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The Application Gallery features COMSOL Multiphysics® tutorial and demo app files pertinent to the electrical, structural, acoustics, fluid, heat, and chemical disciplines. You can use these examples as a starting point for your own simulation work by downloading the tutorial model or demo app file and its accompanying instructions.
Search for tutorials and apps relevant to your area of expertise via the Quick Search feature. To download the MPH-files, log in or create a COMSOL Access account that is associated with a valid COMSOL license. Note that many of the examples featured here can also be accessed via the Application Libraries that are built into the COMSOL Multiphysics® software and available from the File menu.
Homopolar Generator 3D
A homopolar generator is composed of an electrically conductive rotating disc placed in a uniform magnetic field that is perpendicular to the plane of rotation. The motion of the conductor through the static magnetic field induces Lorentz currents in the disc. By connecting the outside rim of the disc to the center via a stationary conductor, significant current can be generated. The flow of ...
Quadrupole Lens
Just like optical lenses focus light, electric and magnetic lenses can focus beams of charged particles. Systems of magnetic quadrupole lenses find a common use in focusing both ion and particle beams in accelerators at nuclear and particle physics centers. This model shows the path of ions going through three consecutive magnetic quadrupole lenses. The model also takes fringing fields ...
Inductive Liquid Metal Pump
Induction pumps are used in high temperature cooling systems. The principle of operation is equivalent to a linear three phase induction motor. The lack of moving parts and the pumped liquid being kept in a hermetically closed system are clear advantages. This model shows how to simulate a generic liquid Na pump.
Magnetically Permeable Sphere in a Static Magnetic Field
A sphere of relative permeability greater than unity is exposed to a spatially uniform static background magnetic field. Two formulations are used to solve this problem, and the differences between these are discussed. The field strength inside the sphere is computed and compared against the analytic solution.
An RFID System
RFIDs are used in a multitude of applications such as tracking or identifying consumer products and their packaging. An RFID system consists of two main parts: A tag or transponder with a printed circuit-board (PCB) antenna A reader unit with a larger RF antennaThe reader antenna generates an electromagnetic field that energizes a chip (IC-circuit) inside the tag. The electromagnetic field ...
Magnetic Stiffness of an Axial Magnetic Bearing in 3D
The model illustrate the technique to calculate the magnetic stiffness in a 3D geometry of a permanent magnet axial magnetic bearing. The *Magnetic Fields* physics is used to model the bearing and compute the magnetic forces. The *Deformed Geometry* and *Sensitivity* physics are used to compute the magnetic stiffness. This model is featured and explained in much greater detail in the following ...
Electrodynamic Wheel Magnetic Levitation in 2D
This model illustrates the working principle of an electrodynamic wheel (EDW) magnetic levitation system. EDW magnetic levitation system consists of rotating and/or translationally moving permanent magnet Halbach rotor above a passive conducting guideway/track. Eddy current is induced in the guideway due to the rotation and/or translational motion of the Halbach rotor. The induced eddy ...
Electric Shielding
Many applications involve simulating the electromagnetic behavior of relatively thin material in voluminous domains. To save computer memory and processing time, the thin materials can be treated differently by resolving them with 3D meshes. Here, the modeling domain is a box filled with air containing an electrode. The sides of the box are insulated while the top has a potential and the ...
Small-Signal Analysis of an Inductor
If an inductor's magnetic material is nonlinear, then the inductance depends on the current passing through it. This model consists of an inductor with a nonlinear magnetic core, where the small-signal inductance is simulated as a function of current. The model also investigates how the small-signal inductance depends on the DC current.
Electric Shielding Comparison
The electric shielding boundary condition is meant to approximate a thin layer of highly conductive material that provides an additional current path tangential to a boundary. This example compares the electric shielding boundary condition to a full-fidelity model and discusses the range of applicability of this boundary condition.


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IDT Corporation (NYSE:IDT)
F1Q09 Earnings Call
December 8, 2008 5:00 p.m. ET
James Courter – Chief Executive Officer
Stephen Brown – Chief Financial Officer
Claude Pupkin – CEO, Shale Oil
Clayton Moran – Stanford Group
[Michael Traynor – Milwaukee Private Wealth Management]
Welcome to the IDT first quarter fiscal 2009 earnings conference call. (Operator Instructions) It is now my pleasure to introduce your host, Mr. Jim Courter, Chief Executive Officer for IDT Corporation.
James Courter
Good afternoon and thank you for joining us. It's Jim Courter. I'm here with Steve Brown, IDT's CFO to report to you on IDT's performance during the first quarter of IDT's 2009 fiscal year for the three months ended October 31, 2008.
Before we begin, please recall that any forward-looking statements we may make during the course of this call either in our prepared remarks or in the Q&A period that follows, whether general or specific in nature are subject to risks and uncertainties that may cause actual results to differ materially from those which we anticipate.
These risks and uncertainties include but are not limited to specific risks and uncertainties discussed in the reports that we file periodically with the SEC. We assume no obligation to update any forward-looking statements that we've made or may make or to update you on the factors that may cause actual results to differ materially from those that we forecast. Now we'll get started.
I'll begin by addressing key shareholder concerns from a company wide perspective and discussing some important developments. Steve Brown will follow with an analysis of the performance of each of our businesses. Liore Alroy, CEO of IDT Telecom and Chairman of our Executive Committee is not going to be on the call due to an illness. I've invited Claude Pupkin the head and CEO of our Shale Oil subsidiary AMSO to join us for the questions.
Those of you who joined us on the last call may remember that I characterized the fourth quarter's results as a tale of two cities. That is, the bottom line numbers for the last quarter reflected a host of one time events including Legacy restructuring costs and write downs related to the declining global financial markets which tended to obscure significant improvements and our underlying operational results.
In this quarter which covers the three months of August, September and October its becoming obvious that our Legacy issues are fading and our operational improvements and structural changes are becoming more manifest. In other words, our underlying operational results continue to improve while one time restructuring and impairment losses were greatly reduced.
During the first quarter of 2009, we generated positive EBITDA for only the second time in over three years. Our adjusted EBITDA gain this quarter was $3.5 million compared to a $7.5 million loss in the previous quarter and a $16.1 million loss a year ago. Our progress is primarily the result of our adherence to the turn around plan we've been describing in recent quarters. I wanted to give you the flavor of our progress towards each of the plans for key objectives.
First, we said we would sell and offer closed businesses and initiatives that were not contributing to our bottom line. Despite very difficult market conditions, last week we announced an agreement to sell our European Pre-paid Financial services business in our Telecom division for $15 million including $10 million in IDT assets tied up to meet regulatory reserve requirements.
Within IDT Capital we have sold, shut down or otherwise divested over a dozen initiatives and investments over the last 24 months including some well known and some not so known at all; [Hopstop], Traffic Pull, Local Pull, Repo U.S.A., the call center business in Israel, IDT checks, an insurance initiative business in Israel, a Paralegal discovery business in Israel, Post Cash. Last year these initiatives lost approximately $26 million. Those losses are gone forever.
Second, we said we would right size corporate overhead. Under the leadership of Bill Pereira, our Executive Vice President of Finance and the person that Steve Brown and Howard and I increasingly rely on, we've been slashing corporate costs. For the first quarter of 2009, our corporate SG&A was $11.1 million, down from $18 million during the first quarter of 2008, a 38% reduction.
We expect to do even better and achieve a quarterly run rate of $9 million by the end of this fiscal year. The number of corporate employees has been reduced by 30% and we continue to renegotiate fees with our various vendors and service providers. Here again, we thank Bill for his discipline and his financial leadership.
Third, we said we would streamline our core businesses. During the first quarter of fiscal 2008, our three core businesses, Telecom, Energy and our Debt Management and Collection Business IDT Carmel together generated $11.9 million in positive adjusted EBITDA. Now, a year later, these businesses grew up $17.6 million in adjusted EBITDA, a 32% increase, and we are working for further improvements.
Finally, we said we would continue to make prudent investments in several long term initiatives with extraordinary potential. One of these as you know, is our Oil Shale Initiative. With Oil Shale south now of $50 a barrel, some of you think that we should be well advised to head for the exits. We don't think so. Today, this investment is truly no less important in my mind than when oil was over $100 a barrel.
We always considered AMSO, American Shale Oil as a long term investment who's viability dependent on the fundamental assumption that the global economy's demand for conventional oil will eventually outstrip supply from conventional sources, and that is just as true today we believe, as it was a year ago.
When the economy revives, we will soon be back where we were this spring. Demand will rise, prices will spike and we will continue sending huge quantities of money to unfriendly regimes to pay for our national addiction to oil. Our aim is to use this time wisely and help build a solid foundation for AMSO and the Shale Oil industry.
That is why we recently signed agreements with two of the world's most respected business and research institutions. The first agreement was with our large company, who will help us characterize and evaluate our resources in Western Colorado.
The second was with Launch Livermore National Laboratory, one of the world's premier environmental and energy research institutions to study new and exciting carbon technologies in Oil Shale fields. We believe that oil share can be an environmentally viable alternative energy source.
To get there, we're going to have several key challenges including developing ways to reduce the carbon emissions from shale oil extraction. We could not ask for more capable partners in that quest than Launch Livermore National Laboratory.
Howard Jonas mentioned back in June that we were seeking a strategic partner who would both assume a share of our research and development costs and provide AMSO with additional technological capabilities. Let me give you an update there.
We are currently in discussions with not one but two potential partners. Both are major and internationally well known oil firms, about form such a partnership. They are interested in working with AMSO for several reasons, including the fact that our lease hold in Colorado is terrifically rich in oil share and the scientific and operational team we've put together in Colorado is nothing but world class. I don't want to speculate about timing but suffice it to say our discussions are going very well.
In summary, we've made good progress in adhering to our plan and we have some phenomenal long term opportunities. In the near term, the company's future depends on performance of our core businesses. Steve Brown will delve more deeply into the operational performance and outlook for these businesses during his remarks.
But before I turn the call over to him, let me briefly touch on a couple of interrelated balance sheet issues that are very much on the minds of all of our shareholders. First, I'll begin with an update on the IRS obligation which resulted primarily from the sale of our Net to Phone division to AT&T in the year 2000.
We've already paid $50 million of the amount owed. Just today, we entered into an installment agreement with the IRS whereby we will pay $55 million of the remaining $76 million we owe by mid February of next year and the balance by mid June 2009.
Second, as we mentioned in our earnings release during the first quarter, IDT purchased $4.6 million share of Class B common stock for $2.9 million. During the current quarter, we paid $1.9 million for an additional 2.3 million shares. The buy back program has been relatively modest considering the extraordinarily low price of our stock recently.
I am asked almost constantly by shareholders why we are not using our balance sheet to repurchase stock given the prices at which it is currently trading. The bottom line is that because of the IRS payment schedule in conjunction with our growing working capital requirements, we do not have as much unrestricted cash available to repurchase stock as we would prefer.
We will continue to look at our available and projected resources and weight the pressing desire to purchase stock at these attractive levels against our other cash needs and determine the best way to use our resources in maximizing shareholder value.
There's one further development that deserves mention at this point. As most of you know, IDT, along with a growing number of public companies faces delisting from the New York Stock Exchange if stock price and market capitalization do not attain the Exchange's minimum price and market capitalization criteria.
We've submitted a plan to meet these requirements to the Exchange and expect to get a decision from the Exchange soon on the viability of the plan. If the plan is accepted, we'll have several more months to achieve the dollar per share standard and approximately one year beyond that to meet the market cap standard as well. If our plan is rejected, the New York Stock Exchange will obviously commence delisting procedures.
We believe at IDT, the best way to protect our shareholders is to continue to do what we have been doing; to stop the bleeding and to turn around the company, and then we are going to work just as hard to rebuild IDT's strong balance sheet. We're in this for the long haul and are wholly committed to rebuilding IDT and creating value for you and other shareholders and to provide rewarding careers for the many talented and dedicated people who work for us.
I'll close by saying I hope to see many of you on our shareholder meeting which is scheduled for December 17 here in Newark. For those of you who cannot make the meeting, I wish you and your family a joyous holiday season. And now I'd like to turn the call over to my friend and CFO, Steve Brown.
Stephen Brown
For the most part, I'm going to echo the remarks that you just made and provide additional details for our shareholders. As you said, we do feel that we are moving in the right direction to deliver the financial results consistent with the goals described several months ago by our Chairman, Howard Jonas.
A very important note to look at this quarter's results; it should be noted that the positive adjusted EBITDA that you spoke about of $3.5 million for this quarter was not enhanced by any special one time event to true up, but represents the turn around and discipline of our core businesses that we have been promising.
Obviously we are not satisfied, and there remains much work to be done. We continue to see strong competition in our retail communications businesses. The strong gross margins delivered by IDT Energy this quarter may not be sustainable quarter to quarter. Our turn around strategy in Carmel, while leaving us cautiously optimistic is still in its infancy and IDT corporate expenses which continue to be a major focus are still too high.
That said, we are focused on and we are dealing with all these issues and we feel that we are on track with our corporate turnaround. Perhaps the only negative surprise this quarter was our below the line loss in the other income loss line of $21.2 million. This loss consists of two components. One was the final write down of the Altura Securities which were backed by Fannie Mae and Freddie Mac and we discussed that last quarter. The final write down was $6 million this quarter, wiping out the bulk of that investment.
We also wrote of $14 million of losses pertaining to our long term investment in hedge funds which is due to the decline of the general stock market and we are required to record losses on our investments as a mark to market. That said, we are making great strides and we made great strides last quarter to reduce our market risk to market fluctuations by liquidating these long term investments. We hope by the end of the third quarter, we will have minimal to no long term investments that have market exposure.
In addition, we are as I mentioned last quarter, pursuing all avenues including legal remedies to be made whole of the $13 million in auction rate securities that we have written off over the last two quarters.
Now, to understand the operational results, I will as usual, go business unit by business unit. First of course, IDT Telecom. IDT's Telecom results this quarter were enhanced by the stabilization of our sales of pre-paid phone cards, mostly due to our successful strategy of publicizing the mitigating against many of our competitors who engaged in unfair marketing practices.
Our continued efforts in reducing Telecom's SG&A costs and our continued strategy of shutting down or harvesting unprofitable business units in the Telecom segment. As a result, wholesale carrier gross margins remain strong consistent with last quarter with a 14.7% margin. Calling card margins were a healthy 22.5% this quarter, and overall Telecom had gross margins of 20.5% this quarter.
Regarding revenues, Telecom's overall revenues dropped 6.7% sequentially to $353 million this quarter. The key drivers of the decrease on the retail side pertain similar to our last quarter to our non U.S. businesses. We have stopped marketing our less profitable cards overseas and unique to this quarter, we were also negatively impacted by the declining European currencies vis a vis the dollar last quarter. And traditionally, as retail goes, so does wholesale, and wholesale revenues declined this quarter, roughly an 8.6% drop from last quarter.
Telecom's SG&A expenses decreased by 10% to $63 million as we continue to focus on reducing costs and, as discussed, adjusted EBITDA for the Telecom division was $6.6 million this quarter, a large step in the right direction.
Next to IDT Energy, our escrow business had a very strong quarter. Gross margins were unusually high. This is because we took advantage of opportunities in the stock market as we often do in periods of volatility in energy prices to manage our supply at attractive rates compared to the prices we are able to charge our customers.
While we do not believe these margins are sustainable, we will from time to time continue to take advantage of opportunities in the stock market during these volatile times when we are able. Revenues continue to be strong reflecting our successful efforts to extend our consumer base. We grew to 320,000 customers using 392,000 meters by the end of the quarter.
Obviously, we are very pleased with Energy's results this quarter which resulted in $11 million of profit from operations. However, as I said before, 30% gross margins are probably not sustainable over the long terms.
The news and progress at IDT Carmel are not properly reflected in this quarter's results. The business basically broke even as we adjusted EBITDA levels but these results do not reflect the great strides the new management team has made in coming together on both internal collections, external collections, as well as collections using the legal system.
In addition, the buy out of the management piece of the JV that owns the HSPC portfolio, the largest portfolio in our IDT Carmel portfolio which took place in November, should enhance performance going forward, especially as we come into the strong months of tax season.
Gross margins came in lower than usual mostly because we accelerated our legal system based strategies to collect on receivables which resulted in an acceleration of the up front court fees underlying this strategy.
Now that we control 100% of the JV, we plan to sell off portions of the underperforming files. We may use part of the proceeds of such sales to fund new purchases of consumer bad debt while we continue to search for opportunities to find investors or other joint ventures to help finance such purchases or we may look to bring in more outside contingency business.
IDT Capital's adjusted EBITDA loss of approximately $3 million was mostly driven by businesses that we think will bring long term value to IDT. Most specifically, we had a $900,000 loss in AMSO, our Oil Shale initiative that Jim discussed in detail and we had an $800,000 loss from Zedge, both businesses that we judiciously continue to invest in these promising ventures.
We also lost in the IDT Capital segment, $2.4 million loss this quarter from [inaudible] home ventures as it continues to defend infringements of its intellectual property. Offsetting these losses and most particularly of the other capital businesses with CTM, the publishing business which garnered an $800,000 profit this past quarter.
Corporate expenses came in higher than expected and this is even as we continue to streamline corporate overhead mostly as a result of higher than expected professional fees we incurred this past quarter. We do expect corporate overhead to continue to decrease going forward on a quarter by quarter basis.
In summary, are we happy where we are today? Obviously not, but we have indeed made great strides in right sizing the company. More strides are needed and we are undertaking them. In the short term, we have to continue to divest ourselves of underperforming assets, continue to streamline our operations and make conservative well planned investments where there are opportunities.
We need to carefully manage our cash flow to make sure there are sufficient available resources to cover our working capital needs as we pay off our tax liabilities and we will continue to evaluate opportunities to buy back company stock. We are not there, but we are getting closer.
At this time, I welcome Claude Hopkins and we'll open up the call for questions.
Question-an-Answer Session
(Operator Instructions) Your first call comes from Clayton Moran – Stanford Group.
Clayton Moran – Stanford Group
Your SEC filings indicate that the IRS has moved on to 2005 through 2007. Can you give us a sense if there's a dispute there or if we might see another potential tax liability as a result of this new audit?
James Courter
Since we have been a public company we have been audited every year, every year we've been a public company so the fact audits continue is just a fact of life of being a large business even though we're not as large as we used to be, but we are a large business in New Jersey. That said, we have characterized the disputes with the IRS, in our filings we have never made any significant changes in our tax liabilities in the way we accrued things from day one.
Even though we did have a negotiation with the IRS to finalize the shortage, it was a very immaterial change in the total liability. The only major difference was when we were discussing what was long term and what was short term.
The company has always felt that the tax liability is deducted and there's nothing in any thing that we have knowledge of any orders or any entity that we're aware that would require any additional disclosure or accrue any additional liability.
Your next question is from [Michael Traynor – Milwaukee Private Wealth Management].
[Michael Traynor – Milwaukee Private Wealth Management]
With regard to the shale oil, what level do you assume you need to have crude trade at in order to be competitive with your end product?
Claude Pupkin
It's fairly early in our R&D work to be able to give you a thorough answer to that question. The preliminary numbers that we've run which happen to be consistent with some of the majors who are involved in the business show a cost of production roughly $40 to $45 a barrel range. We are several years, quite a few years from getting in a position to be in commercial production and we strongly believe what Jim referred to earlier which is the long term prices are going back up.
So we feel fairly confident that there will be significant margin between our operating costs and our external market price of oil. However, as I said it's still early in the game.
[Michael Traynor – Milwaukee Private Wealth Management]
Are these production costs similar to what you've heard from other folks outside of the Colorado area, for instance in Baken and did you mention anything about the work you're doing in Israel during this call earlier?
Claude Pupkin
I'll take those two questions separately. With respect to Baken that is not oil share. That is oil shale in the same way we're working Colorado. That's traditional, conventional oil that is caught between layers of shale but it's already in liquid form. The oil shale that we're talking about in Colorado is basically rock that contains a material called karogen that once it's retorted which basically means you heat it up, it converts into a synthetic crude oil. So they're not comparable.
The cost of the production that I was referring to that are consistent between our estimates and those that some of the majors talk about are in terms of cost of production in Colorado.
James Courter
I did not mention Israel and our oil shale initiative on this call, but I did last quarter, the fourth quarter. I mentioned Israel, and we're in a situations there where we are a company, the only company that received a three year lease to do exploration, research and development and that effort in Israel is separate and apart from the efforts in the United States but there's nothing new to report in respect to Israel so I didn't mention it on the call.
[Michael Traynor – Milwaukee Private Wealth Management]
Is the potential oil shale in Israel the Baken type or more the kerogen type in Colorado?
Stephen Brown
It's more like the karigen type in Colorado. The nature of the deposits there are different in the sense that it's dryer there, so some of the water issues that are so publicly discussed about Colorado are easier to deal with in Israel. But it is the type of oil share that you have in Colorado and Utah and perhaps it's helpful for you to know that there's been a lot of press associated with major contracts that both Shell and other major oil companies are making into oil shale in Jordan, and the Jordan oil share deposit and the Israeli oil share deposit are part of the same geographic area.
There are no further questions at this time.
James Courter
Thank you very much. We'll talk to you next quarter.
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Donizetti Hotel
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TripAdvisor Reviews Akahodani Onsen Komatsu
Travel Blogs from Lallio
Lake Como
Just when we thought Venice was the most beautiful place we would visit in Italy, Varenna may have beaten it into second place. Neither of us can get our heads round the fact that we are actually seeing what's around us. The apartment is amazing and the views from the balcony alone are worth the trip. Claire has also befriended a blind cat so we keep having to think of excuses to go and see the lady so Claire can rub the cat.
Weather ...
Visiting a friend in Milano
... lives in Milano. Una visita molto piacevole!
With perfect weather(warmer than usual temperatures) the Piazza del Duomo is filled with people, kids, and pigeons fluttering by. Even with the piazza brimming with people, the Cathedral is center ...
First Day @ Milano
... was "Hotel Bernina"
This is a simple hotel, with simple rooms, with a simple breakfast, that will do job.
If you want a pool, a breakfast with 3 miles and a runaway to put the car...this is not what you are looking for.
to be continued...
Lucerne to Lake Como via Wilhelm Tell Express
... they welcomed us in as Aussies and we had a lovely pizza and wines taking in the views of the lake and Swiss alps in the background. The owners explained they ran a B&B and if we came back again we would definitely stay here.
Walked back to tram and down the steep slope - another walk around town and back to our B&B. A great day taking in magnificent scenery of Switzerland and northern Italy.
Milan, the city of the arrogant, pretentious tossa
... in the street pretending not to see you and simply running into you to make a point, so they can maintain their walking five abreast up a narrow street. In the end i asked Joelene to walk behind me and as part of our effort to get to our meeting point and a few Italian shoulders were pushed 90 degrees to appropriately share the pedestrian area. Call me a red neck aussie or a bogan, but i stand up for ladies on a train, i help people ...


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Description of this paper
ACC - 2013 10-K for Coca-Cola and Pepsico Case
Question;2013 10-K for Coca-Cola and Pepsicohttp://assets.coca-colacompany.com/d0/c1/7afc6e6949c8adf1168a3328b2ad/2013-annual-report-on-form-10-kwww.pepsico.com/Assets/.../PEP_Annual_Report_2013.pdf1. According to the 2013 annual forms, what is the gross amount of Accounts Receivable for both Coke and Pepsi?2. Compute the following ratios for the two companies:Receivables Turnover (Coke)Receivables Turnover (Pepsi)Days to Collect (Coke)Days to Collect (Pepsi)Inventory Turnover (Coke)Inventory Turnover (Pepsi)Current Ratio (Coke)Current Ratio (Pepsi)Quick Ratio (Coke)Quick Ratio (Pepsi)Price/Earnings Ratio (Coke)Price/Earnings Ratio (Pepsi)Gross Profit Percentage (Coke)Gross Profit Percentage (Pepsi)Asset Turnover Ratio (Coke)Asset Turnover Ratio (Pepsi)Fixed Asset Turnover Ratio (Coke)Fixed Asset Turnover Ratio (Pepsi)Return on Equity (Coke)Return on Equity (Pepsi)Earnings per share (Coke)Earnings per share (Pepsi)3. Which company is a better investment, and why? Use examples consisting of the computed ratios.
Paper#42702 | Written in 18-Jul-2015Price : $22


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Hamas, the dominant militant group in the Gaza Strip, said it would abide by a three-day mutual ceasefire with Israel to begin early on Friday.
"Acknowledging a call by the United Nations and in consideration of the situation of our people, resistance factions agreed to a 72-hour humanitarian and mutual calm that begins at 8 a.m (1.00 a.m. EDT) on Friday as long as the other side abides by it," Hamas spokesman Sami Abu Zuhri told Reuters.
"All the Palestinian factions are united behind the issue in this regard," Abu Zuhri said.
Reporting by Nidal al-Mughrabi, editing by G Crosse
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[authors: Robert L. Kohl, Jonathan D. Weiner]
On October 16, Institutional Shareholder Services (ISS) published for comment proposed changes to its proxy voting policies for 2013.
ISS' proposed policy updates for 2013 applicable to US issuers relate to board responsiveness to majority-supported shareholder proposals, management "say on pay" proposals, say on "golden parachute" proposals, and the use of environmental and social metrics in determining executive compensation:
Board Responses to Majority-Supported Shareholder Proposals. ISS proposed a policy to recommend that shareholders vote against the election of, or withhold votes from, an entire board of directors if the board failed to act on a shareholder proposal that received the support of a majority of votes cast in the previous year. Under its current policy, ISS recommends that shareholders vote against (or withhold votes from) directors if the board failed to act on a shareholder proposal that received support of (i) a majority of shares outstanding in the previous year or (ii) a majority of the votes cast in the last year and one of the two previous years. According to ISS, the proposed change is intended to reflect institutional investors' growing expectation that issuers will implement shareholder proposals that receive support from a majority of votes cast, as well as increased issuer responsiveness to shareholder proposals, based on the results of ISS' 2012-2013 Policy Survey (the ISS Policy Survey).
Management Say on Pay Proposals. With respect to management "say on pay" advisory votes, ISS proposed to modify its methodology for selecting peer groups as part of its quantitative analysis, incorporate comparisons of "realizable" compensation to grant date pay as part of its qualitative analysis of pay for performance alignment, and add pledging of shares as a factor that may lead to a negative recommendation under ISS' existing problematic pay practices evaluation.
Say on Golden Parachute Proposals. ISS proposed to update its current policy on proposals to approve compensation payable to named executive officers in connection with a change in control of an issuer (i.e., "golden parachute" proposals). Pursuant to the Dodd-Frank Wall Street Reform and Consumer Protection Act, issuers are required to hold separate shareholder votes on potential golden parachute payments when they seek approval of mergers and similar transactions. ISS proposed to update its policy with respect to votes on golden parachute payments (i) to consider existing change-in-control arrangements maintained with named executive officers rather than focusing only on new or extended arrangements and (ii) to place additional scrutiny on multiple problematic features in change-in-control arrangements that will result in a negative recommendation (such as single trigger cash severance or option acceleration or excessive severance). Under the proposed policy, ISS would make voting recommendations on a case-by-case basis with respect to golden parachute proposals, taking into account existing change-in-control arrangements maintained with named executive officers (in addition to considering new or extended arrangements). ISS also noted that it would evaluate golden parachute compensation in assessing broader say on pay proposals in accordance with the above guidelines.
Environmental and Social Non-Performance Compensation Proposals. ISS proposed to modify its existing policy of recommending that shareholders vote against proposals to link executive compensation to environmental or social (non-financial) metrics (Sustainability Metrics). Under the proposed policy, ISS would consider proposals to link executive compensation to Sustainability Metrics on a case-by-case basis. According to ISS, the proposal is intended to provide ISS with greater flexibility, particularly in light of the increased use of Sustainability Metrics in determining executive compensation and the results of the ISS Policy Survey, wherein approximately two thirds of investor respondents indicated either that the use of Sustainability Metrics in executive compensation would be beneficial or that a case-by-case approach is appropriate.
The comment period for ISS' 2013 proxy voting policies ends on October 31.
To view the complete text of ISS' draft policy updates for 2013, including those applicable to non-US issuers and specific aspects of the policy updates for which ISS is seeking comments, click here.
DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.
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By Nichole Fratangelo | 06/24/2015 - 11:06
How young is too young to be flaunting a full face of makeup?
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More than a few celebrities have endorsed the healing properties of placenta. Specifically, their own placentas. More specifically, the ingestion of their own placentas.
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Maternity photographer Keri Vaca is helping to destigmatize teen pregnancy by taking portraits of homeless young mothers-to
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In our world of scanty fashion and raunchy songs, talking intelligently to children about "the birds and the bees" should be an ongoing process.
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When one business owner posted a sign asking mothers to "cover" themselves while breastfeeding, they probably didn't imagine the outpouring of extremely literal responses from
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For mothers in the United States, the joys of motherhood can be marred by the nightmare of maternity leave.
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Technology and parenthood are now entwined daily as we are in the digital age. Parents are consistently researching, seeking advice, parenting tips and resources online.
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The award winning epidsodic play, The Vagina Monologues, by Eve
Ensler has been sponsored on campus by the Women's Center since 2004. V-Day
is a global activist movement and an organized response against
violence toward women and girls, including rape, battery, incest and sex
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Proceeds benefit YWCA Sexual Assault / Rape Crisis Services of Cumberland CountyFor more information on V-Day visit www.vday.org
The Women's Center at Shippensburg University offers diverse opportunities for student volunteers. One example is The Vagina Monologues. Look to see how much fun you can have and at the same time tackle a serious issue to end violence against women and girls. This website will be updated with dates and times for auditions, normally the end of December or beginning of January, and the date of the program in February.


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A week before Christmas Estelle lands at Arlanda Airport. A year earlier she had left Stockholm on the run with her husband Tommy and their daughter after Tommy had taken part in one of the biggest robberies ever in the history of Swedish crime. Estelle seeks out Tommy's former cronies and claims that Tommy is on his way home and he wants his share of the take. Word spreads like wildfire through Stockholm's underworld. If Tommy returns the city will explode. And if he doesn't … something even worse might happen. TOMMY is the story of the woman behind the man behind the headlines. A modern myth about when the Queen returned and the city burned. About two sisters two mothers three daughters and their men.Check stock and price
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Rihanna Glams It Up While Chris Wants Her To Shut Up
Rihanna attended a Glamour magazine party where she won the "Back-On-Top Superstar" Award. Hmm. They really do make awards up.
She looked great. Seems to be as normal as possible after what happened to her. Speaking of what happened to her, Chris Brown is upset she went public with Diane Sawyer about the beating. He wishes it would stay between them.
Listen fool, the moment you laid your hands on her, the moment it went public, you lost it only being between you and her. Maybe don't hit a woman and we won't be talking about it. I think you are just afraid that your career is facing a Chris Brownout bizitch!-Dr.FB


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glutenfreegirl20 replied to Jnkmnky's topic in Celiac Disease - Post Diagnosis, Recovery/Treatment(s)As a fellow Canadian who is not only celiac but also trying to get into the forces do you know where I can find this information? I was told by a medical technician at the Edmonton recruiting centre that after speaking with someone from Ottawa having celiac is something that can prevent me from joining, yet you say there are no limitations at all for you!? I continued with my application anyway (I admit, part of why I am joining is so I can get my education at the college and be debt free...I just CAN'T afford reg. uni - and we don't even pay half as much as the states for tuition :-S but I also LOVE being in the military enviroment and grew up in CFB Cold Lake lol) and I'll hear back from Ottawa in about a week and I want to be ready to appeal should the need arise. Just a side note: I was diagnosed via family screening (my mom has it) yet I have never experienced the typical symptoms and I was an extremely healthy child!! This is what makes this so frustrating! :-SS


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Imogene Wise Faculty Excellence Award
About the award
Initiated by a contribution from longtime NMC benefactors Harold and Imogene Wise in 1970 and first awarded to a full-time faculty member in 1971. Chosen by a student selection committee, award criteria includes teaching excellence, rapport with students, innovation in the classroom and a sense of dedication.
Read more about the 2016 Faculty Excellence award winners »
Past recipients
Faculty Excellence Awards
- Imogene Wise Faculty Excellence Award
- Adjunct Faculty Excellence Award »
NISOD Award »
Conferences »
Jim Press
Press began at NMC in 1989 and retired this year after 27 years in the classroom. He is also an emeritus faculty member. In their nominations students said:
- "This instructor offered many types of approaches to engage all learning styles. The instructor allowed for everyone to be successful in the class."
- "The class is not easy but the instructor gives you the time, information, and resources to get an A! The classroom is interactive while the professor is constantly testing our knowledge and encouraging group work."
- "This instructor has been one of my favorite teachers at NMC, for various reasons, but most of all because he is so passionate about the subject himself, and that made me feel more connected with the material."
Read more »
Section Navigation Academic Programs


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Despite dominating most of the game, the New York Red Bulls were forced to settle for a 0-0 draw with D.C. United in the team's home opener at Red Bull Arena. The Red Bulls showed much of the attacking intent early on and nearly went in front when Fabian Espindola struck the crossbar with a header after Thierry Henry's excellent cross.
New York 0-0 D.C. United: Rivals Stalemate
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INSPIRE, a beginners 'virtual' runners club. Read Page1 please
booey - me too! one thing i noticed was no longer having to haul myself up the stairs using the bannisters, cos i couldnt push down on my foot - a great feeling of freedom, being pain free!
Sarah - my hands ached abit this morning but not as bad I am starting the actual tablets on Monday as I am out for curry and drinking tonight and I need to give the booze up with this medication as there are or could be a few side affects we will see
Dee - really pleased your run was pain free maybe just slowly but surely is the trick
Finishing at 3 to hopefully have a run, it is peeing it down here rubbish this weather. Have a great weekend everyone
Hello all
Sorry for not being around...family stuff and work done some running..but not a lot!
Sarah - I have suffered with Pf for a ocuple of years. decided not to have the injection but used orthotics, lots of exercises and cut down a bit on running...sems okay at the moment.
Booey - sorry to hear about the RA. Not sure what meds you have been prescribed, hope they do the trickI have Lupus (SLE) and take an antimalarial drug, seems to help with the joint pain. Occasionally have steriods but mostly can manage without.
Mykey - I see you are struggling with the timetable as well...hope things ease up for you.
Will try to get on here more often
Oh Dog I hate marathon training!
did you hear about the dyslexic agnostic insomniac?
he used to lay awake nights, wondering if there really is a dog
Mad - nice to hear from you and I hope all is ok with you and yours
I am taking Methotrexate, 6 tablets same time once a week for 2 weeks then if I dont have bad side effects up it to 8 tablets from week 3 can take a while to get working but the steriod injection I had last week has really helped I have to have blood tests every 2 weeks
I did a nice 6.2 miles on Sunday and am out with the club tonight
Got Rugby R4L 5K on Sunday, it was my first race when I started road running last year so looking forward to seeing what I can do this year
Morning all
Sarah - LOL!
Booey - I really hope the meds help and the side effects are not too bad.
Master MWW's 13th birthday today, I now have thee teenagers in the house
Booey, Hang in there. Hope the meds work and well done on the mileage.
Mad, I am allergic to teenagers, in fact I am allergic to anyone under 25 I think.
I need to head for higher ground. Dorset is a little damp. A couple of my usual routes are under feet of water. Heng Head is OK but I am bored with it now. Gorgeous morning this morning so it could be Ferndown and part of the Castlemain trailway. Let's see how much mud there is.
good morning all
i've not been on here for a very long time, haven't ran since december. my problem with left shoulder has cleared up but started to have problems with the right one, that is now starting to get better.may start running again soon in the meantime i've been doing wi-fit exercises
Mad - enjoy the birthday celebrations I am afraid I am like TL and children just do my head in haha
TL - you have had some serious flooding your way I have seen on the news
Grandad - Hi and welcome
I did 5.6 miles last night with the club, Thurs we are doing intervals
Good evening folks
Well done for all the good running going on
Booey-the key with intervals is not to go off too fast - you should run the last one just as fast as the first. Anyway you probably have already done intervals if you started running with a run/walk programme
TL-x train Canoeing?
Q-Welcome back. Shame to hear about your other shoulder. Fingers crossed you'll be back on form soon.
Mad-Happy birthday to Master Mad How are the rest of the family? Are you getting chance for the odd run?
Dee and Sarah-you still around?
Right so after a crisis of (running) confidence a couple of weeks ago coupled with work suddenly ramping up and getting some disappointing career news I AM BACK!
My running is going well this week, despite the weather. Work has settled down a bit and I now have a few options to deal with the career issues. I'm a weeble - I may wobble but I don't fall down. Actually I look a bit like a weeble at the mo... must do better on the diet.
evening mykey,
thanks for asking, i'm still around but as i'm not trying to run at the moment, and am building my walking back up to post-injury briskness, i feel a bit of a fraud posting on a runners forum!
hi twiglet-legs, ah ferndown! hengistbury head! i must go home again soon, i miss it (17 years up in nottinghamshire, which is a lovely place, but dorset is home)
Feck! Rain again
Not feeling terribly motivated to run this evening but
I have 5.5 miles to go, the Garmin is charged, it's getting dark and I'm wearing a dayglo running jacket... HIT IT!
But Mykey, 5am and the sun was out, the birdies (that were awake) were singing and Dorset was beautiful. You should have been here. There were hills too and the sea was FAC. It all went a bit pear shaped after that and it's still raining now. My running is still poo. Fab technique but utterly exhausting to maintain. Is that better than crap technique but can go for absolutely bloody ages? It's doing my head in. I don't have career crises, stuck where I am but loving it, in London tomorrow and again monday (colleagues funeral - due to retire in six weeks, v. sad). Next week is completely mental. London Monday, Salisbury Tuesday, Cambridge Wednesday, birthday Thursday (dentist, hygienist, conference call for work) and software testing all day Friday. Olympic torch passes my door on Saturday of this week but bridge is full of potholes (been repaired 4 times in 8 days) and I can see someone landing flat on their face. Life is a blast.
TL-I had a long run the night before so a morning run was the only real option. Sorry to hear about your colleague.
Hi Dee
The run was fine, if a bit damp. Battersea was flooded....with JP Morgan employees to a race so my usual route was buggered up. Bit of very basic yoga this morning to ease things off.
Have a good day all.
good afternoon all
TL that sounds like a busy week, sorry to hear of your colleague
we had the torch last week, great to see but was all over too quickly
well done on the run mykey
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Philoxenia: Find photos, reviews, information, amenities and compare prices for 2 stars hotels in Kassandra, Greece.
Philoxenia is a comfortable base when visiting Kassandra and is close to everything the area has to offer. It features a spa and wellness centre and a fitness centre.
Hotel description
Those staying at the hotel have access to a Jacuzzi and an outdoor swimming pool. Staff are available 24-hours a day and can book tours and tickets. Guests can also lounge poolside with their laptop or tablet, catching up on emails with the hotel's handy Wi-Fi connection.
The rooms at Philoxenia are comfortable with amenities including an en suite.
Philoxenia provides a convenient base to discover nearby Chaniotis and Polychrono, which are within a 10-minute drive. Port Glarokavos is in close proximity to the property.
Hotel features
Air Conditioned, Non-Smoking Rooms, Refrigerator, Cable / Satellite TV, Hair Dryer, TV, En suite, Private Bathroom
Business Center, 24 Hour Reception, Photocopier, Luggage Storage
Fitness Room/Gym, Swimming pool, Tour Desk, Sauna, Jacuzzi, Spa & Wellness Centre, Steam Bath, Pool Outdoor
Internet Connection (wireless)
Nightclubs, Private Toilet
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With a stay at Antica Locanda Il Sole in Castel Maggiore, you'll be close to Navile Shopping Centre and Villa Torchi. This property is within close proximity of Le Piazze Shopping Centre and Caserme Rosse.
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Ironman, You Gonna Answer My Question About Why You're Single?
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soul controller
Ridin' On Trichomes
Join Date: Jan 2003
Location: Chillin on sesame street puffin a 10th letter
Age: 39
Posts: 9,889
Rep Power:
Originally Posted by
well, i am a little out of my league.
I am proud to be currently ranked as a proficient-level builder, but I have been listening to PCP, doing lots of stretching exercises, and pouring over my 120.
I hope to be a master builder by the end of the summer.
soul controller does NOT fuck 15-year-olds.
He merely grooms them and builds sick connections with them from age 12, and waits until they ripe old age of legal consent, 16, before he fucks them.
Nothing wrong with that, right?
I mean, bitches your own age are fine for some 35-year-olds, but the connections are just that much sicker with teenage bitches, who haven't been tainted by education or life experience.
It's just that corporations and rich people and jews create this false stigma that it is somehow wrong to indoctrinate young girls over a period of years until consummating the relationship the moment it becomes legal.
wake up, sheep
lolol retardo! congrats..
speaking on history and alterntive news is grooming????
wtf dude, your backing cispa? sopa? as thats the same retarded ideology your pushing
jk is the only girl ive made love to who was under 18 and that was over 7 years ago.. lolol.. you guise crack me up
i dont fuck bitchs. i dont even know any girls who are bitch;s . not the sort of people i find attractive..but i guess all the girls who u have broke up with are bitchs? while all 4 girls i have slept with. i have amazing times with still..
you heard of unconditional love?
you guise need to respect women, let alone try and understand them..
good luck with girls when you calls them bitchs.. lolol
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The contents of this website including text, graphics, images, and other materials are provided for informational purposes only and is not intended to be a substitute for professional health advice, diagnosis, or treatment. Privacy Policy


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Connie jammed her unruly curly red hair into a Mets cap, stuffed twenty dollars in her shorts pockets and did her best to avoid her reflection in the elevator vestibule's mirror on the way out. She'd given up on coming close to even the basest level of toned and coifed perfectionism that the majority of women that resided in her neighborhood of upper Manhattan so fiercely strived for. As if on cue—cue the ubermom—a blonde (always blonde) pony-tailed woman speedwalked past them as they emerged from their building. Connie could imagine the woman's whole life from the pertness of her stride—even the woman's butt looked preppily popular. Probably on her way to seven-dollar cappuccinos with Mimi or Kendra—a friend since her Lawrenceville days—to bitch about their nannies yet extol the dedication of the new Core Fusion instructor, while they drift off from the conversation to glance at their vibrating Blackberries set before them on the rustic farmhouse table...blah, blah, blah.
Really, who needed friends?
Daniel didn't notice that his mother weighed at least fifty pounds more than any other woman they encountered on the street. He was happy to hold her hand and skip along with her, especially after she'd bought him a banana from the corner fruit vendor. The city was serene this late in August, yet Connie felt strangely out of sorts—as if she and Daniel were not really walking north on Madison Avenue, but watching a movie of some other mother and child walking on Madison Avenue. A very loud and chaotic movie.
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"Cacti." It was refreshing to actually be able to correct Daniel. At age seven, Connie feared that Daniel had already surpassed her intellectually. A good thing, yes—especially since it had earned him a full scholarship to the academically rigorous Blake school—but Connie still liked to feel needed. And a little superior, now and then.
Daniel ran off to ogle the assortment of different cacti arranged in an intricate and realistic desert setting in the window of the florist shop. As his small hand slipped out of her own Connie felt something more slip away from her. She struggled to catch her breath. Literally, she went to inhale and it was as if someone had challenged her to suck meat through a straw.
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Her breath became more ragged and she felt her fingers slide, and she not so much fell, as slid down the meter, as if it were coated in butter. Spasms of pain shot across her back and she chastened herself for carrying Daniel earlier. She lay on the sidewalk, the acrid punch of dog piss her last conscious sensation before blacking out.
When her eyes opened, a forest of strange legs surrounded her. In a panic that nearly stopped her heart, she searched though the crowd for the skinny legs in the red flip-flops. He was wearing yellow shorts that were a bit roomy around the waist, as most of his clothes were, and the white band of his little boy underpants was exposed. He refused to wear underwear with cartoon characters on them and she had to go to four different stores to find plain white underwear in his size. This she had done for him and now it consoled her. After tilting her head up she saw that a paramedic held Daniel firmly in his arms. She closed her eyes once more as another paramedic bent over her with an oxygen mask.
She knew Daniel was safe, but one thought still nagged at her. Loafers. She'd meant to take him to the shoe store today to get his new loafers for school. He needed to wear them in before school started or they would hurt.
Page 3


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This 4-CD, 58-track collection spans from 1962 when Nesuhi Ertegun recorded New Orleans living legends at the Preservation Hall in its infancy to 2010 when the current incarnation of the Preservation Hall Jazz Band recorded with an array of musical guests including Richie Havens, Tom Waits, Pete Seeger and Del McCoury. Among the classic artists represented are George Lewis, Billie and De De Pierce, Punch Miller, Percy Humphrey, Willie Humphrey, Jim Robinson. and Sweet Emma Barrett. Throughout the years, the ingenious leadership of Allan Jaffe and later his son Ben has steered the Preservation Hall Jazz Band away from moldy fig stagnation and toward preserving and expanding the New Orleans jazz tradition. The set also includes 5 previously unissued performances.
Track Listings:
1. Band Introduction by Allan Jaffe
2. Eh La Bas
3. Oh, Didn't He Ramble
4. I Get The Blues When It Rains*
5. St. James Infirmary (King Britt Remix)
6. Ice Cream
7. In The Evening (When The Sun Goes Down)*
8. Down By The Riverside
9. Corinna, Corinna
10. I'm Alone Because I Love You
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5. Little Liza Jane
6. (True) You Don't Love Me
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10. Love Song Of The Nile
11. Blue Yodel #9
12. Shine
13. Burgundy Street Blues
14. I Want A Little Girl
15. Chimes Blues
1. Whenever You're Lonesome
2. Lord, Lord, Lord, You Sure Been Good To Me
3. Sing On
4. Joe Avery
5. Louisiana Fairytale
6. Shake That Thing
7. Short Dressed Gal
8. Freight Train Blues
9. Over In The Gloryland
10. A Good Man Is Hard To Find
11. Nobody Knows The Way I Feel This Morning
12. I Ain't Got Nobody
13. Amen
1. Tootie Ma Is A Big Fine Thing
2. Bourbon Street Parade
3. I'm Confessin'
4. Le Petit Fleur
5. One More 'Fore I Die
6. Shake It And Break It
7. C. C. Rider*
8. That's A Plenty
9. Westlawn Dirge
10. Who Threw The Whiskey In The Well?
11. Peanut Vendor
12. Trouble In Mind
13. A Good Gal Is Hard To Find
14. Precious Lord *
*Previously unissued


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"I am ready to be assaulted with flavor. Take me to the feeding chamber."
Killing you softly with his hair, killing you softly.
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I know you guys love Guy Fieri.
Love, peace, and taco grease!
Mothers and fathers of all of us 80s babies, we are terribly sorry for wasting your money and time for the now-obsolete things we loved in the 90s.
Guy Fieri got into a baffling physical altercation with a sobbing male hairdresser, says The Braiser and TMZ. Of course, someone caught it on video.
Pizza is like the entire food pyramid!
There are greater crimes than being cheesy—like, for example, being insufferable.


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post #11 of 15 Old 03-03-2011, 03:30 PM
Not that this has anything to do with anything but what kind of doctor? My periodondist keeps a tank in his office and it's a perfect set up. My dentist keeps a tank in his office and it's a 35 gl hex with a blood parrot, a common pleco, two rainbows and two dwarf cichlids. I compain about it every time I go in there. Of course, each time I go in there I see one less fish. I say what happened? "Oh, we don't know, he just died one day".
If you don't stand up for something you'll fall for anything...
post #12 of 15 Old 03-03-2011, 03:31 PM Thread Starter
Just a regular Physicians office. It's a pretty big place, with several doctors. They also have a Saltwater tank, but it's not overstocked.
Sequin (m), Shortcake (f), Westley (m), and Sir Righty of Walton (m).
post #13 of 15 Old 03-04-2011, 09:36 PM
I hate to say it but I bet the saltwater tank is up kept by a professional service because they are so much more expensive fish they don't want them to die and the fresh ones are just not that important to them because they are cheaper.
Kindest Regards,
Keeping fish its not a hobby it is a passion!
I have a 55 gallon, 40 gallon, 29 gallon, 20 gallon tank, 5 gallon , and a 2.5 gallon all with real plants.
post #14 of 15 Old 03-04-2011, 10:44 PM
i see a pacu
75 GallonCommunityTank
Clown Loach
Columbian Tetra
Blood Parrot Chilid
Large Pleco
German Blue Ram Male | Female
Ballon Red eye tetra
Weather Loach
Red tail shark
post #15 of 15 Old 03-04-2011, 11:53 PM
my parents used to have tinfoil barbs and they lived to be about 25 years old. real nice fish but shouldn't be housed with pacu's
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Standing Committee of the National People's Congress, P.R. China. Law of the People's Republic of China on Prevention and Control of Water Pollution. Beijing, China. UNT Digital Library. http://digital.library.unt.edu/ark:/67531/metadc11926/. Accessed January 22, 2017.
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What Tend To Be The Agile Job Operations Concepts And Do They Deliver The Results?
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