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Five Best Ideas of the Day: October 1
1. More face time, less screen time: To survive adolescence, kids need to put down their phones and practice interacting with each other.
By Cory Turner at National Public Radio
2. History texts may perpetuate stereotypes and deepen ethnic divides. The History Project is fighting bias with facts.
By the creators of the History Project
3. "Controlling wheat brings power." Islamic State has carefully targeted farms and mills to tighten their grip in Iraq.
By Maggie Fick in Reuters
4. Because of innovative provisions in the $17 billion settlement facing Bank of America for its role in the housing crisis, families could get genuine much-needed relief.
By Ellen Seidman at the Urban Institute
5. The nation's largest pension fund just pulled out of hedge funds, choosing transparency and accountability instead.
By Dean Baker at Al Jazeera America
The Aspen Institute is an educational and policy studies organization based in Washington, D.C.
TIME Ideas hosts the world's leading voices, providing commentary and expertise on the most compelling events in news, society, and culture. We welcome outside contributions. To submit a piece, email email@example.com.
Student Debt Could Cost Housing Market $83B This Year
It might as well be a curse word for young adults. Student loans are now blamed for what would be a staggering, industry-shaking drop in home sales.
Bank of America Is Paying Up for the Mortgage Mess, But Who Will Get the Money?
The banks has agreed to provide billions of dollars in "consumer relief." Here's what that actually means.
Last week, Bank of America agreed to pay almost $17 billion dollars in a settlement with the Justice Department. The settlement is about what Bank of America (and Merrill Lynch and Countrywide, which BoA later acquired) disclosed to investors about mortgage-backed securities, not about how it treated homeowners. Nonetheless, a large portion of the settlement—$7 billion—will be used for consumer relief.
So who will actually see some of that money? Bank of America can pay off its new obligation in four ways:
Reducing the principal or modifying payments on some mortgages. Mortgage modification isn't anything new—the government has had programs to encourage banks to do this for years, though they've been criticized as too little or too late. However, compared to past settlements, the BoA deal does break some ground by targeting the relief. For the first time, 50% of principal reductions will go to borrowers in the areas hardest hit by the housing crisis. The Office of Housing and Urban Development has published an interactive map of these areas here. The settlement also gives the bank incentives to prioritize FHA and VA loans.
Bank of America's agreement with the government also provides more substantial aid than previous settlements in certain cases. For example, BoA is required to provide $2.15 billion in principal forgiveness, which consists of lowering underwater mortgages to 75% of the property's long term value, and reducing the mortgage's interest rate to 2%.
"Those borrowers who do get assistance through the settlement are getting pretty substantial assistance," says Paul Leonard, founder of the Center for Responsible Lending.
In addition to principal reduction, BoA will receive credit toward the settlement amount by forgiving mortgage payments, allowing for delayed payments, or extinguishing some second liens and other debts.
Who actually gets this help, though, is up to BoA. "Bank of America still gets to make all the final calls," Leonard explains. "Even if I'm a borrower in default in a hardest hit area, who would seem like natural candidate for assistance, there is no entitlement to me." As for the timetable, the bank has until 2018 to provide this aid, although the agreement includes incentive to finish early. BoA suggests anyone in serious hardship call 877-488-7814 to see if they qualify for an existing program.
More low and moderate income lending. For low-income Americans, first time homebuyers, or those who lost their home in a short sale or foreclosure, it can be extremely difficult to get a loan—even with a good credit. This settlement offers BoA credit for giving mortgages to these groups, or those in hardest hit areas, as long as they have respectable FICO score.
Building affordable rental housing. It's also hard to find cheap rental housing, and financing for such development is scarce. As part of BoA's agreement with the Justice Department, the bank will provide $100 million in financing for construction, rehabilitation or preservation of affordable rental multi-family housing. Half of these units must be built in Critical Family Need Housing developments.
Getting rid of blight and preventing future foreclosures. One side effect of the housing crisis was the large number of abandoned or foreclosed homes plaguing neighborhoods across the nation. BoA will earn credit for demolishing abandoned homes, donating properties to land banks, non-profits, or local governments, and providing funds for legal aid organizations and housing counseling agencies. The bank will also receive credit for forgiving the principal of loans where foreclosure isn't being pursued.
Housing advocates say they'll be keeping an eye on how quickly BoA and other banks that have agreed to consumer relief act on these programs. One worry is that by going slowly they could end up paying off the settlements with modifications and lending they would have done anyway. "If the promised relief arrives, as written, then it will bring a measure of relief that is badly needed by a lot of communities out there," acknowledges Kevin Whelan, national campaign director of Home Defenders League. "But compared to the damage these institutions caused, it's not really a large amount of money."
What Bank of America Did to Warrant a $17 Billion Penalty
How to Get a Mortgage When Your Credit is Bad
Behind on Your Mortgage? You May Be Eligible for Some Help
Bank of America Reported Close To Record DOJ Settlement
Paying up for their role in the housing crisis+ READ ARTICLE
Bank of America may pay $16 billion to $17 billion to the Department of Justice as a settlement for their role in the housing crisis, according to media reports.
That would be the highest payment to the DOJ for mortgage securities fraud to date, exceeding the $13 billion settlement that J.P. Morgan Chase negotiated in November.
Bank of America issued the most mortgage securities of any large bank on Wall Street in the years leading up to the financial crisis. According to the Wall Street Journal, of the $965 billion in mortgage securities that the bank issued between 2004 and 2008, $245 billion in securities have defaulted or become delinquent.
Wall Street Payouts Over Mortgage Crisis Top $100 Billion
But U.S. assets lost $2.7 trillion in value from 2007 to 2010
Citigroup is reportedly closing in on a settlement deal that could cost the bank roughly $7 billion for its alleged involvement in the mortgage crisis.
The sum took Wall Street by surprise, the Wall Street Journal reports. Analysts predicted a settlement of $2 billion, perhaps $5 billion, but nowhere near the Department of Justice's original request for $10 billion. That was approaching JPMorgan Chase's record payout of $13 billion, and Citigroup argued it had sold far fewer mortgage-backed securities, so it should pay a commensurately smaller price.
Maybe so, but the Justice Department had momentum on its side. Banks have recently been falling like dominoes before its demands.
From 2010 to 2013, the nation's six largest banks paid a total of $85.7 billion in settlement fees for their involvement in the mortgage crisis, according to SNL Financial. Add in two more whopping settlements in 2014, plus Citigroup's impending deal, and the legal bill tops $100 billion. Citigroup's tab would put it roughly in the middle of the past three years of legal shellackings.
This partly reflects a more aggressive push by U.S. Attorney General Eric Holder to hold big banks accountable for the housing crisis, even as critics ask how it is that no bankers have successfully been prosecuted since the collapse. Holder himself once said that prosecution of a big bank might be "difficult," given the complexity of their trades (a statement he later recanted).
But prosecution remains purely theoretical so long as Citigroup, like every other big bank before it, hops on the settlement bandwagon. After all, a lawsuit would have posed a public relations nightmare for the banks. No bank wants to be seen digging in its heels over sums that are positively dwarfed by the losses that mortgage-backed securities unleashed on the larger economy. The IMF estimates that U.S. assets lost $2.7 trillion in value from 2007 to 2010. That's 28 times what big banks have subsequently paid in settlements.
No wonder, then, that Citigroup is expected to wrap up its deal with regulators as early as next week.


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- Shopping Bag ( 0 items )
From the Publisher"Braddick leads an impressive tour through social, political and intellectual history in his account of state formation." Journal of Modern History
"One virtue of this volume is that it draws a number of topics of interest from 'other' social sciences and explicates them in the framework of the historian's language. There is little jargon, and putting the state back in the middle of it all is both an old tradition and a corrective to modern work that tends to relegate it to the outer boundaries...Braddick is to be commended for his discussion of important issues." Journal of Interdisciplinary History
"Braddick's achievement is one of theoretical synthesis, the incorporation of material that is familiar enough in other contexts into a new meganarrative, and one that is complex and flexible enough to look useful for colleagues and students alike. It is a fine piece of work." Historian
"...the author marshals an impressive array of works on social, political, military, and religious history." Seventeenth-Century News
"That this is a fine book—deeply informed, synoptic, carefully reasoned—there can be little doubt." Albion
"This is a major work of synthesis, offering important insights into 'th development of the English state in the long seventeenth century'... , notably the state's impact 'in English villages and wards' ... This is a fine book, well written, convincingly argued, and based on an astonishingly wide range of secondary literature." Sixteenth Century Journal

subset: commoncrawl


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Linda's baby boy
Filed under: Newborns, Just For Moms, Your Pregnancy, Expert Advice: Toddlers & Preschoolers, Nutrition: Toddlers & Preschoolers, Research Reveals: Toddlers & Preschoolers, Gear Guides: Toddlers & Preschoolers, Gear Guides: Babies, Activities: Toddlers & Preschoolers, Behavior: Toddlers & Preschoolers, Development: Toddlers & Preschoolers, Health & Safety: Toddlers & Preschoolers, Expert Advice: Babies, Toddlers Preschoolers, Research Reveals: Babies, Baby-sitting, Feeding & Sleeping, Day Care & Education, Development/Milestones: Babies, Health & Safety: Babies
I've often written about my admiration for Linda; I've been reading her personal blog for over four years and I've been lucky enough to meet her in person: she is quiet, with kind eyes and a simmering sense of humor. She's the kind of person you can't help but feel immediately connected to, and it's a testament to the power of Weird Internet Bonds that I almost sympathy-barfed for her, this morning, so nervous was I about her impending surgery.
Linda's family is the kind you'd want to be next-door-neighbors with, and I'm so happy there's one more of them to add goodness to the world.
Welcome, little Dylan, into this crazy and devastating and achingly beautiful world. You have one of the best Mamas in the Universe.
ReaderComments (Page 1 of 1)
2-04-2008 @ 11:27PMKirstie said...
Congratulations, Linda !!!! Best wishes and a thousand blessings on little Dylan. =]
2-05-2008 @ 12:00AMJoy said...
Kristin, could you please email me so I can email you. I would really like to talk to you privatly. I swear I'm not a stalker or anything. LOL!!! Thanks.
2-05-2008 @ 7:47AMmamacheryl said...
Welcome Dylan! Such a cutie pie.
2-05-2008 @ 8:36AMMelissa said...
Congratulations, Linda and family. Welcome to the world, baby boy!
2-05-2008 @ 9:23AMRobMonroe said...
Congrats to mom, baby and the rest of the family!
2-05-2008 @ 2:02PMJoy said...
Oh my, he's adorable. Linda looks great. So glad everything turned out so well.
2-05-2008 @ 2:30PMqueenoqueens said...
He's finally on the outside. Always so cool to see that face for the first time.
2-06-2008 @ 8:56AMqueenoqueens said...
Oh, and Linda, you might want to buy this book on "Safe Baby Tips". Play the trailer for a preview:


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Spats happen–Sotto
MANILA, Philippines—If senators can have a falling out with their spouses or their relatives, what more with their chiefs of staff (COS)?
This is how Sen. Vicente Sotto III sees the blame-passing between Senate Minority Leader Juan Ponce Enrile and his former chief of staff, Gigi Reyes, over the alleged funnelling of Enrile's pork barrel to fake nongovernment organizations (NGOs) controlled by Janet Lim-Napoles.
"That (falling out) can really happen in the Senate and even in ordinary companies. There are cases of spouses having that problem, what more with COS? Some can have problems with their siblings, what more their COS?" said Sotto in an interview with radio dzBB's Nimfa Ravelo.
Lawyer Enrique de la Cruz said his client, Enrile, did not authorize Reyes, who worked with Enrile for 25 years until she resigned last year, to release his P200 million-a-year Priority Development Assistance Fund (PDAF) or pork barrel to the Napoles NGOs.
Both Enrile and Reyes have been charged with plunder and malversation of public funds.
In her Facebook account, Reyes said that "nothing can be worse than this kind of travesty and betrayal."
"I don't know the way their office was run. We do not talk about these things. But trust and confidence between a senator and his or her staff [should] always [be] there because the senator usually arrives late in the office," said Sotto.
He said that as the alter ego of a senator, a COS could do anything his or her boss could do except file bills and disburse the budget. "There are documents that the senator himself must sign. But for initial papers, the COS can do it. For example, the senator does not usually know the one seeking his or her endorsement for a project, so the COS can handle that," said Sotto.—Gil C. Cabacungan
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Health & Safety Companies in Moldova
Category: Health & Safety ×
Employees number: 1-10 ×
Industry: Paint ×
Location: Europe ×
Location: Moldova ×
Environmental Source Samplers, Inc.
based in Wilmington, NORTH CAROLINA (USA)
Environmental Source Samplers, Inc. (ESS) has a long and proven track record. We have been providing air quality related services since 1979. Headquartered in Wilmington, North Carolina, ESS has provided stack testing services in most of the fifty states and internationally. ESS serves clients in many industries including: Aluminum, Asphalt, Automobile, Carbon, ...
LinkCycle, LLC
based in St Cambridge, MASSACHUSETTS (USA)
LinkCycle, founded at MIT, revolutionizes environmental data collection, analysis, and sharing, for your products and services. Follow 3 simple steps of Strategize, Measure, and Integrate, through our consulting and software solutions, to discover the easiest path to environmental sustainability. For more info visit linkcycle.com or email at email@example.com. We ...
based in Toronto, ONTARIO (CANADA)
Aegis provides a full range of Hazard Communication services, including GHS SDS Authoring, MSDS Authoring & Labelling Compliance.We help our clients achieve and maintain regulatory compliance with the ever changing array of Health, Safety and Environmental legislation affecting their company. Whether you have new or existing products, or need access to new markets, we can ...
Protea Limited
based in Cheshire, UNITED KINGDOM
The UK`s leading manufacturer of spectroscopic solutions for process and emission measurements. FTIR, TDL, QCL, MS, on-line/fixed, mobile/portable.
Spill Doctor (SA)
based in Cape Town, SOUTH AFRICA
The Jesbra Group, now trading as Spill Doctor in Africa, represents some of the worlds industry leading providers of environmental, safety and health products. With over a decade of international experience and 25 years operating in Africa, Spill Doctor has consolidated a range of internationaly recognised products that both our regional and international clients regard ...
SustChem Engineering Ltd
based in Athens, GREECE
SustChem Engineering provides service packages concerning the establishment and the operation of an enterprise. SUSTCHEM Engineering also provides advisory services, suitably adapted in the type and interests of the clients. SUSTCHEM Engineering was founded in 2007 by the Chemical Engineers Panagiotis Braimiotis and Panos Scarlatos.
Cosun Biobased Products
based in Breda, NETHERLANDS
Cosun Biobased Products manufacturers and sells Carboxy Methyl Inulin (CMI) and Cationic Inulin under the brand names Carboxyline and Catin. Both Carboxy Methyl Inulin and Cationic Inulin are manufactured at our production site in Roosendaal (The Netherlands). CMI is applied as environmentally friendly scale inhibitor (antiscalants) in many industries like drinking water ...
National Safety Centre
based in Manchester, UNITED KINGDOM
National Safety Centre prides itself as one of the UK's leading Authorities for Safety Data Sheet Authoring, Management and Distribution. As well as software and services for substance related data, we focus primarily on supporting Manufacturers and Distributors, delivering efficient Distribution software solutions and Safety Data Sheet Authoring services.
based in AUBERGENVILLE, FRANCE
Aqua-tools is the exclusive distributor in Europe, Africa and Middle East of LuminUltra™ products, based on the 2nd generation of ATP-metry. These kits are developed exclusively for microbial control of water : from ultrapure water to wastewater and anything between. We are accompanying our customers at every step of the development of their water surveillance programs – ...
Technical Fabrics UK Ltd
based in Denbigh, UNITED KINGDOM
Manufacturer of filtration products, including filter bags, filter press cloths, vacuum filter cloths. Air conditioning bags and panels, HEPA filters. Airslide materials, Main industries include Mining and Quarrying, Chemical Plants, Pharmaceutical Manufacturers, Animal feed and Flour milling, Cement, Incinerator Plants. DuPont licensed bag manufacturer.Manufacture ...
Need help finding the right suppliers?
Let the XPRTs do the work for you


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By STEVEN NALLEY
There are 1,115 students at Sudduth Elementary School, and principal Lisa Thompson says not all of them can use the school's regular playground.
By NATHAN GREGORY
Two-term Ward 4 Alderman Richard Corey has confirmed that he will not seek a third term when city elections are held next year.
The Mississippi State University International Institute will bring together international experts and national policy makers for "Technology Implementation at the Local Level: Food Security for the Future," a day-long conference starting at 8:30 a.m. Monday at the Colvard Student Union.
Mississippi State University's chapter of Phi Delta Theta has received recognition as the most outstanding chapter on any participating large campus for the second year in a row.
Despite complaints from cyclists who say they're less likely to ride their bikes in the city due to the safety helmet ordinance, Starkville police officers say the law was designed to encourage more people to ride bikes.
The city of Starkville's proposed 2012-13 fiscal year budget has an anticipated revenue of $16,841,982, which reflects budget revenues being $12,415 short of the projected $16,889,397 2012 budget but $450,101 more than the initial anticipated 2012 budget as it was approved last year.


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Ravi Shankar
1 Ravi Shankar Articles
Ravi Shankar, Sitar Player For The Beatles, Dead At 922 years ago 2
So sad. The former sitar player of The Beatles died Dec. 11 at 92 years old, following complications from his heart surgery. The world has lost… Read Article ▶
More Ravi Shankar


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Our community is becoming more interested in eating local and organic foods, and our P.W. farmers' market contributes to the supply of fresh food as well as educates our people about the importance of good, local food. We have several Hmong farmers there, and a number of other vendors sell a variety of products as well, including fresh flowers and plants. Besides, it is the place we all congregate on Saturday mornings to chat and catch up on local news!
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- Review
Customer Reviews
Nice cap
Review by SG
Value Quality Overall Style
I bought this for my gentleman friend who loves to play golf. His hair is thin on top so he needs to wear a cap to protect against sunburn and I thought this lightweight, breathable cap would be a perfect gift... and a nice change from the ordinary ole ball caps he usually wears. I can't wait to give it to him - he'll be the spiffiest looking golfer on the course. :-) Material is an open weave net (unlined) so it should protect the head from the sun and yet be cool to wear. Looks to be made pretty well, so it should hold up pretty decently through wearing & washing. Be aware that it needs to be hand-washed - and not dried in a dryer either ... I'd say block it with scrunched up paper towels & then just let it air dry to keep it in good shape.
(Posted on 3/31/2014)
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39 INCH FOLDING TROLLEY (Item #W81961)
Easily tote your compact belongings with this folding trolley. Perfect for carrying coolers to the beach or on a picnic, this trolley has a maximum weight capacity of 77lbs. Trolley also features a telescoping handle, 2 expansion bars at the base, a stabilizing bar and 4" all-terrain wheels. When fully upright trolley measure 39" tall, when folded it measures 18" tall. Color: silver and black accents.
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Fit Life Articles
Summer is just around the corner and that means hot weather and a desire to look your best at the beach. Here are four foods to watch out for that can make you feel water-logged and get you into "bloat" trouble, along with four foods that can help you to look and feel light...
No equipment? No excuses. This fun and effective equipment-free workout combines six creative exercises into one complete total-body workout that will improve your fitness using nothing more than your own bodyweight.
If you want to lose weight, few things can transform your body like weight training. Once you get past the unfounded fear that lifting weights will make you big and bulky, you'll begin to see the incredible benefits—not only to your waistline, but to your quality of life as...
ACE Pro Homepage
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"Great story but I got lost in the technical"
The young mage running away and then going to WalMart.
The Golden Acorn but more adult/
Look out Lightning Theif here come the Norse crew.
"Ok..what's going on in this story?"
I see it has a high rating on other sites and if you're into it, great. But for me, I didn't get the "outer self" etc and before long it just sounded like rambling.
The jacket description sounded interesting, but as I started the story, it sounded as if the characters are not corporeal...but energy?
Too fantasy based for my personal taste.
Love books, reading or listening, wine and quiet evenings by the fire. Mystery's, paranormal, history and biographies.
"Stefan brought me to this book!"
Since I love Stefan Rudnicki's voice, I often look for books he has narrated. While doing that I found this fun coming of age magic user book. I am so glad it did. I also discovered Emily Janice Card - now I watch for books she has read. What a great way to find Authors I have not read before. We live in a very rural area and have no book stores nearby, the closest is 2 hours away. So we depend on our Library and the internet. I have listened to other books by Orson Scott Card since finding this one.
"Amazing Book in Every Way"
The Lost Gate is a spectacular book with a great set of characters and wonderful plot. It has characters who are highly realistic and a protagonist which almost any reader will like. The book's character development is out of this world, which provides a pleasurable balance between characters and plot. It is highly entertaining and the narration is fantastic, particularly the performance of Stefan Rudnicki.
"As good or Better than Enders Game"
Great story; believable characters the start of another great Epic. Nice twist on all the old myths. Instead of same ole we have been getting like Percy, Red Pyramid etc.
"I hope Card continues with this series!"
an enjoyable listen
The Hunger Games has a wild imagination and far out ideas but I think Card does it much better in this book!
Makes it feel like your listening to someone make up a tale and you really get involved
I wasn't able to but I surely would've if I could've
The use of gates can take the story anywhere and do anything...I'm looking forward to the next one in this series.
"Pretty good"
Its a good thing that I "read" this on audio book I am not sure I could pronounce everything. I really think there is a good series coming. The story is fractured but it all makes sense in the end. I liked it. It isn't brain surgery, but it is a good book. I will continue to "read" these as the next book is available on audio book.
"Ender with a fantasy twist"
I am a fan of Orson Scott, his Ender and Shadow of Ender series are some of my favorite books. This book did not disappoint and I will be reading the other books of the series. Similar to Ender, the Lost Gate tells the story of a young, strong character that is learning his past and future as a powerful mage with the ability to link points in time and space. At times the book is slow; however, the author and narrator are able to keep the reader interested because of the two distinct stories that intertwine towards the end. If you like Ender series with a fantasy twist, you will enjoy this novel.
"Classic Card all the way"
Classic Card, well written, great engaging story, makes you think, can't wait for the next book in the series. Write faster Mr. Card!
"Great book, another hit for Card! Not perfect...."
As always, what really blows me away in Card's books is his sarcastic and witty dialog. The rhythm of his words as his characters insult (with great affection) each other is always a highlight to me. That said, I enjoyed the book although I felt that a lot of it was a set-up for the later books. This is the second book from Card within the space of three months and just like Pathfinder.
The Lost Gate is the first book of a new YA fantasy series centered around a young boy trying to learn how to control and utilise his powerful gifts (which is also just like Ender's Game and Seventh Son). While characters may seem very familiar, they have been placed in a world full of wonder and originality, and I have high expectations for future books in this series.
In typical Card fashion there are two stories going on in two different worlds at the same time waiting to converge, sometimes that can make it confusing but in the end it is all worth it! be ready I know you'll enjoy it if you like to think as all of Cards books make you do, think a lot. Great listen!


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Nuclear Medicine
Packages delivered to three MUHC hospitals were contaminated with radiationCompany that delivers medical isotopes faces the possibility of fines after delivering ten contaminated packages to three MUHC hospitals in three days.
Porter defies cancer odds in Panama jailIt's been nearly 14 months since accused hospital fraudster Arthur Porter — who says he's suffering from Stage IV lung cancer that has spread to his liver, abdomen and bones — was arrested in Panama and incarcerated in La Joya, a prison that is notorious for its unsanitary conditions.
Todorov surgeon testifies before disciplinary committeeProminent Montreal surgeon Peter Metrakos spoke for the first time in his defence Tuesday about the circumstances linked to a patient's death.
Gazette Midday: Quebec to slash cancer budgets, Marois bets on oilHello and welcome to montrealgazette.com and welcome to Midday. Here's the rundown on some of the stories we're following for you today. The Parti Québécois government is slashing the radiotherapy budget


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Sensitive Stomach Perfect
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Our sensitive stomach cat has never done well on Sensitive Stomach diets . On canned cat food, he's almost stopped having problems. The Best Choice is priced well & he loves it
Pros: Cat loves
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Tax Insights: Tax policy in developing economies
From doing business in developing countries to managing tax controversy risks worldwide, our latest edition examines emerging tax policies and trends.
Tax Insights: Tax policy in developing economies
A new GAAR for Europe's Parent-Subsidiary Directive
Indirect tax developments in 2015
Telecommunications, Media and Technology VAT
BEPS project: OECD actions and this year's outlook
Budget 2015
Global tax policy outlook for 2015
2014 Global Transfer Pricing Tax Authority Survey
WSJ features Jay Nibbe on CFO tax preparedness
Tax Services
We'll help you navigate the global tax landscape
The business and tax landscapes have changed dramatically, and the pace and complexity of change continues to increase. Governments are tempering the need for revenue with increased competition for labor and capital. Tax authorities are adapting their enforcement strategies, focus and policies in response to the changing dynamics of business. Companies are balancing competing priorities, ensuring they maintain compliance while adding value.
We can assist you with these critical issues in today's tax environment, including:
Building a tax manifesto for manufacturing 658K, August 2014
- Midweek Tax News
A weekly update on tax matters to 19 May 2015
Midweek Tax News provides you with a succinct overview of the key tax developments that have occurred each week to allow you to stay up-to-date on tax issues that may have an impact on your business. If you would like to discuss an article in more detail, please speak to the relevant contact listed at the end of this issue or to your usual EY contact.
Chancellor announces summer Budget for Wednesday 8 July
It has been announced that there will be a second Budget in the UK this year on 8 July. The Chancellor of the Exchequer has commented that it will be a Budget "for working people" to turn the promises of the Conservative manifesto into reality. However, no details have been announced on which specific measures will be included or the date for the publication of a new Finance Bill to enact any announcements. It is likely that much of the Budget will be devoted to spending decisions rather than to taxation.
Our tax alert circulated on 18 May looks at what has happened since the Conservative party won a majority in the House of Commons and summarises some of the main policy implications (both non-tax and tax related) arising from the manifesto commitments and announcements.
OECD publishes revised discussion draft on base erosion and profit shifting (BEPS) Action 7 (permanent establishment)
The revised discussion draft on preventing the artificial avoidance of permanent establishment status narrows down the options presented in the original discussion draft on Action 7 released in October 2014. In proposing the changes the document acknowledges the concerns raised that the options considered may create a significant number of permanent establishments but with little or no additional tax being due and generate a compliance and administrative burden; as well as potentially having unintended consequences.
The preferred option for combatting commissionaire and similar arrangements used to avoid a permanent establishment is to widen the definition of an agent in the model tax treaty to include any party that "negotiates the material elements of contracts" on behalf of the foreign enterprise. The revised discussion draft now proposes that the definition of an independent agent should be limited but so that where a person acts exclusively or almost exclusively on behalf of one or more enterprises to which it is connected, that person shall not be considered to be an independent agent. The changes are not intended to address BEPS concerns related to the transfer of risks between related parties through low-risk distributor arrangements, as it has been decided that these concerns will be best addressed through the work on Action 9 (risks and capital).
The original discussion draft provided several options to tighten the specific exemptions from permanent establishment status given in the model tax treaty. The preferred option in the revised draft is making all the exemptions applicable only for activities of a 'preparatory or auxiliary' nature. Working Party 1 has considered that it is essential this this is supplemented by an anti-fragmentation rule in order to address BEPS concerns where activities are fragmented between related parties to fall within the specific exemptions.
The revised discussion draft suggests the proposed addition of a 'principle purposes test' to tax treaties should deal with cases where permanent establishment status is avoided by contracts being split up. Alternatively, an automatic rule could be used by countries that did not wish to adopt such a test. The specific suggestions on insurance in the original discussion draft have been dropped.
Finally, the revised discussion draft includes suggested amendments to the commentary on the model tax treaty. It has been decided that follow-up work on attribution of profits issues related to Action 7 will be carried on after September 2015 with a view to providing the necessary guidance before the end of 2016, which is the deadline for the negotiation of the multilateral instrument that will implement the results of the work on Action 7.
Comments are requested by 12 June. No further public consultation event is scheduled. The specific proposals do not, as yet, represent a consensus position.
The OECD has also published comments received on the discussion draft on Action 11 (improving the analysis of BEPS). Meanwhile, our global tax alerts on the public consultation on Action 3 (CFC rules) and Action 12 (mandatory disclosure) are now available.
This coming Friday, 22 May, we expect an updated discussion draft on Action 6 (treaty abuse).
First-tier Tribunal rejects double tax relief claim for underlying tax
In the case of Next Brand Limited, the First-tier Tribunal rejected a claim for double tax relief in respect of underlying tax where a dividend from a UK subsidiary was mixed with profits from Hong Kong. The case relates to a dividend paid prior to the introduction of the present rules exempting foreign dividends from UK corporation tax.
A UK subsidiary, that had ceased to trade but still had distributable reserves, was inserted beneath a Hong Kong company. This UK subsidiary then paid a dividend to the Hong Kong company. The Hong Kong company, in turn, paid a dividend to its UK parent, the taxpayer company, made up of profits taxed in Hong Kong as well as the dividend from its UK subsidiary.
The dividend received by the taxpayer company was subject to UK corporation tax in its hands. Since the Hong Kong rate of corporate tax was lower than in the UK, additional UK tax would have been payable on a dividend paid out of Hong Kong profits alone. However, the taxpayer company claimed credit for underlying tax suffered by both the Hong Kong company and its UK subsidiary. The taxpayer argued that all the UK tax due on the dividend it received could be covered by double tax relief.
The Tribunal decided that credit for the underlying UK tax was not available. Although the dividend was paid by the UK subsidiary out of distributable reserves, the Tribunal found that it was also necessary for the dividend to be derived from the profits that had actually suffered the underlying tax. In this case, the Tribunal found that the UK subsidiary had paid the dividend not out of distributable profits which had suffered UK tax but from an issue of shares to which the dividend related. Furthermore, the Hong Kong company did not recognise the dividend from its subsidiary as a profit but rather as repayment of a loan. The Tribunal found that this meant that credit for underlying tax from the UK subsidiary could not be carried up the chain in respect of the dividend from the Hong Kong company to the taxpayer company.
P11D dispensations to cease to be effective from April 2016
From April 2016, a fundamental change will apply to P11Ds. Dispensations will no longer be granted and, in submitting P11Ds for tax year 2016/17 onwards, employers themselves will need to determine the technical basis upon which expenses are allowable or should be treated as taxable benefits in kind. Employers must also have a system in place to check that the expenses are actually incurred by their employees. Employers have long become accustomed to agreeing dispensations with HMRC so that they have been clear on which employee expenses can be disregarded for P11D reporting. However, with dispensations ceasing to be effective from next April, employers may wish to start planning for the change.
Our employment tax alert highlights some important points among those that employers should consider.
First-tier Tribunal considers the VAT treatment of clothing provided free of charge to retail store staff
In the case of French Connection Ltd, the First-tier Tribunal considered whether the provision by the taxpayer of clothing free of charge to its retail store staff was a taxable supply for VAT purposes.
Staff members were provided with a clothing allowance (referred to as an employee uniform allowance) for the particular season. This enabled staff members to choose items from the taxpayer's stock up to the amount of the allowance. Title to the goods passed when the staff member first took the clothing. Staff members were required to wear such clothing when working, and had also to wear a magnetic badge identifying the wearer as a staff member. HMRC considered that where clothing was supplied to staff and no consideration was received by the taxpayer, this constituted a supply of goods for VAT purposes.
The Tribunal found that whilst the taxpayer provided the clothing to staff members for the purposes of its business, the clothing did not amount to a 'uniform'. However, this did not affect the operation of the relevant VAT charge under domestic law. In circumstances where the taxpayer deducted the input tax incurred on the purchase of the clothing and title to the goods was transferred to the staff member, this constituted a taxable supply of goods for VAT purposes on which output tax was payable.
Any retailers who provide clothing free of charge to their store staff may wish to consider the VAT accounting implications of this decision.
Other UK developments
Employment Appeal Tribunal decision on internationally mobile employees' rights
In the case of Olsen v Gearbulk Services, the Employment Appeal Tribunal held that a peripatetic employee, that is someone whose workplace is either not fixed or who works away from their workplace for extended periods, was not entitled to bring a claim for unfair dismissal under UK law, even though he spent more of his working time in the UK than in any other country. The Tribunal noted that the employee had no base in the UK and had taken care to structure his working arrangements so that he was not subject to UK tax.
The decision is potentially relevant to employers of mobile employees on international assignments, possibly engaged by a global or regional employing entity, who may seek to benefit from the statutory employment rights of different jurisdictions. Thus, employers of internationally mobile employees may wish to consider how the statutory employment rights of different jurisdictions apply to their peripatetic employees and those on international assignments.
Please see our employment law alert for more details.
Appeal against Employment Tribunal decision on holiday pay
British Gas has appealed against the Employment Tribunal decision in Lock v British Gas, which followed a referral in this case to the Court of Justice of the European Union. There remains uncertainty surrounding holiday pay following the recently highly publicised case of Bear Scotland where it was decided that overtime should be included in holiday pay. That case was followed by the Tribunal in Lock which decided sales commission should also be included in holiday pay. British Gas has appealed on the grounds that the cases can be distinguished and that the Bear Scotland decision is incorrect in any case. No date for the appeal has yet been set.
Our employment law alert considers these developments.
First-tier Tribunal finds Lloyds Name not entitled to entrepreneurs' relief
In the case of Carver, the First-tier Tribunal held that a sale of syndicate capacity by a Lloyds Name did not qualify for entrepreneurs' relief. Entrepreneurs' relief is available on the sale of all or part of a business, so the issue in this case was whether the sale by the Name of his syndicate capacity amounted to the sale of part of his business. HMRC accepts that the final sale of a Name's capacity at Lloyds qualifies for entrepreneurs' relief.
The taxpayer claimed that disposal of his capacity in a syndicate was a disposal of 'part of a business' because it was a separately identifiable part of his underwriting business at Lloyds (he participated in 18 different syndicates). Furthermore, he contended that, since HMRC accepts that the final sale of a Name's capacity at Lloyds qualifies for entrepreneurs' relief, it must follow that the sale of any part before then also qualifies.
However, the Tribunal held that the trade carried on by the taxpayer was that of underwriting the risks assumed by the syndicate's managing agent. The capacity to participate in the syndicate's business was not itself the trade, but a means by which the Name is enabled to carry it on in conjunction with the other members of the syndicate. Capacity was an asset of the business and was not the trade or business itself. Accordingly, the taxpayer was not entitled to entrepreneurs' relief on the sale and so the appeal failed.
Update on challenge to four-year cap by customers who were wrongly charged VAT
We understand that both sides (that is, both HMRC and the taxpayers) have applied for permission to appeal the Court of Appeal's judgment in the Investment Trust Companies case to the Supreme Court. The effect of the Court of Appeal's judgment (released in February 2015) is that recipients of supplies may be entitled to make a direct and potentially uncapped claim against HMRC in restitution where they can show that VAT has been wrongly charged in breach of EU law and they are unable to recover such sums from their suppliers.
The process for obtaining permission to appeal can take many months. Consequently, it may be near the end of 2015 before any decision is made on the status of the appeals in this case.
Availability of compound interest on overpaid VAT
The Court of Appeal will deliver its judgment in HMRC's appeal from the High Court in the case of Littlewoods Retail Ltd and others on Thursday, 21 May. This case concerns the availability of compound interest on refunds of overpaid VAT, in circumstances where the VAT was paid and collected in breach of EU law. The High Court found against HMRC, holding that the Littlewoods claimants were entitled to compound interest where VAT had been overpaid.
International developments
Gulf Cooperation Council (GCC) adopts draft VAT framework
Officials from the GCC's Financial and Economic Cooperation Committee have adopted a draft VAT framework agreement that will form the basis of the GCC VAT regime. The agreement will have to be approved by the individual governments of the GCC countries (namely Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and the United Arab Emirates). However, no details have been provided yet as regards the timeframe for introducing VAT across the region or what the likely rates would be.
Our global tax alert provides further details.
Other global tax alerts
Please see links to a selection of our tax alerts in respect of the following developments. Additional articles are available in our global tax alert library.
New Zealand: A ruling by the Inland Revenue on a particular employee share scheme reveals a possible softening in the approach of the authorities.
Norway: The Government has proposed new rules deferring capital gains tax on transfers to group companies resident in a territory with which Norway has a tax treaty.
Sweden: The Treasury has released a proposal to implement the OECD's common reporting standard for the automatic exchange of information.
India: The Delhi Tribunal has ruled that the concept of base erosion and profit shifting is irrelevant to judicial decisions, which must be based on the law set out in statute.
United States: A private letter ruling issued by the IRS states that royalties for broadcasting television channels are not subject to withholding tax as motion picture royalties under a tax treaty.
Chile: The tax authorities have released guidance on the taxation of passive income in controlled foreign companies.
Other publications
Please speak to your usual EY contact, or email us at firstname.lastname@example.com, if you would like to receive a copy of our regular indirect tax newsletter, or information about our other publications.
Further information
If you would like to discuss any of the articles in this week's edition of Midweek Tax News, please contact the individuals listed below, Claire Hooper (+ 44 20 7951 2486), or your usual EY contact.
Chancellor announces summer Budget for Wednesday 8 July
+ 44 20 7951 1608
OECD publishes revised discussion draft on base erosion and profit shifting Action 7 (permanent establishment)
+ 44 20 7951 1608
First-tier Tribunal rejects double tax relief claim for underlying tax
+ 44 20 7951 0568
P11D dispensations to cease to be effective from April 2016
+ 44 20 7951 1449
First-tier Tribunal considers the VAT treatment of clothing provided free of charge to retail store staff
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For other queries or comments please email email@example.com.
- Operating in a shifting tax landscape
The global tax landscape continues to change in a dramatic fashion, with near-constant news hitting the headlines regarding shifting tax policy, increasing levels of enforcement and the growing potential of reputational risk.
Competing priorities
Multinational companies now have to balance more competing priorities than ever before, ensuring they protect their business by monitoring and responding to changes in policy, legislation and tax enforcement, while at the same time ensuring they not only maintain the highest levels of compliance but also add value from the tax function.
Governments work to secure each tax dollar they're due
From a policy perspective, all governments want their country to be viewed as an attractive place to do business, to attract jobs and capital in an increasingly competitive globalized arena.
At the same time, they want to increase the amount of revenue they bring in. Governments are treading a fine line, constantly assessing how to secure the tax revenues they see as rightly theirs, while at the same time being in direct competition with other nations, making sure they do not scare off mobile capital.
Tax administrations for their part are adapting their enforcement strategies, focus and policies in response to the changing dynamics of business. They are working to ensure that their resources are being applied to the right issues and taxpayers. They share more leading practices and taxpayer information with their foreign counterparts, to help them collect every dollar due.
Disputes are on the rise
The result has been more frequent, complex and higher value disputes between taxpayers and taxing authorities — a trend that is only increasing as countries collaborate together and as emerging markets gain in stature and influence, taking a more sophisticated approach to taxation. Penalties are becoming more stringent and the threat of reputational risk has risen significantly in recent months.
We can help you to navigate a route through this complex landscape.
We can help you monitor and react to quickly-changing tax policy and assess the economic and fiscal impact.
Where tax policies might create an impediment to your business that is unintended by policy makers, we can help you to collaborate – either solely, or as part of a broader grouping of companies who share a common objective – with government to:
- Explain the impediment
- Develop alternative policy choices which are logical and well thought out
- Model the potential outcomes
- Deliver an alternative choice to the government in a form with which policy makers can comfortably work
We also help you address your global tax controversy, enforcement and disclosure needs.
We focus on pre-filing controversy management to help you properly and consistently file your returns and prepare the relevant back-up documentation.
Where a controversy has already occurred, our professionals leverage the network's collective knowledge of how tax authorities operate, and increasingly work together, to help resolve difficult or sensitive tax disputes. To ensure that continuous performance improvements are instigated after a controversy, we work with EY's other tax professionals to ensure that similar events are less likely to occur.
Below you can access our views and analysis of some of the substantial policy and enforcement trends and issues at play today.
Related content
- Seizing the opportunity in Global Compliance and Reporting
Global Compliance and Reporting (GCR) is at a tipping point, with risks on the rise. Many companies distribute responsibility for GCR processes throughout their organization, creating a patchwork. Local jurisdictions are rewriting regulations, focusing more intently on the collection of tax revenues and sharing more taxpayer information across borders.
Due to the combination of evolving business models, transforming finance functions and an increasingly complex regulatory landscape, there are new opportunities to better optimize efficiency, control and value, to help mitigate risk and improve performance.
What is Global Compliance and Reporting?
GCR comprises the key elements of a company's finance and tax processes that prepare statutory financial and tax filings as required in countries around the world. These duties include:
- Statutory accounting and reporting
- Tax accounting and provisions
- Income tax compliance
- Indirect tax compliance
- Governance and control of the above processes
GCR activities reside in the middle of a broader set of record-to-report (R2R) processes. R2R is the intersection between any company's finance and tax departments and is used to capture, process and store information that is essential to statutory accounting, tax compliance and reporting. Any change to R2R processes, information, finance systems, roles and responsibilities will have a direct impact on GCR processes.
Helping you meet the new GCR demands
Fast changing compliance and reporting requirements are more demanding on tax and finance functions today than ever before. So how do you improve control and quality, manage risk, create efficiency and drive value?
Our market-leading approach combines standard and efficient processes, highly effective tools and an extensive network of local tax and accounting subject matter professionals.
Related content
- Building effective supply chains
As multinational companies seek to reach new markets and compete more effectively in mature markets, they are adapting and differentiating their supply chains. Companies' operating models need to cater for efficiency and scale in mature markets, while having the flexibility and local ability to support growth in emerging markets. Consequently, driving true shareholder value requires an operating model that combines global and regionally differentiated processes, and integrates these with local striking power and operational excellence.
Leading companies recognize the need for integrating tax in their business planning and decision processes
Whether companies seek to enter new markets or drive efficiencies in mature markets, leading companies understand the complexities of the international tax systems. The impact of both direct taxes and indirect taxes needs to be carefully considered and integrated to drive the effectiveness of the operating model while complying with all applicable local and international tax laws and effectively manage all tax risks. Operating model effectiveness is becoming one of the cornerstones of successful competition and differentiation.
Our approach
The EY TESCM offering helps ensure you do just that. Our advisory and tax professionals operate as one team to assist our clients with developing and implementing operating model optimization where business needs and requirements are the driver while making sure that tax is an integrated part of the design of the operating model architecture.
- Managing mobile workforce risk
In today's globally integrated, tightly regulated and increasingly competitive business environment, one critical success factor stands out: people. It's no wonder that leading companies are focusing their efforts on:
- Attracting and retaining the right people
- Global talent deployment and mobility
- HR and payroll effectiveness
- Risk, governance and compliance
Managing the risks of mobile employees
While optimizing the competitive advantage of your people has long been a core objective, a more recent set of trends in the tax landscape means that large companies with an internationally mobile workforce are at a higher risk of tax noncompliance and resulting controversy than ever before.
Fortunately, an increasing number of organizations are currently either planning or embracing a wider process of change for their mobility teams.
Unintended tax compliance obligations
These travelers are increasingly creating unintended tax compliance obligations, and the resulting risks are not just personal. They are felt at the corporate level, with the corporate tax function often unaware of the extent of the spreading problem. Tax administrations are becoming increasingly aware of the issue, however, and are very effectively using new technology to identify where a tax obligation has arisen. In a rising tax enforcement landscape, this issue has significant potential to grow.
Managing these risks should be a burning platform issue for multinational companies.
Will your tax risks prompt a tax audit?
What may start as a relatively simple personal income tax compliance issue can quickly create a ripple effect, with risks such as the creation of a permanent establishment, an employment tax audit or the payment of a significant related penalty all occurring at the corporate level.
Companies, recognizing the spectrum of reputational, personal and financial risks related to tax, are making strong efforts to be compliant. There is an increasing acceptance that such issues are becoming increasingly urgent from both a reputational and a financial perspective.
How we are helping companies
Our Human Capital network embeds processes and technology that will help companies to identify and manage short-term business traveler-related risks before they occur. Where controversy has already arisen, our global Tax Controversy network can use our insights into the culture and processes and relationships with each key tax administration to remediate issues. With prior year issues being rapidly unearthed, and with tax administrations focusing on this issue more than ever before, the time to act is now.
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So, today's date is 10/10/10. A binary number! Why is this one (101010) so lovely? Because in binary, 101010 translates into 42, which, according to Deep Thought, (the supercomputer in Douglas Adams' Hitchiker's Guide to the Galaxy), is the ultimate answer to life, the universe, and everything.
10.10.10 at BBC News
10.10.10 at io9
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Charlie and Casey are joined by CC for an all new adventure in Netflix land! This week, "The Colony" starring Bill Paxton and Laurence Fishburne!
Casey and Charile are joined once again by Brad Anderson, to take on the new thriller "Grand Piano" starring John Cusack and Elijah Wood.
It's time for Episode 13 of the Instomatic! This week, Casey and Charlie are joined by Charlie's former podcasting partner, Brad Anderson from Movie Fan House! It gets a little awkward when Charlier's former and current meet up.
The Instomatic returns! This episode, Jeremy B joins Charlie and Casey for a look at Apocalypse Now
Andy joins Charlie and Casey this episode to take a trip back to ancient China in Ronnie Yu's "Saving General Yang"!


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Can any of the Meade folks on this forum comment as to whether or not Starlock, in some form or another, will be offered as an accessory that I can add to an existing telescope?
Starlock as a stand-alone accessory
Started by sdtopensied , Apr 26 2012 01:29 PM
1 reply to this topic
Posted 26 April 2012 - 01:29 PM
- ClezeripLover likes this
Posted 27 April 2012 - 09:40 AM
At the present time there are no plans to offer the StarLock as a stand-alone accessory.
0 user(s) are reading this topic
0 members, 0 guests, 0 anonymous users


text:
Eind april zou ie al geleverd moeten worden, maar nog geen nieuws…ik heb er nu echt wel heel veel zin in !!!!!!!
Eind april zou ie al geleverd moeten worden, maar nog geen nieuws…ik heb er nu echt wel heel veel zin in !!!!!!!
- McAfee.com maakt gebruik van Microsoft Passport
McAfee.com, voorheen McAfee, integreert een aantal .Net-technologieen van Microsoft in zijn online beveiligingsdiensten. Het bedrijf gaat onder andere gebruik maken van Microsoft Passport, een dienst die ook bij Hotmail wordt gebruikt.
Eens even zoeken in google naar mensen in mijn "studentenklooster" …
sophiaweg 338 … iets met film
sophiaweg 18 … iets met veel weed, feesten en fluimen…
sophiaweg 132 … iets met chemie en java
sophiaweg 104 … iets met schapen en zenuwen
sophiaweg 202 … Gastenboek der Lichte Heeren 2001
sophiaweg 396 … de huismeester
sophiaweg 137 … iemand met een vw karmann cabriolet 1303s
sophiaweg 133 …. Kosova
sophiaweg 101 … een of andere anatoom
sophiaweg 222 … een lid van NSSSV Lacustris
sophiaweg 128 … iemand die computer science studeerde in 95
sophiaweg 110 … BFA Class 94
sophiaweg 100 … een nieuw lid van de NVBMB
sophiaweg 308 … nog een lid van de NVBMB
sophiaweg 232 … iemand met spoed op zoek naar woonruimte wel in arnhem maar niet in spijkerkwartier lol.
sophiaweg 156 … iemand van de wetswinkel
… structureel tijdverdrijven heet dat
Search Engine World By Webmasters For Webmasters, veel handige tips over search-engines
Emailtje over mannen:
1. Men like to barbecue. Men will cook if danger is involved.
2. Men who have pierced ears are better prepared for marriage.
They've experienced pain and bought jewelry.
3. Marrying a divorced man is ecologically responsible. In a world
where there are more women than men, it pays to recycle.
4. Men are very confident people. My husband is so confident that when
he watches sports on television, he thinks that if he concentrates he
can help his team. If the team is in trouble, he coaches the players
from our living room, and if they're really in trouble, I have to get
off the phone in case they call him.
5. Men like phones with lots of buttons. It makes them feel important.
6. Men love to be the first to read the newspaper in the morning. Not
being the first is upsetting to their psyches.
7. All men are afraid of eyelash curlers. I sleep with one under my
pillow, instead of a gun.
8. A good place to meet a man is at the dry cleaner. These men usually
have jobs and bathe.
9. All men hate to hear "We need to talk about our relationship." These
seven words strike fear in the heart of even General Schwartzkopf.
10. Men are sensitive in strange ways. If a man has built a fire and the
last log does not burn, he will take it personally.
11. Men have an easier time buying bathing suits. Women have two types:
depressing and more depressing. Men have two types: nerdy and not
12. Men have higher body temperatures than women. If your heating goes
out in winter, I recommend sleeping next to a man. Men are like por-
table heaters that snore.
13. Women take clothing much more seriously than men. I've never seen a
man walk into a party and say "Oh, my God, I'm so embarrassed; get me
out of here. There's another man wearing a black tuxedo."
14. Most men hate to shop. That's why the men's department is usually
on the first floor of a department store, two inches from the door.
15. If a man prepares dinner for you and the salad contains three or more
types of lettuce, he is serious.
16. If you're dating a man who you think might be "Mr. Right," if he
a) got older, b) got a new job, or c) visited a psychiatrist, you are
in for a nasty surprise. The cocoon-to-butterfly theory only works
on cocoons and butterflies.
17. No man is charming all of the time. Even Cary Grant is on record
saying he wished he could be Cary Grant.
18. When four or more men get together, they talk about sports.
19. When four or more women get together, they talk about men.
20. Men are less sentimental than women. No man has ever seen the movie
THE WAY WE WERE twice, voluntarily.
21. Most women are introspective: "Am I in love? Am I emotionally and
creatively fulfilled?" Most men are outrospective: "Did my team win?
How's my car?"
22. If a man says, "I'll call you," and he doesn't, he didn't forget…
he didn't lose your number… he didn't die. He just didn't want to
call you.
23. Men hate to lose. I once beat my husband at tennis. I asked him,
"Are we going to have sex again?" He said, "Yes, but not with each
24. Getting rid of a man without hurting his masculinity is a problem.
"Get out" and "I never want to see you again" might sound like a
challenge. If you want to get rid of a man, I suggest saying, "I love
you… I want to marry you… I want to have your children." Some-
times they leave skid marks.
25. Men are self-confident because they grow up identifying with super-
heroes. Women have bad self-images because they grow up identifying
with Barbie.
26. Male menopause is a lot more fun than female menopause. With female
menopause you gain weight and get hot flashes. Male menopause – you
get to date young girls and drive motorcycles.
27. Men forget everything; women remember everything.
28. That's why men need instant replays in sports. They've already
forgotten what happened.
Emailtje over vrouwen …:
1. Women especially love a bargain. The question of "need" is irrelevant,
so don't bother pointing it out. Anything on sale is fair game.
2. Women never have anything to wear. Don't question the racks of clothes
in the closet; you "just don't understand".
3. Women will always ask questions that have no right answer, in an effort
to trap you into feeling guilty.
4. Women need to feel like there are people worse off than they are.
That's why soap operas and Oprah Winfrey-type shows are so successful.
5. Women hate bugs. Even the strong-willed ones need a man around when
there's a spider or a wasp involved.
6. Women always go to public restrooms in groups. It gives them a chance
to gossip.
7. Women can't refuse to answer a ringing phone, no matter what they're
doing. It might be the lottery calling.
8. Women never understand why men love toys. Men understand that they
wouldn't need toys if women had an "on/off" switch.
9. Women think all beer is the same.
10. Women keep three different shampoos and two different conditioners in
the shower.
11. After a woman showers, the bathroom will smell like a tropical rain forest.
12. Women don't understand the appeal of sports. Men seek entertainment
that allows them to escape reality. Women seek entertainment that
reminds them of how horrible things *could* be.
13. If a man goes on a seven-day trip, he'll pack five days worth of
clothes and will wear some things twice; if a woman goes on a seven-day
trip she'll pack 21 outfits because she doesn't know what she'll feel like
wearing each day.
14. Women do *not* know anything about cars. "Oil-stick, oil doesn't
15. The average number of items in a typical woman's bathroom is 437. A
man would not be able to identify most of these items.
16. Women love to talk on the phone. A woman can visit her girlfriend for
two weeks, and upon returning home, she will call the same friend and they
will talk for three hours.
17. A woman will dress up to go shopping, water the plants, empty the
garbage, answer the phone, read a book, or get the mail.
18. Women do NOT want an honest answer to the question, 'How do I look?'
19. "Oh, nothing," has an entirely different meaning in woman-language
than it does in man-language.
20a All women are overweight by definition, don't argue with them about it.
20b All women are overweight by definition, don't agree with them about it.
21. If it is not Valentines day, and you see a man in a flower shop, you
can probably start up a conversation by asking, "What did you do?"
22. Women never check to see if the lid is up. They seem to prefer taking a
flying butt leap towards the bowl and then chewing men out because they
"left the seat up" instead of taking two seconds and lowering it themselves.
23. Women can get out of speeding tickets by pouting. This will get men


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From Our Editors
Like the jazz for which NOLA is famous, Mister B's cuisine provides a laid-back framework of savory spices and masterful preparation that let robust soloists such as fresh seafood and hand-cut steaks shine. Mister B's expansive menu features everything from crawfish ?touff?e ($5.95/cup) to savory home-style sides like turnip greens and black-eyed peas. Fans of fried fare will appreciate battered versions of pickles ($6.95), mushrooms ($6.95), green tomatoes ($6.95), crab claws ($8.95), and crawfish tails ($8.95). Fork lunch bites of Cajun pasta ($11.95), meat loaf with two veggie sides ($10.95), or grilled chicken bedded atop wild rice with veggies ($10.95) for a less crispy bite. Gnaw on one of Mister B's famous steaks, all priced according to weight and type, or epicuriously sample frog legs ($19.95 with two sides) and crawfish salad ($14.95). For dessert, settle down with a silken slice of key lime pie ($5.25) or New York?style cheesecake ($6.25). View the complete menu on the restaurant's Facebook page here.


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The Online College Database ranked UAB No. 5 among the top universities for teacher education in Alabama based on graduation rates for 2012. Notably, the UAB School of Education offered the lowest tuition among the top five.
Theatre students explore the fabric of timeUABŌĆÖs Department of Theatre tops the best-dressed list, following a donation of more than 200 vintage clothing pieces spanning 90 years of fashion. See some of the dazzling dresses and hip hats, and discover how the unique collection is inspiring and educating students, in UAB Magazine.Team-learning techniques are in use all around UAB
Professors already are using tested techniques to better engage students ŌĆö ahead of the QEP, which begins with the fall semester.┬ĀOnline business graduate programs among nationŌĆÖs bestU.S. News & World Report included Collat School of BusinessŌĆÖ online masterŌĆÖs degrees among its list of top national programs. The programs were rated No. 17.PublicHealthOnline.org ranks UAB graduate programs among the nation's bestLearn more about the UAB School of Public Health and its degrees during its open house Nov. 21.UAB listed among top schools to earn an MBAIts ties to local business, strong curriculum, knowledgeable faculty and diverse student body are among the reasons UAB's Collat School of Business was named among ŌĆ£The 296 Best Business Schools.ŌĆØVolunteer experience builds skills, passion among students
Students who participate in service-learning opportunities are more engaged with their career and community and bring that knowledge back to the classroom.Sidewalk Film Festival to screen 3 student documentariesThree documentary films by six students in the College of Arts and Sciences will be screened Aug. 23-24 during the annual festival. The films examine the changing Avondale neighborhood, a gas explosion in Gate City and a new curriculum at Glen Iris Elementary.See the central nervous system as artAnatomy course for teachers is a first step in improving instruction
Firsthand look provides veteran educators a better appreciation of the human body and makes graduates more competitive in job search.Student designs get "A Seat at the Big Table"Works created for regional clients, local non-profits and under-served communities by design students in UABŌĆÖs Bloom Studio will be exhibited Aug. 11-Sept. 22 in the AEIVA. A reception will be held 5-7:30 p.m. Aug. 29.
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The first phone from Apple is also the first phone to feature a completely finger-touch interface using multi-touch screen technology. Key software features include iPod, Safari full web browser, a mail client, and widgets such as weather, Google Maps, and YouTube. Key hardware features include a large, high-resolution display, quad-band EDGE, Bluetooth, Wi-Fi, and much more!
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Apple Original iPhone
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Gallery of the Day: May 26, 2015
Lovethebling shares a photo of her diamond wedding band. Keep on loading your inspirational wedding pics to the Weddingbee Gallery to see them featured here on the blog! Remember, your images must be under 1MB in size, or they won't load. If your photo is featured as the Gallery of the Day, you're eligible for a special Weddingbee badge for … read more


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Optician Apprentices in the United States pull down an average of $11.93 per hour. Women make up the vast majority of Optician Apprentices (84 percent) who answered the questionnaire. Most Optician Apprentices like their work and job satisfaction is high. Although one-third lack health benefits of any kind, nearly one-half do enjoy medical insurance, and nearly one in three get dental coverage, too. The figures in this rundown are based on the results of PayScale's salary questionnaire.
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Advancing into a Licensed Dispensing Optician role seems to be a popular career move for Optician Apprentices, and folks who currently work in the latter position report a notably larger median income of $40K per year. Career advancement for the typical Optician Apprentice often leads to becoming a Licensed Optician or an Optician; median salaries in these positions are $15K higher and $6K higher, respectively.
Just a handful of professional skills are reported by Optician Apprentices who took the survey. Sales and Customer Service are considered valuable skills and can increase employee pay. Sales is a skill commonly found among those who know Customer Service.
|Extremely satisfied
Rated 5 out of 5
based on 25 votes.
84 %
16 %
|Medical: 51%
|Dental: 34%
|Vision: 42%
|None: 34%


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Ours are still up, they are live rosemary trees, fairies, a very nice candle collection and a couple of tchotchkes, birds and such, representing renewal and spring wishes.
Mine will stay up until probably the spring equinox. How about you?
I do enjoy the extra decorations. The house seems more plain without them. We were out of town and have been busy since we got back so we will take everything down this weekend, Jan 12th or so. We decorate right after Thanksgiving, so it's been a nice long time.
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Originally written on Pro Sports Daily | Last updated 11/19/14
Winnipeg Jets defenseman Zach Bogosian will not be punished by the league for his hit on Pierre-Marc Bouchard of the Minnesota Wild during Tuesday night's game. Although Bogosian hit Bouchard from behind, the league ruled that Minnesota's right wing turned into the oncoming Bogosian. Bouchard was driven face-first into the boards and was bleeding heavily from the nose. Bogosian received a boarding penalty and game misconduct for the hit.
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Nuclear Posture Review (or Nuclear Public Relations?)
- By Stephen M. WaltStephen M. Walt is the Robert and Renée Belfer professor of international relations at Harvard University.
The Obama administration is now rolling out the results of its "Nuclear Posture Review," and presenting it as a significant if not quite revolutionary rethinking of U.S. nuclear strategy. I haven't seen the full text of the document and have only excerpts and press reports to go by, but the basic idea is to narrow the range of scenarios in which the United States would threaten a nuclear response.
To be a bit more specific, instead of reserving the option of nuclear strikes in response to a nuclear attack, an attack by other forms of WMD (such as biological weapons) or even a large-scale conventional invasion, the review declares that the "fundamental role" of the U.S. arsenal is to deter nuclear attacks on the U.S., its allies, or partners." Accordingly, as a matter of declaratory policy, the Review declares that "the United States will not use or threaten to use nuclear weapons against non-nuclear weapons states that are party to the Nuclear Non-Proliferation Treaty and in compliance with their nuclear non-proliferation obligations."
The exceptions to this narrower focus would be non-nuclear attacks by any nuclear-armed state, or states that the United States deems to be in violation of the NPT. Translation: We still reserve the option of first nuclear use against Iran and North Korea.
Lots of ink will no doubt be spilled analyzing this shift in declaratory policy, and nuclear theologians will spend time at conferences and workshops parsing the fine-grained implications of the change. And stay tuned for assorted hawkish windbags and right-wing think-tankers declaring that this new language has somehow imperiled U.S. security, even though we still have thousands of nuclear weaspons in our arsenal and the strongest conventional forces in the world.
I'll concede that this new statement may have some public relations value — i.e, it lowers the priority given to nuclear weapons in U.S. strategic thinking, consistent with Obama's commitment to eventually reduce global nuclear arsenals. But from a purely strategic perspective, this new statement is largely meaningless. To the extent that it does matter, it may even be counter-productive.
Here's why. No matter what the U.S. government says about its nuclear strategy, no potential adversary can confidently assume that the U.S. would stick to its declared policy in the event of a crisis or war. If you were a world leader thinking about launching a major conventional attack on an important U.S. ally or interest, or contemplating the use of chemical or biological weapons in a situation where the United States was involved, would you conclude that it was safe to do so simply because Barack Obama said back in 2010 that the U.S. wasn't going to use nuclear weapons in that situation?
Of course you wouldn't, because there is absolutely nothing to stop the United States from changing its mind. You'd worry that the United States might conclude that the interests at stake were worth issuing a nuclear threat, and maybe even using a nuclear weapon, and that it really didn't matter what anyone had said in a posture review or an interview with a few journalists. And you'd also have to worry that the situation might escalate in unpredictable or unintended ways — what Thomas Schelling famously termed the "threat that leaves something to chance — and thereby ruin your whole day.
To the extent that nuclear weapons deter — and I happen to think they do — it is the mere fact of their existence and not the specific words we use when we speak about them. In short, nobody can know for certain if, when or how a nuclear state might actually use its arsenal to protect its interests, and that goes for any potential aggressor too. Because the prospect of nuclear use is so awful, no minimally rational aggressor is going to run that risk solely because of some words typed in a posture statement.
Furthermore, the decision to exclude nuclear weapons states, non-signatories of the NPT, or states we deem in violation of it (e.g., Iran) strikes me as both too clever by half and maybe counterproductive. The purpose seems to be to give these states an additional incentive to sign the NPT or to conform to it, but it's hard to believe that this statement will have that effect on anyone. India, Pakistan and Israel are all non-signatories, but surely they aren't worried about U.S. "first use" against them and so this statement will be irrelevant to their nuclear calculations.
The real target of this exception is Iran (and conceivably North Korea and Syria). At best, this new statement will have little or no effect, for the reasons noted above (i.e., no one know what we might do in a crisis or war, so pledges of no-first-use are essentially meaningless). At worst, however, excluding Iran in this fashion — which amounts to saying that Iran is still a nuclear target even when it has no weapons its own — merely gives them additional incentives to pursue a nuclear weapons option. In particular, declaring that we reserve the right of "first use" against Iran now (when it has no weapons at all), sounds like a good way to convince them that their own deterrent might be a pretty nice thing to have.
Remarkably, U.S. policymakers never seem to realize that the same arguments they use to justify our own nuclear arsenal apply even more powerfully to states whose security is a lot more precarious than America's. If the U.S. government believes that "the fundamental role" of U.S. nuclear weapons is to deter nuclear attacks on the United States, and the United States is now proclaiming that it still reserves the option of using nuclear weapons first against non-nuclear Iran (under some admittedly extreme circumstances), then wouldn't a sensible Iranian leadership conclude that it could use a nuclear arsenal of its own, whose "fundamental role" would be to deter us from doing just that?
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David E. Hoffman covered foreign affairs, national politics, economics, and served as an editor at the Washington Post for 27 years.
He was a White House correspondent during the Reagan years and the presidency of George H. W. Bush, and covered the State Department when James A. Baker III was secretary. He was bureau chief in Jerusalem at the time of the 1993 Oslo peace accords, and served six years as Moscow bureau chief, covering the tumultuous Yeltsin era. On returning to Washington in 2001, he became foreign editor and then, in 2005, assistant managing editor for foreign news.| Argument |
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Josh Rogin covers national security and foreign policy and writes the daily Web column The Cable. His column appears bi-weekly in the print edition of The Washington Post. He can be reached for comments or tips at firstname.lastname@example.com.
Previously, Josh covered defense and foreign policy as a staff writer for Congressional Quarterly, writing extensively on Iraq, Afghanistan, Guantánamo Bay, U.S.-Asia relations, defense budgeting and appropriations, and the defense lobbying and contracting industries. Prior to that, he covered military modernization, cyber warfare, space, and missile defense for Federal Computer Week Magazine. He has also served as Pentagon Staff Reporter for the Asahi Shimbun, Japan's leading daily newspaper, in its Washington, D.C., bureau, where he reported on U.S.-Japan relations, Chinese military modernization, the North Korean nuclear crisis, and more.
A graduate of George Washington University's Elliott School of International Affairs, Josh lived in Yokohama, Japan, and studied at Tokyo's Sophia University. He speaks conversational Japanese and has reported from the region. He has also worked at the House International Relations Committee, the Embassy of Japan, and the Brookings Institution.
Josh's reporting has been featured on CNN, MSNBC, C-Span, CBS, ABC, NPR, WTOP, and several other outlets. He was a 2008-2009 National Press Foundation's Paul Miller Washington Reporting Fellow, 2009 military reporting fellow with the Knight Center for Specialized Journalism and the 2011 recipient of the InterAction Award for Excellence in International Reporting. He hails from Philadelphia and lives in Washington, D.C.| The Cable |


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A Lazy Susan has long been a favorite for large family meals. Simply put, a Lazy Susan is a rotating tray in a circular shape that aids in moving food around a large table. It's most common in circular or square dining table. Some Lazy Susan designs sit flush with the tabletop while most are raised off of the table. Whatever style you choose, dining with a group becomes a breeze with a Lazy Susan dining table. Read More
The Cymax collection of Lazy Susan dining tables has something for everyone.
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InSitu has offered to help BP keep an eye on the spread of oil and the ongoing clean-up process in the Gulf of Mexico.
Boeing/InSitu executives let slip at the show that they have submitted an unsolicited proposal to BP offering the ScanEagle unmanned air vehicle for maritime monitoring. They have not yet received a response, said Steve Nordlund, Boeing's director of business development for the wholly owned subsidiary. The BP situation is "very dynamic," Nordlund said. "We stand ready."
ScanEagle already operates off oil and gas platforms in the Persian Gulf, with a catapult launcher and recovery system that eliminates the need for a runway. The company could do the same in the Gulf of Mexico under a fee-for-service agreement similar to current arrangements with the US, Canadian and other militaries, Nordlund said.
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A few years ago, DS attended a Waldorf kindergarten. Before the midday meal they sang a blessing in German (I believe).
I'm now looking for the words, or something simaler (in German).
If anyone could help me out I'd be so grateful.
Thanks : )
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Before we delve into some of the highlights, remember that spending and actual output were two different things. In fact, Republicans ended up paying up to five times the amount for the same ad that the Obama campaign was buying.
Thoughts and musings on these numbers, below the fold.
- Florida, Ohio and Virginia all saw nine-figures in presidential advertising. Ohio came close to hitting $200 million. In all three states, Republicans significantly outspent Team Blue, all to no avail.
- In fact, Republicans outspent Democrats in every state except for New Hampshire, where the good guys had a $100,000-edge. In all the battlegrounds combined, they outspent us by a crazy $115 million.
- For all the talk about playing in Minnesota, those assholes lied. They didn't play in the state.
- Ha ha ha! Look at Michigan! You can't say those idiots didn't try to make it competitive. But the Democrats didn't bite in a state that they won by 9.5 points.
- Republicans doubled up Democrats in Wisconsin, which they then lost by by nearly seven points. The state was never close.
- $900 million was spent in the battlegrounds. I couldn't readily find updated numbers on national ad spending, and there were smaller players here and there I didn't include in the totals, so the total number is closer to $1 billion.
- This still cracks me up.
- Republicans nearly doubled up Democratic spending in North Carolina, only to win the state by two points. Now some of you might think that Obama could've won it had he spent more money, but the numbers above (and in Senate races) show that all this money was absolutely wasted.
- It makes me happy to think of all the conservative billionaires who pissed away hundreds of millions on this losing cause. It might be chump change for them, but they didn't become billionaires by pissing their money away.
- Saying the money was wasted isn't the same as saying that it shouldn't have been spent. If one side has uncontested access to the airwaves, that side will win. However, as long as you can reasonably rebut the opposition, those ads just became an easy-to-ignore jumble of nastiness, and voters tune them out. And once they do that, you have to win on other grounds—your campaign's meta message, your ground game, and events that cut through the clutter like (as we learned this year) debates.
- The proof for the above bullet point? The fact that the only thing that really moved the polling numbers were the conventions and the first three debates:
Look at the Virginia trendlines, per HuffPost's polling aggregator:
Gazillions were being spent on television ads, but in the stretch run the numbers only budged after the first debate, when both Obama cratered and Romney consolidated his base, the vice-presidential debate, where Joe Biden stopped Obama's descent, and the second presidential debate, when the first-debate trends were reversed.
Heck, even the famed Obama statisticians were more concerned with their voter contacts and new voter registration numbers than whether this ad or that one was resonating with any target group.
There's no doubt that the Obama team was far smarter in how it spent its ad dollars than the other guys.
The [Obama] team's calculations showed that it would get the most bang for its buck in some strange places: the Family Channel, the Food Network and the Hallmark Channel, among others. On broadcast TV, the campaign went for more daytime programs and late-night entertainment shows than Republican nominee Mitt Romney did.In a close election, targeting (and winning) certain niche demographics could've very much made the difference. But on a macro level, it's clear that there were diminishing results with television advertising. DVRs and the ability to tune out attack ads will hopefully continue this trend. Elections shouldn't be decided by 30-second spots.
The Obama team was on 60 channels during one week near the end of the campaign, compared with 18 for the Romney operation during the same period, according to cable advertising data.
But in the short-term, that likely means even more advertising spending, even earlier in the cycle, as campaigns seek to squeeze out some advantage from what still remains the most glamorous (and lucrative, for consultants) of campaign activities.


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1954 MG TF ROADSTER SPECTACULAR, FRAME-OFF RESTORATION! AACA MUSEUM DISPLAY CAR! GORGEOUS COLOR COMBINATION! MATCHING # ENGINE! FULL TONNEAU COVER! ONE OF THE LAST OF THE MOST COLLECTIBLE AND DESIRABLE T-SERIES... More
This highly collectible matching numbers roadster has undergone a complete frame-off restoration to an incredibly high standard. It has been painted with show quality... More
1954 MG TF, Right Hand Drive, 1275 cc engine. This car is a rare right hand drive TF, originally exported to Austrailia, it was then... More
1955 MG TF1500 Right hand steering. Restored about 25 yeas ago, stored in heated showroom. All original. Has convertabe top and windows. Very rarely... More
[Note: I had briefly run this ad last summer, but was convinced by family to take it down and keep the TF for at... More
1954 MG TF 1250, Complete engine rebuild including new crankshaft. Generator, starter, carbs (Joe Cruta), distributor, fuel pump, gas tank, radiator overhauled or replaced. Orinial Abarth... More
Beautifully restored British Racing Green TF with numbers matching motor! Outstanding attention to detail inside and out! Complete with all canvas wet weather gear, top,... More
1955 MG TF '55 MG TF with matching numbers in black with burgundy interior which is an excellent color combination. This car comes with a... More
The MG T series included the TA, TB, TC, TD, and TF Midget models, a range of body on frame convertible sports cars produced... More
Excellent original engine, perfect compression and oil pressure, no smoke, excellent gearbox, wire wheels, maroon with deep maroon leather interior, excellent chrome, just installed... More


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Pronunciation: radii
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Anyone in the the NW valley ?
Can't wait to get started. Had a good ride on Sunday. It was real nice with the cloudy drizzzzly day.
Good ride this weekend. Had a few folks that are just getting back on the bike. Lots of hills on the ride though. Good thing it was misty and over cast. Think I'll try a little longer ride on Saturday.
Saturday was a good ride. Took over an hour and got to explore some new trails. I'll have to try a ride Wednesday morning...
Good ride Saturday. Just the right amount of dirt and blacktop. Going to try a new 10 mile loop on Saturday by 99th & Happy Valley. Anyone want to ride along? This one will be mostly blacktop.
Friday will be a warm up for Saturday. Time for a 10 mile ride with hills dirt and roads. . .
wooo hooo