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1. first break volume 28, February 2010 technical articleTutorial: Velocity estimation via ray-basedtomographyIan F. Jones* Abstract Tomographic inversion forms the basis of all contemporary methods of updating velocity models for depth imaging. Over the past 10 years, ray-based tomography has evolved to support production of reasonably reliable images for data from complex environments for models with modest lateral velocity variation scale lengths. In this tutorial, the basics of ray-based tomography are described along with the concepts behind full waveform tomography.Introduction solve the tomographic inverse problem. So, to simplify theTomography is a specific type of inversion process: in a more procedure, we could use just travel time information (vangeneral framework, the field of inverse theory deals with the de Made et al., 1984; Bishop et al., 1985; Sword, 1986;mathematics of describing an object based on measurements Guiziou, et al., 1990) or migrated depth information (Etgen,or observations that are associated with that object. A formal 1988; Stork, 1992; Kosloff et al., 1996; Bloor, 1998) or,description of this process was given by Backus and Gilbert more completely, we could use the measured amplitudes of(1968) in the context of inverse theory applied to geophysical the waveforms of the recorded data including the associatedobservations. For real industrial-scale problems, we never arrival times and phases (Worthington, 1984; Pratt et al.,have sufficient observed data to determine a unique solution 1996). It should be noted that as this is still a developingand the data we do have may be noisy and/or unreliable. field, particularly in the case of tomography using the fullConsequently, an entire branch of mathematics has evolved waveform, the terminology continues to evolve; hence wedealing with attempts to estimate a solution based on the can easily get confused by different descriptions in the'interpretation of inaccurate, insufficient, and inconsistent literature. Table 1 summarizes the options for performingdata', as Jackson (1972) described it. In the case of travel tomographic inversion for velocity model building.time measurements made in a surface seismic experiment, Tomography based on ray tracing can be formulated forwe have a specific inverse problem where we are trying to reflection, transmission, and refraction. Several techniquesdetermine the velocity structure of the earth. for computing statics corrections in seismic reflection surveys make use of refraction tomography, whilst transmissionWhat is tomography? tomography is used for cross-well applications where bothThe word itself derives from the Greek from 'tomo' (for slice the source and the receiver are inside the medium (withinor cut) and 'graph' (to draw). In other words, we describe the boreholes) and also for VSP walk-away studies; hencethe structure of an object based on a collection of slices we have access to, and can make use of, transmitted arrivalthrough it. information. Exploiting amplitude information in addition In the context of seismic imaging and velocity model to arrival times can further assist ray-based tomography inbuilding, we construct an estimate of the subsurface velocity estimating a reliable velocity model (e.g., Semtchenok et al.,distribution based on a series of measurements of travel times 2009). In addition to velocity estimation, tomography can beor amplitudes associated with seismic reflections, transmis- used to estimate other earth parameters, such as absorption.sions, and/or refractions, perhaps including some geological In this paper we will deal with velocity estimation, outliningconstraints (Hardy, 2003; Clapp et al., 2004). In data process- the basic concepts underpinning tomographic inversioning, we have access to information prior to migration (in the by describing just one of the many possible algorithmicdata domain) and also after completion of a migration in the approaches to solving the reflection travel time inversionmigrated (image) domain. Within each of these domains, we problem.have arrival time or depth (kinematic) information as well as To describe what tomography is, let's start by describ-amplitude and phase (dynamic) information; hence we have ing what it is not. Most geoscientists will be familiar with(at least) four basic classes of observables we could use to the process of Dix inversion, where the root mean square* ION GX Technology EAME, 1st Floor Integra House, Vicarage Road, Egham, Surrey TW20 9JZ, UK.E-mail: email@example.com© 2010 EAGE www.firstbreak.org 45
technical article first break volume 28, February 2010 Data domain Image (migrated) domain Ray based Reflection travel time tomography Prestack time migration tomography (kinematic) Cross-well transmission tomography Prestack depth migration tomography Refraction tomography Waveform based Full waveform inversion (also known as Wave-equation migration velocity analysis (dynamic) w aveform tomography, wave equation (WEM-VA) t omography, and diffraction tomography) Wavepath tomographyTable 1 Types and domains of tomography for velocity estimation.averages of the interval velocities down to the top and baseof the nth layer in a sequence of flat layers can be used toestimate the interval velocity in the nth layer. This processis approximately valid for a flat-layered earth with nolateral velocity variation and small source-receiver offsets,because it makes the assumption that the usual small-angleapproximations for trigonometric functions of the angle ofincidence are valid (Sheriff and Geldart, 1995). However, ifwe now consider an earth model with dipping layers (Figure1), we note that the travel path, say for zero-offset, is notmade up of segments vertically above the reflection point,B, but rather by the raypath AB. To correctly estimatethe interval velocity in the final layer, we should strip offthe contributions encountered along the path AB and notalong the (unrelated) vertical path BC, directly above the Figure 1 Effect of dipping layers for the zero offset raypath AB.reflection point. Conventional Dix inversion, which stripsoff contributions vertically above the measurement, is waveform tomography and diffraction tomography. Someinappropriate for either dipping layers or flat layers with implementations look at this problem for the acoustic caselateral velocity variation within the cable length. For a fan only (i.e., ignoring S-waves, and the effects of mode con-of non-zero-offset rays, as in a common reflection point version on P-wave amplitudes), and some implementations(CRP) gather, the problem would be even worse because also include the effects of absorption. As with the tomo-at each offset the wavelet reflected from the horizon at B graphic solutions in the high-frequency approximation, wewould belong to a slightly different migrated location if can also address the full waveform inversion problem in itsthere is any velocity error. various forms in the migrated domain, and this is variously One of the easiest tomographic methods to describe is referred to in the literature as wave-equation migrationthe basic reflection travel time tomography problem. This velocity analysis (WEM-VA) or wavepath tomographydeals only with the arrival times of the seismic wavelets in (Bevc et al., 2008).the input gathers for given source and receiver locations,and takes no account of the amplitude and phase of the Travel time (ray) tomographydata. Hence it falls into the category of the 'high-frequency Tomography sets out to determine the interval velocity backapproximation', i.e., we assume that the propagating along the individual raypaths, rather than using the falsewavelet is a spike. A related problem can be solved in the 1D assumption that the update can be purely vertical (Linesprestack migration domain, where we measure the migrated and Treitel, 1985). So, for a common midpoint (CMP)time or depth positions of the reflectors across offsets gather, tomography will try to account for the travel timeand invert to find a model that flattens primary reflection observed at each offset, and use this to form an estimate ofevents at the same depth (or time) across offsets in the CRP the interval velocity distribution back along each raypath ingather. the CMP ray bundle. A more complete solution of the problem would be to In order to determine the velocity distribution, tom-deal with all the amplitude, phase, and arrival time infor- ography tries to solve a set of simultaneous equations.mation for all events, including P-wave, S-wave, reflected Let us consider the simple 2D model in Figure 2, with theand refracted arrivals. This is the goal of full waveform subsurface being divided into nine rectangular cells eachinversion, which is also referred to in the literature as with its own constant velocity. The arrival time for the46 www.firstbreak.org © 2010 EAGE
first break volume 28, February 2010 technical articleFigure 2 The earth can be described with a model comprising constant veloc- Figure 3 Five raypaths corresponding to five offsets in an input gather for aity cells. The total travel time for the raypath is the sum of the travel times in nine-cell model.each cell.raypath ABC, tABC, for a reflection event from a source at Ato a receiver at C that reflects off the dipping surface at B, (2)comprises contributions from the raypath segments in eachof the cells traversed: or, in matrix notation, (1) (3)where di is the path length in the ith box with interval veloc- where ti is the total travel time along the ith raypath, dij isity vi. Similar equations hold for the raypaths associated the length of the ith raypath in the jth cell of the velocitywith all the offsets for this reflection event at this CMPlocation, and for all the CMP gathers in the survey, and forall the reflection events we can identify. It is straightforward, in principle, to apply this sameapproach in 3D. If we have enough equations createdin this way, we can solve for the velocity distribution inthe 3D volume of cells representing our velocity model.Tomography will try to distribute the measurement errorsin some equitable way throughout the 3D volume to obtaina model which best fits the observed data, i.e., the arrivaltimes of various reflection events. Ray tracing is usedwithin the tomography algorithm to determine the variouspossible raypaths and path lengths within the model cells.A more general tomographic scheme could also deal withray bending in each cell, thus permitting vertical velocitygradients, as well as angular dependence of velocity to dealwith anisotropy. Some more advanced techniques allow thecell size to vary in tandem with velocity complexity (i.e.,bigger cells for smoother velocity regions, e.g., Boehm etal., 1985; Vesnaver, 1996). To determine the velocity distribution along raypathssuch as those shown in Figure 2, tomography tries tosolve a set of simultaneous equations using many raypathstraversing the cells in the model. For a CMP gather, wehave many travel time measurements for a given subsurfacereflector element: consider the five raypaths shown in aCMP gather in Figure 3 and the associated arrival timesalong the moveout trajectory (Figure 4). The travel time Figure 4 Moveout trajectory for a reflection event. The travel times can beexpression for these five raypaths can be written as: measured using an autopicker.© 2010 EAGE www.firstbreak.org 47
technical article first break volume 28, February 2010model, vj is the velocity in the jth cell, sj is the slowness(i.e., the reciprocal of velocity) in the jth cell, and N is thenumber of cells in the model. In Figure 2, for example, N= 9. T is a column vector of M elements, the travel timesfor all M raypaths, and S is a column vector of N elements,the slowness values in each cell. D is a rectangular matrixof M rows and N columns whose elements are the raypathsegment lengths (i.e., the values dij). Remember that, in reality, many of the elements of theD matrix are zero; in other words, not all raypaths traverseall cells. We want to estimate the value of velocity in eachcell of our model, so we must solve a set of simultaneousequations. We use an autopicker to measure the observedtravel time for a horizon reflection event at a given offset,and we obtain estimates of the distances travelled in each cellby using a ray-tracing algorithm. Now we invert the matrix Figure 5 Nine-cell 2D model for tomographic solution, with cell size 400 mequation (3) to yield S: × 120 m. Automatic picking might have been conducted with a 50 m horizontal spacing with a sliding vertical window, and the ray tracing for tomography (4) might be performed with a 100 m horizontal spacing. Although the tomog- raphy only updates the nine macro-cells with a velocity perturbation over the entire cell, we retain the smaller features in the solution, such as the narrowUnfortunately, in most cases, the matrix D is not invertible. channel, and the detailed interpretation of the horizon picked, say, with aTo be invertible, it needs to be square (i.e., the number of 25 m horizontal spacing).travel time measurements must just happen to be the sameas the number of velocity cells in the model) and also to fulfil process. The limiting factor on velocity update will be thesome other criteria. So, instead, we pre-multiply both sides greatest scale length used, usually the inversion grid cell size.of equation (3) by the transpose of D, DT, to form the sym- Smaller scale features can be retained in the model if theymetric square covariance matrix of D on the right hand side existed in the input model (at the scale length of the velocityof the equation, and then seek the least squares solution of: grid used in the tomography ray tracing, which is often the velocity sampling input to the tomography). It is important (5) to note that the ray tracing for the forward modelling in the tomography is usually performed with a more finely sampledwhich is cell size than the one used to solve the tomographic equations. So, in effect, we are using the tomography to update only the T (6) longer spatial wavelengths of the velocity model. We could, in principle, insert finer features into the model,There are two kinds of algorithm for solving Equation (6): a say for example, by explicit picking of narrow near-surfacedirect solver, which is a one-step solution but only suitable channels. Consider, for example, an input 3D velocity fieldfor smaller scale problems; and an iterative solver, such as the sampled at 100 m × 100 m × 30 m (in x, y and z), incorporat-conjugate gradient method (Scales, 1987), which works well ing a 200 m wide velocity anomaly − the channel featureon large-scale systems. indicated in Figure 5. If the 3D tomography now solved for However, there is a bit of a circular argument in the above a cell size of 400 m × 400 m × 120 m, then we would stilldescription of the method: to estimate the raypath segment see the 200 m wide anomaly in the output velocity model,lengths in the cells by ray tracing, we need a velocity model but would only have updated the longer wavelengths of theand the local dip estimates of the reflector segments in each background velocity field. We can think of the process ascell. But it is this velocity model that we are trying to find. solving the required update perturbation for the coarse 400 mHence we start the process with forward modelling, by ray × 400 m × 120 m cells, interpolating it down to the 100 m ×tracing using an initial guess of the model, and compute the 100 m × 30 m cells, and then adding the updated variation toassociated travel times that we get from this first-guess model. the input model. The channel feature would thus persist and beThe tomography must then iterate to try to converge on the retained in the updated output model.best estimate of the true model, by minimizing the differences To see how one particular type of tomographic inversionbetween the observed travel times and those computed by ray works, let us consider a gridded technique using an iterativetracing for the current guess of the model. solver (e.g., Lo and Inderwiesen, 1994) for a simple example If we also want to assess what level of detail in the model with two rays traversing a two-cell model (Figure 6). In thiscan be resolved and/or updated, we must consider all the case, for Equation (3) we have only the two elements in thedifferent scale lengths involved in the picking and inversion column vector T for the measured arrival times t1 and t2. The48 www.firstbreak.org © 2010 EAGE
first break volume 28, February 2010 technical articletotal distance that ray 1 travels in the first cell is d11, and in (9)the second cell is d12, and so on. Hence We need to work out a geometric solution to move point G (7a) on to, say, the t1 line (an alternative technique would be to move G to the midpoint bisector between the t1 and t2 lines). (7b) We note that the small triangle denoted in the sketch with hypotenuse perpendicular to t1 has sides Δs1 and Δs2. ByEach of these two equations can be used to represent the manipulating the triangle relationships, it turns out that weequation for a straight line in a 'model space' with axes s1 can relate the changes in each sj that we are seeking, Δsj, toand s2 (Figure 7): the difference between the travel time we get from ray tracing in the initial guess model and the observed travel time that (8a) has resulted from the travel path in the real earth: (8a) (10)Anywhere along the t1 line is a valid solution for s1 and s2 forthat observed data measurement, but having the second traveltime measurement, t2, pins down the solution to the point of thet1 and t2 lines at X. If we only had the t1 measurement, then anycombination of travel path lengths could be possible between(d11 = t1/s1, d12 = 0) and (d11 = 0, d12 = t1/s2), as shown in Figure7. However, our first estimates of dij are obtained by ray tracingwith an initial guess of the velocity field to give starting valuesfor the slowness in each cell, sj, for j = 1,2,.....N. Therefore, ourfirst estimates of dij are not going to be on the data lines in themodel space, but at some other point, G (Figure 8): Figure 7 With two intersecting lines, we can find the intersection representing the common solution for s1 and s2 at location X.Figure 6 Simple two-cell model with two raypaths. In this case the path lengths Figure 8 Using geometrical construction, we can move from the initial point G,are made up of downgoing and upcoming segments, e.g. d21=a+b; d22=c+d. to an updated position on the t1 line.© 2010 EAGE www.firstbreak.org 49
technical article first break volume 28, February 2010 traces from five offsets from which the residual depth errors are measured. Let the current estimate of the slowness model be sguess, and the difference between the true slowness model and the guess used in the initial migration be (12) We want to find the velocity model that will make the depth z of the reflector element the same across offsets in the CRP gather, so for offsets p and q, for example, (13) and substituting for s true from Equation (12) we obtain (14)Figure 9 Iterating the model parameter estimates can converge to the vicinity of If the initial guess of the slowness model is not too far fromthe 'correct' solution (i.e., one that adequately describes the observed data). reality, such that we can assume Ds strue, then we can expand the expressions for zp and zq as Taylor series: (15) (11) The inversion process will attempt to update the slownessOnce we have moved the original guess point G to the new in all cells that influence the travel paths involved inlocation on the t1 line, at location G′, we repeat the geometric producing the reflection at zp. We do not have directexercise to find a new location G′′ on the t2 line (Figure 9).We repeat this process until we converge on location X, orat least get acceptably close to it. This is painful to work outmanually, but then that is what computers are for.Travel time (ray) tomographyin the migrated domainThe procedures described so far were cast in terms ofobserved and ray-traced travel times from unmigrated data.Over the past decade, industrial practice has dealt primarilywith data and measurements in the depth migrated domain,so we need to modify the equations being solved to accountfor the change of measurement domain. We also have anotherdefinition of our objective: for a given reflector element, forall acquired offsets, we must have all the modelled depths thesame, i.e., primary reflection events in the CRP gathers mustbe flat. Whereas in travel time tomography we trace rays itera-tively following each model perturbation, here we remigratethe reflector elements iteratively. Tomography in the migrateddomain can be performed after either prestack time migration(e.g., Hardy and Jeannot, 1999) or prestack depth migration(e.g., Stork, 1992), yielding a depth model in both cases, butthe most widespread current industrial practice is to invertusing measurements from prestack depth migrated data. We migrate the input data with an initial guess of thevelocity, and measure the depths at each offset for a givenevent after migration. The CRP gather in Figure 10 contains Figure 10 CRP gather showing residual depth errors.50 www.firstbreak.org © 2010 EAGE
first break volume 28, February 2010 technical articleaccess to the derivatives in equation (15), but we do haveaccess to the invariant travel time information of the data.During migration, the input event at some arrival timetp was mapped to the output location at depth zp usingthe current guess of the velocity model. In the inversionscheme, we can juggle the values of depth and slownessprovided that we preserve the underlying travel time tp(Pierre Hardy, pers. comm.). We can use the chain rule ofdifferentiation to replace the derivatives in Equation (15)as follows: (16) Figure 11 Seismic wavelength much smaller than the anomaly we are trying toand then rearrange to solve for Ds. The partial derivatives, resolve. The propagating wavefront can adequately be described by raypaths.∂zp/∂tp and ∂tp/∂s, can be estimated from measurements ofreflector slopes on the current iteration of migration foreach offset (p, q, etc.), using the local value of s in the cellwhere the reflection occurs (Stork, 1992; Kosloff et al.,1996).Resolution scale lengthVelocity variation can be classified on the basis of the scalelength of the variation in comparison to the wavelengthof the seismic wavelet. If the velocity scale length ismuch greater than the seismic wavelength, then ray-basedtomography using only travel time information can resolvethe features. If not, then this high-frequency ray-basedapproach is inappropriate because diffraction behaviourwill predominate, and waveform tomography (also referred Figure 12 Seismic wavelength larger or similar to the anomaly we are trying to resolve. The elements of the velocity feature behave more like point scatterersto as full waveform inversion, or diffraction tomography) producing secondary wavefronts. Trying to describe the propagation behav-which uses the wavelet amplitude information must be used iour as rays which obey Snell's law is no longer appropriate.instead. Figure 11 shows a situation where there is a veloc- for limited bandwidth to make a synthetic version of ourity anomaly whose physical dimensions are much larger recorded shot data. The real and synthetic modelled datathan the seismic wavelength. In this case, describing the are subtracted, and the tomography iterates to update thepropagating wave-front with representative rays normal to gridded velocity model so as to minimize this difference. Inthe wave-front is acceptable, because Snell's law adequately principle, this technique can resolve features smaller thandescribes the refractive and reflective behaviour at the the seismic wavelengths available in the recorded data, asinterfaces of the anomalous velocity region. real phase and amplitude changes are very sensitive to slight Conversely, once the velocity anomaly is of similar scale variations in the velocity. Recall that with reflection travellength to the seismic wavelet, as shown in Figure 12, then time tomography, we had a version that was formulateddiffraction behaviour dominates because scattering is gov- in migrated space. Likewise for full waveform inversion,erning the loci of the wave-fronts. In this case, rather than which deals with unmigrated data and inverts by forwardjust considering the arrival times of the events, we use the modelling to match the data, we have various counterpartswave equation to estimate how the waveform will propagate that can be formulated for migrated data (e.g., Bevc et al.,through a given model, starting with some initial guess of 2008; Vasconcelos et al., 2008). In this case we considerthe model. Whereas travel time tomography iterated with changes to the migrated image resulting from changes inrenditions of ray tracing, with waveform tomography we the velocity model.must iterate with renditions of the propagating waveformusing repeated forward modelling with, for example, finite Conclusionsdifference code, which is expensive (e.g., Pratt et al., 1996; Tomographic inversion encompasses a powerful family of2002; Sirgue and Pratt, 2002; 2004). techniques that can, in principle, deliver a velocity model Using the starting guess of the model, we perform a of the required complexity for migration. We must ensurefull acoustic, or elastic, finite difference modelling exercise that the basis of the tomography, whether ray or waveform,© 2010 EAGE www.firstbreak.org 51
technical article first break volume 28, February 2010is paired with an appropriate migration scheme. However, Jackson, D.D. [1972] Interpretation of inaccurate, insufficient, andcost-effective implementations of full waveform inversion inconsistent data. Geophysical Journal of the Royal Astronomicalare only just beginning to emerge for industrial-scale Society, 28, 97-109.problems (e.g., Sirgue et al., 2009). The information being Kosloff, D., Sherwood, J., Koren, Z., Machet, E. and Falkovitz, Y.fed to the tomography must be correct; not, for example, [1996] Velocity and interface depth determination by tomographycontaminated with multiples in the ray-based case, or of depth migrated gathers. Geophysics, 61, 1511-1523.converted mode cross-talk in the waveform case. Also, the Lines, L.R. and Treitel, S. [1985] Inversion with a grain of salt. Geo-information being used must be adequately sampled so physics, 50, 99-109.that we can resolve the detail we need in the model, and Lo, T.W. and Inderwiesen, P. [1994] Fundamentals of Seismic Tomog-thereafter migrate it accordingly. raphy. SEG, Tulsa. The mathematics involved in tomography are complex, Pratt, R.G., Song, Z.-M., Williamson, P. and Warner, M. [1996]and using a tomographic algorithm does require a signifi- Two-dimensional velocity models from wide-angle seismic datacant level of skill and flair for understanding the practical by wavefield inversion. Geophysical Journal International, 124,ramifications of the parameter selection in terms of what 323-340.effect these choices have on the velocity model we obtain. Pratt, R.G., Gao, F., Zelt, C. and Levander, A. [2002] A comparison ofHowever, judicious use of these techniques has been shown ray-based and waveform tomography - implications for migration.to provide good control of the velocity structure of the 64th EAGE Conference Exhibition, Expanded Abstracts, B023.earth which enables us to produce reasonably reliable depth Scales, J.A. [1987] Tomographic inversion via the conjugate gradientimages of the subsurface. method. Geophysics, 52, 179-185. Semtchenok, N.M., Popov, M.M. and Verdel, A.R. [2009] GaussianAcknowledgements beam tomography. 71st EAGE Conference Exhibition, ExpandedMy sincere thanks to Maud Cavalca for a thorough review Abstracts, U032.of this paper, and to Jianxing Hu for his helpful sugges- Sheriff, R.E. and Geldart, L.P. 1995. Exploration Seismology. Cam-tions. bridge University Press. Sirgue, L. and Pratt, R.G. [2002] Feasibility of full waveform inversionReferences applied to sub-basalt imaging. 64th EAGE Conference Exhibi-Backus, G. and Gilbert, F. [1968] The resolving power of gross earth tion, Expanded Abstracts, P177. data. Geophysical Journal of the Royal Astronomical Society, 16, Sirgue, L. and Pratt, R.G. [2004] Efficient waveform inversion and 169-205. imaging: a strategy for selecting temporal frequencies. Geophysics,Bevc, D., Fliedner, M.M. and Biondi, B. [2008] Wavepath tomography 69, 231-248. for model building and hazard detection. 78th SEG Annual Meet- Sirgue, L., Barkved, O.I., Van Gestel, J.P., Askim, O.J. and Kommedal, ing, Extended Abstracts, 3098-3102. J.H. [2009] 3D waveform inversion on Valhall wide-azimuth OBC.Bishop, T.N., Bube, K.P., Cutler, R.T., Langan, R.T., Love, P.L., 71st EAGE Conference Exhibition, Expanded Abstracts, U038. Resnick, J.R., Shuey, R.T., Spindler, D.A. and Wyld, H.W. [1985] Stinson, K.J., Chan, W.K., Crase, E., Levy, S., Reshef, M. and Roth, M. Tomographic determination of velocity and depth in laterally vary- [2004] Automatic imaging: velocity veracity. 66th EAGE Conference ing media. Geophysics, 50, 903-923. Exhibition, Expanded Abstracts, C018.Bloor, R. [1998] Tomography and depth imaging. 60th EAGE Confer- Stork, C. [1992] Reflection tomography in the postmigrated domain. ence Exhibition, Expanded Abstracts, 1-01. Geophysics, 57, 680-692.Boehm, G., Cavallini, F. and Vesnaver, A.L. [1995] Getting rid of the Sword, C.H., Jr. [1986] Tomographic determination of interval veloci- grid. 65th SEG Annual Meeting, Extended Abstracts, 655-658. ties from picked reflection seismic data. 56th SEG Annual Meeting,Clapp, R.G., Biondi, B. and Claerbout, J.F. [2004] Incorporating Extended Abstracts, 657-660. geologic information in reflection tomography. Geophysics, 69, van de Made, P.M., van Riel, P. and Berkhout, A.J. [1984] Velocity and 533–546. subsurface geometry inversion by a parameter estimation in com-Etgen, J.T. [1988] Velocity analysis using prestack depth migration: plex inhomogeneous media. 54th SEG Annual Meeting, Extended th linear theory. 58 SEG Annual Meeting, Extended Abstracts, Abstracts, 373-376. 909-912. Vasconcelos, I. [2008] Generalized representations of perturbed fieldsGuiziou, J.L., Compte, P., Guillame, P., Scheffers, B.C., Riepen, M. and — applications in seismic interferometry and migration. 78th SEG Van der Werff, T.T. [1990] SISTRE: a time-to-depth conversion Annual Meeting, Extended Abstracts, 2927-2931. tool applied to structurally complex 3-D media. 60th SEG Annual Vesnaver, A.L. [1996] Irregular grids in seismic tomography and Meeting, Extended Abstracts, 1267-1270. minimum-time ray tracing. Geophysical Journal International, 126,Hardy, P. and Jeannot, J.P. [1999] 3D reflection tomography in time- 147-165. migrated space. 69th SEG Annual Meeting, Extended Abstracts, Worthington, M.H. [1984] An introduction to geophysical tomography. 1287-1290. First Break, 2(11), 20-26.Hardy, P.B. [2003] High resolution tomographic MVA with automa- tion, SEG/EAGE summer research workshop, Trieste. Received 18 August 2009; accepted 19 October 2009.52 www.firstbreak.org © 2010 EAGE

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The Opposition leader Luke Foley has backed away from giving a clear answer as to whether Labor would fund the Albion Park Rail Bypass if it wins government. Mr Foley stayed overnight in Kiama on Thursday night as part of a retreat with shadow ...ABC Online, 2 hours ago
What is the 'shadow' Internet of Things and how dangerous is it?
Introduction and IoT threat Corporate IT is all about trying to balance demand for new technology in the workplace with the need for security. BYOD has been a threat to corporate IT networks for years, but the dependence of employees on tablets ...Techradar India, 5 hours ago
India, Pakistan NSAs on course for talks in Gurdaspur shadow
The government is busy firming up the agenda for talks between the Indian and Pakistani national security advisers that are likely to be held on August 23 and 24 after this week's deadly attack in Punjab that New Delhi blames on terrorists from ...Hindustan Times, 8 hours ago India, Pak NSAs on course for talks in Gurdaspur shadow MSN India, 1 hour ago
Red Bull can strike back in V8s: Frosty
Having been in the shadow of Red Bull Racing for so long, you can forgive V8 Supercars leader Mark Winterbottom being cautious about writing off his rivals. Winterbottom heads to this weekend's event at Queensland Raceway in Ipswich holding a ...Nine MSN, 7 hours ago
China team gets 3rd in Imagine Cup
A god has stolen everyone's shadows and your job, should you chose to play, is to get your shadow back. Welcome to Lost Shadow, a 3-dimensional touch control puzzle game created by a team of students from Shanghai Jiao Tong University that just ...CHINAdaily USA, 6 hours ago
In plan language: Cast a giant shadow
A short time ago, two brothers came to see me, seeking a rabbinic solution to a serious family squabble. It seems that while the other siblings were managing to support themselves quite nicely, one of the brothers had fallen on hard times and ...Jerusalem Post, 13 hours ago
Lucknow had deep impact on Sanjiv Chaturvedi
Shadowed under the heavy weight of numerous books for competitive examinations, Sanjiv Chaturvedi's home in Lucknow's Chandralok Colony in Aliganj also houses a rare collection of Urdu poetry from Ghalib to Majaz and Firaq Gorakhpuri.Times of India, 16 hours ago
'Shadows of Atlantis' Sheds New Light on Legendary Story
Atlantis enveloped by mysterious madness in Mara Powers' new mythological fiction LOS ANGELES (PRWEB) July 30, 2015 The new mythological thriller "Shadows of Atlantis: Awakening" (published by Balboa Press) from author Mara Powers takes readers ...Benzinga.com, 19 hours ago Shadows of Atlantis Sheds New Light on Legendary Story July 30, 2015Atlantis enveloped by mysterious madness in Mara Powers new mythological fiction PRWeb, 18 hours ago
Rising pork prices cast shadow over China's central bank
HONGKONG -- Despite Beijing's outright price-keeping operations, China's stock market is again gyrating wildly. The benchmark Shanghai Composite Index tumbled more than 8% Monday. Selling was sparked by speculation that Chinese monetary ...Nikkei Asian Review, 17 hours ago
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Tuesday, July 28
Ma'an TV
Gaza Strip
Middle East
Latest News
UN closes Iraq health programmes for lack of funding
Saudi FM denounces 'aggressive' statements by Iran
'Friendly fire' kills Yemen loyalists despite truce
US and Turkey to create 'IS-free zone' in Syria
IOC strikes Middle East broadcast deal with beIN
Syrian reporter killed by rebel fire near Damascus
Kurds cut key IS supply route in northern Syria
Australian 'IS nurse' remanded in custody
Saudi-led coalition suspends Yemen strikes to allow aid
Turkey could 'tip Syria balance' as Kurdish villages shelled
Iran hits out at Kerry's 'empty threats'
French Riviera braces for Saudi royals after beach lockdown
Suspected Islamists kill 'at least 21' in NE Nigeria
Media: Syria's Assad grants amnesty for draft dodgers, defectors
US President Obama says 'Africa is on the move'
Spokesman: Turkish jets bomb PKK Kurdish rebels in Iraq
Turkey's Incirlik: US airbase on frontline for half a century
Tunisian parliament adopts new anti-terror law
Red Cross: Civilian suffering in Yemen at 'unprecedented' level
'No progress' in Libya search for kidnapped Italians
Stranded in Shuhada: Hebron's Qurtuba school
Feb. 15, 2013 10:55 A.M. (Updated: March 2, 2013 4:40 P.M.)
By: Salam Muharam
HEBRON (Ma'an) -- Children and teachers at Qurtuba school in Hebron say getting to class past Israeli soldiers and settlers is like navigating a minefield every day.
The school, for children aged 7 to 16, is adjacent to the illegal Jewish settlement of Beit Hadassah in the center of the West Bank city.
Israeli forces fenced off the school's stairs with barbed wire in 2002. Now the only route to the school is a muddy path up a steep hill.
Some pupils live beside the school, but have to walk two kilometers around a circuit to reach the entrance, Najah Abu Munshar, a teacher in the school told Ma'an.
Across the street from the school, "Gas the Arabs" has been scrawled on a door. Next to the school gates, a mural of a girl holding a book, painted by a French activist, has been covered by racist graffiti. A gallery in a school corridor shows photos of Israeli soldiers and settlers assaulting students.
International volunteers escort children to and from school as a protective measure, but pupils and teachers are still frequently harassed and assaulted on their way to the school, which has been vandalized and set on fire.
"School students start their day by crossing the checkpoint of Shuhada street. I can only describe daily life at Qurtuba school as suffering and struggle," school principal Noura Nasser told Ma'an.
Teachers must also pass an Israeli checkpoint and metal detectors to get to work, and Israeli soldiers decide whether to let them pass each day.
Pupil Yasmeen Ghareb, 12, says settlers have assaulted her and her siblings. "Sometimes they say bad words to me, and sometimes they throw fluids at me on my way to school."
Other students told Ma'an that settlers have attacked them with stones, water and rotten vegetables.
Najah Abu Munshar has taught at Qurtaba school for 15 years. "The settlers used to let their dogs attack the students, and when settlers attack a student, I try my best to calm him or her down, and if he or she has any wounds, I provide first aid," she told Ma'an.
The Ministry of Education hired a psychological counselor for the school, to work with children suffering psychological trauma which often manifests as bed wetting, Nasser, the school principal, told Ma'an. "The school focuses on the extracurricular activities and days of joy."
Nasser said settler attacks were usually heightened during periods of political instability.
A grid of walls, fences and checkpoints divides Jewish settlers and Palestinians who live in close proximity to each other in Hebron, which was divided into two sections in the 1997 Hebron Agreement.
The Palestinian Authority controls the larger area, while Israeli forces control the city center, including the old market, the Ibrahimi Mosque and the historic Old City.
Qurtaba school lies on Shuhada street, a once-bustling thoroughfare and now a shuttered ghost town, with a military checkpoint restricting Palestinians' access to this part of the city.
Israel started restricting access to Shuhada street after an Israeli settler Baruch Goldstein broke into the Ibrahimi Mosque and shot dead 29 Palestinians.
During the second intifada, Israel closed the street to traffic and many traders were not even able to collect their goods before their shops were welded shut.
Palestinian families who remained on Shuhada street must climb through side doors and across rooftops to get to their homes.
Waed Zeidan al-Sharabati, a 9-year-old pupil at Qurtuba school who lives on Shuhada street, recounted to Ma'an how settlers assaulted her and her cousin in 2011 when they were harvesting almonds nearby.
"They threw stones on us... The settler kidnapped my cousin, and I called the neighbor to come check the situation. My neighbor talked to the settlers, and after a long argument, my cousin was returned. One settler threw a stone on my leg. They tried to take me another time, but I escaped to my neighbor's wife, and she hid my inside her home, and closed the door."
"I got used to it, and at the beginning I used to be scared, but now I am not scared of them," she told Ma'an.
Amid repression, Palestine student politics revive democratic hopes
Bethlehem family legacy carries on despite settlement expansion
Gaza engineer seeks solution to water woes
West Bank village challenges Israel's iron grip on planning
Most Read
Israeli forces, right-wingers storm Aqsa Mosque compound
July 26, 2015 | 22
Israeli forces shoot, kill Palestinian near Jenin
July 22, 2015 | 22
Israeli forces wound 8 at funeral of 53-year-old killed in Hebron
July 23, 2015 | 10
Palestinian teen 'executed' during arrest, family says
July 27, 2015 | 21
Israel navy shoots, critically injures Gaza fisherman
July 21, 2015 | 10
Ma'an News Agency
All rights reserved © 2005-2015


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Tanatawey Places
The room depicted in the website are different from the actual room assigned. The…
it was really more than perfect
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Hotel Info: 800 1205131from S$36
- Superior Studio Queen bed room
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- This hotel is arranged over 9 floors
- Check-in time 2 PM-midnight
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Travelling with others
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Extra people
- Rollaway beds available, charges may apply*
- Free WiFi in public areas
- Free WiFi and wired Internet access in rooms
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- Restaurant
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- 24-hour fitness facilities
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In the room
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Only registered guests are allowed in the guestrooms.
The name on the credit card used at check-in to pay for incidentals must be the primary name on the guestroom reservation.
Optional extras
Rollaway beds are available for THB 600 per night
We have included all charges provided to us by this hotel. However, charges can vary, for example, based on length of stay or the room you book.


text:
On the eve of the 5th of February, Fashawn brought out his Left-Coast compadres TriState and Planet Asia for a little surprise performance. It's not the first time Asia and Fashawn have gotten together for some music either. Back in 2012, Fashawn collaborated with the Cali Agent on the Willie the Kid assisted "Fvck Rappers." Shouts to Gold Chain Music on the footage.
Fashawn Brings Durag Dynasty Out On Stage
Adrian Lau – Out Of Frame (EP)
Ride the waves with the SRFSCHL affiliate.
Vic Spencer & Tree - "Weed & Clothes"
Vic takes a visit to SoulTrapville.
Niqle Nut - "Check Freestyle"
Audio adrenaline rush.
VNCHY - "Broke Dreams"
"I'm committed to the pain."
Papoose - "The Bank" (Video)
Trumpets, please.
The Doppelgangaz - "Rox Wid Her" (Video)
They're taken hostage.


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- 800.878.7323
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The 3-1-2-1 Diet: Eat and Cheat Your Way to Weight Loss--Up to 10 Pounds in 21 Daysby Dolvett Quince
Synopses & Reviews
Publisher Comments:
This 21-day program works by manipulating your body's natural tendency to slow its metabolic rate in response to calorie restriction. It takes a new approach to getting lean--one scientifically based on changing up food and calories to tap into your body's potential to burn fat. This unconventional plan results in greater muscle and less fat than any other diet you've ever tried.
Dolvett's effective eating plan is as easy as 3-1-2-1: three days of clean eating, one day of cheating, two more days of clean eating, and one final reward meal at the end of the week. No foods are off limits and you will never feel deprived because the plan is flexible enough to fit into any lifestyle. You'll lose weight fast--10 pounds or more in just 21 days--and you won't plateau.
Dolvett's simple meal plans and delicious, easy-to-prepare recipes, together with his fast and effective workouts that combine cardio and body-shaping moves, will have you back in your skinny jeans in less than three weeks!
"A personal trainer and stalwart member of NBC's The Biggest Loser team, Quince offers up his 'unconventional' plan for dropping pounds — quickly — with his first book. He promises that by alternating 'clean' and 'cheat' days (in a 3-1-2-1 ratio) and following his 48-minute workout, four times a week, readers can see substantial changes in just three weeks. 'Cheating,' declares Quince, is the key to the plan's success, with 48 hours of each week allowing for greater caloric intake, and indulgences such as ice cream and pizza, thereby satisfying physical and psychological cravings, as well as upping metabolism. The program — one that Quince has used to help clients reach optimal fitness levels — is refreshingly straightforward, with detailed menus and recipes; at-a-glance lists of foods to embrace or avoid; easy-to-follow exercises, and suggestions for 'fun' fat-burning and cardio-boosting activities; and tips for adapting the plan as you transition to its maintenance phase. Advice on supplements, and how to handle travel, holiday, and workplace temptations, are also provided. Much of what Quince has to say — like how to fill your plate proportionally with 'smart' carbs, protein, and fiber, combining cardio with weight training for the strongest results, and sanctioned cheating — will be familiar to most readers, but Quince's plan is both sound and appealing. Agent: Don Epstein, Greater Talent Network. (Nov.)" Publishers Weekly Copyright PWxyz, LLC. All rights reserved.
About the Author
Dolvett Quince is a veteran health and fitness expert and one of the trainers on The Biggest Loser. In 2004, he opened his first Body Sculptor Fitness Studio in Atlanta and has built it into the city's premiere health and fitness center. His business attracts such clients as Janet Jackson, Angela Bassett, Baltimore Ravens tight-end Daniel Wilcox, singer-songwriter JoJo, and world-pop sensation Justin Bieber. He also developed the renowned Me and My Chair Workout DVD.
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Debbie Fledderjohann
Author Archives
About Debbie FledderjohannRecognized as the industry expert for technical, professional and healthcare contract staffing since transitioning to this growing industry in 1993. The primary focus is to help recruiters make contract placements. Top Echelon Contracting takes responsibility for all the back-office tasks associated with being the legal employer of record. Experience includes all areas of human resources, financial management, accounting, payroll, state and federal laws, legal contract reviews, benefit administration, and sales and marketing for the placement of professional contractors in 49 states. Eleven years experience as a primary vendor with the Federal Government for professional healthcare contract placements. Speaker and Trainer for industry conferences such as NAPS, CSP, and Top Echelon Network. In addition to writing for various magazines, newsletters, The Contracting Corner, and a Contracting Blog.
The Changing World of Recruiting
(Part one of a three-part series). It's clear that the employment world – and by extension, the recruiting industry – is changing. There are numerous factors: technological advancements, generational shifts in the workforce, and reverberations from the Great Recession, along with upward pressure on wages and other labor cost increases. Now we have to add in the complexity of the Affordable Care Act and other emerging employment laws. Impact On Clients Companies are being stretched legally and financially on all fronts, but they still have deadlines to meet and projects to complete along with all the other demands of today's economy. To cope with this, many companies have embraced the blended workforce model in which they maintain a core group of direct hire employees that are supported by a group of contract professionals. Contractors allow companies to meet deadlines and complete projects. However, companies still need to make sure they comply with IRS guidelines for classifying workers. The IRS and US Department of Labor are pushing an initiative to ensure 1099 independent contractors are not misclassified, and a successful audit can have serious consequences. What About Recruiters? It can become overwhelming to stay on top of all these critical issues and still run a successful business. Consequently, in addition to providing candidates, your clients look to you as a resource for industry trends, economic developments, and other changes that impact their business. This means that as a recruiting professional, your role is changing, too. Many clients rely on recruiters for news about changing laws that will increase their employer burdens, risk, or liability, but they may also turn to recruiters for guidance and solutions regarding staffing problems. If you can provide this valuable service for your clients, you essentially become irreplaceable. This is a win-win for you and your clients. Next Week… In part two of this series, we will provide relevant information for recruiters about two looming employment "icebergs" that could sink a client company if they don't know how to navigate these new [...read more...]
New U.S. DOL Labor Guidance: Big Implications for Recruiters
On July 15, the US Department of Labor (DOL) issued a new Administrative Interpretation detailing the "economic realities" test used to determine worker classification. This new clarification means that the majority of workers who have been justified as 1099 independent contractors (ICs) according to traditional interpretations of the Fair Labor Standards Act (FLSA) will no longer be considered such. According to the Interpretation, "…most workers are employees under the FLSA." While the labor guidance is meant to outline the DOL's interpretation of its own statutes and "does not have the force of law," Lexology's SimplyHR article notes that the courts will strongly consider the DOL's interpretation in future legal proceedings. Therefore, employers hoping to avoid future charges of misclassification would be wise to observe the new guidelines. What are the changes? Below is a brief summary of the DOL clarification of the "economic realities" six-factor test: Is the work performed an integral part of the employer's business? DOL Clarification: Regardless of whether the work only represents one small element of the business or the same duty(s) are completed by many other workers, an individual's work may still be considered integral. Does the worker's managerial skill affect his/her opportunity for profit or loss? DOL Clarification: A true 1099 IC "exercises managerial skills, such as hiring other workers, purchasing equipment, advertising for work, etc., in order to increase his profits." The ability to increase income by choosing to work additional hours is not enough to indicate 1099 IC status. How do the relative investments in facilities and equipment by the worker and employer compare? DOL Clarification: A true 1099 IC must have made significant investments in comparison to those made by the employer, illustrating the reality of an independent business. Does the worker exercise special skill or initiative? DOL Clarification: A true 1099 IC must exercise specialized skills that allow them to operate businesses separately from that of the employer. It is not enough for them simply to possess those technical or professional skills – they must be utilized. What is the permanency of the worker's relationship with the employer? DOL Clarification: For a true 1099 IC, a long-term, exclusive relationship with only one employer would prevent the worker from realizing a significant opportunity for profit. What is the nature and degree of the control exercised by the employer? DOL Clarification: The DOL takes the stance that many workers, particularly remote workers, may have control over large portions of their work, but this control is irrelevant in worker classification considerations unless it shows that the worker is operating a business independently from the employer. While employers have historically leaned heavily on this factor, the DOL guidance holds that "the control factor should not overtake the other factors of the economic realities test" or "play an oversized role" in worker classification. Essentially, the guidance boils down to an ultimate determination of whether a worker is economically dependent on the employer or is, in fact, operating their own independent business. Recruiter Implications What does this mean for recruiters? Several things: Recruiters can educate their clients about the new guidelines. Worker misclassification consequences can be very costly for employers, and they may need you to point it out if they are in dangerous waters. Employers that find they are out of compliance after applying the new guidelines will need to come up with an employment solution for their current 1099 ICs. Recruiters can help their clients with a solution for their dilemma: Switch misclassified 1099 ICs to contractors who are the legal W-2 employees of a back-office service like Top Echelon Contracting, Inc. (TEC). Recruiting firms may also want to look at their own 1099 ICs, if they have any, and apply the guidelines with a critical eye. Top Echelon Contracting can provide employment solutions for recruiting firms through our In-House Clerical and Administrative Program [...read more...]
2015 Talent Trends and Contracting Forecast
It's officially July, and we are over halfway through another year. The midyear point is a great time to step back and take an eagle's-eye look at the talent trends of 2015. In this article, we'll examine the skills gap influencing current talent trends and the staffing forecast for the remainder of the year. Skills Gap – Top 10 Hardest-to-Fill Jobs According to the ASA Skills Gap Index for the 1st quarter of 2015, there were 181 occupations nationwide that qualified as hard to fill, an 8% increase from the 4th quarter of 2014. The top ten hardest-to-fill jobs were: Occupational therapists Heavy and tractor-trailer truck drivers Physical therapists Photographic process workers and processing machine operators Occupational therapy assistants Speech language pathologists Physicians Merchandise displayers and window trimmers Nurse practitioners Physician assistants Seven out of ten are healthcare occupations, up from five of ten in the previous quarter. This indicates that the economic recovery, along with the impact of the ACA, is tightening the talent market in the healthcare industry. Top Echelon Contracting can confirm this: we are seeing a strong interest in contract placements for healthcare professionals this year, as predicted at the beginning of the year. Healthcare made up the largest share (28%) of contract placements in 2014, and so far, 2015 looks to be no different. Looking Forward – The Second Half of 2015 The labor market looks strong for the remainder of the year, judging by CareerBuilder's 2015 Midyear Job Forecast. 34% of employers plan to hire temporary or contract workers over the next six months, an improvement over 2014 (33%). Additionally, workers are showing more confidence and willingness to take the next steps in their careers. 29% of workers plan to change jobs in the next 12 months, as opposed to 25% last year. The top contracting-friendly industries in which employers plan to add jobs in the second half of 2015 include: Information Technology Mobile, Search or Cloud Technology Cyber Security Big Data Management and Interpretation Engineering/Manufacturing Alternative Energy Sources and Robotics Accounting/Finance Financial Regulation Big Data Management and Interpretation Human Resources Wellness (Healthcare) Recruiting TEC Trend Alert Top Echelon Contracting is seeing a trend in increased hiring of contract recruiters. This indicates that contracting will continue to maintain a strong foothold in the improving [...read more...]
7 Most Overlooked Tips to Attract New Clients – Rapidly!
Guest article by Barbara J. Bruno, CPC, CTS, CEO of Good as Gold Training, Inc. It is important for you to continually upgrade and attract new clients. Most individuals in our profession generate 75% of their sales from less than five clients. That is not recession proof and could lead to inconsistent sales and profits. Before you implement the seven most overlooked tips, conduct revenue modeling so your marketing efforts target your best business. Study where your firm has successfully made placements. When completing your marketing efforts 85% of your calls should target your best business. Seven Overlooked Tips Target thirty companies or people you have identified as the best prospects for your business. Research these targets, as well as their top competitors. You must now figure out what problems they are currently facing that you will solve. Sometimes the solution will be a direct hire placement, but it could also be a contract or contract-to-direct hire placement. Develop a follow-up process for your prospective clients. Remember, it takes six contacts to gain name recognition. Begin with your top ten target companies and contact them six times in the first nine weeks to gain name recognition. Then follow-up with a unique marketing presentation at least once a month. Less than 3% of all new business owners follow-up with prospects after three months. In business, persistence does result in more business. Each quarter target ten additional companies until you have contacted all thirty targeted companies. Write a list of your "sphere of influence"… people you know well that have influence within your community or specifically within the area of specialization or niche you are targeting as prospective customers. Call each one of them personally, and ask them to provide you with leads for building your business. Referred business is the best business. Personalize everything you do from this point on. Technology has taken the personal element out of daily activities of many businesses. Make it a practice to have at least every third contact a conversation, not an email. The day of the personalized note cards is back and will help you stand out in the crowd. Direct mail is actually working because your prospects are getting less mail. Send your sales pieces in unique containers and envelopes to draw attention to your marketing pieces and show your personality. Ask, ask, ask your current client base for more business, and referrals to other businesses who could utilize your services. Then immediately enter them in your follow-up process. Offer some type of referral bonus if their referral hires from you. Remember, people do things for their own reasons–not yours. If your current clients cannot receive payment for a referral, offer to donate to their favorite charity in their name for referred [...read more...]
2015 UPDATE – Worker Misclassification Forgiveness Program
Do your clients utilize 1099 independent contractors (ICs) who should rightly be W-2 employees? Between government audits and contractor lawsuits, this worker misclassification is becoming an ever more dangerous tightrope to walk. Even so, they may be afraid to set off IRS and U.S. Department of Labor (USDOL) red flags by reclassifying these workers properly, fearing that the fines, back wages and taxes, and other costs owed will outweigh the long-term benefits of going "legit." The Voluntary Classification Settlement Program (VCSP), which was established in 2011 and expanded in 2013, is a great solution to this problem. Through the program, employers who voluntarily reclassifiy ICs as W-2 employees are only required to repay a small portion of the back payroll taxes they owe. This significantly reduces the financial hardships that can keep employers from reclassifying employees correctly. The employer must meet the following criteria to qualify: The workers they want to reclassify must have been consistently treated as non-employees in the past and must be treated as such at the time of application. The employer must have filed all required Forms 1099 for the applicable workers for the previous 3 years at the time of application. The employer cannot be be under an IRS audit regarding employment taxes (other types of IRS audits are permissible). The employer cannot be under USDOL or state agency audits regarding the classification of workers. If the IRS or the USDOL has previously audited an employer regarding the classification of the workers, they will be eligible only if they have complied with the results of that audit and are not currently contesting the classification in court. Employers can apply for the VCSP by filling out Form 8952. If they meet the eligibility requirements, they will receive the following benefits in exchange for agreeing to treat the workers as employees for future tax periods: The employer will pay only 10 percent of the employment tax liability that would have been due on worker wages for the most recent tax year. The employer will not be liable for any interest and penalties on the amount. The employer will not be subject to an employment tax audit with respect to the worker classification of the workers being reclassified under the VCSP for prior years. Bottom Line Whether or not your clients enroll in this formal program to reclassify their ICs, they should conduct an internal audit to ensure that anyone who is classified as an IC meets the IRS guidelines. Another way to help your clients is by offering to convert 1099 ICs to contractors who become W-2 employees of a contract staffing back-office. Also, if you, the recruiter, have been offering contract staffing to your clients by paying the contractors as ICs, you can conduct your own internal audit and consider using a back-office to convert these contractors to W-2 employees. In both cases, the back-office takes on all the employment responsibilities, including paying the employer portion of taxes, administering and paying the employer portion of benefits (and complying with healthcare reform), payroll processing and funding, Workers' Compensation, all state and federal tax withholdings, employee issues, and more. That way, the employer or the recruiter will still avoid the administrative hassles and additional costs that come with W-2 employees while removing the risk of an IRS audit. This article is for informational purposes only and should not be construed as legal [...read more...]
The Real "Back-Story" on TEC's Services
Interview with Bob Small, Vice President of Carroll Technology Services, Inc. A few years ago, a die-hard direct hire recruiter was forced into making his first contract placement to meet his client's request. He was amazed at how easy and profitable it turned out to be, and since that first placement, Bob Small has actually become an advocate for both contract staffing and Top Echelon Contracting, Inc. (TEC). Consequently, he is often approached by other direct hire recruiters with questions about contracting and TEC's services. Read on for Bob's most commonly asked questions and the answers he provides. Why choose Top Echelon Contracting? As contract staffing back-office services go, in my opinion, they are top-notch. Absolutely everything is taken care of—there is no need to worry once the contract placement is in their hands. From client communication to employee questions to onboarding to human resources to taxes and insurance—they just handle it. Doesn't it bother you that TEC has direct contact with your clients? Absolutely not. Believe me, they can explain contract staffing placements better than you or me. They've been doing this and ONLY this for 23 years. They know their stuff inside and out, and their obvious knowledge and professionalism will put your client at ease. And don't worry that they'll cut you out of the loop—they won't. For one thing, they DO NOT recruit. They have no interest in your client without you. They only make money when YOU [the recruiter] make a placement! For another, they understand that your relationships with your clients are your most valuable business assets and they protect them. That includes situations where a contract placement converts to a direct hire. Even in collections circumstances, TEC is careful to keep you involved and informed. What about marketing contracting to clients? Is there any support with that? Yes, they help you with it. They can create marketing documents for you with your agency name and information on them. All you have to do is send them out. As business ramp-up for contract staffing goes, it doesn't get much easier than that. You can tell, even when you're just getting started, TEC really wants you to succeed. How would I get paid my [recruiter] share of the profit? TEC pays you [the recruiter] as soon as the client pays them. It's seamless. When you make your first placement, they give you access to the Statement of Contract Assignment (SCA) system. From there, you can track everything for each placement you make: timesheets, invoices, collections, etc. They do all the work behind the scenes. I love the fact that every time my client pays an invoice, I get a check in my mailbox like clockwork. What has your experience been with TEC's customer service? It's fantastic. You can always reach someone. If the usual person you work with isn't available or doesn't immediately pick up, they always have backup in place and will get you an answer quickly. You'll never be left hanging. They are always very polite, extremely professional, and highly efficient. If you [the recruiter] screw up, they'll cover your butt and never get on your case about it. They absolutely saved me from getting in my own way on my first contract placement– I'll never forget that! What do you do when a contractor has questions or problems? Just give the contractor your TEC administrator's direct extension. The Contract Administrator will always get back to them quickly and take care of the contractor's questions about benefits, timesheets, paychecks, HR, etc. Again, they can answer tricky employment issues, like questions about the Obama stuff, better than you or me. Let them handle it professionally and promptly. If it's an urgent human resources issue, they also have a 24/7 line for that. Bottom line – would you recommend contract staffing and TEC? Without question. Don't avoid contract staffing and miss out like I did for years—let TEC help you tap into that income stream. They are outstanding, and it's obvious how much they value their recruiters. Customer service is a thing of the past in a lot of industries, but not with TEC. Just work with them, and you'll see what I mean. They get an A+ from [...read more...]
Tips for Negotiating Contract Bill Rates
(Originally posted 03/18/10, updated 06/11/15) What should you do when a client doesn't set any limit on the hourly bill rate for a contract placement? While it might sound like a great problem to have, this can be frustrating because you have no clue what rate they consider acceptable—you have to guess. If you keep your hourly fee (a.k.a. "recruiter share") low and ask a lower bill rate than they expect, they'll be pleased, but you might be shorting yourself. On the other hand, select a rate too steep and you could wind up losing the contract placement and injuring your reputation. So what's a recruiter to do? The ideal approach is to have them suggest at least a range of hourly bill rates. As long as your rate falls within their range, they can't argue that it is unreasonable. If that tactic fails, here are some strategies that have worked for other contract recruiters: Use a standard multiplier – Multipliers usually range between 1.5 and 1.8, but they can go much higher for healthcare professionals and hard-to-find positions. Simply select one and multiply by the contractor's pay rate to determine the bill rate. Base the rate on your target income – Determine how much you want to make per hour and then negotiate the contractor's pay rate to determine the bill rate. If you are using Top Echelon Contracting as your back-office, you can call us to run a Quote based on those numbers. Charge based on a direct placement fee –Calculate what you would normally earn on a direct hire and divide it by the length of the contract. For example, if the contract is 12 months and you would earn $20,000 by placing the candidate direct, divide that by 2,080 hours (the approximate number of hours a full-time contractor would work in a year). You would need to make $9.62 per hour to earn the entire fee in twelve months. You can call Top Echelon Contracting for a Quote that will give you the bill rate that corresponds to this amount. There is no one correct way to set the bill rate. The important thing is to be creative with each client and come up with a rate structure that will keep both of you [...read more...]
Sharing Economy Creates New Class of On-Demand Workers
How much do you know about the "sharing economy?" Also known as the "mesh" economy, it is an umbrella encompassing a variety of systems which enable the sharing of human and physical resources and services. It is a complex socio-economic force at work in shaping the future of the larger economy. And, perhaps most importantly, it is growing rapidly. One system that will almost certainly affect you and the way you recruit is the peer-to-peer (P2P) marketplace. Some examples of P2P services include Uber Technologies Inc., CrowdFlower, and TaskRabbit. These services allow the end-user to order up a human service provider such as a driver, data entry person, or errand runner (respectively) through a smartphone app. The technology interface handles the scheduling of these jobs with on-demand freelance workers, often referred to as "micro-entrepreneurs" by those who run the companies. At first glance, these services seem to offer a win-win proposition: the end-user gets quick, painless access to a service he needs performed, while the micro-entrepreneur can work flexibly on the jobs he chooses. However, as The Wall Street Journal points out, "App-enabled workers don't fit neatly into a regulatory landscape that recognizes only two types of worker: [W-2] employees in traditional work relationships and [1099] independent contractors." Let's take a look at the growing pains that on-demand workers and P2P service providers are experiencing as the sharing economy matures. On-Demand Workers: Micro-Entrepreneurs or Misclassified W-2 Employees? According to The Wall Street Journal, many workers have feelings of ambivalence toward the platforms through which they work. They want to be liberated by the income and flexibility on-demand work allows, but simultaneously feel isolated and confused about their roles with the companies. There are several cons for workers in these arrangements. For one thing, most on-demand work platforms grant the on-demand worker little control over the terms of their labor. Some end up in a grey area with their behavior, work guidelines, and even wardrobe defined by the platform. They are effectively employees, yet none of the traditional W-2 employee protections or benefits apply to them. Moreover, on-demand workers must accept a contract to work with a service platform. The terms of these contracts typically saddle them with all of the risk and liability of independence from a traditional employment situation, but none of the potential rewards of true entrepreneurship. It is clear that a compromise must be found between the platforms and their workers. P2P Service Providers: Innovators in an Unclearly Defined Landscape As with any innovation, the P2P service providers at the forefront of the sharing economy are operating in unchartered territory. They understandably tend to favor the 1099 independent contractor (IC) model of freelance labor, since it saves cost and keeps them unencumbered by employer tax obligations and legal liabilities. However, their on-demand workers may not be correctly classified as ICs. For example, a recent ruling against FedEx Corporation determined that delivery-truck drivers who were required to wear FedEx uniforms, follow standard grooming rules, and use company-owned vehicles were incorrectly classified as ICs. Many P2P service providers are facing similar suits due to the control they exert over their workers' schedules, work, behavior, and even wardrobe. The proliferation of P2P services will eventually force the regulatory bodies to adjust, but those adjustments may be a long while off. Meanwhile, their business models have sparked a debate in courts as to whether on-demand workers should be considered W-2 employees. Unfortunately, this discussion often comes as a result of lawsuits leveled by the disgruntled would-be employees. These on-demand workers, since they do not have the autonomy and control over their work that would classify them as true ICs, maintain that they are entitled to the traditional protections and benefits of a W-2 employee. The law seems to agree. On its website, the IRS states definitively: "You are not an independent contractor if you perform services that can be controlled by an employer (what will be done and how it will be done)." Based on these clear rules, experts predict many of the lawsuits will be successful. It is unlikely that this will put an end to the sharing economy, which has been further legitimized by Amazon's recent announcement of its own addition to the P2P marketplace, called "Home Services." However, it seems likely that P2P service providers will either have to bring their on-demand workers on as true W-2 employees, give up control over them and their work, or find another solution. Contract Staffing: A Potential Solution to Level the Sharing Economy Labor Landscape Through a third-party back-office service like Top Echelon Contracting, Inc., these P2P service providers can outsource the W-2 employment of their on-demand workers. They remain free of employer liability and tax obligations because the back-office becomes the legal W-2 employer of record. The P2P service provider pays a flat hourly rate for each on-demand worker, just as they would with an IC. This solution also benefits the on-demand workers, relieving them of the liabilities and financial risks they run without a traditional employer-employee relationship. At the same time, they will maintain the scheduling flexibility that first attracted them to on-demand work. The "sharing economy" presents a host of challenges, but it is also opening up new opportunities for recruiters. By positioning yourself to help solve the problems these fledgling companies are experiencing, you can benefit in the changing [...read more...]
PROSPER – Principles for Success
Guest article by Barbara J. Bruno, CPC, CTS, CEO of Good as Gold Training, Inc. As a recruiter, you must dedicate yourself to discovering principles that will allow you to do your job better, and as a result, increase sales, profits and your income. This article will address seven areas that will help you prosper the remainder of 2015 and beyond. P Plan and Prioritize R Results Oriented Activity O Organize S Share Expectations P Principles of Sales E Elevate Sales and Profits R Right Things at the Right Time P – PLAN AND PRIORITIZE Any business exists for one reason: to make a profit. Recruiters are not in business to: Provide jobs for their employees Do everything themselves React to issues rather than proactively take control Planning and prioritizing requires a higher level of skill than shooting from the hip. You must: Know and understand your goals and focus Schedule important issues Be precise and detailed Commit to completing your six top priorities daily Coordinate efforts Plan for the entire week (1/52 of your annual plan) Stop preventable interruptions and issues R – RESULTS ORIENTED ACTIVITY Here are some realities in our profession: Constant distractions People on both sides of our sale Everyone's demands can appear like a top priority Stuff happens Working hard or long hours doesn't guarantee success Despite these truths, results oriented activity requires that you: Determine actions closest to the profit Understand best business (what business should be written and worked) Create systems and follow them Issue send-outs for most placeable candidates O – ORGANIZE It is simple – prosperity is not drawn to disorganization. You must be the most organized person in your office. Organization also greatly assists time management. S – SHARE EXPECTATIONS You should create expectations for the following: Clients What they can expect from your firm What you need from them to attract talent they will hire Candidates What they can expect from you What you need from them in order to find them a job Recruiting is a relationship building business. Communication is key to your success and sharing expectations up front greatly improves communication. P – PRICIPLES OF SALES Principle #1 – Demonstrate Top Production Behavior Arrive early Address issues that are not in alignment with your firm's vision and goals Talk with a strength of purpose Maintain a positive attitude Hit or surpass daily minimum results Principle #2 – Always Sell Staffing and Recruiting is a sales profession. Continue to pre-close throughout the entire placement process to enhance your ability to successfully close deals. Principle #3 – Measure For Success The expression, "What gets measured, gets focused on," is true. Measurements of activities in sales provide feedback in order to: Set standards for activities that lead to desired sales results Measure activities at different parts of the sales process Make adjustments to activity areas that need improvement Measure against the new results and then repeat the process Principle #4 – Minimum Standards Sales is a repeatable process. You can accurately predict your production when you know your personal minimum stats and ratios. E – ELEVATE SALES AND PROFITS Most of your focus should be directed at consistently increasing production to enhance sales and profits. The number that is most important to monitor is your send-out totals and your send-out to placement or fill ratio. If you consistently increase send-outs you will consistently increase production. R – RIGHT THINGS AT THE RIGHT TIME Define the areas of responsibility that are most important for you to accomplish and focus on top priorities. Determine the 20% of actions that provides you with 80% of your results and then focus on consistently increasing the 20% of your actions that are result oriented. Conduct weekly reviews to keep your sales and business growth on track. What did I do right? How did I waste time? What do I need to change or implement next week? Follow these principles and you will help your business [...read more...]
How Did a Solo Recruiter Earn $101,047 on One Contract Placement?
One New York-based solo recruiter offered his client a contracting solution in January 2014, and that decision has certainly paid off. His first placement through Top Echelon Contracting, Inc. (TEC) has netted the recruiter $101,047. Even better? The candidate is still working, so the recruiter is still making money. For the average recruiter commanding a one-time 25% fee on a direct hire placement, those earnings would require placing a $404,000+/year candidate. How did he do it, and what wisdom can he offer to other recruiters? We asked him to answer those very questions. What were the circumstances of your contract placement? The client was a large corporation that needed a specialized person to fit a very specific role. The candidate was not easy to find, and that rarity benefitted me. I spent the majority of my career getting to know this industry and building relationships within it, so I was uniquely suited to search for this particular candidate. How much experience do you have with contract staffing, and how did you come to use TEC as your back-office? I worked in contract staffing throughout most of my career with large staffing corporations, so I had a solid base of knowledge when I eventually went off on my own. Because I had experience with contract staffing, I knew that handling the back end of contract placements was much more than I wanted to deal with by myself, so I asked for recommendations. A close friend and colleague referred me to TEC as a "perfect match," and he was correct. How was your experience with our service/ using a back-office? My experience using TEC as the back-office has been stellar. Your company makes it realistic to venture out on your own as a recruiter making contract placements, because TEC takes care of the hardest, most complicated part—the legal, monetary and organizational headaches of the back end. What advice would you offer to someone looking to break in with a well-established client company? First and foremost, you need to learn how the organization works. What do they need, and what are their pain points? Talk to employees, past and present – they often have the clearest viewpoints to offer. Then, you can offer the client something that nobody else can – a true understanding of their needs. But remember that testimonials on your behalf are always more effective than representing yourself. What insider tips do you have for recruiters who are just starting out? The single most important thing you can do is truly differentiate yourself from your competitors. Also, when you are talking to a hiring authority or gatekeeper within a client company, you need to understand what's in it for them—that individual specifically, not just the company in general. Then, address their need. Don't be broad – be specific. Finally, even when you succeed in making a direct or contract placement, don't lose touch with your client or candidate. Continue your relationships with them and make sure it is a fit for both parties. Would you recommend contract staffing to direct hire recruiters? I would absolutely recommend it. If you can improve your services and set yourself apart, then go for [...read more...]


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Vote — Jul 27, 2015 7:15 p.m.
H.R. 2770: Keeping our Travelers Safe and Secure Act
Passed 380/0
Apr 4, 2001
107th Congress, 2001–2002
This bill was introduced on April 4, 2001, in a previous session of Congress, but was not enacted.
Representative for Michigan's 12th congressional district
Read Text »
Last Updated: Apr 4, 2001
Length: 2 pages
To amend the Internal Revenue Code of 1986 to make permanent the exclusion for employer-provided educational assistance programs, and for other purposes.
Legislative action may be ocurring on one of these bills in lieu of or in parallel to action on this bill.
Referred to Committee
Last Action: Jan 22, 2001
Enacted — Signed by the President
Jun 7, 2001
The "H.R." in "H.R. 1483" means this is a House of Representatives bill in the United States Congress. A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.
The bill's title was written by its sponsor.
The committee chair determines whether a bill will move past the committee stage.
There have been no votes related to this bill.
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GovTrack gets most information from THOMAS, which is updated generally one day after events occur. Activity since the last update may not be reflected here. Data comes via the congress project.
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Civic Impulse. (2015). H.R. 1483 — 107th Congress: Employee Educational Assistance Act. Retrieved from https://www.govtrack.us/congress/bills/107/hr1483
"H.R. 1483 — 107th Congress: Employee Educational Assistance Act." www.GovTrack.us. 2001. July 28, 2015 <https://www.govtrack.us/congress/bills/107/hr1483>
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Hard Facts: October 7, 2002
The overall level of solution provider satisfaction with software vendors showed just a slight gain in August, rising 0.9 percentage point from July, according to data from the CRN Monthly Channel Satisfaction Survey.
The overall level of solution provider satisfaction with software vendors showed just a slight gain in August, rising 0.9 percentage point from July, according to data from the CRN Monthly Channel Satisfaction Survey.
A new software tool from Viewpoint is making life much easier for content creation firms and boosting business for solution providers.
Software always has been a gray issue in the white-box market.
Shares of chip-maker Advanced Micro Devices plunged Thursday in response to the company's warning that its third-quarter sales will be about $100 million short of expectations.
Envisioned by cellular pioneer Craig McCaw, backed by Bill Gates -- and financed in part by their bottomless wealth -- the idea of delivering high-speed Internet via a constellation of satellites seemed almost a sure thing.
The TCO buzzword is getting a big workout this week in the e-mail arena.
Given the state of the economy, pinpointing legitimate trends at Arrow's MOCA division's Net@work conference in Florida is proving to be as difficult as reading the trade winds blowing off the Atlantic Ocean. One thing is clear, however: Some VARs are seeing sales pick up.
Chip-maker Advanced Micro Devices Inc. on Wednesday warned its third-quarter sales will fall about $100 million short of expectations.
Convergence vendor AltiGen Communications on Wednesday launched its first IP phone at the Internet Telephony Conference and Expo in San Diego.
GE Access laid off 78 employees, or 13 percent of its North American workforce, Wednesday, according to the distributor.
Ongoing sluggishness in the IT economy has forced another distributor to announce cutbacks. This time, it's GE Access, which on Wednesday told internal staffers that 13 percent of them would lose their jobs. Included in the staff reductions are five vice presidents, including executive vice president Michael Minard.
After a somewhat lengthy dormant period, Lotus Software finally brought out its big guns Wednesday, launching the long-awaited new versions of several products, including Lotus Notes and Domino 6.
Palm Inc.'s board of directors approved a 1-for-20 reverse stock split that will boost the handheld computer maker's sagging stock price.
IBM Wednesday disclosed a few more details about a new group within IBM Global Services where the former PwC Consulting will be housed.
KPMG Consulting Wednesday said it is changing its name to BearingPoint.
The 10 Biggest Cloud Outages Of 2015 (So Far)
CRN takes a look at 10 major cloud outages that occurred so far in 2015 and had a significant impact on services and credibility.
Gartner Forecast: 5 IT Segments On The Decline In 2015
IT research firm Gartner predicts worldwide IT spending will drop 5.5 percent in 2015 compared to last year. Here are the five IT segments expected to take the biggest hit.
The Most Disruptive Technology? 6 Solution Providers, 6 Different Answers
There's no question that the IT industry faces a number of disruptive pressures to change. But there are a number of different answers as to what that top disruptive force is.
Apply now for Fast Growth 150.
This year's edition of the CRN Emerging Vendors list features more than 180 companies demonstrating ground-breaking technology, visionary leadership, and a devotion to the channel.


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Jiwa Bikram Yoga
In a convenient location, this no-frills place offers several different types of yoga sessions including bikram, hot flow and yin.
Spa Bonita
Part of the Waroeng Bonita empire, this male-oriented spa has a range of services in a simple, elegant setting.
Amo Beauty Spa
With some of Asia's top models lounging about it feels like you've stepped into the studios of Vogue . Besides massages, other services...
Retro style meets tropical languor at this deservedly popular bar. There's a tree-shaded terrace out front that's the place to be late...
Merah Putih
Merah Putih means 'red and white', which are the colours of the Indonesian flag. That's perfect for this excellent restaurant that...
Jl Petitenget 19X · interesting places nearby
Sarong information
Open to the evening breezes, the dining room has plush furniture and gleaming place settings that twinkle in the candlelight. But opt for tables out the back where you can let the stars do the twinkling. The food spans the globe; small plates are popular with those wishing to pace an evening enjoying the commodious bar. No children allowed.


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Why read Jules Crittenden? Because of minirants like this:
One of my minor rants about high school reading lists is the inclusion of "Catcher" and "Lord of the Flies." It just seems off target to enshrine the more ridiculous and baser aspects of adolescence by making them the subject of "literature" that's institutionally enshrined for decades in the only reading list that most Americans have in common. I like "Romeo and Juliet," with its message of "Adolescent excess gets you dead. Grow up already" and "Go to First Aid class and learn to take a pulse."
If I were the kind of guy who could get away with saying, "You go, girl," then I would.
Well, and also if Jules was a girl.
Seriously, though, the only reason people still read Salinger is so the government can track the whereabouts of its secret brainwashed assassins. Unless you've got a better theory?