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When your dog looks up at you and cocks its head, it can be an adorable gesture, but it may also indicate a health issue in older canines if they fall in the direction they're tilting their heads.
A dog's vestibular system is responsible for keeping the animal on its feet, and vestibular disease can cause sudden difficulty with balance, according to VCA Animal Hospitals. Dogs suffering from vestibular disease may be unwilling to stand or walk. If they are willing to walk they may be very unsteady on their feet, list or fall to one side. They may experience rapid jerky eye movements and may seem disoriented or even nauseated by the lack of balance. Vestibular disease typically affects older canines and sometimes there is a medical condition which triggers the imbalance—such as high blood pressure, an ear infection or possibly tumors, but sometimes there is no underlying issue connected with the disease. It is easy to mistake the symptoms of vestibular disease for those of a stroke, according to PetSide.com.
The clinical signs of vestibular disease are worse in the first 24 to 48 hours when the animal's balance begins to be affected. When this occurs, the canine should be taken to a veterinary hospital for a complete examination, blood pressure evaluation and appropriate blood and/or urine tests to determine if vestibular disease is the cause of the problem and whether an underlying disease condition is present. Treatment may involve giving shots to dogs –such as anti-nausea medication, antibiotics or other medications to help support the ailing dog. In dogs where an underlying condition is not found most will recover within one to several weeks. Occasionally dogs will be left with mild residual signs—such as a mild head tilt or a slightly wobbly gait.


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Larry Kwiatkowski of Penn Valley, California, found his hearing protectors to be hot and uncomfortable. To keep his ears cool and dry, he cut a tube-type athletic sock and slipped it over the plastic pads.
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Fair ~
High: 53°F
Tuesday, Jan. 24, 2017
The Battle of King's Mountain-A Colonists' Victory... Well... Sort OfPosted Tuesday, November 13, 2012, at 4:13 PM
On October 7, 1780 a battle was fought on King's Mountain in northern South Carolina that changed the course of the War for Independence. It was a resounding victory for the patriots and its repercussions were an obstacle that could not be overcome by the British.
The king's forces were led by Major Patrick Ferguson, a Scotsman and inventor of the Ferguson rifle. Major Ferguson's forces had been assigned to an outpost in Gilbert Town, North Carolina to prevent militia attacks while the main British army moved toward Charlotte. While there, Ferguson made the mistake of sending a threatening letter to the leaders of a patriot militia group called the Overmountain Men. These were backwoodsmen who had settled beyond the Appalachian Mountains and were very skilled with small caliber rifles.
The patriots responded by organizing an attack on Ferguson at his outpost. Upon hearing of the advancing militia, Ferguson began a retreat with his 1100 troops toward the main army. Thinking that he was well ahead of the patriots, he chose to camp overnight on top of King's Mountain.
The patriots had received intelligence reports revealing the location of Ferguson's camp and created an attack plan. The 900 patriots broke up into eight groups and approached the camp on top of King's Mountain from all directions. Ferguson and his men, caught completely off guard, formed ranks for open field combat while the patriots used trees and rocks for protection.
After a 65 minute battle that involved several bayonet charges by Ferguson's men and repeated cycles of fire, retreat, reload, charge, and fire again by the Overmountain Men, Ferguson's men were forced to surrender. The patriot victory was decisive and absolute.
The aftermath revealed 668 colonists captured, 221 wounded, and 318 dead. The totals for the British were none captured, none wounded, and one dead. This is not a misprint. There was only one British casualty. How can that be?
Every single combatant in the Battle of King's Mountain, except for Major Ferguson, was a colonist.
Those colonists fighting for independence were called patriots or rebels, while those supporting the crown were called loyalists. The number of loyalists in the colonies is uncertain. American historians estimate 15-20% of the population of the colonies remained loyal to the British. The Brits claim the number was closer to 40%, while John Adams himself believed one-fourth of the population refused to join the patriots.
Many colonists preferred not to take sides but were not given the option of remaining neutral. Within the patriot movement there was such fervor that people suspected of being a loyalist or simply not being supportive enough of the revolution were harassed, threatened, and lived in constant fear. Many were tarred and feathered, burnt out, ostracized, or had the lives of their families threatened.
Colonial legislatures passed laws seizing assets and property and imposing severe penalties on those deemed loyal to the crown. Many colonial politicians reaped huge profits from the seizure of loyalist properties. The Treaty of Paris, which ended the War for Independence, provided that reparations be paid to colonials who had lost property due to seizure. In spite of this, few ever received compensation.
After the Battle of King's Mountain the patriots hung some of the prisoners they had captured. This fact along with the seizing of assets and threats to family prevented those still loyal to the crown from any meaningful participation for the remainder of the war. Without the active support of loyal colonists, the British found it much more difficult to resupply and recruit troops.
No matter how you define it, the War for Independence, the war which birthed a nation and tore it from the grasp of what was the most powerful empire in the world, was also that young nation's first civil war.
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Hey, great, Mike! Thanks for posting this new piece. I'll mention, too, that the column should also appear in today's issue of the North Stoddard Countian.
We should also have my column about Alaska and Paul Corbin's historical column about old Greenbrier, Mo. in today's NSC.
-- Posted by Madeline1 on Wed, Nov 14, 2012, at 7:17 AM
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I have been happily married to Amy for twelve years and am the proud father of Elizabeth and Noah. I majored in history and minored in political science at Pittsburg State University in Pittsburg, KS, home of the 2011 NCAA Division II Football National Champion Pittsburg State Gorillas. I was privileged to be selected to teach at Pittsburg State while in graduate school and completed my Master of Arts in History in 2010 with Graduate Deans Academic Honors.
Hot topicsThe Battle of King's Mountain-A Colonists' Victory... Well... Sort Of
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Products:Light in Sodium
Light in Sodium - Shepherd's Pie
Amy's has created a meatless, dairy-free and lower fat version of this traditional meal. Organically grown vegetables are simmered in a nourishing broth and blanketed with fluffy mashed potatoes.
Nutritional Information
|Nutritional Facts
|Serving Size: 8.0 oz
|Servings Per Container: 1
|Serving Weight: 8.0 oz
|Product UPC: 00-42272-00263-4
|Total Fat: 4g
|Saturated Fat: 0g
|Trans Fat: 0g
|Cholesterol: 0mg
|Sodium: 290mg
|Carbohydrates: 27g
|Fiber: 5g
|Sugars: 5g
|Protein: 5g
|Vitamin A: 50% • Vitamin C: 30%
|Calcium: 10% • Iron: 15%
Ingredients: (Vegan) Organic potatoes, organic tomatoes, organic garbanzo beans, filtered water, mushrooms, organic celery, organic onions, organic leeks, organic carrots, organic soy milk (water, organic soybeans), organic turnips, expeller pressed high oleic safflower oil, spices*, organic garlic, sea salt, black pepper. Contains soy.*100% pure herbs & spices (no hidden ingredients)


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Archives: gumbo limbo
An fun & easy way to stay fit!
So recently, I started a new way to stay fit and it's a lot of fun – biking! Lynn has a great new program that allows students to rent out a bike for the day. Starting at 8 in the morning until you turn the bike in at 9 later that night. I find it also a great way to get around both on campus and off!
In the last week I have rented a bike 4 out of the 7 days. I have gone as close as Panera Bread right down the road on Military and as far as Gumbo Limbo which is down by the beach on Ocean Drive. Now I haven't been going by myself neither! It's a great way to be able to get to the mall or beach or even just to relax and take a ride around. I have even gotten my boyfriend and roommate involved. They have enjoyed it as much as I have.
I know I plan on biking more often now that Lynn has made it available and more assessable. You can rent a bike at the security shack that is by EML. All you have to do it show the guard your Lynn ID, sign a waiver form and take the helmet and key for the lock & you're ready to go! There are 4 bikes currently ready for renting.
Happy biking!


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Commenting is closed.
Instead of a full cup of unbleached sugar, I used 1/2 cup unbleached and 1/2 cup vegan brown sugar (no bone char filtration). Adds some extra sweetness 🙂
I'm totally bringing a batch to the next office party!
Lighten up people. Being vegan doesn't mean we don't want junk from time to time. I, for one, am thrilled with this recipe. I'm new to the vegan way of life but I live to bake. Thanks Ashely for your awesome recipe!!
This is precisely the reason becoming a vegan is synonymous with deliciousness
Why is everyone so critical? These cookies are on the Superbowl party list. They arent saying or promoting to eat them everyday as part of a nutritious diet, its a party food idea. It's a chance to cheat a little. Also the last time I checked PETA is not a website specializing in diet and nutrition. Whether you are vegan or not there are healthy food choices and not so healthy ones. Can't we all just get along?
SERIOUSLY PEOPLE! Stop preaching about Peta should only post "healthy" recipes. While recipes like this are more processed and refined, that doesn't make them bad. They are healthy for the soul. About the binge-eating comment, that would be a mental disorder and has nothing to do with this recipe. Enjoy the cookies in moderation, and don't worry about everything having to be "healthy!" Also, recipes like this show new vegans that they don't have to give up sweets; they can still indulge in treats even as a vegan, and there is NOTHING wrong with that!
Hey CS! I appreciate your comment, and completely understand your concerns. We actually have been posting quite a few raw vegan recipes recently and you can check some of them out here: http://www.peta.org/living/vegetarian-living/raw-cream-of-mushroom-soup.aspx ; http://www.peta.org/living/vegetarian-living/Corn-Salad-Picnic-Wraps.aspx ; http://www.peta.org/living/vegetarian-living/raw-soft-bread-rolls.aspx ; http://www.peta.org/living/vegetarian-living/wheres-my-raw-oatmeal.aspx ; Enjoy!
In my country(Poland) Oreo are not vegan. They contain whey. ;(
With the normal veggies-fruits-grains-legumes vegan way I eat, I've been shedding pounds and I feel healthy. BUT I HAVE TO MAKE THIS DOOD.
I appreciate many of PETA's efforts. I also know what they are trying to do. They want people to know that being vegan involves some treats also. But, this is very unhealthy. And I hate the fact that oreos have so much refined sugar in them and that it is process through bone char. Like another poster said, at least use Newman O's. I became vegetarian in the late 80s when I was a young teenager. It was nearly impossible to be vegan. But, these are different times. There are so many little health food stores popping up in each town. Also, whole foods are becoming a major franchise and are also popping up everywhere. Mainstream grocery stores also have organic food sections. My point is that there is no reason to be vegan and eat like this in this day and age. I know the article does not say this recipe is healthy. But, many people that are new to veganism are going to look at these along with PETA's Accidentally Vegan list and think if they eat stuff like this that they can be vegan. Also, many people believe that being vegetarian and vegan that you will never gain weight. That is so not true. After hitting the age of 30, I had to really cut my calories and revamped my diet. I love to eat and had to really watch my portions even though I was vegan. So, I know PETA is trying to get people to cut out all of the obvious animal products. But, they should really promote doing it the healthy way. (This also includes cutting a lot of breads and pastas, which was my downfall). Now, we live in a day and age where we have access to so many more healthier foods. I lost a lot of that "growing old" weight by making a lot of healthier choices. My next step is to be a raw vegan. I really wish PETA would promote that more instead of Oreo filled chocolate chip cookies
About how many cookies will I get from this recipe?
How big should the balls of dough be?
This is precisely the reason becoming a vegan is not synonymous with weight loss
Kenzie – don't knock it till you try it! I made the recipe and they were fantastic and believe me – you would not eat more than one! They are so filling, everyone at work said they were so good that you wanted another but your stomach stopped you.
Great recipe – thanks!
Hi Kenzie! Thanks for your comment. I understand that this recipe isn't for everyone, and that's okay. I love veganizing popular web recipes to show people that you can still enjoy fun, and unique foods without hurting any animals in the process. Please also note that nowhere in this post did I claim that this recipe was healthy! 🙂 I just like to prove that vegan food is not all tofu and bean sprouts (although, I get my fair share of those too!) like a lot of people think. If you're looking for healthier meal ideas, we offfer those as well! Check out this recipe for Gazpacho (http://www.peta.org/living/vegetarian-living/go-gaga-for-gazpacho.aspx) and this recipe for raw oatmeal (http://www.peta.org/living/vegetarian-living/wheres-my-raw-oatmeal.aspx). Check back because later this month because I'll be sharing a recipe for a healthy alternative to ice cream. 🙂
I'm sorry, but I just don't understand posts like these. Peta is about protecting the health and well being of our furry friends, but what about humans? Foods like this aren't healthy, regardless of being vegan.
Of course you could argue, "Well, if you only eat one cookie, it's not so bad…" but how many people only would eat one?
Peta uses 'cholesterol' and 'saturated fat' to deter people from eating meat, but what about using 'blood sugar spikes' and 'binging' to guide people away from things like this?
Use Newman O's DAIRY FREE "creme" filled chocholate cookies instead. They are 100% vegan AND not filled with bad for you palm oils or anything artificial.
Re: Cady and VeggieLou, it appears that Oreo's manufactured in Europe have different ingredients than those manufactured in the United States: http://www.nabiscoworld.com/Brands/ProductInformation.aspx?BrandKey=oreo&Site=1&Product=4400000820. Indeed, if whey powder is an ingredient in European Oreo's, then those are not vegan. If you'd like to make your own vegan Oreo's there are many recipes online such as this one: http://www.sassyradish.com/2009/03/homemade-oreos/ — just make sure to substitute vegan ingredients when necessary, such as vegan Earth Balance butter!
Just make sure to avoid sugar made from sugar beets because it will be genetically modified. To avoid that use cane sugar or some other source you like. If the ingredient simply says, "sugar" it's likely from the GM beets.
i had no clue that Oreos were vega-friendly! hurray!
Wow. I want these. So bad. I'm drooling.
Are Oreos really vegan? The packet of double stuffed says it has whey powder and says may contain milk?
Hey Ashley,
I'm sorry but Oreo's are not vegan. Look at the homepage of oreo's and there you can inform you about the content. they say they use "whey powder (from milk)" for the cookies so it's absolutely not vegan. I can post you the link so you can prove it.
http://www.oreo.eu/oreo/page?siteid=oreo-prd&locale=uken1&PagecRef=616 check this out.
greetings, Anna
I want to check something – in England Oreo's have whey in their ingredients, therefore surely not making them vegan – why are they vegan in USA and diff receipe in England?? 🙁 Xxx


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narvelchip@narvelchip active 2 weeks ago
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Stephanie Hawkins wrote a new post, This week!, on the site Beach Community Grange 958 1 day, 23 hours ago
Good Morning Folks,
The Beach Grange is planning a committee meeting Thursday January 19th at 6:30pm at the Grange Building for those who want to be apart of Grange Month (in April) to help plan activities and […]
Jerry Harris wrote a new post, Message from the Grange President: Regarding the Elementary School, on the site Lookingglass Grange 927 6 days, 10 hours ago
The fire at the Lookingglass school was a major loss for the community. We are very fortunate that there were no injuries as a result of this tragedy. This incident has shown how well the Lookingglass c […]
Jerry Harris wrote a new post, Lookingglass Elementary School, on the site Lookingglass Grange 927 6 days, 12 hours ago
Lookinglass Elementary needs the Community. The Grange is there to help.
What we know so far is that the historic gym, library, cafeteria, and speech room built in 1939 burnt to the ground Late at night on […]
albrightny440 wrote a new post, CARD PARTIES, on the site Albright Grange 440 1 week, 3 days ago
Another good card party at Albright Grange, East Homer. Fun,food, and friends. Next parties Jan 21, Feb 4 & 18, Mar 4 & 18


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Tail boom strakesApril 22, 2010 by Tim McAdams
On some helicopters, running the length of the tail boom are "L" shape (or something similar) brackets that protrude about an inch. These are known as tail boom strakes and they act like spoilers.
Because the tail boom is underneath the rotor system, at a hover, very low airspeeds or sideways flight rotor down wash passes around the boom. Like an airfoil, this produces high and low air pressure areas that exert a force along the tail boom. This force decreases the tail rotor's capability during hover and slow flight. At higher speeds the down wash moves to the rear and passes above the tail boom. Strakes control the airflow around the tail boom, thus increasing the tail rotor's efficiency and decreasing the turbulent air, which improves yaw control.
During the late 1980s, NASA and the U.S. Army performed wind tunnel and flight tests to analyze the performance gain from adding a tail boom strake. The tests were performed using a Bell 204B helicopter. Published in 1993 the NASA Technical Report 3278 stated a 5-percent improvement in pedal control margin will provide an additional 2,000 feet of altitude capability or 500 lbs. of payload. The report concluded that the strakes improves handling qualities, reduces tail boom fatigue, improves climb and cruise performance, and increases yaw control safety margins for all single rotor helicopters with enclosed tail booms.
Tags: Tim


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Content Marketing Institute: Trends and Best Practices in Content Marketing
January 31, 2013
Joe Pulizzi, founder of the Content Marketing Institute, presented the latest trends and best practices in content marketing.
Members Only Content
This content is available to ANA Members only. Please login below or create an account.
You may already be a member. Find out if your company is already an ANA member.


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Have you seen this machine from electrolux? I saw it when I was hunting for pictures of sheeters when I was thinking about building one. I've used an ACME sheeter, before and figured it would have to be powered, but then I sumbled across this. The USA distributor did not have it in their product listing, so I'm guessing it is not offered here. I'd love to know what it would cost. It's able to make about a 20 sheet between about 1 1/3 inches to 1/50th (?) inches. Very interested.http://www.dito-electrolux.com/P_int/aia010.pdf
Please contact Tonya McCloskey for details on ordering the unit.(954)-327-6721MSRP will be $3400.00 usd.PNC 601539 Manual Dough SheeterKind Regards,Angelo GrillasProduct Manager Electrolux-Dito North America Work Phone: 954-327-6777


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The question I seek to answer today is how much value Manny should prospectively provide the Pale Hose. Dave Cameron saw the difference between Manny and Mark Kotsay as worth about 8.0 runs per about 100 plate appearances. What I am going to do is take Manny's numbers at Dodgers Stadium and attempt to translate them over into the AL for the White Sox.
As a preemptive disclaimer (given past experiences), these translations tend to be more theoretical than actual, forming a baseline around which statistical noise and random luck oscillate around. Over a meager 30 game sample, anything is possible. …
September 4, 2010
Translating Manny Ramirez' numbers to the Cell
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Dukes email system upgrade
Beginning Tuesday, November 19th, 2013, Microsoft will be upgrading the Dukes email system.
What you should expect during the upgrade:
· If you happen to be checking your account from a web browser when your email account is updated, you may be asked to sign out and sign back in.
· If you are using Outlook when your account is upgraded, you may be asked to close and re-open Outlook.
What you should do after the upgrade:
· Learn more about the Office 365 Outlook Web App
· Review the JMU Dukes email FAQs
If you have any questions, please contact the JMU Computing HelpDesk.


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For any CFI who is looking to eventually move on to corporate or airline flying, the time is now to start doing whatever you can to broaden your experience and your resume. In this respect, you can help your students by helping yourself.
Most of the time one spends as a CFI consists of flying maneuvers and traffic patterns. One of the most enjoyable parts of the training process for both CFI and student is the cross-country phase. What kind of cross-country flying you do depends on where you live. In my case, I was at the southern end of the Northeast corridor, one of the busiest stretches of airspace in the world, and one that often experiences crummy weather. Today, I live in the Midwest, and it is not at all a difficult learning environment; and, except for meeting the basic FARs for flying to a controlled airport, never talk to a controller. You can go hither and yon with nary a need to talk to any approach controller or center. Needless to say, my students were forced to learn all about ATC.
One of the best things CFIs can do for themselves and their students is to force them to plan a cross-country through the busiest airspace they can find, Class B being ideal. If you can land at the primary airport, all the better. If not, plan a landing at a satellite field for a lunch and fuel break.
The benefit of this is simple. It requires overcoming weak radio skills. Also, the best way to really learn and understand operations in complex airspace environments is not just to experience it, but to teach it. You will be forced to introduce your student to every aspect of dealing with air traffic control, from phraseology to protocol. The beauty of this is that you can simulate a tremendous amount of the communications with your student in the classroom, and you don't have to go until you are both ready.
It goes without saying that the best plan of attack is a modular "step up" plan, in which you start with a Class D airport, then move to a busy Class C, and then Class B. The greatest benefit will come from full-stop landings, not just from touch-and-goes or fly-overs.
The extra benefit that you get is that in interviews, you can really play this up. It shows initiative and creativity, and reassures the interviewer/recruiter that you will be competent on the radio. Believe it or not, this was a problem with the last regional hiring surge, especially among low-time pilots.
Whatever you can do to help your students first that helps yourself is something you should consider. You owe it to themto go beyond the PTS, and to yourself to make yourself not only a better pilot, but a better teacher as well.—Chip Wright
Tags: flight training; CFIs; student pilots; radio communications; airspace; cross-country


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The Pueblo District Attorney will pursue adult charges against the two teenage boys accused of shooting a woman in her Pueblo West home last weekend.
Chief Deputy District Attorney Anthony Marzavas said Friday that Evan Hesselberg, 17, and Devin Riensch, 16, face charges of attempted first-degree murder, first-degree burglary, first-degree assault and criminal mischief.
Hesselberg also faces a count of violating a protection order.
The two boys are charged with opening fire on the front door of a Pueblo West home on the 300 block of Morning Glory Drive, wounding Cheryl Gonzales, 34.
Investigators said the boys may have targeted the home because large quantities of marijuana were known to be sold there.
According to an affidavit, the boys wore masks and knocked on the door to the home around 2 a.m. Sunday.
When Gonzales shut the door, the teens fired at least six rounds into the home with semi-automatic weapons, the affidavit said.
Riensch and Hesselberg are set to make appearances in court on Monday.
Marzavas said that while the district attorney's office wishes to keep the case in adult courts, the defense will have an opportunity to file motions to petition the judge to return the cases back to the juvenile system.
Riensch's mother, Stacey Riensch, also is set to make her first appearance in court Monday.
Pueblo County Sheriff's investigators said Riensch admitted to providing the boys with the guns, which were stolen from Hesselberg's relatives in Custer County.
She was arrested on suspicion of contributing to the delinquency of a minor, drug possession, child abuse, reckless endangerment and providing a juvenile access to a firearm other than a handgun.
© Copyright 2016 The Pueblo Chieftain & Star Journal Publishing Corp. All rights reserved.


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LINGUIST List 23.4163
Sat Oct 06 2012
Calls: Discourse Analysis, Socioling, Applied Ling, Lang Acq, Ling Theories/USA
Editor for this issue: Alison Zaharee <alison
Dale Koike <d.koike
Dialogue in Multilingual, Multimodal, and Multicompetent Communities of Practice
E-mail this message to a friend
Full Title: Dialogue in Multilingual, Multimodal, and Multicompetent Communities of Practice
Short Title: Dialogue 2013
Date: 22-Mar-2013 - 24-Mar-2013
Location: Austin, Texas, USA
Contact Person: Dale Koike
Meeting Email:
< click here to access email >
Web Site:
Linguistic Field(s): Applied Linguistics; Discourse Analysis; Language Acquisition; Linguistic Theories; Sociolinguistics
Call Deadline: 15-Oct-2012
Meeting Description:
This conference, sponsored by the International Association of Dialogue Analysis (IADA) and held at the University of Texas at Austin, will focus on questions such as 'How can the study of dialogue advance language learning research?' and 'What can interaction studies in various contexts of multilingualism and multimodalities contribute to our understanding of being multicompetent?' It will examine how Practice Theory (Bourdieu 1977) is used to build links between the work done in areas such as interaction analysis, conversation analysis, dialogue analysis, and ethnography of native speaker production, and that of applied areas such as language acquisition, sociolinguistics, technology, and communications.
In addition, the metaphor of 'communities of practice' (Lave & Wenger 1991; Wenger 1998) - which refers to groups of people who interact due to their involvement in common practices, goals, and interests - will be extended as a focus for study at this conference. As fields such as language acquisition and artificial intelligence are increasingly interested in naturalistic dialogue as a source of rich linguistic and socializing input - as well as a stimulus for cognitive processes that facilitate acquisition - researchers seek to incorporate new ways of looking at dialogue. We hope this conference will stimulate discussion among researchers who represent different yet related fields focused on dialogue.
Keynote Speakers:
Jürgen Streeck - University of Texas at Austin, USA
Edda Weigand - University of Muenster, Germany
Richard Young - University of Wisconsin-Madison, USA
Final Call for Papers:
This is a reminder for the Call for Papers for this workshop. The deadline is October 15, 2012.
Submissions for oral presentations in areas of linguistics relevant to the conference theme and dialogue are welcomed. Presentations should be no more than 20 minutes in length with 10 additional minutes allocated for questions, comments and discussion.
Submission of Abstracts:
Abstracts should be no more than 250-300 words in length. The abstracts should be submitted online at the conference address.
Please note that preference will be given to abstracts that are relevant to the conference theme.
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Sailing Stories: Tell Us About Your VoyageDecember 16th, 2009 by Justin Floyd
Are you participating in the Align Your Sails program? Have you been in the program before?
We want to hear about your story.
Tell us how you came to be in Align Your Sails, your experiences and how it has been apart of your academic life at CFCC. And we'll share those stories right here on our web site. Don't worry if you want to be anonymous, that's fine too.
We want to hear from Students and Coaches. If you feel like sharing then send your story in an email to Diane Jones.


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Hi Max,
I am not sure if my first post attempt was successful, so here I try again. I want to suggest an alternative approach to some of your problems.
Instead of notepads - all of your notes could be held in one OneNote window/page. Of cause it depends on the size of your notepad files if everything can be shown nicely in one OneNote window/page.
It is a quite nice tool to keep all your notes. You get instantaneous search in all your "notebooks". You can place there screenshots or document "printouts". OneNote will do OCR text recognition and this allows to search for text in all your images that are in the notes! OneNote can also use various types of tags and search only for them.
Tables, diagrams, equations (with computed answers) and other things can added to the notes!
OneNote used to come with some more expensive Office packages. Now there is a free version (OneNote 2013) with the limitation that the notes must be stored on OneDrive and not on your PC. OneNote works quite well with OneDrive. This allows to open the notes from any type of a mobile device or any web browser on other computer that do not have OneNote.
Check the youtube video for a quick introduction: "Microsoft OneNote for Mac Demo". This video is short and most of things also apply to the Windows version.
It may take a bit of time to get used to it, but after this I am sure you will not go back to notepad files :o)


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On November 17, 2011, the Department of State launched our first mobile-based English language learning program in Tunisia. The project was developed in partnership with U.S. Embassy Tunis, Tunisiana (the largest mobile network operator in Tunisia) and Tunisian education partner, Edupartage. Over the course of the 90 day pilot, millions of Tunisian mobile subscribers can learn English phrases and expressions for free on their cell phone by dialing *136# to access Najja7ni mobile English.
This program offers interactive questions in everyday English for beginner and intermediate speakers. Our Regional English Language Officer and an English Language Specialist worked with Edupartage's local teacher committee to develop lessons focused on travel, technology, society, the environment, telecommunications, and many other subjects. To get a better feel for the system, check out the great video that U.S. Embassy Tunis produced that shows how it works.
Following the revolution, Tunisians from throughout the country and representing diverse backgrounds expressed an increased interest in English language learning opportunities. We developed this project to help respond to that demand. We leveraged mobile technology to make it happen, given over 100 percent mobile penetration in Tunisia and the capability to reach not only the larger urban centers, but more rural areas of the country.
English language programs are a critical element of our public diplomacy toolkit. State's English language programs offer both foreign teachers and students tangible educational and professional opportunities by improving their English speaking, reading, writing and teaching skills. From our perspective, connecting with individuals globally via the English language offers us an incredible way to build mutual understanding between the American people and people of other nations. One popular example of our in-person English language training is the Access Microscholarship Program. Through Access, U.S. Embassies around the world connect with around 80,000 youth, enabling talented 14 to 18 year old kids from disadvantaged backgrounds to learn English and leadership skills during after school classes and summer programs.
Mobile-based English language programs can be a fantastic complement to classroom learning experiences -- encouraging users to practice and improve their English "where they live" (on their mobile phone), and perhaps sign up for more formal English classes. This is one critical way in which the Bureau of Educational and Cultural Affairs is embracing Secretary Clinton's vision for 21st Century Statecraft. We look forward to learning from this pilot, and incorporating best practices in future deployments of mobile English around the world.
We'd love to hear what you think about this program. Send me a tweet or post your thoughts on U.S. Embassy Tunis' Facebook page.


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Marvin R. Farni, 83
Marvin R. Farni, 83, passed away on Friday, May 31, 2013 at the Iowa Veterans Home in Marshalltown, Iowa.
Marvin Robert Farni was born on January 11, 1930 in Nevada, Iowa to Howard and Emma (Larson) Farni. He attended school in Milford Township for 8 years before staying home to work on the family farm near Zearing, Iowa.
In 1948, Marvin joined the Army, proudly serving his country in the Korean War. In 1952, he returned to Marshalltown where he went into business with his brother, Elmer. In 1957 Marvin and Elmer formed Farni Brothers Construction, building several homes in Marshall County and the surrounding area.
On March 24, 1951 Marvin married Marie A. Backous in Nevada, Iowa. Unto this union three children were born, Douglas Robert, Debra Lynn and David Brian.
In 1978 Marvin and Marie moved to Ames, before relocating to Glendale, AZ where they resided until 2004. While in Arizona, Marvin quickly became known as "The Iowa Handyman", a man who could fix anything. Upon returning to Ames in 2004, Marvin continued his love of working with his hands and woodworking, creating a variety of treasured bird houses.
In October 2012 due to declining health, Marvin and Marie moved to the Iowa Veterans Home in Marshalltown, where he resided until his death.
Survivors include his wife of 62 years, Marie Farni of Marshalltown, son, Doug Farni of Ames, daughter, Deb (Robert) Brown of Marshalltown, granddaughter, Niki Brown of Boston, MA, grandsons, Ryan Brown of Ankeny and Garrett Farni of Ames. Sister, Dorothy Ball of Fairfield Bay, Arkansas, Sister-in-laws, Lois Fjelland of Huxley, Shirley (Larry) Evans of Ames and Diana Cable of Rogers, Arkansas, and special friend, Roxanne Nielsen.
Marvin was preceded in death by his parents; son, David; brother Elmer Farni and sister Marge Cramer.
A Memorial Service will be held in his honor on Friday, June 7th, 2013 at 3:00 PM at Malloy Hall Chapel at the Iowa Veterans Home in Marshalltown.


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Matt Rosati is leaving West Geauga to be the new head coach at Perry. This is very good news for the Pirates and a very hard loss for the Wolverines of West Geauga. The deal was reportedly good enough to spark the move for a man that wanted to retire from West G, but that's the way high school football has been going lately. A fact of life, but not always the best thing for the kids that play the game.
Finishing 8-2 last season was big for Perry and don't look for them to slide much. Coach Rosati knows how to win, so look for the Pirates to be a force again in the CVC. Hope that schedule strength can get them some quality wins and push them into the playoffs.
The question that remains now is who will fill the head coaches' spot at West Geauga?


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Hey guys!
Just saw that this field is opening next weekend (4/28). Field is cheap ($40 case, free entry, $5 all day air)
Field site is: http://www.sotpaintball.com/
DISCLAIMER: Though this field is run by a primarily Christian organization, please do not discuss religion in this thread, so that it can stay open by the rules of TechPB.
New Field!
Started by WiscoBaller, Apr 22 2012 10:55 PM
1 reply to this topic
Posted 22 April 2012 - 10:55 PM
University of Wisconsin Whitewater Paintball Club
Sponsored by KEE, H2 Paintball, Empire
The Hooligans Paintball Team
Bob Long Victory Ripper Dye Rotor Dye Throttle 70/4500
Bob Long Ripper FST
Posted 23 April 2012 - 07:21 AM
damn. it's pretty far from me :\
Member of Hooligans D4 Team
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Los Alamos National Laboratory
Native American Venture Acceleration Fund provides boost to six regional businesses
- Steve Sandoval
- Communications Office
- (505) 665-9206
LANS, LANL fostering economic development in Northern New Mexico
LOS ALAMOS, New Mexico, Feb. 26, 2013—Six Native American businesses received grants through a new Native American Venture Acceleration Fund created by Los Alamos National Security, LLC (LANS) and the Regional Development Corporation. The grants are designed to help the recipients create jobs, increase their revenue base and help diversify the area economy.
Funding comes from LANS, which manages Los Alamos National Laboratory, and the New Mexico Indian Affairs Department. The Native American Venture Acceleration Fund is managed by the Regional Development Corporation.
Grant recipients are:
- San Ildefonso Development Corporation: $20,500, for upgrades to existing account software and training.
- Three Eagles Development Corporation, Picuris Pueblo, $10,800, update computer and accounting systems, software and hardware.
- Cochiti Pueblo Development Corporation, $20,000, restructuring of the corporation to include establishing an environmental services firm.
- Avanyu Construction Services, LLC, San Ildefonso and Ohkay Owingeh pueblos, $25,000, new accounting software to fulfill federal contracting requirements and begin 8A (small disadvantaged business) certification process.
- Sunbeam Indian Art, San Ildefonso Pueblo, $3,400, develop website capabilities to increase online sales.
- Than Povi, San Ildefonso Pueblo, $4,400, for website development, online sales capability and point-of-sales software for its new retail outlet in Cuyamungue.
To be eligible for a Native American Venture Acceleration Fund grant, applicants
- must demonstrate they are a Native American-owned business in which a tribe or tribal member has at least a 51 percent stake in the enterprise
- be a tribal business or corporation from the pueblos of Nambe, Ohkay Owingeh, Picuris, Santa Clara, Pojoaque, Taos, San Ildefonso, Tesuque, Cochiti or Jemez
- be located in Sandoval, Santa Fe, Los Alamos, San Miguel, Mora, Rio Arriba or Taos counties.
"The purpose of the newly created fund is to develop tribally held businesses in Northern New Mexico," said Kurt Steinhaus, director of the Laboratory's Community Programs Office. "LANS and Los Alamos National Laboratory are excited to announce the first of these Native American Venture Acceleration Grant Fund recipients and we look forward to working with these and other Native American businesses to promote economic development in Northern New Mexico."
Twelve, high-quality proposals were submitted for funding last fall; all will receive funding or technical assistance, added Earl Salazar, LANL's tribal relations liaison.
More information about the Native American Venture Acceleration Fund is available through Kathy Keith, executive director of the Regional Development Corporation, or Vangie Trujillo of the Community Programs Office.
About Los Alamos National Laboratory
Los Alamos National Laboratory, a multidisciplinary research institution engaged in strategic science on behalf of national security, is operated by Los Alamos National Security, LLC, a team composed of Bechtel National, the University of California, BWXT Government Group, and URS, an AECOM company, for the Department of Energy's National Nuclear Security Administration.
Los Alamos enhances national security by ensuring the safety and reliability of the U.S. nuclear stockpile, developing technologies to reduce threats from weapons of mass destruction, and solving problems related to energy, environment, infrastructure, health, and global security concerns.


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Julie Living The Dream
Writings by Julie Christensen about motherhood, painting, writing, and married life.
How To ePublish Your Book
The Truth About Dating
The Truth About Happily Ever After
Searching For Meredith Love
Murder Beyond Words
Murder with Art
Cover Reveal for Library Jumpers by Brenda Drake
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Family of missing man asks for public's help
Time has come to adopt drug court locally
Speaking to the American Bar Association in San Francisco today, U.S. Attorney General Eric H. Holder announced that low-level nonviolent drug offenders with no gang ties will no longer be charged with offenses that impose severe mandatory prison sentences.
Holder's action is hardly a new approach. What he is advocating is drug courts, a concept that is growing nationally.
Perhaps the time has come for more jurisdictions to adopt the drug court concept locally as well.
In 1989 the first so-called drug court was established in the United States in Miami-Dade County, Florida. Since that time, drug courts have sprung up in all 50 states and now number nearly 2,500. We believe the time has come to establish such drug courts locally.
Drug courts are judicially supervised courts whose primary responsibility is to handle nonviolent substance abuse offenses.
Instead of going through the traditional criminal justice system, which often involves jail or even prison sentences, drug courts offer nonviolent offenders the option of substance abuse treatment.
Over the past few decades the number of drug related prison sentences has continued to grow with little or no impact on the problem of drug addiction itself.
It should be pointed out that drug courts are not a "slap on the wrist" or a "free pass" for substance abuse offenders. According to the National Association of Drug Court Professionals, drug courts keep offenders in treatment long enough for it to work while under close supervision. In a typical case, for a minimum of a year participants are provided with intensive treatment and other substance abuse services required to get clean and sober. They are held accountable by the drug court judge for meeting their obligations to the court, their families and other invested parties. They face regular and random drug testing and are required to appear in court frequently so the judge can review their progress.
As an incentive drug offenders may be rewarded for doing well or sanctioned if they do not live up to expectations.
The benefits to the local communities are many. It reduces in the number of nonviolent offenders serving time in local jails, certainly lessens the financial burden on the county and after successfully completing a treatment program, individuals are free to live productive lives, contributing to the betterment of their communities.
Last fall Marquette County expanded their successful Sobriety Court to include drug court components. If the newly named Treatment Court has anywhere near the succes of the Sobriety Court it certainly would be considered a good move.
According to the Mining Journal of Marquette, of the 89 Sobriety Court participants since 2004, only 1 was arrested again for drunken driving. There's no reason to believe adding a drug court component will not be met with similar success.
We applaud the expansion in Marquette County and the recent creation of a drug court by the Keweenaw Bay Indian Community, and we hope neighboring jurisdictions throughout the Western Upper Peninsula make similar moves in the very near future.


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Latest addition to the menagerie: Petey
Matcha (bird #1, the green one) would chirp if I played music or audiobooks, he ate (a LOT,) but other than that, did very few "bird" things. Didn't play with his toys or move around much. I decided to bring him a little friend, because maybe he was lonely.
Petey came to live with us a week ago, and it was love at first sight for Matcha. He danced and preened, and tried to feed Petey. This morning they have been playing kissy-beaks and grooming each other.
"I can't see me lovin' nobody but you..."
"When you're with me baby the skies will be be blue..."
My husband hasn't noticed yet, that there are TWO birds in there. I plan on telling him there was massive and unprecedented, sudden cellular mitosis one night and when I got up in the morning Petey was just there in the cage.


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Emilio Bonifacio finished 4-for-5 with an RBI triple, an RBI single, and a stolen base as the Braves defeated the Mets on Thursday.
Marlins acquired RHP Dan Straily from the Reds for RHPs Luis Castillo and Austin Brice and OF Isaiah White.
Brewers signed RHP Neftali Feliz to a one-year, $5.35 million contract.
Yankees GM Brian Cashman said the team will go to an arbitration hearing with Dellin Betances.
Phillies signed OF Michael Saunders to a one-year, $9 million contract with an $11 million club option for 2018.
According to Jon Heyman of FanRag Sports, free agent Jason Hammel was "in talks with the Mariners" when he switched agents in late December.
Jeff Bagwell, Tim Raines and Ivan Rodriguez were elected to the 2017 class of the Baseball Hall of Fame by the BBWAA.
Angels signed OF Kole Calhoun to a three-year, $26 million contract extension.
Athletics signed INF Trevor Plouffe to a one-year, $5.25 million contract.
Indians president Chris Antonetti said Wednesday that Michael Brantley (shoulder) has progressed to hitting off a tee.
Blue Jays re-signed OF Jose Bautista to a one-year, $18.5 million contract.
Indians and OF Brandon Guyer avoided arbitration by agreeing to a two-year, $5 million contract with a club option for 2019.


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Resident to serve time in jail in rollerblading accident case
ESCANABA – A Gladstone man was sentenced Monday to six months in jail for striking and injuring a rollerblader with his vehicle in Escanaba last summer. The judgment was handed down in Delta County Circuit Court.
Travis Anthony Reed, 24, pleaded no contest last month to attempted assault with a dangerous weapon and pleaded no contest to a moving violation causing serious impairment of a body function.
Reed was driving west on the 200 block of Ludington Street when he struck a teen rollerblading east on the north side of the road just after 11 p.m. on Aug. 6, according to Escanaba Public Safety.
The victim, a 17-year-old female, was transported by Rampart Ambulance to OSF St. Francis Hospital then transferred to Marquette General Health System where she was hospitalized for four days.
During Reed's preliminary hearing in district court in October, the victim testified she was undergoing physical therapy on her knee and was being treated for headaches and memory loss.
During Monday's sentencing, Judge Stephen Davis told Reed that while he was trying to scare someone with his vehicle that night, he seriously injured the victim, possibly for life.
On the attempted felonious assault charge, Davis sentenced Reed to a six-month jail term, two years probation, $988 in fines and costs, and restitution to be determined.
Reed was ordered to spend 93 days in jail and pay a $50 fine on the moving violation.
Both sentences are to be served concurrently. He was given credit for one day served in jail.
On Dec. 19, Reed was sentenced in district court to pay $625 in fines and costs after pleading no contest to a reckless driving charge. This charge stems from a second rollerblader at the scene who jumped onto the boulevard to avoid being struck by Reed's vehicle.
Reed did not leave the scene of the accident, said police.


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Precious pug returned
A five-day hunt for her missing pug was the worst week of Bree Broad's life, and while the search brought out the best in our community, it also showcased the worst.
Alcohol policy slated
Student drinking culture will not be changed by restrictive hours, which will only dishearten those "struggling to find reasons to stay in the city as it is", a Christchurch student leader says.
Crafty for charity
Crafty Cantabrians have stepped up this year and knitted more than 1000 pairs of slippers and 1300 scarves for children who need them most.
Ferrymead Countdown back
The Countdown Ferrymead supermarket will re- open next Easter, more than three years after the earthquakes.
Emergency centre ready to go
A Red Cross emergency operation centre has been set up in Christchurch but is on standby for now as the city waits for the weather to turn.
Canterbury lifeguards top dogs
Everest Base Camp: no walk in the park
Refugee in youth parliamentEven as Afghani refugee Gul Agha Alizadah flew into Auckland at the tender age of eight, he "knew" he had a future and a hope.
A break from rollercoaster life
For 12-year-old Rosa Edge, one of the high spots of a recent trip to Australia's Gold Coast with Ticket to Hope was being upside down.
'Glasshouse' not popular
Shops want to stay
Raincoats, food, huge improvementOne look at the warm, dry and full children at Sockburn School should be enough to convince anyone of the value of food and clothing programmes in low decile schools.
Doing it for Brydie
When Anna Lauder's four-year-old daughter passed away, she dug herself deeper and deeper into her grief, now she's digging herself out.
Washing windscreens an art
Baking soda beauty
Council plans to fight rising sea levels threaten Kiwi seaside property dream
Four people injured after light plane crash near Kekerengu
Southland teenager who taunted police on Facebook wanted again
Lifting the veil on the world of Freemasonry
Tim Southee claims five wickets as dominant Black Caps dismiss Bangladesh before stumps
Identity of New Brighton scooter hit-and-run driver remains a mystery
Yes, the 'summer' weather is far worse than usual
Bangladesh strike back with double breakthrough
American travel blogger's take on Dunedin takes off
Hundreds march in Christchurch as part of global protest against rise of populism
Arthur's Pass to stay closed until at least Saturday afternoon
Nelson lawyer Sue Grey takes government to High Court over cannabidiol


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Robbie Bach, president of the entertainment and devices (E&D) division at Microsoft Corp., who will retire from the company this fall, said in an interview that the forthcoming Natal motion sensor for Xbox 360 video game console represents tremendous opportunities for the company and is, in fact, the Holy Grail of the console world.
"[Natal is] a tremendous opportunity from a business perspective to produce a new experience for people without shipping a new console. I mean, that is sort of the Holy Grail in many ways of the console world is how do you ship completely new game experiences without actually forcing everybody to start over again, and I think Natal certainly presents that opportunity," said Mr. Bach in an interview with TechFlash web-site.
Many executives from Microsoft have said that the Natal motion sensor will represent incredible importance for Microsoft and will give a huge boost for the company's Xbox 360 game console. Based on the comments from the outgoing president of the E&D division, Microsoft is investing heavily to ensure that Natal is successful.
"For me [Natal] is a jumpstart catalyst. It is a midlife kicker for the 360, and it is an opportunity to really drive that business in a dramatic way," claimed Mr. Bach.
In fact, it is quite strange that a company like Microsoft is talking about a future product as a major hope for its current product. Although Microsoft was showing optimism ahead of Windows 7 launch in 2009, which was a success, it also demonstrated confidence in Windows Vista back in 2006. It remains to be seen, whether Natal will indeed boost popularity of Xbox 360 for the coming years before the next-generation arrives.


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PRINCESS ANNE, MD. - (Feb. 14, 2014) - The University of Maryland Eastern Shore's popular undergraduate major – Hotel and Restaurant Management – has a new name.
Department chairman Dr. Ernest Boger announced to students in early February that the program will now be known as Hospitality and Tourism Management.
"The change reflects what we actually do, what we program students for," Boger said.
The new name brings UMES in line with its peers, Boger noted, and addresses a long-standing observation by the Accreditation Commission on Programs in Hospitality Administration.
When UMES' program received the commission's formal endorsement in 2008, the organization noted its name suggested a far more limited career scope than the existing curriculum projected. Accordingly, the faculty proceeded to lay the groundwork for a name change. However, a previous administration had other priorities, Boger said. So the program stuck with nomenclature that the chairman said was applicable a half-century ago, but is viewed today by educators and professionals in the field as outdated.
"The great majority of our courses … apply to the broader industry and careers areas of hospitality and tourism," Boger said.
Indeed, recent UMES graduates in hotel restaurant management have found careers with industry stalwarts Sodexo, Aramark and Enterprise as well as the National Park Service, airlines and convention and visitors' bureaus. UMES' professional golf management degree combines an ability to play and teach competitive golf at a high level with training to manage the business aspects of a $60 billion industry, including PGA certified golf courses and their affiliated resorts.
"It's our way of embracing the entire hospitality and tourism industry," Boger said, "and recognizing the broad spectrum of opportunities for students who complete their degrees here."
UMES is Maryland's lone public college that offers a hospitality / tourism management degree. Boger believes the name change will enhance the program's reputation as "the state's academic and intellectual specialist in the field."
With state-sanctioned gaming starting to blossom across Maryland, Boger said casino operators are looking for specially trained employees and want to hire home-grown professionals. "We feel that's a niche we ready -- and prepared -- to fill," he said.
"Hotels and restaurants are what we like to call the 'physical plant' of tourism. There's so much more to the profession than bricks and mortar," Boger said.
The chairman said he's heartened by support from his dean, Dr. Ayodele Alade, Provost Ronald Nykiel and President Juliette B. Bell.
With the new name in place, Boger said the UMES faculty is exploring ways to broaden the hospitality-tourism curriculum, including development of a master's degree.
This past fall, Dr. Karl Binns Sr. oversaw a senior-year capstone project in which three teams of students collaborated on presentations aimed at analyzing and developing a prospective tourism expansion strategy for the Town of Princess Anne. Binns and Boger say that idea is just scratching the surface of hands-on instruction the department is looking to utilize beyond that of the traditional hotel and restaurant sector.
"When I first heard about the name change I was uneasy," senior Samantha J. Lord said. "I didn't know what changes this would bring to our department, or how it would affect our students."
"I'm now excited, however, to see what new changes our Hospitality & Tourism Management title will bring," she said. "As it broadens what we really do. I'm hoping to see an increase in tourism classes and I can't wait to see how this will bring our department to another level."
Bill Robinson, director, public relations, (410) 621-2355


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"Be who you are and say what you feel, because those who mind don't matter and those who matter don't mind. "
State and local taxes
Aircraft owners often take pleasure in contemplating federal aviation taxes. That's because much federal tax planning in this area focuses on deductions and thus on taxes the aircraft owner might save. Comparable deductions are frequently available for state tax purposes, but when the spotlight shines on state tax it usually illuminates how much the owner must pay.
Here's a look at the key state and local aviation and local taxes and some strategies for dealing with them:
Sales Tax
Sales tax is triggered by a transaction-the sale of an aircraft or aircraft parts, and in some states even labor performed on aircraft. The tax applies to gross receipts (the purchase price), but in most states you can reduce taxable basis by the price of a trade-in aircraft. Although it's called "sales" tax, the buyer is generally responsible for paying it and the seller is responsible for collecting and remitting it to the state. A state's ability to tax an aircraft sale relies on the presence of the aircraft in the state at the moment the transaction takes place.
When is that moment? Knowing when the transfer occurs is important for all sorts of reasons, not just sales tax, so an aircraft purchase agreement should specify how to determine when the transfer of title occurs. In my view, the logical moment to say it occurs is when the bill of sale is filed with the FAA Registry in Oklahoma City. The Registry will give you a filing time-say, 2:34 p.m. Central Time-so if the aircraft is in Iowa then, that state can charge sales tax, assuming no exemption applies.
The easiest way to avoid sales tax is to close when the aircraft is someplace where no tax applies. We've all heard stories about aircraft flying out over the ocean for a closing, but sales of aircraft that are to be U.S.-registered must close within the country. That's because, until the aircraft is registered to the new owner-which will take at least a day or two-that owner lacks the authority to operate it outside the U.S.
Besides, an over-ocean closing for a U.S. aircraft is unnecessary. Several states (Alaska, Connecticut, Delaware, Massachusetts, Montana, New Hampshire, Oregon and Rhode Island) have basically no sales tax on business jet sales. I say "basically" because even in these states laws may have little quirks that result in tax on some aircraft transactions. In Alaska, for example, local sales taxes may apply, and Delaware has a little-known tax on leases. In addition, a few states have a minimal tax. South Carolina limits the tax to $300 and North Carolina caps it at $1,500. Again, you can take advantage of these low taxes by making sure your aircraft is in the state at the time of closing.
And that means all of it. Even if the airframe is in sales-tax-free New Hampshire at closing, if the engines are off-wing and being overhauled in a jurisdiction with a sales tax, there's a potential for the state where the overhaul is taking place to charge sales tax on the value of the engines. That's because title to the engines was transferred when they were in the overhaul state. Of course, you could just wait to close until the engines are back on the aircraft to avoid the tax, but if that's not practical you may have to arrange a separate closing for the engines, which may involve moving them to a tax-free jurisdiction before their purchase is consummated.
Given how important it is for the aircraft to be in a sales-tax-friendly jurisdiction at closing, the buyer will want to be able to prove the aircraft was actually there. The paperwork between buyer and seller may reflect this but it's prudent to have third-party verification, such as a receipt for jet fuel purchased at closing.
You can sometimes avoid sales tax if a state has a "fly-away" exemption. Thus, even though you buy the aircraft in a state with sales tax, if you leave within a prescribed period (say, 10 days) the tax won't be imposed, assuming the aircraft doesn't return, at least not right away. You can find fly-away exemptions in states where business jets are manufactured, such as Arkansas (Falcon), Georgia (Gulfstream) and Kansas (Cessna, Hawker Beechcraft and Learjet). But you can also find them in states that simply recognize that an aircraft is a mobile asset that may be purchased in a state even though the buyer doesn't intend to use it there.
Use Tax
Given how easy it is to avoid sales tax on an aircraft, it's no surprise that states have found a way to levy an equivalent amount even when the sale takes place elsewhere. Use tax applies to the use or storage of the aircraft in the state and is assessed in an amount equal to the sales tax. In some states, "first use" of the aircraft in the state may be a necessary or sufficient condition for imposing the tax.
The most common reason use tax is imposed on an aircraft is that it is based in the state. Suppose you purchase a Challenger 604 in Dodge City, Kan., for $20 million and, taking advantage of the state's fly-away exemption, get out of Dodge the next day. You fly the aircraft to Waukegan, Ill., where it will be hangared and maintained. Waukegan, in other words, is the aircraft's home. Unless an exemption applies, Illinois will charge a 6.25-percent tax for the privilege of using the aircraft in the state, which comes to $1.25 million. In addition, local taxes in Illinois may add $600,000 (another 3 percent) to the tax bill. Plainly, use tax is an expense to plan for, not ignore.
Basing an aircraft in a state isn't the only reason use tax may apply. If an aircraft is a frequent visitor to the state, a use tax assessment may result. Maine, for example, has recently been charging use tax on certain aircraft that come into the state at least 20 times in the first 12 months after their purchase. But in some states you don't even have to be a frequent visitor to get a use tax bill. Florida, for instance, presumes that any aircraft that shows up in the state during the first six months of ownership was purchased for use there, leaving the taxpayer to show why the tax is not due.
Use tax is much harder to beat than sales tax, but you can do it. First, there are U.S. Constitutional limits on a state's ability to impose use tax. U.S. Supreme Court decisions require that you and/or your aircraft must have sufficient "nexus"-a Latin word meaning "connection"-to the state before it can impose use tax. Moreover, in apparent recognition of the Constitution's commerce clause, many states have introduced an "interstate commerce," "commercial" or "common carrier" exemption. The details of such exemptions vary widely, but they generally involve the aircraft's employment in "commercial" aviation, which can be as simple as flying under Part 135 rules.
Before rushing off to put your aircraft on a commercial certificate, however, you should check to see whether another exemption applies. A strategy to minimize use tax that works in many jurisdictions is the "sale for resale." Like sales tax, use tax is designed to tax the ultimate end-user of the aircraft. When an avionics manufacturer sells equipment to the airframe manufacturer, sales tax isn't due. Nor is sales tax due when the manufacturer sells the aircraft to a dealer who holds it for resale. But when you buy the aircraft to use in your business, the sale-for-resale process has ended-unless you find a way to extend it. One way to do that is by leasing the aircraft to an affiliated entity that will operate it for you. In that case, like the aircraft dealer, you are passing the aircraft on to the real end user. But since you are leasing rather than selling it, the tax should be due on the lease payments, not the purchase price. This can result in significant tax savings.
The sale-for-resale exemption, however, is fraught with peril and must be used with great caution. Some states don't recognize a lease as changing the character of the tax due, and others tax the full value of the aircraft, not the lease payments, or the aggregate amount of the lease payments at the beginning of the lease. Moreover, a sale-for-resale exemption usually rules out the lessor using the aircraft before leasing it; the lease should be in place the moment the aircraft is acquired. In theory, if you don't handle the lease properly you could wind up paying tax twice: first on the purchase and then on the lease.
And the lease has to pass muster with the state as a real lease. At a minimum, payments should reflect a fair market value lease rate. Some states are satisfied with a lease between affiliates (basically, leasing the aircraft to yourself), while others are not. The FAA generally won't permit a lease of an aircraft with crew unless you have a commercial certificate. Finally, leases can have significant income tax consequences. You don't want to solve your state tax problem only to lose all your federal income tax deductions.
A final note on use tax. In most cases, a state will credit sales tax paid in another jurisdiction. Suppose you purchase an aircraft in a state where you pay 3-percent sales tax and then move it to a state that has a 7-percent use tax. The second state should (but may not) give you credit for the 3 percent already paid, and thus you would owe it only 4 percent.
Property Tax and Registration Fees
Aircraft purchasers often overlook property taxes on aircraft because, unlike sales taxes, they aren't due right away. But in some states property taxes can mount up annually to a significant number. States that impose property taxes on aircraft include California, Georgia and Wyoming. As with real estate, property taxes on aircraft are usually levied at the local level. Even states that don't have a "property" tax on aircraft per se may have a similar tax under another name, such as a tax on "assets owned by businesses" or "income-producing assets."
Aircraft registration fees are usually charged in lieu of a property tax, although Utah and a few other states charge both. Indeed, an easy way for a state to stay on top of collecting sales and use tax on aircraft hangared within its borders is to require the aircraft to be registered. The state may charge a nominal registration fee; in Massachusetts, it's capped at $300 per annum. But from a revenue standpoint, the advantage of registration is that the state can require proof that the sales/use tax has been paid as a condition of registration.
Miscellaneous Fees
When evaluating a state's aircraft taxes, don't stop with the usual suspects. States can be creative in designing ways to tax aircraft. New Hampshire, for example, helps to compensate for having no sales tax by imposing an "aircraft operating fee," calculated as a function of the "manufacturer's list price" and the aircraft's maximum certified gross takeoff weight. For a factory-new Gulfstream G450 purchased and brought into New Hampshire in 2008, the tax bill will be well over $200,000 for the first year, declining annually thereafter.
Income and Excise Taxes
Many states tax jet fuel and avgas, usually at a fraction of the federal rates. Aircraft owners should also be aware of state income tax issues, especially where they differ from federal law. Not all states, for example, recognize an IRC Section 1031 like-kind exchange, and some may treat a bona fide exchange as a separate sale and purchase for state income tax purposes. And basing your aircraft in a state may obligate you to file income tax returns there. Indeed, recent case law suggests that aircraft might be subject to income taxes in states where the aircraft has never even been present.
An important lesson about state and local taxes is that they vary widely and are described in different ways. A thorough study of your state's and local community's taxes before you buy an aircraft is crucial. Guides and summaries like the National Business Aviation Association's excellent State Tax Report are helpful, but ultimately you need the advice of an aircraft tax professional.
Tax havens... at least for now
Because business jets are expensive, there is endless controversy about whether they should be subject to sales and use tax. The story in New England is instructive. At first, the only state there without sales tax was New Hampshire, so for years it was the most attractive place in the region in which to purchase and base aircraft.
But in 1997, Connecticut introduced an exemption for aircraft with maximum certified takeoff weight of at least 6,000 pounds--in other words, business jets. This made Connecticut a magnet for basing business aircraft from nearby states.
Bracketed by New Hampshire and Connecticut, Massachusetts repealed its sales and use tax on aircraft in 2002. Rhode Island followed in 2005, making New England the country's most business-jet-friendly region.
Second thoughts set in quickly. In 2007, Connecticut considered eliminating all exemptions to sales and use tax, including those for aircraft. And in 2008, Massachusetts and neighboring New York considered cutting back or eliminating sales tax exemptions for aircraft. None of these proposals were enacted, though you can expect them to resurface periodically.
Meanwhile, Ohio airport managers successfully lobbied in 2008 to repeal the sales tax on parts and labor for aviation services in Ohio. And so it goes...
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Did you hear about the guy who got his vasectomy done at Sears?
No. what happened?
Now every time he gets excited, his garage door goes up!
When my Garage door goes up, other people get excited!
"So far, 30 men have signed up for the free-slices-with-a-slice offer," You mean they don't give you a WHOLE pie? Just a slice? Now come on Mark
Hey... a slice for a slice.Barry


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Moseley, Sally
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Conference Center will host Snowmobile Association
LAKE PLACID – The Conference Center at Lake Placid will host the New York State Snowmobile Association for its annual conference April 19-21.
The sales team for the Conference Center expects approximately 600 attendees for the conference, using 250 lodging rooms in Lake Placid.
"NYSSA is a great group for us," said Arlene Day, director of sales and service. "They fit perfectly in the Conference Center, and we have the outdoor facilities to showcase the antique sled show and the groomer exhibits. This group is a perfect example of the potential for the Conference Center to increase business during shoulder seasons and mid-week periods."
The conference center at Lake Placid sales team promotes and markets the many opportunities for the attendees, spouses and families to enjoy and explore the destination while in Lake Placid. Some of the promotions offered to visiting groups include a coupon booklet with specials at local restaurants, shops and attractions, a town-wide scavenger hunt, and group-specific offers, such as the specials that participating restaurants are offering to the NYSSA attendees.
"Our goal is to have the conference attendees meet at the Conference Center, stay in the lodging properties, shop, and eat and drink in our restaurants and bars," added Day.
The public is invited to enjoy the vintage snowmobile show and groomer exhibits on Saturday, April 20, from 10 a.m. to 2:30 p.m. The show will be at the Olympic Center box office entrance and groomer machinery displays will be in the municipal parking lot.
The sales strategy for the Conference Center at Lake Placid is conducted cooperatively by the Lake Placid Convention and Visitors Bureau and the state Olympic Regional Development Authority. The sales strategy includes attracting a combination of regional day business, and multi-day, town-wide conferences.
Admission to the vintage snowmobile show is free.
For more information about the show, contact Scott at 315-338-1012. For more information about the Conference Center at Lake Placid, visit www.meetingslakeplacid.com.


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Law & Order: RIP
One of the best things about Law & Order, aside from the fact that each and every episode is neatly self-contained, is that on very rare occasions, the team at the New York DA's office loses the case. The series … Continue reading


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Margaux Isaksen (Fayetteville, Ark.) and Dennis Bowsher (Dallas, Texas) won the first of three U.S. domestic qualifying competitions in Colorado Springs over the weekend. Isaksen and Bowsher, who are already Olympic qualified for London by virtue of their Pan American Games performances, won the women's and men's open division, besting a field of Olympic hopefuls from around the country.
This was the first of three U.S. domestic qualifying competitions being conducted at the U.S. Olympic Training Center in Colorado Springs, Colorado. The next two competitions are January 14-15 and February 11-12. The top 12 male and female athletes overall will qualify for the U.S. World Cup and Olympic Qualifying competition March 8-11, 2012, in Charlotte, North Carolina. Click HERE for full results.


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North America's Progressive Community
Activist groups on the frontlines of change representing tens of millions of progressive-thinking North Americans.
SOA Watch
SOA Watch is a nonviolent grassroots movement that works to close the SOA and change the oppressive US foreign policy that the school represents. To date, over 70,000 Latin American soldiers and police have been trained at the US taxpayer-funded institution.SOA Watch
Stand Up! Chicago
Stand Up! Chicago is a coalition of community and labor organizations and working families standing up together to demand good jobs and a strong investment in our community's schools and neighborhoods.Home
Stop Mass Incarceration Network - Chicago
The Stop Mass Incarceration Network is a project of the Alliance for Global Justice, a registered 501(c)(3) non-profit organization.StopMassIncarceration.net
StopWatching.us is a coalition of more than 100 public advocacy organizations and companies from across the political spectrum. We came together in June 2013 to demand the U.S. Congress investigate the full extent of the NSA's spying programs. Go here to read our letter to U.S. Congress demanding accountability and reform.
Strengthen Social Security Campaign
The Strengthen Social Security Campaign is comprised of more than 300 national and state organizations representing more than 50 million Americans from many of the nation's leading aging, labor, disability, women's, children, consumer, civil rights and equality organizations.HomePress Center
Sunlight Foundation
The Sunlight Foundation was co-founded in 2006 by Washington, DC businessman and lawyer Michael Klein and longtime Washington public interest advocate Ellen Miller with the non-partisan mission of using the revolutionary power of the Internet to make information about Congress and the federal government more meaningfully accessible to citizens.Sunlight FoundationSunlight Foundation (Press Center)
Survival International
The movement for tribal peoples. Survival is the only organization working for tribal peoples' rights worldwide.
We work with hundreds of tribal communities and organizations. We are funded almost entirely by concerned members of the public and some foundations. We will not take national government money, because governments are the main violators of tribal peoples' rights, nor will we take money from companies which might be abusing tribal peoples.Survival InternationalSurvivial International - Press CenterSurvivial International - Action Center
Sustainability Institute
The Sustainability Institute was founded in 1996 by the late Donella (Dana) Meadows to apply systems thinking and organizational learning to economic, environmental and social challenges. We believe that unsustainability does not arise out of ignorance, irrationality or greed. It is largely the collective consequence of rational, well-intended decisions made by people caught up in systems – ranging from families and communities to corporations, governments and economies – that make it difficult or impossible to act in ways that are fully responsible to all those affected in the present and to future generations.Sustainability InstituteSustainability Institute (Press Center)
Tar Sands Action
Tar Sands Action is a program of Peaceful Uprising, which is a project of International Humanities Center a 501(c)(3) charitable trust.Tar Sands Action
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The Jeremy Hammond Defense Committee is a coalition of family members, activists, lawyers, and other supporters who are working together to protect free speech and to support Jeremy Hammond. The committee's goal is to provide information to the public and the press, to organize events related to Jeremy's case, and to support Jeremy while he is in jail. For more information, please visit http://freejeremy.net.Home
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Our 17 member organisations from Europe and North America come together under the umbrella of CIDSE to fight poverty and inequality. We challenge governments, business, churches, and international bodies to adopt policies and behavior that promote human rights, social justice and sustainable development. These are important elements of our mission, which we try to achieve through joint advocacy, campaigning and development cooperation work. We work with people of all faiths and none.Together for Global Justice (CIDSE)Together for Global Justice (CIDSE)
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U.S. Right to Know is a new nonprofit organization, working to expose what the food industry doesn't want us to know. We do research and communications on the failures of the corporate food system. We stand up for the right to know what is in our food, and how it affects our health.http://www.usrtk.org
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Union of Concerned Scientists (UCS)
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Here's how RW members rated this race in the past (86 votes).
In short: Friendly and efficient. Great pudding from Asda given out splendidly by MayorDate of review: December 9, 2007
In short: A well organised seasonal run, well supportedDate of review: December 9, 2007
In short: Great Fun Run, everyone entered into the spirit of the occasionIn full: Nice little run, follows part of the Wilmington 10km, always good for a PB. Weather was wet this year but that paled into insignificance with the great runners and the friendly marshalls. Marshalls were great, very supportive and nice to see the Boys in Blue helping with the trafficDate of review: December 9, 2007
In short: Despite the cold wet weather a great turnout with lots of Santa's helpers!In full: ... although only 4.2 miles its tougher than it appears particularly the final uphill 0.2 to the finish. But nothing to complain about as this is a regular fixture in the racing year. Well done Swanley another fine caper!Date of review: December 9, 2007
In short: Really enjoyed it!!In full: Great race, good festive feeling. Great running amongst all of the santas. I will be back next year.Date of review: December 9, 2007
In short: Loved it.......In full: Really enjoyed this race again....it is a must race to do....felt really good until the 2 fat santas over took me and yes their bums did look fat..LOLSee you next year.Special thanks to the marshalls as the weather was a bit damp.Lynn :)Date of review: December 9, 2007
In short: Turkey for 1st place, what more can I say!Date of review: November 19, 2007
In short: Perfect race in preperation for XmasIn full: Same as the summary plus its great that you get a Xmas pudding instead of a medal for a change or a Turkey if you winDate of review: December 25, 2006
In short: Fun, challenging and well organised. Great fun with excellent Xmas atmosphere due to lots of fancy dress. A couple of nasty hills for a part-timer like myself, but a suitably challenging course.Date of review: December 23, 2006
In short: 2nd time and enjoyed the event - brilliant funIn full: Off very quickly down hill almost from the start and then some up and downs over the remaining 3 miles so feels a challenge. Lots of marshalls and police so felt safe on the local roads. Will be back again.Date of review: December 14, 2006
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Mozilla Scheduled Maintenance – 11/30/2010, 4pm PST (12/01/2010, 0000 UTC)
We will have a scheduled maintenance window tomorrow night from 4:00pm to 10:00pm PST. The following changes will take place: 4:00pm PST (0000 UTC) www.mozilla.org load balancer move. We'll be moving this site behind the Zeus load balancer cluster. Duration … Continue reading


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UPSET bust nets 6 arrests
IRON RIVER – Hoping to make one arrest in a planned drug bust in Iron River earlier this week, detectives ended up charging more suspects in connection with the sale of heroin at a residence.
The homeowner, along with five other individuals from Iron River and Caspian, were arrested Tuesday and arraigned in Iron County District Court on Wednesday, said Det. Lt. Tim Sholander, commander of the Upper Peninsula Substance Enforcement Team (UPSET).
The UPSET team executed a search warrant at a residence on 10th Avenue with the hope of arresting one suspect and ended up nabbing more suspects, explained Sholander this morning. Drugs, cash and drug paraphernalia were also found.
Detectives confiscated more than four grams of heroin, illegal mushrooms, marijuana, illegal prescription drugs, $1,600 in cash, and evidence of drug packaging and distribution, noted Sholander in a news release.
The homeowner, Joseph Baclich Jr. of Iron River, was officially charged Wednesday with delivery of heroin. Additional charges are pending, said officials.
Others arrested in connection with the sale of heroin and prescription drugs included Michael Glen Walsh of Iron River charged with delivery of heroin; Cami Fittante of Iron River charged with use of heroin and possession of marijuana; Amy Marcell of Iron River charged with delivery of a schedule 2 drug, delivery of a schedule 3 drug, and possession of a schedule 3 drug; Rhonda Nichols of Caspian charged with two counts of delivery of heroin; and Elizabeth Clements of Caspian charged with delivery of a schedule 2 drug.
Further charges and arrests are pending in the ongoing investigation, according to UPSET officials.
UPSET detectives were assisted by the Iron County Sheriff Department, Michigan State Police from the Iron Mountain Post, and the Michigan State Police 8th District Hometown Security Team.


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New Calumet police chief fired
Legislation affects health
To the editor:
Below is information about current legislation that affects the health, safety, and welfare of the public. Based on what I read, bills that began in October have been moving swiftly following a story which brought to light an abortion clinic doctor who had been named in a complaint to the license board. Unfortunately the board reviewer had a conflict of interest and covered up the authorization of an investigation. This led to public outcry and the following bills were drafted. Senator Rick Jones sponsored the bills along with Senator Tonya Schuitmaker, as co-sponsor. The Public Health bills passed the senate and have now become house bills 575-578.
Please contact your representative and ask that the bills be given urgent attention. These bills will make amendments to existing regulations within the license bureau regarding authorization of investigations, and the revoking of licenses, in addition to addressing sexual misconduct among licensed professionals.
As the Public Health Code now reads, there are no set accountability rules in place to guard, prevent, or act upon, the aforementioned violations; the door is wide open to skirt the ethics codes in all medical fields regarding malpractice and fraud.
If there is a conflict of interest with the license board reviewer (who is appointed by the governor), then there is no investigation authorized. Statewide, there are no real liability guarantees in the medical field, expressly less regarding mental health. Where a conflict of interest exist, and only one man is at the watch tower, you have the provable potential for abuse of powers which naturally leads to fraud of state aid programs and the bilking of insurance companies.
The current house bills will attempt to change that and require that 3 persons, not one, make the determination in authorizations of an investigation, expound on sexual offense violations by licensed professionals, and also include the revoking of their licenses. Together the bills will be a step in the right direction to curb ethics violations and fraud by illicit "professionals" who know how to circumvent the system.
Hopefully these bills will go a long way in preventing a repeat of the travesty the victimized families in Illinois experienced at the hands of a psychiatrist in the Rush-Presbyterian Hospital civil suits of the late 90's. It's past time to improve the accountability process.
Joan Roberts


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Belavic, Jennifer M.
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If people feel they have control over their situation, they begin to work out solutions."strength of a society – its resilience, ingenuity, and flexibility, as well as its governance — will have a great deal to do with how it fares in the face of climate change. People who live in countries that are well-governed, and who belong to communities that are more self-reliant and exist within the sustainable limits of the available resources, are plainly going to be better able to weather the impacts of climate change.
Populations that are 'climate-fit' can become 'climate-weak' because of poor government.includes removing the barriers that prevent people and communities from improving their lives, as well as inequalities of caste, ethnicity, religion, or tribes. The chaos of war, violence, or the complete breakdown of government — as seen in Nepal, Afghanistan, or the resource-rich Indian state of Bihar — can leave populations climate-weakened.
The global community has a duty to confront the uncomfortable socio-political aspect of climate vulnerability.people's climate fitness, as are policies in Kothapally in the Indian state of Andhra Pradesh, where scientists are helping villagers to grow semi-arid crops, such as millet, in place of rice. Poor development policy, however well intended, can also weaken climate fitness. This includes government subsidies for unsustainable agriculture that promote thirsty crops, such as rice, or provide unrealistically cheap electricity for groundwater pumps.