spending a bad thing? No, it's not, provided the war chest is being emptied out for the right warriors. Before the cap came in, the Red Wings did the best job of spending, spending, and spending more, but they dished it to the right people (in other words, not to Marty Lapointe and Alexei Zhamnov).read on
Filed in: | KK Hockey | Permalink
Report- Devils Lock-Up Colin White
by Paul on 07/03/06 at 09:48 AM ET
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from Bergen Record,
After re-signing unrestricted free agents Patrik Elias and Jamie Langenbrunner to long-term contracts on Saturday, Devils general manager Lou Lamoriello continued the process of locking up his team's core Sunday by re-signing restricted free agent defenseman Colin White, sources told The Record. White, 28, passed up a chance to become an unrestricted free agent next year by signing a six-year contract at $3 million per season.
Filed in: | KK Hockey | Permalink
Pronger Could Be Moved Soon
by Paul on 07/03/06 at 09:46 AM ET
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via TSN,
Sources have told TSN that Edmonton could finally deal the former Hart and Norris trophy winner possibly within the next 24 hours. Anaheim is believed to still be a major player which could be an absolute nightmare for teams matching up against a duo like Pronger and one of the other best defencemen in hockey- Scott Neidermayer.
Filed in: | KK Hockey | Permalink
Arnott Wants To Be The Go-To-Guy
by Paul on 07/03/06 at 09:41 AM ET
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from the Nashville City Paper,
Arnott liked what he heard about the Predators from former and current players. He also liked what he hard from Poile and Predators coach Barry Trotz. "They answered everything I wanted to know without me having to ask," Arnott said. "Nashville was where I wanted to be. It is the time in my career to move on. I want to be the go-to guy. I want to be the horse on the ice. I am going to try to do everything I can to help bring a Stanley Cup to Nashville."more
Filed in: | KK Hockey | Permalink
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About Kukla's Korner Hockey
Paul Kukla founded Kukla's Korner in 2005 and the site has since become the must-read site on the 'net for all the latest happenings around the NHL.
From breaking news to in-depth stories around the league, KK Hockey is updated with fresh stories all day long and will bring you the latest news as quickly as possible.
Email Paul anytime at email@example.com
Most Recent Blog Posts
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31 Apartments for Rent in 95210
Of the 31 apartments in the Stockton area, we found exactly 1 apartments for rent in the 95210 zip code of Stockton, California and 30 apartments nearby. Narrow down your results to find 1, 2 or 3 bedroom apartments for rent in 95210 as well as cheap apartments, pet friendly apartments, apartments with utilities included and more. Use our customizable guide to refine your options for apartments in the 95210 zip code and find exactly what you want during your Stockton, California apartment search.
No listings exactly match your search
Please see these nearby communities.
Polo RunExact - 8165 Palisades Dr Stockton, CA 9521038.022549788626 -121.29768464009
Polo Run offers Spacious 1,2, and 3 Bedroom Apartment Homes in Stockton, California. Polo Run is a gated community.Lots of upgrades and extra storage. Washer/Dryer hook-ups, mirrored accents and vaulted ceilings available. Beautifully landscaped, 2 pools and 2 spas!
- 1, 2, & 3 Bedrooms Apartments For Rent
- Gated Community
- Washer/Dryer Hook-Up in select units
- Extra Storage
- Walk In Closets
- Vaulted Ceilings
- Mirrored Accents
- Cable or Satellite
- Ceiling Fans
- Tennis Courts
- Beautiful Grounds
- Weight Room/Fitness Center
- 30 Apartments within 10 miles of 95210
Venetian BridgesNearby - 2244 Rosemarie Lane Stockton, CA 9520737.98362 -121.333671
Spacious studio, one, two, and three bedroom apartments and two bedroom townhomes for rent. Enjoy five swimming pools, three lighted tennis courts, jacuzzi, sauna and sand volleyball court. Relax in the luxury of your patio or balcony.
- Fireplaces In Select homes
- Complete Fitness Center
- Five Sparkling Pools
- Relaxing Sauna
- Garages Available
- Lighted Tennis Courts
- Racquetball & Sand Volleyball
- Cable or Satellite
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- Large Closets and Extra Outside Storage
- New Carpet
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Marina Village WestNearby - 3525 West Benjamin Holt Drive Stockton, CA 9521938.00577142893 -121.3610004937
Marina Village West offers 1 and 2 Bedroom apartments for rent in Stockton, CA. Our fully gated community features include 3 pools, a luxurious spa, 3 lightened tennis courts, a fully equipped fitness center, six on site laundry facilities, vaulted ceilings, fireplaces Located in beautiful Lincoln Village West, we are just minutes from schools, shopping, parks, and there is easy access to I-5. Call today for more details!
- Fully Gated Community
- 3 Enticing Pools
- Luxurious Spa
- 3 Lighted Tennis Courts
- Fully Equipped Fitness Center
- Six On-Site Laundry Facilities
- Vaulted Ceilings
- Fireplace Available
- Easy Access to I-5
- Private Patio/Balcony
- Walk-in Closet
- Portion Water, Hot Water, Sewer & Garbage
Grouse Run ApartmentsNearby - 4738 Grouse Run Drive Stockton, CA 9520737.987531408752 -121.32933573671
Grouse Run offers 1, 2 and 3 Bedroom apartments for rent in Stockton, CA with washer/dryer, rully remodeled units with gourmet kitchen, swimming pool all in a quiet community. We are close to dining and Webertown Mall. Schools in the area are Madison Elementary, Middle College High, Stagg High and San Joaquin Delta College. Warren Atherton Park is also nearby. Hwy 5 is easy to access. We have it all at Grouse Run.
- Brick Woodburning Fireplace With Gas Jets
- Short Term Lease Available
- Sparkling Pool
- Hydrotherapy Spa
- Close To Fine Dining
- Quiet Community only 4 blocks away from I-5
- Beautiful Grounds
- Washers & Dryers in select units
- 2 Centrally Located Laundry Rooms
- Friendly Staff
- "Fully" remodeled units.
- Complete Gourmet Kitchens
Venetian Park ApartmentsNearby - 1540 Mosaic Way Stockton, CA 9520737.991173 -121.325408
Studio, one, and two bedroom apartments, as well as Villas and Townhomes for rent. Three laundry facilities, three swimming pools, hot tub, and fitness center. We also have a courtesy patrol.
- 3 Sparkling Pools
- Weight Room
- Private Balcony/Patio
- Huge Walk-In Closet
- Woodburning Fireplace
- 3 Laundry Facilities
- Cable or Satellite
- 1 Spa
- Near Delta College/UOP
- Tennis Court
- Spacious Storage
- Washer and Dryer Hook-Ups
The VineyardsNearby - 835 West Harney Lane Lodi, CA 9524038.101062813136 -121.28136048798
Located in Lodi California, The Vineyards offers 1, 2 & 3 bedroom apartment homes. Our amenities include sparkling pool, patio or balcony and a fully equipped kitchen.
- Beautifully Landscaped
- Theraputic Spa
- Small Pets Welcome
- Short Term/Corporate
- Patio/Balcony
- Cable or Satellite
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- Large Closets
- Sparkling Pool
- Carpet
- Dishwasher
Sand CreekNearby - 1701 South Mills Avenue Lodi, CA 9524238.111803 -121.298486
Offering 1 & 2 bedroom apartment homes for rent in Lodi, CA with patios/balconies, washer/dryer hook-ups in all apartments, laundry facilities, fireplaces (in 2 bedrooms only), relaxing pool & spa, covered parking, and 24 Hr maintenance. Near grocery stores and restaurants. Lodi Unified School District.
- Covered Parking
- Washer/Dryer Hookups in all apartments
- Fireplaces (Two bedrooms only)
- Pool
- Laundry Facilities Available
- Pet Frinedly Community
- 24 Hr Maintenance
- Close to Shopping
- Balconies/Patios
- Beautiful Location
- Friendly Staff
- Spa
Villa de la PaixNearby - 1118 Stratford Cir Stockton, CA 9520738.001133 -121.321911
Villa de la Paix offers one, two, and three bedroom apartments for rent in Stockton, California.
- Quiet Setting
- Walk to Shopping
- 24 Hour Courtesy Patrol
- On Bus Route
- Ceiling Fans
- Swimming Pools
- Mature Landscaping
- Near Delta College
- Professional Maintenance
- Cable or Satellite
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Riverbank CondosNearby - 4433 Continental Way Stockton, CA 9520737.995116333825 -121.29272592276
Riverbank Condominiums offers one bedroom apartments for rent in Stockton, CA. Riverbank is located in the hart of Stockton California. This location is close to both Colleges, many restaurants, and shopping. Every apartment has central air and heat, a fully loaded kitchen including dishwasher, and a private patio to enjoy the sunset. During the summer you and a guest are welcome to cool off in the sparkling pool.
- One Bedroom Aparments For Rent
- Covered Parking
- Professional Management
- Patios and Decks
- A Controlled Access Community
- Sparkling Pool
- Cable or Satelite
- 2-Door No-Frost Refrigerators
- Laundry Facilities
- 24-Hour Emergency Maintenance
- Carpet
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The FountainsNearby - 1516 Sylvan Way Lodi, CA 9524238.113965040478 -121.3010860743
Offering 1 & 2 bedroom apartment homes for rent in Lodi, CA. Enjoy central heating and air, a 24-hour fitness room, private backyards/balconies in select homes, customized interior paint colors, ceramic tile, upgraded granite glazed counters, cathedral ceilings and bay windows, and a relaxing pool/spa. Our gated community is located near grocery stores, dining, and schooling. We are located in the Lodi Unified School District. Call today for more info!
- New Rent Specials Starting at $975!*
- Short Term Lease Available
- Central Heat & Air
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- Friendly Onsite Staff, and 24-Hour On Call Service
- Backyards/Private Balconies In Select Homes
- Customized Interior Paint Colors
- Ceramic Tile, and Upgraded Granite Glazed Counters
- Cathedral Ceilings and Bay Windows in Select Homes
- Soft & Cozy...Caramel-Toned Carpeting
- 2 Relaxing Pools & Spas, and 2 Tennis Courts
- Cable/Satellite/DSL/Wireless Internet Available
Lakeshore MeadowsNearby - 2081 Sylvan Way Lodi, CA 9524238.109124 -121.296981
Offering apartments and town homes for rent in Lodi, California, featuring fully equipped kitchens with Whirlpool appliances, gas range and oven, tile counters, oak cabinets and central heat and air. The spacious floor plans have a great room with vaulted ceiling. We are located just minutes from grocery stores, dining, and schooling. Our community is part of the Lodi Unified School District. Call today for more details!
- Wood Burning fireplaces
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- Gas Stove
- Tiled Kitchen and Dining Room
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- 2 Sparkling Pools
- 2 Tennis Courts
- Storage Garage Available
- Spacious 2 Bedroom Floorplans
- Dishwasher & Disposal
- Microwave
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QuailwoodNearby - 4926 Grouse Run Dr Stockton, CA 9520737.990789 -121.331264
Quailwood Apartments offers spacious apartments and townhomes with garages. The apartments feature private patio or balcony, washer and dryer hook-ups and central heat and air. We are close to shopping, school, dining and public transportation. We pay water, sewer and garbage and are a pet friendly community. We look forward to showing you our community, call Quailwood today.
- One bedroom with Garages
- Two bedroom Townhomes with garages
- Sparkling Pool
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- Water, Sewer, and Garbage Paid
- Professional On-Site Management
- Close to shopping, schools, and restaurants
- Central Heat and Air
- Patio or Balcony
- Public Transportation
- Pet Friendly Community
Pacific CommonsNearby - 504 Northbank Ct Stockton, CA 9520737.987075 -121.308579
At Pacific Commons you will find spacious two bedroom apartment homes with a patio or balcony, washer and dryer hook-ups, central heat and air and woodburning fireplaces is the upstairs units. Call today, we look forward to showing you our amazing community.
- Private Patios
- Woodburning Fireplace in Upstairs Apartment Homes
- Compact Washer And Dryer Hook-Ups
- Central Air And Heat
- Assigned Covered Parking
- Two Swimming Pools
- Two On-Site Laundry Facilities
- Located Near HWY-99 and I-5
- Public Transportation Nearby
- Located Near The University of the Pacific
- Stockton Unified School District
- Remodeled Homes With Granite and Some Furnished
Waterfield SquareNearby - 8035 Mariners Drive Stockton, CA 9521938.024085 -121.362569
Featuring 1 and 2 bedroom apartments for rent. Gated community with five spacious floorplans. Pet friendly. Special features include fireplaces, laundry facility, dishwashers, two swimming pools and spa.
- Fireplaces
- Pets allowed
- Washer/Dryer
- Laundry facility
- Dishwasher
- Disposal
- Five Spacious Floorplans
- Gated Community
- Washers/Dryers Available in Every Unit
- 2 Swimming Pools and Spas
- Fireplaces
Delta QuailNearby - 1919 Quail Lake Drive Stockton, CA 9520737.996763 -121.334611
Delta Quail offers spacious 1 and 2 bedroom apartments with washer/dryer hook ups, fireplaces, and private patio or balcony. Our community features a swimming pool, on-site laundry facility and covered parking. We pay water, sewer and garbage, accept pets and are close to public transportation. Call today - our professional staff looks forward to speaking with you!
- 1 and 2 Bedroom Apartments
- Washer and Dryer Hook Ups
- Fireplaces
- Sparkling Swimming Pool
- Relaxing Spa
- Covered Parking
- On-Site Laundry Facility
- Close to shopping, schools, and restaurants
- Professional Staff
- Water, Sewer and Garbage Paid
- Patio or Balcony
- Close to Park and Public Transportation
Lakeshore GardensNearby - 2081 Sylvan Way Lodi, CA 9524238.109464 -121.299089
Lakeshore Gardens offers spacious 3 bedroom, 3 full baths floorplans with fully equipped kitchens, ceiling fans, woodburning fireplace, washer/dryer hook-ups, window coverings, central heat and air, 2 car garage and private fenced backyard. Our community features landscape maintenance with automatic sprinklers, pool, spa and tennis courts.
- Gas Range & Oven
- Whirpool Appliances, Built in Microwave
- Woodburning Fireplace
- Great Room with Vaulted Ceiling
- Washer Dryer Hook-ups
- Tile Kitchen Counters & Oak Cabinets
- Ceiling Fans & Central Heat & Air
- Window Coverings
- 2 Car Garage
- Landscaped with Auto Sprinklers
- Private Fenced Backyard
- Cable Ready
The Pavilions ApartmentsNearby - 5222 Cosumnes Drive Stockton, CA 9521938.0481513 -121.3748161
The Pavilions at Spanos Park West offers 1 bedroom apartments for rent in Stockton, CA. Our features include: One bedrooms with walk-in-closets, Full size washer and dryers, fireplaces, oval tubs, microwaves and breakfast bars, billiards room, sparkling pool and relaxing spa. Our community is located near grocery stores, schooling, and easy freeway access. We are located in the Lodi Unified School District.
- Fully-equipped fitness center
- Whirlpool spa
- Professionally landscaped grounds
- Business center with copier, fax, computers and pr
- Garages with remotes available
- Media room
- Heated swimming pool
- Reserved covered parking
- Clubhouse with fireside lounge
- Lighted sport court
- Billiard room
- Upgraded kitchen cabinetry
Mariner's Pointe Apartment HomesNearby - 8275 Mariners Drive Stockton, CA 9521938.025777 -121.361563
- Controlled Access
- Short Term Lease Available
- Full-Size Washer & Dryer Connections
- Wood-Burning Fireplace
- Large Pantry & Self-Cleaning Oven
- Sparkling Pool & Relaxing Spa
- Fitness Center
- Tennis Court
- Cable or Satelite (select units)
- Playground
- Washer & Dryer (select units)
- Pets allowed ( conditions apply, please call!)
Century PlazaNearby - 321 W Century Blvd Lodi, CA 9524038.107829 -121.273878
Century Plaza in Lodi offers spacious 1 & 2 bedroom apartment homes. Apartment amenities include central heat and air, patio or balcony, and on-site laundry facility. Century Plaza is close to shopping, dining, recreation, and entertainment, as well as elementary and high schools. Call today for more information!
- Spacious 1 & 2 Bedroom Apartment Homes
- Close to Shopping, Dining & Recreation
- Air Conditioning
- Housing Vouchers Welcome
- Laundry Facility
- Patio or Balcony
- Walk-in Closets
- Tile Floors/Window Covering/Ceiling Fan
- Close to Public Transportation
- Tile Floors and Carpet
- Professionally Managed and Maintained
- Nice Place to Call Home
Delta ViewNearby - 802 West Weber Avenue Stockton, CA 9520337.95163 -121.302084
Delta View offers studio, one, and two bedroom apartments for rent in Stockton, California. Delta View is a peaceful community. Within the community you'll find fabulous recreational opportunities and easy access to practically everything. Apartment features include our refreshing pool, spacious walk-in closets, and fireplaces in select units. Additionally, we offer short term leases and we pay water, sewer, and garbage! Call us today for more information!
- Studio, 1&2 Bedroom Apts starting at $550
- Walk-In Closets
- Fireplaces in select units
- Balconies and patios
- Refreshing Pool
- Laundry care facilities
- Central Heat and Air
- Washer/Dryer Hook-ups in Select Areas
- Close to public Transportation
- Courtesy Patrol
- We pay water, sewer, and garbage
- Located in Beautiful Downtown Stockton
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10 Steps to Pick the Right Doctor
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Current Satellite News
March 26th, 2015
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GST - Basic Concepts This presentation is designed to highlight the main principles and by its very nature it is simplified and generalised in nature. When considering any transaction, in particular, an unusual transaction either due to its nature, value or complexity seek advice. GST - Introduction • GST is a transaction based consumption tax whereby the final tax payable is borne by the consumer not by the producer. • Each transaction has a GST interpretation and classification aspect. • It is a tax on the production cycle where at each point of the production process if there is a value added component GST can be raised. • The main issues for the producer are cashflow planning & getting the classification and recording of transactions correct to ensure GST compliance • The producer collects & remits the net GST to the ATO – in effect, each enterprise is a tax collector. • GST covers more than goods & services – it covers real estate, creation of legal rights, entitlements to intangible assets and rights, plus goods & services. • Goods are defined as: any form of tangible personal property. ( section 195-1 ) • Service not defined in the GST legislation – generally: any supply which is not a tangible good. A service is the completion of some task, function or work involving direct human intervention. Eg doctor performing an operation or a lawyer drafting a contract. Question 1 RMIT as you may know does not pay income tax and someone asks you the following question: My school rents a car space on a monthly basis to a RMIT academic for $200 per month and raises an invoice for that amount. Do we raise GST on the invoice & if so how much? Question 2 RMIT sold a terrace house it owned in Cardigan Street Carlton, it was being rented out as a residential property since about July 2001 when RMIT first acquired it. Initially RMIT was going to redevelop the property and the adjacent sites, which RMIT also owned into student accommodation, but there was a change of plans and the house was no longer needed so it was sold for $550,000. How much GST due on the sale? Question 3 RMIT is to establish a medical centre open to staff, students and residents of CBD Melbourne. The first patient has a tattoo removed and the doctor bills the patient $110. How much GST is liable on the service? Question 4 Carol the carpenter repairs a partition and sends an invoice to RMIT for $88. How much GST can RMIT claim back as input tax credit? Question 5 A school at RMIT has to buy a piece of equipment but does not have the funds to so and has to arrange a bank loan. The bank charges a fee of $1100, including GST, as a borrowing fee What are the GST implications of this transaction? Question 6 • RMIT has been engaged to undertake consulting work and provide advice on how an overseas company can get Australian government approval so that its aircraft can fly in Australia. • The consulting and research work is carried out in Australia, the aircraft are located overseas. • The contract has been drawn up with the provision that the "project cost is inclusive of GST". The first invoice is due to be raised for $20000 – how much GST should be raised and why? First principals - GST Supply • GST Charged & collected if– You make a taxable supply which is: 1. a supply for consideration (ie in exchange for something of value ) 2. made in the course or furtherance of an enterprise 3. supply connected with Australia 4. registered or required to be registered And Not a taxable supply to the extent it is GST free or input taxed. Supply widely defined to include goods and services, assignments, grants. rights, obligations and financial supply etc section 9-10(2) First principles – GST Free 1.Main ones: • Education provided by a registered provider • Medical – ( generally eligible for Medicare rebate ) • Child care services • Exports • Basic food – meaning in general "raw" food products available for human consumption eg. vegetables 2.Others – you may encounter • Religious services • Water, sewerage and drainage • Crown & farm land • Some activities of charities 3. Others – infrequently encountered • cars for the disabled • sale of business • inbound duty free shop sales etc First principles - GST Free Classification • Why is the classification important: • If GST free sale/ supply do not raise GST but can claim input credits on the acquisitions to generate the supply. • So RMIT, which supplies mainly education services, which are GST free, can claim back the GST it pays, for example, on the computers acquired to generate education courses. First Principles - Input taxed supplies Recall the basic tests for assessing whether GST on a supply was to be raised excluded GST free and input taxed supplies. What are Input taxed supplies? Main ones: Financial supplies Supply of residential rental property Sale of established residential property Distinction between GST Free & Input Taxed • If GST free can claim input tax credits on inputs to generate outputs, in contrast if it is an input taxed supply can not claim input credits associated with generating those type of supplies/sales and can not raise on GST on the supply. GST free = can claim input tax credits Input taxed x can"t claim input tax credits Input Tax credits v Input taxed supply We have looked at input taxed supply – a supply on which no GST is payable and the supplier can not claim input tax credits. What are input tax credits? Input Credits: relate to goods & services used to generate income or outputs. Sales or outputs have GST collected by the enterprise, conversely the enterprises get a credit or offset on the GST they pay for those items acquired to operate. eg: power, rent, computers, advertising etc GST calculation summary – BAS Summary Sales/ GST Expenses/ Input tax Outputs Collected Inputs credits Education course 50000 0 Consulting 3000 300 Equipment sales 1000 100 Wages 60000 0 Electricity 2500 250 Water 5000 0 Equipment 60000 6000 Motor car expenses 15000 1500 Totals 54000 400 88500 7750 Net GST Result In this simple example, the business may have generated a loss for the period, but it generated a net GST refund of: GST collected 400 Less Inputs tax credits -7750 Net refund (7350) This result is typical for RMIT so it is important, given that the main sale/output of RMIT is GST free education, to correctly identify, classify and record the input side of transactions from a GST perspective at the school/portfolio level. At the central FS level, more emphasis that both the inputs and outputs need to be equally considered since revenue grants from the State/Federal government plus other revenue sources are received by RMIT rather than by the school or portfolio. GST Codes Simplified Tax Code (GST) decision maker This is a simplified decision maker. For more detail information about Tax Codes refer to "GST at RMIT" internal web page 1 – Grants • Grants • Donations • Appropriations • Sponsorship • Gifts In general these will be GST free as there is no payment in return for a service or good. A donation or gift is given for the purposes of benefaction or helping someone without any expectation of receiving something in return. A gift of books from a book publisher to the library is GST free. A grant from Big metal Ltd given to the Engineering faculty to study a new metal fabrication process they have developed and to prepare a report with recommendations, analysis and which then becomes the exclusive property of Big Metal Ltd. This is not probably not a gift but a fee for service and so subject to GST. Question - Grants Read the attached AACMA document dated 28.08.06 & RMIT invoice: How would you record the transaction & why? Now consider the AACMA document dated 31.12.07 AACMA Invoices Grant Decision Tree Money in the form of a Receive funding grant, donation, gift, sponsorship or scholarship Does the receipt of funding from the external party No taxable supply No Obligation on RMIT create an obligation upon No GST RMIT to complete a specific activity? Yes Does RMIT provide a direct Benefit provided by or indirect benefit to the No RMIT external party or their associates? Yes No Does the benefit provided Is benefit material? have nominal or real monetary value? Yes Taxable supply GST applicable The following examples were sourced from "GSRT 2000/11 Goods and Services Tax: Grants of Financial Assistance" and illustrate the above decision tree. 1. Material benefit to the giver: A grant is made to RMIT for the purpose of conducting specific research and providing a report on the results of that research to the grantor, which the grantor intends to use in its business. The report may be expected to provide a material benefit to the grantor. In this situation, the grant does not have the characteristics of a gift. The grant is consideration for the supply of the report and therefore subject to GST. 2. Fringe Benefits Tax - FBT • As you may recall RMIT does not pay income tax but as an employer is subject to FBT which is a tax paid by RMIT in respect of benefits provided to RMIT employees ( or relatives family members, called associates, of employees ) • Expenses which are not deductible such as outputs subject to FBT are not deductible. • Entertainment: • The general rule/test is: The test for claiming GST input tax credit is whether the expenditure was incurred in furtherance of an enterprise. Non-deductible expenditure do not give rise to input tax creditable acquisitions. Conclusion: If an item is subject to FBT it is non-deductible for income tax purposes ( not incurred in furtherance of an enterprise ) and as a result not eligible for claiming GST credits. Examples of FBT expenses & GST Impact • Example 1: an RMIT employee taking three clients out to lunch, alcohol served, at a cost of $400 including GST, the following is acceptable in terms of which entries to post based on the current chart of accounts: - $100 Entertainment & Hospitality (FBT) - GST (account 556352) - $300 Hospitality & Meeting No FBT - No GST (account 553301) • Example 2: Alternatively if the cost was say $200 ( the $300 minor benefit and the irregular and/or infrequent exemption may apply), could post the total expense to $200 Hospitality and Meeting No FBT - No GST (account 553301) This assumes it is difficult or impractical to somehow apportion the costs between the RMIT employee and the clients - & that the expenditure was unexpected and a once –off. GST Impact of FBT Expenses • Entertainment • Motor vehicle • Travel – eg. academic goes overseas to a run a course for 2 weeks and adds 2 weeks of holiday: there may be a benefit. • Residual & Property benefits • The main RMIT employee provided benefits are: Entertainment is the item you will most frequently encounter and in total dollar terms is significant, so this is what we shall examine. Entertainment Income Tax Act defines: "Entertainment by way of food, drink, or recreation, or accommodation or travel to do with providing such entertainment." So it is: Something pleasurable, a diversion not related to completion of a work obligation or task. Basic questions / tests - will assist in determining whether or not entertainment: Why was expenditure incurred? When during work hours or after? Who RMIT employees &/ or third parties/RMIT clients Where at RMIT or off-campus? Tax Ruling – TR 97/17 RMIT is a tax exempt entity & the entertainment it provides falls under specific requirements tests: Minor benefits – ( non-entertainment ) <$300 no FBT If benefit is irregular, unexpected and or difficult to value Eg; taxi home after working back late one night then minor benefit Minor benefits – (entertainment ) <$300 no FBT if meet two further alternate tests: ( section 58P(1) 1. RMIT employee"s entertainment is incidental to the entertainment of outsiders & consists of a light meal/refreshments or 2. "entertainment" on RMIT premises to recognise the special achievements of an employee eg promotion or working 30 years+ at RMIT. Entertainment examples • Example 1: an RMIT employee taking three clients out to lunch, alcohol served, at a cost of $400 including GST, the following is acceptable in terms of which entries to post based on the current chart of accounts: - $100 Entertainment & Hospitality (FBT) - GST (account 556352) - $300 Hospitality & Meeting No FBT - No GST (account 553301) • Example 2: Alternatively if the cost was say $200 ( the $300 minor benefit and the irregular and/or infrequent exemption may apply), could post the total expense to $200 Hospitality and Meeting No FBT - No GST (account 553301) This assumes it is difficult or impractical to somehow apportion the costs between the RMIT employee and the clients - & that the expenditure was unexpected and a once –off. FBT Entertainment Question - 7 You are asked the following question. A RMIT staff member is given a corporate card and on their first overseas trip spend $44,000. Airfares - $11,000 Accommodation - $ 22,000 Meals - $ 11,000 One meal by itself was $3,300 including wine, beer, spirits and entertainment. How is the transaction recorded and what is RMIT tax position? Question - 8 You are asked the following question: My school purchases wine in bulk this is consumed on site during various functions – farewells, presentations by clients, staff meetings & other seminars. What are the FBT & GST implications? How should it be treated and recorded? Question 9 An academic and staff member get an employer provided fringe benefit, they each make an employee contribution to offset the FBT cost, they pay $1000 each. What are the GST implications of these payments? Possible answers to questions 1. Car park is subject to GST – slide 8 2. Input taxed - slide 11 3. GST = $6 removal of tattoo currently not subject to Medicare rebate . Medical service means: (a) a service for which medicare benefit is payable under Part II of the Health Insurance Act 1973; or (b) any other service supplied by or on behalf of a *medical practitioner or *approved pathology practitioner that is generally accepted in the medical profession as being necessary for the appropriate treatment of the *recipient of the supply. 4. Nil – question states an "invoice" not a "tax invoice", therefore the inference is that Carol is not registered for GST. 5. Financial supplies are input taxed see slide 11 – however there are particular rules which can allow input credits to be claimed provided minimum thresholds are met - less than $50,000 or less than 10% of the total input credits for that year. In general, claim all financial supply input credits, including in this example. 6. Nil – service is provided to an overseas entity and is not connected property located with Australia, therefore the supply not connected with Australia and so not subject to GST. 7. Probably require further info. On current info: - no GST as all related to overseas therefore not connected to Australia – slide 8 8. Probably subject to FBT and so no GST input tax credits - slide 21. 9. employee contributions are subject to FBT - $1000/11 = $90.91
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DRAFT RENTAL LEASE AGREEMENT Goldstream Cabins DRAFT RENTAL LEASE AGREEMENT THIS AGREEMENT made this ___ day of ____________, by and between Doug Schneider, Goldstream Cabins, herein called "Landlord," and ___________________________________________, herein called "Tenant." Landlord hereby agrees to rent to Tenant the real property located in the City of Fairbanks, State of Alaska, described as follows: _____________________________________________________, Commencing on _______________ and monthly thereafter. Landlord rents the above described premises to Tenant on the following terms and conditions: 1. Rent Tenant agrees to pay Landlord as base rent the sum of $ per month, due and payable monthly in advance on the first day of each month through such time as the Tenant provides for vacating the property. 2. Payment of Rent Monthly rent payments may be paid by check, cash or money order. A fee of $25 will be charged for dishonored, bad, or returned checks. Late payment of rent may be subject to a $25 late fee. Rent shall be made payable to Doug Schneider and deposited in the supplied drop box on the side of the cabin. All tenants will contribute equally in the payment of rent and only one single payment will be accepted. If any tenant withdraws from the lease, for any reason, the remaining tenants will be responsible for making up the difference in rent. Prorated daily payments in the amount of $22 per day will be assessed to tenants moving in prior to the monthly rental due date. 3. Payment of Utilities Utilities, including but not limited to heating oil, electricity, water, phone, Internet, cable, and Wi-Fi, will be arranged for and paid for directly by Tenant. Tenant will put electricity bill in his/her name by contacting Golden Valley Electric Association (GVEA) at 907-452-1151. New members of GVEA will need to stop by the GVEA new accounts office located on Illinois Ave. to process their membership application. Heating oil reimbursement: The Landlord will measure the amount of heating oil remaining in the tank on the day the Tenant departs the premises and the rent agreement expires, whichever comes later. Costs for oil remaining in the tank will be reimbursed to the departing Tenant, provided a receipt or other documentation for the expense is shown to the landlord. The new tenant will be responsible for reimbursing the Landlord for oil remaining in tank on the first day of their occupancy, and will provide the new tenant with the actual costs of the heating oil. No markup or profit will be assessed for heating oil by the Landlord or Tenant. Unless otherwise stated in this agreement, snow removal is the responsibility of the Tenant. Landlord is responsible for pumping and payment of septic tank cleaning. 4. Security Deposit A $300 as a Security Deposit is required prior to moving in. This Security Deposit guarantees the return of the property to the Landlord in the same or better condition as when accepted by the Tenant, reasonable wear excepted. Satisfactory compliance with this section includes removing all trash and belongings of the Tenant, and cleaning the cabin the same condition as when the Tenant moved in. If any provision of this Rental Lease Agreement is violated, the Security Deposit may be forfeited. The Security Deposit is to indemnify the Landlord against damage and/or loss of value as a result of the Tenant's action, mistake, or 4ffc3622-be51-47f7-9420-8d0d7725e6f2.doc Page 1 DRAFT RENTAL LEASE AGREEMENT inaction during the term of occupancy. The Security Deposit may not be applied by the Tenant for payment of any rent due the Landlord. Should the Tenant be responsible for damage and/or loss of value to the premises greater than the value of the Security Deposit, the Tenant hereby agrees to reimburse the Landlord for such loss immediately upon the presentation of a bill for said damage and/or loss. The Landlord shall return the balance of said Security Deposit, if any, to the Tenant at the Tenant's forwarding address, upon vacating, return of keys to the Landlord and termination of this contract according to other terms herein agreed. The deposit will be returned within thirty (30) days after the Tenant vacates the premises, along with an itemized statement as to the deductions, if any, from said Security Deposit. 5. Appliances The premises is rented with the following appliances: Refrigerator, stove/range, microwave-range hood combo, water supply system (pump, pressure tank, water heater, water tank, vehicle water tank, and associated fittings, valves and lines). 6. List of Tenants, Sublet Policy The Tenant agrees to use the premises only as a residence for self, and persons identified below. ____________________________, __________________________ Tenant will not allow any additional persons to occupy premise without written permission from the Landlord. Tenant agrees to assume all responsibility for actions taken by any person entering the property. Landlord will hold Tenant solely responsible for all damages to property or for violations against this rental agreement. Rental properties covered under this agreement may not be sublet without prior written permission from the Landlord. 7. Pets Pets or other domesticated animals may not be brought onto the premises at any time without prior written permission from the Landlord. If a pet or other domesticated animals has been in the premises at any time during the Tenant's occupancy (with or without the Landlord's consent), a reasonable charge may be made for de-fleaing, deodorizing, and/or shampooing, and/or damages caused by the pet. 8. Tenant Legal Obligations Tenant hereby acknowledges that they have a legal obligation to pay their rent on time each and every month regardless of any other debts or responsibilities they may have. They agree that they will be fully liable for any back rent owed. They also acknowledge that defaulting on this Rental Agreement could result in a judgment being filed against them and a lien being filed against their current and future assets and/or earnings. 9. Attorney Costs If court action is sought by either party to enforce the provisions of the Rental agreement, attorney's fees and costs may be awarded to the prevailing party in the court action. 10. Repair Policy Light switches, receptacles, doors, windows, faucets, drains, locks, sinks, oil and backup electric heater, microwave, refrigerator, range and other furnished appliances, smoke detectors, will either be in working order or will be promptly repaired by the Landlord. Tenant is expected to report any necessary repairs, no matter how slight. Tenant is advised that the Landlord does not normally repair or replace nonfunctional items such as paint, carpets, etc., each time a property changes tenants. 4ffc3622-be51-47f7-9420-8d0d7725e6f2.doc Page 2 DRAFT RENTAL LEASE AGREEMENT The Tenant shall practice customary due-diligence in the care of the premises. All repairs will be performed by or at the direction of the Landlord in a timely fashion. The Landlord will arrange for and pay for repairs resulting from normal usage. The Landlord will arrange for repairs resulting from misuse, abuse, negligence or malice, but the Tenant is responsible for payment for such repairs. Freeze-ups: Costs of damages resulting from freeze-ups resulting from the Tenant's failure to maintain adequate heating oil in the tank, failure to pay utilities, or other act by the Tenant will be the sole responsibility of the Tenant, and could result in immediate eviction. Everyday items such as light bulbs and trash bags, etc are the responsibility of the Tenant. 11. Occupancy Rules and Expectations 1. This is a NO SMOKING property. Tenant agrees that neither he/she, friends, relatives, or visitors will smoke inside or outside the dwelling. 2. Tenant shall make no alterations, decorations, additions or improvements in or to the premises without the Landlord's prior written consent. Alterations, additions, or improvements upon the premises shall become the property of Landlord and shall remain upon, and be surrendered with said premises, as a part thereof, at the end of the rental term. Hanging photos, pictures, etc are not considered major alterations. 3. Tenant will keep their premises clean and safe for themselves and others. 4. Tenant agrees to properly dispose of rubbish, garbage, and other debris and waste in a clean and safe manner. 5. Tenant agrees to keep all plumbing fixtures in a dwelling unit or used by the tenant clean. 6. Tenant agrees to exercise reasonable care and use of all electrical, plumbing, sanitary, heating, ventilating, air-conditioning, and other facilities and appliances supplied to the premises. 7. Tenant agrees to not deliberately or negligently destroy, deface, damage, impair, or remove any part of the premises or knowingly permit any person to do so. 8. Tenant agrees to conduct himself/herself, and require other persons on the premises with his consent, to conduct themselves in a manner that will not disturb the neighbor's peaceful enjoyment of the premises. 9. Tenant agrees not to urinate from or onto the deck or stairs, and to inform other tenants and visitors of this rule. 10. Tenant agrees not to have outdoor open fires, fire pits, or bonfire. Gas or charcoal fired barbeques are permitted. 11. Tenant agrees to carefully monitor heating oil useage and to maintain edequate level or heating oil so as to keep the premises from sustaining freeze-damage. Costs to repair freeze damage resulting from inadequate heating oil is the responsibility of the Tenant. 12. Tenant agrees to obey the laws of the United States and the State of Alaska. By signing this agreement, the Tenant warrants that he/she will meet above conditions in every respect, and acknowledges that failure to perform the obligations herein stipulated will be considered grounds for immediate termination of this agreement and the loss of security deposit. 12. Cleaning Fee Tenant agrees to accept the property in its present state of cleanliness. The Tenant agrees to return the property in the same condition or better, or pay a minimum $250 cleaning fee to cover Landlord costs for cleaning the property. If at any time the Landlord notifies Tenant to clean up the property, and the Tenant neglects to do so, the Landlord may charge the Tenant a minimum $250 cleaning fee. 13. Plumbing and Electricity 4ffc3622-be51-47f7-9420-8d0d7725e6f2.doc Page 3 DRAFT RENTAL LEASE AGREEMENT Tenant agrees to not put or pour any debris, grease, paper towels, Q-tips, feminine hygiene products, newspaper, or any other matter in the sink drain, toilets or outhouse. Tenant agrees to pay bills for all sewer cleaning services resulting from clogged pipes. Tenant must not overload electrical circuits. Only two electrical operated items may be plugged in any single electrical receptacle. 14. Tenant Cooperation Tenant agrees to cooperate with Owner/agent in showing property to prospective tenant, prior to termination of occupancy. 15. Removal of Landlord's Property Removal or any property belonging to Landlord without the written consent of Landlord will constitute abandonment and surrender of the premises by Tenant and termination by them of this Rental Agreement. Landlord may also take further legal action. 16. Tenant Insurance Tenant understands that their personal belongings are not protected or otherwise insured by the Landlord. The Tenant further understands that they are strongly encouraged to purchase Renter's Insurance at their own expense, sufficient to cover themselves and their property from damage or injury caused by fire, theft, burglary, and breakage, faulty or overloaded electrical connections or other causes, and hereby relieves the Landlord of all risks. 17. Abandonment If Tenant leaves the premises unoccupied for 15 days without paying rent in advance for that month, or while owing any back rent from previous months, which has remained unpaid, the Landlord and/or his representatives have the right to take immediate possession of the property and to bar the Tenant from returning. Landlord will also have the right to remove any property that the Tenant or residents have left behind. 18. Lock Policy No additional locks will be installed on any door by the Tenant. Keys provided to Tenant are not to be copied. 19. Condition of Premises By signing this agreement, the Tenant acknowledges that the property is in good condition. If there is anything about the condition of the property that is not good, they agree to report it to Landlord within three days of taking possession of the property. They agree that failure to file any written notice of defects will be legally binding proof that the property is in good condition at the time of occupancy. 20. Tenant Responsibility Good housekeeping is expected. Tenant agrees to keep quarters clean and in sanitary condition. The Tenant agrees not to permit any non-normal wear deterioration or destruction to occur while they are occupying the property. They agree to exercise reasonable care for the walls, woodwork, floors, furnishings, fixtures and appliances, windows, screens, doors, fences, plumbing, air-conditioning/handling and heating, electrical and mechanical systems as well as the general structure and appearance of the property. Tenant agrees to follow all Landlord instructions. 4ffc3622-be51-47f7-9420-8d0d7725e6f2.doc Page 4 DRAFT RENTAL LEASE AGREEMENT 21. Validity of Lease Provisions Any provision set forth in this Rental Agreement which is contrary to state Residential Landlord and Tenant laws shall be treated by Landlord and Tenant as void and as if it were not set forth herein, but all other provisions of the Rental Agreement shall remain in full force and effect. 22. Access To Premises The Owner reserves the right to enter the residence at reasonable times to inspect, make necessary repairs, supply services or show it to prospective Tenants, purchasers, inspectors, or contractors. Whenever practicable, a 24 hour notice of the Landlord's intent to enter shall be given to the Tenant. The Landlord may also display "for rent" and "for sale" signs on the building of which the rented residence is a part. 23. No rights of storage are given by this Lease Agreement. The Tenant agrees to hold the Landlord harmless from any liability by reason of personal injury to any person and for property damage occurring on or about or connected with the premises or resulting from the Tenant use thereof. The Tenant hereby acknowledges this and agrees to make no such claims for any losses or damages against the Landlord. 24. Full Disclosure The Tenant signing this Rental Lease Agreement hereby states that all questions about this rental agreement have been answered, that they fully understand all the provisions of the agreement and the obligations and responsibilities of each party, as spelled out herein. They further state that they agree to fulfill their obligations in every respect or suffer the full legal and financial consequences of their actions or lack of action in violation of this agreement. Signature by the Tenant on this Rental Lease Agreement is acknowledgment and he/she has received a signed copy of the Rental Lease Agreement. Accepted this ___ day of ____________________. _______________________________ , Landlord _________________________________, Tenant _________________________________, Tenant 4ffc3622-be51-47f7-9420-8d0d7725e6f2.doc Page 5
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Dogs Commonly Suffer From Hotspots At This Time Of Year
Hot spots are localized bacterial infections of the skin that cause tremendous irritation, excessive itching and chewing of the localized area. They can be extremely painful.
Dogs Have Emotions
Dogs certainly do have plenty of personality and, like humans, they experience a great deal of emotions like love, grief, fear, sadness, loneliness, pain, excitement, and joy.
Safe Use – And Abuse – Of Dog Crates
A crate can be a safe, comfortable place for your dog to retreat but it should never be used as a punishment.
'Reverse Sneezing' Common In Small Dogs
By Nan Talleno PHILADELPHIA (CBS) – If you live with a small dog, you've probably witnessed an episode or two of a respiratory event known as reverse sneezing. It happens primarily in small dogs due […]
Study: Don't Judge A Dog By Its Breed
Whether pit bull, Akita, poodle or Yorkie, it turns out breed is not a good predictor of aggression in dogs.
Many Benefits Of Massage Therapy For Dogs
Massage therapy is not just for people. It's a great way to keep your companion animals healthy and well-balanced as well.
Study: Dogs Detect Emotions The Same Way Humans Do
Researchers continue to give humans more insight into the inner-workings of man's best friend.
The Domestication Of Cats And Dogs
Dogs and cats have long shared our homes with us, living side by side, despite their ancestral differences.
'Zeutering': The Non-surgical Alternative To Neutering
There is a new non-surgical breakthrough in veterinary medicine that has just recently emerged as an alternative to a surgical procedure when neutering male dogs.
Encouraging Your Dog To Eat More Slowly
The proper rate of ingestion is so important for your dog's overall well-being. Eating slower greatly helps to improve digestion and nutrient absorption.
Study: Your Dog Probably Recognizes Your Face — Even In Photos
Researchers say the canines studied studied the faces of familiar humans for longer than unfamiliar ones.
Dog's Tail Tells A Tale
Research has determined that a dog's tail wagging to the left has different meaning than a tail wagging to the right.
Research Indicates 'Dogs Are People, Too'
A new study confirms what dog owners have always known: Dogs have feelings, too.
The Natural Need For Dogs To Earn
Since all canines have a strong heritage of structure and pack order, they naturally possess an ingrained predisposition to "earn" or work.
Dogs Show Human-Like Smarts
A study confirmed what dog lovers have known for quite some time now…our best friends are much smarter than we think!


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Casa de América (Linares Palace)
Casa de América (Linares Palace)
Dane kontaktowe
Paseo de Recoletos 2
28001 Madrid (Madrid)
Tel.:+34 915954800
Linares Palace is in a privileged location in Madrid. Its façades give onto the Plaza de Cibeles Square, Recoletos Avenue and Alcalá Street. Construction began on the building in 1873, by order of the Marquis of Linares. It is now home to the Casa de América, and its rooms serve as a venue for a range of cultural activities.
This palace building is neo-Baroque in style and French in inspiration. Its main façade is outstanding, spectacular, with three entrance doors crowned by balconies. The interior features a wealth of decoration by such prestigious artists as Jerónimo Suñol, creator of the stunning marble banister on the staircase in the hall. Other important areas of the building include the ballrooms, the Hall of Mirrors, the chapel, Dolls' House and the garden.
- Budowla:
- Palace
- Okres artystyczny:
- Romanticism
- Okres historyczny:
- 19th century
Informacje praktyczne
Plan zajęć
Saturdays and Sundays, guided tours at 11am, midday and 1pm. Closed: 1-31 August.
Ulgowy: 5€
Wstęp wolny Children under 12 years.
Osoby niepełnosprawne: Wstęp wolny
Guided tours by prior appointment. Call +34 902400222.


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Monday, 03/30/2015 09: 13
Tiếng Việt
In 2014, Hoa Phat has reached sales volume of over 1 million tons of construction steel, exceed 11% of the plan year and increased 43% compared to 2013, strengthening the No. 1 position on the steel market share with 19%.
View detail>>
After 11 months, Hoa Phat steel has reached sales volume of 895,000 tons, up 41% compared to the same period in 2013 and equivalent to 99% of the whole year plan in 2014. With this volume, Hoa Phat steel market share raised up 18.9%.
According to the financial website Vietstock, Hoa Phat Group JSC (stock ticker HPG) has been ranked at No. 8 of 26 listed companies which have the best investor relations (IR) in 2014 .
After more than 3 months, the overhaul and upgrade for blast furnace No.1 of Hoa Phat steel integrated complex was completed on 16/11. Capacity of the furnace has been raised from 350,000 tons up to 450,000 tons per year, an increase of 20% compared to the previous capacity.
In 10/2014, Hoa Phat steel sales reached a record 111,800 tons, up more than 60% compared to the same period in 2013 and 20% higher than September. Accumulated 10 months, Hoa Phat consumption approximately achieved 800,000 tons of construction steel, an increase of 42% compared to 10 months of 2013.
In quarter 3/2014, Pho Noi A Industrial zone (IZ) and Hoa Mac IZ of invested by Hoa Paht Group has consecutively attracted many of foreign investors to lease land for factories, especially companies from Korea, Japan, Netherlands.
According to the rankings of 1000 income tax contribution enterprises of Vietnam in 2014 (V1000 ranking) has been officially announced by Vietnam Report Company, VietnamNet online Newspaper and Taxation magazine - General Taxation Department. Accordingly, Hoa Phat Group was at No. 61/1000 largest corporate taxpayer.
On October 17, 2014 in Ho Chi Minh City, Forbes Vietnam magazine celebrated in honor of the 50 best listed companies i the Vietnam stock market. In particular, Hoa Phat Group JSC (HPG) which is the sole representative of the steel industry was honored. Mr. Vu Duc Sinh – Branch Director of HPG in Hochiminh City attended the event.
As at the end of 9/2014, Hoa Phat Group (HPG) reached VND19,166 billion of revenue and 2,754 billion of net profit, respectively equal to 83% and 125% year plan. Compared to the same period last year, the Group's revenue increased 51% and profit after tax increased by 81%.
Within 9 months, Hoa Phat steel consumption reached 686,000 tons, up 40% compared to the same period in 2013, Hoa Phat steel's market share which increased to 18.1%, continues to lead the national market.
You are visitor number:
© 2006 Copyright by HoaPhat Group
@Note the source from this site when you publish it


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The ESRB Gets An 'F' 641
from the bad-day-for-games dept.
We've improved Slashdot's video section; now you can view our video interviews, product close-ups and site visits with all the usual Slashdot options to comment, share, etc. No more walled garden! It's a work in progress -- we hope you'll check it out (Learn more about the recent updates).
Does any adult really give a flying fig? Oh wait, the Slashdot demographic is... never mind.
Dunno about adults, but apparently you cared enough to read the summary (and possibly the articles too), and comment on it, taking a cheap potshot at Slashdot readers while you did.
Little Pot, meet Kid Kettle
I also read fantasy novels, play D&D, and even play some violent video games. I am also an adult.
Parents should have the right to determine for themselves whether or not a game is appropriate for their child rather than worrying that the little tyke is at the store buying an M-rated title behind their backs.
Movie theaters card kids for R-rated movies, why is this so hard?
Because it's not a retail store's responsibility to raise your kids. And such stores could face lawsuits, for either denying someone a purchase, or for accidentally selling a game to an underage kid. Once the retailer takes action on this, they are also responsible for any outcomes. If they don't do anything, they are not liable. And it costs money to enforce rules and check IDs.
This is not like alcohol and tobacco, where there are actual laws that stor
What is the kid doing at the store without you, if you're so afraid of the video games he's playing? Why is he playing games at home that you haven't ever looked at?
Try raising your own kids instead of getting the rest of us to do the job for you.
Um, do the do that for DVDs ? If yes, then you have a point. If no, then you're asking to hold games to a higher standard, and I'm going to ask why.
Besides, plEaSuRaBle also works.
What are the odds?
The reality is that publishers understand that retailers largely choose not to stock AO-rated games, and so in the interests of producing marketable games, publishers will oftentimes revise and resubmit a game that was initially assigned an AO by raters in an effort to produce an M-rated game. When this happens, the process starts again from the beginning, and each new version of a game is reviewed independently.
you mean that *gasp* the video game industry does the EXACT same thing the movie industry has done for years?? I really wonder about the mentality of these censorship groups.
Why pay them any attention? It's just advertising for them. Better to ignore such people, rather than feeding the trolls.
True, normal Christians are done a great disservice by these extremists who pretend to speak for them. We should all applaud the ESRB for calling them out on their socio-political agenda.
Actually, I feel a little bad for lumping the NIMF in with a lot of right-wingers, many of whom are really *fiscal* conservatives but would prefer *
I'm not just a gamer, I'm a killographer!
Computers can figure out all kinds of problems, except the things in the world that just don't add up.


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Quantum Theory Renegade
Credits & Info
- Date
- 09/24/2011
- File Info
- Song
- 4 min 45 sec
- Score
- 4.28 / 5.00
Related Content
Heard in 1 Entry!
View all submissions featuring this audio file.
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Licensing Terms
- Attribution:
- You must give credit to the artist.
- Noncommercial:
- You may not use this work for commercial purposes unless you make specific arrangements with the artist.
- Share Alike:
- If you alter, transform, or build upon this image, you may distribute the resulting creation only under a license identical to this one.
- Score:
- Rated 4.28 / 5 stars
- Plays & Downloads:
- 15,550 Plays | 2,386 Downloads
- Share Links:
- Genres:
- Metal, Rock - Heavy Metal
- None
Author Comments
Rated 5 / 5 stars
What are you trying to do man, make peoples heads explode in a gush of blood and awesomeness? yet another pearl of metal beauty from xeno, seriously man you need to get a band going, it would be the sickest thing around. im sure people in portland oregon, usa, bunch of fat metalheads they are would dig it.
Rated 5 / 5 stars
Wow sounds great!
I'm a metal musician too. If you have enough time, do you think you could check out one of my tunes as well? I'd appreciate that :)


text:
iPad Mini could mean the end for the iPad 2
October 20, 2012
In the tablet market, the iPad is still the undisputed leader. One of the ways that Apple retained that status was this year's introduction of a lower-priced iPad 2. Though its US$400 price tag is still enough to buy two Kindle Fires, it let Cupertino at least approach budget tablet territory. With next week's launch of a smaller iPad, though, we may soon bid farewell to the iPad 2.
That's the theory postulated by Evercore Partners' analyst Rob Cihra. He shot out a note to investors this week forecasting the iPad 2's doom. His rationale? Apple's broader vision calls for a clutter-free product line, so the redundant iPad 2 would get the axe.
Out with the old
We can't argue with this logic. Apple's success is built on streamlined simplicity and focus. Selling three different iPads – each with multiple colors and wireless capabilities – could lead to clutter. If the iPad Mini (or iPad Air?) starts at between US$200-300, that's inching closer to the $400 iPad 2. Carrying two iPads – the big premium one and the smaller cheaper one – may be all Apple needs.
We'd still take Cihra's prediction with grains of salt, and place the safe money on the iPad 2 hanging around until March. But if you're itching to get a full-sized iPad for no more than $400, you might want to act now. Should his advice prove sound, the iPad 2 will only have a few more days to live.
Source: Apple InsiderShare
If Steve Jobs were still alive, he would announce the mini at $199, reprice the entry New iPad at $399 and watch all the Windows 8 tablets sits on the clearance shelf at Big Lots!!!!!James Ayers
22nd October, 2012 @ 04:02 pm PDT
Apple is becoming it's own worst competition. How many redundant use devices will you buy irrespective of their form-factor?loaddown
24th October, 2012 @ 05:29 pm PDT
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text: No recent wiki edits to this page. What does John Crichton do when he faces a new Scorpius, one who has always considered John an ally? He uses his new "friend" to find Aeryn Sun, a faceless Peacekeeper among millions, but one who can be so much more than that. More Farscape adventure from the show's creator Rockne S. O'Bannon and best-selling novelist Keith R.A. DeCandido. Covers by Joe Corroney and Dennis Calero.


text:
Background It is easy to be pessimistic about the EU and U.S. negotiations of the transatlantic trade and investment partnership. Previous initiatives to improve the regulatory cooperation between the EU and the U.S. went nowhere, and recent U.S. spying allegations did not help to put the negotiations up for a good start. It was in …Read More
Issues and Key Perspectives at the Start of the Negotiations On July 8, 2013, the negotiations on the Transatlantic Trade and Investment Partnership (TTIP) began in Washington, DC. This marks the start for trade and investment liberalization that could generate considerable benefits for both the U.S. and the EU. Within the European Union, Germany, as …Read More
What does Germany want? Almost four years after the outbreak of the euro crisis, many Europeans still ask themselves this very question. In a recent interview with the German weekly Der Spiegel, Chancellor Angela Merkel seemed to suggest that a further transfer of sovereignty from member states to Brussels is not needed and that the …Read More
In an interview with Spiegel on Monday, Angela Merkel discussed Germany's role in light of the crisis and the path for future growth and cooperation in Europe. The talk covered pressing issues in the realm of European governance, such as the role of the European Commission, transparency in both Germany and the EU, and the …Read More
The views expressed in this essay are those of the author alone and do not necessarily reflect those of AICGS or any other affiliated organizations. Introduction In mid-June 2013, the EU member states will decide whether they intend to open negotiations on the Transatlantic Trade and Investment Partnership (TTIP) with the United States. While all …Read More
In this latest installment of the AICGS At Issue Interview Series, AICGS President Jack Janes and Senior Fellow Alexander Privitera sat down with Bruce Stokes, Director of Global Economic Attitudes in the Pew Research Center's Global Attitudes Project, to discuss the findings of a recent Pew report on attitudes toward the European Project in several European …Read More
On March 26th, the European Commission released its last monitoring report on Croatia, which concludes that the country is ready to join the EU in July 2013. This will, in all likelihood, convince the remaining EU member states to ratify Croatia's EU accession treaty. What are the outstanding issues in Croatia's EU accession and what …Read More
In 1989—on the occasion of the 40th anniversary of the Federal Republic of Germany—President George Herbert Walker Bush asked Germany to be a partner in leadership with the United States. Speaking in Mainz just a half year before the Berlin Wall fell, Bush proclaimed: "The historic genius of the German people has flourished in this …Read More
In this latest installment of the AICGS At Issue Interview Series, AICGS President Jack Janes sat down with Dr. Klaus Scharioth, former German Ambassador to the United States and current Director of the Stiftung Mercator Fellowship on International Affairs, to discuss the need for the proposed Transatlantic Free Trade and Investment Agreement being discussed between …Read More
Simon Green is Professor of Politics and Co-Director of the Aston Centre for Europe at Aston University in the UK. This article first appeared on CNN.com on 23 January 2013 and can be found here. There will be few set-piece events in David Cameron's political career that will be more eagerly awaited and closely watched …Read More


text:
|Reviews for Simply Irresistible
| Chris Colfer chapter 1 . 11/28/2014
I am so in love right now
| Claire chapter 1 . 10/12/2014
Aww, Kurt- you don't want to be Blaine's Teenage Dream tonight? (pout)
I guess you will be anyway with your strawberry cake goodness- that does sound delicious!
| anime-teddy-bear chapter 1 . 9/24/2014
Cool fanfic. I really like Kurt and Blaine fluffiness
| Putty Tat Lion chapter 1 . 6/7/2014
| Rookiereads chapter 1 . 4/12/2014
See, I really can't read Klaine fan fiction when my parents are home. They start to look at me funny when I squeal quite loudly every minute or so.
| moriarty's-tardis chapter 1 . 4/6/2014
I love it! Very cute and sexy. You are such a great writer and you portrayed the characters flawlessly. Awesome job!
| jobelle516 chapter 1 . 2/28/2014
Cooking has no gender. Love has no gender. I'm straight, but not narrow minded. Colours have no gender.
Kurt is a guy, Blaine is a guy. There is no girl amongst them.
Your story was fun, yummy, shticky and yeah, I'm hanging out for cake too. I prefer fresh whipped real cream. A cake not from a packet, if it can be helped. Real eggs, real butter and flour. I totally prefer a pan wiped also with butter and then floured.
Thanks to Mikka, for getting you to do this yummy one.
| Mango chapter 1 . 2/7/2014
Oh no you actually didn't make kurt seem like a girl. It was pretty good.
| BladeMaxwell-GoddessofDeath chapter 1 . 12/14/2013
Very sexy!
I loved this fic
Great write
| lala520 chapter 1 . 11/21/2013
Loved it! 3 You did a really good job, and about making it seem as a girl/boy relationship but with two boys, don't worry you did great. Didn't seem like that at all! :)
| AGleekyPackersFan chapter 1 . 5/23/2013
Delicious! God, all of the sudden I'm craving for some of that cake... Anyways, this story made my day!
-AgleeKyPackersFan :)
| rqgenevieve chapter 1 . 4/15/2013
Great fic :]]]]]
| california1317 chapter 1 . 4/13/2013
OMFG! You need to keep writing, you're amazing I love Klaine and this was kinda hot! You wrote this in 2011? I hope not, please keep writing about Klaine :)
| Klaine-Rulz chapter 1 . 4/1/2013
Super cute:) loved it!
| The Fields of Asphodel chapter 1 . 3/2/2013
I love this piece! It's the perfect remedy to all the recent heartbreak going on on the show and made me laugh :) You're amazingly in character too! It's quite hard to find well written Klaine stories, but you hit the notch.


text:
GAIL (India) will buy seven liquefied natural gas (LNG) cargoes for delivery from October 2015 until December 2016, according to the tender document obtained by Reuters.
MV Lone proves as project platform for Wikinger wind farm
SAL Heavy Lift informs it has completed the second phase of the Wikinger Pile Testing Campaign with DP II Class vessel MV Lone.
The Panama Canal has experienced an unusual increase in the number of vessels awaiting transit during the past few weeks. Several measures have been implemented to reduce the backlog,
Stolt-Nielsen Limited announced the placement of senior unsecured bonds in a total amount of NOK 1,100 million in a new five-year bond issue carrying a coupon of 3M NIBOR plus 4.
The 16 MW Icebreaker for the Russian Ministry of Transport was launched at Arctech Helsinki Shipyard on March 25th, 2015. Before floating the vessel, she was
Sino-Global Shipping America, which was recently listed on Nasdaq, is becoming a shipowner.
The shipping agency, logistics and ship management services company


text:
Two fund-raisers are planned to help triathlon athlete-in-training Perry Settlemoir raise $5,000 for The Leukemia & Lymphoma Society.
As an entertainer, he goes by the name Esteban. The up-and-coming singer, songwriter and soon-to-be psychology major at the California State University in Sacramento has brought his solo act to the San Joaquin County Fair.
RIPON – When Scott Huerta first got an e-mail telling him that his band – French Cassettes – were selected as one of four finalists in the MySpace Artist Discovery contest, he immediately dismissed it as spam.
The City of Manteca in partnership with Big League Dreams is hosting the annual Independence Day Celebration on Saturday, July 3, at the BLD sports complex.
Avid gardeners will find many freebies to take home and plenty of gardening ideas at the San Joaquin County Fair which is wrapping up its final day today from noon to 7 p.m.
Scenes from Saturday's Children's Art in the Park conducted by the Manteca Junior Women's Club at Library Park. Co-sponsoring the event were the Mayor's Committee on the Arts, City of Manteca, and the Manteca Parks and Recreation Commission.
Building on the success of last year's event, The Commons at Union Ranch will again hold its "Dancing with the Manteca Stars" competition. The free event, which celebrates the second anniversary of the assisted living community, takes place on Friday, June 25, from 4 to 6 p.m. and is open to the public.
FRENCH CAMP - Cynthia Henry is searching for memories of French Camp of old to add to her manuscript about the San Joaquin County community.
The Ripon Senior Fellowship Group will meet on Monday, June 28, at 6 p.m. at the Ripon Senior Center, 433 S. Wilma Avenue. Anyone over the age of 55 qualifies to attend.
Garrett Graham stood steadfast in his Manteca Fire Department-issued turnouts as he awaited the next order.
A sharp rise in the number of dogs being saved from canals by South San Joaquin Irrigation District ditch tenders has prompted a warning to canine owners throughout Manteca, Ripon, and Escalon who reside near irrigation canals.
Almost 400 Manteca residents went back to work in Manteca to push the city's unemployment rate down to 14.1 percent for the lowest level for those without jobs since October.
Phil Waterford's emotions got the best of him Friday morning when California Assemblyman Bill Berryhill presented him with the Small Business of the Year Award for the 26th district.
Art and Diane Perry were among the hundreds of people who took the leisurely trek to the San Joaquin County Fair on Friday.
The Manteca Branch Library will present Wet 'N Wetter Relays Thursday, July 8, at 3 p.m.
Free Weston Ranch. That's the rallying cry of this small community in South West Stockton.
The second annual Mother &Son Dance at St. Anthony of Padua School will be held Friday, Feb. 6, from 6 to 9 p.m.
Manteca's next municipal building could go up on Daniels Street.
Manteca in 2014 had its biggest year for single family housing starts in eight years.
It took less than a week for a jury to convict Michael Roessler in the murder of 51-year-old rural Manteca Michael Lawrence.
The Manteca Kindred Arts has been bringing top-notch musicians of national and international caliber to Manteca for nearly three decades. Perhaps less known is the fact the non-profit organization has been offering other entertainment options every year for the public's gastronomical pleasure, among other things.
Public employee retirees are living longer.
Maddy Hudson made the cut.
The quilted American flag occupying one entire wall at Ladybug Quilts in Manteca is not just a store decoration.
Looking for a street address in Manteca?


text:
What Milwaukee is talking about
A Milwaukeean meets J.D. Salinger
NPR rebroadcast a story from 2007 this morning in which Jim Krawczyk of Milwaukee recounts the time he met author J.D. Salinger, who died Wednesday at the age of 91.
Not to spoil the surprise, but Krawczyk said his meeting with Salinger was the "best vacation I've ever had."
You can read about it and listen to it here.
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[I say something snarky at work.]
Coworker #1: Yeah, well you probably don't believe in God either.
Coworker #2: Don't say that.
Me: Actually, it's true.
Coworker #2: Really?!
Coworker #1: You still believe in Jesus, right?
EDIT: Another one with my uncle, who happens to be an evangelical minister:
Him: So why don't you go to church.
Me: Because I don't believe in God.
Him: So you believe you came from a monkey? Well, if we came from monkeys, why are there still monkeys?
[I sit there dumbfounded, because I honestly thought I would never meet a real person who thought that was a convincing argument. In hindsight, he probably thought that he won the debate.]
My grandmother uses that same argument! The difference is that when I tell her "actually no, but I do believe we have a common ancestor. If we truly came from monkeys, we'd still be monkeys"
-wry grin- my mother says I'm a bad influence..
That's much more elegant than the stumbling reply I gave. I don't remember exactly what I said, but it probably reinforced his belief that I don't know what I'm talking about.
Heh, I wouldn't call it elegant. I was frustrated, and possibly rolled my eyes. I facepalmed a few times and almost called my grandmother an idiot. Instead, I called her on her obvious dislike of scientists and those who use reason. I asked her "why are you so keen on seeing me and folks like me in hell?".
Yeah, I've gotten a bit bolder as I've gotten older, and my grandmother sees it as me becoming a big bitch(lol). My mother on the other hand, just sees it as me standing up for myself, even though she's not a fan of my "atheism" thing.
See AronRa's expose on this. We *are* still monkeys.
I'd agree with him. I'd love to live where everyone used reason & evidence and I didn't hear religious stupidity everywhere.
I think in not too many years, the island would be so prosperous, crime free, and so many new technologies would be invented, that people everywhere would be begging to join the atheist island community, and religions would be bleeding to death.
Exactly. Family Guy episode where they travel to an alternate universe in which Christianity never existed.
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Citrus Flowers, No Fruits
My Tangerine, Orange, Sansma and Lime trees are not producing fruit but I have had flowering. The last buds were lost during the summer heat wave. My Lime tree in particular produces a lot of flowers, 25 plus, but no fruits yet. All the trees are five years old.
I've considered amending the soil around each tree. Note: Location has good sunlight, drainage, soil and fertilization. Any suggestions??? My Lemon and Kumquat perform well. I picked over 80 Kumquat last year. Too, I had 13 lemons before the extreme heat.
citrus will shed fruit or not produce at all if conditions are not favorable. If they are healthy I would think you have given them all they want. You should get another round of flowers this spring. I always aid in pollination by either using a small brush or even giving the limbs a few taps every day to help shake some pollen. Five of my trees are full of flowers right now in the greenhouse and with out bees or other pollinators Im not sure how much fruit I will get.