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Pensions issues can play a pivotal role in corporate transactions, but they are increasingly difficult to identify.
We understand that pensions may be one of the most important issues on a transaction, or that it may be relatively insignificant in the context of the transaction. We are able to add real value by helping to identify potential issues at an early stage. We work hard to ensure that we understand the client's commercial objectives and suggest practical, commercially focused solutions to help achieve them. In some cases we are instructed directly by a party to the transaction, working alongside their commercial lawyers, but we are equally comfortable providing services to other law firms who do not have the appropriate resource or expertise themselves, or where conflicts prevent their own pensions experts from acting.
We have experience of all types of transactions and transactional structures, including private mergers and acquisitions, takeovers of listed companies, joint ventures, management buy outs and distressed sales such as pre-pack administrations. Many of these transactions have an international element, and we regularly advise clients with no prior knowledge of the UK pension system.
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Governance Spotlight: Employer Covenant


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For months, Marvel Entertainment's (NYSE: MVL ) investors have been seeking the knockout punch that would level the villains dragging down the share price. Second-quarter earnings came short of that goal, but it was still a notable victory for the struggling hero.
Though down year over year, sales of $84.4 million and per-share earnings of $0.19 easily beat Street estimates. That's understandable. Last year, Marvel benefited from over $6 million more in contributions from the Spider-Man movie franchise it has built with Sony (NYSE: SNE ) .
And there are other signs of improvement. Consider the toy business. Marvel earned 8.5% more from toys in Q2 2006, despite a transition away from its royalty arrangement with ToyBiz. That's good news for those who cheered a distribution deal with Hasbro (NYSE: HAS ) .
Future projects also remain on track. Marvel Studios has three movies planned for 2007 under existing licensing agreements: Ghost Rider (February), Spider-Man 3 (May), Fantastic Four 2 (June). Ghost Rider could go horribly wrong if the demonically possessed Johnny Blaze, played by Nicholas Cage, is too much of a caricature. The new FF, however, plans to focus on a classic storyline from the comics, in which the team learns that aliens do exist and that not all of them are friendly. Color me interested.
I mean in the movie, not the shares. Not yet, at least. My problem with Marvel remains that there isn't much organic improvement in the business. If anything, the quality of the balance sheet is deteriorating.
Blame buybacks. Over the past six months, Marvel has spent roughly $287.3 million to repurchase 15.6 million shares, or an average price of $18.41 a stub. Obviously, the buybacks gave earnings a massive boost. But liquidity has suffered in the process: Marvel has assumed $96.7 million of floating-rate debt that costs 6.65% at today's rates. Meanwhile, the comic book king is left with $11 million in the bank, down 90% from its balance a year ago.
To be fair, this could be a very shrewd move if management is correct in assuming that returns from its stock will exceed 7% annually for the foreseeable future. Plus, Marvel expects to generate $120 million in cash from operations this year, which should help replenish cash and pay down debt.
Nevertheless, Marvel is now a studio, which puts it in a much more capital-intensive business. Accepting additional liquidity risk at the same time that capital needs are rising strikes me as, at a minimum, bizarre and perhaps even dangerous. After all, even superheros need an escape plan.
Power up with related Foolishness:
- Marvel is good! No, it's bad! You decide.
- The green giant is back.
- Is Marvel's management mayhem over?
Marvel is a Motley Fool Stock Advisor selection. Ask for us anall-access passand you'll get a backstage look at all of the stocks that are helping David and Tom Gardner beat the S&P 500 by more than 35% as of this writing. It's free for 30 days. All you have to lose is the prospect of a richer portfolio.
Fool contributorTim Beyersdidn't own shares in any of the companies mentioned in this story at the time of publication. You can find out which stocks he owns by checking Tim's Foolprofile. The Motley Fool has an ironcladdisclosure policy.

subset: commoncrawl


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Two hundred thirty-nine years ago, our nation's leaders established the Continental Army. As the strategic landpower of the joint force, the Army is called upon to Prevent, Shape, and Win against our adversaries.
View the Army.Mil Featured site to hear the Birthday Messages from Top Leaders and learn more regarding the Army's Profession and History.
Happy Birthday U.S. Army!
Click here to download Army Birthday book!
This year the United State Army celebraes 239 years of dedicated service to our Nation. It is fitting that we pause to acknowledge the incredible competence, the enduring commitment and the extraordinary character of our Soldiers, Civilians, Veterans and their Familites who have sacrificed so greatly in defense of American values.
The Chief of Staff of the Army, Sergeant Major of the Army, and the Secretary of the Army have signed a letter to mark this 239th Army Birthday.


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HUNTSVILLE, AL. - Huntsville city leaders are cracking down on illegal hunting at the 450-acre Goldsmith-Schiffman Wildlife Sanctuary in Big Cove.
Operation Green Team Director Joy McKee held a news conference on the property today to announce that Huntsville police and state wildlife officials plan to step up patrols for poachers. Last week, two men were charged with criminal trespassing and criminal mischief after driving a sport-utility vehicle deep into the sanctuary and getting stuck in the mud.
While police didn't catch the men hunting, they had a rifle and shotgun shells, McKee said.
"We don't want to see someone accidentally get shot," she said. "It scares me."
Huntsville resident Margaret Anne Goldsmith donated the property to the city in 2002 for use as a wildlife sanctuary. The land along the Flint River is teeming with white-tailed deer, wild turkey, Canada geese and other animals.


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To the Editor:
It is heartening to see that Sarah Palin has finally found her niche in society, giving ghost-written speeches — not from a TelePrompter (chuckle) — to adoring crowds for exorbitant amounts of money.
So, as Republicans fight a battle to the death over the tax holiday for the wealthiest 2 percent of us, I caught a little bit of her speech on C-SPAN at a fundraising dinner in Iowa.
Flipping through the TV channels and seeing Palin is like seeing a car wreck. You just have to slow down to look. But, like fingernails running down a blackboard, her irritating voice wouldn't allow me much time to listen. I caught the part where she characterized the coming expiration of the George W. Bush tax cuts as the largest tax increase in history.
Why is the tax holiday expiring?
Back in 2001, the Republicans used the reconciliation process to pass the tax cuts, the same process that was used in the recent health care debate. In the health care debate, Republicans denigrated and sneered at this process.
Using reconciliation requires anything that will have a negative impact on the budget to be subject to a "sunset" provision, and looked at again in 10 years. The national debt in 2001 was $5.6 trillion. Today it stands at $13.5 trillion.
A protection racket for the economic elite is in high gear. Republicans are holding hostage the extension of the tax cuts for the rest of us schlubs — whose household income is less than $250,000 a year — demanding as ransom an extension of the cuts for the top 2 percent of taxpayers.
In reality, with the $13.5 trillion debt, all the tax cuts should expire, but the politics of this won't allow it.
With that debt in mind, I want to ask the national Republican leadership this: Which is the final tax cut in your fraudulent, supply-side, trickle-down economic theory that will bring in enough revenue to even start to pay down that $13.5 trillion debt?
They've got ideas, all right, but they don't work and leave a mess to clean up.
Woolwich Township


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Trainer Josie Carroll knew there was an Oaks in Inglorious' future. The question was which?
The filly had captured stakes races against fellow Ontario-breds at Canada's Woodbine race course in her only two races last year. But racing on real dirt and in open company for the first time, Inglorious finished second to favored Kathmanblu in the Fair Grounds' Grade III Rachel Alexandra last month to earn a more ambitious schedule. Now a good performance in Saturday's $500,000 Fair Grounds Oaks would catapult Inglorious to the $1 million Kentucky Oaks on May 6 at Churchill Downs.
"Very much the whole reason for coming here and going in that race was to see what kind of horse we had," said Carroll, who had the $500,000 Woodbine Oaks for 3-year-old fillies born in Canada as a lucrative fallback target for Inglorious.
"Her first two races were brilliant races against restricted company. We needed to put her in open company and see where she fit. Off that, we were going to decide whether to go to the Fair Grounds Oaks or look for something to head up to Woodbine with her. She certainly earned her way to the Fair Grounds Oaks. This will just be another step in the plan."
Inglorious is the 3-1 favorite, with Kathmanblu sitting out this race to run in Keeneland's Grade I Ashland Stakes. In fact, Inglorious is the only stakes winner of any type in the 1 1/16-mile Fair Grounds Oaks.
"She just showed us she's a genuine filly," Carroll said of the performance in the Rachel Alexandra. "I thought she ran a very nice race. ... When Kathmanblu moved, she got the jump on us a little bit. Part of that is the filly's inexperience. She's only had two starts and one route race, so she still had a lot to learn."
Kenny McPeek, who trains Kathmanblu, has the 4-1 second choice in Gulfstream allowance winner Niji's Grand Girl, who was third in the Florida Oaks on turf and a close second in last fall's Delta Princess.
"She's been rock solid from the beginning," McPeek said. "When we decided to run the other filly at Keeneland, this looked like a good spot for her. She's a good second-string filly, no doubt about it."
Trainer Steve Margolis, who won the Silverbulletday with Ashland-bound Bouquet Booth, will saddle Fair Grounds allowance winner Switching Gears and Silverbulletday third-place finisher Little Miss Holly.
"For a handicapper, can you really make anyone an overwhelming favorite?" Margolis said. "It's not like a killer race for the money."
Indeed, thanks to a late $100,000 increase, the $500,000 purse makes the Fair Grounds Oaks the most lucrative Kentucky Oaks prep, with Keeneland's Ashland reduced to $400,000.
Meet-leading trainer Steve Asmussen, who was inducted into the Fair Grounds' Hall of Fame on Thursday night, is high on Tapit Dancer. That gray filly was sixth in the Rachel Alexandra, losing all chance after veering to the outside at the start after breaking from her outside post. That shouldn't be a problem from her post 4 in Saturday's nine-horse field, with Snow Fall to be scratched with an illness.
"This is wide open for $500,000," echoed Asmussen.
Other contenders include Silverbulletday runner-up Daisy Devine and Delta Prince third-place finisher Grandacious.
"You can't count the rest of the field short," said Carroll, who had one of North America's leading 3-year-old fillies in 2009 with Careless Jewel, winner of Saratoga's Grade I Alabama. "There are some talented fillies in here. They're young horses who have a lot of potential."
Chantal Sutherland, who became the first female jockey to capture the Santa Anita Handicap earlier this month, comes in from California to ride Inglorious.
Meanwhile, even if Inglorious wins Saturday and goes on to Churchill Downs, the Woodbine Oaks remains a possibility, its June 5 date dovetailing nicely with the Kentucky Oaks.


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The list of academic options at Oakland University is constantly
growing. OU currently offers more than 120 undergraduate degrees
and more than 120 graduate and certificate options. Students have
the opportunity to participate in high-level research as early as
their freshman year.
Check out Oakland University's admissions sites for application
guidelines, academic programs and information on how to pay for
your education. Sign up to visit OU for a campus tour or admissions
event geared toward you. Apply online today at oakland.edu/apply —
it's free!
From important registration reminders to daily events, stay focused on the
finish line while getting the most out of your educational experience.
More than 200 active student organizations take learning to a new level,
while student service offices are here to help you succeed.
Over 100,000 alumni proudly call OU their alma mater. Upon graduation, you will
automatically be welcomed as a member of Oakland University's very active Alumni
Association. Alumni stay connected through networking, volunteering and mentorship
Nearly half a million people visit campus each year to explore OU's cultural icons,
such as the home to OU's founder, our very own National Historic Landmark. Be
inspired by guest speakers from around the world, or awed by artwork, student,
faculty and guest performances.
Your gift matters! Contributions from alumni and friends create
opportunities that prepare Oakland University students to be leaders.
Support the OU Fund (the area of greatest need), scholarships, athletics,
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The Grizzlies' growing Division I athletics program is a member of the Horizon
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dozens of club and intramural sports, or playing recreational games of disc or
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Oakland University's Master of Science in Information Technology Management business analytics track was recognized by BI Software Insight's Matt Satell in an article which highlights the rising demand for data scientists and business analysts and identifies the "most prominent big data and analytics degree programs."
BI Software Insight features programs where "students get the opportunity to work with real-world data-sets and projects that prepare them to solve complex problems ... Upon graduation, these data-savvy thinkers are in high demand and ready to make an impact … These programs help meet the rising demand for data scientists and analysts who are capable of turning data into insights. "
Through the Oakland University program, students can earn an MSITM in Business Analytics in one-year, half online and half on campus, all at in-state tuition rates. OU's MSITM/Business Analytics program consists of 30 credit hours of advanced courses on top of a co-requisite foundation consisting of six credit hours. Learn more about the program here.
In the BI Software Insights profile, Dr. Mohammad Dadashzadeh, chair, Decision and Information Sciences department in Oakland University's business school, highlights a unique aspect of the program: "Our efforts for making the required capstone project a curriculum-integrated project promises to be another feature that students are unlikely to find elsewhere. The capstone projects are assigned to teams of two students. We recruit companies that have a business intelligence or analytics project on their workload. They provide requirements and anonymized data. Both data visualization and predictive or prescriptive analytic modeling projects are tackled."
BI Software Insight delivers expert research and objective reviews to help businesses find the right business intelligence tool with expert reviews, objective resource guides, and insights on the latest BI news and trends.


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Where Amber Marie Goetz born?
With the help of the Google satellite map you can find the place where Amber Marie Goetz was born. By zooming in and out you can see the place itself and the area it is situated in and nearby. Find out where Amber Marie Goetz was born. Now you can see the place itself even not traveling.
Amber Marie Goetz filmography
Here you can learn about the movies Amber Marie Goetz acted in. You can see the names of the movies, their budget, years of release and the money gained from the screening of the certain movie. It is always interesting to know.
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On Saturday (July 13), Halle Berry and Olivier Martinez got married in the groom's native France. The couple decided to organize an intimate ceremony at the Chateau des Conde in Vallery. There
Born on the same day
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The Browns return to practice today at 4 p.m., but before they do, Plain Dealer Browns beat reporter Mary Kay Cabot answered your training camp questions live here on cleveland.com for about 30 minutes earlier today.
What's up with Josh Gordon? How has Brandon Weeden looked? What should we expect in that first preseason game?
Mary Kay talked about those topics and more in the comments section below. You can read all of her responses here as well.
If you missed today's session, be sure to join Mary Kay Cabot on tomorrow's PD Sports Insider at 12:30 p.m.
Remember, you'll need a cleveland.com profile to participate in the Q&A. So, register here if you don't have one so you'll be ready to go at noon.


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Tabitha Davis scored 15 points and surpassed the 1,000-point mark for her career as Benedictine beat Lacordaire, 32-17, in Elizabeth.
Davis entered the game needing two points for the milestone and scored on a three-point play 30 seconds into the first quarter. Benedictine outscored Lacordaire by 10 points in the second half after leading, 11-6, at halftime.


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By CATHERINE GAFFNEY
Re: "Where have all the rebels gone?" Advance, March 18: There are so many things Staten Islanders can be protesting. Gas prices. Overdevelopment. Traffic. The preservation of our culture here as a borough. Our city animal shelter that is way too small. Now the proposed dump.
Staten Island is not what it once was back in the day. Most of the people who were born here have passed and their families have moved away. The new generation of Islanders think the Island is beautiful as it is now, they do not know the culture fully or understand what things meant to those of us who have lived here their entire lives, They have not seen the changes or know what once was.
Protesting is also time consuming and the new Islanders are just settling in . They are busy getting to know their neighbors and neighborhoods. They are busy raising their families and working. To be able to protest you need a sense of community, a place where everyone has lived together on the same street for many years, friends, family, neighbors.
There will come a time in the future when the new Islanders will have a sense of what it means to live on Staten Island. This borough was always one that was different than the others, It was as if everyone was a friend and had a family history or ties in one way or another, People stuck together.
I am not sure the Island will ever be the same, things have changed too much. We might speak of things that concern us but it is just for the moment. You need a strong sense of community, and since communities are changing daily it will take years if ever to make Staten Island anything close to what it use to be.
Getting back to protesting, I'm in when it comes to "No Dumping" on the Island. With half a million dollar homes being built here, I should think that the people buying them would not be happy to smell the dump on a hot summer day when they are near the only mall we have or even when the breeze blows just the right way sending the stench as far as to Richmond Town and beyond.
That's just it, the newcomers do not know what this means to them, having not experienced it so how can they protest? People only protest what affects them directly most of the time. It is too bad most of the born-here families who took pride in the Island are gone because I am darn sure they would be out there with signs. I say Staten Island breaks away from the other boroughs and has its own mayor perhaps James Oddo or Nicole Malliotakis.


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I definitely did not act my age on Saturday. How does Robert always turn me into a swoonie 15 year old? I actually kissed one of the posters. Yes. I did it, I admit it! I couldn't even help myself. I hadn't done that since I was 15, literally!
At 3pm the other girls arrived and one of them had picked up the cupcakes that Melissa ordered. They were so cute! Here they are
I admit it. I had entirely too much fun licking Edward. Sadly, when I did, his face started getting fuzzy and eventually the colors ran together. But, he was SO yummy :D
Twilight and New Moon were lovely of course. I mean, we have all watched them more times than we can count right? I still get worked up at the kissing scenes. And I still get nervous when the Volturi, specifically Felix, is beating up Rob at the end of New Moon. I kept yelling at the screen "DONT HURT HIM!!!!" as if that would help. I think my friends thought I had lost it. I am definitely the most "passionate" of the 4 of us when it comes to the movies and more specifically Robert. It didn't help that we were taking German Chocolate Cake shots throughout the day. Between those and me getting all hot over Rob, I kept having to remove my sweatshirt or get out from under my Edward blanket that I was cuddled up with. By far the best point of the night was watching Eclipse though. I had seen it twice in the theaters. Once when it was originally in the theaters (I barely got into Twilight the last week that it was still at theaters) and once on Bella's birthday when it was rereleased. So, finally seeing it again was awesome. I could hardly handle the kissing scenes and leg hitch scene. I was squealing and stomping my feet. Alcohol + Robert = an overly excited me! The alcohol hit me hard by the end of the movie and I ended up like this and my friends just had to take a picture of me. The flash woke me up! LOL.
Yes, I'm just a tad Robsessed huh?
It was well after midnight and I decided to go home. By the time I got home and got my daughter into bed it was nearly 1am. But, I still had to watch the commentary on the dvd. I stayed up until 3am doing just that. I have never laughed so hard as I did listening to the commentary. Robert is so funny! I love when he says he is drinking an Arnold Palmer in the american accent and when he tells Kristen it looks like she is milking Jacob lol. He has the funniest, weirdest sense of humor. I had to wait to watch the behind the scenes and deleted/extended scenes until the next morning.
All in all, it was probably one of the best days of my entire year. I have since watched Eclipse 3 more times and watched all of the extras more times than I can count. In fact, I am watching Eclipse as I type this with my cousin who was not able to come to the party.
I LOVE ECLIPSE!!! I love Robert Pattinson! If I got that cardboard cut out, I'm not sure that I could be held responsible for what I do to it ;)
Views: 30


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From The Library Of 'Life'
Photos From 'Life' On The Freedom Riders' 50th Anniversary
Fifty years ago today, 13 activists piled on a bus headed south to test new laws against segregation. The group of "Freedom Riders" that left Washington, D.C., that day would be one of many to confront racial discrimination in public transportation.
They were met with violence much of the way; but in November of the same year, the Interstate Commerce Commission finally capitulated, ruling that anyone, regardless of race, could sit anywhere on buses or trains.
Hide captionMartin Luther King Jr. (center) sees off a new group of Freedom Riders as they board a bus for Jackson, Miss., on May 24, 1961.Paul Schutzer/Life/Courtesy of 'Life'
Hide captionIn 1961, volunteers fill the Montgomery, Ala., home of King (left rear). In the foreground are college kids who, moved by King's message of racial equality, risked their lives as "Freedom Riders."Paul Schutzer/Life/Courtesy of 'Life'
Hide captionThe rides were highly organized; every volunteer who stepped aboard a bus traveling through the South received training in constitutional law and the methods of civil disobedience, but also grave warnings about the danger they faced.Paul Schutzer/Life/Courtesy of 'Life'
Hide captionLife photographer Paul Schutzer caught up with Freedom Riders in Alabama, where they were met with antagonism and violence. According to Life, 12 riders required hospitalization; in many cases, the local hospitals simply refused to treat them.Paul Schutzer/Life/Courtesy of 'Life'
Hide captionA few years prior, events like the 1957 Prayer Pilgrimage paved the way to Freedom Rides. Though young people on the Freedom Rides would later become the face of the civil rights movement, women like these — and Rosa Parks — kicked off the Montgomery Bus Boycott and provided a spiritual backbone.Paul Schutzer/Life/Courtesy of 'Life'
Hide captionKing (center) and his colleagues speak to the press at a voter-registration march from Memphis, Tenn., to Jackson, Miss., in 1966.Paul Schutzer/Life/Courtesy of 'Life'
1 of 6View slideshow i
Life photographer Paul Schutzer was still early in his career when he was hired to document events of the civil rights movement — including the Freedom Riders. Today, Life has several commemorative galleries — never-before seen photos of the Freedom Riders movement and the bigger movement that surrounded it.
And NPR's jazz blog is commemorating those Freedom Riders today with a playlist.


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BRIDGEWATER — Parents of a seventh-grade student at Bridgewater-Raritan Middle School say their daughter was sexually harassed last year by another student who "tried to force her to engage in nude online video chat," and "invited her to his home to engage in sexual activities," according to an administrative law judge's written opinion.
But the school board decided it wasn't an issue of harassment, and while the girl's family tried to appeal the decision, the case was ultimately dismissed, according to a June report by Administrative Law Judge John R. Futey.
In May 2012, a female student, only identified in the report as E.R., reported to her guidance counselor that she was a victim of ongoing sexual harassment, and that the boy, identified as P.H., attempted to sit on her lap on a school bus, sent her text messages about "hooking up" and tried to get her to come to his house to perform sexual activities, Futey wrote. He did not elaborate in the report on how the one student allegedly tried to force the female student to send him nude pictures or perform sexual activities.
Guidance counselors spoke with both students about the severity of the situation, and after a formal harassment intimidation and bullying investigation — which included student interviews and a search of the female student's cellphone — school officials determined there was no bullying or retaliation, and that the case was being documented as "adolescent sexual curiosity," Futey wrote.
No sexual images were found on the girl's phone during the investigation, Futey wrote.
The parents of the female student wrote to then-Board of Education President Evan Lerner May 24, 2012, to tell him they disagreed with the findings, and requested an appeals hearing.
The hearing was granted after a board meeting June 12, 2012, and on Aug. 28, 2012, the board determined the incident "did not rise to the level of (harassment, intimidation or bullying)," Futey wrote.The decision was mailed to the female student's parents Aug. 29, 2012, and on Nov. 27, the parents filed a notice of petition of appeal with the commissioner of education, requesting the commissioner overturn the board's decision.
The parents said the behavior toward their daughter was in violation of the state's Anti-Bullying Bill of Rights Act.
The commissioner of education, however, wrote back two days later, informing the parents that they failed to submit the paperwork properly, and even failed to file the appeal within 90 days of the original decision, Futey wrote.
When the parents refiled the paperwork Dec. 6, 2012, the case was forwarded on to Futey, who upheld the commissioner's decision to dismiss the case based on the 90-day rule that was violated.
The 90-day rule states that the appeal must be filed no later than 90 days after the petitioner received the final decision from the board of education, which would have been shortly after Aug. 29, 2012, Futey wrote.


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HOUSE . . . . . . . . . . . . . . . No. 798
The Commonwealth of Massachusetts
Tom Sannicandro
To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act Relative to senior property tax credit.
HOUSE . . . . . . . . . . . . . . . No. 798
The Commonwealth of Massachusetts
In the Year Two Thousand Eleven
An Act Relative to senior property tax credit.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
Chapter 59 of the General Laws is hereby amended by inserting after section 5k the following section:-
Section 5L. In any city or town which accepts the provisions of this section, the board of selectmen of a town or in a municipality having a town council form of government, the town council or the mayor with the approval of the city council in a city may establish a program to allow persons over the age of 65 to receive a credit on their property tax bill based on the school expenditures for that city or town. In order to qualify for this credit, the person must be 65 years of age or older as of the year of application and who has been a resident for l0 years or more in the town, has paid property taxes for l0 years or more and utilizes the property as his principal residence and there is no one staying in the residence for more than 60 days during the fiscal year who is either under the age of 6 years old or who attends a public or private pre-school, nursery school, elementary school, middle school, junior high school or senior high school or similar school.
Applicants shall meet the following income and asset requirements for eligibility, if single incomes of %50,000 or less, if married %60,000 or less and assets of %75,000 or less not including the primary residence and l motor vehicle registered to the applicant. The assessments and tax rate changes of senior qualified properties shall be recalculated on an annual basis. The lesser of the calculations will prevail as the property tax levy for that year. For the purpose of this exemption, income means the "adjusted gross income" for federal income tax purposes as reported on the applicant's latest available federal or state income tax return for the applicable income tax year, subject to any subsequent amendments or revisions, reduced by distributions, to the extent included in federal adjusted gross income, received from an individual retirement account and an individual retirement annuity; provided that if no such return was filed for the application income tax year, income means the adjusted gross income that would have been so reported if such a return had been filed.
The amount of the credit shall be calculated as follows:
The amount of the total tax due the municipality from the qualifying senior shall be multiplied by the amount the municipality pays for schools divided by the amount of the total town budget for that fiscal year, divided by l0. For qualifying individuals, whose income is less than $l8,000 per year, the above credit shall be twice that amount.
The city or town shall reduce the real property tax obligations of such person over the age of 65 on his tax bills and any reduction so provided shall be in addition to any exemption or abatement to which any such person is otherwise entitled.
Participation in this program is nullified when the homeowner who is 65 or older moves permanently from the property or the property is sold and deeded to a new owner. The board of assessors shall prepare a simple application for participation in the program and shall oversee its administration. In no instance shall the amount by which this program reduces a person's property tax liability be considered income for the purpose of taxation.
Such cities and towns shall have the power to create local rules and procedures for implementing this section any way consistent with the intent of this section.


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[Previous] | [Session 99] | [Next]
M. Nord (Naval Research Laboratory / UNM), T.J.W. Lazio, N.E. Kassim (Naval Research Laboratory), W.M. Goss (National Radio Astronomy Observatory), N. Duric (University of New Mexico)
We report the detection of Sagitarius A*, the radio source associated with the Milky Way's central ~3 million solar mass black hole, in a high resolution, high sensitivity, 330 MHz Very Large Array image. This is the lowest radio frequency detection to date of this source. Implications for the spectrum, emission processes, and location of Sagittarius A* with the respect to nearby objects are discussed.
Basic research in radio astronomy at the NRL is supported by the Office of Naval Research. The National Radio Astronomy Observatory is a facility of the National Science Foundation operated under cooperative agreement by Associated Universities, Inc.
If you would like more information about this abstract, please follow the link to http://lofar.nrl.navy.mil/nord. This link was provided by the author. When you follow it, you will leave the Web site for this meeting; to return, you should use the Back comand on your browser.
The author(s) of this abstract have provided an email address for comments about the abstract: email@example.com
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Bulletin of the American Astronomical Society, 35#5
© 2003. The American Astronomical Soceity.


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Samsung Galaxy Tab 2 10.1 hits the FCC, still offers little over its predecessor
Not too long ago Samsung announced the Galaxy Tab 2 10.1, a minor refinement to the original Tab 10.1. We now have a piece of information that lets us know that it has made it one step closer to making onto retail shelves in the US, as it has just passed though the FCC. This usually means release is soon to follow, and we believe it isn't too far out. We're now on step closer to another Ice Cream Sandwich-powered tablet, but we don't think this one will do as well as its predecessor. Who's looking forward to the Galaxy Tab 2 10.1? Is it worth upgrading to? Let us know in the comments!


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Multnomah County commissioners approved the sale of the old "pig farm" property across from Troutdale's McMenamins Edgefield on Thursday.
The property, about 46 acres at Southwest Halsey Street and 244th Street, will be sold for $5.75 million to Red Shed Properties, LLC, which represents McMenamins Edgefield and the Reynolds School District. The sale is scheduled to close by the end of October.
Last April, Centex Homes was slated to buy the site for $7.4 million to develop residential lots and let a piece to McMenamins to develop an amphitheater. But the builder dropped out of the deal a few months ago "due to the decline in the housing market and to certain site development issues," county documents show.
Under the new agreement, the McMenamin brothers will buy 22 acres on the west side of the property and the Reynolds School District will get 24 acres on the east side, said Renee Rank, Edgefield marketing director. Edgefield plans to use its portion for expansion, while Reynolds plans to build as many as three new schools.
Proceeds from the sale will go toward the development of the East County Justice Center. The Reynolds School District School Board will vote on the sale agreement in September.
-- Gosia Wozniacka: email@example.com


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Despite being a cynical New Yorker, I was charmed by Bhutan on a visit there a couple of years ago. The beauty of the unspoiled scenery, the rhododendrons in bloom, the mountains and the monasteries — all were uplifting. The quiet intelligence and the thoughtfulness of the people we met were inspiring. Bhutan is a country of traditions and pride in local culture. Visiting the villages we saw astounding feats of archery, which is the national sport, and we took long walks with a local guide who also happens to be a serious cyclist and has helped spread mountain biking throughout the country. One scene stayed with me: Walking to a monastery one day we passed a man sitting on a mountainside doing embroidery as he looked out over a dramatic view of cliffs and mountains covered with trees. With him was a friend who peered over the embroiderer's shoulder as he stitched. We went for a long walk, and when we came back a few hours later, the two were still there embroidering and watching.
Anya Schiffrin
The plight of the economist's wife
As a wife, I am always interested in other wives. So I couldn't resist reading an email that came in this week from Columbia University professor Myrna Weissman calling on Nobel laureates and "intellectual leaders" to write to President Obama and urge him to appoint our Columbia colleague Jeffrey Sachs to the position of president of the World Bank.


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Check out a Middle Eastern oasis in Great Kills. Today's Bruni review of The Four Seasons is absolutely the worst one yet I have seen in the Times.
It makes me believe that Frank dwells on the negative and is nitpicking on otherwise extraordinary places. (Oh, by the way, his book will be coming out shortly, I'm sure this 2 star review of a place (that should be 3 stars) will only help sales.) Today's review shows how he harps only on the bad stuff. Let me explain.
The Four Seasons is notorious for being a tad bit miserable on the weekends when all the tourists in town truly don't know any better. Didn't Frank know that the seasoned staffers take Fridays and/or Saturdays off? He must realize that weeknights are when the restaurant is in its prime, when the business folks are in town.
I'm guessing that the one evening experience he rolls his eyes over just goes to prove he doesn't really understand the place. Did he have to spend a chunk of the article kvetching about things like a somewhat lousy server and an unfortunate salad? Did he ever ask the waiter to correct the problems he was having as a normal customer might do? Did he tell anyone in management that he was dissatisfied? I don't think so. He had his pen poised, ready for the restaurant to make an error and bam! It's really all about the book sales from here on in, I'm convinced.
The Four Seasons is a power lunch place, a romantic dinner spot, a couple of rooms to celebrate something in a big way. Didn't his dad tell him it's also restaurant to make relationships, meet and greet, see and be seen?
Sorry, Frank, but The Four Seasons has, for the most part, excellent food with up-to-the-moment seasonal menus, special wine dinners, well-orchestrated evening events, two owners who stand guard at the door through lunch and part of dinner welcoming everyone equally with a 'hello.' Sketchy service now and then happens anywhere --- heck, even at The Four Seasons. A stirrir in the glass up to the point of it being presented to the customer? I admit this is a little tacky. But I would think most people would be looking at the company at the table, not a stupid glitch like that. On the bright side, I'm sure the napkins were perfectly folded, your guests' meals arrived at the table simultaneously, your drinks were refreshed at the appropriate times, etc.
The Four Seasons has something no other restaurant has --- that quiet class and understated elegance that New York City eateries lost back in the 1950s.
Good luck with the book, Frank.


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1676 Tasting Notes
I've neglected this one for a while, so I pulled it out to revisit last night. It's such a consistent cup — always syrupy strawberry amazingness every time I have it. I've never experienced any bitterness from this one, either — of the MF teas I've tried so far, it's probably the one I've got along with most easily. This one might well be a restock when I finish the tin, although I'm not really at that stage yet.
I can't believe this is only my second cup of this one, but there you go. For some reason, I tend to drink far less green teas at home, and I'm not really sure why. I brought this one to work with me, knowing I'd be more likely to drink it, and I guess it's worked anyway!
It's a hot day today, and this is one of those perfect summer teas. It's quite a light flavour — primarily lemongrass, with a hint of lime and a chili kick at the end of the sip. It tastes vaguely tropical, somehow…perhaps the citrussy elements combined with the grassy green base? Either way, it's very palatable on a day like today. I don't often drink green teas cold brewed, but I can see this being a good candidate. I might take the rest of the sample home and give that a try tomorrow!
I drank two cups of this yesterday as a weekend treat. I took a little break from it for a couple of weeks, after I tried nibbling a piece of bunny graham and made myself feel so sick I couldn't actually face drinking it for a while. I don't think I was expecting the flavour of the tea to have pervaded the crackers so much, but there you go. A case of curiosity almost killing the cat! I feel like I'm back on track with this one now, though, and it's certainly taught me to be more cautious when nibbling on tea additions! Or just to actually stop, more to the point.
Now I've forgotten how awful I felt, I can happily drink this one again. It's pretty much the perfect pie tea as far as I'm concerned — slightly tart strawberry rhubarb flavour, with a hint of buttery, almost biscuitty, crust. Gorgeous! I'm pretty sure this will be a restock once I run out — I've not tasted anything than can match it, that's for sure :)
Last cup of the evening yesterday. I enjoy this one quite a lot — it's just so chocolatey (unsurprising, given how many chocolate chips are actually in the dry mix!), and beautifully minty. I chose it partly because yesterday was such a humid evening, and although I wanted a hot drink pre-bedtime, the cooling effect of the mint in this one was also very refreshing. I'm in two minds about the marshmallow leaf — it adds a background note that I'm not hugely keen on, although it's such a minor thing that I'm not really going to call it a problem. I can drink this one happily, and that's what matters! Saying that, I'm pretty sure my favourite chocolate mint tea is always going to be a black. This is a wonderful caffiene free option, though, and another fabulous Butiki! Yum, basically.
Sipdown! I used up the last of the leaf for today's cold brew, which has actually worked out better than I expected. I had a scant tablespoon left, and I was fairly convinced I wouldn't get much flavour from it, but it's managed to surprise me! I gave it longer in the fridge than I usually would — I guess about 15 hours, maybe a little more. I used a litle less water than usual, too — just enough to fill the bottle I take to work. I can taste cola, and the faintest hint of rum, and it's actually beautifully light and refreshing on this hot day. I like the flavour of cola, so it's a perfect compromise between flavour and the fizzy sweetness of the real thing. In the end, this one was more of a hit with me than 52 Teas Cherry Vanilla Cola. If I had the choice between the two again, this is the one I'd choose. It's going to be a fond farewell.
Sipdown! I drank the last couple of cups at work this morning. Chai still seems like an odd choice for summer (and it IS summer now, finally…or at least the weather is giving that impression for the moment!) but this one is kind of tropical tasting so somehow it's okay. I like the creaminess the coconut adds to this blend, and the way some of the "lesser" spices have their moment to shine in this fairly mild blend. It's not one I'd keep on hand all of the time, but it is nice, and I'd certainly reintroduce it to my cupboard from time to time.
A sample from VariaTEA. I pulled this one out to try this morning, as it's a guayusa and I felt like I could do with an energy boost. So far in my tea-tasting adventure, I've only tried the Butiki guayusas. I've been keen to try more for a while, but they seem slightly rarer than other varieties, and certainly pretty hard to come by in the UK. For all of those reasons, I was looking forward to giving this one a try.
For my first cup, I used 1.25 tsp of leaf in water cooled very slighty, and gave it about 5 minutes. The resulting cup is deep, dark, red. Oh, hibi. It smells okay, though…almost like berries and cream.
To taste, this is pretty much as I'd hoped. The guayusa is detectable as a deep, dark background earthiness. It's not super-strong, but it is definitely there. Although it sounds odd, it doesn't conflict too badly with the berry flavour in practice, as it were. They berry flavour is pretty generic, it has to be said — more mixed berries with a touch of cream than any one berry in particular. The hibiscus also makes itself known, and I'd have honestly been surprised if it didn't given the colour this developed. It has a slightly brassy, metallic taste, but against the guayusa it's not too offensive. It's certainly tart, making the name highly appropriate at least, but the berry cream flavour is the real star here, and absolutely saves me from hating this one.
On balance, I definitely prefer the Butiki guayusas. They're better put together, and seem somehow less heavy handed than this one. It's by no means bad, but I know that there are better teas out there and that spoils it for me slightly. It's probably not one I'd keep to hand, but I have enjoyed trying it. Many thanks to VariaTEA for sharing this one with me! You never know until you try!
I recently bought my parents a Dolce Gusto machine, and since today has been hot and we've been to the coast, I decided to give the Nestea Iced Lemon pods a go this afternoon. The biggest surprise was the thick, creamy foam this develops on top. What's that all about? I guess it must be something to do with the way the machine works, but it was a little odd. Aside from that, this was an okay sweet lemon iced tea. I know it's sweetened, and I wouldn't normally do that, but it wasn't too overwhelming. The lemon flavour wasn't quite sharp or strong enough for my tastes, either, but it was also okay. The "black tea" in this is pretty nonexistent, even though the colour is right. It doesn't really come in to play as an element of the flavour. So all in all, while this is pleasant enough to sip on in hot weather, not to mention convenient because it can be prepared pretty much instantly, it's never going to be my favourite iced tea. It's okay, though, and I enjoyed it well enough,
A sample from VariaTEA. I didn't look at the description or notes on here before trying, so it took me a minute to work out what I was drinking. Then it struck me: candy banana! The banana in this isn't natural tasting — it's like a foam banana sweet — but it is very prominent. I could also taste milk chocolate, and the combination is a pretty good one. I don't always get along with rooibos, but I have no issues to report here. It stayed in the background, and it didn't boss the other flavours around or try and upstage them. That's all I ask of rooibos, really.
I gave 1.25tsp of this one four minutes in boiling water, and added a splash of milk. Reading through the description now, I can safely say I didn't get any coconut or walnut in my cup. Part of me is actually quite pleased about that — I have a feeling they might have been two flavours too many. As it is, I'm happy with this one. It was a tasty evening cup, and an unexpectedly pleasant follow up to 52 Teas Banana Pudding, which I drank just before. I must unconsciously have been in a banana mood!


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SCOTTISH rugby legend Andy Irvine, gave an inspired speech to an audience of 150 members and guests at Selkirk Rugby Club's Sports Dinner & Auction, held in the Philiphaugh Suite last Friday night.
The former Heriot's FP and Scotland full-back, who will manage the British & Irish Lions for their 2013 tour of Australia, illustrated how things have changed in top tier rugby since he made his first appearance for the Lions almost 40 years ago, and also at the domestic level.
"I'm always surprised by lack of loyalty shown by some modern players," he said.
"In my day, players would stay with their original clubs for 10 or even 20 seasons, while nowadays some guys swap clubs every two to three years."
Irvine himself first played at Philiphaugh as a guest for Melrose Colts.
Lining up against him in the Selkirk team that day was the current coach of Selkirk's 1st XV, Brian Cassidy, along with selector Nick Bihel and former club captain David Bell.
He added that he was saddened that at the end of their senior careers, very few modern players go down and play at 2nd XV or 3rd XV levels.
He recalled playing for Heriot's third team when fellow Scotland internationalist Jim Renwick lined up against him for Hawick Harlequins.
The former SRU president ended his address with a plea to the rugby authorities not to neglect the club game, and urged them to encourage more children to take up rugby at school.
The British & Irish Lions manager was followed by fellow Heriot's FP player and Scotland internationalist Andy Macdonald.
The ex-Barbarian has strong local connections, being married to Selkirk lass Judith Russell.
He also spoke at Selkirk's first Sports Dinner in 2003, and his humorous speech was lapped up by an appreciative audience.
Earlier guests had been addressed by Kate Ball, a Scottish advocate for Live Life Then Give Life (LLTGL), a charity working to raise awareness of the need for more organ donors. A portion of the funds raised at Friday's dinner will be donated to LLTGL.
The evening finished with an extremely successful auction, conducted by Andy Macdonald, where the most eagerly-anticipated item was a framed limited edition copy of Bill McLaren's match sheet for the 1982 international between Wales and Scotland.
In the Scotland team that day were Selkirk players Iain Paxton and John Rutherford, who had signed photos of themselves which featured in the montage.
After some hotly-contested bidding – including an emailed offer from Australia – the unique match sheet was sold to a keen rugby supporter for £2,500.
"It was an incredible sum to realise for one item," said dinner chairman John Rutherford, "and half the proceeds will go to the Bill McLaren Foundation, who kindly donated the match sheet.
"This is the club's third Sports Dinner, and it has proved a tremendous success.
"I would like to thank everyone who contributed to the evening in any way, and especially to those people who bought items in the auction. The Selkirk club and the Live Life Then Give Life charity are very grateful for their kind generosity."


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|Union County Community Action, Inc. administers four program areas which provide low-income families with educational and training services, case management services for unemployed and underemployed adults, emergency food and housing assistance, assessment of educational and employability skills for youth and adults, and Head Start/Early Head Start/More At Four services for infants through four years of age.
What is Head Start/Early Head Start/More At Four?
Head Start, Early Head Start, and More At Four are comprehensive programs that focus on the development of the child and involvement of parents and guardians. The programs serve Anson, Richmond, and Union Counties. A committee composed of parents, community representatives, and agency staff chooses the children for enrollment. This committee uses the federal guidelines set by the Administration for Children and Families in order to ensure the most eligible children are accepted to participate in the program.
Developmental and health screenings, including hearing, vision, dental, and a physical, further testing and treatment follow-up, as needed are provided by all programs. Nutrition, transportation, education, socialization, and summer daycare services are also provided.
The Head Start Program serves pre-school children, three and four years of age, of low-income families in Union, Anson, and Richmond Counties. Approximately 499 pre-school children are presently receiving services.
The Early Head Start Program serves infants and pre-school children through two years of age of low-income families in Union County. Currently, 40 infants and toddlers are served in this program.
The More At Four Program serves at-risk children who are four years of age and will enter kindergarten the next school year. Currently, 77 children are in this program.
What is Community Services Block Grant (CSBG)?
The CSBG Program provides low-income families with the opportunity to become self-sufficient. Case management helps clients find employment, housing and provides assistance through rental payments, rental deposits, utility payments, and purchase of food. Purchase of tuition and books and job seeking services are available to case management participants.
For more information/details on CSBG, please contact Pearlie Torrence or Christina Neal, CSBG Program Specialists, at firstname.lastname@example.com.
What is Employment and Training?
The Division of Employment And Training administers workforce programs that prepare Union County citizens facing economic disadvantage, job loss, and other serious barriers to employment for participation in the labor force. These programs provide training and other services that result in employment and/or increased earnings, increased educational and occupational skills, and decreased welfare dependency. Employment and training programs are funded through the Workforce Investment Act (WIA) and operated on a contractual basis through Centralina Council of Governments.
For more information/details on Employment and Training, please contact Eunice McGee, Director of Employment and Training, at email@example.com.
What is WIA (Workforce Investment Act)?
This program provides services for youth and adults in areas of work experience, skills training, educational and assessment services. WIA specifies three funding streams targeted to youth, adults, and dislocated workers, respectively. It provides for three basic levels of service referred to as core, intensive and training.
Core services include outreach, assessment, job search and placement assistance. Intensive services involve diagnostic testing, career planning, case management and prevocational skills training. Training services involve occupational skills and on-the-job training, skills upgrading and customized training. These services are provided through the JobLink Career Center at the Employment Security Commission.
For more information/details on WIA Adult services, please contact Michele Shepherd at email@example.com.
For more information/details on WIA Youth services, please contact Paula Holmes at firstname.lastname@example.com.


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This Valentine's Day worksheet is designed to help kids learn and practice recognizing things that are different. Children are asked to look at the Valentine's Day pictures in each row and circle the picture that is different from the rest. Click the image or link below to print this worksheet and make sure to check out the rest of our Valentine's Day worksheets.
View and Print Your Valentine's Day Different Worksheet
All worksheets on this site were done personally by our family. Please do not reproduce any of our content on your own site without direct permission. We welcome you to link directly to any pages on our site without specific permission. We also welcome any feedback, ideas or anything you want to share with us - just email us at email@example.com.


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Sports Insider: Bud Shaw talks about Chris Perez, Tribe's woes; Browns' quarterbacks
Glenn Moore, Northeast Ohio Media Group By
Email the author | Follow on Twitter
on August 21, 2012 at 10:44 AM, updated August 21, 2012 at 3:25 PM
Email the author | Follow on Twitter
on August 21, 2012 at 10:44 AM, updated August 21, 2012 at 3:25 PM
Bud Shaw joined cleveland.com's Glenn Moore to talk about what the punishment should be for Chris Perez in regards to his exchange with an Oakland Athletics fan. Bud says Perez should be fined immediately and it's disturbing to hear some of the things he said. Bud also talked about Manny Acta and his future with the Tribe. With Sandy Alomar Jr. sitting next to him on the bench, Acta should be worried about his future. And finally, Bud commented on whether Brandon Weeden should see the same amount of playing time Friday as he did last week against the Packers. Click play to watch the video. Be sure to follow Bud on Twitter, @budshaw. Be sure to check out Sports Insider every day on cleveland.com as we will be speaking with Plain Dealer reporters and other media members and athletes from around the country. You can follow Glenn on Twitter, @GlennMooreCLE.On today's episode of Sports Insider, The Plain Dealer's


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Our View: DeMint to Heritage
As a man who made his initial chops in advertising and market research, Jim DeMint learned lessons that carried over into his political career. And the foremost of these: "(F)or consumers and…
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What is karst?
Karst is a distinctive, interconnected landscape that contains valuable water resources. These terrains form over time as slightly acidic water slowly dissolves soluble bedrock, such as limestone or dolomite, to create sinkholes (dolines), springs, caves, and aquifers.
In these landscapes, the surface and subsurface are intimately connected. Karst is estimated to cover 12 percent of the world's ice-free land surface, provide habitable conditions for more than 25 percent of the world's population, and supply 20-25 percent of the world's population with fresh drinking water (Ford and Williams 2007).Learn more
How does uKarst work?
uKarst is a web-based tool designed to assist both experts and non-experts to become karst citizen-scientists, by helping you determine what data are available in a karst area and the how to use those data to evaluate the condition of that karst landscape.
The site welcomes you to share what you find with other interested persons, discuss the challenges and opportunities you face when gathering information, and share ideas about karst management and research.So, we invite you to use the uKarst tool so you can learn about karst environments and do your part to improve the health of your karst landscape!Try it now


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Soccer News of 2009-09-24
Red Bull Soccer Academy Owner Petitioned By Angry Chiefs
Gen. Manager, Tech. Dir and Youth Coach to be fired
Dear Mr. Mateschitz,
We the chiefs and the people of fievie-sogapoke and South Tongu District as a whole were overjoyed when Red Bull Company decided to build a soccer Academy in fievie-sogakope in Ghana since it was going to improve upon all aspects of life of our people both locally and nationally.
Of late, more infrastructures has been added to existing ones and we have come to the realization that Red Bull Company appreciates the environment and feels encourage and free to invest.
We the local people are playing our part by fully supporting this worthy course of Red Bull.
A few months ago the first General Manager Mr. Sanzio Bahner who had worked so well as far as our community left the Academy under circumstances that we cannot explain.
Since we the local people did not have any misunderstanding with him when he was with us we can safely conclude that the problems that led to his departure were between him and the company.
We would not have been so much concerned with his departure if the new man who replaced him had not come to team up with two of his white colleagues to perpetuate the sort of racial discrimination and other unacceptable behaviors towards we the people. we feel very much insulted.
We can not enumerate all the instances; however the following cases clearly explain the issue beyond all reasonable doubt.
1. The new General Manager Mr. Hermann Kern arrived and in his estimation decided to sack a work. Whether his decision was right or wrong is not our concern here.
We the worker complained rightly of parliament who requested for a discussion of the issue with the General Manager by sending his ( Member of parliament) complimentary Card, the (General Manager ) disrespectfully tore the compliment Card into pieces right before the one who submitted it to him what did this mean.? The message to the Member of Parliament) was that he General Manager does not recognize the member of parliament's existence as a human being and more so as an important and respected member of the community
2. When the senior team players of the Academy met the Technical Director Mr. Hans –Peter schaller on issues concerning their allowances /bonuses, he insulted them and called them FOOLISH AFRICAN. This exposes the Technical Director for the racist that he is. If Africans are foolish and for that matter we Ghanaians are foolish, Then he Peter should leave us alone and go home in order not to tarnish the good image of Red Bull.
3. We have been reliably informed by some of the players that the Technical Director and the rest of white have decided to frown on and debase our culture by warning players not to show courtesy to adult the way our culture demands.
We view this as a serious and dangerous development. We are not in a European
Society and for that matter no attempt should be made to look down on our
Culture by forcing our children to abandon our values and ways of life and take
Alien foreign values and ways of life which our children are possibly being
told are Superior and more acceptable.
We treasure our culture and we do not want it adulterated in any way.
4. Mr. Hans- Peter Schaller again insulted the intelligence of all Ghanaians by irritatingly boasting that there is nobody intelligent enough in Ghana to advice him; not even the President of Ghana. He made this rude and racial comment during one of his meeting with coaches.
5. Mr. Hans- Peter Schaller again made sarcastic and derogatory remarks during a meeting with coaches about transportation of player to and from hospital. He said if players go for medical attention- to see the doctor about 6 kilometers away and a vehicle is not readily provided to bring them back they should walk the 6 kilometers back to the Academy.
What an insult! Can he say such a thing in his own country?
There are many other issues that are either criminal in nature or can be related to disrespect for we the people.
Here are a few examples.
1. Mr. Hans- Peter Schaller tried to rape one of the female employee and in the process injured her and she had to seek medical attention.
2. One question on the lips of many people in Sogakope is whether Red Bull soccer Academy has to sell use soccer boots in Sogakope market survive?
We do not understand why the Academy should choose to go contrary to the tax laws of our country. The boots were brought in tax free so they should not be sold. This happened because Daniel Heidemann and Hans- Peter Schaller did not want to support any group or groups in the society. One of our local teams or our District education office would have been more than grateful if this boot were given out to them.
We ask again if it is not sheer wickedness and ungratefulness with regards to the support and goodwill that the Academy enjoys from the community , does Red Bull Soccer Academy, Sogakope need to sell used soccer boot to survive?.
As we said earlier we can cannot enumerate all the issues. The few we can mention above clearly show that all is not well between the white in the Red Bull Soccer Academy, Sogakope whose behavior clearly indicate that they are superior and we the people whom they consider as lower animals.
This letter will be incomplete if we do not express our worry over condition currently prevailing in the school department of the Academy. Earlier the school Director approached some community opinion leaders that he wanted to resign from his position because he had cost to suspect and finally conclude that the new General Manager had an agenda to frustrate him. We advice him to hang on since the man was very new that the situation might improve.
Now he has informed us that his appointment and the appointments of all teachers have been terminated along side the dismissal of a number of student's players.
We the people have no problem if the management of the academy insists on good performance from all workers and students players. We, as much as possible, do not want to get involved in issue of this nature. BUT if certain decisions are shrouded in suspicion due to very questionable circumstances, then we would like to request that the case should be properly investigated.
Because, if what the school Director is telling us is true, then we are very surprised that students players will be sent on break without his knowledge. Also we cannot understand why students players will be given letter of dismissals without the school Director being informed when a lot of school documents will have to be prepared for the students to be transfered to new schools.
The school Director conclude that the General Manager said he and the teachers were not doing their work properly. He insisted that the General Manager and the Technical Director did not agree with him on a number of frank observations and suggestion he made in his annual report and that was why they were framing up stories to justify the action.
The school Director has requested us to throw you this challenge that the student's players should be the best judges in this matter. They should be asked whether we teachers were teaching them well or not.
According to him, the General Manager since his arrival, has neither entered one classroom during class hours to observe a teacher teach nor interacted with the school staff as he was doing with his Technical team. The General Manager can therefore not assess the school staff- a staff whose individual he does not know.
We are increasingly and genuinely worried over developments in Red Bull soccer Academy, Sogakope since the former General Manager Mr. Sanzio Bahner left.
The image of Red Bull both in the locality and in the country at large has sunk so low because most of us and majority of people who know Red Bull Academy, Sogakope now see the whites in Red Bull Academy as racists and people who have no respect for the black man. Even a good number of student's players, we are told, hold that view. This is just the plain truth!
At the begging of out letter we explained that circumstances that led to Mr. Sanzio Bahner departure did not involve any conflict between him and the community compared with the case now with Mr. Kermann Kern and his white team getting into serious conflict with prominent leaders, workers of the Academy and the community at large.
This therefore gives us the conviction that what ever the differences between the company and Mr. Sanzio Bahner, this differences can be resolved so that he comes back.
This is the wish of the we the people and we humbly appeal for it to be granted. We have lent that he did not complete his contract. It is in the supreme interest of we the people that Red Bull company grant us this request for Mr. Sanzio Bahner to be brought back.
The decision on Mr. Sanzio Bahner`s coming back should PLEASE not be difficult for Red Bull company to take because we strongly feel it will be in the best interest of both the company and the community. These is our fervent and humbly appeal.
It will serve as a healing process which will appease we the people for the degradation and insult we have received from Mr. Hermann Kern, Mr. Hans- Peter Schaller and Mr. Daniel Heidemann.
If eventually this three people are withdrawn back to Austria, ( We want this to happen ) there should be thought this very important and fundamental lession that our activities in life can be likened on to the KEYBOARD of the piano. You can play only the white keys to make music; you can also play only the black keys to make music. But for HARMONY you need to combine both the white and black keys.
The three white people played only the white keys and refused to use the black keys.They have therefore failed to HARMONISE their music which the community has rightly rejected.
We in Sogakope are committed to supporting you build a good image for Red Bull. We want to contribute positively to the success story of Red Bull Soccer Academy, Fievie-Sogakope.
We thank you for your kind attention and hope for favourable response.
Togbe Gbadawu VI
Head of the Security Council of Fevie State
The Ministry of Information, Ministry of Education, Director General, Ghana Education Service, The Commissioner, Commission on Human Rights and Administrative Justice, Ministry of Women and Children's Affairs and Ministry of Information
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text:
HARRISBURG — A sinkhole has forced the evacuation of seven homes Thursday in the 1400 block of South 14th Street.
Firefighters, officials from UGI and staff of the city's public works department are on the scene. Water has been shut off in the entire block, which has also been closed to traffic.
Excavation equipment has arrived at the scene. The sinkhole has been roped off with police tape.
A shelter has been set up nearby at the Mount Olive Baptist Church along the 1300 block of South 14th Street.


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How tall is Bella Thorne?
Bella Thorne Height: 5' 0" (152.4 cm)
Standing at a height of 5 feet, 0 inches tall Bella Thorne is taller than 7.7% of all women.
Conversely, at this height Bella Thorne is not as tall as 92.3% of all women.
jesi says:
She's short for her age But dude... SHE'S FXKING GEORGOUS. :) She should be careful, all those ****ing pervs out there. Probably druling over her pics.
nate100 says:
She iz very pretty and i wish i could talk 2 her 4 a second
ammy says:
bella is such a great actor she deserves everything she alredy has
izzy says:
She's 5'8. She's 13. She's my cousin on my dad's side. I'm Isabella Amy Thorne.
loverbella97 says:
guys all u gays are right the question is how old u guys are but anythin else she is beautiful. bella has to be carefull just as jesi said
haylee says:
i dont think she is pretty i love rocky more.im 10 years old and am 5 foot 3 the doctor said im suppose t be 5 foot 11. rocky rocs
lizz says:
shes not that pretty just wannabe and also who would want to drool over pics
sanders says:
she is beautifull i hope i get to meet her im in the road to success myself
rocky says:
She is 5ft 1in because I know, I really did meet her when we were six! I am not lying!!!!!!
shorty says:
Shes short for her age
hannah says:
I think she is around 5 ft. 1 inch. cause i was looking at pics on Google and i compared her to Kenton Duty and he is 5ft. 7inch
tony says:
i wanna **** bella so bad, im only 15 so its not that bad, right?
mackenzie says:
I feel lame. I'm older than her and I'm 4'10" :P
cece says:
I'm 15 and I'm 5 feet tall! She's younger then me and she's still taller! I feel short!!!!
luvavril says:
what the hack?i'm 13 and i'm 5'6".i feel short
onecoolperson says:
I'm 13 and Iam 5,10
sharanya says:
I am 11 years old and my height is 5 feet 2 1/2 tall,which is 158cm tall. I wish to grow taller than that.
vlad says:
Iam 13 and 6ft tall ha ha
eli says:
well,no matter what her height is...she is still pretty and talented!!!I love her more than zendaya......
shawnny says:
i think she is 5'0 cody is 5'6. (:
chris says:
Iam 5.7 ft is that tall for 13
christiane says:
I'm 6,4 Is it normal for 13
lea says:
6'4 is really tall for 13 Your probably five foot
john says:
Is 5.8ft tall for 13
shorty22 says:
o wow she is definently taller i am 13 and im only 4"6 so im short and she looks like 5"5 or somethin
pascale says:
I'm 14 and im 5ft.6
alex1ava says:
i`m 14 and im 5ft. 2
mark says:
l'm taller than you and i'm only 7 years
aniee says:
im 13 and im 5'3
mitchel says:
im 14, march 16, 1997, 5'3-5'4, i just think bella is gorgious


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Celebrity Jewsby nate burns
|Follow j. on
Jewish geography
There may be six degrees of separation between any two people on Earth, but it often seems among Jews there are three or less. Example: Film producer Martin Richards was recently spotted in the theater staring at Ralph Lauren. Richards told the New York Post: "I'm Marty Klein. He's Ralph Lipschitz. We grew up on the same block. I won an Oscar for 'Chicago.' He made a billion dollars. Isn't America wonderful?"
Likewise, the Washington Post just reported that A. Mark Neuman, the trade counselor for the Victoria's Secret company, has an interesting connection to the lingerie empire's new pitchman, Bob Dylan. His father, a rabbi, was Bob's bar mitzvah tutor. Neuman, known in D.C. as the "bra guy," is kicking himself for not being the one who thought of hiring Dylan. Rabbi Isaac Neuman also had '60s radical Jerry Rubin in a Hebrew school class, but quickly kicked him out for bad behavior.
However, the strangest bar mitzvah pairing of all-time came when Rabbi Meir Kahane, the extremist, tutored '60s hippie icon Arlo Guthrie ("Alice's Restaurant") for his 1960 bar mitzvah. Guthrie told the New York Jewish Week that he recalled Kahane as a "sweet, young rabbi" and characterized their relationship as "ironic." Arlo, son of legendary singer/composer Woody Guthrie, is Jewish on his mother's side.
Brit styles of the rich and famous
Debra Messing ("Will and Grace") and her husband, actor-writer Daniel Zelman, gave birth to a boy on Friday, April 9. Before the birth, Messing had a well-publicized baby shower and Messing's baby gift registry was on the Web. Some generous friends added to Ralph Lauren's earnings and bought her a lot of Polo clothing.
Now, I'm not sure that Messing's son had a brit, but she and her husband seem fairly traditional, so it's very likely. Messing and Zelman don't seem likely to be part of the trendy, New Agey opposition to circumcision that even has touched some Jews. Recently, Dr. Joel Piser, a Berkeley urologist and mohel, told the Alameda Star-Times about this opposition: "I think we live in a time where people question everything. It's a reflection of that more than anything. ... The foreskin is sacred in Berkeley. It is quite an emotional issue for a lot of people."
No doubt, Dr. Fred Kogen doesn't get any Berkeley clients wearing a T-shirt proclaiming "The foreskin is sacred." Kogen, an L.A. doctor and mohel, is just about the closest thing we have to a "mohel to the stars," and Jewish celebs like Jason Alexander and Jake (Body by Jake) Steinfeld have used his services. He has also circumcised the sons of non-Jewish celebs, like Michelle Pfeiffer.
Kogen knows his market, and he has been described in a New York Times Magazine article as wearing expensive Italian suits and driving a fancy car. He maintains that such touches inspire confidence in him. However, he told The Times that he emphasizes the seriousness of the moment, "For everyone, movie stars included, it's a question of, 'How can I make this meaningful?' So they try to make everyone feel involved — the relatives, people serving, the guy making the video, the industry connections." Kogen aside, this part of Jewish life has appropriately remained a private event and — unlike celeb baby showers — doesn't attract mass-market publicity. If you don't believe me, wait until the film musical version of "The Producers" opens next year and only the Jews in the audience are giggling at the name of the director character: Roger De Bris.
Biggies for Bush
Several Web sites allow you to track the campaign donations of just about anyone. Thought there are no Jewish Republicans in show biz? Well, Bush contributors include director Sam Raimi ("Spiderman"); talk-show host Maury Povich and "Entertainment Tonight" host Mary Hart, who's a convert to Judaism. Next week, some Democrats.
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Re: "N.O. charter schools surprised money was left on table,'' Page B1, Dec. 11.
Citizens for 1 Greater New Orleans, a nonprofit, nonpartisan organization formed after Katrina to be a voice for reform and renewal, supports the roll forward of the millage by the Orleans Parish School Board.
Orleans Parish is currently almost $300 below the state average in the amount that it provides per pupil. The roll forward will generate close to $5 million in additional revenue for all the public schools in the parish, which translates to more than $100 per student.
This funding is important to maintain the quality of education that New Orleans needs for its students, and it is also important for the community to join in support of this effort. Excellent public education is the foundation on which we are rebuilding our community. It is an investment in our future.
Janet W. Bean
Chair, Education Committee
Citizens for 1 Greater New Orleans
New Orleans


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Inside Out Photos -- June 14, 2011
Tuesday, June 14, 2011 9:02 AM
At the Harbor Lights Theater Company Fundraiser at film producer Jules Nasso's oceanfront estate in Eltingville are, from left: Peter Poliakine, managing director; David Siesko, board president; Bradley Reynolds, advisory board member; Michelle DeSantis, board member; Sonya Moretti, board member; Jules Nasso, board member; Jay Montgomery, founder and associate artistic director; Tamara Jenkins, founder and artistic director, and Beth Gittleman, associate producer.
Related articles
- What news on the rialto? Why, Harbor Lights, of course June 14, 2011, 7:36 AM


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The days were long enough last year.
For the two weeks of deer rifle season last year, Wildlife Conservation Officer Greg Graham was in the field of his York County district before dawn and still working long after dark.
And that was before chronic wasting disease — a cousin of mad cow disease — threatened to establish a foothold in the midstate's deer population.
Deer season opens tomorrow, and as he prepares for his second deer season as a conservation officer, Graham is gearing up to help fight a disease that has devastated herds in several western states.
Last month, the Pennsylvania Game Commission reported that two deer raised on an Adams County deer farm tested positive for chronic wasting disease.
Not taking any chances, the commission has set up a disease management area in northern York County and the eastern portion of Adams County. Hunters who shoot a deer in that area are required to get it tested for chronic wasting disease. Roadkill deer in the area are supposed to be sampled too.
The deer testing positive for the disease were only discovered this fall, and they mark the first recorded cases of chronic wasting disease in Pennsylvania. Graham and other officers in the area have been playing catch-up since.
He's visited about half the sportsmen's clubs in his district since the management restrictions were announced. He has to drive road kill deer to a check station near Lake Meade.
And vigilance will only increase.
"If I was going to work a 20-hour day," Graham said, "I guess I'll be working a 22 hour day."
Graham was one of 21 current wildlife conservation officers to graduate from the Game Commission's 50-week academy, the Ross Leffler School of Conservation, in March 2011.
Since then, the graduates have worked long hours in districts across the state. Their time is split between the beautiful — Graham and fellow graduate Ronda Bimber have both released rehabilitated bald eagles — and the mundane, meaning an endless supply of paper work. Their districts average 350-square miles. They're still learning the backwoods and hidden hollows.
Their training prepared them for the realities of the job, but their education continues.
No time is more trying, or tiring, than deer season.
"It's rough during deer season," said Jason Kelley, another member of that 2011 class.
But the rewards, they say, are worth it.
'It's the best job'
Bird feeders.
Not bears or snakes or birds of prey.
Most often, when Kelley is helping a member of the public deal with wildlife in his Northumberland County district, he's talking about something like bird feeders.
Kelley grew up hunting turkey with his father. After a decade of bouncing between jobs in Bradford County's slumping economy, he committed to a career with the Game Commission, even though it meant living at the academy's Susquehanna Township campus while his wife was pregnant with their second child.
It's worked out.
"It's the best job in the world," Kelley said.
When people in the midstate think of Northumberland County, they tend to think of a more rural landscape. But just like here, people are building homes and businesses in wooded areas and pasture that have traditionally been remote.
Many of the calls Kelley fields come from residents who are living outside a city or an established suburb for the first time. And these people can be terrified.
"Most people don't deal with animals every day," Kelley said. "It's an education. It's not uncommon for a raccoon or fox to be out in the day."
Kelley spends time explaining to people that leaving tall grass or planting some types of shrubbery can attract the sort of wild animals they are concerned about, because they re-create the habitats that were recently disturbed. Sometimes bird feeders can feed more than birds.
Most homeowners appreciate what Kelley has to say. When he leaves, he hopes they feel more comfortable with all of their neighbors.
Spouses and partners
Bimber thought she knew everything she was signing up for in becoming a WCO.
Her husband has been an officer for years. Bimber went to the academy after years working as a dispatcher for the Game Commission. But once they were working in the field at the same time — her district included half of Venango County, his the other half — Bimber discovered a few surprises.
"It's a lot more demanding than I thought it would be having two officers in the same household," Bimber said. "It seems like when I have a quiet period in my district, his will go crazy. There's just never a time when we're both quiet at the same time."
Simple things like paying the bills required more planning and coordination. Even more juggling was required when Bimber's husband was injured on the job and had to take disability leave.
Still, she loves the job.
In the last year and a half, she's helped relocate a bear away from populated areas. And she took part in re-introducing a bald eagle to the wild.
Seeing such a beautiful animal up close — something so few people get to see from any distance — was amazing.
You don't forget that, she said. Even when filling out the paperwork.
Tackling the disease
Like Kelley, Graham spends a lot of time educating people about wildlife.
Now, with wasting disease such a threat, educating hunters and others has never been so important. About half of Graham's western York County district is in the chronic wasting disease management area.
"[If it takes root] the chance for a significant die-off from CWD is pretty good because of the significant number of deer we have in this area," Graham said.
Graham was a deputy for more than a decade before he became an officer. Since he was given his district, Graham has taken charge.
Rifle season will be a test. The Game Commission is requiring every hunter in the disease management area to get their deer tested for chronic wasting disease. They are threatening fines for hunters that don't comply, but in public meetings, commission officials have admitted they won't be able to punish everyone who doesn't follow the rules.
Instead, they have to get hunters to buy in to the importance of the mission.
And that's where Graham and his fellow officers come into play. Every conversation is a chance to convince hunters to do their part.
Graham said he also has to win over the deer processors, both inside and outside the management area. Technically, a hunter is not allowed to take a deer outside the area without having it tested.
"I've had processors tell me if someone brings them a deer, they're going to cut it up," Graham said. "They're making a lot of money off deer processing and they're not giving any of that up."
It's just another challenge, Graham said, one that has to be overcome.


text:
May 21, 2012
For Immediate Release
Dr. Larry Noe, second from left, receives the Algernon Sydney Sullivan Award at the graduate commencement from Dr. Frank Cheatham, vice president for academic affairs, left; Dr. Michael V. Carter, CU president; and Dr. Joe Owens, chair of the CU Board of Trustees. (Campbellsville University Photo by Joan C. McKinney)
In his spare time, Noe enjoys reading and walking.
Jordan Cornett, center, receives the Algernon Sydney Sullivan Award at the undergraduate commencement from Dr. Michael V. Carter, president of CU, and Dr. Frank Cheatham, vice president for academic affairs. (Campbellsville University Photo by Christina Kern)
"Jordan is one of the most exceptional young ladies I have had the pleasure of coaching," Shannon Wathen, Campbellsville University softball coach, said. "She exemplifies what it truly means to be a student/athletes and more important a servant leader.
"I have been blessed to have coached her and am a better person for having had the opportunity."
Carter said, "That is certainly a fitting tribute to Jordan and what she stands for as a graduating senior."
Cornett graduated with a bachelor of science degree with a major in mass communication and public relations and a minor in international studies. She had a 3.93 grade point average and graduated summa cum laude.
Cornett has received much recognition during her time at Campbellsville University. She received the Baptist Leadership Scholarship Award, an academic scholarship and a softball scholarship.
In 2011 as a junior, she was selected to receive the Barney II and Moore Foundation Servant Leadership Award. She also received this year's Alumni Association Outstanding Senior Award and the Public Relations Academic Award.
Cornett has been a strong academic achiever as shown by her GPA, being named a Scholar Athlete for 2011 by the National Christian College Athletic Association and being on the President's List during her time at CU.
She was Academic All Conference in 2010 and 2011 and was named a 2011 Daktronics-NAIA Scholar Athlete and won the softball Champions of Character Award.
She has served as president of Lambda Pi Eta, FIRST CLASS mentor, coordinator of the Crazy Love Bible study that has involved hundreds of CU students across the campus over the past couple of years, volunteer at Grandview Nursing Home and volunteer with the Campbellsville Baptist Church youth group.
She also is a member of Who's Who Among Students in American Universities and Colleges.
Cornett has a heart for missions as evidenced by a week-long mission trip to the Dominican Republican in summer 2009, two-month mission trip to Haiti in summer 2010 and a two month mission trip to Nicaragua in summer 2011.
Carter said, "Jordan has demonstrated her commitment to Christian servant leadership and is another deserving recipient of the Algernon Sydney Sullivan Award for a graduating senior."
She is the daughter of Robert and Betty Cornett of Lexington.
According to information about Sullivan, in 1890, three years after his death, a memorial committee was formed with former President Grover Cleveland among the group's members.
The members charged themselves with keeping alive the attributes demonstrated by Sullivan. The original group passed along the task to the New York Southern Society, which later passed on the torch of remembering Sullivan's ideals to the Sullivan Foundation formed in 1934.
Campbellsville University is a widely acclaimed Kentucky-based Christian university with over 3,000 students offering 63 undergraduate programs, 17 master's degrees and five postgraduate areas. The website for complete information is campbellsville.edu.
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text:
Weiland's NBA MVP possibilities
November 9, 2012 - Burt Angeli
Norway's Ed Weiland, a columnist for HoopsAnalyst.com, lists Kevin Durant, LeBron James and Kobe Bryant as the top three prospects for NBA most valuable player.
"In grading the MVP candidates for 2013, I look first for players who are the best of the best," Weiland wrote.
"I'm talking about the elite, the superstars, etc. Next I look at team situations. If a team doesn't win the top seed or at last exceed expectations, none of the players on that team are likely to win the MVP."
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