text:
Issued by the World Nuclear Association
"It is one thing to have an opinion, it is quite another to try and force your opinion on someone else." - said Agneta Rising Director General of the World Nuclear Association in response to the action launched today by the Austrian government against the UK nuclear programme.
Governments must take action to ensure that the lights will stay on decades into the future and policies are needed to steer us to an environmentally sound energy mix.
The nuclear industry must stand ready to meet the challenge of supplying the growing demand for low carbon electricity that must result from the forthcoming COP 21 climate change negotiations in Paris.
World Nuclear Association applauds news of a Royal Commission to assess whether South Australia should expand the role of nuclear energy, as announced on Sunday (8 February) by state Premier Jay Weatherill. This will lead to an objective assessment of the facts about nuclear energy.
The new Nuclear Energy Technology Roadmap published by the IEA and OECD NEA says nuclear energy allows countries to build scalable, efficient and long-term power sources that can serve as a base to underpin other forms of low-carbon generation. The report says nuclear global capacity must more than double by 2050, with nuclear supplying 17% of global electricity generation by then, to meet the IEA 2 Degree Scenario for the most effective and efficient means of limiting global temperature rise.
Background information on topical issues
Lloyds Register have today published their latest Technology Radar report, A Nuclear Perspective. The report concludes that nuclear power generation technologies are now cost competitive with fossil fuels and innovation is gathering pace.
Preparations are underway for the restart of the Sendai 1 reactor in Japan. Sendai 1 is a pressurized water reactor (PWR) sited on the southwest coast of Kyushu, the third largest island of Japan. It is owned and operated by the Kyushu Electric Power Company.
The World Nuclear Association has published reports on nuclear fuel supply and demand at roughly two yearly intervals. The report published today is the 17th in the series and extends the forecasting period to 2035. It includes scenarios covering a range of possibilities for nuclear power.
The World Nuclear Association has made two submissions to the South Australian Nuclear Fuel Cycle Royal Commission, one on the subject of nuclear power generation and the other on nuclear wastes.
The action taken today by the Austrian government is supposedly to challenge the decision by the European Commission to approve the Contract for Difference mechanism proposed for Hinkley Point C. However, the true motivation of the action was revealed by Austrian Federal Chancellor Werner Faymann, who last week issued a statement saying: "This is a further important step in our anti-nuclear policy, whose long-term objective is a nuclear-free Europe."
World Nuclear Association
Published: Wed, 26 Apr 2017 15:28:43 GMT
South Africa's Western Cape High Court has set aside two ministerial determinations underpinning the country's nuclear procurement plans, ruling them unlawful and unconstitutional. The court has also declared the same to be the case of intergovernmental agreements, including that between South Africa and Russia.
Published: Wed, 26 Apr 2017 15:24:09 GMT
Institut National des Sciences et Techniques Nucléaires and the National Skills Academy for Nuclear have announced they will work together to boost "long-standing Franco-British nuclear industry relations". Their cooperation will include development of a "quality standard" for skills provision and training that will enable them to design education programs, organise exchanges between students and lecturers and implement new, innovative teaching tools.
Published: Wed, 26 Apr 2017 14:32:21 GMT
Kazakh uranium producer KazAtomProm said today that the "reorganisation" of Westinghouse Electric Company will have no negative impact on its financial performance. Westinghouse's shares are split between Toshiba (87%), KazAtomProm (10%) and IHI Corporation (3%).
Published: Wed, 26 Apr 2017 17:13:11 GMT
Russia's Zio-Podolsk has completed "one of the most complex" manufacturing operations on the reactor head of the Sibir nuclear-powered icebreaker, using a new tool that reduces the time required to bore holes in the structure from 150 days to 36 days. Sibir is the second of three vessels of the Project 22220 - featuring RITM-200 (Rhythmn-200) reactors - that will be able to break through ice 3 meters thick as they escort vessels across the Arctic Ocean. The others are Arktika and Ural.
Published: Tue, 25 Apr 2017 14:11:22 GMT
Yukiya Amano, director-general of the International Atomic Energy Agency (IAEA), spoke yesterday about the "remarkable contribution" nuclear applications make to "so many areas of our lives" at the opening of the agency's first International Conference on Radiation Science and Technology (ICARST 2017). The event is being held this week at the IAEA's headquarters in Vienna.
Published: Tue, 25 Apr 2017 12:03:56 GMT
Russian Prime Minister Dmitry Medvedev has signed a decree on aligning nuclear power legislation in the Commonwealth of Independent States (CIS). In a statement on Medvedev's official website on 22 April, the government said national laws in some countries of the CIS vary in relation to the civilian nuclear energy industry and the construction of nuclear power facilities.
Published: Tue, 25 Apr 2017 15:02:43 GMT
Belarus and Russia have agreed to the delivery of the reactor pressure vessel originally built for the Baltic NPP - under construction in the Russian enclave of Kaliningrad - to unit 2 of the nuclear power plant under construction in Ostrovets, in the Grodno region of Belarus, Rosatom has confirmed to World Nuclear News. The schedule for commissioning the Ostrovets 2 is uaffected and remains 2020.
Published: Mon, 24 Apr 2017 15:21:58 GMT
China and Iran have signed the first commercial contract for the reconstruction of Iran's Arak heavy water reactor. The core of the reactor was removed as part of an international agreement limiting Iran's nuclear program in return for the lifting of economic sanctions.
Published: Mon, 24 Apr 2017 13:45:19 GMT
The US Nuclear Regulatory Commission is seeking public comment on a draft regulatory basis for new emergency preparedness requirements for small modular reactors and new technologies such as non-light water reactor facilities. A regulatory basis is an early stage in the NRC's rulemaking process.
Published: Mon, 24 Apr 2017 12:01:39 GMT
The International Atomic Energy Agency this month launched a project to enhance regulatory frameworks for nuclear security in African countries.
Published: Mon, 24 Apr 2017 11:52:23 GMT
Toshiba Corp said today it will establish its four in-house companies as wholly-owned subsidiaries and aim to "to maximise the value of each business". As of 1 October, it will split off its Energy Systems & Solutions Company, and the Nuclear Energy Systems & Solutions Division, and transfer them to a newly established company.
Published: Fri, 21 Apr 2017 15:25:22 GMT
France cannot achieve a significant reduction in emissions of greenhouse gases from electricity production while also reducing the share of nuclear in its energy mix, the country's Academy of Sciences says.
Published: Fri, 21 Apr 2017 15:55:42 GMT
MVM Paks II has received environmental approval to build two new units at the Paks nuclear power plant in Hungary. The company received an environmental licence from the Baranya County Government Office in late September, but this was challenged by Greenpeace Hungary and Energiaklub. The initial licence was then reviewed by Pest County Government Office, which gave statutory approval of the licence on 18 April.
Published: Thu, 20 Apr 2017 15:26:12 GMT
The International Atomic Energy Agency and Russian state nuclear corporation Rosatom have agreed to cooperate in improving nuclear infrastructure development in countries planning to introduce nuclear energy or to expand existing programs.
Published: Thu, 20 Apr 2017 15:41:22 GMT
The nuclear governance system is facing an "unprecedented challenge" as traditional nuclear suppliers that have "built the backbone" of the safety, security, and non-proliferation regime face new competition to provide technology to emerging nations, according to a policy report by the Global Nexus Initiative. The GNI, which is co-sponsored by the Partnership for Global Security and the Nuclear Energy Institute, plans to publish the report, Evolving Nuclear Governance for a New Era, on 2 May.
Published: Wed, 19 Apr 2017 15:52:10 GMT
The UK's MAST Upgrade tokamak is to receive £21 million ($27 million) in funding to upgrade its plasma exhaust systems. The upgrades will allow fusion researchers to improve their understanding of plasma exhaust physics.
Published: Wed, 19 Apr 2017 14:13:13 GMT
Decommissioning plans for five Japanese reactors officially taken out of service in April 2015 have today been approved by the country's nuclear regulator. The plans outline the facilities and equipment to be dismantled and a timetable for completing the work.
Published: Wed, 19 Apr 2017 15:53:20 GMT
The European Commission announced yesterday it has signed the first-ever project for nuclear safety cooperation with Iran, under the framework of the Joint Comprehensive Plan of Action agreed between Iran and the E3/EU+3 countries in July 2015. The project is the first of a €5.0 million ($5.4 million) action approved by the European Union in 2016 under the Instrument for Nuclear Safety Cooperation. A second project for the stress test at the Bushehr nuclear power plant is to be signed in the coming weeks.
Published: Tue, 18 Apr 2017 15:16:20 GMT
France's nuclear regulator, the Autorité de Sûreté Nucléaire, has defined the preconditions for the resumption of forging operations at Areva's Le Creusot forge. The facility has been out of operation since December 2015 following the discovery of quality assurance issues.
Published: Tue, 18 Apr 2017 14:47:46 GMT
Foratom, the European nuclear trade body, has today published a position paper on the European Commission's 'Clean Energy for All Europeans' package of measures for a clean energy transition. The organisation says the EU's aim to decarbonise the economy by more than 80% by 2050 cannot be achieved without nuclear power.
Published: Tue, 18 Apr 2017 11:56:55 GMT
Tokamak Energy has highlighted the contribution fusion energy can make to the UK's new industrial strategy and how government policy can support its rapid development and large-scale commercial deployment. In an 'open letter' sent to World Nuclear News, Tokamak Energy's chief executive, David Kingham, outlined his response to the government's Building our Industrial Strategy: Green Paper that sets out how it proposes to build a modern, research and development-led economy for a 'global Britain'.
Published: Tue, 18 Apr 2017 15:57:51 GMT
Westinghouse Electric Company has informed South Carolina Electric & Gas that it estimates the additional cost of completing the two VC Summer AP1000 reactors to be about $1.5 billion.
Published: Tue, 18 Apr 2017 12:18:57 GMT
An organisation representing the USA's uranium producers has called on the US Department of Energy to halt transfers of federal excess uranium inventory until the uranium market recovers. The Uranium Producers of America said the domestic industry is currently in a fragile state after the transfer of large quantities of price-insensitive material over a long period.
Published: Thu, 13 Apr 2017 16:06:51 GMT
The US Nuclear Regulatory Commission has issued a Confirmatory Order to Homestake Mining Co of California outlining actions to be taken as part of an ongoing groundwater cleanup program at the site of a former uranium mill in New Mexico.
Published: Thu, 13 Apr 2017 15:32:55 GMT
Rosenergoatom has started cold and hot function testing at unit 1 of the Leningrad Phase II nuclear power plant under construction in western Russia. The procedure at the VVER-1200 unit will take 72 days to complete and will include more than 100 pre-operational tests of reactor equipment and systems, the Rosatom subsidiary said yesterday.
Published: Thu, 13 Apr 2017 14:18:25 GMT
Exelon Generation and Japan Atomic Power Company have formed a joint venture company "to leverage Exelon's expertise in operational excellence and safety among international operators using Japanese reactor technologies". The new company, JExel Nuclear, is expected to sign an "advisory services" contract with Horizon Nuclear Power.
Published: Wed, 12 Apr 2017 14:48:34 GMT
Japan's continued use of nuclear power requires the public to be informed about the importance of the energy source and for its confidence in the industry to be restored, according to Japan Atomic Industrial Forum chairman Takashi Imai.
Published: Wed, 12 Apr 2017 13:21:48 GMT
Major civil engineering works have been completed at unit 5 of the Hongyanhe nuclear power plant in China's Liaoning province with the installation of the dome of its containment building. China Nuclear Industry 23 Construction Company Limited (CNI23) has announced that the operation to raise the dome - measuring 37 metres in diameter and 11m in height and weighing about 180 tonnes - and place it upon the containment building was completed at 7.02am today.
Published: Wed, 12 Apr 2017 13:10:12 GMT
China has signed an agreement under which it will ensure the safe and secure transit of low-enriched uranium (LEU) and equipment through its territory to and from the International Atomic Energy Agency (IAEA) LEU Bank, which is being established in neighbouring Kazakhstan.
Published: Tue, 11 Apr 2017 16:12:10 GMT
Toshiba Corp has reported a loss of ¥532 billion ($4.8 billion) for the first nine months of its 2016 financial year (April to December), up from a ¥479.4 billion loss recorded in the same period of FY2015. The nine-month financial results - which the firm's auditors, PricewaterhouseCoopers Aarata LLC, have refused to sign off - have already been delayed twice and raise the possibility that Toshiba could be delisted from the Tokyo Stock Exchange.
Published: Tue, 11 Apr 2017 15:26:41 GMT
Australia wishes to export uranium to India "as soon as possible", Prime Minister Malcolm Turnbull said today. Turnbull made his comments during an official visit to India.
Published: Tue, 11 Apr 2017 15:46:12 GMT
The Baden-Württemberg ministry of environment has issued German utility EnBW a permit to decommission and dismantle unit 1 of its Philippsburg nuclear power plant. Meanwhile, dismantling of unit 1 at its Neckarwestheim plant has now officially begun.
Published: Tue, 11 Apr 2017 13:53:39 GMT
The US Department of Energy's Waste Isolation Pilot Plant yesterday received its first shipment of transuranic waste since reopening after almost three years out of action.
Published: Mon, 10 Apr 2017 15:47:41 GMT
Contracting Parties to the Convention on Nuclear Safety highlighted the importance of sustaining and enhancing a nuclear safety culture, maintaining effective legal frameworks, and enforcing safety precautions within the supply chain following a two-week review of nuclear power plant safety. Their seventh review meeting was held from 27 March to 7 April at the International Atomic Energy Agency headquarters, in Vienna.
Published: Mon, 10 Apr 2017 15:03:12 GMT
The outgoing French government has published a decree to repeal EDF's licence to operate the Fessenheim nuclear power plant. The plant, it said, must be shut down when the Flamanville EPR begins commercial operation, expected by 2020, as EDF has already agreed.
Published: Mon, 10 Apr 2017 15:52:12 GMT
Areva and KazAtomProm have today signed a new strategic agreement to strengthen their cooperation in Kazakhstan's uranium mining sector. The agreement opens new opportunities to develop and enhance their long-standing Katco joint venture.
Published: Mon, 10 Apr 2017 15:30:24 GMT
The UK's Nuclear Decommissioning Authority has published its Business Plan for 1 April 2017 to 30 March 2020. Based on the third edition of NDA's Strategy, published in April 2016, the Business Plan sets out its objectives and expected progress for all 17 of its nuclear sites over the next three years, in line with the funding agreed with the Treasury and the Department for Business, Energy and Industrial Strategy.
Published: Mon, 10 Apr 2017 15:15:17 GMT
Ali Akbar Salehi, head of the Atomic Energy Organization of Iran, and Zsolt Semjén, the Hungarian deputy prime minister, have signed a memorandum of understanding that includes collaboration between the two countries on designing small nuclear power plants as well as an €85 million investment by Hungarian banks in Iran. Reuters reported that Hungarian Prime Minister Viktor Mihály Orbán's chief of staff, Janos Lazar, had told a news conference on 6 April the MOU concerned establishment of a small nuclear reactor for scientific-educational purposes.
Published: Mon, 10 Apr 2017 13:54:13 GMT
Three nuclear energy agreements between Bangladesh and India, including one regarding nuclear power projects in Bangladesh, have been signed during an official visit by Prime Minister Sheikh Hasina of Bangladesh to New Delhi.
Published: Mon, 10 Apr 2017 13:50:46 GMT
The reactor pressure vessel for unit 5 of the Fuqing nuclear power plant has completed hydraulic pressure tests. The unit - the first of two demonstration Hualong One units being built at the site in China's Fujian province - is expected to start up in 2019.
Tel: +44 20 7451 1536
Tel: +44 20 7451 1543
Tel: +44 20 7451 1522


text:
Heroes Promo for "The Eclipse Part 2"Matt Richenthal at . Comments
Ciaire is in the hospital.
Nathan is shackled in Haiti.
HRG is seeking revenge.
Here's the official NBC promo for this Monday's all-new episode, "The Eclipse Part 2."
[video url="http://www.tvfanatic.com/videos/the-eclipse-part-2-promo/" title="The Eclipse Part 2 Promo"] [/video]
Matt Richenthal is the Editor in Chief of TV Fanatic. Follow him on Twitter and on Google+.

subset: commoncrawl


text:
Grimaldi's Chelsea Postponed Due to Construction "Issues"
The Chelsea Grimaldi's isn't ready for the limelight quite yet: DNA Info reports that the much-anticipated offshoot of the original DUMBO pizzeria won't be opening in the brand spanking new Limelight Marketplace for a few more months.
Grimaldi's was originally scheduled to open on April 29, but Gina Peluso, Grimaldi's manager, says that "structural delays" in the deconsecrated church and former den of iniquity have set back the opening until summer at the earliest.
Have a tip or restaurant-related news? Send it to email@example.com.
Related Location
1 Front St.
New York, NY 11201
Get the Food & Drink Newsletter
Our weekly guide to New York dining includes food news and reviews, as well as dining events and interviews with chefs and restaurant owners.
In Case You Missed It
Popular Stories
Sponsor Content


text:
|Message view
|« Date » · « Thread »
|« Date » · « Thread »
|David Crossley <cross...@apache.org>
|Re: [RT] Writing generated page to disk in "forrest run"
|Mon, 02 Jan 2006 03:39:09 GMT
Ross Gardler wrote: > David Crossley wrote: > > >I do have one concern. First some background. > > > >See the new FAQ: > >http://forrest.apache.org/docs/faq.html#crawler > > > >The user (not knowing exactly how Forrest works) > >had changed the only link, to point to an offsite > >page instead. Therefore the local document stopped > >being processed by the 'forrest site' command, yet > >looked fine in 'forrest run' mode. Calamity. > > In this case the page would be saved in the build/site directory when > the user viewed it to check their edits. So when they did svn up, all > would be well (yes, I skipped the step of getting from build/site to the > svn checkout, we'll come back to that when initial experiments are in > place). No need. The normal workflow proceeeds. For example in our Forrest project, a committer manually copies the file from /svn/asf/forrest-trunk/site-author/build/site to /svn/asf/forrest-site If people don't like those manual steps then they can use a local forrestbot. Some other projects that use Forrest, e.g. Incubator have switched the forrest.properties so that documents are generated directly into their publish directory so no need for the manual copy step. At Incubator the build directory is called "site-publish" rather than the normal "build/site". > >So my concern is that users will forget to link > >the new document into the system. Perhaps we can > >automatically add a default link (perhaps to a > >supplementary site.xml) and issue a warning to > >the console. > > This is a slightly different case. If I understand the case here the > user has created a new page using their chosen editor and gone to it > directly by typing http://localhost:8888/myNewPage.html, but has not > added a link to it from a page or a menu. That is correct. And they will probably blame forrest :-( > In this case the page will still end up in the final local build (the > previewed and saved it), it will therefore end up on the live server (as > in the previous use case). > > The lack of a link is a very clear user error and could not be claimed > to be unexpected behaviour. I don't think we need to worry ourselves > about it. Okay, there is already an FAQ. -David > Having said that, we could provide a tool to search the known document > tree and tell us what pages link to the current page. Not sure how > useful this would be (sounds more like a CMS feature than a publisher > feature to me). > > Ross
|View raw message


text:
The 2011 Infiniti M debuts tonight at the SLS Beverly Hills hotel in front of a bunch of pampered, overfed journalists. We'll be there! Until then, here's a photo of it being hoisted onto the roof for dramatic effect. [Facebook]
You may also like
Recent from Matt Hardigree
Kinja is in read-only mode. We are working to restore service.


text:
1. Maureen Mullarkey discusses death and the jolly skeleton.
2. The entire month, of November, as she points out, belongs to the dead. It's my favorite month, not least because I was born into it.
3. This is the first November of my life I've spent entirely away from home, and it's very strange to never pass the cemeteries where my grandparents, aunts, sister lie.
4. The threat of unburial is frequent in the Illiad and Odyssey. Priam kisses the hand of his son's murderer in order to regain the body, and Odysseus tells an enemy that the crows will peck at his rotting flesh, or something like that, I can't find my books.
5. Unburial is horror for the dead, but what about the living? When we bury the dead we claim them. We claim the dead just because they are ours, and we love them, not because they are productive citizens or because they can feel bodily pain.
6. This seems to me the terror of exile–to be so far from one's beloved dead. Not the struggle to build a new life, but its formless rawness, the weight of being only oneself and for oneself, existing only in the present. Home is where the burial ground is.
7. Zombie movies are comforting in their action adventure format. They can't be real if they don't show the suffocating grief of your dead refusing to recognize you, turning against you. There's no peace in life or death when that happens, which I suppose is the premise of Zombie-hood. No one ever asks if the world is worth saving, though, and so the films reassure.
8. An unburied corpse is horrible, because he has not been claimed, and might turn against us. The peaceful solidarity of our present moment with our inherited past and inevitable future, of living and dead, depends on our tethering the dead to ourselves. Without the dead we have no "ours."
7. Emily Bronte calls her ghosty menage "sleepers in the quiet earth," and we refer to departed Christians as "those who sleep in Christ." Christ will come to wake them all from sleep, but there's an interesting range of possibility suggested in dormition. If you wake a sleeper too early, will she sleepwalk? Can you guide her gently back to bed, or will she become angry in her confused dreams?
I understand why atheists reject the existence of ghosts as a matter of dogma, but not why Christians would.


text:
From the moment I stepped onto this property until I left, I felt the staff at this motel could not do enough for me. The rooms (some small) are extremely clean, comfortable and made you feel at home. The little lady that runs the place...More
Getting you more information on this room
Getting you more information on this room
"You can watch videos of the different room from the motel's website. Makes choosing a room easier."
"We stayed in room 3. I think there are newer more modern rooms but we liked how this had two floors and a..."
"All of the rooms are fine, though I would recommend the second floor over the first-- no parking people or..."


text:
|Chg %
|5 Day
|1 Month
|3 Month
|1 Year
Newell Brands Inc. said Monday that it has reached an agreement with Royal Oak Enterprises LLC to sell its Pine Mountain and Diamond businesses. Pine Mountain is a brand of fire starters and fire logs, and the Diamond brand sells matches, fire starters, lighters, toothpicks, clothes pins and clothes lines. The transaction is expected to close in the second quarter of 2017, but terms of the deal were not disclosed. Newell shares are up 0.3% in premarket trading, and up 5.4% for the past year. The S&P 500 index is up 15% for the period.
Newell Brands started at overweight with $63 stock price target at J.P. Morgan
Newell Brands Inc. cut its sales outlook for the year to reflect exposure to the struggling brick-and-mortar retail industry, as the company's sales rose less than expected in the fourth quarter. The consumer-products company also adjusted its 2017 outlook, lowering in the bottom range of its core sales guidance to brace for declining retail sales, but raising its earnings forecast in light of future acquisitions and divestitures.
"Newell Brands Reports Lower-Than-Expected Sales," at 9:15 a.m. ET, incorrectly stated core sales in the fourth quarter rose 3.7%. The company reported core sales growth of 2.5% in its latest quarter.
Newell Brands Inc. cut its sales outlook for the year to reflect exposure to the struggling brick-and-mortar retail industry, as the company reported lower-than-expected sales in the fourth quarter. The consumer-products company also adjusted its 2017 outlook, lowering in the bottom range of its core sales guidance to brace for declining retail sales, but raising its earnings forecast in light of future acquisitions and divestitures.
Adolescent entrepreneurs cook up glutinous goop classmates love to squeeze, fold and poke. First ingredient: Elmer's glue.
Delivering up-to-the minute news, analysis, interviews and explanatory journalism on logistics, supply-chain management, e-commerce and more
U.S. stocks slipped, with corporate earnings driving some of the bigger moves. Investors bought government bonds and gold, seeking havens as they awaited the next policy moves from the White House.
Newell Brands cut its sales outlook for the year to reflect exposure to the struggling brick and mortar retail industry, as the company reported lower-than-expected sales in the fourth quarter.
Among the companies with shares expected to trade actively in Monday's session are Hasbro Inc., Newell Brands Inc. and ComScore Inc.
Betterment pioneered the automation of financial advice. Now it's offering a twist on that concept: Human interaction for a fee.
SUPERVALU (SVU) is all set to report fourth-quarter fiscal 2017 results on Apr 25, before the market opens.
Fomento Economico Mexicano, S.A.B de C.V. (FMX), also known as FEMSA, is slated to report first-quarter 2017 results on Apr 28.
Jones Collombin Investment Counsel Inc Buys Stantec, First Republic Bank, Amazon.com, Sells General Electric Co, Canadian National Railway Co, Alphabet
Fulton Breakefield Broenniman LLC Buys Newell Brands, iShares JP. Morgan USD Emerging Markets Bond, Gilead Sciences, Sells Wyndham Worldwide, Novartis AG, McDonald's
This week the market may have had what some strategists call the start of the blow-off phase, which is generally the last move higher, often in a parabolic move to the highs.
Tractor Supply Company (TSCO) is slated to report first-quarter 2017 results on Apr 26.
Kimberly Clark Corporation (KMB) is set to report first-quarter 2017 results before the opening bell on Apr 24.
Select Comfort Corporation (SCSS) is slated to report first-quarter 2017 results on Apr 19, after the closing bell.
In sync with its tradition of being a shareholder-friendly company, Whirlpool Corporation (WHR), rewarded its shareholders with a 10% quarterly dividend hike.
Philip Morris (PM) is all set to report its first-quarter 2017 results on Apr 20, 2017, before the market opens.
Rite Aid Corporation (RAD) is slated to report fourth-quarter fiscal 2017 results on Apr 25.
Whirlpool Corp. (WHR) is slated to release first-quarter 2017 results on Apr 24.
These four top ideas from the analysts at Merrill Lynch offers investors outstanding upside potential and solid dividends while they wait for a move in the shares higher.
Newell Brands (NWL) seems to be riding on its Growth Game Plan, Project Renewal Program and stellar earnings history.
Benchmarks gained marginally on Monday, boosted primarily by energy shares following a rise in U.S. oil prices which closed at a one-month high
Citi Trends Inc. (CTRN) maintains its commitment to enhance shareholder value as it unveils an expanded capital return program.
Newell Brands Inc. (NWL) agreed to sell the Pine Mountain and Diamond businesses to Royal Oak Enterprises LLC for an undisclosed amount.
Hunter Douglas: Unknown, Unfollowed, Misunderstood, But A Great Bargain
The 10 Best Stocks to Buy for 2017: Still the Best?
Jostens SchoolWay App Adds Communication Enhancements for Principals, Peace of Mind for Parents
How These Consumer Goods Stocks are Faring? -- Newell Brands, Clorox, Whirlpool, and iRobot
New Ball® Home Canning Jars Encourage All To Share Meals
Indulge in Tahitian Paradise with Yankee Candle's Summer 2017 Fragrances
Jostens delivers Chicago Cubs World Championship Ring
Jostens delivers Cleveland Indians American League Championship Ring
Newell Brands Announces Definitive Agreement to Sell Fire Starter and Fire Log Business
Jostens Creates 2016 Champion Rings for Clemson Tigers
Beloved Ball® Canning Jars Get New Look For 2017
Rawlings® Renews Licensing Agreement with NFL
Two in Three Millennials Would Give Up Social Media if Everyone at Their Company Recycled
Newell Brands Finalizes Sistema Acquisition and Announces Progress on Strategic Divestitures
Newell Brands to Webcast First Quarter 2017 Earnings Results
New Rubbermaid® Balance™ Meal Kit Takes The Guesswork Out Of Portion Sizes
First Alert® Among Developers Advancing The Google Home Platform
Newell Brands Announces Pricing Terms of Its Tender Offers
Newell Brands Announces Early Results of Its Tender Offers
Newell Brands Announces Tender Offers for $1.075 Billion of Outstanding Debt
Rawlings named as the Official Baseball, Helmet and Catcher's Gear of the 2017 World Baseball Classic
Newell Brands Completes Sale of Tools Business to Stanley Black & Decker
Newell Brands, Inc. engages in the manufacture, marketing, and sale of consumer and commercial products. On April 15, 2016, Newell Rubbermaid acquired Jarden Corporation, creating a new company, Newell Brands. The new company offers its products under the following brands: Paper Mate, Sharpie, Dymo, EXPO, Parker, Elmer's, Coleman, Jostens, Marmot, Rawlings, Oster, Sunbeam, FoodSaver, Mr. Coffee, Rubbermaid, Commercial Products, Graco, Baby Jogger, NUK, Calphalon, Rubbermaid, Contigo, First Alert, Waddington, and Yankee Candle. It operates through the following segments: Writing, Home Solutions, Tools, Commercial Products, Baby & Parenting, Branded Consumables, Consumer Solutions, Outdoor Solutions, and Process Solutions. The Writing segment includes markers and highlighters; pens and pencils; art products; activity-based adhesive and cutting products; fine writing instruments; and labeling solutions. The Home Solutions segment consists of indoor and outdoor organization, food storage, and home storage products; durable beverage containers; gourmet cookware, bakeware, and cutlery; and hair care accessories. The Tools segment offers hand tools and power tool accessories; industrial bandsaw blades; tools for heating, ventilation, and air conditioning systems; and label makers and printers for industrial use. The Commercial Products segment comprises of cleaning and refuse products, hygiene systems, material handling solutions. The Baby & Parenting segment covers infant and juvenile products such as car seats, strollers, highchairs, and playards. The Branded Consumables segment markets branded consumer products, and consumable and fundamental household staples. The Consumer Solutions segment produces household products, including kitchen appliances and home environment goods. The Outdoor Solutions segment focuses on the products for outdoor and outdoor-related activities. The Process Solutions segment distributes plastic products including container closures, contact lens packaging, medical disposables, plastic cutlery, and rigid packaging. The company was founded in 1903 and is headquartered in Hoboken, NJ. (See Full Profile)
|Chg %
|Market Cap
|Helen of Troy Corp.
|Tupperware Brands Corp.
|Acme United Corp.
|Carlisle Cos.
|Clorox Co.
Storyful, a division of News Corp, which owns MarketWatch, is a leading social media services company headquartered in Dublin, Ireland. Storyful combines world class journalism with industry-leading technology to discover, verify and acquire original content and provide the on-the-ground sources news and media organizations need to tell the stories that matter to their audience.


text:
{Please, the only person I need is you. You're the only one I couldn't bare to live without. I don't care about the others; Just promise me, you'll stay}
Elise Garder is starting her last year of highschool. She thinks she has her life set until a certain someone mixing up all her feelings. She's felt attraction before but nothing like this, everything is so confusing. Their relationship is just too different, too special. Elise knows she can't betray the other people around her, but all those people and their words seem to disappear when she's around her.
No comments listed yet.


text: Nicktoons Productions 61,328pages on this wiki Add New Page Edit History Talk0 Share 1997-2009 (or maybe before then) Copyright 1997The Angry Beavers (1997)CatDog (1998)Jimmy Neutron (1998)Hey Arnold! (1999)SpongeBob SquarePants (1999)Invader ZIM (2001)The Fairly OddParents (2001)My Life As A Teenage Robot (2002)SpongeBob SquarePants (2002)Danny Phantom (2003)Add a photo to this gallery Retrieved from "http://logos.wikia.com/wiki/Nicktoons_Productions?oldid=720640" Ad blocker interference detected! Wikia is a free-to-use site that makes money from advertising. We have a modified experience for viewers using ad blockers Wikia is not accessible if you've made further modifications. Remove the custom ad blocker rule(s) and the page will load as expected. Categories: Nicktoons Nickelodeon Television production companies of the United States


text:
- Latest
- Popular
- Blogs
- Authors
- Topics
- Our Blog
… principle applies when explaining your work to clients. If you think a poorly structured PPC account is difficult to manage, how will you explain progress (or lack thereof) to clients? Effective client management is an integral part of the job. You need to know how the account is structured and why to discuss strategy and performance. When you…
… Whether you work for a PPC agency or in-house, one thing is for certain – you will at some point be engaging in an internal account transition. At first, it may sound appealing to inherit an account where all the groundwork has already been laid by your colleague, but there are times when the account transition is quite complicated. No two…


text:
A city court has acquitted two Nepalese women, arrested for smuggling nine kg charas, as police officials arrested them after merely sniffing the contraband.
The women were in jail since 2008. The court noted that several documentary discrepancies show that the contraband could have been planted on the women.
Additional Sessions Judge Girish Kathpalia said, "The police officer just sniffed the contraband. No field test was done on the contraband, allegedly recovered from the spot, as the officer opted not to use field testing kit."
The court also noted that the officer was completely ignorant of what a field testing kit was. "Shockingly, on such a farcical investigation, the accused persons were sent to jail," the judge said.
The court also said there was no explanation why the sample contraband acquired from women was not sent to Forensics Science Laboratory(FSL) immediately, instead of waiting for 13 days. "There is scope of tampering the seized material," the judge said adding that there is no way to establish that the sample tested by the FSL was the same that was seized.


text:
The Paul M. Angell Family Foundation makes grants in three priority areas: Conservation, Performing Arts and Social Causes.
The primary focus of the Foundation's grant making in Conservation is the protection of the world's oceans and species. The Foundation is interested in site-specific projects designed to improve the health of ocean habitats and to enhance their ability to withstand the challenges of climate change. In addition, the Foundation supports efforts to fund species protection, particularly regarding the seas' apex predators. Eligible projects include research, conservation and/or restoration. Grants for other types of water-related conservation efforts may be considered on a limited basis.
Performing Arts
The goal of the Performing Arts program is to support the presentation and propagation of performing arts events, focusing on classical music and theater. Grantee organizations include performers, presenters (including broadcasters) and educators. We are currently considering grants to the Chicago area, the Mid-Atlantic Region (from Washington, D.C. north to Wilmington, DE) and the Cleveland area.
Social Causes
The goal of the Foundation's grant making in Social Causes is to support efforts to address the root causes of poverty and inequality, particularly in urban areas. Priority will be given to programs that emphasize evidence-based early intervention and prevention approaches. The Foundation seeks to support efforts designed to help alter the life trajectories of socioeconomically disadvantaged individuals and families. Specific areas of interest include early childhood education, teenage pregnancy prevention, school completion for at-risk youth, workforce preparedness, and African-American male achievement. Although not limited exclusively to Chicago, grant making in Social Causes will focus on the Chicago area.
Types of Support
- General Operating
This is the most flexible type of grant. Funds may be applied in any manner in which the organization sees fit, subject to its mission.
- Program/Project Grants
These grants are targeted to a specific program or goal. Applicants must submit a program budget and narrative to support their applications.
- Education
Education grants support programs which disseminate information crucial to the organization's mission. They may include, but are not necessarily limited to: lectures, demonstrations, workshops, guided tours, exhibitions, and distribution of printed or online materials.
The Foundation will NOT provide grants for:
- Religious institutions or other nonprofit organizations affiliated with a religion.
- Debt reduction
- Fundraising events
Applicants must have a 501(c)(3) determination letter from the Internal Revenue Service and be designated as a public charity.


text:
4. AA: 说不该为一个冰淇淋连锁在Frostbite这个小镇上计划新开的店提供贷款。理由是小镇以寒冷的冬季而闻名,而且低温天气对冰淇淋销售不利。其次尽管小镇有10,000人口,但是只有1个冰淇淋店。而且尽管没有竞争,这个唯一的冰淇淋店去年的销售降低了10%。
题库原题:104. The following appeared as part of a memorandum from the loan department of the Frostbite National Bank.
"We should not approve the business loan application of the local group that wants to open a franchise outlet for the Kool Kone chain of ice cream parlors. Frostbite is known for its cold winters, and cold weather can mean slow ice cream sales. For example, even though Frostbite is a town of 10,000 people, it has only one ice cream spot — the Frigid Cow. Despite the lack of competition, the Frigid Cow's net revenues fell by 10 percent last winter."
范文:In this memorandum the loan department of Frostbite National Bank recommends against approval of a business loan to a local group that wants to open an ice cream parlor. In support of this decision the loan department points out that Frostbite has a reputation for cold winters and sales of ice cream decrease in cold weather. This latter point is buttressed by the fact that Frostbite's only ice cream parlor suffered a 10 percent decline in net revenues the previous winter. The loan department's decision is questionable for the following reasons.
To begin with, since it is reasonable to expect a decline in ice cream sales during winter months, it is difficult to assess the relevance of the fact that Frostbite has cold winters to the potential success of the Kool Kone franchise. Common sense suggests that this fact would be significant only if it turned out that Frostbite's winter season lasted 9 or 10 months as it does in arctic regions. In that case slow sales could be expected for most of the year and the loan department's opposition to the loan would be readily understandable. If, on the other hand, Frostbite's winter season lasts only a few months and the remainder of the year is warm or hot, it is difficult to comprehend the loan department's reasoning.
Next, the loan department assumes that the Frigid Cow's decline in net revenue last winter was a result of slow sales occasioned by cold weather. While this is a possible reason for the decline, it is not the only factor that could account for it. For example, other factors such as poor business practices or lack of inventory could be responsible for the Frigid Cow's loss of revenue. The loan department's failure to investigate or even consider these and other possible explanations for the Frigid Cow's decline in revenue renders their decision highly suspect.
In conclusion, the loan department's decision is ill-founded. To better evaluate the decision, we would need to know more about the length and severity of Frostbite's winter season. Moreover, evidence would have to be provided to support the assumption that the Frigid Cow's loss of revenue last winter was a direct result of the cold weather
5.AA:题库里有,就是说某个公司为了提高竞争优势,决定donate exceeds 给一家知名的环境组织,为了 exchange 它的logo在公司的card上。说因为近期的一个poll显示现在越来越多的人关注环境问题。所以这个策略会吸引更多的new customer。可以charge more interest rate。
题库原题:34. The following appeared as part of a plan proposed by an executive of the Easy Credit Company to the president.
"The Easy Credit Company would gain an advantage over competing credit card services if we were to donate a portion of the proceeds from the use of our cards to a well-known environmental organization in exchange for the use of its symbol or logo on our card. Since a recent poll shows that a large percentage of the public is concerned about environmental issues, this policy would attract new customers, increase use among existing customers, and enable us to charge interest rates that are higher than the lowest ones available."
范文:In this argument the author concludes that the Easy Credit Company would gain several advantages over its competitors by donating a portion of its profits to a well-known environmental organization in exchange for the use of the organization's logo on their credit card. The author reaches this conclusion on the basis of a recent poll that shows widespread public concern about environmental issues. Among the advantages of this policy, the author foresees an increase in credit card use by existing customers, the ability to charge higher interest rates, and the ability to attract new customers. While the author's argument has some merit, it suffers from two critical problems.
To begin with, the author assumes that the environmental organization whose logo is sought is concerned with the same environmental issues about which the poll shows widespread concern. However, the author provides no evidence that this is the case. It is possible that very few credit-card users are concerned about the issues that are the organization's areas of concern; if so, then it is unlikely that the organization's logo would attract much business for the Easy Credit Company.
Next, the author assumes that the public's concern about environmental issues will result in its taking steps to do something about the problem—in this case, to use the Easy Credit Company credit card. This assumption is unsupported and runs contrary to experience. Also, it is more reasonable to assume that people who are concerned about a particular cause will choose a more direct means of expressing their concern.
In conclusion, the author's argument is unconvincing as it stands. To strengthen the argument, the author must show a positive link between the environmental issues about which the public has expressed concern and the issues with which this particular environmental organization is concerned. In addition, the author must provide evidence to support the assumption that concern about a problem will cause people to do something about the problem.
- 发表评论:
- 您可能还感兴趣的文章:
- >>精华推荐阅读


text:
London's legendary 1400 WFTG AM is one of southeastern Kentucky's most recognized radio stations, and your home for classic country music from the 70s, 80s and early 90s.
We play the best music from a never-to-be-forgotten era, from artists like Johnny Cash, Willie Nelson, George Jones, and Alabama.
The Wolf is also London's home for local high school sports, Cincinnati Reds baseball and a Laurel County tradition — the Swap Shop, with Brian Sizemore.
When you're in the mood for classic country hits, there's only one place to turn — 1400 The Wolf WFTG AM!
Shop the Shoe Inn today!
Shoe Inn Family Footwear
403 Don's Drive
London, KY
Don't forget to stop by Shiloh's for the best lunch in town!
SAM 103.9 FM's, Kool Gold 96.7 FM's, and WFTG AM's staff recently attended the London Chamber of Commerce's luncheon! Striking a pose from left to right are Bridgett Gambrell, James Butcher, Terry Harris, Junior DeVeaux, and Dave Begley.
Take the Laurel County Community Health Needs Survey by clicking HERE.
Laurel County Sheriff John Root says they're investigating after a woman was flown to the University of Kentucky Hospital with life-threatening injuries. Investigators say she was assaulted. Deputies say 27 year old Mary Creech was found Monday night on Long... Read more »
The Knox County Sheriff's Office is reporting deputies arrested a woman who allegedly went to bed after drinking with three kids in her care. Someone reported two small children, ages 1 and 2, throwing household items from the second story window and attempting to... Read more »
The Laurel County Sheriff's Office says deputies arrested a woman after she allegedly stole a purse then hit a man and woman with her car. Deputies say 29 year old Rhonda Mays of London showed up at a woman's home asking to borrow money. They say... Read more »
The North Laurel Jaguars lost to Clay County Tuesday 11 to 5 at home. They'll be back on the diamond Friday evening at 6 as they visit Lincoln County. Heres the Jag's scores and schedule:... Read more »
Catch the Cincinnati Reds all season long on your Home Of The Reds, Classic Country 106.9 - The Wolf. Here's the scores and schedule: http://cincinnati.reds.mlb.com/schedule/index.jsp?c_id=cin#y=2017&calendar=DEFAULT&m=4 Here's a look at the Lexington Legends... Read more »
Your favorite hometown radio station and some amazing local businesseswant to send two listeners to Hawaii. Just stop by the local businesses below, and register to win our Hawaii vacation package that includes airfare and hotel expenses! We'll... Read more »
The Swap Shop airs 7:30am-8am, on 96.7 WANV FM, and 1400 WFTG AM.
You may reach the Swap Shop by calling 606-864-2048.
The SWAP SHOP has great items like:
...and much more!
Please fill out the form below to submit an item.


text:
Select Lab Publications
Linear Submodular Bandits and their Application to Diversified Retrieval (2011)By: Yisong Yue and Carlos Guestrin
Abstract: Diversified retrieval and online learning are two core research areas in the design of modern information retrieval systems. In this paper, we propose the linear submodular bandits problem, which is an online learning setting for optimizing a general class of feature-rich submodular utility models for diversified retrieval. We present an algorithm, called LSBGREEDY, and prove that it efficiently converges to a near-optimal model. As a case study, we applied our approach to the setting of personalized news recommendation, where the system must recommend small sets of news articles selected from tens of thousands of available articles each day. In a live user study, we found that LSBGREEDY significantly outperforms existing online learning approaches.
|Download Information
|Yisong Yue and Carlos Guestrin (2011). "Linear Submodular Bandits and their Application to Diversified Retrieval." In Advances in Neural Information Processing Systems (NIPS).
|BibTeX citation
Author = {Yisong Yue and Carlos Guestrin},
booktitle = {In Advances in Neural Information Processing Systems (NIPS)},
title = {Linear Submodular Bandits and their Application to Diversified Retrieval},
year = {2011},
address = {Granada, Spain},
month = {December},
wwwfilebase = {nips2011-yue-guestrin},
wwwtopic = {Online Learning},
full list


text:
Community Day
Community Day | September 18, 2016, from 3-7pm
On September 18, all are welcome to join us for an afternoon of fun and enjoyable family activities. Our goal is simple. We want to introduce the community to the people of Parkside.
Join us from 3-7pm, when Parkside's parking lot and fields will be transformed into a place for games, live music, and entertainment.
In this festive atmosphere, we will be serving free food: hamburgers, hotdogs, popcorn, ice-cream, and cotton candy. There will be a petting zoo and pony rides for younger children, along with balloons, face painting, and a variety of games. Older kids and adults will be able to take part in corn hole, basketball, a climbing wall, mechanical bull, and surfing simulator.
Need directions to Parkside? Click here.
If you attend Parkside and would like to serve, please click here to volunteer.
If you would like to download an invite, please click here.
We look forward to seeing you at Community Day. Pray, join us, and bring someone along with you on September 18!


text:
The drivers of two trucks and two others were injured Saturday when the vehicles collided at Gayerkata More in Jalpaiguri district.
The police said a rice-laden truck coming from Birpara hit the empty truck coming from Dhupguri at the busy crossroad.
The injured people were rushed to Jalpaiguri Sadar Hospital.


text:
This remote has more functions than the mini a better price than the pic ones that are hard not use while driving. But not this remote i highly recommend this remote works with all the pioneers i own. The only con is its a little short on range bout 5 feet from car with a clear view.
Expert Service 1-661-257-9993 [Hours]


text:
Mario Martín
42,286pages onAdd New Page
this wiki
this wiki
Mario Martín is a Spanish actor, he is well known for playing the priest of Puente Viejo, Don Anselmo (roughly translated as "Esq. Anselmo") in the Spanish series "El secreto de Puente Viejo" ("The secret of Puente Viejo"). He makes Spanish dubbings.


text:
We are in the process of updating and transitioning our client news to the new PVH blog. In the meantime, you can continue to view our news archive below.
Breathe Easy: New Oxygen Delivery System at PVH
PVH hospital manager Patrick McKinnon has been working on a big -- and very important -- project for the last year or so, and it recently came together. The subject? Oxygen!
Published on Nov 4, 2015.
Dr. Andrew Rocco Joins PVH Small-Animal Team
Please join us in welcoming Dr. Andrew Rocco to our small-animal team!
Published on Oct 19, 2015.
PVH Mascot Officially Named
Our beloved mascot is nameless no longer. From this point forward, he will be known as BENNY!
Published on Oct 17, 2015.
PVH Nursing Care Week and National Veterinary Technician Week 2015
During the PVH Nursing Care Week and National Veterinary Technician Week (October 11 to 17), we're highlighting some of our hardworking nursing care staff!
Published on Oct 13, 2015.
Now Enrolling! Clinical Trial for Horses With Fever
We are currently recruiting for a clinical research trial for horses that have a fever.
Published on Oct 7, 2015.
PVH Now Offering Equine Appointments on the Peninsula
Pilchuck Veterinary Hospital will soon be making veterinary visits for horses on the Peninsula in order to increase horse owner convenience and expand veterinary resources to our friends and barns in the area.
Published on Aug 31, 2015.
Save 15 Percent on Equine Wellness Spring Specials
Save 15% on select equine wellness services, from general exams to chiropractic care, at Pilchuck Veterinary Hospital.
Published on Feb 2, 2015.
Free X-rays for Pet Dental Health Month
February is National Pet Dental Health Month. To recognize this and promote the importance of dental health for our furry friends, Pilchuck Veterinary Hospital is offering free full-mouth X-rays (a $120 to $200 value) for canine and feline patients throughout the months of February and March 2015.
Published on Jan 19, 2015.
PVH Celebrates National Veterinary Technician Week!
To celebrate National Veterinary Technician Week this year (October 12-18), we are excited to highlight several PVH techs.
Published on Oct 15, 2014.
Board-Certified Veterinary Surgeon Dr. Greg Haines Joins Pilchuck's Large-Animal Department
After spending 10 years at Dubai Equine Hospital working with performance horses, Dr. Haines is officially joining our equine referral hospital as a staff surgeon.
Published on Oct 6, 2014.
Equine West Nile Virus in Washington State
Most horses that develop the neurologic signs of WNV are horses that were unvaccinated. Vaccinated horses tend to develop less severe clinical signs and may only develop a fever, decreased appetite, and depression when exposed to WNV.
Published on Sep 13, 2014.
Dr. Joanne Fehr Joining PVH Integrative Medicine Team
Dr. Fehr received certification in veterinary chiropractic at Options for Animals in July 2014 and will be pursuing veterinary acupuncture certification later this year.
Published on Sep 11, 2014.
Large-Animal Veterinarian Dr. Greg Haines at Pilchuck This Summer
Pilchuck Veterinary Hospital is pleased to announce that Dr. Greg Haines will be with us for a four-week locum beginning July 14 and continuing through August 11.
Published on Jul 14, 2014.
Evaluate Your Facility's Biosecurity With Our On-site Infection Control Program
Good biosecurity is good for your horses, good for the equine community at large, and good for your financial investment.
Published on Jun 25, 2014.
Travis McKinzie, DVM, Joins PVH Large-Animal Ambulatory Team
Dr. McKinzie comes to us from Kansas, where he practiced veterinary medicine for 20+ years.
Published on May 31, 2014.
Pilchuck Veterinary Hospital Recognized as Cat Friendly Practice
Snohomish veterinary hospital achieves gold status from American Association of Feline Practitioners for incorporating optimal level of cat-friendly features
Published on Apr 4, 2014.
PVH Serving as Oso Slide Donation Station
Our thoughts remain with our neighbors affected by the mudslide. Like everyone, we want to do what we can to help those in need and those involved in search efforts.
Published on Mar 27, 2014.
EHV-1 Update: Oregon (March 12, 2014)
"One Lane County horse has died and four others from the same stable have tested positive for a neurological form of Equine Herpes Virus (EHV-1). All horses on the property have been quarantined and those showing symptoms of the disease are being treated.
Published on Mar 12, 2014.
Equine Wellness Spring Specials: Save 15%
With spring on its way, now is the ideal time to schedule an overall wellness exam for your horse.
Published on Mar 7, 2014.
Patrick McKinnon Joins Pilchuck as Hospital Manager
Pilchuck is happy to welcome Patrick McKinnon as our new hospital manager. He looks forward to meeting PVH clients and hearing from you how we can best meet your needs.
Published on Feb 20, 2014.


text:
Joseph Joseph - Elevate Small Spatula - Pink
Joseph Joseph
eB1 350
Discovery Miles 1 350
Eligible for Cash on Delivery. Learn more
Hassle-Free Exchanges & Returns for 30 Days. Learn more
6 Month Limited Warranty. Learn more
The Elevate range of kitchen tools is designed to improve hygiene and minimise the mess made by placing utensils onto kitchen surfaces during use. Each tool has an innovative weighted handle with an integrated tool rest, ensuring that, when an Elevate™ utensil is placed down, its head is always raised off of the work surface. This Elevate Palette Knife has a thin, flexible, silicone-coated blade that is perfect for all kinds of spreading and lifting tasks. Ideal for use with non-stick cookware, the blade is heat-resistant up to 270ºC/520ºF. Designer Concept: Gillian Westley Designed: Derek Roberts Care Instructions: - Dishwasher Safe
- Warranty
- Limited (6 months)
- Country
- South Africa
- Brand
- Joseph Joseph
- Barcode
- 5028420100013
- Title
- Joseph Joseph Elevate Small Spatula - Pink
No reviews yet.


text:
Club Executives & Directors
Download Files
Club Information
Boulder Rotary Club #1091, District 5450
Benefiting our Community and our World
through action, integrity, service and fellowship
Meets at Noon on Friday
Boulder JCC
6007 Oreg Avenue, Boulder, CO 80303
6007 Oreg Avenue, Boulder, CO 80303
Boulder Rotary Office 720-772-1091
Email: email@example.com
Mailing Address: PO Box 17635
Boulder, CO 80308
Boulder Rotary Club Foundation (BRCF)
PO Box 743
Boulder, CO 80306
The Latest from BRC
At a recent meeting, Merrill Glustrom and Jim Rudosky reported on yet another Preserve Planet Earth project, this one being to plan and carry out a symposium at the upcoming District 5450 Conference. Consider attending the 9:30 to 3:30 symposium on Friday, April 28th at the Cheyenne Mtn. Resort. Registration includes lunch, and you must register by April 24th.
This is your opportunity to:
- See presentations on successful environmental sustainability projects from other 5450 clubs.
- Develop your club's next amazing environmental sustainability project. This is an a-political project-oriented symposium to help clubs take action to advance environmental initiatives.
- Receive off-the-shelf projects that are "shovel ready" and can be implemented by your club.
- Be one of 3 clubs to win $250 to jump-start your next environmental sustainability project.
- Find out how to partner with other non-profits to exponentially expand the impact of your environmental sustainability project.
- Learn how your Rotary club can be a District, National and International leader in sustainability.
- Receive a database of prospective NGO partners, including contacts & other resources to assist your club in its next environmental sustainability project
Don't forget -- BRC's huge sale will be at The Avalon parking lot on Saturday, May 6th, 8 am - noon.
JEWISH COMMUNITY CENTER, BRC NEW MEETING PLACE: JCC (6007 Oreg Ave.).
April 21: The surprising past and uncertain future of the Colorado River - thoughts for earth day:Edie Zagona
April 28: What I Did on My Spring Vacation: Putting History and Humor to Work a Year after the Armed Takeover of Oregon's Malheur National Wildlife Refuge: Patty Limerick
April 21: The surprising past and uncertain future of the Colorado River - thoughts for earth day:Edie Zagona
April 28: What I Did on My Spring Vacation: Putting History and Humor to Work a Year after the Armed Takeover of Oregon's Malheur National Wildlife Refuge: Patty Limerick
While we greatly appreciate the Avalon's gracious hosting of our club meetings ever since the 2013 flood forced us from the Spice of Life Event Center, it was a joyous thing to be at our new location---the Boulder JCC. We have John Regur, Sally Brown, and especially Mike Brady to thank for all the work they did searching for, identifying, and then working out the details for our new location. Our new meeting room is light (but not too bright!), airy, spacious, and beautiful, and also inspirational.
See the two new banner designs and our current design here then vote using a paper ballot at the Friday meeting or send your vote to the Club Office at email@example.com
Join us this Friday, Sept. 9, for a special Boulder Rotary Club program featuring a discussion of the ColoradoCares Initiative on the November ballot. In this 45-minute program, T.R. Reid from ColoradoCares and Matt Derrington from "No on 69" will discuss the differing perspectives on this proposal, followed by a Q&A for Club members. The Club business meeting will start at 12:15 on this Friday only, so plan to arrive early and be in your seats. See you on Friday!
The Literacy Committee invites you to attend a training for the Rotary Reading Partners project on Friday, September 23rd, from 10:00-11:45am at The Avalon Ballroom. You are also invited to participate in the resurrected Journaling program which will now take place at the Whittier Elementary School. Sign ups for both of these projects will be available at Friday meetings. Contact Pam Hyink at email@example.com with questions.
In Peru, women suffer higher rates of poverty and unemployment than men. About 50 percent of Peruvian women in the Sacred Valley region, which lies outside Cusco, will suffer severe physical or sexual partner abuse during their lifetimes. In 2012, members of the Rotary Club of Boulder's New Generations pilot satellite club came up with a plan to address all of those problems by concentrating on empowering local women – specifically in their ability to make and act upon their decisions.
Click here for the full article
We are the oldest and largest club in the Boulder area with about 250 members who are extremely active in all avenues of Rotary service. Our club is well known for the quality of our programs and for our friendly hospitality. We welcome all visitors!
Please contact our Club office at 720-772-1091 or email@example.com if you have any questions about our meetings or membership in this active, involved and FUN club!
Bill Meyer, 2016-17 President, Boulder Rotary Club
Click on Login in the upper right-hand corner. Where it asks you to log in, tell it you don't have your password. It will email your password to you at the email address you have on file with the Club. This takes only a few seconds.
At the ClubRunner login page, put in the email address where you got the message and the password it sent you. Good to change your password to something you will recall. You're in!
The home page will reappear, this time with a "Member Area" link in the upper right-hand corner, near the Login. Click on the "Member Area" link to review the Club Directory etc.
The new Rotary Year starts on July 1st, so have you signed up for a committee? If not, click right here for a form with all the committees listed. Once the form has been submitted the committee chair will be in touch!
Boulder Rotary Club has been a "Gift to the World" many times over during the 2015-16 year and received notable recognition at the 2015-2016 District 5450 Conference:
District 5450's Vocational Service Award:
The BRC Vocational Service Committee, composed of Carl Scott, Chuck Aumiller, Michelle Carpenter and Merrill Glustrom, won this award for recognition of the Rotary Club that has made a distinct contribution to supporting students who pursue post-high education at community colleges and trade schools. The Committee has taken the initiative to award many more scholarships now that it is receiving support from the Charitable Remainder Trust set up by Leo Hill and from the Boulder Rotary Club Foundation's Endowment for Education, to which Leo also contributed generously in his lifetime.
Kevin Farrell Leadership Award, Sponsored by Rotary Club
Bill Rubin was recognized with this award that honors a Rotarian in District 5450 who demonstrates a sustained commitment to the nurturing of leadership in both youth and adults. Bill's longtime commitment to Rotary Youth Leadership Awards summer camp made this award richly deserved indeed.
Youth Service Award, Sponsored by the Smoky Hill Rotary Club
To engender success for Latino students at Boulder High School in efforts to fund their post-high-school education , the Adelante! Mentorship project in coordination with Boulder New Generations Pilot Satellite Rotary Club received this award.
District 5450's Family of Rotary Award
Boulder Rotary Club won for the best effort to share Rotary - through Boulder Rotary Club's two satellites, sponsoring the Fairview High School and Boulder High School Interact Clubs, CU Rotaract Club, Boulder Rotary Community Corps, a newsletter emailing list twice the size of the Club membership, continuing connection to Rotarian spouses, friends, and former Club members, Caring Committee, and collaboration with Area 15 Rotary Clubs - Boulder Flatirons, Boulder Valley, Coal Creek and Niwot.
Helping Hands Award, Sponsored by Brush Rotary Club
BNGRC's District Grant #2287 for the Nuestra Perspectiva Project, undertaken in collaboration with the Boulder Latino History Project to allowed Latino teens to share their outlooks and their family histories and culture in print and through photographs and videos, won the award recognizing concern and support for children facing extraordinary challenges. BRC thanks Chris Carruth and Zach Mosley for their efforts.
District 5450 Governor's Discretionary Award
Mike Brady, District Trainer and District Conference master of ceremonies, was recognized by District Governor Mary Kay Hasz for his service.
Rotarian Spouse / Partner Service Award
Scott Stocker, spouse of Nancy Stocker, received this award in recognition of all, he has done for many years in support of Youth Exchange.
Contributions are especially solicited from club committees - notices of meetings, and reports of activities.
Send information about notices and announcements of club activities by email to Editors Diana Sherry and Sue Deans at firstname.lastname@example.com. The RIB is sent to each Boulder Rotarian who has filed an email address with the club, and to others interested in Boulder Rotary.
CybeRiB subscription
Site Pages
Patty Limerick
Apr 28, 2017
What I Did on My Spring Vacation: Putting History and Humor to Work a Year after the Armed Takeover


text:
8072-16 Pelvo LED Large White Flush Light
Ask A Product Question
If you have a question about this product then please submit it below, we aim to respond within 20 minutes during office hours. Don't worry though, we'll only email in response to your question, we don't send spam or pass your details on to any third parties.
- Free Delivery
On This Product Today
- Availability
Normally Within 1 to 2 Weeks
Large flush fitting ceiling light made from acrylic and finished with a grey ceiling bracket and a white diffuser.
A CCT-controlled light management system is integrated into the fitting allowing the light to be dimmed from 5000k daylight to 2700k warm white.
Bluetooth technology is also built in allowing you to play your favourite music with the perfect light setting.
Runs with a 45watt LED board that creates an impressive 5000 lumen in light output.
Speaker is 5watts.
Remote control is included.
This is part of the Pelvo Range.
Class 1 Requires an Earth..
Finish: White.
Light Source: Dimmable LED.
Dimming Info: Controlled by a built in dimmer. N.B. Must not be used with a secondary dimmer switch.Size:
- Width: 530mm
- Projection: 68mm
- Depth: 530mm


text:
Flights to Cordoba from Amsterdam
Flights to Cordoba from Amsterdam
Flights Amsterdam - Cordoba fly from Amsterdam to Cordoba at the best prices in the market. Flights from Amsterdam (Amsterdam-Schiphol) to Cordoba (Córdoba) with Destinia. To search for availability and reserve your flight Amsterdam - Cordoba look at the box above and select the departure and return date as desired. You can also buy several airplane tickets Amsterdam (Amsterdam-Schiphol airport) - Cordoba (Córdoba airport) at the same time, by selecting the adults, children and babies travelling. You can filter the type of flight if you only want direct flights to Amsterdam - Cordoba, multiple destinations or flight stopovers.
Amsterdam and Cordoba are 1776 kilometres away from each other, with an estimated flight time of 02:32 h (this may vary depending on the weather or air routes)
Airports near Cordoba
Cordoba has one airport: Córdoba (ODB), located 1 km away from the city centre. The hotels in Cordoba closest to its airport are:
- Itaca Colón (ODB) from €20€
- Serrano (ODB) from €17€
All Cordoba airports
Most popular flights
Selection of the airline routes that are most popular with users of Destinia.
Top destinations in Spain
Book your flights now from Cordoba (Spain) to the most important cities in the world. The box below contains flights from Cordoba (Spain) to the most important cities.
- Flights to San Sebastian
- Flights to Vigo
- Flights to Girona
- Flights to La Gomera
- Flights to Valladolid
- Flights to Salamanca
- Flights to Reus
- Flights to Oviedo
- Flights to Valverde
- Flights to Barcelona
- Flights to Bilbao
- Flights to Valencia
- Flights to Vitoria-Gasteiz
- Flights to Malaga
- Flights to Ceuta
- Flights to Almeria
- Flights to Melilla
- Flights to Alicante
- Flights to Cordoba
- Flights to Jerez de la Frontera


text:
Posted: Monday, April 16, 2012 7:53 AM
Some of The Girls was created in December 2003 to provide a forum where women could meet other women who like hanging out in the city. It has grown over the years and signature events include a monthly Saturday brunch (12/3, 1/21) and a Tuesday night book club.
Click to join someofthegirls
We are also on Facebook, here is the
• Location: Other
• Post ID: 23484804 nyother


text:
Whitinsville News
Local news for Whitinsville, MA continually updated from thousands of sources on the web.
Sutton womana s death in crash ends a 18 years of perfectiona
Yesterday | Worcester Telegram & Gazette | Comment?
Whitinsville news is powered by NewsRank ®
Updated: Sat Apr 22, 2017 05:05 am
Copyright © 2017 Topix LLC


text:
Substance Abuse And Mental Health Services Administration:
Planning for Program Changes and Future Workforce Needs Is Incomplete
GAO-04-683: Published: Jun 4, 2004. Publicly Released: Jul 6, 2004.
Additional Materials:
- Highlights Page:
- Full Report:
- Accessible Text:
(312) 220-7767
Office of Public Affairs
(202) 512-4800
The Substance Abuse and Mental Health Services Administration (SAMHSA) is the lead federal agency responsible for improving the quality and availability of prevention and treatment services for substance abuse and mental illness. The upcoming reauthorization review of SAMHSA will enable the Congress to examine the agency's management of its grant programs and plans for converting its block grants to performance partnership grants, which will hold states more accountable for results. GAO was asked to provide the Congress with information about SAMHSA's (1) strategic planning efforts, (2) efforts to manage its workforce, and (3) partnerships with state and community-based grantees.
SAMHSA has not completed key planning efforts to ensure that it can effectively manage its programs. The agency has operated without a strategic plan since October 2002, and although SAMHSA officials are drafting a plan, they do not know when it will be completed. SAMHSA developed long-term goals and a set of priority issues that provide some guidance for the agency's activities, but they are not a substitute for a strategic plan. In particular, they do not identify the approaches and resources needed to achieve the agency's long-term goals and the desired results against which the agency's programs can be measured. SAMHSA also has not fully developed strategies to ensure it has the appropriate staff to manage the agency's programs. Although the proportion of SAMHSA's staff eligible to retire is increasing, the agency has not developed a detailed succession strategy to prepare for the loss of essential expertise and to ensure that the agency continues to have the ability to fill key positions. In addition, the proposed performance partnership grants will change the way SAMHSA administers its largest grant programs, but the agency has not completed hiring and training strategies to ensure that its workforce will have the skills needed to administer the grants. Finally, SAMHSA's system for evaluating staff performance does not distinguish between acceptable and outstanding performance, and the agency does not assess staff performance in relation to specific competencies--practices that would help reinforce individual accountability for results. SAMHSA has opportunities to improve its partnerships with state and community-based grantees. For example, grantees objected to SAMHSA's practice of rejecting discretionary grant applications that do not comply with administrative requirements--such as those that exceed page limitations--without reviewing them for merit. Rejecting applications solely on administrative grounds potentially prevents SAMHSA from supporting the most effective programs. SAMHSA's recent changes to the review process should reduce such rejections, but have not eliminated them. State officials are also concerned that SAMHSA has not finalized the performance data that states would be required to report under the proposed performance partnership grants. To comply, states will need to change their data systems, but they cannot complete these changes until SAMHSA finalizes the requirements. The Congress directed SAMHSA to submit a plan by October 2002 describing the final data reporting requirements and any legislative changes needed to implement the grants, but SAMHSA has not yet completed the plan. This delay could prevent the agency from meeting its current timetable for implementing the mental health and substance abuse performance partnership grants in fiscal years 2005 and 2006, respectively.
Recommendations for Executive Action
Status: Closed - Implemented
Comments: In June 2005, SAMHSA issued "A REPORT REQUIRED BY CONGRESS ON PERFORMANCE PARTNERSHIPS: A Discussion of SAMHSA's Efforts to Increase Accountability Based on Performance in Its Block Grant Program by Instituting National Outcome Measures."
Recommendation: To improve SAMHSA's management of its programs, promote the effective use of its resources, and increase program accountability, the Administrator of SAMHSA should expedite completion of its plan for the Congress providing information on the agency's proposal for implementing the performance partnership grants and any legislative changes that must precede their implementation.
Agency Affected: Department of Health and Human Services: Public Health Service: Substance Abuse and Mental Health Services Administration
Status: Closed - Implemented
Comments: On February 2, 2005, SAMHSA reported undertaking a series of actions to ensure state project officers possessed the skills necessary to implement increased accountability based on performance in the block grant programs, including in-service staff training sessions and a project officer competency checklist. Subsequently, in August 2006, SAMHSA indicated that (1) from January 2005 through September 2005, the Center for Substance Abuse Treatment (CSAT) had completed all core training, and by March 2006 it had conducted training in statistical methods and performance management for all staff; and (2) the Center for Substance Abuse Prevention had developed a comprehensive training strategy for its project officers. Regarding hiring strategies, in October 2006, SAMHSA indicated that CSAT had revised its position descriptions, but it could not provide an overall final asessment of the results, but indicated that almost all staff had received mid-year evaluations that showed satisfactory results.
Recommendation: To improve SAMHSA's management of its programs, promote the effective use of its resources, and increase program accountability, the Administrator of SAMHSA should complete hiring and training strategies, and assess the results, to ensure that the agency's workforce has the appropriate expertise to implement performance partnership grants.
Agency Affected: Department of Health and Human Services: Public Health Service: Substance Abuse and Mental Health Services Administration
Status: Closed - Implemented
Comments: On February 2, 2005, SAMHSA noted that to further refine the future needs of the organization, that it had (1)analyzed its workforce data to more accurately predict anticipated retirements and future staffing needs, (2)reviewed its strategic direction and its revised management objectives to clarify the future needs of the organization; and (3) conducted focus groups to address specific competencies needed to ensure continuity for all key positions in the organization. SAMHSA also indicated that it had launched a leadership development program in the summer 2004, which it described as the cornerstone of its succession planning and human capital strategy.
Recommendation: To improve SAMHSA's management of its programs, promote the effective use of its resources, and increase program accountability, the Administrator of SAMHSA should develop a detailed succession strategy to ensure SAMHSA has the appropriate workforce to carry out the agency's mission.
Agency Affected: Department of Health and Human Services: Public Health Service: Substance Abuse and Mental Health Services Administration
Status: Closed - Not Implemented
Comments: On February 2, 2005, SAMHSA reported that it found the remedy proposed by GAO to be unwarranted. SAMHSA indicated that in FY 2004, it had improved its procedures to ensure that applications are subjected to peer review whenever possible, and that the new procedures had yielded a substantial decrease in the percentage of applications excluded from peer review. According to SAMHSA, the exclusion rate declined from about 19 percent in FY 2003 to about 6 percent in FY 2004. SAMHSA reported that it anticipated that the percentages would decline further with additional clarification and publicity of its requirements to prospective applicants.
Recommendation: To improve SAMHSA's management of its programs, promote the effective use of its resources, and increase program accountability, the Administrator of SAMHSA should develop a procedure that gives applicants whose discretionary grant application contains administrative errors an opportunity to revise and resubmit their application within an established time frame.
Agency Affected: Department of Health and Human Services: Public Health Service: Substance Abuse and Mental Health Services Administration
Explore the full database of GAO's Open Recommendations »
Apr 17, 2017
Medicaid Program Integrity:CMS Should Build on Current Oversight Efforts by Further Enhancing Collaboration with StatesGAO-17-277: Published: Mar 15, 2017. Publicly Released: Apr 17, 2017.
Apr 14, 2017
Health Care:Telehealth and Remote Patient Monitoring Use in Medicare and Selected Federal ProgramsGAO-17-365: Published: Apr 14, 2017. Publicly Released: Apr 14, 2017.
Apr 10, 2017
Medicare Provider Education:Oversight of Efforts to Reduce Improper Billing Needs ImprovementGAO-17-290: Published: Mar 10, 2017. Publicly Released: Apr 10, 2017.
Mar 31, 2017
Drug Compounding:Survey of State Pharmacy Regulatory Bodies (GAO-17-363SP, March 2017), an E-supplement to GAO-17-64GAO-17-363SP: Published: Mar 31, 2017. Publicly Released: Mar 31, 2017.
Mar 2, 2017
Antibiotics:FDA Has Encouraged Development, but Needs to Clarify the Role of Draft Guidance and Develop Qualified Infectious Disease Product GuidanceGAO-17-189: Published: Jan 31, 2017. Publicly Released: Mar 2, 2017.
Feb 27, 2017
Electronic Health Records:HHS Needs to Improve Planning and Evaluation of Its Efforts to Increase Information Exchange in Post-Acute Care SettingsGAO-17-184: Published: Jan 27, 2017. Publicly Released: Feb 27, 2017.
Feb 15, 2017
Private Health Insurance:In Most States and New Exchanges, Enrollees Continued to be Concentrated among Few Issuers in 2014 [Reissued on February 14, 2017]GAO-16-724: Published: Sep 6, 2016. Publicly Released: Sep 6, 2016.
Feb 13, 2017
Medicaid:CMS Needs Better Data to Monitor the Provision of and Spending on Personal Care ServicesGAO-17-169: Published: Jan 12, 2017. Publicly Released: Feb 13, 2017.
Feb 8, 2017
Medical Devices:Cancer Risk Led FDA to Warn Against Certain Uses of Power Morcellators and Recommend New LabelingGAO-17-231: Published: Feb 7, 2017. Publicly Released: Feb 8, 2017.
Medicaid Managed Care:Improved Oversight Needed of Payment Rates for Long-Term Services and SupportsGAO-17-145: Published: Jan 9, 2017. Publicly Released: Feb 8, 2017.
Looking for more? Browse all our products here


text:
CEO & Founder & Mum
A mom of two, a Sport Psychologist and an innovator in the world of health technology – her passion for healthy living is the heart of our company. On weekends you'll find Mel catching the latest episode of Suits, taking her beagle – named Bagel – for a walk or going to her local Virgin Active and hopping on her personal favourite – the Woodway Curve.
Melinda's top tip: Life's not a dress rehearsal, make the most of every single day. Oh, and never skip this routine: exercise, cleanse, tone, moisturise.
COO & Fitness Enthusiast
Coming from New York to London in 2013, Paula has many years of experience in investment consulting – and her prowess in financials, spreadsheets and keeping us on point is her specialty. Paula is a passionate fan of dynamic Pilates, spinning, Kobe Bryant, and she is possibly the most unusual Millwall supporter.
Paula's top tip: Think of exercise as the least expensive option for promoting your future health. But don't forget to indulge… reward yourself post-exercise with a combination of bath salts, candles, and a soothing cup of tea or glass of wine.
Content manager & wellbeing guru
Fresh off the boat from the states, Caitlin brings a background in Clinical Psychology – and she has settled in nicely as head of content creation, editing and copywriting. Outside the office she's been busy exploring the UK, squeezing in a round of golf, or cosying up in her 'flat' with a good read.
Caitlin's top tip: Remove all toxins from your life where possible – including food, bad habits, and even toxic relationships – your health is in your hands. Also: love the sun but love your SPF even more.
Content consultant & Nutritionist
Currently the Operations Manager of Forward Partners and very close to receiving her diploma in Advanced Nutrition – Emma serves as our nutrition consultant and is helping us develop supplemental powders. She is always sure to make time for the gym, a ride on her beloved bike and regular trips to nearby farmer's markets.
Emma's top tip: Try and stick to unprocessed / unrefined foods that are in as natural a state as possible, with no added 'nasties'. Your body will love you for it!
Chairman & Angel Investor
He's what you'd call a serial entrepreneur – having founded Genia Technologies, a DNA sequencing company, and OnCircle, a video content sharing platform. Stefan is still the CEO of Genia, though it was recently sold to Roche. He is an avid reader of libertarian texts, has a passion for snacking on gummy bears, and swims for an hour a day in the California sunshine.
Venture Capital Firm
Forward Partners are a venture firm based in Hoxton, London. They're investors in early stage ecommerce companies. Forward caters for smart entrepreneurs who can demonstrate that they have a smart idea. For these people, Forward offers a distinctly unfair advantage. Their resident team have experience and methodologies to drive results.


text:
Download presentation
Presentation is loading. Please wait.
Published byColleen Gordon Modified over 2 years ago
Università degli studi di Pavia Facoltà di Economia a.a. 2014-2015 Lesson 6 International Accounting Lelio Bigogno, Stefano Santucci 1
IAS/IFRS: Objective and definition of IAS38 2
3 The objective of IAS 38 is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another IFRS. The Standard requires an entity to recognise an intangible asset if, and only if, certain criteria are met. The Standard specifies how to measure the carrying amount of intangible assets and requires certain disclosures regarding intangible assets.
4 IAS 38 applies to all intangible assets other than: financial assets exploration and evaluation assets (extractive industries), for them a specific IFRS has been issued expenditure on the development and extraction of minerals, oil, natural gas, and similar resources intangible assets arising from insurance contracts issued by insurance companies intangible assets covered by another IFRS, such as intangibles held for sale (IFRS5), deferred tax assets, (IAS12) lease assets (IAS17), assets arising from employee benefits, and goodwill. Goodwill is covered by IFRS 3 (business combination).IFRS 3
5 Key Definitions Intangible asset: an identifiable non monetary asset without physical substance. An asset is a resource that is controlled by the entity as a result of past events (for example, purchase or self-creation) and from which future economic benefits (inflows of cash or other assets) are expected.
6 The three critical attributes of an intangible asset are: identifiability control (power to obtain benefits from the asset) future economic benefits (such as revenues, cash flow or decrease of future costs)
7 Identifiability: an intangible asset is identifiable when it is separable (capable of being separated and sold, transferred, licensed, rented, or exchanged, either individually or together with a related contract) or arises from contractual or other legal rights, regardless of whether those rights are transferable or separable from the entity or from other rights and obligations. Let's try to understand….
8 Examples of possible intangible assets : computer software patents copyrights motion picture films customer lists mortgage servicing rights licenses import quotas franchises customer and supplier relationships marketing rights
9 Intangibles can be acquired: by separate purchase as part of a business combination by a government grant by exchange of assets by self-creation (internal generation)
IAS/IFRS: Recognition Criteria 10
11 IAS 38 requires an entity to recognise an intangible asset, whether purchased or self- created (at cost) if, and only if: 1.it is probable that the future economic benefits that are attributable to the asset will flow to the entity; and 2.the cost of the asset can be measured reliably. This requirement applies whether an intangible asset is acquired externally or generated internally. IAS 38 includes additional recognition criteria for internally generated intangible assets
12 The probability of future economic benefits must be based on reasonable and supportable assumptions about conditions that will exist over the life of the asset. The probability recognition assumption is always considered to be satisfied for intangible assets that are acquired separately or in a business combination.
13 If recognition criteria not met If an intangible item does not meet both the definition and the criteria for recognition as an intangible asset, IAS 38 requires the cost to be recognised as an expense when it is incurred.
14 Business combinations. There is a presumption that the fair value (and therefore the cost) of an intangible asset acquired in a business combination can be measured reliably. An expenditure (included in the cost of acquisition) on an intangible item that does not meet both the definition and recognition criteria for an intangible asset should form part of the amount attributed to the goodwill recognised at the acquisition date.
15 Reinstatement. The Standard prohibits an entity from subsequently reinstating as an intangible asset, at a later date, an expenditure that was originally charged to expense.
16 Initial Recognition: Research and Development Costs Charge all research cost to profit and loss Development costs are capitalised only after technical and commercial feasibility of the asset for sale or use have been established. This means that the entity must intend and be able to complete the intangible asset and either use it or sell it and be able to demonstrate how the asset will generate future economic benefits.
17 If an entity cannot separate the research phase of an internal project to create an intangible asset from the development phase, the entity treats the expenditure for that project as if it were incurred in the research phase only. YES, BUT HOW TO SEPARATE THEM?
18 Initial Recognition: In-process Research and Development Acquired in a Business Combination A research and development project acquired in a business combination is recognised as an asset at cost, even if a component is research. Subsequent expenditure on that project is accounted for as any other research and development cost (debited to profit and loss except to the extent that the expenditure satisfies the criteria in IAS 38 for recognising such expenditure as an intangible asset).
19 Initial Recognition: Internally Generated Brands, Mastheads, Titles, Lists Brands, mastheads, publishing titles, customer lists and similar intangible assets that are "internally generated" should not be recognised as assets. The problem is the measurement.
20 Initial Recognition: Computer Software Purchased capitalised Operating system for hardware: to be included in hardware cost Internally developed (whether for use or sale): charge to expense until technological feasibility, probable future benefits, intent and ability to use or sell the software, resources to complete the software, and ability to measure cost. Amortisation: over the useful life, based on pattern of benefits (straight-line is the default).
21 Initial Recognition: Certain Other Defined Types of Costs The following items must be charged to expense when incurred: internally generated goodwill start-up, pre-opening, and pre-operating costs training cost advertising and promotional cost, including mail order catalogues relocation costs
22 For this purpose, 'when incurred' means when the entity receives the related goods or services. If the entity has made a prepayment for the above items, that prepayment is recognised as an asset until the entity receives the related goods or services.
IAS/IFRS: Measurement IAS/IFRS: Measurement 23
24 Initial measurement Intangible assets are initially measured at cost.
25 Measurement Subsequent to Acquisition: Cost Model and Revaluation Models Allowed An entity must choose either the cost model or the revaluation model for each class of intangible asset.
26 1.Cost model. After initial recognition the benchmark treatment is that intangible assets should be carried out at cost less any amortisation and impairment losses; 2.Revaluation model. Intangible assets may be carried out at a revalued amount (based on fair value) less any subsequent amortisation and impairment losses only if fair value can be determined by reference to an active market. Such active markets are expected to be uncommon for intangible assets.
27 Revaluated model….. Examples where they might exist: production quotas fishing licences taxi licences
28 Under the revaluation model, revaluation increases are credited directly to "revaluation surplus" within equity except to the extent that it reverses a revaluation decrease previously recognised in the statements of comprehensive income. If the revalued intangible has a finite life and is, therefore, being amortised (see below) the revalued amount is amortised.
29 Classification of Intangible Assets Based on Useful Life Intangible assets are classified as: Indefinite life: no foreseeable limit to the period over which the asset is expected to generate net cash inflows for the entity. NO DEPRECIATION REQUESTED. Finite life: a limited period of benefit to the entity. DEPRECIATION OVER THE FINITE LIFE REQUESTED.
30 Measurement Subsequent to Acquisition: Intangible Assets with finite life The cost less residual value of an intangible asset with a finite useful life should be amortised on a systematic basis over that life: The amortisation method should reflect the pattern of benefits; If the pattern cannot be determined reliably, amortise by the straight line method; The amortisation charge is recognised in the profit or loss unless another IFRS requires that it be included in the cost of another asset; The amortisation period should be reviewed at least annually; The asset should also be assessed for impairment in accordance with IAS 36
31 Expected future reduction in selling could be indicative of a higher rate of consumption of the future economic benefits embodied in an asset.
32 Revenue-based amortisation method The standard contains a rebuttable presumption that a revenue-based amortisation method for intangible assets is inappropriate. However, there are limited circumstances when the presumption can be overcome: - The intangible asset is expressed as a measure of revenue; and - it can be demonstrated that revenue and the consumption of economic benefits of the intangible asset are highly correlated.
33 Examples where revenue based amortisation may be appropriate IAS 38 notes that in the circumstance in which the predominant limiting factor that is inherent in an intangible asset is the achievement of a revenue threshold, the revenue to be generated can be an appropriate basis for amortisation of the asset.
34 Examples where revenue based amortisation may be appropriate The standard provides the following examples where revenue to be generated might be an appropriate basis for amortisation: - A concession to explore and extract gold from a gold mine which is limited to a fixed amount of revenue generated from the extraction of gold - A right to operate a toll road that is based on a fixed amount of revenue generation from cumulative tolls charged.
35 The asset should also be assessed for impairment in accordance with IAS 36
36 Subsequent Expenditure Due to the nature of intangible assets, subsequent expenditure will only rarely meet the criteria for being recognised in the carrying amount of an asset. Subsequent expenditure on brands, mastheads, publishing titles, customer lists and similar items must always be recognised in profit or loss as incurred.
37 Measurement Subsequent to Acquisition: Intangible Assets with indefinite life An intangible asset with an indefinite useful life should not be amortised. Its useful life should be reviewed each reporting period to determine whether events and circumstances continue to support an indefinite useful life assessment for that asset. If they do not, the change in the useful life assessment from indefinite to finite should be accounted for as a change in an accounting estimate. The asset should also be assessed for impairment in accordance with IAS 36.
Disclosures 38
39 For each class of intangible asset, disclose: useful life or amortisation rate amortisation method gross carrying amount accumulated amortisation and impairment losses line items in the statement of comprehensive income in which amortisation is included
40 reconciliation of the carrying amount at the beginning and the end of the period showing: additions (business combinations separately) assets held for sale retirements and other disposals revaluations impairments reversals of impairments amortisation foreign exchange differences other changes
41 basis for determining that an intangible has an indefinite life description and carrying amount of individually material intangible assets certain special disclosures about intangible assets acquired through government grants information about intangible assets whose title is restricted contractual commitments to acquire intangible assets
42 Additional disclosures are required about: intangible assets carried at revalued amounts the amount of research and development expenditure recognised as an expense in the current period
Similar presentations
© 2017 SlidePlayer.com Inc.
All rights reserved.