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Get It: How Does Actress Leelee Sobieskis Baby Roll?Sunny Chanel
Actress Leelee Sobieski was spotted taking a stroll with her baby girl. How does her four month old daughter Louisanna Ray Kimmel roll?
In a Bugaboo Cameleon in Navy and black. The Bugaboo is a celebrity favorite with LeeLee joining ranks of other stars with their oh so sweet rides. This modular, customizable and multi-terrain stroller is available here for $979.
Photo: Pacific News
Article Posted 6 years Ago


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little reminders of love
Thoughts and rambles of a University of Kansas alumna and former au pair. Smitten aunt. Collector of words. A wannabe royal biographer. And when feeling particularly brave—a red lipstick wearer.
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A standard of living
Trying to maintain a high standard of living on a reduced budget http://astandardofliving.blogspot.co.uk/
LaTonya Roberts
You and me both...we're going to succeed. I'm here to give you that motivation, that push, that passion, that feeling of being alive. Go ahead and follow. I'm here.

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Indiana's economic future requires a bold vision for an integrated approach in education and workforce development, which will serve Hoosier children and adults more effectively. In August 2013, Governor Mike Pence issued an Executive Order to establish the Center for Education & Career Innovation, bringing together the staff and budgets of four state entities already under the Governor's authority.
Building on his "Roadmap" commitments to education and workforce development, Governor Pence worked with the General Assembly to implement key priorities such as the Indiana Career Council and the Indiana Works Councils—both of which received unanimous, bipartisan legislative support.
The Center's mission is to improve learning outcomes for Hoosier students and adult workers by: (1) aligning statewide efforts to connect the education and workforce training pipeline with the needs of Indiana's employers, and (2) supporting the expansion of innovative and highly effective education and career development initiatives. The Center is nationally unique in addressing the entire spectrum of education and career preparation, from pre-kindergarten through higher education and beyond.
Through collaborations with the Department of Education, Commission for Higher Education and Department of Workforce Development, in addition to other state and external partners, the Center is part of a growing national focus by governors and legislative leadership to integrate state efforts in education and workforce to deliver significantly improved outcomes.
According to the Indiana Business Research Center, 65% of jobs created this decade will require post-secondary skills and credentials. Indiana needs to make substantial strides over a short period of time in order to meet this requirement. In Indiana today:
Equally important is how the state is deploying its existing assets and efforts. Indiana directs more than 59% of the state budget and more than 30 federal and state funding sources across five different agencies toward education and workforce training. Funding decisions are typically made by function or department, and are rarely coordinated across agencies. The Center seeks to better align these resource allocation efforts, and to support innovative solutions that will have a positive impact on our state's learning and employment outcomes.
Indiana has made strong education and career preparation gains over the past five years. High school graduation rates are up, ISTEP+ scores have increased, and Indiana ranked second among states as measured by growth in NAEP scores. In addition, Education Week ranked Indiana first in the nation for its K-12 standards, assessments and accountability system. Indiana also garners wide national attention for education innovations in K-12, higher education, adult education and workforce development.
However, despite this progress, there is much more our state must accomplish in order to ensure every child and adult is provided with the opportunity to succeed in life and in a career. The Center was created to build upon Indiana's recent successes and ensure the state coordinates its efforts more intentionally to benefit a greater number of Hoosier families and communities.
The Center provides staffing and support for the Education Roundtable, State Board of Education, Indiana Career Council and the Indiana Works Councils. Current Center-supported initiatives include strategic planning efforts across early learning, K-12, higher education and career preparation, led by the Career Council and the State Board of Education. The completion of these planning efforts by July 2014 will enable the state to adopt a coordinated strategy and set of priority objectives and metrics across the entire education pipeline.
Stakeholder input is critical to these strategic planning efforts. Input is being gathered from the 11 regional Works Councils, as well as from education, industry, non-profit, public sector and economic development leadership from around the state.


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FOLLOWING the University Grants Commissions communique to the Indian Institutes of Technology (IIT) asking them to align their courses and degrees with the ones recognised by the UGC, members of the Anil Kakodkar committee that was set up to recommend autonomy measures for IITs have hit out at the UGC, demanding that the premier institutes be left alone.
IITs are governed by an Act of Parliament. The intention was to give maximum autonomy to them. The IITs are the best educational institutes in the country at this point and they should just be left alone. It is entirely up to them to decide how they want to move forward. They are completely out of the ambit of the UGC and what is happening now isnt right, Anil Kakodkar, noted nuclear scientist who headed the committee, told The Indian Express.
The 11-member Kakodkar committee was constituted by the Union HRD Ministry in 2010 to recommend autonomy measures to facilitate IITs to scale greater heights.
At that point, the committees main objective was to see how the autonomy of IITs can be enhanced. The sense of the committee was that IITs have complete academic autonomy. But what is happening now seems to be a counter-indication which we didnt see then. To use a saying, why fix what isnt broken, Kakodkar said.
In its report, speaking of a strategy to take IITs to greater level of excellence and relevance, the Kakodkar committee had said, Managing such a transition would naturally require complete autonomy so that IITs can adopt innovative and flexible management approaches to move forward on a promising new idea in a selective manner.
The report said, Towards enhancing autonomy that would provide the IITs the necessary flexibility to support and deal with a new idea or take a new initiative and lead them towards world-class excellence, it is proposed that each institute be fully governed by its Board of Governors (BoG), including aspects like financial planning and expenditure rules, faculty remuneration, fees and number of faculty and staff, within the overall policy guidelines of the IIT Council in terms of expectations from IITs as world-class institutions, affirmative actions, technology directions and human resource development.
Another committee member, T V Mohandas Pai, also lashed out at the UGC for attempting to interfere with the functioning of IITs. The UGC should just keep off IITs as well as other top 15 per cent of the higher educational institutes in


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Between daily practice and swim meets, the No. 1 student at Indian Creek High School knew his time for studying was limited.
So, when Levi Brock was given time in class to study and do homework, he took it.
Brock swam for his high school team and for the Indian Creek Aquatic Club year round. He credits swimming as one of the main reasons he will graduate at the top of his class.
Being so involved with swimming year round taught him time management skills, he said.
He knew free time in his evenings and over most of his breaks was eaten up by swim practices and meets. He also studied with swimming teammates when they needed help with calculus or science homework before swim practice and meets. He was asked for help almost daily, he said.
"Helping other people makes me go over it in my head," Brock said.
Brock never aimed to be at the top of his class, though he has held the spot since his freshman year.
He just wanted to do his best, he said.
"I don't know how I did that," Brock said of his ranking.
He never wanted to compete for the spot and never tried to beat anyone for first place. He didn't even know how close salutatorian Elaine Dawson's grade-point average was to his, he said.
"I just kind of took it and rolled with it," Brock said. "Fortunately I have the ability to pick up (subject matter) in class."
Even while taking multiple Advanced Placement classes, Brock has never earned a B, he said.
His strongest subjects are biology and chemistry. The love of those subjects and animals is prompting him to study veterinary medicine.
His mom decided she wanted to care for horses when he was in elementary school. Brock loved studying the way they moved.
Now, he interns at the Midwest Equine Veterinary Hospital. He also showed horses in 4-H, getting to know the animals he hoped to one day treat.
"Showing horses teaches you how to work with the animal," Brock said.
Brock earned a spot on the swim team for Indiana University, where he wants to study biology to become a veterinarian.
"I have always swam all year round; it's my sport," Brock said. "I keep swimming. It is part of who I am."
Brock doesn't remember when swimming became his passion. His parents moved from Broad Ripple to a rural Morgantown property when he was in first grade. There were two ponds on the property. His mother insisted that he and his siblings strengthen their swimming skills in case an accident happened. Summers playing in the pond led to lap swimming.
"Mom figured we should keep up our swimming skills," Brock said. "I just kept swimming from then on."


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Read the Reporting Behind "Rosewater"The film by first-time director Jon Stewart, released Friday, tells the story of Newsweek correspondent Maziar Bahari's imprisonment in Iran, which he wrote about for the magazine upon his release.
Heart of the CountryBy channeling two of America's great populist poets, Whitman and Springsteen, the novelist Richard Ford finds beauty and mystery everywhere—even New Jersey.
A Chat with Two Taylor Swifts. (Not That Taylor Swift)"It could be worse," one Taylor Swift tells us. "It could be Lindsay Lohan."
Jon Stewart, Newsweek and 'Mr. Rosewater'Jon Stewart's first film as a director tells the story of a former Newsweek correspondent held captive in Iran and his sweet-smelling tormentor.
Here's Michael Bloomberg Wearing a Wrap DressWe humbly invite the ex-mayor to pose again on the cover of our magazine modeling the retro fashion accessory of his choice.
How Reid Wiseman Tweeted Through His Space MissionAn American flight engineer who landed back on Earth in Kazakhstan Monday documented his months-long journey on social media.
Innovation LiteThe tech boom is fizzling, while the world is burning.
The Man Who Showed the WorldChicago lands a prize with the only U.S. showing of a major David Bowie exhibit.
Pink Floyd's Longest-Serving OfficerNick Mason, Pink Floyd's drummer of nearly 50 years, confronts the band's new beginning—and end.
Spanish Politicians Face Corruption Probe After Multimillion-Euro Sale of Goya PaintingsSix politicians, including members of the Zapatero administration, allegedly used government funds to acquire works by the Spanish artist at inflated prices and whilst taking a fee
AC/DC Drummer Phil Rudd Arrested on Murder Plot ChargesMusician Phil Rudd has been arrested in New Zealand, on suspicion of involvement of an alleged double murder plot involving a hitman
Frick's House Is a Very, Very, Very Fine HouseThe Frick may be New York's most traditionally New York museum, a marble redoubt impervious to time and tastes, a museum for Titian and El Greco, of Edith Wharton and Henry James.
Dancing Their Way to the Top… of AcademiaEach year doctoral candidates try to translate complex research—with obscure titles—into dance videos in the 'Dance Your PhD' contest
Pink Floyd Wants to Get PaidNick Mason clarifies attack on U2: "Music has become the free toy in the Cornflake packet."
Balancing Act: Televised Record-Setting Tightrope Walks Draw Mixed ReactionsWallenda's daredevil stunts—performed in Chicago Sunday night without a safety net or a harness—elicited both awe and criticism.
'Le Tweetclash': Sarkozy and Trierweiler Teens Captivate France With Twitter SpatThe teenage sons of Nicolas Sarkozy and Francois Hollande's former companion Valerie Trierweiler have been involved in a four-month long Twitter feud
The Real Gone GirlDisney's new daredevil diva in "Big Hero 6" could be the next Wolverine of kids animation.
Author of 'The Nazis Next Door' on Post-War America as a Haven for PerpetratorsHow the CIA, FBI, and other agencies hired and protected former Nazis and Nazi collaborators in the name of the Cold War
J.K. Rowling Has a New Story About Dolores UmbridgeHarry Potter author goes into depth about Umbridge's time at the Ministry of Magic, her thoroughly unpleasant appointment at Hogwarts and her eventual trial and conviction upon Voldemort's defeat.
10 Great Cheesy Horror Movies of the 70s and 80sOur 10 favorite underappreciated horror movies of the 1970s–80s and campy persuasion.
'Blurred Lines' Dispute Is Going to CourtMarvin Gaye's family is allowed to proceed with their lawsuit against Robin Thicke and Pharrell Williams that claims the two plagiarized Gaye's "Got to Give It Up" for their smash hit.
Agatha Christie: The Original 'Gone Girl' and the Misleading CluesIn 1926, the crime novelist Agatha Christie disappeared for 11 days causing a media frenzy – but no one knows why
Making Cotton Candy Out of SpinachMorgan Spurlock wants you to watch 20 short films about the economy, for fun.
Poet Explains His Class 'Wasting Time on the Internet'"We do things unconventionally, but I think that's the hallmark of a liberal arts education," the professor tells Newsweek.
'1989' Is the Big Pop Album 2014 Desperately NeedsTaylor Swift's inevitable pivot from crossover country-pop to sheer radio pop has been nothing if not well-timed.
The Cronut, Trendy Food of Five Minutes Ago, ReturnsMaking a Cronut in your very own kitchen is nothing short of a miracle.
Photos: Henri Matisse Cutouts: The Joy of 'Painting With Scissors'The hot ticket in New York this fall is MOMA's exhibit of Matisse's colorful cutouts. Skip the lines with this virtual tour.
Fab Fwends: Wayne Coyne on His Favorite Beatles SongsFlaming Lips frontman goes beyond his band's bizarre homage to "Sgt. Pepper."
Is GamerGate About Media Ethics or Harassing Women? Harassment, the Data ShowsAnalysis by Newsweek found that Twitter users tweeting the hashtag #GamerGate direct negative tweets at critics of the gaming world more than they do at the journalists whose coverage they supposedly want scrutinized.
In Pictures: Diwali, Festival of LightsCelebrations of the festival of lights take place in India, Nepal, Sri Lanka and more


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Let's look at ransomware – software that holds your computer hostage until you pay up – and how best to protect yourself.
Spoiler alert: you already know the answer.
What is ransomware?
First, let me tell you that ransomware is actually nothing new. It's received a lot of press lately for the latest variant, but the technique has been around for a long time.
It's nothing more than malware which encrypts some large portion of the machine or its data and then holds it hostage until you pay some exorbitant fee to (hopefully) regain access. The most recent variants are using good encryption, so once your machine has fallen victim to it, the outlook is actually pretty bleak.
Note the word I used: malware. Ransomware is just malware. It's really just spyware, a virus, whatever you want to call it – and it's just another thing that hackers do once they gain access to someone's computers. It's very destructive malware, it's effective at what it does, but it's just malware.
And that should give you a huge clue on how to prevent it.
Preventing ransomware
You protect yourself from ransomware exactly like you protect yourself from all viruses and malware.
- You should have a firewall. A router is probably good enough and an additional software firewall is fine if you're paranoid. Turning on the Windows 7 firewall these days is usually enough.
- Run up-to-date anti-malware tools. I happen to recommend Microsoft Security Essentials, but there are many, many others. Make sure that they are running and up-to-date.
- Keep your system and software up-to-date.
- And of course the usual advice applies: don't download random things from the internet; don't open attachments that you aren't completely certain are valid and correct. The most recent and virulent ransomware seems to arrive most often in the form of an email attachment.
Basically, do all the things you should already be doing to keep yourself safe on the internet. In fact, that's the article that I'm going to point you at ("Internet Safety: 8 Steps to Keeping Your Computer Safe on the Internet") because that's really all this boils down to doing.
This happens to be just one style of threat – a particularly nasty one – but one that you protect yourself from it in the exact same way that you protect yourself from all other styles of attack… all other styles of malware.
The safety of backups
One final thing that I will throw out is that having a good and recent backup1 can save you almost immediately.
If you find that your machine has been encrypted by ransomware on Tuesday, restoring to a backup you took on Monday would make it almost a non-event. Aside from any work performed since the Monday backup, you'd have your machine back and running again in no time, without having to pay any ransom.
There is almost nothing that a good backup can't save you from – and this is another case where, if you have current up-to-date backups for your machine, even something like ransomware doesn't necessarily need to get in your way.
Should I pay the ransom?
No. Never.
I say that for two reasons:
- These are malicious hackers. Once they have your money, there is zero incentive for them to actual deliver on the promise of decryption. You'll be exactly where you were when the ransomware took over, just poorer.
- Paying them encourages them to keep doing this.
Stay safe, use a backup, and never negotiate with hostage takers – even when it's your data they take.


text: Here is a photo of everything together!!! The newest items being the tarot bag, Ganesh painting and the small embroidered bee. Everything is just fantastic and i thank everyone of you for taking the time to create something for me!! You have no idea how much it meant to me. And it was a lot of fun having an item here and there come!!


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Kia Ora, I am Bradford Heap, a Casual Lecturer and Research Associate in the School of Computer Science and Engineering at the University of New South Wales, Sydney, Australia.
In 2013 I completed my PhD in distributed auction algorithms for task allocation in multi-robot and autonomous systems - you can download a copy of the final version here.
My current research interests are in data mining techniques for recommender systems, and distributed algorithms for multi-agent and multi-robot autonomous systems.
Dr Bradford Heap, PhD
Research Associate
School of Computer Science & Engineering
University of New South Wales
Sydney, NSW 2052, Australia
Location: Rm 301, K17 Building
Email: firstname.lastname@example.com


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text: The Juvenile Offender: Perspective and Readings By Clyde B. Vedder No cover image The Juvenile Offender: Perspective and Readings By Clyde B. Vedder Read preview Excerpt In the field of crime it has become apparent that adult law-breakers are drawn in large numbers from the ranks of youthful offenders--lessons in crime are learned early and, all too often, well. It is not surprising, then, that sociologists, psychologists, and members of related disciplines are applying their knowledge and their skills to problems of prevention of juvenile delinquency and rehabilitation of "delinquents."Numerous techniques and facilities designed to cope with these problems have appeared in recent years. And there has appeared also a multitude of articles on delinquency by authorities and "authorities." Many of the former, the authoritative writings, however, are found only in professional journals and thus are read by few. To meet this situation, this book makes available in one place a number of carefully selected writings by specialists in juvenile delinquency. The selection itself, the author believes, results in a collection of materials especially useful for teachers and for their students. Today's students will be the specialists and authorities of tomorrow.The arrangement of the readings reflects the principal divisions of the field of juvenile delinquency, indicated by the chapter headings. The readings in each chapter are preceded by a brief textual discussion written to serve as a general guide for the student. But the readings themselves, it must be stressed, make this volume especially useful for both collegiate and professional instruction.The readings, of course, do not cover the field; juvenile delinquency is a dynamic and, fortunately, an improving professional specialization. Nor could any such selection be viewed by the specialists themselves as altogether satisfactory. Certain articles may be considered classics in the future; others no doubt will be superseded. Some excellent articles were purposely excluded because they are available in other collections of readings. And a number of contributions of "practical men" were purposely included so that the student might have at hand insightful observations that characteristically are not exploited in the classroom. This combination of contributions from administrative and academic specialists, it is hoped, will help to pave the way for greater cooperation and larger understanding in the controversial field of juvenile delinquency.The author's largest indebtedness, clearly enough, is to those silent partners who made this book a possibility. These include the authors of the readings from the following publications and the editors of these journals, who granted . . . Related books and articles Books Journals Magazines Newspapers Encyclopedia Delinquency: The Juvenile Offender in America Today By Herbert A. Bloch; Frank T. Flynn Random House, 1956 Read preview Overview Juvenile Delinquency and the Schools By Nelson B. Henry University of Chicago Press, 1948 Read preview Overview The Prevention of Juvenile Delinquency: An Experiment By Walter C. Reckless; Simon Dinitz Ohio State University Press, 1972 Read preview Overview Gender Disparity between the Attitude of Senior Secondary School Students towards Juvenile Delinquency in Botswana By Subair, Stephen Kayode Education, Vol. 120, No. 2, Winter 1999 Read preview Overview A Structural Equation Modeling Analysis of Influences on Juvenile Delinquency By Barrett, David E. Katsiyannis, Antonis Zhang, Dalun Zhang, Dake Behavioral Disorders, Vol. 39, No. 3, 2014 PRPEER-REVIEWED PERIODICAL Peer-reviewed publications on Questia are publications containing articles which were subject to evaluation for accuracy and substance by professional peers of the article's author(s). Read preview Overview Lessening the Rehabilitative Focus of the Federal Juvenile Delinquency Act: A Trend towards Punitive Juvenile Dispositions? By Lewis, Meghan E. Missouri Law Review, Vol. 74, No. 1, Winter 2009 Read preview Overview A Strategy for Dismantling Structural Racism in the Juvenile Delinquency System By Cahn, Edgar S. Nash, Keri A. Robbins, Cynthia Poverty & Race, Vol. 20, No. 2, 2011 Read preview Overview Theoretical Perspectives on Juvenile Delinquency: Root Causes and Control By Onwudiwe, Ihekwoaba D. Corrections Today, Vol. 66, No. 6, October 2004 Read preview Overview What about the Girls? Delinquency Programming as If Gender Mattered By Chesney-Lind, Meda Corrections Today, Vol. 63, No. 1, February 2001 Read preview Overview Punishment Alone Fails to Contain Juvenile Crime By David Holmstrom, writer of The Christian Science Monitor The Christian Science Monitor, April 9, 1998 Read preview Overview Juvenile Justice Put in Perspective Massachusetts Attorney General Champions Alternative Sentencing for Less-Serious Offenders By Laurel Shaper Walters, writer of The Christian Science Monitor The Christian Science Monitor, September 10, 1991 Read preview Overview Unequal Treatment in Juvenile Courts Critics Say Girl Offenders Languish in System Designed for, and Overwhelmed by, Boys By Laurel Shaper Walters, writer of The Christian Science Monitor The Christian Science Monitor, June 25, 1996 Read preview Overview FREE! juvenile delinquency The Columbia Encyclopedia, 6th ed., 2016 Read FREE! delinquency, juvenile The Columbia Encyclopedia, 6th ed., 2016 Read FREE! criminology The Columbia Encyclopedia, 6th ed., 2016 Read VIEW ALL RELATED BOOKS AND ARTICLES


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PSI is a strategic communications firm based in Austin, Texas and is headed by Jack Martin. With employees in 15 U.S. cities and Mexico City, PSI consults withMore
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(512) 474-8848(512) 474-0120Fax
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We would like to invite you to Rios De Agua Viva; RAV NAZ will have an evening of worship, hearing the Word of God and fellowship. All youth invited to attend, there will also be a couple of health and missionary booths.
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Molly Ephraim
Actor Molly Ephraim Movies / Films:Paranormal Activity: The Marked Ones (2014) aka Paranormal Activity: The Oxnard Tapes (2014) Paranormal Activity 2 (2010)
Reviewed Movies Starring Molly Ephraim
Paranormal Activity: The Marked Ones (2014)
I couldn't wait to see this movie and it was truly because of the amazing trailer I saw. It was worth the wait and I will see it again. I must say if you are a fan of Paranormal Activity franchise…
Paranormal Activity 2 (2010)
Paranormal Activity 2 thrust us further into the Paranormal Activity world. Dan and Kristi welcome their newborn baby into their home only to begin getting terrorized. Their home is now terrorized by…


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|Número de publicación
|Tipo de publicación
|Número de solicitud
|Fecha de publicación
|24 Jun 2003
|Fecha de presentación
|4 Abr 2001
|Fecha de prioridad
|6 Abr 2000
|Número de publicación
|Donald Rickerson, Jr.
|Cesionario original
|Donald Rickerson, Jr.
|Exportar cita
|BiBTeX, EndNote, RefMan
|Citas de patentes (10), Citada por (9), Clasificaciones (9), Eventos legales (4)
|Enlaces externos: USPTO, Cesión de USPTO, Espacenet
Provisional Patent Application: 60/194,899 Apr. 6, 2000
This invention is a method of executing mobile financial transactions using standard telephone devices for ATM, credit or debit cards, using a two-way mobile satellite transceiver to communicate with a central financial host computer that authorizes the transactions in an efficient manner.
Financial transaction machines, ATM, credit or debit card, have traditionally used telephone circuits to communicate with a host computer at a financial institution to authorize the transactions. A modem version of the telephone is the cellular telephones. These also provide a relatively wide-bandwidth and inexpensive channel in which to conduct the transaction. Using a telephone circuit is impractical with mobile satellite communications transaction because of the high cost of the satellite channel.
Cellular systems although somewhat mobile are limited in coverage. They can only be used in the areas with there is cellular coverage. They additionally lack standardization in frequency, equipment and protocols between different carriers even with the same geographic area. The TM/SD system differs from other satellite telephone or cellular system that simply extends the telephone circuit through a different medium. Other previous patents that express mobility features are based on cellular telephones, these patents lack the true mobility offered by a satellite-based service.
The following example of the present art rely on cellular (terrestrial) communication and are far too verbose, and therefore expensive, to be useful for satellite communication; U.S. Pat. No. 6,151,491 to Farris (2000), U.S. Pat. No. 6,141,404 to Westerlage (2000), and U.S. Pat. No. 6,128,489 to Seazholtz (2000) Use of CDPD to convey identification list data to roaming cellular subscriber station to also uses only cellular communications.
Remote financial transaction system, U.S. Pat. No. 5,999,624 to Hopkins (1999) is also relies on a very wide-band satellite (or other) to vend large amounts of information on demand as well as billing for the sale. This is similar to Automatic vending machine for vending information transmitted from satellite, U.S. Pat. No. 5,699,328 to Ishizaki.
Remote financial transaction system to Hopkins U.S. Pat. No. 5,999,624 (1999) is connected with the bio-identification of the consumer and not the data transmission means.
Portable card authorizer to Tognazzini U.S. Pat. No. 5,850,077 (1998) promotes the use of a portable card reader, as we see at rental car places today that communicates to a local transaction serve which then communicates over a standard telephone line. Likewise, Automated payment system and method to Pollin U.S. Pat. No. 6,041,315 (2000) uses a telephone line for the actual transaction to the host computer.
Another patent referred to cash register tax collection, but makes assumption on periodic (quarterly) downloads to a central facility. Such infrequency suggests a telephone circuit as the only economical way to download a large volume when there is no sense of urgency.
A mobile transaction device can easily travel outside of cellular coverage so a satellite-based unit is needed for true mobile service.
The common VSAT (Very Small Aperture Antenna) systems are used for fixed site operations, such as, banks, grocery stores, and gas stations. The satellite dishes must be accurately pointed at the satellite and provide a wide-band channel for passing transactions. To make the VSAT mobile a very expensive stabilizing platform must be used for the antenna and they use a different frequency band that permits mobile operation. The size of these units makes them impractical for mobile applications.
Mobile satellite service is more expensive than telephone service in terms of the cost per byte sent, with costs of a dollar or more per minute for voice service and data being priced per byte. It is important if the system is to be affordable, it must use the most efficient means of compressing the data as possible with the limited microprocessor capability to achieve a near-real time transaction and be cost effective.
In addition to the speed needed for a real time transaction, an intelligent compression method is needed for the satellite transmission because the cost of satellite data is so high. While general compression, methods can yield compression ratios of 2:1 or 3:1, an intelligent compression method of specific data fields and known information about the owner of the satellite transceiver can yield 5:1 or 10:1 compression ratios. The term we use for the intelligent compression method is the Field Dictionary Compression.
FIG. 1. The operation of a typical telephone modem. In that sequence a call is placed, a host computer answers, data is passed, and the call ends
FIG. 2. The operation of the TM/SD Converter
FIG. 3. System Diagram of TM/SD Converter
FIG. 4. This is a picture of the TM/SD Converter with its initial application, a credit card reader.
The Telephone Modem to Satellite Data Converter (TM/SD converter) allows for the replacement of a telephone line or cell phones for sending and receiving financial transaction data with a mobile satellite data system. The important feature offered by the TM/SD Converter is the ability to use common transaction equipment that is equipped with a telephone modem by interfacing them with a satellite transceiver.
This idea is novel in that it allows for the modular replacement of telephone line in the data path. This is important in rural and hard-to-get-to places where a telephone line is both expensive to run and unreliable. It allows situations that previously could not access the said host system because of non existent or high cost telephone circuits. Being able to insert the TM/SD Converter into an existing situation where telephone circuits are presently used is important. The present telephone modem merchant can simply plug in the TM/SD Converter into an existing situation where a telephone line is not cost effective (i.e., at a remote site) or available (i.e., a new mobile unit) without having a convert any other equipment.
The TM/SD Converter can also add security to the application. A standard synchronous encryption program can easily be added into the processing of the data after it has been compress and before its transmission. For some applications this may be unnecessary, i.e. gather whether data but in others, i.e., credit card transactions, it is desirable because we are now in a broadcast mode. It is important to note than telephone modem applications; even ones using cellular do not bother to encrypt.
The operation of the can be shown in comparing FIG. 1, Telephone Circuit Data and FIG. 2, Telephone Data to Satellite Data Converter.
The first difference is the replacement of telephone company equipment and a host modem that would answer the call from the remote telephone modem in the transaction equipment, with the TM/SD Converter and the TM/SD Server. The Converter has the analog modem and signaling which emulates the protocol from the host processor over a telephone circuit. This allows the TM/SD Converter to receive and send the transactional information to/form the transaction device.
However, satellite data system are relatively expensive, so in order to be cost effective the TM/SD Converter does not simply pass telephone modem signals through the satellite, it first accepts the entire data message from the telephone modem, uses intelligent compression method on the data fields.
The TM/SD Converter then passes the compressed data through the satellite system and reconstructs the data fields at the central TM/SD server. The central TM/SD Server must then decode the transaction message and then add the necessary data fields necessary for the transaction to be process by the host.
The reconstructed data message is then sent through a conventional telephone line, or more commonly today, the internet to the intended financial host computer. The authorization or decline of the transaction from the host is then processed back through the central TM/SD server and sent to satellite transceiver, the message is decompressed and given to the mobile transaction device.
This idea is novel in that it allows for the modular replacement of telephone line in the data path. This is important in rural and hard-to-get-to places where a telephone line are both expensive to run the wire and unreliable. It allows situations that previously could not access the host system to because of non existent or high cost telephone circuits.
The Field Dictionary Method takes advantage of the known qualities the each field in the data package has to achieve the greatest compression possible. Combined with the TM/SD Converter hardware it can make a satellite link more cost effective that a telephone link in some cases.
A typical data message is broken down into fields. For example, a credit card transaction will have the card number, card expiration date, amount of transaction, and a merchant code. This data is encapsulated with a start-of-text, end-of-text and check byte.
The satellite data system itself can have a great effect on compression. Older telephone modem based systems often only used a 7-bits ASCII character set. The satellite data systems use a full binary transmission of 8-bits per character. This affords a greater compression possibility. This is because the ASCII character uses only seven of the 8 bits giving 127 of 256 possible combinations within a character (byte) where a full binary transmission uses all 8 bits in a byte (256 combinations).
A typical compression algorithm like zip or other popular software would look at the data transmission and substitute short symbols for repeating characters. Unfortunately, there are few repeating character sets in a short data message. So there is little value using the method for compression.
However, with Field Compression, we look at each field in the data transaction and determine the best method of compression for that field. We take advantage of the best compression technique for each field, so several compression methods are used for any one message. So taking our example with the credit card: the credit card number which is typically 13 to 16 numeric characters can be compressed into a binary 4-byte integer, the 4-bytes of the card expiration compressed into a 2-byte integer, the 7 character amount field compressed into a 2-byte integer, and 7 byte merchant code is implied because of the address of the sender. The start and end of text character are removed. Any field separators can also be removed as the fields can be implied by their position in the data message.
Additionally, other fields in the transactions are eliminated in the satellite transmission and filled in at the processing server before it is transmitted to the host financial computer. The merchant that owns the unit can be implied from the address on the satellite transmission.
So with simple compression techniques in each field we are able to get a 42-to-8 or about a 5-to-1 compression ratio. With the present satellite byte cost of 1 cent per byte, it is the difference between 40 cents and transaction and 8 cents a transaction. When this is scaled into tens of thousands of transactions per day, it means thousands of dollars per day, which is the difference between profitability and non-profitability for a company. In areas outside of local phone service or cheap cellular service, phones calls can cost dollars per minute. Using the TM/SD Converter can actually be less expensive the telephone service.
Encryption of the data is an option that can be added if desired. The encryption would be done with an accepted method, i.e., DES that would provide a reasonable amount of security for the type of data to be sent and the customer's requirements. By embedding the encryption into the software, it should not burden the timing of the transaction unreasonably.
Satellite communications has the advantage of operating anywhere that there is satellite coverage, without the need to be connected to any terrestrial provider. With the TM/SD Converter, a customer can use existing equipment to achieve the advantage of satellite service anywhere, even in a mobile operation.
The TM/SD Converter was initially invented for use with standard credit cards machines that use telephone circuit to connect to the credit card clearing house host computer. However, many systems create a simple data message to convey the status of a remote site or relaying some sort of sensor information periodically. Based on the cost of telephone service and its reliability, using the TM/SD Converter can lower costs and increase reliability.
This is important because the customers do not have to change the way they do business. They can add the TM/SD Converter in as many locations as needed. This allows them to use either telephone service or satellite service to their advantage. There is no need to wait for telephone service to be installed or activated. The broad coverage of the satellite means one unit works everywhere, unlike cellular where local service can vary.
Mobility is key to the TM/SD Converter. Merchants who could not use credit machines to authorize transactions can now affordably employ them wherever they are. Now other communications systems, including the cellular ones, can offer the coverage that satellite have today. The TM/SD system will offer service to merchants who could not afford to authorize a credit card transaction; tow trucks, flea marketers, craft show vendors, home repairs, seasonal businesses, hunting camps, remote sales locations and off-shore business. All these people can greatly benefit from the ability to authorize a credit card during the transaction rather than taking a card at risk and processing it later.
Remote data collection can also benefit. Telephone line or other communications means in remote areas are expensive and unreliable. It is also hard to move any of these sites because of the need to move the communications means. The TM/SD Converter allows the remote sites to use the same telephone modems as the other sites, with no system modifications. They can also move the data collection sites as needed without worrying about the finding telephone service.
|Patente citada
|Fecha de presentación
|Fecha de publicación
|26 Jun 1992
|18 Ene 1994
|Hughes Aircraft Company
|Communication system and method for linking data terminals and their host computers through a satellite or other wide area network
|28 Dic 1993
|23 Jul 1996
|Highwaymaster Communications, Inc.
|Data messaging in a communications network
|6 Jul 1995
|17 Feb 1998
|Newnet, Inc.
|Short message transaction handling system
|28 May 1997
|27 Jul 1999
|Motorola, Inc.
|Transaction methods systems and devices
|24 Dic 1996
|7 Dic 1999
|Compaq Computer Corporation
|Remote financial transaction system
|25 Mar 1997
|18 Abr 2000
|Frederick J. Price
|Vehicle identification system
|5 Sep 1997
|15 Ago 2000
|Worldspace, Inc.
|System for providing global portable internet access using low earth orbit satellite and satellite direct radio broadcast system
|8 Abr 1998
|12 Dic 2000
|Donnelly Corporation
|Vehicle mounted remote transaction interface system
|9 Jul 1997
|2 Ene 2001
|Ldc Direct Ltd.
|Point-of-distribution pre-paid card vending system
|21 Sep 1999
|27 Mar 2001
|National Telemanagement Corporation
|Prepay telecommunications system
|Patente citante
|Fecha de presentación
|Fecha de publicación
|16 Nov 2010
|Bank Of America Corporation
|Mobile banking
|11 Oct 2011
|Bank Of America Corporation
|Mobile banking
|29 Ene 2013
|Harris Corporation
|Pass-through adapter with crypto ignition key (CIK) functionality
|11 Feb 2011
|16 Dic 2014
|Telecommunication Systems, Inc.
|Secure transmission over satellite phone network
|4 Feb 2007
|7 Ago 2008
|Bank Of America Corporation
|Mobile banking
|25 Mar 2008
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|Pass-through adapter with crypto ignition key (cik) functionality
|25 Oct 2010
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|Bank Of America Corporation
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|Best Fiona S
|Secure transmission over satellite phone network
|13 Nov 2014
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|Secure Transmission Over Satellite Phone Network
|Clasificación de EE.UU.
|235/379, 709/201
|Clasificación internacional
|Clasificación cooperativa
|Clasificación europea
|6 Sep 2006
|Fee payment
Year of fee payment: 4
|31 Ene 2011
|Maintenance fee reminder mailed
|24 Jun 2011
|Lapse for failure to pay maintenance fees
|16 Ago 2011
|Expired due to failure to pay maintenance fee
Effective date: 20110624


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Toluol (Toluene)
Item: 38754.01 | Product Description »
(2) | Write a Review | Ask a Question | 2 Questions
Toluene based.
Sales on this product are final. It is non-refundable and cannot be returned to us. If you are at all uncertain whether this is the product you need, call 877.677.4327 for our expert advice.
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More Information
How To: Patch a Hypalon Boat (5:09)
Properly patching a Hypalon raft or cataraft isn't difficult, but it does require specific tools, supplies and techniques. In this instructional video, the NRS Repairs Department shows you the materials, adhesives, solvents and skills you need to successfully glue a patch on your inflatable boat. This information applies to Hypalon, Pennel Orca and rubber inflatables. The same techniques can be used for gluing air-holding patches, D-rings and foot cups to your raft or cataraft. The video also includes tips for making temporary field repairs on the water.
How To: Inflatable Repair Adhesives Guide (4:16)
When repairing your Hypalon, PVC or urethane inflatable, or your plastic or composite kayak, it's vital that you choose the right adhesive and solvent for the job. Using the wrong materials will result in a poor repair and wasted effort. In this video, Josh from NRS Repairs shares an inflatable repair adhesives guide to help you understand when to use such glues as Clifton Hypalon, Shore, Stabond, Clifton Urethane, Vynabond and G/flex Epoxy. Solvents for repair prep are important too; you'll also learn when you can use toluene, MEK, acetone and alcohol.
Reviewed by 2 customers
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Comments about Toluol (Toluene):
This stuff is getting hard to find. Thank goodness for NRS.
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Best Uses
Comments about Toluol (Toluene):
Truly a must have for repairs and cleanup.
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Do you have questions about this product?
Get answers from real customers and in-house experts with AnswerBox.
- Toluol (Toluene)
Q:Can this be used to thin Clifton Hypalon adhesive?Asked on 6/17/2014 by Bob
1 answer
A:Bob, as long as the Clifton Hypalon is partially fluid you can use a bit of the toluene to make it more fluid for spreading. However, once the adhesive sets up, toluene will not dissolve it. If you still have questions, give us a call here at 800.635.5202 and ask for the repair department.Answered on 6/18/2014 by Clyde from NRS
- Toluol (Toluene)
Q:Can you use xylol, (xylene) in place of toluene when prepping and repairing hypalon?Asked on 8/16/2013 by Wholly Klepper
1 answer
A:Here's what our manufacturing manager had to say in answer to this question from another customer, "Xylene should not be used. It's very slow drying and does not work well as an activator agent for adhesives." If you can't use toluene, acetone or alcohol can be used to remove oils or other contaminants that will interfere with the glue bond. Like xylene they won't really prep the surface for better adhesion, but they dry quickly. Toluene is definitely the preferred solvent.Answered on 8/16/2013 by Clyde from NRS


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26 Jun 15
NHL 26 Jun 15
Boston Bruins fans freaked out about the Dougie Hamilton trade
Hamilton is off to Calgary.
Hamilton is off to Calgary.
Ah, camaraderie.
Eighteen-year-old Bruins rookie David Pastrnak scored his first NHL goal Saturday against the Flyers.
After a hard-fought playoff series, NHL teams are supposed to forgive all as they go through the handshake line. But the nastiness (…)
Blackhawks center gets a little too excited.
There's a petition and everything.


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Reaching the world with the Word of God ONE SEED at a time!
Click Jesus to shop Art/Prints
Click to shop lunch boxes
Stick with the word stickers
Shop Cutting Boards
Do you have a specific request for a product or general question? No worries! Our Customer Care Team is here to help. Simply fill out the below form and submit. It's that easy. A representative will respond to you within 48 to 72 hours.


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William Douglas Pelfrey
Position: K
Height: 5-11 Weight: 185 lbs.
Born: September 25, 1970 in Fort Thomas, KY
High School: Scott
College: Kentucky (school history)
Drafted by the Cincinnati Bengals in the 8th round (202nd overall) of the 1993 NFL Draft.
Weighted Career AV (100-95-...): 18 (5186th overall since 1950)
Output includes all passing, rushing, and receiving plays.See all Doug Pelfrey Super Bowl plays using the Super Bowl Play Finder


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Real Estate
Real Estate
Death Notice
Crystal Lake
Park District
Plan Commission
Builder Loses Round To Lakewood
By Richard Rostron. Special to the Tribune
July 17, 1998
A Chicago builder who has assumed ownership of a bankrupt property development has been dealt a blow in his bid to win access rights to three lakes he wants to use to lure potential buyers. The setback came after a federal bankruptcy judge this week refused to reopen the case of Macintosh Limited Holdings, the former owner of Turnberry Lakes of Lakewood, as requested by developer Richard Sova of Landover Development. Judge Manuel Barbosa, however, did schedule an Aug. 13 hearing to consider...
Up to $600,000 taken from Houston's Lakewood megachurch safe
Amanda Orr and Reuters
March 11, 2014
HOUSTON (Reuters) - About $200,000 in cash and twice that amount in checks and written credit card information were taken from a safe at the Lakewood Church led by televangelist Pastor Joel Osteen, police said Tuesday. The theft is believed to have taken place between 2:30 p.m. local time on Sunday and 8:30 a.m. Monday, when the funds were reported missing, said Houston police spokesman Kese Smith. A Lakewood Church employee and an off-duty Harris County...
Board adds land to Lakewood site
By Marcia Sagendorph
July 2, 2001
The Lake County Forest Preserve Board has approved the purchase of 80.2 acres to add to the Lakewood Forest Preserve near Wauconda. The land, between Fairfield and Gilmer Roads north of Illinois Highway 176, offers opportunities to restore wildlife habitats and create new trails, officials said. It also protects birds by providing more nesting spots and places to forage for food, said Andy Kimmel, director of environmental education and public affairs. "This purchase helps us achieve many...
Philadelphia Phillies - PlayerWatch
June 5, 2012
RHP Vance Worley made his first start since May 11 after recovering from an inflamed right elbow and struck out four in four innings, walking three and leaving with the Phils and Dodgers tied at 3-3. "I just wanted to get another inning out of it," Worley said. "But other than that, I thought what I did was all right. I gave up some hits, but otherwise I felt good out there. " RHP Shane Watson was the Phillies' first pick in the draft. The product of Lakewood (Calif.) High School was chosen...
Park District Annexes Lakewood Land
By Barbara Iehl
May 7, 1999
The Crystal Lake Park Board Thursday night approved the annexation of approximately 335 acres in several Turnberry neighborhoods in Lakewood that were formerly part of the Huntley Park District. The value of the land is estimated at $2.37 million and will eventually accommodate 400 dwellings. The property presently has 40 homes and will generate nearly $9,000 of additional tax revenue yearly for the Park District. That revenue will increase as more homes are completed. "We have a...
Death Notice: DOROTHY PATRICIA NAGLE
October 18, 2009
Dorothy Patricia Nagle,nee Kane, passed away peacefully on October 13, 2009 in North Oaks, MN, formerly of Chicago, IL and Lakewood, CO., preceded in death by husbands, Patrick in 1990 and J. Nestler in 1944; parents, John and Louise Kane; brothers, John E. Kane and James A. Kane; sister-in-law, Eileen M. Feeney; survived by daughter, Jeanne Nagle and many loving nieces and nephews in Chicago and Denver. Visitation 9 to 10 a.m. Wednesday, October 21 atRoberts Family Funeral Home, 555...
New Model Offered At Lakewood
September 3, 1988
The Williamsburg model, a two-story residence designed for young families and couples who entertain often at home, has opened at the Custom Homes of Lakewood, a development of Mercury Properties Inc. in west suburban Aurora. Eight designs comprise the primary portfolio of residences at Lakewood, although more styles are available. They range from ranches to contemporary, traditional two-stories to tri-levels. Priced from $157,900 to $201,900, the homes in the portfolio cover from 1,900 to...
Death Notice: MARK MARVIN FLUGARDT
June 22, 2009
Mark Marvin Flugardt, 55, of Elk Grove Village. Loving father of Madeleine andSteven Flugardt; dear brother of LynnFreitag; fond uncle of Devon. Preceded in death by his parents Marvin and Dorothy (nee Cincinelli) Flugardt. Visitation Tuesday, from 3:00 to 9:00 PM at the Glueckert Funeral Home, Ltd., 1520 N. Arlington Heights Road, (4 blocks south of Palatine Road) Arlington Heights where funeral service will be held Wednesday at 11:00 AM. Interment Lakewood Memorial Park Cemetery,...
Crystal Lake, Lakewood Now Splitting Hairs
July 29, 1992
Since June 10 the city of Crystal Lake and the village of Lakewood have been battling in McHenry County Circuit Court over the speed of power boats on the lake they jointly own. Now they can`t even agree on how to dispose of the jointly-owned patrol boat-and have gone to court on that issue, too. Joseph Misurelli, Crystal Lake city manager, announced this week that the city had filed suit seeking a court order on how to dispose of the speedboat,...
For Lakewood, opportunity knocks
By Susan Diesenhouse, TRIBUNE REPORTER
September 12, 2008
Buz Hoffman, 56, president of Lakewood Homes Inc. grew up in the home-building business and still excitedly pursues future deals. Now, he is hunting for land that he can buy at a discount as others seek to sell property too expensive to hold in today's slow housing market. "Late this year or early next, I think we'll get some good sites at opportunistic prices," said Hoffman, who is scouting locations closer to Chicago than those where he has built starter production homes since he...
Lakewood Tees Off On Golf Course Plan
By Wilson Ring
February 12, 1991
The tiny Village of Lakewood is hoping to become known as the St. Andrews of the prairie, after the Scottish golfing haven, by opening a deluxe, municipally owned golf course. Trustees have taken the first swing at their goal by voting to sell $3.2 million in municipal revenue bonds to finish the course where the developer went out of business without reaching the first tee. And if the plan works out, it won`t cost taxpayers a dime in the community west of Crystal Lake, unless, of...
Death Notice: CLARA DOHSE
June 30, 2008
Clara Dohse,nee Kopke, age 105, beloved wife of the late Bruno Strassner and Fred Dohse. Visitation at Little Sisters of the Poor, 2335 N. Lakewood, from 9 a.m. to 11 a.m. Tuesday. Mass at 11 a.m. Interment St. Joseph. 773-588-5850. Sign Guestbook at chicagotribune.com/obituaries . This is a paid death notice.
Lakewood Sues Over Portable-toilet Rule
By Carolyn Starks, Tribune Staff Writer
May 9, 1997
Reversing an earlier decision to comply with a state order to install portable toilets on private beaches, a Lakewood homeowners group has joined the village in a lawsuit challenging the order. Village trustees and the Country Club Additions Property Owners Association, which owns four private beaches along Crystal Lake's south shore, are asking the courts to block enforcement of the rule until their challenge is heard in court. The suit against the Illinois Department of Public...
Lakewood woman's ladybug collection sets Guinness World Record
By Carolyn Starks, Tribune reporter
April 14, 2008
Her home is overrun with ladybugs, but Sheri Gartner of Lakewood is celebrating instead of trying to get rid of them. Gartner's collection of ladybug items -- 2,050 of them -- recently broke the Guinness World Record. Actually, she smashed it. The previous record, held by a German citizen, was 916 items, according to a Guinness spokesman. At first Gartner wasn't sure how many she had. But her children, who enjoy checking out wacky entries, were convinced...
6 Model Homes On Display At Lakewood In Lindenhurst
May 17, 1986
Six model homes, three of them furnished, now offer buyers a variety of exterior styles and interior floor plans with up to 2,200 square feet of living space at Lakewood in Lindenhurst, a new single-family home community in north suburban Lake County. A development of Americana Realty, the 50-acre project will have 161 ranch and multistory homes when it is completed in 1987. Construction began last fall. Some features included in the base price at Lakewood in Lindenhurst...
Tinley Park police detain 2 suspects in burglary
November 26, 2007
Tinley Park police took two men into custody Sunday after the burglary of a home in 16700 block of Lakewood Drive, but no charges have been filed yet, police said. The break-in began shortly before 1 p.m., when police responded to a report of a burglary in progress. Officers stopped a vehicle that matched a witness' description and took two men into custody. Police did not identify the suspects. Police said property taken from the home was inside the vehicle.
Park Board, Lakewood To Consider $91,000 Lake Study
October 8, 1992
A $91,000 ecological study proposed for Crystal Lake has received the unanimous approval of the City Council. The measure, which promises to provide information on water pollution sources, now will be discussed with the city's Park District and the Village of Lakewood, which shares jurisdiction of the lake and is being asked to foot roughly one-third of the bill. The four-season study would monitor flow into and out of the lake, analyze water chemistry and determine...
Officials: Men tried using snakes to kill
August 19, 2007
Two men who allegedly tried to use rattlesnakes as deadly weapons to collect on a debt have been charged with conspiracy to commit murder, authorities said. The Lakewood men allegedly were trying to kill Matthew Sowash, owner of Amateur Poker Tour in Wheat Ridge, because he owed them $60,000, Jim Shires of the Jefferson County sheriff's office said. Arrest affidavits say Sowash's company stages poker games in Denver-area bars. Herbert Paul Beck, 56, was arrested Thursday in...
Tax hike heats up fire service deal
By Tim Kane, Special to the Tribune
October 23, 2006
Crystal Lake has raised its tax rate for fire protection over the last four years, and officials were expecting Lakewood, which contracts for fire services, to match what city residents pay. But Lakewood officials balked last week, saying the cost of the Crystal Lake service has them prepared to build their own fire station, which would be staffed by a private company. Crystal Lake wants to increase Lakewood's tax rate for fire protection to 41 cents per $100 of assessed valuation, up...
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Try this Beefy Taco Bake recipe, or contribute your own.
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In skillet over medium-high heat, cook beef until browned, stirring to separate meat. Pour off fat. Add soup, salsa, milk, tortillas and half the cheese. Spoon into 2-qt shallow baking dish. Cover. Bake at 400? for 30 minutes or until hot. Sprinkle with remaining cheese. Recipe by: Campbells soup Posted to MC-Recipe Digest V1 #920 by The Taillons
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Grand Theft Wiki:Cleanup Templates
From Grand Theft Wiki
Revision as of 18:45, 16 May 2008 by Gboyers (talk | contribs) (New page: {{Policy}} '''Cleanup Templates''' can be used to tag pages which require attention from editors or administrators. Cleanup Templates are listed at [[:Categor...)
| This page documents official Policy on Grand Theft Wiki. It concerns standards that all users should follow.
When editing this page, please ensure that your revision reflects consensus. When in doubt, discuss first on the talk page.
Cleanup Templates can be used to tag pages which require attention from editors or administrators. Cleanup Templates are listed at Category:Cleanup Templates. See more information at Cleanup
|Proposed Deletion - This page is probably useless, and administrators should consider deleting it. Members have a chance to respond on the Talk page.
|Speedy Deletion - This page is useless, and should be deleted. There won't be any disputes over this, and an administrator can just delete it if they agree.
|Category:Candidates for speedy deletion
|Vandalism - This page (or section) has been subject to vandalism or spam, and needs to be fixed immediately. For entire pages of vandalism, use {{delete}} instead.
|Cleanup - This page (or section) does not conform to Policy, and needs to be cleaned up by an experienced user
|Stub - This page is almost empty of information, but is a useful enough topic to need to be built up. Please place {{stub}} at the bottom of an article. If the page is totally empty or has no explanation of its relevance, use {{prod}} instead. If the page has content in it, but needs more, use {{expand}} instead.
|Expand - This page has information on it, but requires expansion. This can be used when more information has been revealed than when the article was written. If the article is almost empty of information, use {{stub}} instead.
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|Verification Needed - The accuracy of some information on this page (or section) has been disputed. Check the page is factual, correct any inaccurate information and remove any unfounded information. Also, place a request on the talk page (or the talk page of the user that added the content) to ask for verification of the information.
|List Incomplete - A list on this page is incomplete out of date, and requires updating.
|Redlinks - This page (or section) has a lot of Red Links (Wanted Pages or Categories), which need to be created. This commonly occurs on a new list, such as the vehicles/missions/characters list of a new game, or a list of articles previously not included in the wiki.
|Out Of Date - This page (or section) is out of date, and requires editing to make the information current.


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Folklorist set for Jan. 21January 04,2013
BARRE — In recognition of the work of Civil Rights leader Martin Luther King Jr., the Vermont History Center will hold a storytelling by folklorist Jane Beck on Jan. 21 at 7 p.m. at the center on Washington Street in Barre.
Beck will recount the stories of Grafton resident Daisy Turner, a child of former slaves. She met Turner in 1983 and recorded a series of interviews about her life. Those interviews were the basis for the Peabody Award-winning radio series "Journey's End: The Memories and Traditions of Daisy Turner and Her Family."
A statement released by the history center said, "Turner left us a legacy loaded with tales of discrimination, resilience, and strength of the African American experience in Vermont. Her talent, her strength of character and personality, and her rich personal story make her a notable figure in Vermont history."MORE IN This Just In
MONTPELIER — Some unemployment insurance recipients will be unable to cash... Full StorySAN JOSE, Calif. Full StoryMONTPELIER Religious exemptions for childhood immunizations are up slightly now that the... Full Story
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What we offer
At IBM you'll gain knowledge and experience like nowhere else. You'll also be challenged and supported to achieve everything you wanted in your career. But don't just take our word for it. When we asked some of our current graduates what words they felt accurately described working at IBM, there were 3 clear winners: innovative, friendly, flexible.
Salary & benefits
Our starting salary for graduate roles is among the best on the local market.
Our benefits package is optimized to provide you with great advantages at no or limited cost and with minimized tax impact.
To make sure you get exactly the help and skills you need, we provide targeted training that includes a range of opportunities - from a formal mentoring program and career development to peer support and professional development.
Whatever your question or training needs, you'll have some of the best brains in the business to consult: a worldwide collaboration of resources, experience and expertise that will help you achieve what you know you are capable of – and perhaps even more.
There are 3 core elements to the training you'll receive at IBM:
Coaching and mentoring
can play a significant role in actively tracking your personal development and providing you with new prospects for your individual career. Talking to your mentor, clarifying targets and collating a professional development plan will enable you to strive for the career you want.
Learning on the job
is the most critical aspect of your IBM experience. This, accompanied by a variety of online courses and IBM literature inspires both professional and personal development.
Technical and Management careers
There are primarily two career paths at IBM. Those pursuing a technical career normally have technically specific degrees. However, those following a career in management are supported by theory-based management training at IBM.
It's not all work and no play...
Over 60 students and graduates join us every year, so although IBM is a huge organisation, you'll instantly be part of a community of like-minded individuals.
You'll find yourself working in a friendly environment with talented colleagues. And given the size and scale of our business you'll experience huge variety in the work that you'll get involved with and you'll work with a range of clients across all types of business.
When you start, you'll be invited to join our Young IBMers Club where you can network with our current IBM students and graduates. The club actively arranges social gatherings, workshops and educational workshops. It'll also help you meet and get to know other new IBMers so you can even sort out shared accommodation.
Whichever career path you choose to follow at IBM, we can offer you an incredible experience, world class training, leading technology, a great social network, the opportunity to work with the best brains in the industry and develop expert knowledge – at one of the most successful companies in history.


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Tony Hawk
Origins of the Stalefish: Follow Up
Gonz and Hawk: The Origins of the Stalefish
Tony Hawk, Lil Wayne, and Conan O'Brien Play THPS5
Tony Hawk's Pro Skater 5, THPS is Back
Tony Hawk responds to allegations made in All This Mayhem
Park Barge: Riley and Tony Hawk
Fred Water Welcomes Joslin, Jaws, Thomas, and Hawk
17th Annual TWS Awards Video Recap, Part 1
Fun While It Lasted: Willis Kimbel Full Part
Independent Trucks: 5&5 with Tony Hawk
Afternoon In The Park: Birdhouse
TWS Archives April 1995 Vol. 13 Issue 4
Oliver Barton's Top 5 YouTubes Of The Week: San Diego
TWS Archives March 1998 Vol. 16 Issue 2
Vans BOWL-A-RAMA Bondi Highlight Reel
TWS Archives Vol. 21 Issue 1. The 20th Anniversary Issue
TWS New Editor In Chief Jaime Owens Interview
30th Anniversary Interviews: Tony Hawk Part 2


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Looking into the future, you likely see yourself in a bright and successful career. You may want to work with a professional firm that will bring out your potential, offer you challenges and rewards.
When you choose KPMG in Myanmar, you are accepting an opportunity to build your career with one of the world's leading professional services firms―a firm where the best and brightest have the opportunity to be groomed and rewarded.
Through our commitment to our people, our values, embracing diversity and our responsibility to our communities, we aim to create an environment in which our people are proud to work — and to foster a rich pool of talents to support our clients' business.
If you are thinking about a career at KPMG, we think this is a great place to find out whether it'll work for you. Interested candidate, please submit your profile via email
Interested candidate, please submit your profile via email to
HR Recruitment
© 2016
KPMG Advisory (Myanmar) Limited, a Myanmar limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
KPMG International Cooperative ("KPMG International") is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.


text:
Just wondering,we saw cirque du soleil at downtown disney 3 years ago and it was great but its expensive to see again if nothing has changed. Do they keep adding and changing things or is it a one time only type of show?
Someone asked the same question in a Disney podcast recently (forgive me, I forget which).
The answer they received was that if there were changes, they were unnoticeable.
We saw La Nouba a few days ago for the 4th time - we never get bored with it.
HOWEVER - it has a couple of new acts in it this year and some of the original acts are doing a different routine.
Some details HERE
FLORIDA VIDEOS HERE.... https://www.youtube.com/user/isafari...?feature=watch


text:
To Establish a University of the First Class
sons gathered in a large room in an unfinished building about a
mile north of the state government buildings in Austin, Texas. The
occasion was the inauguration of classes at the University of Texas.
Several speakers addressed the assembled students, faculty, regents,
government officials, and townspeople. One, regents' president Ashbel
Smith, congratulated "the people of Texas, on the organization of the
university to that state of completeness which makes it ready to open
the halls to students," and predicted that the spirit, character, and phy-
sical resources of the people of Texas would assure the development of
the institution into a "university of the first class . . with reasonable
promptness. .. ." Whether the University of Texas would soon-or
within its first century of life-become a "university of the first class"
is still a question about which many disagree. But to even open its doors
to students in 1883 was a considerable achievement, one that had taken
a half-century to accomplish.?
The genesis of the University of Texas can be traced to the 183os.
During the darkest hours of the Texas Revolution, delegates assem-
bled at a convention at Washington-on-the-Brazos in March of 1836
inserted a provision in the constitution of the Republic of Texas, stat-
ing it to "be the duty of congress, as soon as circumstances will permit,
to provide by law, a general system of education." Such did not exist
at the time. Although the constitution of the Mexican state of Coahuila
y Texas had called for the establishment of schools in the Anglo-
* Roger A. Griffin is instructor of history and chairperson, Division of Social and Be-
havioral Sciences, Ridgeview Campus, Austin Community College.
1University of Texas Board of Regents Minutes, Vol. A, 65 (microfilm; Eugene C. Barker
Texas History Center, University of Texas, Austin; hereafter cited at BTHC); unidenti-
fied clipping in newspaper clipping scrapbook, Oran M. Roberts Papers (BTHC); Cata-
logue of the University of Texas for 1883-4 (Austin, 1884), 71 (first quotation), 73, 74 (sec-
ond quotation).
Texas State Historical Association. The Southwestern Historical Quarterly, Volume 86, July 1982 - April, 1983. Austin, Texas. The Portal to Texas History. http://texashistory.unt.edu/ark:/67531/metapth101209/. Accessed May 27, 2016.


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text: Posted 5 Mar 2010 I didn't wanna knock Pep for anything personally and generally refrained from doing so all of last year, but he acted like an asshole in this situation. That 'face of the franchise' answer sealed it. And he proudly boasted that Chicago was on that list last year. fug him and carl carey. I don't got a problem if you wanted a new coach or system or whatever. But, they run the same system, have older players and paid him less that what we reportedly offered. A lot of guys dream of playing at home. Pep was here his whole life, so I can understand wanting a change of scenery but he handled it like poo and then it feels like he's rubbing it in. It doesn't even seem real him holding that helmet up there. No doubt Charles Johnson and Everette Brown can get sacks, but they can't make one-handed INTs and run them back for TDs. I'm pissed at him but it's gonna suck that he won't be a career Panther. 1 person likes this Share this post Link to post Share on other sites


text:
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text:
Merrill Goozner suggests that the FDA announcement late last Friday afternoon, issuing an official warning against giving cancer patients erythropoietin drugs (Epogen, Procrit, Aranesp) for anemia, was timed to minimize bad news or embarrassment. Goozner writes:
"What struck me most about yesterday's announcement was its timing. It has long been a hallmark of White House public relations staff that the best time to release bad news was late on Friday afternoons. That way, the least number of people will hear about it through traditional news media sources. It's too late to make the Friday evening newscasts; and the print stories usually wind up inside the Saturday papers, which are the least read of the week. (The New York Times story, at least, got mentioned on the front page.)
Is this what the FDA wanted for this important warning? Is this the best way to counter the torrent of direct-to-consumer TV ads touting this drug by asking "if you're ready for chemotherapy"?
This late Friday afternoon release shows as much as anything how the culture of the agency has been transformed in recent years from industry watchdog to industry lapdog."
We Welcome Comments. But please note: We will delete comments that include personal attacks, unfounded allegations, unverified facts, product pitches, profanity or any from anyone who doesn't list what appears to be an actual email address. We will also end any thread of repetitive comments. We don't give medical advice so we won't respond to questions asking for it. Please see more on our comments policy.
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text:
We`ve considered Concierge but in our case it didn`t seem worth the extra $$$`s.
On vacation I usually go for a cooked breakfast so I`d skip the continental "free" one on offer.
In addition if we snacked too much in the afternoon [which would be a temptation], the chances are that it would spoil our dinner which is one meal that we really enjoy.
I doubt whether the concierge services would be much use to us also seeing as we would normally make our ADR`s way in advance of our trip [and those we need later can be made courtesy of some CM friends of ours :wink:], so all in all it`s not for us.


text:
ACCA F7 lectures Download F7 notes
Technical ProblemsIf you have technical problems with downloading notes or watching lectures etc.. please visit the support page>>
Chris says
This is probably going to sound rediculous but how do you calculate the depreciation to be 50??
I really am struggling to reconcile this one, thank you.
jamakhalif says
Hi Sir,
Why is the increase in receivable (CF from operating activities) 32. I am getting 92 i.e 584 for 2009 – 492 for 2008 = 92
Am I missing anything?
MikeLittle says
Yes! You didn't read the other posts on this thread before you typed yours!
This is one of the lectures that I need to rerecord
Praise says
Dear Mike,
Is the new recording available for this?
MikeLittle says
Hi Paula, no, I haven't been able to do a lot of recording this Summer, sorry
Isa says
Thanks sir.
yunjeong says
Sir, thank you for the lecture!
I have one question. In the balance sheet, there is a current liability to bank. I wonder how current liability to bank affects statement of cash flows.
MikeLittle says
This would be better posted on the "ask the tutor" forum – it's just fortunate that I happened to see it this time!
The whole aspect of bank overdrafts is dealt with within the video lectures. Have you watched them? If not, please do so. If you have watched the videos, please let me ask you to watch again but this time pay attention!
If you're still stuck, post again but, next time, post on "Ask the tutor" forum
zee says
Just started studying this lesson for F7 december exams! But I have done basic and comprehensive questions on cash flows for O/L, A/L & AAT exams… But never got a clear lecture like this! I have no words….. thanks alot Sir! May God bless you in many ways!
MikeLittle says
You're welcome – and welcome too to opentuition 🙂
arman90fy says
Dear Mike,
under the CL, we have an overdraft balance of $60, so when we will calculate the cash and cash equivalent C/F for end of the year, then will we not take into consideration? if then, this extend C/F balance coming $(11). Even on the notes it shows like that as well.
copied from notes
Net cash flow from financing activities 360
Net decrease in cash and cash equivalents (92)
Cash and cash equivalents at start of the year 81
Cash and cash equivalents at end of the year (17 + 32 – 60) (11)
MikeLittle says
The notes are correct – the carry forward amount is (11)
Thanks for pointing this out – I should really re-record the lecture
arman90fy says
you welcome sir..
sharly says
Sir you said that when we start a statement of cash flow the 4th figure to write down is 'net cash flow for the year" I would like know how u got net cash flow for year (32) in example 6 please?
MikeLittle says
By putting in the "Cash and equivalents carried forward", then the "Cash and equivalents brought forward" that then means that you can arrive at "Net cash flow for the year"
Can you agree "Cash and equivalents brought forward" as $81?
Can you see the cash balance at the end of the year is $17 (in the current assets)?
And you can see the overdraft amount of $60 carried forward (in the current liabilities)?
And you've read note 3 on page 112?
Then ……
sharly says
thanks, I see it clearly now.
MikeLittle says
You're welcome
Mamoon says
Hello Sir,
The increase in receivables should be 92 according to the notes and not 32.
The original figures are:
2008 – 492
2009 – 584
There fore the net cash flow should be 11 negative according to notes answers.
Mamoon says
oh alright I just read the below comments
mario123 says
The voice isn't synchronized with the movements on the screen. The screen moves at 4 or 5 seconds ahead of the voice. Kindly do fix to avoid any future inconvenience. Thanks
Accountmanaic says
Sir, i understand how you arrived at all the figure except for the increase in receivable which i was thinking should be (584-492) 92…. i cant figure out how you got the 32…. i know i missing something in there. do help me please.
rule3 says
Same problem here
MrMac says
Same here – I think the notes have been updated since the lecture – check the answers; it's 92 there (although you then end up with a cash c/fwd of -11. This is also in the answer and you have to adjust for the overdraft (60) from the bank which was not in the original lecture.
All good!
Fabulous lecture Mike. Thank you!
Mamoon says
I have a comment on the notes answers as the 60 at the bank at the end of year 2009 isn't an overdraft and should add up to the 32 and 17 giving a total of 109 !
we deduct that from the 81 opening balance to arrive at a positive net cash flow of 28 (if receivables figure in the cash flow statement is 92 negative)
Right Mike?
Accountmanaic says
Accountmanaic says
Sir, i understand how you arrived at all the figure except for the increase in receivable which i was thinking should be (584-492) 92…. i cant figure out how you got the 32…. i know i missing something in there. do help me please.
Accountaholic says
I have a question Mr Mike little: You explained why intangible assets are amortised and why tangible assets are depreciated. Say for goodwill (INCA) – does it not increase with time?
MikeLittle says
You need to be careful here! Why did you stop at "goodwill" – until the recent property price crash, land and buildings values were also increasing. In fact, if you had bought pretty well any property in the UK 40 years ago, it's most likely that its value in 2014 is substantially greater than you would have had to pay 40 years ago.
Right! So what's depreciation about? Is it to ensure that the carrying value of an asset is somewhere close to its market value? A resounding NO! Depreciation is to allocate to those years that benefit from the use of an asset the proportionate share of the cost of that asset over its estimated useful life. So even though the value of an asset may well increase over time, nevertheless we depreciate it.
Now goodwill. You're right of course. Goodwill can increase in value, particularly where we work hard at building up good relations with our suppliers, customers, bank, employees, shareholders – in fact, all our stakeholders. But can you not see that that is an increase due to our own efforts? This is "internally generated" goodwill and, of course, this is NOT recognised in the financial statements.
Where we have purchased goodwill on the acquisition of a subsidiary …. well that's a different story. Like the buildings mentioned earlier in this post, a number of years are hopefully going to benefit from that acquisition, so we shall impair it – typically over a period not lasting greater than 20 years, but it will be subjected to an annual impairment review until it is fully "used up"
But even after it's been fully impaired, we are still getting benefits from this notional, intangible asset! Yes, but that's because we have been working hard at building up good relationships with our suppliers, customers etc and that maintenance of good relations is as a result of our own efforts – that is, it's internally generated. So no recognition
Accountaholic says
That is brilliant. I love your lectures and you are certainly one of the best teachers I've learned from! Thank you.
JEAN CLAUDE says
Hi everyone,
Just new op tuition and quite happy to join the crew. Mr mike seems to be very resourceful.
Well since we're dealing with IAS7, could you give me the steps to follow when dealing with a mid year acquisition?
Would be going in for F3 in a couple of hours.
MikeLittle says
Mid-year acquisitions are not relevant for F7 cash flows! Let's leave that one until we get to P2! particularly since you've only just finished F3 – did you pass?
JEAN CLAUDE says
Well I wrongly quoted the standard. Wanted the know more about their treatment in the consolidated income statement.
Went in for the paper based examsn' waiting for feb 8th.
MikeLittle says
Hope you did enough to pass – fingers crossed until February
tarek says
Thanks mr mike and please i want ask
why you do not do working in SCF like consolidation financial statements ? and is marker give me marks on my working? and if my last figure is wrong i will take marks on my all answer ? and for your shortcuts like TNCA can i use it like you or can i change it ?
please help
MikeLittle says
There really is no need to get into workings as complicated as for consolidations. The most difficult is the working for TNCA but even that becomes relatively easy with practice.
Yes, you will get marks for workings if you don't have the time to finish the cash flow statement – but you need to head up your workings to identify which figure you are calculating and therefore also how much CASH is involved in, say, investment income received.
If you follow my style of attacking these questions, your last figure cannot be wrong! If you mean the figure that you have just calculated in your workings, say, investment income received, then you will not gain the mark.
Work on the principle that for each and every figure you get correct in the Statement of Cash Flows, you will earn one mark
I would abbreviate TNCA, INCA, C & E, Pbles, Rbles …..yes, I would abbreviate – just so long as your abbreviation is pretty clear. A bit of a problem with "inv" for inventory and "inv" for investments
tarek says
Thanks Mr Mikel
I use instead Pbles , AP and instead Rbles AR AND (COST OF SALES ) Cogs and other shortcut what about that ? i can use it when when i prepare financial position or cash flow in exam? and some Terminology i do not know shortcut for it like( accrued expenses ) can i write full term like ( accrued expenses ) and TNCA in the same financial statement see that
account payable 100
thanks mr mike
MikeLittle says
You can use whatever abbreviations you want and anywhere EXCEPT in report / letter / memorandum writing
tarek says
Ok thanks alot mr mikel
MikeLittle says
You're welcome
luerean says
You were great !!! Thanks for increasing self confidence ! This really helps !!!
tauraiversatile says
well explained 🙂 Dankie!
Frank says
Hi all , another wonderful lecture, thanks Mike.
could someone please help me with a few issues as i seem to understand this lecture but there are two things i cant get around.
1. how do we work out the $32 increase in receivables? am i wrong to assume it should have been $584 – $492 = $92
2. in the answer at the back of the text, the cash &equivalents c/f were worked out as 17+32-60 = $(11). the bank liability of $60 was included.
please help
many thanks
MikeLittle says
Hi Frank, thanks for your appreciative comments. The answer in the back of the notes shows the increase in receivables as (92). That's correct so far as I am concerned 🙂
The cash and equivalents figure HAS included as a deduction the 60 overdraft at the bank at the end of the year netted off the figure of 17 + 32. So, yes, I ALWAYS include the overdrawn position as a cash and equivalent amount although, in practice, consideration needs to be given to the nature of the overdraft – is it long term financing or is it a short term element of cash and equivalents. If it's long term, then it would probably be more correct to include the amount in the "Financing" section of the Statement of Cash Flows rather than as a Cash and Equivalent amount
Frank says
hi all. thanks Mike, nice lecture as i seem to understand whats happening. I've got one question Mike,
how do you work out the increase in receivables, am i wrong to assume its $ (584 – 492) = $92
also in your answer at the back of the text, cash equivalents c/f are worked out as 17+32-60 = $(11) the bank liability is included in the working. please advise as i can't get around this. thanks for the effort.
Amon says
Can someone help me with the treatment of interest under operating cash flow please?
In Kaplan exam kit some of the answers do not add interest expense and then deduct it but instead they just deduct it, so my question is when do I add and deduct and when do I simply deduct it? Is there something in the question that need to watch out for?
Thank you.
MikeLittle says
The start point is pbt. If interest has NOT been deducted in arriving, but the start given is pbit, then we need to deduct interest to arrive at pbt. That's the top figure in the cash flow.
One of the first things we then do is add the interest back – the same figure we have just deducted.
Then we need to calculate the amount of interest actually paid and deduct that as Cash paid in the operating activities of the Statement of Cash Flows
Does that clear it up for you?
Amon says
Thank you very much Mike. It really helped, I've compared few question and answers they now make sense. Thank you again.
opsy4ril says
Thank You very much Mike for your Teachings. Being listening to the Lectures and I understand it clearly.
MikeLittle says
Good, and good luck with F7 exam
leousman says
In SCF, which profit figure to be used, Profit before Tax or Profit before Tax & Finance Cost?
MikeLittle says
guybokole23 says
what is the difference between cash and profit?
MikeLittle says
I've just sold my car for $10,000
How much profit have I made?
Can you confirm that you are genuinely an F7 student?
Hassan says
I wish OpenTuition had a like button. 😀
opentuition_team says
we have 'share' buttons, so share this page if you like it 🙂
niko123 says
dear lecture is the layout of statement of cash flow will be given in the exam?
MikeLittle says
@niko123, Why on this Earth would it be? A simple answer to your question is "No". A fuller answer involves some words which I would rater not use in the public domain!
niko123 says
@MikeLittle, sorry Mike for this stupid question
valenyap86 says
can someone teach me how to get the revaluation amount of $110,000?
thanks a lot.
MikeLittle says
@valenyap86, In the Statement of Financial Position, per the question, in the Equity section, third line, you'll see the words "Revaluation surplus". If you move your eyes to the right along that line, you come to the figures "150" and "40"
Now, by deducting "40" from "150", you arrive at "110"
Does that answer it for you?
valenyap86 says
@MikeLittle, yes, thanks …!!
Hassan says
Pristine! I had the same question and I'm glad I found it without asking.
An 'awefully' (punning to an F4 lecture of yours) good lecture, this. 🙂
Thanks so much, Mike.
r2d2 says
hello, good example but I'm confused about one thing…in arriving at the figure of (239) for purchase of investments, why is the 32 taken away from to get 364…..isn't that 32 related to the receivables?
r2d2 says
@r2d2, never mind ……it WAS in the investments ….shux!
aardvark says
I have noticed in the notes I printed that investments in 2009 are 396
in your answer they are 364.
it stumped me for ages….
yours sincerely
MikeLittle says
@aardvark, But are you ok now?
alextrunghuynh says
Can you help me with the "1 for 4 bonus" part? I don't get it why it is valued at $75,000 from the share premium account. Thanks.
MikeLittle says
@alextrunghuynh, Ok … what's the problem? The calculation to arrive at 75,000 or the fact that the debit entry has gone to Share Premium? ( The credit entry has gone to increase the Share Capital from 300,000 to 375,000 )
If the problem is the calculation of 75,000 that's easily sorted! How many shares were in existence at the date just before the bonus issue? Last year's shares brought forward = 300,000. A "1 for 4" bonus issue means that, for every 4 shares you previously held, the company will give you 1 more share. So, for 300,000 shares there will be an additional 75,000 shares issued as bonus shares.
If the problem is "Why the Share Premium Account" it's because there are only four allowable uses of the Share Premium, and the most valuable one – where you can use up the greatest amount of Share Premium. So, we've calculated 75,000 and I've explained WHY the Share Premium Account. The double entry to record the bonus is therefore is Debit Share Premium Account and Credit Share Capital Account. The entry will be recorded in the Statement of Changes in Equity
alextrunghuynh says
@MikeLittle, Yes indeed. Thank you. I really appreciate it.
patmho says
maybe I am having blonde moments. I accessed the lecture where can I get the questions, ZETA. I have been doing the revisions based on ACCA past papers but on this one I do not KNOW where the ZETA question is , please help
patmho says
@patmho, sorted
sohailssaeed says
Really very good example 6 ALL IN ONE. moreover, for better understanding the whole cash flow. if your double entry is very strong.
sohail saeed
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text:
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