text:
KongZhong Corporation (KONG) Q4 2007 Earnings Call March 4, 2008 7:30 PM ET
Sam Sun - Chief Financial Officer
Yunfan Zhou - Chairman of the Board, Chief Executive Officer
Nick Yang - President, Chief Technology Officer, Director
Andy Patel - Visions Investments
C. Ming Zhao - Susquehanna Financial Group
Michael Olson - Piper Jaffray
Sam Lee - Primarius Capital
Stanley Wong - Mobile Wireless
Good day, ladies and gentlemen, and welcome to the fourth quarter 2007 KongZhong Corp. earnings conference call. (Operator Instructions) I would now like to turn the presentation over to your host for today's call, Mr. Sam Sun, Chief Financial Officer. Please proceed, sir.
Sam Sun
Thank you. Hello, everyone. Welcome to KongZhong Corporation's fourth quarter 2007 earnings conference call. You can find our Q4 2007 earnings release at our website, ir.kongzhong.com. This is Sam Sun, Chief Financial Officer for the company, with Yunfan Zhou, our Chairman and CEO and Nick Yang, our President, on the line. I will first go through our financial highlights. After my discussion, I will turn it over to Yunfan, who will review our operations and talk about our business outlook.
Overall, our Q4 financial results are better than what we expected in November 2007. Our Q4 total revenues were $19.81 million, exceeding our guidance of $18.5 million to $19.5 million. Our WVAS revenues increased in the areas of WAP, SMS, IVR, and CRBT. Our WVAS gross margin in Q4 was 48%, about four percentage points lower than the previous quarter. This is primarily due to the higher percentage of IVR revenues which generally were derived at a higher cost compared to other revenues.
In Q1 2008, we will focus more on revenue growth in WAP, SMS, and MMS, as such revenues in general enjoy higher margins.
Total WVAS operating expenses in Q4 2007 were $6.76 million, slightly higher than Q3.
In Q4, our mobile advertising revenues continued its growth trend and reached $298,000, a 12% increase from Q3. We continue our efforts in wireless Internet business. In Q4, we spent $3.22 million related with our wireless Internet sites, 24% higher than Q3, as we spent more marketing and advertising efforts on our NBA official websites. For the whole year 2007, we spent $10.64 million relating to our wireless Internet sites. We plan to spend about $10 million to $15 million in 2008.
Our U.S. GAAP net income was $687,000 in Q4. Diluted U.S. GAAP earnings per ADS were $0.02 in Q4. For 2007, our U.S. GAAP net income was $2.83 million and diluted earnings per ADS were $0.08.
Fourth quarter non-GAAP income was $1.57 million, which excluded share-based compensation costs of $672,000 and amortization of intangibles of $215,000. Diluted non-GAAP income per ADS was $0.04. For the whole year 2007, non-GAAP income was $6.01 million and diluted non-GAAP income per ADS was $0.17.
With that, I will now turn it over to Yunfan for his remarks.
Yunfan Zhou
Thank you, Sam. First of all, we are happy that we have regained the growth momentum in the WVAS business in Q4 2007. Our total revenues in Q4 increased 16% sequentially to $19.81 million, exceeding our guidance of between $18.5 million and $19.5 million. Our total revenues in 2007 was $74.02 million, about a 31% decrease from the 2006 level. Over 98% of the total revenues came from the WVAS business in Q4 and in the whole year 2007. Looking forward, although we face many continuous challenges in the WVAS business, we expect to have a better WVAS business in 2008.
There are a lot of rumors talking about the reform in the Chinese telecommunication industry nowadays. However, there is nothing confirmed or announced yet. We are paying close attention to this. Based on the information available by today, we expect our Q1 revenues to be between $20 million and $21 million.
In addition to the stabilized WVAS business, we are also pleased about the good progress in the wireless Internet business. Our mobile advertising revenues increased 12% sequentially to $298,000. Total mobile advertising revenues in 2007 were $903,000, a 328% increase from the 2006 level.
In Q4, we began the full operation of the official Chinese NBA mobile website, which then became the major driver to increase our traffic and user base and our mobile advertising revenues.
We have recently signed a strategic alliance agreement with Focus Wireless Media Technology Company Limited, or Focus Wireless, a subsidiary of Focus Media, to jointly expand our mobile advertising business and leveraging on the strong advertising sales force on Focus Wireless and KongZhong's reputable wireless Internet portal, kong.net. We expect the strategic alliance to help generate a significant portion of our mobile advertising revenues over the next two years.
Looking forward, our target for the mobile advertising revenues in 2008 is between $2 million to $3 million. We are confident about the future of our wireless Internet business, with our partnerships with NBA, MSN, Opera, Focus Wireless, et cetera. We are making our best efforts to increase our brand awareness, traffic, and mobile advertising revenue.
To summarize, although we are facing continuous challenges in WVAS, KongZhong's management believes that we will have a better WVAS business in 2008. Our investment in the wireless Internet business is the right strategy for us to achieve our vision, which is to build kong.net to be the largest wireless Internet portal in China. Thank you.
Sam Sun
Operator, we will open the line for questions and answers, please.
Question-and-Answer Session
(Operator Instructions) Your first question comes from the line Andy Patel with Visions Investments.
Andy Patel - Visions Investments
My question is the revenue that is generated from the wireless was about $230,000 while you have spent almost like $3 million in advertising. How do you justify this?
Sam Sun
Hello, Operator?
Hello, sir? Can you hear me?
Andy Patel - Visions Investments
Yes, I just asked a question. My question is on the wireless, you spent $3 million with a revenue of $250,000, with a net loss of almost $2.8 million. How do you justify this? Hello?
Sam Sun
Hello, Operator?
Sir, can you hear me?
Andy Patel - Visions Investments
Yeah, I just --
Sam Sun
Yeah, I can hear you. Please open the line for Q&A, please.
Sir, you already have a question being asked.
Sam Sun
I haven't heard anything.
Andy, please re-ask your question.
Andy Patel - Visions Investments
Okay, my question is for the wireless side, you have spent almost $3 million with a net revenue of $280,000, with a net loss of almost $2.7 million. How do you justify that?
Sam Sun
Well, we believe the wireless Internet strategy is the right strategy for KongZhong to achieve long-term future growth. That's the strategy KongZhong has taken, so in Q4, since we officially started the NBA wireless -- the official NBA wireless website, so we spent more marketing and advertising efforts on that. That's the reason the Q4 spending on the wireless Internet business is higher than Q3 and previous quarters.
And actually, in the beginning of 2007, we already planned to spend $10 million to $15 million in 2007, a similar level as we plan today for 2008. So for the whole year 2007, we spent $10.64 million relating to our wireless Internet site, which is consistent with what we planned at the beginning of 2007.
Nick Yang
This is Nick. I am the President of the company. There is a little more I want to add. If you look at the Internet portal today, the PC Internet portal today, whether it's Yahoo! or whether it's Sina or Sohu in China, they have lost more 50 or in some cases more than $100 million in net loss before they turn profit. And right now, if you look at their profit number of Yahoo!, of course, it's huge off the advertising business on the PC Internet. And if you look at Sina's financial numbers, they are making millions and tens of millions of dollars off of the PC Internet advertising business.
So in the media business model, you have to invest before you turn profit and once you do, you have the momentum to continually gain profit from this business. So right now, we are in the investment stage.
Your next question comes from the line of Ming Zhao with SIG. Please proceed.
C. Ming Zhao - Susquehanna Financial Group
Good morning, guys. A question on the cooperation with Focus Media; can you give us some details on how are you going to work with them and for the economics between you and Focus Media for providing wireless advertising?
Sam Sun
Good evening. About the cooperation with Focus Wireless, it's -- I think they principally -- Focus Wireless has a very strong sales force and we already have a pretty strong reputable wireless Internet set, Kong.net, so both parties are going to put the strongest resources we have together in order to boost the wireless Internet and mobile advertising business.
The cooperation is at this stage is a two-year cooperation and we believe from now on about at least 30% to 40% of our mobile advertising revenue will come from the cooperation with Focus Wireless.
C. Ming Zhao - Susquehanna Financial Group
Okay, so is this like they are providing some advertising technologies and then providing some of the WAP-based advertising, and then you are going to -- [inaudible] based on [inaudible] to you guys?
Sam Sun
Could you repeat that? I don't think we heard the question. Sorry, could you repeat that? The static on the line is just --
C. Ming Zhao - Susquehanna Financial Group
Sure. The question is in terms of the partnership with Focus Media, do they provide the [inaudible] and other technologies for you guys, and then provide the sales people to sell your inventory, and then you guys share revenue together?
Sam Sun
Actually, the cooperation is a distribution partnership, meaning that Focus Media, Focus wireless, in this case, recognizes the value of the KongZhong Kong.net assets, so they believe that they can form a very good sales force for KongZhong. So we want to work together in the future, sales [alliances] together, so they will sell our advertising inventory, our WAP advertising inventory for us and we'll get revenue sharing from that.
In that case, it's not a relationship which they take all of the revenue, sales revenue from the Kong.net business. It's that we still have our own sales force, which I have in the company. So we are going to work together selling the KongZhong inventory.
And I think in the next two years, the KongZhong sales team will learn a lot from the Focus Media sales team because, of course, they have a very good, very strong sales team. And we believe that we can have significant improvements in the advertising business based on this cooperation. I think it's going to be win-win for everybody.
C. Ming Zhao - Susquehanna Financial Group
Okay, great. Thank you.
(Operator Instructions) Your next question comes from the line of Michael Olson with Piper Jaffray. Please proceed.
Michael Olson - Piper Jaffray
Good morning, everybody. I just have one quick question, most of my other questions have been answered, but when you look at the gross margins for this quarter, it looks like it was around 48% for the December quarter and just looking into '08, is there any guidance you can give us as far as what the gross margin should look like in '08? If not an exact number, kind of what the trend should be? Thank you very much.
Sam Sun
Well, in terms of the gross margin, we think looking into Q1 of '08, the gross margin should be similar or slightly increased compared to Q4 2007. The main reason is, as I already mentioned, that in Q407 our IVR revenue increased a lot but generally speaking, IVR revenue has a lower margin compared to other types of revenues. So in Q1 2008, we already shifted our focus from increasing IVR revenue to increasing high margin revenue, such as WAP revenue, SMS revenue, and MMS revenue. So we don't expect for Q1 2008, although we guided a higher revenue compared to Q4 2008, compared to Q4 2007, we actually don't expect any revenue growth in the IVR revenue side. We actually expect revenue growth from the other revenue line, so that our gross margin can stabilize or even improve in Q1 2008.
Michael Olson - Piper Jaffray
Okay, that's really helpful. So do you think that that ability will continue in the gross margin throughout the remainder of the year? Do you think there is a chance that the gross margin for the full year could be potentially in the -- above 50%, or is that too aggressive?
Sam Sun
Well, we hope we can maintain this business model throughout the whole year 2008, because this model is a healthy business model.
Michael Olson - Piper Jaffray
Okay. Thanks very much.
(Operator Instructions) We have a question from the line of Sam Lee with [Primarius] Capital. Please proceed.
Sam Lee - Primarius Capital
Good evening, good morning. I have a couple of questions. Can you describe, as much as you can, you mentioned that the -- it's a continuing challenging environment for the WVAS environment. Can you talk about that a little more? Has that -- say in the last couple of years, has it been better or just different, given the environmental and regulatory environment, where they have cleaned up a lot of the bad business practices and a lot of the smaller players have left the market, leaving some of the survivors like yourself? Can you describe what that environment has been like? Has it been better or has it been worse and what kinds of challenges are you seeing?
Yunfan Zhou
I think first of all, I think the challenging environment basically comes from the following sides; first of all, it is regulatory policies, because there have been new regulatory policies introduced by China Mobile and other operators from time to time. In last Q4, it has been pretty smooth in the regulatory environment. We didn't have any big hits of revenue from any business line in the last Q4.
However, what I mean by challenging in the future is that it is pretty hard to predict what the operators, what new policies they will launch in the future, so that is one thing. And this has been quite the case for the past two or three years -- the regulatory environment is basically made by the operators and we don't have much influence on that. And also the Ministry of Information Industry.
And secondly, there are a lot of rumors about the possible reform and reorganization of the Chinese telecom operators and even the Ministry of Information Industry. Right now, we don't have any confirmed news. However, this may impact our business. We believe there could be a positive side from this reform of the Chinese telecom operators to our revenues. However, it is kind of too early to say that.
Based on the operational side, I think we have been pretty smooth internally. We are making a lot of efforts to promote our services for all the different four operators and we have seen a pretty good growth of our IVR business in Q4 and we do expect to have growth for other business lines in Q1 as well.
So I think basically we are making our best efforts and the challenging side basically comes from the outside factors.
Sam Lee - Primarius Capital
Okay, very good. I've got one other follow-up, kind of a -- just administrative; any update on investor meetings going forward, as far as anything you are going to do in China or in the U.S. in the next quarter? Are you presenting at any conferences or coming to the U.S. to do any road shows?
Yunfan Zhou
Actually, I am going to attend two investor conferences next week. One in Shanghai, organized by Piper Jaffray; the other one in Beijing by Goldman Sachs.
Sam Lee - Primarius Capital
Okay, and how about in the U.S.? Anything in the U.S.?
Yunfan Zhou
No specific plans at this stage.
Sam Lee - Primarius Capital
Okay, very good. Thanks a lot.
Your next question comes from the line of Stanley Wong with [Mobile Wireless]. Please proceed.
Stanley Wong - Mobile Wireless
Good morning and congratulations on the earnings. My question is first quickly, very specific about the mobile games. So what do you guys see the trend in the mobile games in China and what is your revenue projection for this year or next quarter from the mobile games?
Nick Yang
I think mobile games is -- as we have seen before in the past few years has been mostly casual games and mostly single download games. And right now, we are seeing the trend that the online games, especially in the online MMORPGs or the online casual games start to take growth in this area. This is what I believe will happen. It will be the major trend of the mobile game business in China, is that the trend will be from single download games it will migrate toward the network games. As the network gets faster, as the network rates get cheaper, and as more and more operators get into the mobile operation business, I think mobile games will take a very significant growth in the future. That's my belief what the trend will be.
And we have seen very good progress of our mobile games. We have a mobile game called -- in Chinese the name is called Tian Jie. I don't know if we have an official English -- Reincarnation is the English name for this game.
It is taking a very sticky user base because [inaudible] is a player in our mobile game and we have seen a very strong traction of our mobile game, because it is a major MMORPG work.
So I think in the future that as this experience of operating mobile online games, I think it will be a very strong advantage for KongZhong in the future in the mobile game business.
Stanley Wong - Mobile Wireless
So did you see any increase from the last year, the players -- basically what kind of data do you have from the mobile game player increase, or what is the rate you see?
Nick Yang
What I see is the trend is for users who migrate from a single download games to the mobile online games. I definitely see this transition. Secondly is that the increases in the mobile handset capabilities has been a very good plus for this industry, is that because the memory gets cheaper, the CPUs get cheaper, so you can have faster phones and bigger memories for cheaper prices, so a lot of the players can afford these phones with the capabilities to play.
Right now, currently we have over 500,000 registered users for Tian Jie, the Reincarnation. And as we can see from our traffic numbers, is that these users are very, very sticky. They are more -- I believe they are a lot stickier than our portal site, and I think in the future that this will be a -- I think it will be a major part of our revenue and profit for our company, mobile online games. So that's what --
Stanley Wong - Mobile Wireless
Okay, thank you. How do you monetize the mobile, the online mobile games?
Nick Yang
Right now, what we have is that playing the mobile online game is free, so you can play it for free, just like [Jun Tu] or many other online games in China. First of all, you play, you can play for free but you buy the swords, the weapons, the armors, the medicines. There's lots of ways you can charge the users to play better, so you separate the people who want to play for free and the people who are willing to pay a lot of money to get a much better user experience.
So right now, this type of game operation I believe is the mainstream way to operate games in China. And what we have seen is that on the mobile phones, right now if you play our game, Reincarnation, there's many ways you can pay us. You can pay us via SMS, you can pay us via payment cards. Right now we have worked with many payment companies. You can pay us even with China Mobile's prepaid cards. There's many ways you can pay us. There's just -- if you go on any shop in China to buy these game cards, you can pay us.
So the payment is not a problem. And also, playing games doesn't cost a lot in terms of traffic because the amount of bytes you send across the network is very small. The game is -- so you have downloaded a [big game client] into your phone but when you play, you don't transmit a lot of data.
The rough analysis I have for playing the game Reincarnation is that for every hour of play, you only transmit 500K, 500 kilobytes of data for an hour. So even with any plan, a user pays roughly only RMB20 a month in terms of traffic charges by China Mobile and you can play Tian Jie, you can play Reincarnation for free, only pay RMB20 for the traffic charges. So it's not -- it's really not -- it's really economical for players to play. It's not a big charge for them.
Stanley Wong - Mobile Wireless
Okay, so do you have any game publishers already you guys basically work with or do you guys develop all the online games by yourself?
Nick Yang
We develop them in-house. The company we have acquired a few years ago, Tianjin Mammoth, is we believe is the very, very top mobile game developer in China. If you talk around the industry, you know that Mammoth is a pretty strong team and very strong brand in mobile games. So our strategy is to develop our own major online games in-house. And also, we want to have the operational experience in-house as well, because we believe this experience in developing any operations of the major mobile online games will be an advantage for us in the future when this market takes off, so we are not reliant on outside companies, either [for technology or operations].
Stanley Wong - Mobile Wireless
Okay. Thank you.
Your next question comes as a follow-up from the line of Andy Patel with Visions Investments. Please proceed.
Andy Patel - Visions Investments
My next -- I wanted to get a guidance from you on more on where the company is heading. For the last four quarters compared to four quarters prior to that, your revenue has gone down. You are spending a lot of money on advertising and the gaming industry, you are not making money on. I mean, how do you see this company growing with this type of set-up in the next few years?
Sam Sun
If you compare our Q4 2007 revenue with that of Q4 2006, it's decreasing but the major reason is that, as we discussed in previous quarters, we experienced the regulatory changes since the second half of 2006 and then in Q2 2007, so we were absorbing all the adverse effects of the regulatory changes quarter over quarter and we hit the bottom in Q2 or Q3 of 2007. Now Q4, we have seen a pretty healthy growth from Q3.
So this is the history and the picture of KongZhong's business. And right now, KongZhong has a couple of business lines. One of them is the WVAS business, which KongZhong started the WVAS operations as early as 2002, and it is still the major business of what KongZhong is doing today.
And so the WVAS business, as I mentioned, we hit the bottom and then we have seen a healthy growth in Q4 2007 and we expect a better WVAS business in 2008. And KongZhong is also investing into the wireless Internet business since 2006, and KongZhong believes this is the right strategy and continues such investment in 2007, and will continue this kind of investment in 2008. And we already said we spent over $10 million in 2007 and we plan to spend another $10 million to $15 million in 2008, because we believe this wireless Internet business can contribute KongZhong the future growth.
In addition to the WVAS business and wireless Internet business, KongZhong also has a sizable team to design and operate the mobile online games. We believe in this field, KongZhong is already a leading company in China in terms of the mobile online games development and mobile online games operation.
And we think our patient has been paid back since the mobile online games has some sign of taking off this year, but of course we are still conservative in this and we think the mobile online game business looks good but in 2008, it may be a little early to expect really a sizable return from mobile online games, but surely it should increase pretty fast.
Andy Patel - Visions Investments
Okay, thank you.
There are no further questions at this time.
Sam Sun
Operator, any other questions?
No, sir, there are no further questions at this time.
Sam Sun
All right. Well, thanks to everyone for calling in and we look forward to talking to you again next quarter. Thanks.
Ladies and gentlemen, thank you for your participation in today's conference. This concludes the presentation. You may now disconnect. Have a good day.
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A man ran into the Colorado River trying to avoid officers during a foot chase Thursday afternoon, the Grand Junction Police Department said.
The Roaring Fork School District says it will be a safe environment for immigrant students amid racially motivated incidents across the country following the presidential election.
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Hotel Ilapuram
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Based on reviews from across the web.
Hotel Ilapuram Hotel Details
Hotel Ilapuram is a luxury boutique hotel is located in Vijayawada, 1 km from the Vijayawada Junction Railway Station. It features panoramic views of the hills and the Krishna River.
This four floored hotel boasts of 77 well furnished rooms are equipped with televisions, minibars, Well appointed bar and rest with separate family enclosure, 24 hours room service, and much more.
The Ilapuram Hotel has an in-house restaurant and a gymnasium. The hotel also provides a travel desk, car rental, conference hall, gymnasium, health club, laundry service, doctor on call and internet access.
Centrally located in the business district of the city, The hotel 0.5 km from the Lenin Centre Bus Stop and 19 km from the Vijayawada Airport.


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Cranberry-Tomato Barbecue Sauce
Total Time
Prep 20 mins
Cook 0 mins
Use this sweet and tangy barbecue sauce as you would any other, brushing it on during the final few minutes of cooking. For a spicier sauce, increase the cayenne.
Ingredients Nutrition
- 1 tablespoon olive oil
- 1 medium onion, finely chopped
- 2 garlic cloves, minced
- 1 (12 ounce) bag cranberries (fresh or frozen)
- 1⁄2 cup maple syrup
- 2 tablespoons mild molasses
- 3 tablespoons no-added-salt tomato paste
- 2 tablespoons balsamic vinegar
- 1 1⁄2 teaspoons Worcestershire sauce
- 1⁄2 teaspoon cumin
- 1⁄4 teaspoon salt
- 1⁄4 teaspoon cayenne pepper
- In a large saucepan, heat oil over low heat. Add onion and garlic and cook, stirring frequently, for seven minutes or until onion is tender.
- Add cranberries, maple syrup, and molasses and cook, stirring frequently, for seven minutes or until most of cranberries have popped.
- Stir in tomato paste, vinegar, Worcestershire sauce, cumin, salt, and cayenne and cook five minutes or until the sauce is of ketchuplike consistency.


text:
Details of this Paper
Create an interface
1. Create an interface that allows Alexander and Elizabeth to view the flowers in their pack.;2. On this interface we should have an add button that adds new flowers;3. We should be able to remove flowers by a click of a button (you will also need to select the index of the flower to delete).;4. Your search should act as a filter ? so if I search for something partial like the letter ?r? in the flower name. It should give me all flowers that contain the letter ?r? in their name. You only need to search by name, nothing else.;How this interface looks is COMPLETELY up to you, but it should be intuitive and easy to learn.
Paper#67192 | Written in 18-Jul-2015Price : $27


text:
Wed, 13/10/2010 - 15:03
Knight Capital Group has appointed David I. Sellers as managing director, head of sales for Hotspot FX in Europe.
Sellers joins from EBS/ICAP where he led new business development.
Based in London, he oversees sales for Hotspot in both the UK and continental Europe, covering Hotspot's client base of banks, hedge funds, institutions, commodity trading advisers and corporates.
Sellers will report to John Miesner, head of global sales for Hotspot FX.
"Due to effective client development and the continuing currency volatility, Hotspot FX's reported volume year-to-date is more than 80 percent higher than the same period last year," says Miesner. "David has the requisite management experience, relationships and industry knowledge that will allow us to further penetrate the European market. I am pleased to welcome him to the team."
Hotspot FX, a subsidiary of Knight Capital Group, operates the first foreign exchange ECN for institutions. It allows clients to access deep liquidity in more than 50 currency pairs plus gold and silver.
"I'm delighted to be joining Knight," says Sellers. "We have a great opportunity to grow the FX spot business in Europe through our existing client base and new target prospects. It's a challenge I very much look forward to."
Mon 05/12/2016 - 09:39
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Mon, 05/Dec/2016 - 12:30
Mon, 05/Dec/2016 - 10:28
Mon, 05/Dec/2016 - 09:39
Mon, 05/Dec/2016 - 09:34
Mon, 05/Dec/2016 - 09:27
Mon, 05/Dec/2016 - 07:51


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Medium | Female
Slide to see the images
Tootsie, DOB 4/30/2016, Calico, DSH
Adopt me with my best friend Minnie Mouse!
You can meet Tootsie @ Fullerton Petsmart @ 1411 S Harbor Blvd. just north of the 91 freeway Saturdays from 11:00 am to 4:00 pm after September 3, 2016


text:
Three new pens from INM promote strong, healthy nails. These convenient treatments can be used in the salon or retailed for home use.
KERATINpen: This strengthening tool provides provitamin B5 to promote growth and health as well as keratin to provide protection from chipping, peeling, and cracking of the natural nail. The soft-tip pen makes application easy — simply apply two coats of the treatment to the cuticle and natual nail bed followed by one coat every day.
CUTICLEpen: This cuticle moisturizing pen nourishes and strengthens brittle nails while softening cuticles in preparation for maintenance. Apply once to the cuticles and push them back. Reapply if needed. The product will begin to work immediately. The treatment must be removed from the nails before the polish application.
MANICUREpen: This 3-in-1 manicure pen is perfect for at-home maintenance. Its compact size makes it easy to carry at all times and great for travel. It contains oils and vitamin E to moisturize, soften, and nourish the cuticle. The spatula-shaped cap can be used to push back cuticles and the nail file on the cap can be used for shaping nails.
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A Masters degree gives you the opportunity to either further your understanding of a particular question or take off in a completely different way using skills you have gained from your previous undergraduate degree.
An education in finance and banking can lead to a variety of careers in the financing industry. Programs may focus on advertising and marketing, accounting principles, lending standards, credit reporting, business communications and retirement investing.
French is the official language in the islands of French Polynesia and is the language most widely used. French Polynesia's university offers students a wide range of topics, a large library, and room for international students. Available subjects include the sciences, cultural studies, research, and professional education.
Top Master Programs in Finance and Banking in French Polynesia 2017
Comprendre les modèles européens et leurs particularités dans le business, Maîtriser les bases de l'analyse économique et de la gouvernance stratégique... [+]


text:
Listing Courtesy of Tlc Real Estate Services
Listing information
- Beds: 3
- Total Rooms: 7
- New Construction: No
- Estimated Annual Taxes: $2,323
- Style: 2-Story
- Baths: 3 (Full: 2 3/4: 0 1/2: 1 Other: 0)
- Stories: 0
- Special Considerations: Bank/Lender-Owned
- Association Fee: $40
- Year Built: 2003
- Status: Active with Contingency
- Parking Type Description: Attached 2 cars
- Total Square Footage: 1,712 ($93.40 per sq. foot)
- County: Will
Additional Rooms No additional rooms
Age 11-15 Years
Air Conditioning Central Air
Area Joliet
Area Amenities Curbs/Gutters, Park/Playground, Street Lights, Street Paved
Assessment Includes Common Insurance
Basement Full
Basement Bathrooms (Y/N) No
Basement Description Partially Finished
Bath Amenities Whirlpool
Built Before 1978 (Y/N) No
Contingency Flag Attorney/Inspection
Disability Access and/or Equipped No
Driveway Asphalt
Exterior Building Type Vinyl Siding
Garage On-Site Yes
Garage Ownership Owned
Garage Type Attached
General Information Commuter Bus, Interstate Access, School Bus Service
Heat/Fuel Gas
Lot Size Less Than .25 Acre
Master Association Fee No
Master Bedroom Bath Full
Other Bedrooms (Below Grade) - 0, Special Service Area - N, Tax Year - 2015, Total Full/Half Baths - 2.1, Township - Troy
Ownership Fee Simple w/ HO Assn.
Parking Garage
Possession Closing
Property Type Detached Single
Recent Rehab (Y/N) Yes
Sewer Sewer-Public
Special Assessments N
Tax Exemptions None
Type Detached 2 Stories
Virtual Tour None
Water Public
Waterfront (Y/N) No
Dining Room Main Level 10X9
Family Room Main Level 15X14
Kitchen Main Level 16X9
Living Room Main Level 23X12
Bedroom 2 2nd Level 10X10
Bedroom 3 2nd Level 10X10
Laundry Room 2nd Level 5X3
Master Bedroom 2nd Level 13X12
Listing Courtesy of Tlc Real Estate Services


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decided: January 27, 1953.
SINGERv.A. HOLLANDER & SON, INC.
Appeal from United States District Court for Dist. New Jersey, Forman, Judge.
Before Biggs, Chief Judge, and Goodrich and Staley, Circuit Judges.
GOODRICH, Circuit Judge.
This suit under the federal antitrust statutes*fn1 marks another battle in a long internecine war carried on between the parties.*fn2 No doubt the fact that the litigants stem from common ancestors has added zest to the contest in their various legal jousts.
The facts which are the background of this particular piece of litigation have been stated so many times that we shall not waste good printers' ink and law library shelf space by a long recital of them. They were fully stated and considered by Judge Forman in the district court 110 F.Supp. 71, and were likewise set out in litigation between the parties in the case of A. Hollander & Son v. Imperial Fur Blending Corp., 1949, 2 N.J. 235, 66 A.2d 319. It is sufficient to say here that Singer entered Hollander's service in 1940 upon a five-year term of employment. Employer and employee executed a long, elaborate contract most of which is not important for our case here. The two provisions about which the plaintiff complains in federal court are sections 4 and 8 of the contract. One of them bound the employee not to engage in the fur-dyeing business for two years following the expiration of the five-year period. The other provided that the employer could, during the term of employment, "suspend" the employee from his position, paying him his salary during suspension, and that the employee would not, if, as and when suspended, engage in gainful occupation during the time. Singer was suspended during his term of employment, was paid, and what else he did during the time will be developed presently. Singer asserts that these two provisions are in violation of federal antitrust legislation and claims damages and injunctive relief. This the district court refused him and, on motion, entered summary judgment for the defendant.
In New Jersey state court litigation Singer claimed that the two-year provision was an unreasonable restraint of trade and that the provision for suspension was illegal because it deprived the world of his genius as a processor of rabbit skins during its operation. Both claims were denied by the Supreme Court of New Jersey and the Hollanders were awarded a sweeping victory by the decision cited above.
The plaintiff has had the benefit of ingenious counsel, no matter what his personal shortcomings may have been. It is argued here that in spite of having lost the battle in the New Jersey courts the field is open for another engagement in a federal forum. While what constitutes an unreasonable restraint of trade, it is said, is a common law matter, nevertheless a federal court, which has exclusive jurisdiction of suits under the Clayton Act,*fn3 must adopt its own test of what the common law is with regard to restraint of trade. Otherwise there might be as many tests for liability-creating conduct under antitrust statutes as there are states. Furthermore, it is argued, a state decision saying that under state law a given restraint is not unreasonable is not res judicata in a suit under the federal statutes because the subject matter is not the same. The New Jersey court in this case, the argument continues, could decide that this contract was not unreasonable under the law of New Jersey, but the legal conclusion that it is not unreasonable under the law of New Jersey is, it is urged, of no relevance in determining whether it is unreasonable under the federal statute.So, the plaintiff urges, he is entitled to have the employment contract looked at anew through federal eyes.
For the purpose of this case only we go along with this argument. The district judge did also. Assuming, then, that federal questions are to be looked into, what issues do they present? One is an interesting point of the sort lawyers like to call "nice," namely, do the antitrust statutes apply to contracts of employment? There certainly is an indication that they do from the Gardella case.*fn4 And, for the purpose of this litigation, we may assume that on a proper set of facts relief against a contract of employment which constitutes unreasonable restraint of trade, or a contract tending to monopoly and involving interstate commerce, might be had under the antitrust legislation. We assume, but we do not decide it. On the basis of that ad hoc assumption of law, there would follow the questions whether the restrictive provisions in the Singer-Hollander employment contract were such as to bring the agreement under the ban of federal antitrust law.
But before an examination of these interesting and difficult questions, there is the matter of an ubiquitous rule which cuts clear across this litigation. The district judge pointed it out.What he said was something the plaintiff obviously does not care to stress here, that is, that although the decision made by New Jersey's highest court on New Jersey law is not a decision governing either liability or immunity under federal statutes, nevertheless facts found through litigation in any form are in general conclusive upon the parties and those in privity with them in litigation thereafter. The district judge was clearly correct in this.
What he was applying is the branch of res judicata known as collateral estoppel.*fn5 It is growing law and has been the subject of very considerable development in the last decade by the Supreme Court of the United States.*fn6 A short paragraph from Stoll v. Gottlieb, 1938, 305 U.S. 165, 172, 59 S. Ct. 134, 138, 83 L. Ed. 104, states the essential reason for the rule:
"Courts to determine the rights of parties are an integral part of our system of government. It is just as important that there should be a place to end as that there should be a place to begin litigation. After a party has his day in court, with opportunity to present his evidence and his view of the law, a collateral attack upon the decision as to jurisdiction there rendered merely retries the issue previously determined. There is no reason to expect that the second decision will be more satisfactory than the first."
When the facts found in the New Jersey litigation between the parties are examined we think that the legal contentions made in the plaintiff's argument remain as interesting problems but give him no help.
In the New Jersey litigation the Supreme Court of New Jersey affirmed "the findings of fact made by the Vice Chancellor and incorporated in the final decree." 66 A.2d at page 327.
The Supreme Court of New Jersey also made some fact statements of its own.That court said:
1. "The record establishes beyond doubt Singer's infidelity to Hollander through failure to serve faithfully and exclusively; divulgence of trade secrets to Imperial Corporation, specifically organized by him to compete with Hollander during the period of employment; granting to Imperial of formulae developed by him; and active competition against Hollander subsequent to discharge, all in violation of the express provisions of the employment contract. Under the contract he was to be loyal, faithful and dependable, but the record conclusively shows him to have been subtle, false and treacherous. Breach of the employment contract by Singer is clear and unequivocal and his conspiracy with the other respondents to profit from the trade secrets and formulae of the appellant is fully and firmly established." 66 A.2d at page 323.
2. "The covenants in Paragraphs 2 and 3 in the employment contract to perform faithfully the assigned duties, not to divulge trade secrets or processes or use them for personal profit, to turn over to the employer all new discoveries made by Singer and not to engage in other businesses during the term of employment, are clearly reasonable demands which the employer may exact from his employee. * * * The validity of these covenants cannot be and is not disputed but it is claimed breaches thereof have not been established. The record fully supports the conclusion that each restriction has been violated by Singer * * *." 66 A.2d at page 325.
Some of the findings of the Vice Chancellor thus affirmed by the Supreme Court may be noted. It is necessary to state these because the Vice Chancellor's opinion has not been printed and was marked "not for print in any report." We shall not mention all of them by any means but will pick out some which seem to us significant.Among the Vice Chancellor's findings are these:
1. That Singer had been entrusted with Hollander's master formulae books.
2.During the period of his employment he promoted and organized a rival business contrary to the terms of the contract.
3. The was suspended because Hollander's management became suspicious of his activities in connection with this rival business.
4. When suspended he removed the formulae books from the plant "and destroyed such papers and documents as he thought might later embarrass him."
5. He gave a man named Villani instructions in expert dressing and dyeing of rabbit fur and allowed this man access to his employer's formulae books.
6. He went into the employment of the rival company immediately after the termination of his contract and ignored the provision for staying out of competition after the termination of his contract.
All these conclusions of fact and others were worked out in a case in which there was voluminous testimony and in which the Vice Chancellor, in commenting upon it, said he had never had a case in which so much perjured testimony had been given.
During the argument before us suggestions were made that certain findings of the New Jersey courts were without sufficient support in the evidence. This is an argument without weight. We are not here reviewing, and it is not our business to review, the correctness of fact conclusions reached by the Vice Chancellor of the State of New Jersey and its Supreme Court. The parties had their days and weeks in those courts, and the very basis of the rule of collateral estoppel is that after such a trial fact issues are concluded. As the Supreme Court pointed out in the quotation above, there is no reason to expect that another contest would produce any more accurate a result.
Where does this recital leave the plaintiff's case? In the first place, it surely settles any claim he has to equitable relief of any kind. It is undisputed that one who seeks equitable relief must come with clean hands. On the basis of the facts found this plaintiff has hands which all the perfumes of Arabia would not sweeten.
The fact findings cut deeper than any narrow application of the clean hands maxim, however. Singer is found to have violated nearly every one of the relational duties which arise out of the employment of one person by another. He is not a case of an unskilled laborer. According to his own claims, Singer is a possessor of superior skill in one branch of the fur industry. He was employed by Hollander as an expert and executive, and put in charge of the Long Branch, New Jersey, plant of his employer. As the Supreme Court of New Jersey pointed out, the obligation to serve faithfully, not to use his employer's secrets for personal profit, and the like, were written into the contract and were flouted by Singer. But such duties were not created by the contract. They exist as a matter of common law and they arise from the relationship between the parties. It does not take a contract to call for the duty of loyalty on the part of an agent, nor to provide that one who works for another shall not steal the latter's property, tangible or intangible. All these are matters of common law.*fn7 "To be secretly acting for the benefit of an adverse party, while ostensibly acting for one of the parties, is a fraud upon the latter, and a breach of public morals which is not permitted." Winget v. Rockwood, 8 Cir., 1934, 69 F.2d 326, 330.
Assume for the moment that there is some claim the plaintiff could make against the defendant on the basis of antitrust law.*fn8 Let it be understood that this is an assumption, not a conclusion. Has he standing to ask for judgment in his favor? We think not. There are analogous instances in the law where one loses his standing to enforce a right because of his own misconduct. Thus, one who owns a trade-mark and uses it to deceive the public may not have relief for what otherwise would be an actionable infringement.*fn9 Again, one who possesses the law-given monopoly of a patent loses his rights against infringement if he has sought to extend his patent monopoly into matters in the public domain.*fn10
These are instances where the plaintiff's wrongdoing is directed toward the public at large. We think this case is stronger against one who has so grossly violated a fiduciary relationship as this plaintiff has done. He may not be heard to complain of some incidents in an employment relationship whose fundamentals he has completely repudiated by his conduct.
The judgment of the district court will be affirmed.
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text:
Can anybody tell me why Smith and many other goggle manufacturers don't offer non-mirror spherical lens replacements?
post #1 of 6
11/2/13 at 5:11pm
Thread Starter
Smith does not even offer normal replacement lens to some of their most popular older designs either so my guess is they want to sell new goggles instead of new lens.
nothing on prolens.com?
Isn't the RC36 spherical and non-mirrored? They have those for the Phenoms, for instance...
For most Smith goggles the RC36, Polarized Rose Copper, and Blackout are the only non-'mirror' lenses they offer.
However, it's worth noting that many of their 'mirror' lenses just have a mirror finish and aren't totally opaque, if that's the OP's concern.


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Dog Walking in Island Estate, Clearwater, FL
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Rover is the simple, savvy way to find and book a dog walker in Island Estate, Clearwater, FL. Founded on the belief that everyone should have the opportunity to experience the unconditional love of a dog, Rover makes it easy for dog owners throughout the U.S. to reach walkers who offer dog walking. Just like you, Island Estate dog walkers on Rover are dog lovers too. Many of our walkers offer dog walking services and would love to take care of your dog when you can't be there. Book a 30-minute walk anytime you need it, and discover just how many of your neighbors are dog lovers too. You'll be glad to know dog walking booked on Rover is covered by the same great benefits as overnight sitting, including premium pet insurance, photo updates, and 24/7 support.
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text:
Bligh County
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| Bligh
New South Wales
Location in New South Wales
Bligh County was one of the original Nineteen Counties in New South Wales and is now one of the 141 Cadastral divisions of New South Wales. The Cudgegong River and the Goulburn River are its southern boundaries; the Krui River is the eastern boundary, and the Burragundy River the northern boundary. It includes the villages of Cassilis and Dunedoo.
The county was named after William Bligh, Admiral and Governor of New South Wales (1805-1808).[1] The Electoral district of Phillip, Brisbane and Bligh was the first electoral district for the area, between 1856 and 1859.
Parishes within this countyEdit
A full list of parishes found within this county; their current LGA and mapping coordinates to the approximate centre of each location is as follows:
|This page uses content from the English language Wikipedia. The original content was at Bligh County. The list of authors can be seen in the page history. As with this Familypedia wiki, the content of Wikipedia is available under the Creative Commons License.


text:
(pictured above: Dr. Cornel West being arrested at the demonstration.) This message was read to the participants in Oct. 13 for the Moral Monday in Ferguson, Mo. My brothers and
Tag "message"
(pictured above: Shirley Caesar performs at United Metropolitan.) First Lady of Gospel Shirley Caesar brought down the house on May 16 with her stirring performance at United Metropolitan Missionary Baptist
Wake Forest University will hold its 49th annual Lovefeast on Sunday, Dec. 8 from 8 – 9:30 p.m. in the school's Wait Chapel. The service is free and open to
For decades, hip hop music and culture has taken a beating for perpetuating what many believe are misogynistic and harmful messages. Winston-Salem resident Lloyd Leonard Jr. is hoping to change
Former hustler sharing his cautionary tales with young people For much of his youth, High Point native Greg Commander was
Mark Maxwell and Timothy Young and their family are featured in a video produced by the Campaign for Southern Equality


text:
Play: Wicked Rider
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Description: Wicked Rider
Description: Wicked Rider free online new bikes and motocross games.If you are looking for some free online bikes or motorcycle games to have a blast we got a special bike game for you. Wicked Rider is a motorcycle racing game with upgrades, unlockable tracks, and a unique bet feature. Collect nitro and use it to get ahead of your opponents as you try to finish the race in first place. You will need to at least finish the race in third place to earn money. This money is used to upgrade your bike and unlock tracks. Unlocking tracks will also unlock rivals who you can place bets against to make things more interesting.
Control: Use arrow keys to balance and drive your bike and press N for nistro to bust up your speed.
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text: the IPAD is ok but i am waiting for the IPADD complete with LCARS interface, and camera built in for video confrencing, and CDMA support so i can use it on my sprint network (or wimax so i can use it on sprint wimax when it hits my area) also i cant wait for VMWARE on it so i can run windows 3.11 NT5 and openbsd virtualized on this 1ghrz cpu. (on the note of cpus why not get a i7 mobile in the next one! lower battery usage longer battery life and lots more power) i cant belive he said this thing will do more then a netbook. XD my "netbook" is a panasonic CF-R7 it has a 1.2 Ghz Core 2 Duo (yes you read that right) 2 gigs of ram. can take a decent drop and redirects water silled on the keyboard... the new ones this year look amazing panasonic.jp/pc/ but i got sidtracked. i want one of these. http://memory-alpha.org/en/wiki/PADD


text:
If this alleged photo of Tupac is A) authentic and B) current, dude's got some 'splaining to do, Lucy.
All right, so, yesterday, the always dependable, completely reliable, trustworthy sleuths over at TMZ posted a series of photos of some guy, who looks a helluva lot like Tupac, that were allegedly snapped in some bar in the Big Easy last weekend. Seems viable. I mean, everybody knows that a cat who presumably (if this picture's to be believed, anyway) faked his own demise, walks around in broad daylight in one of the most visible cities in the world, knowing full well that everyone and his cousin has a cell phone camera. Hey, it could happen. Even more entertaining than than entertaining that notion, however, is reading through the comments of folks as they consider/attempt to debunk the prospect that one of rap's greatest MCs (in our humble opinion, at least) is still among the living. 2Pacalypse now? Eh, not likely.
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December 4, 1985
BETTY A. SPENCER, PETITIONERv.COMMONWEALTH OF PENNSYLVANIA, UNEMPLOYMENT COMPENSATION BOARD OF REVIEW, RESPONDENT
Appeal from PETITION FOR REVIEW Court
Edward M. Pulaski, Esq., LEGAL SERVICES OF NORTHEASTERN PENNSYLVANIA, INC., Wilkes-Barre, Pa. 18701 for Petitioner.
Charles Hasson, Esq., Michael Alsher, Esq., Harrisburg, Pa. 17120 for Respondent.
Before Hon. James Crumlish, Jr., Pres. Judge; Hon. Theodore O. Rogers; Hon. John A. MacPhail; Hon. Joseph T. Doyle; Hon. Francis A. Barry; Hon. James Gardner Colins; Hon. Madaline Palladino concurring. Judge Macphail, Dissenting; Jd. Doyle Join IN This Dissent
Betty A. Spencer (Claimant) appeals from a decision of the Unemployment Compensation Board of Review (Board) which reversed a referee's decision and denied benefits pursuant to Section 402(e) of the Unemployment Compensation Law (Law).*fn1 For the reasons set forth below, we vacate and remand for additional findings of fact.
Claimant was employed by the Cross Mountain View Guest Home (Employer) as a nurse's aide from October 30, 1982 to November 7, 1982. Claimant was discharged because she refused to work in the kitchen, cooking food for the Employer's paying guests. The referee found that, at the time she was hired, Claimant and the Employer agreed that Claimant would not be required to perform any cooking duties. The referee held that it was not willful misconduct for Claimant to refuse to perform work which the Employer had previously agreed she would not have to do, and granted benefits.
The Board, without taking any additional testimony or evidence, found that the Employer had told Claimant that her duties would involve working in the kitchen on some days, and that Claimant was aware of these duties when she accepted the job. Based on these findings, the Board concluded that Claimant's refusal to cook constituted willful misconduct, which rendered her ineligible for benefits.
The sole basis for the Board's reversal of the referee's decision was the Board's determination that the Employer's testimony concerning the stated terms of Claimant's employment was more credible than the testimony of Claimant, although the referee had accepted Claimant's testimony. The issue presented in this appeal is whether a credibility determination between conflicting testimony, made by a referee who sees and hears the witnesses, may be reversed by the Board only because the Board finds the testimony rejected by the referee to be more credible than the testimony accepted by the referee.
The responsibilities of the referee are set forth in Section 502, 43 P.S. § 822, which states:
Decision of referee; further appeals and reviews
Where an appeal from the determination or revised determination, as the case may be, of the department is taken, a referee shall, after affording the parties and the department reasonable opportunity for a fair hearing, affirm, modify, or reverse such findings of fact and the determination or revised determination, as the case may be, of the department as to him shall appear just and proper.
(Emphasis added.)
The statutory language governing the functions of the Board is contained in Section 504 of the Law, 43 P.S. § 824, which provides:
Powers of board over claims
The board shall have power, on its own motion, or on appeal, to remove, transfer, or review any claim pending before, or decided by, a referee, and in any such case and in cases where a further appeal is allowed by the board from the decision of a referee, may affirm, modify, or reverse the determination or revised determination, as the case may be, of the department or referee on the basis of the evidence previously submitted in the case, or direct the taking of additional evidence.
Although this section does not specifically state that the Board is the ultimate finder of fact, the Board's ability to reverse a referee's determination on the basis of evidence previously submitted in the case led this Court to conclude that it is the Board, not the referee, which is the ultimate factfinder.
On appeal from the Board, this Court's scope of review is to determine whether the decision is in violation of the constitutional rights of Claimant, is not in accordance with the law, or whether any finding of fact made by the Board and necessary to support its decision is not supported by substantial evidence. 2 Pa. C.S. § 704. In an unemployment compensation case the findings of fact are conclusive on appeal so long as the record, taken as a whole, contains substantial evidence to support those findings. Taylor v. Unemployment Compensation Board of Review, 474 Pa. 351, 378 A.2d 829 (1977). Substantial evidence is such relevant evidence as a reasonable mind might accept as adequate to support a conclusion. It must be more than a mere scintilla creating suspicion of the existence of fact. Universal Camera Corp. v. National Labor Relations Board, 340 U.S. 474 (1951); Criswell v. Unemployment Compensation Board of Review, 38 Pa. Commonwealth Ct. 444, 393 A.2d 1071 (1978).
This Court has held that the existence of conflicting testimony does not mean that there is not substantial evidence to support the findings of fact. Criswell. The problem presented with conflicting evidence is that a finding of fact accepting either of the conflicting positions would be supported by evidence in the record. The consideration presented in the case at bar is whether the Board should defer to the referee's choice of credible testimony.
Claimant argues that the Board should not be permitted to modify or reverse findings of the referee which are founded upon credibility determinations. This argument is premised on the fact that it is the referee who has the opportunity to observe the demeanor of the witnesses and to draw inferences from the testimony based on factors not reducible to paper, e.g., facial expression or intonation, which enable the referee to determine the truthfulness of the witness. The Board does not have the benefit of such observation, having before it only the transcript of the testimony.
Claimant relies primarily upon our Supreme Court's decision in Treon v. Unemployment Compensation Board of Review, 499 Pa. 455, 453 A.2d 960 (1982). Claimant contends that Treon abolishes the idea that the Board is the ultimate finder of fact. We disagree. Treon held that the Board may not disregard findings made by the referee which are based upon consistent and uncontradicted testimony without stating its reasons for doing so. The rationale for this holding was that the referee had listened to the testimony of the only witness, observed his demeanor, and had made findings of fact based upon that uncontradicted testimony. Id. at 461, 453 A.2d at 962. The Treon Court stated that the Board had the right to disbelieve testimony even if uncontradicted, but did not have the right to arbitrarily and capriciously disregard findings of the referee based on that testimony. Id.
We believe that Treon limits the ability of the Board to ignore a referee's credibility determination. Therefore, we will evaluate the actions of the Board in the instant case in light of the concerns of our Supreme Court, as enunciated in Treon,*fn2 and in view of the approach to substantial evidence review utilized in the federal court system.
The approach used in the federal administrative system is instructive, because the scope of review is the same. See 5 U.S.C. § 706. In an administrative agency appeal the administrative law judge (ALJ) is the tribunal that conducts hearings, corresponding to the referee's position in unemployment compensation cases. The findings made by the ALJ are treated as part of the record, and must be accorded great deference when issues of credibility may be dispositive of the case. Universal Camera. Reviewing courts will find federal agency decisions unsupported by substantial evidence when they hinge on assessments of credibility contrary to those made by the ALJ who heard the witnesses. Moore v. Ross, 687 F.2d 604 (2d Cir. 1982), cert. denied, 459 U.S. 1115, 103 S. Ct. 750 (1983). A Board is able to overrule an ALJ's findings crediting or discrediting a witness's testimony if those findings are in conflict with strong inferences from documentary evidence, from undisputed facts in the record, or from other evidence credited by the ALJ. Moore v. Ross, 687 F.2d at 607. Substantial evidence review of this type protects against the danger that ultimate administrative fact finders, who have not heard the witnesses testify, will arbitrarily reverse the credibility findings of ALJ's who have heard the testimony. The ALJ's decision is a significant factor to be considered by the reviewing court when it assesses the substantiality of evidence supporting an agency decision. Id. at 609.
Like the federal court's scope of review, our substantial evidence test is based on the record as a whole. Taylor. In order to determine the substantiality of evidence, a reviewing court must take into account whatever in the record fairly detracts from its weight.*fn3 The referee's decision is as much a part of the record as the testimony. This does not mean that a referee's findings are to be given more "evidentiary" weight than they reasonably deserve. We intend only to recognize that evidence supporting a finding of the Board may be less than substantial when the referee has viewed it and drawn a contrary conclusion. The Board is still free to overrule a referee's findings crediting or discrediting a witness's testimony, if the Board can specify factors which undermine the referee's conclusion. Cf. Treon. We will accord special deference to the determination of the referee who sees the witnesses and hears them testify. While we do not hold that the Board is bound by the referee's credibility determination, the probative weight which may properly be given to testimony is severely reduced when an impartial referee who has observed the witnesses has drawn different conclusions.
Our decision is based in part on the discussion of the Court of Appeals for the Second Circuit in Moore v. Ross. That case involved a challenge to the procedure used by New York State Unemployment Compensation authorities, which, as in Pennsylvania, treated the Unemployment Compensation Board as the ultimate finder of fact. The Court in Moore v. Ross strongly intimated that utilization of the federal substantial evidence test by New York Courts reviewing unemployment compensation determinations would insure against due process violations which might occur if a Board, reviewing a paper record, reversed a referee on credibility without some articulated rational reason for doing so.
We hold, therefore, that when a referee has discredited testimonial evidence, either expressly or by implication,*fn4 the Board must indicate its reasons for overturning the referee's finding on credibility. The Board must, in its decision, point to documentary or other testimonial evidence which supports the testimony discredited by the referee, or to specific inconsistencies within the testimony accepted by the referee which would justify rejecting the referee's findings. To the extent that prior cases of this Court are inconsistent with our holding herein, they are overruled.
Applying this substantial evidence review to the case at bar, we must overrule the Board's finding that the Employer informed Claimant at the time she was hired that her duties would include working in the kitchen as a cook. The record contains conflicting testimony on this issue, and the referee chose to accept Claimant's version as more credible than the Employer's version. The record contains no other evidence which supports the Board's acceptance of the Employer's testimony, undermines Claimant's testimony, or provides the Board with reason to disregard the referee's credibility determination. The referee's refusal to accept the Employer's testimony diminishes its weight, and without other evidence to corroborate or support a finding based on the Employer's testimony, we must reject such a finding as not supported by substantial evidence.
Our inquiry is not ended at this point. Although Claimant's agreement at the time she was hired did not include kitchen duties, her refusal to perform those additional duties may still constitute willful misconduct if the Employer's request was reasonable and Claimant did not have good cause to refuse. See Kretsch v. Unemployment Compensation Board of Review, 83 Pa. Commonwealth Ct. 169, 476 A.2d 1004 (1984). Because the Board did not make specific findings on Claimant's job duties, we cannot decide whether, as a matter of law, the Employer's request that Claimant work in the kitchen was reasonable. We must remand for findings of fact to support a decision on this issue.
Therefore, because findings number three and four of the Board are not supported by substantial evidence, we vacate the decision of the Board, and remand for further findings on Claimant's job duties, and on the duties of other similarly placed employees. The Board is also directed to resolve the question of whether the Employer's request that Claimant perform additional duties was reasonable, and whether Claimant's refusal of those duties, under the circumstances, constituted willful misconduct.
AND NOW, December 4, 1985 the decision of the Unemployment Compensation Board of Review No. B-215828, dated March 11, 1983, is vacated and the matter is remanded for further proceedings in accordance with the foregoing opinion.
Jurisdiction Relinquished.
Jurisdiction Reliquished.
MacPHAIL, Dissent
I respectfully dissent.
It appears to me that the majority is extending the holding of our Supreme Court in Treon v. Unemployment Compensation Board of Review, 499 Pa. 455, 453 A.2d 960 (1982), without cause or necessity for doing so and is imposing a difficult task upon this Court in future cases where the Board finds facts different from those of the referee. The majority states
We will accord special deference to the determination of the referee who sees the witnesses and hears them testify. While we do not hold that the Board is bound by the referee's credibility determination, the probative weight which may properly be given to testimony is severely reduced when an impartial referee who has observed the witnesses has drawn different conclusions.
Spencer v. Unemployment Compensation Board of Revi ew, (No. 972 C.D. 1983, filed December 4, 1985, slip op. at 7. In reaching this conclusion, the majority refers to and adopts the analysis set forth in Moore v. Ross, 687 F.2d 604 (2d Cir. 1982), cert. denied, U.S. 103 S. Ct. 750 (1983). My reading of Moore would indicate that the Court there held that the Board's reversal of the factfinder's assessment of "testimonial credibility" is not a violation of the Claimant's due process rights. The Court also cited several cases decided within its own jurisdiction for the principle that credibility determinations are questions of fact within the Board's province.
This Court has held on many occasions that in unemployment compensation cases, the Board is the ultimate factfinder, and I do not view Treon as contrary to that view; consequently, I can see no reason to change it.
One practical problem with the result reached by the majority is that the unemployment compensation referees, sometimes as a matter of necessity but more often as a matter of convenience, conduct telephonic hearings. Where this occurs, how would this Court apply the "special deference" rule or would it apply at all? Another matter which concerns me is how will this Court be able to determine whether a referee's credibility determination was based upon his view of the demeanor of a witness?
In summary, I would not disturb this Court's historic position in this area of the law as refined by Treon, and would affirm the Board's decision in the instant case.
Judge Doyle joins in this dissent.
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text:
Salmon With Sweet Potatoes
Total Time
Prep 10 mins
Cook 55 mins
nice and light, everyone will eat this up.
Ingredients Nutrition
- 3 medium sweet potatoes, peeled and thinly sliced
- 1 medium yellow onion, thinly sliced
- 1 teaspoon grated gingerroot
- 1 cup pineapple juice
- 2 tablespoons olive oil
- salt, to taste
- 1 1⁄4 lbs salmon fillets, skin removed
- fresh ground black pepper, to taste
- 1⁄4 cup slivered almonds, toasted
- 1⁄4 cup fresh parsley
- Preheat oven to 400 degrees.
- Combine sweet potatoes, onion, ginger, juice, oil and salt.
- Place in a 9-by-13-inch casserole dish, sprayed with cooking spray. Bake, covered, for 40 minutes.
- Remove from oven.
- Top with salmon. grind on pepper. Return to oven uncovered and bake 10 to 12 minutes, until fish is done to your liking. Garnish with almonds and parsley.
Most Helpful
The grated ginger root and pineapple juice make this a very tasty dish. The prep is easy and served with a green salad this was a wonderful dinner. The leftovers reheated nicely as well. Thanks Village Chef for sharing. Made for PAC Spring 2010.
A very different dinner for our family, so I am glad I made it!! The sweet potatoes are different than anything I have ever had before. I cheated and used pre-marinated teriyake salmon which was a perfect complement to the potatoes. Kind of reminded me of a fun and funky dish from a fancy restaurant. Made for PAC Fall 2008.


text:
I'm artist from Latvia that likes to try out different mediums and styles.
Have worked as Flash animator in agency for couple of years, then tried few years web management in my professional career.
In that time when creative things were only my spare time activities, I have educated myself more in photo and traditional art at Latvian Art Academy evening preparation courses. From traditional mediums I like clay (plasticine) and oil painting.
Then changed my professional life back to animation department, but suddenly I managed to get in to Art Academy of Latvia in visual communications. I had part time job as animator in digital comics studio for a while as well. Right now I'm studying and freelancing at the same time.
One of my recent creative activities is MMMM - where we together with are making some crazy electroclash music


text:
True. It doesn't help much when everything is displayed wrong online when …
- Tags: Beach, Bikini, Chuunibyou, Image Gallery, Kyoto Animation, Mizugi, Moe
true. It doesn't help much when everything is displayed wrong online when you try to say a show is good. Worse so, if you convince anyone to give it a shot its just jarring. Different takes on the mood…
Sankaku: "moe happy-go-lucky beach episode!"
Reality: "my parents are dead! waaaah!"
Anonymous made other comments on this post:
- Chuunibyou Sexy Beach Episode:
13:10, There is a difference between not being capable to support them alone (and thus letting them live with other parts of the family) and completely disacknowledging them. I don't think the latter is more common in Japan with any significance. What kind of experience are you speaking from? Have you worked in Japan? Did you get insight into family affairs of female Japanese coworkers or female Japanese singles with children?
- Chuunibyou Sexy Beach Episode:
I'm surprised noone made comment to the fact that the Golden Retriever wanted to get all frisky with Shinka. I.E. he thinks she's one hot sexy 'bitch'. (I like Shinka BTW, i just thought it was funny) Kyoani does Fanservice the smart way. No need for silly dumb boob grabs and pantsu shots. Just a small tiny mole at the top of a sleeping girls cleavage. Much more subtle and erotic than forced pantsu poses. Rikka's little black dress and Kumin's summer outfit were also drool inducing.
- Chuunibyou Sexy Beach Episode:
It IS, statistically, far more common in Eastern families. Its not because Japanese women are assholes. Its because many of them are not socially capable of supporting a family. Citation needed. But I speak mostly from experience. Women in the workforce is a very modern thing, quite exclusive to the western world.
- Chuunibyou Sexy Beach Episode:
Uh. that's not common in Japan, moron.
- Chuunibyou Sexy Beach Episode:
They truly are Gods.
Recent comments by Anonymous:
- 20th Anniversary Persona Exhibit Astounds:
- Izumi Kyouka Cosplay Deceptively Dangerous:
BITCH! Might as well put that mask on! And this idle com from winner MAN who shits on Twinks!
- 20th Anniversary Persona Exhibit Astounds:
No door-kun's headphones exhibit?
- 20th Anniversary Persona Exhibit Astounds:
and Im here waiting for another Digital Devil Saga or Raidou Kuzunoha series
- PlayStation 4 Sales Top 50 Million:
LOL I love that you actually got upvoted for that, you mouthbreathing shitstain


text:
Steve Oakley Farm
7465 Highway 157 Florence, Alabama 35633(256) 760-1016
Print | Save | Directions
AboutSteve Oakley Farm is located at the address 7465 Highway 157 in Florence, Alabama 35633. They can be contacted via phone at (256) 760-1016 for pricing, hours and directions.
Steve Oakley Farm has an annual sales volume of 501K - 999,999. .
For maps and directions to Steve Oakley Farm view the map to the right. For reviews of Steve Oakley Farm see below.
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text: Mike Maydak February 6, 2016Comic GuestsLizzy21 Guest Info Appearing: Fri l Sat l Sun Schedule: More information coming soon! Pre-Show Commissions: # Onsite Sketches: # Guest Bio As a kid Mike Maydak dreamed of working with big cats like lions and tigers. He failed miserable, and instead settled on being an artist.


text:
YASEF Yet Another Simple Email Form
YASEF probaby is the simplest email form you will ever meet while surfing the web for useful PHP scripts. Once you have it up an working on your site it will let your visitors send you an email from a nice pop up window and without opening any email client.Visit publisher site: YASEF Yet Another Simple Email Form
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- Version:
- 1.0
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- Nov 15, 2004
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text:
Fluffy Banana Cake With Whipped Banana Icing
Total Time
Prep 15 mins
Cook 30 mins
This recipe came from the momma of one of Pop's quartet members back in the 70's. He only sang on one album with them (they're still singing). Recently, he passed away and is sadly missed.
Ingredients Nutrition
- 1 cup mashed banana
- 2 cups self-rising flour
- 2 eggs, unbeaten
- 1⁄4 cup buttermilk
- 1⁄2 cup shortening (suggested ( Crisco)
- 1 1⁄2 cups sugar
- 1 teaspoon vanilla
- 1 banana, sliced
- 2 egg whites
- 1⁄8 teaspoon salt
- 1⁄2 teaspoon vanilla
- 1⁄3-1⁄2 cup sugar
- Preheat the oven to 350 degrees. Spray and flour a 9x13 pan.
- Cream the shortening, eggs, and vanilla together. Mix in the flour, sugar, banana, and buttermilk; beat until creamy.
- Bake approximately 30 minutes or until a toothpick comes out clean.
- Icing:.
- Beat the egg whites, salt, sugar and vanilla until stiff peaks form. Spread on cake and top with banana slices (dip in lemon juice to prevent browning).
Most Helpful
libbies recipe had 3/4 t baking soda also , i miss you girl
I have a banana cake my gran used to make recipe.. It called for three eggs not two. so i added three here.. Cake came out just fine. Did the subbing for self rising flour to alpurpose, soda, and salt instead though.. frosting is worth way more then five stars!!! They only let me give five... so Will write ten here.!! Ty for the recipe.
great tasting. Banana cakes are my favorite.


text:
I gave birth to BG twins 10/8 after bout of Pre-E. They were born at 33 weeks and spent 17 and 19 days in the NICU respectively.
I have been very determined to BF and so since DAY 1 have been pumping round the clock every 3 hours for 20-30 minutes a session. Honestly, I am exhausted with it and *hate* my pump at this point, but am continuing in the hopes that my LO's will catch on soon and BF.
I am pumping enough to supply them without supplementing, but not sure how much longer that will last if they don't start nursing successfully. I am able to pump 6-8 ounces a session.
In the NICU I tried BFing twice a day the last week they were there. Since being home, trying to put them each to breast, pump, bottle feed, clean the bottles and pump supplies, plus the diaper changes, clothing changes, etc, I am exhausted.
I recently looked at Dr. Newman's website that I hadn't heard of before, and it put me in tears. About everything the NICU nurses told me about preemies needing bottles, supplements, "wait" to nurse, etc seems contrary to his advice.
So, am I doomed? My LO's are 4 weeks old. Is it "too late" to get them to become exclusive BFers? My plan is to try some sort of BFing boot camp this week if anyone has some great advice I would LOVE IT.
My little boy will latch on ok, but promptly fall asleep. It is like my breast is a nice warm pacifier to him. If he is really hungry, after latching for a minute or so, he will then pull back--seemingly frustrated (due to slowness? having to "work" for milk?) and yells. I try putting him to breast a few times and then out of frustration I get him a bottle of BM and he happily drinks it. He isn't a very vigorous sucker anyway.We had to get him a faster flow nipple for bottle as he was only drinking half the volume his sister does.
My little girl isn't much into latching on. She opens her mouth about as wide as necessary for a bottle. She rarely gets upset, so if I keep trying she will eventually just go to sleep without even latching.
I've had two bouts of clogged milk ducts (self-diagnosed) that had me in tears of pain ready to throw away my pump. I know I am exhausted from getting no more than 2 consecutive hours of sleep at a time (usually no more than 60-90 minutes) but I am feeling very frustrated and incompetent.
I love my babies dearly, and so want to BF them. I am hoping to only return to work on a very limited PT basis, so that I can mostly be a SAHM and BF my babies. My *dream* is to successfully tandem nurse my twins.
Thanks for reading my long story....any assistance greatly appreciated!!
PS: Do you ladies use vitamins? I read conflicting information regarding its necessity with BM.


text:
Collection Panoramic Maps
Results: 1-1 of 1 | Refined by: Part of: Panoramic Maps Remove Date: 1800 to 1899 Remove Contributor: Burleigh Litho Remove Location: Bridgton Remove
MapBridgton, Maine, U.S.A. : 1888 Bird's-eye view. "Fred C. Gibbs, Bridgton, Me. Sole Agent For The Sale of This Picture." Available also through the Library of Congress Web site as a raster image. Includes index to points of interest and col. ill. PM3
- Contributor: Burleigh Litho
- Date: 1888


text:
Phone: (289) 320-8250
1238 Dominion Road
Fort Erie, Ontario, L2A 1H7
To view our complete product offer in your area, we suggest you select this RONA.
At anytime you can select another RONA store or a RONA L'Entrepôt/ Home & Garden. The product selection listed will match the selected store.
Gate frame - Black - 49 5/8" x 81"Add an elegant finish to your fencing project with this Nuvo Iron gate frame. It is made of galvanized steel, black finish. For use with pressure treated wood (sold separately). Easy to install. For 51 1/8" opening.


text:
Home / Your Anniversary
Your Anniversary
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Married Couple of The YearIn honor of your Anniversary this document comes to declare that both of you are quite a pair.... for holding on and hanging in through highs and lows, through thick and thin...
Come fitness fads or diet trends, nutty in-laws or freaky friends... In light of all the class you've shown. For all the ways your love has grown.. Now let us proudly be proclaimed that both of you have been named by everyone who hold dear - The Married Couple of The Year"
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