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VAT and the cost-sharing exemption – where we're at now
Now that HMRC's cost-sharing exemption consultation has closed, Graham Elliott offers his expert view of the likely outcome.
By the time you are reading this, the deadline for commenting on HMRC's 'Draft Guidance' in respect of the proposed new cost-sharing exemption will have closed. What comes out of this consultation is anyone's guess (at the time of writing). Some of what I comment on below may have changed, but most of the changes are likely to be in the area of clarity of expression rather than changes in the operation of the rules.
The new legislation becomes effective on the date of Royal Assent to the 2012 Finance Bill. In theory it has always had "direct effect" by virtue of being a mandatory provision under the Principal VAT Directive, and HMRC has acknowledged that point without going into any further detail. In practice, anyone wishing to seek to re-characterise earlier supplies as ones falling under the cost-sharing exemption will be expected, by HMRC at least, to have complied with all of the current proposals, when carrying out that activity in the past. It is an interesting point as to whether, without any specific UK legislation having applied in the past, HMRC can restrict its application only to the current proposed rules. As we shall see, the current proposed rules are extremely restrictive and potentially very complicated.
Its purpose
First, however, to remind people as to what the provision will deliver: Currently, where any organisation provides services to a counter-party, where they are not group-registered, VAT is chargeable on those services unless they fall into a specific exemption (such as certain supplies for education, for instance). In particular, this has tended to blight the sharing of back-office services involving a large element of employee cost. It is not possible, under normal rules, even to share costs on a pure reimbursement model, except where certain very limited concessions are applied by HMRC.
Basis of new rules
The new exemption promises to allow for "VAT-free" sharing of services as long as certain very detailed conditions are met. It is interesting to note that the new VAT legislation - group 16, schedule 9 VATA 1994 - will express those rules in very general terms, effectively transposing, with some minor grammatical changes, the brief legislation already present in the Principal VAT Directive. However, the detailed implementation of those rules will be set out in 'guidance' issued by HMRC. HMRC appears to be keen to leave it to the guidance to set out the rules, rather than providing further more detailed legislation. However, it would probably introduce tertiary legislation, namely regulations, if the guidance were challenged.
One potential reason for this, though unspoken, is that HMRC has concerns over the EC Commission introducing infraction proceedings for failure to implement the exemption properly. That may be easier for them to do if they have specific legislation to aim at, rather than a set of guidance notes which are arguably not binding on the taxpayer.
From this point on, I refer to the guidance as though they set out immutable rules even though it is doubtful as to whether guidance can ever do that.
Need for a new body
The first rule is that there must be a formal recognised membership comprising independent bodies, which is to say, organisations which are at arms' length from each other and are not related parties. There must be at least two such organisations, but there is no theoretical maximum.
Whilst these organisations are not able simply to share resources across the "group", they must instead form a completely new entity which will then provide the qualifying exempt services. Where all of the conditions are met, the provision of those services from the new entity to each member of the group will be exempt from VAT, rather than taxable as would be the case outside of the group arrangement.
The nature of the entity to be set up (which I will now refer to as Cost-Sharing Co) is not specified, and in theory can be any kind of entity. The most likely, in practice, will be a company limited by shares. However, whatever structure is chosen, each of the members of the group must have an ownership involvement with Cost-Sharing Co, and no-one who is not a member of the group can have such an ownership involvement. Ownership does not have to be equal, and one member of the cost-sharing group can own a controlling majority of the shares of Cost-Sharing Co. In practice, that is helpful, because it will make it possible for Cost-Sharing Co to form a VAT group with one of the members. The consequences of this will be discussed further below.
Membership test
As to who can qualify to be a member of the group, and what the qualifications are for supplies by Cost-Sharing Co to those members to actually be exempt, this is where the practical difficulties can arise (even having got past the obvious hurdle of having to set up the separate entity).
It needs to be remembered that the purpose of the provision in the VAT Directive is to allow organisations which do not carry out taxable activities to share costs in a way that does not create a VAT liability. Therefore, all of the services provided by Cost-Sharing Co need to be used by each member 'solely' for non-taxable activities, subject to certain qualifications. However, since it would be too restrictive to exclude from membership of the group any entity which had any taxable supplies, there is a relaxation which can be applied to help qualify for membership. This is based on the ratio of non-taxable to taxable activities of each potential member. That test, which is strictly to do with membership of the group (not whether the supplies themselves are exempt), is that no less than 5 per cent of the activity of the potential member must be non-taxable. That obviously leaves up to 95 per cent which could be taxable.
"Directly necessary" test
However, that is far from the only consideration when the consumption of the relevant services is in point. In order for the services on each occasion to be exempt from VAT when purchased by a member of the cost-sharing group, the actual use of the services in question has to relate to the non-taxable activities, and this is referred to as being "directly necessary" for carrying out those activities. As a simplification de minimis principle, it is accepted that a direct link with non-taxable activities arises where the use of the services from Cost-Sharing Co is at least 85 per cent non-taxable. This immediately creates quite a distinction between the entry level for membership of the cost sharing group as such, and the ability to source exempt services once one has become a member.
The guidance includes comments as to how to ensure that the 85 per cent test is being met, and any manager involved in running Cost-Sharing Co will be extremely interested in setting up procedures for ensuring that these qualifications do not present difficulties.
That manager will need to be aware that "non-taxable activities" do not include zero-rated activities, nor activities which are simply carried on outside the UK (since these are generically taxable). Nor is it fair to say that an organisation which is not registered for VAT is carrying out only non-taxable activities, because the activities might be taxable per se even if the VAT registration thresholds themselves are not breached. The scope for mis-understanding of this point is considerable. Non-taxable activities are basically exempt activities and non-business activities.
Cost reimbursement test
But that is not all. In order for the exemption to apply the charges made by Cost-Sharing Co also cannot exceed a mere reimbursement of the cost that it incurs. In this respect HMRC is very wary about the possibility of Cost-Sharing Co paying third party charges which create profit extraction, thus giving rise to an appearance that Cost-Sharing Co only recoups costs, even though it is actually funnelling profits to another party. Its concern is understandable because that would give rise to something close to a commercial outsourcing arrangement. For the most part this will be irrelevant to charities, since charities would not be entering into arrangements with a view to achieving joint outsourcing, but rather for genuine cost-sharing purposes. Nonetheless, HMRC officers will be wary about covert profit extraction, and charities can expect to be caught up in this pre-occupation.
Since Cost-Sharing Co will have to manage its finances with a keen eye on working capital and investment for the future, HMRC recognises that a mere reimbursement of costs can nonetheless involve a level of charge which builds up financial resources for future investment, and in particular saving up for capital investment. What is needed, however, is a very clear financial plan that shows that that is all that is being achieved, and that surpluses will not build up indefinitely. We are also told that there needs to be an "audit trail" which will assist in demonstrating this.
Distortion of competition test
Even that is not all. For the exemption to apply the group needs to be able to show that Cost-Sharing Co is not in competition with commercial providers such as will distort competition. By and large this seems almost unimaginable in a situation where there is mere cost reimbursement, since no commercial operator would be able to compete with that kind of model, as it would need to generate a profit. The draft guidance generally recognises this in a sensible and balanced way. There is, though, an unwelcome comment to the effect that the way in which the existence of Cost-Sharing Co, and its possible services to new members, might be advertised or broadcast could make an impact on whether it meets the distortion of competition criterion. It seems to suggest that the only way that Cost-Sharing Co's existence can be communicated is by word of mouth or personal recommendation. This is extraordinarily restrictive given that the entire basis of mere cost reimbursement makes it virtually impossible for a Cost-Sharing Co to compete with genuine commercial providers. I hope that this will be 'toned down' in the revised guidance.
With all of these criteria in place, Cost-Sharing Co can then make exempt supplies to its members. It can make taxable supplies which fall outside the strict exemption criteria mentioned above to members as well. It can also make taxable supplies to non-members.
VAT group?
The most obvious impact this will have is that, the supplies being exempt, there will be no VAT for the exempt or non-business purchaser to suffer in the supply chain. But that is only true if the resources can be acquired by Cost-Sharing Co on a non-VAT charged basis. Here is where the fact that a separate entity has to be set up can cause difficulties.
If the separate entity is of enough substance to employ its own staff, who provide the services, and rent own premises, pay rates, and so on, then that objective can be achieved. But many organisations will realise that this is easier said than done, and that what they really want is to be able to share their own staff across a group of organisations, rather than having to arrange for a new organisation to take on all of those resources, with all of the attendant difficulties. A small but important movement towards creating that level of utility arises in the fact that any Cost-Sharing Co which is controlled by one of the members can group register with that member (subject to the usual rules). If, therefore, all of the available resources for sharing are held within that particular member, they can be sold on a VAT-free basis to Cost-Sharing Co within the VAT group, and this means that no VAT will have arisen on the movement of those resources into the Cost-Sharing Co. That VAT group will make increased exempt supplies, which means that there will be a small cost in terms of irrecoverable VAT on its own overheads, and this needs to be factored into the financial planning. But the spectre of VAT arising on a supply of staff into the Cost-Sharing Co, which would have made a mockery of the whole point of the exemption, can thus be removed.
What is not possible is for any of the other members of the cost sharing arrangement to sell the services to Cost-Sharing Co on an exempt basis; so, once again, all of the resources do need to be concentrated in one particular part of the group in order for this to work.
How helpful?
With those restrictions in mind, it will be interesting to find out how many groups of charities will really find this practical. It would immediately appeal in a situation where a large, well endowed, charity provides the services to other smaller charities on the basis of group-registering with Cost-Sharing Co, allowing the resources to flow from the large charity, via Cost-Sharing Co, to the other sharing charities without VAT.
There is of course the possibility of more equal-sized organisations coming together, but then they would have to cede to one of the members a majority shareholding in Cost-Sharing Co and then give some strong commercial guarantees to that charity in consideration of the employment costs the charity will take on, which the other members will be prepared to pay. It could become difficult for them to stick to any such pre-ordained formula if they could not use enough services, since charities ought not to pay more for services than their real worth. This therefore could end up being impracticable.
The other alternative, which is for the Cost-Sharing Co to set up without a VAT group, and employ its resources direct, runs the risk that people will not wish to become employees of an organisation which appears to have no particular history or basis for existence. Landlords may experience a similar reluctance to provide premises.
For these reasons, this is not an easy fix to the difficulty of VAT being created by intercompany charging. The very complexities to which the basically unsatisfactory European law enshrining this exemption gives rise may have been the reason for the exemption not having been adopted into UK legislation many years ago, as it ought to have been. Only time will tell whether this is an exemption which becomes a white elephant, whose main or sole existence is merely as an entry in a book of tax legislation.
Graham Elliott is a partner and VAT expert at haysmactintyre
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Snowboarding Forum - Snowboard Enthusiast Forums (http://www.snowboardingforum.com/forum.php)
- Snowboarding General Chat (http://www.snowboardingforum.com/snowboarding-general-chat/)
- - Snowboarding vs skiing - do you go back? (http://www.snowboardingforum.com/snowboarding-general-chat/121113-snowboarding-vs-skiing-do-you-go.html)
Snowboarding vs skiing - do you go back?
I just wanted to see what others' background have been on this subject.
I started out learning to ski 6 years ago. Skied for 2 seasons and never could get past a blue hill and it was really difficult on my knees, calves and ankles and just feared going down the blue runs let alone progressing to the diamond runs. And I was NOT having much fun - the blue hills just stressed me out to no end!
After the first year we were skiing my husband wanted to try snowboarding. He tried and tried without any lessons, etc. but he still liked it. I videotaped all his learning process. After his first year he said you know, you can go down ANY hill on a snowboard, even if you just heelside, you CAN get down a run. Well, that did it for me, I was willing to try anything to get down a blue run which just stressed me out on skis. I also had READ online that a lot of skiers switched to snowboarding when they got older as it was easier on their bodies. Well, that did it for me - hoping my thighs and knee pain would not be as brutal on a snowboard. Not to mention getting out of those fricking ski boots! :yahoo:
I watched several videos online and then went and learned on my own as being older I didn't want to hold up any class, etc. So, I started heelside, falling leaf heelside, toeside, garlands, j-turns, c-turns and linking turns. I had my falls but after going down my first blue run linking my turns in control, I really loved it!
Fast forward this is the start of my fourth season (on the snowboard - not having skied since I started to learn to snowboard). This past weekend I had a wild hair and wanted to bring the skis back up and try them. For some reason, I thought that after learning to snowboard that I had somehow turned into Lindsey Vonn on skis! Well, unfortunately I'm not Lindsey! lol As soon as we started down the run I was laughing to my husband saying OMG I HATE THIS!!! What was I thinking???? Neither of us were having fun. After one run, we went back and got the snowboards and decided NEVER AGAIN ON SKIS! What's funny is I missed the poles when I started snowboarding - this past weekend I could wait to get those poles off my wrists! lol
My right (back) knee (ride regular) does swell up after snowboarding for 2-3 days each weekend, but I stretch it out and it is not near as painful as skiing. It does not hinder my riding at all - just the swelling when we get home.
While talking to several people on the chair lifts and the benches one guy said he used to ski and only snowboards now, but that his wife skied, tried snowboarding for a few years but went back to skiing.
I'm wondering why anyone who knew how to snowboard would WANT to go back to skiing. I'm thinking that maybe she just never progressed on the snowboard and then gave it up.
Does anyone on the board have friends or relatives who can relate and I just wondered why anyone would go back to skiing after learning to snowboard.
for someone they just dont like being strapped in. and a lot of people can't get over the initial falling period.
I can relate, after breaking my wrist last year I dug out my skis. I went down one run and decided skiing just aint for me anymore.
I know alot of people that do both and are very good at both. I know snowboarders that go to ski as a different challenge. I know more skiers that swap to snowboard and stick with it though.
I only ski uphill. thought about getting an AT setup but decided I'd be passed if I skinned up to the top of a nice line and didn't have the ability to ski down.... Splitboard won that battle.
Glad to see you posting again firstx
Skiing - Easier to learn, more effective tool to get down the mountain, especially in less than ideal conditions. Much higher risk of ligament injury.
Snowboarding - Rough first few days, lower risk of injury to knees, more effective carving tool because more pressure distributed over the edge as opposed to a single point.
Both - Fun, Lifetime learning curve, about as dangerous as you make them.
I only ski when I'm with my grandsons, easier to get on/off the chairlift, except I freaking hate snowplowing behind my three year old:thumbsdown:
I like to tele ski from time to time. It's actually not too hard for a snowboarder to pick up. Just be sure you're learning from someone competent so you don't start with bad habits. It looks awesome when done correctly.
I actually do both now. Almost 50/50.
I grew up skiing and then switched to snowboarding in my early twenties and snowboarded for the last ten years exclusively. Then the kids got old enough and I decided they should learn how to ski first when they are young. Of course, I couldn't teach them on a snowboard so I wound up buying modern skis and giving it another go.
I find skiing fun only because I spend my entire day trying to do snowboard-like carves. I like skiing better on a hard / icy day and find it a bit easier on the body since you aren't sitting or kneeling down and strapping in all the time. Plus you can go real fast.
But if there is any powder, I'm still on a board...
I learned to ski in '86 when I was 8 years old. First snowboarded in '90. The first weekend I switched back to skis after a few runs on both days, but then 2 weeks later I came back, was able to do it, and never put on skis again.
I would probably put on skis once awhile just for shits and giggles. learned on skis just never really liked it somehow.
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Concert 03 Kevin Noe directs a program featuring "Catch in the Turn" by Randall Bauer, "Duo" by David Liptak, "Wild Ambrosia" by Pierre Jalbert, "Song of the Mouse People" by Martin Bresnick, "Round 7:30" by Kieren MacMillan, and "Lonesome Roads" by Dan Visconti.07/26/2013
Summer Salon Local visual artists Lauren Brown and Chris Craychee show their work at a 'salon' evening with music for oboe, violin and piano. The venue is a stunning 1920s Sewickley house complete with a ballroom and indoor sporting facilities.07/27/2013
Renaissance City Winds - American Accents The Trinity Concert Series presents the Renaissance City Winds with pianist Rodrigo Ojeda in a blues by Gunther Schuller, ragtime by Julia Niebergall, and modern classics by Samuel Barber, Peggy Glanville-Hicks and Roy Harris. Freewill offering suggested.07/28/2013
Cello Fury Cello Fury is Pittsburgh's cello-rock band featuring three cellos and drums. They've performed on radio and television, in rock clubs, concert halls, at SXSW and other music festivals throughout the United States, and for audiences as large as 67,000 throughout 23 states and abroad. They'll play material from their latest CD, "Symphony of Shadows."07/28/2013
Buddy - The Buddy Holly Story In 1959, one of rock's pioneers died in a plane crash at age 22. Now, Buddy – The Buddy Holly Story tells the story of the three years in which Holly became the world's top recording artist with a show that features over 20 hits including "Peggy Sue," That'll Be The Day," "Oh Boy," "Not Fade Away," "Everyday," "Rave On," "Maybe Baby," "Raining In My Heart," "La Bamba," and "Chantilly Lace."07/30/2013
Thirty Minutes of Exceptional Organ Music Free organ recital. Today's series finale is by Nathan Carterette of Church of the Redeemer in Squirrel Hill.08/01/2013
Concert 04 Kevin Noe directs a program featuring "Analogies" by Sean Neukom, "N. Y. Counterpoint" by Steve Reich, "Juggularling" by Vicki Ray, "Pillaging Music" by Nico Muhly, and "And Legions will Rise" by Kevin Puts.08/02/2013
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on December 31, 2012 - 8:07 PM
An Akron woman faces drunken driving and other charges after police said she was intoxicated while driving with a child in her vehicle.
Robin M. Finsterbach, 38, of Barnum Road, was arrested by Erie County Sheriff Deputies Lee Richard and Gene Nati for driving while intoxicated, operating a vehicle with a suspended licensee and a felony Leandra's Law charge because she had a child with her when they stopped her about 9 p.m. Sunday on Transit Road near the Transitown Plaza in Clarence.
A breath test showed she had a blood-alcohol level of 0.08 percent. The child in the car with her was turned over to a family member.
Finsterbach faces further proceeding in Clarence Town Court.


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After 8 terms, borough mayor decides to retire
February 11, 2013
John Dorin has announced that he will not seek a ninth term as Montoursville mayor. Dorin, a Republican, said serving the people of the borough for so many years has been a pleasure....
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What's for dinner?
For a senior living alone, the answer may be not easy.
Women who once cooked for a family or men who depended on their wives to prepare meals may think eating is not worth the bother.
Article Photos
(Mirror photo by Patrick Waksmunski) Mary Ann Ritchey, a Home Instead caregiver, serves a prepared dinner to Audrey McCauley in McCauley's Altoona home. Seniors can enjoy meals prepared by others or make them in advance to help satisfy their nutritional needs.
"It's a challenge to prepare a meal after the death of a spouse," said Leigh-Ann Wright, general manager of Home Instead Senior Care in Duncansville. "It's difficult to cook for one person."
She said people associate eating with conversation and family time.
"It a reminder of loneliness," she said.
Wright added that one of the biggest challenges for older adults is eating alone in a restaurant.
Other factors lead to poor eating habits in seniors.
Wright said seniors who are depressed, not feeling well or suffering from early dementia may be reluctant to eat, and that reluctance translates into refusal.
She said someone in the early stages of dementia may not know how to answer the question, "what do you want for breakfast?" and may respond that he or she does not want to eat. But if the person is given a choice between cold cereal and oatmeal, he or she is better able to make a choice.
Stocking the kitchen shelves and refrigerator can also be a problem for seniors who may not have a way to grocery shop on a regular basis.
"Even if they buy fresh corn, peas and lettuce, it only lasts so long," Wright said. "It makes it a challenge to stay healthy."
During Home Instead's training program, caregivers learn ways to help seniors enjoy meals through its Food is Fun class.
Wright said Home Instead offers various options to its clients, including shopping, preparing meals and having a caregiver dine with the senior, either in the person's home or a restaurant.
"The caregiver may bring a bagged lunch to the senior's home and encourage her or him to eat by saying, 'I am going to sit down and eat lunch with you. What would you like today? Let me prepare you something,'" Wright said.
She said the caregiver works with the family to provide specific needs for the senior, including dietary needs such as a low sodium or diabetic diet.
Caregivers may cook several meals in advance for a senior who finds standing to cook a strain or may accompany a senior to a restaurant who enjoys eating out. The goal is to satisfy the seniors' preferences while providing their nutritional needs.
Dona Baughman, clinical nutrition manager at Altoona Regional and a registered dietitian, said food is vital to make the body work properly. If a senior does not eat, it can make other problems worse.
Baughman said people, especially those 70 and older, may not have an appetite because of medication, depression or an illness. She said food helps people feel better and gives them strength.
She said seniors should eat a variety of foods and make choices from three of four food groups at each meal - protein, grains, vegetables and fruits. She said while fats are another group, most people get enough fat if they are eating a healthy diet.
Baughman said an example of a lunch with the three foods groups would be a tuna fish sandwich (protein and grains) and a fruit. She said if the senior eats a can of soup, he or she could add more vegetables to it and fruit, topped off with a glass of milk.
Dairy products are a separate food group and Baughman said it is important for seniors to get enough liquid in their diets to avoid dehydration, which affects the kidneys and major organs.
She said six to eight cups of water or other liquid a day are recommended with juice and even soup counting as part of the intake. Decaffeinated tea and coffee are OK, but regular coffee and tea are diuretics.
Baughman said seniors who have difficulty remembering to drink 48 to 64 ounces of liquid a day should make it part of their daily routine, such as drinking water during TV commercials.
She, too, emphasized making eating fun. Baughman suggested seniors enjoy lunch at Blair Senior Services or a meal with a friend one day a week. She said grocery shopping with a friend can even make the experience more pleasurable.
For a senior dining alone,
Baughman suggested cooking dishes ahead and freezing them in individual portions or purchasing prepared frozen meals to make making dinner easier.
Baughman recommended reserving eating commercially prepared meals for a few days a week and sticking to ones that are lower in fat and salt and contain a variety of foods - such as a casserole choice with meat, rice and vegetables.
"Don't get stuck on one food," she said. "Different foods give you different nutrients."


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Technical information
Begin of tour: By train to Porrentruy
Point of arrival: St-Ursanne
Access point of arrival: Train
Hiking time: 5 h
Distance: 18 km
Physical fitness: medium difficulty
Difficulty: medium
Difference in elevation: 460 m
Culmination point: 885 m
Season: January - December
Gastronomy: Pack your backpack for a picnic.
Overnight: in Porrentruy, for example, Hôtel de la Cigogne, St-Ursanne
Literature: 1:50,000 folio 222T «Clos du Doubs»; Guidebook Trans Swiss Trail
Porrentruy - Le Banné - Les Chainions - Seleute - St-Ursanne
The start at Porrentruy is as follows. From the starting point, Porrentruy, the residence of a former prince-bishop, the route leads at first through the gently rolling hills of the Ajoie, an agricultural region. Influenced by its neighbor, France, as regards landscape, climate and culture, the Ajoie is quite distinct from the rest of the Jura along the Trans-Swiss-Trail-Route. The Trans Swiss Trail exhibits a spectacular change of scenery already during its first stage, when the ascent to the forested Jura crest at Les Chainions is followed by the descent to the deeply cut valley of the Doubs River.
Tour Overview
3D hiking map Download GPX coordinates Download KMZ (GoogleEarth)
The careful planning of a tour will ensure that you also derive the maximum pleasure and enjoyment from it. Please take the time to contact the local information centre and enquire about route and weather conditions before setting off. Your intended trail may be fully or partially closed, depending on the time of year and weather conditions.


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The 17 Craziest Tweets of Yoko Ono
Like most of you, I'm not really good at being an adult/socialized human being. I try to be a functioning member of society, but, on my best day, I'm still just a sweaty collection of farts and stuttered observations about pop culture, covered in a stained t-shirt. I'm always looking for advice on how to be a better person, and I often turn to celebrities, because they seem pretty on the ball. Last year, I learned all about myself (and also partying) by religiously reading and following everything that Andrew WK said on Twitter. This time around, I'm following the words of singer(?)/artist(?) Yoko Ono. Like WK, Ono loves giving advice on Twitter, so I decided to spend an entire business week reading her Twitter feed and following her advice.
I settled on a business week because, if I had to do this for two more days, I would have murdered just everyone.
MONDAY: Exercising My Imagination
It's important to Yoko Ono that I use my imagination. She encourages everyone to just sit and think and dream and waste time on idle thoughts, which I imagine is a side effect of the potent combination of having lots of money and being surrounded by people who have absolutely no expectations of you. It's no surprise to me that I've had my dumbest and most self-absorbed ideas ("Man, I just think the world would be a better place if everyone would just take an hour out of every day and play Frisbee with me"), when I was young, and pointless, and when I didn't have a job or bills or a reason to be anywhere at any time. That, I imagine, is what being super rich is like. People who run around and work seem silly and frivolous to you, and you have all the time in the world to come up with unique imagination prompts, because you've achieved some kind of financial solvency-induced spiritual enlightenment.
Still, I'm sure there's value in just shutting out the real world and imagining, and I'm not here to judge Yoko, I'm here to do whatever she tells me to do.
But, OK, I'm not going to do that, because dreams are bullshit, and because I have no control over them anyway. I can't make myself dream about flying. If Dream Daniel wants to fly forever, that's his business, that's got nothing to do with me. Also, I get the feeling that if I did spend all night dreaming about flying, I'd just wake up sad that I couldn't fly anymore, and then I'd be awake and in real life, walking around, being an idiot, dealing with chumps. That sounds like a horribly depressing way to start my day.
I imagine that would be very hot. Did I do that right? Did I win this imagination? Because I'm already sweaty when I do my really awesome dances to begin with, and I'm guessing that I'd be even sweatier if I had to do it in front of all those suns in the field that you seem to think I know.
I get the feeling that Yoko Ono gets to sleep a lot more than I do. When your advice is always "Bored with life? Go to sleep and pretend things are better!" it suggests a lack of urgency in your real life, like you have no actual concerns. And normal people -- people who didn't have sex with Beatles when they were younger -- have all sorts of real-life concerns to deal with. Jobs and bills and occasionally being awake, and so forth.
Also, wouldn't this be more effective if I was dancing with and complimenting people in real life? Isn't that objectively more meaningful? Telling a person that I've subconsciously projected in my dream how beautiful they are is like telling my brain how beautiful it is, and I don't need to do that. My brain already knows, baby, we've been tag-teaming dreams since way back. It just seems like I'd have more of an impact if I told people in real life that they were beautiful, but you want me to do it in my dreams, which ... Hey. Is Yoko Ono trying to Inception me?!
TUESDAY: Tape Recording Things
Yoko's way into sending me out on missions to record things. I thought at first that it might be a Zen thing, some kind of ancient, spiritual lesson, like I'd go out to record something that was unrecordable, and in the silence I'd discover something about myself.
When I tried to record the lake freezing, for example, I realized in the silence that all I really wanted was the hot chocolate that Yoko and I promised myself. Then I recorded even longer, and I came to another discovery: I didn't even have to sit outside at a lake all night if I wanted to drink it, and that lakes don't make sounds when they freeze, and that I live in California where lakes don't freeze anyway, and that I don't have time to stare at a lake waiting for miracles, because my brain's not made of monkey shit. Then I drove home and drank hot chocolate. (That's kinda Zen, right?)
Some of her other recording missions are less abstract.
This is a good tip, because when it's raining outside, it's important to remind people that they used to be happy. Don't cheer them up or anything, just say, "Hey, remember that time Phil told a great joke? I didn't record the joke, but listen to how into it we all were!"
Look everyone, it's Yoko Ono saying the phrase "give it to your mother!" Sorry, boners! Anyway, I didn't do this one. I don't know if my mom can still legally abort me, but I know that handing her an audio tape of extra-strength silent moon madness when she's sad would give her total justification to do so.
My girlfriend came home after an awful day of work. Her eyes were red from crying and her boss, whom we've always assumed was a bit of a pervert, behaved very inappropriately. Before I let her tell me what happened, I ran and got my tape recorder and sat silently while I documented the whole rant.
"Daniel, what the hell is this," she asked after she'd finished ranting.
"It's ... it's, like, your thoughts, and shit. Your feelings about ... about the thing you were saying. I've got it all on tape."
"I asked you a question," she said, clearly gearing up for another rant. "Should I report my boss for sexual harassment or not?"
"I wasn't, uh ... I didn't actually catch all of the details of what you said," I explained. "I was kind of busy with the recording. Wanted to make sure we didn't run out of tape and that the levels were OK. You peaked once but I think I can fix it in post."
"Well, Jesus, what are you even going to do with it?"
"Stop getting so mad. I'm going to bury it. When it snows. Obviously.
"It doesn't snow in Calif-"
"I fucking know it doesn't snow in California, you're talking to the guy who spent four hours waiting for a lake to freeze in goddamn Pasadena. Jesus, it's like you don't even dream about painting stars."
"What the shit, Daniel? What am I supposed to do?"
"Uh, geez, I don't know. Watch a butterfly dance, maybe, and see if you can make your heart dance with it and, like ... rub up on some fireflies or something. Any of that sound soothing?"
Anyway, we broke up.
WEDNESDAY: Vague Advice.
Every once in a while, Yoko Ono gives out advice in the middle of a conversation that she forgot to have with us.
I'm not taking that out of context, and this isn't a continuation of an old tweet. Her previous tweet was "There is no frame for the universe" and then a link to her crazy website. That's all of her advice. She just jumps in and assumes I can't manage "that," she's already decided that I'm not up for whatever task it is that she hasn't yet assigned to me. And, in truth, she's probably right, I probably can't manage whatever it is she wants me to do, because the statues by my apartment don't whisper to me and none of the butterflies I know really "get" my specific style of awesome dancing, just yet.
Do ... Yes, alright. But do what? What's the thing you want me doing? Everything? All the things? Because that's a lot of things ...
That's exactly what I've always imagined the ghost chick from The Ring will say before she kills me.


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Battle-tested Dallas homicide detectives square off in trial involving controversial death investigation
Dwayne Thompson and Kim Sanders are both grizzled veterans of the Dallas police homicide unit.
Both have worked numerous murders and each has been featured on the popular A&E reality television show, "The First 48." But they each saw in a 2010 death case two very different scenarios. And it has created a deep rift between them.
Thompson, a 22-year veteran, was convinced almost from the start, and still is, that Hephzibah Olivia Lord murdered her boyfriend, Michael Burnside, in 2010. He had her arrested for it and she sued him after a grand jury cleared her.
The trial has been going on in federal court in Dallas since last Wednesday.
Sanders, who retired in 2008 after more than 30 years with the department, is equally convinced that Lord is innocent. He testified against Thompson during the trial. About Thompson's work, Sanders told the jury "I've never seen anything like it."
It's rare for a homicide detective to testify against a colleague. Sanders said he's done it only once before, and the officer in that case went to prison.
A jury will soon indicate who they found to be more credible when they hand down a verdict in the Lord v. Thompson case. Reputations are on the line, particularly for Thompson, a Desert Storm veteran who works cases wearing a fedora.
Sanders, co-owner of an identity theft consulting business, gave damaging testimony last week against his former colleague, questioning his decision-making at every turn.
That led to some tension in the courtroom as Sanders several times walked past a group of his former Dallas police colleagues who turned up to support Thompson. There were icy stares in both directions.


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Canon EOS M PreviewTuesday July 24 2012 Sensor Review
Introduction | Canon EOS M Preview
Canon is used to setting trends, not following them. But the popularity of mirrorless camera technology has the world's leading camera maker playing catch-up in a race that was started nearly a decade ago with Epson's R-D1.
Canon EOS M Preview
Further readings for the Canon EOS M Preview
To provide photographers with a broader perspective about mobiles, lenses and cameras, here are links to articles, reviews, and analyses of photographic equipment produced by DxOMark, renown websites, magazines or blogs.
Added by ag08025 | January 08 , 2013
No news
The DxO usual review...
Added by Calistoga Tony | January 06 , 2013
BSI sensors?
That can't be right. I've never heard of Sony using BSI image sensors. They only appear in some compacts and mobile phone cameras like the iPhone. BSI APS-C? that has to be an error. As for Canon, it looks like more of the same, stuck in the same place for the past 5-6 years, their APS-C sensors need a major overhaul. It's sad that a used Sony NEX C3 has an image sensor that beats the one in a Canon 7D.
Reply | Read all replies for this comment
First replies for this comment
Added by Nicolas | January 08 , 2013
Re: BSI sensors?
Thanks for having noticed it and letting us know.
Sony actually uses BSI sensor but only on its last Cybershot line cameras.
Kind regards,


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Top Definition
When a Chaldean person dumps an entire bottle of Tommy Hilfiger, Nautica, or Polo cologne on themself before going out, so as to not have to shower on a daily basis.
Yo, bro you smell that? Someone definitely took a Chaldean shower.
লিখেছেন- Phil Accio 15 de অক্টোবার de 2008
Trending Now
Can you define these popular missing words?


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Technical information
|Starting point:
|Susten at Leuk
|Getting to the starting point:
|by train / bus via Leuk, or by car
|Getting to the destination:
|3 hours
|medium difficulty
|Physical fitness:
|120 m
|Hiking time:
|3 hours
|April - November
|Leuk, Sierre
Pfyn forest, which is located centrally in Valais, is a ten square kilometer nature reserve of national importance. The river Rhône, which for the most part flows freely, flows through the forest. Pfyn Forest forms the German-French language border and is well-known throughout Europe for its exceptional species diversity. The landscape, which is shaped by debris flows, forest fires, Rhône floods and land slides, and the warm and dry climate of Central Valais are responsible for the species diversity of Pfyn forest.
The nature park center with information booth, one exhibitions and a specialized library are located in the 300-year-old administrative center of the Knights of St. John in Salgesch.
Susten/Leuk – Pfyn memorial – Pfafforetsee – L'Ermitage – Rosensee – Sierre
This walk starts at the Leuk/Susten station and first takes you to the Phyn memorial. Continue on to Pfafforetsee and then to the Ermitage. Reach, via Rosensee, the main road back to Sierre and then catch the bus to Sierre.
Tour Overview
3D hiking map Download GPX coordinates Download KMZ (GoogleEarth)
The careful planning of a tour will ensure that you also derive the maximum pleasure and enjoyment from it. Please take the time to contact the local information centre and enquire about route and weather conditions before setting off. Your intended trail may be fully or partially closed, depending on the time of year and weather conditions.


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If you are a chocolate addict, then there is nowhere greater to be than The Sweetest Place on Earth: Hershey, PA.
Now imagine being both a chocolate AND spa addict. That would be me and I got to mix both pleasures at The Spa at The Hotel Hershey recently. A chocolate lovers dream come true.
The Hotel Hershey:
The Hotel Hershey is a 4-star and 4-diamond hotel set atop a hill overlooking the town of Hershey. From the balcony that is off The Circular Dining Room, you can see the Hershey factory, amusement park and all that the town of Hershey has to offer.
When we pulled up the driveway to The Hotel Hershey, I was in awe of how massive the mansion-like hotel was. Upon check-in you're asked which type of chocolate you like and the receptionist presents you with a complimentary Hershey chocolate bar (I chose dark chocolate of course!) The hotel layout is an intricate maze, so it's very helpful that they provide you with a map…not to mention that the staff is very patient answering my countless questions of, "How do I get there again?" when referring to the Spa, the ice skating rink, dining options, etc.
The hotel rooms are well-appointed and simply beautiful. And they really thought of everything; from a sewing kit to cotton balls and Q-tips to a separate bag for recyclables. Read more


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Monday, July 29, 2013
The Moultrie News and three Mount Pleasant residents (from left) Diane Smith, Kirk Williams and Kay Steinkamp attended the Westminster Dog Show on Feb. 12 in New York City.
© 2016 Moultrie News an Evening Post Industries company. All Rights Reserved.
Registration on or use of this site constitutes acceptance of our Terms of Service, Privacy Policy and Parental Consent Form.


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on January 17, 2013 - 1:00 AM
By Evelyn McKnight
Even as health care workers and patients are becoming more informed on the absolute necessity of always using safe injection practices, incidents involving unsafe injection practices continue to occur in the United States.
More than 700 patients admitted to the Buffalo VA Medical Center over a two-year period recently received a notification letter similar to one I received more than 10 years ago. "Dear Sir or Madam … you may have been exposed to hepatitis B, hepatitis C or HIV while receiving health care."
What happened in Buffalo? The needles were changed on the insulin pens that were being used on these patients. But the insulin pen itself was reused, which, according to experts, is similar to reusing a syringe.
Let's hope and pray that the men and women at the Buffalo veterans hospital have not been infected.
They are not alone. Over the last 12 years, the Centers for Disease Control and Prevention reported 48 separate incidents in which reuse of medical equipment, including, in many of these outbreaks, reuse of the same syringe on multiple patients, was the direct source of widespread infections of blood-borne pathogens.
I was one of 99 people in Fremont, Neb., who was infected with hepatitis C in 2002. At the time, I was fighting breast cancer, going in to my local clinic with my husband, Tom, a family physician, at my side, for chemotherapy.
I was very ill. I didn't notice the unsafe conditions and practices in this clinic. Saline bags were being improperly used, and syringes were being used on multiple patients. According to a nationally recognized hepatologist who studied this outbreak, six fellow patients died because of the infection of hepatitis C they received.
Despite the passage of time, this outbreak has not been forgotten. Every time our organization responds to an outbreak – or works at the federal or state level to help create change – I think of the suffering of the Nebraska cohort. And of other victims I have met and worked beside along the way.
I urge all health care workers to take advantage of the extraordinary resources that are available. Led by the Centers for Disease Control, our colleagues on the Safe Injection Practices Coalition launched the One & Only Campaign ("One Needle, One Syringe, Only One Time").
Because health care workers continue to misuse the insulin pen, we developed materials in 2012 designed to re-educate providers on proper use.
I also urge the U.S. Department of Veterans Affairs to join us and become part of the solution.
Evelyn McKnight is the founder and president of HONOReform and the HONOReform Foundation in Fremont, Neb. She is co-author of "A Never Event: Exposing the Largest Outbreak of Hepatitis C in American Healthcare History."


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Vacancy has expiredShow me jobs like this one
|City of Rock Island
|Job Category:
|Engineering and Technology
|Job Type:
|Full Time
|Illinois (IL)
|Rock Island
|Post Code:
|Salary and Benefits:
|$46,277 - $71,712
|Post Date:
This is responsible professional and supervisory work in the preparation, review, and approval of construction plans and in the conduct of engineering studies, responsible for administration of the Rock Island Stormwater Management Plan and enforcement of the Rock Island Stormwater Control Ordinance. Work involves responsibility for preparing and reviewing construction development plans and capital improvement project plans for adherence to accepted engineering design and construction standards. Supervision is exercised over technical subordinates. Work is performed at the direction of the City Engineer; work is reviewed on the basis of conferences and reports for results obtained. Graduation from a four year college or university with a Bachelor of Science degree in civil engineering and experience in civil engineering work; or any equivalent combination of training and experience Registration as a Professional Engineer by the State of Illinois. Possession of a valid Illinois Class D vehicle operator's license, or equivalent license issued by the employee's state of residence. Hours are full time. Must pass a physical, background check and substance screening. Selected candidate must meet residency requirement, which includes a 10 mile radius on the Illinois side of the Quad Cities, within one year of hire date. In order to be considered for the position you must apply online at www.rigov.org. Applications will be accepted continuously. EOE


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shoppers recently viewed this!
Io Capri EDP KEY NOTES: Tea Leaves, Wild Fig
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Description: WHAT IT IS: lo Capri is a dynamic and decisive melange, both sophisticated and modern.
Size: 1.7 fl oz
FRAGRANCE NOTES: This fragrance is intense and decisive, sophisticated and modern, bringing together the exhilarating notes of tea leaves with the sweet notes of wild fig.
Brand: Carthusia
Origin: Italy


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on December 1, 2012 - 6:18 PM
NIAGARA FALLS – A 49-year-old woman and her 12-year-old son were roughed up by armed bandits who stole $660 in a home invasion early Saturday, police said.
The intruders, one wearing a bandanna over his face, entered the unlocked Ashland Avenue home just after 2:30 a.m. and demanded money. The victims, held at gunpoint, were pushed to the floor and threatened with death, police said. The bandits ransacked cabinets and searched through couch cushions before grabbing the money from the woman's coat pocket. They also stole a cellphone, police added.


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Quality CareFind out why Mayo Clinic is the right place for your health care. Make an appointment.
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In men, schizophrenia symptoms typically start in the early to mid-20s. In women, symptoms typically begin in the late 20s. It's uncommon for children to be diagnosed with schizophrenia and rare for those older than 45.
Schizophrenia involves a range of problems with thinking (cognitive), behavior or emotions. Signs and symptoms may vary, but they reflect an impaired ability to function. Symptoms may include:
Schizophrenia symptoms in teenagers are similar to those in adults, but the condition may be more difficult to recognize in this age group. This may be in part because some of the early symptoms of schizophrenia in teenagers are common for typical development during teen years, such as:
Compared with schizophrenia symptoms in adults, teens may be:
People with schizophrenia often lack awareness that their difficulties stem from a mental illness that requires medical attention. So it often falls to family or friends to get them help.
If you think someone you know may have symptoms of schizophrenia, talk to him or her about your concerns. Although you can't force someone to seek professional help, you can offer encouragement and support and help your loved one find a qualified doctor or mental health provider.
If your loved one poses a danger to self or others or can't provide his or her own food, clothing or shelter, you may need to call 911 or other emergency responders for help so that your loved one might be evaluated by a mental health provider. In some cases, emergency hospitalization may be needed. Laws on involuntary commitment for mental health treatment vary by state. You can contact community mental health agencies or police departments in your area for details.
Suicidal thoughts and behavior are common among people with schizophrenia. If you have a loved one who is in danger of committing suicide or has made a suicide attempt, make sure someone stays with that person. Call 911 or your local emergency number immediately. Or, if you think you can do so safely, take the person to the nearest hospital emergency room.
Mayo Clinic does not endorse companies or products. Advertising revenue supports our not-for-profit mission.
Check out these best-sellers and special offers on books and newsletters from Mayo Clinic.
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A single copy of these materials may be reprinted for noncommercial personal use only. "Mayo," "Mayo Clinic," "MayoClinic.org," "Mayo Clinic Healthy Living," and the triple-shield Mayo Clinic logo are trademarks of Mayo Foundation for Medical Education and Research.
We comply with the HONcode standard for trustworthy health information: verify here.


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Girls choose Girl Scouts because we provide the best leadership development experience. Adults choose to volunteer for Girl Scouts because we provide the best training and support. Our communities choose to personally and financially invest in Girl Scouts because of the difference we make in the lives of our girls and the communities we serve.
It all starts with you - one day, one meeting and one role model that shows her she can accomplish more than she ever imagined. At Girl Scouts, we want every girl to feel so excited about her future that she can hardly wait for it, because she knows she can achieve anything she sets her mind to. That belief starts with you.
As volunteers, women and men at least 18 years of age can make a difference in a young girl's life. At every turn, you'll be her cheerleader, mentor and guide.
Currently, we have a great need for troop leaders, but there are many ways to volunteer—whether you have a few days, a month, or several days a week. Choose your adventure below!
Girl Scouts of Eastern Missouri is a proud United Way member and is supported by the following United Way Agencies: United Way of Greater St. Louis, United Way of the Mark Twain Area, United Way of Adair County/Northeast Missouri, United Way of St. Francois County, Franklin County Area United Way.


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Operating System Genuine Windows® 7 Home Premium, 32bit
Genuine Windows® 7 Starter, 32bit
Express Gate
Display 10.1" LED Backlight WSVGA (1024x600) Screen
CPU Intel® Atom N2600 (Dual Core; 1.6GHz) Processor
Memory DDR3, 1 x SO-DIMM, 1GB ( Maximum 2GB ) *5
Storage 320GB/500GB HDD
3GB ASUS Web Storage*1
Wireless Data Network WLAN 802.11 email@example.com*2
Bluetooth V3.0*2
Audio Hi-Definition Audio CODEC
High Quality Speaker
High Quality Mic
Interface 1 x VGA Connector
2 x USB 2.0 *3
1 x USB 3.0 *3
1 x LAN RJ-45
1 x HDMI
1 x Audio Jack (Headphone/Mic-In)
1 x Card Reader : SD/ SDHC/ MMC
Battery USB 2.0:
6cells Li-ion Battery Pack, battery life 12 hrs (6cells, 5200mAh, 56W/h)*4
3cells Li-ion Battery Pack, battery life 6 hrs (3cells, 2600mAh, 28W/h)*4
6cells Li-ion Battery Pack, battery life 11 hrs 0 (6cells, 5200mAh, 56W/h)*4
Dimensions 262 x 178 x 20.7 ~34.4 mm (WxDxH)
Weight 1.25 Kgs (w/ 6cell battery)
1.1 Kgs (w/ 3cell battery)
Color Texture : Blue, Pink, Purple
Note *1: Subject to system configuration and usage.
*2: Availability may vary by SKU and country.
*3: 1 x USB 3.0 + 2 x USB 2.0 (optional) or 3 x USB 2.0
*4: Subject to system configuration and usage.
*5 : The memory is fixed on the motherboard and there is no SO-DIMM on the motherboard. The On Board Memory is unable to be removed or replaced for extending.
How's the battery life?
I did a wubi install but the graphics didn't render properly
it Windows 7 starter preinstall really lacks and sloppy


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Everybody knew Bo.
Forney, that is.
The Curve honored their former batboy, who passed away on Feb. 4 at the age of 21, with "BOpening night" at Peoples Natural Gas Field Thursday.
"He just talked about the Curve as 'the guys' and his friends," Robert "Bo" Forney's mother, Nancy Forney said. "He was referring to everybody. Employees, the staff, the players, they were all his family."
Those friends organized an auction of autographed Pirates memorabilia and Bo Forney T-shirts and patches to benefit the American Heart Association during the Curve's home opener against Harrisburg Thursday.
The event raised $3,734, which will be donated in Forney's name.
"We were talking about doing something in his honor as a staff a few days after he passed," Curve general manager Rob Egan said. "When we found out his family was working on a charitable donation for the American Heart Association, because he passed with a heart problem, we knew we had the Pirates exhibition game coming up and we could get some signed jerseys. So we put together this auction in his honor."
Forney was a batboy with the Curve for five years.
"It meant the world to him," Bo's father, Ron Forney said. "It wasn't work. It was pleasure. He really enjoyed it.
"He had one of those very unique personalities that he just had a natural ability to develop friendships. He could lighten up a room just by walking in."
Baseball was a large part of Bo Forney's life. In 2008, the same year Forney began working with the Curve, he played for ReMax Realty's George B. Kelley Federation championship team.
Forney's mother was touched by Thursday's event.
"This puts Altoona on the map of my heart," Nancy Forney said. "I know the community really pulls together to show how much it cares for its people."
Egan remembered Forney as a charitable person who would have appreciated the fundraiser.
"We're just so thrilled that Bo had such an impact on so many people," Egan said. "You can see it with all the people out here bidding on his items and the people selling T-shirts in his honor to donate back to the charity in his honor."
A video tribute to Forney was shown on the scoreboard during the game, and Ron Forney threw out the ceremonial first pitch.
"He was a member of the team, and I think that's the best thing you can say about someone who works at the ballpark," Egan said. "Players, coaches, they all felt like he was a part of the team. He had a great personality and was always positive. He had fun with the players. Anything they gave him, he gave right back. We miss him a ton."


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Malaria – What Drug You Should Take to Prevent It!
I think it's fair to say that nobody wants to die on their travels around the world. Death avoidance 101 begins with preventing malaria. Naturally, as a traveler it's important to always try to care of ourselves and dodgy diets do us no favours, so whether you're munching down multivitamins, spirulina tablets, echinacea or whatever, every little Continue Reading »


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A chocolatey treat!
Our Nazareth Village Animals Hot Chocolate Mix features a fluffy white sheep in a green pasture. Each individual serving of the Nazareth Village Animals Personalized Hot Chocolate Mix makes 6 ounces of hot chocolate and can be customized with your own wording on the 2 inch white sticker. The Nazareth Village Animals Hot Chocolate Mix is not only a favor for any party but a delicious treat as well. A favor that can be enjoyed after the party is over! Assembly required.
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The Problem
Kotak Mahindra Bank Limited reached out to us with the idea of creating a mobile application that will serve all collection agents of the bank. It wanted to minimize the paperwork and automate conventional methods of interaction between agents and donors. The efforts were also geared towards strengthening relationships between the bank and agents. Prior to the inception of this concept, the bank deployed several modes of offline donations like Cheque/DD/Cash. The most challenging part of the development process was to create a reliable, secure and flexible application that stores data of the bank's elite Institutional/Charitable account holders, thus, enabling agents to eliminate the hassle of tedious and redundant paperwork by managing data of donors through direct contact.
We approached the development process by segmenting the project into multiple phases. We analyzed the project requirements and possibilities by bringing together technology consultants and development experts from a diverse talent pool. We then carried out a detailed feasibility test, where we undertook detailed app development requirements. Based on the analysis and study phase, we deployed strategies that minimized the development cost and time. We developed the Android version of the TASC application. The app was aimed at centralizing the process of collecting and tracking donations from donors. We also provided back-end panel for institutions to manage their collection agents and send requests to the bank's super-admin for generating 80G certificate.
Result Obtained
The TASC application was successfully developed for the bank's elite Institutional/Charitable account holders. The application was bolstered with requisite security features eradicating any security concerns threatening mobile based operations.
ROI and Benefits
The inception of TASC application has given KMBL a competitive edge in its business sector. Improved interaction through an intuitive mobile application has minimized hassles of paperwork creating a secure platform for agents and donors. It has also enabled banks to get real-time donation updates from agents. The application is robust in both design and functionality making it reliable in the financial arena.
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Easily expand your software skills and your design library as expert software instructor Cindy Hogan shows you how to get the most out of Brother PE-Design® Next and Babylock Palette software. Learn to import and transfer designs, use an underlay and modify, combine and align lettering and monograms for polished, personalized results. Explore built-in shape tools to create beautiful decorative elements like a lovely medallion — no drawing required! Dive into personalizing designs with Cindy's tips for changing colors, adding text and even isolating and resizing elements so they fit in your hoop. Organize files fast with Design Database and start creating beautiful designs with confidence today!
Meet your instructor, embroidery software expert Cindy Hogan. Cindy walks you through everything you need to get started using Brother PE-Design Next software, including importing and adding text to your designs.
Improve your ability to work with text as Cindy demonstrates ways to use the text tool, including methods to transform the size, direction and shape of your text fields. Experiment with font selections and underlays as you create the perfect phrase for your next project.
Learn how to work with shapes in new ways! Cindy walks you through methods and troubleshooting tips for creating and transforming any shape you choose. Learn how to create floral patterns, echoed designs, complex patterns and even simple appliqu� designs.
Push your embroidery software skills further as you explore options for designing monograms. Consider a wide variety of fonts and ornamental accents as you create traditional and nontraditional monogram styles. Then stitch out your gorgeous designs on any project of your choice!
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Tap into your creative side as you combine built-in designs to create beautiful motifs. You'll learn how to crop, reshape and duplicate any design of your choice as you use various mirror tools in addition to rearranging the sewing order to your liking.
Brush up on the basics with this refresher that's full of tips for any level. Create folders, select the images you want and learn how to safely transfer them to the machine with Cindy's up-close instruction. You'll also learn how to convert files and create organized folders so you never lose a design again!
"Love this class. I understand the basics much better, since I am a visual learner. Wonderful skill builder!"
- Pillow


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ha i looking for some music for my site no any gud songz
Darker Than Black(Season 1,2and Gaiden): Howling, Tsukiakari, Kakusei Heroism, Tsukiakari no Michishirube, From Dusk Till Dawn, and Darker Than Black.
Toaru Kagaku no Railgun: Only My Railgun, Level 5~Judgelight~,and Real Force.
Heroman: Roulette, Calling, Missing,and Boku no Te wa Kimi no Tame ni
The Law Of Ueki: Falco, No Regret, and Bokutachi ni Aru Mono
Beck: Hit In The Usa, Moon On The Water, Brainstorm.
Fairy Tail: Snow Fairy, S.O.W. ~Sense of Wonder~, Ft., and R.P.G. ~Rockin' Playing Game~(I haven't head this song)
There are more, but I can Only give these right now
Heroman Engage!!!!
The theme tune to ghost in the shell.


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on August 30, 2012 - 11:42 AM
Thirty years after the first wave of women began pursuing engineering careers, it's still mostly a man's world – despite an earnest effort to encourage girls to pursue a profession with good opportunities.
Take Taya Upkes, who graduated summa cum laude in May with a bachelor's degree in mechanical engineering from the University of Missouri-Kansas City.
She had nine job offers before receiving her diploma and accepted an offer from Cummins to work at its plant in suburban Minneapolis.
Her starting salary? Somewhere in the "mid-60s." And Cummins also is paying her graduate school tuition. She helps design generator sets for yachts, she said, and she's the only woman working in a department of 15 or 20.
"I actually enjoy it," she said. "It was intimidating at first, but I got used to it. It's not in the back of my mind to think about it anymore."
Engineering schools around the region report Upkes isn't alone.
"The demand for engineers in general is high," said Gary Mirka, an associate dean at Iowa State University. "Ninety-five percent of our students have jobs within six months, and recruiters are keen on women."
Despite those opportunities, the enrollment at Iowa State reflects a nationwide pattern.
The share of women in its undergraduate engineering program peaked at 16.5 percent in 1995. This year, 15.2 percent of the engineering students are female.
Nationally, 17.9 percent of undergraduate engineering students were women in 2009, according the most recent data from the National Science Foundation. Ten years before, 19.8 percent of engineering students were female.
And even when a woman obtains a degree in engineering, it's no guarantee she'll enter or stay in the profession.
The foundation reported that 12.9 percent of the almost 1.6 million engineers in the nation were women in 2008, significantly lower than the graduation rate.
Betty Shanahan, the executive director and CEO of the Society of Women Engineers, said a study last year called "Stemming the Tide: Why Women Leave Engineering" found one-third of female engineering graduates didn't enter the profession because they thought the workplace culture was inflexible and not supportive of women.
The report also found nearly half of the female engineers who left the profession did so because of poor working conditions, too much travel and lack of advancement or low salary.
One-third said they didn't like the workplace, their boss or the culture.
"When women leave a company, they leave the profession," Shanahan said. "When men leave a company, it's generally to go to another company."
As for the continuing low number of women going to engineering school, Shanahan and others said one of the bigger reasons why capable girls didn't choose the profession was their impression that engineers generally were loners working on abstract projects that didn't directly help people.
Many choose health care fields instead.
"Girls don't see the opportunities in engineering as opposed to other fields where you can see how you make a contribution," Shanahan said. "The stereotype is you work alone and the social relevance isn't understood. Girls don't see the opportunities in engineering."
The subtle messages sometimes conveyed by teachers and parents that engineering is a man's world also helps continue that pattern, she added.
"It is a male-dominated field, and those implicit biases are often carried over," Shanahan said.
Upkes, who graduated from high school in Sioux Falls, S.D., and attended the University of Missouri-Kansas City on a softball scholarship, remembers the reaction she often got when people learned about her degree.
"Every time someone said you were an engineer and people said, 'OK, that's weird,' it got ingrained in my mind," she said. In all her mechanical engineering classes, there was only one other female.
"Everybody noticed it, but after a while, when they knew you could do the work, people could accept it."
Bette Grauer, an assistant dean at the Kansas State University engineering school, said about 15 percent of the undergraduates there are women. That low figure comes despite an active Society of Women Engineers chapter that offers after-school programs for middle school students and outreach efforts to high schools around the state.
"I can't explain it," she said. "I've been a high school science teacher and physics teacher. Fifty percent were girls and they do really well. I'm not sure why we don't attract them."


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Sources: Tech Crunch, Reuters, Reuters
quote: So because you know vapid idiots, that means something in an argument?
quote: I mean seriously, come on now, it's the end of 2011 and you're trying to tell me you know THAT many people who literally think Apple makes the only phone on the planet?
quote: Wtf does tech savvy have to do with your argument? That's like saying someone is "tech savvy" because they know Ford makes vehicles too, not just Chevrolet. It's called "common knowledge"! Ever heard of it?
quote: Again making people seem REALLY dense and ignorant of basic current events doesn't actually make an argument good or even relevant. Try again.
quote: who are happy with iPhones


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FDA: NJ baking company mislabeled ingredients
March 14, 2013
EDISON, N.J. (AP) — A New Jersey maker of muffins and other baked goods has been accused of distributing mislabeled food, including products described as sugar-free but still containing sugar. The U....
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Wall Street Decline Takes Its Toll...
Developers of DTC Genetic Testing Are...
Quadruple Helices Appear To Have Role...
As Immunotherapy Revolutionizes the Cancer Treatment...
Takeda Pharmaceutical and Resolve Therapeutics said today they will partner to develop compounds for systemic lupus erythematosus (SLE) and other autoimmune diseases—starting with clinical development later this year of Resolve's lead compound RSLV-132, a nuclease Fc fusion protein—in a deal that could net Resolve more than $255 million.
Resolve will carry out development work on RSLV-132 until completion of the first Phase Ib/IIa trial in lupus patients, designed to demonstrate proof of biological activity. RSLV-132 is currently in IND-enabling studies and is expected to begin human clinical studies later this year.
After the trial, Takeda has the exclusive option to license the lead compound and all other compounds from the Resolve platform. Additional Resolve clinical candidates in the preclinical proof-of-concept stage target the degradation and elimination of autoantibody-containing immune complexes, thought to be the most proximal pathophysiological trigger of lupus.
Should Takeda exercise its option, it would take lead responsibility for worldwide development and commercialization of the Resolve products.
Takeda will pay Resolve $8 million this fiscal year to fund continued development of RSLV-132. Upon exercising its option, Resolve would additionally receive from Takeda an undisclosed option exercise fee, plus up to $247 million tied to undisclosed development milestones. Resolve is also eligible to receive royalties on product sales.
James Posada, Ph.D., Resolve's co-founder and CEO, told Xconomy the exercise fee alone was enough for a five-fold return on investment for company shareholders—a multiple that could climb to a 10-fold to 15-fold return on investment, plus ongoing royalties on sales of RSLV-132 if the drug meets all goals.
Since it was spun out of the University of Washington three years ago, Resolve has raised $7.8 million in two financing rounds—the most recent being a $5.8 million Series B private-equity financing disclosed Nov. 1. Resolve said at the time that the financing would allow it to advance RSLV-132 into clinical trials, "which we expect to start in mid-2013."
The financing was led by previous investor New Science Ventures, with participation from new investor WRF Capital, the venture investment arm of Washington Research Foundation, and previous investor Easton Capital.
According to Resolve, RSLV-132 represents a new approach to eliminating immune complexes, among key and proximal triggers of the inflammatory cascade in lupus.
"This collaboration with Resolve is very exciting as its innovative pipeline of nuclease fusion proteins has the potential to provide a new approach to helping lupus patients," said Tetsuyuki Maruyama (formerly Paul Chapman), Ph.D., general manager of Takeda's Pharmaceutical Research Division.
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Source: The New York Times
quote: They've been slaving away at keeping that plant under control for the past couple years but you only hear about what goes wrong, not so much about the progress.
quote: Considering that TEPCO chose to allow the disaster to occur in order to limit financial loss, I don't really feel they deserve even the slightest praise.
quote: It would be nice to actually see stories of the progress instead of hammer fisting the setbacks cause by one of the single most destructive natural disasters on the planet.


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The Hammer pump-action paintball marker was first released by Kingman over 20 years ago as one of our flagship products. With great anticipation we introduce the 2013 Hammer 7 pump-action paintball marker with cool new features that didn't exist two decades ago. The Hammer 7 mil-sim shotgun style marker comes stock with a 9-round magazine capable of shooting .68 caliber paintballs and the new First Strike paintball from Tiberius Arms. The First Strike paintball offers 2x more range and 25x more accuracy.
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Paris Casino Union Bosses Lose High Stakes Game Playing with Worker's Legal Rights
Union officials threatened nonmember worker with benefits cuts and loss of seniority unless she paid dues
Las Vegas, NV (May 9, 2014) – A Paris Las Vegas Hotel and Casino snack bar attendant has won a federal judgment from a local union for violating her right to refrain from union affiliation.
With free legal assistance from National Right to Work Foundation staff attorneys, Nani Sugianto won her case against the Culinary Workers Union Local 226 before a National Labor Relations Board (NLRB) administrative law judge late last week.
In 2007, Sugianto resigned her union membership and refrained from dues payments. After nearly five years the union started to collect dues again without giving her notice. Sugianto stopped the union dues deductions.
Then, Sugianto filed an unfair labor practice charge with the NLRB after a union steward illegally threatened her that she would lose all of her benefits and her seniority, and would be required to start over again as a new hire, unless she paid union dues even though she is not a union member.


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About 100 people circled through the Tallac Ballroom at Embassy Suites Lake Tahoe Wednesday to learn about and voice their opinions on the Highway 50 and South Shore Community Revitalization Project, also known as the loop road.
It's a project that dates back to the late 1970s, when the approval of a casino expansion necessitated a loop road to handle traffic congestion. A 1985 Community Development Study Group presented its conceptual plan that established general parameters for the system refined through public input. Twenty-seven years later, groups continue collecting community input, while Tahoe Transportation District Transportation Projects Manager Alfred Knotts estimates that if all goes smoothly actual construction on the estimated $60 million to $70 million project wouldn't begin for another four to five years.
Like the first event on Oct. 30, the Tahoe Transportation District's second community workshop aimed to collect public opinions on various alternatives for realigning U.S. Highway 50 through the downtown core.
After the TTD compiles the information from the two workshops, the organization will solicit Tahoe residents and businesses to join the Community Review Committee that will provide input as the project continues.
"People recognize that the infrastructure is outdated and that the time is right to make some changes. The point (of the workshop) is to gain insight to which of these alternatives are most important to the community," Knotts said.
The project would transform the middle of town, he said.
"The whole length of our community is bifurcated by a state highway. This provides an opportunity for South Lake Tahoe to have a main street, a sense of place," Knotts said.
Maps of 16 alternatives, some of which date back more than 20 years, lay across a table in the Tallac Ballroom. Participants moved around the table, voting for the options they liked best by placing a blue gaming chip in a plastic box by the map.
In the most recent renderings, the highway would be realigned to the south of MontBleu Resort Casino and Spa and Harrah's Lake Tahoe. It would reconnect with what is now Highway 50 at or near the Pioneer Trail intersection.
Robin Westinghouse, a 26-year South Lake Tahoe resident, said she came to the workshop with no concrete opinions regarding the loop road. She thought the idea of collecting public input was a good one, and that she would support the loop road as long as it is built in an environmentally friendly way. Westinghouse said she liked the idea of opening up the downtown corridor to more foot traffic.
South Tahoe High School alumnus and Horizon Casino Resort employee Anna Siebaldi entered the Tallac Ballroom already in support of the loop road.
"I think that anything that can be improved upon is awesome. I'm always in support of anything that helps the community," Siebaldi said.
Some opponents of the project argue that the loop road will threaten local businesses by diverting the majority of the tourists away from the main corridor, but TTD Outreach Specialist Tiara Wasner said other communities like Monterey, Calif., have done similar projects to revitalize the town.
South Lake Tahoe City Councilwoman Angela Swanson recognized that the community workshops are self-selecting, but she said it's an important step in the process. The loop road would only be beneficial if it goes hand in hand with broader development, she said.
"The road doesn't solve anything unless it's part of a larger vision," Swanson said.