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Check out all aromatherapy massage articles.
Welcome to the opulent and affluent village of Mayfair. Located in the heart of Westminster, it's less of a village these days and more of an elegant stomping ground for the well-dressed, well-spoken...more >
As we find ourselves in December, rumours are beginning to circulate that this is going to be a cold one. Good news for anyone dreaming of a white Christmas. Bad news for our immune systems, noses and...more >
With the weather set to take a turn chilly, it's nearly time to fish out our mitten minders, crank up the heating and slather on some heavy-duty moisturiser. There's nothing more trying (or drying) on...more >
When MILK Mobile Beauty stopped by Wahanda Towers a few weeks ago to demonstrate their beauty-on-wheels services and give our hard-working hands a well deserved manicure (hey, typing is tiring), we...more >
I'm not one for making things easy for myself. Case in point: exactly one month before getting married, I decided to move house halfway across London. During this month of manic last minute wedding...more >
The annual RHS Chelsea Flower Show is upon us once again and here at Wahanda we thought we'd take a moment to stop, smell the roses and think about the wonderful things flowers can do for us. We all...more >
After a few days of sunshine here in the UK, it would appear that spring is finally ready to rear it's glorious head – famous last words we know. Here at Wahanda we're getting very excited at the...more >
Pax Intrantibus, Salus Exeuntibus. That's the Grayshott Spa's motto: 'peaceful as you enter, healthy as you leave.' A short stay at a spa has become one of the most effective ways to recharge your...more >
If you're a pancake fanatic or head over heels in love, this third week of February is probably a pretty exciting time for you. With Shrove Tuesday and Valentine's Day just one day apart, whatever...more >
Valentine's Day is approaching it's got us divided into hopeless romantics and anti-valentine cynics here at HQ. Like the Marmite of the greeting card world, it seems that the 14th of February is...more >
Children across the world already describe Disney World as the most magical place on earth. For most parents, however, it's a different story. With long queues, a pricey entry fee and excitable...more >
If you can't wait until marriage for the opportunity to be whisked away to the golden sands and crystal blue waters of Mauritius then join the very long queue. This honeymoon destination just over 6...more >
Looking for a new beauty salon can be testing, especially when you end up having separate locations for all different types of services - one place to get your hair cut and coloured, another for manis...more >
We can't help but be in awe of gorgeous Made in Chelsea star and professional makeup artist, Millie Mackintosh. Rarely seen with a hair out of place, Quality Street heiress, Millie, is a regular in...more >
No matter what treatment or spa you go for, there's one factor that will guarantee that it's a luxurious experience: time. Popping into your local salon for a quick manicure is great for a pick-me-up,...more >
Head off to the Hungarian hotspot of Budapest for a spa trip to remember. Crowned the 'spa city' in 1934 thanks to its location of sitting above not only a staggering 70 million litres of warm thermal...more >
The Aromatherapy Associates Boutique and Spa in Knightsbridge is a delight. I received a warm welcome and because I arrived early (I was simply too eager to have my massage) I asked a lot of questions...more >
Forget the L plates, sashes and fancy dress – the new way to wave goodbye to the single life is to don a robe and slippers and head to the spa. A mini break complete with pampering, bubbles (in the...more >
Sorry ladies - it's only boys allowed at these men-only spas and salons across the UK. With Father's Day coming up, the spotlight is on the guys this week and we think a trip to a spa would make a...more >
If you fancy being treated like a queen for the day but can't get an invite to the royal holiday home of Balmoral Castle, head to the other side of sunny Scotland for a spa day like no other - we...more >
Happy Monday Wahandarers! It's a brand new week and we can't quite believe it's nearing the end of May - which means those days of bikinis and sun, sea and sand are on their way. Since we're still...more >
Spare time this weekend? If you're one of the lucky ones to have Monday off for the Bank Holiday and get to enjoy an extra long weekend, why not treat yourself to a bit of pampering that you might...more >
Ladies, this one's for you! The Waterfall Spa in Leeds is the ideal pamper place to rejuvenate stressed minds and relax in style. With the emphasis placed on luxury, every inch of this spa is...more >
Sniff the air around you and take a deep breath. Dating back thousands of years through ancient Roman, Greek, Egyptian and Chinese cultures, aromatherapy is becoming more and more popular as a remedy...more >
Roses are red, violets are blue, this rosy Aromatherapy Associates set is divine, and perfect for you. As miniature sized bottles of products and potions are becoming increasingly popular as a purse...more >
Ahhh it's Monday again. While we love coming back to work at Wahanda each week, the thought of waiting five more days until the weekend is a pretty terrifying thought too! We love sharing our tips and...more >
What is aromatherapy? Aromatherapy is the use of essential oils extracted from plants for therapeutic purposes and can work on a physical as well as emotional level to improve one's general state of...more >
I think many of us can easily say we sometimes neglect our skin during the dreary winter months. Our poor faces often have to deal with extreme changes in temperature - one minute skin is getting...more >
We're huge fans of the Vitality Show - so naturally we're pretty excited to be able to offer one lucky reader a pair of VIP Salon Tickets for this year's event. With a haircut, cocktail, and goody bag...more >
It's nearly that special day that you've all been waiting for... No, not Valentine's Day – Wahanda's birthday. A labour of love, the company was founded on February 14th 2008 – and tomorrow we'll be...more >
Hate feeling like a sardine in the mornings? So do we. Unfortunately, short of an impromptu spot of crowd-surfing (not recommended), it can be hard to think of ways to liven up the commute. Luckily...more >
Yes, it's that time of week again. We'll never understand quite how Saturday and Sunday manage to flash by so quickly – but we're not going to let it bother us. While we look forward to the weekend as...more >
At Wahanda, we don't believe in living in our own bubble. When we discover something new, we're always desperate to share it – whether it's ground-breaking research, the latest beauty gossip or a...more >
If you're not familiar with the term Blue Monday, you may be wondering just what next Monday (23rd January) holds in store. Unfortunately, it's not a whole load of Smurfs – Blue Monday is in fact so...more >
This week, we've chosen a very special spa to be our Spa of the Week – and we think you're going to love it. The Spa in Dolphin Square combines elements of traditional Moroccan bathing rituals with...more >
Unless you've been living under a rock for the past week, you're sure to have had a read of Katy Young's brilliant Bootcamp Hot List. Giving you the heads up on all the best places to go to get that...more >
Been enjoying our 'Day in the life of...' series so far? Today we've got a real treat in the form of a peek at the life of Susanna Lewis, aromatherapist and director of natural skincare company Karma...more >
It's that time of year – all we have to do is switch on the TV or open a magazine and we're bombarded by instructions on what resolutions we should be making, how much weight we should be losing and...more >
If Secret Santa makes you break out in a sweat, don't worry – you're not alone. A recent study by Psychologies Magazine has revealed that an incredible 9 out of 10 women feel anxious about giving...more >
If you're having a bit of a last minute present buying panic, we reckon you'll be pretty grateful for the results of December's Wahandies. When choosing this month's award winners, we focussed on the...more >
Yes, we're the sort of neighbours who turn up on your doorstep with freshly baked cookies when you first move in. Well, we know it can sometimes take a while to adjust to new things – and we want to...more >
Already feeling a bit flustered by the festive season? With presents to buy, people to cook for and parties to attend, December can seem a bit daunting. Luckily, we know just what you need to help you...more >
For most of us, a massage is a great opportunity to relax, unwind and enjoy a bit of pampering. However, a new study has shown that the soothing touch of a massage therapist could represent more than...more >
We're feeling pretty excited at Wahanda HQ this morning. No, it's not just because it's Britney's birthday (although we hope she's getting nice and pampered) – we're celebrating the fact that our...more >
No matter how good you are at buying gifts, there's always that tricky someone who you just can't get right. Whether it's a relative who seems to already have everything, a friend who is always...more >
We don't want to start a mass panic – but unfortunately, for most of us, today is the last pay day before Christmas. If we're not careful, we risk blowing our budgets on presents and parties – leaving...more >
Feeling a bit under the weather? If you've got a chronic condition that's getting you down, it could be time to head to Hampstead's Princess Soraya Salon. Now offering clients a chance to try the...more >
Have a ball this Christmas. Ideal as stocking fillers, Tisserand's aromatherapy roller balls will help your loved ones to step into the New Year feeling calm, balanced and focussed. An affordable way...more >
We all know that certain fragrances have the ability to provoke extraordinary reactions. From scent-triggered memories and associations to the therapeutic benefits of aromatherapy, smells have the...more >
From detox and fitness programmes to makeup treatments and hair styling, we specialise in makeovers – so we thought it was only fair that we should get one ourselves. Dreading starting your Christmas...more >
It's official - for one lucky Wahanda user, Christmas is going to come early this year. Fancy getting your mitts on a hamper of gorgeous goodies from the likes of Nars, Urban Decay, ghd and Pure Fiji?...more >
Good news everyone – the clocks go back at the end of October, which means we all get an extra hour in bed. But can one hour really make up for bad sleep habits? Getting enough shut-eye is vital for...more >
As you probably know, Breast Cancer Awareness Month is currently in full swing – and we love all the great ideas that businesses have come up with to help support this valuable cause. We recently...more >
Did you know that it's Wahanda Feel Gorgeous week? To celebrate, we've got lots of treats lined up for you over the next seven days, from special spa breaks to fabulous fitness classes. With plenty of...more >
Remember back in the summer when the UK was hit by terrible riots? It was very stressful for all involved and we wanted to help out those who had been affected by the damage and violence, so we set...more >
At Wahanda, we like to do things properly. When we're at work, we work really hard – and when we relax, we really do relax. We were naturally pretty impressed to hear that Mint Hotel Tower of London...more >
We're a nosy bunch at Wahanda, and we love to learn about other people's health and beauty habits. Although they say that curiosity killed the cat, we think that it can also be a good thing - so we've...more >
London Fashion Week has officially kicked off with fashionistas donning their heels and heading to the capital to see the new trends for Spring/Summer 2012, and it's looking pretty good already. Not...more >
There was great celebration at Wahanda HQ when we discovered that chocolate could help to keep us healthy. We love a sweet treat every now and again – so we were even happier when we were introduced...more >
Whether we are working hard, moving house, sitting exams or simply have a to-do list a mile long, we can all find ourselves suffering from symptoms of stress. Luckily, there are plenty of things we...more >
Lavender is renowned for its calming properties, but did you know that this beautiful bloom can also be used in cooking? Not many people realise that the health benefits of lavender can be gained...more >
With school out for summer and many people on holiday, the past month has been all about relaxation. At Wahanda, we think everyone deserves to take some time out and indulge in a bit of TLC – after...more >
We don't know about you, but we're all planning to enjoy some lovely long lie-ins over the Bank Holiday weekend. The trusty Wahanda community, on the other hand, never sleeps – our community page is...more >
We've all heard the saying 'two heads are better than one'. Well, when it comes to spa breaks, at Wahanda we believe that two beds are better than one. That's why we're excited that Champneys are once...more >
If you live in the UK, the chances are you were affected by the recent riots. Whether you had problems in your area or were worrying about family and friends, you'll agree that it was a pretty...more >
Got a business trip to Singapore planned? Why not take some time out to relax at the Mandarin Oriental's impressive new spa. Designed by interior design firm AB Concept, the luxurious spa will be sure...more >
We don't like to blow our own trumpet, but...we're pretty proud of all the fantastic deals and offers that we've got on the site. With thousands of products, an impressive collection of spa breaks and...more >
Imagine sipping on champagne in your luxury hotel room, taking in some of the world's most spectacular landscapes and then indulging in some relaxing spa treatments. Sound too good to be true? We're...more >
Good news for health and beauty lovers in the Maidenhead area: the spa at Frederick's Hotel has recently launched two exciting new treatments. Featuring products from skincare specialist SPC, these...more >
With a Bank Holiday looming at the end of August, you're probably turning your thoughts to how you can use that magical extra day off. You could make the most of your three day weekend by shifting...more >
Leaving on a jet plane? We all know that airports can be stressful places, so why not take some time to sit back, relax and get ready for that long-haul flight. Gatwick's new travel spa has already...more >
London spa fans, attention please - one of your favourite locations has got a brand new offer for you to get your manicured mitts on. The gorgeous Sanctuary Spa in Covent Garden is embracing summer...more >
Booked a late holiday this year and looking for somewhere to relax in the meantime? Or maybe you aren't going away but want to treat yourself to a well-deserved mini-break. At Wahanda we know how...more >
Traffic, roadworks, packed commutes and pollution. City living hardly provides the most serene of surroundings, but a study recently published in the journal Nature has suggested that it may actually...more >
Get ready to don your birthday suit. Whether you're a seasoned naturist or simply looking to try out this bare-all lifestyle, Birmingham's new Clover Spa and Hotel has been designed with you in mind....more >
Summer holidays bring a whole lot of organising, packing, re-packing and preparation with them. It's the stressful run up to some of the most relaxing weeks of the year, so let us give you our top...more >
We're glad you like us, but how much do you know about us? As your go-to guru for the best deals, we want you to know you're in good hands. We know that service with a smile makes all the difference,...more >
You'll know by now that here at Wahanda we're dedicated to making sure that you look and feel the best you can at all times. With our daily spotlight offers, beauty offers and fitness fixes, we've got...more >
Unless you're completely oblivious, you're probably aware that we're almost halfway through March (already?!), but you're less likely to know that it's also Ovarian Cancer Awareness Month. Ovarian...more >
Happy birthday to us! It's hard to believe, but here at Wahanda we've reached the grand old age of three. It has been a fantastic journey so far - there have been tears, tantrums and teething problems...more >
When it comes to signs of affection, sharing some quality time with your partner makes more of a statement than an elaborate card and some cheap last minute chocs. To really show you care, give the...more >
New research has found that those who exercise regularly are less likely to suffer from depression. However, exercising at work won't cut it – such as digging up roads or heavy lifting - as...more >
We review the best spas to make your autumn escape in the UK and beyond. Bishopstrow House & Spa, Wiltshire, UKby Nicóla Brookes If you like country houses with a stylish modern sheen, Bishopstrow...more >
Research has proven that while men sweat buckets, women simply glow. It may sound good to the ladies out there, but it's not necessarily an advantage, as findings reveal that the fairer sex have to...more >
The hotel's prime location in the lesser-known Mala Strana district of the Czech capital is only a few minutes' walk from the major historic sites of Prague Castle and the world famous Charles Bridge...more >
Hidden away in a non-descript building near the Lan Kwai Fong district, the sparse interior of Body Zen evokes a monastic tranquillity, accentuated by contemporary wooden furnishings supplied by eco...more >
Vietnam is a surprisingly large tract of hills and densely forested mountains, shot through with exquisite biodiversity and friendly people: it's a land of vivid colours, striking landscapes and mouth...more >
With views of the golf course and the glittering sea, the InterContinental Aphrodite Hills is a gem of a resort in Cyprus. But it's the resort's spa, The Retreat, that was the real attraction for me...more >
Sprawled over 52 acres of white powder beach, abundant tropical vegetation and surrounded by lapping azure water teeming with marine life, this five-star resort with 180 villas is one of the latest...more >
Set in the pretty Cotswold countryside, Calcot Manor is a cosy retreat with stylish rooms, great food and friendly staff. But it's the hotel's spa that's the real gem. Situated in a separate building...more >
For a brand as unflinchingly decadent as the Shangri-La, my expectations for Chi, The Spa, were close to astronomical. Finding the spa wasn't easy on such a labyrinth resort but once inside, I knew...more >
With a private pool, al fresco dining area, sun beds, beach access and expansive bedroom, we could have spent the whole week lazing around our amazing villa, especially with a butler on hand. But an...more >
From the minute the grand doors to Hotel Les Ottomans opened, I knew it was going to be an amazing experience. And with celebrities such as Kate Moss and Paris Hilton choosing to stay here, I couldn't...more >
This luxury hotel – a celeb favourite – is famed for having not one, but four spa centres and over 200 treatments. But being pampered and detoxed here isn't just about the high-tech facilities in the...more >
Bali Spa, Radisson SAS Hotel, Bucharest by Glen Mutel Where is it? Located in the heart of the downtown area of Bucharest in Romania About: The Bali Spa feels a bit hidden away, down a corridor,...more >
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News 12 at 6 o'clock / Tuesday, March 26, 2013
AUGUSTA, Ga. (WRDW) -- Jewell Fulkner knows the headache of driving on Deans Bridge Road.
"Yeah, that's a good word for it, stressful," Fulkner said.
She lives not too far from the Bobby Jones Expressway exit that has caused some issues in the past.
"People, when they come on to there, they don't even realize they are jumping into the main road up here," she said.
The Georgia Department of Transportation noticed and decided to do something to keep the Deans Bridge Road exit less congested.
Rodney Way and his team at the Georgia DOT drew up a plan to fix the intersection.
"We're removing two of the loops and adding two traffic lights at each one of those interchanges," Way said.
A year and a half and $23 million later, there is now a better way to control traffic.
"After the individuals exit today, they'll probably get used to it and probably find it a safer exit and are able to come to a controlled stop at the traffic light," he said.
All of this to help those like Fulkner, who takes a 5-mile detour to avoid the traffic every time she goes grocery shopping.
"When I leave here, I'll go down here around the corner and get on Lumpkin Road, hit Windsor Spring Road and go back to my house," she said.
But now, she's willing to give the finished intersection a second chance, possibly saving her time -- and even a headache.
"I think in the long run, I think the light is a very good idea," Fulkner said.
The intersection at the Gordon Highway exit off of Bobby Jones Expressway is seeing similar construction.

subset: commoncrawl


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|Enforced Disappearances in the Americas are a Crime of the Present
|Written by Amnesty International
|Tuesday, 04 September 2012 12:14
The last time Victoria Montenegro saw her biological mother, Hilda Ramona Torres, she was just 13 days old.
During 2011 – and despite obstacles in investigations and frequent setbacks – there were significant advances in the investigation and prosecution of disappearances and other human rights abuses committed under military regimes across Latin America.
"We have recently seen some positive historical decisions and convictions in several countries across the Americas to ensure justice for the disappeared and their relatives," said Javier Zúñiga, Special Advisor at Amnesty International.


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Kansas City Police Chief Daryl Forte held a brief news conference on Thursday night to announce that a suspect in the random shootings along Kansas City-area highways was in custody.
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Category:Brahms, Johannes
Free public domain sheet music from IMSLP / Petrucci Music Library
Johannes Brahms(7 May 1833 — 3 April 1897)
→Table of Contents: Top - A B C D E F G H I J K L M N O P Q R S T U V W X Y Z - Chart
xShow works by type/instrument
=Authorities - VIAF: 7573295, PND: 118514253, LCCN: n/79/077221
External links
- Detailed biography: Wikipedia
- External work lists:
- Recordings: Piano Society
See also
- List of works by Johannes Brahms
- Johannes Brahms: Sämtliche Werke. Ausgabe der Gesellschaft der Musikfreunde in Wien (Entirely on IMSLP)
(Breitkopf & Härtel Complete Works Edition)
- Brahms-Institut (includes gallery of first editions)
- Brahms Listening Guides (collection of guides to the music in progress)
- Pianomusic for the Left Hand Alone
- Brahms scores at Sheet Music Plus
Miscellaneous information
- "WoO" numbers for works are cited from: Margit L. McCorkle, Johannes Brahms. Thematisch-bibliographisches Werkverzeichnis (Munich, 1984)
Compositions (159)
Compositions by: Brahms, Johannes
The following 159 pages are in this category, out of 159 total.
Collaborations (1)
Collaborations with: Brahms, Johannes
This category contains only the following page.
Collections (28)
Collections with: Brahms, Johannes
The following 28 pages are in this category, out of 28 total.
As Arranger (13)
Arrangements by: Brahms, Johannes
The following 13 pages are in this category, out of 13 total.
As Editor (112)
Works edited by: Brahms, Johannes
The following 112 pages are in this category, out of 112 total.
Books (1)
Books by: Brahms, Johannes
This category contains only the following page.


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Magpul PMAG 30 MOE Magazine w/Window, 5.56x45 & .223 Rem, AR-15 & M4, Black - 10 Pack
On Sale For: $119.95
Magpul PMAG 30 MOE Magazine w/Window, 5.56x45 & .223 Rem, AR-15 & M4, Black - 10 Pack
Magpul Original Equipment (MOE) is a line of firearm accessories designed to provide a high-quality, economical alternative to standard weapon parts. The MOE line distinguishes itself with a simplified feature set, but maintains Magpul engineering and material quality.
The PMAG 30 AR/M4 Window GEN M2 MOE is a 30-round 5.56x45 NATO (.223 Remington) AR15/M4 compatible magazine that offers a cost competitive upgrade from the aluminum USGI. It features an impact resistant polymer construction, easy to disassemble design with a flared floorplate for positive magazine extraction, resilient stainless steel spring for corrosion resistance, and an anti-tilt, self-lubricating follower for increased reliability.
In addition, durable dual-side transparent windows allow for quick determination of approximate number of rounds remaining in the magazine. Utilizing a high visibility indicator coil on the spring and numerical markers on the magazine body, the MagLevel system provides positive verification without affecting the durability or reliability of the magazine.
Impact and crush resistant polymer construction
Constant-curve internal geometry for smooth feeding
Anti-tilt, self-lubricating follower for increased reliability
Long life USGI-spec stainless steel spring, black-oxide coated (MIL-DTL-13924D)
Transparent MagLevel windows on both sides of the body along with a painted indicator on the spring allows for easy determination of rounds remaining
Textured gripping surface and flared floorplate for positive magazine handling and easy dis-assembly
The GEN M2 MOE is identical in form and function to the older model PMAG except that the optional Impact/Dust Cover is now sold separately.
Made in U.S.A.Specifications
Manufacturer: Magpul Industries
Model: PMAG MOE Magazine w/ Window 10-PACK
Caliber: 5.56 NATO, 300 AAC Blackout, & .223 Remington
Capacity: 30 Rounds
Finish/Color: Black
Fit: AR Rifles
Manufacturer Part #: MAG570-BLK
Shipping Restrictions
State and/or local laws prohibit the sale of this product in the following locations: California, Colorado, Connecticut, Massachusetts, Hawaii, Chicago-Illinois, New Jersey, and New York City unless you are an active duty law enforcement officer.


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Bloomer. Wis. (WEAU) -- For many families the nice weather today may mean a trip to the strawberry patch. But, you might not find any fruit in many strawberry patches.
Tammy Pieper and her kids have come out several times this month to mac's berries to fill their pails with some ripe and delicious strawberries. "Get some more strawberries. There's still going. Got to make some more strawberry shortcake!"
For many here in Western Wisconsin strawberry picking is a summer tradition, but thanks to an odd spring your time of heading out to the strawberry patch is quickly running out.
"It's busy in the morning. We open at six. People are coming at 5:30 and want to beat the heat and take some to work. We're usually busy until 11 or 12 o'clock," says Brian McIlquham, co-owner of Mac's Berries in Bloomer.
Govin's over in Menomonie and Appledore Woods just south of Eau Claire are already done for the season. Mac's berries says they'll likely be done by this Saturday. Well ahead of the Fourth of July.
"Normally we're going until around July 10th," says McIlquham. The strawberry season got off to a fast start with picking beginning here daily starting on June 10th. Well ahead of the usual start around June 20th.
Mcilquham says the unprecedented warm spring we had threw everything out of whack. Some patches he says may have finished earlier as a result of a bug problem. "A lot of them...there was a bug that came in, and disseminated a lot of patches. We fortunately haven't been hit with it." That's good news for some of these final berry pickers of the season.
"It's doing well. The rains we had last week coming down. We had about an inch and a half in a matter of 10 minutes. That kind of spoiled a bunch of them but there's a lot out there that you just pick those. Drop them off and pick the good ones and put them in your pail."
Not all the berries make in the pail though...
"They eat while they pick. Sometimes more in the mouth than in the pail," says Pieper.


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Note: This chapter is intended to cover only sales tax as it applies to telecommunications services. Items or services may be taxable for sales tax under other provisions but not defined as a telecommunications service.
Telephone Prepaid Calling Cards
Sales Tax Exclusions/Exemptions
Telecommunications services became subject to the Limited Sales, Excise and Use Tax on October 1, 1985. At that time, intrastate long distance telecommunications services were taxable for state sales tax but basic local exchange telephone service was not included. On October 1, 1987, interstate long distance telecommunications services and basic local exchange telephone service were added.
Section 151.0101, Tax Code, defines "taxable services," which includes telecommunications services. Section 151.0103 goes on to define telecommunications services. State sales taxes are due on telecommunications services between locations in Texas. Local sales tax is due on telecommunications services if the local jurisdiction has repealed the exemption on telecom services. See Publication #96-339, "Jurisdictions that Impose Local Sales Tax on Telecommunications Services" to determine which local jurisdictions impose tax and their effective dates. State sales tax is also due on many interstate telecommunications services. See Publication #94-132, "Sales Tax on Telecommunications Services" for more detailed explanations.
Telecommunications providers will also be subject to other taxes on telecommunications services. See prior chapters detailing information on:
- Telecommunications Infrastructure Fund (TIF), tax codes 24 and 25; (Chapter 4)
- PUC Gross Receipts Assessment, tax code 47; (Chapter 2)
- 911 Fees and Surcharges, tax code 54. (Chapter 3)
- Basic local exchange telephone service
- the provision by a telephone company of each access line and each dial tone to a fixed location for sending and receiving telecommunications in the telephone company's local exchange network, including private line, party line, limited or unlimited access.
- Billing address
- location where telecommunications customer receives their billing
- Long-distance telecommunication
- a service which both originates from and is billed to a telephone number or billing or service address within Texas.
- Private line
- a telephone circuit dedicated for use between specific locations. Calls can only be made between the points and can originate at either end of the line. It does not have access to a switch to allow calls to be made to numbers not directly connected to the private line.
- Service address
- location where telecommunications customer receives service
- Telephone Company
- a person that owns or operates a telephone line or telephone in this state and charges for its use.
- Telecommunications Services
- the electronic or electrical transmission, conveyance, routing, or reception of sounds, signals, data, or information utilizing wires, cable, radio waves, microwaves, satellites, fiber optics, or any other method now in existence or that may be devised, including but not limited to long-distance telephone service.
- Telephone Prepaid Calling Card
- a card or other item, including an access code, that represents the right to make one or more telephone calls for which payment is made in incremental amounts and before the call is initiated. Does not include a card sold by mechanical means for consideration of one dollar or less.
- Telephone Answering Services
- the receiving and relaying of telephone messages by a human operator. The term does not include the automated receiving and relaying of telephone messages included within the definition of "telecommunications services."
Note: See also Rule 3.344, and STARS document 8810L0902C01, a comprehensive listing of terminology provided by the Texas Telephone Association.
- Tax Code:
- = 26
- Statute:
- Sections 151.0101, 151.0103, 151.01032 and 151.0104, Tax Code
- Rule:
- Rule 3.344. Telecommunications Services
- Tax Rate:
- State sales tax = 6.25%, plus applicable local sales taxes
- Penalty:
- If 1-30 days late, penalty is 5% of the tax due. If more than 30 days late, penalty is 10% of the tax due.
- Interest:
- Variable interest rates. Credit interest will be allowed on credits for periods due on or after 1-1-2000 at the same rate as the delinquent interest.
- Due Date:
- Monthly filers = 20th of the month following the month
Quarterly filers = 20th of the month following the calendar quarter
- Reported Data:
- All information is maintained on the mainframe computer under tax code 26. A history of reported information can be ordered using XIRPTS, Audit History.
- Confidentiality:
- Any information provided to the Comptroller relating to sales tax is confidential and exempt from public disclosure under Sec. 151.027, Tax Code.
Charges for taxable telecommunications services must be separately stated from charges for non-taxable services on bills and invoices. Tax must be collected from the customer whether payment is made by cash or debit card. This includes hotels or motels or the owners or lessors of office or residential buildings or developments that contract and pay for telecommunications services and sell those services to their guests or tenants.
A telecommunications provider must pay tax on the purchase of equipment that is used to provide the service but that is not transferred to the customer. For example, a local exchange phone company must pay tax on switches it uses to provide phone service. If, however, the equipment is transferred to the customer as part of the taxable service, the service provider may give his supplier a resale certificate in lieu of tax. For example, a long-distance provider could purchase automatic dialers tax free if those dialers were provided to customers as part of the telecommunications service. However, the service provider must pay tax on equipment bought for company use and not actually transferred to the customer.
Equipment that is sold to the customer (title is transferred), and repairs to customer-owned equipment are subject to sales tax imposed by local taxing jurisdictions even if the local jurisdictions exempt telecommunications services from local sales tax. (9008L1037G13)
If equipment is sold bundled with a contract for service (i.e., wireless):
- If the wireless equipment retailer is not a telecom provider, then the retailer may issue a resale certificate or pay sales/use tax when the phone is purchased, depending on the sales price of the phone:
- If the charge for the phone is sold for a nominal amount (less than 25% of the cost) or free, the customer does not owe tax on the phone. The retailer would owe use tax on the purchase price if tax was not paid at time of purchase.
- If the charge for the phone is 25% or more of the total cost, the customer owes sales tax on the purchase price of the phone.
- If the wireless equipment retailer of the equipment is the telecom provider:
- The 25% nominal criteria does not apply.
- The retailer/provider can issue a resale certificate for the purchase of the phone and provide it to the customer tax-free because it is being transferred as an integral part of the service.
- For periods on or after 09/01/2007 = the phone may be purchased tax-free by the equipment retailer or the telecom service provider as long as the payment for the service is a condition for receiving the phone. (Source: HB 3319 of the 80th Legislature, 2007).
State law provides that telecommunications services are subject to the state sales tax, but are exempt from all local sales taxes. However, the governing body of a city, county, transit authority, or other special purpose district may vote to repeal the exemption and adopt the tax on telecommunications. The local sales tax is limited to telecommunications services occurring between locations within Texas, so all interstate telecommunications are excluded. ( Tax Code, Section 321.210)
The local sales tax is collected based on where the call originates. If the origin of the call cannot be determined, the local tax collected is based on the address to which the call is billed.
For a listing of jurisdictions imposing tax on telecommunications services, and the effective dates, see Publication #96-339, revised 7/2000.
Local tax could not have been imposed on telecommunications services prior to October 1, 1987.
The Mobile Sourcing Act became effective on August 1, 2002. This federal law (4 U.S.C. Sections 116-126) says that "the provision of mobile telecommunications services is a matter of interstate commerce within the jurisdiction of the United States Congress under Article I, Section 8 of the United States Constitution." Mobile telecommunications services are to be sitused for sales tax based on the "place of primary use" regardless of where the call originates. (200208353L)
Due to the passage of the federal law, the Tax Code was amended, effective August 1, 2002, to add Section 151.061. That section states:
"Place of primary use" = the street address that is representative of where the customer's use of the mobile telecommunications service primarily occurs. That location must be the residential street address or the primary business street address of the customer that is within the licensed service area of the home service provider.
In accordance with the federal law, Section 151.061(c) applies the following to state and local sales taxes:
- mobile telecommunications services provided in a taxing jurisdiction to a customer, the charges for which are billed by or for the customer's home service provider, shall be deemed to be provided by the customer's home service provider; and
- all charges for mobile telecommunications services that are deemed to be provided by the customer's home service provider in accordance with this Act are authorized to be subjected to tax, charge, or fee by the taxing jurisdiction whose territorial limits encompass the customer's place of primary use, regardless of where the mobile telecommunications services originate, terminate, or pass through, and no other taxing jurisdiction may impose taxes, charges, or fees on charges for such mobile telecommunications services.
If the person that contracts for the service with the service provider is not the end user, the end user's place of primary use determines the sourcing. For example, a company that provides cellular service for all its salesmen in the state would receive the billing at the company headquarters, but the place of primary use is the address of each of the salesmen and local sales tax is due accordingly. (200208353L)
Through August 31, 1997, telephone prepaid calling cards were considered to be telecommunications services and subject to sales tax. When a telephone prepaid calling card or debit card was sold, the seller could either (1) include the tax in the price of the card and remit the appropriate tax as the card was used, or (2) collect and remit sales tax on the face value of the card when it was sold.
Telephone prepaid calling cards sold as telecommunications services before September 1, 1997, remain prepaid telecommunications services until the prepaid services have been consumed, and the receipts from those services are taxable.
Effective September 1, 1997, telephone prepaid calling cards are considered to be the sale of tangible personal property rather than telecommunications services. Sales tax is due on the face value of the card at the time of sale. However, calling cards sold in vending machines for $1 or less are still considered to be telecommunications services. (9801270L)
Telephone calls are telecommunications services, and persons selling these services must have a sales tax permit. The owner of the coin-operated or card-operated telephone is operating as a telephone company selling telecommunications services. (9202L1162B08)
The owner of the pay phone may issue a resale certificate to purchase basic local exchange and long distance services tax-free, which are re-sold to the users of the pay phones. If the owner of the pay phone pays tax to the supplier of the basic local exchange or long distance service, then the owner may take credit for taxes paid on that service by reducing taxable sales on their sales tax report by the amount on which tax was paid to the supplier. However, the owner must take care to calculate local taxes correctly since local taxes are due only in certain jurisdictions and only on basic local exchange and intrastate long distance.
The owner of the pay phones must report tax on the receipts from the sale of local and long distance telephone service from the pay phones located in Texas. The amount a customer pays to make a call includes tax. When remitting tax, the pay phone owner or lessor should back the tax out of its total receipts by dividing the receipts by 1 plus the tax rate. This figure represents the amount subject to tax. Again, local tax is due only if the jurisdiction have approved the local tax, and only on basic local exchange and intrastate long distance service.
The owner or lessor of the phone owes tax on the cost of the telephone equipment at time of purchase. (200103222H) If the seller of the equipment bills the owner of the pay phone for installation, tax is due on the installation charge as well as the equipment. Tax is not due on the installation charge made by a person who only installs equipment which was purchased from a third party. (9202L1162B08)
Repealed: The 80th Legislative Session, House Bill 1459, amended Tax Code, Section 151.0103, to exempt from sales tax the portion of the sales price of the pay telephone service which is paid for by coin. This exemption is effective September 1, 2007. The exemption was not extended to pay telephone service that is paid for by credit card; it is specifically limited to coin revenue.
Sales or use tax is due on all tangible personal property used to provide the taxable service but not transferred to the care, custody, and control of the customer. Tangible personal property used to perform a taxable service is not considered resold unless care, custody, and control of the property is transferred to the purchaser of the service.
The Comptroller's hearings decisions have consistently held that the care, custody and control of pay telephone equipment is not transferred to the customer, and thus cannot be purchased tax-free. The owner of the equipment retains control of it, cares for and maintains the equipment, and retains full custody of the equipment at all times. (200103222H)
A hotel/motel cannot issue a resale certificate for the purchase of switching equipment. They also cannot issue a resale certificate for the telecom service if they are not charging the hotel guests for calls. If the hotel/motel is charging the guest for calls, then they must allocate the percentage of office/business usage to guest usage. The hotel/motel can claim resale on the guest usage but not on the business/office usage.
The hotel/motel also must pay tax on the telephones which are placed in the guest rooms. The hotel/motel retains custody and control of these telephones at all times. (200404637H)
A telecommunications company's purchase of network equipment, including towers, antennas, cables, amplifiers, batteries, etc., does not qualify as exempt manufacturing equipment under Section 151.318(a)(2). A telecom service provider is not a manufacturer and the provider's network equipment does not produce tangible personal property for ultimate sale; the exemption provided in Section 151.318 is limited to equipment that does so. Therefore, the exemption provided by Section 151.318(a)(2) is not available to exempt the telecom service provider's network equipment. (200509459H)
Electricity purchased by a telecommunications service provider is taxable and not exempt. Network equipment does not convert electricity into electrical signals that are resold to customers. Electricity is used by the telecom service provider in providing the taxable service and is therefore taxable. (200503154H)
Some cellular phone companies purchase cell phones to give to customers "free" when the customer signs a contract for service. (The cellular phone retailer is generally an agent for the provider of the telecommunications service.) If these phones are provided to the customer with the sale of the telecom service, the phones may be purchased for resale. If the phone is sold for less than 25% of its normal cost, then charge is nominal. If sold for nominal price, the seller owes use tax on the purchase price (cost) of the phone (if the seller is not a telecom provider). (9402199L)
For periods on or after 09/01/2007 = the phone may be purchased tax-free by the equipment retailer or the telecom service provider as long as the payment for the service is a condition for receiving the phone. (Source: HB 3319 of the 80th Legislature, 2007).
(References italicized in parentheses refer to documents on STARS.)
- Accounting code charges, i.e., for use by a customer to identify individual users and allocate the cost of long distance service
- Account initiation fees, new or existing
- Administrative charges, i.e., for system engineering and consultation, network analysis reporting, or access coordination
- Answering services, human operator, effective October 1, 1991 (9111L1138F12)
- Automated receiving and relaying of telephone messages if charged by the utility company (i.e., centralized voice mail service where incoming calls are recorded and stored for subsequent retrieval by subscribers who pay a flat periodic fee for use of the system) (9612928H)
- Auxiliary services (call waiting, call forwarding, etc.)
- Bad debt deductions for taxable receipts on which sales tax was previously paid
- Bad debt recoveries related to taxable receipts
- Bandwidth, sold as a separately stated charge from web hosting or internet (200209314L)
- Basic feature charges, i.e., fees for services of call arrangement, call allocation, message referral, and time interval routing
- Basic local exchange telecommunications service
- Caller mail box provided by newspaper to advertisers, where parties can call the mail box and respond to an ad (9504136L)
- Charges for call detail and traffic analysis (8911L0962D07)
- Calling cards used as credit cards (not prepaid calling cards) where call originates in Texas and is billed to customer's home or business telephone. If the call originates in Texas and the destination is out of state, no local tax will be due. (9904357L)
- Coin-operated telephone receipts (including private pay/customer-owned pay telephones) (9202L1162B08, 9603034L)
- Commercial mobile telephone service, including roaming charges
- Local sales tax on cellular telephone telecommunications service is determined by the place of primary use, according to Section 151.051, Tax Code. Prior to 8-1-02, local sales tax was determined by the location of the cell site that received and re-transmitted the incoming signal. If the cellular company does not track those locations, local tax was collected based on the rate in effect at the customer's billing address. (9611891L)
- Tax is due on any "programming fees" which are charges made by the wireless retailer for a technical service performed on the phone's internal components to make it operational and to activate it with the wireless provider. (9402199L)
- Charges relating to access to or actual usage of a computer communications network, including:
- slots dedicated to certain customers to assure usage during peak times
- fixed prices for use of a virtually private network with a mesh configuration
- charges for usage of the network based on time and data volume. (9703143H)
- Connect, Disconnect, and Reconnect fees for service to ultimate consumer
- Directory assistance charges (9702548H)
- Dispatch service for truck radios if connected to public switch network (9709332L)
- Electronic transmission of recorded messages (9911915L, 9108L1129F13, 9108L1145F09)
- Electronic tax return filing (8802L0864A11, 9011L1059D08, 9201L1157B08, 9606615L) Long distance service used to transit forms to IRS may be purchased tax free if the phone line is dedicated for that purpose only. A resale certificate should be issued to the long distance provider. If there is no dedicated line, each call may be recorded and its cost and credit taken on the sales tax return. Local sales tax also applies if the electronic tan return transmission is intrastate.
- Email, separately stated from the internet service, if it originates in Texas and is billed to a telephone number, billing, or service address in Texas (9703143H, 9701189L, 200208399L 9310319L)
- Email only IDs (9909669L)
- Enhanced services (i.e., metro service, extended area service, multi-line hunting, PBX trunk, etc.) (200505180H)
- Equipment sales, leases, rentals of telecommunication equipment provided to a customer as part of the telecommunications service, including separately stated charges for installation, maintenance and repair.
- Separately stated charges for labor to install wiring will not be taxable if the wiring is installed in new structures or residences in such a manner as to become a part of the realty.
- Separately stated charges for labor to install wiring in existing nonresidential real property are taxable.
- If charges for wiring and equipment are not separated, the total charge will be treated as a sale and installation of tangible personal property.
- Prior to September 1, 2007, equipment sold to customers and invoiced separately from telecommunications services is taxable for sales tax (both state and local) but not as a telecom service. Separately stated charges for maintenance or repair of customer-owned equipment are treated similarly. Effective 9-1-07, "sale for resale" includes the transfer of a wireless communication device as an integral part of a taxable service, regardless of whether there is a separate charge for the equipment, or whether the purchaser is the provider of the taxable service, if payment for the service is a condition of receiving the wireless communication device.
- Expedite charges, i.e., for the expedited processing a customer's service order
- FAX service (9709807L, 200001015L) Fax providers can issue resale certificates for the purchases of the fax machines, and the charge to the customer for the fax service is taxable.
- Hotels/motels' charges to hotel guests for telecommunications services
- If the hotel pays sales and TIF tax to their telecommunications provider, and they also charge their hotel guests for any telecommunications services, i.e., marked-up long distance calls, the hotel owes sales tax and TIF on the marked-up portion of the long distance calls.
- If the hotel issues a resale certificate to their telecommunications provider, the hotel should not pay sales tax or TIF to the provider. The hotel will then owe sales tax and TIF on all telecommunications services used and charged to guests, including local, long distance, fax, etc.
- If the hotel issues a resale certificate to their telecommunications provider, and pays TIF tax to the provider but not sales tax, the hotel owes sales tax and TIF on all telecommunications services used and resold. No credit can be allowed for TIF taxes paid to the telecomm provider. Since TIF tax follows sales tax, the resale certificate issued is in lieu of both sales and TIF taxes.
- Installation of telecom services (service connection fees)
- Insurance for repair of telecom equipment, but not insurance for replacement of telecom equipment, unless both are included in a single charge (8609L0765E11)
- Interest earned on security deposits (200204035L)
- Internet telephony billed on a bulk basis
- LAN: charges for connecting local area networks in different locations (9703143H)
- Lease or sale charges by the public utility for any service, product, or commodity described in the PURA
- Long distance charges, intrastate and interstate, which are both originated from and billed to a telephone number or billing or service address within Texas. If a call originates in Texas and is billed to a Texas service address, the charge is taxable even if the invoice, statements, or other demand for payment is sent to an address in another state.
- intrastate long-distance telephone calls are subject to both state and local sales taxes
- interstate long-distance telephone calls are subject to state sales tax only
- Maintenance and repair of equipment, charges in connection with telecom service, including pagers (9902257L).
- Minimum billing charges (200204035L)
- Minimum usage charges, i.e., a charge to customers who fail to meet their network commitment for a specified period of time (9703143H)
- Mobile radio repeater service, where a signal from a two-way radio is received, amplified, and re-transmitted to other radios for communication with each other (9505133L)
- Monthly fees for 800 or 900 telephone number service (flat rate) (8911L0962D07)
- Motor vehicle GPS tracking systems using cellular telephone service purchased for resale (9706571L)
- Move/change charges or order processing fees for telecommunications equipment changes (9612928H)
- Paging services, including airtime fees, pager equipment and accessories provided to a customer as part of a telecommunications service (9902257L). Local tax is based upon the location where the transmission originates. (8907L0947F04)
- "Patching" service, where phone lines are connected allowing the callers to talk directly. May be done by live operators or with the use of "patching" equipment.
- charges for both labor and equipment are taxable.
- If the charge for the ""patching"" is not separated from the charge for the live answering service, the entire charge is taxable. (8912L0970G02)
- Penalties and forfeited customer deposits (200204035L)
- Prepaid calling cards sold before September 1, 1997.
Revenue from services provided through rechargeable telephone prepaid calling cards sold prior to 9-1-97 are subject to sales tax until the value purchased prior to that date is consumed. For cards sold on or after 9-1-97, the prepaid calling cards are considered to be tangible personal property, and sales tax is due on the sales price of the card. (200106332L, Tax Policy News - Sept/Oct 1997, Tax Policy News - July 1998, 9904357L)
- Prepaid calling cards sold through a vending machine for $1 or less (200106332L, 9801270L)
- Prepaid paging cards, separately stated (prepaid telecommunications services) (9910771l)
- Prepaid cards for downloading music, videos, ring tones, etc. (taxable for sales tax but is not a telecom service).
- Private line services, including charges for related equipment. Taxable receipts include:
- channel termination charge imposed at each channel termination point within the state
- total channel mileage charges imposed between channel termination points or relay points within the state
- an apportionment of the interoffice channel mileage charge that crosses the state border. An apportionment on the basis of the ratio of the miles between the last channel termination point in Texas and the state border to the total miles between the channel termination point and the next channel termination point in the route will be accepted. Other methods may be used if first approved in writing by the comptroller.
- where private line or similar service is billed on the same bill as local exchange service, the private line will be taxed as originating at the site of the local exchange service.
- where private line or similar service is billed on a separate bill not associated with local exchange service, the private line will be taxed as originating at the customer's primary serving address as determined at the time the service was initiated. (8708L0829G01)
- Radio signal booster service (8509L0663D03)
- Receipts from long distance carriers for handling the billing of the customers' end user charges for intrastate charges
- Returned check charges if collected by a debt collector (classified as a debt collection service and not a telecommunications service)
- Reimbursements: charges that represent taxes or assessments levied on a utility and that are passed on to its customers. These charges become a part of the sales price of the telecom service and are subject to tax in the same manner as the service itself, when passed through to the customer :
200204037L) These include:
- municipal franchise fees
- Texas Universal Service Fund assessment (TUSF) (9805729L)
- Federal Universal Service Fund assessment (FUSF) (200202792L, 9805729L)
- Expanded local calling service surcharges (ELCS)
- Local number portability service charges (LNP)
- FCC approved customer line charges
- Telecommunications Infrastructure Fund Fee (TIF) amounts collected from the customer (regardless of how it is labeled)
- PUC Gross Receipts Assessment
- Federal presubscribed interexchange carrier charges (PICC)
- Extended Area Service Fee (EAS)
- FCC Subscriber Line Charge (SLC)
- Sales to governmental entities and exempt organizations
- Satellite transmission service to transmit signals from one location to another, including video uplink and downlink (200010834L, 9810843L, 8906L0944F10)
- Special services charges, i.e., for special reports and information provided for customers with services such as 800 numbers
- Teleconferencing service charges if Texas customer initiates the call (9002L0978E02)
- Telegraph services
- intrastate telegraph services are subject to both state and local sales taxes
- interstate telegraph services are subject to state sales tax only
- TIF Reimbursement: Any amount collected from the customer as a TIF reimbursement (regardless of the exact name used) which exceeds the actual tax rate remitted to the Comptroller, including all TIF amounts collected from exempt entities
- Tower access in connection with telecommunications services (9709332L)
- Transmission of signals (not provided by commercial radio or television stations licensed or regulated by the FCC) (9004L1019F12, 9103L1095D08, 9105L1115A07)
- Transmittal of information between automated clearing houses and merchants (9910803L, 9809821L)
- Two-way radio service (9505133L, 9206L1176F03, 8910L0964G07, 8509L0663D03, 9006L1025D12). Local sales tax is based on the location of the telecom device (repeater) that originates the amplified signal for transmission
- VOIP: Voice over Internet Protocol, if the call originates in Texas (200205077L)
- Voice Mail Messages: (9108L1145F09)
(References italicized in parentheses refer to documents on STARS)
- Access charges paid by interexchange carriers to other carriers for access to local telephone networks, if the local access charges are passed through to their subscribers (Attorney General Opinion JM-1280)
- Assessments and fees imposed upon the telecommunications customer rather than the telecommunications service provider:
- 911 Emergency Service fees and surcharges
- Federal Excise Tax
- Broadcasts by commercial radio or television stations licensed or regulated by the FCC.
- Deposits for telecommunications equipment or service (8911L0962D07)
- Directory advertising or sales
- Directory listings, if charges are separately stated (9011L1061C01)
- Effective 9-1-07, revenue from sale of wireless communication devices sold to customers as an integral part of a taxable service, regardless of whether there is a separate charge for the wireless communication device, or whether the seller of the wireless device is also the provider of the telecommunication service, if payment for the service is required as a condition of receiving the device.
- Telecommunications services sold to exempt organizations and persons exempted from paying sales tax under Chapter 151, Tax Code, if used for the exempt purpose (9107L1122B11, 9110L1151C11, 20002792L)
- Separately stated finance charges and late fees collected from customers. (9902257L)
- Insurance for repair of telecom equipment
- Internet access service that enables users to access the internet or email. The first $25 of the monthly charge is exempt from sales tax regardless of the billing period used by the service provider or whether the internet access service is bundled with another service. Effective 10-1-99. (9809821L)
- Long-distance telecommunications services which are not both originated from and billed to a telephone number or billing or service address within Texas.
- Maintenance or repair of customer-owned equipment if separately stated and invoiced (9902257L)
- Telephone prepaid calling cards sold on or after September 1, 1997. (Sec. 151.01032, Tax Code) (200106332L) These are taxable as TPP but not as telecommunications.
- Private line service, if only one-way communication initiated outside Texas
- Returned check charges collected by telecom provider directly from customer
- Sales for resale where resale certificate was validly issued. (9911888L, 200106332L, 200508291L, 200505180H)
- Telegraph service that originates outside Texas.
- Unlisted phone number, a separately stated charge for non-published number


text:
Japan Moves to Secure Classified Data
Like its waist size, the U.S. arguably has the unenviable distinction of having the biggest information security problem in the world at the moment. Still, others aren't immune to the data leak dilemma.
Just 12 days after WikiLeaks started releasing its cauldron of U.S. embassy cables, Japan launched a government panel charged to seek out ways to beef up protection of its classified information. But the decision to create the panel wasn't a consequence of "Cablegate," which Japan has thus far escaped relatively unscathed.
Rather, it was conceived after a video recording of the infamous boat collision between a Chinese trawler and Japan patrol boats was leaked onto Youtube, and exacerbated by a separate incident involved leaked Tokyo police documents.
The September maritime crash caused diplomatic relations between the two Asian powers to sink to its lowest point in recent years. The footage that was taped and secured by the national Coast Guard, which the Japanese government steadfastly refused to release despite loud public protest, seeped onto the video sharing site by a Japan Coast Guard employee. The nameless fellow became a national hero for a deal more than the usual 15 minutes to some, while opposition lawmakers poured scorn on the prime minister and the rest of his cabinet brain trust.
Behold, a couple months later a panel is born. It had its first meeting Thursday: Chief government spokesman Yoshito Sengoku said panel members decided to review the law and system for managing classified information, according to Japanese news agency Kyodo. The panel aims to compile a set of proposals by next spring.
The self-professed leaker of the video told Japanese authorities that he obtained the video footage from a personal computer of the patrol boat he navigated for the Kobe branch of the Coast Guard. That's a different story from the case involving the leaked Tokyo police documents that reportedly cover investigative information about terrorist organizations. Kyodo reported a Japanese network security firm said about 14,000 people in 26 countries have obtained what appear to be the documents that were leaked via file-sharing applications in late October. The Metropolitan Police Department, which launched a belated investigation this week, has been unable to confirm whether the leaked files are authentic, how it was leaked and who is responsible.
And the fallout, as expected, is already big. A controversial book containing personal information from the leaked data, including that of Muslim residents in Japan and the names of antiterrorism investigators from the Public Security Bureau was published in November.


text:
The Donator wrote:I dont see any bagger comments about T-Squared and Jamie playing advanced
3x state champ runner up wrote:I'm not too sure about any of this. i love criticism as it all helps growth. But i think that some players take themselves too seriously and get all butt hurt when things don't go the way they want. i thought it was the golf and competition that brings players to tournaments, not how much payout is or what is someone going to do for me today. lets be real here, graceland isn't the usdgc, or an a tier nt event it was a small team of hard working people that did the best they could and will do better at their next event.
if you want a tournement to showcase how much you think of yourself then stay where ever you came from.
i'm not 100% clear about this smoking issue but if a course on a campus has rules about smoking, it's the players responsibilty to follow them and the TD's to handle any situaiton however he wants. for god's sake, take responsiblity for your own actions and don't bitch about how a td handled it.
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Complaints of discrimination or harassment
The University does not tolerate discrimination or sexual harassment. Such behaviour is unacceptable and may be subject to disciplinary action in accordance with University policies and procedures.
Deakin University's harassment and discrimination complaints procedures are designed to ensure that:
- all complaints of discrimination and sexual harassment will be treated in a sensitive, fair and timely manner
- confidentiality of all parties is respected
- people involved in all aspects of the resolution of complaints are protected from victimisation.
If you feel you have been discriminated against, harassed, sexually harassed, victimised or vilified at Deakin University, you are encouraged to take the following steps:
1. Get advice
The University has trained Harassment and Discrimination Contact Officers who can provide advice, support and information to staff and students. Equity and Diversity staff can also assist.
2. Consider addressing the issue directly
Harassment and Discrimination Contact Officers can assist with strategies for telling someone their behaviour is inappropriate.
3. Lodge a complaint
If the matter can't be resolved informally, staff may make a complaint using the University's discrimination and sexual harassment complaints form (Word, 125 KB).
Staff members may make a complaint by following the University's Discrimination or sexual harassment complaints by staff members and associates procedure
Students may make a complaint by following the University's student complaints procedure.
Contact us
Equity and Diversity 03 924 46255
For confidential discrimination and sexual harassment enquiries or concerns: firstname.lastname@example.com
For student and general enquiries: firstname.lastname@example.com


text:
Feminist theologian Mary Daly died Jan. 3. She was a radical feminist philosopher, academic, and theologian who taught at Boston College for 33 years. Daly consented to retire from Boston College in 1999, after violating university policy by refusing to allow male students in her Women's Studies classroom.
Read the full obituary here: tMary Daly, radical feminist theologian, dead at 81
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An eight-hour mountain rescue for two hikers got underway Saturday evening.
Dispatchers said one person was injured while hiking on the Cambridge side of Smuggler's Notch, near a visitor's area off Route 108. There are lots of boulders, caverns and climbing places in the area -- some more technical than others.
The call for help came in around 7:30 p.m. Saturday. One hiker was taken to Dartmouth Hitchcock Medical Center. Police say the other hiker was no injured.
Stowe Mountain Rescue, Waterbury Backcountry Rescue, Cambridge Fire and Rescue and Colchester Technical Rescue teams all helped in the effort.


text:
We've all seen how facial recognition software can go badly wrong. But it seems that China hasn't gotten the message, since they're going forward with a new plan for ATMs which rely on face-scanning technology.
The new machines will reportedly snap a quick picture of the person trying to access each account, and cross-reference their facial features with a database to find a match.
We can see at least three fatal flaws with this plan. Can you guess what they are?


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BACK IN BLACK! The absence of color makes this Citizen Eco-Drive timepiece anything but ordinary. Will you incorporate this look into your wardrobe?
Be on trend with the black-on-black stealth look of the Citizen Eco-Drive Nighthawk!
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great watch!!!
By fernando
from des plaines, il
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Thats a Funny Story by Kyuutan-megumiWatch
©2012-2016 Kyuutan-megumi
I told you to look out for more fanart.
I wanted to draw Jack and North. I have this thing where I believe that Jack and North take turns telling stories of what they have done either in the far past or recently, and that North calls him Jacky lol
This is a pencil sketch that I just wanted to color. So it isn't the best quality but I really like it anyway. I hope you do too. Thanks for viewing.
North & Jack (c) Dreamworks
Art (c) Me
Dear Kyuutan-Megumi, this is a great picture! I think Jack and North are great friends. In fact I think they could have a father son kind of relationship someday. Great job!
XD God I love these guys.


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Sursum Corda, Hymns of Comfort, complied by the Editor of "Quiet Hours", "Sunshine In The Soul", and others. Copyright 1877 by Roberts Brothers, and published by Roberts Brothers, Boston 1891. Hardcover book measures 6 1/2" X 4 1/2", and has 316+ numbered pages. In excellent Antique 121 year old condition with only very, very light age appropriate cover wear, and very light age appropriate coloring of interior pages. The book looks as if it were never used.
Explore my finds of Antique, Vintage Jewelry, Sterling Silver, Antique Books & much more
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Status: RecruitingPhase: Phase 1Diagnosis: Pediatric LeukemiaNCT ID: NCT02091245
(View complete trial on ClinicalTrials.gov)
DFCI Protocol ID: 13-563
This research study involves participants who have acute lymphoblastic or acute myelogenous leukemia that has relapsed or has become resistant (or refractory) to standard therapies. This research study is evaluating a drug called KPT-330. Laboratory and other studies suggest that the study drug, KPT-330, may prevent leukemia cells from growing and may lead to the destruction of leukemia cells. It is thought that KPT-330 activates cellular processes that increase the death of leukemia cells. The main goal of this study is to evaluate the side effects of KPT-330 when it is administered to children and adolescents with relapsed or refractory leukemia.
Conducting Institutions: Dana-Farber Cancer Institute, Children's Hospital Boston
Overall PI: Andrew Place, MD, PhD,
Dana Farber Cancer Institute
Site-responsible Investigators:
Contacts: Dana-Farber Cancer Institute:
Childrens Hospital Pediatric Clinical Translation Investigation Program CTIP,
Eligibility Criteria
Dana-Farber Cancer Institute, 450 Brookline Avenue, Boston, MA 02215 | Call us toll-free:


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United States Citizenship and Immigration Services. Forms, laws, statistics, Green Cards, news, Naturalization,
Citizenship Classes
Literacy Volunteers offers classes to prepare for the citizenship test.
Welcome to USA
Immigration and citizenship information.
Interactive material to learn more about civic engagement, plus resources for teachers. Founded by Supreme Court Justice Sandra Day O'Connor.
Civics Test Prep
Study material to prepare for the U.S. Naturalization exam.


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It's not true. That response Wednesday from Bill Cosby's attorney to claims from a second woman that the comedian drugged and fondled her about 30 years ago.
The allegation was the subject of a story in the Philadelphia Daily News. The story included the accusations by Tamara Green, described as a model-turned-lawyer who says she worked for Cosby in California at the time of the alleged incident.
A prosecutor said today that the accusation is probably too old to be relevant in another case, resulting from a former Temple University employee's accusations against Cosby. A decision on whether to file charges in that case could come this week.
Cosby's lawyer says his client doesn't recognize Green's name. And he says, "The incident she describes did not happen."


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Home / News and Information / News - March 2005 / Spring Math and Science Festival set for April 9 at BPC
Spring Math and Science Festival set for April 9 at BPC
MOUNT VERNON -- Brewton-Parker College's Spring Math and Science Festival is planned for Saturday, April 9, announced Dr. David McMillin, chair of BPC's mathematics and natural science division.
The event, in conjunction with the Heart of Georgia Youth Science and Technology Center, is from 10 a.m. to noon in the Morgan-Moses Math and Science Center on the Brewton-Parker campus in Mount Vernon.
The festival is free for all area students from kindergarten up through high school. Students will participate in hands-on science demonstrations and math games. There will be a variety of booths available for all ages.
"Come and see how much fun math and science can be," McMillin said.
Inquiries concerning the festival may be directed to McMillin at (912) 583-3140 or firstname.lastname@example.com; or Deborah Kirz, regional coordinator at Heart of Georgia Youth Science and Technology Center Inc. at (478) 374-2240 Ext. 133 or email@example.com.
Click here to go to the Math
& Science Festival web site.


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How To Prepare For A New Year's Eve Party
If you're doing the honors this season, you can start the New Year off with a party that will be as memorable as it is free of annoying hiccups and problems.
The Planning
Whether it's a New Year's party, a graduation party or a birthday, great parties are the result of good planning:
- Guest list - Invite guests well in advance. Friends and family plan their holiday outings way ahead of time, so give your guests six to eight weeks' notice. Provide an RSVP deadline, but don't rely on hearing back from everyone. Wait a couple of weeks and send follow up emails or call people you haven't heard from. Once you do have a preliminary list of attendees, there are bound to be some changes before the big night. Accept cancellations, additions and no shows with good grace.
- Invitation strategy - When you put together an invitation, you have some options. You can send your invitation electronically or through the mail. Snail mail invites set a more formal tone, but they are also more expensive and time consuming. The formality of the party and average age of your guests may be the best determiner of how to draft the invitation.
- The details - Having a good plan for the party before you send out invitations is a great idea. If you can outline the party's approximate time and duration, whether or not guests are expected to bring their own alcoholic beverages and other particulars, it will save you having to relay information to each guest individually. It's also a good idea to provide directions to the location with a map and some suggestions for parking.
The more you can relay now, the less confusion there will be later in the planning process. One of the really nice things about doing the majority of the planning before you send out the invites is that it forces you to take a practical approach using specifics like how many people you can comfortably entertain, how elaborate you want the food options to be, whether or not there will be children in attendance and other important considerations.
The Layout
The furniture in your home may be arranged perfectly to accommodate your family and a couple of guests. When you're entertaining a crowd, though, some modifications may be in order:
- Make way - To open up the space and make it mingle friendly, anticipate the way traffic will flow from the entrance of your home to the food and drink areas, the bathrooms, the coatroom and back to the entry. Now clear as much space as you can to accommodate and encourage that traffic flow pattern.
- Protect your breakables - No one expects to have an accident while visiting a friend's home, but mishaps do happen. To avoid ending your party on a sour note, stow your treasured breakables in a safe location for the evening. If Aunt Edna's vase is irreplaceable, make sure it doesn't fall prey to a tipsy reveler by putting it away.
- Designate a coatroom - In cold climates, guests start shedding outerwear as soon as they arrive. Make sure you have an accessible spot prepared to receive coats, hostess gifts and purses for the duration of the party. Keeping everything together will make it easier for your guests to take their leave gracefully at the end of the evening, too.
- Keep them moving - Although you may be serving food, keeping the portions small and easy to eat will allow guests to move around while they're nibbling. This has a couple of good benefits to the host: It encourages conversation and eliminates the need for concurrent seating for everyone. This doesn't mean you shouldn't employ more seating than your home usually contains. Extra chairs and a folding table or two are always a good idea. When you make sitting down an option rather than a necessity, though, you keep the party lively.
The Details
In the end, you can strategize a perfect party and have it fall apart because you neglected a few important details:
- Music - The music often sets the tone for the celebration. You know the style of your party and the likely makeup of your guest list. Now is the time to choose the perfect music to get people in a party mood. Hearing is one of the most evocative senses, so don't miss this opportunity to make the most of your musical selections. If this is way out of your comfort zone, there are many themed music CDs based on specific artists, decades and musical styles that can help.
- Join in - As the host, it's easy to become so engrossed in the details that you forget to enjoy the celebration. Get out of the kitchen (or from behind the bar) and mingle. At midnight, everyone will be directing a grateful glance your way. Don't miss it.
- Find the fun - Parties are a little like big weather events. You can plan for them, but your predictions are almost never completely accurate. Some parties fall flat and others are simply magic. As you navigate your party, look for magical moments and try to bring others in on a joke or reminiscence. It's one way to create party momentum without working at it too hard.
- Winding down - If you've established a timeline for the party in the invitation, your guests will know when it's time to leave. If there are some stragglers, you can give them polite encouragement by turning down the music or turning up the lights. Before people start reaching for their car keys, though, locate alternative transportation for anyone who may have indulged in a little too much holiday cheer.


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Giants get second crack at Redskins' RGIII
WASHINGTON — Robert Griffin III is about to get a first chance to make a second impression.
As the Washington Redskins quarterback wows the NFL through his rookie season, part of the intrigue has been when — or if — defenses will find a reliable scheme to corral his all-around ability to run, fake, scramble and find receivers with top-shelf pinpoint accuracy.
The Giants present a good test case. On Monday, they become the first team to face Griffin a second time.
"I was hoping to learn that he'd slowed down a little bit, but that's not the case," Giants defensive end Justin Tuck said. "He is one of the best dual threats in our game."
Griffin completed 20 of 28 passes for 258 yards and ran nine times for 89 yards in the teams' first meeting at the Meadowlands on Oct. 21, an impressive volume of work that was negated when the Redskins' woeful secondary allowed a 77-yard touchdown pass to Victor Cruz with 1:13 to play.
Over the next two weeks, it appears that perhaps the NFL was starting to figure out RG3 — or that he had hit the rookie wall. But he followed so-so performances against the Pittsburgh Steelers and Carolina Panthers with perhaps the best five-day span for a rookie in league history: 34 for 43 with eight touchdowns and a combined 146.1 rating in wins over the Philadelphia Eagles and Dallas Cowboys, the latter coming on the road on Thanksgiving Day.
"I don't plan on being here that long," said the 29-year-old Tuck, asked to imagine how the 22-year-old Griffin will affect the NFC East over the next decade. "But, until I exit stage right, it seems like he's going to be a fixture in my dreams and nightmares."
While the Giants are trying to downplay the advantages of having played Griffin before, there are a few. Many defenses facing him for the first time are caught off guard by his speed — even with the knowledge that he was a college hurdles champion. Also, no amount of video study is a good substitute for the live-and-in-person experience of facing the zone read option, an offensive scheme many NFL players haven't seen since college.
Asked if it helps that his players have seen Griffin before, Giants coach Tom Coughlin answered: "It better be."
"The experience factor is there," Coughlin said. "We have played them one time and they played very, very well, so I don't know that that's any solace for us. We definitely have to do a much better job. I would discount the idea that there's anything easy about preparing."
The Giants (7-4) could essentially put the NFC East away with a win, which would give them a three-game lead and the tiebreaker over the Redskins (5-6) with four games remaining. The Cowboys (5-6) would stay in the mix if they beat the Eagles on Saturday night.
Griffin, who has supplemented his physical talents with beyond-his-years leadership to keep the Redskins' playoff hopes alive, is naturally curious to see what the Giants throw at him this time.
"I just know they'll come with something different," Griffin said. "I mean, every team does. No team will necessarily play you the same way they played you the first time. A team's base defense is their base defense — usually that won't change. But they'll have a wrinkle in there somewhere. Once we see it, then it's about just adjusting on the fly."
Fact Box
Giants (7-4) at Redskins (5-6)
When: 8:30 p.m. Monday, ESPN
Opening line: Pick-em
Record vs. spread: Giants 5-4-2; Washington 6-5
Series record: Giants lead 93-64-4
Last meeting: Giants beat Redskins 27-23, Oct. 21
Last week: Giants beat Packers 38-10; Redskins beat Cowboys 38-31
Giants offense: Overall (10), rush (13), pass (9)
Giants defense: Overall (23), rush (16), pass (25)
Redskins offense: Overall (7), rush (2), pass (19)
Redskins defense: Overall (28), rush (3), pass (31)
• Rematch from Week 7, when Giants won on 77-yard TD pass to Victor Cruz with 1:13 remaining.
• QB Eli Manning 7-2 in past nine starts vs. Redskins.
• Teams among best in NFL in turnover ratio. Giants plus-13 (tied for second); Redskins plus-12 (tied for fourth), and Washington has committed only one turnover in last four games.
• Giants have allowed NFL-low 14 sacks.
• New York has best 2-minute offense in league, scoring 30 points on 19 possessions.
• Giants K Lawrence Tynes leads NFL in field goals made (29) and attempted (32).
• Giants S Stevie Brown leads NFL with 168 interception return yards, most by Giants player since Dick Lynch in 1963. He leads NFL safeties with five picks.
• Washington leads NFL in penalties (93) and penalty yards (770). Giants second-least penalized team, with 48 infractions for 368 yards.
• Redskins have lost 10 straight Monday night home games. Their only Monday night win at current stadium came year it opened: 21-16 over Dallas on Oct. 13, 1997.
• Washington QB Robert Griffin III chosen NFL offensive rookie of month for November. He has thrown eight touchdown passes in last two games.
• Griffin needs 65 yards rushing to break Cam Newton's NFL record for yards rushing by a rookie QB (706).


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The Many Faces of Mars
One rover found an ancient desert; the other, a once watery world. The Red Planet's diversity rivals Earth's
Simulating Ancient Societies
Computer modeling is helping unravel the archaeological mysteries of the American Southwest
Shrinking Circuits with Water
Semiconductor manufacturers are giving their products a dousing in the name of faster, smaller, cheaper
New Movement in Parkinson's
Recent genetic and cellular discoveries are among the advances pointing to improved treatments for this increasingly common disorder
Can We Bury Global Warming?
Pumping carbon dioxide underground to avoid warming the atmosphere is feasible, but only if several key challenges can be met
Ask The Experts
The Mysteries of Mass
- Letters
- Advances
Reaching in the Dark
What's Smell Got to Do with It?
Really Cold Fusion
Pressure Sensitive
Philip Morrison, 1915-2005
Philip Morrison, 1915–2005
Grain Freeze
Breeding Snail Fever
- Recommended
The Future of Humankind
- Skeptic
Hope Springs Eternal
- Anti Gravity
The Big Dig
- 50, 100 & 150 Years Ago
Abusing Coal -- Creating Diamond -- Calculating Wood
- Perspectives
Lost in Space
- In Brief
Data Points: Don't Drink The Water
Brief Points, July 2005
- By the Numbers
Baby Boom Origins
- Working Knowledge
Make It Quick
- Insights
Fred Kavli: He'll Pay for That


text: Mika's an interesting phenomenon - a perfectly marketed pop package, camp but not threatening. He's being pitched as a solo Scissor Sister but with the eccentric lyricism of other pop-types like Shakira.Alas, his music is shit and his vocals are nauseatingly bad."The challenge of modernity is to live without illusions and without becoming disillusioned" - Antonio Gramsci


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An unknown man armed with a gun robbed a Des Moines Pizza Hut and got away before police could find him, authorities said.
According to Des Moines police, the man entered the Pizza Hut, 4212 Douglas Ave., around 11:10 p.m. Monday, approached the counter and pulled up his shirt to reveal a handgun.
He reportedly told the employees to give him all the money in the register and said they had 30 seconds. He got away with $70 in one and five dollar bills, the store manager told police.
By the time officers arrived in the area, just one minute after the original call, he had reportedly left on foot, so officers drove in the direction he had reportedly walked and circled the store. They weren't able to find him, authorities said.
A witness told police he saw a man matching the suspect's description get into a vehicle shortly after the robbery.
No arrests have been reported.


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Only Equities Offer 'Reasonable' Risk-Reward, Pictet CIO Says
By Leslie Shaffer
"Equities are the only asset class with a reasonable risk-reward," says Bhaskar Laxminarayan, chief investment officer at Swiss private bank Pictet, which has around US$408 billion in assets under management.
Pictet shifted toward equities in January, he says. "The risk-reward had switched pretty dramatically from the bond market to equities."
The U.S. is its top pick for stocks, followed by emerging markets, especially in Asia. It has very little exposure to European equities.
Mr. Laxminarayan noted that the gap in returns from emerging and developed markets has narrowed, with developed market earnings growth at around 9%-10%, compared with Asia's 12%-13%. But with the U.S. market's return on equity much higher, investors should expect to have to pay a bit of a premium, which at the moment isn't very high, he says.
Pictet, a conservative investor with a 10-year horizon, has increased its exposure to cyclicals in the U.S. market, but remains weighted toward defensives. "There's no harm in having a good mix of both," Laxminarayan says.
Within Asia, Pictet believes North Asia looks attractive due to its underperformance, partly on the South Korean market's year-to-date decline.
"We've been overexposed to both Thailand and Indonesia since the beginning of the year. Given how much others have lagged, we're tempted to rebalance to North Asia."
Pictet is underweight bonds, viewing it as a "difficult space," although there are "pockets of value," he says.
He advises going short-dated, but notes that means lower returns and exposure to interest-rate swings. While government bonds are least preferred, Pictet likes corporate debt in the U.S. and emerging markets, he says. He's also positive on distressed debt from European peripherals as "good companies are getting colored by the same paint."


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Created in this Craftsy class
Quilting Quickly: Patterns, Techniques & Tips taught by Jenny Doan
Learn how to make quilts in a fraction of the time. This class is perfect for beginners and quilters who want to pick up the pace of piecing.
Other projects made as part of this class:
QuiltingDisappearing Nine Patch
Quiltingme and my 301
Offer some kudos...
Join the conversation...
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Looks great!
01/30/2013 Flag
Love the fabrics!!!!!!! Much prettier than my first top. :-)
02/12/2013 Flag
Very nice!
02/22/2013 Flag
Thanks everyone for your kind words. I am trying to get better and more adventurous as I go :)
04/16/2013 Flag
What is DP9 quilting?
12/07/2013 Flag
It is a shortcut name for the disappearing 9 patch pattern :)
12/14/2013 Flag


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More Articles
- "The Size Limits for Small-Cap, Mid-Cap & Large-Cap Stocks"
- What Is the Difference Between Large Cap & Small Cap Stocks?
- High Pressure Selling of Small Cap Stocks
- How to Invest in Small Cap Stock
- "The Difference Between a Micro Cap, Small Cap and Penny Stock"
- The Impact of Sarbanes Oxley on Mid Cap Issuers
The term "mid cap" refers to established, generally publicly traded companies that are too small to be considered "large cap" but are larger than what we normally consider small-cap. The term "cap" refers to "market capitalization." The size of these companies is defined by the total outstanding market value of their stock.
Market Capitalization
Publicly traded companies issue shares of stock on one or more stock exchanges, such as the New York Stock Exchange or the NASDAQ. Market capitalization is equal to the total number of shares outstanding multiplied by the share price. A company's market capitalization can therefore change every day, depending on the movement of the stock price. In theory, the market capitalization reflects the total value of a company if an investor were to buy up every share on the market today at prevailing prices.
While there is no hard and fast rule defining what constitutes a mid-cap stock, one useful benchmark defining the upper limit of the mid-cap range comes from the Standard & Poor's 500 Index. The S&P; 500 consists of the largest 500 companies, in terms of market cap, traded on the New York Stock Exchange. It's a generally accepted benchmark approximating the returns of large-cap stocks. Mid-cap stocks comprise publicly traded stocks too small for the S&P; 500 but too large to be considered small caps.
The Russell Mid Cap Index
The Russell Mid Cap index tracks the performance of the 800 smallest companies in the Russell 1000 Index. Russell's methodology considers the top 200 publicly traded stocks as large cap and the next 800 companies ranked by market capitalization as mid cap. The result is a range of valuations from approximately $2 billion to approximately $10 billion to $12 billion, though this can change over time. The next 2000 smaller companies comprise the Russell 2000 index of small-cap stocks. Note that different analysts can use very different cutoff points to define large and small market capitalization, and there is no real consensus on defining the term.
Investment Characteristics
Mid-cap stocks don't tend to have the same kind of market dominance in their niches as large-cap stocks, but they tend to be more established than small-cap and micro-cap stocks. As such, they are less volatile in bear markets than small-cap stocks, in the aggregate, but are usually not considered "defensive stocks," or safe havens in bear markets. Their market characteristics tend to be highly correlated with large-cap returns, but they may be available at slightly cheaper valuations due to the existence of the "large-cap premium," which refers to the phenomenon of large-cap companies trading at higher price/earnings ratios because of their size.
References (3)
Photo Credits
- Corporate America image by Chhobi from Fotolia.com


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FEB 01, 2013 - NBC Sports
A Must Read - Share
The Diamondbacks acquired first baseman Lars Anderson from the Indians in December as part of the three-team Trevor Bauer trade, but his stint with the club didn't last long. After being designated for assignment last week following the Justin Upton deal, Anderson has been claimed off waivers by the White Sox. Once a top prospect…
Editor's Picks
Hey you have no friends!!! Get to work and start inviting friends to help build your Comunitee. Click Here to invite friends.
© 2011 Comunitee, Inc.


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On Culture Night, Fri. 21st Sept. 2012, Gallery 126 hosted a ceramic exhibition by Eileen Singleton and jewellery making demonstration by award winning goldsmith and jewellery designer Felix Faulkner. Felix uses gold, silver, bronze and brass in her jewellery, sometimes incorporating other interesting materials such as wood and stone. She trained in Bulawayo and in Germany. Her designs are influenced by the sea and landscape around her home.
Click on the short video below to see Felix Faulkner demonstrate her skills
Gallery 126 are currently showing the work of Eileen Singleton. On Friday October 5th. 2012, the gallery will host a reception for Eileen from 6 to 9pm. Eileen will be delighted to discuss her ceramic technique and talk about her work. Below is a brief paraphrased statement about her work by Eileen:- "I explore the qualities of plants in terms of colour, form,texture and pattern…….I am intrigued by patterns in nature and how these organic patterns echo one another……………Clay is amazingly good at recording the textures inherent in each plant allowing me to study the botanical details which are hidden to the casual observer
Gallery 126
North Main Street
Co. Cork
Eamon O' Brien 024-92568 086-3862292


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Ender's Game
by Orson Scott Card
Ender's Game Questions
- Let's just dive in to a possibly controversial issue: religion. Orson Scott Card is a devout Mormon and some readers think that his books in general are very Mormon. How do you think religion fits into Ender's Game? Or, for a couple of more specific questions, where does religion fit in the future that Card depicts? What in this book do you think reflects religious stories? For instance, Ender gives up a lot to save the rest of us…so, could we say that he's a Christ figure?
- Why is Peter in this book? Peter sure looks crazy at the beginning of the book, but by the end of it, he and Ender have made some sort of peace. Has Peter changed over the years? Or do you think that Peter's not really so bad at the beginning of the book? We never get to hear his own thoughts, so could it be possible that Peter is just a typical bullying big brother and not the psychopath that Ender and Val think he is?
- What about Valentine? She's rejected by the military because she's too nice – but is that your impression of her?
- Do you think it was a good idea for the military to recruit Ender and leave Peter and Val behind? Or could the military have manipulated any of these kids (or any others outside of the family) into becoming the great military leader?
- Some science fiction books create inventions that become real later. What does Card invent in this future world and how well do his inventions match up with what we have today?
- What do you think about how the chapters start? Was it confusing to listen in on dialogue without knowing who was talking? Why do you think Orson Scott Card chose to start every chapter that way? What does this structure do to our reading experience? Does it inform you? Confuse you? Annoy you? Make you hungry?
- If this book is Ender's Game, why does Card spend so long on Peter and Valentine's plan to take over the world? If most of this book is about Ender's struggles against a) other children, b) the adults, and c) the aliens, why do we hear at all about Peter and Valentine? Is their struggle similar to his? Is his story affected by their story?
- At the end, Ender learns that his game has been an actual war. What do you think about that switcheroo in this book? Could you tell that the game was real, and does that surprise make you feel differently about Ender?
- What mistakes does Orson Scott Card make in imagining this story? (And this isn't just so we can laugh at his goof-ups and feel smart – it's sometimes useful to think about problems/mistakes the author makes in order to see where the author has had to cheat to make things come out the way he wants.)