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In modern taxation systems, taxes are levied in money, but in-kind and corvée taxation are characteristic of traditional or pre-capitalist states and their functional equivalents. The method of taxation and the government expenditure of taxes raised is often highly debated in politics and economics. Tax collection is performed by a government agency such as Canada Revenue Agency, the Internal Revenue Service (IRS) in the United States, or Her Majesty's Revenue and Customs (HMRC) in the UK. When taxes are not fully paid, civil penalties (such as fines or forfeiture) or criminal penalties (such as incarceration) may be imposed on the non-paying entity or individual.
Governments use different kinds of taxes and vary the tax rates. This is done to distribute the tax burden among individuals or classes of the population involved in taxable activities, such as business, or to redistribute resources between individuals or classes in the population. Historically, the nobility were supported by taxes on the poor; modern social security systems are intended to support the poor, the disabled, or the retired by taxes on those who are still working. In addition, taxes are applied to fund foreign and military aid, to influence the macroeconomic performance of the economy (the government's strategy for doing this is called its fiscal policy - see also tax exemption), or to modify patterns of consumption or employment within an economy, by making some classes of transaction more or less attractive.
A nation's tax system is often a reflection of its communal values or the values of those in power. To create a system of taxation, a nation must make choices regarding the distribution of the tax burden — who will pay taxes and how much they will pay — and how the taxes collected will be spent. In democratic nations where the public elects those in charge of establishing the tax system, these choices reflect the type of community which the public wishes to create. In countries where the public does not have a significant amount of influence over the system of taxation, that system may be more of a reflection on the values of those in power.
The resource collected from the public through taxation is always greater than the amount which can be used by the government. The difference is called compliance cost, and includes for example the labour cost and other expenses incurred in complying with tax laws and rules. The collection of a tax in order to spend it on a specified purpose, for example collecting a tax on alcohol to pay directly for alcoholism rehabilitation centres, is called hypothecation. This practice is often disliked by finance ministers, since it reduces their freedom of action. Some economic theorists consider the concept to be intellectually dishonest since (in reality) money is fungible. Furthermore, it often happens that taxes or excises initially levied to fund some specific government programs are then later diverted to the government general fund. In some cases, such taxes are collected in fundamentally inefficient ways, for example highway tolls.
Some economists, especially neo-classical economists, argue that all taxation creates market distortion and results in economic inefficiency. They have therefore sought to identify the kind of tax system that would minimize this distortion. Also, one of every government's most fundamental duties is to administer possession and use of land in the geographic area over which it is sovereign, and it is considered economically efficient for government to recover for public purposes the additional value it creates by providing this unique service.
Since governments also resolve commercial disputes, especially in countries with common law, similar arguments are sometimes used to justify a sales tax or value added tax. Others (e.g. libertarians) argue that most or all forms of taxes are immoral due to their involuntary (and therefore eventually coercive/violent) nature. The most extreme anti-tax view is anarcho-capitalism, in which the provision of all social services should be a matter of voluntary private contracts.
The main purpose is revenue: taxes raise money to spend on roads, schools and hospitals, and on more indirect government functions like market regulation or justice systems. This is the most widely known function.
A second is redistribution. Normally, this means transferring wealth from the richer sections of society to poorer sections. This function is widely accepted in most democracies, although the extent to which this should happen is always controversial.
A third purpose of taxation is repricing. Taxes are levied to address externalities: tobacco is taxed, for example, to discourage smoking, and many people advocate policies such as implementing a carbon tax.
A fourth, consequential effect of taxation in its historical setting has been representation. The American revolutionary slogan "no taxation without representation" implied this: rulers tax citizens, and citizens demand accountability from their rulers as the other part of this bargain. Several studies have shown that direct taxation (such as income taxes) generates the greatest degree of accountability and better governance, while indirect taxation tends to have smaller effects.
Law establishes from whom a tax is collected. In many countries, taxes are imposed on business (such as corporate taxes or portions of payroll taxes). However, who ultimately pays the tax (the tax "burden") is determined by the marketplace as taxes become embedded into production costs. Depending on how quantities supplied and demanded vary with price (the "elasticities" of supply and demand), a tax can be absorbed by the seller (in the form of lower pre-tax prices), or by the buyer (in the form of higher post-tax prices). If the elasticity of supply is low, more of the tax will be paid by the supplier. If the elasticity of demand is low, more will be paid by the customer. And contrariwise for the cases where those elasticities are high. If the seller is a competitive firm, the tax burden flows back to the factors of production depending on the elasticities thereof; this includes workers (in the form of lower wages), capital investors (in the form of loss to shareholders), landowners (in the form of lower rents) and entrepreneurs (in the form of lower wages of superintendence).
To illustrate this relationship, suppose the market price of a product is US$1.00, and that a $0.50 tax is imposed on the product that, by law, is to be collected from the seller. If the product is a luxury (in the economic sense of the term), a greater portion of the tax will be absorbed by the seller. For example, the seller might drop the price of the product to $0.70 so that, after adding in the tax, the buyer pays a total of $1.20, or $0.20 more than he did before the $0.50 tax was imposed. In this example, the buyer has paid $0.20 of the $0.50 tax (in the form of a post-tax price) and the seller has paid the remaining $0.30 (in the form of a lower pre-tax price).
The first known system of taxation was in Ancient Egypt around 3000 BC - 2800 BC in the first dynasty of the Old Kingdom. Records from the time document that the pharaoh would conduct a biennial tour of the kingdom, collecting tax revenues from the people. Early taxation is also described in the Bible. In Genesis (chapter 47, verse 24 - the New International Version), it states "But when the crop comes in, give a fifth of it to Pharaoh. The other four-fifths you may keep as seed for the fields and as food for yourselves and your households and your children." Joseph was telling the people of Egypt how to divide their crop, providing a portion to the Pharaoh. A share (20%) of the crop was the tax.
In India, Islamic rulers imposed jizya starting in the 11th century. It was abolished by Akbar. Quite a few records of government tax collection in Europe since at least the 17th century are still available today. But taxation levels are hard to compare to the size and flow of the economy since production numbers are not as readily available. Government expenditures and revenue in France during the 17th century went from about 24.30 million livres in 1600-10 to about 126.86 million livres in 1650-59 to about 117.99 million livres in 1700-10 when government debt had reached 1.6 billion livres. In 1780-89 it reached 421.50 million livres. Taxation as a percentage of production of final goods may have reached 15% - 20% during the 17th century in places like France, the Netherlands, and Scandinavia. During the war-filled years of the eighteenth and early nineteenth century, tax rates in Europe increased dramatically as war became more expensive and governments became more centralized and adept at gathering taxes. This increase was greatest in England, Peter Mathias and Patrick O'Brien found that the tax burden increased by 85% over this period. Another study confirmed this number, finding that per capita tax revenues had grown almost sixfold over the eighteenth century, but that steady economic growth had made the real burden on each individual only double over this period before the industrial revolution. Average tax rates were higher in Britain than France the years before the French Revolution, twice in per capita income comparison, but they were mostly placed on international trade. In France, taxes were lower but the burden was mainly on landowners, individuals, and internal trade and thus created far more resentment.
Taxation as a percentage of GDP in 2003 was 56.1% in Denmark, 54.5% in France, 49.0% in the Euro area, 42.6% in the United Kingdom, 35.7% in the United States, 35.2% in The Republic of Ireland, and among all OECD members an average of 40.7%.
Other obsolete forms of taxation include:
Some principalities taxed windows, doors, or cabinets to reduce consumption of imported glass and hardware. Armoires, hutches, and wardrobes were employed to evade taxes on doors and cabinets. In extraordinary circumstances, taxes are also used to enforce public policy like congestion charge (to cut road traffic and encourage public transport) in London. In Tsarist Russia, taxes were clamped on beards. Today, one of the most complicated taxation-systems worldwide is in Germany. Three quarters of the world's taxation-literature refers to the German system. There are 118 laws, 185 forms, and 96,000 regulations, spending €3.7 billion to collect the income tax. Today, governments of advanced economies of EU, North America, and others rely more on direct taxes, while those of developing economies of India, Africa, and others rely more on indirect taxes.
For goods supplied in a perfectly competitive market, tax reduces economic efficiency, by introducing a deadweight loss. In a perfect market, the price of a particular economic good adjusts to make sure that all trades which benefit both the buyer and the seller of a good occur. After introducing a tax, the price received by the seller is less than the cost to the buyer. This means that fewer trades occur and that the individuals or businesses involved gain less from participating in the market. This destroys value, and is known as the 'deadweight cost of taxation'.
The deadweight cost is dependent on the elasticity of supply and demand for a good.
Most taxes — including income tax and sales tax — can have significant deadweight costs. The only way to avoid deadweight costs in an economy which is generally competitive is to find taxes which do not change economic incentives, such as the land value tax, where the tax is on a good in completely inelastic supply, or a lump sum tax. To do so is very difficult: the closest approximations are a poll tax paid by all adults regardless of their choices, or a windfall tax which is entirely unanticipated and so cannot affect decisions.
In some cases where the economy is not perfectly competitive, the existence of a tax can increase economic efficiency. If there is a negative externality associated with a good, meaning that it has negative effects not felt by the consumer, then the free market will trade too much of that good. By putting a tax on the good, the government can increase overall welfare as well as raising revenue in taxation. This is known as a 'double dividend'.
There are a wide range of goods where there is, or is claimed to be, a negative externality. Polluting fuels (like petrol), goods which incur public healthcare costs (such as alcohol or tobacco), and charges for existing 'free' public goods (like congestion charging) all offer the possibility of a double dividend. This type of tax is a Pigovian tax, sometimes colloquially known as a 'sin tax'. It is worthwhile noting that taxation is not necessarily the only, or the best, method of dealing with negative externalities.
Another concern is that the complicated tax codes of developed economies offer perverse economic incentives. The more details of tax policy there are, the more opportunities for legal tax avoidance and illegal tax evasion; these not only result in lost revenue, but involve additional deadweight costs: for instance, payments made for tax advice are essentially deadweight costs because they add no wealth to the economy. Perverse incentives also occur because of non-taxable 'hidden' transactions; for instance, a sale from one company to another might be liable for sales tax, but if the same goods were shipped from one branch of a corporation to another, no tax would be payable.
To address these issues, economists often suggest simple and transparent tax structures which avoid providing loopholes. Sales tax, for instance, can be replaced with a value added tax which disregards intermediate transactions.
Economic theory suggests that the economic effect of tax does not necessarily fall at the point where it is legally levied. For instance, a tax on employment paid by employers will impact on the employee, at least in the long run. The greatest share of the tax burden tends to fall on the most inelastic factor involved - the part of the transaction which is affected least by a change in price. So, for instance, a tax on wages in a town will (at least in the long run) affect property-owners in that area.
Although governments must spend money on tax collection activities, some of the costs, particularly for keeping records and filling out forms, are borne by businesses and by private individuals. These are collectively called costs of compliance. More complex tax systems tend to have higher costs of compliance. This fact can be used as the basis for practical or moral arguments in favor of tax simplification (see, for example, FairTax), or tax elimination (in addition to moral arguments described above).
The Organisation for Economic Co-operation and Development (OECD) publishes perhaps the most comprehensive analysis of worldwide tax systems. In order to do this it has created a comprehensive categorisation of all taxes in all regimes which it covers:
Excises (or exemptions from them) are also used to modify consumption patterns (social engineering). For example, a high excise is used to discourage alcohol consumption, relative to other goods. This may be combined with hypothecation if the proceeds are then used to pay for the costs of treating illness caused by alcohol abuse. Similar taxes may exist on tobacco, pornography, etc., and they may be collectively referred to as "sin taxes". A carbon tax is a tax on the consumption of carbon-based non-renewable fuels, such as petrol, diesel-fuel, jet fuels, and natural gas. The object is to reduce the release of carbon into the atmosphere. In the United Kingdom, vehicle excise duty is an annual tax on vehicle ownership.
An income tax is a tax levied on the financial income of persons, corporations, or other legal entities. Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or regressive. When the tax is levied on the income of companies, it is often called a corporate tax, corporate income tax, or corporation tax. Individual income taxes often tax the total income of the individual (with some deductions permitted), while corporate income taxes often tax net income (the difference between gross receipts, expenses, and additional write-offs).
The "tax net" refers to the types of payment that are taxed, which included personal earnings (wages), capital gains, and business income. The rates for different types of income may vary and some may not be taxed at all. Capital gains may be taxed when realized (e.g. when shares are sold) or when incurred (e.g. when shares appreciate in value). Business income may only be taxed if it is significant or based on the manner in which it is paid. Some types of income, such as interest on bank savings, may be considered as personal earnings (similar to wages) or as a realized property gain (similar to selling shares). In some tax systems, personal earnings may be strictly defined where labor, skill, or investment is required (e.g. wages); in others, they may be defined broadly to include windfalls (e.g. gambling wins).
Personal income tax is often collected on a pay-as-you-earn basis, with small corrections made soon after the end of the tax year. These corrections take one of two forms: payments to the government, for taxpayers who have not paid enough during the tax year; and tax refunds from the government for those who have overpaid. Income tax systems will often have deductions available that lessen the total tax liability by reducing total taxable income. They may allow losses from one type of income to be counted against another. For example, a loss on the stock market may be deducted against taxes paid on wages. Other tax systems may isolate the loss, such that business losses can only be deducted against business tax by carrying forward the loss to later tax years.
Inheritance tax, estate tax, and death tax or duty are the names given to various taxes which arise on the death of an individual. In United States tax law, there is a distinction between an estate tax and an inheritance tax: the former taxes the personal representatives of the deceased, while the latter taxes the beneficiaries of the estate. However, this distinction does not apply in other jurisdictions; for example, if using this terminology UK inheritance tax would be an estate tax.
Property taxes are usually charged on a recurrent basis (e.g., yearly). A common type of property tax is an annual charge on the ownership of real estate, where the tax base is the estimated value of the property. For a period of over 150 years from 1695 a window tax was levied in England, with the result that one can still see listed buildings with windows bricked up in order to save their owners money. A similar tax on hearths existed in France and elsewhere, with similar results. The two most common type of event driven property taxes are stamp duty, charged upon change of ownership, and inheritance tax, which is imposed in many countries on the estates of the deceased.
In contrast with a tax on real estate (land and buildings), a land value tax is levied only on the unimproved value of the land ("land" in this instance may mean either the economic term, i.e., all natural resources, or the natural resources associated with specific areas of the earth's surface: "lots" or "land parcels"). Proponents of land value tax argue that it is economically justified, as it will not deter production, distort market mechanisms or otherwise create deadweight losses the way other taxes do.
When real estate is held by a higher government unit or some other entity not subject to taxation by the local government, the taxing authority may receive a payment in lieu of taxes to compensate it for some or all of the foregone tax revenue.
In many jurisdictions (including many American states), there is a general tax levied periodically on residents who own personal property (personalty) within the jurisdiction. Vehicle and boat registration fees are subsets of this kind of tax. The tax is often designed with blanket coverage and large exceptions for things like food and clothing. Household goods are often exempt when kept or used within the household. Any otherwise non-exempt object can lose its exemption if regularly kept outside the household. Thus, tax collectors often monitor newspaper articles for stories about wealthy people who have lent art to museums for public display, because the artworks have then become subject to personal property tax. If an artwork had to be sent to another state for some touch-ups, it may have become subject to personal property tax in that state as well.
These taxes are sometimes regressive in their immediate effect. For example, in the United States, each worker, whatever his or her income, pays at the same rate up to a specified cap, but income over the cap is not taxed. A further regressive feature is that such taxes often exclude investment earnings and other forms of income that are more likely to be received by the wealthy. The regressive effect is somewhat offset, however, by the eventual benefit payments, which typically replace a higher percentage of a lower-paid worker's pre-retirement income.
A small number of US states rely entirely on sales taxes for state revenue, as those states do not levy a state income tax. Such states tend to have a moderate to large amount of tourism or inter-state travel that occurs within their borders, allowing the state to benefit from taxes from people the state would otherwise not tax. In this way, the state is able to reduce the tax burden on its citizens. The US states that do not levy a state income tax are Alaska, Tennessee, Florida, Nevada, South Dakota, Texas, Washington state, and Wyoming. Additionally, New Hampshire and Tennessee levy state income taxes only on dividends and interest income. Of the above states, only Alaska and New Hampshire do not levy a state sales tax. Additional information can be obtained at the Federation of Tax Administrators website.
In the United States, there is a growing movement for the replacement of all federal payroll and income taxes (both corporate and personal) with a national retail sales tax and monthly tax rebate to households of citizens and legal resident aliens. The tax proposal is named FairTax. In Canada, the federal sales tax is called the Goods and Services tax (GST) and now stands at 5%. The provinces of British Columbia, Saskatchewan, Manitoba, Ontario and Prince Edward Island also have a provincial sales tax [PST]. The provinces of Nova Scotia, New Brunswick, and Newfoundland & Labrador have harmonized their provincial sales taxes with the GST - Harmonized Sales Tax [HST], and thus is a full VAT. The province of Quebec collects the Quebec Sales Tax [QST] which is based on the GST with certain differences. Most businesses can claim back the GST, HST and QST they pay, and so effectively it is the final consumer who pays the tax.
Shunpiking is the practice of finding another route to avoid payment of tolls. In some situations where tolls were increased or felt to be unreasonably high, informal shunpiking by individuals escalated into a form of boycott by regular users, with the goal of applying the financial stress of lost toll revenue to the authority determining the levy.
VAT is usually administrated by requiring the company to complete a VAT return, giving details of VAT it has been charged (referred to as input tax) and VAT it has charged to others (referred to as output tax). The difference between output tax and input tax is payable to the Local Tax Authority. If input tax is greater than output tax the company can claim back money from the Local Tax Authority. VAT was historically used to counter evasion in a sales tax or excise. By collecting the tax at each production level, the theory is that the entire economy helps in the enforcement. However, forged invoices and similar evasion methods have demonstrated that there are always those who will attempt to evade taxation.
Economic theorists have argued that the collection process of VAT minimises the market distortion resulting from the tax, compared to a sales tax. However, VAT is held by some to discourage production.
According to most political philosophies, taxes are justified as they fund activities that are necessary and beneficial to society. Additionally, progressive taxation can be used to reduce inequality in a society. According to this view, taxation in modern nation-states benefit the majority of the population and social development. A common presentation of this view, paraphrasing various statements by Oliver Wendell Holmes is "Taxes are the price of civilization".
It can also be argued that in a democracy, because the government is the party performing the act of imposing taxes, society as a whole decides how the tax system should be organised. The American Revolution's "No taxation without representation" slogan implied this view. For traditional conservatives, the payment of taxation is justified as part of the general obligations of citizens to obey the law and support established institutions. The conservative position is encapsulated in perhaps the most famous adage of public finance, "An old tax is a good tax". Conservatives advocate the "fundamental conservative premise that no one should be excused from paying for government,lest they come to believe that government is costless to them with the cer- tain consequence that they will demand more government "services." Social democrats generally favor relatively higher levels of taxation to fund public provision of a wide range of services such as universal health care and education, as well as the provision of a range of welfare benefits. As argued by Tony Crosland and others, the capacity to tax income from capital is a central element of the social democratic case for a mixed economy as against Marxist arguments for comprehensive public ownership of capital. Many libertarians recommend a minimal level of taxation in order to maximize the protection of liberty.
Compulsory taxation of individuals, such as income tax, is often justified on grounds including territorial sovereignty, and the social contract. Defenders of business taxation argue that it is an efficient method of taxing income that ultimately flows to individuals, or that separate taxation of business is justified on the grounds that commercial activity necessarily involves use of publicly established and maintained economic infrastructure, and that businesses are in effect charged for this use. Georgist economists argue that all of the economic rent collected from natural resources (land, mineral extraction, fishing quotas, etc.) is unearned income, and belong to the community rather than any individual. They advocate a high tax on land and other natural resources to return this unearned income to the state.
Most governments need revenue which exceeds that which can be provided by non-distortionary taxes or through taxes which give a double dividend. Optimal taxation theory is the branch of economics that considers how taxes can be structured to give the least deadweight costs, or to give the best outcomes in terms of social welfare.
Ramsey optimal taxation deals with minimising deadweight costs. Because deadweight costs are related to the elasticity of supply and demand for a good, it follows that putting the highest tax rates on the goods for which there is most inelastic supply and demand will result in the least overall deadweight costs.
Some economists have sought to integrate optimal tax theory with the social welfare function, which is the economic expression of the idea that equality is valuable to a greater or lesser extent. If individuals experience diminishing returns from income, then the optimum distribution of income for society involves a progressive income tax. Mirrlees optimal income tax is a detailed theoretical model of the optimum progressive income tax along these lines.
Over the last years the validity of the theory of optimal taxation was discussed by many political economists. Canegrati (2007) demonstrated that if we move from the assumption that governments do not maximise the welfare of society but the probability of winning elections. In equilibrium, tax rates are lower for the most powerful groups of society, instead of being the lowest for the poorest as in the optimal theory of direct taxation developed by Atkinson and Stiglitz. See Canegrati's formulae
Because payment of tax is usually compulsory and enforced by the police and justice system, some political philosophies view taxation as theft, accusing the government of levying taxes via force and coercive means. Individualist anarchists, objectivists, anarcho-capitalists, and some libertarians see taxation as government aggression (see zero aggression principle). The view that democracy legitimizes taxation is rejected by those who argue that all forms of government, including democracy, are fundamentally oppressive. According to Ludwig von Mises, "society as a whole" should not make such decisions, due to methodological individualism. Libertarian opponents of taxation claim that governmental protection, such as police and defense forces could be replaced by market alternatives such as private defense agencies, arbitration agencies or voluntary contributions. Walter E. Williams, professor of economics at George Mason University, stated "Government income redistribution programs produce the same result as theft. In fact, that's what a thief does; he redistributes income. The difference between government and thievery is mostly a matter of legality.
Taxation has also been opposed by communists. Karl Marx assumed that taxation would be unnecessary after the advent of communism and looked forward to the "withering away of the state". In communist economies such as that of China, taxation played a minor role, since most government income was derived from the ownership of enterprises, and it was argued by some that taxation was not necessary. While the morality of taxation is sometimes questioned, most arguments about taxation revolve around the degree and method of taxation and associated government spending, not taxation itself.
If a tax is paid on outsourced services that is not also charged on services performed for oneself, then it may be cheaper to perform the services oneself than to pay someone else. Even considering losses in economic efficiency.
For example, suppose jobs A and B are both valued at $1 on the market. And suppose that because of your unique abilities, you can do job A twice over (100% extra output) in the same effort as it would take you to do job B. But job B is the one that you need done right now. Under perfect division of labor, you would do job A and somebody else would do job B. Your unique abilities would always be rewarded.
But now consider your choices when the total marginal tax rate (over all levels of government) is 50%. You are trying to decide whether to do job A twice over or to do job B. First, suppose you do job A twice over, for $2. Your $2 is taxed at 50%, so you end up with $1 which is just enough to pay somebody else to do job B. So there is no reward for doing what you are better at. If your extra output at job A were shy of 100%, then there would actually be a penalty for dividing the labor more efficiently!
Income taxation has the worst effect on division of labor in the form of barter. Suppose that the person doing job B is actually interested in having job A done for him. Now suppose you could amazingly do job A four times over, selling half your work on the market for cash just to pay your tax bill. The other half of the work you do for somebody who does job B twice over but he has to sell off half to pay his tax bill. You're left with one unit of job B, but only if you were 400% as productive doing job A! In this case of 50% tax on barter income, anything less than 400% productivity will cause the division of labor to fail.
In summary, depending on the situation a 50% tax rate can cause the division of labor to fail even where productivity gains of up to 300% would have resulted. Even a mere 30% tax rate can negate the advantage of a 100% productivity gain.


text: Celebrity pictures of the day 2nd May FHM Party Looks like bras were optional extras at the FHM sexiest women party. Jessica Jane Clement David Beckham sits courtside with his wife Victoria The couple had no problems puckering up in spite of their initial awkwardness Victoria was later seen wiping lipstick off David's face as they watched the game Rihanna posted this image on Instagram with the caption ì#ROCstarshit my daddy would be proudî Miley Cyrus returns to her daily Pilates class today in West Hollywood without her finger brace. Miley Cyrus is very dedicated to her health and physical condition. After taking the weekend off, Miley went to Pilates class and for the first time in a couple weeks she wasn't wearing a brace on her finger. Victoria and David Beckham are seen here posing here with the footballer's sister Joanne at last night's LA Lakers game at the Staples Center. Joanne posted the snaps on her Twitter page and wrote: "Me and my sister-in-law @ victoriabeckham at the LAKERS game Ö !!! Great game." Pixie Lott attending the Gallo Film Club Launch Party at the Rose club in London. ALICE DELLLAL One Direction heartthrob Harry Styles arrives into Los Angeles LAX and is driven away with a blonde lady friend. Holly Henderson struggling with her shoes outside The Arts Club. Holly has been linked to footballer Mario Balotelli and has a realtiy TV show airing soon called "Sex, Lies & Rinsing Guys". Louis Tomlinson Shakira FRANKIE SANDFORD AND WAYNE BRIDGE Abigail Clancy Helen Flanagan seen leaving FHM's 100 Sexiest Women party held at Proud Cabaret in London. Laura Whitmore arriving at the FHM 100 Sexiest Women in the World 2012 Party, Jessica Jane Clement Holly Henderson

subset: commoncrawl


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Special offer, book on our website and receive:
- A (good!) Bottle of wine or a free boat ride, For one night stays
- Two days of "Pass Open Tour" offering tours of Paris inside a double decker bus, available for stays of two nights or more
Please select the dates of your stay at the top right corner in order to benefit from these offers.
The Hotel Stella Etoile is an elegant 3 star hotel, offering Haussmannian charm, and welcoming you to the heart of Paris, only a few steps from the Champs Elysées.
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Contemporary design and comfort, top of the range services and cosy authenticity dominate the hotel. Accessible from the hotel are numerous gourmet restaurants, boutiques and cinemas ; The underground station ; located 100 metres from the hotel, will give you access, in only one station to La Défense and the big Parisian boutiques.
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Two losers loop Eastern Oregon
Howdy all. It's the dead of winter and luckily I'd been too busy to post this until now.
My loser buddy Remarksman and I decided we needed to go on another trip. A shorter version of last years TAT trip but hopefully no less lame nor amateurish.
Originally we were planning on spending a week riding single track near Green River but we'd not really ridden much that year and thanks to Trailtech my bikes charging system reliability was somewhat in question, so we decided to stay closer to home and go explore SE Oregon. Losers!
We'd done a weekend trip once before a few years ago, just down to Paisley. So a plan was hatched, Bend to Paisley (day 1), Paisley to Fields (day 2), explore around Fields maybe head down to McDermott NV (day 3), head upto Frenchglen (day 4), err, yeah this is getting way too complex.
Brian (remarksman) isn't much of a camper, so we were to be in hotels but Fields Station was only available the first night, so the plan quickly became Bend to Paisley (day 1), Paisley to Fields (day 2), Fields to Frenchglen (day 3), explore around Frenchglen (day 4), Frenchglen to Burns (day 5), after this unknown.
The first order of business was to find somewhere we could leave our truck. Riding from Portland would be far too hard core, plus Brian lives near the coast. Brad21 was the obvious choice, we've staged out of his place in Bend before, but it turns out he's fled the state :eek1 Ok, Taco250 was another previous victim, what, he's left the state too. It must be Obama! Brad takes pity on us and hooks us up with Hanksmybuddy, plus he personally vouches for us. The fool!
Park (Hanksmybuddy) was gracious enough to offer to let us stay at his place in addition to letting us leave the truck, we got to his place Sunday night and had a nice time drinking a few brews and chatting. Fun, always nice to meet interesting new inmates.
My 07 450 before leaving, Brian would be riding his trusty DRZ400, so the same as the TAT trip:
Woke up fairly early Sunday morning. We're sleepy and when Brad vouched for us, he must have forgotten to append "for liberals" after "they're ok" so Park was unaware that we'd prefer a nice dose of DVR'd Daily Show with our coffee rather than Fox News.
Park recommended Palmer's Cafe in Bend for breakfast. We head out with Park assuring us that he's going to go get some Romney stickers to put on Brian's truck while we're gone :thumb We gas up and hit Palmer's for breakfast (good stuff) and soon we're on Ford Road (jeep trail) heading South towards Fort Rock.
Shortly after I found gas leaking out of the cap, turns out I'd lost the Acerbis gasket when I was filling up with gas in Bend, I dug out the receipt and gave them a call, they had it and would keep it until we got back. Funny thing was that the exact same thing happened to Brian the last time we took this route and he'd sourced a replacement gasket in Christmas Valley, so plan was to try that.
This time we stopped at Crack In The Ground, walked the 200 yards to take a look:
Uneventful ride down to Christmas Valley where I pick up a gasket that will work at the same tractor supply store as last time.
Restaurant we stopped at last time is closed (maybe for good?) plus we're not hungry so we fill up with gas and head South towards Fandango.
There are two Fandago tracks, the easy one with the cattle guard and the harder one. We of course take the rockier one. Both Brian and I noticed we've got a lot faster since the last time we did it. I really LOVE this trail, incredible fun, superb scenery.
Just after the right turn from easy Fandango to hard(er) Fandango:
Brian in the distance:
Middle section loses the rocks and picks up some easy sand:
Brian stopped:
We arrive at Paisley pretty early, around 4.30. Check in at the Sage Rooms, grab a beer. Later we stop for dinner at the Pioneer Saloon (Homestead restaurant is closed on Mondays). Turned out to be a good decision, new owners had just taken over, place was packed, great pizza and they even had one of those liberal-lovers IPAs on tap:
Todays route:
Tomorrow the plan is to get to Fields in the SE corner of the state via Hart Mountain hot springs, stay tuned.
Oh and the above was Monday October 1st.
fantastic! :lurk
Nice to see the "losers" on the road again! Looking forward to the rest of the story.
We had breakfast in Paisley, at the Homestead Cafe and then we were on our way to Fields. Plan was for all-dirt.
Just North of Paisley we turned East onto the dirt, running past the airport on Red House Road. Nice day, fast road.
After this we're on Fandango for a while before turning South onto some sandy 2-track. I don't have any pics of this section, maybe Brian does. I recall he was kicking up a ton of dust.
Then we rejoin county 2-06 which is a major gravel superhighway. Good views of Lake Abert to the South:
At this point we cross over US395 and start climbing up a powerline trail:
Views of Lake Abert again, this time looking SE
Turns into a cool track which eventually dissapears, we can see a road about 1/3 mile away so a little bit of cross country:
Then we're on a long straight powerline trail. Rocky but fast. Same trail Wachs and Brad21 rode here, but in the spring, amazing what a little spring color gets you:
Ran into a rancher herding cattle. Stopped and talked for a bit, lots of cows so we probably stopped for 5 minutes to let him herd them past the next fence:
allowing us to detour around them through the rocks:
After this the trail drops briefly down into a valley where we ran into more cows, went down slowly between them. Ranchers had trucks at the bottom loading up the cattle, i guess to take them to lower ground for the winter:
After this we climbed out of the valley and the powerline trail improves and then you start switchbacking upto the microwave tower:
Brian and the mighty Katoom at the top:
We stopped for a bit, took in the views then it was a long stretch of twisty 2-track, again which I don't have any photos of :cry. I remember finding it hard to get any kind of rhythm on this section. Maybe Brian has a photo he can post.
Eventually we join Hogback road and take it down to Plush:
We have lunch at the Plush General Store. Fox is blaring from the TV and everything is fried but it's a nice place to sit down and relax. We fill up with gas after sitting for a long time. I thought I had a pic of the Store too, but can't find that either. Loser!
Plan is to head up to Hard Mountain Hot springs, soak a bit, then push on to Fields. Ominously it's close to 2pm when we leave.
Hart Lake:
Approaching the hot spring:
Brian taking a soak:
Ok. So at this point it's kind of late. Probably 3.15pm when we leave. EXIF data of the soaking pics says 2.45pm. No problem, we'll just scooch right over to Fields, ok, so the lines on the map are so fine I need to squint to see them, but I'm sure it'll all be fine ....
We're on pretty easy 2-track as we head out:
Soon we come to where I think we need to start heading East on the GPS, there is a locked gate, it says it's seasonally closed Dec-June. Well, it's after that so I guess they just forgot to unlock it :D It's signed as heading towards Black Canyon:
Things quickly get rockier but we're still able to keep up a decent 3rd gear pace:
More disturbingly this dude keeps appearing over my shoulder:
Soon after we're on a less rocky section of sandy track approacing Beatty Butte Rd (which is the major upside down U road that runs through the area) when we see two bikes approaching.
We stop and chat. They've come from where we're planning on going, Fields via Domingo Pass. They tell us it's 70 miles, they've come from there and are heading to the hot springs to camp. We head off also. It turns out later that this was n2moto and his buddy out on a week+ trip. Interesting fact this; the hot springs is far closer to our present position than Fields is. I guess Park, Wachs and those guys got together back in Bend while we were still out riding and n2moto regailed them with the story of two losers they ran into who were planning on trying to ride to Fields via Domingo Pass with less than 2 hours daylight left :clap
Fortunately the 70 mile bit had tripped a switch in my brain. That reptilian, Danger Will Robinson switch. This combined with the fact that we had no real idea on how to get to Domingo Pass since the map was a mess of tiny lines led me to recalculate. Brian and I came up with a new plan to head straight East on Old Military Road, then South on Valley where we should be able to connect with OR202 where it makes the sharp 90 degree bend by Lone Hollow. Done deal, couldn't be simpler :thumb
We get to Beatty Butte Rd pretty quickly and then head North. We actually need to take a cut off heading East but that turns out to be slow going, so we go back to Beatty Butte and take the tip loop. It's longer but way faster.
Finally we join Old Military again where we need to make a left. Looks fairly decent:
but quickly the trail fades away, we keep going and still manage to keep up decent 40+ mph pace:
We drop down off Old Military and reach Valley and the first gate, no problem we're old hats at this drill:
At this point we're riding on the Catlow Valley, fast riding:
Cool pic of Brian with the sun setting behind:
Another fence:
We're tend to alternate opening/closing the gates to make better time, so Brian's behind now:
And then we run into another fence, this one a little more problematic:
We sit there for a while pondering, maybe drag the bikes under, looks too hard. In the end we can see another road paralleling this to the East so we decide to ride cross country and pick that up.
That turns out to be a pretty fast road. About 20 minutes of riding at I reach OR202, Brian pulling in:
Only one problem, big ass locked metal gate. We ponder for a while, seems pretty obvious we're inside private land but we never saw a sign. I spend some time looking at the gate, the fence and decide the easiest solution is going to be to remove the bolts holding the gate hinges to the posts. Just as I'm about to do this, two pickup trucks pass us on OR202 and perform a rapid u-turn.
Pretty soon they're on the other side of the gate, one of the guys is wearing a cammo wife beater and is covered with blood, like dip your entire arms into a vat of blood covered. I'm thinking Deliverance but it soon turns out these guys are the ranch supervisor and workers out hunting. They ask us a bunch of questions about what we're doing and convinced we're not hunting on the dirt bikes (quite with what I don't know) they decide they'll open the gate, if they have the key. Please have the key I'm asking myself. They do and they let us out. Turns out we've been on private land since we dropped down off Old Military, just no signage.
We ride the 20 odd miles to Fields on pavement.
This was the route, red arrow was where we skipped the fence just after the hot springs, blue where we ran into n2moto, green is Domingo Pass, where we were originally planning on heading, purple our escape route and orange where we actually reached OR202. I think it was about 7.00pm when we got to the highway.
I did have one genius moment, knowing that the cafe at Fields closes at 4pm I had them leave us some food in the room. When we got there the owner was stocking the ice box and let us inside to get some beers.
Fun day riding.
Tomorrow the plan is to head North and goof off on the Alvord, then loop back through Fields, head over Domingo Pass, then North upto FrenchGlen.
Forgot to add the GPS route for second day, 181 miles:
Can't wait to see the rest!
Ha, wife beaters covered in blood. Man I love south eastern oregon
Locked gates sure suck. :bluduh Where was that first locked gate on your Benchmark Map? I figured that would be an open route from the west side of Long Hollow heading NW past Coyote Gap and then west over to Beatys Butte. Guess not!
Looking good so far. Thanks for sharing! :clap
The entire Eastern valley section is private land (Funnel Canyon and OR202 being the Eastern edge). We talked to the owner at Fields Station about it the following morning, it used to be public land but was traded for (I think a smaller amount of) private land on Steins Mt to create a contiguous portion of land for the Steins Mt Wilderness. Did I mention I'm a liberal wilderness lover :lol3. I forget the name of the ranch that contains the land now, Brian (remarksman) may know. The guy at Fields Station wasn't too happy about it, I got the impression it creates a real access headache for locals.
The only other exits that could have worked for us would have been to the North (we went that way the following day) or to have gone all the way South on Beatty Butte Rd and then either loop back North on Funnel Canyon (fastest if your heading to Fields) or East to Domingo Pass.
The locked gate was after we had turned South (off Old Military) onto Valley, near the purple arrow by Coyote Gap. I should have taken a waypoint but I didn't. As I said, that entire valley floor is private land. There was a gate at the end of Old Military, I think that is probably the end of public land but it's not marked. The ranch people said people keep taking their signs but it's equally possible they just don't bother marking it.
The North route we took the following day was the junction on the map right at the tip of Beatty Butte (just above Rattlesnake Butte). We eventually ran into private land that way also (just south of the main east-west Rock Creek Rd). We just closed our eyes and rode through, it wasn't far, but it was clearly posted, first sign we'd seen. The route we wanted to go which we thought would avoid private land just faded to nothing/sagebrush.
It's possible there is a way out also on the other North routes (to the East), i.e if we'd turned North at the end of Old Military rather than going South, but that wasn't convenient for us that night, though it might have worked for the following day.
We bought the hunting map at Fields. I guess BLM sells a similar map which shows the land allocation quadrangles. It's pretty much essential out there as the Benchmark doesn't delineate public/private land, maybe it used to do, but it doesn't now. This map showed pretty much the entire Valley as being private and it's a miss-mash to the North, especially closer to Rock Creek Rd.
Hope this helps!
I camped there once in about 1970 in the early spring with snow on the ground. It was amazing laying in that pool with my head resting on the snowbank and seeing the Milky Way about as bright as you ever see it in the conterminous USA. Woke up in the early morning with a herd of antelope standing about 10 meters from my sleeping bag.
I camped there once again about 20 years later (on an R100GS) and was disappointed to see that they'd paved the big springs and put up walls.
BTW -- you misspelled "Hosers", it doesn't start with an "L"... :1drink
Thanks for the ride report and great pics. I was thinking of doing a similar route the upcoming year. I'm also in PDX and was thinking of riding from here to Eastern OR., but it looks like trailering the bikes over worked out well. I've ridden a lot in the Steens Mtn/Fields/Denino Junction areas but this route looks like a good one.
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ghostsecurity28 wrote:49 was correct !! heres a logic one for you to have a go at
You are standing in front of a room with one lightbulb inside of it. You cannot see if it is on or off. Outside the room there are 3 switches in the off positions. You may turn the switches any way you want to. You stop turning the switches, enter the room and know which switch controls the lightbulb. How?
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Judy Chiu, D.O., has joined Hartford Hospital as a family practice physician. Her area of special interest is preventive medicine.
Dr. Chiu received her doctorate in osteopathic medicine from Lake Erie College of Osteopathic Medicine in Erie, PA. She did her internship and served as associate chief resident and chief resident in the Department of Family Medicine at Good Samaritan Hospital Medical Center, West Islip, NY
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The Library will host a demonstration of a collaborative conference technology by Steelcase called media:scape.
Through the integration of furniture and technology, media:scape is reshaping the way people collaborate in a connected world. Most collaborative work spaces today support leader-led presentations where information is controlled and shared by one person at a time. media:scape removes these barriers and democratizes how people access and share information by allowing all participants to contribute their ideas - equally, quickly and seamlessly.
The media:scape furniture will be available for use in the UC Merced Library (KL 474) through May 19th.
KL 474 is a Library Collaborative Work Room and is available for reservations through the Campus Reservation System or on a first come, first serve basis when not reserved.
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I absolutely LOVE Bon Vital Organica Creme! It's luxurious feel leaves the skin silky soft while giving myself and my clients the emollients that they need. No harmful chemicals or parabens, which means I'm giving my clients the best care towards their health. I don't think that therapists realize that they are absorbing toxic chemicals through osmosis of their hands, when using non organic creme. Yes, it may cost a little more to go the organic route, however in my opinion there is no other option. Thank you for making this wonderful product. I will be a life long customer!
When making my purchase I was looking for something that lastest and was thick. I found the perfect one and my clients are happy too. Price was decent as well.
I have been using this creme for several years. My clients love it, my therapists love it. Even the ones that liked to use oils. This has great glide, it lasts a long time so you don't have to reapply and clients don't feel oily afterwards. I highly recommend this product.
I do mostly deep tissue and myofascial work, so I tend to use something a little thinner, but I also have a number of older clients who have very dry skin and who requested something more moisturizing. I got a bottle of this to try during those particular sessions, and so far I have been very happy with it. It is not too greasy and absorbs well enough to do some deeper work, and the clients have noticed a difference in their skin and are very happy with it. I find that I am going through it quickly, so I just bought a larger jar to replenish my supply.
I just did a comparison of Bon Vital Organica Creme, Biotone Pure Touch Organics Massage Creme and Lotus Touch Organic Naturals Massage Lotion so I could find a new organic creme to use in my practice for deep tissue work. I had high hopes for Bon Vital, but it was not my favorite. As another commenter noted, in spite of it being called "unscented" there's a slight perfume scent to it. It wasn't as strong as some other massage lotions, but it was noticeable. The other issue I had with it is that it claims to be pumpable but at least for the bottle I received that was not the case. The bottle I received had a pump, but it only pumped out the creme that was directly underneath it creating a tunnel in the bottle that the rest of the creme did not sink into. This meant it lasted about half of one massage before I had to take the top off the bottle and scoop some out. That said, the consistency is nice (like whipped butter), it melts well and has a good glide. It also has that nice balance between keeping a glide but melting into the skin and not leaving a greasy residue. If I hadn't found the Biotone (which is also not pumpable but neither does it purport to be) this would have been my choice.
The Occupational Safety and Health Administration requires that MSDS be available to employees for potentially harmful substances handled in the workplace under the Hazard Communication regulation.
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Technical and rule changes
The off-throttle blown diffuser has been outlawed. As a corollary the sophisticated exhaust systems teams used to employ are replaced by traditional 'periscope' exhausts.
The maximum car nose height has been lowered from 62.5 cm to 55 cm. A byproduct of this will be really ugly, platypus-type noses.
Cars must now pass the mandatory crash tests before being allowed to run in pre-season testing.
In-season testing makes a return, with a session planned for May 1st at Mugello - before the start of the European leg of the championship.
New rule about defending your position and leaving the track. From Wikipedia:
Drivers will not be permitted to leave the confines of the circuit without a justifiable reason, following a spate of incidents in 2011 when drivers were sighted using access roads around the circuit to shorten their reconnaissance and in-laps in order to preserve their fuel and tyres. Similarly, drivers will not be allowed to return to the normal racing line should they choose a defensive line going into a corner.
During a safety car period lapped drivers will be allowed to unlap themselves before the safety car returns to the pits.
Driver and team changes
Three teams changed their names: Lotus Renault GP became the Lotus F1 Team; last year's Team Lotus is now known as Caterham F1 Team; lastly, Virgin Racing now races under the Marussia F1 Team banner.
The driver market saw more changes than most had anticipated for 2012, particularly in the lower ranked teams. The return of Kimi Räikkönen to Formula 1 is the biggest news of the year, making 2012 the first season with six current or former WDCs on the grid: Fernando Alonso (2005/2006), Jenson Button (2009), Lewis Hamilton (2008), Kimi Räikkönen (2007), Michael Schumacher (1994/1995, 2000 - 2004), Sebastian Vettel (2010/2011).
Favourites for 2012?
Red Bull Racing are likely to be the favourites for this year as well. The big question this year will be which of the competing teams is able to close the gap to RBR - or perhaps leapfrog them. Time will tell.
2012 Race Calendar:
18.03.2012 Australian GP, Melbourne
25.03.2012 Malaysian GP, Sepang
15.04.2012 Chinese GP, Shanghai
22.04.2012 Bahrain GP, Sakhir
13.05.2012 Spanish GP, Barcelona
27.05.2012 Monaco GP, Monte Carlo
10.06.2012 Canadian GP, Montreal
24.06.2012 European GP, Valencia
08.07.2012 British GP, Silverstone
22.07.2012 German GP, Hockenheim
29.07.2012 Hungarian GP, Budapest
02.09.2012 Belgian GP, Spa
09.09.2012 Italian GP, Monza
23.09.2012 Singapore GP, Singapore
07.10.2012 Japanese GP, Suzuka
14.10.2012 Korean GP, Yeongam
28.10.2012 Indian GP, Greater Noida
04.11.2012 Abu Dhabi GP, Abu Dhabi
18.11.2012 United States GP, Austin
25.11.2012 Brazilian GP, São Paulo
May the 2012 season be as thrilling as the 2011 season was.


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|A quick fix version of classic southern style green beans made with potatoes and seasoned with bacon and onion.
Quick Fix Southern Style Green Beans with New PotatoesSouthern style green beans, whether made alone with sauteed onion and bacon, or with the addition of potatoes as show above, are a well loved side dish in this part of the country.
When fresh green beans are at peak in my garden, or in season and available in abundance at the grocery store, those are what I prefer to cook. When I run out of those, or when it's off season, frozen or canned green beans are a perfectly acceptable substitute. The ones pictured above are actually fresh beans from my garden that I froze! If using fresh or frozen beans, be sure to saute them in the cooked bacon and onion for a bit first, then add the potatoes and enough chicken broth to the pot to cover.
Hands down, my number one favorite way to enjoy fresh green beans is the old fashioned slow stewed way. Oh my goodness, just the aroma of those stewing on the stove will bring you right back to grandma's kitchen! But, when we don't quite have enough time for that, this shortcut version makes a wonderful stand-in. I love green beans and even on occasion I even them just lightly steamed, and tossed with just a bit of butter, salt and pepper, but we really enjoy them done this way for most weeknight meals - not only with fresh, but with frozen and canned too. You may also omit the potatoes, which is actually the way that I cook them most often, especially when serving potatoes or another starch on the side.
|Green beans cooked down with bacon and onion and served with a side of potatoes instead.
Amounts given are just estimates - use more or less bacon and onion according to your taste.
Here's how to make them.
Recipe: Quick Fix Southern Style Green Beans with New Potatoes©From the Kitchen of Deep South Dish
Prep time: 10 min |Cook time: 20 min | Yield: About 4 to 6 servings
- 3 to 4 slices of bacon
- 1/4 of a small onion, coarsely chopped
- 3 to 4 cups of fresh or frozen cut green beans,
- 4 to 6 tiny new or 3 small red potatoes
- Chicken stock, to cover
- Kosher salt and freshly cracked black pepper, to taste
Using kitchen shears, cut up the bacon directly into a large saucepan and cook over medium high heat until it begins to brown. Add the onion and cook until softened, stirring occasionally.
If using fresh or frozen beans, saute them in the cooked bacon and onion for a bit first. Cut away a strip around the center of the new potatoes or if using small red potatoes, cut them into a medium dice; add to the beans. Pour over enough chicken broth to cover. Bring to a boil, reduce heat, cover, and let them low simmer for about 15 to 20 minutes, or until potatoes are tender.
Taste and add salt and pepper if needed.
Cook's Notes: May substitute canned whole white potatoes or also excellent with the potatoes omitted. If using fresh green beans, remove the ends and snap in half or cut; rinse and set aside. May also substitute 2 cans of cut green beans, reserving the liquid. If using canned beans, add the beans with their liquid, to the cooked bacon and onion. Add the potatoes and enough chicken broth to cover. Bring to a boil, reduce heat, cover, and let them low simmer for about 15 to 20 minutes, or until potatoes are tender. Amounts given are just estimates - use more or less according to your own taste. Also good with ham or andouille sausage.
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Pawlet solar project could expandBy Lucia Suarez
STAFF WRITER | March 25,2013PAWLET A solar initiative proposed for a property just north of town may be expanded to produce even more energy.
Gene Bertsche, president of Northeast Community Solar, said the company is contemplating expanding the project from 150 kilowatts to 500 kilowatts. He said that could entice more investors for the project.
The biggest challenge of doing solar projects in Vermont is that they are not big enough, Bertsche said this week. Its hard to get banks.
By making the project larger, he said, it makes it somewhat more attractive.
He added, Nobody was interested in touching it (at 150 kilowatts).
The project initially was expected to cost $750,000. With the expansion, the estimated cost is now in the ballpark of $1.3 million, the developer said.
The company, based in Perkinsville, was awarded a certificate of public good from the state Public Service Board last year for the smaller project. Bertsche said NCS is gathering the paperwork and may file for the larger project in the next couple of weeks.
The new 500-kilowatt project will include around 2,000 solar panels within 4.5 acres of a 9-acre property on Route 30, just south of the Wells town line. The rest of the property will be used for local agricultural projects.
To achieve this, the array of panels will be installed on single-center posts that allow for ground work. The posts will be separated by enough space to allow a local farmer to use the land, Bertsche said when the project was first proposed.
NCS was founded by local experts in solar energy, construction and finance with the idea that community-based solar power will play a role in Vermont reducing its dependence on foreign energy.
We believe Vermont and the United States in general really needs to expand their energy portfolio, Bertsche said. Its practical here. Its local solutions for local problems.
He compared the effort to Vermonts localvore movement with energy instead of food.
The solar project is contingent on financing, Bertsche said. He hopes to entice some local banks to invest.
firstname.lastname@example.com IN Local & StateRecovery takes time, patience and a desire to change. Full StoryMayor Louras wants the city to have a better idea on what to pay its department heads. Full StoryThe Rutland Town Select Board plans to appoint a new member next week who will serve until a... Full Story
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Post Campus Jobs to CareerLink
Faculty and staff are encouraged to submit campus job postings for Federal Work-Study and Non Federal Work-Study student workers to the CareerLink database.
Additionally in effort to avoid student confusion, if a position is filled or closed, please remove it promptly or contact Tyene Neal for assistance.
Job submitters also may contact Tyene in Career Services at 314-977-2817 or at email@example.com, if your department is not listed or if you need more information about how to log on to CareerLink and post your position.


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Cassette case launches for iPod classic
The Proporta Playback Pack is made up of a classic cassette case that protects your Apple 2G iPod classic from everyday knocks and scratches, while doubling as a stand. The bundle also includes a Proporta Stereo Y Splitter Cable and a pair of headphones for £15. Available now.


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Canada Business Network Blog
Tag: Entrepreneurship
How you could benefit from joining an association or chamber of commerce
Becoming a member of a local chamber of commerce or trade association gives you a chance to network with the community and make a difference.
Celebrate Global Entrepreneurship Week — Embrace innovation, imagination and creativity
Learn about Global Entrepreneurship Week 2014 and participate in activities in your area November 17 to 23.
The voice of experience: The value of a small business mentor
Having a small business mentor may help you and your business improve and grow by providing you with a neutral and experienced second opinion.
9 finalists in the race for the BDC Young Entrepreneur Award $100,000 Grand Prize
Online voting is in full swing; vote to give your favourite project a leg up!
Renting or owning commercial space — What's your next move?
Get tips to help you decide whether to rent or buy when moving your home office to a commercial space.
Product licensing: ideas for sale!
Do you have a great product or idea, but no means or plan to produce it? With product licensing, another business assumes the risk, and you receive royalties.
Prime Minister's Volunteer Awards — Make it your business to recognize volunteer work!
Celebrate businesses, non-profits, and individuals who make a difference — send your nominations to the Prime Minister's Volunteer Awards until May 9, 2014.
Demystifying search engine optimization
Learn how to use search engine optimization to increase the number of visitors to your business' website.
Global Entrepreneurship Week — Celebrate and share your strengths and successes
Reflect on your strengths and successes, using them to move your small business forward and sharing them to encourage other entrepreneurs.
BDC Small Business WeekTM 2013: Success Ahead! Map Your Future Growth
Learn how BDC Small Business WeekTM 2013 recognizes and celebrates the outstanding contribution of Canada's small and medium-sized businesses.


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The median home value in Rolling Hills Estates, CA is $1,235,700.
This is
higher than
the county median home value of $445,300.
The national median home value is $170,100.
The average price of homes sold in Rolling Hills Estates, CA is $1,235,700.
Approximately 88.08% of Rolling Hills Estates homes are owned,
compared to 9.28% rented, while
2.64% are vacant.
Rolling Hills Estates real estate listings include condos, townhomes, and single family homes for sale.
Commercial properties are also available.
If you see a property you're interested in, contact a Rolling Hills Estates real estate agent to arrange a tour today!
Learn more about Rolling Hills Estates Real Estate.
Wow! what an exceptional single family home located in a gated community of Vantage Pointe in the beautiful Palos Verdes Peninsula with an ocean views. Featuring 5,772 sq.ft. home with 5 bedrooms with 5 bathrooms and 2 powder rooms, and an office on a sprawling lot of more than 22,000 sq.ft. The largest model in Vantage Pointe! The entire property is beautifully landscaped and set back deeply from the street with lovely grassy yard and 26 palm trees as well as a long flat driveway to the 4 car garage. Simply, this home has been well maintained and must see to appreciate! Absolutely amazing backyard for entertaining with a childproof heated pool & hot tub, children's play area, outdoor bbq kitchen, cozy firepit and outdoor rock speakers. Foyer entry with gleaming marble floors that lead into a beautiful grand formal living room with high ceilings. Beautiful kitchen has granite counter with lots of spaces. One guest bedroom located in a downstairs with separate bathroom. One large family room located in an upstairs for family entertainment. Don't miss out this opportunity and this could be your home!
This is a single home in the Prestigious Gated Community -The Vantage Pointe. built in 1999 and spacious open floor plan with panoramic views The yard with oversized pool with built in automatic pool cover and spa upgrades including beautiful cabinetry ,gourmet kitchen features Granit counter Tops ,center island and double Sub-zero Refrigerator and freezer ,4 car attached garages! The professionally designed landscaping around back and side .This meticulously maintained home is must see...
Gorgeous 4 BD 4.5 BA home boasting approx. 4,678 SF of living space on an estimated 19,139 SF lot with amazing ocean views. Featuring an open floorplan with the formal entry leading into the formal living, formal dining, family room and kitchen. Extra high ceilings and a fireplace in the formal living. Formal dining room that flows to the kitchen area and family room with French doors that lead out to the backyard. The kitchen is equipped with stainless steel GE Monogram appliances - 2 ovens and 2 microwave ovens, a Subzero, beautiful wood cabinets and granite countertops. Incredible views can be seen from the master suite which includes a fireplace, walk in closet, wall to wall carpet, and the master bath has gorgeous stone floors & countertops . The backyard overlooking views has a pool, spa, fire pit. Other features include a laundry room and a 4- car garage w/ extra storage.
Prepare to be impressed! As you arrive in the circular driveway and enter the home through the grand foyer with the stunning chandelier and sweeping staircase, the quality and elegance evidenced throughout the home is apparent. This one of a kind executive home features 6 bedrooms & 4 bathrooms including one on the first floor. Every improvement, modification and upgrade speaks to the quality of this home. There are two master suites on the second floor; both have walk-in closets and fireplaces. Additional fireplaces will be found in the living room and family room. All areas are spacious; there are extra wide hallways, an enhanced laundry room, 2 wine storage closets and many more special features. The large family kitchen offers a center island, 5-burner gas cook top, double oven, sub-zero refrigerator, newer stainless steel Viking appliances and an custom eating nook. This spacious 4,964 sq.ft. home easily lends itself to entertaining, family gatherings or just relaxing and reading a book. The living room opens out to the private front courtyard area, and both the dining room and family room open out to the beautiful expansive back yard with its sparkling pool, children's play area, and lots of open grassy area. Don't miss the 2 garages!
Serene 1.5 acre country estate. Open floor plan, NEW 1,036 ft addition. Unobstructed views. 40 Cabernet Sauvignon vines, 30 fruit trees. Tankless water heaters, large pantry, 2 heat & air systems, wrap around deck, 2 master suites. Wired for cable, computers & surround sound. Viking appliances. Near tennis, golf and horse trail (4 horses). EZ access to freeways. Very private. Quality construction, bright airy atmosphere.
Newly completed remodel on a premiere Cul-de-sac Street!! This beautifully constructed home has Solar Technology and all the exterior amenities you could want, Sport Court, Pool, Spa, Play Yard, Zoned for Horses and easy access to all amenities. The floor plan is highlighted by a stunning kitchen with large center island, custom cabinetry, colored concrete counters and high end appliances. An adjacent family room offers a great room concept that is ideal for family living and entertaining. The 5 bedroom lay out has a luxurious master suite equipped with a spa quality bathroom with fireplace and 2 large walk in closets. The bedroom wing also offers 2 bedrooms with private bathrooms. The lower level has a 2nd family room, gym room, guest bedroom and wine closet. Also included are 2 laundry areas for convenience and a spacious 3 car garage. Designed to accommodate a wide variety of lifestyles, this home is accented with a wonderful blend of stone, hardwoods and high beamed ceilings that create a comfortable and quality living environment.
A rare opportunity awaits to live in this traditional executive home located in one of the most prestigious areas of Rancho Palos Verdes. This desirable "Island View" home is so inviting as you enter through a beautiful beveled glass door into a stunning 2 story foyer entry which steps down into the formal living room with fireplace and french doors that lead out to the pool and yard area. Perfect for fine dining and an outdoor entertainment experience. An elegant staircase leads up to a very large open loft family area, which could be the 5th bedroom, an expansive banister rail overlooking below plus three bedrooms including the master suite. The over sized Master Suite with fireplace has a balcony overlooking the pool and out door spaces. Two bedrooms share a Jack and Jill bathroom. One bedroom, currently used as an office, with it's own bathroom, is located on the first level convenient to the large kitchen, kitchen nook and family room, all opening to the patio deck area and pool. Great for some family fun! Plus 2 community tennis courts. This is a unique upside opportunity for the right buyer to create the perfect design and space customized to their own specific needs. This well built home with amazing floor plan and awaits your creation!
Drop dead gorgeous band new custom home nestled next to Rolling Hills Country Club with lovely pastoral views of the golf course and fountain. Incredible high quality construction boasting 4200 sq. ft. (per builder), all on one level with massive rooms including a living room large enough to land a 747 (kind of!). This gorgeous home features 5 bedrooms with a private master suite with a sumptuous fireplace, golf course views out the French doors and a spa like master bath. This is truly a rural feel rarely found this side of Wyoming! This is a must see and plan on taking your time, there is a lot to see!
Welcome to the Empty Saddle neighborhood that offers the peace and privacy of the country! Situated in the prime Rolling Hills Estates area with a circular driveway, this 4 bedroom, 4 bath home sits on a flat usable lot with 22,680 sq ft. This beautiful home offers hardwood floors throughout, crown molding, skylights, recessed lighting and a tastefully remodeled kitchen with a center island by the "Kitchen Collection" that has Alder cabinetry, soapstone counter tops, and top of the line appliances. Upstairs includes an open game room, great for family fun. The sun-drenched master suite provides a fireplace, a customized walk-in closet and a large bath with a jacuzzi tub and dual shower. Enjoy the very private backyard surrounded with lush green trees, grassy yard, large slate patio, jacuzzi and access from back gate to the great set up of a fenced area with swimming pool and large entertaining area shared by 5 families. Fantastic opportunity to live in the tree lined cul de sac of Empty Saddle!
Enjoy this masterfully designed home. Nestled at the end of a tree lined cul-de-sac street and offering a tranquil setting. The floor plan features a grand living room with soaring ceilings and a custom designed fireplace. The center island kitchen is equipped with state of the art appliances and a central island highlighted with cement counter tops and opening to a cozy family room. The upper level is the master suite with spacious walk in closet and luxurious bathroom with spa tub and fireplace, 2 additional bedrooms each have their own bathrooms and an adjoining loft area that is perfect for a den area or office. The lower level contains a large entertaining area with game room and media set up and a great wet bar area. For the equestrian, the property offers a 4 stall barn and tack room with pipe corrals and work shed. The home has great access to riding trails and community riding facilities. The exterior grounds also has a pool and enclosed patio along with a fire pit for night time enjoyment.A wonderful home that offers modern amenities in a great country setting.
Real Living Pacific Realty
27281 Las Ramblas
Mission Viejo, CA 92691
Email Us | Visit our Real Estate Website


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Drummond Lecture in Health Care EthicsEvent Details: 7:30 a.m., April 15, Learning Resources Center
Friday, April 15, 7:30 a.m. Learning Resource Center, Auditorium A
Peter A. Lawler, Ph.D., will present "Virtue and the Prospect of Indefinite Longevity" as part of the Drummond Lecture in Health Care Ethics.
Lawler is the Dana Professor of Government and former chair of the Department of Government and International Studies at Berry College.
He is executive editor of the quarterly journal, Perspectives on Political Science, and has been chair of the politics and literature section of the American Political Science Association. Lawler also served on President George W. Bush's Council on Bioethics.


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Moderators: Tonyblack, Jason, Toothy
Be afraid!!!!unseenu wrote:This is really weird I was thinking about tom bombadil on my way home and I come back and see this thread.Perhaps I'm developing a telepathic ability to pick up what's happening on this forum.
WarlKicken wrote:I think that in Tom Tolkien has a cameo in the book.
I really like this theory. Tolkien as a bumbling, all singing, all dancing, eccentric hero in his own work.
Smashing idea and one I hadn't even thought of. I know little of Tolkien to be honest.
high eight wrote:O... and Morris dancing is all bells and hankies
Jan Van Quirm wrote:Indeed - Terry has it absolutely right with the Lancre Morris Men in L&L. 'Tis all about keeping the evil spirits from interfering with the natural rythyms of country life and ensuring the good health and proper growth of crops and livestock. The blacked up faces in the Witchmen's dance is traditional in that part of the country to symbolise demons and possibly originated in the Southwest amongst the mining communities in Cornwall even before the Roman occupation with the tin trade in the Med and in Morocco (also later with the reverse slave trade where Moorish/Barbary pirates used to raid and take slaves from the south coast of England, which is probably when/where the black 'demon' aspect crept in... )
Some of the Morris dances are also tied in with the Mummers and the earlier 'mystery' plays which featured things like the Hobby Horse and Doctor/Witches which also source back to the Celtic festivals and mythology though tricked out in pseudo-christian themes like George and the Dragon Morris dancing is not cissy in other words
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Barbie® Doll Styled by Yuming
A doll designed by a pop superstar is sure to be high on style, and this one is no exception! Celebrated Japanese pop icon Yuming (Yumi Matsutoya) lends her onstage flair to Barbie® Doll by creating a dress recalling the dramatic, colorful costumes she wears at her shows. Draped in three tiers of golden-trimmed chiffon in coral, yellow and blue, this Barbie® doll exudes delicate, ethereal grace. With sleek black hair, bright red lips and her own must-have "instrument," this doll sparkles in a blue-accented golden tiara, matching necklace and other gold-toned jewelry. There's no question about it: this one hits all the right fashion notes!
Production doll may vary from the photo shown above. Mattel reserves the right to modify the fashion/fabrics, sculpt, hair color/style, and accessories. Doll cannot stand alone as shown.


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Wedding Planner Jeannie Savage Shares Her Top Tips and Favorite Trends
When it comes to pulling off luxe touches like a colorful hanging flower garden, Jeannie Savage and her team at Details Details are pros. They're the genius behind some amazing events like the colorful glam wedding in the photos below, plus this classic all-rose gold wedding and this sophisticated, chic rock-n-roll affair. Savage's amazing events focus on romantic elegance, but with a personal twist that's unique to the couple. So of course we couldn't resist sharing some of Savage's insider wedding style tips — read on for our favorites!
Lighting is your secret weapon. "Whether it's daytime or nighttime and especially in enclosed spaces, lighting is more important than the flowers. If your wedding is not lit properly when you get your photos and video, even the toasts and dancing you'll lose the essence of the day. You can even work with a lighting expert to use gel colors that work best for your skin tone. Everyone needs to learn about lighting and incorporate it somehow," says Savage.
Wow your guests from the start. "Think about that moment and how they'll feel when they arrive. What guests appreciate most is acknowledgement from the staff, like the caterer and photographer when they first arrive. Whether it's the warmth from the staff or being handed a refreshing beverage on a hot summer day, do something that will make your guests connect to the couple in some way. If you're from the south feature a sweet tea station for example. It's those kind of touches that makes it more that they can connect with. You want them to feel a certain spirit when they first arrive, so think about how you can capture it before you see them come down the aisle," says Savage.
Food trends are changing…and fast! "With food trends it was the big candy bar, then the mini dessert bar, now I'm starting to see the twist on the dessert bar, with things like doughnuts. Interactive stations are becoming more of a trend because they create a discussion. With food trends I see a lot more change than with style trends," says Savage.
Use color to draw attention to the most important details. If you love the look of the luxe wedding above then use this design principle to get a similar look. "If you can't afford a massive structure what you can focus on with your flowers is looking at the color to make sure your eye is drawn where it needs to go. Instead of a hanging installation frame the altar with large floral arrangements on the left and right," says Savage.
Want more? Right here!
> 26 prettiest wedding flowers
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Head of an Early Eighteenth Dynasty King
Like the nearby head of King Ahmose, this head comes from a royal statue made at the beginning of Dynasty 18. Here, too, the simplified facial features and smiling little mouth do not represent the king's likeness, but rather allude to images of earlier great rulers. Because the name on this statue has been lost, the identity of its subject is uncertain. It probably represents Ahmose or his son Amunhotep I, the chief imitators of Middle Kingdom royal style.
- Medium: Sandstone, pigment
- Place Collected: Thebes, Egypt
- Dates: ca. 1539-1493 B.C.E.
- Dynasty: XVIII Dynasty
- Period: New Kingdom
- Dimensions: 28 x 11 x 24 in. (71.1 x 27.9 x 61 cm) (show scale)
- Collections:Egyptian, Classical, Ancient Near Eastern Art
- Museum Location: This item is on view in Egypt Reborn: Art for Eternity, Old Kingdom to 18th Dynasty, Egyptian Galleries, 3rd Floor
- Exhibitions:
- Accession Number: 37.38E
- Credit Line: Charles Edwin Wilbour Fund
- Rights Statement: Creative Commons-BY
- Caption: Head of an Early Eighteenth Dynasty King, ca. 1539-1493 B.C.E. Sandstone, pigment, 28 x 11 x 24 in. (71.1 x 27.9 x 61 cm). Brooklyn Museum, Charles Edwin Wilbour Fund, 37.38E. Creative Commons-BY
- Image:
- Record Completeness: Best (90%)