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Money laundering ?????
Three new clients have approached us, and I don't like what I see.
All three are ladies hairdressers.
They all share the same premises. Rent, rates, power, etc are all paid from one business bank account, and enough funds put into it by the 3 hairdressers to cover it.
They then have three individual sets of accounts prepared as "sole traders" showing their taking, minus one third of the joint expenses.
Whilst this is broadly neutral from the tax point of view, in my opinion it is a blatant "VAT fiddle". They are effectively partners in one business. Each individual last year showed a turnover of around £30k-£40k. Individually this keeps them below the VAT registration threshold, but, as a partnership their total turnover would have been £115k, well above the registration threshold. This indicates something in the order of £20k VAT evaded.
Any observations? Or am I missing something here?
What if one of the hairdressers owned the premises 2 thanks
What would be the VAT position if one of the hairdressers owned the premises and rented space to the other two?
Presumably the 2 paying rent would not need to register for VAT, the one who owned the premises would have to register as income plus "rent" would take them over the registration threshold.
However, that is not the case as they have not paid rent, they have shared all expenses equally.
artificial separation 2 thanks
Financial, organisational and economic links required. but I would say joint bank account has shot them in the foot, and they are at risk to a past assesment, let alone a direction going forward. Do their work stations clearly indicate to the public that they are seperate businesses ? i suspect if banking was not seperated then nothing else has been either.
money laundering ?? who knows.... will be after they don't put it right when you tell them.
Bad advice possibly ? who did this the client or the accountant ?
I think there is still an amnesty for late Vat registration ??
Tax office accounts 2 thanks
This is how many a tax office would prepare partnership accounts or ex tax office employee ? am I right ?
No money laundering 2 thanks
Based on what we've been told, and only on what we've been told, I don't believe there to be a money-laundering issue. I can see nothing dishonest in their activities, and all three appear to be operating three legitimate businesses. The onus is on HMRC to demonstrate that the business is in effect, for VAT purposes, a partnership (and possibly may always have been). Having seen this kind of thing before, HMRC are more likely to issue a prospective direction, but clients should be advised that a retrospective assessment (and penalty) cannot be ruled out - as TBK says, the joint bank account is less than helpful here.
As always, I'd be interested to hear what the real expert in such matters - David Winch - has to say.
As far as I can see there is nothing to indicate 3 separate businesses, in fact the contrary. One (jintly employed) receptionist, all taking into same till, one business name above the door, etc.
My take on it is that they have benefited to the tune of about £20k in unpaid VAT by what I consider to be a clear artificial separation. I havent considered if any income tax benefits accrued to them by this, but suspect that may be negligible.
From an ex tax office employee 1 thanks
What a mess! I would guess that the clients set this up - I cannot believe a "qualified" could do this. [Sheathing her claws(:-)]. I have not had need or experience of the VAT amnesty but it certainly looks as if this may help and, if the clients did set this up, I doubt there was any avoidance intended as most dont understand the ins and outs of VAT - though ignorance etc etc....... One of the problems here is the trade in question - being labour intensive there will not be a lot to set against VAT owed, lets hope that there was VAT on the rent as it is a commercial letting. I agree the joint bank account is the main problem. It needs sorting out sooner rather than later. I have had to sort out much worse VAT problems than this - at least any dues can be split between three people.
As I caveated ... 1 thanks
... my comment was based only on what we were told - it seems that we were indeed missing something. We're now told that there is a single business name above the door, there is a single receptionist and a single till (and there may yet be other pertinent facts - "etc") - all of which change the complexion somewhat. If advice is sought, it helps to be provided with all of the facts.
I'm still not convinced that there is a money-laundering issue. I've come across quite a few artificial separation cases where the taxpayers genuinely had no idea the provisions existed and that there was a VAT problem with what they were doing. Of course, that says as much about the expertise of the previous agents as it does about the naivety of the taxpayers.
But hopefully DW will keep us right.
i would say 1 thanks
That there has been no separation, artificial or otherwise, therefore there is a failure to register and pay VAT. The separation into three sets of accounts would appear to my mind to be false accounting, your call whether that was deliberate or not for money laundering purposes but I would say it is careless to negligent for civil penalties purposes may even have some element of concealment, at least by the previous adviser who will be/ should be deemed to know better ?
Information needed but no initial concerns here 1 thanks
Based on past experience of differing models utilised in the hairdressing industry I would expect to see the following profile:
1. All registered as self employed
2. All with their own services and price lists, leading to their own customer base.
3. A till capable of recording all sales to the appropriate hairdresser.
4. Purchases of their own products with differing suppliers and probably at differing prices.
5. Takings passed out according to their own activities and banked into their separate accounts.
6. A joint account into which funds to cover joint property expenses in accordance with the expense sharing arrangement are transferred from the individual business accounts.
This arrangement is quite common and does not constitute a partnership nor a joint venture as there is no income or profit sharing arrangements..The only expenses which are shared are the property expenses, whether by one property holder subletting and claiming the expenses against the rental income (the famous chair rental) or a mutual tenancy.
It is very common for there to be only one generic name above the door and we are all aware whether our hairdresser works for someone else or themselves. However, any further sharing of income or expenses apart from the property expenses would blur the profile.
To answer your questions -
1. All registered as self employed - YES
2. All with their own services and price lists, leading to their own customer base.- NO - single price list in generic name.
3. A till capable of recording all sales to the appropriate hairdresser.- NO.
4. Purchases of their own products with differing suppliers and probably at differing prices.- NO, supplies (shapoos etc, towels, and equipment such as combs, brushes, hair dryers etc. purchased "centrally", no record of who uses what.
5. Takings passed out according to their own activities and banked into their separate accounts. - Separate accounts but no record of how distribution calculated.
6. A joint account into which funds to cover joint property expenses in accordance with the expense sharing arrangement are transferred from the individual business accounts.- Bank account in the generic name, actually states Miss A, Miss B & Miss C, trading as *******.
One Business - one registration
From the detailed summary it looks to me like they would fail to show they have separate businesses.
Saving Graces?
1. Any previous advisers PI available to cover past liability and then sort out the mess for the future?
2. Flat rate scheme to mitigate overall liability?
3. From memory the amnesty ran out at the end of September?
@ Lord lucan
Based on the answers you have given I would say that as you cannot distinguish between the separate businesses there is only one trade.
Whether that is a partnership or there is a principal with disguised employments. there is definitely a VAT issue as you identify.
It seems they don't want to address the VAT issue - so I wont be acting for them. I suspect they will be far more trouble than they are worth.
What a surprise ! 1 thanks
yep........... definately more trouble than they are worth.
still you may have helped them cover up past demeanours and HMRC will fail to notice anything...... is it any wonder there is a tax gap ! ha ha
what tips ?
I suppose the point is .... 1 thanks
.... if there is a money-laundering issue (which I'm yet to be convinced there is) declining to act doesn't avoid the need to report. In the circumstances, since there is nothing to gain, but everything to lose, by not reporting I would file a report.
Given the highly aggressive almost threatening response I received when I stated I was not prepared to accept them as clients if the situation was not regularised I have indeed filed a report.
I AM convinced that this is an artificial separation for the sole purpose of evading VAT.
Tipping off? 1 thanks
Risk of there being sufficient information on this site for the tax(non)payers involved, were they to happen across it, to recognise themselves?
be careful
not to say whether a report has or not been made..... only that you are considering...
not that HMRC will notice......
because they are as much use as a chocolate teapot.
clarification please
As far as i can see they didnt actually make it as clients so is there a reporting issue here, where LL can actually safely make a report?
Isn't MLR restricted to clients only, not potential clients?
Safely ?
Why would it be unsafe ?
Fairly sure that it applies to any information that has come to you in the course of business.
Client or not or ex client, dead Parrot or otherwise would make no difference.
Legal privilege may apply, but in this case it does not appear that the prospective clients were seeking legal advice as to their position.
The cheaper and less risky option in terms of time, paperwork and everything else would be,... If in doubt ? Report.
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David Beckmann
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ENGLEWOOD, Colo. — The Denver Broncos on Wednesday agreed to terms with unrestricted free-agent defensive tackle Terrance Knighton, Executive Vice President of Football Operations John Elway announced.
Knighton (6-3, 330 pounds) is a fifth-year player who started 50-of-61 regular-season games with Jacksonville and totaled 259 defensive stops (150 solo), 21 tackles for a loss, 7.5 sacks (48 yds.), one interception (-3 yds.), nine passes defensed and three forced fumbles.
Playing all 16 games in 2012 for the third time in his four professional seasons, Knighton ranked second on the Jaguars with 17 quarterback pressures and tied for the team lead with two forced fumbles.
He started the first 50 games of his career from 2009-12 while missing just one game due to injury during that span.
Selected by Jacksonville in the third round (72nd overall) of the 2009 NFL Draft, Knighton opened all 16 games during his first season and was named to the NFL All-Rookie Team by PFW/PFWA and Sporting News.
A four-year letterman at Temple University, he became the school's first player to earn first-team All-Mid-American Conference honors following his senior season.
Knighton, who played tight end and defensive line at Windsor (Conn.) High School, was born on July 4, 1986, in Hartford, Conn.
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Friday, 07 May 2010 14:41
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Talk about a bunch of reprehensible "Withhout conscience" low down, opportunist, self-involved, heartless pigs!"There is only one group to blame for the continued suffering of these innocent victims: the House majority and their speaker, John Boehner," he said. "This is not a Republican or Democratic issue. Natural disasters happen in red states and blue states and states with Democratic governors and Republican governors. We respond to innocent victims of natural disasters, not as Republicans or Democrats, but as Americans. Or at least we did until last night. Last night, politics was placed before oaths to serve our citizens. For me, it was disappointing and disgusting to watch."
House Republicans declined to schedule a vote for Sandy aid Tuesday night, after voting to pass a fiscal cliff deal. If the House does not pass a disaster relif bill before noon on Thursday, when the new session of Congress begins, lawmakers will have to start over.
"Last night the House of Representatives failed that most basic test of public service, and they did so with callous indifference to the suffering of the people of my state," said Christie. "Sixty-six days and counting -- shame on you. Shame on Congress. Despite my anger and disappointment, my hope is that the good people in Congress -- and there are good people in Congress -- will prevail upon their colleagues to finally, finally put aside the politics and help our people now."
The Senate has approved a $60.4 billion aid package to help New York and New Jersey recover from the storm, while the House Appropriations Committee has approved a $27 billion measure. Christie said at the conference that he would not accept the smaller package.


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Hi cbussler, If your not too bothered about being too specific about an exact map then you could have a browse through the finished maps and the choice maps and either find some that have public domain use, or CC licensed for commercial use that you can use right off the bat or pick some of the others and get in touch with the artist via private messaging (you will need 5 posts on the site before you may do that bit). Otherwise if you have a specific design that you want implemented then I am sure there will be people willing to do a commission. I am pretty sure people would do a book cover and cards commission to suit as well.
(just might want to check when some of the authors of these maps were last active on the site too. Some of them are quite old now.)


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Challah Knife, 15" Nambe
Make "breaking bread" a celebratory affair using the lengthy stainless steel Bread Knife from Nambé. Enjoy the traditional challah during the Sabbath or your grandmother's favorite banana bread recipe. Either way, this important utensil with its flaring base and remarkable blade will cut and slice nicely.
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Here's what seems like a tricky one to me, all hypothetical. Let's say a friend of mine spent the last two years volunteering in a glorious print shop in a non-profit museum in exchange for use of the lab. The museum has told all volunteers they are no longer welcome but still wants to display all the posters printed there over the years to the public to make the lab look good and show what it's capable of. In a visibly symbolic act and to just be petty, the artists would like to take their posters down but the museum says they are theirs to do with what they want bc they were printed in their space on their tables. The question is, do the artists have the power to say the content of the posters is their intellectual property and they do not give the museum the right or permission to display their intellectual property? If so, does anybody have any good examples of the proper language to use in a letter?
Perturbed Milwaukee Serigrapher


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Lawrenceville, NJ (Sports Network) - Daniel Stewart tallied 14 points and 10
rebounds as the Rider Broncs overcame a double-digit second-half deficit to
take down the Marist Red Foxes, 67-63, in a Metro Atlantic Athletic Conference
tilt at Alumni Gymnasium.
It was Stewart's fifth double-double of the season for Rider (15-13, 10-6
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Chavaughn Lewis led all scorers with 18 points for Marist (7-20, 4-12),
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Rider outshot Marist from the field in the first half, 50 percent to 44.4
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minutes to play, but Rider took the lead for good following a Stewart layup on
its next possession.
Rider shot 52.9 percent from the field on the afternoon, including 8-of-16
from 3-point range.
The Sports Network


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"True Blue Heart of Gold"
Description from Candy aka Texas Grammy: Was thinking of my best friend when I put this one together.
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|16" strand
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Measurements: ID = .045
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Candy, this is very pretty! Your friend would like this combo!
Very pretty combo!!!! Candy!!!!
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Kalahari xeric savanna
Aerial photo of Botswanan Kalahari xeric savanna. Source: C. Michael Hogan
The Kalahari xeric savanna is an ecoregion in southern Africa characterized by a harsh climate, where temperatures may vary by 44°C from night to day, and rainfall is infrequent. Rain appears only during the austral summer on the reddish-brown Kalahari sands , pelting the savanna with violent, localized storms. Although this area is semi-arid, there is an impressive diversity of migratory birds and large mammals, both herbivorous and carnivorous; in fact, 550 different vertebrates have been observed in the Kalahari xeric savanna.
This ecoregion is classified within the Deserts and Xeric Shrublands biome. A considerable fraction (approximately 18 percent) of the Kalahari xeric savanna is protected. Where lands are not protected, overgrazing has often severely degraded habitat. Fences are a significant problem because they obstruct the migratory patterns of ungulates, and consequently they pose significant threats to biodiversity in unprotected areas.
Location and general depiction
Source: World Wildlife Fund The Kalahari xeric savanna ecoregion stretches across northwestern South Africa, southern Botswana and southeastern Namibia. Most of this ecoregion lies on the level plains of the Kalahari Basin, interrupted by long, somewhat parallel sand dunes in the south. The Kalahari sands themselves extend from the northern Cape in South Africa to the Democratic Republic of Congo, and there is no consensus regarding their origin of formation. The sands of this ecoregion vary in depth, and are underlain chiefly by calcrete; in fact, this calcrete occurrence is responsible for most of the aircraft landing strips in this remote region.
In places, native rock below the sands harbors substantial mineral wealth, in the form of diamonds, copper, and coal. The Kalahari sands are generally nutrient poor. A thin layer of iron oxide induces a reddish-brown colour, although water leaching in areas of higher rainfall or near pans commonly causes the colour to fade.
Gemsbok (Oryx gazella), Gemsbok National Park, Namibia. Source: WWF-Canon/ Rick Weyerhaeuser There has been a long term hydrological change in this region, which began with the diversion of a major river flow through the Botswanan portion of the region initiated by a geological rift zone anomaly hundreds of thousands of years ago. This flow alteration eliminated one of the largest permanent lakes in all of Africa, and replaced that depression with a seasonal wetland, the Makgadikgadi Pans. This change affected not only the water table, but also the amount of evaporation and total humidity and precipitation of the region.
Diurnal temperature fluctuations in the Kalahari are extreme. In the southern part of the ecoregion, temperatures on winter nights can plummet to 1°C, while soaring to 30°C during the afternoon. Similarly, a cold summer night may drop to 2°C, whereas the daytime temperature may exceed 46°C. Even the rain, when it falls, arrives most frequently in violent but brief thunderstorms. Rainfall is also remarkably patchy, with great differences occurring between sites only a few kiloemetres distant. Average annual rainfall is highest in the northeast and lowest in the southwest, ranging between 150 and 500 millimetres. Inter-annual variability in rainfall increases from 25 percent in the east to 40 percent in the west. Latitude, high atmospheric pressure, and the barrier created by the Drakensberg Mountains between the Kalahari and the Indian Ocean are largely responsible for this climate. Topography and elevation are also influential, and although the Kalahari xeric savanna occurs at elevations between 600 metres (m) and 1600 m, most of it lies above 1000 m.
Sparse tree cover in the Botswanan xeric savanna.
Source: C.Michael Hogan
In less arid areas, the vegetation is open savanna with grasses (Schmidtia spp., Stipagrostis spp., Aristida spp., and Eragrostis spp.) interrupted by trees such as Camelthorn (Acacia erioloba), Grey camelthorn (A. haematoxylon), Shepherd's tree (Boscia albitrunca), Kalahari sand-acacia (A. luederitzii), Blackthorn (A. mellifera), and Silver cluster-leaf (Terminalia sericea). Shrubs include Velvet raisin (Grewia flava), Ziziphus spp., Camphor bush (Tarchonanthus camphoratus), Rhigozum spp., Acacia hebeclada, and Lycium spp. In the more arid sectors, large trees typically are found in ancient riverbeds, and the rolling red dunes are sparsely populated by smaller A. erioloba, A. haematoxylon, and B. albitrunca, as well as broom scrub such as Crotalaria spartioides and Dune reed (Stipagrostis amabilis). Watermelon (Citrullus lanatus), Gemsbok cucumber (Acanthosicyos naudinianus), and African wild cucumber (Cucumis africanus) are vital sources of water and food for humans and animals alike.
Plant species richness per unit area in the Kalahari xeric savanna is among the lowest of all the southern African ecoregions, and it is estimated that less than three percent of the plants are endemic. Animal endemism is also low; there are no strictly endemic birds and only three near-endemic birds; furthermore, there is only one near-endemic amphibian, one strictly endemic reptile (Typhlosaurus gariepensis) with nine near-endemic reptiles, and a single near-endemic small mammal, Brants's whistling rat (Parotomys brantsii).
However, despite the low rates of endemism, the diversity of large mammals at all levels of the food chain is remarkable for such an oligotrophic and arid system. Some flora and fauna are almost synonymous with the region. These include the camelthorn tree, gemsbok (Oryx gazella), Sociable weaver (Philetairus socius), and Kalahari lion (Panthera leo).
Meerkats in the wild in early morning sunning, Kalahari Desert. @ C.Michael Hogan Although not a separate species, the Kalahari lion exhibits behavioral adaptations to surviving in this harsh environment. It lives in small prides, has an expansive home range and hunts smaller prey than lions of more mesic areas; however, large prey, particularly gemsbok, still represents the greatest biomass of food consumed. Its appearance is also different, being taller at the shoulder, slighter in body mass, and with many males exhibiting black manes. The Camelthorn is the sole common large tree in the region. It provides nesting and foraging sites, shade, food, and refuge for a gamut of plants and animals. The animals of the Kalahari xeric savanna evince a range of adaptations to the extremes of this arid ecoregion. Gemsbok are superbly physiologically adapted to the harsh climate and sparse forage.
Apart from the Kalahari lion, the ecoregion boasts an impressive array of other large predators, mainly in protected areas. These include the Cheetah (Acinonyx jubatus VU), Leopard (Panthera pardus), Spotted hyena (Crocuta crocuta LR) and Brown hyena (Hyaena brunnea LR), and Painted hunting dog (Lycaon pictus EN). The representation of smaller vertebrate predators is also remarkable. Among the mammals are the Aardwolf (Proteles cristata), Caracal (Felis caracal), Black-backed jackal (Canis mesomelas), Honey badger (Mellivora capensis), African wildcat (Felis lybica), Black-footed cat (Felis nigripes), Striped polecat (Ictonyx striatus), Small-spotted genet (Genetta genetta), Bat-eared fox and Cape fox (Otocyon megalotis, Vulpes chama), as well as Meerkat (Suricata suricatta) and three species of mongoose: Banded (Mungos mungo), Slender mongoose (Herpestes sanguinea), and Yellow mongoose (Cynictis penicillata).
Although the Cheetah is the swiftest land predator (capable of reaching speeds of 100 km per hour), its slight build and timid disposition make it subordinate to other carnivores, and it is often robbed of its prey. To avoid this, the cheetah usually hunts during the day, when most of its competitors are inactive. Its main prey are springbok (Antidorcas marsupialis LR), although when game is scarce, it will also hunt young or weak Hartebeest (Alcelaphus buselaphus LR), Gemsbok, and Blue Wildebeest (Connochaetes taurinus LR), as well as Duiker (Sylvicapra grimmia) and Springhare (Pedetes capensis), among others. When antelope numbers are low, Porcupine (Hystrix africaeaustralis) figures prominently in the diet of the Kalahari lion. Numerically, they can represent as much as 32 percent of the annual kill. The porcupine's sharp quills make hunting them hazardous. If the quills cannot be removed from the skin, they can cause severe, and even fatal, infections. In times of scarcity, however, porcupines offer a high fat meal on a limited menu. Kalahari ungulates have evolved reproductive strategies that minimize the risk of predation on the young. Females of wildebeest and springbok herds give birth within a week or two each other. Because the young are very vulnerable for only about the first month of their lives, and most predators are territorial. Thus limited in numbers, eating only until satiated, the chances of survival for each calf or lamb are much greater if births are synchronous than if staggered.
The massive communal nests of the Sociable weaver (up to six metres long and two metres high, weighing as much as 1000 kilograms, and housing up to 300 birds) are so well insulated that they substantially buffer the temperature extremes of the outside air.
Raptors include the Secretary bird (Sagittarius serpentarius), various eagles including the Martial eagle (Polemaetus bellicosus), a gamut of owls, including Giant eagle owl (Bubo lacteus) and an array of falcons, goshawks, kestrels and kites.
Namaqua chameleon @ Matt Muir/ iNaturalist Among reptilian predators are the boomslang (Dispholidus typus typus), Cape cobra (Naja nivea), Puff adder (Bitis arietans), and Rock monitor (Varanus exanthematicus albigularis), as well as geckos, lizards, and skinks. As in many arid areas. Other snakes found in the ecoregion are the Angola garter snake (Elapsoidea semiannulata), the Angola python (Python anchietae), the Black-necked spitting cobra (Naja nigricollis) and the Black mamba (Dendroaspis polylepis). Lizards found here include: Karoo girdled lizard (Cordylus polyzonus); African striped mabuya (Trachylepis striata); Anchieta's agama (Agama anchietae); and Blunt-tailed Worm Lizard (Dalophia pistillum). Geckos found here include the Bibron's thick-toed gecko (Chondrodactylus bibronii). The Namaqua chameleon (Chamaeleo namaquensis) is a representative chameleon found in the Kalahari xeric savanna.
As in most arid ecoregions, the amphibian fauna is not particularly species-rich in the Kalahari, but does include the Giant bullfrog (Pyxicephalus adspersus) that has a omnivorous diet, preying on small birds, rodents, reptiles, and insects. Other anuran taxa present here are the African clawed frog (Xenopus laevis); African ornate frog (Hildebrandtia ornata); Boettger's dainty frog (Cacosternum boettgeri); Red-spotted Namibia frog (Phrynomantis annectens); Mababe river frog (Phrynobatrachus mababiensis); Cryptic sand-frog (Tomopterna cryptotis); Kimberley toad (Amietophrynus poweri); Guttural toad (Amietophrynus gutturalis); and the Knocking sand-frog (Tomopterna krugerensis).
A backbone of the ecoregion are the billions of brine shrimp, which come to life in the Pans with arrival of the seasonal rains. These crustaceans are the fundamental food source for hundreds of thousands of migratory waterfowl, notably flamingos. A number of scorpion species also inhabit the ecoregion, of which the two most important families are the Scorpionidae and Buthidae. Both prey predominantly on insects, and species of the latter often prey on the less venomous members of the former.
Millions of years ago one of the largest rivers of Africa collected the Zambezi and other rivers rising in the north, flowing through this region of the Kalahari. Geologic uplift around 800,000 years ago blocked this flow from reaching the Orange and Limpopo basins, forming an enormous prehistoric lake at Makgadikgadi. Subsequently tectonic uplift in the extreme north of Botswana diverted the Zambezi and greatly restricted inflow to the Makgadikgadi area; as a result the Makgadikadi Pans are presently strictly a seasonal wetland with the Okavango alluvial fan to the north receiving the residual flow from historic drainages; however the summer wet season finds the Boteti River delivering copious flows here, producing a miracle of emergence of vegetation and wildlife amid the Kalihari Desert. Today's annual flow reaching the Makgadikgadi is less than two percent of the Pleistocene level.
This ecoregion is part of the earliest evolution of man, where significant advances in stone tool technology developed prior to migration northward. Recovery of Early Stone Age tools at the Makgadikgadi shores and lakebed reveals vestiges of prehistoric habitation by Homo sapiens and Homo habilis. Late Stone Age tools are also present, representing more refined designs of recent man. Field reconnaissance in the dry lakebeds (Hogan. 2008) yielded further surficial specimens of early stone tools and later projectile points. Late Stone Age man would have lived here in huts made of sticks and grass in nomadic groups of 15 to 60 individuals .The women would have concentrated on gathering fruits and nuts, while men created snares of twine to catch springhares emerging from their burrows. Springbok and Eland were hunted by spear and arrow, as the Later Stone Age tools had become more sophisticated.
Current status
Learning the ways of the San bushmen
Source: C.Michael Hogan Approximately 18 percent of the ecoregion falls within protected areas, the largest being the Central Kalahari (although not all of this reserve is within the ecoregion) and adjoining Khutse Game Reserves in Botswana. Together they cover 77,800 square kilometres (km2). The Kgalagadi Transfrontier Park (KTP), Africa's first Peace Park, was recently proclaimed and is also large, at 34,390 km2. The KTP is the official union of the former Kalahari Gemsbok National Park (South Africa) and the Gembsok National Park (Botswana). Fortunately, game have always been able to move freely between the two countries, but the establishment of the Peace Park opens the possibility of tourists having the same freedom of movement. Common strategies for both conservation management and tourism development will also be shared across the border.
Types and severity of threats
Fences (farm, veterinary and border) are primarily responsible for the precipitous decline in wild animal populations in the Kalahari since the 1960s. Construction of veterinary fences began in 1954, but continues today. Animals like the blue wildebeest and hartebeest, not truly adapted to aridity, must migrate to obtain food and water. In the urge to migrate, some animals become caught in the fences, while others suffer slow and painful deaths through thirst and starvation. After mining, the cattle industry is Botswana's second largest revenue earner. Botswana's agreement with the European Union in terms of Lomé Convention concessions means it is paid up to 60 percent more for beef than its competitors in the open market, and receives 92 percent of imposed import tariffs back as subsidies. These incentives have encouraged the increase in Botswana's national herd to more than three million animals, twice the number of the human population. The EU's strict import regulations are behind the construction of veterinary fences, through the requirement that cattle be isolated from game, in spite of the fact that conclusive proof that foot-and-mouth disease originates in buffalo or Blue wildebeest is still lacking. Moreover, it is open to question whether the benefit distribution is equitable, because along with cattle smallholders, large-scale farmers and middlemen also profit from the protocol. In some ways, however, the fences may be beneficial to wildlife, in that they also serve to exclude cattle from wildlife areas and reduce conflict with humans. The Botswana government has also shown itself willing to make some concessions. In 1998, it pledged to realign and roll back some fences in the north of the country.
As in other areas where migratory patterns have been disrupted in favor of fences and livestock farming, the change in grazing practices has lead to habitat degradation through alteration of the natural grazing patterns. Thus, although the habitat of the Kalahari Xeric Savanna is not highly fragmented, much has been degraded by heavy livestock grazing. Heavy grazing results in an increase in woody plants and a decrease in grass cover, a phenomenon known as bush encroachment. Not only does this reduce rangeland carrying capacity, but the change in vegetation structure and plant communities also has repercussions for the native fauna. For example, a number of bird species, some of which are listed in the South African Red Data Book, are seriously affected by habitat alteration associated with heavy grazing (e.g. raptors and the Kori bustard). Interestingly, wetland and migratory birds appear indifferent to habitat change brought about by heavy grazing. Attempts to deal with bush encroachment through the application of arboricides leads to further habitat degradation.
Livestock farmers often use poisoned carcasses to kill "problem" animals such as Black-backed jackal (Canis mesomelas) and Caracal (Felis caracal), resulting in the poisoning of nontarget raptors. Some species, like the Martial and Black (Aquila verreauxii) eagles, perceived to prey on domestic livestock and poultry, may be intentionally targeted. Drownings in farm reservoirs are also responsible for a significant number of raptor mortalities in the ecoregion. In South Africa, simple and effective solutions to the problem of reservoir drownings are currently being promoted. Livestock farmers sometimes shoot other predators that wander onto their land, as various cases of lion, Painted hunting dog, and Hyena shootings have illustrated.
The Painted hunting dog is probably the species of most concern in the Xeric Kalahari savanna, listed in the global IUCN and South African Red Data Book as Endangered, due to eradication of their prey and shooting by farmers. Efforts to conserve this species are hindered by their large home range requirements and tendency to roam vast areas. Other species of special concern in the Southern African context are the African wildcat, Honey badger (Mellivora capensis), Pangolin (Manis temminckii), Aardvark (Orycteropus afer), Kori bustard (Ardeotis kori), Bateleur eagle (Terathopius ecaudatus), Martial eagle, Whiteheaded (Trigonoceps occipitalis), Lappetfaced (Torgos tracheliotus), and Cape (Gyps coprotheres) vultures.
Justification of ecoregion delineation
The boundaries for the Kalahari Xeric Savanna are based on White's (1983) Kalahari deciduous Acacia wooded grassland and bushland and Kalahari/Karoo-Namib transition, with a small transition area of undifferentiated woodland to Acacia deciduous bushland and wooded grassland. A majority of the ecoregion encompasses the plains of the Kalahari Basin, and extends beyond the Kalahari biogeographical province of Udvardy (1975). Despite low levels of endemism, the ecoregion hosts a number of migratory species. This ecoregion has been accorded the ecocode AT1309 by the World Wildlife Fund.
Neighboring ecoregions
Kalahari acacia-baikiaea woodlands, to the north
Highveld grasslands, to the east
Nama Karoo, to the south
Namibian savanna woodlands, to the west
Further reading
- J.P.H. Acocks. 1988. Veld types of South Africa. Memoirs of the botanical survey of South Africa No. 57. Botanical Research Institute, Pretoria, South Africa. ISBN: 062102256X
- Albertson, A. 1998. Northern Botswana veterinary fences: Critical ecological impacts. Retreived 20/08/2000.
- M.D. Anderson. 2000. Raptor conservation in the Northern Cape Province, South Africa. Ostrich 71: 25-32.
- K.N. Barnes, editor. 2000. The Eskom Red Data Book of Birds of South Africa, Lesotho and Swaziland. BirdLife South Africa, Johannesburg, South Africa.
- G.A. Bartholomew, F.N. White and T.R. Howell. 1976. The thermal significance of the nest of the Sociable Weaver (Philetairus socius): summer observations. Ibis 118: 402-410.
- Dean, W.R.J., S.J. Milton, and F. Jeltsch. 1999. Large trees, fertile islands, and birds in arid savanna. Journal of Arid Environments 41: 61-78.
- F.C. Eloff,. 1973. Lion predation in the Kalahari Gemsbok National Park. Journal of South African Wildlife Management 3(2): 59-63.
- M. Herremans. 1998. Conservation status of birds in Botswana in relation to land use. Biological Conservation 86: 139-160.
- C. Hilton-Taylor. 2000. The IUCN red list of threatened species. Gland, Switzerland and Cambridge, U.K. ISBN: 2831705649
- C. Michael Hogan. 2008. Makgadikgadi, The Megalithic Portal, ed. A. Burnham
- IUCN 1986. Review of the protected areas system in the Afrotropical Realm. In collaboration with the United Nations Environment Programme. IUCN, Cambridge, U.K.
- R. Keene-Young. 1999. A thin line: Botswana's cattle fences. Africa Environment and Wildlife 7(2): 71-79.
- M. Knight and P. Joyce. 1997. The Kalahari: survival in a thirstland wilderness. Struik Publishers, Cape Town. ISBN: 1868720195
- Leistner, O.A. 1967. The plant ecology of the southern Kalahari. Memoirs of the Botanical Survey of South Africa 38: 1-172.
- Lovegrove, B. 1993. The living deserts of southern Africa. Fernwood Press, Cape Town. ISBN: 0958315477
- Main, M. 1987. Kalahari: Life's variety in dune and delta. Southern Book Publishers, Johannesburg. ISBN: 033347175X
- PPF. 2000. Africa's first Peace Park opened: The Kgalagadi Transfrontier Park. Press Release. Peace Parks Foundation News, 12 May 2000. Retrieved from Peace Parks Foundation. August 20, 2000.
- RAMSAR. 1998. Botswana rolls back fences for wildlife. Retrieved from Ramsar Convention on Wetlands. Retrieved October 7, 2000.
- Roderigues, J. 1997. Lions of the Kalahari. Custos (January 1997) pp. 19-21.
- Schmidt, D. 1995. Botswana-EU cooperation: Focus on cattle, copper and conservation. Retrieved on October 7, 2000.
- Schulze, R.E. 1997. Climate. Pages 21-42 in R.M Cowling, D.M. Richardson, and S.M. Pierce, editors. Vegetation of Southern Africa. Cambridge University Press, Cambridge. ISBN: 0521548012
- Smithers, R.H.N. 1986. South African Red Data Book : Terrestrial Mammals. South African National Scientific Programmes Report No. 125.
- Taylor, C.R. 1969. The eland and the oryx. Scientific American 220: 89-95.
- Udvardy, M.D.F. A classification of the biogeographical provinces of the world. IUCN Occasional Paper No. 18 (International Union of Conservation of Nature and Natural Resources, Morges, Switzerland, 1975).
- Van der Walt, P., and E. Le Riche. 1999. The Kalahari and its plants. Van der Walt and Le Riche, Pretoria. ISBN: 0620234164
- Van Rooyen, N. 1999. Kalahari. Pages 10-25 in J. Knobel, editor. The magnificent natural heritage of South Africa. Sunbird Publishing, Cape Town. ISBN: 0624037959
- White, F. 1983. The vegetation of Africa: a descriptive memoir to accompany the UNESCO/AETFAT/UNSO vegetation map of Africa. UNESCO, Paris, France. ISBN: 9231019554
Disclaimer: This article contains information that was originally published by, the World Wildlife Fund. Topic editors and authors for the Encyclopedia of Earth have edited its content and added new information. The use of information from the World Wildlife Fund should not be construed as support for or endorsement by that organization for any new information added by EoE personnel, or for any editing of the original content.


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Undergraduate Bulletin 2013-2015 » Academic Departments and Programs » Languages and Literatures » Courses in Classical Culture—Conducted in English (No knowledge of Latin or Greek required) » *ACU 226: Greek Daily Life.
*ACU 226: Greek Daily Life.
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Each piece of land has a specific carrying capacity. The carrying capacity for a piece of land is the number of animals that the land can sustain without damage to the habitat or the animals. As in the illustration above, imagine the carrying capacity as a lake - the annual reproduction of wildlife (the rain) continuously replenishes the habitat. However the habitat can only hold so much wildlife. The runoff from the dam indicates the different factors that will affect the wildlife population in a habitat. These animals are known as the harvestable surplus. They are the animals that would expire due to other factors, and thus can be harvested by hunters without damaging the population. The quality and number of wildlife on any given piece of land is affected by the following factors (known as limiting factors):
Examples of this are chronic wasting disease, Hemorrhagic fever and parasites.
Drought conditions dry up watering holes, and snow and ice cover food sources. Too much rain can damage nesting sites.
Predators prey on the very young, old and sick animals for food.
This usually occurs when there are too many animals and not enough food.
Hunting removes the overpopulation of wildlife in a given area.
Loss of habitat to development increases the occurrences of wildlife being hit by vehicles.


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The Theory Icon Project is a program designed to encourage the development and exposure of iconic initiatives. Theory defines "Iconic" as an endeavor that is visionary, changing the landscape it occupies through its concept and execution.
The Theory Icon Project is the artistic and philanthropic arm of Theory. The Theory Icon Project conceives of, collaborates on, and curates a program of events, exhibitions, and sponsorships, designed to encourage the development and exposure of iconic ideas and initiatives. Theory Icon Project collaborations seek to promote Theory's brand principles of innovation, intelligence, authenticity, and provocation.
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46 U.S. Code § 53306 - Recognition of gain for tax purposes
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(a) Definitions.— In this section, the terms "net proceeds" and "net indemnity" mean the sum of—
(b) Recognition of Gain.— In computing net income under the income or excess profits tax laws of the United States, a taxpayer does not recognize a gain on the sale or the actual or constructive total loss of a vessel if the taxpayer—
(1) deposits an amount equal to the net proceeds of the sale or the net indemnity for the loss in a construction reserve fund within 60 days after receiving the payment of proceeds or indemnity; and
(c) When Election Must Be Made.—
(1) In general.— Except as provided in paragraph (2), the taxpayer must make the election referred to in subsection (b) in the taxpayer's income tax return for the taxable year in which the gain was realized.
(2) Receipt after taxable year.— If the vessel is bought or requisitioned by the United States Government, or is lost, and the taxpayer receives payment for the vessel or indemnity for the loss from the Government after the end of the taxable year in which it was bought, requisitioned, or lost, the taxpayer must make the election referred to in subsection (b) within 60 days after receiving the payment or indemnity, on a form prescribed by the Secretary of the Treasury.
(d) Effect of Statute of Limitation.— If the taxpayer makes an election under subsection (c)(2), and computation or recomputation under this section is otherwise allowable but is prevented by a statute of limitation on the date the election is made or within 6 months thereafter, the computation or recomputation nevertheless shall be made notwithstanding the statute if the taxpayer files a claim for the computation or recomputation within 6 months after the date of making the election.
Source(Pub. L. 109–304, § 8(c),Oct. 6, 2006, 120 Stat. 1588.)
|Revised Section
|Source (U.S. Code)
|Source (Statutes at Large)
|46 App.:1161(c).
|June 29, 1936, ch. 858, title V, § 511(c), as added Oct. 10, 1940, ch. 849, 54 Stat. 1106; June 17, 1943, ch. 130, subdiv. (b), 57 Stat. 157; Dec. 23, 1944, ch. 714, § 1, 58 Stat. 920; July 17, 1952, ch. 939, § 10, 66 Stat. 762.
In subsection (c)(2), the words "in any taxable year beginning after December 31, 1939" are omitted as obsolete. The words "prescribed by the Secretary of the Treasury" are substituted for "prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury" for consistency in the revised title and with other titles of the United States Code. See 26 U.S.C. 7805.
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The SpacePak Model WPAK Hydronic Heating Coil is designed to mount directly to both horizontal and vertical SpacePak high-velocity air handlers. Plugs are conveniently located to remove trapped air or purge water from the system for maintenance or shutdowns. Sheet metal return air ducts can be attached directly to coil cabinet, or use of the removable return air panel allows assembly of flexible return air duct.
While the horizontal SpacePak air handlers come with a removable return air panel, vertical models do not and and would require an additional return air duct adaptor to complete the installation. For this hydronic heating coil the correct adaptor would be the SpacePak AC-WRDA-60, and can be found by clicking on the Accessories tab above.
Heat is provided by matching the hydronic heating coil with a water heater or boiler, but which one? There are 4 main factors when considering which water heater or boiler to select:
- Water temperature leaving the boiler or water heater
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- Maximum heater coil BTU capacity
- Net water rating of the boiler or heater
Most residential boilers that utilize radiator or baseboard heat have an exiting water temperature of 180° F (120° F if using in-floor heating). Since exiting water temperature is the same in most residential boilers, the next factor to look at is the water flow capacity of the boiler, usually in gallons per minute. At a constant 180° F, the more gallons per minute, or GPM, that a boiler is capable of, the greater the heating BTU output will be for your hydronic heating coil. One thing to keep in mind is that the heater coil can not exceed its maximum heating BTU output, regardless of which boiler is connected to it. Additionally, a boiler will only provide a maximum heating BTU no greater than its net water rating, regardless of hydronic heater coil it is connected to.
For the optimaly matched boilers or water heaters for this hydronic heater coil, please click the "Accessories" tab at the top of the page.
Standard Features
- High-output 4 row coil.
- Easily mounts directly to all SpacePak fan coil units.
- 7/8" copper connections.
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For more information, visit www.SpacePak.com.
|Nominal Heating Capacity
|60000 BTU/Hr
|Water Connection- Inlet
|7/8 inches
|Water Connection- Outlet
|7/8 inches
|24 Inches
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|14 Inches
Helpful Links and Documents About the SpacePak AC-WPAK-60
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San Francisco attorney Joseph Alioto argued that the deal would harm fliers because it would result in less competition and higher prices. But U.S. District Judge Loretta Preska repeatedly noted that his arguments relied on outdated facts, had no evidence to support them and sometimes made no sense.
"There is nothing in the record from which I can make a finding that your clients are likely to be irreparably injured—personally," she said.
American is owned by AMR Corp. and is based in Fort Worth, Texas. The company has said it plans to complete the merger with Tempe, Ariz.-based US Airways on Monday.
Preska said a federal bankruptcy judge was "correct in all respects" in deciding last week to let the merger proceed. She also refused to stay the effect of her ruling while Alioto appeals to the 2nd U.S. Circuit Court of Appeals.
Alioto complained Friday to Preska that he'd gotten "the bum's rush, with all due respect, by the bankruptcy court."
Preska said Alioto had failed to show consumers would suffer irreparable harm or that he was likely to succeed in his effort to temporarily block the merger until a trial could be conducted on his antitrust lawsuit.
Alioto's case lacked proof, said Attorney Dan Wall for US Airways Group Inc. "We're here on just attorney argument and rhetoric," he said.
The merger means American, United, Delta and Southwest will control more than 80 percent of the U.S. market. A series of mergers in the industry since 2005 has reduced nine big airlines to four.
In August, the Justice Department had sued to block the merger, saying it would hurt competition and produce higher prices. But regulators settled their case in exchange for the airlines' promise to surrender some coveted landing rights at Reagan National near Washington and LaGuardia in New York and a few gates at five other airports.


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text: These shoes are clean and in overall good condition. The black leather shows some light scratches. The outsoles show minimal signs of wear, and do not appear to have been worn outdoors. The insoles are clean and in good condition. RETURN POLICY: Shoes may be returned in the condition received. They must be in the original box and/or packaging with the security tag attached.


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May 4, 2016
EVERGLADES CITY, Fla. (AP) -- Wildlife officials say an alligator has bitten the hand off an airboat captain in southwest Florida.
Florida Fish and Wildlife Conservation Commission officials say wildlife officers tracked and euthanized the alligator after the attack Tuesday afternoon in Everglades City.
Commission spokeswoman Carli Segelson tells the Naples Daily News that the hand was pulled from the alligator's stomach and taken to the Naples hospital where the captain was being treated.
No additional details about the attack were immediately available. It was unclear if anyone else was in the boat.
The commission identified the captain as 63-year-old Wallace Weatherholt of Captain Doug's Everglades Tours.
Wildlife officials say a criminal investigation is pending. Feeding alligators is a second-degree misdemeanor.
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Clift Oversized Mercury Glass Table Lamp
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Hand blown in an oversized teardrop shape, this lamp creates an eye-catching focal point.
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There was no shortage of options for how Brandonites could ring in the new year on Monday night; from live bands, to dinners and dances, to a rap concert — but for out-of-towners there's one bar that keeps them coming back.
"I haven't been anywhere else for new year's," said Kyle Sobush, from Oxbow, Sask., a small town about 230 kilometres southwest of Brandon.
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Nope, don't step out in your shapewear just yet. SPANX® just announced that it'll be moving on to bigger and skinnier things: jeans. Sara Blakely, the brains behind the billion-dollar operation, reported to WWD that the denim line will launch in July. Styles will feature slimming details such as a wide waistband, side zippers, and five pockets. But don't worry, whether you're a boot-cut or boyfriend-jeans fan, the $148 pairs are said to be available in every silhouette you can think of.
Does this mean I can ditch the Jillian Michaels DVD for good? Probably not. But let's just say I'll be snagging a pair of these just so I can call them my actually skinny skinny jeans. (Watch out, Bieber.)
By Mairead McGonagle, Staff Writer
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Shares of Ulta Salon (Nasdaq: ULTA) rose after the beauty retail chain posted higher 3rd quarter revenues and profits. Analysts promptly upgraded the stock.
Tellabs (Nasdaq: TLAB) named a new CEO and declared a special cash dividend of $1 a share.
Shares of Christopher & Banks (NYSE: CBK) surged after the women's clothing retailer posted a 3rd quarter profit on higher same-store sales.
On the downside
Yum! Brands (NYSE: YUM) lowered its earnings outlook for the next year citing weak sales growth in China for the fast food chain.
VeriSign (Nasdaq: VRSN) agreed to certain limitations for the pricing of domain names in an agreement with ICANN.
Shares of Zynga (Nasdaq: ZNGA) fell after the online gaming company lost preferential treatment in its relationship with Facebook (NYSE: FB).
In the broad market, advancing issues outpaced decliners by a margin of 5 to 4 on the NYSE and on Nasdaq. The Russell 2000 which tracks small cap stocks rose rose a fraction to 823.


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November 25, 2012
Andy Drukarev
Last week, longtime Stanford tight end commit Eric Cotton received the news every Cardinal commit longs to hear. About two-and-a-half weeks after submitting his application to the admissions office, Cotton received a call from coach David Shaw to inform Cotton of his acceptance to Stanford. ...More... To continue reading this article you must be a member. Sign Up Now!
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- Nov 26:
- Mellinger: Chiefs' coach Crennel at breaking point with hapless team
- Broncos WR Demaryius Thomas turning out to be quite a catch
- Woody Paige: These Broncos won't stop believin'
- Broncos' defense will certainly take an ugly win over a pretty loss
- Chiefs' defense won't accept moral victory after losing to Broncos
- Nov 25:
- John Elway surveying success with Broncos behind Peyton Manning
- Brady Quinn, Chiefs try trick play early vs. Broncos on low-risk day
- Mark Kiszla: Broncos are now their own harshest critics with Manning
- Feeling fresh, Broncos' Knowshon Moreno makes most of chance vs. K.C.
- Broncos' Peyton Manning passes concussion test
- What they said: Broncos praise Knowshon Moreno, Denver defense
- Broncos escape Kansas City with a win behind Peyton Manning's veteran eye
- Denver Broncos vs. K.C. Chiefs live blog: Manning dodging Arrrowhead horrors
Knowshon Moreno will finally answer a question Sunday.
It's the question Broncos fans have asked about Moreno this year: Whatever happened to Knowshon Moreno?
He was last seen fumbling in the second quarter of Game 2 in Atlanta. He spent the rest of that game against the Falcons on the sideline, but at least he was wearing a uniform. He was a game-time scratch in the Broncos' next eight games.
"It's been tough," Moreno said. "You just want to go out there and help your team win, but I took the approach that I was helping our team win in practice."
A running back the Broncos once considered exceptional enough to take with the No. 12 overall pick in the 2009 draft, Moreno hasn't met expectations.
Blog: First-and-Orange
The Denver Post's NFL reporters post analysis, notes and more on this blog focusing on the Denver Broncos.
The remarkable balance and athleticism he displayed during his two seasons at Georgia must have been mesmerizing. The Broncos failed to notice he lacked that second-level gear.
He rushed for 947 yards as a rookie, but it took him 247 carries to get there. His two gains of 20 yards-plus were the fewest big-play carries among backs with at least 225 attempts that season.
Moreno's teammate that season, the aging Correll Buckhalter, had five 20-yard-plus carries in 120 attempts, so it wasn't the Broncos' offensive line.
Moreno's production fell in his second year, but he seemed to find his niche as a complementary back to Willis McGahee last year. And then Moreno suffered a season-ending knee injury in Game 9 at Kansas City's Arrowhead Stadium.
Back at Arrowhead on Sunday, Moreno's career has a chance to go downside up. After going from first-round draft pick to eight consecutive inactive lists, Moreno may well go from no uniform to starter.
McGahee is hurt, down for the season unless the Broncos reach the AFC championship game. Moreno, whose toughness has been somewhat overlooked by his critics, may now become the Broncos' best pass catcher and blocker at tailback.
"I'm anxious to see Knowshon," Broncos coach John Fox said. "Fresh legs. He's looked much better in practice. He had some issues with that knee when camp got going."
The Broncos no longer need Moreno to run like a first-round pick. Maybe they never did, considering what works in today's NFL.
The last team to lead the league in rushing in the same season it won the Super Bowl was the 1985 Chicago Bears, with Walter Payton and Matt Suhey carrying the ball. It also has been suggested a time or two that those 1985 Bears were the greatest single-season defensive team in NFL history.
Before those famed Bears, the even more famous 1972 Miami Dolphins were the last team to pull off the team rushing-Super Bowl title double. The Dolphins were only the best overall team in NFL history, finishing 17-0.
The point here is, anything less than having one of the all-time best teams had better have a great quarterback. The Broncos do, in Peyton Manning.
In the 47-year Super Bowl era, only two running backs have won rushing titles and NFL championships in the same season: the Broncos' Terrell Davis in 1998 and the Dallas Cowboys' Emmitt Smith in 1992, 1993 and 1995.
Those teams didn't get by on running backs alone — the Broncos and Cowboys also had Hall of Fame quarterbacks (John Elway and Troy Aikman) and pass catchers (Shannon Sharpe and Michael Irvin).
Even legendary coach Vince Lombardi, whose vaunted Packers sweep was at the core of his legacy, understood Bart Starr's arm was more pivotal than the aging legs of Paul Hornung and Jim Taylor while leading the NFL into the Super Bowl era.
O.J. Simpson in the early 1970s, Earl Campbell in the late 1970s, Eric Dickerson in the 1980s and Barry Sanders in the 1990s were the best running backs of their respective time periods.
None of them played in a Super Bowl.
If the Broncos are to reach the Super Bowl this season, they won't need Moreno to play like the second coming of Barry Sanders. The next Matt Suhey will do just fine.
Mike Klis: 303-954-1055, firstname.lastname@example.com or twitter.com/mikeklis
Spotlight on ...
Aldon Smith, DE, 49ers
When: 2:25 p.m. Sunday at New Orleans.
What's up: Smith had 5½ sacks of Bears quarterback Jason Campbell for all to see Monday night as the 49ers destroyed Chicago. Through six games this season, Houston's J.J. Watt had 9½ sacks while Smith had 4½. But Smith has an incredible 10½ sacks in his last four games; Watt has only two during that span.
Background: Tall and skinny growing up in Missouri, Smith wound up playing for Missouri, where he played only two years, plus a redshirt season, before entering the NFL draft. His remarkable speed and rangy 6-foot-4, 258 pound frame made him the No. 7 overall pick in the 2011 draft — five slots behind where Denver picked Von Miller.
Klis' take: I know this is sacrilege, but I was surprised Miller was a landslide winner of the NFL defensive rookie of the year award last season because Smith had more sacks (14 to 11½). It shows that voters make up their minds early. Miller was dominant through 11 games, with 10½ sacks, but a broken thumb rendered him sidelined or ineffective the final five games. Smith started slowly as a rookie, playing only on passing downs, but he had 6½ sacks in the final five games to zoom past Miller. Yet it's almost as if the last five games — about one-third of the season — didn't count; Miller got 39 votes to Smith's 11. Let's see what happens in the defensive player of the year voting this year as Miller and Smith may once again be the top two contenders.
1. Patriots: The machine is lubed and oiled. Pats seem to have a Bill Belichick-worthy defense again.
2. Bengals: Defense stuffed defending champion Giants and woeful Chiefs the past two weeks.
3. Texans: More fatigued than hot, but finding a way to win — in the fifth quarter.
1. Bears: J'Marcus Webb and Gabe Carimi have to be the worst offensive tackle tandem in the NFL.
2. Steelers: Offensive line got two QBs knocked out with shoulder and rib injuries in back-to-back games.
3. Lions: I don't blame Jim Schwartz. I blame the rule. Costing the team a win because he throws a red bag when he shouldn't? That's a stupid rule.


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Jugs #7 Backyard Batting Cage Netting (65'L x 11'W x 11'H)
Item # 240180
|Members of The League get 5% back when you spend $100! (see promotion details)
Product Details
Ideal for baseball, fastpitch softball, or slowpitch softball, the Jugs #7 batting cage netting fits L 65-ft; W 11-ft; H 11-ft batting cages.
- Dimensions are especially designed for backyard use.
- 191 lb. breaking strength knotted nylon twine
- 65' long, 11' high, 11' wide
- Weather treated
- Sealed with resin for durability
- 100% preshrunk for proper hanging
- UV Protected
- Diamond mesh construction
- Superior fire retardant
For use with Jugs #7 Galvanized Batting Cage Frame; Product ID 411549


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A Physical Control Surface for Video Production
Richard Milewski
At Mozilla we make heavy use of Telestream's Wirecast to stream video events. While Wirecast has a nice GUI, using a mouse or trackpad to control a video production is far from ideal. In some of our larger venues we … Continue reading


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![enter image description here][1]I recently saved my svn passwords in KDEwallet now everytime I update from svn or commit it asks me for kde password.
How do I either remove the completely the KDEwallet or atleast the svn password from KDE.
I tried using command line
kdewalletmanager but it says
kdewalletmanager: command not found
I cannot upload a image here as I am new here ,,, here is the image url http://s12.postimage.org/htkzh8qzx/Untitled.gif


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Audition CS6 added support for VST3 plug-ins, rounding out our support for all of the major plug-in formats (we also support VST and AU). Note that VSTi and DirectX effects are not supported in Audition CS6.
This release also introduces an under-the-hood change that may not be as obvious—but that helps make using 3rd party plug-ins in Audition more predictable.
Most audio apps scan for plug-ins on launch, but in our experience—given the enormous range of plug-ins out in the world—that can be a problem. If one plug-in crashes, the whole application comes down, and the resulting troubleshooting process is not a lot of fun.
In Audition CS6, we've separated scanning for plug-ins from launching the app. As a result, start-up times for Audition are super quick. And because plug-ins are scanned separately, we're able to isolate and disable any that are causing trouble.
How do you scan for 3rd party effects? Simple: choose Effects > Audio Plug-in Manager. In the VST Plug-in Folders section of the dialog, specify the folders where your 3rd party effects are stored, then click Scan for Plug-ins. Most of your effects will simply then be available, but any that fail to scan correctly will simply be listed as disabled. If you add new effects, all you have to do is click the Rescan Existing Plug-ins option.
One last note about plug-ins for Audition: because the app is currently 32-bit, only 32-bit versions of 3rd party effects are supported. We've been happy to see the top tier effects companies like WAVES and iZotop release 64-bit plug-ins, and would love to hear what you think—so please leave a comment!
Feedback? Let us know!
Not using Audition CS6 yet? You can download a free 30 day trial. Or just go ahead and order a full copy or upgrade!
Audition is part of the Adobe Creative Cloud, so you can subscribe once and get access to Audition CS6, Photoshop CS6, and all of Adobe's other creative tools.


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|Learn a little 'bout life on the
road as a pilot!
|©2010-13 Girls With Wings, Inc. All rights reserved.
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ended. Thank you for your support.
|Click to play
|We promote STEAM Education:
Science, Technology, Engineering, AVIATION, and Mathematics!™
|Girls With Wings, Inc.
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Main Content
When the weather heats up, make sure you have the most stylin' sandals for the beach! Hit the sand in comfort with these Thresher sandals from Vans. They feature a high-density rubber footbed and an EVA midsole for extra comfort. The Thresher is a super bouncy flip flop for all the fun in the sun adventures!
- Man made materials
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Manufacturer direct items are shipped directly from the manufacturer. These items are not available for international or expedited shipping.
Customized items can be personalized with options such as your name, your favorite number, and/or designs. Some options may be limited by league rules.


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Audemars Piguet
The Audemars Piguet story began in 1875 when Jules Audemars, 23, and Edward-August Piguet, 21, met in the Valle de Jous, Switzerland looking for better jobs in the Swiss watchmaking industry, when they decided to go into buisness for themselves. Audemars was the in charge of movements and watch making, and Piguet of sales and marketing. It was successful from the beginning, the Audemars Piguet trademark was registered in 7 years later in 1882, and the firm was officially founded later in 1889. Today, Audemars Piguet is the oldest Manufacture still owned and operated by its founding families. The Royal Oak sports watch may be the most famous watch in production today.
Audemars Piguet
Audemars Piguet Watches
Audemars Piguet was founded in 1875 when two young Swiss watchmakers from Le Brassus decided to join forces, Jules-Louis Audemars and Edward-Auguste Piguet. It took Audemars Piguet alomst 15 years to get established in the Swiss watch industry when they finally opened a branch in Geneva in 1889 where they began to create and assemble all of their timepieces. Audemars Piguet is still a family run Swiss watchmaker, after the deaths of both Audemars and Piguet a family member has always been on the board making it one of the oldest run family companies in the world. Audemars Piguet success is also shown by companies such as Tiffany & Co, Cartier and Bvlgari rebranding Audemars Piguet watches under their own names. You will find a wide variety of Audemars Piguet watches on sale at Dexclusive.com
Whether you are shopping for yourself or looking for a great gift, Dexclusive.com provides you with an excellent selection of products at unbelievable prices. We also have a team of friendly customer service personnel available to assist you if you have any questions about any model you see at Dexclusive.com. Please call our Toll Free Number 1-866-573-3953 or you can click on the Live Online Chat button located on the right panel and one of our agents will be happy to assist you with any questions or concerns you might have. Don't forget to follow us on Twitter @dexclusive or become a fan on Facebook for the latest news and deals from Dexclusive.com.
The History Of Audemars Piguet Watches
Watch Collections Manufactured By Audemars Piguet Watches
Royal Oak, Royal Oak Offshore, Millenary, Jules Audemars, Edward Piguet, The Tradition Collections.


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Wake up people before we are all DEAD. Vampires are EVIL KILLERS who feed off of humans and they are EATING US ALIVE. This site is dedicated to proving that bloodsuckers ARE AMONG US and that we must stop at nothing to rid America of these scavengers.
The Fellowship of the Sun
Is this the face of a vampire?
The video:


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The Power of Independent Thinking
Is U.S. Justice Broken?
Recorded: Thursday, December 9, 2010
Part 1 |
Part 2
From fingerprinting to criminal sentencing, from lawyer licensing to judicial selection, and from eminent domain to wealth transfers via class-action lawsuits, how do perverse incentives impact the law and what reforms would create a more just and efficient legal system?
Experts: David D. Friedman, Alex Kozinski, Edward J. López, David J. TherouxType: Independent Institute EventIssues: Criminal Justice/ Prisons
Edward López with David Theroux on the New Book, The Pursuit of Justice
Recorded: Thursday, December 9, 2010
Independent Institute Research Fellow Edward Lopéz, Associate Professor of Law and Economics at San Jose State University and editor of the new Institute book The Pursuit of Justice, talks with Institute President David Theroux about the faulty incentives at the heart of government legal failures and whether market-based alternatives can provide viable solutions to the serious problems caused by the bureaucratization and politicization of the law.
Experts: Edward J. López, David J. TherouxType: RadioIssues: Criminal Justice/ Prisons, Law Enforcement, Privatization
The 2006 Thomas S. Szasz Awards and An Evening With Robert Higgs
Recorded: Wednesday, December 6, 2006
Part 1 |
Part 2
Part 3
Part 4
Part 5
The reception and presentation of the Thomas S. Szasz Awards for Outstanding Contributions to the Cause of Civil Liberties to Robert Higgs and Robert Spillane, followed by a special forum featuring Dr. Higgs on Liberty and Leviathan.
Experts: Robert Higgs, Robert Spillane, Thomas S. SzaszType: Independent Institute EventIssues: Government Power, Terrorism and National Crises


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ST. LOUIS COUNTY (KSDK) - The Missouri Department of Transportation announced Thursday one lane of Interstate 70 will be closed on the Blanchette Bridge Saturday morning.
Crews will close the right westbound lane to perform maintenance work. When work on the westbound lane is done they will reopen the lane and close the right eastbound lane.
The closures will take place from 8 a.m. until 12 p.m.
On Monday, December 17, a detour will be implemented for drivers on S. Main Street underneath the Blanchette Bridge so crews can remove the old bridge deck.
Drivers are urged to slow down, and speeds will be reduced through the bypass, which is located adjacent to S. Main Street.
This bypass will be used off and on during the next several weeks when crews need to work on the bridge.
MoDOT also says there will be a day or two when both S. Main Street and the bypass will be closed. At those times drivers will be detoured with message boards through Fifth Street.
Users of the KATY Trail should look for flaggers under the bridge, and there will be intermittent intervals of 15 minutes when Trail traffic will be stopped to allow crews to remove pieces of the bridge.
The Trail is open, but users should allow for potential 15 minute delays during the next few weeks.
For more information on the new bridge and the construction schedule, visit MoDOT's website.


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Textured Boxes
Act fast! Items with prices ending in $0.99 are final sale.
No longer available
Diamond in the rough. These ceramic Textured Boxes are perfect for storing jewelry or other tiny trinkets. Group them together on desks, dressers and bookshelves for a playful pop of color.
5.4"sq. x 6.1"h.


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The Kodak name is recognized around the world for its long heritage of delivering imaging innovations. The company is now writing its next chapter as a technology company focused on imaging for business.


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Wincraft Arizona Cardinals 3x5 Flag
Item # 18936916
|Eligible for Free 2-Day Shipping on Select Items! (see promotion details)
|Eligible for Free Shipping on Orders $39 or More! (see promotion details)
|Members of The League get 5% back when you spend $100! (see promotion details)
Product Details
Fly your team pride high with this WinCraft® NFL® 3' x 5' flag! Designed for indoor or outdoor use, it features your team colors and graphics in long-lasting, color-fast dye for years of use.
- Two-sided flag
- Long-lasting, color-fast dye
- Attached D-rings
- Team colors and graphics
- Officially licensed
- Dimensions: L 5' x W 3'
- Made in USA


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What is RM Cash
User Tip: If you're unsure of your vehicle type, you may skip the machine type selection box.
Select type, make, model and year above
"Customer service is priority #1 at Rocky Mountain ATV/MC. We value our customers and strive to be the best shopping experience- when you buy from us, you are buying lifetime service."
-Dan Thomas, CEO and Founder
We take pride in offering no hassle returns. In the event of a return, please call, email or chat with us to receive a solution to the problem. For apparel that doesn't fit quite right, Click here to see our Fit Guaranteed Program.
We will stand behind all products we sell with regards to manufacturing defects in workmanship and material. Most products are limited to the manufacturer's warranty. However, we will do everything in our power to take care of the problem.
Each review submitted enters you into a $100 gift card monthly drawing, and a $500 gift card quarterly drawing!
Comments On Jan 04, 2016:excessive front end dive is gone. I now have a safer ride for all surfaces!
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Comments On Dec 07, 2015:Love these springs, along with fresh fork oil & a new rear spring these transformed the bike from a wallowing mess into a tight, compliant riding machine. New springs are the best bang for buck modification you will make.
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Comments On Feb 18, 2015:These fork springs made the bike ride 100% better. No more major fork dive under braking or bottoming on the smallest obstacles. These are a must for any KLR 650 (especially 07 and earlier) unless you do a USD fork conversion. Add the eagle mike fork brace along with these springs and you have made your KLR like whole new bike.
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Comments On Oct 07, 2014:Seemed very strong and better than stock. Sold the bike soon after purchasing the springs. Anything is better than the stock KLR suspension. Not to pricey either.
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Comments On May 09, 2014:The KLR had a ton of nose dive with the stock springs at every stop. These significantly improved the stiffness of the front, and greatly reduced the dive. Easy to install. Most complex part was cutting the stock spacer to the new length, so no sweat!
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Comments On Jun 24, 2011:The stock were way to soft and mushy. This helped a ton. i would also recommend 15 weight fork oil with them in the KLR650. Huge improvment to the front end!
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The Power of Independent Thinking
Alex Tabarrok: Launching the Innovation Renaissance
Recorded: Friday, December 9, 2011
C-FIRE Deputy Director R.J. Lehmann interviews Independent Institute Research Director Alexander T. Tabarrok about his new book, Launching the Innovation Renaissance: A New Path to Bring Smart Ideas to Market Fast.
Experts: Alexander T. TabarrokType: RadioIssues: Economic History and Development (International), Economic History and Development (U.S.), Education, Free Market Economics, Litigation, Privatization, Property Rights
Dr. Bruce Benson on ABC Australia radios Counterpoint
Recorded: Friday, November 11, 2011
Senior Fellow Dr. Bruce Benson, author of Property Rights: Eminent Domain and Regulatory Takings Re-examined, speaks on ABC Australia radios Counterpoint.
Type: RadioIssues: Business, Government Power, Property Rights


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Small-scale entrepreneurs have call upon the government to improve processing industries in order to stimulate economic growth in the country.
The call was made yesterday in Dar es Salaam a bead trader Swagon Suleiman alias "chekecha". He said improve processing industries would reduce the burden of ordering raw materials from outside the country.
Suleiman added, "Purchasing raw materials from neighboring countries like Kenya contributes to tagging my commodities at high prices in order to gain profit".
According to him, processing industries can also increase the efficiency of a business by ensuring availability of raw materials, whereby manufactures are able to produce without fearing shortage; hence increase revenue.
For her part, Pia Innocent, a Tie and Dye cloth manufacturer said in a separate interview that raw material were also a problem and sometimes she had been forced to travel to neighbouring Malawi or Kenya to source them.
Innocent stressed, "This is really a problem because I'm forced to sell my goods at a higher price in order to gain profit because without doing that I cannot survive and my business will eventually collapse".
However, a culture ornament maker Maina Malliya said, "I purchase my raw materials from Arusha, but I think they come from neighboring countries because I have not heard a company in our country producing beads and the suppliers provide them lavishly".
He said availability of processing industries in country would facilitate production of different commodities at reasonable prices for all Tanzanians at all levels.


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Dyshidrosis, also known as dyshidrotic eczema or pompholyx, is an uncommon skin condition in which very small, fluid-filled blisters appear on the palms of your hands and the sides of your fingers. The soles of your feet also can be affected.
The blisters that occur in dyshidrosis generally last around three weeks and cause intense itching. Once the blisters of dyshidrosis dry, your skin may appear scaly. The blisters typically recur, sometimes before your skin heals completely from the previous blisters.
Treatment for dyshidrosis most often includes creams or ointments that you rub on the affected skin. In severe cases, your doctor may suggest corticosteroid pills, such as prednisone, that you take by mouth.
The blisters associated with dyshidrosis occur most commonly on the sides of the fingers and the palms, although the soles of the feet also can be affected. The blisters are usually small — about the width of a standard pencil lead — and typically appear in clusters, with an appearance similar to tapioca.
In more-severe cases, the small blisters may merge together to form larger blisters. Skin affected by dyshidrosis can be very itchy or even painful. Once the blisters dry and flake off, which occurs in about three weeks, the underlying skin may be red and tender.
Dyshidrosis tends to recur fairly regularly for months or years.
Call your doctor if you have a rash on your hands or feet that doesn't go away on its own.
The cause of dyshidrosis is unknown. However, it can be associated with a similar skin disorder called atopic dermatitis, as well as with allergic conditions, such as hay fever. Eruptions may be seasonal in people with nasal allergies.
Risk factors for dyshidrosis include:
For most people, dyshidrosis is just an itchy inconvenience. For some, however, the pain and itching may limit the use of their hands or feet. Intense scratching can increase the risk of a bacterial infection developing in the affected skin.
You're likely to start by seeing your family doctor. He or she may refer you to a doctor who specializes in skin disorders (dermatologist). Here's some information to help you get ready for your appointment and know what to expect from your doctor.
Before your appointment, you may want to write a list that answers the following questions:
Your doctor is likely to ask you a number of questions, such as:
In most cases, your doctor can diagnose dyshidrosis based on a physical exam. No lab test can specifically confirm a diagnosis of dyshidrosis, but your doctor may suggest tests to rule out other skin problems that have similar symptoms.
For example, a scraping of your skin can be tested for the type of fungus that causes problems such as athlete's foot. Skin allergies and sensitivities can be revealed by exposing patches of your skin to various substances.
Depending on the severity of your signs and symptoms, treatment options may include:
Home treatment might include:
Because the cause of dyshidrosis is generally unknown, there's no proven way to prevent this condition. However, managing stress and avoiding exposure to metal salts, such as chromium and nickel, may help prevent dyshidrosis.
Original article: http://www.mayoclinic.org/diseases-conditions/dyshidrosis/basics/definition/con-20026887
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Mayo Clinic is a not-for-profit organization and proceeds from Web advertising help support our mission. Mayo Clinic does not endorse any of the third party products and services advertised.
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This one of a kind Transformers Bumblebee Classic Muscle Costume for Kids is a great Halloween outfit for trick-or-treating. Included in this set are a yellow and black jumpsuit with a padded torso and arms to give the muscular appearance. A matching character mask also comes along with this set to top off the Bumblebee ensemble. Although Bumblebee provides the comic relief and is the more sensitive robot in the Transformer films, he is always up for a challenge and is eager to prove himself among his fellow Autobots. Bumblebee is most famous for being close friends with the Autobots human ally, Sam Witwicky and for his ability to transform into a stylish yellow and black Camaro. This Halloween, cruise around the neighborhood with the Transformers Bumblebee Classic Muscle Costume for Kids and be on the look for the evil Decepticons.
Our Price: $3.99
Our Price: $12.97
Our Price: $6.99


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The Department of Public Health is using a variety of social media sites to supplement our web presence and provide timely information about Public Health events and services. You can visit these sites by clicking on any of the links below.
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Winston-Salem, NC 27102
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Communicable Diseases
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Medical Records Information
(336) 727-8135
The mission of the Forsyth County Department of Public Health is to prevent disease
and promote a healthy community through regulation, education and partnerships.
Adopted by the Board of Health 10/2/13.
Copyright © 2016 Forsyth County | Contact the Webmaster | Site Map


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June 11, 2012
Marc Givler
COLUMBUS, Ohio - Sunday's Ohio State camp not only had top players from within the Buckeye state in attendance but players from all around the nation, all with the goal of getting better on the football field and maybe getting a little more interest from a college or two.Sometimes it is hard to pay attention to all 400 kids who make it to the camp but we have broken down our top-10 list of seniors-to-be from what we saw at the camp.
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