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Welcome to the Collection Management Handbook of the Ida Jane Dacus Library at Winthrop University. This handbook puts at your fingertips all information about methods and policies for ordering library materials. If you have a ring-bound hardcopy Handbook from an earlier year, please know that production of the hardcopy version was discontinued with the September 2009 edition. This online edition makes it easier to find the available information. Simply click on the desired topics on the left menu to see details -- pages with budget information require subject selectors' individual Winthrop login.
Library materials include the following: Monographs: books, audio-visual materials (DVDs, video cassettes, audio cassettes, CDs), e-books. Serials: Periodicals, serials, e-books, e-journals, and databases. To find information pertaining to your subject area, please click on "Subject Areas Collected" above. We will keep updating this handbook as our resources and library technologies continue to evolve. Whenever you need additional information or clarification, please don't hesitate to contact the Monographs Acquisitions Department or the Serials Acquisitions Department.


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Here's a post for anyone out there considering the new BMW 3-Series, due to arrive on these shores in February. I'm happy to report some uneventful driving in my cars, so I've no DIY story to share. I've got a lot planned for the M3 come spring. Even though the miles are still very low the car turns 13 in April, so some preventative maintenance will be in order.
Roughly one third of all BMWs sold are 3-Series, so a new model is a big deal for the company. If you're heading for a dealership soon, here are some Bimmerhead facts so you'll understand the jargon being tossed around:
- The body style designation is F30
- This is the sixth generation of 3-Series – the E21, E30, E36, E46 and E90 styles preceded the new F30
- You can have the six cylinder turbo engine (designated the N55) or the four cylinder turbo engine (N20), no more normally aspirated engines in the 3-Series
- BMW also introduces the sedan first in a new model, then the wagon (if applicable), then the coupe and finally the convertible
- Subtle trim differences are being taken to an entirely new level by BMW, with three different versions being offered — Modern, Luxury, and Sport — with a M Sport version coming later next year, xDrive versions as well in 2013 and a new M3 arriving in 2014
- Starting price is reported as $44,150 for the 2012 335i and $36,650 for the 328i
For first drive reports here's reporting from two very reputable sources — Edmunds Inside Line and Car and Driver. These reports talk about how the new four cylinder turbo in the 328i gives up nothing in performance to the outgoing six cylinder in the E90 328i, the car offers an "eco" drive mode that conserves gas and electricity and the new model is both larger and lighter than the outgoing model.
BMW Blog offers a side by side comparison of incoming and outgoing models. Here's another comparison using animation from YouTube — this is well done and shows how seriously Bimmerheads study the introduction of new models:
BMW sales in November were up 7.1% from last November, and year to year up 12.3%. But a lot of that is X5 and X3 truck sales — sales of the old 3-Series are down 5.5% year to year.
The new 3-Series offers something for almost any potential buyer, and should be enough to keep BMW at the top of the entry luxury category. I don't think one will have me wanting to trade in either of my BMWs, but I'll be happy to test drive the M Sport sometime next year.
I'm more interested in rumors that BMW may rebadge the 3-Series as the 4-Series, due to its increased size and price. And then introduce a new 2-Series line between the 1 and 4 models. I haven't seen any official confirmation of these rumors.
A smaller, lighter BMW — now that would be big news!
Related posts that might interest you:

subset: commoncrawl


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LEICESTER, Oct 25 (Sw) - Martin O'Neill's return to the Walkers Stadium saw his current club Aston Villa scrape past Leicester in extra time on Tuesday.
O'Neill was manager of Leicester City when the club won the league cup in both 1997 and 2000. He also got the club promoted to the Premiership. Still a well-liked figure in Leicester, O'Neill also has said he holds warm feelings for his former club.
Villa had a difficult time in the Carling Cup clash against the Championship side. The game looked like going to a penalty shootout, but young gun Gabriel Abgonlahor shot Villa to the next round.
Leicester started well, with a sparkling display from the underdogs. Juan Pablo Angel however took the early lead for Villa with a shot in the 5th minute.
Three minutes before the break, the Foxes came back with defender Richard Stearman driving the ball home.
Villa again took the lead just before the whistle for half-time. Stillian Petrov was taken down by McAuly in the box, but the given penalty was a bit harsh. It was converted by Gareth Barry.
Five minutes before full time, Patrick Kisnorbo took the game into extra time with a good header.
In injury time, Villa were given another spot kick, but Barry could not prevent extra time with his effort stopped by Paul Henderson.
Extra time did not see much action, and it seemed as if penalties would have to be the tie-breaker. Gabriel Abgonlahor broke the deadlock in time however, when he capitalised on a poor clearance by Josh Low.


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I would like to see #HTML deprecated in my lifetime.
Archives For HTML
Easy way to start a page.
I just had to look up how to write a table in #HTML! I am jazzed! ^_^
That has me thinking though, about what I would personally request in a game engine. I am not sure if it is within the scope of this discussion, but I wish people like me, who are creators (writers and artists), could build games without having to become fairly proficient with the language an engine is written in. I think my best chance is to focus on pygame, some Lua-based engine, or more realistically, using some HTML(5) thing.
Pretty nifty.
Geeking out on this RPG, I did some fun stuff with @font-face and custom CSS in WordPress. ^_^
Continue Reading...Time Hammer! is a game in HTML5 and Javascript. They are going to release the engine for it under an open source license!
Continue Reading...I want to create a theme for four software projects that have different licenses. Hilarity ensues.
Continue Reading...A new unnamed project, and the key points you should know about it.
Continue Reading...


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- Age / Gender:
- 29, Male
- Location:
- Location not disclosed
- Joined:
- 9/3/08
- All Stats >
User Statshot
- Community Stats
Level 6 Blank Slate
Normal Whistle
Ranked as Civilian
Contact Info / Websites
Latest News
XBox live: Media Edition COMING SOON...sob...
2008-09-24 10:02:04 by TheDarkMetroid
Well, been playing lego Batman most of yesterday when my college homework permitted me. I'm shockingly really enjoying the game. Not sure if it's worth the full 60 but...got the money so I'm no complaining.
Duke Nukem came out today on 360 live, can't wait to download it later, loved that game when I was a kid. Also checking live yesterday, seems live will be down for 24 hours starting on the 29th at 12:01. Seems like they are finally going to plug in that new huge patch for live, Xbox 360 'Media Crap Edition', here we come!
Favorite Audio
Castle Crashers Menu Loop | Hip Hop - Modern Loop | |
ParagonX9 - Chaoz Fantasy | Drum N Bass Song | |
(NUB)TheseMistakesAreForever | Drum N Bass Song | |
Tranquile Disorder | Drum N Bass Song |
Favorite Movies
John of War
Rated 4.4260 Stars
The God of War helps John exact REVENGE.
Comedy - Original
Ultra Sheriff - Nemesis
Rated 4.3853 Stars
Ultra Sheriff dukes it out with his nemesis! Robots in space, lasers and explosions!
Sad Larry
Rated 4.4227 Stars
Cyanide and Happiness needs some cheering up :(
Comedy - Original
Yoyo vs FLLFFL
Rated 4.3963 Stars
Yoyo encounters his first and greatest opponent!
Favorite Games
Toss the Turtle
Rated 4.4326 Stars
Use cannons, bombs, and jetpacks to get as far as possible!
Skill - Toss
In Utero
Rated 3.8645 Stars
A Tale of Conception. Based on a true story. Kinda.
Action - Shooter - Horizontal Flight
Rated 4.1215 Stars
Meow meow meow meow meow TIME TRAVEL!
Skill - Avoid
The Kitten Game
Rated 4.1198 Stars
Slaughter legions of cats to win!
Action - Shooter - First Person


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The 2014 BHM Collection spans across performance and lifestyle with 23 products including footwear, apparel and equipment featuring purple, burgundy, gold, black, grey and the new BHM logo for the LeBron 11, Melo M10 and Kevin Durant KD VI basketball shoes.
Albums: Black History Month Shoes
Shout out to Nike basketball for creating legendary Black History Month edition basketball shoes for LeBron James in the LeBron 11, Kevin Durant in the KD VI and Carmelo Anthony's Jordan Melo M10 basketball shoes. Celebrate Black History Month @Streetball. Where are the Nike Zoom Kobe 9 Black History Month sneakers?
Great Basketball Sneaker Wallpaper of the new Nike Basketball Black History Month sneaker collection.
Streetball is the history and future of modern day basketball. Streetball News, NBA videos, stats, sneakers and basketball lifestyle.
© 2015 Created by Streetball.


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A pro golfer and a genre-crossing slate of musical acts are teaming up for a good cause.
Bubba's Bash is a benefit concert hosted by 2012 Masters champion Bubba Watson to support the Bubba and Angie Watson Hospital in Kenya and a yet-to-be-determined local adoption agency in Orlando.
The event is steeped in the Watsons' Christian faith, but the lineup offers at least a hint of broader appeal. There will be sets by "American Idol" champ Jordin Sparks, country crossover star Josh Turner, Christian rapper and 116 Clique member Tedashii, country singer Jimmy Wayne ("I Will"), "The Voice" contestant Dez Duron, Christian pop duo Capital Kings and Tampa-based Christian rapper KJ-52.


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A Tight Polyhedral Davide P. Cervone |
| ||||
This article represents the hypertext style and approach that we hope to promote in this journal. It was written in 1994, before there was Netscape or Java or VRML or plug ins; yet is still represents a pioneering effort in this area and a valuable example of the kind of writing that is possible in this medium. The author has intentionally left the article unchanged from its original form, though the graphics and interactivity could be much improved using current technology. | |||||
| |||||
MR Classification: 57Q35, 52B70 |


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Montane Featherlite Marathon Jacket
men's | |
Weight |
130 g / 4.6 oz |
Fabric |
PERTEX® Microlight Mini Rip-stop |
Underarm fabric |
PEAQ® Air |
Where to Buy
Manufacturer's Description
Visit Montane's Men's Featherlite Marathon Jacket page.
Retailers' Descriptions
Here's what other sites are saying:
Zip up the Montane Men's Featherlite Marathon Jacket and wear a jacket you can count on mile after mile. Designed by runners for runners, this wind-resistant and water-repellant jacket provides essential features in a streamlined package. Montane's Enhanced Breathing Panels pump up the ventilation to keep you cool. An active cut, drop tail hem, and articulated arms add to the Marathon's performance and comfort. Stash away this 4oz functional gem in the included stuff sac when the weather warms up.
- Backcountry.com refers to the men's version
The Montane Featherlite Marathon Jacket is vital for mountain running weather protection. Using the highest quality PERTEX Microlight, which is showerproof, windproof, and incredibly fast drying, the Featherlite Marathon is indispensable on fell runs, long mountain days or urban running cool or damp weather. Featuring 'Afterburner' vents which work as hard as you do to keep your core body temperature stable.
- CampSaver.com refers to the men's version
Free Shipping. Montane Men's Featherlite Marathon Jacket FEATURES of the Montane Men's Featherlite Marathon Jacket Pertex Microlight outer that is windproof, fast drying and features a remarkable durable water repellent finish PEAQ Air fabric allows enhanced air permeability and allows heat and perspiration to escape whilst working hard on the trail French seams throughout for extra strength, quality and weather resistance Montane 'Afterburner' vents under arms Full length, YKK semi-auto front zip with anti snag baffle and wind-strip Low bulk elasticated cuffs which can be pulled up forearms to aid cooling Adjustable hem to prevent weather entry and heat loss 360deg 'Dusk Till Dawn' reflective trim Montane stuff sac perfect for storage on the move Activities: Trail Running / Alpine Running / Mountain Marathon SPECIFICATIONS of the Montane Men's Featherlite Marathon Jacket Fit: Active mountain Weight: Zip: YKK Reverse coil semi-auto Underarm and Forearm Fabric: PEAQ Air Pertex Microlight Mini Rip-stop Denier: 30D + 30D Rip This product can only be shipped within the United States. Please don't hate us.
- Moosejaw refers to the men's version
Montane Featherlite Marathon Jacket
currently retails for:
$44.48 - $88.95
MSRP: $85.56 (men's)
$44.48 - $88.95
MSRP: $85.56 (men's)


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on 13-11-2013 12:53
Hi guys,
I have the basic virgin media TV package, and recently whilst ill I have found a channel called TLC, which I believe, only launched here early this year. Today it seems that either the channel is having problems, or it has been removed from the basic package.
Has this happened to anyone else, or can anyone confirm that it has been removed from the basic service?
on 13-11-2013 13:06


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At a press conference following his arrest, Sean Puffy Combs proclaimed his innocence, saying, "I do not own a gun. I do not carry a gun. The charges and allegations against me are 100 percent false. I am confident in the next couple of days I'll be vindicated and everything will be all right." Combs reprised his innocence in a nonstop loop throughout the MTV millennium celebrations, although, conspicuously, none of the VJs were heard leaping to his defense. And he'll need one, now that the first of the Club New York victims has filed a multimillion-dollar civil suit against him and Barrow, the kind of action that will certainly require you to put in a lot of unpaid courthouse face time.
Gorgeous as you were at last week's grand jury hearing, Miss Lopezcomposed, demurely coiffed, a Latina Grace Kelly behind your tinted Chanels, fully inhabiting the persona that inspired the Spanish language edition of People to give you its highest poll rating for familiarity, likeability, and trustworthinessthere were those who said, "Scratch a diva and find a pigeon." It takes a particular kind of guy to play a womaneven a media-wise celebrity creation such as yourselfwith such sleazeball aplomb. TLC coined a word for the type who can: scrub.


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Friday, August 13, 2010
Tenderfoot Sal
From the first issue of ALL-STAR WESTERN, here's a little one-pager that escapes notice in GCD. Brought to my attention by the ever-helpful Lisa M, I believe it may be the work of the late Howie Post. Lisa, by the way, suggests that the cowboy saying "Ray" in the final panel is later WONDER WOMAN villain Egg Fu. I myself tend to believe it's the teenage Sergio Aragones, his mustache not yet at its full bloom.
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Post Comments (Atom)


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Abscessed Tooth Guide Center - Lansing, MIWebMD Physician DirectoryLansing, MichiganAbscessed ToothWhat is an abscessed tooth?When a tooth persistently throbs and keeps you up at night with pain, it could be something more worrisome than just a toothache. An abscessed tooth is an infection within a tooth that has spread to the root t... Other Related Abscessed Tooth Guide ArticlesEmergency Contact for Lansing
Nearby Lansing Hospitals *Sparrow Hospital Sparrow Specialty Hospital Mclaren-Greater Lansing Mclaren Orthopedic Hospital Eaton Rapids Medical Center Turning Point Youth Center Sparrow Clinton Hospital Hayes Green Beach Memorial Hosp Memorial Healthcare Sparrow Ionia Hospital Duane L Waters Health Center St Joseph Mercy Livingston Hosp Carson Health Allegiance Health Carelink Of Jackson *Provider Directory Terms of Use: The WebMD 'Provider Directory' is provided by WebMD for use by the general public as a quick reference of information about Providers. The Provider Directory is not intended as a tool for verifying the credentials, qualifications, or abilities of any Provider contained therein. Inclusion in the Provider Directory does not imply recommendation or endorsement nor does omission in the Provider Directory imply WebMD disapproval. |


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CrazyforEwe Chatty Knitter
USA 159 Posts
Ditzy Girl Permanent Resident
USA 4723 Posts
frenchtoast Chatty Knitter
Canada 188 Posts
spin_or_knit Permanent Resident
USA 1203 Posts
BlueStocking Sustaining Member
USA 945 Posts
anderknit Permanent Resident
USA 2611 Posts
HoJo Permanent Resident
USA 1474 Posts
email@example.com Chatty Knitter
109 Posts
SerMom Permanent Resident
Canada 6412 Posts
xmasberry Seriously Hooked
826 Posts
quote:Originally posted by anderknitDid you read (in Vogue Knitting, I believe) about the knitting club one woman set up in a school during the winter? All the kids lined up sitting in the hallway during recess, knitting away.
bleustocking New Pal
USA 45 Posts
gabsmom Gabber Extraordinaire
380 Posts
Mean Mama Permanent Resident
USA 1138 Posts
fillyjonk Permanent Resident
1127 Posts


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Released: Jun 09th, 2008
Running Time: 130 Min.
Director: Uncredited
Company: Devil's Film
DVD Extras: Cumshot Recap, Music-Free Option, Still Gallery(ies), Trailer(s)
Rick Masters, Talon (I), Jessica Lynn, Others, Kristina Rose, Lana Violet, Scarlett Fay, Sarah Shine, Amy Valor
Critical Rating: AAAA
Genre: Pro-Am
The Teen Tryouts series does an excellent job of bringing freshly ripened teen starlets to market. All of the girls in volume 58 are natural newcomers, genuinely in their teen years, getting pounded by the pros.
The scenes all begin with good interview footage of the girls chatting and just being themselves. Some of them play up their "teen"-ness, acting like giddy schoolgirls. But the proof is in the pudding and the hardcore footage that follows is good pudding. Amy Valor looks particularly good getting slammed by Talon. And Jessica Lynn teams up with Scarlett Fay for a solid threeway.
Retailing: A no-brainer for fans of the teen market.
Pre-nom Best Pro-Am Series.


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Garden shot
At least we hard liners get a treat this evening. Are they geums - the orange? You remind me of all I have to do yet!
No Martin, another great garden shot.
Rachel I haven't a clue, my garden knowledge is patchy at best. Fran thank you so much for photos of sissinghurst, those pictures are just up my street. Thank you. Oh Fran did you see the pic that I put up the other day of my new lawn mower invention for the more difficult lawns?
Advertise with Garden.ie
Website Design by KCO.ie


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From press reports
The Mississippi School for Mathematics and Science is pleased to announce the impending graduation of the following students from your area.
LaMarra Coleman, of Louisville, is the daughter of Nona Armstrong. In the fall, Coleman plans to … Read more
Louisville native, Dr. Karen Ball, appointed to Tennessee Governor's Advisory Council
From press reports
Bill Haslam, the governor of Tennessee, has recently named 116 people to 39 boards and commissions in his latest round of appointments. Dr. Karen Ball, a native of Louisville and graduate of Louisville High School, has … Read more
Free legal clinic held for storm victims
From press reports
A free legal clinic designed provided guidance to Winston County residents in the wake of the recent tornadoes.
Three members of the Mississippi Center of Justice held one-on-one sessions Thursday, May 22, at the MSU Winston County … Read more
Event provides forestry learning opportunity
From staff and press reports
The Winston County Self Help Youth Forestry Field Day was held at Legion State Park on May 19.
The program brought educational information about the outdoors to 160 participants from the Louisville Municipal School District.… Read more
AmeriCares Helps Mississippi Clinic destroyed by Tornado
From press reports
AmeriCares is helping a Mississippi health care center leveled by the April 28 tornado remain open, ensuring access to care for the 3,200 low-income patients who rely on its services.
The global health and disaster relief organization … Read more
Birth – Lena Rose Manning
Bruce and Aubrey Manning would like to announce the birth of their daughter Lena Rose Manning born on April 4, 2014; 6:22 p.m. at Anderson Regional Hospital.
Lena weighed … Read more
Firewise Program names drawing winners
From press reports
The Firewise Program sponsored by the Winston County Extension office and the Winston County Self Help recently handed out color sheets to local children. Three winners were selecting for the Smokey Bear drawing contest.
The three winners … Read more
Bryant visits
The first lady of Mississippi Deborah Bryant recently visited Nanih Waiya to read to the students and to… Read more
Mobile Hospital becomes temporary medical center
First patients accepted on May 19
From press reports
LOUISVILLE, Miss. – The National Mobile Disaster Hospital that deployed from North Carolina on May 1 to tornado-ravaged Louisville, Miss., opened Monday to patients. The opening was greeted by fanfare and … Read more
ECCC Diamond Warriors Receiving Diplomas
A "special" graduation ceremony was held for the above East Central Community College baseball players who were unable to attend the college's 85th Commencement Saturday, May 10, 2014, due to their participating in the MACJC State Baseball Tournament hosted by … Read more


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Top Apps
- Audio & Video
- Business & Enterprise
- Communications
- Development
- Home & Education
- Games
- Graphics
- Science & Engineering
- Security & Utilities
- System Administration
ACal Web Calendar A web based event calendar that does not require a database server. It is made to be easy to install and to be able to run on just about any typical ISP's server with PHP installed.
12 weekly downloads -
PHP MySql Call Loging and Report A PHP MySql Call Logging Web based System. Tracks time of call, callers logon id, problem, History, Notes pertaining to call, Employee who worked with caller. Reports Call by Employee, Problem, Location. Brings together helpful link pages when aiding re
3 weekly downloads -
BGP History logger BGPHist stores MP-BGP updates activity and history into a database.
2 weekly downloads -
netForo! netForo! is a full forum-system developed in PHP/MySQL for Apache Web Servers. netForo! is not a php-nuke module!!!! This forum-system is based in IRC-Hispano NICK commands for administrative tasks.
1 weekly downloads -
GolfstatsPHP A Web Based Golf statistic site using PHP. Players can register and input their golf stats per game. Each player is ranked in each category, and players can compare stats with each other. Course and hole stats are also calculated and displayed in graphs.
1 weekly downloads -
MORG - Music ORGanizer Web based browsing and playlist generation of music collection: Album covers and artist pictures, metadata for 15+ audio formats, detailed statistics, metadata search, graphs, ...
1 weekly downloads -
Chamados de TI Aplicativo web para controle de chamados de informática (Help Desk). É simples de usar e de fácil instalação.
0 weekly downloads -
Hands Above The Rest This website is made for contractors and sub-contractors agencie. Originally it was made for the agency which collect requests from the deaf people and forward it to one of it's contractors. Software can be modified to fit a company of any other profile.
0 weekly downloads -
brightstarswebs 0 weekly downloads -
tumankasiti 0 weekly downloads -
xemacs-beta xemacs-beta -- XEmacs Beta Testers
0 weekly downloads


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Concord, Pleasant Hill & Walnut Creek Bicycle Accident Lawyer
Cycling as a sport, recreational activity and method of transport seems to grow in popularity with every passing year. Unfortunately, the roads and other drivers have not yet caught up with the changing times. Many roads in Walnut Creek lack a bicycle lane. Where there are bicycle lanes, cars often park in them, forcing bikers to weave in and out of traffic. At the Law Office of David G. Smith, our Concord, Pleasant Hill and Walnut Creek bicycle accident attorney is dedicated to standing up for the rights of bicyclists and helping them seek compensation for injuries after a bicycle accident leaves them with serious injuries. For a free case evaluation with a Concord, Pleasant Hill and Walnut Creek bicycle accident lawyer, call 925-308-6484 or contact us online.
Bike Accidents in Concord, Pleasant Hill & Walnut Creek
For more than 30 years, Walnut Creek bicycle accident lawyer David G. Smith has represented injured victims of motor vehicle accidents in the San Francisco Bay
Area. At our firm, we provide aggressive representation and help clients pursue compensation for their injuries, including medical expenses, lost wages and damages for pain and suffering.
From traumatic brain injuries (TBI) and spinal cord injuries to soft tissue damage and road rash, our bicycle accident attorney in Walnut Creek can help you pursue the compensation you deserve. If you were injured in a hit-and-run accident, we can help you pursue benefits under your uninsured motorist coverage. We also represent grieving parents and spouses who have lost a loved one in a fatal bike accident. We will explore every option in your case to help you hold the wrongdoer accountable.
Contact a Concord, Pleasant Hill or Walnut Creek Bike Accident Lawyer Today!
Bicycle accident attorney David G. Smith is a skilled litigator who prepares every case as though it will go to trial. Through thorough investigation and preparation, he will negotiate for maximum compensation in your case at every stage. If litigation becomes necessary, he will be ready to take your case to court.
For a free initial consultation to discuss your accident and your injuries, call 925-308-6484 or e-mail us. Our Concord, Pleasant Hill and Walnut Creek bicycle accident lawyer will evaluate your claim and answer your questions about your personal injury case.
Related Content: Oakland Bike Accident Attorney | Walnut Creek Pedestrian Accident Lawyer


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Login Login to your AMSOIL.com account.
Create an Account Create your own AMSOIL.com account.
Support Videos and Documents to help you navigate the AMSOIL Website.
Report an Error Report bugs, broken links, & missing content to AMSOIL.
February 7, 2011
The Next Bite Host Impressed With Improved Fuel Economy
The Next Bite host Gary Parsons experienced immediate fuel economy benefits after switching his Ford F250 to AMSOIL products.
National Fresh Water Fishing Hall-of-Famer Gary Parsons, one of the hosts of the popular AMSOIL-sponsored fishing program The Next Bite on the Versus Network, could not hide his excitement about gaining improved fuel economy with AMSOIL products, writing the following:
"I thought I'd drop you a note since I'm pretty excited. I switched all three of my trucks to AMSOIL products over the last few days: engine oil, transmission, front and rear differentials. The news is about my tournament truck. I have a 2011 Ford F250 with the new diesel engine. Before I made the lubricant switch, I filled the truck with diesel and headed to Duluth (Minn.) to get some work done. I was bucking a head wind and got 17.8 miles per gallon, which is pretty normal going against a 30 mph wind. I got the lubricants switched and some other work done on the truck, so it stayed overnight. The next day I came back with my wife's truck to get her lubricants switched. That day we drove both vehicles back home, and this is where it got interesting. The wind was dead calm and I wanted to see what happened to the gas mileage, so I drove the speed limit and used the speed control on the truck most of the way. I've made this trip from Duluth to my house many times where I tried to get the best gas mileage, probably no less than six times when I was watching closely. The best mileage that I ever got on the stretch between Duluth and Ashland (Wis.) was 20.4 mpg, and since the stretch between Ashland and my house is really hilly, the mileage goes down and the best overall performance when I reach my house has been 19.4 mpg. Using the same diesel fill as when I took the truck to Duluth, I got 22.4 mpg from Duluth to Ashland and 21.3 when I got home! That's almost two miles per gallon better by just switching to the AMSOIL lubricants! I would have never believed that it would have made such a difference, especially since Ford uses synthetics in the new diesels already. All I can say is WOW!"


text:
About Us
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UGA Sweatshirts, Blankets & Outerwear
UGA Sweatshirts, UGA Jackets & UGA Outerwear
> Comfort Colors UGA DAWGS Sweatshirt
Comfort Colors UGA DAWGS Sweatshirt
UGA Sweatshirts, UGA Jackets & UGA Outerwear
Comfort Colors UGA DAWGS Sweatshirt
We love these custom made DAWGS sweatshirts! You get to pick the front fabric and background color and let us create your own Sweatshirt! *** Please Allow Up To 10 Business Days for Production proir to shipping. ***
Item #:
Sweatshirt Color:
Flo Blue
Ice Blue
Light Green
Blue Jean
Front Fabric:
155 Paisley
33A Black and White Chevron
26A Red and Black Chevron
163 Black Damask
38 Black and White Crosses
14 Black Swirls
31 Zebra
74 Red and Black Squares
Background Color:
Silver Glitter
We love these custom made DAWGS sweatshirts! You get to pick the front fabric and background color and let us create your own Sweatshirt!
*** Please Allow Up To 10 Business Days for Production proir to shipping. ***
UGA League Victory Springs Oversized Crew
UGA Pattern Monogram Comfort Colors Crewneck Sweatshirt
UGA League Tri-Blend Jogger Pant
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Rotherham and Derby have agreed an early termination of striker Connor Sammon's loan spell with the Millers.
Arsenal captain Mikel Arteta is confident it will take "five minutes" to finalise a contract extension once he returns from injury.
Christian Benteke has emerged as a possible target for Man United and Yevhen Konoplyanka will turn down West Ham as he wants to join Arsenal.
David de Gea has reportedly agreed to join Real Madrid, Liverpool want Petr Cech on loan, while Philippe Coutinho has vowed to stay at Anfield.
thesilence: Louis Van Gaal is expected to have another busy transfer window this summer and despite high wages, bringing in Sami Khedira...
thesilence: Clyne has repeatedly turned down offers of a contract extension. Man United scouted Clyne considerably and will offer Chicharito...
Paul Merson believes Manchester City will bounce back from derby defeat by beating West Ham, while Newcastle's misery will continue.
As the form team in Europe by far, WhoScored's Martin Laurence looks at the key points which show Arsenal are capable of sustaining a title challenge next season.
Aston Villa FanZoner Tom Davis says Tuesday's 3-3 draw with QPR was a missed opportunity and thinks the result has left them in limbo.
QPR FanZoner Chris King examines a worrying summer for the Rs, with the future of the club's ownership and players facing major uncertainty.
Martin Samuel of the Daily Mail, told the Sunday Supplement that Manchester United will win the Premier League next season if they sign Gareth Bale in the summer transfer window.
Listen to Fleet Street's finest discuss Wayne Rooney's red card and his standing in the game.
Ahead of Sunday's titanic Premier League clash, Matt Stead chronicles the history of 123 years of iconic Manchester derbies.
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Games:FIFA Manager 2013
FIFA Manager 2013 (2012/ENG/Repack by RG Repacker"s)
2012 | PC | Language & Sound language : English | Developer : Bright Future | Publisher : Electronic Arts | 4.12GB
Genre : Strategy (Manage / Busin.) / Sport (Soccer) / 3D
FIFA Manager 13 – the next game in the popular series of football management simulator FIFA Manager, where you will find a host of new features and improvements. As in previous games, you will take control of football clubs and will practice all the basic aspects of its activities. Will train the players to engage in transfer policy, the development of the club"s infrastructure, a healthy atmosphere in the team and many others.
Full details FIFA Manager 2013 (2012/ENG/Repack By RG Repacker"s) and get links download please reading below.
It is worth noting that in the FIFA Manager 13 is much more attention paid to the psyche of players, their motivations, the main objectives aimed at by the players, and the relationship with other players.
Features repack:
Do not cut / no recoded
Run through the shortcut on stol.
Installation time ~ 10 minutes.
Installing additional. Software
System requirements :
v Operating System: Microsoft Windows XP SP3, Windows Vista SP2, Windows 7 *;
v Processor: Intel Pentium 4 2.4 GHz or equivalent (XP SP3) Intel Pentium 4 2.8 GHz or equivalent (Vista / 7)
v Memory: 1 GB (1.5 GB for Vista Windows 7)
v Video Card: ATI Radeon 9500 Pro 128MB or higher, NVIDIA GeForce 6600 256MB or higher, must support Shader Model 2.0 or higher
v Sound Card: DirectX 9.0c compatible
v Free hard drive space: 6 GB of free space
Tags: 2013, DVD, FIFA Manager, FIFA Manager 2013 DVD, game


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For the nth time.. I've won my Panget a prize!!
And this time, it's a Philips Go Gear 2GB.
Ever since we got together, he's been winning a lot of prizes! I've been telling him that I must be his lucky charm! Yes, yes, yes!
Thursday, June 12, 2008
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Posts filtered on Tag
Mare Island
4-alarm Vallejo blaze rips through abandoned barracks
By Evan Sernoffsky
on August 11, 2014 7:06 AM
Post by William Tweedy. A four-alarm blaze tore through an abandoned military barracks on Mare Island in Vallejo Sunday night, firefighters said. No one was injured in the massive fire that broke out …


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IRS Audits - Part 4 Examining Process
[ Home ] [ Services ] [ FAQ ] [ Site Map ] [ Contact Us ]
The references for Net Operating Loss cases are:
IRC section 172 - Net Operating Loss Deduction
IRC section 6501 - Limitations on Assessment and Collection
IRC section 6511 - Limitations on Credit or Refund
IRC section 6411 - Tentative Carryback and Refund Adjustments
Treas. Reg. 301.6501(m)-1 - Tentative Carryback Adjustment Assessment Period
Treas. Reg. 301.9100-2(b) - Automatic 6-Month Extension
Temp. Treas. Reg. 301.9100-12T - Various Elections Under the Tax Reform Act of 1976
IRM Exhibit 4.10.4-6 - Auditing Net Operating Loss Deductions (NOLD)
IRM 220.127.116.11.2 - Adjustments to Net Operating Loss
IRM 126.96.36.199.2 - Carryback Claim
IRM 184.108.40.206.56-57 and Exhibit 4.4.12-6 - Item 44 and Item 45 of Form 5344
IRM 4.10.5 - Required Filing Checks
IRM 4.27.1 - Bankruptcy - Petitions Filed after 9/30/79
IRM 20.2.9 - Interest on Carryback of Net Operating Loss
IRM 18.104.22.168.2 - Penalty Handbook - Carrybacks and Carryovers
IRM 21.5.9 - Carrybacks
Rev. Rul. 81-88, 1981-1 C.B. 585 - Sec. 6511 Limitations on Credit or Refund
Rev. Rul. 77-225, 1977-2 C.B. 73 - Charitable contribution; carryover of improper deduction; limitation period
Rev. Rul. 56-285, 1956-1 C.B. 134 - Sec. 172 - Net Operating Loss Deduction; excess depreciation deduction in carryover
PL 107-147, Job Creation and Worker Assistance Act of 2002
Training Pub. No. 3147-125 (Cat. No. 83027P) - Net Operating Loss for Individuals
Publication 536 - Net Operating Losses (NOLs) for Individuals, Estates and Trusts
Publication 542 - Corporations
Practitioners Publishing Company - 1040 or 1120 Deskbook
Tax Management Portfolios No. 539 - Net Operating Losses
SAIN 601- Net Operating Loss Deduction Leadsheet
Due to the possibility of fluctuations in income and expenses, a taxpayer can have substantial profits in one year, but losses in another. With this in mind, the relief provisions of IRC section 172 were enacted for business income and loss. IRC 172 provides that net operating losses may be carried back to prior years or carried forward to future years as deductions, thereby preserving the economic impact of the loss.
Losses arising in 2001 and 2002: The Job Creation and Worker Assistance Act of 2002 retroactively changed the two year carryback period to a five year carryback period for losses arising in 2001 and 2002.
Taxable years beginning after 8/5/97: NOLs are carried back two years and then forward 20 years. See IRM 126.96.36.199.2 and IRM 18.104.22.168.14(6) for rules and exceptions.
Taxable years prior to 8/5/97: A net operating loss (NOL), a capital loss (corporation only), and certain non-refundable unused tax credits can be carried back to the three years preceding the loss year and carried over to the 15 succeeding tax years. See IRM 126.96.36.199.6 and IRM 22.214.171.124.14 for additional information.
After a reorganization or other change in corporate ownership, the use of certain carryforwards may be limited or prohibited under IRC section 382.
It is important to ensure that net operating losses receive the proper tax treatment, because of the potential impact that NOLs may have on multiple year returns. A key element of that process is the correct determination of the loss year's net operating loss and computation of the net operating loss deduction. Form 3621, Net Operating Loss Computation, and Form 3621-A, Computation of Net Operating Loss Deduction, may be used by examiners to assist in that process. Schedules A and B of Form 1045, Application for Tentative Refund, can also be used to compute the individual NOL and NOL carryovers. These forms may be included as supporting schedules in the examiner's workpapers.
Excel workbooks (Individual NOL Worksheet.xls and Corporate NOL Worksheet.xls) are available for downloading off the RGS Workstation website.
In addition to the above forms, examiners should include in their workpapers a spreadsheet analysis covering the loss year and any carryover/carryback year(s) to which the loss is carried. The spreadsheet should begin with taxable income per return or as previously adjusted, and conclude with the proposed deficiency or overassessment. The analysis will serve to ensure the proper accounting of all carryover and carryback items (NOL's, investment credits, foreign tax credits, etc.) as well as tentative allowances. A workpaper or schedule should be prepared for contribution carryovers and Alternative Minimum Tax Net Operating Loss Deduction. For preparation of examination reports see EOG - Examination of Returns Chapter 1, Amended Returns and Claims.
See IRM 126.96.36.199.2 for the impact on penalties by a carryback or carryforward.
SPECIAL STATUTE FOR A CARRYBACK YEAR. For the year of a NOL carryback, the Service may assess any deficiency attributable to that carryback as long as the period of limitations for assessment for the year in which the NOL arose remains open (e.g., under the general 3-year period, under the 6-year period for a substantial omission, by consent, or due to fraud). See IRC section 6501(h).
INCREASED AMOUNT ASSESSABLE IF A TENTATIVE REFUND WAS PROVIDED FOR A REQUEST ON FORM 1139, CORPORATION APPLICATION FOR TENTATIVE REFUND, OR FORM 1045, APPLICATION FOR TENTATIVE REFUND - The amount that may be assessed for the carryback year does not have to be attributable to the carryback; instead, it is limited to the amount erroneously refunded. In other words, the tentative carryback adjustment under IRC section 6411 opens the door for items unrelated to the carryback. The limitation is applied to the adjustments remaining after applying IRC section 6501(h) to the "attributable" items. See IRC section 6501(k).
Taxpayer A and Taxpayer B file a 1997 tax return showing a $50,000 NOL, which is carried back to 1995 and generates a $20,000 refund. The ASED has passed for 1995, but 1997 remains open. The Service finds deficiencies as follows: $14,000 relating to the computation of the NOL in 1997; $1,000 relating to a 1995 deduction that was reduced due to the effect the reduction of the carryback amount had on a 1995 limitation (i.e., it's attributable); and $7,000 relating to a 1995 deduction not attributable to the NOL carryback.
REGULAR STATUTE OPEN IN CARRYBACK YEAR - If the regular statute of limitations under IRC section 6501(a) has not yet expired for the carryback year, a decision should be made and Form 9984, Examiner's Activity Record, documented as to whether the normal statute will be protected or the carryback statute will be controlling. If the normal statute will not be protected, the statute should be updated to BB and the decision not to protect the normal statute documented on Form 895. See IRM Exhibit 25.6.23-3 paragraph 21.
In general. Taxable income means the correct taxable income, which means, generally, errors in a closed year are corrected for purposes of determining the taxable income of an open year. (i) For the application of this rule to the year in which an NOL should have arisen except a now barred deduction was not claimed by the taxpayer, see Situation 2 of Rev. Rul. 81-88, 1981-1 C.B. 585 (a taxpayer who failed to take a deduction of $220x in a closed year in which it had $100x of taxable income could use the $220x to generate a NOL carryforward of $120x). (ii) For the application of this rule to the year in which an NOL arose, but a now barred deduction was overstated, see Rev. Rul. 56-285, 1956-1 C.B. 134 (a NOL carryover to an open year was reduced by the amount of erroneous excess depreciation a taxpayer had claimed in the closed loss year).
Exceptions. (i) In general. Do not use the correct taxable income when the IRC or regulations specifically requires a timely act as a condition to allowing a particular tax treatment in a closed year. (ii) Carryback to an otherwise closed year in which the taxpayer failed to claim a deduction. A barred deduction is not taken into account in determining the amount of the carryback used in the closed year, and, therefore, more of the NOL must be applied than would be the case if the correct taxable income was taken into account. This result is based on Treas. Reg. 301.6511(d)-2(a)(3). Consequently, the barred deduction does not reduce the amount carried over to the year after that closed year (i.e., the correct taxable income is not applied for this purpose either). See Rev. Rul. 81-88, 1981-1 C.B. 585 at Situation 1 and the following example.
XYZ Corporation filed its 9212 return timely, reporting taxable income of $100,000 and tax of $40,000. No extensions were filed and the IRC section 6501(a) statute for 9212 expired on March 15, 1996. XYZ Corp. filed its 9512 return timely, in which a net operating loss of $165,000 was reported. On June 1, 1996, an 1120X was filed by XYZ to carry back the 9512 loss to 9212. On September 8, 1996, an audit of XYZ for taxable years 9212 through 9512 revealed that XYZ had failed to claim $20,000 in deductions on its 9212 return. No other adjustments were discovered during the audit. XYZ will receive a refund of the $40,000 in tax for 9212. The net operating loss carryover to 9312 will be $65,000 ($165,000 - $100,000). The $20,000 unclaimed deduction cannot increase the amount of the refund in 9212 nor will it impact the amount of the NOL carryover to taxable year 9312.
Carefully input the proper amounts and transaction codes in Item 12 if any of the adjustment is due to a carryback.
The transcript shows a TC 295 code for $20,000 (abatement resulting from a tentative allowance). The RAR shows $15,000 of the tentative is disallowed. The RAR also shows an adjustment of $5,000 that is not attributable to the carryback. Item 12 should reflect a TC 308 (deficiency assessment generating an assessment of interest from the computation included with the entry) of $15,000 and a TC 300 (deficiency assessment) of $5,000 and a restricted interest RAR should tie to the $5,000, for a total of $20,000.
NOL Carryforward Disallowed Amount (Item 44) - This item is used if all or part of a NOL carryforward is disallowed and the carryforward year return is not picked up for examination (return not due). See IRM 126.96.36.199.56, Item 44: NOL C/F Disallowed Amount and IRM Exhibit 4.4.12-6 for examples.
NOL Indicator (Item 45) - This item is entered whenever an NOL return (taxable income line is less than zero) was audited. See IRM 18.104.22.168.57, Item 45: NOL Indicator and IRM Exhibit 4.4.12-6 for examples.
When examination adjustments are made which reduce or eliminate the amount of NOL being carried over to subsequent years not yet filed, Form 5346, Examination Information Report, should be completed by the examiner and submitted to PSP. This is important since it safeguards against the possibility of taxpayers claiming unallowable losses in future unfiled years.
A NOL carryback may necessitate a recomputation of tax liability for the carryback year. Typical deductions that may require recomputation include the deductions for charitable contributions and itemized deductions based on adjusted gross income. Any credits that are based on or limited by the amount of tax must also be refigured.
Investment credits are limited to the tax liability (with certain adjustments), and any credits in excess of the tax liability are subject to the carryback and carryforward provisions of IRC section 39. Since the carryback of an NOL usually reduces the tax liability for the prior year, allowable credits will be affected. In such situations, the NOL takes precedence over the business credits. Thus, if the carryback of a net operating loss creates unused business credits in the carryback year, the business credits may be carried back three additional years.
For taxable years beginning after 12/31/97, the General Business Credit is carried back one year per IRC section 39(a)(1). The statute of limitations will be governed by the year in which the NOL arose [IRC section 6511(d)(4)].
A corporation may carry back a capital loss to each of the three years preceding the loss year. Any excess may be carried forward for five years following the loss year. However, the amount that can be carried back is limited to an amount which does not cause or increase a net operating loss in the carryback year [IRC section 1212(a)(1)]. See IRM 18.104.22.168.26.
The alternative minimum tax net operating loss is the regular tax net operating loss as modified by the adjustments required under IRC section 56 and IRC section 58, and tax preference items under IRC section 57. Use of an alternative minimum tax NOL is limited to 90% of alternative minimum taxable income in the carryover or carryback years. See IRM 220.127.116.11.17 regarding 100% offset.
IRC section 6611(f) provides that interest on NOL carrybacks is computed using different interest accrual periods than those used for " general" adjustments, which are subject to the regular interest provisions of the Code. The special carryback adjustments are referred to as " restricted interest" adjustments. Cases involving NOL carrybacks must be identified on Form 3198, Special Handling Notice, as restricted interest cases. A restricted interest RAR is required for multiple source years if carrybacks or both general adjustments and carryback adjustments are present. General adjustments (including carryforwards) are current year adjustments in which the interest is computed from the due date of the return. See IRM 4.11.35, Restricted Interest.
NOL carryovers and/or carrybacks have no affect on the self-employment tax liability of the year to which they are carried see IRC section 1402(a)(4).
If a taxpayer's tax liability is reduced due to an NOL carryback, the taxpayer may request a refund or credit or a tentative refund. Upon receipt of any claim or tentative carryback, the examiner should verify and update the statute of limitations. Also, the examiners should request a transcript of account before preparing the examination report to verify the correct statute and determine if the refund has already been made.
A request for refund or credit can be accomplished:
By a taxpayer filing Form 1040X, 1120X, etc. The claim must be filed within 3 years after the time prescribed by law for filing the loss year return. A processed claim can generally be identified on a transcript by the posting of a TC 291.
A request for a refund under the provisions of IRC section 6411(a). A quick refund is accomplished by filing Form 1045 for individuals or Form 1139 for corporations. An application for tentative refund must be filed within 12 months following the end of the loss year. Action must be taken by the Service on the application within 90 days of the filing. The filing of Form 1045 or 1139 does not constitute a claim for credit or refund upon which the taxpayer may file suit in court, if it is rejected by the Commissioner. A tentative allowance can generally be identified on a transcript by the posting of a TC 295.
A taxpayer can elect to forgo the carryback period see IRC section 172(b)(3). The election must be made by the due date (including extensions) for filing the return for the loss year; if the return is filed by its original due date, an automatic six-month extension period for making the election is allowed under Treas. Reg. 301.9100-2(b). The election cannot be made on an amended return filed after the return due date even if the original return did not show a loss.
Once the election is made, it is generally irrevocable. However, according to Temp. Treas. Reg. 301.9100-12T, the permanent regulations relating to this election (which have not yet been issued) will provide for revocation with the Commissioner's consent. No application for consent to revoke will be accepted until the permanent regulations are issued.
An election to forgo the carryback period applies to both the regular tax NOL and the AMT NOL (Rev. Rul. 87-44, 1987-1 C.B. 3, Plumb, Ray, 97 T.C. 632 (1991).
NOLs incurred in years the taxpayers were not married to each other can only be applied against the separate income of the spouse who generated the loss. In other words, an NOL sustained by one spouse before marriage cannot be carried over to offset the other spouse's income on a joint return; it can be applied only against the income of the spouse who incurred the loss, Calvin, Asa E., 354 F2d 202, 66-1 USTC 9108, 16 AFTR 2d 6025 (10th Cir. 1965). Losses incurred and carried back by a spouse after a divorce or the death of a spouse can only be applied against the separate income of the spouse who incurred the loss even if the taxpayers filed joint returns in the year to which the loss is carried, Zeeman, Audrey L., 395 F2d 861, 68-1 USTC 9406, 21 AFTR 2d 1380 (2nd Cir. 1968).
When the amount of a NOLD is material, it constitutes a Large, Unusual, or Questionable (LUQ) item under the auditing standards. This is especially true if the NOLD was generated from the same business that gave rise to an adjustment for unreported taxable income in the current year under examination.
The Service may redetermine correct taxable income in a closed year in order to ascertain either the amount of a NOL, or the amount of a NOL that is absorbed in the closed year for purposes of determining the correct net operating loss deduction for an open year. The authority for doing so is IRC section 7602(a) which states, in part, that "For the purpose of ascertaining the correctness of any return, …the Secretary is authorized to examine any books, papers, records, or other data which may be relevant or material to such inquiry."
The taxpayer is required to maintain such records as will allow the examiner to verify the accuracy of the deduction. If the taxpayer declines to produce the records, or the records are unavailable, the examiner may disallow the entire NOLD for lack of substantiation.
Copies of tax returns are not proof, nor are accountant's workpapers.
Example 1:
The 1999 year is under examination. The return reflects a $320,000 NOL carryforward from 1995. The 1995 statute is closed but in reviewing the taxpayer's financials and the 1995 return, it was determined the taxpayer took a large deduction for an ordinary loss. The loss appeared nondeductible based on facts uncovered in the 1999 examination and prior year financials. The NOL originated from a related party loan. The examiner requested evidence to support the following:
Existence of a true debtor creditor relationship between the related parties, Substantiation of an actual economic outlay, Substantiation that the alleged loan was uncollectible, Substantiation that the alleged loan was not a capital investment.
Existence of a true debtor creditor relationship between the related parties,
Substantiation of an actual economic outlay,
Substantiation that the alleged loan was uncollectible,
Substantiation that the alleged loan was not a capital investment.
Since sufficient information was not submitted to support the NOL carryforward created from the business bad debt, the carryforward into the current year was reduced.
The consideration of the 1995 issue is not an audit of 1995 and a 1995 RAR is not required. The agent requested verification of the NOL carryforward deduction on the 1999 return and examined the components of that deduction similar to other line items an agent would select for verification on a return. However, if the business bad debt issue had been examined in a prior year and accepted as filed, then the Service would not be able to raise this issue.
Example 2:
The 2000 Form 1120 is under examination. The 1995 through 1999 years have NOLs and a large NOL carryforward is reflected on the 2000 year. All returns were timely filed. The RA finds the taxpayer is claiming significant amounts of personal expenses in various corporate expense accounts. The disallowance of these expenses results in the 2000 NOL turning into positive taxable income. However, the NOL carryforward wipes out the 2000 current taxable income so no tax is due. The RA picks up 1999 and discovers the same problem with the same expense accounts. Inspection of the 1995 through 1998 returns reveal the same types of expense accounts, however, the statutes are closed for 1995, 1996, and 1997. In this instance, the RA received permission to pick up 1998. The RA disallowed the NOL carryforwards from 1995, 1996 and 1997 as no supporting documentation was provided, i.e. books and records for the source years. The request on the IDR was worded similar to:
"The A, B, C expenses were adjusted by $XXXX in 2000, 1999 and 1998. Those adjustments exceeded the NOLs shown on the returns as filed. The 1995, 1996, and 1997 returns show the same expense categories in similar amounts with similar NOLs in each year. In order to substantiate that the carryover deduction from those years are allowable, please provide the appropriate 1995, 1996, and 1997 General Ledger pages for those expenses along with the supporting documentation for any allowable expenses" .
Example 3: A 2001 tax year is under examination with carryforward deductions from 2000 and 1999. The 1999 statute is closed but the 2000 statute has eight months remaining on the statute. The examiner can work from copies of the 2000 and 1999 tax years properly identified in red "Information Only" on the face of the return. The activity record should be documented why the copies are in the file. The 2000 statute does not need to be protected to verify the carryforward. However, if the examiner and manager have agreed to propose a deficiency on the 2000 year, the case should be established on ERCS and a consent solicited.
See IRM 4.11.50 and IRM 4.36 for Joint Committee procedures for refunds of $2 million or more.
Presented by Alvin Brown and Associates, tax attorney, formerly with the Office of the Chief Counsel of the IRS. Call us for all IRS tax issues, problems and emergencies Protect yourself from IRS intimidation, errors, and penalties. www.irstaxattorney.com - firstname.lastname@example.com - (888) 712-7690 - (703) 425-1400


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In 2008, St. Mary's Health Care System teamed up with some of the area's top cardiologists to form Oconee Heart and Vascular Center, forming the foundation for St. Mary's Medical Group.
St. Mary's Medical Group has grown rapidly since then, now partnering with numerous physicians, nurses, and medical professionals across several multi-specialty groups, single specialty groups, and solo practitioners, all offering exceptional levels of board certified care. St. Mary's Medical Group covers a vast geographic region including the Clarke/Oconee county area, Greene County, and a large system of satellite offices in surrounding counties from Walton to Stephens. The medical professionals that comprise St. Mary's Medical Group proudly uphold the Mission and Values of St. Mary's Health Care system, and are dedicated to you, the patients they serve.
St. Mary's Medical Group consists of Primary Care offices as well as Specialist offices, including:
Athens Internal Medicine Associates Resource Medical 1500 Oglethorpe Ave. Suite 400A Athens, GA 30606 706.548.8600 706.548.1655 fax | Dr. Patt Brooks Dr. Mark Firth Dr. Elizabeth Smith Dr. Lisa Smith Dr. Matthew Farmer Dr. Jane Fleagle |
Johnson and Murthy Family Practice Resource Medical 1500 Oglethorpe Ave. Suite 200C Athens, GA 30606 706.548.5833 706.548.5608 fax | Dr. Farris Johnson Dr. Vasu Murthy |
Middle Georgia Medical Associates 1110 Commerce Drive Suite 108 Greensboro, GA 30642 706.999.0243 706.999.0245 fax | Dr. James Tippett Dr. Roland Nash |
Georgia Family Medicine 2410 Hog Mountain Road Bldg 200, Suite 201 Watkinsville, GA 30677 706.310.3470 706-310-9526 fax | Dr. David C. Gaines Dr. Alice Edwards |
Oconee Heart and Vascular The Exchange 2470 Daniells Bridge Road Bldg. 200, Suite 251 Athens, GA 30606 706.389.3440 706.353.2205 fax With Winder, Greensboro, Monroe, Royston, and Toccoa locations | Dr. John Layher Dr. Steven Lowman Dr. Charles Neckman Dr. Harvey Ouzts Dr. Amit Shah Dr. Clay Chappell Dr. Patrick Willis Dr. Erick Avelar |
Northeast Cardiology 700 Sunset Drive Bldg. 300, Suite 302 Athens, GA 30606 706.548.9111 706.548.9224 fax With Monroe and two Greensboro locations | Dr. Paul Beltran |
St. Mary's Women's Center 1000 Cowles Clinic Way Dogwood Bldg., Ste. D-300 Greensboro, GA 30642 762.243.3860 762.243.3879 fax | Dr. Eric Silver |
St. Mary's Industrial Medicine 4017 Atlanta Highway Suite B Athens, GA 30606 706.389.2222 | Dr. Kelly Dixon-Martin |
Infectious Disease Specialists of Athens 700 Sunset Drive Bldg. 300, Suite 302 Athens, GA 30606 706.559.4405 706.559.4773 fax | Dr. Mark Visitacion |
St. Mary's Neurological Specialists 2470 Daniells Bridge Road Building 200, Suite 261 Athens, GA 30606 706.310.1859 706.310.9902 fax With Greensboro and Royston locations | Dr. Angela McSwain Dr. Michael Steadham |
Athens General and Colorectal Surgery 740 Prince Ave., Building 2 Athens, GA 30606 706.548.5488 706.548.0016 fax Also in Greensboro | Dr. Sergio Mejias Dr. Ryan M. Katz Dr. W. Andrew Lawrence |
To find a medical provider who is affiliated with St. Mary's Health Care System but may not be a part of St. Mary's Medical Group, please utilize our "find-a-doc" feature here.


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Summary: Evaluation of Pronunciation Variants in the ASR Lexicon for Different Speaking Styles Ingunn Amdal and Torbjřrn Svendsen Department of Telecommunications Norwegian University of Science and Technology, N-7491 Trondheim, Norway amdal,torbjorn @tele.ntnu.no Abstract One of the challenges in automatic speech recognition is how to handle pronunciation variation. The main causes for pronunciation variation are the speaker (voice characteristics, accent, non-nativeness etc.) and the speaking style (reading, spontaneous responses, conversation etc.). An ASR system has basically two options for modelling the variation on the word and sub-word level: lexical modelling of the pronunciation variation or adaptation, i.e. re-training of the acoustic models. The answer to the question of which technique to choose, or how to combine them, may depend on the speaking style. We have therefore investigated the effects of using pronunciation variants for recognition of read speech, spontaneous dictation, and non-native speech. The variants in the standard purpose lexicon tested gave modest improvements and best results for read speech, which is the speaking style of the acoustic model training set. 1. Introduction An important issue in pronunciation modelling is to know what variation is better modelled at the lexical level and what can be handled by the acoustic models, (Strik, 2001). Segmental variation, such as allophonic variation,
Source: Amdal, Ingunn - Department of Electronics and Telecommunications, Norwegian University of Science and Technology
Collections: Engineering


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Re: Unicode strings internalsby Krambambuli (Deacon) |
on May 10, 2013 at 16:49 UTC ( #1032983=note: print w/ replies, xml ) | Need Help?? |
Have a look into the results of and then check the difference you see for BYTESTRING when running my $bytestring = encode ("UTF-8", "\x{444}\x{444}\x{444}\x{444}"); versus my $bytestring = "\x{444}\x{444}\x{444}\x{444}"; The Encode documentation has an Caveat about it: CAVEAT: When you run "$octets = encode("utf8", $string)", then $octets might not be equal to $string. Though both contain the same data, the UTF8 flag for $octets is always off. When you encode anything, the UTF8 flag on the result is always off, even when it contains a completely valid utf8 string. See "The UTF8 flag" below.
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Make a Makeup Palette
5 July 2012
11,340 views
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by rhonda
Makeup is one of those things that just about every girl owns; most of us in such large quantity that it needs its own designated storage space. Andrea from Shabby Kitteh has been on a mission to organize her collection, including her massive selection of eye shadows. What do you do when the palettes that they came in take up too much space? Combine them all together into one giant palette! She cleverly constructed her oversized eyeshadow compact using a children's book from the dollar store. It's also a great way to revive books that are shedding pages or otherwise past their prime! [how to make a makeup palette]
Project estimate:
- Book, $1
- Foam core, on hand or $1
- Magnet sheet or strips, $1 and up
- Hot glue, on hand
- Duct tape, on hand or $1 and up
- Scrapbook paper, on hand
Total: $2 and up
Disclosure: this article may contain affiliate links or other forms of sponsored content. Opinions are 100% the author's. Full disclosure policy.


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County news
O'Brien becomes latest Leicestershire signing
Mar 31, 2015: Kevin O'Brien, the big hitting Ireland batsman, will join his brother Niall at Leicestershire for the NatWest T20 Blast this season.
Ireland v South Africa, World Cup 2015, Group B, Canberra
Shadow-boxing a stump, and an armpit catch
Mar 3, 2015: Plays of the day from the Group B game between South Africa and Ireland in Canberra
Kev and John's excellent adventure
Feb 11, 2015: At 111 for 5, Ireland looked to be at the receiving end of a mismatch, but they turned things around with a win their nation will never forget
World Cup 2015
'I was enthralled and just wanted to get there'
Feb 10, 2015: Ed Joyce, Paul Stirling, Gary Wilson and Kevin O'Brien talk through their World Cup memories and pick out their stars - past and future - of ODI cricket
You may remember me from the World Cup
Feb 9, 2015: Each World Cup has thrown up some unlikely heroes. Here's a personal selection of players who briefly lit up the competition
Ireland v New Zealand A, Dubai
Balbirnie hundred sets up Ireland win
Nov 29, 2014: Andy Balbirnie's maiden List A hundred charged Ireland to a four-wicket win in Dubai and handed New Zealand A their first loss of the tour
Oct 30, 2014: England had been contemplating a walk in the park against Ireland in 2011, but found themselves at the receiving end of the fastest century in World Cup history
Ireland v Scotland, 2nd ODI, Malahide
Ireland take series after late wobble
Sep 10, 2014: Ireland secured the one-day series but they were made to work for their three-wicket win, firstly by a fine hundred from Richie Berrington and then a late push by Scotland in the field
Red Steel v St Lucia Zouks, CPL 2014, Port of Spain
Red Steel romp to nine-wicket win over Zouks
Jul 27, 2014: Evin Lewis and Kevin O'Brien flayed a hapless St Lucia Zouks bowling unit as the Trinidad & Tobago Red Steel recorded a nine-wicket win at Queen's Park Oval in Port of Spain.
Caribbean Premier League 2014
'CPL has made me more assertive' - O'Brien
Jul 27, 2014: Kevin O'Brien believes his performances in the CPL are proof of how far Ireland have come in the T20 format
Red Steel v Tallawahs, CPL 2014, Port of Spain
Red Steel hand Tallawahs first loss
Jul 26, 2014: Opening batsman Evin Lewis' belligerent assault paved the way for a 13-run win for the Trinidad & Tobago Red Steel over the Jamaica Tallawahs at a vibrant Queen's Park Oval on Saturday.
Caribbean Premier League 2014
Bravo hails Ross Taylor's influence
Jul 23, 2014: The Trinidad and Tobago Red Steel captain has praised Ross Taylor and Kevin O'Brien for contributing to the vibe of unity within the team's dressing room
Antigua Hawksbills v Red Steel, CPL 2014, North Sound
O'Brien, Red Steel pile on to Hawksbills misery
Jul 20, 2014: Red Steel completed a thumping nine-wicket win over Antigua Hawksbills at Sir Vivian Richards Stadium on Sunday thanks to Kevin O'Brien's unbeaten 90 off 49 balls.
Glamorgan v Surrey, NatWest T20 Blast, Cardiff
Amla and O'Brien take Surrey third
Jun 20, 2014: Hashim Amla's half-century and a quick-fire 40 not out from Kevin O'Brien helped Surrey to a 17-run victory over Glamorgan in their South Group encounter in Cardiff
NatWest T20 Blast South Group Preview
Ryder can prove brutal for Essex
May 16, 2014: ESPNcricinfo previews the South Group of the NatWest T20 Blast
Surrey v Gloucestershire, The Oval, 3rd day
O'Brien signing reflects Surrey strength
May 13, 2014: Squad rotation is a reality that modern football has become well acquainted with. To most counties, their meagre playing resources make that notion an unimaginable luxury. Surrey are different
Ireland v UAE, World T20, Group B, Sylhet
Win takes Ireland closer to main draw
Mar 19, 2014: Ireland moved closer to qualifying for the main draw of the World T20, beating United Arab Emirates by 21 runs (D/L method)
'A shame if none of the current team played Tests'
Feb 7, 2014: Niall and Kevin O'Brien talk about their formative years in Dublin and reflect on their contribution to the giant strides Ireland have made in recent years
ICC awards 2013
Michael Clarke gets top ICC honours
Dec 13, 2013: Michael Clarke has been named Cricketer of the Year and Test Cricketer of the Year, two of the most prestigious awards annually announced by the ICC
ICC World Twenty20 Qualifier, Group A
Ireland through, Italy still in hunt despite loss
Nov 24, 2013: A round-up of Group A matches played in the World Twenty20 qualifiers on November 24
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Reviews, reviews, reviews...
FreakScore is a weighted average of all aggregated professional and user review scores. Read more
This product has a FreakScore of 4.8* out of 10 based on 4 scores.
*Score is uncertain and deviates toward category average due to low number of scores.
The Vivitar Vivicam isn't only a retro cool camera it's also a a Read more
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We are looking for software reviewers to write for us. Click Here
Clipboard Magic is a Windows clipboard enhancement utility. This clipboard extender can dramatically enhance your productivity when cutting and pasting plain text or when filling in repetitive web forms. Any text copied to the Windows clipboard is automatically archived in Clipboard Magic. This text may be copied back to the clipboard with a click of the mouse. Text may also be edited and added manually. Clipboard lists may be saved to a file to be loaded later. Features include drag and drop, clip management and serial paste hotkeys. Many options exist including color-coding, hotkey pasting, drag and drop, search and replace and data backup. Runs from the system tray for quick access. Capable of supporting many languages.
Keywords: clipboard, extender, enhancer, replacement, copy and paste, windows, text
Recent Changes: fixes
Install Support: Install and Uninstall
Supported Languages: English
Additional Requirements: 256 MB RAM, 10 MB HD
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