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26 U.S. Code § 6689 - Failure to file notice of redetermination of foreign tax
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(a) Civil penalty
If the taxpayer fails to notify the Secretary (on or before the date prescribed by regulations for giving such notice) of a foreign tax redetermination, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the deficiency attributable to such redetermination an amount (not in excess of 25 percent of the deficiency) determined as follows—
Source(Added Pub. L. 96–603, § 2(c)(2),Dec. 28, 1980, 94 Stat. 3509.)
Prior Provisions
A prior section 6689, added Pub. L. 93–17, § 3(d)(2),Apr. 10, 1973, 87 Stat. 16, related to failure by certain foreign issuers and obligors to comply with United States investment equalization tax requirements, prior to repeal by Pub. L. 94–455, title XIX, § 1904(b)(10)(E)(i),Oct. 4, 1976, 90 Stat. 1817.
Effective Date
For applicability of section with respect to employer contributions or accruals for taxable years beginning after Dec. 31, 1979, election to apply amendments retroactively with respect to foreign subsidiaries, allowance of prior deductions in case of certain funded branch plans, and time and manner for making elections, see section 2(e) ofPub. L. 96–603, set out as a note under section 404A of this title.
LII has no control over and does not endorse any external Internet site that contains links to or references LII.


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Lorel Marketing Group is a full-service marketing agency that leverages strategy, brand expressions and analytical data into business success for our clients.
We offer comprehensive, performance-driven marketing results as well as technical expertise, with industry knowledge to execute across channels.
Ruby's Diner creates a fun and engaging Facebook contest, which offered a grand prize of Free milkshakes for a year, to bring in customers and increase awareness of the three PA locations.

subset: commoncrawl


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There were plenty of butterflies in Kendra Bommersbach's stomach when she agreed to play Brandon University Bobcats women's volleyball team.
The 18-year-old Winnipegger knew the team was without a starting libero when she signed on the dotted line and they didn't just want to groom her into the position, the Bobcats wanted her to start this season. Bommersbach hasn't had long to get adjusted to the faster game at the Canada West level, but she feels she's getting used to being Brandon's starting defensive specialist through the team's pre-season and first four conference matches.
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Minka Lavery 648-PL
Satin Nickel 2 Light 49.5" Width Energy Star Bathroom Bath Bar with White Shade
Item # BCI1234659 | Model # 648-PL | Bathroom Fluorescent Collection
Questions about Minka Lavery 648-PL?
Contact us for advice or more details. Our product specialists are here to help.
Two Light 49.5" Width Energy Star Bathroom Bath Bar with White Shade
- Cylinder Shaped White Acrylic Shade
- Can Be Mounted Horizontally or Vertically
- Suitable for Damp Locations
- California Title 24 Compliant
Lamping Technologies:
- Bulb Base - Fluorescent Pin: A bi pin base mainly used with fluorescent tube lighting seen in commercial and industrial applications.
- Number of Bulbs: 2
- Bulb Base: Fluorescent Pin
- Bulb Type: Fluorescent
- Bulb Included: No
- Watts Per Bulb: 32
- Wattage: 64
- Dimmable: No
- Height: 6"
- Width: 49.5"
- Extension: 4.5"
- Shade Height: 5.5"
- Shade Length: 48.5"
- Backplate Height: 3.38"
- Backplate Width: 47.63"
- Energy Star: Yes
- ADA: No
- UL Listed: Yes
- UL Rating: Damp Location
- California Title 24: A regulation designed to encourage the use of lower energy lamping configurations in order to reduce the energy used for residential and commercial lighting within the state.
- Energy Star is an international standard for energy efficient consumer products originated in the United States of America. Devices carrying the Energy Star service mark generally use 20%–30% less energy than required by federal standards.
- UL Listed - Indicates whether a product meets standards and compliance guidelines set by Underwriters Laboratories. This listing determines what types of rooms or environments a product can be used in safely.
About Minka Lavery:
As part of the Minka Group, Minka Lavery has created a reputation of being a trendsetter in developing creative, innovative, and decorative lighting for the discerning designer or homeowner. Pleasing collections of modern, traditional, and transitional lights that will provide inspiration and options in creating your idea of the perfect living space throughout the home. Find the style and size of Minka Lavery bathroom fixture that will give your bathroom the best combination of form and function possible.
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- View the Manufacturer Warranty
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This Minka Lavery item can also be referenced by the following color/finish specific model #:
- Minka Lavery *
- Minka Lavery 648-PL
Satin Nickel
*Discontinued model or finish
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Our knowledgeable product specialists work to bring you the best prices on every product and provide unmatched customer service. Your satisfaction is our highest priority!


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Shelby Nohr led the Vincent Massey Vikings to a city title Monday night.
Nohr had 17 points to lead the visiting Vikings to a 51-33 triumph over the Crocus Plainsmen to complete a sweep of the best-of-three junior varsity girls final in the Brandon High School Basketball League.
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text:
Prof. Diz teaches at IES Escolas Proval, a technical high school in Spain, where students and teachers have organized solar cooking workshops and have loaned solar cookers to other schools as well.
Recent news and developments
- January 2013: Local electrical engineer promotes solar cooking in Galicia - Javier Diz used the celebration of Magosto to demonstrate roasting chestnuts with a parabolic solar cooker. A creative chef, he also made filoas and polbo to show the usefulness of solar cookers.
Prof. Javier Diz
Dept. Electronics, IES Escolas Proval
Avda Portugal 171
E36350 Nigran
Tel. +34 986369402


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Sometimes you find the BIOS must be current to support the memory sticks.
I recently was "gifted" an Inspiron 9200 and tried to upgrade memory to 2G (said to be max for this unit). But once installed, it will not boot past the black screen with Windows 7 logo. I've already checked that memory sticks are correct and both working individually. I also reloaded/updated BIOS. With both 1G sticks, the F2 screen says memory is 2048MB.(?) Specs: Pentium M 1.60GHz, 32 bit, Windows 7 + SP1,
The computer will run with just one memory stick installed, although the cursor keeps showing the "spinning wheel" as if something as in process.
How can I get this to work with (2) 1G Memory Cards?


text:
The Racial and Cultural Diversity Commission's logo is itself a beacon of hope. Its significance speaks to the importance of
unity among our different cultures and races.
At the core, we are all part of the same human family. From that
core, we separate into many directions of diversity, each being of
equal value. That diversity then feeds back into the center, giving us
strength and richness, thus the arrows simultaneously flows inward
and radiates outward.
The colors of the logo red, which signifies conflict fades to
purple, which reflects the awakening of the possibilities for
Finally, the hues blend to the point of calmness and final resolution
by shades of blue.
The Little Rock Racial and Cultural Diversity commission has the
full-time mission of promoting equal opportunity and the full exercise
of civil rights for all citizens of the City. It is committed to
dismantling racism and reducing prejudice within the City through
education, and policy development and celebration. (Ordinance No. 17,665)
© 2016 by City of Little Rock. All rights Reserved.
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LAS VEGAS—A former Los Angeles police officer sought in Southern California shootings that have killed three people once played college football at a university in Cedar City, Utah.
Related Stories
- Feb 14:
- Christopher Dorner hid in plain sight during California manhunt
- Feb 12:
- Video: Ex-police officer Dorner engaged in shootout in Southern California
- Rogue ex-LAPD officer believed dead after standoff
- Feb 11:
- $1 million reward offered on information on ex-cop Christopher Dorner
- Feb 8:
- Court file: LA ex-cop was disturbed, self-obsessed
- Key events in hunt for ex-LA cop, suspected killer
- Hunt for ex-officer goes on amid Calif. snowstorm
- Feb 7:
- Governor 'saddened' by death of Riverside officer
- Ex-LA cop, murder suspect sent CNN anchor parcel
- FBI: Fugitive ex-LA cop not found in Vegas home
- Suspect ex-LA cop served in Nev. air base reserve
- Manhunt for ex-police officer sets region on edge
- Mountain manhunt for ex-cop accused of killing 3
Southern Utah University athletic and academic officials say Christopher Dorner had an unremarkable career as a reserve running back in 1999 and 2000.
University Relations Vice President Dean O'Driscoll says Dorner graduated in 2001 with a political science degree and a minor in psychology.
SUU athletics spokesman Neil Gardner recalls Dorner as polite, friendly and hard-working.
Dorner is now the focus of an intense manhunt in California, Nevada, Arizona and Mexico.
He's suspected of launching a killing spree to punish those he blames for his 2008 dismissal from the LAPD.
Cedar City is off Interstate 15 about 170 miles northeast of Las Vegas.


text:
Church Hill Classics specializes in custom college and university diploma frames for schools all across the United States.
We handcraft official, USA-made frames for your own college diploma, advanced degree, doctorate diploma, or as a special graduation gift. We offer an array of diploma frames, certificate frames, and graduation frames and gifts. All of our university frames and college frames are handcrafted in the USA.
You Earned It…Now Frame It!™
To get started, search or browse for your school below.
Each college or university features their own distinctive product selection. Diploma Showcase Frames® feature the school's name and seal with foil embossing or custom medallions, a scene or landmark from the college campus, or a shadow box to display your graduation tassel alongside your diploma. We also offer coordinating photo frames and professional desk accessories with your college or university logo or insignia. Search or browse for your school above to view its exclusive products.


text: The bright, tangy flavors of citrus shine in these sunny lemon cookies – a breeze to bake with our premium mix. For a delicate Meyer lemon taste with a hint of vanilla sweetness, we've combined Nielsen-Massey bourbon vanilla with bits of real lemon. Prep is easy – just add butter and eggs and bake. Decorate your cookies with colorful icings and sugars, and enjoy them with a tall glass of cold milk.


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- Jul 12:
- Charges dismissed against Franklin Sain, accused of threatening Fields
- Jun 7:
- Rhonda Fields says she's still scared after threats from Franklin Sain
- Jun 4:
- Rep. Rhonda Fields harassment case: Lawyers say evidence destroyed
- May 20:
- Trial date set for man accused of threatening Rep. Fields
- Mar 30:
- Personal ties to violence for Colorado Rep. Rhonda Fields have driven policy
- Mar 27:
- Judge sets April 22 arraignment for Franklin Sain in harassment case
- Mar 9:
- Ritter participated in climate change roundtable with Obama
Franklin Sain, 42, is to appear before a Denver judge to be advised of the charges against him.
Prosecutors said the former technology executive sent Rep. Rhonda Fields, D-Aurora, emails and voicemails intended to intimidate or harass her. Sain, who is white, is charged with attempting to influence a public official and harassment based on ethnicity. Fields, who represents Aurora, where a gunman killed 12 people in a movie theater, is black.
Police said Sain has acknowledged sending Fields emails and messages laced with profanity and racial slurs. In one message, Sain allegedly told Fields he hoped someone would "Gifords" her, an apparent reference to the 2011 shooting and wounding of U.S. Rep. Gabrielle Giffords, of Arizona. A police affidavit said Sain apologized for his comments.
Sain's attorney, Siddhartha Rathod, said the messages were not criminal.
"Mr. Sain's emails and voicemail to Representative Fields, while deplorable, were not threats," Rathod said in a press release.
Rathod argues that the First Amendment gives Sain the right to voice his opinion, and that the law does not shield public officials from offensive comments.
One anonymous letter that raised particular alarm read: "There Will Be Blood!" and listed Fields and her daughter.
Colorado is not the only state where lawmakers are fielding angry—and sometimes threatening—messages as a result of heated debates over gun restrictions. Earlier this week, an Oregon state senator said she cancelled a town hall meeting about gun control because she had received hostile and threatening emails. A California man suspected of threatening a state senator over a bill limiting the reloading of assault weapons was arrested. And a Minnesota lawmaker sponsoring an assault weapons ban said she has been receiving threatening messages.
If found guilty, Sain could face up to six years in prison.


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On Wednesday, at the National Stadium in Dar es Salaam, the national soccer team, Taifa Stars, took on Mozambique (the Mambas) in an all-important first leg of an African Nations Cup qualifier.
Granted, although the tie finished in a sharing of the spoils, Taifa Stars produced an eye-catching display which thrilled the partisan home crowd.
Tellingly though, Stars squandered a hatful of chances, which might prove costly in the second leg in a fortnight.
In the wider context, one cannot help but feel a sense of utter despair over the fact that our deadliest marksmen still miss many chances to score priceless goals.
This profligacy has seen us shoot ourselves massively in the foot time and again in the past.
Depressingly though, the problems in our football arena go deeper than that.
According to the Tanzania Football Federation (TFF) technical director, Sunday Kayuni, football clubs in the country give short shrift to youth football, which is arguably the most important building block for any country's future success.
In comments made earlier this week, which revealed the depth of his frustration, Kayuni went on to say that premier league clubs have shown a distinct lack of interest in recruiting youth players, some of whom were part of the youth team that won Copa Coca-Cola in Brazil two years ago.
This is disturbing indeed as in any other country, youth players of such rarefied quality would have likely sparked a bidding war for their services.
Kayuni's remarks also sadly reveal that local clubs have not yet made that seismic shift in our football culture to emphasize the importance of developing youth football.
It seems then that although we have tried our damnedest to change our hitherto negative mindset about youth football development, we still have enormous ground to cover.
Returning to the original theme of this discussion, it is certain that all wananchi will be keeping their fingers crossed for Stars to win the return leg against The Mambas.
Having said this though, there are serious deep-rooted problems on our football scene which need to be addressed sooner rather than later.
Lloyd Elipokea


text:
For Emergency Response Dial 9-1-1
To Report a Non-Emergency Crime Dial 456-2233
The Spokane County Sheriff's Office Crime Prevention Unit consists of two deputies and the Neighborhood Watch Coordinator*. One of the deputies is assigned to the City of Spokane Valley. The Unit is committed to providing education that empowers the citizens of Spokane County to help deter crime and assist with enhancing public safety. These services are provided free of charge.
*Neighborhood Watch is a program under S.C.O.P.E. (Sheriff Community Oriented Policing Effort), a 501c3 non-profit organization supporting the Sheriff's Office.
See Current Crime Prevention Tips & Trends
The Spokane County Crime Prevention Office is located at the Spokane Valley Mall. Enter the mall via the main mall entrance on the West side. Go up the escalators and turn left. We are next to Sears and Silver Safari. Please feel free to stop by if you are in the area. We are open Mon-Fri, 9am-5pm, and sometimes on Saturdays, but please call to be sure we are in as our front desk is staffed by volunteers who may be unavailable due to illness or other commitments. Please give us a call at (509) 893-3934.
1100 West Mallon
Spokane, WA 99260
Map & Directions


text:
May 5, 2016
Saturday, Nov. 24, 2012
AUGUSTA, Ga. -- The victim in a crash on Bennock Mill Road has been identified.
60-year-old Sterling Walker of Augusta died a little after 6:30 p.m on Saturday.
Investigators say the Serious Traffic Accident Response team was on the scene of the single-car rollover accident.
The victim was thrown from the car, but no other details are available at this time.
Have information or an opinion about this story? Click here to contact the newsroom.
Copyright WRDW-TV News 12. All rights reserved. This material may not be republished without express written permission.
Click Here to access the online Public Inspection File
Viewers with disabilities can get assistance accessing this station's FCC Public Inspection File by contacting the station with the information listed below. Questions or concerns relating to the accessibility of the FCC's online public file system should be directed to the FCC at 888-225-5322, 888-835-5322 (TTY), or firstname.lastname@example.com.


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Some elementary students will be going back to school and finding out about a classmate who died over the weekend. A nine year old girl was hit by a truck in Rye and killed.
It happened just before 2 p.m. Sunday about 35 miles southwest of Pueblo.
The Pueblo County Sheriff's Office told us the little girl was with family gathering wood and she was asked to get the family dog. The driver of the truck pulled forward and hit the girl. She died at the scene.
"This is such a heartbreaking tragedy. I extend my most sincere sympathy to this family." said Sheriff Kirk M. Taylor, who lives in the area and responded to the accident.
We asked investigators if the girl was related to the driver, at this time, they're not releasing that information. The sheriff's office is calling this an accident and said no one will be arrested.
KKTV firmly believes in freedom of speech for all and we are happy to provide this forum for the community to share opinions and facts. We ask that commenters keep it clean, keep it truthful, stay on topic and be responsible. Comments left here do not necessarily represent the viewpoint of KKTV 11 News.
If you believe that any of the comments on our site are inappropriate or offensive, please tell us by clicking "Report Abuse" and answering the questions that follow. We will review any reported comments promptly.powered by Disqus
Click Here to access the online Public Inspection File
Viewers with disabilities can get assistance accessing this station's FCC Public Inspection File by contacting the station with the information listed below. Questions or concerns relating to the accessibility of the FCC's online public file system should be directed to the FCC at 888-225-5322, 888-835-5322 (TTY), or firstname.lastname@example.com.


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OTTAWA (AP) - Chris Neil scored what turned out to be the game-winning goal in the second period and Craig Anderson made 20 saves as the Ottawa Senators hung on for a 4-3 victory against the Buffalo Sabres on Tuesday night.
Erik Karlsson, Chris Phillips and Daniel Alfredsson scored for Ottawa, and Peter Regin picked up his first points of the season with two assists.
The win snapped a two-game Senators' losing streak as Anderson allowed more than two goals for the first time in nine games this season.
Tyler Ennis, Jordan Leopold and Jason Pominville scored for Buffalo. Jonas Enroth made the start in place of Ryan Miller and is still searching for his first win in more than a calendar year. He finished with 20 saves for the Sabres, who have dropped three straight


text:
Russell Brand May Be Brilliant But Not Voting Is Idiotic
Notorious bad boy, Russell Brand, may have recently started a revolution. Or not. In his interview with BBC journalist Jeremy Paxman, Brand expressed his frustration with the status quo and explained why he's never voted in his entire life. He did so with intelligence and disarming charm.The trouble, however, with Russell Brand's call for a revolution is, while it may speak to people because it sounds terribly dangerous and sexy in a "fuck-it-all, let's start from scratch" kind of way, it offers no real solutions. It's not by rejecting democracy that you create change, because, in a democracy, change can only happen within the system.


text:
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This Results Fitness gift card can be customized here on GiftCards.com, we then send it to the recipient. We are the most popular Stuart gift cards website and we sell gift cards for 4.5 million local merchants.


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2006-2016 Mazda MX-5 Performance Parts : Suspension Packages
Suspension Package :: MX-5
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Sway bar set for 2006-2015 MX-5 - Racing Beat-designed tubular sway bars reduce chassis roll during cornering and increases your car's sensitivity to steering inputs, thereby improving maximum cornering power. Substantial engineering effort, select ...


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Lovett named Executive Assistant to the President
Submitted on January 08, 2010 at 9:46 AM
Ken Lovett has been named Executive Assistant to the President at Volunteer State Community College. He was Director of Public Relations. Lovett also served as the College Webmaster. Previous to Vol State he was employed as Senior Graphic Designer at the Char-Broil Corporation, in Georgia. He has a B.F.A in graphic design from Howard University and an M.B.A from Tennessee State University.
The Executive Assistant to the President provides direct assistance and advice to the President of the college, in achieving goals and objectives regarding matters of institutional operations, and facilitates communication between the President, internal and external constituencies.
A service provided by the Office of Public Relations.


text:
this wiki
(covers information from several alternate timelines)
Romulan history describes the rise of an Empire from a group of Vulcan fugitives.
Early history
The Time of Awakening
Vulcans were once an extremely violent and emotional people, waging almost constant warfare on one another. (TOS: "Balance of Terror",ENT: "The Forge") It is believed that, at one point, 90% of the planet Vulcan was at war. As their level of technology improved, the Vulcans eventually reached a point where their violent nature threatened the species' extinction. Terrible weapons were created, like the Stone of Gol, a psionic resonator which is believed to have been destroyed by the gods on Vulcan during the Time of Awakening. It was actually disassembled and its parts scattered, some of which wound up on other worlds. (ENT: "Awakening"; TNG: "Gambit, Part II")
Finally, around 370 AD, the ancient philosopher Surak, revered as the father of Vulcan civilization, led his people in a great reformation to reject their emotions in favor of a philosophy that embraced pure logic. He demonstrated enormous courage, working for peace in the face of war. (TOS: "The Savage Curtain")
One group, known as "those who march beneath the Raptor's wings" (the future Romulans), did not accept Surak's teachings and split off from the Vulcans at this time. (TNG: "Gambit, Part II"; ENT: "Awakening")
Formation of an empire
Around 470 AD, the dissidents had left Vulcan. Upon their travels, a second group splintered from the main group of dissidents and became known as the Debrune. Much information about this group was later lost, as they apparently no longer existed by the 24th century. (TNG: "Gambit, Part I")
The original dissidents named their race the Romulans and eventually settled on the twin planets later named Romulus and Remus. Romulans were considered a group of thugs at the time and warp drive was regarded as the key technology that allowed the founding of the aggressive Romulan Star Empire. (TNG: "Unification I"; Star Trek: Insurrection)
100-Year War
At some point after the formation of the Empire, the Romulans once again became embroiled in conflict with their Vulcan cousins. It was unknown at the time, but Q later claimed that one of the "self-destructive stunts" of a philosopher Q, also known as Quinn, is what instigated this conflict. (VOY: "Death Wish")
22nd century
The Empire's first recorded contact with Humans occurred in 2152. The Starfleet vessel Enterprise NX-01, discovered a planet recently annexed by the Romulans, and was damaged by a cloaked spatial mine, part of a minefield surrounding the planet. A Bird-of-Prey warned the Enterprise off without a further exchange of fire. (ENT: "Minefield")
Romulans found advantage in the fractious relationships of Vulcan, Andoria, and Tellar existing before 2154. Earth, rising as a regional power in the early 2150s, practiced a mediating, even unifying, influence on its neighbors. The prospect of an alliance contrary to Romulan interests led to their covert attempts to destabilize the region and the fragile peace. (ENT: "Babel One", "United")
A collaboration with V'Las of the Vulcan High Command was part of a decades-long effort to "reunify" the cousins, presumably under Romulan rule. However, a group of Vulcans named Syrrannites followed the logical teachings of Surak and were a threat to the Romulan plans of reunification. Secretly working with a Romulan deep-cover agent within the Vulcan High Command known as Major Talok, V'Las framed the Syrranites for the destruction of the United Earth Embassy on Vulcan. The conspiracy ultimately led to the nearly-disastrous Battle of Andoria between Vulcan and the Andorian Empire in 2154. (ENT: "The Forge", "Kir'Shara")
After V'Las was deposed, Romulans precipitated the "Babel Crisis" by deploying telepresence-operated drone-ships equipped with chameleon-like camouflage systems. Though briefly wreaking havoc on regional shipping and diplomacy, the Romulan effort ultimately failed. A temporary alliance of Human, Vulcan, Andorian and Tellarite starships thwarted the drone-ship threat, prompting closer diplomatic relations that eventually led to the Coalition of Planets. (ENT: "Babel One", "United", "The Aenar", "Demons")
Relations between Romulans and United Earth deteriorated into open war in the following years. Beginning in 2156, the Earth-Romulan War was fought without any kind of personal or visual interaction between the two sides, preventing Humans or allies from fully understanding the nature of their opponent. Following a humiliating defeat at the Battle of Cheron in 2160, the Romulans agreed to a treaty establishing a Neutral Zone between the Star Empire's sphere of influence and territory that would fall under the jurisdiction of the soon to be formed United Federation of Planets. (TOS: "Balance of Terror"; TNG: "The Defector")
For the next century, Romulans isolated themselves from Human and Federation affairs. However, they remained very active within their own sphere of influence, fighting a number of campaigns, the nature of which is unknown.
23rd century
In 2266, the Empire emerged from seclusion to test the strength of its old enemy. The Romulan Praetor ordered his finest flagship, a Bird-of-Prey led by an experienced commander, to violate the Neutral Zone and attack the Federation's observation outposts that lined the border in Sector Z-6.
Equipped with a cloak and a powerful new plasma torpedo system, the Bird-of-Prey easily annihilated its targets. A victorious homecoming, revealing Federation weaknesses, would have aroused the Empire to another war, but the marauding Romulan vessel was intercepted and defeated by the USS Enterprise before success could be reported.
The incident marked the Federation's first confirmed visual observation of the Vulcan-like Romulan appearance. (TOS: "Balance of Terror")
During this era, many lower-ranking members of Romulan ship crews wore distinctive helmets, and were seen to stand, rather than sit, at their posts. (TOS: "Balance of Terror", TOS: "The Enterprise Incident")
In the face of Federation strength, the Empire vigilantly patrolled their side of the zone. Further encounters with Starfleet's Template:ShipClass starships were countered by squadrons of up to ten Birds-of-Prey to better the odds.
A brief but ultimately unsuccessful thawing in relations occurred in 2267 between the Romulan Star Empire, the Klingon Empire, and the Federation, with the founding of a jointly-managed colony on Nimbus III. Dubbed the "planet of galactic peace," the colony quickly became an embarrassing failure for all three governments, although regular meetings between representatives did take place at the colony for at least the next twenty years. (Star Trek V: The Final Frontier)
In 2268, a devastating polaric ion device explosion resulted in the destruction of a Romulan research colony on Chaltok IV. Following this incident, the Star Empire, together with the Federation, signed the Polaric Test Ban Treaty, banning research on polaric energy on both sides. (VOY: "Time and Again")
Also in 2268, Starfleet violated established treaties by ordering the USS Enterprise to pass through the Romulan Neutral Zone into Romulan space, where its crew confronted three Romulan ships, and returned with both a Romulan cloaking device and a captured Romulan commander. (TOS: "The Enterprise Incident")
After a technology exchange with the Klingon Empire, the first Romulan D7 class design battle cruisers began appearing along the zone by 2268, and were encountered by the USS Enterprise during its 2268 incursion into Romulan space. This Romulan-Klingon Alliance had come to an end by 2271, however, when the Romulans suffered a significant defeat at the Battle of Klach D'Kel Brakt (the "Briar Patch") at the hands of Klingon forces led by Kor. By 2292, Romulans and Klingons regarded each other as "blood enemies". (TOS: "The Deadly Years", "The Enterprise Incident"; TNG: "Reunion"; DS9: "Blood Oath")
By the mid-2280s, Romulans had lost their virtual monopoly as the region's best stealth technologists when cloaking devices began seeing service on Klingon vessels. (Star Trek III: The Search for Spock)
As the Klingons and Federation began détente in 2293, the Romulans attempted diplomatic subterfuge through Ambassador Nanclus' role in the Khitomer conspiracy – yet another failing effort. (Star Trek VI: The Undiscovered Country)
24th century
The Tomed Incident of 2311, an encounter between the Romulan Star Empire and the Federation that cost thousands of lives, led to the Treaty of Algeron, which forbade the Federation from developing cloaking technology. Subsequent to the incident, the Empire returned to a policy of isolation from the Federation. (TNG: "The Neutral Zone", "The Pegasus")
Though periodic, titular allies, the relationship between the Romulan and Klingon Empires was effectively a decades-long, "hot" and "cold" war of bitterly antagonistic cultures. In 2344, four Romulan warbirds attacked a Klingon outpost on Narendra III and destroyed the Federation starship that answered the distress call, the USS Enterprise-C.
Another outpost attack, the Khitomer Massacre of 2346, was facilitated by a secret Romulan alliance with the Klingon House of Duras. Whatever the intention of the offensives of the 2340s, Klingons came to regard the Romulans as "blood enemies", and the Federation-Klingon alliance strengthened. (TNG: "Yesterday's Enterprise", "Sins of the Father", "Reunion")
In the meantime Romulans diverted their attentions to other corners of the Empire far from the Federation borders, allowing it to grow. (TNG: "The Neutral Zone")
In 2364, Romulan battle cruisers converged near a Federation border post. USS Berlin answered the call. (TNG: "Angel One")
Later that year, the Empire was alerted by the mysterious destruction of border outposts on either side of the Federation/Romulan Neutral Zone. A Romulan Warbird was sent to investigate. Commander Tebok realised that the destruction was of different level of what the Federation would ever do. Meanwhile the USS Enterprise-D was also sent to investigate and establish contact with the Romulans after five decades. Captain Jean-Luc Picard proposed a cooperative investigation but was turned down. This incident, which unknown to both factions was caused by the Borg, caused the Empire to take notice, resuming an active, oppositional interest in their neighbor's affairs through the 2360s. (TNG: "The Neutral Zone")
The Klingon Civil War
- Main article: Klingon Civil War
Upon reemerging from their isolationist state, the Empire returned to their attempts to destabilize the peace of the quadrant, through efforts to sever the Federation-Klingon Alliance. In 2367, the Commander Sela abducted Lt. Commander Geordi La Forge, the chief engineer of the USS Enterprise-D. They brainwashed him in an attempt to use him to assassinate the Klingon Vagh, governor of Krios. The assassination was foiled by Enterprise personnel. (TNG: "The Mind's Eye")
Shortly thereafter, as part of the Empire's ongoing relations with the House of Duras, the Romulans became involved in the Klingon Civil War of 2367-2368. A convoy led by Commander Sela provided supplies to the Duras family to use against the forces of Chancellor Gowron. Their intervention was discovered by the Federation, and a Federation task force of twenty starships blockaded the Klingon-Romulan border, allowing Gowron's forces to prevail. (TNG: "Redemption")
The failure to end the Federation-Klingon Alliance did not stop the Empire from continuing their opposition to the Federation. In 2368, the Romulans attempted to gain a foothold within the Federation by using the underground Romulan-Vulcan reunification movement as a cover. Through Senator Pardek, a man trusted by the unificationists, Proconsul Neral captured Ambassador Spock, Captain Picard, and Lt. Commander Data. As Romulan forces moved into Federation space under a guise of peace, the three prisoners subdued their captors and warned Starfleet of the Romulan invasion. (TNG: "Unification I")
The underground unification movement continued even after this blow. In 2369, a prominent government official, Vice Procounsul M'ret, successfully escaped across the Federation border through the help of the unificationists. (TNG: "Face of the Enemy")
The Dominion War
- Main article: Dominion War
The emergence of the Dominion threat in 2370 led to the first thaw in the Empire's relations with the Federation. In 2371, an amendment to the Treaty of Algeron permitted the Federation use of a cloaking device for Gamma Quadrant operations, in exchange for intelligence gathered regarding the Dominion. (TNG: "The Neutral Zone"; DS9: "The Search, Part I")
As the Dominion War began in earnest, the Romulan Tal Shiar and the Cardassian Obsidian Order intelligence services launched a joint attack on the Dominion. The Battle of the Omarion Nebula in late 2371 was a catastrophic failure, devastating both Romulan and Cardassian forces. (DS9: "The Die is Cast")
As the Dominion finally gained a foothold in the Alpha Quadrant through the alliance with the Cardassian Union, the Romulans initially sent a fleet of vessels to Deep Space 9 to join the Klingons and Federation in anticipation of the imminent war. (DS9: "By Inferno's Light")
When war did not initially break out, however, the Empire signed a nonaggression pact with the Dominion, and planned to watch their neighboring rivals take the heavy losses, but a successful intelligence operation conducted by Captain Benjamin Sisko and Elim Garak of Deep Space 9 led the Empire to believe the Dominion posed an imminent threat, leading the Romulans to join forces with their erstwhile enemies in the war. (DS9: "Call to Arms", "In the Pale Moonlight")
Within hours of joining the war against the Dominion, the Romulans attacked fifteen bases along the Cardassian-Romulan border, quickly opening up a new front and drawing forces away from the Federation and Klingon lines. This initial Romulan attack marked the Federation Alliance's first inroads into Cardassian space in the war. (DS9: "In the Pale Moonlight")
Other major engagements with the Dominion included at least twelve campaigns led by Shinzon of Remus, all of which ended in a Romulan victory. (Star Trek Nemesis)
Though bound by necessity, the new alliance was less than amicable. The mutual antipathy between Romulans and Klingons forced the Federation to serve as mediator, and all sides knew a battle for influence in the Alpha Quadrant would follow once the war ended. (DS9: "Tears of the Prophets")
As a result, espionage and counter-intelligence were rampant, and at one point a crisis involving Bajor nearly shattered the alliance. (DS9: "Shadows and Symbols", "Inter Arma Enim Silent Leges")
In the last battle of the war, heavy losses were inflicted on the Romulans by the Dominion, Breen, and Cardassian forces. Their flagship was destroyed and their lines began to collapse. Captain Benjamin Sisko was ordered to help the Romulans, although they were ultimately saved by the Cardassians turning on the Dominion. In a proposed attack on Cardassia, the Romulans would have worked with the Cardassians in attacking the Jem'Hadar, although this battle was never fought due to the Female Changeling's surrender. Later, a female Romulan dignitary represented the Romulans at the official Dominion surrender ceremony on Deep Space 9. (DS9: "What You Leave Behind")
USS Voyager
In 2351, the science vessel Talvath under the command of Dr. Telek R'Mor of the Romulan Astrophysical Academy was studying a unnamed micro-wormhole in Sector 1385 when it was contacted by the USS Voyager, a Federation starship stranded in the Delta Quadrant. After several exchanges, Telek R'Mor agreed to beam aboard Voyager, where he learned the ship was from twenty years in the future. Since Voyager's crew decided not to return and wait twenty years before they could resume their lives, it was decided to return Telek R'Mor with letters from the crew to thier families, to be delivered before Voyager was lost in the Badlands. Telek R'Mor unfortunately died in 2367, four years before the letters could be delivered, and was unable to deliver them. (VOY: "Eye of the Needle", "Message in a Bottle")
Voyager was also indirectly responsible for the failure of a Tal Shiar operation carried out by Rekar, with his aide Nevala, to steal the USS Prometheus in 2374. Voyager had sent their EMH, The Doctor, through the Hirogen communications network to the starship. Once aboard, The Doctor quickly learned that the crew had been killed and the ship was in Romulan hands. The Doctor, along with the help of the Prometheus' EMH Mark II, were able to incapacitate the Romulans aboard with neurozine gas shortly before three Template:ShipClass warbirds arrived. A Starfleet task force arrived shorty thereafter, and after the destruction of one of their ships, the Romulans retreated. (VOY: "Message in a Bottle")
After the disappearance of a holographic representation of himself meant to be delivered to Voyager in 2377, Lieutenant Reginald Barclay first blamed the Romulans, citing that they've been interested in Voyager for years!. (VOY: "Inside Man")
The Reman Uprising
In 2379, Shinzon, a Human clone of Starfleet captain Jean-Luc Picard, gained support from the Romulan military and eventually planned to take over the Romulan Star Empire by appointing himself as Praetor and assassinating the entire Romulan Senate, except Senator Tal'aura, who had been later allied with Shinzon along with Commanders Suran and Donatra.
When the Federation starship USS Enterprise-E arrived at the Romulan system for peace talks between the Federation and the Romulans, Shinzon delayed. This delay was part of a ruse, taken due to his accelerating deterioration, so that he could capture Captain Picard and use him to return to health.
Unfortunately for Shinzon, Picard successfully escaped, and Shinzon pursued him to the Bassen Rift where Picard again eluded capture with the assistance of Romulan reinforcements. Commander Donatra had realized that Shinzon didn't just plan to attack the Federation, but actually planned total annihilation for Humanity and other species. Ultimately, Shinzon was killed in hand-to-hand combat with Picard aboard his starship, the Scimitar, just before the ship's thalaron radiation generator was overloaded by Commander Data, who sacrificed his life to save the Enterprise.
In the aftermath of the Battle of the Bassen Rift, the newly-minted Captain William T. Riker of the USS Titan, led a task force to the Federation-Romulan border to engage direct negotiations for a final peace between the two sides, which would hopefully lead to a greater understanding and a new era of peace in the Alpha and Beta Quadrants. (Star Trek Nemesis)
In 2387, a nearby star went supernova and threatened Romulus with annihilation. Ambassador Spock pledged to save Romulus by detonating red matter into the star, turning it into a black hole. However, he arrived too late and the star was consumed by the red matter singularity only after its supernova destroyed Romulus. (Star Trek)
Alternate timelines
In an unknown, alternate future timeframe, the Klingon Empire entered a expansionist phase that brought it and the Romulan Star Empire to war. The Romulans were defeated, with their territory occupied by the Klingons. This timeline was avoided by the actions of Jean-Luc Picard. (TNG: "All Good Things...")
In an alternate timeline caused by the USS Defiant accidentally sending three officers into Earth's past, the Federation never came to be. When the crew of the Defiant scanned for Federation and alien outposts all they could find were Romulan transmissions detected in the vicinity of Alpha Centauri in 2371. (DS9: "Past Tense, Part I")
In the alternate reality created by Nero, by 2258 the Federation had become aware of the Romulans' common ancestry with the Vulcans, and all three of their dialects had become understandable to at least one communications officer. (Star Trek)


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The leader of the Opposition camp in parliament, Freeman Mbowe, told the House yesterday that Chama cha Demokrasia na Maendeleo (Chadema) was ready to work with all legislators from other political parties, stressing that there was no need to engage in quarrels.
Mbowe, who is also Chadema national chairman and MP for Hai, gave the pledge when debating the November 2010 President Jakaya Kiwete's speech in the House.
He said the MPs had to understand his party's strategies in cooperation since they were building one nation, Tanzania.
He also congratulated Kikwete for his listening skills, especially for acceeding to the process of coming up with a new constitution.
"We have gone a long way in the struggle to change our constitution. A constitution is not the property of any political party. It is the people's property," he said.
Mbowe told the House that although President Kikwete had initiated the process the idea was never in CCM's manifesto nor was it in his November 2010 speech.
"I am happy that the president has decided to take the idea from Chadema and some other opposition political parties because the idea of having a new constitution wasn't CCM's idea. But we are happy that Kikwete decided to take it up," he said.
He also advised the ruling Chama Cha Mapinduzi (CCM) and other government leaders not to hesitate to use Chadema's election manifesto if they thought it would be instrumental in bringing about changes in the country.
He also called on the government to speed up the process of having the new constitution, saying if it succeeded it would reduce many problems happening in the country now.
Mbowe said there was also a need to overhaul the administration system of the country from centralisation to decentralisation.


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Charleston, SC (Sports Network) - Former champion Caroline Wozniacki secured
a quarterfinal berth without lifting her racquet Thursday at the Family Circle
Cup tennis event.
The second-seeded former world No. 1 star was scheduled to meet Andrea
Petkovic on Day 4, but the oft-injured former top-10 German pulled out of the
draw due to a calf injury.
Wozniacki titled on the green clay here at Daniel Island Tennis Center in
2011 and was the runner-up back in 2009.
The winner of this $795,000 tournament will earn $125,000.
The Sports Network


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Health impact of coal and electricity consumption
Air pollution discharge. Credit. University of Manchester.
Public Health Impact of Coal and Electricity Consumption:
Risk–Benefit Balance Varies by Country
This article, written by Tanya Tillett*, appeared first in Environmental Health Perspectives—the peer-reviewed, open access journal of the National Institute of Environmental Health Sciences
The article is a verbatim version of the original and is not available for edits or additions by Encyclopedia of Earth editors or authors. Companion articles on the same topic that are editable may exist within the Encyclopedia of Earth.
Access to electricity contributes to good health by powering infrastructure for clean drinking water and sanitation and by reducing the need for indoor burning of coal, wood, and other solid fuels. But these benefits can be offset by health threats posed by the emissions from fossil fuel–based electricity production—direct public health effects attributable to particulate matter, sulfur and nitrous oxides, volatile organic compounds, carbon monoxide, and ozone are estimated to account for more than 70% of the external costs of power generation (i.e., costs not factored into the price paid for electricity). A multitiered analysis of the relationship between coal consumption, electricity use, and health outcomes uses three complementary data sets to compare positive and negative health effects of power generation [EHP 119(6):821–826; Gohlke et al.].
Outside the coal-fired Guru Hargobind Thermal Power Station, Bathinda, Punjab, India. Click for larger image.
© Chris Stowers/Panos Pictures
The authors developed an autoregressive time-series model of infant mortality, life expectancy, electricity consumption, and coal consumption for 41 different countries over the period 1965–2005. They divided the countries into three groups depending on infant mortality and life expectancy rates as of 1965: countries with high infant mortality and low life expectancy, those with moderately high infant mortality and medium to high life expectancy, and those with low infant mortality and high life expectancy.
Model predictions suggested infant mortality would decrease with increasing electricity consumption over time, but only in countries that started off with high infant mortality and low life expectancy, a group that included Algeria, Brazil, India, Indonesia, Pakistan, Peru, South Africa, and Turkey. Models did not predict a change in life expectancy with increased electricity use, but did predict a decrease in life expectancy with increased coal consumption in countries with moderate infant mortality and life expectancy in 1965. In addition, infant mortality was predicted to increase with increased coal consumption in those countries with low infant mortality and high life expectancy.
The authors compared these results with estimates from two independent methods for modeling health effects of energy-related environmental exposures. The first method, the World Health Organization's Environmental Burden of Disease model, estimates the burden of human disease related to outdoor air pollution, indoor air pollution, drinking water, and sanitation. The second method, the Greenhouse Gas and Air Pollution Interactions and Synergies model developed by the International Institute for Applied Systems Analysis, estimates potential life-shortening effects of pollutant emissions from coal-fired power plants. Estimates from both models were consistent with those derived from the authors' autoregressive model.
The study's limitations include a lack of comprehensive data for variables such as education level, vaccination rates, and health care access and/or expenditures. However, the consistency of the results of the three analyses strongly supports the authors' conclusions and highlights ways that human health impacts might be integrated into climate change mitigation and energy policy research.
Editor's Notes
- *Tanya Tillett, MA, of Durham, NC, is a staff writer/editor for EHP. She has been on the EHP staff since 2000 and has represented the journal at national and international conferences.
- Citation: Tillett T 2011. Public Health Impact of Coal and Electricity Consumption: Risk–Benefit Balance Varies by Country. Environ Health Perspect 119:a258-a258. doi:10.1289/ehp.119-a258a
- Online: 01 June 2011


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See images from Himawari-8 in the new satellite viewer
This demonstration product is most suitable for people
with fast internet connection and high data allowance.
Low-definition satellite images
Satellite View Selection
06:00 ACST on Friday 6 May 2016 | Cloud/surface composite, Australia
Images from Japan Meteorological Agency satellite MTSAT via Bureau of Meteorology.
IDY28000 Australian Government Bureau of Meteorology Bureau National Operations Centre Satellite Notes for the 0000UTC chart on 06 May 2016 Issued at 11:09 am EST Friday on 06 May 2016 An extensive cloud band, with embedded thunderstorms, is extending from the Indian Ocean to the northwestern and central parts of the country. This is associated with an upper level trough. High cloud is streaming over Queensland ahead of the main cloudband due to an upper level jetstream. High cloud over southwest WA is also associated with an upper level trough. While a cold front is producing low cloud over northeast Tasmania and near the South Australian coast. Patches of low cloud over west coast of Tasmania is due to an onshore westerly flow behind the cold front.


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What is RM Cash
"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 Nov 16, 2014:Fit to size was good. Thought it would keep my arms a little warmer under my jacket at 40 degrees. So-so had to get a proper adv. jacket.
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Comments On Jun 14, 2014:I'm a fit 6', 160lbs. Since this is supposed to be a compression fit and I'm a thin guy I thought I'd get a size medium to make sure it fit tight like a compression fit shirt is supposed to.
Anyways, the size medium fits snug enough. A large would definitely be too loose! The issue is that the shirt is way too short and the arms end about 4" before my wrists. Basically the fit of this is for short stocky guys.
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Comments On Aug 26, 2013:like the feel and cool not hot
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May 2, 2016
Police say 24-year-old Marcus Freeman is in serious but stable condition at Beloit Memorial Hospital. Freeman was shot in the back and chest.
The incident happened near porter and Yates Avenues Tuesday night. Police say a suspect has been identified.
This is the second shooting in that Beloit neighborhood in less than three months. Back in August a man was murdered on Wisconsin Avenue just two blocks away.
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Free Small Business Workshops Coming Up at Vol State
Submitted on May 10, 2011 at 9:38 AM
Small business owners, or those considering starting a new business, can tune-up their operations this summer with free workshops from the Tennessee Small Business Development Center (TSBDC) at Volunteer State Community College.
Human Resources Fundamentals for Small Businesses takes a look at the three key HR processes that, if not done well, will seriously handicap or destroy a business. It will be held on Tuesday, May 24 at 3 p.m. Social Media for Small Businesses will show how Facebook, Twitter, and other social networking services are changing the rules of marketing and empowering businesses. That workshop will be Thursday, May 26 at 3 p.m. On Wednesday, June 1 a day-long IRS Small Business Tax Workshop will be held, conducted by an IRS trained tax professional. Topics will include: tax deposits, employment taxes, estimated taxes, credits and deductions.
Other free workshops offered this summer include: Government Contracting on Thursday, June 2 at 2 p.m.; Accounting 101 on Tuesday, June 7 at 9 a.m.; Best Legal Advice for Small Businesses on Tuesday, June 14 at 9 a.m.; and Five Steps to Marketing Success on Thursday, June 16 at 9 a.m.
Registration is required for all of the free workshops. Visit www.tsbdc.org and click on "Training" to reserve a seat. The TSBDC also offers free and confidential one-on-one counseling for existing and start-up small businesses. To register visit the web site, call 615-230-4780 or e-mail email@example.com.
A service provided by the Office of Public Relations.


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Limited Warranty Program
Robert Bosch Tool Corporation ("Seller") warrants to the original purchaser only, that all CST/berger laser tools and optical instruments will be free from defects in material or workmanship for a period of one (1) year from date of purchase. Bosch will extend warranty coverage to two (2) years when you register your product within eight (8) weeks after date of purchase. Product registration card must be complete and mailed to Bosch (postmarked within eight weeks after date of purchase), or you may register on-line at www.cstberger.us/na/productregistration. If you choose not to register your product, a one (1) year limited warranty will apply to your product.
Within one year of date of purchase, we will perform free of charge electrical, safety and performance checks, lubrication and replacement of parts worn under normal use. Performed at factory service centers only, transportation and freight are the responsibility of the customer.
For warranty information on tools purchased prior to January 1, 2011 call 1-800-435-1859.
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New selection criteria for state bowl games
Just when high school football fans across the state were getting used to the selection procedure for the California Interscholastic Federation's state championship bowl games, the state governing board announced a new format this week.
According to a press release from the CIF State office in Sacramento on Monday, the CIF has changed the way it selects teams for the five state bowl games, switching to mostly competitive equity instead of enrollment.
In the CIF's new plan, there will still be five bowl games - Open, Division I, II, III and IV. In two of the divisions – Open and Div IV. (small-school) nothing changes as the Open Division will match the best two teams from the North and the South regardless of division while Div. IV will be schools with enrollments of 500 or smaller.
One prerequisite for the state bowl selection process still remains as schools must be a section champion to be eligible for the bowl selection process.
At first glance, the new selection process for north schools doesn't seem to have a drastic complexion change. However, some intrigue could still exist down the road.
For instance, in 2010, it is being rumored that Del Oro's enrollment for the Sac-Joaquin Section playoffs could possibly for the first time drop the Golden Eagles down into the Div. III area while Granite Bay, possibly, could have Div. II numbers.
In that hypothetical case, both Granite Bay (Div. II) and Del Oro (Div. III) could win respective section championships but both schools would then be competing against each other for the north's state Div. II state berth.
Making it even more complicated is that the two schools are in the same league, the Sierra Foothill League.
"In something like that, you figure that the team that beat the other in league would have the edge," said Will Deboard, the Sac-Joaquin Section's Director of Communications. "But then again you could have a team that didn't even win its league be in that situation."
In last season's Div. I north bowl selection process, the three teams in contention were De La Salle, Bellarmine and Nevada Union. The committee selected De La Salle to play in the Open Division game, Bellarmine in the Div. I game and Nevada Union was left out.
"This new system for selection is the result of meetings with the section commissioners and input from the State CIF Football Advisory Committee," said Executive Director Marie Ishida in a news release.
Here is the North's new criteria for divisions:
North Div. I
Central Coast Open
Cemtral Coast Div. I
North Coast Div. I
Sac-Joaquin Div. I
North Div. II
Central Coast Div. II
North Coast Div. II
North Section Div. I
Oakland Section
San Francisco Section
Sac-Joaquin Div. II
Sac-Joaquin Div. III
North Div. III
Central Coast Div. III-IV
North Coast Section Div. III-IV-V
North Section Div. II-III
Sac-Joaquin Section Div. IV-V-VI


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Yay, first to vote.
It was so hard to pick only three as there were so many good entries.
City State of Etheria - Lostatsea
I absolutely love the city, farmlands and cliffs. Also, the water has a pleasing colour.
Camulus - Seraphine_Harmonium
I like everything in this map. I quite like the stylized/simplified coastlines and the flags, as well as the font and the mountains.
<North Nimbus Sea> - daemaree
Simple but effective. Quite like the touch of the photos.


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Earnings per share
Earnings per share is the company's total earnings or net income divided by its shares outstanding. This is reported either for one quarter or for an entire year (four quarters). It is usually abbreviated as "EPS."
Expanded Definition
Earnings per share (EPS) is found by taking the net income and dividing it by the basic or diluted number of shares outstanding, as reported. If you do this for each quarter and then add them up, you'll get the trailing EPS. (Trailing means last 12 months or, actually, four quarters.) This is part of the input in the price to earnings (P/E) ratio. One can also take "expected" earnings for the current year or for future years to calculate other P/E ratios.
EPS is one of many things that can be used as a basis for determining an "intrinsic value" for a stock.
It is a GAAP measure and, because it's based on net income, is somewhat easily manipulated.
"Fully diluted" means that the earnings were calculated assuming that all outstands convertible shares or options were converted to the maximum allowed number of shares of common stock. Hence, the fully diluted earnings number will usually be lower than the basic number.
EPS and Wall Street
Many companies provide estimates of how much they expect to earn for the current quarter as well as the current year. Wall Street analysts pay very close attention to this "guidance," as it is known. From that, they'll run some mathematical models of their own and come up with an estimate of EPS. When several different analysts do this for the same company, the average or "consensus" estimate is reported. Be careful, though, if there are only a few analysts contributing to this average, as they could be very far apart from each other and the average. For instance, one analyst might say $0.20 per share, while another would say $0.40 per share, twice as much. But the consensus would be $0.30 per share.
When a company reports its quarterly results, people quickly concentrate on the bottom line, the EPS. If the company "beats expectations," that means the EPS happened to be above the consensus (average) prediction. If it "missed earnings," that means the EPS was below the consensus. And, of course, if they "met expectations," the consensus and the actual EPS happened to be the same.
Wall Street likes beats or, at worst, meeting expectations. A company that can consistently do this will be rewarded with analyst upgrades and a higher stock price. A company that misses expectations will often see the stock price drop drastically.
Be careful
Because EPS is, essentially, net income, it is fairly easily manipulated. Management has control over the timing of some expenses and some revenue, and can therefore adjust the EPS number. General Electric (GE), for instance, met earnings or beat by one or two cents per share for something like 38 quarters in a row during the late 1990s and early 2000s. Considering the vagaries of business, this performance is suspicious.
Accounting rules usually require that any change in the assets of a company must appear in its earnings statement. Investors are most interested in the earnings due to continuing operations, but adjustments to earnings can include tax refunds, settlements from lawsuits or insurance settlements, sale of business lines or other assets, changes in accounting methods (LIFO to FIFO), currency gains or losses, investment income, etc, etc. Those who rely on earnings numbers need to read accounting statements and their footnotes carefully. Some, most notably Standard & Poor's, try to adjust the earnings figures they record from as reported to continuing earnings. But that process is not always straightforward. Investors need to be aware of these aspects.
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49 U.S. Code § 47131 - Annual report
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(a) General Rule.— Not later than June 1 of each year, the Secretary of Transportation shall submit to Congress a report on activities carried out under this subchapter during the prior fiscal year. The report shall include—
(5) a detailed statement listing airports that the Secretary believes are not in compliance with grant assurances or other requirements with respect to airport lands and including the circumstances of such noncompliance, the timelines for corrective action, and the corrective action the Secretary intends to take to bring the airport sponsor into compliance.
Source(Pub. L. 103–272, § 1(e),July 5, 1994, 108 Stat. 1278, § 47129; renumbered § 47131,Pub. L. 103–305, title I, § 113(a)(1),Aug. 23, 1994, 108 Stat. 1577; amended Pub. L. 106–181, title VII, § 722,Apr. 5, 2000, 114 Stat. 165; Pub. L. 112–95, title I, § 152(c),Feb. 14, 2012, 126 Stat. 34.)
|Revised Section
|Source (U.S. Code)
|Source (Statutes at Large)
|49 App.:2220.
|Sept. 3, 1982, Pub. L. 97–248, § 521, 96 Stat. 694.
In this section, before clause (1), the words "on activities carried out" are substituted for "describing his operations" for clarity.
2012—Subsec. (a). Pub. L. 112–95substituted "June 1" for "April 1" in introductory provisions, added pars. (1) to (4), and struck out former pars. (1) to (4) which read as follows:
"(1) a detailed statement of airport development completed;
"(2) the status of each project undertaken;
"(3) the allocation of appropriations;
"(4) an itemized statement of expenditures and receipts; and".
2000—Pub. L. 106–181designated existing provisions as subsec. (a), inserted heading, added par. (5) of subsec. (a), and added subsec. (b).
1994—Pub. L. 103–305renumbered section 47129 of this title as this section.
Effective Date of 2000 Amendment
Amendment by Pub. L. 106–181applicable only to fiscal years beginning after Sept. 30, 1999, see section 3 ofPub. L. 106–181, set out as a note under section 106 of this title.
LII has no control over and does not endorse any external Internet site that contains links to or references LII.


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|Whole grain gluten-free muffins with fall fruit.
Today I have new muffin recipe for your gluten-free repertoire- with apples and pears, and protein rich quinoa flakes. The texture is akin to an old fashioned oat muffin. It is also vegan (I made these without eggs) and dairy-free. I used a combo of several gluten-free whole grain flours because I like my flour mix to have a nutty, protein rich blend.
Apple-Pear Multigrain Muffins Recipe
I had a craving for an apple oats muffin- so I used quinoa flakes in this recipe. Quinoa flakes give muffins a bit of oatmeal-like texture and heft (as in my Quinoa Pecan Muffins).
1/4 cup sorghum flour
1/4 cup GF millet flour or certified gluten-free oat flour
1/4 cup GF buckwheat flour
1/4 cup certified gluten-free cornmeal
1/4 cup quinoa flakes
1/2 cup tapioca starch or potato starch
1 tablespoon sweet rice flour or arrowroot starch
1 teaspoon xanthan gum
1 teaspoon sea salt
1 teaspoon baking soda
1 teaspoon baking powder
1 teaspoon cinnamon or gluten-free Apple Pie Spice blend
1/4 teaspoon allspice or cardamom
1/2 cup organic light brown sugar
1/2 cup organic cane sugar
2 organic free range eggs, beaten, or egg replacer for two eggs (I used Ener-G Egg Replacer)
1/4 cup light olive oil or melted coconut oil
1 medium banana, mashed well (about 1/2 cup)
1/4 teaspoon light rice vinegar
2 teaspoons bourbon vanilla
1/3 cup apple juice
1 cup peeled diced apple
1 cup peeled diced pear
Instructions: Preheat the oven to 350 degrees F. Line a twelve cup muffin tin. In a clean separate bowl, whisk together the flours, cornmeal, quinoa flakes, starches and dry ingredients. Make a well in the center and add in eggs, oil, mashed banana, vinegar, vanilla and apple juice. Beat to combine and continue beating for a minute or two until the batter is smooth. Add in the apple and pear pieces and stir by hand to combine. Use an ice cream scoop or spoon to scoop and plop the batter into the muffin cups. The batter will reach the top of the cups- that's okay. Sprinkle with organic cane or turbinado sugar, if desired. Bake in the center of a preheated oven for about 20 to 25 minutes until the muffins are firm. Cool on a wire rack for five minutes, then turn out the muffins from the pan to keep them from getting soggy. Continue to cool on a wire rack. Wrap and bag for freezing- they reheat beautifully in the microwave (zap them only briefly). Makes one dozen delicious gluten-free muffins.
Recipe Source: glutenfreegoddess.blogspot.com
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They've seen cats and gorillas already, so this year be something different. The Lightweight Penguin Adult Costume is a tunic with a headpiece and a pair of shoe covers that will turn you into this unusual bird. The top is a one piece pull-over penguin suit that's black with a white chest and belly. It has a big red bow tie and an attached hood with giant eyes and a yellow beak over the open face. The big wings have openings so you can still use your hands. The big yellow bird feet fit over your own shoes. Even though this outfit looks like a big mascot costume it's really made of lightweight material that you can wear comfortably. The Lightweight Penguin Adult Costume fits men or women and is a silly, family friendly outfit that's lots of fun at any costume party.
Our Price: $2.97


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Find your flow with a board that lets you take advantage of any trail in your path. Any combination of responsiveness and flex may be your secret weapon.
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49 U.S. Code § 13506 - Miscellaneous motor carrier transportation exemptions
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(a) In General.— Neither the Secretary nor the Board has jurisdiction under this part over—
(3) a motor vehicle owned or operated by or for a hotel and only transporting hotel patrons between the hotel and the local station of a carrier;
(4) a motor vehicle controlled and operated by a farmer and transporting—
(5) a motor vehicle controlled and operated by a cooperative association (as defined by section 15(a) of the Agricultural Marketing Act (12 U.S.C. 1141j (a))) or by a federation of cooperative associations if the federation has no greater power or purposes than a cooperative association, except that if the cooperative association or federation provides transportation for compensation between a place in a State and a place in another State, or between a place in a State and another place in the same State through another State—
(A) for a nonmember that is not a farmer, cooperative association, federation, or the United States Government, the transportation (except for transportation otherwise exempt under this subchapter)—
(i) shall be limited to transportation incidental to the primary transportation operation of the cooperative association or federation and necessary for its effective performance; and
(6) transportation by motor vehicle of—
(C) commodities listed as exempt in the Commodity List incorporated in ruling numbered 107, March 19, 1958, Bureau of Motor Carriers, Interstate Commerce Commission, other than frozen fruits, frozen berries, frozen vegetables, cocoa beans, coffee beans, tea, bananas, or hemp, or wool imported from a foreign country, wool tops and noils, or wool waste (carded, spun, woven, or knitted);
(D) cooked or uncooked fish, whether breaded or not, or frozen or fresh shellfish, or byproducts thereof not intended for human consumption, other than fish or shellfish that have been treated for preserving, such as canned, smoked, pickled, spiced, corned, or kippered products; and
(E) livestock and poultry feed and agricultural seeds and plants, if such products (excluding products otherwise exempt under this paragraph) are transported to a site of agricultural production or to a business enterprise engaged in the sale to agricultural producers of goods used in agricultural production;
(B) transportation of property (including baggage) by motor vehicle as part of a continuous movement which, prior or subsequent to such part of the continuous movement, has been or will be transported by an air carrier or (to the extent so agreed by the United States and approved by the Secretary) by a foreign air carrier; or
(10) a motor vehicle carrying not more than 15 individuals in a single, daily roundtrip to commute to and from work;
(11) transportation of used pallets and used empty shipping containers (including intermodal cargo containers), and other used shipping devices (other than containers or devices used in the transportation of motor vehicles or parts of motor vehicles);
(b) Exempt Unless Otherwise Necessary.— Except to the extent the Secretary or Board, as applicable, finds it necessary to exercise jurisdiction to carry out the transportation policy of section 13101, neither the Secretary nor the Board has jurisdiction under this part over—
(1) transportation provided entirely in a municipality, in contiguous municipalities, or in a zone that is adjacent to, and commercially a part of, the municipality or municipalities, except—
(A) when the transportation is under common control, management, or arrangement for a continuous carriage or shipment to or from a place outside the municipality, municipalities, or zone; or
(B) that in transporting passengers over a route between a place in a State and a place in another State, or between a place in a State and another place in the same State through another State, the transportation is exempt from jurisdiction under this part only if the motor carrier operating the motor vehicle also is lawfully providing intrastate transportation of passengers over the entire route under the laws of each State through which the route runs;
(2) transportation by motor vehicle provided casually, occasionally, or reciprocally but not as a regular occupation or business, except when a broker or other person sells or offers for sale passenger transportation provided by a person authorized to transport passengers by motor vehicle under an application pending, or registration issued, under this part; or
[1] See References in Text note below.
Source(Added Pub. L. 104–88, title I, § 103,Dec. 29, 1995, 109 Stat. 861; amended Pub. L. 105–102, § 2(8),Nov. 20, 1997, 111 Stat. 2204; Pub. L. 107–298, § 3(b)(1),Nov. 26, 2002, 116 Stat. 2343.)
Historical and Revision Notes
Pub. L. 105–102
This amends 49:13506(a)(5) to correct a grammatical error.
References in Text
Section 13904 (d), referred to in subsec. (a)(14), was redesignated section 13904 (f) by Pub. L. 112–141, div. C, title II, § 32916(b)(2),July 6, 2012, 126 Stat. 821.
Prior Provisions
Provisions similar to those in this section were contained in section 10526 of this title prior to the general amendment of this subtitle by Pub. L. 104–88, § 102(a).
2002—Subsec. (a)(2). Pub. L. 107–298amended par. (2) generally. Prior to amendment, par. (2) read as follows: "a motor vehicle providing taxicab service and having a capacity of not more than 6 passengers and not operated on a regular route or between specified places;".
1997—Subsec. (a)(5). Pub. L. 105–102substituted "1141j(a)))" for "1141j(a))".
Abolition of Interstate Commerce Commission
Interstate Commerce Commission abolished by section 101 ofPub. L. 104–88, set out as a note under section 701 of this title.
LII has no control over and does not endorse any external Internet site that contains links to or references LII.


text:
If you haven't yet, please check out our newly redesigned front page. We've updated it to include additional content, and to make existing content more accessible. In addition to the daily news headlines, industry social media posts and Seeking Alpha headlines, we've got the latest CP Wire articles, and the latest Pharmagather updates, which pulls together relevant industry blog posts. We'll be adding additional features in the coming weeks.
SANE Vax, Inc. Reports Human Papillomavirus (HPV) DNA Contamination in Gardasil To ..
Discussion in 'Merck' started by Anonymous, Sep 7, 2011 at 6:12 PM.
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Residents of Kennebec and Somerset Counties are hoping the election of a new district attorney will bring positive change and stability to the office. Since January, eight out of 10 lawyers have left, or said they would leave by the end of the year. This week, former state Rep. Maeghan Maloney was elected to the post, and as Patty Wight reports, she's got a challenging job ahead of her.
Maeghan Maloney has an impressive resume. She graduated cum laude from the Harvard Law School. She's worked in both private and public practice - including stints as a deputy district attorney in Portland, Oregon, and four years as an assistant attorney general in Maine.
But Stephanie Anderson, district attorney for Cumberland County, says despite that experience, Maloney will have her hands full. Anderson remembers when she took her own post 22 years ago. "And I really thought I was prety much 100 percent prepared to come in and take this place over."
Anderson had worked as an assistant DA in New York and practiced criminal law in Cumberland County for five years. Having so much in experience in criminal law, she thought the transition would be relatively easy. Still, before she took office, she says she sat down with every staff member to find out what was working and what wasn't. It was a bit of a shock.
"And, I'm telling you, my eyes - you know how in the cartoons where the eyes are going in circles - I was like that," she says. "I had no idea how bad - I really did not have the complete understanding I thought I did, let's just put it that way."
And Anderson wasn't dealing with the turnover that Maloney is - remember that eight of the office's 10 lawyers have left or said they're leaving by the end of the year. Some of those positions have been filled, and currently there are three vacant positions.
Even so, Anderson says that still leaves a lot of people who will be learning the ropes at the same time, in a job where resources are tight as it is. "That office is losing an incredible amount of talent and ability, and what they call institutional memory," she says.
The Somerset and Kennebec DA's office has been in upheaval since the previous district attorney left earlier this year to become a judge. Democrats nominated Meaghan Maloney to become interim DA, but Gov. LePage never appointed her, so Alan Kelley, the deputy district attorney, became acting district attorney.
The contest between the two, plus Kelley's decision to leave by the end of the year could explain the exodus. Meaghan Maloney says in some ways, it's to be expected. "I think whenever there's a big change, there are those who want to be a part of it, and those who don't, and that's just human nature," she says. "So I don't fault them in any way."
Maloney says others lawyers left simply because they got better job offers with higher salaries. She says she's confident moving forward, and focused on her goals as a district attorney. Maloney plans to be what she calls "smart on crime." She says she wants to lock up the most violent criminals for as long as possible.
And for nonviolent offenders who commit misdemeanors: "We need to look at alternative programs that don't cost the taxpayers money, because prisons are very expensive, and they're funded on our property taxes," she says."I don't feel putting someone in jail for 30 days is particularly effective as a deterrent, but I do believe that we can find alternatives that are effective."
That goal seems to be resonating with community members. Maloney says she's already getting phone calls from people asking how they can volunteer to help see her vision through to fruition. And Maloney says she plans to hit the ground running when she takes office. She's sifting through resumes to fill those three vacant positions, and forming a transition team to ensure things go as smoothly as possible.


text:
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Michael Atkinson #99
The Latest: Boise State - Hawaii Preview — 11/10/2012
For just the fifth time in five years, the Broncos lost a game Saturday. Two of the previous losses came when they didn't have a game the next week, so playing the week after a loss is even more rare.[details]


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This can't be good for pumpkins.
A glimpse of today
This can't be good for pumpkins.
Diary of a Quilter - a quilt blog
A personal blog about quilting, sewing and life as a mother. Lots of free tutorials including beginning quilting tutorials, binding tutorials, and other sewing projects like bags, quilt blocks and nursing covers.
Nedra says
Here is a link you might want to check out. I thought she had some great ideas for Halloween finger foods.
http://www.ourbestbites.com/2009/10/easy-halloween-party-food.html
Sherri says
I always used to sign up to take a veggie tray with dip…and I was always surprised how happy the kids were to see it and eat it! Yes, those quilt fabrics look like they're patiently waiting!
3 sweet P's says
Can it be homemade or does it have to be pre-packaged? My kids school only lets store bought, but if you can do homemade, i would do mini cupcakes. they are perfect for lttle hands and who doesn't love cake? If you check out Martha Stewarts site she has TONS of fun little cupcake ideas.And good luck w/ the costumes!
Jackie says
Ack, snow on the pumpkins definitely is not good. Bakerella has some cute treats that you might like to use for your 5th grader party. Here is the link: http://www.bakerella.com/
littlecumulus says
I got lots of good ideas from the Better Homes & Gardens web site last year…I was cooking for a house full of sorority girls. I made them bat wings (chicken wings), mummy wraps (pigs in blankets), veggies and swamp dip (spinach dip), and marshmallow bones with blood-red hot chocolate. That last one is from Martha Stewart. Happy haunting… 🙂
angela says
How about mini carrots with some ranch dip that has red food coloring in it?
V and Co. says
i was so depressed when it stared to snow on my this morning on my walk. not fun at 6 am…but the day just got colder..

i want to get in bed under the covers and not move. thank heavens i don't have a book otherwise i totally would of done that and not taken care of anything! 🙂
DeeRoo says
Finger food….hahahaha….get it?:) Anyway…I was going to say celery and peanutbutter but with so many kids allergic that would be out. What about celery with hummus and put a half a black olive sliced long ways to look like a black fingernail!:)
Kris says
I saw a cute idea recently of breadsticks made to look like fingers that would be fun for Halloween.
kheaney says
These look good, pumpkin pie bites from Bakerella…

http://www.bakerella.com/pumpkin-pie-bites/

I haven't made them yet because apparently there is a shortage of pumpkin (not sure if nationwide or what).
Good Luck! Kristin

http://kheaney-writeitdown.blogspot.com/
girlsmama says
If you have to do commercially prepared food you could do apple slices (prepacked at Sam's Club) and caramel dip.
ktquilts says
My family love this Pumpkin Pie Dip. What children don't like to dip???? We like it with grahm crackers and vanilla wafers. Yum…

http://crockpot365.blogspot.com/2008/10/little-dipper-pumpkin-pie-dip-recipe.html

Blessings,
KT
Lynnie says
Mom always made bologna and cheese sandwiches in the shape of pumpkins with the jack-o-lantern pieces cut out of the bread face. It's too much work for that big of a group, but it's not candy. 🙂
Allie says
I'm helping in my sons class tomorrow, and I was planning on doing little cups of chex mix and a small water bottle.
Good luck!
Annette says
We've had some of that snow here too. Not ready for that yet. Looks like a very pretty costume in the works.
Sew Create It - Jane says
Saw this recipe (http://poppyprintcreates.blogspot.com/2009/10/dismembered-digits.html) on another blog…would that make good "finger food"? Might be a bit gruesome for school..but it would be the sort of thing 10 year old boys would like.
Calli Makes Do says
I've loved making popcorn hands. Use food service gloves, put one candy corn into each finger and thumb. Then fill it with popcorn. Filling the gloves is a great job to give to the kids. Then close the top with a twist tie. Good luck! Don't you just hate sewing on synthetic fabrics? It just won't behave like a nice polite cotton.
Molly says
Terresa says
Is that **snow**? on your pumpkins?? Seems impossible to me, a desert dweller.