text:
By Freedom Newspapers
Our nation was founded by people risking their lives to personally profit. They became people who risked their lives, fortunes and sacred honor to establish a never-before-attempted form of governance, also for individual and mutual profit.
America emerged as the world leader in innovation, risk-taking and optimism, the most profitable country on Earth. Calculated risks undertaken for profit are hallmarks of entrepreneurial spirit. We are an entrepreneurial nation.
This week, 1,200 sponsors have organized events throughout the nation to celebrate Entrepreneurship Week USA, an opportunity to share forward-looking ideas.
In an increasingly competitive global economy, amid mind-boggling changes in technologies and markets, entrepreneurship has never been more essential. Also, never before have opportunities been more abundant, or potentially rewarding.
Those facing changing work places, evolving markets and dying industries can thank entrepreneurs there is hope. The innovator and risk-taker will create tomorrow's jobs and transform today's jobs. We are moving to a "new economy," as explained in a report by the private Kauffman Foundation, the prime mover behind this week's celebration.
"The formula for success" says the report, "is quite different. Now, firms must innovate by developing new products, services and business models and by continuing to transform existing business processes and make them more productive."
Is it instructive that the U.S. may no longer lead the way? The Global Entrepreneurship Monitor at the London Business School in 2004 found the U.S. lagging behind nine nations, including Australia, Jordan and Peru on a scale measuring "total entrepreneurial activity."
Such measurements aren't precise, but it's clear the U.S. no longer holds the patent on innovation.


text:
Saturday, 30 June 2012
Bahraini pearling site and the Mosque of Isfahan inscribed on UNESCO's World Heritage List
Pearling, testimony of an island economy (Bahrain) and the Masjed-e Jāmé of Isfahan (Iran) were inscribed on UNESCO's World Heritage ...
Saturday, 30 June 2012
Sites in Iran, Malaysia, Canada, Slovenia, Spain, Germany, Portugal and France on UNESCO's World Heritage List
The World Heritage Committee on Saturday afternoon added the following sites to UNESCO's World Heritage List: Gonbad-e Qābus (Iran), ...
Saturday, 30 June 2012
UNESCO Director-General of UNESCO calls for a halt to destruction of cultural heritage site in Timbuktu
UNESCO Director-General Irina Bokova today expressed her distress and dismay over the destruction of three sacred tombs that are part of a World ...
Saturday, 30 June 2012
Mexican tourism project cancelled to protect Gulf of California World Heritage site
The World Heritage Centre received a letter today from the Government of Mexico's National Commission for Natural Protected Areas formally ...
Friday, 29 June 2012
Church of the Nativity and the Pilgrimage Route in Bethlehem, Palestine, inscribed on UNESCO World Heritage List along with sites from Israel, Palau, Indonesia and Morocco
New sites have been inscribed on UNESCO's World Heritage List: Birthplace of Jesus: the Church of the Nativity and the Pilgrimage Route, ...
Friday, 29 June 2012
Xanadu (China), Bassari Country (Senegal) and Grand Bassam (Côte d'Ivoire) added to UNESCO's World Heritage List
The Site of Xanadu (China), the Bassari Country: Bassari and Bedik Cultural Landscapes (Senegal) and the Historic Town Grand Bassam, the first capital ...
Friday, 29 June 2012
UNESCO Director-General preoccupied by fighting in World Heritage sites in eastern DRC
The Director-General of UNESCO, Irina Bokova, expressed her utmost concern with the recent fighting in eastern Democratic Republic of Congo, which is ...
Thursday, 28 June 2012
Heritage sites in northern Mali placed on List of World Heritage in Danger
The World Heritage Committee on Thursday accepted the request of the government of Mali to place Timbuktu and the Tomb of Askia on UNESCO's List ...
Wednesday, 27 June 2012
Better conservation in Pakistan and the Philippines allow Committee to remove two sites from World Heritage List in Danger
The World Heritage Committee on Tuesday morning recognized the success of two countries, Pakistan and the Philippines, in improving the conservation ...
Wednesday, 27 June 2012
Panamanian fortifications inscribed on List of World Heritage in Danger
Environmental factors, lack of maintenance and uncontrollable urban developments have been cited as reasons to inscribe the Fortifications on the ...
Tuesday, 26 June 2012
World Heritage Committee places Liverpool on List of World Heritage in Danger
The World Heritage Committee has placed Liverpool Maritime Mercantile City on the List of World Heritage in Danger due to the proposed construction of ...
Monday, 25 June 2012
Day 1 in St Petersburg: 2012 World Heritage Committee
Of the 33 sites nominated this year, which ones will make the cut to achieve UNESCO World Heritage status? The first day of the World Heritage ...
Sunday, 24 June 2012
36th session of World Heritage Committee opens with focus on sustainable development
The challenges facing heritage preservation as UNESCO celebrates the 40th anniversary of the World Heritage Convention were the focus of the opening ...
Sunday, 24 June 2012
36th Session of World Heritage Committee Youth Forum: Kazan (Republic of Tatarstan) 1 - 9 July, 2012
The Youth Model of the World Heritage Committee, to be held in Kazan from 1 to 9 July, is designed to attract the attention of young people of the ...
Wednesday, 20 June 2012
UNESCO and NOUH sign agreement for preservation of Historic Cairo
On 11 June, a protocol agreement for a preservation and management project for Historic Cairo (Egypt) was signed by Mr. Samir Gharib, Head of the ...
Tuesday, 19 June 2012
Successful World Heritage Candidates for the 2012 Business Planning Programme
Participants to the 4th annual World Heritage Centre / Earthwatch / Shell "Business Planning for natural World Heritage site managers" year long ...
Friday, 15 June 2012
10 Years of Dutch Support to World Heritage "From Astronomy to Zanzibar" published
Since its inception in 2001, the Netherlands Funds-in-Trust (NFiT) at the World Heritage Centre has served the international heritage community as ...
Tuesday, 12 June 2012
Preliminary findings of UNESCO mission sent to assess earthquake damage to sites in northern Italy
Following the earthquakes that struck the region of Emilia in northern Italy, notably since May 20, the UNESCO Director General Irina ...
Saturday, 9 June 2012
Consultative Meeting on World Heritage and Sustainable Development discusses principles and policy
The Consultative Meeting on World Heritage and Sustainable Development, held in Ouro Preto, Brazil from 5 to 8 February, was a ...
Friday, 8 June 2012
World Heritage celebrates World Oceans Day with new iPhone app
In celebration of World Oceans Day, the World Heritage Centre is launching an iPhone app. This years' Oceans Day theme "Youth: the Next ...
Friday, 8 June 2012
In Memoriam: Professor Philip Tobias
The UNESCO World Heritage Centre would like to express its sincere condolences to the friends and family of Professor Philip Vallentine Tobias, who ...
Thursday, 7 June 2012
UNESCO mission assesses earthquake damage to sites in northern Italy
As requested by Director-General Irina Bokova, a team of experts has traveled to northern Italy to assess damage to World Heritage sites following ...
Friday, 1 June 2012
World Heritage Committee to consider inscription of 36 sites on UNESCO's World Heritage List at forthcoming session (St Petersburg 22 June – 6 July)
The World Heritage Committee will consider the inscription of 36 sites on the World Heritage List during its next meeting from 24 June to 6 July, in ...

subset: commoncrawl


text:
CE Retail Sales Dropped 2 Percent in 2012
The NPD Group reported Tuesday that domestic retail sales of consumer electronics fell 2 percent in 2012 from the previous year. Overall sales were $143 billion.
Sales had dropped 1 percent the previous year.
Sales of smartphones and tablets were both bright spots, growing 25 and 42 percent respectively, but such categories as notebook and desktop computers and PCs took a hit.
"While sales fell in consumer technology for the second consecutive year, there was an uptick in Q4 which is cause for optimism," Stephen Baker, vice president of industry analysis at NPD, said as part of the announcement.
"After struggles with declining categories, and increasingly saturated markets over the last few years, fourth quarter's results may be the first sign that even as a mature industry consumer technology can grow again, albeit with a very different dynamic than in previous growth spurts."
NPD also found that Best Buy, Walmart, Apple, Amazon, and Staples remain the top five retailers in the sector, with Apple, Samsung, HP, Sony, and Dell the top five brands.
Related story: Retail Sales Rise 0.3 Percent; CE Gains


text: Bet You Didn't Know: Vikings (3) TV-14 Play video Select your TV provider to log in to have full access to videos Select your TV provider See all providers Don't see your TV provider? Learn more You can access this video on the free HISTORY® app. *You must verify your TV provider towatch this video on the App Your Parental Control settings do not allow you to view this content. Bet You Didn't Know: Vikings (3 min) TV-14 There's a lot more to these seafaring warriors than their famous longships. Get the full story.


text:
Phillies Overcome Another Lidge Disaster To Win In 12
Every time someone mentions the name "Brad Lidge" now, I instantly feel sick to my stomach. It has become a Pavlovian response. And while I am not a dog, I do get a tad bitchy around the "Lidge" references. The last two years of the Phillies-Lidge experiment have been a rollercoaster ride…and not a pleasant one.
Last night, the Phils managed to squeak out 2 runs against the Padres amazing pitching staff while Roy Oswalt held their offense to just one run. Oswalt had an amazing game; the kind of game everyone hoped he would bring to Philly. But leave it to Lidge to try to sour the evening.
The 9th inning save attempt turned into another Lidge disaster. Former Phillie Matt Stairs singled to start the inning and a pinch runner came in. But Lidge got the first two outs without a problem after that. And then, the wheels fell off the wagon.
After an intentional walk to slugger Adrian Gonzalez, Lidge was ahead 0-2 to Ryan Ludwick. Yes, ahead in the count. So what does Lidge do on the next pitch? He hits Ludwick to load the bases. As if that were not bad enough, Chase Headly steps to the plate and Lidge BALKS a run home. And it was not one of those picky balk calls; it was blatantly obvious and without explanation. Lidge was not holding anyone on base; the bases were loaded! WHAT was he thinking? Wow. That was blown save #5 for Lidge this year.
The then tied 2-2 game went into extra innings. Thanks to Jimmy Rollins and Chad Durbin, the Phillies pulled out a win. Rollins led off the 12th with a double and scored on a Placido Polanco single. It was a scary play as Rollins danced around the tag at home plate and just barely got his hand on the plate to score safely. And Durbin pitched 2 scoreless innings to record the 3-2 win.
But runs were not easy to come by in the game and the Phillies still have issues hitting, especially with runners in scoring position. In the 3rd, singles by Rollins, Polanco and Chase Utley scored the 1st run but, with two men on base, Ryan Howard struck out…again. Shane Victorino had a chance to add on in the 8th with one out and the bases loaded. A sac fly would have been nice, but instead, Victorino swung at the first pitch; the weak grounder was thrown home for the force out.
Jayson Werth grounded into a double play in the 12th with 2 men on base, which blew a prime opportunity for an insurance run. Werth went 0-5 with 2 strikeouts and in an odd twist, he even fell down the dugout stairs after a bad at-bat. He appeared to be ok afterwards. I hate to keep picking on Werth as I have all week, but his lack of focus is simply astounding. He is not the only one, but he has been the most obvious about it.
So while a win is a great thing, especially after losing 4 straight to the Astros, the Phillies bats had better wake up today before this road trip takes a turn for the worst. They did gain one game on the Braves with the win, so this is the time to step on the gas pedal and getting moving. Game 2 with the Padres is this afternoon at 4:10pm.
By the way, pitcher Danys Baez was placed on the DL yesterday with back spasms. Lefty Antonio Bastardo was called up to take his place.
Player photos by Jenn Zambri Photography
*Read more about the Phillies at my other home page, Phightin' Phils Phorum in the My Team Rivals network*
2 Comments
At least you won! The Yankees, on the other hand, got whacked in Chicago – no fun at all.
Weird how so many of the closer have gotten into a funk this season. Brad Ledge, Francisco Rodriguz, Brian Fuentes…there seems to be a closer epidemic sweeping some of the contenders…and even a few pretenders.
But the Phillies need that guy who can slam the door with authority and with conviction.
It is the time of the year that most closer know is their bread and butter moments for a potential great payday in the off season…Guess Lidge is lucky the penalty for losing game is not severe, like some of those South American countries.
Rays Renegade


text:
My son is 12 weeks old and was breastfed with some formula supplements until Xmas. I decided to wean him on to formula and now I really regret that decision. He last had a breastfeed about 3-4 weeks ago although I've pumped occasionally since them (last time 10 days ago). If I squeeze my nipples I can got drops of milk, but nothing more. I really want to breastfeed him again. He wiil latch, but lets go as soon as he realises that there's nothing there.
Is it too late for me? I've started taking domperidone and I have a double pump. I just want to start with small goals, like pumping enough to give him one feed a day. Is that possible and how long will it take for me to achieve this. Also, is it worth me buying an SNS? I don't mind too much about going back to exclusive breast feeding as I'm going back to work in 2 months anyway, but I just want to give him some. My husband thinks I'm crazy and just doesn't understand at all


text:
Top Definition
An Old school entertainment device, invented in the 1970's along with other whack stuff like the Abacus. It was a Loud Video Cassette that the whole street could hear in the machine. Was replaced by the VHS.
Anthony: Did you hear Kev Mac rewinding a porn clip from Benidorm on his Beetamax last night?
Quinthorp: Ha ha... the Beetamax is such a loud functional device... of course I heard it
Quinthorp: Ha ha... the Beetamax is such a loud functional device... of course I heard it
by Nigel Fact Bookman July 29, 2011
The Urban Dictionary Mug
One side has the word, one side has the definition. Microwave and dishwasher safe. Lotsa space for your liquids.Buy the mug
The Urban Dictionary T-Shirt
Smooth, soft, slim fit American Apparel shirt. Custom printed. 100% fine jersey cotton, except for heather grey (90% cotton).Buy the t-shirt
Trending Now
Can you define these popular missing words?


text:
You have been successfully logged out.
just book it!
Extended Perks members now have exclusive access to one-click booking! Save time by just clicking the Just Book It! link under your desired room rate to instantly reserve your room!
Built on the banks of the Ohio River, Cincinnati is considered by some to be the first truly American city. If you are looking for Cincinnati hotels, Extended Stay America has several great places to stay, each offering comfortable accommodations and low rates.
Home to major corporations like Procter & Gamble, The Kroger Company and Macy's, Inc., Cincinnati has been an important center of commerce for the American mid-section for well over a century. It is also a regional center for medicine and education, thanks to the University of Cincinnati, whose Academic Health Center and other research activities make important contributions to the local economy.
Cincinnati has a vibrant and diverse art community, as demonstrated by the outstanding collections at the Cincinnati Art Museum that represent art from around the world. Amazingly, admission to this first class museum is free. For art with a modern twist, visit the Contemporary Art Center or CAC. You'll want to check out CAC's "unmuseum", where you are actually encouraged to hear, smell and even touch the art.
For visitors interested in the performing arts, Cincinnati offers the Tony Award-winning Playhouse in the Park. Featuring fine drama, rousing musicals and even hilarious comedy, the Playhouse is an exceptional venue. For big-name musical entertainment, like the Dave Mathews Band or Jimmy Buffet, head to the Riverbend Music Center. Located on the Ohio River, this outdoor amphitheater seats over 20,000 fans.
Amusement park fans love coming to Cincinnati. With classic rides, live shows and the Sunlite Pool, the largest recirculation swimming pool in the world, Coney Island has been entertaining families for over 100 years. For a park with a little more punch, go 20 minutes out of town to Kings Island. Here you can scream on the thrill rides, laugh on the family rides and then cool off in the waterslide park.
Fans of professional sports enjoy Cincinnati in almost any season. The Cincinnati Reds, or the "Big Red Machine", as local fans know them, have entertained baseball fans here since 1890. The team, over 100 years old, now plays its home games in Great American Ball Park, opened in the 2003 season. The Bengals of the National Football League came to Cincinnati in 1968 and play their home games in Paul Brown Stadium.
Minor league sports are a fun and economical way to enjoy your favorite athletic event. From October through April, the Cincinnati Cyclones of the East Coast Hockey League have fans on their feet and screaming for goals. Fans of collegiate sports can choose between the University of Cincinnati Bearcats and the Xavier University Musketeers. Both universities field Division I teams that deliver fan-pleasing performances in sports ranging from football and basketball to golf.
If your idea of a relaxing afternoon involves watching the ponies run, head to River Downs Racetrack. Whether you enjoy the live racing run here from mid-April through Labor Day or the premium simulcast racing offered much of the year, River Downs is always an entertaining place to spend the day.
With over 5,000 acres of parks and green space, Cincinnati has one of the most highly regarded park systems in the country. Sawyer Point Park is just south of downtown and features tennis courts, sand volleyball courts and an amazing performance pavilion. Hikers might want to take on Mt. Echo Park's 84 acres of hiking trails and steep wooded hillsides. If you are into competitive cycling, or just like to watch a great race, Ault Park has a great cycling race series each year.
Golfers of almost every ability can find a fun, challenging course in Cincinnati. Aston Oaks, a Jack Nicklaus designed course, is situated above the Ohio River, providing great views to enhance a fine round of golf. Complete with listings on dozens of courses, information on local events and even golf coupons, the Cincinnati Golf Course Guide is a marvelous resource.
For a comfortable, convenient, and affordable hotel in Cincinnati, Extended Stay America has just what you are looking for.


text:
Rams Win 7th Straight Game
The Watertown Rams won their seventh straight at a home game Tuesday night against the Adirondack Trail Blazers.
The Rams took the Boonville team 3-2.
Click on the picture for highlights, plus a preview of the 2013 Men's City Golf Championship. The deadline for signing up to play is 5 p.m. Wednesday.
Most Popular
Saturday, December 10, 2016, Watertown, NY
On Wall Street


text:
Good morning and welcome to the Freedom New Mexico Monday briefing.
College meeting
The Clovis Community College board of trustees will be holding their monthly meeting 8 a.m. Wednesday in room 512.
The meeting is open to the public.
Land use info
Information about the Cannon Air Force Base Joint Land Use Study is available online.
The study seeks to identify and offer solutions for potential conflicts in land and air space use between the base and civilian communities.
To see it, visit http://www.cannonafbjlus.org/index.html
Biker benefit
The Blue Knights' fifth annual dinner and dance is 6:30 p.m. Saturday at Underground Embassy.
The fundraiser benefits United Way of Eastern New Mexico and the Sexual Assault Nurse Examiners.
It's $35 per person, $65 for a couple, or $250 for a table of eight.
Information: David Bryant, Blue Knights President: (575) 309-8140
Today in history
On this day in 1952, the U.S. detonates the world's first thermonuclear weapon, the hydrogen bomb, on Eniwetok atoll in the Pacific.
The test gave the U.S. a short-lived advantage in the nuclear arms race with the Soviet Union.
Here's the rest of the story:
Today — Grab a jacket…slight chance of rain showers in the afternoon. Cooler. Highs in the lower to mid 60s
Tonight — Extra blankets…partly cloudy with a slight chance of rain showers. Lows in the mid to upper 30s.


text:
Ferry cop power lifting gold
MARTINS FERRY – The police department has a powerhouse in the ranks with three gold medals to his credit.
Officer George Shreve brought honors home to Martins Ferry when he competed with other law enforcement officers at the 2013 Police and Fire Games at Oberlin on June 14.
Powerlifting is a competitive strength sport determined by the highest total amount of weight lifted between the squat, bench press and deadlift.
"At the games, I managed to complete a 625 lb squat, 400 lb bench and 540 lb deadlift for a total of 1545 lbs. This total was enough to secure a first place in the 275 lb weight class, winning gold and setting a meet record."
A push-pull competition is the combined amount between the highest bench and deadlift. The total for the push-pull was 940, again gaining the gold and setting a meet record.
For a third event, the bench alone was chosen. The 400 lb earned Shreve a third gold and another meet record. A final bench attempt of 425 was missed.
This was Shreve's fourth time participating in the Ohio Police and Fire Games, an annual event which is open to all branches of full time police and fire services. This meet brought in his 11th overall gold.
He noted the comraderie and the joy of the sport that is evident in every meet and that keeps bringing him back to compete.
"My motivation is far medal winning or record chasing. The event is flat out fun, with a great atmosphere and camaraderie between the participants, and a great motivator for staying strong outside the gym, in blue and on the street. This event also marks my return to competitive powerlifting after a four-year hiatus, so bigger and better things should be in store for future meets," he said.
"To me it's fun and more you versus yourself than other guys. It's easy to not have any pressure that way. I just have to do better than I did the last time," he said, adding that people of various ages and walks of life compete.
"The best thing about power lifting, and it was evident in this meet and in any other meet that I do, is that all walks of life do it," he said.
Other local areas also participated in the meet, including Toronto Police Officer Derrick Piatt and Federal Railroad Officer Tyler Holland, both training partners of Shreve. Also competing was Leon Stinson, veteran power lifter and retired Steubenville police officer.
Information for the games, including upcoming events, past results and records can be found at www.theohiopoliceandfiregames.org
Currently, Shreve is preparing for a charity meet during the Arnold Classic Qualifier in Cleveland. He is collecting a penny a pound, with a goal of $2,000 and $900 currently collected. Funds raised will benefit the Homeless Children Education Fund in Allegheny County. To contact Shreve and donate, contact firstname.lastname@example.com
DeFrank can be reached at email@example.com


text:
Events » Talks & Tours » Tour
The Artist's Garden at Vétheuil, 1881
Claude Monet
French, 1840-1926
Oil on canvas
39-1/2 x 32 in. (100.3 x 81.3 cm)
The Norton Simon Foundation
Highlights of the Collection: A Focus on the Impressionists
Date: Saturday, August 17, 2013
Time: 1:30 pm - 2:30 pm
Speaker: Staff Educator
Type: Tour
Join a Museum educator for a one-hour tour of highlights from the collection with a focus on the Impressionists.
Meets in Entrance Gallery | Free with admission. | Please note that space is limited to 25 participants. Sign up at the Information Desk no later than 15 minutes prior to the tour.


text:
First day of kidnegarten
By: donnfullerSubscribe Channel: Milestones & Celebrations Location: Gouverneur NY
1 Comment
This story is inappropriate and should be flagged for moderation. Please choose from one of the following options:
You have indicated this comment should be removed.
The comment has been submitted for review. Thank you .
says ... on Thursday, Sep 5 at 8:24 PM
1st day of Kindergarten at Sherman St School138827016
Inappropriate? Alert Us!


text:
Zack Galler's Experience with Stateful vs Stateless Web Apps
Communication using HTTP between client and server is a simple problem of halted computation.
A client computes a request, transmits and halts, waiting for a server response. On receipt, the server computes a response, transmits and halts, waiting for the next client request.
This much is well known.
Racket's magnificent stateful Web server does three things on the server side:
- it reifies a Racket continuation, capturing where the server computation has halted.
- it externalizes the continuation, creating a URL-representation that uniquely maps to the Racket continuation
- it disseminates the externalized continuation to interested clients, typically via HTTP response, but alternately via SMTP or any other protocol.
Then, it waits.
Later, when presented with an externalized continuation, a quick inverse mapping occurs, the underlying Racket continuation is invoked, and the server processes the new client request.
Rinse and repeat.
The problem with this approach is twofold
- the reified Racket continuations live in server memory. And there's no safe way to garbage collect, as the continuations could be invoked at any time. There are strategies to reclaim memory, but some load level will noticeably decrease the performance of your application. And its not possible to figure out what that load level is prior to finishing your application. This is a problem.
- Again, the reified Racket continuations live in server memory and cannot be moved. So there's no way to scale an application to more than one server. It's a necessarily one machine system. This makes problem #1 worse.
Racket's yet more magnificent stateless Web server does exactly the same three things:
- to reify, it rewrites the entire call stack into a format known as A-Normal Form (ANF).
- to externalize, the ANF'd stack is encoded for transmission over HTTP.
- and then it's sent over to the client (dissemination).
Later, when presented with encoded stack, the stateless server performs an inverse transform to reconstruct the call stack, at which point the server keeps going.
So we've lost the invocation step and substituted a reconstruction.
But in exchange, we've eliminated continuations from server memory, and solved both enumerated problems above. Neat trick.
I provide a few lessons learned for the archives for the next person to attempt porting #lang racket to #lang web-server code.
First, the predicate serializable? from racket/serialize is invaluable. The #lang web-server code will not transform if there are non-serializable constructs in the dynamic extent of the invocation of send/suspend, such as a local binding or argument.
Second, invocations of native continuations reified with call/cc frequently throw errors related to continuation prompts, such as "attempt to cross a continuation barrier" or "no corresponding prompt tag in continuation". In all cases, I was able to remedy the situation by enclosing the invocation in call-with-continuation-prompt. This may be an error in the system, but it is unclear at this time.
Third, the transformation does not allow parameters or dynamic-wind, because the internal data-structures representing them are not serializable, but continuation-marks can be used to reimplement the piece of the functionality you need.
Finally, thank you to the Racket team. I think the stateless Web language is important technology and must have required an enormous amount of work to implement.
Anecdotally, application speed seems at or better than the stateful code.
To learn more about the stateless Web application infrastructure, consult the manual or post to the mailing list.
(This post was written by Zack Galler with minor edits before posting by Jay McCarthy.)


text:
Twill Suit Pencil Skirt
Style: 570076738
Out of Stock
Slim pencil skirt has suiting potential in a soft-feeling heathered gray and neutral stepped twill. With bias-piped princess seams and a gored flounce in back. Match it up with the Twill Suit Jacket. Shell: 45% Polyester, 37% Viscose, 15% Cotton, 3% Spandex. Lining: 100% Polyester. Machine wash, cold; tumble dry low. Or dry clean. Imported.
- Sits at the waist.
- Bandless waist with bias-piped panel at the hips. Hidden back zip with hook-and-eye closure.
- Satin-piped waistband facing. Soft, lightweight lining; thread-tacked.
- Length: 23".
- Now available in Petite sizes, Style Number 570077617.
Read more… Read less…


text:
Arts Blaffer
Feast: Radical Hospitality in Contemporary Art
Arts Culture Entertainment Visitors
Chorus Featuring Houston-area high school students
Arts Culture Entertainment
By George Farquhar Directed by Adam Noble Wortham Theatre The play tells the story of two young gents who, having spent all their money by living too well, leave London and roam from town to town in search of love and fortune. In order to find a wealthy heiress for at least one of them, they pose as master and servant - exchanging roles from one town to the next. In Lichfield, they meet the lovely, wealthy Dorinda and her equally desirable sister-in-law, Mrs. Kate Sullen. They set their caps for these women, but problems abound.


text:
Some Flagrancy for Your Friday
Since I enjoy the weekends almost as much as I enjoy watching the sCrUBBIES plummet to 21 games under .500, I better get rid of all this heat-induced angst now, so I can enjoy the next two days in peace. That means y'all better get ready for some STOP ITs!
Aramis Ramirez
In the old days, being a Big Leaguer meant being the best you could be. It meant putting forth maximum effort, doing things the right way and positioning one's self to win. After all, that's the goal in baseball. To win. Of course, you could also be lame, like a very comfortable Aramis Ramirez, who is more inclined to settle for being a creaky cog in a wheel of crap at Wrigley Field than go somewhere his talents could actually be of some use. He cites his "family" as the reason, but that's stupid. It's two months. And you're a friggin' millionaire, dude. So STOP IT! Just STOP IT! Go win something. Nothing infuriates me more than talented people wasting their talents.
The White Sox
Speaking of stupid, how long will Kenny Williams & Co. allow the $14 million strikeout machine to clog up any and all paths to winning?!? Letting a marquis player work through a slump makes sense when the slump is… y'know, a slump. But when it's AN ENTIRE SEASON it's time to make a change. STOP IT, White Sox! You bombard me with your 2011 slogan of "All In" and the only thing you're "all in" to is a giant, heaping pile of suck.
The Heat
I love how we Chicagoans complain all winter long about how cold it is, then when summer comes along people are suddenly surprised they're frying eggs on the sidewalk. Chicago in the summer is HOT. It has always been hot. So stop acting like you didn't know this. Same thing goes for baseball players. It's been hot during the summer for the entirety of baseball history. In fact, the old timers (REAL baseball men) used to wear WOOL UNIFORMS so STOP CRYING ABOUT IT, baseball players. You make millions of dollars playing a game I'd do Precious for to play, so quit bitching about the heat and just concentrate on doing your job.
And, as if all of the above isn't enough, apparently we here in US America can't even get our own pastimes right. No, I'm not talking about baseball. I'm talking about pizza.
Yeah, our pizza experience has been outsourced to India too. And, surprise, surprise… they do it better:
Happy Friday!
7 Comments
I don't know how they could wear those wool uniforms. During a past winter Dodgers event for season ticket holders, I bid on a Wes Parker uniform. I like Wes and he wore #28 (I was born 6/28) Anyway, it is wool. I don't know what I was thinking 'cause I did not even take a good look at the uniform. It is too big for me and I itch if I wear wool. I put it away and every once in a while I look at it, try it on and take it off right away. Is too hot to wear!🙂. I don't know how players wore wool in the summer. But yeah, those were real men.


text:
That's what I like to hear. See you soon Carmelo.
This is a really good article by Larry Coon and illuminated many factors I did not even know existed. This basically further erodes any leverage Denver had and forces them to trade Melo prior to the deadline or lose him for nothing. Once the Nets realize Melo won't extend with them it leaves just the Knicks to swoop in and offer pennies on the dollar. I have a feeling Melo will be a Knick and many of you will be eating crow once he turns into a dominant fan favorite.
[Only registered and activated users can see links. ]The Carmelo Anthony rumors are back on the front burner this week. However, the sides appear to be locked in the same stalemate, with the New York Knicks being Anthony's preferred destination, while his current team, the Denver Nuggets, would prefer doing business with the New Jersey Nets.
Neither the Nets nor the Knicks have any plans to wait patiently while the Nuggets make up their minds. ESPN.com's Chris Sheridan reports that Knicks GM Donnie Walsh is attempting to trade for at least one first-round draft pick, a prerequisite to any Melo deal. Meanwhile, the Nets have the parameters in place for a blockbuster deal that also includes the Detroit Pistons, and are trying to set up a face-to-face meeting with Anthony to convince him of the virtues of being a Net.
The other 27 teams are most likely out of the picture for now. Few teams will be willing to give up significant assets for the superstar forward without a commitment that he will stick around past June 30. Without a signed extension, any team trading for the superstar forward risks losing him as a free agent this summer.
While Anthony still has not definitively ruled out remaining with Denver long-term, Nuggets executive VP Masai Ujiri nevertheless faces a ticking clock. If he does not work out a suitable deal for the forward by the Feb. 24 trade deadline, Ujiri risks losing his franchise cornerstone to free agency -- without compensation. As fans in Cleveland and Toronto will attest, this isn't an outcome he wants to contemplate.
Some people have speculated that if Ujiri fails to pull off a blockbuster trade by Feb. 24 he will have another chance after the season ends, such as on draft day. But this is highly unlikely, due to quirks of the rules and the structure of Anthony's contract.
Ordinarily a team is free to make trades once its season ends, and can continue to make deals through June 30. But teams are precluded from moving players whose contracts are ending in postseason deals. This also applies to players whose contracts might end by virtue of an option. If there's any chance the player could become a free agent, then he's officially off the postseason trade market.
Ordinarily, the player or team can simply pick up the option in order to make the player tradable -- with the option invoked that the contract would no longer be ending. However, Anthony possesses an early-termination option. With an ETO, the contract doesn't end unless the ETO is invoked.
Why is this important? Because there's no way to not invoke an ETO, other than by running out the clock. The player can either exercise his ETO and become a free agent, or wait for the deadline to pass on June 30. There's no mechanism to officially notify the team and league that he's not going to invoke his ETO.
So after the season players with ETOs are always considered potential free agents, and so can't be traded. The only way to trade such a player after the season is if the team and player mutually amend the player's contract to remove the ETO. The player would then be locked-in through the following season, and at that point a trade is possible.
But there are several disadvantages to the Nuggets in a postseason trade, decreasing the likelihood of such a scenario:
Ujiri can't take back expiring contracts like he can before the trade deadline. A Melo trade would signal the retooling of the Nuggets franchise, and one of Ujiri's goals in such a trade would be to gain financial flexibility. This is usually achieved by acquiring expiring contracts, which drop off the books at season's end. If Ujiri wants to acquire an expiring contract, then he has to do so before the trade deadline, not after the season.
Because he can't take back expiring contracts, many trades that would be available at the trade deadline would be illegal after the season. For instance, a deadline trade with the Knicks would likely include the expiring contract of Eddy Curry. Since Curry couldn't be included in a trade after the season, the teams would have to find another combination of players to fulfill the league's salary matching requirements. Curry would need to be replaced in the deal with a combination of players that includes Raymond Felton and either Ronny Turiaf (if he picks up his player option) or Timofey Mozgov.
An after-the-season trade would not change the Nuggets' luxury tax position. Tax numbers are locked-in at the end of the regular season, and do not change with any subsequent trades. The Nuggets are currently slated to pay about $13.2 million in luxury tax, and would like to leverage a Melo trade to reduce or eliminate their tax burden. This would not be possible if the trade occurred after the season.
Anthony's ETO can't be eliminated unless both he and the Nuggets agree. This means Ujiri would have to secure Anthony's consent for any postseason trade. The control Anthony currently wields over his own destiny would greatly increase, as he would be empowered with what amounts to a no-trade clause.
Bottom line -- if Anthony isn't traded by the Feb. 24 trade deadline, then it's unlikely that he will be traded before June 30. If Ujiri wants to maintain any control over the situation, then he has to move his superstar before the trade deadline. He can't rely on getting a second chance after the season ends. So an Anthony trade needs to take place by Feb. 24 -- or not at all.
That's what I like to hear. See you soon Carmelo.
Nice article! Wraps up why Melo won't just be traded; but be traded imminently.
Barring me, you, Trill one others are just totally wrong, and we've misread Melo entirely and this has been a huge charade -- and VERY illogical and non-sensical one...
Melo will be traded, to us, and for a modest offer.
DEN having final decision and the last move spells their doom.
DEN and Melo are the only ones who can lose here. Melo saying he will risk losing ($) and only get traded to us, and makes the final hot-potato pass to DEN; forcing DEN to pull the revolver's trigger on themselves, assuredly, and just hope the 2nd bullet fires (ie Melo gets hurt by the cba).
Or, assuredly, reap whatever value we offer, and they otherwise would not receive.
IMHO, in theory, Curry + Walker and DEN should do the deal. Emotions, spite, PR, and I'm sure some details n posturing will have us give more to seal **** off -- and shed extra salary to attack backup pg and big in offseason.
This is possibly why Walsh has yet to make trades for Melo...for the picks, Mayo, etc. He's weighing the necessity and the reality of our position. And letting time stroke by, letting the apocalypse DEN faces loom further.
Chandler AR, 1st, Walker, Curry. And we get a backup big in this rich offseason, a decent p&r pg backup, and use our 2nds to draft some 1trick pony defensive guys. While letting Moz develop.
Moz, Jordan, Rautins, our 2nds. Maybe we even let Moz go if it helps us ink a backup pg and/or the big..
Denver can still trade him in the summer for a trade exception. So a crappy offer from us will not cut it. I imagine it will still take 3 out 4 of Chandler, Gallo, Fields, Randolph.
Trading for Melo and his extended contract is not that simple. Putting aside what assets we surrender to Denver in the trade, Melo's extended contract and Amare's contract for 2011-12 will cover almost $37M of whatever the cap might be. A cap under the new CBA is likely to be less than the current $58M. Waht will we have left for other players?
Felton's 2011 contract is $7.5M. With those 3 contracts it will be impossible to sign Chandler who, as a restricted free agent, will surely get offers of at least $10M per year. Chandler would have to be included in any trade to Denver, but he is not likely wanted in Denver because he might get offers Denver would not want to match. Perhaps a third team could get involved.
Melo wants the Knicks, but he also wants his extended contract -- and that is understandable. Donnie wants Melo, but certainly would like to wait until free agency. If we buy Melo and his contract we could well inherit long term cap problems under a new CBA. That contract is as uncertain for a team as it is for an individual player.
I do not know who is going to blink. I think Melo is waiting for the Knicks to make a move. I am not sure Donnie wants to pay the price for Melo in a trade. i think Denver is confident that Melo wants the extended contract. My guess is that Melo will take the money with the Nets but that this will drag on a bit.
Last edited by welcometonycity; Jan 18, 2011 at 17:38.
With the hesitating going on with this trade to the NETS, i'm feeling Melo said to his agent "I'm not going to NJ" so forget it. His good friend LBJ said to him, "if you want to compete with the heat for a championship, go to NY with Stoud.
I'm feeling the love guys...Melo's coming, and Donnie is going to steal him the longer this last. Donnie's probably hoping it going on to February...
Not sure of Denver's needs, but here's something i'll guess at. How about
Walker-Douglas-Azzy-Curry a first and second rounder and done deal....stolen
My guess is Mason and Rautins get there minutes then to see if they will be part of our future
And as Oldtimer alluded to, the new CBA will be just as constricting to teams as it is to players. There is a lot of talk of there not being a MLE anymore. If we trade 3 out of 4 for Melo and there is no MLE, we're f**ked. We can forget about competing for any championship if this very likely future comes true.
were gonna be ****ed regardless


text:
Hi there,
In my applications as a user I will put some points on the bar chart and then when I click on button all the points should form a shape and when I drag and drop that particular shape to other place it should able to read the chart coordinates and I can able to resize that shape.
Can ant one tell me how to do this ??


text:
Dear Members,
Keep in mind that Character Bashing is now prohibited. Making fun of certain characters/character pairings leads to a pointless thread filled with insults and general rule breaking.
Also, remember that Versus threads are allowed only in the Versus section.
Thank you, NarutoBase Staff
Didn't he seal the yin half of kurama within himself ??
No, he put half in Naruto and have in the Death god
What is a junjurchi lmao
he sealed the yin half away in the Death God... not inside himself he used 8 hand seal and what not
Originally Posted by XpliCiTe
he sealed the yin half away in the Death God... not inside himself he used 8 hand seal and what not
Ooooo thank u Idk I was just reading some old thread somebody said he has a lot of chakra and can use the yin half I was overatting to extreme
Originally Posted by Crimson Trickster
...That wouldn't even make him a *Jinchuuriki
Also, he sealed the yin half together with him with the Shiki Fuujin. Not in him.
Thank u and I started watching K it's epic although now I have to do essay so have to break -/- skateboarder dude for some odd reason reminds me of deidara 0.0
Nope he's notta jinchuriki
No. He sealed the yang half into baby Naruto making him the Jinchuriki, the Yin half is within the Shiki Fuujin.
You've made me think lol, if Minato sealed the Kyubi's Yin chakra which is supposed to be the evil chakra, why was the Kyubi still evil since that time. Only now he has managed to become a bit good since Naruto is controlling him. So the only chakra that is in Kyubi is Yang chakra which is the good chakra, is that right?
Ha. Yu wrote it like a fat man with food in his mouth would say it.
I don't wanna live on this planet anymore,...
Originally Posted by Sandomen123
Didn't he seal the yin half of kurama within himself ??
he dint seal that in himself ... how do you watch the whole thing ?
He sealed kyuubi in Naruto
Forum Rules


text:
Apricot Pecan Bread
- Prep Time: 10 min
- Cook Time: 60 min
- Ready Time: 120 min
- Yield: 1 loaf
- 1 1/2 cups dried apricots, coarsely chopped
- 1 cup water
- Crisco® Original No-Stick Cooking Spray
- 2 1/2 cups Pillsbury BEST™ All Purpose Flour
- 3/4 cup sugar
- 4 teaspoons baking powder
- 1 teaspoon salt
- 1/2 teaspoon baking soda
- 2/3 cup chopped pecans or walnuts
- 1 large egg, lightly beaten
- 1 cup buttermilk
- 3 tablespoons Crisco® All-Vegetable Shortening, melted
- OR 3 tablespoons Crisco® Baking Sticks All-Vegetable Shortening, melted
Preparation Directions
- COMBINE apricots and water in heavy saucepan. Bring to a boil; reduce heat and simmer, uncovered, 10 minutes or until water is absorbed. Cool.
- HEAT oven to 350ºF. Spray a 9 x 5 x 3-inch loaf pan with no-stick cooking spray.
- COMBINE flour, sugar, baking powder, salt and baking soda in large bowl. Stir in nuts. Combine apricots, egg, buttermilk and melted shortening in medium bowl. Add to dry ingredients; stir only until dry ingredients are moistened. Pour into prepared pan.
- BAKE 55 to 60 minutes or until a toothpick inserted in center comes out clean. Cool for 10 minutes in pan on rack. Remove from pan. Cool completely before slicing.
Nutritional Information Per Serving
Serving Size (1 slice, 1/12 of loaf), Calories 270 (Calories from Fat 80), Total Fat 9g (Saturated Fat 1.5g, Trans Fat 0g), Cholesterol 20mg, Sodium 440mg, Total Carbohydrate 45g (Dietary Fiber 2g, Sugars 23g), Protein 5g; Percent Daily Value*: Vitamin A 10%, Vitamin C 0%, Calcium 15%, Iron 10%.
*Percent Daily Values are based on a 2,000 calorie diet.
* Ensure all recipe ingredients are gluten free by referencing the ingredient labels, as products may vary. If uncertain, contact the ingredient manufacturer.


text:
Laura Lehman
Office Phone: (540) 432-4595
Main Campus, Harrisonburg
Office Location: AN 100
Web Project Manager & Strategi
Laura Lehman cares passionately about the church, the work of God in the world, and the people of God. Because of these passions she works in a wide variety of creative endeavors both for Eastern Mennonite Seminary and beyond.
At EMS she brings creativity into her marketing and admissions roles, helping to tell the stories of how EMS alumni and students are contributing to God's work in the world. She is actively involved in the conversation about how the seminary trains people for ministry in diverse contexts. She also enjoys hearing prospective students' stories of call and the way God is working to bring forth leaders for ministry.
Outside of EMS, she facilitates creative worship and leadership at The Table Mennonite Church in Harrisonburg, Va. She is also a spiritual director, helping individuals deepen their own sense of God's presence in their lives. She is also occasionally involved in denomination-wide committees.
B.A., Bluffton University
M.Div, Eastern Mennonite Seminary
- Work and Hope: Finding Christ in the Church
- co-wrote "Jesus and Creation" in Jesus Matters Herald Press, 2009
- articles in various publications
Church, Community and Professional Service
- Worship leader and Design Team facilitator at The Table Mennonite Church
- Spiritual Director
- Missional Church Strategic Planning Committee, MC USA, 2008


text:
A couple of questions on Vitamin D supplementation...
Our pedi has told us to give our LO vitamin D. She's 6,5 months old. Pedi prescribed D-Vi-Sol. I gave the first dose yesterday and today she had diarrhea. Questions:
- Anyone else experienced a similar reaction when giving D-Vi-Sol to their babies?
- Any suggestions of other brands/supplements? I don't want to give this again to her. On top of the diarrhea, it tastes HORRIBLE.


text:
Don't let hate talk anymore and convey a message about love with this T-shirt which indicates all that you love and that is important in your life
With its simple and original design, your "like" T-shirt will be understood by all and you'll be able to have a peace message proudly on display.
To give more impact, you can customize your T-shirt by choosing its color and model.
Once your prototype done, you only have to indicate which size or sizes you want and wait till your order is delivered in a timely manner.
To share your love with others, why not offer this T-shirt to a close one?
Even more love in our rubric with all the "like" T-shirts.
100% Cotton Ring Spun. Specific Euro Pattern with fashion fit in neck, shoulders and sleeves. 5/8" rib knit collar. Seamless double-needle collar for more comfort. Taped neck and shoulders for long-lasting style. Double-needle sleeve and bottom hem.
Visit Store
emo monkey ink
The designer of this T-shirts will receive a commission on its sale. Thank you for supporting our community of T-shirts designers.
Open your own online shop!
Report as copyright infringement
Receive a 5% discount on your next order by subscribing


text:
Funding vital for programs
Currently, Ohio Governor John Kasich is contemplating expanding the federal entitlement program Medicaid to all uninsured adults with income up to 138 percent of the Federal Poverty level, or $15,420, from $11,174. Medicaid covers disabled and elderly citizens that need long-term care, along with low-income children, pregnant women, and some parents. By increasing income levels, it is estimated nearly 600,000 additional Ohio residents will qualify for the program.
Some of those additional citizens will be those being released from jails or prisons. A growing number of men and women with mental illness are in our jails now. Many cycle through these facilities over and over, costing criminal justice systems and local communities additional outlays of scare funding. One recent study indicates nearly 17 percent of people entering jail has manic depression or schizophrenia. Often what happened to cause incarceration was a direct result of lack of income and unmet needs for services like mental health and addiction treatment. Other issues, such as lack of housing and employment, also played a role.
A 2011 study by the Office of National Drug Control Policy indicates between one-third and three-fourths of adult men booked into urban jails in 2010 had no health insurance. Inmates coming out of our jails and prisons lose the state provided care they were receiving while incarcerated. Upon release they most likely have no job, have burnt bridges with their family, and have no access to needed health and behavioral care services. Worse yet is the fact those people who are incarcerated are more likely than those in the general population to have communicable diseases like tuberculosis, AIDS, Hepatitis C, and have addictions or mental health problems.
Individuals leaving jail and prison need a range of services-including alcohol and drug, mental health, and other health care treatment to make a successful transition from incarceration to life in our communities. Without access to services, individuals leaving jails and prisons cannot get the medical care and social services they need to establish stability in our communities, which frequently leads to a return to criminal activity. It is sound public policy-from a public-safety and economic viewpoint as well as from a humane perspective-to ensure released inmates' access to the benefits that can enable them to live with dignity and freedom in the community.
The recovery rates for mental illness and addiction are comparable to those of physical illnesses. We know with certainty that treatment works and people recover. Individuals with a mental illness and/or addiction, when receiving appropriate treatment and recovery support services like housing, vocational, and peer support services can and do recover. Recovering individuals become productive members of our local communities by working, paying taxes, and keeping their families intact and healthy.
By expanding Medicaid coverage to all individuals under age 65 with incomes at or below 138 percent of the Federal Poverty Level, most men and women being released from prisons and jails will be eligible for Medicaid coverage, which includes mental health and substance abuse treatment. Being able to treat these individuals can help keep them from going back to their old habits, and back through the court system. By using these federal dollars, we can increase treatment that will reduce re-incarceration, thereby lowering local and state expenditures for care while in jail or prison.
In order to reduce the likelihood of similar events such as those that occurred in Chardon, Ohio, and Newtown, Conn., Ohio must have a robust and accessible mental health and addiction services continuum of care, including prevention and wellness, screenings, engagement, crisis services, outpatient treatment, inpatient treatment, and community support services.
Please encourage your governor, state senator, and state representative to make a significant investment of additional General Revenue Funding in the state budget for alcohol, drug addiction and mental health prevention, treatment, and support services. Also, please encourage them to further ensure safe and stable children and families in Ohio by providing additional access to mental health and addiction services by expanding Medicaid to 138 percent of the federal poverty level as allowed by the Affordable Care Act. Please call today.
Representatives: Andy Thompson 614-644-8728; Debbie Phillips 614-466-2158; Sen. Lou Gentile 614-466-6508; Gov. John Kasich 614-466-3555.
EDITOR'S NOTE: David Browne is executive director of the Washington County Behavioral Health Board.


text:
By Kevin Wilson: Freedom New Mexico columnist
Monday morning was pretty much the routine. A bowl of cereal more suited for my future children, a quick viewing of TV news and a visit to the Internet for my e-mail and social networking site checks.
Add disappointment to the routine. A MySpace bulletin from a college acquaintance read, "Obama = Hitler."
The bulletin contained a link to a YouTube video of the Obama Youth Regimen (don't let me be the only judge; please watch it yourself). I saw a group of African-American teenagers in military clothing, marching in routine and separately saying what Barack Obama has inspired them to become. It wasn't my thing, but I thought my friend was wrong to say they "were brainwashed, just like the Hitler youth."
I wrote back that I see nothing wrong with young black men aspiring to be doctors, lawyers and architects, and he would have nothing but praise had they been inspired by his candidate, John McCain. Then I deleted him as a friend because I want no personal association with anybody trivializing Hitler's actions to the point they equal a person running for elected office.
Two thoughts remain. First, I hope nobody votes for McCain based on what some jerk says. Second, I hope nobody votes for Obama based on what some jerk says.
Likewise, I'm more than a little concerned that with McCain and Obama, two candidates who are quite different in their policies and approaches to governance, the election may be decided on one candidate being black and one being white.
I haven't had any friends who have told me, "I'm not voting for Obama because he's black," but several have hinted toward that. I've also read columnists who advise you to "lock your doors" when Obama supporters visit your neighborhood. Why lock your doors, unless you fear theft or assault?
Likewise, I haven't had friends who have said, "I'm voting for Obama because he's black," but several have hinted toward that. It's like they're saying McCain picked the wrong election to be white, and we all know what to call people who disqualify based on skin color.
Here's a novel idea: Look at their records, and how they plan to keep promises — what programs do you cut to ensure tax breaks, and what taxes do you raise to cover new spending?
I talked with a voter who's torn this year, because he believes anybody named "Senator" is unfit for the presidency. That seems flippant on the surface, but it is a policy decision because he likes candidates with experience in delegating and budget-setting. He's not alone in his sentiments, since four of our last five presidents have been governors. For these voters, I can only advise an inspection of their campaigns, because that's the best example of executive experience they have.
I wrote a few weeks ago it wasn't the business of the media to debate the pregnancy of Sarah Palin's teenage daughter, but countered American voters are free to give it, and any other issue, any weight they desire because their vote is their business.
I'd get nowhere telling people who to vote for, and why to vote for
them. But as early voting starts in the 2008 version of "the most
important election of our lives," I want to be on the record. Americans
who vote largely based on spurious reasons deserve the ineffective,
unresponsive government their votes purchase.
That's a routine I can't tolerate.
Kevin Wilson is a columnist for Freedom New Mexico. He can be contacted at 763-3431, ext. 313, or by e-mail: email@example.com


text: If you haven't figured it out yet, but the internet is a pretty amazing resource. Without completely divulging all the details about the "man-crush" I have on Mark Zuckerberg, I will admit that I think that Facebook is pretty amazing too. Thanks to Mr. Zuckerberg and the fruits of his labor, I indirectly (through an [Read More…]


text:
University Hospital Erlangen
Erlangen, Germany
Diagnosis of testicular embryonal carcinoma (program ID: 256587)
Andreas Mackensen
Department of Hematology and Internistic Oncology
Specialized in: hematology, oncology, internal medicine
The clinic conducts diagnostics and treatment for patients with hematopoietic system disorders, including a number of acute and chronic leukemias and malignant lymphomas, as well as malignant tumors, if they need chemotherapy or other systemic treatments. The core task is professional and competent nursing. Still, the clinic develops the best practices for treatment and makes an international contribution to the clinical and experimental cancer studies. Student training and in-depth training of physicians, nurses and medical staff is an integral part of the work.
All systemic therapy, including autologous and allogeneic bone marrow or blood stem cell transplantation, as well as antibody therapy can be performed there. Besides hospital beds, the clinic comprises a specialized outpatient clinic for patients who underwent allogeneic transplantation and a therapeutic outpatient facility for chemotherapy in the outpatient setting and injections, as well as diagnostic laboratories.
It also serves the patients with the other neoplastic diseases of all kinds, when a systemic therapy is required, particularly for the purpose of relieving pain. Certainly, the optimal treatment strategy is determined by the interdisciplinary board with surgical disciplines, radiation therapy, and, possibly, other disciplines.
Medical services:
- Acute leukemia
- Myelodysplasia
- Chronic leukemia and myeloproliferative disorders
- Malignant lymphoma
- Multiple myeloma
- Rare systemic disease
Program includes:
- Initial presentation in the clinic
- clinical history taking
- physical examination
- laboratory tests:
- complete blood count
- general urine analysis
- biochemical analysis of blood
- TSH-basal, fT3, fT4
- tumor markers
- indicators blood coagulation
- CT / MRI of the abdomen
- abdominal ultrasound
- biopsy and histological examination
- nursing services
- services of all leading experts
- explanation of individual treatment plan
About hospital
Accommodation in hospital
- Erlangen, Germany
11673.00More chevron_right
7120.00More chevron_right
Total amount:
Program [Description]
Diagnosis of testicular embryonal carcinoma
- Hospital: University Hospital Erlangen
- Department: Department of Hematology and Internistic Oncology
- Head physician: Prof. Dr. med. Andreas Mackensen
- Type:
- access_time Duration
- date_range
- Transfer
- Visa support
- Interpreter 3 hours
- Interpreter 10 hours
- Translation of medical documents 4 pages
- Insurance in case of extra expenses for the treatment of foreign patients


text:
Family members say a Tennessee man accused of stealing a box of human ashes thought the remains were cocaine.
William "Billy" Cantrell, 28, is being held on an aggravated burglary charge.
According to police, he stole an Xbox and the ashes from a neighbor's house and fled to his grandmother's home in East Nashville.
"William thought it was drugs. He thought he'd done found him a box of cocaine, is what he thought," Cantrell's grandmother, Wanda Allen, told Nashville TV station WTVF.
The good news?
Allen doesn't think her grandson actually snorted the ashes.


text:
Contact Audrey's: (310) 440-4505
*Zoom in where available by hovering over the image above.
Your children will enjoy exploring with this small, easy-to-grip flashlight featuring a cute bug design! A useful kids' favorite, it makes a great addition to camping trips, sleepover parties, or emergency kit. Batteries are included.
Size: 3"
Site Powered by UniteU Ecommerce


text:
Biography(History of the World: The 20th Century)
Article abstract: Poet, playwright, novelist, and critic, Beckett has created a corpus of drama and fiction that has established him as one of the greatest writers of the twentieth century.
Early Life
Samuel Barclay Beckett was the second of two sons born, in an outlying district of Dublin, to wealthy, Anglo-Irish, Protestant parents, William and Mary Beckett. William Frank Beckett, Jr., was a self-made businessman who amassed a considerable fortune as a quantity surveyor for builders. He was bluff, robust, and coarse, with a streak of stubborn cruelty which insisted that his sons strain their bodies performing demanding athletic feats. Beckett's mother, Mary Roe (called "May"), came from a moneyed, leisured background that she defied by working as a nurse in the Dublin hospital where she met her husband-to-be. She was even more forceful and demanding than her husband, with a biting wit, imperious manner, and moody, autocratic temperament. While William often laughed and sported with his boys, May grew increasingly stern, formal, and censorious. She may well have been the model for the troubled, embittered mothers in Beckett's works.
"I had little talent for happiness," Beckett recalled of his childhood. "I was often lonely." True, young Beckett excelled in athletics at the Portora Royal School in Northern Ireland, starring on the cricket and rugby teams, while also playing tennis, swimming, and boxing, but he puzzled his classmates with his aloofness, melancholy, reserve, and sullen rebelliousness; his teasing was often vicious. He followed his brother to Trinity College, Dublin, in 1923, spending his first two years there dabbling at his studies. In his third year, he discovered the charm of modern languages, improved his grades impressively, and took a cycling trip through France, in the summer of 1926, which instilled in him a growing fondness for that nation. In December, 1927, he received his B.A. degree from Trinity with first rank in modern languages. His reward was a two-year exchange lectureship at the distinguished École Normale Supérieure. The École's exchange scholar at Trinity, Alfred Péron, became his lifelong friend and thawed some of Beckett's social shyness with his congeniality and popularity.
In Paris, Beckett was introduced to the great Irish expatriate author James Joyce. For years, Joyce served as both a surrogate father to Beckett and his standard for artistic integrity and commitment. Joyce welcomed Beckett into the coterie of willing young men who hunted down obscure references and took direction for their master's Work in Progress, which was to be published as Finnegans Wake (1939). At Joyce's urging, Beckett contributed an essay, "Dante . . . Bruno. Vico . . . Joyce," to a 1929 volume devoted to criticism of the novel that would consume sixteen years of Joyce's life. In 1930, Beckett translated, with Péron, the "Anna Livia Plurabelle" section of Work in Progress.
Concurrently, Beckett was seriously studying philosophy, particularly René Descartes. When the Parisian Hours Press offered a prize of one thousand francs for the best poem about time, Beckett wrote, in one night, a ninety-eight-line punning poem, Whoroscope (1930), which described Descartes' life in an oblique but witty manner that earned for him the prize and his first separate publication.
Whoroscope caused two of Beckett's friends to suggest him to a London publisher for a short study on Marcel Proust. The resulting monograph, Proust (1931), anticipates several of the themes Beckett would develop in his mature work: love as painful frustration, friendship as largely an illusion, habit as "the ballast that chains the dog to his vomit," and recognition of "that irremediable solitude to which every human being is condemned." The text is as much a self-diagnosis of Beckett's state of mind and heart as it is of Proust's, stressing the painfulness of life, the unlikelihood of joys, the assuredness of suffering—and turning to art as the only viable consolation.
In December, 1931, Beckett took his M.A. degree from Trinity but became seriously depressed at the prospect of an academic career. He resigned from Trinity in 1932 after only a few months in the classroom, fled to the Continent, and wrote a novel that has remained unpublished, "Dream of Fair to Middling Women." In June, 1933, his father died of a heart attack, leaving him an annuity of two hundred pounds annually. Beckett spent the next three years in London, writing some poetry and more fiction, maintaining an increasingly angry relationship with his taunting mother (who compared him unfavorably to his successful businessman-brother), and undergoing a two-year Jungian psychoanalysis which he abandoned in 1936.
His collection of ten stories, More Pricks than Kicks (1934), focuses on an indolent young Irishman, Belacqua Shuah, who wanders through Ireland though plagued by bad feet. The collection contains one great story, "Dante and the Lobster," which concludes with an extraordinarily powerful passage, full of anguished compassion for all living creatures—even a lobster about to be boiled alive by Belacqua's aunt. Beckett here found his voice and style as a significant writer: language that was precisely controlled, swinging from the colloquial to the cosmic; a tone that altered hilarity with somber despair; and a sad affirmation of pain and injustice as life's leading realities.
Life's Work
In his late twenties and early thirties, Beckett was a frequently depressed and close-to-impoverished, struggling writer, miserably shuttling between London and Dublin, chafing at the slowness of his analysis, drinking heavily, suffering several breakdowns. Published photographs feature what was to become a famous gaunt, aquiline profile, with a furrowed forehead, sparrowhawk eyes, lined cheeks, and a wide-eyed, anguished stare. What probably saved him from self-destruction was his writing, particularly his first novel, Murphy, on which he worked, off and on, between 1934 and the end of 1937; rejected by forty-one publishers, it was first issued by Routledge in 1938 but received almost no critical attention.
The novel is remarkable for its linguistic dexterity, sophisticated humor, and brilliant fusion of philosophical implications with a fluently propelled narrative. Beckett's solipsistic protagonist is a prototype of Watt, Moran, Molloy, and Malone. Murphy is a lazy theological student who—like Beckett—has come to London from Ireland. He lives with a kindhearted whore, Celia, who threatens to return to streetwalking unless he finds work. He becomes a mental hospital attendant but spends most of his energy examining his own mind, regarding it, in Cartesian fashion, as containing everything in the universe. Beckett expressed at length in this text the leading themes of his mature work: loneliness, isolation, physical disintegration, mental alienation, creative failure, and the tragic split between mind and body, self and society, with man's reason a ludicrously inadequate instrument for controlling a world of chance and disorder. Murphy's mind and body are united only when both are killed in a gas...
(The entire section is 2995 words.)
- Literary Essentials: Great Poems of the World
- Literary Essentials: Short Fiction Masterpieces
- Critical Edition of Dramatic Literature
- Survey of Novels and Novellas
- Masterpieces of World Literature, Critical Edition
- Masterpieces of World Literature, Critical Edition
- Great Authors of World Literature, Critical Edition
- Drama for Students (Volume 2)
- Short Stories for Students (Volume 15)
- Drama for Students (Volume 18)
- Drama for Students (Volume 7)
- List of Insights


text:
I am sorry things are so difficult right now
I am sorry things are so difficult right now
proud but exhausted working mammy to two high needs babies
- my surprise baby: the one and only D-Man born 3 weeks late (5/5/08) at 9 lbs 14 oz and 21.5 inches, and
- the shock H-Girl born about a week late (10/7/09) at 8lbs 15oz and 20.75 inches.
If I am here I am covered in baby (probably two) and fighting for control of the keyboard.
Family beds are awesome
Wondering if you have PPD? Take the screening and see your doctor. You deserve to feel better.


text:
Plummeting real estate values in the second-home, resort communities of Cashiers and Highlands will soon bring a time of reckoning for Jackson and Macon counties.
The counties are in the process of squaring up the old real estate values on their property tax books with real estate values on the ground. And on the ground, property is selling for a lot less than what it's listed for on the counties' tax rolls.
SEE ALSO: Early numbers paint not-so-pretty picture in Jackson reval
SEE ALSO: Time of reconing nearly here in Macon reval
The property tax values on the books today date back to the good times of 2005, 2006 and 2007. Values have come down since then, and now Jackson and Macon counties must realign the values on their tax rolls with a dose of post-recession realism.
"Part of the revaluation process is to readjust all the prices based on what the market is doing," explained Kevin Ford, a real estate appraiser in Jackson and Macon counties.
Usually, property values increase year over year. Ford said this is the first time he's ever seen the needle move the other way.
The precipitous real estate drop is largely isolated to the second-home, retirement-home and vacation-home sector.
But that sector was like the Atlas for Jackson and Macon counties — it did the heavy lifting, shouldering a larger share of the property tax burden by virtue of their higher values.
Macon's tax revaluation will go into effect in 2015, and Jackson's in 2016.
Both counties were slated to conduct the property value adjustments four years sooner, but they held off in hopes the real estate values would improve and the hit to the property tax rolls wouldn't be as dramatic.
"We've been putting this off, but there's no more put off," said Richard Lightner, Macon County Tax Director. "This is it."
The state requires that counties reassess property at least once every eight years, but counties may do it more often if they choose. Macon and Jackson had opted for a four-year schedule, which would have put their revals in 2011 and 2012, respectively, but both counties postponed their revals to the maximum of eight years.
The rebound they were hoping for by delaying hasn't materialized, however, and Jackson and Macon county leaders are now facing the hard truth: an increase in the property tax rate will be unavoidable.
Hiking the tax rate will offset the overall drop in property values.
Jackson and Macon counties have two of the lowest property tax rates in the state — 28 cents per $100 of property value. They largely owe that bragging right to the high-end homes and luxury lots in the Cashiers and Highlands area, which have propped up the property tax base.
But as those property values decline, their share of the property tax burden will decline as well. And average homeowners who have enjoyed a lower tax rate all these years thanks to wealthier homeowners picking up a bigger share of the tab will see their property taxes go up comparatively.
Early numbers paint not-so-pretty picture in Jackson's pending reval
Real estate values have fallen 26 percent on average in Jackson County since the height of the real estate heyday in 2007.
That's a countywide average, however. Some property values have gone down even more. As a rule of thumb, property that saw the biggest inflation during the real estate boom will see the biggest deflation now that the boom has busted.
The values on luxury homes in Cashiers and Glenville have fallen by 30 percent or more. But the values on middle-class houses in Sylva and Cullowhee haven't fallen by much at all, only 10 percent or so.
"Certain areas of the county seem to be holding their value," said Kevin Ford, a real estate appraiser and analyst in Jackson and Macon counties.
Empty lots and raw land also saw a bigger decline than the average drop.
Ford is serving as a consultant for Jackson County's countywide property revaluation. Every home, lot and tract of land will be assigned a new property value in 2016 — which in turn determines how much someone pays in property taxes.
The new property values are supposed to be a better reflection of the current real estate market. Since real estate values fluctuate over time, these periodic assessments are supposed to square up the value listed on the county's tax rolls with the actual value in the real estate market.
Ford presented an analysis of real estate sales to county commissioners last month, painting a picture of how much property values fell in different areas of the county.
The data was based on 556 real estate transactions countywide in 2013. Ford compared the selling price of each piece of property in the past year to the value listed on the county's tax books.
The problem facing Jackson County commissioners is the hit to county coffers when the new property values take effect in 2016.
To counteract the decline in property values, the county will have to increase its tax rate come 2016, said County Manager Chuck Wooten.
How that translates for individual property owners is another story, however.
"Not everybody's assessment is not going to go down," said County Commissioner Chairman Jack Debnam, a Realtor.
Whether someone's taxes go up or down depends on how much their property value went up or down — compared to the overall "average" decline.
Commissioners decided to postpone the property revaluation twice over the past four years. The real estate doldrums of recent years meant not enough property was changing hands to accurately peg real estate values.
But the other hope was that by waiting, real estate values might start to rebound. And that would lessen the blow to the property tax rolls.
But real estate values haven't gotten better. In fact, they've continued to drop.
That's partly because some second-home owners have started to dump property simply to get it off their hands, and have done so at artificially low prices, which in turn can skew the numbers.
"People decide they want get rid of something. They don't want to pay the homeowners fees, they don't want to pay the maintenance and they don't want to pay the taxes anymore. They just want it gone," said Jackson Commissioner Chairman Jack Debnam, who is also a Realtor.
Out-of-state buyers who scooped up mountain vacation property during the height of the real estate market paid exorbitant prices that likely won't return for years. Instead of hanging on to the property for the long-range rebound, they've decided to wash their hands of it.
Particularly if they bought it as an investment in the first place and now see no hope of flipping it. And if unloading it means taking a loss, so be it.
"When you start dealing in second-home markets, that money is expendable for those people that can operate in that type of environment," Debnam said.
A coastal comparison
A sister county on the coast could be a harbinger of what's to come for Jackson on the eve of its revaluation, said County Manager Chuck Wooten.
Dare County, like Jackson, has a high-end second-home and vacation-home market. That county just completed its reval last year, and saw property values decline by 29 percent.
"Dare County is very similar, it is just beach versus mountains," said Jackson County Manager Chuck Wooten.
Dare County, also like Jackson County, had a property tax rate of 28 cents. It increased the tax rate to 41 cents to make up for the hit to the property tax base.
"That is exactly what will happen in Jackson County. It was a good indication to us what we were going to be looking at," Wooten said.
— By Becky Johnson
Jackson County real estate snapshot
On average, property in Jackson County is selling for 26 percent less than the value listed on county property tax rolls, according to an analysis of the 556 real estate transactions in 2013.
This list shows regional variation in property value declines, based on real estate sales in that area.
• River: 45 percent decline, based on 13 sales
• Scott's Creek: 33 percent decline, based on 43 sales
• Glenville: 32 percent decline, based on 102 sales
• Cashiers: 30 percent decline, based on 164 sales
• Webster: 21 percent decline, based on 20 sales
• Savannah: 15 percent decline, based on 15 sales
• Sylva: 13 percent decline, based on 62 sales
• Cullowhee: 8 percent decline, based on 33 sales
Time of reckoning nearly here in Macon reval
Property values in Macon County have fallen 25 percent on average over the past eight years.
That's the latest verdict, according to a countywide property appraisal now entering the homestretch in Macon County.
The revaluation set to take effect next year will assign new property values to every home, business, lot and tract of land in the county, adjusting the county's property tax rolls to provide a more accurate reflection of today's real estate values.
"The county overall has lost 25 percent of its value," said Richard Lightner, director of the Macon Tax Department.
But the decline in real estate values varies by location and type of property.
Raw land and lots have seen a decline of 50 percent or more, Lightner said. And high-end, second homes in Highlands have also lost more. Meanwhile, the value of middle-class homes in Franklin may have held steady or even increased.
But the main take-away from Lightner's presentation to county commissioners last month was the staggering net loss in real estate values.
The property value of every house, business, vacant lot and tract of land on the county's tax books comes to about $9 billion today. But those values harkened back to the mid-2000s, when real estate was in its heyday.
When the revaluation comes online next year, the county's property tax base will fall from $9 billion in total value to $7 billion, Lightner said.
The upshot? For the county's budget to stay the same, the tax rate would have to jump from 28 cents to 38 cents.
Theoretically, the hike in the tax rate should be neutralized by the decline in property values on the other side of the equation, causing everyone's tax bill to stay the same.
But that's an idea based on the "average" property, and not every property owner is in an average situation.
Those whose property values held steady might rejoice at their good real estate fortunes, but they will feel the full brunt of the tax hike on their property tax bill.
"That means they'll see a bigger burden than someone else," Lightner said.
Meanwhile, those who saw their property values plummet precipitously may lament their house isn't worth what they once thought, but the silver lining will be lower property tax bill.
"Statistically, a third will see a decrease, a third will stay where they were, and a third will get an increase," Lightner said.
The benchmark is that 25 percent "average" decline in values. If your property goes down by more than 25 percent, so will your taxes. If your property doesn't go down by 25 percent, your taxes will go up.
Property owners wondering where they fall on the spectrum will have to wait until November, at the earliest, which is when the new property values will be mailed out.
Appeals from property owners who disagree will play out over several months in the first half of 2015.
The even longer process, though, will be the recovery from the property bust of 2007. Real estate values are more in line with the early 2000s, before the big boom.
"For the values to get back to 2007, we all agree it's five to 10 years minimum," Lightner said.
The biggest thing keeping real estate values depressed is the glut of lots on the market — a supply and demand issue. Until the huge inventory of residential lots gets cleared out, the prices will stay lower, Lightner said.
"Will we ever get caught up? Probably not no time soon," Lightner said.
— By Holly Kays


text:
PwC provides its perspective on the rules to be reviewed in accordance with the requirements of the Regulatory Flexibility Act. PwC's comments are focused on auditor independence requirements approved by the SEC in November 2000, highlighting areas where the firm believes those rules may have a detrimental impact on small companies, investors and the U.S. capital markets.
January 20, 2012
Elizabeth M. Murphy
Securities and Exchange Commission
100 F Street NE
Washington, DC 20549-1090
Reference: File No. S7-43-11
Dear Ms. Murphy:
PricewaterhouseCoopers LLP ("PwC") appreciates the opportunity to share its perspectives with the Securities and Exchange Commission ("SEC" or "Commission"), pursuant to the request for comments on the rules to be reviewed in accordance with the requirements of the Regulatory Flexibility Act ("RFA").
In this letter, we provide our general observations on the SEC's Revision of the Commission's Auditor Independence Requirements (17 CFR 210.2-01, 17 CFR 240.14a-101), as approved by the Commission on November 21, 2000. In particular, our comments focus on those elements of the auditor independence rules which, in our experience, have had a significant economic impact on small entities over the ten year period subsequent to the rules' publication.
I. Introduction and Background
The Commission amended Rule 2-01 of Regulation S-X under the Securities Exchange Act of 1934 to modernize its guidance for determining whether an accountant is independent of its audit client in view of certain interests and relationships the accountant may have with the audit client or its affiliates.
Among the provisions of the Commission's auditor independence rules that, in our view, have had the most significant economic impact on smaller entities, are those relating to the requirements that independence be maintained 1) during the "audit and professional engagement period," and 2) with respect to the audit client and each of the audit client's "affiliates" when those provisions are applied to a private company offering securities in the U.S. securities markets.
The Audit and Professional Engagement Period Requirement and Affiliate Rule
SEC independence rules define the "audit and professional engagement period" ("APEP") to encompass not only the period of the accountant's engagement to perform the audit, but also those periods covered by the financial statements under examination.
"Affiliates of the audit client," as defined by the Commission, include those entities, among others, that are under common control with the audit client.
II. Impact of the Affiliate Rule and APEP Requirements on Small Entities - Private Equity Scenario
Although the affiliate and APEP requirements of the Commission's independence rules generally have far-reaching effects that pose formidable challenges with respect to any SEC audit client and its auditor, the significance of their impact, including the operational complexity that ensues for smaller companies, are perhaps best exemplifie. by considering portfolio company audit clients within private equity organizations - specifically those portfolio companies that ultimately intend to register their securities with the SEC. In private equity organizations, it is typical that there are several auditors throughout a broad network of portfolio companies that are not consolidated into a registrant's financial statements. It is also typical that individual entities within such networks will utilize public accounting firms to provide non-audit services to assist them in addressing a wide variety of business issues and initiatives.
The confluence of the APEP and affiliate rules necessitate the auditor of a portfolio company that desires to issue securities in the U.S. public market to look back over three years across a wide group of entities to assess its independence to perform an audit in accordance with Public Company Accounting Oversight Board ("PCAOB") standards. This is particularly challenging in a private equity environment given the significant number of entities under common control; entities that were not originally considered affiliates during those three years (under applicable professional standards in effect during this period). They only become affiliates and SEC independence rules apply at the time the portfolio company is required to undergo a PCAOB audit for the offering. As a result, it is common that portfolio company auditors discover situations that are violations of the SEC independence rules when performing an analysis of the look-back period, resulting in circumstances in which an entity's choice of quality auditors is limited. Such situations may serve to delay or prevent portfolio companies from obtaining the capital needed to finance early to mid-stage growth, develop or enhance product/service offerings, or meet other strategic initiatives that can be satisfied by going public.
III. Illustrative Examples
By way of example, assume that controlled Portfolio Company A intends to pursue an initial public offering (IPO). For the purpose of applying the Commission's affiliate rule, the auditor of Company A's financial statements, to be included in its filing with the SEC, must be independent of Company A and all of its affiliates (as defined by the Commission's rules). Company A's affiliates, for example, would include (but not be limited to) the private equity fund that controls Company A; the controlling private equity firm, and its parent; all other private equity funds under common control of the private equity firm or its parent; and, all other portfolio companies controlled by the other private equity funds of the controlling private equity firm ("sister entities").
As noted above, the period during which Company A's auditor must be independent includes the period under audit (the "look-back" period). Given that Company A's filing with the Commission will include three years of audited financial information, its auditors must be independent of Company A and all of its affiliates, not only during the period of the audit engagement, but retrospectively - during the three year look-back period. Accordingly, before Company A can retain an accounting firm as its auditor, a retrospective evaluation must be undertaken of relationships between the firm and Company A (including its affiliates).
Note that the look-back period was, at that time, a period during which SEC independence was not required of the proposing auditor. That is, the firm was either providing audit services to Company A in accordance with generally accepted auditing standards (requiring independence under relevant professional standards other than those of the SEC), or was not otherwise obligated to maintain its independence of Company A.
Two types of relationships that we have observed which commonly create conflicts due to the Commission's independence rules are joint business relationships and the provision of non-audit services. Consider the following fact patterns and analyses -
These examples share a common theme - that is, matters occurring during the audit period that are inconsistent with the SEC's independence rules may not raise doubts about an auditor's independence. There is precedent in the Commission's rules for an approach whereby potential independence issues can be resolved prior to the engagement of the independent auditor. Through the operation of Regulation S-X 2.01(c)(1)(iii)(B), the auditor does not fail to be independent of its new audit client due to the holding of financial interests during the audit period if those financial interests are disposed of prior to the commencement of the professional engagement period. In a similar way, PCAOB Rule 3523, Tax Services for Persons in Financial Reporting Oversight Roles, provides that an otherwise impermissible personal tax service for an individual in a financial reporting oversight role would not impair the auditor's independence if terminated prior to the commencement of the professional engagement period to perform an examination under PCAOB standards.
Given consideration to both illustrative examples, it is unlikely that a reasonable investor,1 with knowledge of the facts and circumstances cited above, would conclude that either Auditor A or Accounting Firm B would be incapable of exercising objective and impartial judgments as auditor. However, the Commission's rules do not provide a flexible framework for addressing facts and circumstances such as those described in the examples above as they do for financial interests; the relationship and non-audit service cited are simply deemed to be violations that impair independence. There is no allowance in the SEC rules to consider mitigating factors such as insignificance or immateriality in these situations. Nor is there a provision for a "reasonable investor" evaluation to be undertaken by Portfolio Company A's audit committee, considered in conjunction with the SEC's "general standard" (i.e., the accountant would not be auditing its own work, no mutuality of interests exists, etc.). Rule 2-01 also provides that " In considering this [general] standard, the Commission looks in the first instance to whether a relationship or the provision of a service: (a) creates a mutual or conflicting interest between the accountant and the audit client; (b) places the accountant in the position of auditing his or her own work; (c) results in the accountant acting as management or an employee of the audit client; or (d) places the accountant in a position of being an advocate for the audit client.". In addition, as previously stated, it is not unusual for several different public accounting firms to be providing non-audit services to numerous entities within a private equity network based on the entities' desire to address critical business initiatives and issues. Thus, it can be difficult for an entity that wishes to access the capital markets to select the most qualified auditor based on the application of the SEC's current independence rules. Accordingly, Portfolio Company A's choice of auditors has been limited in each of these scenarios; and the judgment of its audit committee has been preempted. The end result is unnecessary additional costs, time and effort, due to the expansive scope of the SEC's affiliate and APEP requirements.
IV. Conclusion
On the basis of the foregoing, we have observed that the construct of the Commission's independence rules (in particular, the requirement to be independent during the period covered by the financial statements with respect to "sister entity" affiliates - without regard to significance or materiality) does, in too many situations, act to inhibit or restrict choices of audit firms and non-audit service providers available to smaller entities. These limitations, where they exist, can impair the ability of smaller entities to obtain the capital needed to finance early to mid-stage growth, to undertake product/service enhancement and development, and to eventually "go public." Further, they serve to undermine the authority of independent audit committees - established pursuant to SEC rules, self-regulatory organizations and mandated by Congress, to oversee auditor relationships. In sum, our observations suggest that the Commission's independence requirements can, and sometimes do, have significant and detrimental economic effects on smaller entities, investors, and the U.S. capital markets.
In addition, we note that these challenges are not nearly as significant for a non-U.S. company that desires to offer shares in the U.S. A prospective foreign private issuer's auditor is only required to adhere to the SEC independence rules for the most recent of the three years of financial statements included in a registration statement filed with the SEC. Extending this consideration to U.S. companies filing to offer securities in the U.S. securities markets, would make it easier to obtain financing, while relying upon a framework that already exists within the SEC's rules to provide investor protection.
The requirements of the RFA, in part, to "…determine whether such rules should be continued without change, or should be amended or rescinded …" present the Commission with a unique opportunity: to reflect upon the extent to which the independence rules issued in November, 2000 continue to ensure that the requisite level of auditor independence is maintained, while upholding investor protection, without imposing undue complexity or costly and unnecessarily burdensome requirements. We support the Commission's efforts in undertaking this review, one that would, in our view, benefit by giving consideration to the observations of those who have "lived with" these requirements in real world settings, including the experiences of the Commission in assisting registrants and accountants with operationalizing the rules.
We would be pleased to provide further information, or respond to any questions the Commission or the staff may have in the course of conducting its RFA review. We thank the Commission for affording us the opportunity to participate constructively in this process. Please feel free to contact Michael Deniszczuck at (201) 521-4239 regarding this submission.
Respectfully submitted,
PricewaterhouseCoopers LLP
1SEC Rule 2-01(b), the "general standard" provides that "The Commission will not recognize an accountant as independent, with respect to an audit client, if the accountant is not, or a reasonable investor with knowledge of all relevant facts and circumstances would conclude that the accountant is not, capable of exercising objective and impartial judgment on all issues encompassed within the accountant's engagement. In determining whether an accountant is independent, the Commission will consider all relevant circumstances, including all relationships between the accountant and the audit client, and not just those relating to reports filed with the Commission."


text:
North Central College continued its tradition of leadership in the recognition and celebration of women's athletics on Tuesday, Feb. 1, conducting its sixth annual National Girls and Women in Sports Day (NGWSD) Luncheon in the Harold and Eva White Activities Center.
A crowd of nearly 200 attendees were on hand for the event, which recognizes the strides made in women's athletics over the past 60 years.
As part of the luncheon, one deserving woman is honored with the Cleo Tanner Award for outstanding contributions to women's athletics at North Central. The 2011 Cleo Tanner Award was presented to Marcy Kritikos '92 for her excellence on the softball field from 1989 to 1992 and her service to the softball program as an assistant coach for the past nine years.
Also featured during the luncheon was a panel discussion on the development of women's athletic programs at North Central. Six alumnae, including Kritikos, Anne Walczak '67m, Nancy Majewski '74 Range, Ann Townsend '84, Sue DeNigris '02 Kane, and Elise Manzie '10, discussed their experiences as North Central student-athletes through the years and fielded questions from the highly-engaged audience.
"I thought it went wonderfully," said North Central assistant director of athletics Stevie Baker-Watson, who organizes the event. "It was one of the largest crowds we've had, and there were a lot of great questions for the panel. I think it was very energizing and empowering for our current student-athletes to hear about these women's experiences and how far women's athletics has come."
A brief ceremony honoring the current female student-athletes at the College will be held prior to the North Central women's basketball game against North Park University on Tuesday, Feb. 8.