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New York City
Statue of Liberty - Ellis Island
Ellis Island was the main US Immigration and quarentine center from Europe at turn of the century. Many including my own ancestors passed these halls. Today the sight is accessible by ferry from Battery park.more
414 Hotel
We love the hospitality and friendly guest relations they show to all the hotel guests. Very...more
Katz's Deli
What an experience! This was far and away the best corned beef I have ever eaten! Our experience was just as described...loud, fast paced, and SO worth it! Don't be intimidated by the way you are "herded" in and instructed how to navigate the ordering process! Each employee along the way was helpful, and answered questions easily! We also...more
Las Vegas
Fremont Street Experience
I went here twice when I was staying in Vegas, I found it so much better then the main vegas strip. The drinks are cheaper, the pubs had more "alternative" music playing. Two pubs had a cover band playing 90's songs. There's a lot of lights and it looks really old school, they even had an 80's tribute band playing in the street, it was great! I...more
Mandarin Oriental Las Vegas
From the moment I arrived, I felt totally at ease with the thought that I could escape the strip...more
Tips for Great Food for your buck
The Chinatown in Las Vegas, made up of strip malls, is located surprisingly close to the Strip. It is only about a 5-10 minute taxi or bus ride west from the Strip on Spring Mountain Road. The Chinatown Plaza is one of the strip malls that is worth a stop. Here you can find some excellent Chinese restaurants that serve delicious food that are...more
New Orleans
Bourbon Street
Wild few days in Nola ... it's a whole different vibe at night .. lots of bars, restaurants and people partying all hours of the day. It's a wild place and you have to be careful ... stay together and wouldn't suggest a girl being alone there at night. Lots of drinking and a lot of fun to be had but once again you have to be cautious . best...more
Q&C Hotel
I absolutely loved my stay at the Q&C! I was in town for my friend's birthday party, and needed to...more
Cafe du Monde
The lines here at Café du Monde can be excruciating. Come early and don't get in the line for the take out! If you see a table and there is no line on the streetside, take it! The biegnets are nice and the coffee can be good. That said, you can take that can of Café du Monde chickory coffee and make better. Of course you won't be offered the...more
San Francisco
Lombard Street
We walked from our accommodation on Sutter Street, near the city Centre, to Lombard Street, which is called "The Crookedest Street in the World". Wow, those hills sure can be steep! Lombard Street is a part of a district interestingly called Russian Hill. The neighbourhood's name goes back to the Gold Rush era, when settlers discovered a small...more
Omni San Francisco Hotel
Great location, plush and luxurious hotel. Very comfortable, quiet room with a huge bath, king bed,...more
Boudin Bakery & Café
After a long walk from Union Square to the wharf, we were looking for SOMETHING to eat. How can you miss the giant Boudin building right in the center of the action? For breakfast, we ended up in their Bakers Hall, which houses a cafeteria style line. They have a handful of sandwiches and scrambles, as well as a few standbys such as french toast. I...more
Millennium Park
During a very nice VT meet in the Chicago area , a group of us walked from The Bean to the open -air stage and surrounding park to listen to a lovely concert under the sky. The Bean is one of the central attractions of Centennial Park and was the perfect meeting place for the Virtual Tourist attendees for the meet. I was totally amazed at the great...more
The Peninsula Chicago
The Peninsula Hotel in Chicago is an absolutely wonderful hotel! Every detail is thought through and...more
Last visit to Rosemont location October 2015 Giordano's comes up a lot as one of people's favorite pizzas, I hadn't been to one in many years, not because I don't like their pizza, just because I always seem to be taking people to Lou Malnati's for deep dish or because Edwardo's is more convenient for us for stuffed. But when Peter (loisl) came to...more
Los Angeles
Hollywood Walk of Fame
This place needs to be fixed because it is crap. The characters in costumes are thieves they steal things from you but then I caught one stealing something so when he saw me he gave me an evil look. BE SAFE AND DON'T GO THEREmore
Magic Castle Hotel
The Magic castle hotel is a great place to stay. It looks small at first view but its rooms are on...more
In-n-Out Burger
In-N-Out Burgers is chain of fast food restaurants with locations in Southwest US. Founded in Baldwin Park, California, in 1948 by Harry Snyder and his wife Esther Snyder, the chain has it's headquartered in Irvine. In-N-Out Burger has slowly expanded outside Southern California into the rest of the state as well as into Arizona, Nevada, Utah, and...more
Key West
Smathers Beach is the largest public beach in Key West. Powdery soft sand, turquoise water, lined with palm trees - it is what a south Florida beach should look like! On the windy day we were there for a beach wedding, there were kite-surfers out on the water who were fascinating to watch! The beach is located on the south side of the island,...more
Eden House
I am currently experiencing the happy hour on a deck above the pool. It is the designated smoker's...more
Blue Heaven
The food at Blue Heaven is phenomenal! The music, service and atmosphere are incredible as well. We had friendly, prompt service, and the food was absolutely perfect! I highly recommend this restaurant if you are visiting Key West. I wish all of the restaurants in Key West had wonderful food, great service and a beautiful environment such as...more
Stanley Park
This is one of Vancouver's most famous attractions and features, and well it should be. It is 1,000 acres (409 hectares) with a number of attractions inside, including the Vancouver Aquarium, the Stanley Park Totem Poles, the Nine O'clock Gun, and many miles / kilometers of trails. A considerable part of the park is preserved forest, though if you...more
Opus Hotel
A contemporary hotel located in the very cosmopolitan Yaletown. Top-notch service from a very...more
Stepho's Souvlaki Greek Taverna
I was in Stephos this week and did not like the attention of the waiter Allan. When I finalized my food, he even asked me if I wanted the bill and has put the bill on the table. After that, I handed him my credit card for payment. Then he came back and told me that sometimes credit cards from Brazil are not accepted. An absurd! because I used the...more
Faneuil Hall - Quincy Market
A visit to Boston HAS TO INCLUDE going to the Faneuil Hall Marketplace! It's amazing! First we will talk about the historical significance of it. In 1742 Peter Faneuil, Boston's wealthiest merchant, built Faneuil Hall as a gift to the city. Samuel Adams rallied the citizens of Boston for independence from Great Britain here. George Washington...more
InterContinental Boston
It is hard to recommend the concierge level option strongly enough The rooms are the same, but the...more
Faneuil Hall - Quincy Market
We were quite disappointed with the choices or lack thereof of places to eat (with decent food) around Faneiul Hall Quincy Market and were quite surprised when we found Ned Devine's. It is located at the end of Quincy Market's food hall with it's own separate entrance from the outside. We decided to check out the menu and see what they had to...more
Old Montreal
Old Montreal is one of the most beautiful places in the city. It's filled with old buildings, cobblestone streets, etc from way back in the early days when Canada was being colonized by the French. There are also a lot of shops, restaurants, and in the pedestrian areas there are artists and performers.more
The Ritz-Carlton Montreal
Elizabeth Taylor and Richard Taylor got married here. If it was good enough for Liz and Richard...it...more
Pouting, smoked meat sandwiches are on two huge menu boards in English and French. Cash only and people line up in front. Take out next door was pretty busy too. Best pouting I've had. Smoked meat sandwich was sweet and so soft and good. Communal tables, fast and friendly service.more
CN Tower
Go up here and have a ball, also the views are fantastic Getting onto the floor can be a problem if you look down, but one you are on the floor there is no problem :) Go try it out. you will enjoy it :)more
Four Seasons Toronto
I recommend this hotel to everybody. I was only 2 nights here and it was for certain one of the best...more
CN tower Revolving restaurant
Ok so you can't come to Toronto without going to the CN tower restaurant. They kindly gave us a window seat as we were on our honeymoon and i have to say it was amazing!!! - we got there for 6pm so watched the sun set and the lights come on. The food was nothing special. Yes the portions were quite good but the peri peri chicken I don't think had...more
Chichen Itza
It´s a couple of hours by car from Cancun, but I think that it's impossible to skip its visit. Chichen-Itza it's popular worldwide, and it would be silly not to visit it, being so close. So, have swim in the early morning (great!) visit Chichen-Itza, and have another late swim to receive the night (even better)more
Hyatt Zilara Cancun
Service: The best service I have ever experienced. For example, we got in the room and I opened 2 of...more
Street & Local Food
Tikin xic is one of the best fish dishes I've had, and I must say, I've had a lot. Remember the alternative spellings too, because it may be see as "tikin xic", "tik-n-xic" and "tikik chick" or anything that is phonetically the same. What is is loosely is charbroiled fish brushed with achiote sauce (a slightly spicy red sauce). What is is...more
Universal Studios
The park and attractions are great but customer service is terrible. I had purchased a buy two get one free park passes for 4. With the US exchange it was $927.45 Canadian, quite alot of money for 3 days amusement. When I arrived at the park I was told that my tickets were expired because they discontinued the promotion! I was directed to...more
The Villas of Grand Cypress
As an alternative to Orlando's many hotels, the villas on offer make an excellent base for an...more
Fulton's Crab House is a favorite dining option for us in the Downtown Disney area when we are in the mood for Seafood. My wife and I both love seafood; and this place has it in abundance. The restaurant is a replica of a riverboat called the Empress Lilly. My wife first ate here as a child with her family; they served the first character...more
Puerto Vallarta
during the days or in the evenings, you will always find something to see or do if you take a leisurely stroll on the "malecon," which is a wide pedestrian promenade/walkway that runs alongside the beach. it stretches from about 14 blocks north of the rio cuale (this is the central downtown area) to about 9 blocks south of the rio cuale (this is...more
Marival Residences & World Spa Puerto...
We had a DREAM VACATION at the Marival Resort. We will be going back once or twice a year. The...more
Pipi's Restaurant & Bar
My wife and I have been going to PiPis since 1991 and have taken friends and customers to this great resturant. The people are friendly, the food is great, the drinks huge. We go yhere at least twice in our seven day stay in PV. Fajitas, all of them, served flaming hot and with all the fixings.more
Space Needle
When you come to Seattle, Space Needle is the symbol of the city that you shouldn't miss. You may take the giant elevator to get a breath taking view at the observation deck, or just walk around and visit the museums around. Kids love Pacific Center. For adults, you will enjoy the fantastic glass art work with beautiful colors at Chihuly Garden!more
Hotel Monaco Seattle - a Kimpton...
We stayed at this hotel from July 5 - 9th, 2010 as a family of four with 2 adults and 2 children...more
Seafood Restaurants
Known for their huge servings, the Crab Pot restaurant sits on the water overlooking the bay & harbor. Just down from the Seattle aquarium, it is what you think of when you think Seattle seafood. Wait staff bring your order to your table and dump the contents of a huge bucket of seafood on the table accompanied by wooden mallets and a board to...more
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text:
Definitions for gallupˈgæl əp
This page provides all possible meanings and translations of the word gallup
Princeton's WordNet
a town in northwestern New Mexico near the Arizona border
Gallup is a city in McKinley County, New Mexico, United States. The population was 21,678 at the 2010 census. It is the county seat of McKinley County and the most populous city between Flagstaff, Arizona and Albuquerque, New Mexico.
Images & Illustrations of gallup
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"gallup." Definitions.net. STANDS4 LLC, 2015. Web. 29 Nov. 2015. <http://www.definitions.net/definition/gallup>.

subset: commoncrawl


text:
Welcome to my sketchbook!
thank you to view and comment! ^^
Welcome to my sketchbook!
thank you to view and comment! ^^
Last edited by Lê Ngọc Anh Thư; November 9th, 2012 at 04:41 AM.
first blood! hê lô bear! =)) your sketch scare me ( I want to die, you son of the beach
> i will killlll youuuuu!! muawhahaha >)
you freak
some color pic ^^
thank for your view!
Respect for the bear. They're extra nice
The watercolor thing in fist post kinda rocks too, keep it up!
My sketchbook
The Mad Spartanian Pack of Mad Spartans:
LibertyMAD // n1fritMAD // dan_IimattaMAD // FallenangelMAD // Hu-haMAD // SushyMAD // RaphireMAD
Medved, vodka, balalaika. СНГшники на СА
Damn good sketches! Amazing!
continue updating:
poster for film "Into the wild", my school exercise:
some sketch for my comic (the colors will come tomorrow ^^):
Great start. I dig that quirky blue bear you did. Would be great to see you post more of those.
Cute characters. Really like the still life's and envirnments too.
- A man diligent and skillful in his work will stand before kings -
- All hard work brings a profit, but mere talk leads only to poverty -
"You can't design what you don't know." Jeff Watts (as seen in Windmaker's SB)
i agree with mokhi! love the little watercolours especially
sb most art copied to page 1
Weapons of Mass Creation 2011 ::: Add your favourites!
skype: velocitykendall
facebook: Alface Killah
Thank all of you!
i'm studing at graphic design, include design movie poster
there are some pages in my comic "Scarlet Ibis"_with the help pf Dang Hoang Phuong:
Last edited by Lê Ngọc Anh Thư; August 5th, 2011 at 02:56 AM.
Your illustrations are amazing! Keep up the good work.
some page of "Scarlet Ibis"_with the help of Dang Hoang Phuong
Last edited by Lê Ngọc Anh Thư; August 5th, 2011 at 02:55 AM.
some page of "Scarlet Ibis"_with the help of Dang Hoang Phuong
my old pic:
and my new sketch, wish i can color it soon ;_;
haizzzz, so deserted
i can't read it, but i like what i see especially your environments are amazing
Love that Into the Wild poster and the still life studies; great work!
Sketchbook * Deviantart * Twitter * Google+ * Facebook
Very cool stuff I really like your black and white work
I like all your pencil work so far, do post more
Those landscapes from your first post are a real treat to look at.
Sketchbook - I really appreciate comments and critique, please visit!
Danny_K Icecold
"Good artists are the crappy artists who never gave up!!"
Your latest colors in the comic are very pretty.
Thinking connects desire with creation.
How good are you?
The Road to Perdition
nice. like ur style
Haha man, you are amazing! I like your ideas, humour and style, from posters to comic. The birds on last post is super! Post more man, !'ll definitely comeback here!
I'm making mess here: Sketchbook .
also on dA and tumblr
Old sketchbook, in case anyone interested.
Your sketches and illustrations are very beautiful! You have such an interesting style and sense of humor!
thank all of you XD, i'm very happy because your visiting and comments. i'll try more!
some of my new sketch:
some day ago, i went to a cat coffee bar and saw many cute cat, so i began drawing them:
Hi everybody! I did't post anything on here for a long time. I think i should try hard
This's a finish artwork for two birds's sketch i have already post above
And some other birds 's sketch (i was in a bird mania)
My artwork with channel mixer:
The two fluffy fat birds sitting on their branch just made me smile. Seems like you made my day
Developed Actively by vBSocial.com


text:
Monday, December 19, 2011
Chewing the leg
16 comments:
Hello Andrew:ReplyDelete
A leg of lamb - absolutely delicious and well worth the expense.
We have no idea about the skewer.
We got all mushy and oohed and aahed over the black faced lambs in Scotland - then found the menu at our hotel had "Black-faced-lamb" something or other. I'd rather eat lamb than any other meat, but not that night.ReplyDelete
As always, only after coming home did we "see" the black faced lambs in Aussie paddocks.
Love gnawing on bones. I masticated two (!!) turkey carcasses at a Christmas dinner recently.ReplyDelete
That's what you call value for money - My Father used the end of a teaspoon to extract every last morsel of marrow!ReplyDelete
So FruitCake, we should buy some black faced lamb meat. I'm in.ReplyDelete
AdRad, you should probably keep your mastication experiences to yourself. Send me an email if you really want to tell me about your mastication experiences.
Dianne, I have just realised that the marrow hole is smaller. The end of a teaspoon would not fit in now, but it used to.
I can't get over how the price of lamb has skyrocketed.However if it is good for a few meals it makes it worth while. The skewer is to dig out the marrow...yuk.ReplyDelete
Diane, seems none of my readers are marrow diggers. Quite disgusting, but oh so delicious. The price of lamb must crash soon. Or will ColWool hold the price up high, even though sheep are now quite plentiful and well grazed.ReplyDelete
Michael, if no skewer is available, I have sucked out the marrow. Not sure that I would want a whole dish of it though.ReplyDelete
mmmm yummy lamb. Skewers are for stabbing things.ReplyDelete
You're right about the German roots. They don't eat much lamb over there, It's all pork; chops, roasts, schnitzels...when my mum went back to visit in 1970, she went shopping and bought a leg of lamb to cook dinner for her parents, and they were shocked. Who is going to eat all that? is what they asked her.ReplyDelete
You're also right about the marrow hole. It's smaller because the lambs are smaller. When I was a child, lamb was almost at the hoggett stage before being butchered, now every lamb on the market is baby lamb, smaller and barely old enough to leave its mother, which is one reason I refuse to buy it. Apart from not liking it.
Fen, with gravy and mint sauce, not the sweet variety though. Skewers are for digging around too.ReplyDelete
River, R and I are often perplexed about how one roasted chicken used to feed eight people. It must have been, as you suggest with lamb, they were much bigger.
It's easy to make roast chicken feed 8 - the trick is to serve it with 8x the chicken's weight in assorted roast vegetables!ReplyDelete
I am not sure Red. I think the birds were much bigger back in the good old days.ReplyDelete


text:
Dan Richard, current High-Speed Rail (HSR) Authority Chairman and Judge Quentin Kopp, former HSR Authority Chairman, duked it out on KQED radio right before Thanksgiving. Richard stated, "I won't say this was the ruling we were hoping to get but on the other hand the claims that this was a major setback are wildly overstated." Kopp countered, "The ruling was a major setback."
Richard who argued back about what the judge didn't do, offered, "Judge Kenny didn't stop the project; he didn't cancel the contracts." Kopp reminded him, "The judge didn't stop you from spending money because you're spending federal money. And who knows how financially responsible the fed bureaucracy is? Maybe they'll let you go ahead and spend it but there is a limit to that. They can't spend more than 50% of the total cost from Federal money."
Denham/Latham letter to General Accounting Office:
But clearly some one is watching from Washington DC since alarm bells sounded one day after the adverse rulings. Congressmen Jeff Denham, (R) Turlock and Tom Latham, (R) Iowa requested an investigation from the U.S. Government Accountability Office (GAO) about the terms and agreements between the Federal Railroad Administration (FRA) and the California High-Speed Rail (HSR) project and the risk now associated with the project. Denham is the Chair of the subcommittee on Railroads, Pipelines and Hazardous materials. Latham is the chair on the subcommittee on Transportation, Housing and Urban Development.
A letter dated November 26, 2013, shows the Congressmen troubled about a specific quote from Deputy AG during the Prop 1A court case where Ms. Inan says, " [t] he State is spending only Federal money," and floated the concept that spending those federal grant funds, "does not commit bond funds…and there is no need to match anytime soon." The state contends it can continue the project with federal funds and the California Superior Court does not have jurisdiction over the spending federal funds.
More in the letter:
The Congressmen show great concern about contract provisions in the FRA and California High-Speed Rail Funding Agreement dated December 2012. They note the "departure from standard Federal/local cost share agreements where funds must be spent concurrently from requiring matching funds. Considering the magnitude of the project, we are concerned about FRA's stewardship of Federal funds in California and elsewhere."
The letter states, " taxpayers' funds may be at significant risk with questionable likelihood of recovery if the Authority fails to comply with the terms of the agreement. " They are also concerned about "the extent to which FRA has amended agreements with other state grantees."
The Congressmen ask the GAO to address the following questions:
· Is the Authority currently violating, or on the verge of violating its grant agreements with the Federal government? If the Authority is in violation of those agreements, what remedies are available to the Federal government?
· In August, the Authority was found to be non-compliant with State law regarding the project's funds and environmental requirements. What impact does this finding have on the California grant agreements with the Federal government?
· Since the FRA continues to expend grant funds paying the Authority for current activities, do the recent State court rulings put the FRA in violation of any Federal laws, including the Anti-Deficiency Act? If so, what remedies are available to the Federal government?
· What responsibility falls on FRA to re-evaluate the grant agreements in light of these court rulings?
Note: California has had five revisions since the project grant agreements were signed in early 2010; and rumor has it a 6th revision will appear later this Spring. The revisions always seem to help overcome difficulties the project is facing. The current agreement, #5, is full of details about keeping the FRA abreast of lawsuit activity.
It acknowledges compliance with other state laws and requires quarterly reporting. It says this in the agreement:
" There has been no material adverse change in pending litigation, including the timeline for resolution, or change in any other circumstances that might prevent the Grantee from securing and delivering its required matching funding contribution, including any change in circumstances consistent with the Funding Contribution Plan included with this Agreement as Exhibit 3"
Here's the link to the funding agreement: http://hsr.ca.gov/docs/about/funding_finance/funding_agreements/FR-HSR-0009-10-01-05.pdf
A public records request has been sent to the HSR Authority to obtain quarterly reports as well as electronic communication between the Authority and the FRA.
Comment and a little history:
In the December 2012, 5th revision of the funding agreement, the federal government agreed to advance grant money without the 50% state match because of project's problems to obtain bond proceeds. It was a departure from the normal procedure as expressed in a letter the Authority was sent on March 25, 2011 from then Under Secretary for Policy from the Department of Transportation (DOT) Roy Kienitz which stated using federal grant funds first was not possible. "California was awarded funding based in part on the impressive state match they promised in the grant applications. Withholding these matching funds would put the California's high-speed rail project in serious jeopardy"
Kienitz, the author of the March 25 letter, left the DOT in late fall, 2011; and before the year ended, was working for Parsons Brinckerhoff (PB), the program managers for the California High-speed Rail project. Interestingly, the advance spending revision was developed in the 2012 time frame.
Current Funding Agreement
The current funding agreement dictates the spending of American Recovery and Reinvestment Act of 2009 funds. Since the feds are spending all their money first, the state is required to begin catching up with matching state funds by April 2014 (or sooner if bonds are issued). The court's ruling now forbids the spending of state bonds for construction purposes until they come up with a satisfactory Funding Plan which specifically meet two requirements: they have the source of all the funds identified Initial Operating Segment (IOS) and all environmental work as been completed.
Currently the project only has 29 miles of environmental clearance for the 300-mile stretch that goes from Madera to the San Fernando Valley. Also, against an estimated IOS construction cost of $31 billion, HSR has only identified $6 billion in committed funding (of which roughly half involves federal funds).
The problem of switching the IOS: What would they pick?
The state clearly doesn't have the additional $25 billion to fund the current IOS. The environmental work is incomplete as well. They would have to complete the Fresno to Bakersfield segment and come up with another, legislature-appropriated source of state funds or private investment funds to cover cost of construction.
Another possibility is the state might change the location of the IOS with accompanying proof that there will be enough riders to make the segment subsidy proof. Regardless there will be a very likely delay in the promised 50% state match of fed funds. It's simply not possible to go through all the steps required and legally comply to begin spending bond funds by April 2014.
Whatever Initial Operating Segment they choose must have the original segment as part of it because that particular segment has obligated funds, which were committed to in 2012, which may not be transferred at this late date to a brand new segment.
Another possibility is that the Rail Authority could simply attempt to keep the same 130-mile stretch in the Central Valley that the court ruled insufficient and change the label from the Initial Construction Segment to the Initial Operating Segment. One, the judge might not like a simple switcheroo of the title on the same segment however the reality is there is not sufficient ridership to support this approach. Insufficient ridership equals operating subsidy, forbidden by Prop 1A.
Many knowledgeable Authority employees, board members and the current Authority's chairman are on record admitting this won't work. Specifically in March 2012 (Mountain View, Ca.), in answer to a question by then Senator Alan Lowenthal who implied insufficient ridership in the Central Valley equals operational subsidy forbidden by Prop 1A, Dan Richard responded: "Our business plan never intended, our business plan does not contemplate that we would operate the HSR in the central valley. That has never been part of our plan, for exactly the reason you said there's not sufficient ridership to do that."
Will the FRA continue to fund the project?
According to Washington sources, the Federal Railroad Administration (FRA) is apparently very aware of the request for a GAO investigation. It is rumored, though not confirmed, that due to California's court rulings, the FRA may have ceased reimbursing California for project expenses in order to have time to figure out next steps.
In addition, sources reveal another reason for possibly paused funding may be that the FRA could be in violation of federal law if it continued to advance funds, knowing that California is unable to match due to the court rulings.
See the briefing paper researched by William Grindley and William Warren for a meeting with the US Assistant Inspector General (IG) Mitchell Behm. The paper was delivered in person to the IG just days before the court remedy ruling stating the Authority abused its discretion and submitted an insufficient funding plan to the state legislature. It outlines why the FRA should stop funding the California project.
The Authority says:
Board Chairman Dan Richard revealed some initial thoughts in the KQED interview on November 27, 2013. He believes that the old funding plan is attached to an old business plan that was done in late 2011. He also said that, " When we revised our business plan in the spring of 2012, there were a lot of things we did with the HSR Program which I think addressed a number of key concerns. " He believes their new approach is superior since "high-speed rail is now seen as integral part of the state's rail transportation network. "
Quentin Kopp commented," This wasn't tied to any old plan; the any old plan was high-speed rail. This isn't high-speed rail, it's something else." Kopp adds, "Tell the voters that's what you're going to do with their money, their tax money which they have to repay to the bond buyers; they have to repay with interest. Be honest."
Comment: Neither the draft Business Plan November 2011 plan or the April 2012 Business Plan addressed the court's ruling. The IOS South was selected in the newest business plan and the blended system was introduced as a cost saver, bringing down the cost from $98 billion to $68 billion. There was never a revision of the November funding plan despite changes in the business plan. While the notion of putting the HSR bond measure back on the ballot sounds like a good idea, there is clearly not time to create, schedule and complete such a proposition before federal funds must be matched.
Richard said in the radio interview, "My colleagues and I are getting together next week for the HSR Authority meeting. I suspect after that, we'll be able to lay out to the public, what the course is going to be. We think a number of these issues can be addressed and addressed in a straightforward way."
The question is how.
Denham/Latham Letter: http://denham.house.gov/sites/denham.house.gov/files/11-25-13%20Denham%20GAO%20Letter.pdf
William Warren declaration explains the finances and specifically the spending per the FRA agreement. http://transdef.org/HSR/Taxpayer_assets/Warren%20Declaration.pdf
Here are the rulings: Tos/Fukuda/Kings County: http://www.saccourt.ca.gov/general/media/docs/tos-v-ca-high-speed-rail-authority-ruling2-112513.pdf
The Validation Case: http://www.saccourt.ca.gov/general/media/docs/tos-v-ca-high-speed-rail-authority-ruling-112513.pdf
Links to all legal briefs can be found at http://transdef.org/HSR/Taxpayer.html
Kathy Hamilton has written several recent articles on the current lawsuits and many other subjects concerning the High-Speed Rail Authority. See a brief synopsis by title on her site: http://www.examiner.com/transportation-policy-in-san-francisco/kathy-hamilton


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San Diego technology industry trade group CommNexus has named a new chairman and board members for 2013.
Mike Salfity, a vice president with Hewlett-Packard's Imaging and Printing Group — which operates an inkjet product development facility in Rancho Bernardo — takes over as chairman of the nonprofit organization that runs the EvoNexus incubator program for startup tech companies and offers other services to local tech firms. Salfity replaces John Major of Broadcom, who will continue with CommNexus as chairman emeritus.
Other new CommNexus board members are Dan Marotta, an executive vice president with Broadcom; Dean Sirovica, vice president of business development with Huawei; Burton Goldfield, chief executive of cloud-based human resources provider TriNet; Alex Kunczynski, president of D&K Engineering; and Michael Steelman, head of the corporate benefits division of The Hegardt Group.
Overland sees lower revenue, smaller loss
Overland Storage, a San Diego maker of data storage and backup products, reported lower revenue but a smaller loss for its fiscal first quarter ended Sept. 30.
Revenue was $11.7 million, down from $14.1 million for the same quarter last year. The loss narrowed to $4.9 million, or 17 cents a share, from $5.4 million a year ago.
The company blamed the lower revenue on the economic slowdown in Europe and longer sales cycles as customers delayed taking products due to market uncertainty. Overland is counting on three new branded storage products that it recently introduced.
"These new products have significantly expanded our addressable market and have allowed us to participate in new opportunities not previously available to us," said CEO Eric Kelly. The firm also said it has ongoing patent litigation claims against rival BDT under review with the U.S. International Trade Commission and in federal court.
Mike Freeman • U-T


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1 posters
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The Graham Norton Show is a British comedy chat show broadcast on BBC One in the United Kingdom. It was originally shown on BBC Two from February 2007 to May 2009 until it moved to BBC One from October 2009. Presented by Irish comedian Graham Norton, the show's format is very similar to his previous Channel 4 programmes, V Graham Norton and So Graham Norton, both of which were also produced by So Television.
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Here's a look at the stars of "Teen Mom" then and now, as well as updates on the cast of "Teen Mom 2." — Amy and Nancy Harrington, Yahoo! Contributor Network
'Teen Mom': Then & Now
19 / 20
Leah Messer ("Teen Mom 2" Season 1)
Leah Messer: Then
Leah Messer had twice the stress of other young parents on "Teen Moms" -- in the form of twins Aliannah and Aleeah. Somehow she managed to graduate from high school and maintain a relationship with her daughters' father, Corey Simms. But when her boyfriend discovered she cheated with an ex, he called it quits. Only upon realizing that baby Aliannah had a brain abnormality, Messer and Simms put aside their differences and shared parenting duties. They were briefly wed, with their six-month union collapsing under the strain of their challenges.


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Lives in Ontario, Canada
Works as a Software
Has a website at http://georgenagy.ca
Joined on May 6, 2007
|Total: 1, showing: 1 – 1
On Sony RX1 Hands-on Preview (624 comments in total)
In reply to:
slaughtr: Since I have owned an X-100 and then moved to an X-Pro 1, I can say the only reason I would not look at this camera is the fact that it is a fixed lens. I know all the reasons why people would say that's not a bad thing, or even a good thing, but it's not for me. Give me this camera, with the full sized sensor, with the ability to change lenses and I will sell my Canon DSLR.
Interchangeable lenses, build in EVF/OVF and fast AF is deal breaker for me
For now I will stick with my Nikon and Fujifilm
|Total: 1, showing: 1 – 1


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Curious George Cake
- Uploaded By jdub253
- 2010-06-15 16:08:52
Got this Idea from a lot of cakes I saw here. The Hat & Georges face are made of RKT covered in Fondant. I wasn't 100% happy with it, but the gal I made it for loved it...I guess that's what counted.
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Year-in-review webcast at a glance
Employment tax year-end planning essentials
A last minute move by Congress to increase the 2014 transit benefit limit, several significant legal decisions and the midterm elections take top billing as important developments in tax year 2014 creating challenges for employers now and in the years ahead. Also noteworthy are numerous federal, state and local reporting and tax payment changes that will require immediate consideration this year-end.
On 13 November 2014, a six-member panel of Ernst & Young LLP's experienced Employment Tax Services professionals shared their perspectives and insights concerning these developments for participants of its webcast, "2014 employment tax year in review."
2014 employment tax highlights at a glance
- The parity in transit and parking benefits is retroactively reinstated for 2014, giving employers little time to avoid time-consuming Forms W-2c and Social Security/Medicare (FICA) tax refunds.
- From an employer's perspective, the Additional Medicare Tax follows rules similar to federal income tax withholding.
- 2014 Form W-2 reporting changes include a greater risk that the SSA will reject Form W-2 files with certain errors and a new form for third-party payers of sick pay.
- Don't forget to update your EIN responsible-party information.
- Employers are gearing up for new Affordable Care Act information reporting requirements.
- Congress could soon accelerate the Form W-2 filing due date.
- Dynamic state marriage equality laws continue to create payroll tax confusion and compliance challenges.
- Supreme Court rules that lump-sum severance is subject to FICA, but tax-saving Supplemental Unemployment Benefit (SUB) plans are still viable.
- 2014 sees tougher stance by courts and states on classifying workers as independent contractors.
- Ernst & Young LLP's state roundup demonstrates the importance of having a local compliance focus.
- More localities mandate employer-provided transit benefits
Highlights of the webcast and a few of the key takeaways follow.
Law retroactively increases 2014 monthly transit benefit limit
On 19 December 2014, the President enacted Public Law No: 113-295 that retroactively reinstates through 31 December 2014 a number of the employer-related extenders that expired on 31 December 2013.
Under the Tax Increase Prevention Act, a one-year reinstatement applies to the parity in parking and transit benefits, the Work Opportunity Tax Credit and a few other employer-related business tax credits, such as the Indian tax credit and the wage tax credit for military reservist differential pay.
The 2014 monthly tax-free limit on transit (including van pool) benefits is increased from $130 to $250 to match the limit set for parking benefits in Rev. Proc. 2013-35. Accordingly, employers that have provided transit benefits in excess of $130 per month in 2014 may need to make adjustments to their employees' 2014 taxable wages reflecting the increase in the monthly tax-free limit of up to $120 per month ($250 - $130).
A similar eleventh-hour move occurred for tax year 2012 when fiscal cliff legislation enacted on December 31, 2012, caused employers to scramble to make wage adjustments and issue tax refunds to avoid filing Forms W-2c.
It is likely the IRS may again issue special rules as it did in IRS Notice 2013-8 that would allow employers to show all transit benefit-related adjustments for 2014 on the 2014 fourth quarter Form 941-X.
Unlike the 2012 retroactive change in transit benefits, employers should have time before December 31, 2014, to issue refunds of Social Security/Medicare (FICA) and federal income tax withholding overpayments to employees, thereby avoiding time consuming gathering of employee FICA consent letters and issuance of Forms W-2c.
Following are considerations in handling 2014 retroactive transit benefits adjustments.
- Employer-provided transit benefits. If employers incurred the cost for 2014 transit benefits, and such cost exceeded $130 per month, an adjustment that reduces employees' taxable wages of up to $120 per month of that excess cost can be made to the last wage payment in 2014. Accordingly, any refund of Social Security, Medicare or federal income tax withholding will be automatically reflected as an increase in the employees' net pay.
If it was not possible to make the adjustment in tandem with a regular or bonus wage payment made to employees between now and December 31, 2014, employers will need to separately refund FICA and federal income tax withholding overpayments. Keep in mind that refunds of federal income tax withholding are normally prohibited after December 31, 2014.
Additionally, absent any special rules from the IRS to the contrary, FICA refunds made after the filing of 2014 Forms W-2 with the Social Security Administration will result in the added burden of filing 2014 Form W-2c and collecting FICA refund consent letters from employees.
- Employee pre-tax contributions. If employees paid for their transit benefits with pretax contributions, and absent any IRS special rule to the contrary, an adjustment reducing their 2014 taxable wages will not apply unless they can make a catch-up pretax contribution before 31 December 2014.
- Employee after-tax contributions. If employees made after-tax contributions in addition to pre-tax contributions under a qualified transportation fringe benefit plan, up to $120 per month of their after-tax contributions may be reclassified as pre-tax contributions thereby reducing their taxable wages for 2014.
If it was not possible to make the adjustment in tandem with a regular or bonus wage payment made to employees between now and 31 December 2014, employers will need to separately refund FICA and federal income tax withholding overpayments. Keep in mind that refunds of federal income tax withholding are normally prohibited after 31 December 2014.
Additionally, absent any special rules from the IRS to the contrary, FICA refunds made after the filing of 2014 Forms W-2 with the Social Security Administration will result in the added burden of filing Form W-2c and collecting FICA refund consent letters from employees.
Employers should keep in mind that states do not necessarily follow the federal rules for transit and van pool benefits, and these rules should be reviewed before making adjustments to 2014 state taxable wages.
- 2015 transit benefit considerations. Congress could reinstate the transit benefit parity for 2015; however, employees making pre-tax contributions for this benefit will not be eligible for any tax credit unless employers give them an option to make after-tax contributions in addition to their pretax contributions.
For this reason, employers should consider an after-tax contribution option up to the 2015 monthly limit of $250 per month. For example, employees are allowed to contribute up to $130 per month on a pre-tax basis, and up to $120 per month on an after-tax basis.
Why Additional Medicare Tax is similar to federal income tax withholding
Late last year, the IRS issued final regulations (TD 9645) explaining the requirements for employer withholding and reporting of the Additional Medicare Tax that was effective with wages paid on and after January 1, 2013.
The final regulations explain the important difference between Social Security/Medicare (FICA) and the Additional Medicare Tax of 0.9% applicable to wages in excess of $200,000 — namely, the prohibition on adjusting withholding amounts after the close the year. If an employer withholds too much or too little FICA tax from wages, a correction can be made to the withholding amount on Forms 941 and W-2 for the statute of limitations (generally, three years).
However, similar to federal income tax withholding, no adjustment is allowed to the amount of Additional Medicare Tax withheld if the error is discovered after the close of the tax year.
Consequently, if employers discover in 2015 that they withheld too much Additional Medicare Tax in 2014, they will need to instruct affected employees to claim a refund when they file their federal income tax returns. If a 2014 withholding shortage is discovered in 2015, employers are liable to pay the shortfall over to the IRS. All or a portion of the withholding liability can be abated to the extent employees provide a statement (Form 4669) showing they paid the tax to the IRS.
Note: The IRS has not yet updated Forms 4669/4670 to include the Additional Medicare Tax.
Recently, the IRS issued an announcement clarifying the instructions for reporting corrections to Additional Medicare Tax wages and contributions on Form 941-X, Adjusted Employer's Quarterly Federal Tax or Claim for Refund. See page 17 for more information.
Read our special report for more tips and facts about the Additional Medicare Tax.
2014 Form W-2 reporting changes include greater risk of SSA rejecting your Form W-2 files and new third-party sick pay form
Form W-2 files the SSA will now reject
Beginning in tax year 2014, the SSA will reject Forms W-2 for correction where Medicare wages are less than the total reported Social Security wages and tips, where the Social Security wages and tips are zero but there is Social Security tax withheld, or where Medicare wages are zero but there is Medicare tax withheld. Household employers' Forms W-2 will also be rejected if the Social Security and Medicare wages are equal to or less than the annual amount exempt from Social Security and Medicare tax (i.e., $1,900 for 2014).
The rejection of Form W-2 files puts employers at risk for late or non-filing penalties, making it important that electronic files are tested before filing them. AccuWage is a free service the SSA makes available to test Form W-2 files for identifiable reporting and record layout errors. Businesses that rely on a third party to file their Forms W-2 should consider asking their vendors to provide them with confirmation that their Form W-2 files were successfully cleared through AccuWage.
New IRS form applies to certain third-party payers of sick pay
Insurance providers and other third-party payers of sick pay are required to file a "third-party sick pay recap" to reconcile their Forms 941 to Forms W-2 in those instances where their client employers file the Forms W-2 to report third-party sick pay. Prior to 2014, the "third-party sick pay recap" was filed using a "dummy" Form W-2 and Form W-3.
Effective for tax year 2014, the Form 8922 is instead used for this purpose. The IRS will be updating Publication 15-A sometime in December to reflect this reporting change.
Don't forget to update your Employer Identification Number responsible-party information
Beginning 1 January 2014, any person or entity with an Employer Identification Number (EIN) is required to report a change in the responsible party on IRS Form 8822-B, boxes 8a through 9b, within 60 days of such change. If the change in responsible party occurred before 2014, a Form 8822-B was required to be filed by 1 March 2014, reporting only the most recent change.
The instructions for Form 8822-B state that while reporting a change in the responsible party is mandatory, there are no penalties for failing to do so. However, it is important to keep in mind that neglecting to provide this information puts the responsible party at risk of not receiving IRS notices concerning his or her personal liability for tax deficiencies, and penalties and interest will accrue against the responsible party notwithstanding the failure to receive these IRS documents.
The responsible party named on the Form 8822-B is not determinative of the individual who will ultimately bear personal liability for trust fund tax. Rather, the IRS identifies responsible parties based on all of the facts and circumstances. For this reason, it is important to carefully consider who is named the responsible party on Form 8822-B as these are the persons who will need to be immediately aware of any IRS inquiries or collection efforts that personally affect them.
For more information concerning who is a responsible party, see the IRS website.
Businesses are gearing up for Affordable Care Act information reporting
Under the Affordable Care Act (ACA) and starting next year (for filing in 2016), large employers are required to provide information statements to employees and information returns to the IRS that contain details about employees' health coverage benefits.
This new information reporting effort is substantial in scope and requires a coordinated effort between payroll departments and benefits enrollment and insurance plan administrators.
On the other hand, the reporting infrastructure necessary to produce employee statements and IRS returns is similar to the annual filing of federal Forms W-2. Consequently, while payroll departments will be dependent on data from other internal and external systems to meet the reporting requirements, they will likely be integral in the compliance effort.
On 24 July 2014, the Department of the Treasury and the IRS released long-awaited draft tax forms for the ACA's information-reporting requirements for employers and health insurers under IRC §6055 (Forms 1094-B and 1095-B) and IRC §6056 (Forms 1094-C and 1095-C).
Under §6056, employers must provide information to the IRS and employees about coverage that employers offer to their employees. IRC §6055 requires insurers and employers with self-insured plans to report to the IRS information on individuals enrolled in health coverage plans. The information-reporting requirements generally apply to large employers as defined under the ACA (i.e., employers with at least 50 full-time equivalent employees).
Employers must begin collecting information required to be reported when the employer mandate takes effect on 1 January 2015, and information returns will be filed for the first time in 2016. The final regulations apply the same filing schedule used for Forms 1099 to the filings required under IRC §6055 and IRC §6056.
That is, annual returns for the calendar year must be filed with the IRS electronically by the following 31 March, or by 28 February if filed on paper. Statements to employees must be provided annually by 31 January.
For more information, read our special report.
Congress could accelerate Form W-2 filing deadlines to combat tax refund fraud
In August 2014, the US Government Accountability Office (GAO) issued a report to Congress examining steps that can be taken to curb the "large, evolving threat of (IRS tax) refund fraud." The report focused on the type of tax refund fraud involving an individual's theft of valid taxpayer identifying information (e.g., Social Security Number and Employer Identification Number) when submitting tax returns.
While the full extent of the issue is unknown, the IRS estimates it paid $5.2 billion in fraudulent identity theft (IDT) refunds in filing season 2013, while preventing $24.2 billion (based on what it could detect).
On 31 July 2014, Senator Orrin Hatch (R-UT) introduced the Tax Refund Theft Prevention Act of 2014 (S.2736) that would support IRS tax fraud prevention efforts by making a number of changes in the procedures governing the filing of Form W-2 and 1099-MISC.
The bill, containing many of the fraud prevention measures included in the Administration's budget for fiscal year 2015, proposes to make a number changes affecting businesses, including a change in due date for filing Forms W-2 with the SSA and Form 1099-MISC with the IRS to February 15, whether the forms are filed on paper or electronically. Further, by 1 January 2017, the Department of Treasury would be required to submit a report to Congress with recommendations pertaining to whether the Forms W-2, 1099-MISC or other return filing due dates should be further accelerated to January 31.
Some businesses are already meeting challenging deadlines for filing their Forms W-2 as the number of states (and localities) imposing a 31 January due date continues to grow.
Dynamic state marriage equality laws continue to present challenges in fringe benefit taxation
Last year's ruling in United States v. Windsor resulted in changing the definition of marriage to include a same-gender couple.
In Revenue Ruling 2013-17, the IRS clarified that a "place of celebration" standard applies in determining whether a same-gender couple is lawfully married.
Under this standard, couples who are married in a state that recognizes same-gender marriages are treated as married for federal purposes even if they reside in a state that does not. The federal marriage definition continues to exclude from the marriage definition domestic partners and those with civil union and registered domestic partner licenses that may be lawful under state law.
For federal purposes (e.g., Social Security, Medicare, unemployment insurance and income tax), the revenue ruling was effective 16 September 2013.
The decision in Windsor deals only with the federal marriage definition, leaving the matter of marriage rights under the control of the states. The decision triggered a legal challenge of state laws preventing same-gender marriage across the US. On 6 October 2014, the US Supreme Court declined to weigh in on a number of these cases and by 20 November 2014, the number of states allowing same-gender couples to marry rose to 35.
Confusion and complexities arise in determining whether same-gender partner benefits are subject to state income tax withholding and employment tax (e.g., unemployment and disability insurance). For instance, a state's marriage laws are not necessarily determinative of the withholding and employment tax rules governing a same-gender partner's benefits.
For example, some states that don't issue civil union licenses to same-gender couples will exclude from wages health benefits provided to couples who obtained a civil union license in another state.
Additionally, the date that a state begins issuing marriage licenses to same-gender couples is not necessarily determinative of the date on which same-gender spousal benefits are excluded from state taxable wages. Rather, the tax effective date is based on the totality of the facts and the circumstances and any specific tax guidance issued by the state.
If businesses have not carefully evaluated their benefit enrollment process, studied the adequacy of their pay and deduction codes, and consulted with their employment tax advisors about state taxability configurations, chances are high that compliance gaps exist requiring immediate attention.
Supreme Court rules lump-sum severance is FICA taxable, but a SUB plan is still a viable tax-savings option
For many years, beginning with a case brought before the courts by CSX Corporation, it was argued that severance pay provided to involuntarily terminated employees should not be subject to Social Security/Medicare (FICA) tax, whether paid periodically as a supplemental unemployment benefit (SUB) or paid in a lump sum.
In 2008, the Federal Circuit ruled in favor of the IRS in CSX, concluding that similar severance-type payments were subject to FICA (CSX Corp. v. United States, 518 F.3d 1328 (Fed. Cir. 2008)). CSX did not request a rehearing, and on 11 August 2008, the opinion was considered final.
In 2012, the Sixth Circuit Court of Appeals affirmed the 2010 decision of the Michigan District Court that Quality Stores is entitled to a refund of FICA that it collected and paid on severance payments. Because the courts were divided on the matter, the government requested that the Supreme Court agree to hear the case. (United States of America v. Quality Stores Inc., et al., No. 10-1563.)
On 25 March 2014, the US Supreme Court decided the Quality Stores case, ruling that severance payments that fail to satisfy the IRS criteria for SUBs are subject to Social Security and Medicare (FICA). The 8 to 0 ruling by the justices was a decisive victory for the government, ending more than a decade of legal challenges triggered by CSX.
In its closing remarks, the Court noted that severance payments tied to the receipt of state unemployment benefits (SUBs) continue to be exempt from FICA tax under current IRS guidance (Rev. Rul. 90-72, 1990–2).
For more information about SUB plans and other ways to manage tax expenses associated with severance pay, read our special report.
Courts and states take tougher stance on classifying workers as independent contractors
Worker misclassification occurs when a business treats a worker meeting a law's employment test as an independent contractor. As compared to independent contractors, employees are generally protected by various labor laws, and payments made to them are covered wages for income tax, unemployment insurance and other payroll taxes.
Worker misclassification occurs not only when an employer erroneously classifies an employee as an independent contractor, but also when the worker is not classified at all and becomes part of the underground economy.
Misclassified and "underground" workers reduce revenues necessary for paying unemployment benefits while adversely affecting an employee's ability to receive UI benefits, workers' compensation coverage, Social Security benefits, health insurance coverage, retirement benefits, and protection under the federal, state and local wage-hour laws. Additionally, businesses that don't properly treat workers as employees unfairly compete against those businesses that do.
Two trends have converged in 2014 to heighten employer awareness of the standards they use in treating workers as independent contractors rather than employees: a tougher stance by some of the courts and an increased audit focus stimulated in large part by federal funding to the states.
2014 state roundup
Numerous ballot initiatives were passed in the 2014 midterm elections that will require a greater employer focus on local compliance issues in the months and years ahead. Of significant note is the addition of two cities (District of Columbia and New York City) that will join San Francisco in requiring employers with 20 or more employees to provide transit benefits to their employees.
Mobile workforce tax compliance is a continued concern as several states maintain their aggressive nonresident income tax withholding audits. State rules vary considerably in terms of the amount of time or wages, if any, that can be overlooked in determining if a nonresident income tax obligation applies. It appears that Congress will not enact federal legislation (HR 1129) this year that would prohibit states from imposing an income tax on wages earned by employees who have spent 30 or fewer days in the calendar year working in a state.
State tax filing and tax payment requirements were also revised in a number of states. Maine, for instance, will end combined reporting effective 1 January 2015, and a number of states are imposing electronic filing and tax payment requirements on all employers.
2014 unemployment insurance roundup
The markets' collapse of 2007 and 2008 placed an unusual strain on state unemployment insurance (SUI) trust funds, so much so that, at the peak of the recession in 2009, 21 states had taken loans from the federal government. In addition to higher federal unemployment insurance taxes (FUTA) that apply to employers in states with an outstanding federal unemployment insurance (UI) loan balance, higher SUI taxes can also apply.
SUI taxes have declined somewhat in response to the improved economy. For tax year 2014, for instance, 24 states lowered their base SUI tax rates and two states lowered their SUI wage base.
Recovery, however, has been much slower for many of those states with sizeable federal UI loans. Employers in states with an outstanding federal UI loan balance as of November 10 of the calendar year are subject to a FUTA credit reduction that increases the FUTA tax rate that applies to them. In 2013, employers in 13 states were subject to a higher FUTA tax due to the FUTA credit reduction, compared to eight in 2014. Several states will continue to have federal loan balances on 10 November 2015, and employers in those states face FUTA tax rates of 2.6% or more (as compared to the normal net FUTA tax rate of 0.6%).
For several years, the Administration has proposed raising the federal wage base from $7,000 to $15,000, a move that would automatically increase the state SUI wage base in more than 30 states with a wage base below $15,000. It is speculated that forcing these states to maintain a higher wage base will pave the way for future solvency and reduce the higher costs employers incur when SUI benefit payouts are financed.
For more information on the state electronic filing requirements for unemployment insurance and Forms W-2, see our 2014 payroll year-end checklist.
More localities mandate employer-provided transit benefits
This year, a number of municipalities joined San Francisco in requiring that employers make qualified transit benefits available to their employees. Under a qualified transit benefit plan, employers either provide transit benefits directly to their employees or allow employees to purchase their transit passes with pre-tax contributions. Employers will need to consider if their transit benefit plans meet the latest IRS qualified plan requirements.
See our special report for more details on the local transit benefit requirements.
For more information
|Download "Employment tax year in review" as a printable document.


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This precious SYLVANIAN TOY INSPIRED BIRTHDAY PARTY was submitted by Ycoy Stichon of La Belle Fete Weddings & Events. Oh my goodness what a darling party! I love the pastel color;...SEE MORE
Tag Archives: toy party
This darling TOY THEMED SECOND BIRTHDAY PARTY was submitted by Denise Lage of Atelier Personnalise. Isn't this party just delightful?! It has so many elements that are just so c...SEE MORE
This adorable VINTAGE TOY LAND FIRST BIRTHDAY PARTY was submitted by Dorothy Bagting. What a delightful first birthday party! There are so many fun toy ideas and details that I just...SEE MORE
This sweet TRANSPORTATION + TOY THEMED BABY SHOWER was submitted by Agatha Moraes of Joy in the box. What a darling baby shower theme! I especially love the cute party printables and ...SEE MORE
This sweet VINTAGE TOY THEMED BIRTHDAY PARTY was submitted by Amanda Santana of Açucarado Papelaria Personalizada. What a cute party! I absolutely love all of the fabulous dessert i...SEE MORE
This fantastic LEGO THEMED BIRTHDAY PARTY was submitted by Mona McIntyre of Lush Parties. Some great party ideas and elements in this Lego birthday celebration are: The Lego shaped fa...SEE MORE
How fantastic is this LEGO THEMED SEVENTH BIRTHDAY PARTY submitted by Amy McLeod of Sugar Buzz Dessert Tables & Lolly Buffets {Australia}! All the little lego themed details are ad...SEE MORE
This darling ROCKING HORSE PARTY was submitted by Renata Bastos of Felicità Festa. What a fun party theme centered around a classic toy. Love it. Party Decoration: Laura Jordao Party S...SEE MORE
I just love this TOY SHOP THEMED BIRTHDAY PARTY submitted by Nicky Sheppard of Sweet Details. The navy blue, red and white color scheme is darling. And look at how cute the toy drum cake i...SEE MORE
I hope you love this LEGO THEMED 5TH BIRTHDAY PARTY, submitted by Sarah Epstein of Crackers Art, as much as I do! Everything is just adorable. So many clever elements! Here is what Sarah...SEE MORE
You're going to LOVE these two STAR WARS BIRTHDAY PARTIES I'm featuring today! The first one is a super fun Star Wars Lego Party submitted by Christine Kantaporn of Pure Joy Even...SEE MORE


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Spike Spiegel // Realism
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Rated 5 / 5 stars
It caught my breath how detailed and how the face has realism to it. Nice job.
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The intense (and I mean INTENSE - this looks like it was based off a real person) realism of the face has a strange contrast with the completely flat hair that actually creates a really pleasing contrast. They wouldn't go wrong to use this picture as a reference for finding an actor for him in a live-action movie. Great job all around.
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Not worth the money. There are much better diet books on the market and this one doesn't even make the list.Published on Aug. 26 2002 by S. Pederson


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Choose your preferred language. We speak English (US) and 41 other languages.
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Select your hotel from the list. Or search for hotels on the City page of Veulettes-sur-Mer
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Hotel Des Bains
Chambres d'Hôtes Le Grismoustier
La Maison D'Albatre
Le Clos des Camélias
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Les Fregates
(0.7 miles)
Malleville-les-Grès (1.2 miles)
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Vénesville (2.4 miles)
Crosville (2.4 miles)
Le Val
(2.5 miles)
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Erneville (3.5 miles)
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Les Grandes Dalles
(4.4 miles)
Vinnemerville (4.6 miles)
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The future of our country lies with its youth. We aim to give our youth hope, to facilitate their access to institutions of higher learning and to guide them towards becoming responsible citizens of this wonderful country.
MISSION STATEMENTThe African Scholars' Fund, through awards and guidance, assists promising young schoolchildren from desperately poor homes to complete their secondary or TVET college education.
Non-Profit Organisation 002-838. An Educational Trust registered with the Master of the High Court.Donations are tax-deductible in terms of Section 18a of the Income Tax Act.


text: I have been trying to use this style file to put hyperlinks into my pdf files, and I can't make it work. Is it possible that I don't have the right TeX distribution or something? How would I tell? Does anyone know of commands they have used to do this successful? \href isn't working for me. Thanks


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4 posters
4 groups
A couple of comical, out-of-work archaeologists in Egypt discover evidence of the burial place of the ancient Egyptian princess Ananka. After receiving funding from an eccentric magician and his beautiful daughter, they set out into the desert only to be terrorized by a sinister high priest and the living mummy Kharis who are the guardians of Ananka's tomb.
© 2004 - 2015 The Internet Movie Poster Database | This page was executed in 0.01246 sec.


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Originally Posted by fstop
You didn't mention you had other cameras to use. BTW I'll take my SVT over a bulgarian meat wagon any day of the week.
Actually, calling a 335i coupe - having only two doors as coupes do - a wagon is an obvious error in typology. As well, mistaking a Bavarian for a Bulgarian is about as accurate as referring to an American as an Argentinian. I will give Ford? credit for being the only one of the shrinking three that did not need its sorry self bailed out by the federal governments of the US and Canada as well as the taxpayers of the State of Michigan and the Province of Ontario. That said, I remain deeply suspicious of any car company that has to engage in de facto bribery to convince consumers to buy its cars!
Nikon F hands down.
Akiva S.
Nikkormat FTN, FT2, Nikon F, Nikon D7000
Lots of Nikkor Glass
Pentax MX - SMC Pentax-M 50mm 1.4
My Blog
The most silent Nikon is the one with the broken shutter!
or the one that was
shot and drowned
in long island sound
My black FM3A serial 28xxxxx is quiet. The mirror seems to be dampened a lot compared to my other FM3A serial 22xxxxx and FE2. At first I even thought the shutter was broken.
Originally Posted by fstop
or the one that was
shot and drowned
in long island sound
Is it really silent, or is it you can't tell because it's immersed in sound?
I do use a digital device in my photographic pursuits when necessary.
When someone rags on me for using film, I use a middle digit, upraised.
I had a Nikon F4 here for a few days. In fact, the sound is much less annoying than I had expected...
But I must admit, an F4 is not for me: too many buttons, even if I do not attach the MF-23 back. Is that a camera or a piano keyboard? It's in my list of trades now.
The future belongs to the few of us still willing to get our hands smell like fixing bath.
To me the most silent Nikon was the F2 Photomic I had burgled from my house when I was at work about twenty five years ago, I've never heard a peep from it since .


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Our friends over at 7 Tutorials have organized a giveaway exclusively for How-To Geek readers, and you can enter to get your own copy of their book Step by Step: Network Your Computers and Devices, published by Microsoft Press.
The new How-To Geek Trivia application has just been approved in the Windows 8 store, so if you're already running the release preview you can go and download it right now for free. It'll give you a daily dose of geeky trivia right on your Windows 8 desktop.
Want to get the latest version of Windows 8 right now? This one is called the Release Preview, and it's available for download right now. There's a lot of little bugs resolved, the multi-monitor support has improved, and you should download it now.
Whether you live somewhere without 4G coverage, you live in a bad coverage zone, or you just want to conserve some battery life, it's extremely simple to disable 4G / LTE on the new 3rd generation iPad and switch to 3G instead, which uses less battery life.
After using Windows 8 for a while, I've come to the conclusion that removing the Start button from the Taskbar was a huge mistake. Here's how to make your own "Start" button that brings up the Metro Start screen—but doesn't waste any memory at all.
The reality is that it's pretty unlikely there will be many problems, but it has happened before. In either case, it's an interesting story with some pretty cool video of the storm. Check it out at the link below.
If you've used VLC player to play anything that has multiple audio tracks, you've probably noticed that it doesn't stick to the language you want it to—which is especially annoying when watching a series and you have to change language for every episode.
Yeah, you're right, the title of this article should make you laugh, and with good reason: it should be easy to shut down your PC, right? Well, Windows 8 makes it a little more confusing. Here's how to do it if you haven't figured it out already.
You've probably already been using hotkeys in Windows 7 and previous versions, so now that Windows 8 is out, all you need to learn are the new shortcut keys. Here are the important new keys in a short list that you can easily learn.
The latest Windows version was just released, and here's how you can get your hands on the Consumer Preview, otherwise known as the Windows 8 Beta, right now.
We've previously shown you how to modify the icon on an .EXE file, but if you've tried this you might find out that some apps and programs give you an error that says "This file has a non-standard resource layout… it has probably been compressed with an "EXE compressor". Here's how to fix it.
The Amazon Kindle Fire is a great tablet, but it's a little sparse when you first take the device out of the box and power it on. There are no books to read, no music and not very many apps. Prepare yourself before leaving the house with your new toy. Here are some things you'll want to do the first time you fire up your Kindle Fire.
Don't look now, but there's a ninja in my browser! Not only that, but I can switch between multiple profiles in Google Chrome with ease—which is extremely useful if you have more than one Google account.
If you tried to print, but the job just got stuck in the queue without being able to cancel it, you're experiencing a stuck print job. There's a simple way to clear out the print queue, but it's not always the most obvious thing. Here's how to do it.
If you've managed to get access to the newest version of the Twitter web site, also known as #NewNewTwitter, you might have noticed that the content is now on the right-hand side, which just feels unnatural. Here's how to fix it in Chrome or Firefox.
Hopefully you aren't reading this after a long night of sitting in the cold, fighting with other people to acquire a device that will be out of date in a month. Instead of shopping, it's time to give the gift of less sucktacular browsers.
Talk to any tech person, read any forum, and at some point you're sure to be told to update your drivers… but what does that really mean? And is it necessary to compulsively update your drivers? Here's our take.
Not that long ago, we reviewed the Kindle Fire, and one of our biggest complaints was how lousy the browser is—but we've discovered the trick to making it actually fast. Here's how to fix it.
We got our Kindle Fire a few days ago, and since then we've been poking, prodding, and generally trying to figure out how to break it. Before you go out and buy your own, check out our in-depth review.
Have you ever needed to press a key every couple of seconds, or every few minutes? Perhaps you're playing a video game and you're waiting for an item, or you've got some other reason. Either way, here's how to make your PC do it automatically.
If you've just opened your shiny new Kindle Fire and tried to connect it to Gmail using your own custom (not @gmail.com) email address, you might be in for a surprise: the email account wizard has no idea how to handle this scenario, even if you pick Gmail at the beginning. Here's how to fix it.
Today at 11:11 and 11 seconds, the date and time will be a perfect same-number palindrome—that is, it will read the same backwards and forwards, using the same number. It will be 11:11:11 on 11/11/11, and that won't happe...
The results might surprise you! Our friends over at 7 Tutorials did some testing and found that the free IObit uninstaller application actually stacked up pretty well against the paid solution from Revo—though perhaps with a few less features.
Sometimes you just want things to be simple, and whether you want to buy a book, DVD, or even products like shaving cream and dry goods, you can do it in a snap with Amazon's mobile app. If you're a Prime member, it's free 2-day shipping as well.


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Hello fellow WordPress developers!
I'm trying to wrap my head around the custom post type capabilities in wordpress... I have a custom type that I called faculty and I've set the capability_type for it to fac_profile. I also have a new role that I've created, also called faculty(I don't think that's a conflict but I can change it easily). Now, I want people of that faculty role to be able to only change faculty profiles they are assigned as an author to. If I assign them the permissions
'read_fac_profile' => true,
'edit_fac_profile' => true,
'edit_fac_profiles' => true,
'publish_fac_profiles' => true,
all is well and good but they can add new profiles. If I remove 'edit_fac_profiles', the whole default wordpress admin UI disappears. Is there an easy way to accomplish what I want or do I have to implement my own UI with custom permission checks to imitate the WordPress default one?


text:
I'm building a Reversi player using the standard alpha beta pruning search algorithm. I'm trying to add a translation table to store previously calculated nodes in the search tree. So I need to hash a 2 dimensional array representing the game board (the state) and store a value for that.
I can't come up with anything better than a double for loop iterating over my arrays and adding all values together multiplying them with the offsets to get unique hash values.
public int hashCode() {
if (dirtyHash) {
int hash = 0;
for (int i = 0; i < Board.SIZEX; i++)
for (int j = 0; j < Board.SIZEY; j++)
hash += board[i][j] * (i + Board.SIZEY * j);
hashValue = hash;
dirtyHash = false;
return hashValue;
I suspect there must be a much smarter way to do this? Anyone got any ideas?


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Getting Started with Oracle Fusion Cloud Integrations
By Asantaga-Oracle on Dec 04, 2014
Updated: 4-May-2015
Hey all,
If your getting started with integrating your application with Oracle Fusion Cloud then I wholeheartedly recommend you read the following resources before starting.. Most of the below is specific to Oracle Sales Cloud because it has App Composer, however much of the below is also applicable to HCM, ERP and other Fusion products..
Some of these are a MUST have read before you start integrating/coding/customizing :-) I've put them here in the order I think would work for most people... Kinda like a getting started check-list
I consider this blog entry an living blog entry, in that I'll be updating it on a regular basis, so make sure you periodically check this location
Top 5 Fusion Integrations Must Reads
1. Familiarise yourself with the Sales Cloud Documentation. Specifically :
- Go through the "User" section, documents like "Using Sales Cloud", "book. If your a techie like me you'll sit there and think, "Hey this is functional why do I need to read this?", well you do.. Even as a technical person, reading through the various user documents like the Using Sales Cloud" bits as an end user helps you understand what the different concepts/topics are.. You'll also understand things like the difference between a Prospect and a Sales Account, territories, assessments and much more.. Its worth a quick read, but do make sure you have a functional consultant to hand to make sure your not building something which can be done by configuration....
- Read through all the books in the "Extensibility" section. The only anomaly here is the "Business Card Scanner mobile App" document. Its a walk-through of how to integrate Sales Cloud with a 3rd party Service to do business card scanning with MAF... Id leave that till last...
- Peruse the Development section, this section contains a number of example use-cases, ie how to create a customer in R8, how to call an outbound service, its a good read....
- Once you've this then look at the "Tasks" section of the docs....Here the curriculum development folk have categorised some of the most common tasks and put short cuts to the documentation detailing how to do this.. e.g. like adding a field to Sales Cloud, calling a soap webservice etc
- Many Sales Cloud integrations involve customizing the Sales Cloud User Interface. The customization could be as simple as adding a few fields to a standard object (like Opportunity), creating new objects (like MyOrder), validation or adding external content to one or many pages.
- If your adding fields make sure you read the "Introduction to SalesCloud Customizations" section.
- If you will be adding validation, triggers or calling webservices from Sales Cloud then make sure you read up on groovy scripting, and specifically the chapter on calling outbound SOAP webservices from groovy.
- Make sure you understand the difference between calling a SOAP Service from groovy and creating an outbound webservice call using object workflows.
- In a nutshell , calling SOAP Services from groovy is a synchronous call, and calling a SOAP Service from a object workflow is a fire-and-forget asynchronous call
- If you need to make sure an outbound webservice call is executed successfully then call the outbound webservice from a groovy script and surround it with an exception handler to catch any errors
- On the subject of groovy be aware that in Sales Cloud you do not have access to the entire groovy language, thus make sure you understand that we only support a number of groovy functions (white-listing) and these are documented at the end of the book , Appendix A Supported Groovy Classes and Methods
- If you think you will be calling SOAP WebServices in Sales Cloud then the "Getting started with WebServices" is a MUST read... This doc goes into details into how to look up the SOAP webservice in Fusion OER, how to create static proxies, querying data and how to perform CRUD operations...
- Get to know Oracle Fusion OER,, its a gold mine of information.......
- Read Arvinds ( A-Team Chronicles Blog ) excellent "Invoking Sales Cloud SOAP Services from external Applications (part 1)" blog entry. This blog entry describes the steps aronud looking up a SOAP service (ie Opportunities) and then how to create a SOAP JAX-WS static proxy using JDeveloper11g. I personally would the JAX-WS Proxy approach (vs the Data Control) and then building Java code around this to support your application.
- Many integrations involve embedding a 3rd party web app into Oracle Sales Cloud as an iFrame or pressing a button in SalesCloud and calling the 3rd party app (either a UI or WebService call) . If your doing this then you'll almost certainly need to pass a "token" to the 3rd party application so it can use that it can call back to Sales Cloud with a key rather than a plain text username/password combo.. We call this key JWT TOKEN and its based on industry standards (http://jwt.io/) . For a starters read my JWT Getting started blog entry and then use the links to read the core documentation
That covers the top 5 areas of integration.. Now for a list of locations where you can get even MORE useful information :
More Information
- I worked with Development to get this mini tutorial series done, its excellent but Im obviously not biased eh ;-)
- This is a new document we recently completed based on how to use the new R9 Simplified SOAP TCA Services.. Although the document is targetted at R9 developers, it covers many of the standard topics like how to create a proxy, how to create a create operation etc.. It even has some sample CRUD payloads which are really really useful
- Good friends of mine, they host a fantastic blog, youtube channel and whitepapers for Fusion Developers, another gold mine of information covering customization , extensions and integration code.
- Youtube channel : Not content with an awesome blog the Developer Relations folk even have a you tube channel where they host a collection of short "tutorials", showing all sorts such as "How to add a field to a page" , " How to call a webservice" etc..
- Oracle Fusion Developer Relations Whitepapers
Thats it folks!
If there are blog entries you'd like to see, or specific how to's, then feel free to contact me at firstname.lastname@example.com


text:
Lives in Melbourne, Australia
Works as a Telecom Engineer
Has a website at http://www.siddhartha.kundu.com
Joined on Mar 29, 2007
Another example ..lens cap holder=a solution for which there is no problem!!
Do people really lose lens caps? I have never lost them...
Whats the difference between keeping in your pocket / bag or attaching it to the silly magnet?
Those, who do lose lens caps frequently will also forget to attach their caps to this magnetic clip..
Looks like another Research in Motion in making...they don't see what customers see..
"& to the little voice in your head that says it can't be done.......because we don't see what you see......we see impossible"
Am I the only one who finds it a bit arrogant...Is team Canon snubbing their customers?
Looks like a Canon competition to me..
I don't think any high end 1 series or L lens is being released first in India.
This is a very niche & limited market in India. Also most of high end products are released pretty late in India (as compared to global launch).
Who knows..I may be wrong...Why not a Canon Smart Phone with 4K Video????
Canon seems to be more focussed on video these days..
But Canon India seems to have generated lot of hits on their site ..That could be the marketing ploy..
Siddharth: At $250 it actually competes with all compacts with very limited zooms
Nikon Coolpix S800 series
Canon Powershot series (not all)
Even Sony H400 is more expensive..
This looks like a clever product strategy...
Sorry..my mistake
At $250 it actually competes with all compacts with very limited zooms
Nikon Coolpix S800 series
Canon Powershot series (not all)
Even Sony H400 is more expensive..
This looks like a clever product strategy...
Apology is good Marketing too!!
I would always prefer an OEM strap but a 5DM3 + 70-2002.8LIS2 gives me all kinds of aches after 30 minutes. Even the Optech strap did not work for me.
The Blackrapid strap does a good job of distributing the DSLR+ Lens weight. So far works for me.
My gripe abt it is its quite clumsy, gets tangled and the connector screw gets loose easily !!
What I don't like abt the Peak Design is
- No padding
- Looks very bad..those wide straps looks like one of those suitcase straps (that you wrap around your suitcase) you get in $2 shops..
Why not small transceivers from Pocket Wizard or Yongnuo to fire normal flashes..
Love to see multiple 600 EX RTs being fired by iPhone :)
Good move.. Hope they have sorted out their site security issues properly
Vertu is a brand meant for very selective people...For them its absolutely necessary carry one (something different to which ordinary people like us use) to display their status...
It can be wrapped in gold, diamonds, leather of endangered animals...it doesn't really matter...These are status symbols..only...caters to a crowd who probably don't have any interest in dpreview..
For us the newsfeed serves as good entertainment. :)
Not a terrible idea.. Considering you wouldn't want to use up your data limit on watching movie etc. from cloud..
I have free 50 GB on Box but doesn't mean I stream music or movie on my iphone from it using my 3G/ 4G connection
The pricing is terribly high for a simple product like this..
Eventually going to killed by Chinese copies with better features..
Good news for Sony!!!.
Looks like Canon's strategy pundits feel photographers will eventually migrate to video...hence the need to develop DSLRs with better video capability only !!
Assuming I do win a lottery or a bag of $4000 falls on my head..and I buy this lens..
But how do I manual focus with my 5Dm3? Its too painful...
Hope Canon takes out 50 1.2L II
Latest addition to my bag
- Expodisc Whitebalance filter
I'm planning to quit my job and start up the following.. I will manufacture dummy Leicas ( precise copies that will look like a Leica but actually just a dummy )
You can flaunt them (like jewellery) with pride!!
M dummy: £1000
Vario X dummy: £ 500
Oh there will be a Hermes version copy later for £4000
Looks like Leica is creating brand imagery that says" Leica is not meant for photographers but only for the rich and snob. You just need to show the red dot to make every one aware you are rich and above others."
Soon die hard M photographers will be ashamed to take their cameras out in public...as they may not be taken as serious photographers..
Sony and Fuji should immediately take out range finder styled full frames to capitalise on this..
zodiacfml: i knew, it was nothing close to an M. i could smell a mile away that they would want you to get the M, if you desire the mount and/or the sensor.
Asia is price sensitive market...for the affluent class they will go for the M9 or 240..
And we complained abt a $3000 full frame 35mm f2 RX1...
Lets hope Sony releases a full frame NEX body soon..
Wonder what was the business logic behind this camera...Dpreview should cover this