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Regulation S-K
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Regulation S-K is a prescribed regulation under the US Securities Act of 1933 that lays out reporting requirements for various SEC filings used by public companies. Companies are also often called issuers (issuing or contemplating issuing shares), filers (entities that must file reports with the SEC) or registrants (entities that must register (usually shares) with the SEC).
- 1 Applicability
- 2 Rules, regulations, and schedules commonly associated with Regulation S-K
- 3 Regulation S-K: Highlights by item
- 3.1 Item 10: General
- 3.2 Business
- 3.3 Securities of the registrant
- 3.4 Financial information
- 3.4.1 Item 301: Selected Financial Data
- 3.4.2 Item 302: Supplementary Financial Information
- 3.4.3 Item 303: Management's discussion and analysis (MD&A) of financial condition and results of operations
- 3.4.4 Item 304: Changes In and Disagreements With Accountants on Accounting and Financial Disclosure
- 3.4.5 Item 305: Quantitative and Qualitative Disclosures about Market Risk
- 3.4.6 Item 307: Disclosure Controls and Procedures
- 3.4.7 Item 308: Internal Control over Financial Reporting
- 3.5 Management and "Certain Security Holders"
- 3.5.1 Item 401: Directors, Executive Officers, Promoters and Control Persons
- 3.5.2 Item 402: Executive Compensation
- 3.5.3 Item 403: Security Ownership of Certain Beneficial Owners and Management
- 3.5.4 Item 404: Transactions with Related Persons, Promoters and Certain Control Persons
- 3.5.5 Item 405: Compliance with Section 16(a) of the Exchange Act
- 3.5.6 Item 406: Code of ethics
- 3.5.7 Item 407: Corporate Governance
- 3.6 Registration Statement and Prospectus Provisions
- 3.6.1 Items 501 and 502: Cover pages
- 3.6.2 Item 503: Prospectus Summary, Risk Factors, and Ratio of Earnings to Fixed Charges
- 3.6.3 Item 504: Use of Proceeds
- 3.6.4 Item 505: Determination of Offering Price
- 3.6.5 Item 506: Dilution
- 3.6.6 Item 507: Selling Security Holders
- 3.6.7 Item 508: Plan of Distribution
- 3.6.8 Item 509: Interests of Named Experts and Counsel
- 3.6.9 Item 510: Disclosure of Commission Position on Indemnification for Securities Act Liabilities
- 3.6.10 Item 511: Other Expenses of Issuance and Distribution
- 3.6.11 Item 512: Undertakings
- 3.7 Exhibits
- 3.8 Items 801–802: Industry Guides
- 3.9 Items 901–915: Roll-up Transactions
- 4 Interpretations and Extensions of Regulation S-K
- 5 Notes
- 6 References
- 7 See also
- 8 External links
In a company's history, Regulation S-K first applies with the Form S-1 that companies use to register their securities with the U.S. Securities and Exchange Commission (SEC) as the "registration statement under the Securities Act of 1933". Thereafter, Regulation S-K applies to the ongoing reporting requirements in documents such as forms 10-K and 8-K.
Regulation S-K applies to:
- registration statements under the Securities Act to the extent provided in the forms to be used for registration under that Act;
- registration statements under section 12 of the Securities Exchange Act of 1934, also known as subpart C of part 249 of this chapter (17 CFR Part 229);[clarification needed][1]
- annual or other reports under sections 13 and 15(d);[2][3]
- going-private transaction statements under section 13;
- tender offer statements under sections 13 and 14;[4]
- annual reports to security holders and proxy and information statements under section 14; and
- any other documents required to be filed under the Exchange Act, to the extent provided in the forms and rules under that Act.
A public company is initially impacted by Regulation S-K with its IPO (initial public offering of shares). Form S-1 contains the basic business and financial information on an issuer with respect to a specific securities offering. Investors may use the prospectus to consider the merits of an offering and make educated investment decisions. A prospectus is one of the main documents used by an investor to research a company prior to an initial public offering.
Form S-1 has an OMB approval number of 3235–0065 and the online form is only 8 pages. However, the simplicity of the form's design is belied by the OMB Office's figure of the estimated average burden – 972 hours. "SEC Form S-1" (PDF).
Regulation S-K (the "K" can be thought of as a reporting classification as for Form 10-K) cannot be considered in a vacuum, and indeed all the securities regulations and associated law may form a very large body of information. Professionals in the field of securities compliance reporting will need to be aware of other rules and regulations as noted at the Division of Corporation Finance.[5][6]
Rules, regulations, and schedules commonly associated with Regulation S-K[edit]
- Regulation S-X [17 CFR Part 210]:[7] Form and content of and requirements for financial statements
- Regulation M-A [17 CFR 229.1000 – 229.1016]:[8] Mergers and acquisitions
- Regulation AB [17 CFR 229.1100 – 229.1123]:[9] Asset-backed securities
- Industry Guides: Securities Act and Exchange Act Industry Guides
- General Rules and Regulations from the Securities Act of 1933 [17 CFR Part 230]
- Rule 144 [17 CFR 230.144]: Defines persons legally deemed not to be engaged in a distribution and therefore not treated as underwriters
- Regulation C [17 CFR 230.401 – 230.498]:[10] Registration and filing requirements
- Regulation D [17 CFR 230.501 – 230.508]:[11] Rules for limited offer and sale of securities without registration
- Regulation S [17 CFR 230.901 – 230.905]:[12] Rules governing offers and sales made outside the United States
Regulation S-K: Highlights by item[edit]
Item 10: General[edit]
Item 10 suggests management make reasonable projections for the future. Security ratings are voluntarily permitted for classes of debt securities, convertible debt securities, and preferred stock. Incorporation by reference is defined; no piggy-back referencing (no reference to a reference in another filed document) is allowed. Non-GAAP financial measures are discouraged. Smaller companies are allowed to only fill in items 101, 201, 301, 302, 303, 305, 402, 404, 407, 503, 504, and 601.
Item 101: Description of Business[edit]
The initial portion of this information is relatively simple – e.g., incorporation and address – but item 101 then asks for how the company is doing in its various industry segments and a thorough description of both the company's current business and how it intends to do business in future. These requirements have been criticized[by whom?] for their potential assistance to the company's competitors. Some requirements for reports to shareholders are also stated.
Item 102: Description of Property[edit]
This section requires disclosure of information on physical property, such as land, buildings such as plants, mines, oil, and gas reserves;[clarification needed] this requirement has likewise been criticized, by some commenters to the December 12, 2007 concept release[13][by whom?] for potentially assisting a company's competitors. Industry Guides sometimes indicate what must be disclosed.
Item 103: Legal Proceedings[edit]
This section requires disclosure of any material pending legal proceedings (other than ordinary routine litigation incidental to the business, such as lawsuits against an insurance company's customers) to which the registrant or any of its subsidiaries is a party or of which any of their property is the subject; this especially includes "environmental actions" and any (other) proceedings known to be under contemplation by governmental authorities. This section must include a description of the factual basis alleged to underlie the proceedings and the court action(s) sought.
Securities of the registrant[edit]
Item 201: Market Price of and Dividends on the Registrant's Common Equity and Related Stockholder Matters[edit]
While this information is usually available through Internet search engines, it must still be disclosed in detail. This disclosure is especially important for smaller companies whose stocks trade infrequently and for companies trading on multiple markets (including more than one market per type of common stock). The number of shareholders and all holders of five percent or more of shares must be revealed.
Dividend history and intent to pay or not pay dividends must be discussed. Securities authorized for issuance under equity compensation plans must be revealed; this also involves Regulation S-X. A performance graph that shows the "yearly percentage change in the registrant's cumulative total shareholder return on a class of common stock" is required. Figures must also be compared with one or more "peer issuer(s) selected in good faith".
Item 202: Description of Registrant's Securities[edit]
This section involves describing different share classes and any provisions of the registrant's charter or by-laws that affect them, such as any clauses that may act as a "poison pill". In addition, such factors as liability of shares to foreign tax must be disclosed.
Financial information[edit]
Item 301: Selected Financial Data[edit]
This item asks for selected financial data to be presented, in a comparative columnar form, for each of the last five fiscal years and any additional fiscal years necessary to prevent the information from being misleading.[15] Such financial data should include net sales or operating revenues, income (loss) from continuing operations, income (loss) from continuing operations per common share, total assets, long-term obligations and redeemable preferred stock, and cash dividends declared per common share.[16] The financial data can also include any additional items that would help with understanding the financial condition and results of operations.[17]
Item 302: Supplementary Financial Information[edit]
Regarding quarterly financial data, this item looks for changes caused by such events as: disposals of business segments; extraordinary, unusual or infrequently occurring items; and matters related to gas and oil. Regulation S-X is relevant to this item.
Item 303: Management's discussion and analysis (MD&A) of financial condition and results of operations[edit]
Item 303 requires a narrative explanation of any changes in the financial condition or results of operation of a company. The SEC expects that the MD&A meaningfully reflects the results of operations, liquidity, capital resources, and the impact of inflation.[18] Its objectives are: to provide in one section of a filing, material historical and prospective textual disclosure enabling investors and others to assess the financial condition and result of operations of the registrant, with particular emphasis on the registrant's prospects for the future.[19] Because the registrant must disclose a known trend or uncertainty that would likely have a material effect on the registrant's financial condition or result of operations, the MD&A should include management's identification and evaluation of the information important to providing investors and others an accurate understanding of the company's current and prospective financial position and operating results.[20] Per Regulation S-K, in the MD&A companies are required to disclose any known trends, events, or uncertainties that are "reasonably likely to result in a registrant's liquidity increasing or decreasing in a material way".
This section can be lengthy. E.g., in Google, Inc.'s 2009 10-K filing, the "Management's discussion and analysis of financial condition and results of operations" section was 20 pages long.[21]
Item 304: Changes In and Disagreements With Accountants on Accounting and Financial Disclosure[edit]
This item highlights any disagreements between the company and its auditors and accountants. Such disagreements can cause difficulties with the validity of financial statements and with Regulation S-X, so are rarely reported under this item.[citation needed]
Item 305: Quantitative and Qualitative Disclosures about Market Risk[edit]
Companies are given a choice of three disclosure alternatives:
- Tabular presentation of information related to market risk sensitive instruments;
- Sensitivity analysis of potential loss in future earnings, fair values, or cash flows of market risk sensitive instruments; or
- Value-at-risk disclosures of the potential loss in future earnings, fair values, or cash flows of market risk sensitive instruments from relevant market rates or prices.
This disclosure may be done either mathematically or with a narrative explanation within, for instance, the company's Annual Report.[22]
Item 307: Disclosure Controls and Procedures[edit]
This extremely brief item asks "Disclose the conclusions of the registrant's principal executive and principal financial officers ... regarding the effectiveness of the registrant's disclosure controls and procedures ... as of the end of the period covered by the report, based on the evaluation of these controls and procedures".[23] Despite its brevity, this item requires significant auditing and other work.[citation needed]
Item 308: Internal Control over Financial Reporting[edit]
As directed by Section 404 of the Sarbanes-Oxley Act of 2002, the SEC adopted the rule that is now Item 308, requiring subject companies to include in their annual reports a report of management on the company's internal control over financial reporting. The internal control report must include:
- A statement of management's responsibility for establishing and maintaining adequate internal control over financial reporting for the company;
- Management's assessment of the effectiveness of the company's internal control over financial reporting as of the end of the company's most recent fiscal year;
- A statement identifying the framework used by management to evaluate the effectiveness of the company's internal control over financial reporting; and
- A statement that the registered public accounting firm that audited the company's financial statements included in the annual report has issued an attestation report on management's assessment of the company's internal control over financial reporting. This attestation report must likewise be filed as part of the annual report, and management must make certifications required by Sections 302 and 906 of the Sarbanes-Oxley Act.
Management and "Certain Security Holders"[edit]
Item 401: Directors, Executive Officers, Promoters and Control Persons[edit]
This item indicates who is running the company and what financial stake they have in it. Also required to be disclosed are relationships such as family members; significant employees who are not directors or officers; backgrounds and experience in business of all parties; other directorships; and promoters and control persons.[clarification needed]
Item 402: Executive Compensation[edit]
While this disclosure is required in Form 10-K, it is often performed in the Annual Report and incorporated by reference in Form 10-K by large companies such as Pfizer.[25]
Item 403: Security Ownership of Certain Beneficial Owners and Management[edit]
The company must carefully furnish, to the very best of its knowledge, information about major shareholders in tabular format, as of the most recent practicable date, with respect to any person or "group" (see section 13(d)(3) of the Exchange Act for the definition of a "group") who is the beneficial owner of more than five percent of any class of the registrant's voting securities, the total number of shares beneficially owned and the amount the owner has the right to acquire, plus the address of each person or entity. This information may be found in form 10-K or in other places referred to in that form, such as the proxy statement; the latter is, like form 10-K, filed with the SEC's EDGAR system, entitled "DEF 14 A (Definitive Proxy Statement)".[26]
Item 404: Transactions with Related Persons, Promoters and Certain Control Persons[edit]
This item requires the disclosure of any conflicts or potential conflicts of interests, with a cut-off lower limit of $US120,000. What is required to be disclosed includes "any other information regarding the transaction or the related person in the context of the transaction that is material to investors in light of the circumstances of the particular transaction." The parties in question include multiple possible parties, such as directors, nominees for directorship, relatives, and all entities with indirect interests.
Item 405: Compliance with Section 16(a) of the Exchange Act[edit]
Under Section 16 of the Securities Exchange Act of 1934 directors, officers, and principal stockholders must file reports and must do so within certain time deadlines. Item 405 requires the company to examine these filings and, if any were late, to reveal this in a report in this section.
Item 406: Code of ethics[edit]
A company need not have a code of ethics; however, if they do not, they are required to explain why not, and most publicly traded companies have such a code.[27] If the company has a website then the code must be on it, although not necessarily on the front page.
Item 407: Corporate Governance[edit]
This has seven clauses:
- Director independence
- Board meetings and committees
- Annual meeting attendance
- Nominating committee
- Audit committee
- Audit committee financial expert
- Compensation committee
- Communications from shareholders
Other than the third, which is an attendance check with the count to be publicly reported, the other clauses allow significant flexibility in implementation (or even non-compliance, if an explanation is given). Most major corporations have adopted similar measures; as a result it is more easy to see, as compared to the era before passage of the Sarbanes-Oxley Act, how companies comparatively implement corporate governance.[citation needed]
Registration Statement and Prospectus Provisions[edit]
This section has a well-established regulatory history and is not prone to sudden large changes. Its main use is to cleanly and clearly specify, first, a consistent format that can be used to define the material needed for a prospectus and, second, how to assemble the material together.
Items 501 and 502: Cover pages[edit]
- Item 501: Forepart of Registration Statement and Outside Front Cover Page of Prospectus
- Item 502: Inside Front and Outside Back Cover Pages of Prospectus
A physical paper prospectus may be printed and handed or given to potential investors, or (more commonly today) an online prospectus may be used; both versions must contain essentially the same information, in plain English. The information in the prospectus must agree with the information in Form S-1. Some specifications of 501 and 502 clearly apply to paper prospectuses but the same format can be used for online prospectuses.
Some basic information is required: Name (and explanation if the name is similar to a well-known name), address, and phone number; title and amount of securities; offering price of the securities; whether there is already a market for the securities; name(s) of the lead or managing underwriter(s), if any, and the underwriting arrangements; and date of the prospectus.
Beyond these basics, the following are also required as prominent "legends" (text boxes): A statement of market risk (which must be clearly indicated in the table of contents); a "State legend" (any legend or statement required by the law of any state in which securities are to be offered); and the "Commission legend" (indicating that "neither the SEC nor any state securities commission has approved or disapproved of the securities or passed upon the accuracy or adequacy of the disclosures in the prospectus and that any contrary representation is a criminal offense"). It is possible to make available an incomplete prospectus, provided that there is a "Subject to Completion" legend prominently displayed and no sales effort is made.
Item 503: Prospectus Summary, Risk Factors, and Ratio of Earnings to Fixed Charges[edit]
Item 503 requires a summary of the company, including any problems, in addition to a discussion of risks (especially those that are specific to the company). Among the frequent risk factors for new companies are: lack of an operating history; lack of profitable operations in recent periods; weak financial position; weaknesses in the business or proposed business; or even a lack of a market for their common equity securities.[citation needed] Item 503 also requires a disclosure of the ratio of earnings to fixed charges, for companies that register debt securities.
Item 504: Use of Proceeds[edit]
This item requires disclosure of the purposes for which the proceeds from the securities to be offered should be used and the approximate amount intended for each purpose. If there are no clear plans for the proceeds, then this must be stated and reasons given for the stock offering. 504(7) notes that "[t]he registrant may reserve the right to change the use of proceeds, provided that such reservation is due to certain contingencies that are discussed specifically and the alternatives to such use in that event are indicated".
Item 505: Determination of Offering Price[edit]
This item has remained unchanged since passed into law on 16 March 1982.[citation needed] For common equity, where common equity is being registered when there is no established public trading market, or where there is a gap between the offering price and the market price, the various factors considered in determining such an offering price must be described. It may be specified that there is no rational means for determining a price.
Item 506: Dilution[edit]
This item requires the calculation and disclosure of how much dilution (a loss in value per share due to share issuance) will take place upon the stock distribution. The company must display:
- The net tangible book value per share before and after the distribution;
- The increase in such net tangible book value per share attributable to the cash paid by purchasers of the shares being offered; and
- The amount of the immediate dilution to be suffered by the purchasers.
Item 507: Selling Security Holders[edit]
Along with offering new shares in the Form S-1 prospectus, prior shareholders may also register some or all of their shares for sale. This item requires disclosure of any such share amounts, who is intending to sell, and how many shares they will have left over after the sale.
Item 508: Plan of Distribution[edit]
The distribution is the shares to be sold and the way and manner in which they will be sold.
If the securities will be underwritten, this item requires the company to: identify the underwriters; identify any relationships with the underwriters; note if the underwriting is committed (the underwriter must buy all the securities) or best-efforts (the underwriter only buys the amount of securities needed for sale to the public); and note any market-out clauses (which allow the underwriter to abandon the offering under certain stock-market conditions). The company must also disclose any other types of underwriting, such as interest or dividend reinvestment plans, that will be involved. Any plans for non-cash outlays such as acquisition, reorganization, readjustment, or succession must be noted.
The details of any distributions through broker-dealers must be disclosed. If the securities are to be offered on an exchange, the exchange must be indicated. If the registered securities are to be offered in connection with the writing of call options traded (or to be traded) on an exchange, such transactions must be described.
The company must provide a table that sets out the nature of the underwriters' compensation and the amount of discounts and commissions to be paid to the underwriter for each security and in total. The table must show the separate amounts to be paid by the company and any current shareholders selling their shares as part of the distribution. Offering expenses must be disclosed in the manner specified in item 511. All discounts and commissions to be allowed or paid to dealers must be disclosed.
If an underwriter has or may place a member on the company's board of directors, this must be disclosed. Any indemnification of underwriters[a] must also be disclosed; moreover, if the underwriting agreement provides for indemnification of the underwriters or their controlling persons against any liability arising under the Securities Act, a brief description must be given of such indemnification provisions.
The company must identify any finders (persons or entities who connect two parties for a fee) and, if applicable, describe the relationship between such finders and the company or any underwriter. Any principal underwriter[b] that intends to sell to any accounts over which it exercises discretionary authority[c] must be disclosed, including an estimate of the amount of securities intended to be thus sold.
If the underwriters or any selling group members[d] intend to engage in passive market making,[e] the company must describe this. Any transaction that the underwriter intends to conduct or has conducted during or before the offering that stabilizes, maintains, or otherwise affects the market price of the offered securities must also be disclosed.
Item 508 also specifies disclosure requirements for some warrant and rights offerings.
Item 509: Interests of Named Experts and Counsel[edit]
This item covers any kind of expert that might prepare a report to be included in or referenced by a registration statement, including lawyers and accountants. Accountants, moreover, "should note Rule 2–01 of Regulation S-X for the Commission's requirements regarding 'Qualification of Accountants' [that] discusses disqualifying interests".[citation needed] For example, in a registration statement it is reasonable that the company's lawyer will offer an expert opinion on the validity of the shares to be issued and the accountants will offer an expert opinion that the financial statements are correct. In general all material connections between the expert and the company and its principals must be disclosed, but such connections (other than employment for this purpose) are not common.[citation needed]
Item 510: Disclosure of Commission Position on Indemnification for Securities Act Liabilities[edit]
Item 510 demands that boilerplate be included in registration statements to the effect that "Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers or persons controlling the registrant pursuant to the foregoing provisions, the registrant has been informed that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is therefore unenforceable." This wording is not absolute; alternate phrasing can be found that adds statements such as: "in the event that a claim for indemnification against such liabilities (other than the payment by us of expenses incurred or paid by a director or officer of ours in the successful defense of the action, suit or proceeding) is asserted by the director or officer in connection with securities which may have been registered, we will, unless in the opinion of our counsel the matter has been settled by controlling precedent, submit to a court or appropriate jurisdiction the question whether such indemnification by us is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issues."[citation needed]
Item 511: Other Expenses of Issuance and Distribution[edit]
Item 511 requires an itemized statement of all expenses for the issuance and distribution of the securities to be registered. Typical expenses to be included are registration fees, Federal taxes, States taxes and fees, trustees' and transfer agents' fees, costs of printing and engraving, legal fees, accounting fees, and engineering fees.[citation needed]
Item 512: Undertakings[edit]
|This section needs attention from an expert in Finance. The specific problem is: Further information is needed as to what these "undertakings" are and whether this listing is of types of offering, types of undertakings, or whatever. (May 2012)
This item includes formal pledges (undertakings) that are applicable to whichever of 12 types of offering is being registered: Rule 415 offerings; subsequent Exchange Act documents by reference; warrants and rights offerings; competitive bids; incorporated annual and quarterly reports; equity offerings of nonreporting registrants; registration on Form S-4 or F-4 of securities offered for resale; accelerated becoming effective of registration statement; qualification of trust indentures under the Trust Indenture Act of 1939 for delayed offerings; registration statements permitted by Rule 430A; filings regarding asset-backed securities incorporating by reference subsequent Exchange Act documents by third parties; and filings regarding asset-backed securities that provide certain information through an Internet Web site.[30]
Item 601: Exhibits[edit]
Registration statements filed online with EDGAR will invariably require the attachment of exhibits. These filings include ongoing reporting requirements, so exhibits usually accompany filings of S-1, 10-K, 10-Q and 8-K forms. The following Securities Act forms commonly have exhibits: S-1, S-3, S-4, S-8, S-11, F-1, F-3 and F-4. The following Exchange Act forms commonly have exhibits: 10, 8-K, 10-D, 10-Q, and 10-K.[citation needed] A complete list of exhibits is in item 601.[31]
Exhibits are not 'merely exhibits' or accessories but are important documents in their own right and must include proper, complete disclosure. Also critical are director and officer certifications and any Codes of Ethics. A filer may add more exhibits (frequently news items) under Exhibit 99 "Additional Exhibits". These are often to be found in form 8-Ks, which are very broad forms used to notify investors of any unscheduled material event that is important to shareholders, but Exhibit 99 may show up in other places.
Items 801–802: Industry Guides[edit]
Securities Act Industry Guides (Item 801) and Exchange Act Industry Guides (Item 802) provide instruction sets on disclosure compliance for particular industries. Primarily affected are companies with oil and gas operations, interests in oil and gas, and programs or companies that are engaged or to be engaged in significant mining operations. Aside from mining and petroleum, guidance is also given on statistical disclosure by bank holding companies, unpaid claims and claim adjustment expenses of property and casualty insurance underwriters, and interests in real estate limited partnerships. The guides are divided into compliance with the Securities Act and the Securities Exchange Act but included in one PDF document, the SEC Industry Guides.
Items 901–915: Roll-up Transactions[edit]
In these transactions, small, private firms merge into a shell company, which goes public at the same time as the merger; this has the effect of several small competitors merging into a (theoretically) larger and more competitive entity. The resulting companies have not succeeded in general.[32] These items are thus rarely seen in filings. The sections involved are:
- Item 901: Definitions
- Item 902: Individual Partnership Supplements
- Item 903: Summary
- Item 904: Risk Factors and Other Considerations
- Item 905: Comparative Information
- Item 906: Allocation of Roll-up Consideration
- Item 907: Background of the Roll-up Transaction
- Item 908: Reasons for and Alternatives to the Roll-up Transaction
- Item 909: Conflicts of Interest
- Item 910: Fairness of the Transaction
- Item 911: Reports, Opinions and Appraisals
- Item 912: Source and Amount of Funds and Transactional Expenses
- Item 913: Other Provisions of the Transaction
- Item 914: Pro Forma Financial Statements; Selected Financial Data
- Item 915: Federal Income Tax Consequences
Interpretations and Extensions of Regulation S-K[edit]
Environmental Law and Climate Change Disclosure[edit]
Although never explicitly mentioned in Regulation S-K, SEC Guidance points to the four most pertinent sources of climate change-related disclosure requirements,[33] all contained in Regulation S-K: Item 101, Description of Business; Item 103, Legal Proceedings; Item 503(c), Risk Factors; and Item 303, Management's Discussion and Analysis ("MD&A"). These are also the items concerned with environmental laws and environmental impact.
Item 101 expressly requires disclosures of certain costs of complying with environmental laws. Item 101(c)(1)(xii) requires that appropriate disclosures be made as to the material effects that compliance with Federal, State and local provisions regulating the discharge of materials into the environment, or otherwise relating to protection of the environment, may have upon the expenditures, earnings and competitive position of the registrant and its subsidiaries.
Item 103 requires a registrant to briefly describe pending legal proceedings to which it or its property is a party, in particular any environmental impact litigation. A registrant also must describe material pending legal actions in which its property is the subject of the litigation. If a registrant is aware of similar actions contemplated by governmental authorities, Item 103 requires disclosure of those proceedings as well. Instruction 5 to Item 103 requires the disclosure of certain environmental litigation. Proceedings arising under any Federal, State or local provisions regulating the discharge of materials into the environment must be described if material, i.e., exceed 10 percent of the current assets of the registrant;[clarification needed] they must also be described if a governmental authority is a party to such proceedings and such proceedings involve potential monetary sanctions, unless monetary sanctions are to be less than $100,000.
Climate change disclosure remains a fuzzy topic but four principal themes are discussed in SEC guidance:[34] the impact of legislation and regulation; the impact of international accords; the indirect consequences of regulation or business trends;[clarification needed] and the physical impacts of climate change.[citation needed]
- ^ In the indemnification of underwriters, an agreement has been made to pay for any losses of an underwriter while conducting an underwriting.
- ^ A principal underwriter is a senior underwriter who makes decisions for all underwriters in the group, usually used for large offerings.
- ^ Discretionary accounts are accounts of clients who have permitted their brokers to initiate trades on the client's behalf.
- ^ Selling group members are current owners of stock who intend to sell some or all of this stock in the process of the share distribution.
- ^ Passive market making is a process in which a market maker is both an underwriter and a buyer of a company's securities in a secondary offering.[28][29]
- ^ "Securities Exchange Act of 1934: Section 12". Securities Lawyer's Deskbook. The University of Cincinnati College of Law.
- ^ "Securities Exchange Act of 1934: Section 13". Securities Lawyer's Deskbook. The University of Cincinnati College of Law.
- ^ "Securities Exchange Act of 1934: Section 15". Securities Lawyer's Deskbook. The University of Cincinnati College of Law.
- ^ "Securities Exchange Act of 1934: Section 14". Securities Lawyer's Deskbook. The University of Cincinnati College of Law.
- ^ "Division of Corporation Finance". Securities and Exchange Commission. Retrieved 2012-05-28.
- ^ "Statutes, Rules, and Forms". Division of Corporate Finance. 2012-05-16. Retrieved 2012-05-28.
- ^ "Regulation S-X". Securities Lawyer's Deskbook. The University of Cincinnati College of Law.
- ^ "Regulation M-A". Securities Lawyer's Deskbook. The University of Cincinnati College of Law.
- ^ "Regulation AB". Securities Lawyer's Deskbook. The University of Cincinnati College of Law.
- ^ "General Rules and Regulations promulgated under the Securities Act of 1933: Regulation C". Securities Lawyer's Deskbook. The University of Cincinnati College of Law.
- ^ "General Rules and Regulations promulgated under the Securities Act of 1933: Regulation D". Securities Lawyer's Deskbook. The University of Cincinnati College of Law.
- ^ "General Rules and Regulations promulgated under the Securities Act of 1933: Regulation S". Securities Lawyer's Deskbook. The University of Cincinnati College of Law.
- ^ http://www.sullcrom.com/siteFiles/Publications/SC_Publication_Oil_and_Gas_Reserves_Disclosure_42C1.pdf
- ^ "Annual Report for Ardent Mines Limited for 2009". EDGAR. SEC. 2009. Retrieved 2012-05-30.
- ^ See S-K Item 301, Instructions 1 and 2
- ^ See S-K Item 301, Instruction 2.
- ^ See Reg S-K, Item 303
- ^ Securities Act Release No. 6835 (May 18, 1989)
- ^ See Securities Act Release No. 6835 (May 18, 1989); Instructions to Item 303
- ^ Google's 2009 10-K filing
- ^ Wal-Mart Market risk assessment
- ^ "Regulation S-K: Item 307 – Disclosure Controls and Procedures". Securities Lawyer's Deskbook. The University of Cincinnati College of Law.
- ^ Pfizer Inc.(Schedule 14A)
- ^ Pfizer Inc. Form 10-K
- ^ Ford Proxy Statement
- ^ Sarbannes-Oxley Act and Codes of Ethics for Corporate Governance
- ^ "Glossary – P". Financial Industry Regulatory Authority. Archived from the original on 2010-12-24.
- ^ "Regulation M: Rule 103 – Nasdaq Passive Market Making". Securities Lawyer's Deskbook. The University of Cincinnati College of Law.
- ^ "Regulation S-K: Item 512 – Undertakings". Securities Lawyer's Deskbook. The University of Cincinnati College of Law.
- ^ "Regulation S-X: Item 601 – Exhibits". Securities Lawyer's Deskbook. The University of Cincinnati College of Law.
- ^ Corporate Governance, Incentives, and Industry Consolidations
- ^ "(SEC) Commission Guidance Regarding Disclosure Related to Climate Change" (PDF). SEC. 2010.
- ^ Disclosure topics, SEC Climate change guidance
See also[edit]
External links[edit]
- Securities Lawyers Deskbook
- Form Types Used for Electronic Filing on EDGAR
- Disclosure Obligations Of A Reporting Entity In Government Investigations
- Lawyerlinks, Regulation S-K Index
- Regulation S-B consolidation of rules into Regulation S-K
- Regulation S-T (General Rules and Regulations for Electronic Filings)
- SEC Approves Proposal Regarding Enhanced Proxy Disclosure (402(s) of Regulation S-K)
- Share Tender Offers for consideration of registered securities
- The web guide to SEC Regulation S-K
- Columbia Law Climate Change Securities Disclosures Resource Center
- (SEC) Commission Guidance Regarding Disclosure Related to Climate Change
- Securities Enforcement Manual, Second Edition: Tactics and Strategies
- Fundamentals of Securities Regulation, Fifth Edition


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Jess Wyatt
Posted by : March 20, 2013| On :
Wyatt was born July 24, 1975, to Sharon (Sherley) and Ricky Wyatt in Hale Center, and died March 15, 2013.
He graduated from Plainview School. Jess married Kristi Mahagan on July 8, 2002, in Abernathy.
He is survived by his wife Kristi Wyatt, of Hale Center; son Jaxon Wyatt of Hale Center; daughter Emily Wyatt of Hale Center; father Rick Wyatt and wife, Julie, of Mabank; mother Sharon Sherley of Lubbock; Mother and father-in-law Linda and Marshall Gibson of El Reno, OK; grandparents Barbara and Joe Pierce of Mabank, and Joretta and Alton Wyatt of Plainview; brothers Wade Wyatt and wife Kelsey of Malakoff, and Cooper Wyatt of Athens; sister Amy Jo Smith and husband Wade of Smyer; brother-in-law Jarrod Goree and wife Sarah, of Springtown.
He was preceded in death by grandparents Freda and J.D. Sherley.
A savings account has been established at Happy State Bank for his children, Emily and Jaxon Wyatt.

subset: commoncrawl


text:
ST. PETERSBURG, May 23 (Xinhua) -- China would work with other countries to meet challenges in an era of change and create a future of prosperity and development for the global economy, Chinese Vice President Li Yuanchao said here Friday.
Addressing the 18th St. Petersburg International Economic Forum, Li said the annual event had grown into an important platform for representatives of various countries to discuss ways of boosting world economic development.
"China applauds the important role it has played in building consensus and promoting common development," he said.
He said that, with the world economy in profound adjustment, realizing a global recovery remained a challenging job for all countries.
"Therefore, the theme of the forum, namely, 'Building Trust in An Era of Change,' is a highly relevant one," Li said.
The vice president put forth a four-point proposal on how to jointly meet challenges to achieve common development.
"First, we should enhance trust through opening up and promote opening up with trust," he said.
As economic globalization deepened, opening up was the sure way to prosperity and development, and trust was an important prerequisite for promoting opening up and cooperation, he said.
"Countries should, bearing in mind the overall interests of the global family, stay committed to mutual opening up, oppose protectionism, deepen economic cooperation, build an integrated global market, and foster a world economic environment featuring order, openness and fair competition," Li said.
Second, he said, countries should promote innovation through reform and advance reform with innovation.
"Although the world economy is turning for the better, the economies still need to keep up the momentum of reform and innovation. All countries should strengthen macro economic policy coordination and their own reform endeavors," he said.
Li also called for reform of global economic governance institutions to build a new global economic order that was fair, equitable, inclusive, balanced, dynamic, well regulated and stable.
"Third, we should pursue win-win progress through cooperation and promote cooperation with win-win progress," he said.


text:
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text:
Umberto Giannini Sleek & Chic Straightening Gloss Serum
2 reviews
100% would repurchase
Package Quality: 4.5
Price: $$$
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on 4/28/2009 2:59:00 AM
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Good stuff as it does what it says. Tames frizzies, makes hair smooth, however,can make hair a little greasy if used too much and it almost makes my hai almost TOO smooth!
on 11/7/2002 9:39:00 AM
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This claims to smooth & tame dry frizzy hair. It certainly does! It come in a small bottle, but you only need to use a tiny amount. This stuff is amazing. It leaved hair slinky and smooth, not greasy at all, really helps to straighten out the hair when using irons and even when just blow drying straight
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text:
One of those weekends when you kinda know by Sunday morning you won't be doing anything of note – as in, so help you God.
A large chunk of Saturday was spent at an Asia Bankers' Club – McLaren event where people munch hors d'oeuvres around some pretty cool cars. (Basically because Kings had to work and wanted to bring Rockstar to work.)
Rockstar and the dad… Rockstar having climbed in and out of the sports car (the "proper" way, swinging his legs in without shoes on the upholstery) umpteen times…
Juice is for grownup events! (Oh, and Rockstar's wearing a Zara shirt embroidered with black skull and crossbones)
See? We must sip our glass of juice thoughtfully while mingling
(he had 3 of those in the end)
Ditto spiced shrimp and sausage…
We managed to roughly adjust the baby's nap timing by dragging out her morning play time a bit longer than usual, then quickly putting her down for her nap and scooting out the door to the event. Doesn't always work perfectly because even after a full morning she naps anywhere from 40 – 120 mins (and on really bad days she barely makes it to 40 mins), but yesterday we went a very satisfying 90 mins after which I still had another 90 minute window while the helper very slowly changed her diaper and put her in her feeding chair for lunch (baby salmon risotto from Ella's Kitchen!)
Then we came home and I left Rockstar in the hallway with my cellphone (First Dibs On Mummy's Phone For Not Breaking/Spilling/Offending Anything) so as to not illustrate to Her Highness Everyone Went For A Party Because You Napped Nicely (though yes that is kind of what happened and yes the cloak and dagger is necessary because last time we simply let her "catch" us all going out she refused to go down quietly for her naps and every time she stirred would immediately pull herself up the side of the cot, rather than go back to sleep, just to see if we were all still home)
(Don't be fooled by expression, she'll roll over and wake right up if you try to put her down…!)
Asleep Face can morph into Get Me Outta Here Face just like that <snaps>
Epilogue: We collected our two female children (baby and JD) and spent couple hours walking around and at an outdoor cafe. No more naps for Her Highness so she would go to bed peaceably an hour early and Kings and I could make our Iron Man 3 movie date. It was almost perfect, we got a text from the helper saying she'd just woken briefly around the last few scenes where Gwyneth Paltrow starts to kick butt.
We'll take almost perfect… And Iron Man 3 was awesome.
Aaand it's Election Day in Malaysia! We even had swiss attendees to the ABC event (who spent 16 years in NY) asking us about it over drinks.
Wish we could be there, my dad's been waking in the wee hours of the morning to read things on the internet and the grandparents are going down to vote…
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text:
Chester Music Ludovico Einaudi: Piano Solo
Chester Music Ludovico Einaudi: Piano Solo, Ludovico Einaudi: Piano Solo (Slipcase Edition), Songs: Beröin Song, The Crane Dance, Dietro Casa, Divenire, Dna, The Earth Prelude, Fly, Indaco, Lady Labyrinth, L'origine Nascosta, Nightbook, Nuvole Bianche, Oltremare, Ora, Primavera, Ritornare, The Snow Prelude No.3 in C Major, Una Mattina, High Quality Songbook with hard-cover, With high gloss slipcase ! Specially music paper ! Arranged for piano solo, Intermediate level
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text:
Sep 27, 2013
Wishing you and your family a very happy, safe and blessed Thanksgiving!
So nice to see you on the boards and love the profile picture! Too darn cute! Have a great weekend!
Hello gorgeousness!!! Just popping by to say hello and see how you're doing!!! Hope you're having a great week so far!! :D
Mica xox :)
Hey there! I was just checking out your bio--you're doing an amazing job! I love your colors, your dream venue, and all of your dress inspirations. I can't wait to see it all come together!
Hi! Thank you for the friend request! You are beautiful girl! Hope your planning is coming along great! Hope to see you on the boards more!
Cheers to new friends!


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Associate Professor of Animal Behavior
Her research interests are in the areas of animal social behavior and communication. She is particularly interested in multisensory signaling: how and why animals (including humans) combine signals from multiple sensory channels during communication.
She has studied these and related questions in observational studies of wild African elephants; rhesus macaques; squirrels and lizards; and in controlled laboratory studies of birds and dolphins.
Partan is currently creating mechanized animals that simulate animal displays to use in field playback experiments that combine the rigor of laboratory experiments with the natural setting of the field environment.
This is the first of a two-course sequence exploring the main theoretical ideas and methods of ethology, the scientific study of animal behavior. In this first semester we explore the functional and evolutionary bases of animal behavior and cognition, including altruism, social behavior, communication, and anti-predator behavior. Students will also learn and put into practice some of the ways that ethologists observe, record and measure behavior outdoors in the natural world. The main reading and discussion material for the course will be drawn from the first half of John Alcock's textbook, Animal Behavior, supplemented by journal articles from the professional scientific literature. Two summary/critique papers on the journal articles will be required, along with a report on a public lecture relevant to the themes of the course, and a full-length term paper on a species and research topic of the student's choosing. The final project will be presented to the whole class either orally or in a poster session. Subsequent enrollment in the second semester of the sequence is encouraged but not required.
Although previous students and classes have studied various aspects of biodiversity in the Hampshire Woods over the years, much of the data they collected tends to be lost with the passing of time. The goal of this class is to take the first steps toward building a long-term database of animal diversity on Hampshire property. The rationale for this goal is that the earth's climate is near the beginning of likely dramatic upcoming changes, and it is of utmost importance to document biodiversity now, before we lose species we may not have realized were here. Students in this exploratory class will work together to figure out a plan for documenting biodiversity. We will examine how long-term databases are used by other research groups, set up a pilot database of our own, and will spend a good deal of time exploring our woods to learn together about what is there. Students with experience or interest in natural history, animal identification, and computer databases are particularly encouraged to join the class.
Worried about climate change and how we will live sustainably in the future? Join us to brainstorm and assess solutions together. This will be a course for first and second year students interested in learning how to evaluate potential solutions to current local and global environmental and social problems. The course will be co-taught by faculty across the curriculum at Hampshire and will include guest lectures from experts in the field of climate change and sustainability. The course will be divided into modules focused on specific problems and potential solutions, such as how the arts can help educate and engage the public in making positive changes for sustainable living; why humans are so resistant to changing our habits; whether excess greenhouse gases can be safely stored via carbon sequestration; and how we might ameliorate losses to biodiversity due to climate change. In addition to engagement in readings, lectures, discussion and activities, small teams of students will be expected to explore a problem in greater depth and present their ideas to the class at the end of the term.
In this first-year tutorial we will discover how animal behavior research is conducted. Particular focus will be paid to two research areas: animal communication, and behavioral responses to climate change. We will spend time learning to understand primary journal articles that present empirical research in these two areas. Not a lot is known yet about how animals respond, behaviorally, to climate change, so we will explore ideas about how this might be studied. Students will also be exposed to research currently being conducted by animal behavior faculty at Hampshire College, and will have the opportunity to become apprentices on these projects. Expectations include a willingness to try different tasks associated with research projects, including working both indoors at the computer or library and outdoors conducting fieldwork. Evaluations will be based on participation as well as written work and oral presentations.


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Dance to the Big Screen
Culturally speaking, Miami keeps getting better. More people are checking out more events, and the latter seem to get more creative as well. For instance, the inaugural ScreenDance Miami Film Festival, produced by Tigertail Productions, running Thursday through Sunday. Intended to highlight the work of local choreographers and dancers, this innovative event will include works and panelists from farther afield, such as a series of three films on opening night at the Miami Beach Cinematheque (1130 Washington Ave., Miami Beach) at 7:00 p.m. for $12. Another Building, created by Curaçao choreographer and filmmaker Gabri Christa, is comprised of three works located in historically important Dutch buildings, with music and dance from the likes of Living Colour's Vernon Reid and the spectacular hip-hop choreographer Kyle Abraham. Other films to be screened -- all at 8:00 p.m. -- were chosen through a submission and invite process, and selected by the festival director, Marissa Alma Nick. They include shorts from locals Dinorah Jesus Rodriguez, Pioneer Winter, Octavio Campos, Carlota Pradera, Rosie Herrera and Juan Carlos Zaldivar, which will show at the alternative dance space Inkub8 (2021 N.W. 1st Pl., Miami) along with workshops and panel discussions for the rest of the festival. Another Building will be re-screened at Inkub8 on Sunday. General admission is $10; for full information on times and events, visit tigertail.org.
Thu., Jan. 23, 7 p.m., 2014
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Spiacenti! On The Run 2 non funziona sul tuo browser
-Please read about solutions here
Update! Ovarios have special powers based on class! Give 'em a wriggle!
There are 3 awards in On The Run 2. Vedi tutti i premi
You have classified documents in the boot of your car that could topple nations if it ends up in the wrong hands! You are forced to go on the run and do whatever it takes to escape the 'Corporation'. Navigate your way to the Airport and board the plane.Aggiungi On The Run 2 al tuo sito Guida


text:
After a postponed date night due to a sick kid on Friday, the Hubby and I were sent off Sunday afternoon to enjoy lunch, a movie and some much needed grocery shopping.
"Warm Bodies" was on the docket. Now typically I'm not a fan of the horror genre. Truth be told, I can't handle scary/gory/creepy movies.
It doesn't surprise me that zombies have taken over as the "monster of choice" if you will. The zombie speaks to the hopelessness that we as a whole feel. The vampire, whose throne the zombie usurped, speaks to a hope, a belief in the goodness of the human spirit. A belief that even after the monster claims you, you still remain; a spark or a soul that can never be extinguished. The zombie, on the other hand, is all consuming
As the Hubby and I exited the theater hand in hand, I predicted that this movie would mark the end of the zombie craze. He pointed out the long list of summer, zombie-themed, movies ahead of us but I stand by my prediction. Because if I've learned anything in my almost 40 years on this planet, it's that faith in the human spirit can crush even the most zombie-fied economy.
Peace Out!
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text: CONTACT: Justin Hoyt, (518) 629-7898, firstname.lastname@example.com FOR RELEASE: Immediate, Sunday, Nov. 24, 2013 The Hudson Valley Community College men's basketball team (3-2) defeated Schenectady County Community College (0-6), 72-65, on Sunday afternoon. Devonte Gleason (Watervliet/Watervliet) led the Vikings with 18 points, five rebounds and five assists. Casey Hall (Shaker/Albany) added 15 points, and Simon Ohanian (Protestant Francais/Beirut, Lebanon) chipped in 11 off the bench to help the Vikings improve to 3-2 on the year. The Vikings host Finger Lakes Community College on Saturday, Dec. 7 at 3 p.m.


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Tuesday, 19-Apr-2011 16:34
All about Zinsco Circuit Breakers
If you are looking for electrical surge protection, then you will certainly need to take a look at the
Zinsco Circuit Breakers
, as they are one of the best on the market. When you will buy them, you will see that you will not have to pay a high price for them and you will be pleased with the purchase that you have made. So, if you have electronic devices that you want to make sure you will never have to replace due to faulty wiring problems or a surge, then you will have to buy these circuit breakers.
When it comes to circuits that will overheat, they will become very dangerous and they will either ruin all of the wiring or they will cause a fire or even both. Even if a circuit breaker will get to malfunction, you will see that it will not get to trip, thus letting you in on the danger of a fire or something similar.
The ones that will get to be in the first line when an overload will happen, are the circuit breakers and if you have them in your control panel box, you will get to be exposed to the dangers of having it totally damaged. When it comes to the damages that they will cause, only people that know how great the losses can be will be aware of the need for very good circuit breakers. YBut don't worry too much about this, for now there are many things that you will be able to do in order to make sure that your panel box is safe.
So, in the minute you will get to smell some smoke, head over fast to the circuit board and see what is up with it. If the zinsco circuit breakers will be hot to the touch, then this means that you are dealing probably with a burned out circuit.
Keep in mind that the longer you will get to have the circuit breaker for, the higher the chances that you will see them failing. As such, if you think that these problems are just too much for you, then you will never have to cope with them on your own and just make sure that you will call an electrician and he will take care of things easily.
If you will delve into going with zinsco parts, they will resist a heat of 104F. YSome of the circuit breakers out there that will not function right will have temperatures of 160F. That doesn't sound good at all!
Pidgin Technologies Ltd.


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Red Sox at Orioles Match-Ups, 6/30Tuesday, June 30th, 2009
In 2004, Rich Hill was among the nearly 3.2 million fans who turned out for the Red Sox victory parade following the team's first World Series win in 86 years. Five years later, the Boston native will have a significant reason to root against the club he rooted for while growing up: he'll be facing them on the mound for the first time in his career.
While it may be difficult for Hill to face the team he grew up admiring, he certainly can't afford to let distractions get in the way of his performance. In eight starts this season, Hill has gone 3-2 with a bloated 6.03 ERA ' not to mention, he's only twice managed to stay in the game for over six innings in 2009.
His counterpart tonight is John Smoltz, another pitcher who will be looking to find his form. Following a lengthy recovery from shoulder surgery to start the season, Smoltz finally pitched his first game in a Sox uniform last Thursday against the Washington Nationals, lasting only five innings and giving up five earned runs.
Though Smoltz allowed four runs in a rough first inning last week, he eventually settled down and allowed just one run on three hits over the next four innings in Washington. He's finally healthy, and he'll be pitching against an Orioles team that has dropped five of their last seven and currently occupy last place in the AL East. What's more, the Orioles are winless against the Sox this season.
Smoltz has faced the Orioles just six times in his career, going 1-1 with a 4.37 ERA against the Bird.
Robert Andino (9 career plate appearances against Smoltz): 1-for-9, 6 strikeouts
Gregg Zaun (9): 1-for-8, walk, 5 strikeouts
Ty Wigginton (7): 3-for-7, strikeout
Aubrey Huff (5): 1-for-4, walk, strikeout
Brian Roberts (5): 2-for-5
Luke Scott (3): 0-for-2, HBP
Melvin Mora (1): 0-for-1, strikeout
Jason Bay (16 career plate appearances against Hill): 1-for-14, 2 walks, 4 strikeouts
Mike Lowell (1): 1-for-1


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Chris Brown 'Dumped' By Karrueche Tran?
Chris Brown's girlfriend Karrueche Tran has "dumped him," reports a "Super World-Exclusive" from MediaTakeOut, which claims Tran has "had enough" of Brown.
What supposedly happened? According to a "snitch" for the blog, "Ever since Chris Brown MADE OUT with Rihanna during the VMAs, things weren't the same." Um… they did not "make out" — they shared a quick kiss on the cheek after Rihanna won an award.
Anyway, the site says Brown was "supposed to meet up with his GF" at the L.A. club Blok on Thursday night, but instead the singer went with pals to the nearby hotspot Roxbury. At the club, Brown allegedly "flirted it up with a GANG OF GROUPIES." MediaFakeOut's "insider" goes on to claim that Brown's alleged shmoozing was "embarrassing" for Tran, explaining, "She knows he's famous so she's willing to put up with some stuff. But [Chris] is just being too over the top with his [shenanigans]."
OK… but how would she know he was flirting with other women if she wasn't even at the club with him? MTO provides no explanation for this glaring error, but continues spewing off its confusing chain of events, adding that later that night Tran "DUMPED Chris Brown – via Twitter" by supposedly sending the message "THE END."
No, she didn't. Tran did indeed post a message that read "The End" — but she didn't tweet it at Brown, or anyone else, for that matter. As you can see, MediaTakeOut's "report" about Brown and Tran's alleged split is little more than a jumbled bunch of unfounded claims and speculation which amount to NOTHING. In any case, a rep for Brown tells Gossip Cop it's absolutely "not true" that the singer and Tran have broken up.


text:
Santa Maria officials look to restore a local landmark
The Enos farmhouse is the last remnant of a Santa Maria pioneer family's legacy
SANTA MARIA, Calif, - When cars exit Highway 101 at Betteravia Road in Santa Maria, an old farmhouse sits at the interchange.
Sitting alone on several acres of Santa Maria farmland, the house may bring to mind the old farmhouse in Kansas from the film "The Wizard of Oz."
Once a local landmark, the once-grand old house now sits as a reminder of old Santa Maria.
The Enos farmhouse is the last remnant of a Santa Maria pioneer family's legacy. It's also one of the last reminders of a once-booming agricultural business. Many years ago, Portuguese immigrants Joseph and Mary Barcellos Enos built an agriculture business in the area, with the farmhouse as its centerpiece.
Now, Santa Maria city officials want to purchase the house and make it the centerpiece to showcase agriculture in Santa Maria.
"Right now we're in discussion and negotiation with the family about using the home for a historic site," said Alex Posada, director of Santa Maria Recreation and Parks.
One local resident thinks it's a great idea.
"I think it's a fantastic idea," said Maurice Lafuente, general sales manager of Santa Maria Ford. "It's a piece of history that we've always had here and a lot of people don't know about it," Lafuente said.
Hopefully, the city will restore it and bring the once-stately house back to its old charm.21550792


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In research that could have broad implications for women's fertility treatments, scientists have found that despite their age, female mice have a renewable egg supply in their ovaries.
The discovery, by Associate Professor Jeff Kerr from Monash's Department of Anatomy and Cell Biology and Professor Jock Findlay from Prince Henry's Institute of Medical Research, has sparked controversy among biologists and challenged the theory, held for more than 50 years, that female mammals are born with a finite number of oocytes (eggs).
Two years ago, international researchers speculated that mice could continue to produce eggs throughout puberty and adulthood. Although their speculation caused debate throughout the scientific community, the scientists could not produce evidence to confirm their idea. However, Dr Kerr and Professor Findlay's research gives support to the theory. Their findings have been published in the July issue of Reproduction.
In the mammalian ovary, reproductive cells called oocytes (eggs) develop within ovarian follicles. In humans, the eggs are believed to die off from late in foetal life, after birth and into adult life. When egg numbers decline towards zero females can no longer reproduce – resulting in the condition we know as menopause.
Dr Kerr, Professor Findlay and their colleagues have found that the total number of eggs in young and normal healthy adult female mice do not decline over time and that overall egg number is maintained for longer than previously thought. Their research suggests that mice have a source of renewable oocytes, Dr Kerr said.
"The mechanism behind renewable oocytes is still unknown," he said. "Although other scientists have suggested that the new eggs come from stem cells in the bone marrow or the ovary, we really don't know and further experimentation is needed to find out."
Professor Findlay said the phenomenon of egg regeneration in mice did not necessarily mean the same happened in humans. "But the mechanism could provide direction for ovarian stem cell research and help women with fertility conditions," he said.
One in six Australian couples faces some form of infertility. Due to the limitations and sensitivity of human ovaries, few studies have been conducted into the factors that influence egg survival, growth or death in relation to fertility.
Story Source:
Materials provided by Prince Henry's Institute of Medical Research. Note: Content may be edited for style and length.
Cite This Page:


text:
PHOENIX(AP) Tracy McGrady shot out of slump and Shaquille O'Neal shoved his way up the NBA career scoring list.
And there was a fracas in the waning seconds of the third quarter that resulted in two ejections and seven technical fouls.
One-sided victories seldom have as many story lines as the Houston Rockets' 94-82 rough-and-tumble win over the Phoenix Suns on Wednesday night.
McGrady scored 22 of his 27 points in the second half, 15 in a brilliant third quarter, as the Rockets pulled away to lead by as many as 19 points.
McGrady, 1-for-16 shooting in his previous two games, made 11 of 18 shots, going 9-of-14 in the second half as the Rockets used a tough defense to dominate the Suns and spoil O'Neal's big night.
The Suns center scored 18 points to move past John Havlicek into 10th on the NBA career scoring list. O'Neal also grabbed 13 rebounds.
What was mostly a shoving match broke out just after McGrady's 3-pointer put Houston ahead 74-55 with 27 seconds left in the third quarter. Houston's Rafer Alston, upset after getting a shoulder from Matt Barnes, shoved the Phoenix player at midcourt.
"He just took a cheap shot,'' Alston said. "If you look at the replay, the ref is standing there watching it. It was a dirty play. Good thing he didn't connect and knock my teeth out.''
Steve Nash rushed into middle of things and was pushed to the court by McGrady, who in turn was shoved down by O'Neal, who with one arm moved the entire scrum several feet.
"Somebody pushed Steve so I had to take care of my little man,'' O'Neal said. "It wasn't nothing serious, though, just a push and shoving match.''
McGrady felt O'Neal's strength.
"The big fella pushed the heck out of me,'' McGrady said. "It's basketball, it happens and after that we just went back to playing. A big thing for us is we kept our composure and won this ballgame.''
After coaches and officials separated the players, the referees huddled and decided to eject Alston and Barnes with double technicals. McGrady, Nash and O'Neal all drew technical fouls, an outcome that was greeted by a chorus of boos from the crowd. The net result was a technical free throw for Houston, which Yao Ming missed.
"It's just a physical game out there,'' Barnes said. "I tried to get through a screen and I guess I was too rough on him so he tried to retaliate. It was just a bunch of pushing. I really didn't think anyone should get thrown out because there were no punches thrown.''
Yao added 17 points and 15 rebounds for the Rockets, who led by 19 entering the fourth quarter.
Aaron Brooks scored 19 and Alston 15 for Houston. The Suns' Leandro Barbosa scored 18 on 5-for-14 shooting.
"We got back defensively and the guys followed the game plan with what we wanted to do,'' Houston coach Rick Adelman said. "We wanted to keep them out of the paint and keep (Amare) Stoudemire from getting to the rim or the free throw line. We did a decent job trying to cover Shaq. It was a combination. I thought our guys did a good job and Phoenix had a tough night shooting.''
Phoenix, the best shooting team in the NBA going into the game (51.5 percent), shot just 38 percent (32-for-85).
"Give them a lot of credit,'' Suns coach Terry Porter said. "We knew their guys were going to come in here and play much better than they did when they got embarrassed against the Lakers the other night. We just didn't have it.''
Houston outscored the Suns 15-8 to start the second quarter, taking a 38-30 lead on consecutive jumpers by Brooks. The Suns missed three shots and had two turnovers in their last five possessions of the half to trail 44-37 at the break on Ron Artest's 18-footer at the buzzer.
Artest missed his first seven shots before his buzzer-beater. He finished 1-for-11. Stoudemire scored just two points on 1-for-4 shooting and didn't go to the foul line in the first half. He finished with 11 points, going 5-of-13 from the floor.
Notes: With 26,402 points, O'Neal needs 267 to pass Dominique Wilkins into ninth place. ... The Portland Trail Blazers will retire Porter's No. 30 on Dec. 13. Three nights later, the Blazers will retire No. 30 again, this time for Bob Gross. Gross' ceremony comes the night the Suns play Portland. ... Nash's halfcourt basket at the end of the third was ruled no good after a review. ... The Rockets were on their fourth stop of a five-game road trip that ends Friday in San Antonio.


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Sandy Victims Waiting Weeks for Relief Checks, Study Finds
Thousands of Sandy Victims in New York have been forced to put off repairs to their damaged homes as they wait weeks for insurance checks, according to an investigation by the state's Department of Financial Services.
The state agency says more than 6,000 relief checks worth more than $200 million have been held up for as long as month.
The checks must be endorsed by both the homeowner and the homeowner's bank or mortgage servicer. According to DFS, this so-called "dual endorsement" is the main cause of the delays.
"It's a whole new set of red tape after working through the red tape with the insurance companies," DFS Superintendent Benjamin Lawsky said in an interview. "We've just really got to limit that and get this money out the door."
DFS has received hundreds of complaints. One refrain is that banks are requiring proof of repair work, according to the rules of federal mortgage agencies Fannie and Freddie Mac, before the checks can be disbursed.
The Cuomo administration sent letters Tuesday to the federal mortgage agencies Fannie Mae and Freddie Mac and the nation's four largest banks — Wells Fargo, Bank of America, Citibank and JPMorgan Chase — requesting changes to their policies.
The four banks account for more than two-thirds of the 6,000 delayed relief checks, or about $130 million dollars in assistance, DFS said.
As of early Tuesday afternoon, the banks and mortgage servicers had yet to formally respond to the letter from the Cuomo administration, according to a DFS spokesman.
Citibank said in a statement that it has already closed 87 percent of insurance claims in New York and is working as quickly as possible to settle its remaining insurance claims.
Amy Bonitatibus, a spokesperson for JPMogran Chase said in a statement, "We've dispersed more than $187 Million to homeowners to repair and rebuild their homes after Sandy. That's 76% of all insurance funds. We also helped customers by waiving mortgage fees, creating a customer service hotline with extended hours, and allowing customers to postpone their mortgage payments."
Delayed relief checks have also drawn ire in New Jersey where Congressman Frank Pallone met with Sandy victims Tuesday morning to highlight challenges facing residents filing claims with the National Flood Insurance Program (NFIP).
"These people are still living through a crisis and they are trying to put their lives back together," he said of the residents of Union Beach, NJ, in a statement. "The last thing they need is to be held up by bureaucratic delays."


text: Divxturka.net is using Redbunker! Because Redbunker is better than Hotfile, Netload and Rapidshare ! Click here and buy REDBUNKER premium account! Plot: A group of stick-up kids rob a mafia run strip club and head for the border but when they enter the town of Redstone, they find that crime is a dish best served cold! Kane Hodder (Friday the 13th, Hatchet) takes the title role as Sheriff Slade Sickle, a man with a true appetite for justice! The film co-stars Tiffany Shepis (Nightmare Man, Dark Reel) and Rena Riffel (Showgirls, Mulholland Dr.) in this carnage-filled tribute to American Grind-House cinema. Genre: Action | Horror | Thriller IMDB Rating: N/A Directed by: Robert Conway Starring: Kane Hodder, Tiffany Shepis, Rena Riffel Release Name: Exit.to.Hell.2013.BDRip.x264-RUSTED Size: 760 MB Video: MKV | 720 x 404 Audio: English | AAC Runtime: 1h 18mn Information: Code: http://www.imdb.com/title/tt1409798/ Download Exit to Hell 2013 Code: Single Link No Extraction http://www.redbunker.net/gnm0gv4deb2o/exit.to.hell.2013.bdrip.x264-rusted.mkv.html IF YOU LIKE MY UPLOADS PLEASE GET A REDBUNKER PREMIUM ACCOUNT, Thank You All for your Support Enjoy!


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Frequently Asked Questions - What does 'ICTs and environmental sustainability' mean?
The term 'ICTs and environmental sustainability' is taken by APC to be a broad and inclusive definition. It involves the environmentally sound and sustainable management of ICTs, including their production, use, re-use and disposal, as well as the use of ICTs to mitigate and adapt to climate change. The term is also used to refer more generally to using ICTs to support environmental causes, or as tools to assist in protecting and preserving the environment.
Given the growing importance of environmental sustainability in social and economic development, much global attention has been given to the role of information and communications technologies (ICTs), both as tools to address sustainability imbalances and as the source of environmental challenges in themselves. Over the last 10 years several prominent projects and multi-stakeholder networks have unfolded in the areas of ICTs and climate change and e-waste, including but certainly not limited to important work by the Swiss government, the International Telecommunication Union (ITU), the Organisation for Economic Co-operation and Development (OECD), the Global e-Sustainability Initiative (GeSI), the International Institute for Sustainable Development (IISD) and Manchester University.


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By Chris Harris
Sol Campbell decided to leave Tottenham because he wanted to challenge for trophies, according to Arsène Wenger.
The 35-year-old defender is back at White Hart Lane this evening for a North London derby, nine long years since he gave up the captaincy in N17 to join the quest for honours in N5.
The centre back got what he wanted at Arsenal - he won the Double in his first season, played a key role in the 'Invincibles' campaign, won two further FA Cup medals and scored in a Champions League Final - and now he is back in search of another League title.
Wenger understands why Tottenham's supporters will show their hostility to Campbell tonight but he also understands why the player switched allegiances back in 2001.
"He's made a choice, at the time we had a winning side, he wanted to play for titles and you cannot stop him," said Wenger.
"You have the right to go where you want when you're out of contract.
"It's simple, Campbell is an Arsenal player now. When he was looking for fitness he came back here so he considers himself an Arsenal player. That's how I take it.
"[But remember, Jamie] O'Hara was a youngster here [at Arsenal]. At the end of the day he went to Tottenham and is making a good career, so good luck to him."Copyright 2017 The Arsenal Football Club plc. Permission to use quotations from this article is granted subject to appropriate credit being given to www.arsenal.com as the source


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Answers Home
» Pet Products
What litter can you suggest for my cats?
I've tried Tidy Cat and Scoop Away and the litter keeps sticking to the sides of the litter box and just makes a mess. If they pee in the middle of the box, it is fine and scoops up fine, but it is just when the pee on the side.
Asked by
Member 646844
on Jun 26th 2008
in Pet Products
- Cast your vote for which answer you think is best!
why dont you try cat box liners. it's so much easier. when it's time to change litter you just pick up the plastic liner and throw it away. they keep the box clean which i like cause i hate taking the box outside and hosing it out.
Member 509586 answered on 6/26/08. Helpful? / 1
I use "world's best litter" and I really like it so far. Ive star started using it over scoop away cause Phil was tracking it everywhere and its ospposed to not stick to them so much i think. But theother poster has a good point! any littler is not going to help if your cat doesn't pee on it.
I think i might invest in some liners actually. thats a good idea.
Also, a little trick i used of Phils get some poo or pee on the wall is kind of cover in some litter and itll absorb what it can and harden, and then it's much easier to get off the wall.
Philbert answered on 6/26/08. Helpful? / 1
I use Tidy Cat Small Spaces and Oscar likes the consistency just fine.
What I do to keep the litter from "sticking' is to line the bottom of the box with a layer of baking soda and then putting a layer of the litter on top. Keeps the box cleaner.
Oscar J. Cat answered on 6/26/08. Helpful? / 1
I've tried every name brand on the market. Considering cost, health and effectiveness, I chose Sweatscoop because it's made from pure wheat and does not contain harsh perfume. Alone, Sweatscoop does not control odor; however when used with Arm & Hammer Litter Freshener with Baking Soda, odor is not a problem. I sprinkle Arm & Hammer evenly on the bottom of the litter box before putting the litter in. This helps keep the clumping litter from sticking to the pan. During cleanings, I just move the litter away from the bottom and sprinkle fresh Arm & Hammer again. I'm very happy with the results of using these two products together.
Member 540615 answered on 6/26/08. Helpful? / 1
The best brand for my cats is yesterday's news. It is the best I have tried. It is cleaner, fresher, and no dust. It makes it easier to clean litter box. I love it! You can get it at the supermarket or pet stores.
I was using a clumping litter but when one of my cats had surgery the vet suggested Yesterday's News as it is softer so that stitches wouldn't be harmed. Well, I loved the stuff! I highly recommend it. I think it's the best on the market. Plus right now they include a coupon in every bag and I am using them. Give it a try! I think you'll be impressed.
Simba answered on 6/28/08. Helpful? / 0
While the others listed the all natural, safer for kittens and there delicate lungs brands, which is great, but they stink and don't clump that well. So if you want the all time best clumping litter that controls odor then it has to be Ever Clean. Hands down! There is also a litter box spray that you can spray along the inside of the cat box, let it dry and then add the litter and it is supposed to prevent the sticking.
Desmond Clyde "Dizzy" answered on 7/6/08. Helpful? / 0
Have you tried Fresh Step Scoop. I find it to be very good.
Member 650021 answered on 7/6/08. Helpful? / 0
I love Yesterday's News as well. It barely tracks at all and is dust-free.
Digit answered on 6/6/10. Helpful? / 0
i am having the same delima. i used to use fresh step but since they went to boxes and not pails anymore it seems to be very dustier than before. and doesnt clumps well. i honestly only bought it for the paw points! i am not a daily scooper so yesturday we bought worlds best. i am learly though cause misty is alot picker than sydney. i heard great things with worlds best i am hoping it works. i also use litter box liners. GOOD LUCK :)
Sydney answered on 6/12/10. Helpful? / 0
I've been using Feline Pine Clumping for my kittens, and so far it works fine.
Earl Grey answered on 6/12/10. Helpful? / 0
For a long time we used Arm and Hammer, but then the combination of two of our cat's pee turned it into a muddy cement mixture - even if it was scooped within 5 minutes. Then we tried feline pine- and it did the same type of thing. We switched to tidy cats for small spaces and did not look back. Although we have also used the tidy cats 24/7 performance also and it works great.
You may need to try a differnt type of litter box.
Also make sure your amount of litter is not too deep or too shallow.
If you use scooping litter, scoop it every day and replace with at least a scoop of fresh litter. This helps to prevent the sticking.
Also after washing the pan, get the bottom and sides a little bet moist and sprinkle lots of baking soda to cover the sides and bottom. Then after the cats have used the box the cat litter seems to come off much easier- as well as smell better.
dont use the perfumed kind, the plain old baking soda works just great.
AnnaBelle answered on 6/16/10. Helpful? / 0
We found that nothing works better than World's Best with the kitty allergy diarrhea problems we have here. Someone mentioned in an earlier post that they scoop the litter over the wet spot and wait for the pees and poos to dry. When it's dry we scrape the caked refuse off the side of the box.
The litter is pricey, but it stays clean longer than any of the other brands we've tried.
It also doesn't get stuck to coats and paws. And even if it did, it's made of corn so we don't have to worry about our crew injesting it.
(My Angel) Colette answered on 8/8/10. Helpful? / 0
Having 3 cats has made me try lots of different brands and I find that Johnny Cat with the enzymes works very well in clumping and smell. And as far as cleaning the box bar none the best thing I bought was the nestled straining box these have a inner unit with built in straining grate in the bottom it goes in before the litter To empty just lift to have your clumps in that container, remove it dump the litter hose it off to clean any nastiness left place it in the second base container and dump litter from the previous box. Repeat daily or bi daily, I use the jumbo ones their extra deep as well as long and wide filled with about 20 lbs of clumping litter that I change out about every two months or so adding more to replace the used amount. They love them with them using either of the 2 boxes. Add enough and there's almost no sticking to the bottom. I use about 6 inches in each box to avoid any digging to the grate I have tried both with or without covers my 1 LARGE cat likes uncovered.
Member 977878 answered on 10/16/10. Helpful? / 0
World's Best Cat Litter! I have tried a gajillion different litters... I still try new things that come on the market, but they have to also satisfy my standards...100% natural and Biodegradable.
I have tried the recycled newspaper ones, pine ones and other varieties of natural products... nothing compares to WORLD'S BEST!
It is clumping (easy to remove urine balls, none of the sticking to the walls of the box, like paste as I have found with many other "natural" products), 100% biodegradable made of corn cob. So...when they clean themselves... I know that the corn cob will pass without causing tumors or other scary problems that I think may be caused by silicate litters. Also... I just keep adding to the box... for about a month...
Good Luck!
The extra strength also contains chlorophyll, which usually is a little more expensive like a dollar... but i don't really notice a difference. I have been using it for at least 5 or more years.
Trooper answered on 2/15/11. Helpful? / 0
I have found Tidy Cats Small Spaces works the best. Low dust, controls odor well and clumps well. The worst was Worlds Best Litter because it made my place smell like a circus. It was horrible! I like the medium sized clay litter, the finer litter is very dusty and that makes me nervous. I have also found Winn Dixie Store Brand clumping is good. Low dust and unscented. Tidy Cats deoderizer is good too, just sprinkle it in and it controls odor great.
Marshall answered on 4/16/11. Helpful? / 0


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Royal Albert Hall - January 9, 1970
John Bonham drum solo from "Moby Dick", live at the Royal Albert Hall 1970. From the official Led Zeppelin DVD (2003).
Concert info: http://www.ledzeppelin.com/show/january-9-1970
Submit your personal review of a particular show you attended, updates, corrections, etc., which will be considered for addition to the official online archive.You may also contact the webmaster at: email@example.com
To Page
Led Zeppelin could never, and will never be beaten by any competition. I'm just sad that I was not around when they were playing at the peak of their careers. Bonzo is and allways will be the greatest drummer of all time he was simply underrated no-one really ever gave him the credit he was due.


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Deciding what you want to do after high school and where you want to go to college is a big decision. You want to make sure you find a school that is a good fit for you and that is going to provide the education you need to be successful in whatever career field you choose.
At Globe University, you won't find a traditional college. We don't believe in lecture halls and big classes. It is all about learning while doing. We believe in a hands-on approach that provides the real-world skills employers are looking for. Our students bring devices to school instead of a backpack so they can access the most relevant information, eBooks and apps. In many classes students watch lectures online at home, and spend class time doing "homework," applying what they have learned with guidance from their instructor. They take those same skills out into the community, helping local businesses through applied learning projects.
Ten More Reasons to Choose Globe University
- Variety of programs. We have more than 30 programs in the accounting, animal science, business, drafting and design, health, legal and technology fields.
- Small class sizes. Teachers know your name and give one-on-one attention.
- Faculty with real-world experience. Learn from instructors who have been there and done that.
- Flexible schedule .* Day, evening and online classes available.
- Convenient campus locations. Enjoy our small-school feel and big-school resources.
- Graduate faster. Many of our associate degrees can be obtained in as few as 18 months and bachelor's degrees in as few as 36 months with year-round, full-time study.*
- Financial aid. Get help with paperwork and applications for scholarships, grants and loans.
- Ongoing career assistance. We will help you find a job when you graduate and any time throughout your career.
- We're nationally accredited by ACICS.** That means we meet a lot of important academic requirements.
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* Completion time for the program is defined by year-around enrollment and 15 or more credits per quarter.
**Globe University is nationally accredited by the Accrediting Council for Independent Colleges and Schools to award master's, bachelor's, associate degrees, diplomas and certificates.
The best way to know if we are the right fit for you is to visit and see for yourself. Call 651-332-8032 or email High School Admissions.
Related Links
Apple, the Apple logo, iPad, Mac, MacBook, and MacBook Air are trademarks of Apple Inc., registered in the U.S. and other countries. iBookstore is a service mark of Apple Inc. Programs may vary by campus.


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Stade lost the game to Harlequins after Quins triumphed through a late Gonzalo Camacho try that fly-half Nick Evans converted.
The first complaint against former Leinster boss Cheika centres on comments during half-time and/or after the game he made to or near a match official, while the second centres on remarks made after the game finished to a European Rugby Cup employee.
He has been summoned to attend a hearing in Dublin on July 19, when the matter will be dealt with by an independent three-man disciplinary committee.


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Every great website starts with a domain name. Find your domain name now.
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2013 2WD Gas Guzzler ?
In the EPA report on "Light-Duty Automotive Technology" of March 2012 note is made that "Most small, 2 wheel drive SUVs have been reclassified from trucks to cars".
In the "2011 FE Trends Report Appendix B" (same page) particular mention is made of a "Chrysler Grand Cherokee 2WD" as a "Large Non-Truck SUV".
Does this mean that the 2013 2WD Grand Cherokee is now a "gas guzzler" and subject to the tax ? YWTK
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Framed Art Print
Bargain Bin: My Science Projectby Gimetzco's Damaged Goods
Choose from a variety of frame styles, colors and sizes to complement your favorite Society6 gallery, or fine art print - made ready to hang. Fine-crafted from solid woods, premium shatterproof acrylic protects the face of the art print, while an acid free dust cover on the back provides a custom finish. All framed art prints include wall hanging hardware.
My Science Project.
Each Bargain Bin entry is intended to be slightly different than the film it represents.
The inaccuracies are intentional. These covers belong on an alternate Earth wherein these titles exist only as comics, or comics first, later to be adapted to film.


text:
Neill Mitchell
United Kingdom
4.1.9 (Nov 28, 2006)
Fails to install under Vista RTM. I get an error saying I have insufficient privileges even though I'm logged in as Adminsitrator. I suspect the MSI is not right. Other low level stuff such as Nero install fine, so I don't think it's my account.
1.9.53 Beta (Oct 12, 2006)
Only supports mp3's. Please please please add OGG support!
1.1 (Aug 31, 2006)
$19? In what way is this different to the toolbar application that Microsoft supplies with XP?
3.0 (Jul 14, 2006)
This is the original and still the best disk space viewer I have used.
3.1.584 (Jul 11, 2006)
The touchscreen interface is not good enough to use. For example, there is no virtual screen keyboard for the search facility. This renders the search useless on a touchscreen only install. Also, most of the buttons are way to small for touchscreen use.
For ideas on a good touchscreen interface the author should check out something like StreetDeck.


text:
Jodie necesitaba un nuevo diseño de logotipo y lanzó un concurso de diseño en 99designs.
Un ganador ha sido elegido entre 215 diseños de 58 diseñadores freelance.
I'm needing a logo for my photography business that represents my style - personalized quality service. I am a young female so I want something that is modern but also timeless. The logo will be used for website, cards, embossing.
Jodie Potter Photography
I am a sole business owner. I photograph children, families, seniors and weddings. I specialize in outdoor location photography with a rural/country edge. My portraits have a relaxed, journalistic quality that focus on relationships. My website is http://www.jodiepotterphotography.com
- a logo that translates well for embossing on albums etc
- simple timeless design
- I like the idea of a signature but I am open to all ideas
- unique
- something that will appeal to women
- old fashioned
- camera or film strip graphics