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Lien on Me: IRS Eases Debt Rules
In a rare show of leniency, the Internal Revenue Service on Thursday announced new rules designed to make it easier for people struggling with tax debts to climb out of the hole.
Among the changes, the IRS said it would place fewer claims on taxpayers' property and would make such "liens" less damaging to taxpayers' credit ratings. Other changes are intended to help small businesses and forgive debts of more people who are unable to pay.
Commissioner Doug Shulman called the changes an effort to "stand in taxpayers' shoes" following "the worst recession in a generation."
"This is a real effort to consider taxpayers' needs," said Benson Goldstein, a tax expert with the American Institute of CPAs.
Nina Olson, the National Taxpayer Advocate tapped by Congress to monitor the IRS, was more muted in her response. She called the changes "a significant step in the right direction," but added that "they are not sufficient to address the problems we have seen."
The changes affecting the largest number of taxpayers concern liens, or notices that give the IRS a legal claim to a taxpayer's property in the amount of an unpaid tax debt. The new rules generally prohibit the IRS from filing a lien unless unpaid taxes exceed $10,000, doubling the previous limit, which had been in effect since the mid-1980s.
The IRS also will ease the damage to taxpayers' credit scores after the full amount of the debt is paid. In an important technical move, the agency will grant more taxpayers "lien withdrawals"—a higher level of forgiveness than the current "lien release."
According to Ms. Olson, full withdrawal is often better for taxpayers' credit ratings because it expunges the lien from the record immediately, whereas a release leaves it on the record for at least seven years. A tax lien can knock 100 points off a person's credit score. The highest credit score is 850 at FICO, a leading credit scorer. Borrowers often need a score in the 700s to qualify for the best rates on loans.
In addition, liens now may qualify for full withdrawal even if the debt isn't fully paid, so long as the amount is less than $25,000 and the taxpayer enters into a "direct debit installment agreement."
This typically allows the IRS to make an automatic monthly withdrawal of a scheduled payment from the delinquent taxpayer's bank account. Taxpayers may apply for a direct debit agreement online at www.irs.gov.
Mr. Shulman said the agency has found that taxpayers with direct debit agreements are good risks and therefore full withdrawals of liens are appropriate.
The IRS also will make what it calls "streamlined installment agreements" available to more small businesses with unpaid taxes, giving them up to 24 months to pay debts of $25,000 or less.
Previously the program applied only to those owing $10,000 or less. But, to qualify, the businesses must arrange to make periodic automatic payments from a bank account.
For people with no hope of paying their tax debts, the IRS has expanded and eased terms of its "offer in compromise" program. The program allows taxpayers to settle their debt by paying a lesser amount, as long as agents are convinced the debt can't be paid in full either as a lump sum or through periodic payments.
Taxpayers with incomes of as much as $100,000 may now be eligible for the compromise program if their total tax liability is $50,000 or less. The change doubles the limits of $50,000 of income and $25,000 of total tax due.
The IRS said the new rules will reduce liens by "tens of thousands" but declined to be more specific.
But Ms. Olson said the IRS's changes don't go far enough. The agency is often too quick to impose liens on people without checking their resources, she said, adding that the number of liens surged to 1.1 million last year from 168,000 in 1999.
"Such filings do not generate significant revenue compared with the financial devastation they visit on taxpayers," she said.
Write to Laura Saunders at email@example.com


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ISHPEMING - The NICE school board has approved a partnership between NICE Community Schools and Northern Michigan University to offer NMU classes at Westwood High School beginning early in 2014.
NICE Superintendent Bryan DeAugustine said he began working last year with Joe Lubig, NMU's associate dean for teacher education and director of education, to bring some college courses to Westwood.
"Joe and I wanted to create a partnership between NICE Community Schools and NMU that was beneficial for the kids in the western part of Marquette County," DeAugustine said.
Article Photos
DeAugustine said NMU will offer a 100-level statistics course and a freshman English course taught at WHS. In other action, the board voted to accept a grant from Cliffs Natural Resources to build a trail through NICE wetlands and forest.
"It's an outdoor pathway with science lab stations on our campus - it covers about six acres - and they're putting forward a little over $14,000 to do that for us," DeAugustine said.
DeAugustine said the district is fortunate having those nature areas for students to study at.
"We are pretty lucky here," he said. "We have wetlands on our campus and some nice forests, so the walking trail will have different stations cut out where the students can go and do some biology and natural resource management investigations out in our woods and wetlands."
The board also ratified and signed a contract with AFSCME support staff, giving them a 2 percent raise this year, with 1.5 percent raises each of the next two years.
In addition, the board voted to accept a $31,990 bid from Ishpeming's South Shore Services Inc. to install security cameras at Westwood and Aspen Ridge schools. DeAugustine said the money will come from the district's sinking fund.
Zach Jay can be reached at 906-486-4401.

subset: commoncrawl


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Barack Obama rounded the far turn at Hayward Field -- at a politician's pace, which means stopping for handshakes and cell-phone photos -- when track announcer Paul Swangard piped up, "Lane Seven is available in the 400-meter hurdles, senator."
Obama jokingly jogged and stepped over a hurdle, to chuckles from the crowd.
"A big thank-you to Sen. Barack Obama for stopping by. And we'll put him down for a 'did not finish.'"
Quipped Obama, as he shook a fan's hand, "I've got my own race to run."
Flanking Obama were U.S. Reps. Peter DeFazio and David Wu, both Oregon Democrats.
When Obama approached the people ringing the track, their eyes widened, girls shrieked and people nearly trembled. This must have been what the Beatles felt like.
"Have you ever seen anything like this?" Wu asked, shaking his head.
-- Rachel Bachman; email@example.com


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On Thursday, April 18 at 6:30 p.m., the Cabarrus County Senior Games will present the SilverArts Follies and Cheerleader Showcase at Mt. Pleasant High School. The evening is fun for the audience, but serious competition for the contestants, who will showcase their vocal, dance, comedy and musical talents in a battle for top honors.
Tickets cost $5 for adults and $3 for children 12 and younger. Purchase your tickets in advance at the Cabarrus County Senior Centers in Concord and Mt. Pleasant or at the door the evening of the performance. For more information, call 704-920-3484.


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League open after City beat United
Manchester City go even on points with Manchester United
MANCHESTER - Manchester City closed in on their first top flight title in 44 years by beating Manchester United 1-0 on Monday after doing what their rivals have done for years - keeping their nerve when all seemed lost.
City captain Vincent Kompany scored the winner with a header from a corner at the end of the first half to cap a remarkable turnaround in the title race as they moved top of the table on goal difference with two games to play.
The win for Roberto Mancini's team, who were never really threatened by a United side that came looking for a point and left empty handed, capped a remarkable month for a City side displaying all the hallmarks of their illustrious neighbours.
Premier League defeats by Swansea and Arsenal and a draw at Stoke looked like derailing big-spending City's title drive, with United winning eight successive games almost at will, but Mancini's determined players refused to give up.
United's never-say-die attitude was at the heart of their 12 titles under Alex Ferguson in the Premier League era, but the champions could find no way back in this match.
Kompany's strike was the only goal of a fraught, passionate and at times ragged and wild derby that distilled all the unpredictability of a remarkable season into 90 minutes of a match that swung first the way of United and then City who finished the stronger and were deserved winners.
Both teams have 83 points but City have moved back to the top of the table on goal difference and, although they have the harder games left, Mancini's side now hold all the cards.
Asked who were now favourites for the title, Mancini once again told reporters, "United. They have the easier games, against Swansea and Sunderland, while we have to play Newcastle United, who are going for the Champions League, and Queens Park Rangers who are going against relegation.
"We are at the top now, but it can change after the next two games," he added.
However, City's dashing Italian coach did concede that winning the title was actually a possibility for his side too, "yes, it is, that's true," he smiled broadly.
More in Sport
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Thomas Muir, 1765 - 1799. Parliamentary reformer
Not on display
- Scottish Art
Thomas Muir spent his life fighting for the rights of the poor and the oppressed. Encouraged by the revolution in France, Muir pressed for parliamentary reform in Britain. In 1793 he was charged with sedition and sentenced to fourteen years exile in Botany Bay, Australia. In 1796 Muir arranged his escape to America but he was arrested by the Spanish and terribly injured when his Spanish ship was attacked by the British. Assumed to be dead by the authorities, Muir reached Paris where he was treated as a great hero and martyr. He spent the remaining months of his life trying to persuade the French to help establish a Scottish republic.


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Coming into the season, Ridge coach Ken Marsh knew he had a deep team. But as always, the team needed to find consistency to make the kind of run that the Somerset County squad wanted.
"We knew we had a balanced team. We were pretty good at every position," Marsh said. "We had a couple kids who chose to not come out this year and then we needed freshmen to step up. Both Quigleys (Brendan and Kevin) filled the roles. We didn't lose a beat. We wanted to be consistent throughout and our kids stuck to that."
Returning was All-American midfielder Eric Scott and J.T. Palladino, two of the top scorers from the previous season. The entire defensive unit of Chris Palladino, Brian Mangion and Mitchell Gray returned, as well as both T.J. Jones and Owen Molloy who rotated at goalie. Molloy would start the game in between the pipes and then he would shift to attack as Jones would close out the game. Alec Burckley handled the faceoff duties again this season.
Things started out smoothly enough as Ridge downed Somerville and North Hunterdon to start the season. Then a test against Skyland Division foe Moorestown brought Ridge's first loss of the season. But the team rebounded after the tough loss with six straight wins. Both sides of the field were clicking at that point.
But then came Chatham and Hunterdon Central and Ridge's defense stumbled a bit, giving up 10 and 11 goals, respectively, in two losses. That's when Marsh decided to make a change.
"I think at the time they were both bringing something else to the table," said Marsh of Molloy and Jones. "Owen has a confidence about him and an ability to score on offense. It gave us another weapon. T.J. was no step down for four quarters. It was just another level of intensity on both sides of the ball."
Jones would be the goalie for the rest of the season and Molloy would start every game on attack the rest of the way. The first game of the experiment was against rival Bridgewater-Raritan, which had owned Ridge in recent years. Ridge downed B-R, 10-8, in what would be the first meeting between the two squads. The confidence was building again and things were looking up.
One of the keys to Ridge's success for the better part of a decade has been the stifling ride that the entire team works on. From attackmen to midfielders to defensemen, the Red Devils commit to harassing opponents and forcing turnovers. As one opposing Somerset County coach put it, "Ken's kids. They ride."
"Our ride started back in mid-2000s," Marsh said. "We knew we could create opportunities from it. Our kids take pride in that. It takes momentum away from the opponents. Our attackmen buy into it. It certainly works for them."
After wins over Bernards and Rutgers Prep in the Somerset County Tournament, Ridge met Somerville for the second time this season in the SCT final. Jones was stellar in goal, Burckley was a catalyst on faceoffs, and Kevin Quigley scored three times to give Ridge its first ever SCT title, 8-4.
As the team got ready for the state tournament, the North Jersey, Group 4 bracket was a gauntlet of talent, featuring Hunterdon Central, Westfield and Bridgewater-Raritan. After disposing of West Orange and Montclair, Ridge met Bridgewater-Raritan in the semifinals. Despite falling behind in the first half, Ridge put on an impressive second-half offensive show with a 12-5 victory and advanced to the sectional final against Westfield.
Behind three goals from Scott, Ridge beat Westfield, 9-3, and met Southern Regional for the Group 4 title. Scott sank four goals and Molloy and Alex Gaydos each scored twice to lead Ridge to its first ever Group 4 title, 12-4. At that point, Ridge was on a nine-game winning streak and earned the top seed and a bye in the Tournament of Champions.
In its next game, J.T. Palladino collected eight points and great defense helped Ridge down Rutgers Prep, 11-3, in the T of C semifinals, setting up a meeting with Don Bosco Prep in the Tournament of Champions final.
"It's incredible. Our team has never been there before, so it's definitely going to be interesting for us," Palladino said about reaching the T of C final. "Don Bosco is a good team and we just have to come out and treat it like any other game."
Using the same type of play that had gotten the team that far, Ridge received four goals from Scott, solid faceoff work from Burckley, and used great team defense to clip Don Bosco, 8-7, to win its first ever T of C title.
"From the beginning of the season this year, this is all we wanted," Jones said after the final. "This was our only goal. If we had come short of this point, it would have been a disappointment. We worked so hard to get to this point in the season. As a senior this is amazing."
Ridge relied on its seniors all season long and received contributions from every player on the roster to achieve what it had set out to do from day one. Ridge, which finished 20-3, became the seventh straight public school to win the T of C and kept the title in Somerset County for the third straight season.
For the coach, this season was special because his players were special.
"It was all about them buying in and sticking to what they do," said Marsh. "These seniors showed how committed they were. It's surreal and its an amazing feeling. This team worked so hard to accomplish this goal. It's an unbelievable feeling."


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HAMILTON — The zoning board will be asked Oct. 9 to hear the Diocese of Trenton's plan to convert 18 acres of farmland to a cemetery and mausoleum.
The diocese proposes a Catholic cemetery with about 5,500 burial plots and a 2,500- to 3,000-crypt mausoleum at the corner of South Broad Street and Crosswicks-Hamilton Square Road, said David Roskos, an attorney representing the diocese.
"The idea that a cemetery needed to be on the east side of Hamilton Township has been part of the diocesan cemetery plans for some time," Roskos said.
Neil Pirozzi, the diocese's associate director for construction and property, said the plans for the cemetery grew as the Catholic community in the township grew.
"Our largest parishes are in Hamilton," Pirozzi said. "We're comprising 17,000 families, just in Hamilton."
In addition to interments, a cemetery is also a place for visits by survivors on birthdays or anniversaries.
"That's really as much of the need as the interment. We're growing in that area and we have nothing there," he said.
The diocese is applying for a use variance, since the property is earmarked as a Rural Resource Conservation (RRC) zone, a designation meant to preserve open space in the township.
"This township has invested enormously in protecting the RRC zone, and this is simply inconsistent with it," said Michele Donato, the attorney representing Save Hamilton Open Space, a township environmental group that promotes keeping Hamilton's remaining open space free of development.
Roskos said the cemetery is one of the least intensive uses for a property that he can imagine.
"Quite honestly, I think this use is compatible, compared to the farming which they'd like to see take place there," he said.
Donato, however, said the proposed use would bring enough people and cars to warrant inconsistency with the site's zoning requirement.
"Five-thousand graves and almost 3,000 mausoleum slots? That's a lot of traffic," Donato said."
Construction of a mausole-um alone is too much for the site, said Save Hamilton Open Space president Ed Pfeiffer.
"We think of it as an intensive use," he said.
In addition to the zoning board's approval, state law requires that the diocese get approval from the township council.
A statewide cemetery statute mandates that no more than five cemeteries can exist in a given municipality unless the governing body allows it.
Council heard the diocese's proposal in December 2011, but withheld action until it could be heard by the zoning and planning board.
Contact Mike Davis at (609) 989-5708 or firstname.lastname@example.com.


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State of the city address
A week after Gov. Andrew Cuomo's snub of the borough in his State of the State address, Mayor Michael Bloomberg yesterday gave short-shrift to Staten Island in his State of the City remarks, offering up just one new project here: A proposed "blue-collar-friendly" industrial business zone encompassing areas of the North and West shores seven years after the program was instituted elsewhere in the city.
Bloomberg also noted the previously announced development of an apartment and retail complex on the site of the former home port in Stapleton, and a redesign of the Staten Island Zoo aquarium already in the works and being paid for with $2.2 million allocated by Borough Hall.
"Substantively and even cosmetically, there weren't any kind of real Staten Island references," said Councilman James Oddo (R-Mid-Island), sounding more perplexed than angry.
"He's heard this from us before, and he's always brushed it off. But I'm not so sure he can brush it off this time. Unlike the State of the State, this is the State of the City and there are only five boroughs."
Fumed Councilman Vincent Ignizio (R-South Shore): "I think the speech was woefully inadequate in addressing the needs of my borough. It did not touch upon any concerns of the over-taxed Staten Islander, our commuters, businesses being killed by over-zealous inspections and our massive infrastructure and capital needs."
"You can't mention what you're not doing," said Borough President James Molinaro, who also attended the address. "I know I'm doing a lot."
"I was really disappointed the mayor talked at length on the development projects in other boroughs, but nothing significant about Staten Island," said Councilwoman Debi Rose (D-North Shore). "He talked about developing 30 new acres of parkland on Governors Island to make it a great waterfront destination. How many people live on Governor's Island? Some of the funds for that project should be dedicated to Staten Island's waterfront park and promenade development."
Asked flat-out by the Advance if the mayor has "forgotten about Staten Island," Bloomberg spokesman Stu Loeser said: "With the exception of the Bronx, where the speech was held, the speech had roughly the same focus on every borough. But Staten Island has proportionately far more teachers as residents than any other borough, so the mayor's proposals for $20,000 teacher merit pay raises and $25,000 in [student] loan forgiveness would have an outsized effect."
As for creating industrial business zones here, which were established in other boroughs beginning in 2005, specific areas won't be known until later this year when they are approved by the "boundary commission" of the city Economic Development Corporation with input from local leaders. The program provides tax credits and benefits to qualifying businesses, including manufacturing and maritime, according to an EDC spokesman.
While Bloomberg's remarks were heavy on the Bronx, with mentions of Brooklyn and Queens interspersed, education took center stage.
In addition to merit pay, which always raises the hackles of the United Federation of Teachers, Bloomberg also highlighted earned tenure. And he said the city will open two dozen career and technical education schools. While no locations were mentioned, Oddo said the mayor was remiss for not mentioning that the old Farm Colony site in Sea View would be a natural fit.
Elsewhere, the mayor touted ongoing NYPD counter-terrorism programs; the importance of passage of a New York State Dream Act; easing up on tourist visa restrictions; enhancing licensing and certifications for skilled immigrants; improving jobs and housing for veterans; increasing the minimum wage, and streamlining the inspection process at construction sites.
Now in the middle of this third term, and with just two years to go in office, Bloomberg said: "We will not deny the dreams of students, no matter where they live, or where they go to school or in what country they were born. We will not deny the desire that so many have to work in jobs that will allow them to build a better life for themselves and their families. And we will not deny the demands that every New Yorker has for safe streets free from the plague of gun violence and strong neighborhoods full of energy and life."
Before his remarks, Bloomberg gave a shout-out to a number of dignitaries present, including Oddo, wishing him a happy birthday. The Council minority leader turned 46 yesterday.
The season for political addresses continues later this month, with President Obama delivering his State of the Union address Jan. 24 and Molinaro his State of the Borough Jan. 26.


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Santa Barbara Field Guides _ Butterflies
Philotiella speciosa
Small Dotted Blue
wingspread .7-.75 in.
Recognition: Male is light blue with black outer trim on wings; female is brown, sometimes with blue coloring also; underside of both sexes is light brown with black spots that are larger in the FW.
Flight period: The adults fly from mid March to May, taking advantage of the plethora of flower fields that appear in the deserts starting in spring.
Hostplants: The larvae feed on Oxytheca and Eriogonum species in the buckwheat family (Polygonaceae).
Habitat: This Blue prefers fields and washes in desert areas. There are also specific mountain populations whose foodplants are still disputable.
Distribution: The range of the Small Dotted Blue includes mostly central California and southern Oregon, also southern California to northern Baja. The Mojave Desert stretching from Kern County into the Colorado Desert is a favorite locale. The mountain populations are most commonly known to be supported by the coastal mountains of California, such as in Ventura and Los Angelos counties.
Other: Nearly as tiny as the Western-Pygmy Blue, the Small Dotted Blue can be equally as tough to spot and its habit of flying low to the ground makes it an even more challenging find.


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New York Times Foreign Correspondent Carlotta Gall was on the ground in Afghanistan and Pakistan for 13 years. She feels strongly we were not fighting the right enemy and that the real enemy was a supposed ally of the U.S. Speaking truth to power.
Podcast: Play in new window | Download


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Wine case - Triple
In stock,
Surprise someone with a wooden wine case printed with name and photo!
The wine case is suitable for three 1 liter bottles. The authentic wine case is made of beautifully finished wood that gives it a unique and luxurious look. You can turn a basic wine case in to a real eyecatcher in a few simple steps by picking one of the various special designs! Your creation will be printed on the lid of the case in the best quality possible!
Measurements case: 36,5 x 30 x 11 cm
Material case: pinewood
Material lid: plywood
Please note: the case comes without any bottles!


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The hospitality and tourism industry is one of the largest employers in the United States. Globally, it's even bigger, according to the American Hotel and Lodging Association. In many countries, in fact, hospitality is virtually the only industry and essential to the local economy. That's why Southern New Hampshire University has a program devoted to preparing students for careers in this burgeoning field.
The hospitality business major at SNHU prepares you for management careers in the field and equips you with the expertise to become a successful entrepreneur or small business owner. Our unique facilities, diversely experienced faculty and practical curriculum will provide you with the knowledge and skills you need to become a hospitality industry leader.
Elect the BS in Hospitality Business alone or choose a concentration in:
The BS in Hospitality Business prepares you for a host of careers in lodging, food service, club management, and the airline and cruise industries. You'll also graduate with meaningful credentials – academic and professional portfolios and 1,000 hours of solid, hands-on field experience. And because SNHU faculty and alumni provide a powerful network of industry connections, 90 percent of hospitality business majors have already lined up jobs when they graduate.
As a private, nonprofit university, SNHU has one mission – to help you see yourself succeed. The benefits of earning your undergraduate degree in hospitality business at SNHU include:
With a degree in hospitality business from SNHU, you'll be qualified to work in a variety of hospitality industries: airlines, arenas, beverage distribution, casinos/gaming, conference centers, cruise lines, event planning, golf resorts, hotels, restaurants, retail, spas, stadiums and wineries.
Industry experiences provide a bridge between the classroom experience and careers. SNHU hospitality business graduates have interned with or been hired by a range of organizations including:
• Boston Park Plaza Hotel
• Cannes Film Festival
• Carlo's Bakery, Hoboken, N.J.
• Fairmont Hotels and Resorts
• Global Vision Hotels
• Hilton Hotels and Resorts
• Omni Hotels & Resorts
• Princess Cruises
• Rutherford Ranch Winery
• Seaport Hotel and World Trade Center
• The Walt Disney Co.
"The hospitality program's required work experience allowed me to apply skills learned in the classroom to real-world experience. My internship led to a reoccurring summer position throughout college and a full-time job after graduation. I then expanded my skill set and was able to relocate to New York City."
(Amanda Mayberry, '10, executive assistant, W. Capital Partners)
The curriculum for the BS in Hospitality Business consists of general education and business core coursework, plus eight electives covering a wide range of subjects from Introduction to Commercial Food Production to Financial Analysis for the Hospitality Industry.
Free elective Credits: 12
Tourism geography investigates the relationship between culture and tourism. Issues and trends in the management of tangible and intangible assets, such as interpretation, globalization and cross-cultural values are investigated. The course covers major tourism and recreation issues on a global scale and how they apply to different regions of the world. The class takes a geographical perspective, which includes relationships between physical (geology, climate, vegetation) and cultural (historical, cultural, economic) aspects of places around the globe. Global marker.
This is a beginning course in the theory and preparation of haute cuisine. Students will learn how to procure raw ingredients and prepare quantity food dishes for the commercial food service industry. Sanitation principles, safety guidelines, proper use of equipment are practiced. The National Restaurant Association ServSafe exam is administered.
This course takes an operations approach to room management, including front office, revenue management (reservations), uniformed services, housekeeping and engineering. Emphasis is placed upon the management function, coordination and communication within and between departments. Offered as needed.
The ability to sell is the single most critical success factor of any hospitality and tourism firm. This course approaches sales from the practical and tactical ins and outs of how to sell products and services to a sophisticated marketplace and how to build and manage a sales force. This course consists of a study of sales management competencies designed for hospitality and tourism students. The course provides students with an understanding of the theory and practice of personal selling as used by hospitality organizations to develop long-term partnerships with customers and enhance students' ability to diagnose and address diverse problems and decisions that arise in developing and implementing a hospitality firm's selling strategy.
This course is designed to provide instructions about managing a variety of food and beverage operations. Included are the history and development of restaurants; food production and menus; the size, scope and classification of restaurants; principles of American, French, Russian and English services; principles of menu- making; layout and design of restaurants; marketing and sales promotion; management of personnel and human relations; and food and beverage control procedures. Students will apply the management theories learned while supervising in the front- and back-of-the-house areas of the Hospitality Center restaurant and while managing special events during the semester. An optional exam by the National Restaurant Association is scheduled. Offered every year.
This course provides students with an understanding of the fundamental principles of facilities planning, management and maintenance in all segments of the hospitality industry. Decision-making processes regarding planning, using facility management systems and taking cost-cutting measures in operations are studied. The interaction of management, engineering and maintenance also are explored. Offered every semester.
This course is designed to integrate the fundamental concepts of accounting and financial reporting, managerial accounting and introductory business finance with the concepts and tools of financial management in hospitality organizations. This course will emphasize on the analysis of the financial strength and weakness of a hospitably firm, cost benefit analysis of asset acquisitions, analysis of cash flows and valuation concepts and techniques. Financial Management in the Hospitality Industry is an advanced and an applied course. Students apply finance valuation techniques using real data, integrate finance concepts and quantitative analyses into logical business solutions, and make and defend decisions regarding a business problem at hand. This, along with a commitment to quality, means that HTM-420 is a reasonably difficult course.
Students pursuing the BS in Hospitality Business or the BAS in Hospitality Management must register for this course in the final semester of their senior year and complete an industry related experiential learning component as a requirement for graduation. Students enrolled in the BS degree program must complete 1,000 hours of experiential learning in a hospitality and tourism (or related business) with a minimum of 200 hours in guest/customer contact services. Students with transfer credit (least 30 credits) and enrolled in the BAS or BS degree program must complete 750 hours of experiential learning in a hospitality and tourism (or related business) with a minimum of 100 hours in guest/customer contact services. Students with transfer credit (60 or more credits) and enrolled in the BAS or BS degree program must complete 500 hours of experiential learning in hospitality and tourism industry (or related business) with a minimum of 100 hours in guest/customer contact services. Students enrolled in the BS in Hospitality Business Degree in Three program must complete 700 hours of experiential learning in hospitality and tourism (or related business) with a minimum of 150 hours in guest/customer contact services.Students are encouraged to pursue diverse experimental learning opportunities. The required hours must be completed by March 15th of the student's senior year. Credit will not be awarded for any work experience prior to formal admission into the program.
You also have the option of earning your bachelor's degree in Hospitality Business in just three years through our innovative Degree in Three program. Combining traditional classroom studies with unique out-of-classroom learning experiences, Degree in Three lets you:
An education from Southern New Hampshire University is a smart investment for your future. It's an affordable investment, too. We believe that college should change your life, not break the bank. That's why more than 90 percent of our students receive some form of financial aid, and students with a GPA of 2.5 and higher could receive up to $18,000 in grants and scholarships.
Southern New Hampshire University is a private, nonprofit institution accredited by the New England Association of Schools and Colleges as well as several other accrediting bodies. More...


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Oregon may lose Arsalan Kazemi, EJ Singler and Tony Woods next year but the Ducks won't be soft up front. Watch Jordan Bell break the rim with a one-handed whirlwind jam. Bell might be the toughest defender Oregon's had in a decade and he's certain to help maintain some toughness to Oregon's front line. Belll, Waverly Austin and Ben Carter look like the frontrunners to assume the mantle up front next year for Oregon with Austin Keumper offering additional size.
Heckuva young player.


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Backus is the choice for mayor
Auburn has the good fortune to have Nancy Backus willing to be our next mayor.
Nancy has outstanding credentials for the job. Her strong financial background is needed as cities are forced to do more with less. Nancy has served the community well over the years, including a two-year term as a PTA president, 30-plus years of leadership roles for the Miss Auburn Scholarship Program, serving the youth of our community.
Nancy knows the City operations well with her three terms on the City Council. Nancy is on the governance board of the Auburn Valley Regional Fire Authority and has done an outstanding job representing the citizens of Auburn.
Nancy received her schooling in Auburn, including an associate degree from Green River Community College and continuing on to City University for her bachelor of science in accounting. She is currently a finance manager at The Boeing Co., with nearly 25 years of service.
I am asking you to join me and many others in voting Nancy Backus for mayor in the great city of Auburn.
– Roger Thordarson
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MAYVILLE - Mayville Mayor Marty Bova said he expects the planned utility building at Pearl Gravit Park's baseball field will be completed in time for the 2014 Little League season, a year later than expected when the village board approved construction in July 2012.
Bova responded to a question about the unfinished structure during the public comment portion of a recent village board meeting.
When the building was approved following a public hearing it was scheduled to be complete by the end of October or early November 2012 by local Little League officials. All of the work was voluntary, however, and the project quickly fell behind schedule.
Article Photos
OBSERVER Photo by Dave O'Connor
It's wait until next year for completion of the two-story utility building behind home plate at Pearl Gravit baseball field on Valley Street, Mayville. The structure was approved by the village board in July 2012, but a year later work has not progressed beyond the foundation.
Part of the building will house a public address system on the top floor, and the local Little League said that would allow the village to host all-star games this season. Because the building wasn't completed, the games are being hosted in Fredonia, according to Bova.
During the business session, the board unanimously approved purchase of a 40-foot insulated telescoping aerial bucket at a cost of $96,871, the lowest qualified bid. The device will replace a unit with a 52-foot reach, and according to Bova, will be more versatile because it is smaller. Altec Industries of Elizabethtown, Ky., was low bidder. The village electric department plans to sell the 1999 52-foot unit at auction.
The board also approved purchase of a wireless Ethernet radio communication system, which, Bova explained, will hopefully solve a decade-long problem of coordinating the pumping among the village's three wells.
Bova said the current system is wired and has been trouble prone due to its susceptibility to electrical surges including lightning.
A solid-state radio device supplied by Carrier Controls in West Valley will be the heart of the new system. Dave Carrier of the company met with Mayville officials June 29. In a follow-up letter to the village Carrier said the next step would be survey of the various radio devices to communicate with each other.
"There will be no charge for this service if radios fail to communicate," according to the letter.
The estimated cost of the entire system is estimated at $17,002, but this could change since the figure is based on using some existing equipment.
Elm, Evans and Whallon Streets are scheduled for oil and stone surfacing this month, according to a report to the board by Public Works Superintendent, John Buxton.
The board approved payment of $571.36 to repair damage to a sewer line at 7244 Beaujean Road caused during the installation of a utility pole on West Evans Street.


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"Sharknado 3" is coming — of course it is.
SyFy is apparently riding the wave of one of its most popular B-movie franchises, as a third installment of wacky horror-disaster flick is slated for summer 2015, Deadline.com reported.
No word yet as to where sharks getting sucked up into tornadoes only to descend on the human race will take place next, or if any of the original actors including Ian Ziering or Tara Reid will appear.
Ziering and Reid are set to star in "Sharknado 2: The Second One," which premieres July 30 on SyFy, and will take place in New York City.
So for this one, we are probably talking sharks and tornadoes in Times Square, sharks and tornadoes slapping up against the side of the Empire State Building and maybe even sharks and tornadoes taking in a Broadway play.
But the best part of "Sharknado 2" will surely be that no matter how the massive fish are vanquished from Manhattan, we already know they will be back! Somewhere else!
In that vein, it makes sense to make another film, especially when there are still so many landscapes sharks and tornadoes have not terrorized, like deserts or the arctic circle.
2013's original "Sharknado" took place in Los Angeles.
Warning: The below trailer features some graphic violence


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By Joe Kania/For The Star-Ledger
Brick Memorial boasts four wrestlers ranked in the the top eight at their respective weight classes but it was a group of unfamiliar faces that helped the team down its Shore Conference rival Jackson, 33-19, last night in Brick.
After the completion of the 106-pound bout three of Brick Memorial's ranked wrestlers had competed and the team led by just three points. But the team took each weight class from 120 to 152, six matches in a row, to pull ahead.
"The match was probably won from 120 to 138," Brick Memorial coach Mike Denver said. "All of those bouts could have went either way. Jackson did bring it today, they wrestled really tough. We just came out on top."
At 126 pounds Jose Bocalman picked up a 1-0 decision over Austin Clarke to put Brick Memorial up, 15-13. Anthony Mitchel (132) and Joe Stowers (138) followed with narrow, two-point victories to give the Ocean County school a comfortable, 24-13 lead before Alec Donovan, the team's fourth ranked wrestler, took the mat at 145 pounds.
"Those close matches, that really speaks volumes about their heart," Denver said of his middleweights. "They practice hard in the room and they wrestle tough and it shows out here on the mat. When they're able to pull through in tough, close matches and be able to win close matches like that, that's where winning is done and that's how state titles are won."
Jackson tried playing the bumping game and through the first few weight classes, it seemed to work.
The team bumped up Connor Bohringer, ranked No. 8 at 182, away from third-ranked Nick Costa and he picked up a second-period fall over Bob Mitler. The team also moved Ken Bradley, a state qualifier in 2013, up from 195 pounds to 220 where he defeated No. 6 Tyler Poling, 6-5. So heading into the heavyweight bout, Jackson has Brick Memorial right where they wanted them -- with Nick Rivera, a freshman, matched up with Broderick Graham, a talented 220-pounder.
Rivera held a 1-0 lead through the first 5:55 but tied the match with a locking hands penalty as time was about to expire, forcing overtime. It took Rivera three overtimes to secure the upset, 5-1.
"I just had to wrestle my hardest out there," Rivera said. "When I got in on my double legs I really made sure that those double legs were going to happen. I couldn't go half-hearted. I was tired but if I was going to hit a move I was going to hit it. That's what really helped me through, just the though of winning and showing that even though I'm a freshman, I can beat the upperclassmen at my weight class. Who ever wants to bump up to me -- I look forward to it."


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Lake Lure Chimney Rock CTP Survey
The Transportation Planning Branch of the North Carolina Department of Transportation (NCDOT) in cooperation with the Town of Lake Lure/Chimney Rock Village and the Isothermal Rural Planning Organization is developing a Comprehensive Transportation Plan for the Town of Lake Lure, Chimney Rock Village, and Chimney Rock State Park. This transportation plan will be a long-range plan that identifies major transportation improvements that will be needed over the next 30 years. This survey is a means of identifying transportation issues that are important to the citizens, officials, and businesses in and around Lake Lure and Chimney Rock Village. Your input is vital in developing a plan that meets the future needs of the people who live, work, and/or shop in Lake Lure and Chimney Rock Village.
Please complete this survey before July 6th 2012.
The survey is available online at:
Updated: 04/30/2012


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Story URL: http://news.medill.northwestern.edu/chicago/news.aspx?id=222648
Story Retrieval Date: 4/17/2015 11:26:24 AM CST
People wary of banks and searching for better interest rates have been moving toward credit unions like Chicago's First Financial Credit Union. First Financial, mirroring a national trend, has increased deposits, loans, and members over the last five years, right through the recession.
"We never got into the collateralized mortgage obligations," First Financial Credit Union Chief Executive Officer Patrick Basler said in an interview, referring to the financial instruments that helped crash the nation's economy in 2008.
FFCU was formed in 1936 as Teletype Employees Credit Union, a financial institution for the employees of AT&T Teletype Corp. It received its charter from the state of Illinois in 1971, becoming First Financial Credit Union in 2000. All deposits up to $250,000 are insured by the National Credit Union Administration; that's the same coverage provided by the Federal Deposit Insurance Corp. for banks and thrift institutions.
FFCU has seven branches in the Chicago metropolitan area. Like all credit unions, its membership is restricted by state and federal laws. Under the Illinois Credit Union Act, a member of FFCU is either someone in the credit union's select employee groups, or living in the Chicago-suburban zone bounded by Dempster Avenue on the north, Ridge Avenue on the east, Irving Park Road on the south, and Highway 294 on the west; or, a member may be someone who is a blood relative or spouse of a member.
Among eligible company groups are employees of S & C Electric Co. which has units across the U.S. and in Asia, Europe, and Mexico, and employees of Advocate Lutheran General Hospital in suburban Park Ridge.
According to Jordan Modell, chief executive officer of Internet Credit Union in New Jersey, three features make credit unions attractive to consumers and thus competitive with banks. First, credit unions are built around its members, not around investors, and as such are not-for-profit. Second, credit unions have lower overhead costs; since they have fewer branches, they have less upkeep and maintenance. Third, there is "total camaraderie amongst credit unions. . . . We're the 'It's a Wonderful Life' institution," Modell said in an interview.
According to Basler, every person who has at least $5 in a savings account at FFCU is a member, and as a member, is eligible to serve on the board of directors and to vote on agenda items at the credit union's annual meeting.
"You think of a bank structure, and you can have a shareholder who sits on the board of directors making decision on fees, but they don't have an account at the bank," Basler suggested.
FFCU continued to increase its deposits and loans in the first quarter of 2013. Deposits grew 5.5 percent to $57.9 million from the year-earlier $54.9 million; its loans increased 18.6 percent to $38.4 million from the 2012 quarter's $32.4 million.
Ninety percent of FFCU's deposits are personal, not business, Basler said.
Credit unions deposits and loans have been increasing as well. In the fourth quarter 2012, which are the most recent figures available, credit union members increased by more than 2 million from 2011; total loans approached $600 billion; and total deposits were almost $878 million. Every year since 2007, through the recession, credit unions have increased their members, loans, and deposits.
"I've had bad experiences with different banks, and my wife heard good things about this credit union, so we decided to come here," Sam Brown, a customer who joined FFCU in May 2013, said in an interview immediately after making his first deposit.
According to the Northwestern University Kellogg School of Management's Financial Trust Index of February 2013, only 28 percent of Americans trust national banks, 56 percent trust local banks, and 62 percent trust credit unions.
"People are reacting negatively to the fees and discovering credit unions are their best choice," senior economist Mike Schenk at the Credit Union National Association said in an interview.
The exclusivity and not for profit aspects of credit unions are in part what drives their conservative business model. FFCU is typical of credit unions with its better consumer interest rates, although credit unions do not use the same terminology as a bank to refer to interest payments on savings accounts.
Instead, the industry uses the term dividends. This is because each depositor in a credit union is a shareholder and has a stake in ownership of the credit union.
FFCU offers higher yielding accounts; its interest rates on certificates of deposit are higher than the typical major bank. FFCU pays 0.25 percent on deposits of at least $1,000 for at least 1-year; its rate on 4-year CD's with a minimum balance of $5,000 are 1 percent. Bank of America's highest interest rate on any of its CD's is 0.45 percent.
Members of FFCU earn a 5 percent yield up to $2,500 for a checking account provided the customer uses his or her debit card at least 15 times a month and forgoes printed monthly statements.The highest yield on a checking account that Bank of America offers is 0.03 percent.
When it comes to consumer credit, FFCU's auto loans at 2.99 percent are actually higher than Bank of America's 2.24 percent; however, FFCU's credit card interest rate on balances is 8 percent, while Bank of America's credit cards range between 11 percent and 22 percent on balances from purchases.
FFCU's home mortgage loans vary according to many factors like credit score and purchase price. In general though, mortgages offered by credit unions have a higher interest rate. According to Amir Syed, a private mortgage banker with Perl Mortgage Inc., based in Chicago, the reason is that mega banks like JP Morgan or Bank of America repackage those mortgage loans into collateralized debt obligations and sell them, freeing up the funds for future mortgage loans, something credit unions do not do.
Consumers seeking a mortgage loan on a condominium are more likely to get one from a credit union because of condo association restrictions affecting the sale of mortgage loans, as CDO's, according to Syed.
However, according to Rohit Arora, chief executive officer of Biz2Credit.com, a company that works with credit unions to increase efficiency, if credit unions do not make offer more services and the newest technologies, they will not remain competitive.
Small business owners moved to credit unions due to "destruction in the marketplace" following the 2008 recession, according to Arora; but he warns credit unions will lose that business if they do not make it easier for small business to obtain loans.
One of the ways Arora helps credit unions maximize their loans is by utilizing electronic banking instead of walking into a credit union and and filling out a written application form.
By law, credit unions can loan up to 12.5 percent of their assets. Bills in Congress would push that limit to 25 percent.
"As banks start coming back, banks, while not being able to offer better rates, can offer better services," he said.
In 2012, FFCU opened its main branch on Peterson Avenue in Chicago and now offers mobile and electronic banking options.
"This year, we're going to make sure our delivery channels to our members are as good as they can be. Nowadays with mobile apps and other technology, the game is way different that it was, even two or three years ago, so consumers have high demands now," Basler said.
"We're stable financially; we're looking to grow moderately," he said.


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There's nothing inherently wrong with that, but it does indicate the cobbled-together feel of "This Is 40." In typically Apatowian fashion, it consists of scene after scene in which two or more likable, skilled comic actors riff on some (generally taboo) topic, with the whole thing held together by the narrative equivalent of spit and bailing wire. In this case, as the 40th birthdays of Debbie and Pete loom, they bicker while dealing with financial, familial, biological and parental pressures.
He runs a small record label and has his hopes pinned on a new album from Graham Parker, who's nicely self-deprecating. She operates a small dress shop. He eats too many cupcakes. She sneaks cigarettes once in a while. Their precocious daughters (played by Apatow and Mann's real-life kids, Maude and Iris Apatow) inspire frustration and joy in equal measure. Their fathers (Albert Brooks as his mooching one, John Lithgow as her absent one) inspire more frustration than joy.
Anger, in fact, is at the root of a surprising amount of the humor, and it's funny the first few times one character or another flies into a creatively profane rage for some reason or another. But eventually it gets a bit wearying, especially when you start to wonder how much of this (surely exaggerated) yelling is inspired by life at the Apatow homestead.
There are laughs to be found, as unfiltered improvisations on subjects such as Viagra, home electronics, pot cookies and the end of "Lost" come fast and furious. Whenever the movie threatens to enrich its conversational comedy with some genuine emotional insight or difficult truths, though, it chickens out at the last minute, especially during a finale that avoids any real resolution of the issues plaguing Pete and Debbie.
Trimmed down and focused on its core, this would be another notch in Apatow's belt; as it is, "This Is 40" is about 40 minutes too long.
-- Marc Mohan


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We may be wrong, but it seems to us that Staten Island is getting a lot more attention from the candidates for mayor this year that it has in any previous mayoral campaign. No fewer than four of them were on the prowl for support in this borough on Tuesday night.
The appearance that generated the most buzz was that of Republican hopeful John Catsimatidis, who hosted a free performance of a one-man show about Mayor Fiorello LaGuardia at Snug Harbor Cultural Center & Botanical Garden.
The supermarket magnate says the show, starring Tony Lo Bianco, inspired him to run for mayor. And Mr. Catsimatidis would like to take a page out of "The Little Flower's" playbook. He wants New York City to be the venue of another world's fair, just as it did in 1939 during Mayor LaGuardia's tenure. and on the 50th anniversary of the 1964 World's Fair.
"It will be in all five boroughs," the Republican said, "similar to what Mayor Bloomberg wanted to do with the Olympics."
To which we say, it's a lovely idea for 1939 or maybe even 1964, perhaps, but today it has the potential to be a disaster in a number of ways.
For one thing, does the city really need more tourists? And over a period of months and months that world's fairs usually run? The city is already a world's fair of sorts.
Besides, with the paramount need for intense security in this day and age, world's fairs typically lose big money.
Sorry, Mr. Catsimatidis, we'll pass. But we do note that his event was a big hit, drawing 600 people to the Harbor to see the story of one of New York's most storied mayors.
Up at Jody's Club Forest, Sal Albanese launched his "Staten Island for Sal" campaign with a fund-raiser.
Turning to a more pressing issue in this borough, the Brooklyn Democrat reiterated his support for an equitable toll system in a city where some bridges cost an arm and a leg to cross and others are free. In fact, he has put forth a comprehensive transportation plan that would put mass transit and other Metropolitan Transportation Authority operations under mayoral control.
His plan includes a controversial proposal to impose tolls on the East River bridges, which are currently free to cross, despite connecting two of the most traffic-congested parts of the world. The revenue would help pay for transit improvement and help reduce tolls on the Verrazano-Narrows Bridge.
His ideas on this score are very similar to Republican mayoral candidate Joseph Lhota, who also has been a frequent visitor to Staten Island.
"Why should Staten Islanders be penalized like they are?" Mr. Albanese said earlier this spring.
Then we have Public Advocate Bill deBlasio and former Rep. Anthony Weiner, who were together at a Staten Island Democratic Association event at the 120 Bay Cafe in St. George.
Mr. Weiner expressed hope that the deal being negotiated by Gov. Andrew Cuomo and Staten Island lawmakers to provide toll relief on the Verrazano-Narrows Bridge will come to fruition. If that doesn't happen, he said he'll offer his own toll-relief plan but did not elaborate.
Mr. deBlasio's response was more unsatisfying. He insisted that New Yorkers in other parts of the city have to bear the burden of high tolls, as well.
We don't know of whom he's speaking. Certainly residents of Brooklyn, Queens and the Bronx, who can drive into and home from Manhattan for free don't fit that description.
He also said he doesn't yet have a "magic bullet" solution on tolls.
"I know the solution has to be fair citywide," he said. "I have to come up with a proposal. I just don't have it yet.
"Fair citywide"? As if people in others parts of the city have the same problem with tolls as people in this borough do.
Mr. deBlasio, no one pays bears such a disproportionate toll burden as Staten Islanders do.
He sounds like he doesn't even grasp the problem, let alone have a proposed solution. Maybe he should talk to Mr. Albanese.
There's a way to go in the mayoral campaign, and there are other issues in play, but on tolls at least, Mr. Albanese along with Mr. Lhota seem to be the most focused candidates.


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First to join forces with Nuvo
In September 2012, J.Lo confirmed her production partnership with Nuvo. Lopez will be in charge of developing creative programming for the network, along with her production company Nuyorican Productions, and managing marketing.
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NEW YORK -- Hundreds of protesters, emboldened by the growing national Occupy Wall Street movement and the growing national outcry against what they see as the greed of Wall Street, streamed through midtown Manhattan on Tuesday in what they called a "Millionaires March."
They marched two by two up the sidewalk walked up the sidewalks of Manhattan's East Side, along world-famous streets like Fifth Avenue and Park Avenue that are lined with swank apartment towers, passing the homes of some of New York City's wealthiest residents. An organizer said they didn't have a permit and wanted to avoid blocking pedestrian traffic.
"No Billionaire Left Behind," said a placard hoisted by Arlene Geiger, who teaches economics at Manhattan's John Jay College of Criminal Justice.
They paused outside buildings where they said media mogul Rupert Murdoch, banker Jamie Dimon and oil tycoon David Koch had homes and expressed concern about how much less the wealthy will pay -- and who would be harmed because of those lowered tax revenues -- when New York's 2 percent "millionaires' tax" expires in December.
"I have nothing against these people personally; I just think they should pay their fair share of taxes," said Michael Pollack, 52, an office worker in a law firm.
He held up a sign with a saying attributed to department store founder Edward Filene: "Why shouldn't the American people take half my money from me? I took all of it from them."
"It's time for a new New Deal," Pollack said.
The march was the first in the weeks since the protest began that identified specific people as being part of the 1 percent of the wealthiest Americans the demonstrators say are enriching themselves at the expense of others, through the influence of corporations and corporate culture on American society.
At one point, protesters stopped in front of a building where they said Dimon, JPMorgan Chase chairman and CEO, has an apartment.
"Where's our bailout?" they screamed. "How do we end this deficit? End the war, tax the rich!"
JPMorgan was among the banks that received federal bailout funds, and has since paid them back.
Protesters expressed concern about how much less the wealthy will pay -- and who would be negatively affected -- when New York's 2 percent "millionaires' tax" expires in December.
Protesters have been camped out for weeks in lower Manhattan's Zuccotti Park, near Wall Street, saying they're fighting for the "99 percent," or the vast majority of Americans who do not fall into the wealthiest 1 percent of the population.
Their causes range from bringing down Wall Street to fighting global warming. The movement gained traction through social media, and protests have taken place in several other cities nationwide.
In Boston, hundreds of college students marched through downtown Boston on Monday and gathered on Boston Common, holding signs that read "Fund education, not corporations."
The protesters are angry with an education system they say mimics "irresponsible, unaccountable, and unethical financial practices" of Wall Street.
About 50 protesters in Boston were arrested overnight after they ignored warnings to move from a downtown greenway near where they have been camped out for more than a week, police said.
Several hundred protesters were arrested in New York more than a week ago after police said they ignored warnings to stay in place. There was no word on any arrests in Tuesday's protest in New York.
The protest comes as New York Comptroller Thomas DiNapoli released a report showing that Wall Street is again losing jobs because of global economic woes, threatening tax revenue for a city and state heavily reliant on the financial industry.
"Excessive risk-taking on Wall Street was a major factor leading to the financial crisis and the recession," DiNapoli said. "Regulatory changes that reduce risk and focus attention on long-term profitability rather than short-term gains will enhance stability."
Christopher Guerra, a 27-year-old artist and Occupy Wall Street protester from Newark, N.J., said he thought the job losses weren't necessarily bad.
"That means more people on our side," said Guerra, who calls himself an Eisenhower Republican but says he's opposed to today's corporate behavior. "The companies are destroying this country by helping themselves, not the people, and pushing jobs out of America.
"If they get shafted, they will realize that what we are saying is true."
By Verena Dobnik, Associated Press
Contributing to this report were Associated Press writers Laura Crimaldi in Boston, and Kiley Armstrong, Deepti Hajela, Colleen Long in New York.


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Rooms & Rates
Rated 4.2 out of 5 by 339 reviewers.
Rated 4 out of 5 by sqg13 Decent stay near PDX Location: right at the center of Cascade Station just outside the airport. The Cascade Station features an array of shops and restaurants, mostly chain fast food places. The hotel is within walking distance from MAX light rail, which can take you to downtown Portland. Hotel: a typical Aloft--pool table, bar, snack and coffee to go, friendly staff, simple room, walking-in shower, minimal but comfortable. The unique part about my room is you can see trains running and planes landing (mostly turboprops dash8 Q400, but I saw fighter jet too). If you like to watch them like me then it is fine, but if you hate the engine noise then you will be annoyed as the windows are not of a high sound-proof quality. So it is a five-star hotel for me, but probably a three-star for others. Tip: Gold and Platinum members enjoy a complimentary coffee/Espresso/Tea each day in the lobby. September 2, 2016
Rated 3 out of 5 by Vboo45 Meh... Nice place, but slightly run down. The coffee mugs in my room were visibly dirty, wall were so thin when the party room next door was being very loud at 1 am, it sounded like they were in the room with me & my bed was so noisy I could barely breath without it making loud squeaky noises. I was expecting something a little nicer. April 25, 2016
Rated 4 out of 5 by Ajetlgd1 Location Great The location was great. A couple of minutes to the Interstate and fewer to the airport rental return for an early morning departure. The only issue I experiences was that the Internet and Cellular service were a bit shaky. I'm going to assume due to the close proximity to the airport. April 24, 2016
Rated 5 out of 5 by falcon63 This hotel has an excellent location We stayed at the aloft Cascade station in Portland. It was near many awesome restaurants. The rooms were very comfortable and the staff great. We are definitely staying here again and will recommend it to others. April 4, 2016
Rated 4 out of 5 by PamelaandJon Great location - close to the airport Great location close to the airport. Friendly staff, reasonably efficient. Front desk was responsive in moving our room when we realized the floor had been taken over by a jubluent wedding party. I knew I was not going to be interested in telling a wedding party to quiet down. Frankly they should not have put anyone else on that floor. It is also located right next to an iHop which was convenient for early breakfasts and a across the way was a slew of shops and restaurants - none particularly fancy, but nonetheless. Little recognition of Gold status. Great cocktails, bar food was good but sloow. March 18, 2016
Rated 4 out of 5 by spgnickname2 new and modern Enjoyed the overall experience during my stay. due to a system upgrade taking place for starwood hotels i wasnt able to use keyless and also had trobule connecting to in room wifi for some time due to the message - 'a system upgrade is in progress'. but this is a one off thing and the stay was very good otherwise February 22, 2016
Rated 5 out of 5 by Stephanie Relaxing and modern From the moment you arrive you are treated very well. The rooms are modern and sleek. The main lobby area is set up with a bar, seating, and comfort. I would recommend this hotel, the location is fantastic, and the hotel is clean, and the people treat you great! December 20, 2015
Rated 4 out of 5 by pdxnative CoGo Yay! but a couple of Disappointments We had fun, it was clean and nice, and they had Columbia Gorge Organic juices in the pantry, which was AWESOME! I'm not usually a complainer, but: Quilts on beds are flimsy. For a name like ALOFT you would expect more fluffiness! Coffee in rooms is absolutely wretched! If you are playing off that stupid Portlandia theme, at least have good local coffee in the rooms! When I mentioned to the guest clerk about the coffee upon checkout, she stared at me and didn't say a word. I hate to imagine what she was thinking... A friendly "Thanks for your input! I'll let management know." would have been nice. Oh - and what a maze to get in and out of there. Good luck with that. December 7, 2015


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Within the past nine months, some residents of Annadale, Huguenot and Woodrow have had trees removed from the front of their homes, but while the crown and trunk are removed, the stumps remain. And in some cases, the leftover part is causing aggravation.
Following damage to a tree caused by a snowstorm in late October last year, Woodrow Road resident Caterina Scire alerted the city Parks Department to have the leaning tree removed. Agency workers came and cut it away, but nine months later, the stump remains, along with the tree's massive root system. These remnants have turned a flat walkway into what can be called a sidewalk speed bump.
To prevent pedestrians from possible injury by falling, Mrs. Scire placed caution tape near the damaged portion of sidewalk.
Multiple requests to the city's 311 line, one in November last year, and another in March, have come and gone.
According to public records, the request type was "Root/Sewer/Sidewalk Condition." When a complaint is lodged, callers are cautioned that the Department of Parks and Recreation usually requires 30 days to inspect this type of complaint. In both cases, that period has expired.
"My cement is very high and someone could get hurt. I pay so much money for taxes, but nobody does nothing," she said.
Richard Collyer, a Vineland Avenue resident in Annadale, had a tree removed from the front of his home last year. While the stump remains, so does an uneven sidewalk. His son uses a wheelchair, said Collyer, and since Paulo Intermediate School is nearby at Huguenot Avenue and Woodrow Road, many children and teenagers use the sidewalk in front of Collyer's home.
The Parks Department sent the Collyers a letter dated May 10. It said the agency had scheduled repair of the tree-damaged portion of sidewalk on an upcoming contract and the work is scheduled to occur this summer or fall of 2012.
Collyer, a resident of Vineland for 33 years, said the process has taken too long.
"It's certainly frustrating," he mentioned.
In addition, Rob T. of Huguenot has two stumps sitting in front of his house. While they haven't damaged sidewalks, they've remained since last winter, he said.
"They haven't come back since," said the Huguenot resident of the Parks Department. "It's an eyesore. If someone trips on it, is it my responsibility? Plus people put garbage near it. There's nothing good about having them."
A week ago, the Advance spotted two tree stumps on Foster Road, between Sinclair and Sheldon avenues. Portions of tree trunks were also lying in the street next to the stumps. Those parts were still present Monday afternoon.
Parks' Forestry Services division on Staten Island handles stump removal and has its own stump grinder, said an agency spokeswoman.
Those wanting to remove a stump themselves must obtain a permit through www.nycgovparks.org. The Parks website also explains that tree stumps that remain from tree removals conducted by Parks are recorded and registered.
"Stump removals are dependent on the availability of funding. After a tree stump is removed, Parks will automatically add the site for potential planting through our free tree planting program," said Parks.
The Trees & Sidewalks Program repairs sidewalks damaged by curbside trees to improve tree health as well as sidewalk conditions, reads the Parks Sidewalk Repair page on the agency's website. Only one-, two-, and three-family residential property owners are eligible for the Tree & Sidewalks program and should use 311 or the forestry service request system (www.nycgovparks.org/services/forestry/request) to enroll.
Information is also available for those interesting in repairing a sidewalk on their own.
Parks spokeswoman Tara Kiernan reported that the agency has removed 218 tree stumps since last November. The agency anticipates removing another 300 within the coming year.


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RIO Products has announced their Powerflex Tippet is now available in a new and convenient 3-pack. Read more in the press release below.
Latest Leaders & Tippet News
Anglers Get A Range Of Tippet Sizes with RIO's New 3-Pack of Powerflex Tippet
Video: New Trout Tippet and Leader Technology from RIO
The ever gracious Simon Gawesworth took some time at this year's industry trade show to tell MidCurrent why the newest trout tippets and leaders from RIO Products are much much stronger than they used to be.
Video: ARC Fishing Fluorocoat Fly Tippet
Co-founder of ARC Fishing company, Travis Thompson, talks about their new line-up of tippets, specifically their Fluorocoat product and why it's different. ARC Fluorocoat is a fluorocarbon-coated nylon tippet. The process pairs the strength and suppleness of nylon with the … more
First Glance: Strike Foundry Coiled Sighter
I have to admit I'm not much of a nymphing kinda of guy. I just don't enjoy it that much. That is unless I get super techy with it and utilize some of the tricks my Euro-nymping friends have taught … more
Umpqua Introduces New Leader and Tippet
Following improvement and integrating new technologies into the leader and tippet offerings, Umpqua Feather Merchants has also released new packaging design for these selections. Read more in the press release below.
New From RIO: Suppleflex Trout Leaders
Designed for the highest level of precision and presentation, RIO has announced their new Suppleflex series of trout leaders. Made of the soft, knotless nylon, which allows for a natural drift, Suppleflex trout leaders are available now and retail for … more
Quick Tip: Use Your Hat as a Fly Rig Keeper
How many times have you been out fishing with a dry-dropper, double nymph or streamer rig (dirty I know) and had to switch back and forth throughout the day? There's an easy solution for keeping your previous rig all set … more
Video: How and Why to Tie the Triple Figure-Eight Knot
Oliver White explains why streamer aficionados and anglers who use loop-to-loop knots with heavier pieces of mono or fluoro should consider using the Triple Figure-Eight knot.
RIO Products Win Awards
This year RIO has proved the mettle of their products, winning numerous awards during the 2012 season, including: the most world records in the fly tippet category from the International Game Fish Association, "Best New Fly Line" by the European … more
Fly Gear for Landing Massive Lake Trout
Ever daydream about catching a 40-inch, 25-30lb trout on a fly? Now's the time if you live anywhere near a large body of water with big lake trout in it. Don't think about rolling up with your typical trout rod and … more


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|12th September 2008, 12:05 AM
Join Date: Aug 2008
Posts: 29
Upwind without centerboard
Hi Roger,
Could you describe the upwind techniques used in non-planning conditions on boards without centerboards? I've tried going upwind with the centerboard raised on my current board, but it didn't work very well.
I'm currently using a Mistral NTrance (specs below) that has served me really well particularly in light and variable wind conditions which unfortunately is common around here. However, I can't help but want to get planning earlier and wonder if a board like the Go 155 would help with this? How does the Go 155 perform in non-planning conditions? Would I have trouble slogging upwind without a centerboard? I'm presently using the centerboard fairly regularly upwind.
Mistral NTrance
Length: 280 cm
Width: 80 cm
Volume: 200 L
Fin: G-Sport Driver 60, Curtis CR-12 51
Sails: Retro 9.5, NP Solo 7.0
Sailor 6'1", 195 lbs
|12th September 2008, 04:36 AM
Dream Team - School Guru
Join Date: Aug 2006
Posts: 2,177
Hi John,
You can "experiment" with your NTrance quite easily to see how getting upwind
without the centerboard (CB) works.
If you were to get a new board (without a center board), at your weight I'd suggest a
slightly wider and more lightweight board than the GO 155.
Here's the technique:
Instead of keeping your board as "flat" rail to rail as possible (gets you planing the earliest) try stepping off center toward the windward rail slightly.
The idea is to tip or "cant" your board so the rocker in the bottom will take you upwind
due to it's shape.
You don't really need to "rail" your board all that much to get the water flowing under the "canted" bottom shape to steer your board upwind.
The largest difference is going to be rig positioning (steering).
Currently, to go upwind with the CB fully depoyed you rake the rig back (clew end of the boom down slightly) and your board steers upwind because you've moved the Center of Effort (CE) in your sail back toward the fin (relative to the Center of Lateral Resistance (CLR) created by the fully depolyed centerboard.
(I hope you either have it all the way up or all the way down (deployed) as partial deployment (say 45 deg.) really doesn't work and makes your board very hard to steer as the lift from the CB is not positioned correctly relative to the rig and the foil is very inefficient went set at 45 deg.)
So, if you raise your CB you lose the CLR of the CB. Now you only have the fin as your lateral resistance, and in sub planing (slog) mode the fin does not have enough water flowing by it to give you any real lateral resistance.
You need to "create" lateral resistance further forward under your board.
You do this by tipping the upwind rail down a bit so the board wants to "follow" the curvature of the rockerline and your course will be more upwind.
BUT, if you tip the rig back, at the same time you tip the board upwind rail down (to create that forward lateral resistance) the board will very quickly "round up".
It's doing exactly what the forces acting on it are telling it to do.
So, here's the "big trick".
You tip the upwind rail down to create the necessary "upwind surfaces", but you tip the rig forward slightly to "steer" the board.
If you want to go more upwind, tip the rig more nearly vertical (i.e. tip it back slightly).
If you want to steer the board off the wind slightly, tip the rig forward a little to overcome some of the board's tendancy to "follow the rockerline".
You can do this on your NTrance (or any other board).
Will you "have trouble" slogging upwind without the CB?......... right at first, yes, it will seem difficult..... but soon you will learn how to balance/steer with your rig and the board tipped upwind rail down and it won't be difficult at all.
Want to go higher..... tip the board a little more.
It's better to keep the rig pretty much upright (or somewhat forward of upright) and sheeted in only enough to give you the best forward drive.
If you sheet in too much, the rig will stall and the board will go pretty much sideways.
Give it a try on your NTrance and let us know how you get on.
Perhaps something like one of the larger Futuras will be in your future.
You need a board that's a minimum of 85 cm wide to get the best early planing.
Wider gives better early planing, it's that simple.
Hope this helps,
|12th September 2008, 06:02 AM
Join Date: Aug 2008
Posts: 29
Thanks for your very thorough response. I'll give it another try and report back. My thinking with the Go was for added durability and full EVA deck.
|12th September 2008, 01:50 PM
Join Date: Jun 2008
Location: Switzerland
Posts: 196
Hi John,
I am not so skilled with a board like that and going upwind. But my trick sounds to be very close to what Roger says...
In spite of using a pretty short board, the theory could be similar.
I try to remain close the the mastfoot, the back foot only so far that my nose remains above the water. I go a little bit on the windward side. If you now apply the tack technique the board will go upwing very fast (loosing speed very fast). What I do is not to put tha sail back so radical, I keep it more upright. To win the speed and not loose it I am sheeting in when the sail is back and sheeting out as I move the sail forward...this is like pumping, but you move the the sail back and forward in the same time.
May looks funny on the water but the upwind performance in non-plannnig conditions is fine.
Wish you a good luck.
PS: To the board for early planning...if you have enough patience and you do not want to buy another board soon take something else than Go 155. It may take a bit longer till you get it running (full speed, foot straps etc.), but it will be than also a lot more fun...
Ciao Michal.
|8th September 2009, 08:15 PM
Join Date: Aug 2008
Posts: 29
Hi Roger,
I have put your directions for sailing upwind without a centerboard to practice this summer. Do the really wide formula type boards require a different technique to go upwind in non-planning conditions? The trick of tipping the upwind rail down has worked great on my Bic Techno 148 (75cm wide, 50cm fin) and has allowed me to comfortably return to the beach in offshore breezes. However, I am struggling with the same technique on my Bic Techno Formula (94cm wide, 70cm fin) board. I can't seem to get the wider board back upwind with the same ease as the narrow board. The only thing that I can think of is that maybe I am tipping the rail too much? Any thoughts or suggestions that I could try?
|9th September 2009, 01:45 AM
Dream Team - School Guru
Join Date: Aug 2006
Posts: 2,177
Hi Johnk,
In my experience, it works pretty much the same on all boards.
I do remember that it's a little less effective on the superwide (=> 90 cm)
but it still should work.
What size rig are you using?
Also, you need to get well off the centerline on the wider board to get the same
roll angle due to the extra width.
The very short waterline length on the true formula board and a pretty flat rockerline
may be why they don't respond as well as narrower boards.
Try tipping your Techno formula even more, stay more forward on the board to get the rocker near the nose and mid section to "bite" a little better.
Also, what sail and rig size are you using?
Last edited by Roger; 9th September 2009 at 08:57 AM.
|9th September 2009, 03:26 AM
Join Date: Aug 2008
Posts: 29
I am typically using either a 9.0 Retro on the Techno Formula. Thank you for the suggestions... I will try tipping the board further and moving my weight forward.
Best Regards,
Last edited by johnk; 31st January 2010 at 08:34 AM. Reason: spelling
|9th September 2009, 10:23 AM
Dream Team - School Guru
Join Date: Aug 2006
Posts: 2,177
Hi John,
How much wind?
With the sails you suggest (both have lots of low wind power when correctly rigged) you
can probably expect to be planing in 9 knots (maybe a bit more) and if you can plane, you may be able to go upwind "on the fin" which requires you to tip the board slightly lee rail down, to go upwind.
But you have to get fully planing first. This means you have to sail enough off the wind (beam reach or perhaps slightly lower) enough to get your board fully planing, then get into the straps and all the way back.
Once your board gets up to speed, you lift slightly with your front foot (in the front footstrap) and push across the top of the fin with your back foot (in the rear footstrap, heel down over the upwind rail a bit).
The board should rip upwind very fast on your 70 cm fin.
Hope this helps,
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Neoseeker.com Forum Thread: Audiobooks - How? - page 1
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original thread:
Author: invisibleman18
Date: Oct 17, 05 at 6:33am (PST)
Subject: Audiobooks - How?
I have a couple of audio books that I would like to put on my ipod. however, in itunes when my ipod is connected, there is no audiobooks folder to drag them into, it is only possible to put them into music. so how can I get them into audiobooks? i think i read something a while ago about changing the file extensions or something to do this, can anyone help?
Author: invisibleman18
Date: Oct 17, 05 at 7:05am (PST)
Subject: re: Audiobooks - How?
guess i should mention they are all mp3 format at the moment.
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6 comments
This is really good. I'm new here and am getting so much inspiration from sounds such as this one.
Love it. Thank you.
Amazing from start to end. You really are a master.
why do you even submit useless crap like this?
I like this a lot. Well done.
6 comments


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Starting a scrimshaw collection
- Posts: 6
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As a scrimshander, I would say to collect what you love. Don't feel like you need to buy everything you see. Many new collectors grab whatever they can find, assuming that a great collection means having a lot of whatever it is they are collecting. In my opinion, the most impressive collections are focused. Buy what you really like and buy the best that you can afford. That way you will build a collection that gives you years of enjoyment and that you can be proud of. As far as purchasing scrimshaw goes, keep an eye on all of your options. From the handful of scrimshaw galleries to working with individual scrimshanders there are advantages and disadvantages. You will absolutely need to educate yourself about the different materials used for scrimshaw so that you can buy with confidence. This all assumes that you want to collect contemporary scrimshaw rather than antique. Antique scrimshaw has it's own set of issues. There are a lot of fakes on the market so it especially important to educate yourself in this case. I have been a scrimshander for over twenty years so if you have any questions I would be happy to answer them for you. Also...try and find a copy of Bob Engnath's books The Scrimshaw Connection and The Second Scrimshaw Connection. I have never actually seen a copy of the first one but the second has a lot of helpful information.


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>Health and Nutrition>migraines
The Year of the Monkey
I'm running somewhere tomorrow. It's going to be beautiful. I can't wait.
Poor baby
visual aura
Runners run.
Jerry A runners blog-updated daily
Basically... run!
Here is a simulation:
Click on the link, then press the start button.
Has been
"I would never die for my beliefs, because I might be wrong."--Bertrand Russell
My dogs are fast, not me


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- 26 total posts
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Reviews by PumpsandaBump
Future Markmann Mami...Finally!!! - Ellicott City, MD
I've been researching this procedure for years and I finally booked my surgery today :-) I'm so happy (and a little nervous) but so grateful to everyone for posting their experiences. Thank you! I also met someone who had it done a little more than two weeks prior(along with a back lift) while I... READ MORE
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Can't wait to see how everything turned out! READ COMMENT
I'm sorry I'm just seeing this. I like his results, I'm a Marylander so there's the convenience factor, and I liked the fact that his is an inpatient procedure that included an overnight stay (the hospital fees were about $4000 of the... READ COMMENT
LOL, I'm sorry I'm just seeing this. I was a little nervous about the time spent under as well, to be honest. READ COMMENT
Thanks :o) I have it too, but it's pretty much under control. I don't know why this particular procedure made her so nervous; I had two procedures before this one. READ COMMENT
Thanks :) READ COMMENT


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Introducing our new bi-annual blog post, The Fabric Department, a source to connect and familiarize our audience further by highlighting the creative process and textile choice surrounding Vera's latest ready-to-wear creations.
As the season of fall is on the horizon there's no better time than the present to explore the fabrics that conceived the looks for Vera's Fall 2012 RTW Collection.
Vera Wang Fall 2012 RTW Collection
If you had not noticed, prints were ubiquitous for the Fall 2012 runway shows. And while florals, stripes and polka dots have been on every editors' lips for a few seasons now, the newest reiteration is both bold and charming; prints on prints! Donning prints head-to-toe creates a fresh, electric look. This trend found solace on the runway for Vera's Fall 2012 RTW Collection. These beautiful prints are a custom collaboration with a storied mill in Italy, famous for printing rich, photo‐real images. Vera explored the architecture of the city's Gothic, Italian Baroque and Georgian churches as inspiration for this collection. Photos were taken of their intricate ceilings, vaulted columns and stained glass windows. These pictures were then developed into kaleidoscope-style prints on chiffon, stretch chiffon, organza and other fabrics. The results are hushed, awe-inspiring prints that evoke the somehow booming stillness of steeples and cathedrals; grandiose designs in often silent atmospheres. Check out the Black Ghost Column Vault print silk organza top mixed with the Grey Star Vault print silk chiffon skirt. Combine pieces of matching prints with solid-hued garments from the same color family; see the Tangerine Floral Vault print silk organza harness layered over an Orange silk dress with a matching Floral Vault print silk organza peplum. Or streamline your look with just one print, like the Blue Ghost Column Vault print featured below. Prints-esses, your closet awaits!
Contributing Editor | Melissa DeLuca | Fabric Coordinator.


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An Israeli woman has paid El Al $32,000 to reserve the whole of a business class section of a flight from Paris to Tel Aviv for herself and her boxer dog "Or", whom she refused to leave alone in the hold.
The 60-year-old woman, who gave her name only as "Rivkah," said she wanted to make sure that she would be able to calm him down. Rivkah hired a vet to accompany them on the flight.
Rivkah said: "I didn't think for a minute to leave Or, my little Orchuk, with the cargo. All that mattered to me was to have my baby with me during the flight so that I can take care of him. He is my child, not a dog. And he deserves the best."
Chris Lewis, a spokesperson for El Al in the UK, said: "This is the first time this has ever happened, but if you do know any more rich people who can't bear to be parted from their pets, then do point them in our direction."


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Do you pour over the glossy pages of InStyle magazine the moment it hits your mailbox and follow celebrity style trends religiously? You may have champagne taste on a beer budget and celebrity worthy style with a blue collar bank account, but that doesn't mean you appreciate style any less. If you identify any of the above, have no fear, your celebrity style guide (for less) is here! Actress Rachel Bilson, who graces the glamorous red carpets and streets of the Hollywood hills, has a celebrity style worth noting (and emulating, for that matter). This style savvy fashionista advises readers of InStyle in a monthly fashion advice column and is also the face of fashion line Edie Rose for DKNY Jeans. Rachel's style can be described as feminine with a menswear twist plus an eclectic charm; add a versatile, yet free spirited, chic romantic dimension to her style and you have a style maven who takes risks yet remains true to classic style without fading into the background. Celebrity style should not remain exclusive to those with multi-million dollar paychecks and is certainly attainable with the working girl budget. Rock these red carpet looks without breaking the bank and perhaps scoop up some of these steals on your next shopping trip.
If a cocktail party with a sophisticated dress code is on your style agenda, try Rachel Bilson's white Preen dress (whose designs range fro $1000-$1200) on for size and pair with Brian Atwood Maniac platform pumps ($219) OR save yourself from dipping into your retirement fund to achieve this look and shop the "style sense" look for less. The style sense red carpet look includes the Aqua Frill One Shoulder Dress ($152.18) and can be purchased on www.asos.com. This frugalista find can be paired with Alex Marie "Laren" nude pumps ($59.99) at www.dillards.com for a fraction of the cost. Both looks can be compared below.