text: i just got home from getting my first 2 nucs .I had to drive 4 hours. i have cardboard nuc with holes in one end of box . The holes are closed with plastic plugs .The person told me to take the plugs out when I got home. Its raining out and I have put the bees in my workshop. Do these holes have screens over them.Are the bees going to be loose in my shop.


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A New Page
In the absence this year of One Book, One Denver — a citywide book club promoted by the mayor's office — there was a void that needed filling to get the community reading. Enter The Big Read. The National Endowment for the Arts program, in conjunction with Lighthouse Writers Workshop, will host a series of book discussions, performances, workshops and more, all centered around Marilynne Robinson's novel Housekeeping, which follows a pair of sisters growing up in Idaho.
"Reading a book can be a very solitary experience; you usually sit and read by yourself," says Lighthouse's Kristin Pazulski. "Light-house's mission is to bring literature to the forefront of the cultural community and have people talk about it and realize its importance — that it's not something we just do for leisure, but something that helps educate us and actually brings the community together."
The Big Read kicks off at 5:30 p.m. at the McNichols Building, 144 West Colfax Avenue, with dramatic readings from the book by Stories on Stage, tunes from Swallow Hill Music, free copies of the novel (while supplies last), and sign-ups for book discussions in the coming months. For more information, visit lighthousewriters.org/big-read.
Fri., Jan. 24, 5:30 p.m., 2014
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144 W. Colfax Ave.
Denver, CO 80202
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18.7% GAIN IN JUNE BY 26 STORE CHAINS; Sales of $107,740,907 Reported, Against $90,732,539 Year Ago.NEW UNITS CHIEF FACTORResponsible for Greater Part of Advance--14.5% Increase inSix Months.
Chain store sales in June as reported to date by twenty-six organizations amounted to $107,740,907, against $90,732,539 for June last year, an increase of $17,008,368, or 18.7 per cent. For the first six months of the year the same chains report total ...
July 10, 1928
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BARLOW - Larry Keith Rollins, 74, of Barlow, Ky., died Tuesday, February 18, 2014, at his home.
Larry was born May 14, 1939, in Barlow to the late Clifford L. and Maurice Moore Rollins. He attended Ballard Memorial High School and served in the United States Air Force. Larry was a truck driver for many years, working for various local trucking lines. He retired as Crew Leader from Westvaco/Newpage after 30 years of service. He loved to fish.
He is survived by his wife, Marcy Fraser Rollins; three daughters, Anna Richelle Rollins of Barlow, Mandy Rollins and LeRanda Rollins Kraeling, both of Greenville, S.C.; two grandsons, Elijah Gregg of Utah and Dean Kraeling of South Carolina; one granddaughter, Saranna Rollins of South Carolina; a sister, Peggy Rollins Piper of Barlow; two nieces and three grandnieces.
He was preceded in death by a granddaughter, Olivia Marie Rollins, and his parents.
Graveside services will be held at 1:30 p.m. Saturday, February 22, 2014, at Barlow Cemetery with the Rev. F. Wayne Carter officiating.
Visitation will be held from 11 a.m. to 1 p.m. Saturday, February 22, 2014, at Barlow First Baptist Church.
Milner & Orr Funeral Home of Paducah is in charge of arrangements.
Contributions may be made to St. Jude Children's Research Hospital, 501 St. Jude Place, Memphis, TN 38105.
You may leave a message of sympathy or light a memorial candle at www.milnerandorr.com.
Check out these recently discussed stories and voice your opinion...


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A spin-off of the story inside of the Kerplunk insert, featuring Ludo instead of Green Day, and Lucy L. rather than Laurie L.
Category: Green Day - Rating: PG-13 - Genres: Fantasy - Published: 2011-04-04 - Updated: 2011-04-05 - 2303 words - Complete
Site design Copyright 2005, K&D Lynch. All stories contained in this archive are the property of their respective authors, and the owners of this site claim no responsibility for their contents.
Page created in 0.8294 seconds


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That is how dogs greet one another. Very cute quilt, great job.
Welcome to the Quilting Board!
That is how dogs greet one another. Very cute quilt, great job.
Another Phyllis
This life is the only one you get - enjoy it before you lose it.
What a darling quilt.
Dog sniffs butt! LOL. I wouldn't have noticed if you hadn't pointed it out. Too cute. I love it and the person that gets it will love it, too.Thanks for sharing.
Nami to 6
When I first looked at it I thought "what a cute quilt", and then I read your comments about getting noses to butts without the sashing and I cracked up. If I owned this quilt it would make me smile all the time.
A fabric stash is always missing that one fabric needed to finish the quilt on which you're working.
this cracked me upill chuckling. Looks cute though.
I have a friend who loves scotty dogs. Where did you find the pattern?
Cute dogs ! My granddaughter says that's the way they say hi to each other ! (what her mom told her !)
"Trust your experience"
LOL -- cute though ! It will be the conversation piece in your home .....I'd just keep quiet and see what guests say !!!!
i think this is the pattern we used. it was a swap years ago.
OMG! they look like normal dogs! rofl


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You can get a PC cheaper than a Mac, obviously. Other than the Mac Mini, Apple does not exactly make a "budget" system and the Mac Mini is not budget when it comes to the parts included. While this is a good thing, because no Mac will seem like the hardware is not enough to run the OS, it puts a burden on the average consumer, especially those accustomed to paying PC prices.
*As a side question, does anyone know where to if Apple lists detailed specs or has a detailed configuration on their website?*
I know that PC companies do make expensive computers, but PC companies also make cheaper computers (by cheap I am referring to the $400.00-$600.00 price range). It is possible to get a good computer from a PC company for the cheaper prices.
The Mac Pro would be very nice to have, but it is understandably as expensive as it is, and somewhat of an overkill.
The Mac Mini is nice, but it doesn't seem appealing, although I am willing to hear input about the Mac Mini.
The iMac is appealing, but the only thing I do not like is everything is built into the iMac (preventing me from opening the case and upgrading anything if necessary).
The MacBook is also appealing, but the only thing I do not like is it has a single button trackpad (I know the command button and the ability to plug in a mouse, but I like having the actual right click when on the go).
I do want a Mac, but as a PC user the "Mac Universe" is "like Greek" to me. So I do need educated on the "Mac Universe". I would prefer to have a Mac at a PC price, so if there is a Mac wholesaler, or a used and reputable Mac store that would be helpful. This may be impossible, but I would prefer to Mac to be a Leopard series Mac as well.
If anyone needs me to further explain anything, just ask. If I am incorrect in anything about the Mac, please correct me.
Thanks in advance.


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Dambisa Moyo: Dead Aid
Dead Aid
Dambisa Moyo, Head of Economic Research for Africa, Goldman Sachs; Author, Dead Aid: Why Aid is Not Working, and How There is a Better Way for Africa
Smita Singh, Program Director for the Global Development Program, The William and Flora Hewlett Foundation - Moderator
The current system of aiding Africa is not working, says Moyo, citing the fact that more than $1 trillion in aid has been given in the past 50 years, with no improvement in most Africans' lives. Moyo proposes a complete overhaul in the way prosperous nations reach out to African countries in need, in an effort to end the cycle of corruption and co-dependence, and to alleviate the suffering that persists.
Location: Club Office
Time: 11:30 a.m. check-in, noon program, 1 p.m. book signing
Cost: MEMBERS FREE, $15 non-members
Also know: Underwriter: The Koret Foundation. Photo by Helen Jones


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Aug. 27, 2008
PITTSBURGH—University of Pittsburgh head men's basketball coach Jamie Dixon announced the appointment of Rasheen Davis as the program's video coordinator on Wednesday.
"Rasheen is an outstanding addition to our program," Dixon said. "He brings with him an extensive background both in coaching and administration. He will also be a tremendous role model for our student-athletes."
Davis arrives at Pitt with a diverse coaching background both at the collegiate and high school levels. He served the 2007-08 season as a program assistant for the men's basketball team at the University of Louisville. Among his many duties under Head Coach Rick Pitino, Davis assisted in opponent scouting and film breakdown, monitored on-campus recruiting efforts and facilitated the program's daily schedules.
Prior to his stint at Louisville, Davis served as the assistant boys varsity basketball coach at national power Rice High School in New York City for two seasons (2005-07) under coach Maurice Hicks. During his two seasons at Rice, the program captured back-to-back New York State Archdiocesan championships and one city title in 2005-06, totaled a combined 57-9 overall record and finished both seasons ranked among the nation's top-25 teams. Additionally, he worked extensively with the New York Gauchos AAU Basketball program, assisting Coach Dwayne Mitchell with the Under-17 boy's team for three years. His chief duties with the Gauchos included player development and game preparation. Combining his high school coaching tenure, Davis has coached one McDonald's All-American, three Jordan Brand National All-Americans and six Jordan Brand Regional All-Americans.
A certified New York State School Counselor, Davis also served as a guidance counselor at the Foreign Language Academy of Global Studies in Bronx, N.Y.
Davis worked three years as an assistant coach at his alma mater St. Thomas Aquinas College (2002-05) in Sparkill, N.Y. where he played for two years and coached under 500-game winner Dennis O'Donnell. He earned a bachelor's degree in social science from St. Thomas Aquinas in 2002.
A Bronx, N.Y. native, Davis earned a Master's degree in guidance and counseling from the College of New Rochelle (N.Y.) in 2005.
Davis has one son, Isaiah Davis (5).
Pitt Men's Basketball Season Ticket Renewal Opens
Pitt Lands St. John's Transfer Malik Ellison
Pitt to Host Montana and UCSB in Legends Classic
Davis Joins Pitt's 2017 Recruiting Class
Four Pitt Teams Earn APR Public Recognition Awards from NCAA


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Dead Space 3 PSN Digital Buy
I pre ordered Dead Space 3. Downloaded it the day it was released. Started playing it. Love it so far.....
I noticed every time there is another person in the room in the game and talking the dialogue goes very very quiet. Almost a mumble. Thought it was a corrupt download so I deleted it and started again. No same thing. Any time there are more than one person in a room in the game the dialogue goes really quiet. Even when characters are communicating between the rig. Or sometimes bullets firiing will only make a faint sound. I know it is not my TV or my sound system because it works on everything else. Even other full PS3 games downloaded from the PSN store ie: Assassins Creed 3 and Hitman : Absolution. It sucks because I am still playing the game and am over half way through but I am obviously piecing the story together by guessing and graphically what is going on.
Anyone having an issue like this? Or has heard of it? Sony? Can I get a fix or a refund? Anything?
Re: Dead Space 3 PSN Digital Buy


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Plenty of Super Bowl ads featured dogs last night, but our favorite was Bud Light's "Rescue Dog." The spot features Weego, a real-life adopted dog who fetches Bud Light whenever anyone says, "Here, Weego!" (Or "Here we go.")
Even better, Bud Light has pledged to donate $1 to help the adoptable pets at Tony La Russa's Animal Rescue Foundation in Walnut Creek, CA, for every new "like" to Bud Light's Facebook page.
The Weego commercial is a refreshing change from some recent pet-unfriendly ads, including a McDonald's radio spot that stereotyped Pit Bulls
(which the company pulled from the air and apologized for after receiving complaints) and Sketchers' ad featuring Greyhound racing (which aired during last night's game despite a Change.org petition with more than 122,000 signatures).
Tell us: What was your favorite Super Bowl commercial?
Our Puppy Bowl 2012 coverage:
On Animal Planet:
Official Puppy Bowl VIII website
Puppy Bowl: Behind the scenes
Meet some of our favorite Puppy Bowl puppies!
Meet Puppy Bowl's all-rescue lineup!
Meet the kittens, pigs and bird of Puppy Bowl


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Stem Cells Freak
468 posts
Strange Animals
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by beredim in Strange Animals
Bees latch on to similarly-sized nectarless flowers to unpick pollen - like keys fitting into locks, according to a new study by researchers at the University of Stirling.
The research shows the right size of bee is needed to properly pollinate a flower. The bee fits tightly with the flower's anthers, to vibrate and release the pollen sealed within.
"We found that a pollinator's size, ... Read more »
Solís-Montero, L., & Vallejo-Marín, M. (2017) Does the morphological fit between flowers and pollinators affect pollen deposition? An experimental test in a buzz-pollinated species with anther dimorphism. Ecology and Evolution. DOI: 10.1002/ece3.2897
by beredim in Strange Animals
Meet the Moroccan flic-flac spider (Cebrennus rechenbergi), a truly unique spider that when provoked or threatened escapes by doubling its normal walking speed using forward or backward flips similar to acrobatic flic-flac movements used by gymnasts.
C. rechenbergi is a species of huntsman spider indigenous to Morocco and can be found in the sand dunes of the Erg Chebbi desert . The spider ... Read more »
Ralf Simon King. (2013) BiLBIQ: A Biologically Inspired Robot with Walking and Rolling Locomotion. Biosystems . info:/10.1007/978-3-642-34682-8
by beredim in Strange Animals
In a recent study, researchers provide a new theory for the reason we walk the Earth
A new provocative study suggests it was the power of the eyes and not the limbs that first led our ancient aquatic ancestors to make the momentous leap from water to land. According to it, crocodile-like animals first saw easy meals on land and consequently evolved limbs that enabled them to get there, ... Read more »
MacIver MA, Schmitz L, Mugan U, Murphey TD, & Mobley CD. (2017) Massive increase in visual range preceded the origin of terrestrial vertebrates. Proceedings of the National Academy of Sciences of the United States of America. PMID: 28270619
by beredim in Strange Animals
The group feautred in this videp was formed by three adult or sub-adult whales. Social behavior of the True's Beaked Whale is still unknown but the group seemed to dive in a coordinated manner, as has been observed in other species of beaked whales. Credit: Roland Edler
True's beaked whales (Mesoplodon mirus) are such an elusive species that it's only now that we finally have the ... Read more »
Aguilar de Soto, N., Martín, V., Silva, M., Edler, R., Reyes, C., Carrillo, M., Schiavi, A., Morales, T., García-Ovide, B., Sanchez-Mora, A.... (2017) True's beaked whale (Mesoplodon mirus) in Macaronesia. PeerJ. DOI: 10.7717/peerj.3059
by beredim in Strange Animals
New study by researchers at Queen Mary University of London (QMUL) shows how bumblebees (Bombus terrestris) can be trained to score goals with a mini-ball, revealing unprecedented learning abilities:
Researchers train bumblebees to move a ball in order to access a sugar solution as a reward.
The study, published in the journal Science, suggests that species whose lifestyle demands advanced ... Read more »
Loukola, O., Perry, C., Coscos, L., & Chittka, L. (2017) Bumblebees show cognitive flexibility by improving on an observed complex behavior. Science, 355(6327), 833-836. DOI: 10.1126/science.aag2360
by beredim in Strange Animals
Kristin Walovich holds the newly described species of ghost shark
Photo Credit: Kristin Walovich
Researchers recently announced the discovery of a new species of ghost shark, Hydrolagus erithacus. Ghost sharks - which aren't actually sharks but instead their closest living relatives - are an extraordinarily rare sighting. Actually, it was just a few months ago, when a ghost shark was filmed... Read more »
Walovich KA, Ebert DA, & Kemper JM. (2017) Hydrolagus erithacus sp. nov. (Chimaeriformes: Chimaeridae), a new species of chimaerid from the southeastern Atlantic and southwestern Indian oceans. Zootaxa, 4226(4). PMID: 28187604
by beredim in Strange Animals
Deep sea creatures come with all kinds of strange features that help them to survive their cold, dark habitat.. Some have eyes the size of a basketball, others come with appendages that blink and glow, deep-sea dwellers have developed some strange features and the "cockeyed" squid Histioteuthis heteropsis has one normal eye and one giant, bulging, yellow eye.
Histioteuthis heteropsis
One ... Read more »
Thomas KN, Robison BH, & Johnsen S. (2017) Two eyes for two purposes: in situ evidence for asymmetric vision in the cockeyed squids Histioteuthis heteropsis and Stigmatoteuthis dofleini. Philosophical transactions of the Royal Society of London. Series B, Biological sciences, 372(1717). PMID: 28193814
by beredim in Strange Animals
Flabegraviera fujiae (left), the new species described in the
in the new study, and Flabegraviera mundata (right).
(Scale bar: 1cm)
A few days ago, a team of Japanese scientists from the Hokkaido University announced the discovery a new species of polychaete, a type of marine annelid worm.
The discovery took place 9-meters deep underwater near Japan's Syowa Station in Antarctica and provides... Read more »
Jimi N, Tsujimoto M, Watanabe K, Kakui K, & Kajihara H. (2017) A new species and the shallowest record of Flabegraviera Salazar-Vallejo, 2012 (Annelida: Flabelligeridae) from Antarctica. Zootaxa, 4221(4). PMID: 28187651
by beredim in Strange Animals
Kingdom: Animalia
Phylum: Mollusca
Class: Cephalopoda
Order: Octopoda
Family: Octopodidae
Genus: Amphioctopus
Species: Amphioctopus marginatus
Conservation Status: Not yet assessed
Common Name: Coconut octopus, Veined octopus
Meet Amphioctopus marginatus a medium-sized octopus found in the tropical waters of the western Pacific Ocean The species is best known as the "coconut octopus" ... Read more »
Finn JK, Tregenza T, Norman MD. (2009) Defensive tool use in a coconut-carrying octopus. . Curr. Biol, 19(23). info:/10.1016/j.cub.2009.10.052
by beredim in Strange Animals
Researchers recently announced the discovery of a frog whose groin flashes orange to scare away predators! The species was discovered in Australia.
When biologist Simon Clulow spotted a frog with an unusual marble pattern on its belly, he knew it could be a new species. If that turned to be true, it would be very surprising as the sighting took place on land close to an airport and not some ... Read more »
CLULOW, S., ANSTIS, M., KEOGH, J., & CATULLO, R. (2016) A new species of Australian frog (Myobatrachidae: Uperoleia) from the New South Wales mid-north coast sandplains. Zootaxa, 4184(2), 285. DOI: 10.11646/zootaxa.4184.2.3
by beredim in Strange Animals
Biologist Nick Wegner holds an opah caught
during a research survey off the California Coast.
Credit: NOAA Fisheries
New research by NOAA Fisheries* has revealed the opah (Lampris Guttatus) to be the first fully warm-blooded fish. Also known as moonfish, it circulates heated blood throughout its body much like mammals and birds do, giving it a competitive advantage in the cold ocean depths.
... Read more »
Wegner, N., Snodgrass, O., Dewar, H., & Hyde, J. (2015) Whole-body endothermy in a mesopelagic fish, the opah, Lampris guttatus. Science, 348(6236), 786-789. DOI: 10.1126/science.aaa8902
by beredim in Strange Animals
Chilesaurus diegosuarezi
Artistic interpretation
Credit: Gabriel Lío
Researchers announced yesterday the discovery of a new dinosaur that although closely related to the carnivorous T-Rex it preferred to feed on plant material. The new lineage of dinosaur was discovered in Chile and has proven to be an evolutionary jigsaw puzzle.
Paleontologists are referring to the newly described species (... Read more »
Novas, F., Salgado, L., Suárez, M., Agnolín, F., Ezcurra, M., Chimento, N., de la Cruz, R., Isasi, M., Vargas, A., & Rubilar-Rogers, D. (2015) An enigmatic plant-eating theropod from the Late Jurassic period of Chile. Nature. DOI: 10.1038/nature14307
by beredim in Strange Animals
A buff-tailed bumblebee (Bombus terrestris
Buff-tailed bumblebees (Bombus terrestris) that have been infected by parasites seek out flowers with nicotine in their nectar, according to a new study by researchers at the Royal Holloway University of London and Queen Mary University of London, UK.
Apparently, the nicotine in the flowers slows the progression of disease in infected bees but has ... Read more »
Baracchi, D., Brown, M., & Chittka, L. (2015) Weak and contradictory effects of self-medication with nectar nicotine by parasitized bumblebees. F1000Research. DOI: 10.12688/f1000research.6262.1
by beredim in Strange Animals
To us humans, it seems extremely unnatural that other animals can reproduce without having sex. Yet with the passing of time, evolution has endowed females of several species of amphibians, insects, reptiles and fish the ability to asexually produce offsprings without "help" from males.
Now, researchers at the Okinawa Institute of Science and Technology Graduate University (OIST) say that in ... Read more »
Miyakawa MO, & Mikheyev AS. (2015) Males are here to stay: fertilization enhances viable egg production by clonal queens of the little fire ant (Wasmannia auropunctata). Die Naturwissenschaften, 102(3-4), 15. PMID: 25801787
by beredim in Strange Animals
Edwardsiella andrillae
Kingdom: Animalia
Phylum: Cnidaria
Class: Anthozoa
Order: Actiniaria
Family: Edwardsiidae
Genus: Edwardsiella
Species: Edwardsiella andrillae
Meet Edwardsiella andrillae, a recently discovered species of sea anemone that lives anchored to the underside of sea ice offshore of Antarctica.
The species was discovered in December 2010 during a test run of an ... Read more »
Daly, M., Rack, F., & Zook, R. (2013) Edwardsiella andrillae, a New Species of Sea Anemone from Antarctic Ice. PLoS ONE, 8(12). DOI: 10.1371/journal.pone.0083476
by beredim in Strange Animals
From pink blind fish to mushroom shaped animals to flic-flac jumping spiders, here is a pick of the weirdest animals described in 2014.
1. Hoosier cavefish (Amblyopsis hoosieri)
A live specimen of A. hoosieri, measuring 6.07 cm (2.39 in) long.
The Hoosier cavefish (Amblyopsis hoosieri) is a subterranean blind fish from southern Indiana, U.S.
First discovered during a 2013 study on ... Read more »
Chakrabarty P, Prejean JA, & Niemiller ML. (2014) The Hoosier cavefish, a new and endangered species (Amblyopsidae, Amblyopsis) from the caves of southern Indiana. ZooKeys, 41-57. PMID: 24899861
Just J, Kristensen RM, & Olesen J. (2014) Dendrogramma, new genus, with two new non-bilaterian species from the marine bathyal of southeastern Australia (Animalia, Metazoa incertae sedis)--with similarities to some medusoids from the Precambrian Ediacara. PloS one, 9(9). PMID: 25184248
Hrbek T, da Silva VM, Dutra N, Gravena W, Martin AR, & Farias IP. (2014) A new species of river dolphin from Brazil or: how little do we know our biodiversity. PloS one, 9(1). PMID: 24465386
by beredim in Strange Animals
There are about 200 species of caecilians (pronounced 'seh-SILL-yuns') but it's highly unlikely you have or will ever encounter one. Why? Because they live underground, burrowing through loose soil and ground litter with their long, snake-like bodies.
Read on to learn 9 weird and interesting facts about these unusual creatures.
Bombay caecilian (Ichthyophis bombayensis)
Credit - Wikicommons... Read more »
Mohun, S., Davies, W., Bowmaker, J., Pisani, D., Himstedt, W., Gower, D., Hunt, D., & Wilkinson, M. (2010) Identification and characterization of visual pigments in caecilians (Amphibia: Gymnophiona), an order of limbless vertebrates with rudimentary eyes. Journal of Experimental Biology, 213(20), 3586-3592. DOI: 10.1242/jeb.045914
Kupfer, A., Müller, H., Antoniazzi, M., Jared, C., Greven, H., Nussbaum, R., & Wilkinson, M. (2006) Parental investment by skin feeding in a caecilian amphibian. Nature, 440(7086), 926-929. DOI: 10.1038/nature04403
by beredim in Strange Animals
Penis, the primary sexual organ that male and hermaphrodite animals use to inseminate sexually receptive mates (usually females and hermaphrodites respectively) during sex. Almost all species use some variation of the organ to transfer sperm into females' eggs in order to create more offsprings.
However, thanks to evolution, some species have come up with some really remarkable and weird ... Read more »
McCracken, K. (2000) The 20-cm Spiny Penis of the Argentine Lake Duck (Oxyura vittata). The Auk, 117(3), 820. DOI: 10.1642/0004-8038(2000)117[0820:TCSPOT]2.0.CO;2
Sueur, J., Mackie, D., & Windmill, J. (2011) So Small, So Loud: Extremely High Sound Pressure Level from a Pygmy Aquatic Insect (Corixidae, Micronectinae). PLoS ONE, 6(6). DOI: 10.1371/journal.pone.0021089
Yoshizawa, K., Ferreira, R., Kamimura, Y., & Lienhard, C. (2014) Female Penis, Male Vagina, and Their Correlated Evolution in a Cave Insect. Current Biology, 24(9), 1006-1010. DOI: 10.1016/j.cub.2014.03.022
Engh, A., Van Horn, R., Szykman, M., Holekamp, K., & Boydston, E. (2007) Courtship and mating in free-living spotted hyenas. Behaviour, 144(7), 815-846. DOI: 10.1163/156853907781476418
by beredim in Strange Animals
Credit: Dorit Hockman from the University of Cambridge
This cute alien-like thing is actually a bat embryo of the species Molossus rufus, the black mastiff bat. Adorable, ain't it?
The photo was taken by Dorit Hockman from the University of Cambridge during a study on the species' embryonic development. It was one of the finalists in the Nikon Small World 2012 photomicrography ... Read more »
Nolte, M., Hockman, D., Cretekos, C., Behringer, R., & Rasweiler, J. (2009) Embryonic Staging System for the Black Mastiff Bat,(Molossidae), Correlated With Structure-Function Relationships in the Adult. The Anatomical Record: Advances in Integrative Anatomy and Evolutionary Biology, 292(2), 155-168. DOI: 10.1002/ar.20835
by beredim in Strange Animals
Draco cornutus
Credit: Dr. Devi Stuart Fox
A new study by researchers at the University of Melbourne suggests that Draco Cornutus, a species of gliding lizard from Borneo, mimicks the red and green colors of the falling leaves to avoid falling prey to birds whilst gliding.
According to the study, D. cornutus have evolved extendable gliding membranes, like wings, which closely match the ... Read more »
Klomp, D., Stuart-Fox, D., Das, I., & Ord, T. (2014) Marked colour divergence in the gliding membranes of a tropical lizard mirrors population differences in the colour of falling leaves. Biology Letters, 10(12), 20140776-20140776. DOI: 10.1098/rsbl.2014.0776
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Ray Lewis may have used banned substance to recover from torn triceps
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Ray Lewis may have used banned substance to recover from torn triceps
I am going to wait until the full story gets told.
Something about the report sounds...off. Like either it's a joke, or someone trying to spin up crap.
I had a feeling something like this would come out.
Good thing it is his last game.
Saw this coming, it's was only a matter of time.
Perfectly timed for media day.
Apparently the guy recorded a phone call with Lewis, I think that would be a crime in MD, but not every state.
That deer antler story is a couple of years old. Maybe they're trying to resurface to get some web hits
No weapon
I've actually heard of this treatment.
I have no idea how effective it is or anything though.
Any way you slice it....this doesn't sound good at all.
It's going to hang over Ray and the team for this entire week.
And frankly, so many people have wanted to believe Ray was on something that this will be a big black mark on the ending of his career whether this is true or not.
Very disappointing IMHO....very.


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I taught over 500 young people about money at West Ridge Church in Dallas, GA recently, and it was INCREDIBLE! I was teaching from my book, What Everyone Should Know About Money Before They Enter The Real World.
Here is what stood out to me:
- They were very energetic – but also paid attention very well
- The compound interest example captured ALL of their attention – even the 6th and 7th graders!
- Young people dream more than adults
- Their dreams are much less impacted by the potential financial cost
- They are just more passionate about life – period!
- Most of them are more aware of money and money issues than the young people I was teaching five years ago. I think the global recession has caused this generation to truly pay attention to money.
- They clearly know that it is EZ™ to win with money!


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This entry is part 6 of 7 in the series Aurovalley AshramI experimented with silence for a day at Aurovalley Ashram in India, and found a new way of seeing.
Tag Archives | Aurovalley Ashram
Sri Aurobindo: Teacher, poet, mystic, yogi
By Mariellen Ward on December 28, 2009 in Destinations, India, Yoga/Spirituality
My teacher's teacher: A great mystic When I am in India, I always make time to go to Aurovalley Ashram. I consider it to be my spiritual home and I have written extensively about it on my original travel blog. I have written about what a peaceful place it is, a veritable garden-of-eden, surrounded by […]
Catch this point!
By Mariellen Ward on May 22, 2009 in Yoga/Spirituality
The journey begins when you get home When my teacher, Swamiji (Swami Brahmdev of Aurovalley Ashram, Rishidwar, India), says something during satsang that he wants to underline, he says, "catch this point." It's a great example of a non-native English speaker using the language in a particularly creative and effective way. I have been back in […]


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Last Updated: November 2, 2008 at 3:25 pm
Romantic Illusions: Stylish and stunning. This is a handcrafted illusion necklace made with 4-5mm lustrous genuine white freshwater cultured pearls. The suspended pearls give an "illusion" of free floating pearls. Wear it as it is as a larger necklaces or design your own look by twisting some of the rows together. See the additonal pictures for some of the different looks you can achieve on our website. Versitile and beautiful! vendors: Great Day Fashion Accessories - Bridal Jewelry & Hair Accessories


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My data measures news articles from selected (and reasonably representative) sources (including Google News) and counts instances of the term 'MOOC' in title or descriptions. It is essentially the number of items published each day in the MOOC.ca newsletter http://www.mooc.ca/news.htm (filtered to remove duplicate listings).
Based on this data, I would say that MOOC coverage has not flagged significantly in the last few weeks or months.
I've revised the algorithm a bit to make it more accurate, and also the list of feeds.
New chart:
List of Feeds: (The bulk of results come from the Google news feed)
Can be found here: http://www.mooc.ca/feeds.htm
@Ignatia Webs (mobile;eLearning;mobile learning;education;mLearning;mooc;conferences;research;social media;presentation;informal learning;book)
Abject (edubloggers)
AddGab (category)
bavatuesdays (edubloggers)
Brainstorm in Progress (buddhism;Rory;Zemanta;Plurk;China;Homer;visuallearning;community;Social justice;csubioeacademy;analytics;Interaction;Brigham Yo)
Center4Edupunx (edubloggers)
Computing Education Blog (edubloggers)
Connectivism | Scoop.it (edubloggers)
Coordination Régionale de la FC Universitaire (category)
coursera - Google News (edubloggers)
Dave's Educational Blog (edubloggers)
daybydaylinux (category)
D'Arcy Norman dot net (edubloggers)
Digital Humanities Now (edubloggers)
e-Literate (edubloggers)
elearnspace (edubloggers)
Hack Education (edubloggers)
Hybrid Pedagogy (edubloggers)
Inside Higher Ed | News (edubloggers)
Leading From the Inside Out (category)
mooc - Google News (edubloggers)
My old blog (In Spanish) (category)
My site (category)
Notes on MOOC Lectures (category)
Official WizIQ Teach Blog (edubloggers)
Open Culture (category)
open thinking (edubloggers)
osvaldo rodriguez (#lak12;research.;education;research;elearning.;distance education;#oped12;#change11;connectivism)
Pontydysgu - Bridge to Learning (edubloggers)
Recent content (edubloggers)
Stephen's Web ~ OLDaily (edubloggers)
Teaching and Learning Institute (edubloggers)
The corridor of uncertainty (student recruitment;tools;multitasking;books;collaboration;free;digital divide;MOOC;privacy;art;peer learning;mobility;safety;l)
the theoryblog (edubloggers)
Tony Bates (edubloggers)
Unizor (category)
Unizor - Creative Mind through Art of Mathematics (category)
unmaestrocreativo (category)
Filtered as follows:
SELECT link_crdate,link_title,link_link FROM link WHERE (link_title LIKE '%MOOC%' OR link_description LIKE '%MOOC%'
Update - April 15, 2004 - From Twitter
Martin Lugton
@downes Google's record of search volumes would suggest a growing public interest in MOOCs http://ow.ly/vNmxC
Martin Lugton


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Maternity, Newborn & Baby Photography in Miami. Studio by Carmen is a South Florida newborn and lifestyle photographer. We specialize in studio newborn sessions and family portraits.
Studio by Carmen offers photography for maternity, newborns, kids and families in studio and outdoor locations.
Studio by Carmen Photography owns all images and material contained in this website.
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We specialize in studio newborn sessions. All newborn portrait sessions are captured during the first two weeks of the babies life.
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As presidential primary season approaches, it's good to be reminded that it's all a crock of shit. That seems to be the message in George Clooney's THE IDES OF MARCH (October 7), which sounds like an update of The Candidate or Primary Colors. Ryan Gosling plays an aide to George Clooney's POTUS wannabe and discovers that ideals don't matter. This film itself should be an Academy contender with a cast that also includes Paul Giamatti, Philip Seymour Hoffman, and Marisa Tomei.
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Go for transparency
How do you double a small living space? Appy a few smart design tricks. For instance, glass walls trick the eye into thinking there's more space than there is. In this living room, transparent walls seem to bring the plants into the room itself. It's a twist on a more traditional take on outdoor living: sliding doors opening onto patios.
Around The Web


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In 1976, Jean & Jane Ford, two identical twins hailing from a small town in Indiana, created a unique San Francisco beauty boutique with a whimsical atmosphere. The shop grew famous for delivering quick fixes for every gal's peskiest beauty dilemmas, and with a "double" dose of wackiness mixed with know-how, the twins successfully built Benefit Cosmetics into a global beauty brand. The friskiest luxury brand now has over 2,000 counters in more than 30 countries.


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Immediate Family
About Sir John Sempill, 1st Lord Sempill
'From Darryl Lundy's Peerage page on John Sempill, 1st Lord Sempill:
John Sempill, 1st Lord Sempill [1]
- d. 9 September 1513
- Last Edited=26 Oct 2005
John Sempill, 1st Lord Sempill married Margaret Colville, daughter of Robert Colville of Hiltoun and Elizabeth Arnot, before 9 September 1501.[1]
He died on 9 September 1513 at Flodden Field, Northumberland, England, killed in action.[1]
He was the son of Sir Thomas Sempill and Elizabeth Ross.[2]
- He gained the title of 1st Lord Sempill.
- He fought in the Battle of Flodden on 9 September 1513.[1]
Child of John Sempill, 1st Lord Sempill and Margaret Colville
- 1. William Sempill, 2nd Lord Sempill+[1] d. 3 Jun 1552
- 1. [S6] G.E. Cokayne; with Vicary Gibbs, H.A. Doubleday, Geoffrey H. White, Duncan Warrand and Lord Howard de Walden, editors, The Complete Peerage of England, Scotland, Ireland, Great Britain and the United Kingdom, Extant, Extinct or Dormant, new ed., 13 volumes in 14 (1910-1959; reprint in 6 volumes, Gloucester, U.K.: Alan Sutton Publishing, 2000), volume XI, page 622. Hereinafter cited as The Complete Peerage.
- 2. [S6] Cokayne, and others, The Complete Peerage, volume XI, page 621.
From the English Wikipedia page for John Sempill, 1st Lord Sempill
John Sempill, 1st Lord Sempill of Eliotstoun (died 9 September 1513) was a Scottish peer.
Sempill was the founder of the collegiate Church of Lochwinnoch and was created Lord Sempill in the Peerage of Scotland around 1489. He was killed at the Battle of Flodden in September 1513, along with many other Scottish peers. Lord Sempill was succeeded in the lordship by his son William.
Peerage of Scotland
- Preceded by New Creation
- Lord Sempill (c. 1489–1513)
- Succeeded by William Sempill
Kidd, Charles, Williamson, David (editors). Debrett's Peerage and Baronetage (1990 edition). New York: St Martin's Press, 1990.
Leigh Rayment's Peerage Pages
From the English Wikipedia page on the Battle of Flodden, in which he died:
Using the pretext of revenge for the murder of Robert Kerr, a warden of the Scottish East March who had been killed by John "The Bastard" Heron in 1508, James invaded England with an army of about 30,000 men in 1513.[4] In keeping with his understanding of the medieval code of chivalry, King James sent notice to the English, one month in advance, of his intent to invade. This gave the English time to gather an army and, as importantly, to retrieve the banner of Saint Cuthbert from the Cathedral of Durham, a banner which had been carried by the English in victories against the Scots in 1138 and 1346.[5][6]
After a muster on the Burgh Muir of Edinburgh, the Scottish host moved to Ellemford, to the north of Duns, and camped to wait for Angus and Home, and then crossed the River Tweed near Coldstream. By the 29 August, Norham Castle was taken and partly demolished. The Scots moved south capturing the castles of Etal and Ford.[7] A later chronicler, Robert Lindsay of Pitscottie, tells the story that James wasted valuable time at Ford enjoying the company of Lady Heron and her daughter.[8]
The battle actually took place near the village of Branxton, in the county of Northumberland, rather than at Flodden — hence the alternative name is Battle of Branxton. The Scots had previously been stationed at Flodden Edge, to the south of Branxton, which the Earl of Surrey compared to a fortress.
Surrey moved to block off the Scots' route north and so James was forced to move his army and artillery 2 miles to Branxton Hill.[9] The Scottish artillery included; 5 great curtals; 2 great culverins; 4 sakers; and 6 great serpentines.[10] When the armies were within 3 miles of each other Surrey sent Rouge Croix pursuivant to James who answered that he would wait till noon.
At 11 o'clock Lord Howard's vanguard and artillery crossed the Twissell Bridge. (Pitscottie says the king would not allow the Scots artillery to fire on the vulnerable English during this manouevre.)[11] The Scots army was in good order in 5 formations, after the Almain (German) manner. On Friday afternoon the Scots host descended without speaking any word to meet the English.[12]
According to English report, first the groups commanded by the Earls of Huntly and Crawford totalling 6000 men engaged Lord Howard and were repulsed and mostly slain. Baron Dacre's company fought Huntly and the Chamberlain Lord Home's men.[13] Then James IV himself leading a great force came on to Surrey and Lord Darcy's son who bore the brunt of the battle. Lennox and Argyll's commands were met by Sir Edward Stanley.[14]
James was killed within a spear length from Surrey and his body taken to Berwick.[15] The 'rent surcoat of the King of Scots stained with blood' was sent to Henry VIII at Tournai.[16] The biggest error the Scots made was placing their officers in the front line, medieval style. A Scottish letter of January 1514 contrasts this loss of the nobility with the English great men who took their stand with the reserves and at the rear.[17] The English generals stayed behind the lines in the Renaissance style. The loss of so many Scottish officers meant there was no one to coordinate a retreat.[18]
Tactics and aftermath
Flodden was essentially a victory of bill used by the English over the pike used by the Scots. As a weapon, the pike was effective only in a battle of movement, especially to withstand a cavalry charge. The pike had become a Swiss weapon of choice and represented modern warfare. The hilly terrain of Northumberland, the nature of the combat, and the slippery footing did not allow it to be employed to best effect.
Bishop Ruthall reported to Wolsey, 'the bills disappointed the Scots of their long spears, on which they relied.'[19]
The infantrymen at Flodden, both Scots and English, had fought in a fashion that in essence would have been familiar to their ancestors, and it has rightly been described as the last great medieval battle in the British Isles. This was the last time that bill and pike would come together as equals in battle.
Two years later Francis I defeated the Swiss pikemen at the Battle of Marignano, using a combination of heavy cavalry and artillery, ushering in a new era in the history of war. An official English diplomatic report issued by Brian Tuke noted the Scots' iron spears but concluded: 'the English halberdiers decided the whole affair, so that in the battle the bows and ordnance were of little use.'[20]
Despite Tuke's comment (he was not present), tactically, this battle was one of the first major engagements on the British Isles where artillery was significantly deployed. John Lesley, writing sixty years later, noted the Scottish bullets flew over the English heads while the English cannon was effective, the one army placed so high and the other so low.[21]
The battle is considered the last decisive use of the longbow, yet through the 16th century the English longbowmen continued to have success, as in the Battle of Pinkie Cleugh. Many of these archers were recruited from Lancashire and Cheshire. Sir Richard Assheton raised one such company from Middleton, near Manchester. In gratitude for his safe return, he rebuilt St. Leonard's, the local parish church.
Soon after the battle there were legends that James IV had survived; a Scottish merchant at Tournai in October claimed to have spoken with him,[23] Lindsay of Pitscottie records two myths; "thair cam four great men upon hors, and every ane of thame had ane wisp upoun thair spear headis, quhairby they might know one another and brought the king furth of the feild, upoun ane dun hackney," and also that the king escaped from the field but was killed between Duns and Kelso.[24] Similarly, John Lesley adds that the body taken to England was "my lord Bonhard" and James was seen in Kelso after the battle and then went secretly on pilgrimage in far nations.[25]
Every noble family in Scotland was supposed to have lost a member at Flodden. The dead are remembered by the song (and pipe tune) "The Flowers of the Forest";
- We'll hae nae mair lilting, at the yowe-milking,
- Women and bairns are dowie and wae.
- Sighing and moaning, on ilka green loaning,
- The flowers of the forest are all wede away.
Surrey's army lost 1,500 men killed.[1]
There were various conflicting accounts of the Scottish loss. A contemporary French source, the Gazette of the Battle of Flodden, said that about 10,000 Scots were killed,[3] a claim made by Henry VIII on 16 September while he was still uncertain of the death of James IV. Italian newsletters put the Scottish losses at 18 or 20 thousand and the English at 5000. Brian Tuke, the English Clerk of the Signet, sent a newsletter stating 10,000 Scots killed and 10,000 escaped the field. Tuke reckoned the total Scottish invasion force to have been 60,000 and the English army at 40,000.[26] George Buchanan wrote in his History of Scotland (published in 1582) that, according to the lists that were compiled throughout the counties of Scotland, there were about 5,000 killed.[2] A plaque on the monument to the 2nd Duke of Norfolk (as the Earl of Surrey became in 1514) at Thetford put the figure at 17,000.[2]
Notable men who died included:
- James IV , King of Scots (1488–1513); died in battle
- Alexander Stewart, Archbishop of St. Andrews and Lord Chancellor of Scotland; died in battle
- Lieutenant General Archibald Campbell, 2nd Earl of Argyll; died in battle
- John Sempill, 1st Lord Sempill of Eliotstoun; died in battle
From Fulwood, Scotland.
Died in Flodden Field, Northumberton, England
The north side of Castle Semple Loch, near Lochwinnoch, today forms the Castle Semple Country Park, part of the Clyde Muirshiel Regional Park. From the Watersports Centre a track leads along the north shore of the loch, before heading north into woodland then east. Following the signs shown below right brings you to a track, and shortly afterwards to your first glimpse of Castle Semple Collegiate Church. The total walk to the church is about a mile and a half.
The church has a remarkably beautiful rural setting and, apart from the obvious absence of its roof is surprisingly complete. What you find on closer examination is a lovely example of a late gothic church, remarkably unaltered by later influences - primarily because it ceased to be used soon after the Reformation of 1560.
The family variously known as Sempill, Sempil, Sempel and Semple had owned estates in the area from as early as the 1300s and at some point, probably in the 1400s, built a castle at the east end of the north shore of what was at the time known as Loch Winnoch, but has since become known as Castle Semple Loch.
Castle Semple Collegiate Church was built in 1504 by John, Lord Sempill, in the grounds of Castle Semple. Like other collegiate churches founded at around the same time in Scotland, it was built to house a college of clergy, whose main role in life was to pray for the souls of the Lord and his family.
At Castle Semple Collegiate Church there would have been a senior priest, or Provost, six other priests, two altar boys, and an administrator. The college of priests would have lived nearby and the church became the focus of an important centre of learning.
As built in 1504 the church was rectangular in shape, with a tower at its west end. But, together with most of Scotland's nobility, Lord Sempill was killed at the Battle of Flodden in 1513. Immediately afterwards the church was extended eastwards to form a three sided apse, and a highly ornate tomb was placed in the north wall of the extension as Lord Sempill's final resting place. This remains on view today.
Collegiate Churches across Scotland ceased to be used for their original purpose after the Reformation, and Castle Semple Church fell out of use altogether, though it remained a burial enclosure until the 1800s. Not far from Lord Sempill's tomb is the tombstone to Gabriel Sempel, who died in 1587, while other, more recent, graves occupy part of the interior.
The estate was sold to the MacDowell family in 1727, and Colonel William MacDowell demolished Castle Semple to make room for (and provide building materials for) the Castle Semple House he built in its place in 1735. This burned down in 1935 and its shell was demolished in the 1960s.
Castle Semple The whole of Parkhill Wood, used to be part of a large formal estate founded many centuries ago by the Sempill or Semple family. They had close links with the Scottish crown, and were rewarded for their loyalty by being made lords by James IV in the late 1400s. The original Castle Semple was built around 1500. The Semple family sold the grounds in 1727 to the wealthy Macdowall family, who demolished the old castle and replaced it with an elegant new mansion – Castle Semple House. During the 18th and 19th centuries, they added many features such as the grotto and ornate gatehouses. Most of the House was demolished in 1950 after a fire, but you can still see traces of the estate's former glory on this walk. The grotto is currently being restored by the Semple Family Society
- Updated from MyHeritage Genealogy via sister Marion Kilpatrick (born Stemple) by SmartCopy: Oct 26 2015, 3:19:01 UTC
Sir John Sempill, 1st Lord Sempill's Timeline
April 9, 1465
Fernois, Paisley, Renfrewshire, Scotland
Renfrew, Renfrewshire, Scotland
Renfrewshire, Scotland, (Present UK)
Age 16
Renfrewshire, Scotland, (Present UK)
Age 20
Renfrew, Renfrewshire, Scotland
Age 20
Kilbirnie, North Ayrshire, Scotland
September 9, 1513
Age 48
Northumberland, Branxton, England


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St. Francis Boys Fight Hard In Title Loss
The SFDS Fifth Grade soccer boys just fell short in their quest to win the CYO Division title against St. Anastasia.
St. Francis represented the North Division as they took on Southern representative St. Anastasia in the championship game. It was a hard fought game from the start.
Anastasia jumped out to a quick 2-0 lead, but the SFDS boys continued to fight hard. Jonathan Machado blasted the ball into the left hand corner of the net on a direct kick as St. Francis cut the deficit to one goal.
Kyle Hoffman, Luca Bartoli and James Carlton kept working the ball at the front line striving for the goal. Mario Cimino's strong throw-ins kept the play moving forward towards Anastasia's goal. Christian Lanzetta, who started at defense, used his speed to become an effective player when he was moved to the wing.
Matt Coletta took a corner kick, and the ball was then kicked into the net by Lanzetta to tie the game. The team work ed hard to keep the Anastasia offense at bay.
As time was running out in the game, Anastasia was able to sneak the ball into the net to give them the lead. Though Anastasia came on top with the win, St. Francis left the field with their heads held high. The team displayed strong character and never gave up.
To get to the CYO division title, SFDS defeated their peninsula friends Blessed Trinity in the semifinals.
Blessed Trinity found the net in the first half to take a 1-0 lead. St. Francis' Cimino, Coletta and Machado did an unbelievable job controlling the midfield. Machado had a hot foot at the corners with two assists. He was able to find Kyle Hoffman in the front of the net to score de Sales' first goal. Joey Morelli led the defense with the assistance of Lanzetta, Sebastian Tobar, Jack Watt, Ben Edwards and Danny Lynch.
Lanzetta made a heads-up play in the backfield and was able to feed Hoffman (2 goals) who was able to get by the defense and break the 1-1 tie. Machado gave a strong cross to find Bartoli who stepped up to find the back of the net.
Carlton, Andrew O'Sullivan, Randy Hanson, Roland Wertz, Ryan Dough - er ty and James Munson did a great job on the forward line keeping the pressure on Trinity's defense. Brian Fiem - er, Trinity's goalie, did a great job controlling the net.
SFDS' own goalie, Dominic Savino, had the magic gloves on throughout the game and helped his team come on top with a 3-1 win.
The boys had a great season with a 10-0 record, placing first in their division. Congratulations to all the boys on a great season.
Thanks again to our parents for their help, support and encouragement throughout the season.


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text: The Mega Man V wiki last edited by DeF on 08/11/14 04:56AM View full history OverviewMega Man V (known in Japan as Rockman World 5, and not to be confused with Mega Man 5) is a side-scrolling action platformer developed and published by Capcom for the Game Boy on September 10, 1994.It is the fifth portable entry of the original Mega Man series, the sequel to Mega Man IV, and the last of the five Game Boy spin-off titles. Unlike the rest of the spin-off series, Mega Man V does not recycle bosses and levels from a set of two consecutive titles in the main franchise. Instead, it features a cast of entirely-new villains (the nine Stardroids, robots from outer space), each with their own level. It is also the only game in the series to feature both the Mega Arm (a new upgradable primary weapon for Mega Man in which charging his arm cannon shoots his fist at enemies, only for it to return to him) and Tango (Mega Man's robotic cat who can be summoned to attack enemies on the screen). Mega Man V was one of the first Game Boy games (prior to Game Boy Color) to directly support the Super Game Boy peripheral for the SNES.Set in the year 20XX, the game takes place sometime after humanoid robot hero Mega Man defeated Dr. Wily and his fourth group of revived Robot Masters. Mega Man is confronted by a mysterious robot, who calls himself Terra, and is unable to defeat him with his trademark Mega Buster. As he is knocked unconscious, Earth is invaded by groups of powerful robots from space (called "Stardroids"). When he awakens, he finds that Dr. Light has outfitted him with a new weapon that delivers stronger blows to his new adversaries. Mega Man must defeat all nine Stardroids and find out Dr. Wily's involvement in all of this.BossesMercury (gives Grab Buster)Neptune (gives Salt Water)Mars (gives Photon Missile)Venus (gives Bubble Bombs)Pluto (gives Break Dash)Uranus (gives Deep Digger)Jupiter (gives Electric Shock)Saturn (gives Black Hole)Terra (gives Spark Chaser)EnkerQuintPunkBalladeSunstar


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Either in a shameless attempt to boost ratings or an honest mistake, Fox CT aired b-roll of pure boobs in celebration of Connecticut's Women's Day. Twice.
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Sea Buckthorn Boosts Superfood for Super Skin
This collection earned an overall grade of:
Since my last amazing experience with Sea Buckthorn — I've went on to lavish in the brand's newest personal care line: Exfoliating Facial Cleanser, Facial Cream, Deep Hydrating Serum and Body Lotion!
The safe and gentle formulas are loaded with Omega-7 — and 100% USDA organic certified Himalayan Sea Buckthorn (highest concentration).
These health and wellness must-haves are a must for younger, healthier glowing skin! My most coveted aspect of the skincare collection — is that it blends really well with other safe products (like FutureDerm…which boasts retinol). My face was free of dead skin and acne — as well as dark spots and marks! The Facial Cream and Deep Hydrating Serum — left my face smooth and blissfully clear to the touch and eyes! I got many compliments about my overall complexion!
The Body Lotion — has amazing healing abilities! During the summer, I was attacked by what I believed to be mosquitos — only to learn that they were apparently fleas (ewwww)…my skin was severely scarred, itchy and irritated for many weeks! The lotion (which was very cooling) soothed my irritation, as well as began to clear up the marks/scars in a matter of weeks! Before using — I truly believed that my legs would be scarred for life!
I strongly recommend this entire collection for any Goddess who is all about prevention and maintaining their natural beauty!


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Freya Blue 'Ruffle My Feathers' thong
Item No.1500101417
Item No.1500101417
This blue 'Ruffle My Feathers' thong from Freya is made from semi sheer fabric with a delicate feather design. It is detailed with a small centre bow and has light ruching to the front.
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Click on a thumbnail to go to Google Books.
Gustav Mahler: An Introduction to his Music (1980)
by Deryck Cooke
No current Talk conversations about this book.
Deryck Cooke
Gustav Mahler:
An Introduction to his Music
Faber Music, Paperback, 1988.
8vo. viii+127 pp. Prefaces to First and Second Edition by Colin and David Matthews [vii-viii]. Index [125-7].
First published, 1980.
Second Edition, 1988.
Preface to First Edition
Preface to Second Edition
Mahler as Man and Artist
The Music:
Early Works
First Period
Middle Period
Last Period
Mahler's Report on Experience
This is yet another posthumously published book by Deryck Cooke for which we should be grateful to the Matthews brothers, Colin and David, who knew him until his untimely death in 1976. Unlike Vindications (1982), a multifarious collection of essays, this volume is limited to the music and personality of a single composer: Gustav Mahler.
It is a little unfortunate for me that a whole book in Deryck's dismaying small bibliography should be dedicated to a composer I cannot at all identify with, but that's the way it is. For what's worth, here are some observations from a Mahler neophyte (which is fine, for this is a book for Mahler neophytes) who is likely to remain one (which is not fine, for in this case one has no business reading books about Mahler). But such is my admiration for Deryck's writing that I would read even the menu of a snack bar if it were written by him.
This little book consists of one biographical essay, "Mahler as Man and Artist", written in 1960 for the BBC, and extended liner notes about the music partly written at the same time but greatly expanded with material compiled from various later writings by the editors. Mahler's virtually complete output is covered. It is especially important to note that the book contains all sung texts in the original German (occasionally Latin) with English translations. These include no fewer than 40 songs (organized into five song cycles, one of them in three volumes), the vocal parts in four symphonies (nos. 2-4, 8), and the monumental Das Lied von der Erde (which is something in between symphony and song cycle). It may be useful to give here a short list of the works. Skipping juvenilia and Das klagende Lied, an early cantata from 1880, Mahler's three major creative periods include the following (all translations, except Lieder und Gesänge, Das klagende Lied and the excerpt from Goethe's Faust used in Part II of the Eighth Symphony, are by Deryck Cooke):
First period (1880 – 1901)
Lieder und Gesänge, vol. 1 (five songs with piano)
Lieder eines fahrenden Gesellen (four orchestral songs)
Symphony No. 1 in D
Lieder und Gesänge, vols. 2 and 3 (nine songs with piano)
Des Knaben Wunderhorn (ten orchestral songs)
Symphony No. 2 "Resurrection" (for soprano, contralto, chorus, orchestra and organ)
Symphony No. 3 in D (for contralto, boys' and women's choirs and orchestra)
Symphony No. 4 (for orchestra with soprano solo)
Middle period (1899 – 1905)
"Revelge" and "Der Tamboursg'sell" (two orchestral songs)*
Fünf Lieder nach Rückert (five orchestral songs)
Kindertotenlieder (five orchestral songs)
Symphony No. 5
Symphony No. 6 in A minor
Symphony No. 7
Symphony No. 8 (1906) in E flat (for three sopranos, two contraltos, tenor, baritone, bass, double choir, boys' choir, orchestra and organ)**
Late period (1907 – 1911)
Das Lied von der Erde (for tenor, contralto (or baritone) and orchestra)
Symphony No. 9
Symphony No. 10 in F sharp
* The last two settings from Des Knaben Wunderhorn. Note that Urlicht and Das himmlische Leben, the texts set to music, respectively, in the fourth movement of the Second Symphony and in the finale of the Fourth, also come from the same collection of poems and are sometimes recorded together with the rest as one cycle. So don't be surprised if you find recordings which contain 13 songs (e.g. that of Bernstein and Hampson; only Urlicht included) or even 14 songs (e.g. Hampson with the Wiener Virtuosen; both included).
** Deryck considers the Eighth Symphony as standing on its own, part neither of the middle nor of the late period.
The song cycles are dealt with relatively briefly, but the symphonies enjoy a more robust treatment. Each one of them is adroitly put into the context of Mahler's tortured mind and, considering the limited space and the target public, thoroughly analysed from a musical point of view. Writing on these matters doesn't get much better than Deryck Cooke's precise, concise and meaningful prose. I only wish more "liner notes" were written in such vigorous and compelling style. Deryck expresses himself in a very personal way, with frequent use of poetical and rhetorical devices, but he always preserves the impeccable clarity and, if you choose to believe, the utmost sincerity of his writing. Above all, he never wastes words with vacuous descriptions of pure form: one of the most often encountered and most hideous defects of liner notes. He always goes straight to the heart of the matter, the emotional content of the music, from which he then draws his conclusions about Mahler's development as a composer or the expression of his outlook through music.
Those who are not familiar with Deryck's other writings, most notably his only full-length book published during his life, The Language of Music (1959), may be surprised by his audacious, not to say highly controversial, symbolic interpretation of musical works, including purely instrumental ones, based on his theory that music is an emotional language of unparalleled power and versatility. For him, there is no such thing as "absolute" or "pure" music, by which it is usually meant an "expressionless" art that should be contemplated for its form, rather than enjoyed for its content. Indeed, early in the book, in the "chapter" about the First Symphony, there is an extremely important footnote which the reader would do well to keep in mind:
All the interpretations of the symphonies in this book are symbolic – the music expresses not actual events but the moods connected with them.
For my part, Deryck is one of the very few writers who is consistently convincing in the dangerous field that unites musical interpretation and amateur psychology. Not that I always agree with him. Of course, I don't. One notable example is his discussion of Mahler's Sixth Symphony as the "first genuine 'tragic symphony' to be written." It contains a curt dismissal of Tchaikovsky's Pathétique since "its mood of breast-beating despair is far removed from the objective universality of tragedy." I do not agree. First of all, speaking of histrionics, Mahler wears his heart on his sleeve every bit as much as Tchaikovsky does; virtually all of his symphonies contain moments of almost ludicrous excess. Second, there is no such thing as "universal" and "objective" tragedy. Tragedy is a personal experience. The best a great composer, or any artist, can do is to "universalize" it (or "objectivize" it, if you like). This simply means to convince a large number of people that his personal experience is of universal import. As the overwhelming popularity of both shows, Tchaikovsky certainly does that at least as powerfully as Mahler. It is merely a question of musical sensibility which one convinces you. If both do, I am awed by the catholicity of your taste.
But such disagreements are rare exceptions; indeed, they are almost more frequent with the less than two pages written by the Matthews brothers. When the editors remark, in their Preface to the First Edition, that the third section of the text about each symphony is a "description", they are very wrong indeed. Deryck is almost entirely concerned with analysis here, and wonderfully comprehensible for the layman it is. Now, description is a very different thing than analysis. Musical description is quite useless. Just listen to the work in question, why bother to describe what the music says far better? Musical analysis is a personal interpretation; it may or may not be useful to the curious listener, but it certainly doesn't waste your time with what you had much better listen to. Liner notes, when they deal with the music itself and not with history, usually combine a great deal of pedestrian description and a little superficial analysis. Let me try to show why this is not the case with Deryck. Here are just a few examples from his musical analyses; some of them, not surprisingly, come from the "biographical" parts of the essays:
The first movement [of the Third Symphony] is the most original and flabbergasting thing Mahler ever conceived. To express the primeval force of nature burgeoning out of winter into summer, he built an outsize, proliferating sonata structure out of a plethora of 'primitive' material: a rugged F major – D minor march tune for unison horns, like a great summons to awake; deep soft brass chords, eloquent of hidden power; sullen D minor growls of trombones, like primordial inertia; bayings of horns, upsurgings of basses, shrieks of woodwind, subterranean rumbling of percussion, and gross, uncouth trombone themes, like monstrous prehistoric voices.
In the Fifth Symphony, although it has no actual programme, there are two manifest and utterly opposed attitudes which are set side by side, with so little reconciliation between them as to threaten the work with disunity. The symphony might almost be described as schizophrenic, in that the most tragic and the most joyful worlds of feeling are separated off from one another, and only bound together by Mahler's unmistakable command of large-scale symphonic construction and unification.
All this explains why Mahler called the Sixth his 'Tragic' Symphony. It might seem strange for him to give this title to one particular work, when he is so widely regarded as altogether a 'tragic' composer. Yet after all, six of his eleven symphonic works – Nos. 1, 2, 3, 5, 7 and 8 – culminate in a blaze of triumph in the major; another – No. 4 – dies away in blissful serenity, also in the major; and three others – The Song of the Earth, No. 9 and No. 10 – fade out in resigned reconciliation, once more in the major. The Sixth alone offers no escape, ending starkly in the minor mode – that essential symbol of the nineteenth-century tragic composer.
[On the Eighth Symphony:]
Faust is, after all, Goethe seems to say, a symbol of questing humanity, and the various aspects of humanity's quest cannot be separated from one another; if it leads at times to widespread folly and wholesale catastrophe, it still survives and continues, impelled by a desire to struggle onwards and upwards. And the belief of Goethe and Mahler – certainly hard to cling to in times such as ours – is that the quest will eventually succeed, by culminating in the metaphysical experience of absolute wisdom, power and love. It is in this sense that Mahler's Eighth is the Choral Symphony of the twentieth century: like Beethoven's, but in a different way, it sets before us an ideal which we are as yet far from realizing – even perhaps moving away from – but which we can hardly abandon without perishing.
The sheer size of the work might suggest megalomania, but Mahler needed it to express his tremendous concept. The huge forces (responsible for the non-Mahler title 'Symphony of a Thousand'), as well as the large-scale forms, are handled with extraordinary clarity. What flaws there may be are part and parcel of a work which strives so heroically to elevate man to the stature of a god.
Makes you eager to explore Mahler's symphonies, doesn't it? It sure does. I have listened to all I could find on my shelves, namely Nos. 4, 5, 6, 8 and 9. Too bad I still find him tediously prolix and relentlessly chaotic. But that – I freely admit – is my own fault. And yet, though his music leaves stone cold, after listening to these five symphonies together with Deryck's little book, I do claim I understand Mahler's mind at least a little better. What a bizarre creature!
"Mahler as Man and Artist" and the biographical sections further in the book are the perfect complement to the musical analyses. Mahler was by all accounts an extremely fascinating bundle of contradictions, as improbable a human being as there ever was one. Deryck draws a vividly unforgettable portrait of him. He took himself a great deal too seriously and his behaviour often bordered on megalomania, yet he could on occasion be charming, witty and amusing. He was a workaholic and spared nobody, least of all himself, yet this propensity to burn the candle from both ends was backed up by musical genius that flourished both in creative (composition) and re-creative (conducting) direction. Mahler's pathological obsession with suffering and death, Deryck argues, may be traced to his wretched childhood; he outlived five of his siblings during those years, including his favourite brother who died after a long illness. Mahler's acute sense of loneliness, of permanent and irredeemable estrangement from the human race, probably had, in those fiercely anti-Semitic times, a lot to do with his Jewish descent. Again, few quotes in Deryck's own words will show the unique quality, if not really the vast scope, of his writing better than I could possibly describe it:
Of all the late romantics, Mahler speaks most clearly to our age. An heir of Beethoven and Wagner, he was intensely preoccupied with this discrepancy between aspiration and weakness. His persistent theme is "The spirit is willing, but…' – no, not 'the flesh is weak'; rather, the spirit is willing, but is undermined by its own fatal weakness – faced by life's frustrations, it is a prey to discouragement, bitterness, emptiness, despair. This general human dilemma was acute in Mahler's case, as we can see by considering him as an individual.
Skipping over his schooldays, we see him next as a youth in Vienna, studying at the Conservatoire. Outwardly, he is normal (if specially gifted) student: he wins piano and composition prizes; revolts against authority and indulges in the customary pranks; gets to know Bruckner, a man of fifty-odd teaching at the University, and Hugo Wolf, a fellow-student with whom he shares rooms. But tension still surrounds him: his two closest friends are both mentally unstable (one, Hans Rott, a talented composer, later died in an asylum, as did Wolf). Mahler's inner preoccupation with the riddle of existence, the inescapable facts of cruelty, pain and death, persists. He seeks an answer in German romantic literature, in the philosophy of Schopenhauer and Nietzsche, and above all in the music of Beethoven and Wagner. In his darkest moments, he contemplates suicide.
Fortunately, life claimed him. His tension, never to be resolved, found an outlet in activity. Such was the wealth of his nature that this activity had to be twofold – creative and re-creative, composing and conducting; and he pursued both callings with heart and soul. No other musician, except Wagner, possessed in such equal measure the introvert's capacity for self-absorption, the extrovert's capacity for self-assertion, and the iron will to weld them together and force them to do its purpose.
[As a matter of fact, at least one other nineteenth-century musician possessed all these qualities: Franz Liszt. Never mind.]
[On the tricky subject of program music:]
Nevertheless, programmes were not just a game. The romantics intended their symphonies to be expressive of life; the difficulty was explaining in words just what they expressed. Thus Tchaikovsky, when Taneyev objected to the Fourth Symphony's programmatic nature, replied: 'I… don't see why you should consider that a defect. On the contrary I should be sorry if symphonies that meant nothing flowed from my pen…. Most assuredly my symphony has a programme, but one that cannot be expressed in words: the attempt would be ludicrous. But is not this proper to a symphony? Should not a symphony reveal those wordless urges that hide in the heart, asking earnestly for expression?'
The trouble is that words tend to produce concrete images, and these distract from the music's real purport, which is emotional or psychological. Hence Mahler, asked by a journalist for the 'meaning' of his Second Symphony, replied: 'I believe I have expressed my intention clearly enough in the music. When I conceived it, I was in no way concerned with a detailed programme of events, but at most with an emotion.' Yet he eventually gave the Second a programme – only to reject it later! But this is understandable: he wanted, he said, to leave the interpretation of the 'individual insight of the listener'; finding little insight, he tried to explain in words; finding the words taken literally instead of symbolically, he withdrew them.
[Having quoted complete Edmund Blunden's "Report on Experience" in the last section of the book, Deryck concludes:]
The report of a puzzled Englishman, reasserting against the grim realities of life the faith of his fathers. Mahler was just as puzzled: he had not seen war, but he had only too realistically imagined it; and he had seen too much madness, suicide and early death. What is worse, he had a destructive inner stress, which he could not resolve by asserting an inherited faith. He delved deep into the horror of life; he was forced to confront, with a divided and tormented mind, a possible ultimate nihilism. Yet through all his gruesome revelations of the abyss shine his love and praise of life, his noble and unquenched courage, and above all his utter integrity and fidelity to the truth – as he saw it. His report on experience, taken as a whole, may seem a disquieting one, but it was a true one, his own – could it have been anyone else's? And in the end he too could say with Blunden: 'Over there are faith, life, virtue in the sun'.
I don't know how dated all this information is, but I do suspect it has survived the test of time pretty well; perhaps the few brief references to Mahler's neglect (hard to believe today when his complete symphonies are as ubiquitously recorded as Beethoven's!) are the only truly dated parts. After all, Deryck deals mostly with Mahler's music. This hasn't changed at all for the last 50 years so; our perception of it has, but that's a different and largely irrelevant story: those who wish to explore seriously the works of given composer should be immune to pop fashions and academic propaganda. Much the same, I suspect, is the situation with Mahler the man. In spite of much new biographical material that has appeared since, the mammoth biography by La Grange for instance, I doubt there are any startling revelations among it. The basics must have been well known even 50 years ago. Deryck needs no more. He picks his apples directly from the tree. And he bakes a delicious apple pie.
I imagine this little book must be quite a treat for Mahlerian neophytes. As an introduction, obviously all it was intended to be, it is remarkably close to perfection. It is a pleasure to have it on the shelves as a reference; the lyrics alone are worth the price of admission, and there is so much more on these 120 pages. It must be said, however, that the book doesn't quite supersede the rest of Deryck's writings on Mahler. In Vindications, there are three essays entirely dedicated to the composer and they do contain some important material not to be found here. "The Word and the Deed", for example, explains in much greater detail the historical background of the Eighth Symphony, its roots in the humanism of Beethoven and the French Revolution yet radical departure from it, and even goes into some additional detail about the music. In short, if you enjoy this book, be sure to have Vindications handy.
One last thing. With the possible exception of Wagner, this volume on Mahler is the only glimpse how Deryck might have applied his own theory of music as an emotional language on the whole output of certain composer in order to estimate his contribution to civilisation. If you are fan of Deryck's writing in general, this is a priceless opportunity. The result eloquently explains why he was reportedly instrumental in the Mahler craze that started in the 1960s and led to major re-evaluation of his stature as a composer (as a conductor he had never been in such need). It also makes me sad that today, at least to my knowledge, there are no musicologists of Deryck's calibre, able to evaluate the works of the great composers with his singular combination of burning passion and scientific impartiality, not to mention write with unfailing lucidity and arresting authorial voice.
This book is an amalgam of program notes and magazine articles, grafted onto a booklet that Cooke wrote in 1960 for the BBC, which has become the introductory essay "Mahler as Man and Artist." Cooke is one of Mahler's champions who helped to kindle the worldwide conflagration that became Mahler-mania. As always, his criticism is readable, although the occasional nature of the source material does not enable the detailed analysis that would have been so welcome. This is not the only one of Cooke's books that leave one wondering "what might have been," had he had a decent lifespan.
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Have fun on the farm
The small town of Templeton, just six miles south of Paso Robles, has all the wine cred of its neighbor, but with a farm-friendly bent. Try your hand at making goat cheese, eat locally grown food, and stay at a cozy bed and breakfast that just happens to double as a vineyard.
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Hollow Forms and Urns - A Workshop With Mike Mahoney DVD
In this six chapter video, Mike Mahoney shows how to turn beautiful hollow forms and urns. He covers design, techniques, tools selection and vacuum chucking.
DVD 100 Minutes
Notice to residents of California: Please read our Proposition 65 warning.


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Most issues related to the payment of debts and bills by hospital districts are common to all hospitals and beyond the scope of this manual. However, there are two issue areas which require discussion- the obligation of hospital districts to pay various federal, state, and local taxes and restrictions on the ability of hospital districts to provide "gifts" under the Washington Constitution.
In general, public hospital districts are subject to many different taxes, as are private persons, corporations and private not-for-profit hospitals. On a state level, public hospital districts are taxed similarly to private not-for-profit hospitals, although some distinctions are made for governmental status as set forth below. On a federal level, far more uniqueness exists due to the fact that public hospital districts are political subdivisions of the state.
Washington state taxes can be divided into two general categories, excise taxes and property (ad valorem) taxes. Excise taxes are applied to activities and, therefore, are considered voluntary in the sense that they can be avoided by not engaging in the activity taxed. Property taxes are applied to the value of property owned by a taxpayer and are considered involuntary in that they apply to property annually, whether or not the property is used or transferred in any manner.
Further Legal Background
An excellent summary of Washington state excise taxes applicable to all hospitals can be found in WAC 458-20-168 (referred to by the Department of Revenue as "Rule 168"). The Rule discusses the applicability and the exemptions for the Business and Occupations tax and the Retail Sales tax. The discussion below will focus on the uniqueness of the Washington state excise taxes with regard to public hospital districts.
The Business and Occupations tax is levied and collected from every person or company who engages in a business activity within the State of Washington. It is clear that the tax is applicable to public hospital districts, as the definition of "person" or "company" to whom the tax is subject includes "municipal corporations and political subdivisions of the State of Washington."
The Washington State Supreme Court reviewed the applicability of the tax to a municipal corporation rendering sewer service and held that this was clearly an activity subject to the Business and Occupations tax, even though the payments to the city were for the reimbursement of construction expenses and did not represent a taxable gain or profit to the city. [City of Kennewick v. State, 67 Wn. 2d 589 (1965)]
governs business and occupations tax owed by hospital districts. Public hospital districts are required to pay tax on gross income derived as compensation for medical services to patients at a rate of 1.5 percent, unless payment is from a governmental program such as Medicare or Medicaid, in which case no tax is levied. Private not-for profit hospitals are subject to the same tax rate provided that they meet certain not-for-profit criteria.
Other activities by public hospital districts that generate gross revenues from sources other than direct patient care may be subject to the Business and Occupations tax. These non-hospital services are taxed at a rate of two percent. For PHDs that have affiliated non profit organizations however, amounts received for fundraising activities are exempt from both business and occupation tax and sales tax. Fundraising is defined as either accepting contributions of money or other property or activities involving the anticipated exchange of goods or services for money.
Rule 189 summarizes the applicability of business and occupations tax to municipal corporations. The Rule makes it clear that municipal corporations are taxable with respect to amounts derived from any "utility or enterprise activity" for which a specific charge is made. An "enterprise activity" is an activity financed and operated similar to a private business activity. This includes activities which generally are in competition with private businesses and are over 50% funded by user fees. The rule states that "the term does not include activities which are exclusively governmental." Examples of enterprise activities are admission fees to special events, user fees (lockers, checkrooms), the granting of a license to use real property, user fees for parking, sales and rental of tangible personal property.
Other miscellaneous exemptions
from the Business and Occupations tax for public hospital districts
are as follows:
Sales taxes generally are levied on each retail sale in the state and are imposed on each successive retail sale of the same property. The sales tax is applicable to the sales of tangible personal property and certain specified services, but not to the provision of medical or healthcare services. The use tax is an equivalent to the sales tax but applies to situations where there is a consumption of goods or services in the state and the sales tax has not been paid. For example, out of state purchasers must pay the use tax when goods are brought into the state and used here. Also, if goods are purchased which are not subject to the sales tax (for example, a wholesaler who purchases goods for resale) but the goods are then converted to a taxable situation (such as the consumption of the goods by the wholesaler), the use tax must be paid. The state's share of the sales and use tax is equal to 6.5% of the selling price. Local jurisdictions may add additional sales tax to which public hospital districts are subject.
As a buyer, public hospital districts are clearly subject to the Sales and Use tax. It is also clear that sales of medical supplies, durable equipment and consumables, with the exception of prosthetic devices and ostomic items to hospitals, are subject to the Retail Sales tax.
Sales of drugs, medicines, prescription lenses, orthotic devices, medical oxygen or other substances prescribed to medical practitioners are exempt from the Retail Sales tax where the written prescription bearing the signature of the issuing medical practitioner and the name of the patient for whom prescribed is retained and such sales are separately accounted for. However, dietary supplements or dietary adjuncts do not qualify for this exemption, even though prescribed by a physician. Exemptions for use taxes are the same as those for sales taxes.
Additionally, there is an exemption to the sales tax for fundraising by nonprofit organizations. This topic is discussed above under "Business and Occupations Tax on Non-Profit Organizations."
A real estate excise tax is assessed
against sales of real property in the State of Washington. [RCW
and WAC 458-61-050]
The payment of the tax is imposed upon the transferor and is payable at the time of sale. The tax is based upon the selling price of the property. The rate imposed is 1 28/100% of the selling price.
In addition to the state tax, counties and cities may choose to impose an additional local tax on the transfer. Therefore, the total tax payable may vary from county to county, and from properties in one area of the county to those in another.
The real estate excise tax does not apply to transfers from Washington State municipal corporations. [WAC 458-61A-205]
Starting in 1976, all leases of public property in Washington became subject to an excise tax in lieu of property tax. Leasehold excise tax is intended to replace the annual ad valorem tax on leasehold interests in tax exempt property leased by non-exempt users.
There is hereby levied... a leasehold excise tax on the act or
privilege of occupying or using publicly owned real or personal
property through a leasehold interest...
There is hereby levied... a leasehold excise tax on the act or
privilege of occupying or using publicly owned real or personal
property through a leasehold interest...
Like the sales tax, the leasehold excise tax is an obligation of the lessee but must be collected by the lessor and, if not properly collected, becomes the obligation of the lessor. The tax currently is applied at a rate of 12.84% and is based on "contract rent." In other words, with every lease payment to a public entity, the lessee is required to separately calculate and pay an additional 12.84% of the rent. Cities and counties may levy up to 6% of the tax, thereby reducing the state's portion.
The statute contains several exemptions, including temporary leases of one month, leases with taxable rents not exceeding $250 annually. Because the leasehold excise tax is intended to be a tax in lieu of property tax,
allows a credit for leases executed with an effective date of April 1, 1986 or later computed equal to the amount the tax exceeds the property tax that would apply to the leased property if it were privately owned.
In a memo dated May 30, 1986, from the Department of Revenue to a lessor/lessee subject to leasehold excise tax, the Department set forth a procedure for a valuation request in order to qualify for the credit based on the property tax that otherwise would have been paid. The procedure is as follows:
Where a public hospital district leases real or personal property from a private person or entity, it is entitled to a property tax exemption similar to the exemption enjoyed by private not-for-profit hospitals.
As municipal corporations, public hospital districts are constitutionally exempt from the payment of property taxes levied by the state and local governments.
This is a significant distinction between public hospital districts and private not-for-profit hospitals which must demonstrate and maintain a charitable status in order to remain tax exempt. For example, a private not-for-profit hospital that leases a large portion of the hospital to a for-profit entity, such as a clinic, may jeopardize the entire tax exemption of the hospital.
states that property must be used exclusively for purposes for which exemption is granted. If a private not-for profit hospital loses its property tax exemption, it will also lose its Business and Occupations tax exemption.
See RCW 82.04.4289.
However, a public hospital district that does the same merely would be required to collect a leasehold excise tax for the portion of the leased property.
Leasehold Excise Taxes, above.
states the conditions for obtaining exemptions by non-profit organizations. In general, the property must be used exclusively for the actual operation of a hospital and irrevocably dedicated to the purposes of the hospital; the facilities and services must be available to all regardless of race, color, national origin or ancestry; the hospital must be licensed; the Director of the Department of Revenue must have access to the books and records of the hospital. The exemption should be applied for through the Department of Revenue as soon as a lease is entered into. Exemption for real property does not apply for the first year of the lease.
Public hospital districts are exempt from federal income taxation based on an implied statutory immunity under the provisions of the Internal Revenue Code. The doctrine of implied statutory immunity applies to states, their political subdivisions or enterprises that are integral parts of either states or political subdivisions. An entity is treated as political subdivision of a state if it has at least some of the sovereign powers of taxation, eminent domain or police powers. Because public hospital districts have both the powers of taxation and eminent domain, they qualify as political subdivisions.
Although historically it was thought that states and political subdivisions that engaged in governmental functions (as opposed to proprietary functions) were immune from federal income tax based on constitutional grounds, the governmental function/proprietary function test was abandoned by the United States Supreme Court in State of New York v. United States, 326 U.S. 572 (1946). The existing immunity is simply based on the Internal Revenue Service's ("IRS") interpretation of the Internal Revenue Code as reflected in its administrative rulings. The IRS has interpreted the provisions of the Internal Revenue Code imposing income tax on corporations as not being applicable to states or political subdivisions unless there is an express imposition of tax. One example of an express provision is Section 511(a)(2)(B), which expressly imposes unrelated business income on "any college or university which is an agency or instrumentality of any government or any political subdivision thereof, or by any agency or instrumentality of one or more governments or political subdivisions." There is no comparable provision imposing federal tax on any other types of state agencies or political subdivisions such as public hospital districts.
As result, based on the implied statutory immunity, the income of public hospital districts should not be subject to federal income tax regardless of whatever activities they undertake. Public hospital districts are also not required to file federal income tax returns. Contributions to public hospital districts qualify for the maximum charitable contribution deduction limit of 50 percent under Sections 170(a)(1) and 170(c)(1) of the Internal Revenue Code. Finally, interest paid by public hospital districts on borrowings are excluded, with certain exceptions, from the lender's gross income under section 103(a) of the Internal Revenue Code.
Although all income of public hospital districts is exempt from federal income tax based on the implied statutory immunity, some public hospital districts also may seek to obtain an exemption from federal income taxation under Section 501(c)(3). The principal advantages of a public hospital districts seeking such exemption are as follows:
A public hospital district exempt under Section 501(c)(3) may be taxable on its unrelated business income under Section 511 of the Internal Revenue Code. In Private Letter Ruling 814005, the Internal Revenue Service concluded that the unrelated business income of a local governmental instrumentality that seeks and obtains an exemption under Section 501(c)(3) is subject to taxation under Section 511 of the Code. This ruling would appear to be contrary to implied statutory immunity. In addition, Private Letter Rulings merely are a statement of the Internal Revenue Service's interpretation and are not to be used or cited as precedent by the Internal Revenue Service's own declaration.
While hospital districts are clearly authorized -- like all local governments -- to pay those bills and claims which are related to their purposes and powers, hospital districts also must deal with an over-riding constitutional limit on the ability of governments to make "gifts" or to use funds to own stock in corporations.
The restriction is contained in Article VIII, Section 7 of the State Constitution: "No county, city, town or other municipal corporation shall hereafter ... become directly or indirectly the owner of any stock in or bonds of any association, company or corporation." Hospital districts must recognize
the limits created by this provision.
Most of the issues raised by Article VIII have been covered under specific topics in this Manual. See, for example, discussions relating to: