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Chapter OneThe French Fleet"A Squadron of stout Ships...
William DampierMay 11, 1678
One Hundred Miles North of the Venezuelan CoastThey came from the east, running before the steady trade winds that blew along Venezuela's north coast and the islands of the Netherlands Antilles. Ponderous and beautiful, graceful in their heavy and slow way, the ships drove along under deep topsails and fully bellied courses. The French West Indies fleet -- great engines of war, like Hannibal's elephants, but vastly more powerful.Indeed, those ships, "Le Terrible of seventy guns and five hundred men, "Le Bellseodur of seventy guns and four hundred fifty men, "Le Tormant of sixty-six guns and four hundred men, and the fifteen other battleships of the fleet were among the most deadly fighting machines on earth. On May 11, 1678, they were on their way to Curac ao, the last Dutch outpost in the West Indies, to drive out the Dutch and conquer that island for France and her king, Louis XIV.The events of the night of May 11, 1678, are described in official reports and memoirs, but perhaps the best account comes from William Dampier. Dampier was a sometime Royal Navy officer who circumnavigated the globe three times, sailed with the pirates of the Caribbean and the Pacific, and chronicled his adventures in the best-selling book "A New Voyage Round the World. What Dampier did not witness himself he heard firsthand from men who were there. In Dampier's words, the fleet of French admiral Jean Comte d'Estre es was "a Squadron of stout Ships, very well mann'd...."By the time the fleet sailed for the Netherlands Antilles, the Franco-Dutch War had technically beenongoing for six years. In reality, the previous century of European history had been little more than one long, protracted war between the major powers -- France, Spain, England, the Netherlands -- interrupted now and again by shaky peace.The last of those wars, known as the War of Devolution, had ended in 1668, just four years before the outbreak of the Franco-Dutch War. The Treaty of Aix-la-Chapelle concluded the conflict between France and Spain, which had led to the creation of the anti-French Triple Alliance, composed of the United Provinces, now known as the Netherlands, England, and Sweden. Four years of peace, and now they were at it again.The French fleet that descended on Curac ao had been preparing for action in the Caribbean for a month. Their preparations were well known in the region and caused no end of anxiety, since no one knew for certain where they were bound or on what unhappy island they might bring their force to bear.By April 26, Governor William Stapleton on the British island of Nevis could actually watch the fleet gathering in the harbor at Basseterre, the chief town on the neighboring island of St. Kitts. The sight did not please him. He later reported to the Lords of Trade and Plantations that he "was forced by the clamors and cries of the people to secure the helpless sex, old men and children."That Governor Stapleton should have been so uncertain about whom the French intended to attack is hardly surprising. Ten years before, England and France had been enemies. Four years before, they had been allies against the Dutch. Who knew where they stood now?At daybreak on the 27th of April, the French were under way. Their actions indicated that perhapsGovernor Stapleton's fears were well-founded. All day long the fleet tacked, back and forth, trying to make headway against a southerly wind, appearing to close on Nevis.Fortunately for that island, those unweatherly seventeenth-century men-of-war could make no progress. Though they worked to windward for better than twelve hours, the French fleet simply could not sail the few miles between St. Kitts and Nevis.To the great relief of the English colonists, the French fleet finally gave up trying. Governor Stapleton reported that "about sunset they bore away. [I am] Apprehensive they have gone to Martinique to wait for further orders or to take in men to attack some part of this government..." The target of the French fleet was still a mystery.There is only one man who we can say with certainty knew the destination of the fleet, and that was Admiral Jean Comte d'Estre es. Fifty-four years old in 1678, d'Estre es had been in military service since he was twenty.D'Estre es was born in Soleure, in present-day Switzerland. He was of impeccable lineage, like any officer destined for high command. He also had the good fortune to be born during an era of almost constant warfare, when military men could count on regular employment, and the opportunity for distinction and promotion was high.Comte d'Estre es' first interest was not the navy. He entered the French army in 1644 and fought in Flanders for the next three years, being promoted to colonel of the elite Navarre Regiment by the age of twenty-three. By the time he was thirty-one, he had achieved the rank of lieutenant general.For all of his rapid promotion, Comte d'Estre es was not the ideal soldier. His courage wasnever questioned- it was demonstrated amply on many occasions. He was a proud and arrogant man (hardly an anomaly among the aristocracy of France), unpleasant to those who served under him, difficult with his superiors. He was described as "a brave man, but a bad leader, and a worse subordinate."Not until 1668, after quarreling with his senior commander in the army and subsequently quitting the service, did d'Estre es join the French navy. He had never sailed as anything but a passenger before, but thanks to his years of military service, his connections, and his noble birth, he was made vice admiral of the West Indies only three years after entering the navy.D'Estre es...
About Barry CliffordSadly, right now we can't offer you specifics of this Founder Barry Clifford. But this doesn't mean that individuals don't work on the assortment. In addition we question that you assist us within this make a difference. Should you have free time and require will immensely appreciate if you share with us all the information you have. As soon as acquiring these kinds of comments and details via consumers regarding the The Pirate Hunters Publisher Barry Clifford, many of us first the girl examine. When most of us make certain that many accurate, simply publish the item. Many of us appreciate this enable and appreciate it ahead of time.
Details Book
|Barry Clifford
|HarperCollins (USA)
|Data Published
|01 January 1900
|Format Book
|PDF, Epub, DOCx, TXT
|Number of Pages
|287 pages
|Age +
|15 years
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De Wilde Keuken Part7 Ui FLEMISH HDTV x264
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Gender: Boy
Meaning: Gautama Buddha
Origin: Hindi
Religion: Hindu
Buddhadeva is a Hindu Boy name, meaning of the name is Gautama Buddha and origin of the name is Hindi. This name is mostly used in Hindu.
If you select the name Buddhadeva for your baby, Congratulations! But if you don't like Buddhadeva then please continue searching our site.
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on Apr 13, 2012 1:41 PM by clcarter
OracleMTS Recovery Service error
Apr 13, 2012 12:46 AM
Ok I have tried everything to fix this error to no avail. Hopefully someone can help me.
Using Windows 7 64
Installed Oracle 11g release 2
Can start all Oracle services EXCEPT for the MTS Recovery service
I get an error that says:
"Windows could not start the OracleMTSRecoverService service on Local Computer. Error 1: Incorrect function.
Now I know that they have a bug listing and the fix states that I should go to:
The string-type values for the following key must be set correctly:
Name: *Host*
Type: REG_SZ
Data: << the name of the host-machine e.g. firstname.lastname@example.com <mailto:firstname.lastname@example.com>>>
This key must contain the host name of the system on which the registry key exists.
Now I have checked and what I have is:
Name: Host
Type: REG_SZ
Data: MrsBentley-PC
What in the world am I missing here?
Thanks for the help in advance!
Lisa B.
I have the same question
Show 0 Likes
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Show 1 reply
Re: OracleMTS Recovery Service error
Apr 13, 2012 1:41 PM
in response to
What in the world am I missing here?
If you're talking about an XE installation, nothing relevant. Set the MTS service startup to Manual, and it leave it be.
Its not needed in an XE install.


text:
80553 Avenida Santa Eugenia, Indio, CA 92203
- $339,000
- 93 Days on site
- Est: $1,256/month
Estimate Your Monthly Payment
Data provided by Informa Research Services. Payments do not include amounts for taxes and insurance premiums. The actual payment obligation will be greater if taxes and insurance are included. Click here for more information on rates and product details.
- Mortgage Center
- Beds: 2
- Baths: 2 Full
- Single Family Home
- 1,823 sq ft
A spotless clean, well maintained San Emilio model built on a quiet South facing lot to 1823 SF (EST.) in 2005. Deluxe landscape with a touch of green grass. The back patio has been extended beyond the covered portion to provide space for warm winter sun bathing, outdoor dining by starlight, or just relaxing to the gentle sounds of the gorgeous stone waterfall feature! Exterior roll-down sun screens on South facing windows & patio cover. The kitchen has granite counters, center island, quality cabinets, GE appliances, nook area, large step-in pantry, stool height bar open to the great room. There is tile-wood-carpet flooring, wood shutters on windows, crown molding-upscale light fixtures-fans-speakers on ceilings all blended with beautiful furnishings to create an extraordinary look and feel. Why not buy all the furniture, outside of escrow, to make this your own, easy move-in, Shangdi-La? The master suite has patio access, dual vanities, glass enclosed shower, gigantic walk-in closet! Click here to learn more about this listing.
- Year Built: 2005
- 93 Days on site
- Single Family Home
- Beds: 2
- Baths: 2 Full
Listing Details
- Laundry Room
- Dryer, Washer
- Den
- Yes
- Appliances
- Dishwasher, Disposal, Refrigerator
- Flooring
- Carpeted, Tile
- Lot Size
- Approximately 6534 Square Feet
- Parking
- Garage, Parking Space (2)
- Roof
- Tile Roof
- Features
- Stucco Exterior
- Cooling
- Central Air, Central Cooling
- Heating
- Forced Air, Furnace Heat
- Assessed Taxable Amount
- $270,560
- Tax Amount
- $3,809
- Last Transaction Date
- 07/13/2011
- Last Transaction Purchase Price
- $255,000
- Property Type
- Single Family Residence
- Bedrooms
- 2
- Bathrooms
- 1
- Floors
- 1
- Home Size (Sqft)
- 1,823
- Lot Size (Sqft)
- 6,534
- Lot Size (Acres)
- 0.15
- Year Built
- 2005
- Units
- 1
- Fireplace
- Yes
- Parking
- Garage
- Heating System
- Central
- Cooling System
- Central Air
- Roof Type
- Tile
Public Facts: As provided by County Assessor and Recorder offices. May not reflect recent additions or improvements. If you see any errors, the best way to get the records updated is to contact your local county records office. If any of the information in this section conflicts with property information provided by a listing agent or broker, agent-provided information should be deemed more reliable.
Local Info
| Median Household Income
| Median Years In Residence
| Median Homeowner Age
| Households with Children
| Percent of Homes Rented
Nearby Elementary Schools
- Carrillo Ranch Elementary
- 43775 Madison St
- Lyndon B. Johnson Elementary
- 44640 Clinton St
- Herbert Hoover Elementary
- 44300 Monroe St
Nearby Middle Schools
- Desert Ridge Academy
- 79767 Avenue 39
- Indio Middle
- 81195 Miles Ave
- John Glenn Middle School Of International Studies
- 79655 Miles Ave
Nearby High Schools
- Shadow Hills High
- 39225 Jefferson St
- Desert Christian Academy
- 40700 Yucca Ln
- Horizon
- 43330 Palm Royale Dr
These are the closest schools to your requested location. Proximity does not guarantee enrollment eligibility. Please consult your real estate agent or school district to confirm the schools you are zoned to attend.
Mortgage Rates
Data provided by Informa Research Services. Payments do not include amounts for taxes and insurance premiums. The actual payment obligation will be greater if taxes and insurance are included. Click here for more information on rates and product details.
Property Contact Info
Need More Information?
Please fill out this form to request more photos or more information regarding this property.


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Is your resume in need of a little disruption?
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Share to social media Sojern Omaha, NE, US Posted 22 days ago Apply on company websiteApply to Sojern on their website Job description We seek an exceptional Product Marketing Manager to play a critical role in defining, developing and delivering on market engagement, adoption10/15/2016 Omaha, NE Save This Job
at Twilio (View all jobs) San Francisco, CA We are challenging the status-quo in a $3 trillion market. Every day, Twilio helps developers migrate communications from its legacy in hardware to its future in flexible, integrated software. To fuel and accelerate our rapid growth, we10/4/2016 San Francisco, CA Save This Job
Marketing and Sales Western US, United States Apply The position focuses on execution excellence, implementing sales and service programs, building customer alliances, establishing and maintaining product market leadership and achieving short and long term sales and11/9/2016 Cambridge, MA Save This Job
US-CO-Denver Lead Generation (7102) ID:419905 ApplyView all jobsEmail job At Ping Identity, we're changing the way people think about enterprise security technology. With our innovative Identity Defined Security platform, we're helping to build a borderless world where people10/25/2016 Denver, CO Save This Job
Location:Atlanta Job Code:183 # of Openings:1 Description Provider Account Manager Company Overview Bridgevine powers customer acquisition solutions through its next generation technology platform. We thrive in a digital market where product and service supply from leading10/23/2016 Atlanta, GA Save This Job
Location:Boston, MA Job Code:786 # of Openings:1 Description Engineering Manager - Escalations DataXu?s vision is to make marketing better using data science. The world?s top brands and agencies partner with DataXu to better understand and engage their customers across all10/21/2016 Boston, MA Save This Job
Palamida UK is looking for an experienced Marketing and Business Development Manager to assist in european sales activities. The ideal candidate will have extensive experience marketing to tech companies and performing market research in tech communities. Click Here to Apply10/16/2016 San Francisco, CA Save This Job
Likelihood, Inc. is looking for a hard-working, intelligent, and well-rounded employee with a can-do attitude to help our company manage its office and operations. The ideal applicant shares our love of technology, design and data-driven decision-making and understands that11/30/2016 San Francisco, CA Save This Job
Location:US - Warren, NJ ID:6198 Type of Hire:Established - Full Time Description Market Research Project Manager Warren, NJ Are you analytical and detail oriented? The Market Research Project Manager is a market research professional responsible for managing and overseeing11/22/2016 Warren, NJ Save This Job
Product & Member Experience San Mateo, California Apply Product Manager: Local Motion by Zipcar Department: Product & Member Experience Location: San Mateo, California Summary At Zipcar, we believe that car11/15/2016 San Mateo, CA Save This Job
All times are in India Standard Time. ID 2016-3148 Job Location US-CA-City of Industry - HQ Posted Date 9/27/2016 12:04:00 AM Category Marketing More information about this job: Purpose Of The Job: Support and strengthen revenue and profitability while supporting the company11/3/2016 City of Industry, CA Save This Job
All times are in India Standard Time. ID 2016-3172 Job Location US-CA-City of Industry - HQ Posted Date 9/27/2016 12:04:00 AM Category Marketing More information about this job: Purpose Of The Job: This position is responsible for monitoring and reporting on external email11/3/2016 City of Industry, CA Save This Job
ID 2016-2785 Job Location US-CA-City of Industry Posted Date 3/29/2016 Category Rosewill More information about this job: Purpose Of The Job: To develop and implement plans to assist the company in taking advantage of the global marketing and sales opportunities available11/3/2016 City of Industry, CA Save This Job
Returning Applicant? Log back in Program Management, Manager Job ID 2016-3518 Job Location US-TX-Austin Category Product Management Type Full-Time More information about this job About Bazaarvoice At Bazaarvoice, our vison is creating the world?s smartest network of customers,11/1/2016 Austin, TX Save This Job
DEPARTMENT Product Management CITY Los Angeles, CA TYPE Full-Time What you?ll do As an Assistant Program Manager, you will be supporting the Senior Program Manager on the management and execution of Belkin/Linksys networking product development projects. The job entails10/29/2016 Los Angeles, CA Save This Job
Full-time New York , NY , United States About Handy Handy is changing the way consumers buy services. We?ve built mobile apps and a website where users can instantly book cleaners and handymen. We?re growing fast, we?re disrupting a huge industry, and we?re solving real10/15/2016 New York, NY Save This Job
Job Tracking ID: 512301-555640Job Location: Denver, COJob Type: Full-Time/RegularDate Updated: November 18, 2016 Apply Now «Back to job search Invite a friend facebook LinkedIn Twitter Email Job Description: You: Are passionate about connecting potential buyers with11/29/2016 Denver, CO Save This Job
Marketing Remote, United States Apply Description Are you looking for an opportunity to accelerate your career and work with a team of friendly, creative people? Upland Software offers a collaborative work environment full of smart, positive, and passionate people who are11/3/2016 San Francisco, CA Save This Job
Finance and Accounting Mountain View, CA, United States Apply Send Jobvite xAd enables real-time, location-based marketing, without the guesswork. Working with xAd, marketers can deliver more relevant, personalized messages to the right people they want to reach, based on the10/18/2016 Mountain View, CA Save This Job
All times are in India Standard Time. ID 2016-3338 Job Location US-CA-City of Industry Posted Date 12/3/2016 Category Product Management More information about this job: Purpose Of The Job: To ensure all products and vendor promotions are correctly displayed and optimized on12/3/2016 City of Industry, CA Save This Job


text:
Indigenous Resistance
Sogorea Te is Ours Collectively: An Open Letter from Corrina Gould
Jose Malvido talks about Peace and Dignity Journeys 2012
Indigenous Plant Restoration Project at Indian Canyon
On April 1, 2012 Indigenous Peoples Media Project of POOR Magazine went with a group of San Francisco State University Native Studies student volunteers who are participating in the Indigenous Plant Restoration Project happening at Indian Canyon, the Only Federally recognized Indian Trust land between San Francisco and Big Sur, and is also off the grid!
Check out what Kanyon Sayers-Roods and Jessica O. say about this beautiful Canyon!
TONITE:Born N Raised in Frisco Presents- A Living Herstory Project of the Al Robles Living Library @ 518 Valencia
Born N Raised in Frisco - a writing and art project of the Uncle Al Robles Living Library @ POOR Magazine & PeopleSkool/Escuela de la gente Graduation Crawl & Party
PNN-TV: PHONY2012: 21st Century Kkkolonizers Resisted
Bear Lodge: A Sacred Site
(Pacha) Mama's Arms
(dedicated to the powerful roots of the living tree uncovered at HOMEFULNESS asphalt lifting day and all trees cut down because of devil-opment, gentriFUkation and capitalism across Pachamama)


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08.04.13 by Jeff
07.04.13 by Jeff
Nick Cave / 30 Horses in Grand Central (VIDEO)
Two weeks ago I posted about how Grand Central Terminal in New York was gonna be the setting for a performance orchestrated by artist Nick Cave. Here's a little clip of the performance which featured a herd of colourful horses brought to life by numerous dancers. Love this.
05.04.13 by Jeff
Masha Krasnova-Shabaeva
Works by Masha Krasnova-Shabaeva.
05.04.13 by Jeff
Jack Niven
Paintings by Jack Niven. Submitted via Tumblr.
04.04.13 by Jeff
Kelly Blevins
Charcoal drawings by Kelly Blevins. Submitted via Tumblr.
04.04.13 by Jeff
Paintings by HelloMyNameIsSy. Saint Petersburg, Russia.
04.04.13 by Jeff
Yuki Kitazumi
Illustrations by Yuki Kitazumi.
03.04.13 by Jeff
Nicolas Kuligowski
Paintings by Nicolas Kuligowski.


text:
We are right at the breaking point.
Check it out:
Fuhrer Cuomo has goosestepped his way even further down the path that leads to a freedom-less tyrannical autocracy.
Apparently Cuomo fashions himself as a modern day Hitler.
Yeah…how's that for some bombastic opening sentences.
Calling someone Hitler or a Nazi has long been a pastime of liberals who find themselves unable to cognitively refute a person with a different ideology.
They toss it around so much that it has become cliche. I'm not doing that. Rather, I am pointing out how the methods of the Third Reich are being implemented as we speak in the Empire State under the watch of one Andrew Cuomo.Continue reading on bulletsfirst.net


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Food and Beverage Attendant/ Barista
What will it be like to work for this Hilton Brand?
One of the most recognized names in the industry, Hilton Hotels & Resorts offers travellers a world of authentic experiences. The brand continues to be the innovative, forward-thinking global leader of hospitality. With products and services that meet the needs of tomorrow's savvy global travelers, we shape experiences in which every Guest feels cared for, valued, and respected.
If you understand the importance of upholding a brand's reputation and value the effort it takes to provide a globally recognized hospitality experience, you may be just the person we are looking for to work as a Team Member with Hilton Hotels & Resorts. Because it's with Hilton Hotels & Resorts where we promise an exceptional Guest experience every time.
What will I be doing?
In your new role you will be responsible for engaging our guests during their visit, and ensuring brand service standards are met to the highest quality. Reporting to the Outlet Manager, you will enjoy working as part of a team on a rotating roster, in a fast-paced environment. More specifically you will be carrying out the following duties and responsibilities;
* Provide a-la-carte and/or buffet style service in line with the Hilton Brand Service Standards
* Prepare barista style coffees
* Receive orders and serve customer requests completely in a timely manner
* Understand menu content, any menu changes, and promotional activities
* Keep your service area clean, tidy, and well-prepared
* Efficiently manage the proper settlement of all customer accounts
* Answer guest queries in a polite and helpful manner
Hilton World Wide Inc. is acting as an Employment Agency in relation to this vacancy.
What are we looking for?
F&B Waiters serving Hilton Worldwide Brand hotels and vacations are always working on behalf of our Guests and working with other Team Members. To successfully fill this role, you should maintain the attitude, behaviors, skills, and values that follow:
- Friendly, positive, energetic disposition
- Barista experience
- Committed to delivering exceptional guest service
- Motivated to learn new skills and techniques
- Smart and tidy, in appearance
- Positive and willing to participate on a team and work with a winning attitude
- Flexible, reliable, and responsive to a range of work situations
- Prepared to manage a variety of customer types, inquiries, and complaints
- Previous food hygiene experience
- Electronic ordering systems experience
- Cash handling experience
It would be advantageous for you to demonstrate the following capabilities:
- Experience in a similar position within a 5 star hotel or resort environment
- Passion for delivering exceptional levels of guest service
Culture and benefits
Our team are responsible for living up to our brand promise of 'ensuring that every guest feels cared for, valued and respected' we achieve this by ensuring our Blue Energy culture is alive in each of our hotels. Blue Energy is the unspoken energy and passion behind each of our dedicated team members who are focused on making a difference. It links our vision 'To fill the earth with the light and warmth of hospitality' - to our values of 'Hospitality', 'Integrity', 'Leadership', 'Teamwork', 'Ownership' and 'Now'. As a Hilton team member you can expect to receive;
- A competitive industry wage and generous annual leave benefits
- Team member only discount - global Hilton room rates
- Membership with 'Hilton Rewards' New Zealand benefits program
- Discounts of up to 50% on products and services in participating Hilton outlets
- Access to Hilton University training, offering more than 3500 learning programs
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text:
Shattered memories
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so really, how is it? i know i should just find out for myself but i want to find out from the opinions of other SH fans. I think it looks lame, especialy with the ice...no more rust and blood,etc. and its a remake of the first one?! i like the old one....anyways, tell me what you really think!


text:
Home » Business Services » Landscaping » Paving contractors » Ad ID: 37860
Paving contractors
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We specialise in artificial stone products as well as the normal conventional paving, please feel free to contact us for more information on products and services.
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Name: Skivvy
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text: New The Dolly Rocker Movement video • Pop New Wave Dance • Year : 0 • On demand! (album available 128-320kbs)* 0 Label Facebook Twitter Google+ Pinterest Hide/Show Album Info The new video for "Memory Layne" by The Dolly Rocker Movement premieres today! The gothic tale about murder, ghosts and a love story that goes beyond this world is directed by John Charter, a filmmaker based in Hollywood who has written and directed shortfilms like "The Grocery List", "Old Soul" and "The Hollywood Sign"."Memory Layne" is taken from the third The Dolly Rocker Movement album, "Our Days Mind the Tyme", which was released in february 2010 on Bad Afro Records on LP/CD and download.The video is shot in Los Angeles where Daniel Poulter lived for the most part of 2010. HeВґs now back in Australia and plans to write a soundtrack for a shortfilm by photographer/director Amber Gray from NYC and a new single for Bad Afro Records in the near future.Thanks to John Charter & crew for making this possible. from John Charter on .http://www.johncharter.comhttp://www.myspace.com/thedollyrockermovementhttp://www.thedollyrockermovement.comBad Afro RecordsHalmtorvet 29, Bygn. 12 A, 11700 Copenhagen VDenmarkВ www.myspace.com/badafrorecords #tags The album code is : ODI172340 You may also like ... The Dolly Rocker Movement - Our Days Mind The Tyme (2010) The Dolly ... The Dolly Rocker Movement - Electric Sunshine - 2006 The Dolly ... The Dolly Rocker Movement - A Purple Journey Into The Mod Machine (2006) The Dolly ... Out today: Dragontears - Turn On Tune In Fuck Off!! Out today: ... Dolly Parton - The Ultimate Dolly Parton (2003) Dolly ... Dolly Parton - The Best Of Dolly Parton Dolly


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Nero 2015 Platinum Crack and serial key Free Download
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Court of Appeals of Illinois, Second District
December 26, 2013
In re MARRIAGE OF SUSANNE MARSH, Petitioner-Appellant, and THOMAS MARSH, Respondent-Appellee.
Appeal from the Circuit Court of McHenry County No. 11-DV-1069 Honorable Mark R. Gerhardt, Judge, Presiding.
JUSTICE HUDSON delivered the judgment of the court, with opinion. Justices Birkett and Spence concurred in the judgment and opinion.
¶ 1 Petitioner, Susanne Marsh, filed a petition for a rule to show cause and for attorney fees against respondent, Thomas Marsh, claiming that respondent failed to comply with his child support obligations. The trial court denied the petition, and petitioner timely appealed. The sole issue on appeal is whether money received by respondent from the postdissolution sale of certain shares of stock that he owned prior to the dissolution constitutes "income" for purposes of child support under section 505(a)(3) of the Illinois Marriage and Dissolution of Marriage Act (the Act) (750 ILCS 5/505(a)(3) (West 2012)). We find that it does not, and thus we affirm.
¶ 3 On July 23, 2012, the 24-year marriage of petitioner and respondent was dissolved. At the time of dissolution, the parties had three children, one of whom was a minor. The judgment of dissolution incorporated the parties' marital settlement agreement (MSA). The MSA provided, inter alia, that respondent would retain ownership of "[h]is shares owned in Wisted's Supermarket." (There was an identical provision for petitioner to retain ownership of "[h]er shares owned in Wisted's Supermarket.") In addition, the MSA included the following provisions concerning child support:
"A. [Respondent] shall pay to [petitioner], as and for the support of the minor child, the sum of $731 per month commencing April[] 2012. [Respondent's] child support payments will be offset against [petitioner's] maintenance payments . As a result of this offset, the amount to actually be withheld from [respondent's] paycheck shall be $231 per month.
B. In addition to the specific dollar amount in paragraph one of this order, and also retroactive to include April of 2012, [respondent] shall pay 20% of all additional income, every three months, and shall provide [petitioner] income records sufficient to determine and enforce the percentage amount of such additional support."
¶ 4 On February 7, 2013, petitioner filed a petition for a rule to show cause and for attorney fees. According to the petition, on December 28, 2012, respondent received $275, 000 in income from the sale of his shares of Wisted's stock and failed to pay petitioner 20% of that income as required. Petitioner attached an affidavit, in which she averred the following:
"2. During the course of our marriage, my father gave [respondent] and me shares of stock in Wisted's Supermarket Inc.
3. The transfer of these shares to me and [respondent] was a gift and Wisted's Supermarkets, Inc. paid for all personal income tax obligations that [respondent] and I incurred as a result of our ownership of the stock. In addition, depending on the profitability of the company, [respondent] and I have received stock distributions in addition to the funds to cover taxes."
¶ 5 On March 27, 2013, respondent filed his response to the petition. According to respondent, because he sold the stock at a "loss, " he did not receive any income that would be subject to the child support provisions in the MSA.[1] Respondent attached to his response a copy of the stock sale agreement and an affidavit from Barbara Glanz, a certified public accountant who had worked for Wisted's Supermarket, Inc., and the parties for many years. According to Glanz's affidavit, the cost basis of respondent's 131 shares of Wisted's stock through December 31, 2011, was $282, 079. She further averred the following:
"5. That said cost basis was computed utilizing the cost basis of the stock at the time it was gifted to [respondent] and then adjusting the basis yearly by the amount of net income or loss distributions of Wisted's Supermarket, Inc. ([p]roportionate to the number of shares owned by [respondent] in relation to the total number outstanding) since the date of the gift and through December 31, 2011.
6. That the 2012 tax return for Wisted's Supermarket, Inc. has not yet been completed, but based on my review of preliminary reports, there will be additional income for the year 2012. If that, in fact, is the case, then the basis for the stock will be greater than $282, 079.00.
7. That the reason that the income/loss impacts the basis of the stock is that, the shareholders['] proportionate share of those earnings/losses [is] passed through to them by a K-1, as this [is] a sub-chapter S corporation. The shareholder than [sic] pays the income taxes on these earnings even though the earnings have not been distributed. The increasing of the basis of the stock is a proper accounting procedure to prevent double taxation of the same earnings.
8. That subject to the adjustment for the year 2012, when preparing [respondent's] tax return, I will utilize the sum of $282, 079.00 for the cost basis of the stock, and since the sales price was $275, 000.00, the return will reflect a loss of the stock."
¶ 6 At the hearing on the petition, neither party presented evidence. After hearing counsel's arguments, the trial court agreed with respondent that there was no increase in "wealth" and denied the petition.
¶ 7 Petitioner timely appealed.
¶ 9 We first address our standard of review. Generally, the trial court's net income determination and child support award lie within its discretion. In re Marriage of Deem, 328 Ill.App.3d 453, 457 (2002). However, here, petitioner challenges the court's interpretation of what constitutes "income" pursuant to section 505(a)(3) of the Act.[2] The interpretation of the term "income" under section 505(a)(3) of the Act is a question of law, which we review de novo. In re Marriage of McGrath, 2012 IL 112792, ¶ 10; In re Marriage of Rogers, 213 Ill.2d 129, 135-36 (2004). Although respondent claimed in his brief that an abuse-of-discretion standard applied, he conceded at oral argument that the appropriate standard is de novo.
¶ 10 We turn now to the merits. The question is whether the proceeds from respondent's sale of stock are income for purposes of child support. Section 505(a)(3) of the Act defines "net income" as "the total of all income from all sources" minus several enumerated deductions. 750 ILCS 5/505(a)(3) (West 2012). The Act does not define "income" for purposes of child support. In such cases, courts give undefined words their plain and ordinary meaning. See Rogers, 213 Ill.2d at 136.
¶ 11 In Rogers, the supreme court discussed the plain and ordinary meaning of the term "income":
"As the word itself suggests, 'income' is simply 'something that comes in as an increment or addition: a gain or recurrent benefit that is usu[ually] [sic] measured in money: the value of goods and services received by an individual in a given period of time.' Webster's Third New International Dictionary 1143 (1986). It has likewise been defined as '[t]he money or other form of payment that one receives, usu[ually] [sic] periodically, from employment, business, investments, royalties, gifts and the like.' Black's Law Dictionary 778 (8th ed. 2004)." Rogers, 213 Ill.2d at 136-37.
Illinois courts have also defined "income" as " ' "a gain or profit" [citation] and is "ordinarily understood to be a return on the investment of labor or capital, thereby increasing the wealth of the recipient" [citations].' " In re Marriage of Worrall, 334 Ill.App.3d 550, 553-54 (2002) (quoting Villanueva v. O'Gara, 282 Ill.App.3d 147, 150 (1996)) .
¶ 12 Petitioner argues that, when respondent sold the stock, he received "new" money that he did not already have and thus realized a gain. Respondent argues that there was no gain, because he "simply converted the stock he was awarded to cash, and that cash was income already owned."
¶ 13 Our supreme court's decision in McGrath is instructive. There, the trial court included funds that the unemployed father regularly withdrew from his savings account in its calculation of net income for child support purposes. McGrath, 2012 IL 112792, ¶ 10. In so doing, the trial court relied, in part, on In re Marriage of Lindman, 356 Ill.App.3d 462 (2005), wherein we held that individual retirement account disbursements could be included in net income under section 505 of the Act. McGrath, 2012 IL 112792, ¶ 6. The father appealed, and the First District affirmed the trial court's decision. Finding the Act's definition of net income to be "expansive, " the First District found that " '[a]n unemployed parent who lives off regularly liquidated assets is not absolved of his child support obligation.' " Id. ¶ 8 (quoting In re Marriage of McGrath, 2011 IL App (1st) 102119, ¶ 11. The case moved on to the supreme court.
¶ 14 The supreme court, noting that the Act did not define income, relied on the definitions of income set out in Rogers. Id. ¶ 14. The court found that the money did not fit any of those definitions. Id. The court explained:
"The money in the account already belongs to the account's owner, and simply withdrawing it does not represent a gain or benefit to the owner. The money is not coming in as an increment or addition, and the account owner is not 'receiving' the money because it already belongs to him." Id.
The court acknowledged the lower courts' concerns that the child support amount generated by the unemployed father's actual net income was inadequate, particularly where the evidence established that he had considerable assets and was withdrawing over $8, 000 from his savings account every month. Id. ¶ 16. However, the court pointed out that, if application of the statutory guidelines generates an amount that the trial court considers inappropriate, the Act allows for the trial court to make a finding to that effect and adjust the amount accordingly. Id. ¶ 18.
¶ 15 The question, here, is whether respondent's stock was analogous to the savings account in McGrath. Petitioner seeks to distinguish McGrath by arguing that, "[u]nlike in McGrath, where pre-existing funds were being withdrawn from a savings account, the [respondent] in this case did receive money that he did not previously have (or pay child support from), as a gain or increment in addition to funds he had before he sold his gifted shares of stock." (Emphasis in original.) However, the fact that, at the time of dissolution, the asset was in the form of stock rather than money is a distinction without a difference, because the stock was a liquid asset, readily converted into cash. Thus, the mere conversion of the stock to money did not result in a gain for respondent. The cash proceeds simply took the place of the shares of stock. See In re Marriage of Anderson, 405 Ill.App.3d 1129, 1135 (2010) (proceeds from reverse stock split not income where the cash proceeds took the place of the former shares of stock). Further, the fact that respondent had been gifted the shares is of no consequence. Whether the shares were gifted or purchased, respondent received the shares prior to the dissolution and was the owner at the time of dissolution.
¶ 16 Petitioner's reliance on In re Marriage of Colangelo, 355 Ill.App.3d 383 (2005), does not warrant a different conclusion. In Colangelo, we held that distributions from vested stock options should be included in the calculation of net income under section 505(a)(3) of the Act. Id. at 392. There, at the time of dissolution, the trial court allocated unvested stock options to the father as marital property. Id. at 385. The stock options subsequently became vested and were distributed. Id. at 386. The mother filed a petition for a rule to show cause, arguing that the additional shares were income of which the father owed 20% for child support but refused to pay. Id. The trial court denied the petition, and the mother appealed. Id. at 387. On appeal, the father maintained that to count the stock distributions as income would amount to double-counting the value of the asset, because the unvested stock options had previously been distributed to him as marital property. Id. at 389. We found that the trial court should have considered the father's stock distributions as income for child support purposes. Id. We stated: "Because the unvested stock options transformed into a realized distribution, it would seem that the distribution is not marital property being counted as income, but instead the fruits of the marital property." Id.
¶ 17 We fail to see how Colangelo supports petitioner's position. There is clearly a difference between owning unvested stock options (incapable of being exercised) and shares of stock that are readily capable of being converted into cash. Certainly, as this court noted, when the stock options vested and resulted in stock distributions, there was a gain. Id. at 392. Here, unlike in Colangelo, there was no gain. Indeed, the evidence established that respondent sold the shares at a loss.
¶ 18 In sum, based on the above, we find that respondent's postdissolution sale of certain shares of stock that he owned prior to the dissolution, from which sale no gain or profit was realized, did not constitute "income" for purposes of child support under section 505(a)(3) of the Act.
¶ 20 The judgment of the circuit court of McHenry County is affirmed.
¶ 21 Affirmed.
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Spanish translation of junior high school
junior high school
≈ centro de enseñanza secundaria
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filed: November 18, 1986.
Appeal from the Order entered November 18, 1985 in the Court of Common Pleas of Allegheny County, Orphan's Court, No. 5413 of 1978.
Pasquale D. Gentile, Jr., Pittsburgh, for appellant.
Brosky, Del Sole and Montgomery, JJ.
[ 358 Pa. Super. Page 526]
Irene Lehman Freye, the decedent, died on November 8, 1978. Letters Testamentary were granted to Mellon Bank, N.A. as Executor under Mrs. Freye's Will and Codicil. Her Will and Codicil bequeathed the sum of $7,500 to each of six individuals (the Pecuniary Legatees), who are the Appellees in this case. Her residuary estate was left to three charitable organizations; the Allegheny County Society for Crippled Children and Adults, (now the Easter Seal Society of Allegheny County), the Home for Crippled Children, (now the Rehabilitation Institute of Pittsburgh), and the Western Pennsylvania School for Blind Children who are the Appellants.
This matter came before the Orphan's Court of Allegheny County as a result of a request made by the Executor, Mellon Bank, at the time of audit, to determine whether the pecuniary legatees should receive the remaining balance of income and principal, or whether the residuary charities should be awarded the bulk of the interest. The Executor's Petition for Disbursement states an income balance of $23,099.72 and principal in the amount of $10,371.28. The Orphan's Court issued an Order of Court and Memorandum Opinion holding that the entire balance for distribution in Mrs. Freye's estate, principal and income, shall be distributed
[ 358 Pa. Super. Page 527]
to the six pecuniary legatees and that nothing shall be distributed to the residuary charities.
Exceptions were filed by the residuary charities. The Orphan's Court En Banc, issued an Order dismissing the exceptions and affirming the Opinion and Order.
The Residuary Charities' appeal from the trial court's Order is now before us for disposition. In considering Appellant's arguments, we note that our scope of review on appeal from a decree entered by the Orphan's Court is extremely narrow; a decree will be modified only if it is not supported by competent or sufficient evidence, if an error of law has occurred, or if the trial court abused its discretion. In Re Estate of Fike, 351 Pa. Super. 380, 506 A.2d 398 (1986). With these guidelines before us, we address the arguments advanced by the parties.
The sole issue to be resolved is whether under the Probate, Estate and Fiduciaries Code, (PEFC) if the aggregate of all principal and income in an estate is insufficient to satisfy the pecuniary legacies, can there be any fund for distribution to residuary legatees.
Appellants contend that § 3543(a) and (d) of the PEFC control this case. 20 Pa.C.S.A. 3543(a) and (d) state:
(a) Pecuniary legacy. -- A pecuniary legacy bequeathed in trust shall bear interest at the rate of 5% per annum from the death of the decedent until the payment of the legacy, and when not in trust shall bear interest at the rate 5% per annum from one year after the death of the decedent until the payment of the legacy.
(d) Residuary legacy or devise. -- All income from real and personal estate earned during the period of administration and not payable to others shall be distributed pro rata among the income beneficiaries of any trust created out of the residuary estate.
The Appellants do not dispute that the amount of statutory interest is properly payable to the pecuniary legatees. The proper distribution of the balance of the income is in dispute. They claim that the fact that no principal remains
[ 358 Pa. Super. Page 528]
to be distributed to the residuary beneficiaries does not mean that their interests in the income are extinguished. The pecuniary legatees claim that the excess income should be distributed to them since there is not sufficient principal in the estate to fully satisfy the pecuniary legacies given to them under Mrs. Freye's Will and Codicil. In support of their position they assert that in a case such as this, that under the principle of abatement, 20 Pa.C.S.A. § 3543, regarding the statutory rate of interest of legacies, has no application, and 20 Pa.C.S.A. § 3541 controls. This section states:
§ 3541. Order of abatement.
(a) General Rules. -- Except as otherwise provided by the will, if the assets are insufficient to pay all claimants and distributees in full, the share of distributees, without distinction between real and personal estate, shall have priority of distribution in the following order:
(1) Property specifically devised or bequeathed to or for the benefit of the surviving spouse.
(2) Property specifically devised or bequeathed to or for the benefit of the decedent's issue.
(3) Property specifically devised or bequeathed to or for the benefit of other distributees.
(4) Property disposed of by will in the form of a general bequest of cash, stocks and bonds.
(5) Property disposed of by general devise or bequest and not included in a residuary clause.
(6) Property devised or bequeathed in a residuary clause.
(7) Property not disposed of by the will.
The Appellants cite in support of their contentions the holding of this Court in In the Matter of Trust B Under the Charles F. Passmore Agreement of Trust, 332 Pa. Super. 584, 481 A.2d 943 (1984). The Passmore Trust instrument provided: "Upon the death of settlor's wife, the trustee shall pay from Trust B the sum of twenty-five thousand ($25,000.00), but not more than one-sixth of the total then held in Trust A and Trust B after payment of all debts,
[ 358 Pa. Super. Page 529]
expenses and taxes in the estate of the settlor, to the Lutheran Church . . . and a like amount to the Home of the Friendless . . . ." Passmore Trust, 332 Pa. Superior Ct. at 586, 481 A.2d at 945. The trust instrument went on to provide that "the balance held in Trust B shall then be distributed equally among those of the following who survive settlor's wife . . ." and named ten persons to take the residue of Trust B, of whom only seven (7) survived settlors's wife. Passmore Trust, 332 Pa. Superior Ct. at 586, 481 A.2d at 945. At the time for distribution, the amount in Trust B was insufficient to distribute $25,000.00 each to the Church and the Home. The lower court decreed distribution to each of them in the amount of "one-sixth of the total then held in Trust A and Trust B" along with the applicable statutory interest on each amount, according to the mandated alternative in the instrument, determining that each of them were pecuniary beneficiaries. This Court affirmed.
The Trial Court found Passmore Trust distinguishable from the case at hand in that Passmore did not involve an abatement. So long as there were funds held in Trust B, which there were, there could not be any abatement of the pecuniary gifts to the Church and the Home because of the mandated alternative "but not more than one-sixth . . . ." Since there was no abatement in Passmore, the court's award of statutory interest to the Appellants in that case, has no bearing on the results of the case before us.
The law is well settled that where the principal of an estate is insufficient to pay pecuniary legacies given by the testator, the deficiency must be made good so far as possible from income, as against any claim thereto by the persons otherwise entitled. Bennett's Estate, 29 Pa.D. 148 (O.C.Phila.Co.1912). ". . . [T]he beneficial heirs cannot, as against the donees of definite amounts, be entitled to income or interest, upon a non-existent fund". Garrison's Estate, 17 Pa.D. & C. 272, 279 (1933).
A residuary legatee can demand contribution for nothing. He gets but the fragments when everyone else has been served; . . . finally, if anything is left he gets it, but no
[ 358 Pa. Super. Page 530]
abates for him because his interest is dependent and indefinite.
Butz v. Neiman, 6 Watts 85; Garrison's Estate, 17 Pa.D. & C. 272, 278 (1933); Heilman Estate, 13 Pa.D. & C.2d 440, 442 (1958).
In this case, the legacies must abate because there are insufficient funds. The fact of no residuary estate is established with simplicity. The total combined balance of principal and income remaining in the hands of fiduciary, Mellon Bank N.A., as of its Second and Final Account dated November 13, 1984, was $33,094.13 and the total Balance for Distribution stated in the Decree of the Orphans' Court Division was $36,094.13. Accordingly, since the pecuniary legatees are entitled to a total amount of $45,000.00 there exists a deficiency or abatement of approximately $9,000.00. Therefore, there is not any residue and as such 20 Pa.C.S.A. § 3543 regarding the interest or income on distributive shares is inapplicable. Tose Estate, 98 Montgomery County Law Reporter 97 (1974) aff'd. 482 Pa. 212, 393 A.2d 629 (1979).
In cases of this nature, the intention of the testator shall govern whenever that intention is expressly manifested, and is not in conflict with established principles of law. In Re Estate of Fike, 351 Pa. Super. 380, 506 A.2d 398 (1986); Thompson's Estate, 229 Pa. 542, 79 A. 173 (1911). Mrs. Freye intended to leave the six pecuniary legatees $7,500.00 apiece, and then if any other money remained, those funds were to go to the residuary charities. In cases where there are insufficient assets to pay all claimants and distributees in full, the rules of abatement must be applied. Therefore, according to 20 Pa.C.S.A. § 3541, property disposed of by general devise takes before property bequeathed in a residuary clause.
The decree of the Orphan's Court Division of the Court of Common Pleas of Allegheny County, ordering that the balance for distribution in this estate which includes principal
[ 358 Pa. Super. Page 531]
and income, be divided between the six pecuniary legatees equally is affirmed.
Order affirmed.
© 1998 VersusLaw Inc.
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Airtel India CEO Gopal Vittal reveals strategies to take on Jio - Telecom Lead, 1 month ago
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Ireena Vittal appointed Cipla's independent director
Share Tweet Share Share Share Ireena Vittal Ireena Vittal, a former partner with McKinsey & Co and senior management consultant with over two decades of experience, has been appointed as an independent director ...EHealth Magazine, 1 week ago Cipla appoints Ireena Vittal as an Independent Director on its Board India Infoline, 1 week ago Ireena Vittal joins Cipla executive board Pharmafile, 1 week ago Cipla Ltd approves appointment of Ms. Ireena Vittal as Director Equity Bulls, 1 week ago
Accused of stealing money, hospital staff commits suicide
Sandesh Kulal (27), a staff at Subbaiah hospital in Mattikere and native of Vittal in Dakshina Kannada, was found hanging in his house on Friday night.Sandesh allegedly committed suicide after his ma...The Hindu, 2 weeks ago
Bantwal: Youth from Kanyana dies in Saudi Arabia
Daijiworld Media Network - Bantwal (SP) Bantwal, Nov 26: A man from Kanyana near Vittal died in Saudi Arabia where he was working, on Friday November 25. Kalandar Shariff (40), son of Abdulla Haji, resident of Paneyadka in Kanyana village died in ...Daijiworldcom, 2 weeks ago Bantwal: Retired teacher dies in road accident at Kanyana Daijiworldcom, 1 month ago Bantwal: Youth accidentally electrocuted at Kepu Daijiworldcom, 2 months ago
Auction buys, investments make Airtel strong to gain market share despite Jio: Gopal Vittal
In a wide-ranging interview, Bharti Airtel India Chief Executive Gopal Vittal talks to ET's Gulveen Aulakh and Romit Guha on the auctions, competitive landscape post the entry of Reliance Jio Infocomm and the issue over being fined by the regulator ...Economic Times, 1 month ago I don't think free will run for a lifetime: Gopal Vittal Business Standard, 1 month ago
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Airtel to Watch Reliance Jio Before Taking Rate Cut Plunge
According to Bharti Airtel's India CEO, Gopal Vittal, the company won't be cutting prices of its services proactively. He said that the company would wait for Reliance Jio Infocomm's tariffs and then decide what to do to stay in the competition.Communications Today, 1 month ago Airtel Pledges Rs 100 Cr If Call Drop Goes Beyond 1.5% TeleAnalysis.com, 3 weeks ago Airtel is not in a hurry, will wait and watch Reliance Jio's tariff plans before changing its rates Business Insider India, 1 month ago Jio can't keep its services free for long and we are waiting for that: Airtel CEO Economic Times, 1 month ago
Mangaluru: Pigeon hunting costs man his life
Daijiworld Media Network - Mangaluru (SP) Mangaluru, Nov 3: Vittal (32), a native of Aikala Yeradubettu near Kinnigoli in the taluk, fell into a well without protective wall and lost his life. This incident happened at Sthalantaguthu Palke within ...Daijiworldcom, 1 month ago M'luru : Ernakulam murder- accused arrested from Suratkal Daijiworldcom, 2 months ago Conservation of Hinduism serves nation's interests: Champat Rai Daijiworldcom, 2 months ago
Hopeful of 'objective outcome' on PoI penalty issue: Airtel
Stating that there has been a "confusion" around the entire interconnect issue, Vittal expressed hope that an 'objective outcome' will emerge through a dialogue with both Telecom Department and TRAI.Money Control, 1 month ago Airtel shares interconnect data with TRAI, hopes for objective resolution on POI penalty Digit.in, 1 month ago Mutually discuss PoI issue and sort it out: Trai tells telcos Smart Investor, 1 month ago Hopeful of 'objective outcome' on TRAI's penalty issue: Airtel DNA India, 1 month ago
Airtel planning rural expansion, in wake of Jio entry: CEO Gopal Vittal
Airtel CEO Gopal Vittal in an interview says the telecom firm will continue to bank upon its spectrum assets, brand, network expansion, capex Mukesh Ambani-promoted Reliance Jio Infocomm Ltd (RJio) has changed the metrics of the telecom business in ...Livemint.com, 1 month ago
Interconnect matter with Reliance Jio a non-issue, says Airtel's Gopal Vittal
NEW DELHI: Bharti Airtel feels points of interconnect (PoIs) between Reliance Jio and incumbent telcos is a non issue as the market leader has provided thousands to the new entrant within a few weeks, and is in the process of explaining its position ...Economic Times, 1 month ago Point of Interconnection is not even an issue anymore, says Airtel Business Insider India, 1 month ago
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One day, soon after the November election, my active, adventurous, fearless, 75-years-young partner decided to explore a local cave. I volunteered to go along.
Model Programs
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Programs included here were selected for their well recognized contributions to the support of families in their caregiving role. Many of these programs are considered to be authorities in their fields and have been replicated widely. In addition, programs:
- Must be either caregiver specific or contain a significant caregiver component
- Were selected after careful review and discussion with experts in the field
- Have been proven effective over time
- Are available for distribution from a credible source that is likely to remain available for distribution for the foreseeable future
- Contain well developed, ready to use training materials
- Have been either replicated or been a model/example for similar projects/ideas
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text: Economy Why the housing recovery is key to the U.S. election Add to ... AP Video Published Monday, Oct. 22, 2012 6:52AM EDT Last updated Monday, Oct. 22, 2012 7:06AM EDT With the U.S. election just weeks away, a familiar question being asked is, 'are you better off today than you were four years ago?' The answer to that depends on who you ask, but when applied to the housing industry the answer is more universal. Watch More Video: HSBC lions spark divisive LGBT debate in Hong Kong Qatari desert farmers make their own soil Trump says SoftBank to invest $50-billion in U.S. Apple Watch sales hit record Who has the best deals on high rate savings accounts? Monte Paschi rescue at risk after Renzi referendum Smartwatch sales struggle Pipeline denial murky for industry Hong Kong connects to China's booming tech sector Trump's Twitter outburst makes investors nervous Markets shrug off Renzi defeat Starbucks' CEO transition unlikely to disrupt growth US Army refuses North Dakota pipeline permit U.S. jobless rate hits nine-year low McDonald's near deal to sell China stores Tips for smart charitable giving New British bank notes falls foul of vegetarians Bumper November for global factories but... OPEC deal a win-win? Trump to leave his business Comments Share via email Share on facebook Share on twitter Share on LinkedIn Print More Related to this Story Retail Video: Paris supermarket turns to barges for deliveries Debt Crisis Video: High-stakes election for Spain's Rajoy


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Our sale price 47.96 Comfort Leisure Comfort Leisure Zang Womens Lightweight Sandals You can walk comfortably from day to night with these gorgeous slip on sandals! Featuring a beautiful croc print pattern on the upper design, adding a touch of interest and style that will compliment all your new season outfits. These shoes are comfortable and practical, featuring soft padded footbeds for all day comfort. Heel height: 4cm Direct online shopping. stockist online.
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Stuffed Green Peppers
|Long grain brown rice
|1⁄2 Cup (8 tbs) (Stone-Buhr)
|1⁄4 Cup (4 tbs)
|Green peppers
|8 Medium
|Ground beef chuck
|1 Pound
|1⁄3 Cup (5.33 tbs), minced
|Tomato sauce
|8 Ounce
|1 Teaspoon
Place rice in saucepan with 1 1/2 c. (375 mL) water.
Add salt and bring to a boil.
Cover and simmer until rice is tender and until all the water has been absorbed, about 40 minutes.
Cut off and reserve tops of green peppers: scoop out and discard seeds.
Place peppers upright in a baking dish.
Mix together beef, onion, tomato sauce, salt and cooked rice.
Stuff green peppers and replace tops.
Pour 1/2 c. (125 mL) water in bottom of baking dish and bake in a 350° (175°C) oven for about 1 hour.
Rate It
Nutrition Rank
Nutrition Facts
Serving size
Calories 222 Calories from Fat 101
% Daily Value*
Total Fat 11 g17.2%
Saturated Fat 5.2 g25.8%
Trans Fat 0 g
Cholesterol 35 mg11.7%
Sodium 317.5 mg13.2%
Total Carbohydrates 19 g6.3%
Dietary Fiber 3.5 g14%
Sugars 5.5 g
Protein 13 g25.3%
Vitamin A 14.1% Vitamin C 208%
Calcium 2.3% Iron 7.9%
*Based on a 2000 Calorie diet


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Mobile Massage Therapists for corporate/aged care & home visits WANTED
Start Date: 17th December 2014
Massage2Motivate is a national massage provider catering for companies/events, home visits & aged care clients; taking pride in delivering an exceptional experience. Massage2Motivate uses only qulified and insured therapists who love what they do & are passionate, commited & enthusiastic about making people feel great! We are always seeking motivated outstanding therapists. If you are presentable, prompt, have a warm personality and the ability to make people feel comfortable as well as provide an exceptional massage then we want you on our team! So if you think you fit this criteria, please fill out the below form in the link & we will be in touch with you shortly. If you have any questions call us on 1300 733 109
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BoBo is a handsome 5 year old chihuahua mix. He's got the cutest underbite! He's about 14 #. He came in a couple years ago unsocialized, but you wouldn't know that now! He is very friendly and loves to be petted and to sit in your lap. He really loves his people and is good with other dogs, even big ones. He can sometimes be a little food aggressive. But he's made some great canine friends here, like Denny and Toni. He never growls or barks. He's very smart- he learns by watching other dogs. He's learning how to walk on a leash, and is also learning some commands, such as "come here"- he's showing that off in the video on the bottom right. He will need help with housetraining.
The last five pics of him are from a while ago. The others are from 2016. You can see how much more relaxed he is now. During his first year here, he would have been too afraid to have a bandana put on, but now he doesn't mind at all!
If you want a nice quiet dog who will be a devoted companion, please consider Bobo!
Feel free to send us your app ahead of time!
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For further info on the adoption process, please visit our home page and check out the "Adopt a Dog" section where very thorough instructions await. All our dogs are spayed/neutered, micorchipped, and fully vaccinated before adoption; they have been wormed, bathed, socialized, walked daily and much loved; each adoptee leaves with a leash, collar, and all medical records.
The beauty of coming to our Apple Valley sanctuary is that you can see all 90+ dogs! No more weekend mobiles—only special events. Maybe if there are enuff appointments, we could see you in El Monte or Orange County or nearby. Email your application and ask for more details!
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On average, listings lease in the $0's per square foot per year. The Cache County region is going through a decline in rates. In the last 3 months, the median rate decreased $20 per sqft per year. That's a 100% decrease in rent.
In the last 90 days, 7 listings have been listed, which means office spaces are probably going fast. You'll want to be prepared to make an offer immediately. There aren't many listings below 2,000 square feet available, so finding a space for a small business might be tough.
Even though the median size is 2,640 sqft, there are still 0 leases below 2,000 sqft. Most properties in this area are close to 2 stories. Most buildings in this area were built in 1996 and are Class B.
Trends and status of the commercial real estate market in Cache County.
Market Report
Real time and historical data on commercial real estate listings in Cache County.


text:
Cameron Diaz is the latest star to get sexy on a magazine cover, and she looks confident and cool for Harper's Bazaar UK June 2012. The What to Expect When You're Expecting star is nearing 40 and still looks better than ever. Check out the sexy shots, photographed by Tom Munro, right here.
(Courtesy of Harper's Bazaar UK)
(Fan Photo)
(Fred Dunn/Flickr)
(M.V. Jantzen/Flickr)
(Courtesy of the Majestic Restaurant)
'Twilight' actress Kristen Stewart arriving for a flight at LAX airport in Los Angeles, CA on April 29, 2012. Kristen is flying to Vancouver to do some reshoots for the 'Twilight' movies (FameFlynet)
Actress Kristen Stewart hid behind bodyguards as she arrived for reshoots of 'Twilight: Breaking Dawn' in Vancouver, Canada on April 29, 2012. (FameFlynet)
Robert Pattinson arrived at Vancouver's YVR airport direct from his appearance at the Washington Press dinner on Saturday night in Washington DC. Kristen Stewart arrived an hour later. Both arrived with their personal bodyguards. Rob and Kristen will be in Vancouver with for five days doing additional filming for 'Breaking Dawn' part 2. (SplashNews)
Robert Pattinson arrives in Vancouver, Canada on April 29th, 2012 to do re-shoots for 'Breaking Dawn' (FameFlynet)
Kylie Jenner Twerked in Vans — and Then Kendall Outperforms Her…
Alec Baldwin to Trump: Release Tax Returns, I'll Quit Mocking…
Hollywood Reacts to 'Last Tango in Paris' Director's Rape Scene…
Donald Trump Still Hates Alec Baldwin's 'SNL' Impression, Tweets…
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State of New York Supreme Court, Appellate Division Third Judicial Department
November 12, 2009
THE PEOPLE OF THE STATE OF NEW YORK, RESPONDENT,v.PAUL J. D'ADAMO, APPELLANT.
Calendar Date: October 16, 2009
Before: Cardona, P.J., Peters, Kane, Stein and Garry, JJ.
Appeal from an order of the County Court of Rensselaer County (McGrath, J.), entered June 18, 2008, which classified defendant as a risk level III sex offender pursuant to the Sex Offender Registration Act.
Defendant pleaded guilty to attempted rape in the first degree and rape in the second degree, stemming from his commission of various sexual acts against an 11-year-old girl. That plea was in satisfaction of a 12-count indictment charging him with rape in the first degree, rape in the second degree, two counts of sodomy in the first degree, two counts of sodomy in the second degree, three counts of sexual abuse in the first degree and three counts of sexual abuse in the second degree. Defendant's plea also encompassed any potential charges brought against defendant by the victim's sister.
Prior to defendant's release from prison, the Board of Examiners of Sex Offenders presumptively classified him as a risk level II sex offender (75 points) in accordance with the Sex Offender Registration Act (see Corrections Law art 6-C), but recommended an upward departure to risk level III. County Court initially assessed defendant an additional 20 points for the number of victims, relying on the inclusion in the plea agreement of a potential second victim, as well as the impact statement of the victim's mother and statements attributed to a state police investigator in the presentence investigation report and the case summary, all of which alluded to defendant sexually abusing the victim's sister as well. This assessment raised defendant's overall score to 95 points, which is still within the risk level II range. County Court then agreed with the Board's recommendation for an upward departure and classified defendant as a risk level III sex offender, prompting this appeal.
"To justify an upward departure from a presumptive risk classification, an aggravating factor must exist which was not otherwise adequately taken into consideration by the risk assessment guidelines, and the court's finding of such a factor must be supported by clear and convincing evidence" (People v Brown, 45 AD3d 1123, 1124 [2007], lv denied 10 NY3d 703 [2008] [citations omitted]; accord People v Roberts, 54 AD3d 1106, 1107 [2008], lv denied 11 NY3d 713 [2008]), which may be in the form of reliable hearsay (see People v Thornton, 34 AD3d 1026, 1027 [2006], lv denied 8 NY3d 806 [2007]). In departing from a risk level II to a level III classification, County Court concluded that the risk assessment instrument did not adequately consider certain factors regarding evidence contained in the plea allocution, presentence investigation report and the case summary, including that defendant had similarly sexually abused the victim's sister (see People v Garrison, 38 AD3d 1099, 1100 [2007]) and evidence of defendant's sexual obsession with prepubescent girls to the point of having the mother of the victim alter her physical appearance to replicate that of a prepuberal girl (see People v Lesch, 38 AD3d 1129, 1130 [2007], lv denied 8 NY3d 816 [2007]). As evidence in presentence investigation reports and case summaries may be considered, as reliable hearsay, in determining a defendant's risk assessment level (see People v Mingo, 12 NY3d 563, 573 [2009]; People v Stewart, 61 AD3d 1059, 1060 [2009]), we find, under these circumstances, that an upward departure was supported by the requisite clear and convincing evidence.
Cardona, P.J., Peters, Kane and Stein, JJ., concur.
ORDERED that the order is affirmed, without costs.
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The community of Turlock will gather once again to start the holiday season off with the 18th Annual Festival of Lights.
There are only four votes that separate two current Turlock City Council members and their race to see who will represent the City's newly formed District 4 for the next four years.
In an effort to encourage more public art in Turlock, the City Council unanimously voted to adopt a Public Art Program on Tuesday.
More art could soon be seen around Turlock as the City Council will consider adopting a new Public Art Policy and Guidelines at a special meeting on Tuesday.
Election Day may be over, but it will still be awhile before winners are finalized.
Turlock voters made history on Tuesday, electing the city's first two District representatives to the City Council. As of 10:10 p.m. Tuesday, Gil Esquer was leading Jaime Franco substantially in the District 2 race (with 60 percent of precincts counted) and Steven Nascimento was ahead of Amy Bublak and Donald Babadalir in District 4 (with 50 percent of precincts counted).
A large donation of turkeys from Foster Farms to the Second Harvest Food Bank will mean more holiday birds for struggling families in Turlock.
Members of the Turlock Planning Commission decided Thursday that they need more information on the City's current ordinances pertaining to the parking of recreational vehicles in residential districts and voted to initiate an amendment to the Municipal Code.
The Turlock Planning Commission will review the City's current regulations when it comes to parking recreational vehicles in residential districts on Thursday, and decide whether or not to move forward with possible changes.
The first big storm of the season hit Turlock Friday morning, resulting in flooded streets and at least one downed tree.
House Speaker Paul Ryan visited Congressman Jeff Denham's Modesto campaign headquarters on Thursday to give brief remarks on the state of the race for California's 10th Congressional District seat and meet with campaign volunteers.
City of Turlock water customers will be paying 15 percent more starting Jan. 1, 2017, following the City Council's decision on Tuesday to approve a planned increase in rates.
City of Turlock residents will be paying 15 percent more for water starting Jan. 1, should the City Council affirm the scheduled rate increase at their Tuesday meeting.
The City of Turlock is seeking public input on the best way to implement the strategies in the Downtown Parking Plan, and on Tuesday a group of downtown business owners and employees offered their insights on parking in downtown during a forum held at the Public Safety Facility.
Downtown parking meters, parking enforcement officers, voluntary employee parking policies - these are a few of the strategies the City of Turlock could take to implement the Downtown Parking Plan adopted by the Turlock City Council in August.
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A new plan by the California Air Resources Board will see the state reduce greenhouse gas emissions by 40 percent below 1990 levels by 2030 ...
Drivers now have a smooth ride over the railroad tracks on Monte Vista Avenue, as road repairs have been completed on the popular thoroughfare.
Turlock City Council member Steven Nascimento is now 16 votes ahead of fellow council member and District 4 candidate Amy Bublak, according to updated election ...
The Turlock Chamber of Commerce is restructuring its staff as the business organization looks to refocus its resources.
The City of Turlock has been working to increase bus ridership over the past year, however, reliability issues continue to plague the City's transit ...
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HEL was founded in the year 1994 by VALDR, and belongs to one of the first German Metal bands dealing with mythologic themes in their lyrics and music. In 1997 SKALDIR joined HEL and after two demos, the first album ORLOEG was released in 1999. Unlike other bands HEL always took a lot of time between all releases and didn't care for any commercial trends and movements. 2004 the 10' Album PAGAN MIDGARD ART was Hel's first release after a long time.
Following in 2005 was FALLAND VÖRANDI which is up to now HELs most complex and time-consuming album. It's a concept album that deals with "The death of Balder".
After the release HEL arranged to turn into another direction and with TRISTHEIM an all acoustic album followed in 2007. TRISTHEIM is very different to the other abums and doesn't deal with mythological themes as the album has a very personal manner. HAMAR, who had a strong input on TRISTHEIM, was announced as a new band member.
The next album is currently recorded and will show HEL in the metal armour of electric guitars and drums again.


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Job Description:
MPS Group has an immediate opening for a Dynamics GP Administrator.
The successful candidate will be responsible for:
- Install, configure, support, and upgrade Dynamics GP 2013 environment.
- Work with team leaders to evaluate business processes and ensure best practices are being followed within Dynamics GP ERP System and that workflows are running efficiently.
- Develop custom reports utilizing a variety of reporting tools.
- Conduct training sessions across all levels of the organization to ensure workflows and processes are being adhered to.
- Troubleshoot problems within ERP environment as they arise and document resolution steps.
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- Understanding of Dynamics GP Best Practices.
- Experience conducting solo and multi-user training sessions.
- Strong communication skills and the ability to tailor discussions to other team members based on their level of technical expertise.
Technical Skills
- ERP: Dynamics GP 2013+, WennSoft Job Cost
- Databases: MS SQL Server 2008+, MS Access
- Reporting: SQL Server Reporting Services (SSRS), Management Reporter, Smart List Builder, Crystal Reports, MS Excel, SQL Queries and Scripting
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Join our growing company today! We offer an excellent work environment and a full benefits package including medical, dental, vision, life insurance disability and 401(k) with company match.
Job Status:
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text: Republican presidential candidate and Baptist preacher, Mike Huckabee, is endorsing a policy that sounds reeeeeeaaal Christian like. In a radio interview with Iowa's Jan Mickelson, the two spoke of America's broken justice system- a topic I've written about at TIME, previously. Certainly, our justice system is broken with a capital B. Between an incarceration rate that is [Read More…]


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National curriculum 2013: Should one-size-fits-all?
Zulfa Sakhiyya
Do you like wearing a one-size-fits-all shirts? If you have a "normal" size body, then you would adore such a shirt.
But if you are relatively petite or large, you have to pass on this adorable shirt. The reason is simple, it does not fit you. So, is your body the problem?
In the garment business, "one-size-fits-all" is a term used to describe a product that has been designed to fit average people. This un-sized approach to clothing design is to make it easy for consumers to grab something off the rack in a hurry.
However, the term can also be used to describe a simplistic and reductive approach to a problem. This includes our recent curriculum change in schools.
Under the previous curriculum (KTSP — school-based curriculum), teachers had to design their own syllabus after identifying the needs of their students. Curriculum prescribes the objectives, whereas syllabus describes the means to achieve them.
Curriculum guides teachers about "what" to teach, syllabus tells "how" to teach it. This process requires teachers' creativity and commitment.
Some teachers might be burned out due to their heavy workload. But at least this system encourages teachers to teach what is needed for their students to work creatively. Quality work takes time.
Unlike the previous curriculum, the newly introduced curriculum of 2013 comes in a package. In an interview, Education and Culture Minister Mohammad Nuh stated that the government would provide the curriculum in a package with its syllabus.
This could be good news for some teachers, but maybe not for some others.
In explaining about the new curriculum in its familiarization program, the minister analogized the curriculum to tailoring a suit. He claimed that the 2013 curriculum was a nice suit, because it was designed first prior to the tailoring. Did not the previous curricula undergo the same procedure too?
There are at least three flawed assumptions in the new curriculum.
First, the curriculum planners have misidentified the problem. They assume that teachers are like "dirty water in a reservoir". The phrase was actually presented in a national meeting of the new curriculum. It is not only that the words chosen are offensive, the assumption underlying the phrase itself is also flawed.
Teachers are positioned at the center of the educational problem, and that is why they have to be represented in an appropriate way.
The misidentified problem is that teachers are incapable of writing a syllabus. Therefore, the panacea is the one-size-fits-all curriculum 2013 with its syllabus.
Second, just like the one-size-fits-all shirt may not always be flattering, the syllabus made by the government may fit one school, but may also be irrelevant to others. More worryingly, some schools may get neglected when they have unique needs and issues.
The curriculum basically assumes that all schools, facilities, teachers and students are the same, which is clearly untrue.
Third, that teachers are not trustworthy in terms of exploring their creativity in developing the curriculum based on contextual needs and the unique demands in each region. By the assumption of curriculum 2013, teachers would be steered from a distance by using a universal remote control called syllabus.
The teaching and learning process in schools aims to shape our students' characters and to achieve a goal where there is no child left behind. Yet Curriculum 2013 suddenly comes out of the blue and purports to act as an instant solution.
If these sudden changes continue, teachers and students, the core subjects of education, will instead fall victim to the errors of our national education system.
I agree that we should not oppose change. But to strive for change, we need to make sure that the changes are for the better, not worse.
Should one size fit all? Should we employ this one-size-fits-all approach to education? So, is your body the problem? These questions could hardly end.
The problem is not only for curriculum planning. Winston Churchill said that "he who fails to plan is planning to fail". But let's hope it does not lead to that.
The writer is a researcher at the Center for Multiculturalism, Democracy, and Character Building, Semarang State University.
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- First victim found, 12 remain missing in police plane crash
- Ill-fated police plane carrying 13 exploded after hitting water: Witnesses


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Earlier this year I did an interview with Dan Harding of Mission Platform. Dan asked me about how I got interested in Movements and what I'm learning about turning theory into practice. Podcast: Play in new window | DownloadSubscribe: iTunes | Android | Email | RSS
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