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December 21, 2012
No. 2012-44
Fund Managers and Insurance Companies — Are You Ready for 2013 GST Changes?
Fund managers and insurance companies may soon need to change their systems and processes for upcoming GST/HST and QST changes. With these changes coming up in 2013, managers of investment plans, like mutual funds, segregated funds, exchange traded funds (ETFs) and unit trusts, face new challenges relating to indirect taxes.
Your business may have to adjust its systems and processes for the upcoming 2013 GST/HST and QST changes if it:
· Provides investment management services
· Is a mutual fund
· Is an exchange-traded fund (ETF)
· Is a segregated fund.
Indirect tax changes across Canada
Investment plans have had to deal with significant changes to the GST/HST rules over the last few years and more changes are coming in 2013.
This TaxNewsFlash-Canada highlights significant changes to the Quebec Sales Tax (QST), British Columbia's return to the GST and PST and Prince Edward Island's harmonization with the GST on April 1, 2013, and reviews some of the common indirect tax challenges for investment managers and investment plans arising from both the recent and upcoming changes.
Quebec Sales Tax
Quebec will amend its Quebec Sales Tax (QST) effective January 1, 2013 to further harmonize the QST rules with the federal GST rules. The most significant change is the change to the tax status of financial services from zero-rated to QST-exempt. Financial institutions and other businesses that provide financial services will be affected by this change. Some of the effects of this change are:
· Most entities providing financial services will no longer be entitled to claim input tax refunds (ITRs) for QST paid on costs related to their financial services.
· Many entities will face new QST rules. Many of these new rules apply differently based on the type of financial institutions.
· Many entities will now qualify as Quebec selected listed financial institutions (SLFIs) and as such will be subject to the new Quebec special allocation method (SAM) formula.
· Many pension plans face new QST rules for rebates and new filing requirements.
· Some entities outside Quebec will have to register for QST purposes.
· Some entities in Quebec will either have to cancel their QST registration or apply for GST/HST registration, if applicable.
· The GST/HST and QST of SLFIs will be administered by the Canada Revenue Agency.
SAM formula for
Quebec SLFIs
As such, SLFIs registered for GST purposes will be required to register for QST purposes as of January 1, 2013 if they will have to allocate to Quebec an amount in the element "C" of the SAM formula. Similar to the federal rules for the provincial component of the HST, Quebec SLFIs will not be entitled to claim ITRs and will instead calculate QST liability or refunds with the Quebec SAM formula, which appears to be similar to the federal SAM formula.
Non-SLFI investment plans that only have investors in Quebec and in another province will also be Quebec SLFIs. As such, it appears that some entities could be Quebec SLFI and non-SLFI for GST purposes.
KPMG observation
Quebec recently adopted many new provisions to amend the QST. Unfortunately, many expected QST amendments are still outstanding. We understand that Quebec's bill to enact the QST changes includes provisions that are currently law for GST purposes and that Quebec will also adopt upcoming federal amendments at a later date and make them applicable as of January 1, 2013. Because more than 100 pages of federal regulations for financial institutions are still in draft form, many details and forms that will apply as of January 1, 2013 are still outstanding.
Businesses should carefully review their obligations for QST purposes and take the appropriate steps to alleviate potential QST issues.
Investment managers' GST/HST rates
Many managers of investment plans collect the GST/HST on their management fees based on "blended rates" rather than the rate of GST or HST applicable to the province where the funds are actually located. With the upcoming amended QST on January 1, 2013, the transition in British Columbia from the HST back to a GST and a new B.C. provincial sales tax (PST) system and the introduction of the new HST in Prince Edward Island on April 1, 2013, fund managers will have to carefully calculate their blended rates for most funds effective January 1, 2013 and April 1, 2013.
KPMG observation
As noted above, the QST legislation is still missing many amendments, including the ones related to some elections for managers and investment plans. Based on Quebec's news release, the province plans to harmonize its rules with the federal financial institution regulations as of January 1, 2013. As such, managers should conform with the financial institution rules and remit any QST owing to avoid potential penalties and interest. However, it is still unclear at this time how the managers must register and how to remit QST owing.
Understating blended rates could result in assessments of uncollected tax and interest that fund managers may not be able to recover from their investment plan clients. Also, overstating blended rates can lead to overstated management expense ratios (MERs).
Issues for investment plans
Investment managers also have to deal with several different indirect tax-related issues for their investment plans based on the type of their investment plans, the residency of their unit holders and the amount of information they receive from their unit holders, as well as whether they have new or merged plans.
Is the investment
plan a SLFI?
As a SLFI, an investment plan must calculate its liability for the provincial component of the HST (PVAT) in each HST province by using a formula called the Special Attribution Method (SAM). The formula allows for the deduction of the actual PVAT paid by the investment plan during the reporting period.
The result of the SAM formula, either an amount owing or a refund of PVAT, may be transferred from the investment plan to its investment manager who will include that amount in its net tax to be remitted, subject to certain conditions.
If the investment plan does not qualify as a SLFI, the investment plan will have to apply other rules to determine the rebate or payment of tax for goods and services acquired in one province for use in another one.
Calculation of
provincial attribution percentages
Many SLFI investment plans require information from their unit holders to fulfill their GST/HST requirements for the upcoming year. Some investment plans are required to make a written request to certain unit holders. However, some other unit holders are required by law to submit some information without receiving a written request from the plans. The requirements differ based on the type of unit holders, and the amount and the total value of the units they hold.
KPMG observation
When the draft federal financial institutions regulations become law, severe penalties may apply if unit holders do not provide the required information. Unit holders may wish to carefully review and determine their requirements and responsibilities in light of the expected upcoming release of these final regulations.
Inadequate unit
holder information may increase tax liability
Should plans make a
non-resident investors election?
In general, when a SLFI investment plan calculates its provincial attribution percentage, units held by non-residents of Canada are deemed to be held by unit holders resident in Canada in a non-HST participating province. However, to determine input tax credit eligibility in respect of units held by non-residents of Canada, these units are considered to be held by residents of Canada, thus reducing potential input tax credits. Investment plans must establish whether making an election could help them maximize input tax credits.
Different rules for
exchange-traded funds
First, a series of an ETF or an investment plan that is an ETF has a minimum of two attribution points. The attribution point is the date used to calculate the provincial attribution point.
Second, unlike mutual fund trusts, there is generally no "look through" rule for ETFs with regard to investors. The issue is that a significant portion of ETF units may be held by financial institutions. The residency of these corporations is based on their principal business location, which is used to determine the provincial attribution percentage of ETFs. By using a "residency" test and not a "look through" test that would look through to the specific provincial attribution percentage of these institutions, ETFs can end up with significantly high provincial attribution percentages for the province in which these financial institutions have their principal business location.
However, an ETF may apply to the CRA to use an alternative method to calculate its provincial attribution percentages for the fund or series of the fund where the results using the general method would provide inappropriate results.
New, merged or
wound-down investment plans
Based on a "reconciliation method", a new investment plan or series would be allowed to estimate its provincial attribution percentages for a transitional period (i.e., 90 days) and would then be required to do a reconciliation after 90 days.
Other special rules apply for new investment plans or new series of an investment plan created by way of a merger.
Investment managers of new investment plans must ensure that the provincial attribution percentages are determined correctly and that any applicable elections are filed on time.
Some SLFI investment plans may benefit from being GST/HST registered. In many instances, investment plans may choose an annual reporting period instead of monthly or quarterly reporting periods, thus limiting their compliance requirements. Also, some elections are available to SLFI investment plans and their managers that will help alleviate some of their compliance burden by having the managers fulfill specific requirements on behalf of the plans.
However, where an investment plan is not a SLFI, being registered may create an additional annual filing requirement for some entities.
Investment plans should carefully review their obligations and their options to determine whether they are required to register or whether they should apply to voluntarily register.
We can help
Download KPMG's new Tax Hub Canada app
KPMG's free Tax Hub Canada App for iPads and Blackberrys provides timely, convenient tax news and tax rates to help you respond to changes in tax rules and regulations. Download the app today.
Information is current to December 19, 2012. The information contained in this TaxNewsFlash-Canada is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's National Tax Centre at 416.777.8500.
KPMG LLP, an Audit, Tax and Advisory firm (kpmg.ca) and a Canadian limited liability partnership established under the laws of Ontario, is the Canadian member firm of KPMG International Cooperative ("KPMG International"). KPMG member firms around the world have 145,000 professionals, in 152 countries.
The independent member firms of the KPMG network are affiliated with KPMG International, a Swiss entity. Each KPMG firm is a legally distinct and separate entity, and describes itself as such.
KPMG's Canadian Web site is located at http://www.kpmg.ca/
© 2012 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
The KPMG name, logo and "cutting through complexity" are registered trademarks or trademarks of KPMG International.


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Problem with CPU overclocking being reset after reboot
I have been noticing that every time I reboot my computer my CPU overclocks are set back to default. I went in the bios and the only thing I have to do to get it back to my overclocked speeds is change the "Allow clock control" option from "disabled" to "Enabled", save then reboot. What can I do to change it so it always saves it at that setting? Thanks for your help in advance.
Re: Problem with CPU overclocking being reset after reboot
Anyone know what to do?
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guess paper math 8th class punjab board
guess paper math 8th class punjab board search results. 12 downloads match the criteria.
guess paper math 8th class punjab board search results. 12 downloads match the criteria.
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text:
Raiders beat Steelers 21-18 for rare post-bye win
OAKLAND, Calif. (AP)
When the Oakland Raiders decided the day before the game to run a read-option on the opening play they never could have imagined how successful it would be.
Terrelle Pryor took advantage of Pittsburgh's overaggressive defense to go 93 yards on the first play from scrimmage for the longest touchdown run by a quarterback and the Raiders hung on to beat the Pittsburgh Steelers 21-18 Sunday for their first win after a bye since 2002.
''We wanted to give Terrelle a chance to get in the flow of the game and give him some easy plays to start the game,'' coach Dennis Allen said. ''He did a great job of making the right read and when you execute the play and you read it out properly, you have a chance to get explosive plays. I'm glad he was able to run it for 93 yards. That's pretty fast.''
Darren McFadden added two touchdown runs as the Raiders (3-4) broke out to a 21-3 halftime lead and held on late for the win. It ended Oakland's 10-game losing after a bye.
Ben Roethlisberger struggled against heavy pressure from Oakland's front, and Shaun Suisham missed two short field goals as Pittsburgh (2-5) squandered any momentum gained during back-to-back wins following an 0-4 start.
Here are five things to take away from the Raiders' win over the Steelers:
MIS-READ THE OPTION: The Steelers were so intent on stopping McFadden on the opening play that linebacker LaMarr Woodley crashed down hard leaving a big hole on the line of scrimmage and Ryan Clark vacated his deep safety spot to try to stop McFadden. That allowed Pryor to go the distance with one key block by Rod Streater and breathtaking speed.
''You have to understand the beast that's playing quarterback,'' Clark said. ''You have to understand what he brings to the game and that that's a part of their game and that they can do that. Once a guy like that gets in front of the whole defense, he's a legit 4.4. It's real. It just looks slow because he's 6-6, but he was moving.''
SECOND-HALF STRUGGLES: After gaining 93 yards on the opening play of the game, the Raiders got just 35 yards in the entire second half as the play-calling got more conservative with the big lead and the execution faltered. Oakland had just one first down in the last two quarters, throwing only six passes after halftime.
''It's hard to run on first and second and do that, throw on third,'' Pryor said. ''But I think strategically the coaches thought, hey, if we run the ball and pick up some first downs and keep the clock running, I believe that's what the strategy was. At the end of the day we won.''
PRESSURE POINT: The Raiders did a good job pressuring Roethlisberger all game, matching a season-high with five sacks and giving him little time to sit back and pick apart the defense. Rookie Sio Moore had his best game as a pro with two sacks and Lamarr Houston, Daniel Muir and Vance Walker also got to Roethlisberger. Pressuring the quarterback has been key to Oakland's defensive success this season with their 21 sacks through seven games matching their total through 14 games a year ago.
''Those guys did a great job of the guy who hit him got him down,'' safety Charles Woodson said. ''If he was escaping, someone else was there to get him down. That's huge against Ben because he makes so man plays shedding guys off of him and spinning off tackles. Today our guys got him down to the ground.''
SHAKY SUISHAM: Suisham had been extremely reliable all season, making all 14 field goal attempts including the game-winner over Baltimore last week. But he struggled mightily against the Raiders, missing wide right on a 34-yard field goal at the end of the first half and a 32-yarder following the opening drive of the third quarter. This marked the first time he had ever missed two field goals inside of 40 yards in one game.
''It's no secret the impact my missed field goals had on the game,'' Suisham said. ''We would have won the game if we made my field goals. It's a tough one to swallow; no choice but to do it. I should have been better today and we lost because of it.''
FUMBLING FORD: Lost in the victory for the Raiders was a rough day by returner-receiver Jacoby Ford. Ford nearly muffed one punt in the first half only to be saved when officials ruled a Steelers player touched the ball first. He then let another punt sail over his head and die at the 1-yard line and lost a fumble after a short catch early in the fourth quarter to set up Pittsburgh's first touchdown.
''When you're in these games like this, the only way they have a chance to get back in the game is for you to turn the ball over and make mistakes and we can't do that,'' Allen said.
AP NFL website: www.pro32.ap.org
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Okay, I've managed to mix in some math humor and some programming humor, and people haven't fled the strip screaming…so let's see if I can pull off a Mechanical Engineering joke.
I only had to take a couple of ME courses in my pursuit of an EE degree, but I remember being amazed that for Statics I basically spent an entire semester analyzing why crap stayed put. I felt the entire class was just a buildup for its sequel, Dynamics.
MRS. SHOEBOX'S ASSESSMENT OF TODAY'S STRIP: Oh…I thought that said "statistics." I was wondering what the hell you were talking about.
(Note that this assessment prompted me to change the unseen presumably-significant other's final line from "But that's a statics book" to the more verbose final product.)
See you next week!


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Pasta in a creamy cheese sauce, either baked in the oven or cooked stove top. Hundreds of variations on the classic recipe.view recipes
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Serve as as side dish or vegetarian entreeview recipes
In Italian, orzo means "barley". It's a small, rice shaped pasta typically made from semolina. It is commonly found in soups or salads but it's grown in popularity and uses over the last few years so you often see it used more like rice such as in risotto or pilafs.view recipes
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Pasta with beef, ham, poultry, salmon, sausage, shrimp, scallops... you get the idea!view recipes
This tube shaped pasta is versatile and can be used in both hot and cold pasta dishes and with a variety of sauces.view recipes
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Configuring the Popup Effect–Advanced Login
An example of the DotNetNuke user login via way of jQuery popup effect can be seen here.
The example shows two button images defined that when pressed will give the pop-up template effect shown here.
Popup of Login
Popup of Register
The configuration of this mode is really easy to manage.
Basic Settings Tab
1. Mode = Popup
2. Show Profile as Popup
Giving a Basic Settings tab looking like this:
Template Tab
We selected the Template-gray.
Look and Feel
We loaded some .png images for the Login and Register Buttons, and set the profile form width and height.
jQuery Settings
We left as default.
That was it. This will place the module into a Pop-Up mode, allowing dotnetnuke users to register on your website with a jQuery style of popup effect.


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Congratulations to the Sci High History Day Contestants!
Mar 24, 2015
On Saturday, March 21st, 18 Sci High students competed against students from throughout the New Orleans area in the district-level National History Day Contest. The state coordinator for this contest is the National WWII Museum. The contest focuses on historical research especially using primary documents.


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by Tomahawk
- Record Label: Ipecac
- Release Date: Jan 29, 2013
- Critic Score
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Jan 29, 2013That's Oddfellow's overriding vibe, as well as its greatest asset: tighter songs and sturdier structures, with more room left for atmosphere, exploration, and subversion within them.
Feb 11, 2013Bassist Dunn and drummer Stanier lay down weird sprightly grooves, while guitarist Denison arranges their melodies into something hard and densely poppy with arch-but-upbeat harmonics pulled from Pet Sounds. [No. 95, p.61]
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Top Posts
Latest Posts
Bud Norris lands on disabled list due to bronchitis
May 18, 2015, 10:15 PM EDT
Bud Norris has been sidelined since May 10 due to bronchitis and the Orioles have finally decided to place him on the 15-day disabled list.
Bruce Chen announces his retirement
May 18, 2015, 9:45 PM EDT
Chen walks away from the game with a 4.62 ERA in 17 seasons while making stops with 11 teams.
Cubs to designate reliever Phil Coke for assignment
May 18, 2015, 9:02 PM EDT
The Cubs paid $2.25 million for Coke to post a 6.30 ERA over 16 appearances.
Video: Carlos Gomez hits leadoff home run one day after beaning
May 18, 2015, 8:31 PM EDT
Nice to see for Gomez, who was hit in the helmet by a 97 mph fastball on Sunday.
Dodgers prospect Julio Urias will miss a month after eye surgery
May 18, 2015, 8:00 PM EDT
Urias, 18, has posted a 3.00 ERA and 46/9 K/BB ratio in 36 innings over his first seven starts with Double-A Tulsa this season.
Ben Zobrist set to begin minor league rehab assignment
May 18, 2015, 7:11 PM EDT
Zobrist had arthroscopic surgery on his left knee three weeks ago.
Jarrod Parker to have elbow surgery Tuesday
May 18, 2015, 6:18 PM EDT
Parker suffered an epicondyle fracture in his elbow during a minor league rehab assignment and needs another surgery.
Phil Gosselin needs thumb surgery, out 6-8 weeks
May 18, 2015, 5:01 PM EDT
Gosselin has played well in a part-time role this season.
Jose Bautista just hit a monster home run
May 18, 2015, 4:31 PM EDT
Third deck shot and it got out in a hurry.
Yankees starter Chase Whitley to undergo Tommy John elbow surgery
May 18, 2015, 4:16 PM EDT
Out until at least mid-2016.
Jeff Loria's got nothin' on Ted Turner. The craziest owner in living memory.
May 18, 2015, 3:59 PM EDT
Except naming himself manager wasn't the craziest thing he ever did.
Jeff Loria: "We're supposed to be the Fish. The Marlins. We shouldn't be the Flounders."
May 18, 2015, 2:54 PM EDT
This man has written books. That were published and stuff.
Allen Craig clears waivers after being dropped from 40-man roster, stays with Red Sox at Triple-A
May 18, 2015, 2:26 PM EDT
No one wanted his contract.
Obama neglects to follow the Cubs on Twitter. Why?
May 18, 2015, 1:30 PM EDT
Maybe it's because he's a White Sox fan so screw the Cubs. Maybe it's politics.
Is it time the Cubs think about Kyle Schwarber in left field?
May 18, 2015, 1:13 PM EDT
The fourth overall pick in the 2014 draft is tearing up the Southern League.
Brewers GM Doug Melvin's rant about Scooter Gennett and stat-heads looks really, really silly now
May 18, 2015, 11:47 AM EDT
A lot can change in 11 months.
Dan Jennings' hire as the Marlins manager came as "an epiphany"
May 18, 2015, 11:35 AM EDT
That, allegedly, Jeff Loria had nothing to do with.
Josh Hamilton expected to make season debut for Rangers next week
May 18, 2015, 11:19 AM EDT
Hamilton has been playing at Double-A and Triple-A.
Mark Buehrle on the Blue Jays: "we stink"
May 18, 2015, 11:01 AM EDT
He's not wrong.
Hot-hitting Jung Ho Kang takes over as Pirates' shortstop
May 18, 2015, 10:47 AM EDT
Looking like $11 million well spent.
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Narrow your search
At its Build conference today, the company showed ways developers can make add-ons for Office 365, as major companies such as LinkedIn and Uber are already doing.
Design firm Industry has developed a bike that demonstrates how the lines are blurring in design, engineering and manufacturing. This shift will ultimately allow companies to tailor products to individuals.
The German firm, which helped clients build augmented-reality apps, appears to have transferred its shares to Apple.
Previously for iPad only, this smart mail-manager automatically separates the wheat from the chaff.
How can a brand reach genuine fans on Facebook and persuade them to go to a show, buy a product or otherwise support the brand? By paying, says Facebook's Niall Fagan.
The Finnish company may be finished with phones, but it has come a long way since starting as a paper mill in 1865.
If you're looking for a simple desktop app for reading and sharing things on Twitter, Tweetz is the right app for you.
Noted filmmakers pose with memorable movie characters like Yoda, E.T. and the Hulk on Wired's June cover to honor George Lucas' movie effects studio Industrial Light & Magic.
Designed by a hacker, the "Combo Breaker" can figure out a lock's combination and get the thing open in less than 30 seconds.
The Internet is a terrible place sometimes, but thankfully there are now organizations that can help people who become victims.


text:
The agent of Roberto Mancini admits the coach must meet with Inter Milan directors to consider his future.
"Roberto is fully in sync with President Massimo Moratti," insisted agent Giorgio De Giorgis on Radio Radio.
"When they spoke after the Champions League exit to Liverpool, he apologised for what he had said and went back on it. I don't see many people against him within the club.
"Roberto and the President must meet to understand if this union of intent will continue, as it has done up until now. Of course when you win it all goes smoothly, when you lose there is tension, but above all there has been a lot of confusion surrounding the club.
"There are no real problems between the President and Coach, other than the normal ones you get in any line of work."


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text: Judy Lubbock, TX 1/27/2011 11:58:04 AM AKC sell pre-registered chips that can be read by any Vet or any shelter. Remember, to register your dog with the microchip company or you will have wasted your time and money having your pet microchiped! Don't forget to update your info if you move or change the dog's ownership too.


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Colleges and Universities
Emily Berl for The New York Times
News about Colleges and Universities, including commentary and archival articles published in The New York Times.
Chronology of Coverage
Jun. 3, 2015
So-called campus-carry bill passed by Republican-dominated Texas Legislature, which will allow students and staff at public and private universities in state to possess concealed handguns on campus, is expected to be signed into law by Gov Greg Abbott; law, which proponents say will make campuses safer, will go into effect in August 2016 at universities and year later at community colleges; critics say law will create climate of fear on campus. MORE
Jun. 3, 2015
Vivian Marino 30-Minute Interview with Amale Andraos, newly appointed dean of Columbia University's Graduate School of Architecture, Planning and Preservation. MORE
Jun. 2, 2015
The Upshot; National Center for Education Statistics project finds poor students face greater odds than more affluent students in completing college and attaining degree; finds completion rates vary sharply by income level. MORE
Jun. 2, 2015
David Brooks Op-Ed column warns that current generation of college students is admirably engaged in trying to right historical wrongs like gender and sexual discrimination in way that is bordering on form of zealotry; holds that where students go wrong is in trying to root out and punish incorrect thought, in some cases by targeting college professors who have done nothing more than bring politically incorrect language into public square. MORE
Jun. 1, 2015
Former Republican House Speaker J Dennis Hastert's name is removed from public policy center of his alma mater Wheaton College after his indictment for lying to FBI about bank withdrawals and past sexual misconduct. MORE
May. 30, 2015
Rev Warren Hall, who was fired as director of Seton Hall University campus ministry, places himself in center of Roman Catholic Church's internal debate around gay faithful by revealing to Outsports.com that he is gay; archdiocese says Hall's sexuality had nothing to do with his firing, but Hall has been relatively outspoken on issues of sexuality and identity. MORE
May. 30, 2015
Chirlane McCray, wife of New York City Mayor Bill de Blasio, speaks at event in Florence, Italy, part of three-day New York University art conference; McCray discusses 'blackness and beauty' and underscores value of diversity in cultural institutions and in media. MORE
May. 29, 2015
Op-Ed article by Human Rights Watch researcher Nicholas McGeehan points to numerous examples of United Arab Emirates denying artists and writers critical of its exploitative labor system entry into country as evidence that it is unwilling to tolerate debate and criticism; criticizes Louvre, Guggenheim and New York University for giving veneer of respectability to authoritarian state's Saadiyat Island art project. MORE
May. 29, 2015
Federal prosecutors unveil 35-count indictment against 15 Chinese nationals who stand accused of complex conspiracy to cheat college entrance examinations and gain student visas; scheme involved fake passports and test-taking imposters, largely in Pittsburgh area. MORE
May. 28, 2015
Pennsylvania State University withdraws recognition of Kappa Delta Rho fraternity after discovery that chapter members used secret Facebook page to post photos of drug use, hazing and sexual harassment of women. MORE
May. 28, 2015
Justice Barbara Jaffe of New York State Supreme Court hears arguments on whether chimpanzees can be considered persons with legal rights; Nonhuman Rights Project sued Stony Brook University to obtain release of Hercules and Leo, two 8-year-old chimpanzees that are being used for research; plaintiffs have attempted to use writ of habeas corpus. MORE
May. 26, 2015
Op-Ed article by medical ethics Prof Carl Elliott examines history of research scandals at University of Minnesota's department of psychiatry, underscoring poor handling by university administration; suggests one cause of scandals is inadequacy of institutional review boards, system meant to protect research subjects from experimentation; calls for creation of fully independent bodies overseeing IRBs. MORE
May. 26, 2015
Brittany Bronson Op-Ed article ponders future of her students, who attend University of Nevada, noting many of them are likely to face future of indefinite underemployment; observes that they are largely working class students forced to take advantage, because of economic conditions in Las Vegas, of in-state tuition costs, with course selections shaped more by immediate financial concerns than by hopes and dreams. MORE
May. 24, 2015
The Upshot; Robert J Shiller Economic View column observes that many universities, seeking to impart knowledge that won't be superseded by automation and technology in coming decades, are pursuing different strategies; notes that some are emphasizing flexible, insight-bearing human learning, while others see business and entrepreneurial skills as the most durable. MORE
May. 24, 2015
Editorial calls on colleges and universities to stop asking for applicant's high school disciplinary history, in light of study by Center for Community Alternatives that found such policies disproportionately affect minority applicants. MORE
May. 23, 2015
Tianjin University in China defends three of its professors, who are among six Chinese scientists indicted by United States Justice Dept for economic espionage and theft of trade secrets. MORE
May. 23, 2015
Federal grand jury indicts former Wesleyan University students Eric Lonergan and Zachary Kramer for selling controlled substances, charges connected to hospitalization of several students at university who overdosed in February; Lonergan and Kramer were expelled after their arrest for dealing Molly, drug known as MDMA or Ecstasy, although what they had sold was in fact made from illegal substance AB-Fubinaca. MORE
May. 23, 2015
Ron Lieber Your Money column highlights seven college essays selected together with Julie Lythcott-Haims, former Stanford dean and author of How to Raise an Adult; notes those that stand out from crowded thousands of undergraduate admissions touch upon deeply personal topics. MORE
May. 23, 2015
NCAA files formal allegations against University of North Carolina in decades-long scandal involving athletes taking phony classes. MORE
May. 22, 2015
The Upshot; some colleges have made progress in increasing number of women in fields like information technology, where they are underrepresented; National Center for Women & Information Technology is giving its first award to University of Washington for succeeding in this effort. MORE
May. 21, 2015
Pres Obama argues for urgent action to combat climate change during commencement speech at Coast Guard Academy in New London, Conn; Obama emphasizes significance of climate change to national security at speech to military graduates. MORE
May. 21, 2015
Former softball player for St Joseph's files lawsuit against the university for allegedly being subjected to sexually charged hazing. MORE
May. 21, 2015
University of Michigan archivists discover fragments and notes for unfinished autobiography by Orson Welles among papers purchased from Welles's former companion Oja Kodar; memoir has working title Confessions of a One-Man Band. MORE
May. 20, 2015
Columbia University student Emma Sulkowicz brings mattress on stage at graduation ceremony, despite requests from school officials to leave it behind; has carried mattress around campus for past year in protest of way university handled her sexual assault case; project, which was also her senior art thesis, has drawn national attention to issue and led to Columbia's new sexual respect education requirement. MORE
May. 20, 2015
Frank Bruni Op-Ed column criticizes outsize pay for college presidents and administrators in the United States, noting a disturbing similarity with inflated pay of Wall Street executives; holds extravagance is even more unsettling as colleges increasingly rely on labor of low-paid, part-time adjuncts and a steep rise in tuition. MORE
May. 19, 2015
The Upshot; public universities are gradually reducing in-state college tuition break by not only raising tuition but by restricting number of students allowed to pay discounted rate; trend could limit upward mobility, since these schools have historically provided meritocratic way for people from all economic classes to obtain a college education. MORE
May. 18, 2015
Seven students, entire 2016 graduate class of University of Southern California's Roski School of Art and Design, withdraw from university in protest, citing loss of studio visits and guaranteed teaching assistant programs as factors that diminish quality of program. MORE
May. 18, 2015
Bob Bowman, swimming coach of Michael Phelps, will head men's and women's swim teams at Arizona State; Phelps will accompany Bowman to Tempe, Ariz, and Bowman hopes that Phelps will serve as volunteer assistant for program. MORE
May. 17, 2015
Sweet Briar College in Virginia holds its commencement ceremony, joyous day overshadowed by ongoing battle over plans by all-women's school to close its doors in August; battle between faculty and administration is so heated that interim president James F Jones chooses not to attend ceremony at all, responding to threats from some faculty members and alumni to disrupt graduation should he preside. MORE
May. 16, 2015
Long-separated sisters Lizzie Valverde and Katy Olson met in writing class at Columbia University through series of coincidences and discovered their familial connection; two women were given up for adoption by their mother in Florida and were raised by separate families in different parts of the country. MORE
May. 16, 2015
Arthur Mitchell, first black principal dancer at New York City Ballet and co-founder of Dance Theater of Harlem, donates his archives to Columbia University's Rare Book & Manuscript Library; plans to work closely with library to extend reach of collection, and has stipulated library offer public programming and other auxiliary events. MORE
May. 15, 2015
California Gov Jerry Brown agrees to expand state budget for University of California by 4 percent in each of the next four years, and to provide infusion of $436 million toward paying down system's pension obligations; 10-campus system would have to agree to tuition freeze for in-state students in exchange; measures, if approved by Legislature, would end prolonged standoff. MORE
May. 14, 2015
Columbia University students research school's historical relationship with slavery for seminar led by historian Eric Foner; find financial and other links to slave owners and traders, as well as evidence that student body was largely apathetic on issue. MORE
May. 13, 2015
Real Estate giants, private equity players and pension funds are making huge investments in east London, hoping to reap profits from student housing shortage as international students pour into city; world's growing middle and upper classes have flocked to city for higher education; some 3.5 billion pounds of student housing real estate deals have been conducted in London in 2015 alone. MORE
May. 13, 2015
Nicole P Eramo, associate dean at the University of Virginia, files defemation lawsuit against Rolling Stone magazine, saying publication portrayed her as 'chief villain' in discredited article about gang rape on campus. MORE
May. 12, 2015
Hamas victory in student elections at Birzeit University in West Bank is seen as indication of general discontent with Palestinian Authority Pres Mahmoud Abbas and his Fatah party; student elections are important gauge of Palestinian political attitudes as no legislative elections have been held since 2006. MORE
May. 12, 2015
New York Gov Andrew M Cuomo proposes legislation to expand sexual assault policies, which are already in effect at New York's public colleges, to private colleges and universities around state; policies, if adopted, would put burden on accused student to show other person had agreed to sexual activity, rather than other way around. MORE
May. 12, 2015
Joe Nocera Op-Ed column comments on dispute between Rutgers University faculty and university's athletics department over finances; contends while Rutgers sports have consistently bled money, to tune of $26 million in 2014, fact that school is now a member of Big Ten conference means academics will be the loser. MORE
May. 12, 2015
Op-Ed article by law students Ashley Anderson, Air Force Academy graduate, and Elizabeth Deutsch notes military service academies West Point, Naval Academy and Air Force Academy are exempt from oversight that guards against sex crimes at civilian schools; holds this leaves some 2,700 female cadets and midshipmen without legal recourse; urges Pres Obama to enforce same Title IX rights offered to other college females as way to challenge sexual discrimination at academies. MORE
May. 12, 2015
Stephen A Schwarzman, co-founder of asset management firm The Blackstone Group, gifts $150 million to Yale University to transform campus building Commons and its two attached spaces into performing arts center and hub for academic and general public use; New Haven looks to benefit from project since university is Connecticut city's biggest employer and tourist draw. MORE
May. 12, 2015
Student-led advocacy group Universities Allied for Essential Medicine issues its second ranking of American universities that receive large grants for biomedical research; rankings are based on percentage of research that focuses on diseases of poor and whether study results are affordable and accessible to scientists in poor countries. MORE
May. 11, 2015
West Point will name new cadet barracks in honor of late Gen Benjamin O Davis Jr, who entered academy as its only black cadet in 1932; Davis overcame four years of ostracism to become Tuskegee Airman and trailblazing Air Force general; leaders say choice will allow academy to acknowledge past mistakes and honor a deserving leader. MORE
May. 11, 2015
GlaxoSmithKline will partner with University of North Carolina at Chapel Hill to launch research institute and company that will seek to cure HIV infection and AIDS, move previously considered impossible by scientists; program at UNC will be led by Dr David Margolis. MORE
May. 10, 2015
Student government councils in dozens of American colleges have passed resolutions urging school administrations to divest from companies that many see as helping Israel mistreat Palestinians; resolutions are inspired by Boycotts, Divestment and Sanctions campaign; debates are emotional, with many minorities expressing solidarity with Palestinians, and supporters of Israel, worried that debates are motivated by anti-Semitism and a questioning of legitimacy of Israel itself. MORE
May. 10, 2015
Tyler Kepner Extra Bases column highlights St Louis Cardinals pitcher Mitch Harris, first Naval Academy graduate in Major League Baseball since 1921; other MLB news noted. MORE
May. 10, 2015
Ohio State defeats Maryland, 11-10, in semifinals of inaugural Big Ten women's lacrosse championship; Maryland, at 17-1, receives top overall seed in NCAA tournament. MORE
May. 10, 2015
Op-Ed article by Prof Mark Bauerlein points to decline in number of student-professor relationships outside of classes in college as being indicative of way students now view college as means to financially secure end, rather than moral and worldly understanding; suggests change in students' attitudes naturally diminishes role professors play, but only if professors do not strive to be more to their students. MORE
May. 9, 2015
Researchers at Northeastern University are developing new technologies to strengthen and streamline airport security, but advancements face hurdles regarding privacy and shrinking federal spending. MORE
May. 9, 2015
Students from Columbia University Marching Band, participating in traditional Orgo Night, poke fun at tumultuous year fraught with tensions over campus sexual assault; while some on campus welcome levity as stress-relieving moment, others are perturbed by efforts to make light of serious issue. MORE
May. 9, 2015
Former Syracuse University lacrosse players Fred Cambria and Brett Jefferson tell story of school's nearly unbeatable 1990 team, NCAA's controversial decision to revoke its national title and mystery of trophy, which has been missing since 1995, in documentary film The Lost Trophy. MORE
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John Paulson Gives $400 Million to Harvard for Engineering School
The gift from Mr. Paulson, a billionaire hedge fund manager, is the largest in the university's history.
June 4, 2015, Thursday
MORE ON COLLEGES AND UNIVERSITIES AND: Harvard University , Paulson, John A , Engineering and Engineers , Philanthropy , Colleges and Universities
Bill Gates, College Dropout: Don't Be Like Me
Mr. Gates and his foundation are trying to help raise graduation rates, part of a broader effort that includes the Obama administration.
June 4, 2015, Thursday
MORE ON COLLEGES AND UNIVERSITIES AND: Colleges and Universities , Gates, Bill , Graduation Rates , United States Economy , Education (K-12) , Dropouts , Autor, David
Texas Lawmakers Pass a Bill Allowing Guns at Colleges
The campus-carry bill, expected to be signed by Gov. Greg Abbott, affects licensed gun users at public and private universities.
June 3, 2015, Wednesday
MORE ON COLLEGES AND UNIVERSITIES AND: Colleges and Universities , Texas , Gun Control , Abbott, Gregory W (1957- ) , School Shootings and Armed Attacks , University of Texas , University of Texas at Austin
A Conversation With Amale Andraos
Ms. Andraos is dean of Columbia University's Graduate School of Architecture, Planning and Preservation, and a founding principal with her husband, Dan Wood, of the architecture firm WORKac.
June 3, 2015, Wednesday
MORE ON COLLEGES AND UNIVERSITIES AND: Andraos, Amale , Colleges and Universities , Architecture , WORK Architecture Co , Real Estate and Housing (Residential) , New York City , Columbia University
For the Poor, the Graduation Gap Is Even Wider Than the Enrollment Gap
Overcoming odds in high school is just a start; poor students fall further behind affluent ones in trying to complete college.
June 2, 2015, Tuesday
MORE ON COLLEGES AND UNIVERSITIES AND: Income Inequality , Colleges and Universities , National Center for Education Statistics , Teenagers and Adolescence
The Campus Crusaders
Well-intentioned moral fervor on campuses today often slides into a dangerous type of zealotry.
June 2, 2015, Tuesday
MORE ON COLLEGES AND UNIVERSITIES AND: Colleges and Universities , Discrimination , United States , Freedom of Speech and Expression , Kaminer, Wendy , Social Conditions and Trends
Academics Seek a Big Splash
The benefits of generating media attention may be skewing research studies and broadening their findings.
June 1, 2015, Monday
MORE ON COLLEGES AND UNIVERSITIES AND: Research , Economics (Theory and Philosophy) , National Bureau of Economic Research , Academic and Scientific Journals , News and News Media , LaCour, Michael J , Polls and Public Opinion , Colleges and Universities , Science (Journal) , Same-Sex Marriage, Civil Unions and Domestic Partnerships , Grants (Corporate and Foundation) , Psychology and Psychologists
Dennis Hastert's Name Removed by Alma Mater
Wheaton College scrubbed J. Dennis Hastert's name from its public policy center after the former House speaker's indictment on charges that he lied to the F.B.I. about financial transactions.
June 1, 2015, Monday
MORE ON COLLEGES AND UNIVERSITIES AND: Hastert, J Dennis , Colleges and Universities , Illinois , United States , Names, Organizational , House of Representatives , Ethics and Official Misconduct , Wheaton College
Human Subjects in Medical Research
Eric W. Kaler of the University of Minnesota and others respond to an Op-Ed article.
June 1, 2015, Monday
MORE ON COLLEGES AND UNIVERSITIES AND: Research , University of Minnesota , Medicine and Health , Colleges and Universities
Firing of Seton Hall Priest Highlights a Catholic Debate on Gay Believers
After being fired as director of the campus ministry, the Rev. Warren Hall revealed in an interview that he was gay, putting him at the center of a debate roiling the Catholic Church.
May 30, 2015, Saturday
MORE ON COLLEGES AND UNIVERSITIES AND: Colleges and Universities , Roman Catholic Church , Hall, Warren (1963- ) , Homosexuality and Bisexuality , Priests , Discrimination , Seton Hall University
Gauging Income and College Prospects: How Our Readers Did
An experiment in asking readers to make a guess and draw a chart offers an interesting look not just at reality, but also at perceptions.
You Draw It: How Family Income Predicts Children's College Chances
Draw your guess for every income level, then compare it with the actual data on college enrollment and the drawings of other readers.
Annabel La Riva | Finding My Voice
In her college essay, Annabel La Riva, a LaGuardia High School senior, writes about transcending class differences and finding her own voice through music. Ms. La Riva plans to attend Kenyon College.
Students and Money, in Their Own Words
Each year, we put out a call for college application essays about money, work and social class. This year, we picked seven — about pizza, parental sacrifice, prep school students, discrimination and deprivation.
It's a Good Time to Graduate
Employers are recruiting.
Word Count
You'll surely trip over the words leader and leadership on business school websites.
Millennials Rule
Generational differences, now that Gen Y is taking over.
Ivy League Trailblazers
What is it like to be the first member of your family to go to college? First-generation college students must learn to deal with the privilege and the challenges.
Kenyan Minister Announces End of Siege
Joseph Nkaissery, Kenya's interior minister, said many students were killed during the siege of a university.
A Bid to Save Sweet Briar College
The liberal arts institution in rural Virginia, one of a dwindling number of women's schools, will close at the end of this term.
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PHOTOS: Road to the Emmys – Guest Actor and Actress
A closer look at who got what for which.
Guest star gigs let Michael J. Fox dip his toe into the acting waters after walking away from his starring role on "Spin City" in 2000 due to symptoms from Parkinson's disease.
New Locarno artistic director Carlo Chatrian hasn't reinvented the wheel, but it's clear he's keen on adding luster to the Swiss event with a promisingly diverse lineup for its 66th edition.
"30 Rock" editor Ken Eluto (nommed for picture editing, comedy) had a favorite moment in the finale: "When Liz comes to see Tracy in the strip club — which is how the show started — you see…
Neil Patrick Harris can do just about anything — other than one of those graceful Cirque du Soleil style press-up handstands, but he's working on that.
The distance between Hollywood and Silicon Valley is being bridged by people like Seacrest and Systrom, who are emblematic of an ongoing cross-pollination between these two worlds.
The best celeb investors take the time to understand new technologies, learn about new platforms and figure out how their brand best fits with the startup's business trajectory. Here are four of the…
Nominees such as Robert Morse, Jane Fonda, Diana Rigg, Elaine Stritch and Bob Newhart do more than just deliver a line — they become part of the narrative.
Hail the Creative Arts Emmy nominees! From "Game of Thrones" to "How I Met Your Mother," we can't get enough of their work.


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Use the Four-Step Innovation Process to generate solutions.
Imagine that you need to solve a complex problem. You ask everyone on your team to come up with solutions, and they provide a number of ideas. The problem is that the solutions don't have the impact you'd hoped for – they're wild ideas or quick, obvious fixes, and they won't add much value to what you do.
To solve problems effectively, it's essential that you and your team think in a creative and innovative way. You also need to ensure that your solutions address defined business needs, otherwise your ideas won't add much value.
Weiss and Legrand's Four-Step Innovation Process helps you come up with innovative and creative solutions to complex problems, which are securely grounded in a thorough understanding of the business context.
In this article, we'll look at the benefits of using this process, and we'll discuss how you can apply it to find innovative solutions to the problems you face.
David Weiss and Claude Legrand developed the Four-Step Innovation Process, and published it in their 2011 book, "Innovative Intelligence: The Art and Practice of Leading Sustainable Innovation in Your Organization."
The four steps are:
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Poll: What should SunRail do next?
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JT 48 Tooth Sprocket - JTR1873.48
- Part #: 8104948S
- Manufacturer Part #: JTR1873.48
This item is no longer available
Overview of JT 48 Tooth Sprocket - JTR1873.48
- Maximum strength sprockets at minimum weight; front sprockets made with C45 steel and SCM415 chromoly steel alloy -- rear sprockets made with C45 high carbon steel
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- Meniscus-shaped self-cleaning grooves featured on both sides of teeth
- Meet or exceed the highest-quality compound mod. standards set by the motorcycle industry
- At this time we are not able to specify on our website the standard tooth sizes of the sprockets or size and length of chain for your motorcycle. We will display every sprocket that fits. If you need the standard tooth size information or chain size and length, call us toll-free 800-969-7504
NOTE: Anytime you use other than the standard front/rear sprocket sizes, clearance must be checked. When converting to a smaller chain size, especially for racing, be sure to use the highest-grade O-ring chain available (heavy-duty non-O-ring acceptable for drag racing)
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Fitment for JT 48 Tooth Sprocket - JTR1873.48
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|2002 Yamaha YZF-R6 600
|2001 Yamaha YZF-R6 600
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Chipotle Mexican Grill chain aims to broaden message of sustainability by creating a lifestyle brand
While Chipotle has spent relatively little on ads, its marketing budget has been increasing. In 2011, it spent 1.4 percent of sales, or $31.9 million, on marketing and advertising. Chipotle said in July it planned to spend about 1.6 percent of sales on marketing for 2012, which would be about $43.7 million, based on analysts' average revenue estimates. Starbucks spent more than six times that, $277.9 million, or 2.1 percent of sales, on marketing in its fiscal 2012.
Festivals cultivated
One place where Chipotle is spending money: its Cultivate festivals, where it brings in bands, craft-beer brewers and celebrity chefs. The one-day events, where Chipotle food and other organic snacks are for sale, give customers the chance to learn about local and sustainable farming. Last year in Chicago, Chipotle featured G. Love & Special Sauce and chef Paul Kahan, while also showing short films about food sustainability.
Chipotle's comedy series, "Farmed and Dangerous," which comes out later this year, stars Ray Wise, the "Twin Peaks" and "RoboCop" actor. The show is about a group of people whose job it is to put a positive spin on the most negative aspects of industrial farming — an issue that Chipotle also took on in its "Back to the Start" short film with Willie Nelson vocals. While the series is formatted for a 30-minute television spot, the company hasn't decided whether it will air on television or online this spring, Crumpacker said.
Best reputation
Chipotle's efforts may already be working.
The chain scored the highest among Mexican limited-service restaurants for reputation and food quality, beating Taco Bell, Baja Fresh Mexican Grill and Qdoba, owned by San Diego-based Jack in the Box, according to a survey from Nation's Restaurant News and consultant WD Partners published in August.
Still, it isn't easy to create a lifestyle brand, and Chipotle may not be broad enough to define people at every level, said Chidley, of Interbrand. "You're not going to put a Chipotle bedspread on your kid's bed," he said.
The Associated Press contributed to this report.


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Shelley P. Kenney, PGA
Main Address:
Dick'S Sporting Goods
Kingsport, TN 37660-5883
Kingsport, TN 37660-5883
Shelley Kenney is a PGA Professional in Kingsport, TN. The PGA of America comprises 27,000 men and women professionals with one singular goal in mind - to make the game of golf more enjoyable for you.
Services Offered:
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Tamil movie 'Irandam Ulagam' is directed by Selvaraghavan. Arya and Anushka are pairing up for the upcoming flick. The movie's trailer was released recently. Action scenes done by Anushka take place in the trailer of 'Irandam Ulagam'.
Even before entering cine field, Anushka underwent training in swordfight. Anushka did swordfight scenes in movie 'Arundhati'. Same way, Anushka deftly handles the sword for action scenes in 'Irandam Ulagam'. The entire movie crew was surprised at her deftness in handling the sword.
Anushka does action scenes not alone with villains, but also with movie hero Arya. These action scenes have been shot in the province of Georgia, America.
The movie crew has decided to release the movie on Deepavali. The movie is releasing in seven languages including Tamil, Georgian, Russian, Uzbek, and Turkey. Currently, Anushka is into movies as 'Bahubali' and 'Rudrama Devi' for which she learnt horse mounting and traditional martial arts.


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Top Celebrity Engagements and Weddings from 2013
Floyd Mayweather Sued for $20 Million By Ex-Girlfriend He Abused
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Brad Pitt & Angelina Jolie: When is it Time to Seek Help?


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Mon-Fri: 7am-1am EST / Sat-Sun: 7am-11pm EST
ApplianceMaytag Oven
Level of DifficultyReally easy
Time to do repair15 - 30 mins
Age of ApplianceMore than 10 years
Screw drivers
Turned breaker off. Took out two screws holding it in place. Disconnected two wires. Put new element in. Works fine
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Part Number: PS1754668
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PORTLAND -- A man was hit by a car at the ReBuilding Center on North Mississippi Avenue Saturday afternoon, police said.
The man was at the reclaimed building-material warehouse at 3625 N. Mississippi Avenue, picking up items he d purchased when an older woman driving a car hit him and then crashed into the building, responding officers said.
The woman driving the car was taken in an ambulance to the hospital. She was walking before being taken to the hospital.
Police have not released a condition of the man who was hit, but said he is at Legacy Emanuel Hospital.
The ReBuilding Center will be closed for the rest of the day Saturday.


text:
13 CFR 120.923 - Policies on subordination.
(a) Financing provided by the seller of Project Property must be subordinate to the 504 loan. SBA may waive the subordination requirement if the property is classified as "other real estate owned" by a national bank or other Federally regulated lender and SBA considers the property to be of sufficient value to support the 504 loan.
(b) A Borrower is eligible for a 504 loan even if part of the Project financing is tax-exempt. SBA's lien position must not be subordinate to loans made from the proceeds of the tax-exempt obligation.
(c) The Borrower must not prepay any Project financing subordinate to the 504 loan without SBA's prior written consent.
[61 FR 3235, Jan. 31, 1996, as amended at 68 FR 57988, Oct. 7, 2003]
Title 13 published on 2014-01-01
The following are only the Rules published in the Federal Register after the published date of Title 13.
For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.
Title 13 published on 2014-01-01
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 13 CFR 120 after this date.


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Greek Arrears Give Drugmakers 'Collateral Damage'
(Corrects story published Aug. 17 to show in 11th paragraph that costs relate to Fresenius SE, the largest shareholder of Fresenius Medical Care AG.)
Aug. 17 (Bloomberg) -- Greece's unpaid hospital bills are leaving drugmakers including CSL Ltd., Australia's largest, and Roche Holding AG to write down the value of bonds from the cash-strapped government's health-care system.
CSL posted a A$25 million ($26 million) charge against earnings today because of declines in the value of securities used to settle outstanding payments due from hospitals in southern Europe, mostly from Greece.
"You would have to describe it as collateral damage," CSL Managing Director Brian McNamee said on a conference call today to discuss the company's full-year earnings. "We have been selling important, arguably life-saving, medicines to the Greek population through government-owned hospitals. They seem to have a habit of not paying very rapidly."
Greece, struggling under debt equal to almost 1 1/2 times the size of its economy, announced a new drug-pricing plan last year to cut costs, prompting companies including Novo Nordisk A/S of Denmark to withdraw some products. The country spent 2.4 percent of gross domestic product in 2007 on pharmaceuticals, the highest of among Organization for Economic Cooperation and Development countries.
Bad debts at state-owned hospitals in Greece will affect the "entire pharmaceutical industry," McNamee said.
Bonds for Receivables
Greece's health ministry last year said it planned to use about 5.4 billion euros in zero-coupon bonds to settle health care-related debts piled up from 2007 to 2009, the health ministry last year.
"The pharmaceutical industry in Greece realizes how critical the circumstances are," Dionysis Filiotis, chairman of the Hellenic Association of Pharmaceutical Companies, said in a May interview posted on its website.
Roche, the world's biggest maker of cancer drugs, has said its receivables arrears from Greece were converted into a bond, which it sold.
"We had a discount of 26 percent, but we have now the cash," Roche Chief Financial Officer Alan Hippe said on a July 21 conference call. "And cash is what counts. We are monitoring our exposure, especially in Southern Europe very, very diligently."
Eighty percent of drug products bought by the Greek government from January 2010 to March 2011 were in arrears, Dow Jones reported in June.
'Infamous Zero Bonds'
Fresenius SE, the largest shareholder of Fresenius Medical Care AG, the world's biggest kidney dialysis provider, and Baxter International Inc. have also reported costs on Greek debt in their profit and loss statements in the past month.
"We have received these infamous zero bonds from the Greek government," Stephan Sturm, chief financial officer of Bad Homburg, Germany-based Fresenius SE, said on an Aug. 2 conference call with analysts and investors. "A good chunk of that has been sold and the respective effect has gone through the P&L."
Baxter, based in Deerfield, Illinois, took a charge in the second quarter of last year to recognize the valuation on bonds it received in lieu of payment, Robert J. Hombach, Baxter's chief financial officer, said on a July 21 conference call.
"Historically, while the governments have paid on a longer timeline in Spain, Portugal, Greece and Italy, they have paid," Hombach said. "Greece I think is a bit more of an acute situation."
To contact the reporters on this story: Natasha Khan in Hong Kong email@example.com; Jason Gale in Singapore at firstname.lastname@example.com.
To contact the editor responsible for this story: Jason Gale at email@example.com.


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We will make sure to get you added one way or another!
Printable View
We will make sure to get you added one way or another!
Really need to hear from the rest of the members in the league about the draft date.
I'm good with whatever. The weekend is good if it is the following week I will have some conflicts. 3rd or 4th is fine.
Gonna quote MOJO on this one, Saturday. One thing is ISU has a home game at 11:30am. If the draft is that day, I would prefer if it was in the afternoon, but either way it wouldn't be the first game I've ever missed.
Starting to lean towards the 3rd a little bit it seems like. Still need to hear from more people.
Just tell me when, and I'll be there.
Bumping it up, still looking to hear from people. We're trying to go with 11/3 as a date. Still not completely sure about a time.
I won't be able to make the 3rd due to a wrestling tourney. 4th is fine though.


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X-2 Help Needed!
View Single Post
Join Date: Mar 2007
Location: Marietta, Ga
Posts: 11,564
String your racket one piece and never tie off a main string assuming you are not using hybrid strings. If you mains end at the throat and you do not want to string bottom up use an ATW pattern.
If your mains end at the top use the short side string to run in the top two crosses. When you have all your mains in use the short side string to run in the second cross. After pulling tension on the second cross use a starting clamp to hold tension on the second cross. Use the long side to run in the third cross and clamp it tp the cond cross. If you don't have a starting clamp use your short side clamp on the outside of the frame to hold the second cross. Then you will have to either adjust the clamp for one string or use a scrap piece of string in the open side.
if you are using an ATW pattern pretty much the same. Run in all but the last mains on both sides. Use the short side for the second main and clamp as before. Now use the long side to run in the third and go all the way down to the next to the last cross and tie off. Don't use that string for the bottom cross. Pull tension on the second cross again and move the clamp to the inside of the racket. At this point you have all but the outside strings strung. String the top cross, short side outside main, bottom cross, and long side outside main and tie off.
EDIT: Or you could string the long side outside main first on the ATW and the top cross last if you want.
Everyone has the right to be stupid... it's just that some people abuse the privilege
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I am working on another line and just can't figure out the place name.
On his naturalization record he states he is from Marlina, Italy and his birth date is listed, together with his children.
How would the proper way to write the place name?
some of the family says he is from Serra.
Here is the ancestry link
http://interactive.ancestry.com/2717/31 ... turnRecord
Joseph or Giuseppe Checchi
born 8 March 1872 Serra
died Oct 1926 Monessen, Westmoreland, Pennsylvania
Wife name
Josephine Parente
b. abt 1872 Italy
d. 1934 Monessen, Pennsylvania
thank you in advance,


text:
Winning Formula One titles and championships should always be the goal for Mercedes, said team chief Toto Wolff.
"Titles are a requirement for Mercedes, that's why we're in Formula One. If it was different for us, we should stop immediately," Wolff said in an interview with the Frankfurter Allgemeine Zeitung.
The expectation for Mercedes is "that we are at the front of every race looking to win", he explained.
"We want to continue exactly where we left off: winning races, being on the podium regularly and then you could end up with a world championship," Wolff added.
Keywords: Formula One, Mercedes, Toto Wolff
More In: Other Sports | Sport


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Comment on: For%20Jets%20and%20Rex%20Ryan%2C%20talk%20is%20cheap%20-%20but%20stakes%20are%20high
Posted 09/15/2010 12:15:06 EDT
Mazz, what a dope.... "On the whole, New Yorkâs 2009 season was far more of a success than New Englandâs was, and Ryanâs Jets put their money where their sizable coachâs sizable mouth was. Giv more »
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From the Publisher'The editors can be congratulated for bringing together this volume! It is invaluable for the history and methods of scholarship on the cultural interaction between early Jews and Christians and their Greco-Roman neighbors and for the impact this has on the interpretation of the New Testament and other early Christian literature.'
Fika Van Rensburg, Review of Biblical Literature, 2006


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BIF today
Started Oct 15, 2012 | Discussions thread
Nice shot caught in flight. A Heron by the looks. Worth trying different colour balances in this if you have something like lightroom, or try cutting down on the blue channel. Could be worth a shot.
All the best and nice going to get it.
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When you should really spent it on your little sis tuition?
from Childish Gambino – Hero Lyrics on Genius
CG's little sister goes to Lehman, class of 2011. He feels guilty for using the money he's making from writing, acting, rapping, doing comedy, etc on himself instead of helping support his struggling family. Considering the high cost of college, he's right to feel a sense of guilt.
To help improve the quality of the lyrics, visit Childish Gambino – Hero Lyrics and leave a suggestion at the bottom of the page


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We find our people as innovative as we do our company.
Fun, smart & vibrant people make up our
Xu (pronounced "zoo") team! Our collaborative, dynamic & high energy environment makes this the kind of place where people want to work. Our Xu team is looking for additional members:
Director Marketing Programs
DataXu is looking for a Director of Marketing Programs that can develop innovative demand generation strategies and programs that infuse our thinking and solutions with the needs of today's brand marketers. This person will be "our brand voice " inside DataXu , focused on CPG, Auto, Retail and Financial Service markets, working with sales and product marketing to develop messaging that addresses customer pain points and highlights benefits and value propositions.
Key areas of responsibility are managing all horizontal and vertical full funnel demand generation programs focused on yearly revenue targets; includes prospecting, nurture, customer cross sell/ upsell and retention. Manage two marketers in the development and execution of all online and offline marketing programs according to budget and conversion goals that support marketing plan goals and each product owner's and vertical lead's revenue goals.
This is a fast-paced, roll-up-your-sleeves-and-get-it-done role in a company with a great future.
This full time position will be based in our Boston HQ office.
Demand Generation
Develop and manage highly effective marketing programs to drive pipeline growth from inception to completion, including market scoping, go-to market-plans, content development, lead generation programs including email, direct mail, webinars, events, online advertising including search and digital channels and success reporting.
Support multi business line GTMs with the development of marketing plans by setting objectives, strategies, tactics and budget to meet DataXu's revenue goals
o Create themed and seasonal ad packages for our media channel offerings
o Lead the development and execution of demand generation programs to create pipeline opportunities for:
new business in key verticals
new business for platform and standalone products and media channels including display, mobile, video and social, and products including the core platform and standalone offerings.
expansion of existing accounts through land-and-expand strategy
Develop market and competitive analyses
Translate product messaging into compelling messages that serve as the foundation for marketing campaigns
Manage sponsorships at industry events and conferences.
Content and Thought Leadership
Work with VP on company branding strategies, initiatives and perception audits.
Work with product marketing to develop messaging that addresses customer pain points and highlights benefits and value propositions
o Ensure that value propositions are effectively communicated, reach the right target audience and drive response/conversion.
Work with Content Marketing writer to create content assets, including email offers, curated best practices lists, infographics
Manage creation of thought leadership content using internal resources, company subject matter experts and outside consultants.
Bachelor's Degree (MBA or MS preferred)
4 – 6 years relevant work experience
Has an advanced understanding of enterprise marketing technologies and or digital advertising and industry trends/developments, and uses this knowledge to present business building strategies
Experience marketing display, mobile, video or social marketing solutions
Experience with Salesforce required; Eloqua or other marketing automation a big plus.
Proficient with MS Office products (Excel, Word, Powerpoint)
Comfort working in a fast-paced environment, and ability to juggle multiple priorities.
Excellent written and verbal communication skills.
Attention to detail, highly organized, and flexible.
Passionate, energetic, and highly motivated to help a company win in a competitive, dynamic, and fast-paced environment
About the Company:
Headquartered in Boston, MA, with offices throughout North America and Europe, DataXu (www.dataxu.com)( Voted Advertising Age's 2011 #5 Best Place to Work & Named "Top Place to Work in 2011" by Boston Globe) is the only multi-channel digital marketing management (DMM) platform offering real time optimization for display, video, and mobile advertisers. With exceptional growth, DataXu is a private, venture backed company with the resources to make a big impact and the agility to lead revolutionary change in both technology and media.
DataXu is leading a revolution in advertising with the first and only machine learning-based Digital Marketing Management (DMM) platform: DX3, which makes impression-level decisions in real time, optimizing the creative, consumer and contextual ad choices to help brands acquire more customers for less money. We're already recognized as a leader in the Forrester Research December 2011 report: "The Forrester Wave™: Demand-Side Platforms, Q4 2011," in which DataXu is recognized as a Leader with DX3 ranked as the #1 current offering. http://www.dataxu.com/news/press-releases/forrester-wave-report/
Beyond its technology, DataXu has developed a trusted reputation for expertly advising and servicing advertisers and media agencies trying to cross the chasm into a data-driven way of working. DataXu is now expanding those relationships globally.
Benefit Highlights:
Medical & Dental Insurance – 100% company paid deductible
FSA (Medical, Dependent & Transportation care)
Onsite dry cleaning service
Company paid weekly catered lunches
Innovation Days
Generous Employee Referral Program
Monthly Employee Recognition Program
Free snacks and drinks
Friday socials


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Stefan Pollard | October 8, 2008 | Comments
How to avoid the spam police when moving to a new e-mail service provider or IP address.
It's inevitable: at some point, you'll switch to a new e-mail service provider (ESP) or add a new IP address (define). These changes often have a major impact on your deliverability. Once upon a time, switching was easy and painless, but in today's delivery environment it can be quite challenging to get off to a good start.
Today, you must bring your new IP address up to speed slowly, rather than sending full throttle right away. If you switch providers, your new ESP likely will warn you about this, but it applies even if you are adding a new IP to your mail stream, such as for sending transactional messages, new Web sites, or e-mail programs.
Spammers usually leap to a new IP address when they get blocked from an old one, then blast out e-mail right away. ISPs get suspicious when they see e-mail volumes spike from unknown IP addresses, so they block first based on sudden volume spikes and ask questions later. This procedure is called throttling.
If you add an IP address to your mail stream, say, for increasing segmentation or volume, your good reputation on your existing IP address won't automatically transfer to your new one. On the other hand, if you start over after polluting a previous IP address, your bad rep can follow you. That's why you need to take care with your new one.
Today's approach is to begin slowly, sending a limited number of messages to small subsets of the best addresses on your mailing list. As you begin to build your reputation, you can start building your volume, but always while keeping an eye on your deliverability reports and spam-complaint rates.
You should be able to warm up your good reputation in about seven days. Depending on your total message volume, it could take a little longer to reach full capacity.
Organizing Your IP Warm-Up Plan
Your Post-Warm-Up Game Plan
Don't let your new IP address go cold again. Once you complete the warm-up campaign, begin transitioning older, less-active recipients and begin mailing from your regular calendar. Continue to move these addresses over slowly and to build your sending volume over time.
How long can this transition take? That depends on your list size and the delivery metrics you generate. Watch bounce logs, looking particularly at the big three domains -- AOL, Hotmail, and Yahoo -- and watch for temporary blocking errors due to throttling.
You should be able to maintain consistent high inbox delivery for all messages as you increase volume. If delivery numbers start to slide, slow down the volume again or hold steady for a campaign or two until the numbers begin to improve, then increase volume again.
The warm-up process requires hard work, careful segmentation, good list quality, and, above all, patience. But the reward is clear: high inbox delivery and a great sender reputation, which will ensure future inbox delivery for a long time.
Until next time, keep on deliverin'!
Join us for a Search Engine Marketing Training in Boston, November 6 at the Hilton Boston Back Bay. Not only will you walk away with the knowledge and skills to be a successful search engine marketer, you'll also jumpstart your career and enhance your professional know-how.
On the heels of a fantastic event in New York City, ClickZ Live is taking the fun and learning to Toronto, June 23-25. With over 15 years' experience delivering industry-leading events, ClickZ Live offers an action-packed, educationally-focused agenda covering all aspects of digital marketing. Register today!
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Educating marketers for over 15 years, ClickZ Live brings together industry thought leaders from the largest brands and agencies to deliver the most advanced, educational digital marketing agenda. Register today and save $500!
Stefan Pollard, who started his career in online marketing in 1999, was considered a selfless mentor and champion of best practices in e-mail marketing. He held the position of senior strategic consultant at Responsys where he was responsible for developing e-mail marketing and lifecycle messaging strategies to increase clients' ROI. Before that, Stefan led the e-mail consulting program for Lyris clients, frequently speaking at industry events on best practices. Prior to that, he managed the audit process and consulted with clients to improve their e-mail delivery challenges for Habeas. As an e-mail marketer, he spent several years building and executing acquisition and retention campaigns at E-Loan and Cybergold.com. He died May 14, 2010.
In Memoriam: Stefan Pollard
E-mail marketing community mourns the loss of a marketing pro dedicated to helping his peers and clients and working to improve an industry. Here are their tributes celebrating his life.
E-mail Marketing Expert Stefan Pollard Dies
An expert in deliverability is remembered as a champion of best practices and someone who selflessly gave of his time to others.
June 23-25, 2015
July 9, 2015
August 4-6, 2015
August 10-12, 2015
September 8-10, 2015
Gartner Magic Quadrant for Digital Commerce
This Magic Quadrant examines leading digital commerce platforms that enable organizations to build digital commerce sites. These commerce platforms facilitate purchasing transactions over the Web, and support the creation and continuing development of an online relationship with a consumer.
Paid Search in the Mobile Era
Google reports that paid search ads are currently driving 40+ million calls per month. Cost per click is increasing, paid search budgets are growing, and mobile continues to dominate. It's time to revamp old search strategies, reimagine stale best practices, and add new layers data to your analytics.
June 10, 2015
12:00pm ET/9:00am PT


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PhilPlans now accepting payments online
popular .
MANILA, Philippines – Payment transactions with PhilPlans is now made easier. With just a few clicks, PhilPlans planholders can now pay their subsequent premiums online by visiting PhilPlans website at www.philplans.com.ph or www.philplanspay.com.
PhilPlans e-payment is an online payment facility that accepts payments for their plan transactions. From the convenience of their homes or offices, PhilPlans planholders can now use their credit cards (Mastercard or Visa) to continue funding their education, pension, and memorial plans. To enable e-payment and ensure correct payments, planholders must refer to their billing statement and input their plan policy number and amount due for their policy.
Giuseppe E. Morta, assistant vice president for marketing said, "We want to promote convenience and hassle-free transactions for our planholders. The company's IT and special projects team has already developed a technology for our planholders to update their billing address and contact details online in September. Starting this November we can now accept their subsequent payments online thru credit card, saving them a lot of precious time and money."
PhilPlans e-payment is an online payment facility developed by PhilPlans. PhilPlans, with license number PN-2012-4-R issued by the Insurance Commission for the year 2012, has a Php 700 Million Paid-Up Capital (five times more than the minimum requirement) and Php 40 Billion in Trust Funds (unaudited as of August 2012), the largest in the pre-need industry. In 2011, PhilPlans dutifully released over P2.3 billion in plan benefits to more than 48,000 planholders. PhilPlans remains committed to securing the future of its more than 500,000 planholders for many years to come. Visit the PhilPlans website atwww.philplans.com.ph.
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