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Lexington's Property Bulletin: AUGUST 2010
Pickles pushes ahead with reform
The Coalition Government has hit the ground running and no department is running as fast as the one for Communities and Local Government (DCLG).
At a recent reception, the Secretary of State said "My name is Eric Pickles and I like abolishing things." Within his first twelve weeks in charge, regional plans have been abolished; density guidelines discarded and the scope and scale of regeneration agencies have been paired back.
What's more, the pace of change shows no sign of slowing. The minister told his audience that he has a major announcement planned for each week from now until Christmas.
The planning system has been turned on its head. Work on local plans has stopped in some councils; housing targets have been ripped up in others. Sites that were a shoo-in are now under threat, while no-hopers a few months ago are back in the game. Liberated local councillors are rejecting schemes, confident that applicants are unlikely to appeal in the current climate.
For responsible investors who crave stability and certainty, these have been a difficult three months. But for those willing to take a risk, business opportunities abound.
Reassuring messages
To reassure industry, ministers have been entertaining industry leaders. Central to George Osborne's economic strategy is a private sector led recovery. The success of the development, construction and housebuilding sectors will be critical to this.
In a letter to all councils, the DCLG's Chief Planning Officer, Steve Quartermain said "the revocation of Regional Strategies is not a signal for local authorities to stop making plans for their area." The DCLG has also emphasised that local planning authorities will need to justify their housing supply policies in line with the current policy in PPS3.
In the next few months, work is expected to start on the new national planning policy framework to replace the current PPSs and PPGs. This will be critical to establish a positive framework for development.
The Government will also bring forward details of its financial incentives package to encourage councils to promote development. Eric Pickles has told MPs that "local authorities which take action now to consent and support the construction of new homes will receive direct and substantial benefit from their actions."
The opportunity of localism
The introduction of the new planning system is creating opportunities for many sites and schemes that previously had little chance of securing support.
Furthermore, some developers are recognising that the principle of localism could result in fewer national requirements on developers. There is therefore an opportunity to shape local plans that are more supportive of development.
Lexington is being appointed by developers wanting to promote supportive local planning frameworks and new projects. Please contact Wyn Evans on 020 7025 2300 for an informal chat on any project that you are currently promoting.
Peel secure Wirral Waters scheme
Wirral Council has approved Peel Holding's plans for the £4.5 billion Wirral Waters regeneration scheme. The 5 million sq m redevelopment will include high-rise buildings, green spaces and 13,000 homes. Lexington North has been advising Peel.
For more information, contact Paul Boyfield on 0161 247 8410.
MPs to scrutinise regional planning reform
The all party select committee of MPs overseeing the DCLG has established an inquiry looking into the abolition of the RSSs. The committee will consider "the implications of the abolition of regional house building targets for levels of housing development" and make recommendations to Government. The entire focus of this debate has been on house building while commercial development has been completely ignored. The terms of reference of the select committee reinforce this perception.
It does, however, provide an opportunity for industry to feed in ideas for how the new system should be introduced.
Please contact Lloyd Milton on 020 7025 2300 if you would like support and advice on submitting evidence to the committee.
Local Enterprise Partnerships launched
Business Secretary Vince Cable and Local Government Secretary Eric Pickles have written to local council and business leaders formally inviting them to create Local Enterprise Partnerships (LEPs) – the new Government's alternatives to Regional Development Agencies.
The LEPs could promote helpful economic development frameworks that will establish positive local attitudes towards development. The first round of submissions needs to be with the Government by 6 September.
For more information, please contact Lloyd Milton on 020 7025 2300.
Government introduce new schools
The legislation introducing new academies creates the opportunity for new providers to enter into the education sector and sponsor academy schools. As is often the case when new opportunities are presented in an unfamiliar area, there are potential political and practical challenges.
Lexington has prepared an analysis of the new legislation and the opportunities and potential risks that it presents for businesses that may be interested in becoming involved with the Government's academies programme. The legislation has already been rushed through parliament enabling new academy schools to open from September 2010.
For more information about the Academies Bill and what it means for you, please contact Claire Neilson-Noble on 020 7025 2300.
New public engagement guide launched
Planning Aid England and Planning Aid for London have published a free guide to promote "good public engagement in development schemes."
If you require consultation support to promote planning projects, please contact Clare Coghill on 020 7025 2300.
And finally – how about abolishing the planning system?
The new Coalition Government has invited people to put forward ideas for which laws and regulations should be scrapped as part of its Great Repeal Act. One idea being promoted online is to repeal the 1947 Town and Country Planning Act and all subsequent Planning Acts.


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Activision's Latest 'Call of Duty' Hits $1 Billion in Retail Sales
'Black Ops 2' Sets Record for Billion-Dollar Sales
By Ben Fox Rubin
Activision Blizzardid "Call of Duty: Black Ops II," the latest in its popular war-simulation video-games franchise, hit $1 billion in world-wide retail sales in 15 days.
Citing Chart-Track information and internal company estimates, the company said the milestone was reached one day faster than last year's "Call of Duty: Modern Warfare 3″ game, which reached the $1 billion in retail mark in 16 days. Comparatively, the movie "Avatar," the highest-grossing movie ever, reached the $1 billion mark in 17 days, the company said.
Since the game's launch, Activision said more than 150 million hours have been logged online playing the game on Xbox LIVE and PlayStation Network.
The game, which puts players front and center in near-future wars in American cities, went on sale Nov. 13 and topped $500 million in global retail sales during its first day on the market. "Call of Duty: Modern Warfare 3″ reached $400 million in sales in North America and the U.K. in its first day on the market.
While several game-makers have struggled amid new competition from free online and mobile games, the Santa Monica, Calif., company last month raised its full-year earnings guidance, saying strong sales of its dungeon adventure game, "Diablo III," and a strong start for the second installment of its toy-meets-videogame series, "Skylanders: Giants," are powering better-than-expected results.
Related: Dan Gallagher has more details on digits.

subset: commoncrawl


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Chompers Stand-Up Jigheads
Chompers®' flat-footed Stand-Up Jigheads deliver that searching-prey look that's so deadly on all species. Chompers Stand-Up Jigheads have a single wire weed guard to help them fight through cover and premium Mustad® Ultra-Point hook for premium hook-setting performance.
Outdoor Answers
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I've posted this before but it's been a while. Recently I had the sweetest comment on one of my photos:
Susanne says:
Have you ever done a post on what skincare system you use or a makeup post about favorite products? If not, could you? That close up of you is gorgeous and your skin looks so pretty!
Aw, shucks. Well . . . I can tell you that I often photoshop my closeup photos for ye olde blawg but that one was straight out of the camera. So you just made my day!!
For quite a few years now, I've been using the Skin Renewal System by Theraderm with the Eternox Peptide Crème.
I absolutely love this line of medical grade skincare. I used to write for them, but I continue to use the products because they are fantastic.
As for the makeup portion of my skincare routine, I have a few favorite products and some others that I change out regularly.
The first thing I apply after my moisturizer is Sonia Kashuk's Priming Vitamin Serum. I wrote all about it in my Best of Beauty: Makeup Primer post.
Then I use a foundation from MAC, their Studio Sculpt – "a creamy, luxurious, gel-based foundation that provides medium buildable to high coverage with a natural satin finish. Hydrating, instantly revitalizes the skin while keeping it looking smooth, soft and plush." I really love it. I usually apply it with my fingertips, but if I'm feeling fancy, I'll use a foundation brush.
On top of that, I use this PurePressed Base by Jane Iredale. It has great coverage; it could really be used alone, but I prefer to layer it on top of my foundation.
I've been using Laura Mercier's Concealer for years. I like to use it under and around my eyes, and also sometimes in the creases around my nose.
I'm not stuck on any one blush, and I change my eye shadows up frequently. I've been meaning to post a video FOR MONTHS on my eye shadow application process. It took me 41 years to master a great system. I have the video footage; I just need to edit it and upload it to YouTube. I PROMISE I will post that before the holidays.
I like Sonia Kashuk's Dramatically Defining Long Wear Gel Liner, but sometimes I use Lancome's le Crayon Kohl in black coffee, which is really brown. And sometimes I use eye shadow and a brush to achieve a softer look.
My mascara is non-negotiable. I've used Lancome mascara since I was 16, and currently it is the Hypnose Drama mascara that I adore.
And eyebrow pencil . . . I am not brand loyal, but it is an essential. My eyebrows are verrry thin, especially on the ends. Gotta love the aging process, dontcha!?
And finally . . . lips! I love and adore this Chanel lipgloss. I have it in several colors. And I always use lip liner.
That's the long and the short of it.
As far as skincare goes, I swear by Theraderm and my Clarisonic.


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Crime and criminality
Allow me to make a distinction between crime and criminality. Crime is often between one or two people. I do not seek to minimize those kinds of criminal acts because a death for example can affect the lives of families on both sides. It is my personal belief that those who commit crimes and are labeled criminals generally should be punished to the fullest extent of the law, particularly those who commit vicious and inhumane acts. However, those who commit acts of criminality which are generally referred to as white collar crimes are more devastating to the generally public, because their criminal acts are more detrimental to a monumental number of people from every segment of the general population.


text: In today's world, the purchase of "big ticket" items requires the use of debt. It would be nearly impossible to purchase a house-particularly early in one's life-without using a mortgage. It is also extremely difficult to purchase a car without borrowing the money to do so. Many people use home equity loans to make improvements to their house or for other major purchases. And with the rising costs of higher education, many people borrow for college expenses. Utilization of debt is necessary, but it needs to be used wisely to ensure your long-term financial health.


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Reporter: Liam Bartlett
Producers: Gareth Harvey, Ali Smith
Every year, thousands of young Australians fly off for a gap year adventure. Their travels take them all over the world, often to poor and dangerous places that make their mums and dads fret.
But Karen Bourke wasn't worried when she waved her son off at the airport.
After all, Glenn was only going to New Zealand and that's almost as safe as home - right?
But the world capital of adventure tourism can be a deadly place as Glenn and eight others so tragically discovered.
Full transcript:
STORY – LIAM BARTLETT: If you've got an adventure fantasy, there's no better place to make it real than here in 'Lord of the Rings' country. New Zealand is adrenaline central. And nothing's more heart-stopping than 19,000 feet of sky-diving. But what was to be the highlight of Melbourne teenager Glenn Bourke's New Zealand odyssey ended in death on a South Island airstrip.
SAM: The hardest thing for me is - was it quick? Did he know that he was dying? Did he know that he's not going to live through this plane accident?
LIAM BARTLETT: This was a tragedy that was almost inevitable - the result of a string of failures. And despite damning evidence, no-one will accept responsibility for the deaths of Glenn Bourke and eight others - who died not in some far-off country, but just across the Tasman. You knew your agency had screwed up, didn't you?
GRAEME: Not at all.
LIAM BARTLETT: Right after that crash?
GRAEME: No. Not correct at all.
LIAM BARTLETT: Like most 18-year-olds, Glenn Bourke was up for adventure – and he was ready to work for it.
KAREN: He got three jobs in the end, to save his money to get there, yes.
LIAM BARTLETT: What about this picture over here, Karen?
KAREN: That's the last posting he put on Facebook.
LIAM BARTLETT: Glenn's mum Karen encouraged him to see the world, following in the footsteps of his sister Samantha. And, after all, he was only going to New Zealand.
KAREN: It was just the thing the kids were gonna do - I never ever worried about it. I just encouraged them - go, enjoy life, do what you gotta do, you know?
LIAM BARTLETT: Can you remember that day, that last moment when you saw Glenn? What was the last thing that you said to him?
KAREN: Well, I dropped him off at the airport, and you know, I think I said to him be safe, and I got one of those rare cuddles that you get off your teenage boys at the airport. Which I thought was pretty impressive for an 18-year-old boy, yes.
SAM: I said "See you, Glenn," and I gave him a big squeeze, and said have fun, you know, don't do anything I wouldn't do – so there was something there told me I needed to give him a cuddle. He needed to know, I needed to have that last squeeze.
LIAM BARTLETT: As first-time trips go, Glenn's has it all. Whitewater rafting, bungee jumping, and on September 4, 2010, Glenn and three other young adventurers prepare for the ultimate - a tandem skydive over the glorious Fox Glacier.
KAREN: I knew he was going to sky dive. I knew he was going to bungee jump. I knew that he was going whitewater rafting. They were all the big plans.
LIAM BARTLETT: Among those onboard is 24-year-old Bradley Coker from London.
HAYLEY: There will never ever be another Bradley, and that's what breaks my heart, is that we were perfect for each other. We were made for each other.
LIAM BARTLETT: Bradley and his girlfriend Hayley Denham had been in New Zealand just ten days - the latest leg of an epic world tour. And Bradley's gap year was about to hit high-gear - doing what Hayley had done a week before - jump out of a plane.
HAYLEY: The weather was beautiful, the scenery was lovely, and he just had that attitude of "wow, you know, if there's anywhere to do a skydive, let's do it over a glacier, and let's do it in New Zealand."
LIAM BARTLETT: So he got off the bus, and said goodbye to you.
HAYLEY: Yes, that's right, and he blew me a kiss, and I blew him a kiss back, and we waved goodbye, and then off he went.
LIAM BARTLETT: That was -
HAYLEY: - into the minibus, and that was the last time I saw him.
LIAM BARTLETT: Alive?
HAYLEY: Yeah.
LIAM BARTLETT: What neither Bradley nor Glenn know is that this aircraft is actually a crop duster, recently converted for skydiving. That's significantly changed the plane's weight and balance - and in aviation, weight and balance is a matter of life and death.
BRADLEY: Is it always this bumpy?
GLENN: Yeah, it's normal.
LIAM BARTLETT: It is simply the wrong plane for the wrong job - in the words of the official investigator, an accident waiting to happen.
SAM: If Glenn had of said he was going skydiving in Thailand, we would have said no mate, think of another place. Why don't you go to New Zealand - it's the adventure capital of the world, and it's safe. It's hard to think - it's hard to fathom.
HAYLEY: You are happy to accept that there could be a risk that your parachute might not open, there could be a risk that your foot gets tangled into your parachute upon jumping out of the plane.
LIAM BARTLETT: Whatever.
HAYLEY: Yeah, but you do not accept that there is a risk of the plane crashing.
LIAM BARTLETT: The aircraft taxies for what will be its ninth flight of the day. The pilot heads down the runway, oblivious to the fact that this time, the plane is not just dangerously out of balance, it's fatally so. When it takes off, the nose suddenly kicks up - almost vertically. Inside, the passengers are thrown back, shifting the plane's critical centre of gravity even more towards the rear. The aircraft stalls, turns on its wing, then plunges to the ground.
SAM: To know that the plane tipped, crashed and caught on fire quite quickly, as weird as it sounds, was comforting for me - to know that he didn't - he probably didn't sustain internal injuries, and he probably didn't have the time to fear the plane crashing, 'cause it all happened so quickly, and that sort of helped, in a way - to know that he didn't suffer.
LIAM BARTLETT: Glenn's death was especially cruel news for Karen and Sam. They'd lost a husband, a father, six years earlier to cancer.
KAREN: Physically ill is exactly how you feel. It's like I'd been kicked in the guts. It was pretty horrific, yeah. I don't know, I don't think anyone should feel like this.
HAYLEY: I had a knock at the door – "Are you Hayley Denham?" Yes, yes I'm Hayley. "Can you come with us please?" I said what's happened? I knew - I knew straightaway something had happened, and I just said no, no, no, no - I don't believe you. I don't believe you. And they said "Yes, there was a plane crash." And then at that point, I literally broke down.
ELIZABETH: It's really hard to remember everything because it was such a blur. I mean we were both just crying. It was just mad.
LIAM BARTLETT: Across the world in the UK, Bradley Coker's sister Elizabeth, and his father Chris were devastated by the news.
CHRIS: What we got was the police knocking on the door at five o'clock in the morning and they came into this room and very quickly just hit us with the worst news anybody could ever want to hear – your son is dead. I banged my head on the wall I told them it couldn't be possibly true and they said it is true.
LIAM BARTLETT: The official accident investigation report blames a tragic chain of events and oversights. Of seven individual findings, only one involves failure by the pilot, Chaminda Senadhira, to check the aircraft's weight and balance. The other six implicate the New Zealand aviation regulator, for allowing the plane to fly without ever inspecting its major modifications.
GRAEME: At the end of the day, it's the decision-making by the pilot. That's the cause of the accident.
LIAM BARTLETT: It's the pilot's fault.
GRAEME: It's the - it's the fault of the operator of the aircraft, yes. Largely, correct.
LIAM BARTLETT: So, better to blame a dead pilot than a roomful of live bureaucrats? Graeme Harris is director of the New Zealand Civil Aviation Authority. The CAA - Civil Aviation Authority - responsible for aviation safety and standards, and there's not one person in the office who'll put their hand up and say I might have done something wrong? No one pays a penalty at the regulator?
GRAEME: I'm not aware that there were any particular failings by any individual at the time.
LIAM BARTLETT: If there was a failure in the regulatory system, and you're the regulators, someone hasn't done their job properly. How can you sit there and say no-one's done anything wrong?
GRAEME: Well, because nobody has done anything wrong. I'm aware that the systems were a little slack at the time. In fact, that's the wrong word.
LIAM BARTLETT: A little bit slack.
GRAEME: No, I did say I used the wrong word there. They could have been tighter.
LIAM BARTLETT: Do you think the regulator was doing his job in this case?
MAURIE: Not at all.
LIAM BARTLETT: Maurie Baston is an air-safety expert, formerly with Australia's Civil Aviation Safety Authority. He says blaming the pilot for this crash is nothing more than a bureaucratic cop-out. The CAA says, full stop, it was pilot error – it was the pilot's fault. Do you agree with that assessment?
MAURIE: That's rubbish. It is systemic failure. You can start at the bottom or start at the top, and you say, okay, the regulations are in place, the industry is supposed to do what they're told, the regulator has then got to check and make sure that the industry is compliant.
LIAM BARTLETT: And in this case the regulator's missing in action.
MAURIE: In this case the regulator didn't regulate, as set out clearly in the report.
LIAM BARTLETT: So in all the variables that could have caused that crash, one was that the CAA was not doing its job properly - is that a fair comment?
MAURIE: That's a fair comment. That's a fair comment, yeah.
LIAM BARTLETT: What's all the more tragic about this, is that appropriate laws are now in place - the CAA actually tightened up its rules just 10 days before the crash, ordering that all planes with major modifications be inspected by a CAA expert. But instead of grounding the aircraft until it was inspected, the CAA allowed it to keep flying. So the system tightened up?
GRAEME: Exactly.
LIAM BARTLETT: Ten days before the crash?
GRAEME: Correct. But as I say, tragically too late to pick up the particular modifications to this aircraft.
LIAM BARTLETT: That's breathtaking.
GRAEME: Well, I would say with the benefit of hindsight, the resource allocation should perhaps - more of it should have been made to adventure aviation. Perhaps that's true, yes.
LIAM BARTLETT: The CAA says they didn't have the resources to carry out all those necessary checks.
SAM: Yeah, it's not a good enough excuse, I don't think. Get the resources. This is people's lives. You're in the air.
LIAM BARTLETT: It's a tough question but who do you blame for Bradley's death?
CHRIS: I think it, I really do blame the CAA. I do believe that they are the regulator and they are ultimately responsible to ensure that everybody involved in aviation is doing their job properly.
LIAM BARTLETT: You're adamant that there are pen pushers sitting behind desks, who have blood on their hands?
CHRIS: I do feel that way.
ELIZABETH: I feel that way as well, I absolutely feel that way.
LIAM BARTLETT: While the CAA's trying to shift blame to the pilot and the company, the families will find little comfort there. What the victims of that crash didn't know when they boarded that plane was that no matter what happened – no matter what went wrong – the company wasn't responsible. You see, here in New Zealand, when you take a risk in adventure tourism, you take all the risk, because companies here can't be sued for negligence. Instead there's a standard one-off compensation payment, so paltry that in this case it hardly covered the cost of flying the bodies home.
LIAM BARTLETT: What is it about, is it about a payout?
CHRIS: Justice for Bradley, no it's not about compensation at all. What I'm really about is that nobody else gets a five o'clock knock on the door to tell them that their son or daughter's been killed. I want justice for my son. My son did not deserve to die and certainly nobody else should in this way.
KAREN: I just want to know who's going to change that? Who's going to make it different? Who's going to make the kids that will keep travelling to New Zealand and doing skydiving - who's going to make them safe?
LIAM BARTLETT: Does the CAA plan on apologising?
GRAEME: Apologising to whom?
LIAM BARTLETT: Nine families would be a good start.
GRAEME: I don't see a need to apologise. If you read the report, you'll see that the CAA complied with all of the existing CAA rules and regulations at the time. I see no reason to apologise.
LIAM BARTLETT: New Zealand may not be saying sorry, but it has brought in new regulations for the aviation and skydiving industries. The question is, can it enforce them? But of course, that's all too late for Hayley, and the plans she and Bradley had to start a family.
HAYLEY: There wasn't a day that went past where we weren't together, and to be without him every single day is horrible, it's so hard.
LIAM BARTLETT: So that's the last photo you have of him, that was taken.
SAM: Yeah.
KAREN: Yeah.
LIAM BARTLETT: And too late for the Bourkes, who must live with another death, and more heartache than any family should bear.
KAREN: Sometimes what doesn't kill you makes you stronger, I think perhaps. I think I'm a reasonably strong person. I don't know why I had to lose my son as well as my husband. I have no idea.
SAM: My mum is as strong as an ox. She's very strong, but this has really kicked her for six. She's not doing too well. I don't know how you get up every day without your son. It's hard.
' +


text:
Welcome Health Care Practitioners
If you are here to apply for
Certification as Pastoral Assistant
Go Here
If you are here to learn about and apply for PMA License -
Just Keep Reading!
This is a public area therefore information is limited. If you are interested in PMA license, much more information is available through a PMA license representative.
If you have not read "About the PMA" please start thereCommonly Asked Questions about PMA License
Q. When was the PMA established?
A. The idea for the PMA came about in the 90's and original launch was early 2000's. The the PMA has experienced unprecedented growth with membership encompassing all U.S. states, Canada and many other countries and as of 2013, we believe the PMA is the largest health membership of its type in the World.
Protecting the Almighty's
Health Care workers
is a concept whose time has clearly come!
Q. How large is the PMA?
A. Policy prevents the PMA from releasing exact membership numbers however we can affirm that the PMA family is many many thousands, growing at an average rate of over 3000 new members monthly.
Q. Why PMA License?
A. The PMA requires practitioners that wish to provide services to the PMA membership to hold PMA license, for the same reason that governments require practitioners to hold a license to offer services. State boards are charged with protecting the general public through establishing standards for the practice of conventional health care and accordingly, issuing license and regulating providers. Regulation of the Almighty's health care concepts is outside the jurisdiction of these secular regulatory boards, but no different than conventional health care in the respect that it is prudent that standards be established for the licensure and regulation of practitioners. While no agency can guarantee the suitability of any provider for any individual, requiring providers that offer services to the PMA membership to pass the PMA license process, provides protection for our members and assures that the PMA can hold the provider accountable to license rules.
Q. Is PMA license "recognized"?
A. Yes. Because of the nature of PMA license it has a very solid legal basis in all U.S. States and is also respected in a large number of other countries. The PMA is a well organized private ecclesiastical association operating in accordance with U.S. Constitutional provisions and overwhelming Supreme Court precedence.
Q. Since PMA license is ecclesiastical (ministerial), are licensees eligible for tax exemptions?
A. PMA Constitutional Canon III prohibits licensees from using PMA license to seek any tax benefit. The PMA was formed for the lofty purpose stated in our Constitution, not for any tax purpose, and no activity is permitted that may potentially discredit that mission.
Will PMA license provide practice rights for both the natural health
professional and state licensed provider?
A. Yes. PMA license operates the same for unlicensed and state licensed providers that meet PMA standards.
Q. What does the PMA Legal Department do?
A. The PMA legal department works to assure that the right to provide ecclesiastical health and wellness services is respected. The PMA is also affiliated with the National Center for Life & Liberty (NCLL). The NCLL attorney network stands ready to assist PMA licensees in protecting constitutional and religious freedoms. NCLL assistance must be initiated through the PMA legal department.
Q. Has PMA license been "challenged" in U.S. states or other countries?
A. Throughout history the church has played a significant role in health care, in fact the bible is clear on the role of the church in health. Unfortunately, over the past 100+ years church's have largely cast messages for physical and mental health from the pulpits and have focused solely on the spiritual aspect. This abandonment by the Church and takeover of all health care by conventional medicine, has resulted in a widespread misconception that all health care falls within the domain of conventional medicine, but, the rights of ecclesiastical entities to share bible based concepts for health have not changed and remain constitutionally guaranteed in the U.S. and many other countries.
This misconception has also ironically led to the perception that the PMA is "breaking new ground" with the practice of bible based medicine, rather than the truth, which is that the PMA is merely picking an important ball back up that has been dropped by the Church.
Because the public has forgotten that the ecclesiastical has a responsibility for health care, providing such services may be challenged by secular regulatory agencies. Fortunately however, in the U.S. the right to do so is highly upheld and it would be necessary to overturn a century of Supreme Court precedence to successfully impede the sharing of ecclesiastical health concepts.
Practitioners licensed by the PMA (never PMA license itself) have been challenged for various reasons, however, no practitioner that operates within the confines of PMA license has ever lost the right to offer PMA services, anywhere in the world!
Q. Who are PMA licensed providers?
A. PMA licesed providers come from all fields of health care, counseling and ministry and all have one thing in common. They are spiritually oriented and believe ecclesiastical based health and wellness should be restored, for the good of the people!
Q. What is the ratio of natural health professionals to state licensed providers in the PMA?
A. PMA licensees are about 50% natural health professionals and about 50% conventionally licensed providers from virtually every specialty in medicine, mental health and ministry.
If I am state licensed will PMA license allow me to offer services
that may be outside my scope of practice?
A. PMA license authorizes the offering of PMA based ecclesiastical health and wellness services only, and in no way effects, either prohibiting or extending, any service a licensee may be authorized to offer under any state license.
Q. If I am state licensed as a MD, Chiropractor etc, can or will my state board prevent me from holding PMA license or offering PMA health and wellness services?
A. According to the Constitution and overwhelming Supreme Court precedence, individuals have certain guaranteed rights and among those are the right to work (and have as many occupations as they desire) and to hold the religious belief of their choice. These rights may only be impinged in specific circumstance, and offering ecclesiastical health & wellness services on behalf of the PMA is not one of those. When PMA license rules are followed, including separation of PMA services from any state licensed services, PMA license has no effect on any state license and state license has no effect on PMA license.
Q. If I am an unlicensed natural health practitioner in a state that has passed
health freedom legislation, will PMA license benefit me?
A. If you wish to offer spiritually based health and wellness services, then PMA license might be a great fit for you. Note that health freedom is not necessarily health freedom when it comes to the practitioner.
If I am an unlicensed natural health practitioner and my state generally leaves
such practitioners alone, do I still need PMA license?
A. If you wish to offer spiritually based health and wellness services, then PMA license might be a great fit for you. Clearly all practitioners will benefit from practice protection and credibility.
Q. What are the qualifications for PMA license?
A. This topic is too broad to be covered in this brief writing. Please complete the brief Contact form here and a PMA license representative will be happy to discuss the requirements with you.
What is the scope of practice under PMA license?
A. Practitioners will learn more on this topic through the license process, briefly though; if a service is scripturally valid, safe and uses natural substances and/or therapies then it is likely approved.
Q. I am a state licensed chiropractor and wish to include services that are not permitted under my DC license. Will PMA license protect me for offering these additional services?
A. PMA license has no effect on your DC license, and state regulated services are not permitted under PMA license. These are separate services and each has a specific scope of practice.
Is Live Blood Analysis permitted under PMA license?
A. Yes because the PMA has determined that such practice meets the above criteria. As a rule, as long as a practitioner is properly educated/certified in a particular natural based therapy or practice and that service meets our standard criteria then it is included under PMA license.
Q. Can I provide hands on "touch" therapies under PMA license?
A. Of course. The bible never restrained touch and we don't intend to start adding to the holy bible.
Is Hypnosis, counseling and energy based modalities such as the Emotion Code covered under PMA license?
A. Yes.
What does it cost to be PMA licensed?
A. There is no "one size fits all" when it comes to cost. The PMA license process is a comprehensive process and multiple factors are evaluated. The staff time required along with actual cost to complete the practitioner profile varies with each practitioner, therefore so does cost. There is an application fee that varies based on the above, and an annual license fee that varies based on the above as well. These factors are evaluated and application fee and annual license cost are determined as you proceed through the license process. The PMA developed the "no practitioner left behind" program in 2009 to assure that every qualifying practitioner can afford PMA license.
Q. Does the PMA provide clinical training?
A. The PMA phased out clinical training in 2011 to focus on what we do best, practitioner licensing and regulation to assure the safety of our members. We do endorse training resources.
Much more information is available from a PMA license representative.
Please complete and submit the Contact form to speak with a representative.


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MAY 29, 2013 - New York Post
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rogerfederer.com - Basel final
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Basel final
Roger will bid for his sixth trophy from seven editions of his home Swiss Indoors after defeating Paul-Henri Mathieu 7-5, 6-4 in the semi-finals today. The world No 1 will line up for the seventh time this season against Argentine danger man Juan Martin del Potro, who reached his second final in succession with a 6-2, 6-2 victory over Frenchman Richard Gasquet.Top seed Roger's win over Mathieu, a fellow over-30 player, saw the home star send down 10 aces without facing a break point in just under 90 minutes. "I'm very happy to be in this final again," said our champ who leads the ATP with six trophies this season and is fighting to finish the year as No 1."I've been serving really well. A lot of things have gone my way this week, it's been good so far. The final will be tough, even if I've beaten Del Potro so many times. We always have difficult matches including five sets at the French Open and 19-17 in the Olympics. He's playing well so I'll have to be ready." Roger won his ninth Basel semi-final from 10 played, with his lone loss at this stage coming to Argentine David Nalbandian a decade ago.The Swiss also moved alongside John McEnroe for fourth place in the post-1968 Open era with 875 career match wins.
Roger, chasing his sixth title in seven years at his hometown event, fired 10 aces and never allowed 101st-ranked Mathieu a break-point chance.Excellent anticipation at the net put our champ into position to hit a volleyed winner to create two set points in the first which he clinched with a forehand winner. Roger moved his opponent around the court in the final game before putting away an overhead to earn match point, and sealed his victory when Mathieu netted a two-handed backhand.Roger did not have to face one break point against Mathieu, converting two of the four that came his way to ease into the final.
Be agressive and serve well and please win your break points when you get them
I dont think you will have to many chances to get them but you can do it.
Every confidence in you love Helen xxxxx
With you always.
Wonderful performance Darling Maestro. Keep up the momentum and the title will be yours again .As the other song goes "You are always on my mind".
God Bless and bon chance .
Your devoted fan Flump XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
Good to see Mathieu doing well again after his knee injury, but much better of course that you won that match in 2 sets :-). Congratulations on making it to the final again. I am looking forward to a good match between you and JM Del Potro. I remember you saying to JM in your victory speech in Rotterdam earlier this year: "See you at the WTF!" Since JMdP has qualified for London your expectations/prediction hs proved to be correct.
Good luck for today!
Please, do it again!
with love and hope!!


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Chapter Four: The Reporting Cycle
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The previous chapter presented adjustments that might be needed at the end of each accounting period. These adjustments were necessary to bring a company's books and records current in anticipation of calculating and reporting income and financial position. This chapter begins by illustrating how such adjustments would be used to actually prepare financial statements.
Assume that England Tours Company began operation early in 20X3. In the process of preparing its financial statements for the year ending December 31, 20X3, England determined that various adjusting entries were needed. These adjusting journal entries are shown on the following page. The numbers are all "assumed." But, if it is unclear as to why any one of these entries might be needed, definitely review the detailed discussion in the previous chapter. The illustration shows:
- England's trial balance before the adjusting entries
- the adjusting journal entries
- the posting of the adjusting journal entries to the general ledger
- the adjusted trial balance.
If England attempts to prepare its financial statements based only on the unadjusted trial balance, the reported information would be incomplete and incorrect.
Most of the time, a company will prepare its trial balance, analyze the trial balance for potential adjustments, and develop a list of necessary adjusting entries. Knowing what to adjust is not necessarily intuitive. It usually requires hands-on review by someone who is very knowledgeable about the business. As a practical matter, a company should not allow everyone to have access to the accounting system for purposes of entering year-end adjustments; too many errors and rogue entries will appear. Instead, a company will usually have a defined process where proposed entries are documented on a form (sometimes called a journal voucher). These forms are submitted to a chief accountant/controller for review and approval. The approved journal vouchers then serve as supporting documents to authorize data entry into the accounting system.
The adjusted trial balance is ordinarily sufficient to facilitate preparation of financial statements. Take time to trace the amounts from England's adjusted trial balance to the following statements.
The financial statement preparation process is mostly mechanical, and easily automated. Once the adjusting entries have been prepared and entered, every accounting software package will race through the steps of processing the data to produce the financial statements. As such, one might be inclined to discount the need to understand how to move amounts from an adjusted trial balance into a set of financial statements. In some respects that is true, just as it is true that one does not need to know how to add and subtract if they own a calculator. Of course, there is value in understanding addition and subtraction even with a calculator. In the same light, please consider that understanding the flow of transactions into financial statements is essential.
Occasionally, one may desire to prepare financial statements that take into account necessary adjustments, but without actually updating journals and ledgers. Why? A manager may desire monthly financial reports even though the business may not formally prepare and book adjusting entries every month. A worksheet approach can be used for this purpose. Or, an auditor may use a worksheet to prepare financial statements that take into account recommended adjustments, before proposing that the actual journal/ledger be updated.
The following illustrates a typical worksheet. The data and adjustments correspond to information previously presented for England. The first set of columns is the unadjusted trial balance. The next set of columns reveal the end-of-period adjustments. The information in the first two sets of columns is combined to generate the adjusted trial balance columns. The last three pairs of columns are the appropriate financial statement extensions of amounts from the adjusted trial balance columns.
For example, Cash is an asset account with a debit balance, and is "appropriately" extended from the adjusted trial balance columns to the debit column of the balance sheet pair of columns. Likewise, Revenue is an income statement account with a credit balance; notice that it is extended to the income statement credit column. This extension of accounts should occur for every item in the adjusted trial balance. Look at the worksheet, and consider the additional comments that follow.
After all adjusted trial balance amounts have been extended to the appropriate financial statement columns, the income statement columns are subtotaled. If credits exceed debits, the company has more revenues than expenses (e.g., $32,800 vs. $30,200 = $2,600 net income)). Or, an excess of debits over credits would represent a net loss. To complete the worksheet, the amount of net income or loss is entered in the lower portion of the income statement columns in a manner which causes total debits to equal total credits. England Tours had a $2,600 net income, and a debit is needed to balance the income statement pair. An offsetting credit is entered in the lower portion of the retained earnings columns. This credit represents income for the year that must be added to retained earnings to complete the preparation of a formal statement of retained earnings. Within the retained earnings columns, the subtotal indicates that ending retained earnings is $1,600 (noted by the excess of credits ($2,600) over debits ($1,000)); this amount is debited in the retained earnings columns and credited in the balance sheet columns, thereby bringing both sets of columns into balance.
The companion website includes a linked animation that presents the development of the worksheet on a step-by-step basis, and may further aid understanding of the worksheet's construction.
The illustration shown assumed England Tours was formed early in 20X3. As such, there was no beginning retained earnings balance. One may wonder how the worksheet would be influenced by a beginning retained earnings balance. The following is an illustration of England's 20X4 worksheet, where the $1,600 ending retained earnings from 20X3 carries over to become the beginning balance for 20X4. The other numbers for 20X4 are all assumed.
20X4 Illustration With Beginning Retained Earnings Balance
One may also be curious to see how a net loss situation would be handled in the worksheet. The next illustration is for England's 20X5 worksheet. It is assumed that England lost $1,000 in 20X5. Notice how the expenses of $39,600 exceed revenues of $38,600 as evident in the income statement columns. The $1,000 balancing amount is reflected as a credit in the income statement and a debit to the retained earnings column.
20X5 Illustration With Net Loss
Reflecting on the accounting processes thus far described reveals the following typical steps:
- transactions are recorded in the journal
- journal entries are posted to appropriate ledger accounts
- a trial balance is constructed
- adjusting entries are prepared and posted
- an adjusted trial balance is prepared
- formal financial statements are produced (perhaps with the assistance of a worksheet)
It appears that the accounting cycle is completed by capturing transaction and event information and moving it through an orderly process that results in the production of useful financial statements. Importantly, one is left with substantial records that document each transaction (the journal) and each account's activity (the ledger). It is no wonder that the basic elements of this accounting methodology have endured for hundreds of years.
There remains one final process known as the closing process. Closing has two objectives:
Closing is a mechanism to update the Retained Earnings account in the ledger to equal the end-of-period balance. Keep in mind that the recording of revenues, expenses, and dividends do not automatically produce an updating debit or credit to Retained Earnings. As such, the beginning- of-period retained earnings amount remains in the ledger until the closing process "updates" the Retained Earnings account for the impact of the period's operations.
Revenues, expenses, and dividends represent amounts for a period of time; one must "zero out" these accounts at the end of each period (as a result, revenue, expense, and dividend accounts are called temporary or nominal accounts). In essence, by zeroing out these accounts, they are reset to begin the next accounting period. In contrast, asset, liability, and equity accounts are called real accounts, as their balances are carried forward from period to period. For example, one does not "start over" each period reaccumulating assets like cash and so on; their balances carry forward.
Closing involves a four-step process:
This process results in all revenues and expenses being "corralled" in Income Summary (the net of which represents the income or loss for the period). In turn, the income or loss is then swept to Retained Earnings along with the dividends. Recall that beginning retained earnings, plus income, less dividends, equals ending retained earnings; likewise, the closing process updates the beginning retained earnings to move forward to the end-of-period balance.
Following are the closing entries for England Tours for 20X3. Compare the accounts and amounts to those that appeared in the 20X3 adjusted trial balance:
The effect of the above entries is to update the Retained Earnings account and cause a zero balance to occur in the temporary accounts. The Income Summary account is also "zeroed" out ($32,800 (cr.) = $30,200 (dr.) + $2,600 (dr.)). The following T-accounts reveal the effects of the closing entries:
The post-closing trial balance reveals the balance of accounts after the closing process, and consists of balance sheet accounts only. The post-closing trial balance is a tool to demonstrate that accounts are in balance; it is not a formal financial statement. All of the revenue, expense, and dividend accounts were zeroed away via closing, and do not appear in the post-closing trial balance.
Many accounting software programs are based on database logic. These powerful tools allow the user to query with few restrictions. As such, one could request financial results for most any period of time (e.g., the 45 days ending October 15, 20XX), even if it related to a period several years ago. In these cases, the notion of closing the accounts becomes far less relevant. Very simply, the computer can mine all transaction data and pull out the accounts and amounts that relate to virtually any requested interval of time.
Reversing entries are optional accounting procedures which may sometimes prove useful in simplifying record keeping. A reversing entry is a journal entry to "undo" an adjusting entry. Consider the following alternative sets of entries.
The first example does not utilize reversing entries. An adjusting entry was made to record $2,000 of accrued salaries at the end of 20X3. The next payday occurred on January 15, 20X4, when $5,000 was paid to employees. The entry on that date required a debit to Salaries Payable (for the $2,000 accrued at the end of 20X3) and Salaries Expense (for $3,000 earned by employees during 20X4).
The next example revisits the same facts using reversing entries. The adjusting entry in 20X3 to record $2,000 of accrued salaries is the same. However, the first journal entry of 20X4 simply reverses the adjusting entry. On the following payday, January 15, 20X5, the entire payment of $5,000 is recorded as expense.
Illustration Without Reversing Entries
Illustration With Reversing Entries
The net impact with reversing entries still records the correct amount of salary expense for 20X4 ($2,000 credit and $5,000 debit, produces the correct $3,000 net debit to Salaries Expense). It may seem odd to credit an expense account on January 1, because, by itself, it makes no sense. The credit only makes sense when coupled with the subsequent debit on January 15. Notice from the following diagram that both approaches produce the same final results:
In practice, reversing entries will simplify the accounting process. For example, on the first payday following the reversing entry, a "normal" journal entry can be made to record the full amount of salaries paid as expense. This eliminates the need to give special consideration to the impact of any prior adjusting entry.
Reversing entries would ordinarily be appropriate for those adjusting entries that involve the recording of accrued revenues and expenses; specifically, those that involve future cash flows. Importantly, whether reversing entries are used or not, the same result is achieved!
The balance sheet reveals the assets, liabilities, and equity of a company. In examining a balance sheet, always be mindful that all components listed in a balance sheet are not necessarily at fair value. Some assets are carried at historical cost, and other assets are not reported at all (such as the value of a company's brand name, patents, and other internally developed resources). Nevertheless, careful examination of the balance sheet is essential to analysis of a company's overall financial condition. To facilitate proper analysis, accountants will often divide the balance sheet into categories or classifications. The result is that important groups of accounts can be identified and subtotaled. Such balance sheets are called "classified balance sheets."
The asset side of the balance sheet may be divided into as many as five separate sections (when applicable): Current assets; Long-term investments; Property, plant and equipment; Intangible assets; and Other assets. The contents of each category are determined based upon the following general rules:
- Current Assets include cash and those assets that will be converted into cash or consumed in a relatively short period of time; specifically, those assets that will be converted into cash or consumed within one year or the operating cycle, whichever is longer. The operating cycle for a particular company is the period of time it takes to convert cash back into cash (i.e., purchase inventory, sell the inventory on account, and collect the receivable); this is usually less than one year. In listing assets within the current section, the most liquid assets should be listed first (i.e., cash, short-term investments, and receivables). These are followed with inventories and prepaid expenses.
- Long-term Investments include land purchased for speculation, funds set aside for a plant expansion program, funds redeemable from insurance policies (e.g., cash surrender value of life insurance), and investments in other entities.
- Property, Plant, and Equipment includes the land, buildings, and equipment productively in use by the company.
- Intangible Assets lack physical existence, and include items like purchased patents and copyrights, "goodwill" (the amount by which the fair value of a purchased business exceeds that entity's identifiable net assets), rights under a franchise agreement, and similar items.
- Other Assets is the section used to report asset accounts that just don't seem to fit elsewhere, such as a special long-term receivable.
Just as the asset side of the balance sheet may be divided, so too for the liability section. The liability section is customarily divided into:
- Current Liabilities are those obligations that will be liquidated within one year or the operating cycle, whichever is longer. Normally, current liabilities are paid with current assets.
- Long-term Liabilities relate to any obligation that is not current, and include bank loans, mortgage notes, certain deferred taxes, and the like. Importantly, some long-term notes may be classified partially as a current liability and partially as a long-term liability. The portion classified as current would be the principal amount to be repaid within the next year (or operating cycle, if longer). Any amounts due after that period of time would be shown as a long-term liability.
The appropriate financial statement presentation for equity depends on the nature of the business organization for which it is prepared. Businesses generally may be organized as sole proprietorships, partnerships, or corporations. The illustrations in this book generally assume that the business is incorporated. Therefore, the equity section consists of:
- Capital Stock includes the amounts received from investors for the stock of the company. The investors become the owners of the company, and that ownership interest is represented by shares that can be transferred to others (without further involvement by the company). In actuality, the legalese of stock issues can become quite involved, and one is apt to encounter expanded capital stock related accounts (such as preferred stock, common stock, paid-in-capital in excess of par, and so on). Those advanced issues are covered in subsequent chapters.
- Retained Earnings should be familiar, representing the accumulated income less the dividends. In essence, it is the profit that has been retained and plowed back (reinvested) into expansion of the business.
There is nothing that requires that a business activity be conducted through a corporation. A sole proprietorship is an enterprise owned by one person. If the preceding classified balance sheet illustration was instead being prepared for a sole proprietorship, it would look the same except that the equity section would consist of a single owner's capital account (instead of capital stock and retained earnings). If several persons are involved in a business that is not incorporated, it is likely a partnership. Again, the balance sheet would be unchanged except for the equity section; the equity section would be divided into separate accounts for each partner (representing each partner's residual interest in the business). Recent years have seen a spate of legislation creating variants of these entity forms (limited liability companies/LLC, limited liability partnerships/LLP, etc.), but the overall balance sheet structure is relatively unaffected. The terminology used to describe entity forms and equity capital structure also varies considerably around the world, but there is very little substantive difference in the underlying characteristics or the general appearance and content of the balance sheet.
Financial statements, by themselves, may not tell the whole story. Many important details about a company cannot be described in money on the balance sheet. Notes are used to describe accounting policies, major business events, pending lawsuits, and other facets of operation. The principle of full disclosure means that financial statements result in a fair presentation and that all facts which would influence investors' and creditors' judgments about the company are disclosed in the financial statements or related notes. Oftentimes, the notes will be more voluminous than the financial statements themselves.
Investors and creditors must be mindful of a company's liquidity. Liquidity is the ability of a firm to meet its near-term obligations as they come due. Inadequate liquidity can spell doom, even for a company with bright long-term prospects and significant noncash assets.
Working capital is the difference between current assets and current liabilities. The illustration for Classy Company revealed current assets of $450,000 and current liabilities of $150,000. Thus, working capital is $300,000 ($450,000 - $150,000). For obvious reasons, one would hope to find a positive amount of working capital. If not, it may be an indication of financial stress.
Of course, care should be taken in drawing blanket conclusions about a firm's condition based solely upon an examination of a single number. Could a firm have negative working capital, and still be in great shape? Yes! For instance, the firm may have a standby letter of credit at a bank that enables it to borrow money as needed to meet near-term obligations. Or, some companies are in great shape even though they have negative working capital. Consider a fast food restaurant that has virtually no receivables (most sales are for cash) and a very low inventory (bread and milk don't store well). The only current assets may consist of cash, nominal inventories, and some prepaid items. Nevertheless, they may have current liabilities in the form of significant accounts payable and short-term debt. How do they survive? The velocity of their cash flow may be very fast, as they hopefully turn large volumes of business at high profit margins. This enables the spinning of enough free cash flow to pay obligations as they come due and have money left over to reinvest in growing other business locations. So, working capital is important to monitor. Just be careful about blanket conclusions based on any single measure.
Is $1,000,000 of working capital a lot? Maybe, maybe not. To a corporate giant, $1,000,000 is but a drop in the bucket and that amount of working capital could signal the end. On the other hand, a "mom and pop" business could be doing grand with far less than $1,000,000. So, it really depends on the ratio of current assets to current liabilities. The current ratio is used to express the relative amount of working capital. It is calculated by dividing current assets by current liabilities:
Current Ratio = Current assets /Current Liabilities
Classy Company has a current ratio of 3:1 ($450,000/$150,000). Be advised that ratios can be manipulated. If Classy wished to increase its current ratio, it could just pay off a little debt. For instance, if it paid off $50,000 of accounts payable with cash, then current assets and current liabilities would each decline by $50,000, and the revised current ratio would "improve" to 4:1 (($450,000 -$50,000)/($150,000 - $50,000)).
A company could possess a large amount of inventory that is not easily sold. Thus, the current ratio (which includes inventory) could signal no problem, all the while the company is struggling to pay its bills. A tougher ratio is the quick ratio. This ratio provides a more stringent test of debt-paying ability by dividing only a firm's quick assets (cash, short-term investments, and accounts receivable) by current liabilities:
Quick Ratio = (Cash + Short-term Investments + Accounts Receivable)/Current Liabilities
Classy Company has a quick ratio of 1.5:1 (($100,000 + $50,000 + $75,000)/$150,000).


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MIDDLEBORO — This year, four young artists of the John T. Nichols Jr. Middle Sschool, Peter Colagero, Matthew Crowley, Melissa Foley and Katelyn Harrington have won Honorable Mentions in the Scholastic Art and Writing Contest, a prestigious award program that goes back to 1923. Young artist Alexa Cushing, a student at Middleboro High Sschool, has earned a Silver Key. This contest is the longest running, most prestigious recognition program for creative teens in the nation.
The Alliance partners with more than 100 visual and literacy-arts programs nationwide to bring the awards to local communities each year. Students in grades 7-12 can apply in 28 categories of art and writing for the chance to have their works published or exhibited. The awards are the nation's largest source of scholarships for young artists and writers. In just the last five years, more than 60 top arts institutes and colleges have partnered with the Awards to make $40 million in scholarships and financial aid available to Scholastic Award winners.
Submissions are juried by a panel of noteworthy professionals, some of whom are past award recipients. The judges look for works that "best exemplify originality, technical skill and the emergence of personal voice or vision."
Location, ST | website.com


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Moving toward a transportation system that fuels healthy people and a healthy planet.
By Jack McCornack
MAX, Auto X Prize, 100 mpg, horesepower, acceleration, gas mileage
The rules for the Progressive Insurance Automotive X Prize have been under development for some years now, and all us entrants are on pins and needles — waiting for their release. We've had looks at rule proposals all along the way, given to us in confidence. That's really been the only challenge I've faced as a combination entrant/journalist: there have been times I've had burn-after-reading documents and had to resist my urge to blab.
But now that the latest draft of the Auto X Prize Competition Guidelines have been made available to the public, I'm going to ask for your advice.
The final rules are pretty certain to require we meet a performance standard of zero to 60 mph in under 18 seconds. Not much under, 17.999 will do, but for MAX, that's going to be tough.
What? 18 seconds to 60 mph isn't very fast, but you'd be surprised how many vehicles on the road can't do it. Fully loaded, my four-cylinder Dodge Caravan can't do it, and while it's hardly a performance car, it's adequate. Anyway, this 18 second thing is a fairly recent requirement. It wasn't in the projections when we signed up, so we had designed MAX from the get-go to hit 60 mph in 20 seconds.
Why 20 seconds? Because that's in keeping with the low budget sports cars you could buy new when I was young (and quicker than some, such as the Bugeye Sprites and the Karman Ghias) and I thought it could be done today with a 100-mpg, low-budget sports car. I'll confess we haven't hit 60 mph in 20 seconds yet. On paper it looks like streamlining will get us down to that, so I'm not worried. Or I wasn't before … but I am now.
To increase acceleration to a given speed by 10 percent (in this case, from 20 seconds to 18 seconds) requires more than 20 percent more horsepower. To skim over the math, it would take 10 percent more thrust applied for the same length of time, but by definition it has to be accomplished in 10 percent less time.
1.1 squared = 1.21 so that's 21 percent there. Plus there's no acceleration happening when I'm shifting gears and I doubt I can shift gears 10 percent faster (if it takes me a quarter second per shift then we're really comparing 17 seconds of acceleration with 19 seconds of acceleration). And we don't have much besides horsepower we can mess with.
Make MAX lighter? That'd be nice, but it's not likely to happen given the weight of the additional crash protection structure we're installing.
So to put it simply, this upcoming performance rule is going to call for about 25 percent more horsepower than we have now. How are we going to go from the 32 horses we have to the 40 horses we need?
Beats me! But we're sure not giving up; we're going to find out. The first step of our research is to ask you. Got any ideas on how we can boost our power by 25 percent without hurting fuel economy? If so, please post a comment below!
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March 27, 2012
Copgate: Police responsibility under the Penal Code, not MACC's, to investigate
by Hafiz email@example.com
Following Home Minister Hishammuddin Hussein's mind-boggling response in Parliament last night to opposition queries on 'Copgate', former top cop Ramli Yusuff said the Malaysian Anti-Corruption Commission is not the right agency to conduct an independent investigation.
Describing Hishammuddin's reply to the MPs as defying logic, Ramli, the former Commercial Crime Investigations Department Director, told Malaysiakini the MACC was the very agency used by Attorney-General (A-G) Abdul Gani Patail and former Inspector-General of Police Musa Hassan to "fix" him and his men.
"It was the same agency that I say worked hand-in-glove with Gani to tamper with Police witnesses, circumvent Police investigations and fabricate evidence," he said.
"The MACC was also the agency that cleared Musa and Gani of many other allegations, including the AG's refusal to prosecute Tajuddin Ramli or his (Gani's) controversial haj trip with a proxy of Tajuddin.
"How could the Home Minister make such a proposal, as if mocking the criminal justice system?"
Yesterday, Hishammuddin when questioned by Pakatan Rakyat MPs Gobind Singh Deo (DAP-Puchong), Mahfuz Omar (PAS-Pokok Sena) and Sivarasa Rasiah (PKR-Subang), had suggested that the complaints be channelled to the MACC.
Commenting further, Ramli (right) said it was unfair of the Minister to claim that "the proper agency to investigate is the MACC" because the allegations involve a former IGP.
And if the Police investigate, the Opposition will say it is not fair, Hishammuddin explained. However,Ramli said: "I do not think anyone, including the Opposition, will complain if an investigation is conducted independently, properly and fairly.
"Police investigators have always risen to the occasion when I was Deputy Director of CID and we investigated our serving IGP Abdul Rahim Noor in the 'black eye' incident."If we can investigate objectively against a serving IGP, what more an ex-IGP?"
Gobind, in a statement today, agreed that the MACC cannot and should not be entrusted with the task of investigating 'Copgate'. He described Hishammuddin's suggestion as contrary in law and common sense, as one of the complaints is against the Anti-Corruption Agency (which preceded the MACC).
Pressing for an independent tribunal to investigate all issues openly and without fear or favour, Gobind questioned how Hishammuddin could suggest that the MACC should investigate matters involving its own conduct.
"This clearly shows Hishammuddin has failed to understand the issue and does not recognise its significance altogether. If the Home Minister doesn't get this, then one wonders whether he is fit to head his ministry to begin with."
List of Offences under Penal Code
Providing a clear list of alleged offences by Gani and Musa, Ramli said the two had abused their position by tampering with witnesses, fabricating evidence, circumventing Police investigations, obstructing justice and other offences that come under the Penal Code.
He said the principal agency enforcing the Penal Code is the Police, not the MACC. "We should leave the MACC to do what it does best, that is fighting corruption. While I would like to respect the view expressed by the Home Minister, unfortunately I cannot agree with what he had said in Parliament.
"Like the Home Minister, I too am a qualified lawyer. Additionally, I am an experienced career Police officer of 37 years, all of which was with the CID." In ticking off Hishammuddin, Ramli said the Minister should not be telling the Police what to do as they should be left to operate on their own. He said the Force knows what to do and must remain free from political interference.
Ramli said Hishammuddin should explain why he has been giving excuses for not allowing the Police to investigate 'Copgate'.
"Is it because the Police have shown independence in announcing its recommendation on the National Feedlot Corporation affair (to charge the executive chairperson Mohamed Salleh Ismail (left) (husband of Wanita UMNO chief Shahrizat Abdul Jalil).
"What are Gani and Musa so afraid of, if they are as innocent as they claim to be?" he asked.
"I have said nothing for the past five years. My men and I have obtained vindication from the courts. My men and I are just asking for justice and the truth and for the redemption of our honour. Is that too much to ask for?"
Last Friday, Prime Minister Najib Abdul Razak shot down calls for a tribunal against Gani, Musa and the ACA over the 'Copgate' affair. Responding the next day, Ramli said he and his men were disappointed, as they had acted on the cabinet's orders to curb the Ah Long menace by nabbing underworld kingpin Goh Cheng Poh.
Tribunal versus RCI
Malaysiakini has been asking for a response from Gani, Musa, former Deputy Home Minister Johari Baharom and the MACC. Only Musa has responded to date, but he only said, "Ask the A-G". Upon further reports being published, Musa claimed to the media that he had been cleared by the MACC.
Malaysiakini has also received many comments asking about the difference between a tribunal and a Royal Commission of Inquiry (RCI).
A tribunal can be held to investigate and decide whether there is sufficient evidence of misconduct, in order to remove a sitting judge or an A-G from office.
The A-G same rank as a Federal Court Judge (Article 145, Federal Constitution)
The power to set up a tribunal rests with the Prime Minister, who can determine the scope of its investigations.
In Malaysia's history there has only been one tribunal – in 1988, against Lord President Salleh Abas and four judges of the Supreme Court.
An RCI, which is appointed by the Yang di-Pertuan Agong, can investigate any matter. Previous panels have looked into the death of Teoh Beng Hock, the Lingam video tapes, the 'black eye' incident, and the nude squat saga, for example. The RCI can make findings and recommendations, but cannot take any punitive action.
Read More @ Source
More » Barisan Nasional (BN) | Pakatan Rakyat (PR) | Sociopolitics Plus | 大马社会政治


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I'm shamelessly advocating this treatment today. Why? Because I realised that I need to take my trotters off to get poifected asap. Getting a pedicure is such a feel good treat – and here's my reasons to book yourself in for that pedicure:
- Your feet will not only look gorgeous – they'll feel fab too. Total transformation, I promise you.
- Your piggies will be painted a gorgeous chip proof colour and look fantastic in sandals.
- Trained hands will basically give you a foot rub for ages, scrub away dead skin, file any yellow bits, clip your toenails and rub footbalm into your heels.
If you're like me you'll never have the patience to file, pumice, scrub, rub and painstakingly paint to professional standards.
This is a fab indulgence and if you've never had a pedicure before treat yourself soon. Even if it's not strictly sandal weather it's the nicest treatment – and lasts for weeks and weeks.


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The book, which has been reviewed by Daniel Walker Howe, a Pulitzer
Prize winner, recaps the story of Princeton Theological Seminary as the
Presbyterian Church's first seminary in America. The 544-page book
intertwines Princeton's story with American religious and cultural
events, the history of theological education, the Presbyterian church,
and conceptions of ministry in general.
• Mainline Protestants' perspectives on the Civil War, Vietnam, Civil Rights, and feminism
James Moorhead is professor of American church history at Princeton Theological Seminary and the senior editor of The Journal of Presbyterian History. Among his publications are American Apocalypse: Yankee Protestants and the Civil War, 1860–1869 and World Without End: Mainstream American Protestant Visions of the Last Things, 1880–1925.
© Princeton Theological Seminary P.O. Box 821, 64 Mercer Street, Princeton, NJ 08542-0803, 609.921.8300 An Institution of the Presbyterian Church (USA)PTS Calendars | A to Z Index | Information Technology | Trustees Website
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Windows 8's new interface has some huge benefits once you get used to it, but it does away with a lot of tried and tested favorites like easy access to the Windows Startup folder. I couldn't find an easy way to do, so I thought I'd share the best way I've found to access the Windows 8 startup folder.
How To Access The Windows 8 Startup Folder
- Press the Windows and R keys at the same time to launch the run window
- Enter ' %AppData%' and hit return
- Navigate to C:\Users\<User Profile folder name>\AppData\Roaming\Microsoft\Windows\Start Menu\Programs\Startup to add/remove items from your startup folder
- Optional: To access your windows 8 startup folder quickly, rightclick on the startup folder and select 'Pin to Start' to add the startup folder to the Windows homescreen
If you have a quicker method, then please share it in the comments below.


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Gone are the days of spending hours in the gym, or slogging it out in spinning class. Today it's all about finding fun ways to maintain your fitness, and Zumba is definitely hot, hot, hot!
Created by fitness trainer to the stars, Beto Perez, it mixes a whole host of dancing styles, including Salsa, Merengue, Bhangra and Hip Hop to help you step, shake, shimmy your way to a healthier you.
Think heady Latin beats and the chance to dance like nobody's watching, combined with a high intensity workout - it's guaranteed to raise your heart rate, and we're pretty sure you'll feel like you're at a party.
The steps are oh-so-easy to pick up (no training needed here!), with routines that are specifically designed to shape you up, and fast!
The workout includes a mixture of interval training sessions, where fast and slow rhythms and resistance training are combined to tone and sculpt, at the same time as burning fat. And what's more, you can dance off up to 500 calories an hour. Phew!
Think it sounds fun? You're not alone. Originally developed in the states, Zumba has recently been rolled out to 72 Virgin Active health clubs around the UK, and women are flocking to try it.
So it comes as no surprise to hear the celebrities love it, too. Victoria Beckham, Kelly Brook and Michelle Obama are all said to be fans, and Sugababe Heidi Range is using it to get fit for her wedding.
'It's the most fun I've ever had while working out,' the gorgeous star said. 'I'm sure I'll be showing Dave the sexy Zumba moves too.'
So next time you're regretting the purchase of that teeny bikini for your summer holls, panic not. Get yourself down to your nearest Zumba class and dance your way to a slimmer, healthier you.
Zumba is running at Virgin Active heath clubs nationwide. For more information, visit: virginactive.co.uk/zumba


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Cancer Center
POSTED: 04:53 PM PST Nov 30, 2012 UPDATED: 05:05 PM PST Nov 30, 2012
A big celebration Friday at the Desert Aids Project in Palm Springs. The new Annette Bloch Cancer Center was dedicated and made possible by a million dollar gift.
Copyright 2014 Gulf California Broadcasting. All rights reserved. This material may not be published, broadcast, rewritten or redistributed.


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- Report: #481350
Report - Rebuttal - Arbitrate
Complaint Review: All Tune & Lube
All Tune & Lube8334 Veterans Highway Millersville, Maryland United States of America
All Tune & Lube - ATL Con Artist Millersville Maryland
*Author of original report: Update
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F1 Fanatic - Off-topic
This topic contains 40 replies, has 30 voices, and was last updated by Anonymous 6 years ago.
I've got a Carrera C4 that I love, but I had more fun thrashing my Fiat Spider. It was easy to push the limit in the Spider, whereas pushing the Carrera gives me the feeling that I will go straight to jail if caught…
Oh my god, if you can afford to buy a Maserati Gran Turismo you can afford to stay in a bloomin' 'otel! Keep caravans off the road!*
*No offense if anyone here has a caravan, they just do my head in.
"Oh my god, if you can afford to buy a Maserati Gran Turismo you can afford to stay in a bloomin' 'otel! Keep caravans off the road!*"
Exactly what I thought Dan. Or perhaps someone has been very car fanatical and spent all his money on a rather good car. That's what I like to think anyway!
Street car:
Fiat Bravo (2007)
Ferrari F40
@randomchimp Oh yah, forget the zonda, Trabant all the way! My dad once set a Trabant on fire when he was young. I geuss he didnt like it.
Citroen GT. Definitely.
hi all – college student here, need to do a phone interview (fast) for a
research project regarding f1 fans/what makes them tick. you: fan of
at least 1 year, able to talk about F1 passionately. anywhere in the world is fine.
interested? i'll call you thru skype, it will last about 45 minutes,
and it will be recorded. confidentiality assured. pls email me at
firstname.lastname@example.com. you're saving my (academic) life – for your
help, we'll figure out some sort of compensation. – val, 24, new york
ferrari daytona, citroen ds, fiat500
mind you a do love my f40
I've always had a soft spot for the McLaren F1. I must've been about 13 when it came out. The idea of a car with a central driving position blew my tiny teenage mind. Posters everywhere.
I had a friend who loved the McLaren F1, but I hated it. Too weird for me – I was always a fan of the Bugatti EB110 when it came to bedroom wall space. Jag XJ220 was always among my favourites as well.
PortuGoose – I saw the Citroen GT and Goodwood this year and it's stunning. The noise it makes as well…glorious.
My favourite car would have to be the classic 90s car,
the Mercedes Cosworth. Mercedes-Benz 190E 2.5 16V.
It is a good job it is parked in my garage already!!!!
Big Up F1 fanatics
You must be logged in to reply to this topic.


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The Admirals U18A team, located out of Ocean Ice Palace, Brick, NJ has 2 home slots left to fill. We can host on Sat., 10/20 at 5:30pm and Sun., 10/28 at 4:30pm. No recip ice is necessary. We can travel on Sat. 10/27.
If interested contact email@example.com
Quakers U16AA-2 is available to travel on 10/20 and would like to play your team. I just sent you an email. Thanks.
ACTIVE is the leader in online event registrations from 5k running races and marathons to softball leagues and local events. ACTIVE also makes it easy to learn and prepare for all the things you love to do with expert resources, training plans and fitness calculators.


text:
Top Definition
Someone who lies alot.
Chris C. is such a liarface!
автор: PJ 5 октября 2003
Trending Now
Can you define these popular missing words?
One who speaks and every word that comes out of their mouth is a lie.
Jenna is such a liarface and I can't trust a word she says because it is a lie.
автор: Matty Gonzo K 5 декабря 2007
what you are when Lyn does not believe you.
"Really I am lame."
"You're such a liar face!"
"You're such a liar face!"
автор: Lamest Person Ever 6 августа 2006


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Looks like Verizon Galaxy Nexus owners could have an update coming soon, going by the build number IMM76Q. Shown off in the above screenshot, the update wont take devices up to Android 4.1 Jelly Bean (I know, bummer), but should patch some bugs as well as address signal issues plaguing handsets by introducing a new baseband. Everything else is pure speculation and exactly when Verizon owners can expect their devices to receive Jelly Bean is anyone's guess.
stars Popular this Weeklaunch
more_vertGalaxy Note 7 first things to do
The Samsung Galaxy Note 7 is looking like the best phone Samsung has ever made. It's big, beautiful, and chock full of features. Setting one up for the first time can be overwhelming. We've got 17 things you should do first.
more_vertGalaxy Note 7 Tips & Tricks
The Samsung Galaxy Note 7 is one of the biggest, fastest, and most feature-packed phones on the market. Samsung has thrown everything but the kitchen sink into this phone. That means there's a lot to wrap your head around to get the most out of this device.
The Gorilla Glass 5 used on the Samsung Galaxy Note 7 may be more resistant to shattering, but a durability test shows that it's only slightly more scratch resistant than plastic.
It seems that some users are experiencing some screen separation issues with their brand new Samsung Galaxy Note 7's.
Every week, hundreds of Android apps and games are submitted to the Play Store. If you're not paying attention 24/7, it's easy to miss some of the best stuff. Every week we will highlight five of the best new or overlooked apps and games. You're sure to find some hidden gems in these recommendations. Go forth and download!
Google's new messaging service Allo is nearing completion and we get our first looks at the various sticker packs that will be included once released.
Yesterday, an update to Pokemon Go introduced a new appraisal feature. If you were wondering how each appraisal phrase translated into IV percentages, wonder no more with this handy cheat sheet.
If you recently updated to Android 7.0 Nougat, you may have noticed the absence of a little feature called Night Mode. Don't worry, it's still there and can be re-enabled using this simple app.
We've seen the LG V20 leaked in a handful of generic 3D renders, but today we're getting a look at what could be an official press render nestled inside a clear rugged case.
The Honor 8 was unveiled this week and if you're curious to hear our thoughts — including why we think it's so impressive — check out our hands-on and initial impressions.


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Don't Sacrifice Growth For Special Interests
The U.S. Federal Reserve has had an explicit policy of tightening to prevent "wage-based" inflation, which tends to occur in the later stages of recovery phases of the business cycle ("Raising America's living standards," Editorials, July 17).
What this policy directly means is that over time, the price of most other goods will rise faster than wages. Perhaps U.S. economic policymakers (including the Fed) should focus more on maximizing real (inflation-adjusted) growth and less on redistributional issues--the excessive obsession with minimizing inflation at all costs.
Minimizing inflation at the cost of real growth does redistribute wealth to bond holders, but it negatively impacts the overall economy. Economic policymakers should be wary about sacrificing efficiency for the sake of redistribution to favored constituencies.
Gerhard Holt
Fontainebleau, France
A worker making $10 an hour probably isn't going to produce world-class quality goods when the wage isn't worth getting out of bed for. We, in this country, are managing by the old formula: Cut heads and the rest will work harder. Unfortunately, the effects of this myopia are yet to be felt. Many college-educated Americans over 40 have lost their homes, their IRAs, even their will to work. They will probably never get it back. I'm afraid American products are going to get worse, not better.
William J. Rose


text:
S4 Logistics
Location: Bldg 3642 Rm. 110
Hours of Operation: Mon - Fri 0730 - 1700
HQ Company
- Phone: (210) 916-7816/6851
- Fax: (210) 916-6189
Mission Statement
To provide logistical support to all transitioning Soliders and assigned staff members. The goal of the WTB S4 is total Solider satisfaction. Every effort will be made to accommodate all request in a timely manner.
To constantly strive to meet or exceed our customer needs and expectations of service, and selection. To provide continued customer satisfaction by maintaining a value driven and positive attitude towards our WTB Soliders and Staff.
Core Values
- Integrity
- Stewardship
- Professionalism
- Compassion
- Communication


text:
Nozzle is an R package for generation of reports in high-throughput data analysis pipelines. Nozzle reports are implemented in HTML, JavaScript, and Cascading Style Sheets (CSS), but developers do not need any knowledge of these technologies to work with Nozzle. Instead they can use a simple R API to design and implement powerful reports with advanced features such as foldable sections, zoomable figures, sortable tables, and supplementary information.
Please cite our Bioinformatics paper if you are using Nozzle in your work.


text:
IBM bumped up its 2010 guidance Monday on the technology company's belief that it can wring more profit from its workhorse services and software divisions.
The numbers dovetail with other encouraging signs about the health of the technology sector, but uncertainties about the stability of world markets have weighed on the results.
IBM's second-quarter profit topped Wall Street's forecasts, but revenue fell short. IBM shares fell nearly 4 percent in extended trading. IBM blamed the revenue discrepancy on currency fluctuations that many analysts didn't include in their estimates.
IBM reported after the market closed that its net income jumped 9 percent to $3.39 billion, or $2.65 a share, in the period that ended June 30, topping analyst projections for $2.58 a share. A year ago, IBM earned $3.10 billion, or $2.34 a share.
Revenue in the latest period rose 2 percent to $23.7 billion, from $23.3 billion. That was below the $24.2 billion that analysts expected. IBM said currency changes hurt revenue by $500 million in the quarter.
The company also reported a 12 percent decline in the value of services contracts signed during the quarter, to $12.3 billion.
IBM raised its 2010 net income guidance to at least $11.25 a share, an increase of a nickel per share. Yet even the boost might not be enough to please investors, as IBM consistently raises its guidance.
Investors are nursing fresh worries about the economy amid signs of sluggishness in the U.S. economy's improvement and fears about the euro and the ability of the governments of Greece, Portugal and Spain figure to repay perilously high debts.
IBM gets most of its revenue from outside the U.S., so strength in the dollar has hurt the company because deals done in other currencies have translated into fewer greenbacks.
The economic worries have influenced Wall Street's reaction to the latest numbers from other technology heavyweights.
Last week, Intel delivered its strongest quarter in the company's four-decade history, helped by surging demand for microprocessors for computer servers. The shares have barely budged.
Google's results leapt on momentum in Internet search advertising, and the company's hiring has accelerated. Google's stock has fallen, in part, because of concerns about the weaker euro's effect on Google and the costs connected with hiring new workers.
Shares of IBM, which is based in Armonk, N.Y., fell $5.45, or 4.2 percent, to $124.34 in extended trading. Earlier, it rose 1.4 percent, or $1.76, to close the regular trading session at $129.79.


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Adam Lambert Performs at the MLB Fan Cave
| May 15, 2012 - 10:44 am
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Search | KCET
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... of the panel. It's my shot at getting at a State of SoCal Latinos. The only way I can even get close to defining the Latino ... column Movie Miento every week on KCET's SoCal Focus blog. It is a poetic exploration of Los Angeles history, Latino culture ...
... changes. That means if you subscribe to the full UpDaily RSS feed, you'll stop getting updates in your reader. ... worry if you only subscribe to individual blogs like SoCal Focus yet). To be clear, the following feeds will be ...
... through the people that live there. In January, SoCal Focus is taking readers through the Richland Farms series one day at a ...
... jarocho scene apart from any of the other music scenes in SoCal in the last 50 years; I mean, Topanga Canyon in the 70s, the soul scene ... column Movie Miento every week on KCET's SoCal Focus blog. It is a poetic exploration of Los Angeles history, Latino culture ...
... shaped by dynamic visions, both individual and collective. Commentary brings together diverse perspectives on the future of California ...
SoCal Focus is a blog about the people, places, and issues in and around Southern ...
On May 18, 1969, downtown L.A.'s Angels Flight Railway was dismantled as part of the city's Bunker Hill Redevelopment project.
In September 1968, the 40-story Union Bank Building opened as Los Angeles' first modern skyscraper, the first part of downtown L.A.'s growing skyline.
Photo courtesy of USC Digital Archive
Since its doors opened in 1926, Los Angeles' Hall of Justice has been the site for the city's famous and felonious. Bugsy Siegel, Charles Manson, and Sirhan Sirhan have all spent time behind bars here. Join Huell as he tours this now-empty part of L.A. history.
... when the mayor's vision for the city will come into better focus . [scald=51619:kl_image_original_context {"additionalClasses":""}]Not Yet In Focus | Adapted Photo: Neon Tommy/Flickr/Creative Commons License It isn't ... mayor has no plans to be other than low-key ... and out of focus . ...
Youth Voices
Literary Riot: Giving a Voice to Immigrants' Struggles
Karla Gutierrez and Paola Gonzalez, an 18 and 17-year-old from Animo Inglewood Charter High School, perform an original poem that gives a voice to the struggles immigrants have and continue to face in America.
Literary Riot: Giving a Voice to Immigrants' Struggles