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Frequently asked questions
Is there any possibility of being admitted without meeting the pre-requisite degree in Science?
No. Candidates who do not meet the pre-requisites will not be considered. A strong background in science is vital to the study of dietetics and for obtaining professional accreditation. In addition, a weighted average mark of equivalent to a credit (65%) or greater is required.
I have a Science degree with a weighted average mark equivalent to a credit or better but I am missing one or more of the prerequisites in chemistry, human physiology, or biochemistry/molecular biology. What can I do?
You can apply to enrol as a non-degree candidate at the University of Sydney. Some of the units that satisfy the MND pre-requisites include: CHEM1101, CHEM1102, MBLG2071, BCHM2072, PHSI2005, PHSI2006.
If you do not have a science degree taking these units does not qualify you to apply for the MND.
Note: Some of these units themselves have prerequisites that must be fulfilled before students will be allowed to enrol. For example MBLG2071 requires the completion of MBLG1001 or equivalent.
Is it possible for me to enrol as a part-time student?
No. Only full time attendance is available.
After a year of attending the Master of Nutrition and Dietetics, is it possible to be awarded a Diploma of Nutrition and Dietetics?
No. There is no Diploma available for nutrition and dietetics.
Can the Master of Nutrition and Dietetics be undertaken via correspondence?
No. The degree involves a large practical component that requires students to be on-site.


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What to expect at E3! :)
Ok, first of all, this is more playstation related than the last of us related, but I love you guys so that's why I want to discuss this with you, and not with the people who do not excist in the off-topic sections, so, deal with it
Personally I love hyping up E3 and throwing predictions around, I just searched for all Sony studio's, there appear to be 13, one of those doesn't make games, but is a quality assurence studio (Foster City Studio), so what have they in store for us at E3, Sony confirmed that all 12 studio's are working on ps4 games (http://www.ign.com/articles/2013/02/25/every-sony-owned-studio-is-working-on-ps4-games), so what are they working on!
1) Bend Studio
a vita developer, last game they made was the card game Uncharted fight for fortune in 2012, but considering that game probably did not take much work to make, we can asume that since they released Uncharted Golden Abyss for the vita in 2011 they are working on an other game, however, I don't think this studio is capable of releasing a full ps4 game, perhaps a downloadable title, I saw on wikipedia that they might be working on resistance 4, but somewhere else I read that that was incorrect, so I have no idea what this studio is up to and to be honest I don't really care either
2) Cambridge Studio
also a vita developer, currently working on Killzone: Mercenary for the vita, so it's weird that this studio also works on a ps4 game, I guess it's also a downloadable one...
3) Evolution Studios
we already know they are working on the ps4 game called Driveclub, a teambased realistic racing game, looks interesting so far for me
4) Guerrilla Games
sadly they are into first person shooters, which is not my favorite genre at all, but they are Dutch, and I am Dutch, and Killzone games are pretty good so I'm proud we Dutch people have our own Sony studio, anyway, as you probably all know they are working on the stunning looking Killzone Shadow Fall, coming to ps4, also there are rumors they are working on a second ps4 game, I have no idea what that is though
5) Japan Studio
working on Knack, a platformer, many people joke about it, but I think it looks kinda cool, I'm buying it, haven't seen a good platformer since Ratchet and Clank: a Crack in Time, anyway, according to wikipedia, SCE Japan is also working with Team Ico on The Last Guardian, which was announced a long time ago for the ps3, but never got a release date, I thought that game was awesome and I hope it makes it to the ps4, but I doubt it somehow
6) London Studio
mainstream guys, from eyetoy to singstar to the ps move, they make such stuff, supposedly they are making an action game for the ps move, could be a ps4 title, but don't expect anything big, their last game was Wonderbook in 2012, which I doubt anyone of us is interested in, but like I said, they are the mainstream guys, and mainstream people deserve games too
7) Media Molecule
media molecule is working on a vita game called tearaway, but they are apparantly also working on a ps4 game, those guys are awesome, they brought us the wonderful games LittleBigPlanet 1 and 2, so I expect another great innovative title for the ps4, and even if it's just LittleBigPlanet 3 I'm happy too
8) Naughty Dog
the one and only, the Uncharted 3 team is obviously cooking some ps4 stuff, and I really hope it is Uncharted 4, but whatever they make, it will be awesome, as usual
9) Polyphony Digital Inc.
as far as I know they never made anything not Gran Turismo, and a few days ago they announced Gran Turismo 6 for ps3, it all sounded a little weird, but they are supposedly bringing it to ps4 also, well they have to, else Sony was incorrect about saying all 12 studio's are working on ps4 games
10) San Diego Studio
makes sports games MLB: The Show and Sports Champions, I looked up their previous games, and it is kinda interesting because they make games in between these full sports titles, currently they are working on some action rpg called Warrior's Liar for ps3 and vita, but my bet is that they are working on MLB 14: The Show for ps4, maybe some move sports title instead, but I don't think so...
11) Santa Monica Studio
now this one is interesting, God of War was never my cup of tea, but I can't deny that this studio is incredibly talented, and I hope they are working on a new (less bloody and over the top) IP, their second team made God of War Ascension, the prequel to the God of War series if I'm not mistaken, and according to wikipedia they have helped with a lot of games for the last years since God of War 3 in 2010, for instance they helped SuperBot Entertainment make Playstation All Stars Battle Royale, so I am curious to what they are up to, also on wikipedia it says something like Hohokum, but that also appears to be helping an other studio out with a game, it is coming to ps4 and vita though, but I am sure they are working on something big, they have to
12) Sucker Punch Productions
one of my favorite studio's, InFamous is awesome, and they are working now on the for me highly anticipated InFamous: Second Son, looking forward to it!
So, what do you hope to see, what do you expect to see, what have I missed, comment!
Re: What to expect at E3! :)
I think we can expect to see a whole lot of nothing about The Last of Us at E3.
EyeCue86 is a symbol of free speech. Any attempt to censor EyeCue86 is an act of evil.
"It's that time of the month again, Joel"
-Ellie, The Last of Us
Re: What to expect at E3! :)
Lol, nice points you got there, but this is The Last of Us threads. Im pretty sure there is a general chat section somewhere. But yeah, I expect mostly ps4 hardware/software.. HOPEFULLY SOME PS VITA STUFF. PLEASE SONY. MAKE IT HAPPEN.
Re: What to expect at E3! :)[ Edited ]
edit: too dark
EyeCue86 is a symbol of free speech. Any attempt to censor EyeCue86 is an act of evil.
"It's that time of the month again, Joel"
-Ellie, The Last of Us
Re: What to expect at E3! :)
Re: What to expect at E3! :)
blackdelage wrote:
PS4 reveal. They just have to say the right things and they win this race.
They could say anything and still win. No one wants a VCR.
EyeCue86 is a symbol of free speech. Any attempt to censor EyeCue86 is an act of evil.
"It's that time of the month again, Joel"
-Ellie, The Last of Us
Re: What to expect at E3! :)
EyeCue86 wrote:
I think we can expect to see a whole lot of nothing about The Last of Us at E3.
don't be so negative, InFamous 2 released right after E3, just like The Last of Us, so Sony showed a launch trailer for infamous 2 at their press conference, I expect them to do the same with The Last of Us, they will probably talk about how they still support the ps3 and blabla with The Last of Us, Beyond Two Souls (which I expect to see something about too at E3) and Gran Turismo 6 (ps3 or ps4 gameplay, I don't know, I don't really get it...), and then after that they continue with the vita and ps4
I was surprised btw that Quantic Dream is not a Sony Studio, as far as I know they only make games for playstation, and I heard they have a ps4 title in the works too, I'm dissapointed Insomniac left and joined EA, that means no more exclusives for the playstation from them, do you guys know any other studio's that are not really Sony studios, but still working on playstation exclusives?
that reminds me btw of Rockstar, many years ago they showed a logo for a game called agent, it was a playstation exclusive, but we haven't heard anything of it ever since, probably won't in the future also...
Re: What to expect at E3! :)
burriizy wrote:
There's a rumor e3 might reveal resident evil 7. I doubt they have another coming up soon. Playing re6 < Watching paint dry
I heard it was not so good, but I'm not really into horror games myself, I was only talking exclusives in the first post, other games I really want to see:
- Prince of Persia (unlikely, ubisoft focuses to much on assassin's creed)
- a sequel to Ratchet and Clank Future: a Crack in Time (very unlikely)
- Mirror's Edge 2 (most likely, rumors about it all over the place)
- Rayman Hoodlum Havoc 2 (very, very, very unlikely, it's a ps2 game)
- a good Tony Hawk game for once (even more unlikely than previous one)
Re: What to expect at E3! :)
& re6 was the bad imo. Too many qte's, was more action oriented, & completely abandoned the horror elements.

subset: commoncrawl


text:
Sorry, there are no KING dates.
When they named their debut song, "The Story," twin sisters Paris and Amber Strother and their friend and musical compadre Anita Bias--collectively known as KING--had no idea they were creating a true life musical fairytale. Nor could they have anticipated the key role that pop icon Prince would be playing as they gear up to release their full length debut album, also titled "The Story," this year.
In March, 2011, dreaming big, but taking practical steps, the Los Angeles based R&B trio posted a clever, scrapbook illustration-style video for their dreamy and sensual tune on YouTube. Along with the independent release of their three song debut EP that month, their goal was simply to let their family and friends in on the easy grooving, soul-influenced vibe that they had been developing since they joined forces in 2009. Then Phonte Coleman, rapper/singer of The Foreign Exchange heard it, flipped, and shared it with his Twitter followers. Soon thereafter, Grammy winning singer Erykah Badu, ?uestlove of The Roots, and many other contemporary tastemakers heard it, and loved it. Once "The Story" went viral, it was unstoppable.
Within a month, the video had more than 40,000 views, garnering countless new fans—including the one and only Prince, who while surfing the net, discovered the group himself. He then tapped Paris, Amber and Anita to open a show for him just a few months later during his exclusive 2011 run at The Forum in Los Angeles. Prince has since become a mentor, advisor and financial backer to the girls and he enlisted Kiran Sharma to be their manager.
While Prince is every bit the master producer, revolutionary songwriter and artist, his role in KING's development is more behind the scenes, helping guide business decisions and providing an overall vision for the trio. The vibe and intricate harmonies KING creates—and Paris' hip and edgy yet smooth and old school production—evolved beautifully in their home studio, even without the master's touch. In fact, when he first heard the album, he said "don't change a thing. It's perfect."
Paris produces KING's songs, while Amber and Anita are the primary singers. The three work together on songwriting and vocal arrangements. Says Paris, "everything happened very quickly with the EP release, from opening for Prince to beginning to write and record our full-length album. We are so excited to come out to the world with the new music we've been carefully developing. We're thrilled that Prince has provided us with a platform to do this, and are overjoyed that we were able to produce the new album the way we envisioned it."
KING, who write, produce and perform all of their own original material, spent most of 2012 in their home studio working on the upcoming album, which will include "The Story," and the two other tracks from their initial EP, "Hey" and "Supernatural." The album will also include the sultry and ambient romance "In The Meantime," which the trio is releasing the Spring of 2013 as a lead single.
Last year, they also wrote, produced and performed the song "Move Love" from The Robert Glasper Experiment's groundbreaking "Black Radio" album which won a Grammy earlier this year for Best R&B Album. The hybrid jazz/R&B recording features numerous vocalists (and some of KING's favorite artists), including Badu, Lalah Hathaway, Ledisi, Chrisette Michele, and Musiq Soulchild.
The cool, seamless blend of jazz and soul sensibilities in KING's music is due in part to 26-year-old Paris and Amber's parents exposing them to an eclectic mix of music while they were growing up in Minneapolis – including Duke Ellington, Stevie Wonder, Steely Dan, Joni Mitchell, Jimmy Jam, Terry Lewis and artists produced by the creators of "The Minneapolis Sound." Amber nurtured her vocal gifts by absorbing everything musical around her, and quickly developed an intricate, magical tone and a unique skill for composition and songwriting. Through exploring a melting pot of artists, genres, musical ideas and movements, Paris found her own personal voice on the piano.
After writing songs together as teenagers, the sisters parted ways when Paris headed to Berklee College of Music in Boston to study contemporary writing and production. Amber, following in their father's footsteps, went to cosmetology school in Chicago. While at Berklee, Paris met Anita briefly during a rehearsal and remembers being blown away by her voice in the first five seconds. Anita studied voice at Berklee for a year before returning to her hometown of Los Angeles.
"I told Anita I loved her voice, but I thought I would never see her again," Paris says. "I moved out to the Bay Area after graduating to do an internship with the Monterey Jazz Festival, then headed to L.A. to pursue film scoring." Anita adds: "Then we randomly ran into each other at a jam session. We started hanging out and began showing each other music we had been working on." Paris adds: "This led to ideas which really proved to be the foundation of the group a short time later. We named the group 'KING' because in a business where so many artists compromise their vision based on what others tell them, we wanted to be in charge of our own musical kingdom from the start."
Amber re-entered the picture when she came out to Los Angeles for a short visit for her 23rd birthday and quickly fell in love with the city. She enjoyed hanging out with Paris and Anita so much, that she decided to stay. Paris says, "I had been invited to play some acoustic shows in Hollywood, performing cover songs, and I asked Amber if she would like to join me someday to try out original material. That's how the song 'The Story' began."
Amber adds, "'The Story' is about taking a journey. It was inspired by Paris and myself moving to the West Coast at different times. There's such a strong vibe here, and we've made so many great friends. It's like the land of eternal sun. We had not lived together for a few years, and it was wonderful to be reunited and to create music with her. Anita became like a sister, and not long after we began working together as a trio, we realized that KING was developing into something much more amazing than the three of us ever could have imagined. The defining factor of the group is that we have three different perspectives as writers, arrangers and vocalists, but we combine those to create a singular vibe and vision."
Anita, who Paris and Amber affectionately refer to as their "triplet," adds, "The main thing about our songs is that they spread the kind of love that only comes from being true to who we are. KING is all about us being natural and authentic. We make music that we, music fans, would like to hear. I think what makes us unique is that the three of us have the same tastes, and we all genuinely appreciate and are invest in each other's ideas and opinions. I have learned so much from working with Paris and Amber, and I couldn't fathom the idea of making music with anybody else."
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Adding Testosterone to Viagra May Not Help Erectile Dysfunction »
"For men with low testosterone, taking testosterone along with Viagra may not help their erections more than if they only took Viagra, a new study shows.
"There were lots of reasons to think that it would work," Boston University rese"...
Read the Adding Testosterone to Viagra May Not Help Erectile Dysfunction article »
Yocon (yohimbine hydrochloride) blocks presynaptic alpha-2 adrenergic receptors. Its action on peripheral blood vessels resembles that of reserpine, though it is weaker and of shorter duration. Yohimbine's peripheral autonomic nervous system effect is to increase parasympathetic (cholinergic) and decrease sympathetic (adrenergic) activity. It is to be noted that in male sexual performance, erection is linked to cholinergic activity and to alpha-2 adrenergic blockade which may theoretically result in increased penile inflow, decreased penile outflow or both.
Yohimbine exerts a stimulating action on the mood and may increase anxiety. Such actions have not been adequately studied or related to dosage although they appear to require high doses of the drug. Yohimbine has a mild anti-diuretic action, probably via stimulation of hypothalamic centers and release of posterior pituitary hormone.
Reportedly, Yohimbine exerts no significant influence on cardiac stimulation and other effects mediated by beta-adrenergic receptors. Its effect on blood pressure, if any, would be to lower it; however, no adequate studies are at hand to quantitate this effect in terms of Yohimbine dosage.
Last reviewed on RxList: 5/12/2008
This monograph has been modified to include the generic and brand name in many instances.
Yocon FDA Prescribing Information
Additional Yocon Information
Report Problems to the Food and Drug Administration
You are encouraged to report negative side effects of prescription drugs to the FDA. Visit the FDA MedWatch website or call 1-800-FDA-1088.
Get tips to boost your love life.


text:
Public School Cafeterias: The New Local Food Nirvana?
The school cafeteria: Land of orange juice from concentrate, Lit'l Smokies sausages, pink-slime hamburgers.
Or perhaps not?
This school year may have marked the return of the ever-divisive finely textured beef to school menus, but a new census by the USDA suggests that the quality of ingredients stocked in cafeteria kitchens is far higher quality.
In the 2011-2012 academic year, approximately 43 percent of schools participated in the national Farm to School program, purchasing a portion of their food from local farms and other food producers. Purchases made by the 38,600 schools represented more that $354 million dollars invested in regional agricultural economies across the country.
The survey, the first ever conducted by the USDA, was sent to 13,000 public school districts, and 67 percent responded.
Some arugula-loving blue states had notably high numbers of school involved in the program—43 percent of California school are participating, and 64 percent of Maryland schools are buying local ingredients—but the Farm to School program is well established in states like Florida, Georgia and South Carolina too. Wyoming, where just 1 percent of the public schools' food budget is spent locally and less than 25 percent of districts are involved in Farm to School programs, has what is by far the lowest participation rate.
In the same year, districts in just three states, Iowa, Nebraska and South Dakota, were purchasing pink slime from the USDA.
Calling the program a boon to both student health and local economies, Agriculture Secretary Tom Vilsack said in a statement on Tuesday, "We know that when students have experiences such as tending a school garden or visiting a farm they'll be more likely to make healthy choices in the cafeteria. We also know that when schools invest their food dollars in their local communities, all of agriculture benefits, including local farmers, ranchers, fishermen, food processors and manufacturers."
Districts were asked about school garden programs too. The leading state in that arena? Hawaii, where 100 percent of districts have a plot of land where students can learn about growing food.


text:
June 2011
Student: Mary Kaufman
This is a wonderful school with a caring staff, very reasonable fees, and professional
instruction in a club-like atmosphere. Maria is a wonderful instructor, and her staff
clearly demostrates her philosophy of providing progressive instruction that is broken
down into parts that make learning a fun and stress-free experience. I am having a
blast! Thanks Maria, Andy, Betsy, Jorge, and the gang
Student: Norma Drummond
Love them!!!!!!!!!!! This is a nice place to learn and have fun. I have been with them for
more than a year, and I enjoy being at their practicas.Thank u Maria :)
Student: Phillip Roundtree
Highly recommended with personal instruction and coaching. Also, lots of
opportunities to practice what you've learned and build relationships.
Its worked miracles for me and is a lot of fun!. 5 stars
Student: The Hickles
Maria is the best instructor ever. We were thrilled when she opened her own studio.
Although we had to stop lessons briefly, we fully intend on starting back up as soon
as possible. You won't go wrong with Dancin' Motion School of the Arts.
Student: Dan Perez
Great place to learn to dance at any age!!
Student: Sophia Czaus
I have been a student of Maria (the owner and lead instructor) for almost 9 months
now and I can not stop recommending this school and the experience of learning dance
to all my friends, coworkers and family. The instructors here are phenomenal! Each
class begins with a demonstration of fancy footwork (Salsa/bachata, etc) that is
broken down into simply steps that make you understand that, "Hey I can
do that too!" I can't say enough about this school. It is the owner's heart
and soul that form the foundation of this school: that regardless of the
missteps or inhibitions that you might feel about dancing, it's "just" dancing
so make sure to laugh, have fun, and come make new friends.
Student: Milady Cortes
Dancin Motion School of the Arts, its owners, students and friends alike are
very professional, fun, and VERY welcoming. You're treated as though
you are family. I love that!
Student: Betsy Arroyo
If you want to learn how to dance salsa and more.. And make great friends .
This is the school to join.. Instructor is very talented.. And a true proffesional.
The friday socials are great to practice what you learned in class. And all your
fellow students are there as well. The dj playes great latin music.. Not the same
songs over and over like the local radio or clubs.. He plays a variety of latin music.
You dont have to feel shy.. Everyone is learning and having fun... And thats
what dancing should be Fun.. From a fellow
student of several years.. JOIN TODAY.. !!!!!
Student: Marjorie Santos
Great instructors. They really take the time to teach everyone the basics.
They offer a nice variety of dances from Bachata to Merengue to Salsa. The
people are friendly, the atmosphere is great for kids as well. BBQ on Sundays is
great for the whole family (they have a balloon bounce for the kids) while the
parents go to class. You can even dance outside while waiting for your class to begin.
The Friday social is great. It can be intimdating for a beginner, but everyone there makes
you feel comfortable. Looking to take Salsa lessons or any other kind of dancing,
definitely check out Dancin'Motion School of the Arts.
Copyright © 2010 Dancin' Motion School of the Arts. All rights reserved.


text: I've been lookin into lifting my 2007 Silverado 1500 4x4 Crew cab. 5.3L. I'm not lookign or anything Radical. I def know i do not want to have to Re Gear. I'm looking @ running a 5inch Rough Country on 33's on my stock 20inch rim. I'm trying to keep as close to the stock ride as I can. Does anyone have any advice on how big to go without having to change differentials. I want to make sure I do it right becasue 3 or 4 years down the road I do not want to see drivetrain going out beacsue of a halfa** installed lift kit. Does Rough country have a good name behind them? They also make a 7.5" lift for my truck which i could run 35's on my stock 20inch rim, but If i go with 35's i have a feeling my 3.73's will go to crap. Would anyone recommend another brand name lift kit? or even going with a 4 or just go with the classic 6" lift. ANY ADVICE OR EXPERIENCES ANYONE HAS HAD IS GREATLY APPRECIATED THANKS, KEVIN


text:
|"Both Individuals and companies are strangled by learning disability"
Peter Michael Senge
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|Home | About OF | Knowledge | Networking | Innovation | Education | Services | Useful Links | Contact
See also Peter Senge - Society for Organizational Learning
Peter Michael Senge (born 1947) is an American scientist and director of the Center for Organizational Learning at the MIT Sloan School of Management. He is known as author of the book The Fifth Discipline: The art and practice of the learning organization from 1990.
He is the founding chair of the Society for Organizational Learning (SoL).
Senge emerged in the 1990's as a major figure in organizational development with his book The Fifth Discipline where he developed the notion of a learning organization. This views organizations as dynamical systems (as defined in Systemics) in a state of continuous adaptation and improvement .
Too many businesses are engaged in an endless search for a heroic leader who can inspire people to change. This effort creates grand strategies that are never fully developed. The effort to change creates resistance that finally overcomes the effort.
Peter Senge believes that real firms in real markets face both opportunities and natural limits to their development. Most efforts to change run directly into interpersonal and cultural issues embedded in the prevailing system that resist change. No amount of expert advice is useful. It's essential to develop reflection and inquiry skills so that the real issues can be opened for discussion.
Deep changes in how people think and what they believe can never be achieved by creating new rules and demanding compliance. People will always resist being forced to change by outside forces. But once the change is underway they often adapt vey well.
If individuals can't learn, if the culture of the company isn't a learning culture, no amount of effort will deliver lasting change. Senge makes a plea for organizations to "emphasize core learning capabilities: aspiration, reflective conversation and understanding complexity.
Many studies show the importance of internal networks and internal networkers to the culture of the firm. The enthusiastic participation of people who have no official power to demand compliance is a powerful influence. Their messages spread organically across the organization only because they and those others who spread the messages believe it's worthwhile. These messages are "seeds" and the people who spread them and "seed carriers".
According to Peter Senge, there are four challenges in initiating changes. There must be a compelling case for change. There must be time to change and help during the change process. Lastly, as the perceived barriers to change are removed, it's important that some new problem, not before considered important or perhaps not even recognized doesn't become a critical barrier.
"In this increasingly networked world ... people are continually forming and re-forming working groups. ... Their skills in prioritizing and coordination their efforts grow directly from learning to increase time flexibility.
|Home | About OF | Knowledge | Networking | Innovation | Education | Services | Useful Links | Contact


text:
Hermione bonds herself to Harry in First year. These are the changes that happen because of this simple act.
Category: Harry Potter - Rating: R - Genres: Fantasy - Characters: Harry,Hermione - Warnings: [?] - Chapters: 3 - Published: 2008-04-24 - Updated: 2008-04-28 - 5408 words
Site design Copyright 2005, K&D Lynch. All stories contained in this archive are the property of their respective authors, and the owners of this site claim no responsibility for their contents.
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text:
Taper talk is once again ruffling global markets as better-than-expected U.S. job creation feeds expectations that the Federal Reserve could start slowing down its $85 billion-a-month asset purchases, known as QE3.
In the past, even the slightest hint at tapering was greeted with dread. In May, the reaction in bond markets to an exquisitely hedged statement by Fed Chairman Ben Bernanke that the central bank was considering a taper was swift and brutal. Though Mr. Bernanke was reportedly surprised by the response, he shouldn't have been. He was, after three years of market-cheering, evermore accommodative U.S. monetary policy, changing that policy's trajectory. With little prospect of anything better than continued fiscal stalemate, the economy had become a monetary meth addict—and the monthly fix was now about to be cut back.
Emerging-market bond and currency markets were particularly badly hit. But the pain was not shared equally. The countries whacked hardest by taper-talk had large current-account deficits—Turkey, India, Indonesia and Brazil. Big-deficit countries also saw significant increases in long-term borrowing costs.
These nations had been cruising on QE3, comfortably financing excesses of consumption over production with dollars desperately scouring the globe for return. But the mere hint that the flow of dollars might be reduced was enough to send foreign investors into paroxysms of fear over depreciation and a risk of default. The countries whose currencies depreciated most following taper-talk were also the biggest beneficiaries of taper-interruptus—the Fed's decision in mid-September to back away from a strongly hinted-at decrease in asset buying. Their currency and bond prices rebounded strongly.
This is not the first time emerging markets have been hurled about by unconventional monetary policy in the developed world. A recent International Monetary Fund study, "Global Impact and Challenges of Unconventional Monetary Policies," found that the Fed's first round of quantitative easing from January 2009 to March 2010 resulted in $250 billion being withdrawn from emerging-market bond markets (under the logic that QE would drive the U.S. out of recession), while QE3 had the opposite effect, causing $91 billion to flow in (as U.S. asset prices had turned frothy).
The net effect of unconventional monetary policy in the U.S., U.K., Japan, and Europe on emerging-market bond flows since 2008, the IMF study found, has been trivial: a mere 0.22% of GDP. The volatility, however, with its attendant effects on currency, trade and investment, has been considerable. The Fed's oft-repeated refrain that what's good for jobs and growth in America is good for the world now rings somewhat hollow.
Finance ministers and central bankers in emerging markets have been increasingly vocal critics of the Fed-centered international monetary system. Taper talk was particularly traumatic for India, where the central bank was obliged to raise interest rates to counter capital outflows and imported inflation from a plummeting rupee, despite the country's slowing growth.
So how can emerging markets protect themselves in advance of taper attacks? The IMF study found that countries with a lower share of foreign ownership of domestic assets, a trade surplus and large foreign-exchange reserves have been more resilient. They've experienced far less volatility in their currency and domestic asset markets. This has policy implications: In good times, apply a firm hand to keep your imports and currency down, and exports and dollar reserves up.
Broadly, this is what U.S. congressmen call currency "manipulation," and it is hardly a prescription that the U.S. Treasury can endorse. Some would even punish countries that pursue such policies. In a Nov. 6 op-ed in the New York Times, for instance, economists Jared Bernstein and Dean Baker called for the U.S. to impose taxes on foreign holdings of Treasurys and tariffs on imports precisely to counteract them.
These policies are a recipe for more global trade and political tensions. And, just as with the standoff between congressional Republicans and the White House over debt and taxes, there is no meaningful effort under way to find common ground. Recent moves by China, Brazil, Russia, Turkey and Japan to move away from dollar-based trade will make things worse by undermining the multilateral trading system, as countries that don't want to stockpile each other's currencies will use trade discrimination to prevent imbalances.
The financial crisis has provoked a renewed and often heated debate in the U.S. about the application of rules versus discretion in monetary policy. The policy void created at the Fed over the winding down of large-scale monthly asset purchases—when, why, how much, and over what time scale—bears witness to the wider costs of unfettered discretion at the center of the global monetary system.
-- Benn Steil is director of international economics at the Council on Foreign Relations and author of The Battle of Bretton Woods. Dinah Walker is an analyst at the Council.
This article appears in full on CFR.org by permission of its original publisher. It was originally available here (Subscription required).


text: Just wanted to remind y'all about the SF blogger meet-up this Saturday, November 5. If you're in the Bay Area (or want to come to the Bay Area!) and would like to meet-up, click on the button below to RSVP. Can't wait to meet all you lovely bloggy friends in person!


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India's Olympic Association shrugged off its suspension from the IOC by pressing ahead on Wednesday with a vote to install the organiser of the scandal-plagued 2010 Commonwealth Games as its new head.
A day after the International Olympic Committee ordered the scrapping of Wednesday's internal elections in India, the national association insisted it had no option but to hold the polls in which the outcome is a formality.
Newspapers meanwhile lined up to condemn the IOA for "disgracing India" in its clash with the world governing body which means Indian athletes will not be able to compete in the Olympics under the national flag and see funding frozen.
The IOC announced the open-ended suspension on Tuesday after a meeting at its Swiss headquarters, saying the Indian federation had "failed to comply to the Olympic charter".
The "IOA is not entitled to hold any election until all pending issues are resolved," it added in a statement.
But the IOA's acting president Vijay Kumar Malhotra said the election process would continue, with the results expected to be announced on Wednesday evening.
Malhotra said the issue would be under discussion at the IOA's annual general meeting, which is also taking place in New Delhi on Wednesday.
"We had been ordered by the Delhi high court to follow the government's sports code in the elections and we have done that," Malhotra told reporters.
"We can't go against the law of the land."
The outcome is not in doubt, with Lalit Bhanot set to be elected unopposed as secretary-general even though he is currently on bail, facing corruption charges in connection with his organisation of the 2010 Commonwealth Games in New Delhi.
The IOC ethics commission had in October specifically warned the Indian body against allowing Bhanot to compete in the election which should also see his ally Abhey Singh Chautala take over as IOA president.
Bhanot was secretary-general of the organising committee for the 2010 games which were hit by venue delays, shoddy construction and budget overruns that saw the cost of the event triple to $6 billion.
The Indian media said the suspension could be a positive move to clean up the tainted sports administration.
"Golden day for Indian sports," said a headline in the Hindustan Times, which added "the suspension has provided us with a chance to clean up the mess the Indian Olympic Association is in."


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Tag: video clip
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Seminary Evangelism Class Must-See
This woman should teach a seminary evangelism class. If you haven't yet seen this clip about this sweet woman sharing Christ with a would-be mugger, you must watch. This stirs me up. "Preach the Word; be prepared in season and out of season." 2 Timothy 4:2 HT: Timmy Brister
Category: Links, Spiritual life


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Santa Claus story, an Interactive rebus story with audio. Appropriate for early readers and ESL. Interactive .notebook file for Smart Board or Notebook viewer. Includes printable version.
Interactive notebook using abctools activities, including; word search and word unscramble with a St. Patrick's Day theme.
Smart notebook activity for Pre k- 1st. Counting and addition skills. Thanksgiving theme with pumpkins and pumpkin pie graphics.Common Core: K.CC.B.5 Counting and Cardinality
Unscramble Halloween words with audio. (ESL, early reader, special needs.) Interactive .notebook file for Smart Board or Notebook viewer.
Interactive word search in the shape of a ghost. Includes answer page.
Colorful St. Patrick's Day word search. Clover shape. No Caps. Interactive .notebook file for Smart Board.
Colorful St. Patrick's Day word search. Shamrock shape. Interactive .notebook file for Smart Board.
Interactive Word Search for Smartboard. Or, you can use the Interactive Notebook Viewer to use on your computer.
PC/Windows VERSION: Interactive notebook activity with a colorful Fall/October theme. Unscramble the word on each page, touch the pumpkin for a clue. Includes printable PDF worksheet.


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Samurai William, by Giles Milton (10hrs 15m, Isis, £17.99)
There are more ways of being marooned than on an island like Robinson Crusoe. William Adams, a ship's navigator from Limehouse, was effectively marooned in Japan in 1600 - nearly two years after leaving Rotterdam. He was the first Englishman to set foot in what was then an unknown country and his achievements are still recognised by the Japanese today. How Adams escaped execution, not by the natives but through the machinations of Portuguese Jesuits desperate to maintain their evangelical monopoly (Adams was Protestant), how he impressed the all-powerful Shogun Ieyasu and became his interpreter and most trusted confidant makes for a rollicking tale.
Milton's book is based on letters, diaries, company records and other contemporary writing. Much of the material comes from the journal of Richard Cox who was appointed factor of the East India Company's unsuccessful trade mission in Hirado. If Adams, a natural diplomat who appreciated that the Japanese were far more cultured than the incomers, had been given the job it might have been different. Petty jealousy and suspicion that he'd gone native put paid to his career. All his entreaties to go home to his wife were rejected. His knowledge of ships and navigation was far too useful, and besides, Ieyasu trusted Adams alone to give him a true picture of Europe. In return the Shogun gave him land and Samurai status. Fascinating as this pioneering Londoner is, the book is less a portrait of a man than of an era, a glorious age of discovery when a letter home might take a year and a minor infringement of etiquette could result in summary decapitation. Great stuff.
Plain Tales From the Hills, by Rudyard Kipling (6hrs, Tell Tapes, £13.99)
Dead Ringers has made it almost impossible to listen to Martin Jarvis without snickering. This is unfair; nothing demonstrates his versatility better than these stories about life under the Raj. Apart from "If", Kipling has fallen out of fashion. Pity, he's one of the all-time great storytellers, a mixture of Wilkie Collins and Saki. Vice-regal balls, snooty colonels, drunken subalterns, machiavellian memsahibs - the British in India are here in spades but so are the saddhus, fakirs, rickshaw drivers and hill tribes. Let's have much more Kipling on audio please.


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Hansehof Hotel
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Back in the Air
... on the silks with my partner. We spent the first six weeks attempting to make my descent from the top look less like a dinosaur hatching out of an egg (his eloquent words, not mine) and more like a beautiful goddess emerging from the clouds. Of course, that mission was just barely accomplished and performed a measly two times before they realised the safety certificate on the aerials had expired a month previously and it could be a good idea to oh, say stop climbing ...
Our last supper with Mali :(
... away from her balanced on more and more fronds. I took a photo of the near end result but it really doesn't capture the skill, strength, patience and concentration required to do this act, it was just amazing to watch. Then after balancing all of this on her head the woman carefully put it down, walked around and removed the feather from the end and the structure toppled over. So very clever!
At intermission Lil swapped seats so that she was sitting with ...
Germany vs Australia? Nah, everyone for themselves
... who never made it into a final??? Heavy sigh
Dinner seemed to be served just in time, as Spencer was becoming too successful, and it really was a beautiful meal. I even took a photo, which I rarely do with my food so thankyou again to Annette and Franz for working tirelessly all evening to prepare it for us. Dinner was supported by wine, beer, schnapps, and Lyndon's head in the morning will surely be supported by the pillow. I will not support him for self-inflicted ...
Early Start
... gentleman asked if I needed help, I must have had that lost look on my face again, he was so helpful and we managed to communicate very well, he was speaking English much better than my German, we had a good chat and he gave me directions to the river and other attractions, what a true gentleman he was, I shook his hand and thanked him very much for his help. On my back to the hotel I was amazed to see dozens of police vehicles parked up and ...
Day 35: Munich to Hamburg
... is filing in for me at work while I'm away (poor kid, he has hopelessly big shoes to fill), as he'd had a couple of queries for me. And Mum and Dad also called, letting me know they'd successfully managed to find their way to the Amalfi Coast. They really still can surprise me. In all, it was a pretty productive train ride really. Except if productivity relates to blog writing. With all that internet and emails and calling and messaging, I barely got any done, which ...


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Amanda Seyfried Talks "Deep-Throating" in Lovelace and Mean Girls Musical in Allure
Amanda Seyfried opens up in the May issue of Allure about the potential Mean Girls musical and reveals the shocking way her role as porn star Linda Lovelace helped her prepare for Les Miserables.
The Big Wedding actress shares an, um, interesting singing tip she learned through her work, telling the magazine, "Imagine deep-throating a penis, get that feeling in the back of your throat, and then sing. That's where your larynx is." Well then!
Seyfried, who played Karen in the film Mean Girls, says, "I desperately want to be Regina" in the musical, which Tina Fey and her music producer husband Jeff Richmond are currently developing. Asked about working with Lindsay Lohan in the film, the star shares, "She's talented. Was. I mean, I don't know… She was so bright-eyed."
Seyfried, who opted not to go nude in the mag's annual "Look Better Naked" issue, also opened up about her body, offering, "I saw a picture a couple of days ago from when I was 19, and my boobs were way bigger. They were a D, and now they're a small C, because I lost weight." "There was something so beautiful about the size of them," says the actress, adding, "When I look back, I'm like, Why did I always give myself such a hard time?"
What do you think of Seyfried's candid interview?


text:
Newbee need help
3 Attachment(s)
Hi There,
I inherit this one from my brother back in ASIA
I believe is Aleph
Some parts are missing.
can some one help me? Tks so much
plenty of Aleph 30 info around
just search
It's an Aleph 30.
Are you going to build it? I would if I were you. :) :) :) :) :)
Check your PM
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text:
Hello Dears,
i have a problem in my Computer and then i have this in my flash drive too.
problem is that i don't know what type of threat came in my PC through net or Flash drive. it hides all my folders C drives, D, E and flash drives too. whenever i click on any drive i cant see anything but when i see properties of that drive it shows data. now i formated my PC but some of my important data are in flash drive i cant see these data if i know the name of folder like my picture when i type it in address bar I:\my picture then it open n show my data. how to remove this prob?
wat type of virus is this don't have any name i tried all type of antivirus its scan all the folder in flash drive but i cant see them. plz help me if any body know this.


text: Photo by www.BackgroundNow.com/Flickr [ Verdicts Returned in Two Murder Trials By John Lee July 29, 2011 Verdicts have been returned in two Caddo Parish murder cases. Read More Category: Shreveport/Bossier City News Tags: Caddo Parish, murder, sentencing, verdicts Send to a friend! Share on Facebook Share on Twitter Pin it! Reddit This! Share on Tumblr!


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Plate Tectonics - 1,408 words
Field Guide to Geology A 6 page book report on "The Field Guide to Geology" by David Lambert. Lambert is known for his clear and unique style of cataloging information so that laymen can readily understand the subject. This book is no exception to that rule. It is a very clear and concise introduction to the world of geology, written in easy to understand language. He covers subjects such as the earth's crust, volcanoes, rocks in general, deformed and altered earth, soil, rivers that shape the land, the oceans, ice and air, and the general combined study of geology. No additional sources cited. RAgeolo.wps Influence of Geology on Human Civilization A 5 page research paper that examines how g ...
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The core is divided into two parts, the solid inner core and the liquid outer core. The inner core is thought to be solid and primarily made up of iron and some nickel. The outer core is all around the inner core and is believed to be made up of liquid iron mixed with liquid nickel. The outer core is about 2890 to 5100km. The inner core is 5100 to 6378km. Earths mantle is mainly composed of substances high in iron and magnesium. The melting point of every substance depends on the pressure and the deeper we go the higher the pressure becomes. Because of this the upper mantle is said to be semi-molten and the lower mantle solid. The upper mantle iron-substances are semi-molten because it is ho ...
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In 1912, Alfred Wegener, a German scientist, was the first to notice this and develop the theory of plate tectonics. He noticed that the earth's continents fit together almost like a jigsaw puzzle. This, combined with the fact that similar fossils and rock types are found on different continents separated by large bodies of water, helped him formulate his conjecture. He contended that the plates at one point formed one large continent called Pangea, which allowed like fossils and rock types to become closer together, which broke apart. Despite how well the continents fit together and the facts about the geology, the general public would not accept Wagener's proposal. This is largely due to r ...
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Ceramics - 1,185 words
Richard Fairbanks, although many times overlooked, was an important American ceramist. He was known as a "loner" and because of this he was never really appreciated for his talent. Fairbanks was greatly influence by his professors. Professor Paul Bonifas, who taught at the University of Washington, was one who left a huge impact on Fairbanks work. Fairbanks created a system of sketching pottery profiles, which stemmed from Bonifas teachings, as a mean of "thinking on paper." This approach to pottery through sketching was a crucial element that separated Fairbanks from many other Asian-inspired American peers. Although, Fairbanks was a wheel thrown expert, he continued to "think on paper" thr ...
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Kissing Doorknobs - 604 words
Hey, whats been going on with you lately? I miss the laughs we used to have walking home from school. I called to you the other day but you didnt answer me. You seem like youre in you own world! Please email me back and let me know if you are mad at me. I dont know how to explain what is going on with me. I hope you dont think that Im acting crazy. You have been one of my best friends since kindergarten. Im afraid if I tell you how I feel, youll think Im nuts. Im not mad, but I have to count on the way to school. Thats why I dont walk with you. You can tell me anything. What is the big deal with counting? Everybody counts! You are acting very strange. Cant you just stop this foolishness? Whe ...
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Desperation - 1,894 words
Mary and Peter Jackson were driving down highway 50 in the middle of Nevada when Collie Entragian, the Desperation police officer, pulled them over for having a missing rear license plate. He told Peter that he could take the front license plate off and put it on the back and they should be ok. Peter went to the trunk of the car to get a tool kit under the spare tire. When he lifted up the tire to get the tools, Entragian and Peter found a bag of marijuana. Entragian started to get violent and he beat up Peter. It wasn't too bad, though. He arrested Peter and Mary and took them to the jail in Desperation. When the got the municipal building, Entragian shot Peter and killed him. He put Mary i ...
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Management Policy - 1,157 words
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Nucor - 434 words
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Foliage - 1,811 words
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Ezra Pound - 1,323 words
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Date of Stay: March, 2011
This place was pretty run-down, bathrooms were clean but falling apart. OK for an overnight stop to get off the freeway, but I wouldn't plan on spending a lot of time there.
Date of Stay: March, 2011
Beautiful setting along the river. You can see barges go by. Limited restroom facilities. Nice level sites, some a little tight. Located in a city park with a marina and lots of places to hike, fish, and bike ride. Near local museums and other attractions. I'd go back!
Date of Stay: March, 2011
This place has potential, but just too many things not right. Big campsites, but the no-see-ems, made it almost impossible to be outside. Beautiful pool, but unheated. Lovely hot tub, but not heated and no bubbles. Internet available, but not strong enough to reach camper and no place to sit and use it where it did work. Limited cell-phone and TV reception. One John and shower (per sex) for whole campground with a small 110 hot water tank for both. (very slow recovery).
Date of Stay: March, 2011
Good place to spend the night while traveling or as a base for site-seeing in the area. Good phone reception on Sprint and AT&T, park Wi-Fi has a great signal, all three TV networks available by antenna. Basic park, fishing allowed in pond, restrooms clean, but only plastic curtains on john stalls. Staff great and I'd stop here again.
Date of Stay: February, 2011
We had a nice, deep, shady site between two permanent residents. Roads are narrow, making backing difficult. We were given choice of three sites, but other two were full of residents' vehicles. Pool was warm and clean, restrooms and showers were very clean. Staff and residents were friendly. Name has been changed to Kissimmee South Carefree Resort.
Date of Stay: March, 2010
The other reviews pretty much tell it all. Chickens are still here, along with old, old trailers with permanent residents. Many have plywood additions built on. Ladies room was clean and locked. Men's not so good. Our site very unlevel with several potholes, making it dangerous to walk to the car. Campground is close to Historic district and shopping and the price is right at $12.00 with Passport America. Might stay here again. Staff nice. Good place if you just need a place to sleep.


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So I was picking up milk today at the super market and I also needed an oil change... doh. There was a quick lube place beside it.
Long story short:
1. Bolt came out with the taking the threads of the pan with it.
2. Shop doesn't have a tool big enough to re-thread the pan. (guy also advise that's not a permanent solution)
3. Universal plug: they had one but when they put it on and started up it leaked like crazy.
SO 3 things:
1. I want to get my car out of there. Does any one know of temporary plug, universal plug that fits good?
2. Anyone know of an online place to get a cheap (used or new) oil pan?
I have on 04 WRX.
I plan to look/call around to some local junk yards or part pickers tomorrow to see what I can find.
3. Does anyone know what year(s) other then 04 oil pans that I could use? I think it's 02 - 05 but any help is cool.
thanks for any help or suggestions.
FYI: they gave me a loaner mini van from the shop.... I want to kill my self right now....


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Here are the workshops currently scheduled. To register for a workshop, please click on the title of the workshop. You will then be directed to an event entry on PlanIt ETSU where you can register to attend the workshop.
Do you or your department have a special training need? Do you have a suggestion for a workshop or training session? We would love to hear from you. Contact email@example.com or call 9-8611.


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For many Australians, the thought of three children under four, particularly in this financial climate, is overwhelming. Demands are high and the pressure unrelenting.
For one man, this is his reality. He's lived through: 537 erratic days of a pregnant wife (sure, she went through the pain and discomfort but he responded to her cravings and interpreted pregnancy brain gibberish so he's taking credit anyway); 3126 breastfeeds (he understands anatomy, but he is taking credit anyway); 8658 nappy changes (sure he was conveniently absent for most of them, but he's taking credit anyway); 6942 songs and stories; and 2555 shirts that have been worn in public with vomit, snot or dribble.
While to many this might seem enormous, in his world, it's something to sing and dance about.
Queensland breakfast radio host and comedian Luke Holt, who brought you "Dating, Daddydom and Delirium", brings you his first musical comedy show, despite the large extent to which he is musically inept. Quite simply he thinks the rhythm of life is worth dancing to. Oh boy, and does he have moves.
This show has everything: big laughs, big music and big dancing. Luke will leave you in stitches as he tries to make sense of the craziness of everyday life.
With his unique way with words and unforgettable moves on the dance floor, this is not your average comedy show. Three Men and My Little Lady – The Musical will entertain you in more ways than one and will leave you laughing and feeling good long after the closing number.
"Hilarious… keeps the audience glued to his every word." Colin Flaherty, Adelaide Fringe Festival 2011.
"I think the Skipping man is my Favorite! GREAT!!" Matt Lee, Judge – So You Think You Can Dance
Venue: Comedy on Collins, 156 Collins St, Melbourne
Dates: Monday 15th April and Wednesday 17th – Saturday 20th April
Tickets: $20
Times: 7:30pm
Bookings: Phone 03 9017 0104 or go to www.lukelaughs.com/comedyfestival
Susie Holt Ph: 0407 659 492
E: firstname.lastname@example.com


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OLVH to offer educational program, forms for advance directives
Our Lady of Victory Hospital, along with other national, state and community organizations, is participating in a campaign to highlight the importance of advance healthcare decision-making—an effort that has culminated in the formal designation of April 16, 2010 as National Healthcare Decisions Day. As a participating organization, OLVH will provide information and tools for the public to talk about their wishes with family, friends and healthcare providers, and execute written advance directives (healthcare power of attorney and living will) in accordance with Wisconsin law.
On April 16, OLVH invites the public to learn more about advance directives and to pick up free information about advance care planning and advance directive forms. Lori Begley, Director of Social Services at OLVH, will present a program titled "Advance Care Planning: Your Decisions Matter" from 1-2 p.m. in the hospital's 2nd floor conference room. The event is free and open to the public, and pre-registration is not required. Join us for information and refreshments.
"We hope that as a result of this effort, many more people in our community will have thoughtful conversations about their healthcare decisions," said Cindy Eichman, president of OLVH. "We want to make it easy for people to complete the necessary forms for advance directives to make their wishes known."
"It is so important for everyone to state their wishes," says Lori Begley. "When you have an advance directive, your healthcare providers and facilities understand what you want, and are better equipped to honor your plan."
For more information about the event, call OLVH at (715) 644-5571. For more information about National Healthcare Decision Day, please visit www.nationalhealthcaredecisionsday.org.
Ministry Health Care


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The Making of Korean Christianity
Protestant Encounters with Korean Religions, 1876-1915
A major catalyst for the growth of Korean Christianity occurred at the turn of the twentieth century when Western missionaries encountered the religious landscape of Korea. These first-generation missionaries have been framed as destroyers of Korean religion and culture. Yet, as Sung-Deuk Oak shows in The Making of Korean Christianity, existing Korean religious tradition also impacted the growth and character of evangelical Christianity. The melding of indigenous Korean religions and Christianity led to a highly localized Korean Christianity that flourished in the early modern era. The Making of Korean Christianity sorts fact from myth in this exhaustive examination of the local and global forces that shaped Christianity on the Korean Peninsula.


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Accounting for Bonus Compensation Under the Final Corporate Estimated Tax Regs
Although the annualization method is intended as a safe harbor for computing quarterly installments, in practice the new regulations leave some questions unanswered.
March 2008
by Gary Hecimovich and Brian Fleming/The Tax Adviser
On August 7, 2007, the Treasury Department issued final corporate estimated tax regulations under Sec. 6655, effective for tax years beginning after September 6, 2007 (TD 9347). These final regulations significantly modify the prior proposed regulations (REG-107722-00) and establish a comprehensive set of rules for corporations using the annualized income installment method.
Although the annualization method is intended as a safe harbor for computing quarterly installments, in practice the new regulations leave some questions unanswered, casting uncertainty on how "safe" the safe harbor is. Ambiguities in the final regulations will require practitioners to work closely with their clients to develop supportable positions for estimated tax returns computed under the annualized income installment method. An example of this ambiguity is provided below in the context of accounting for bonus compensation deductions.
Special Rule: Reasonably Accurate Allocations
The final regulations contain several special rules that apply to specific deductions that Treasury and the IRS believed could result in significant distortions in the estimate of annualized taxable income. One of these special rules is provided in Regs. Sec. 1.6655-2(f)(2). This rule requires that specific items of deduction that are routinely incurred on an annual basis, or for which a special exception to general accounting rules exists, must be allocated throughout the tax year in a "reasonably accurate manner," regardless of the annualization period paid or incurred or otherwise properly taken into account. The items of deduction identified for this special treatment are:
Real property taxes;
Employee and independent contractor bonus compensation, including the employer's share of related employment taxes;
Deductions under Sec. 404 (deferred compensation) and contributions to welfare benefit funds under Sec. 419 (i.e., VEBA contributions);
Items allowed as a deduction for the tax year by reason of (1) Sec. 170(a)(2) and Regs. Sec. 1.170A-11(b) (certain accrued charitable contributions), (2) Regs. Sec. 1.461-5 (recurring-item exception) or (3) Regs. Sec. 1.263(a)-4(f) (12-month rule); and
Other deductions designated by Treasury in future guidance.
The regulations define "reasonably accurate manner" as "allocated ratably throughout the taxable year." Alternatively, a non-ratable allocation will be considered to be made in a reasonably accurate manner if it provides a reasonably accurate estimate of taxable income for the tax year based on the facts known at the end of the annualization period. Regs. Sec. 1.6655-2(f)(2)(iii)(A) provides the following nonexclusive list of relevant factors to consider in evaluating allocations:
The extent to which the allocation is consistent with nontax books and records accounting for the item;
The extent to which the allocable portion of the item becomes fixed and determinable during the applicable annualization period; and
The extent to which the allocation, if compared with a ratable allocation of the item, results in a better matching of the item to revenue, earnings, the use of property, or the provision of services occurring during the annualization period.
The regulations provide examples of non-ratable allocations of bonus compensation that satisfy the relevant considerations. However, none of the examples addresses common scenarios involving bonus liabilities accrued for book purposes in a tax year preceding deductibility because either the all-events test is not met or the bonus compensation is paid later than two-and-a-half months after the tax year of book accrual. In these cases, practitioners must evaluate the propriety of non-ratable allocations for which few or none of the considerations enumerated in the regulations are relevant. The following examples illustrate the difficulty taxpayers may encounter supporting non-ratable allocations when the current-year bonus deduction relates to book accruals in a prior tax year.
Example 1 — bonus accrual fixed by year end and paid within two-and-a-half months: XYZ Corp. is a calendar-year, accrual-basis taxpayer that uses the 3/3/6/9 annualization periods to compute its annualized income installments. XYZ has adopted a plan under which it pays an annual bonus to its employees equal to two percent of earnings. XYZ accrues for this amount and reports the liability each quarter in its nontax books and records. XYZ's quarterly earnings throughout the 2008 tax year are $10 million, $6 million, $7 million, and $7 million, respectively. On December 31, 2008, XYZ declares a $600,000 bonus to its employees that is paid out on January 15, 2009, and is properly deducted in XYZ's 2008 tax year.
The special rule under Regs. Sec. 1.6655-2(f)(2) requires the bonus compensation deduction allowed for the tax year to be allocated in a reasonably accurate manner. XYZ could allocate the deduction ratably throughout the year, yielding a $150,000 deduction for the annualization period ended March 31, 2008. Alternatively, based on its earnings results and other information available as of March 31, 2008, XYZ could allocate $200,000 ($10 million × 2%) to the first quarter because the allocation represents a better matching of the bonus compensation to earnings in the quarter than a ratable accrual allocation and is consistent with the allocation provided in XYZ's nontax books and records.
Example 2 — bonus plan that fails the all-events test in year of book accrual: Assume the same facts as Example 1, except that the plan contains additional terms that prevent the $600,000 accrued bonus from fixing prior to payment on January 15, 2009. Therefore, the $600,000 bonus payment is not deductible until the tax year ended December 31, 2009.
XYZ could allocate the deduction ratably throughout the year, yielding a $150,000 deduction for the annualization period ending March 31, 2009. Alternatively, XYZ may evaluate whether it can reasonably allocate the entire $600,000 bonus deduction to the annualization period ending March 31, 2009. This specific allocation would satisfy the second consideration provided in Regs. Sec. 1.6655-2(f)(2)(iii)(A): The item becomes fixed and determinable during the annualization period when payment is made. However, the taxpayer must weigh other considerations as well, including the caution in Regs. Sec. 1.6655-2(f)(2)(iii)(B) that the "fact that a liability for an annual expense becomes fixed and determinable during an annualization period will not establish that allocating all of the expense to that annualization period has been done in a reasonably accurate manner if the facts known as of the end of the annualization period indicate otherwise."
Example 3 — bonus plan deferring receipt of compensation (not paid within 2½ months): Assume the same facts as Example 1, except that the bonus is not paid until March 31, 2009. Because the payment is made more than 2½ months after year end, the plan defers the receipt of compensation, and the bonuses are not deductible until paid under Sec. 404.
Under these facts, none of the considerations enumerated in Regs. Sec. 1.6655-2(f)(2)(iii)(A) is relevant to the bonus compensation: (1) Given the inherent difference between generally accepted accounting principles (GAAP) and Sec. 404, the allocation of a Sec. 404 deduction throughout the year (ratable or otherwise) can never be consistent with GAAP; (2) the liability's entire amount was fixed and determinable prior to any of the annualization periods in the current estimated tax year; and (3) the requisite services related to the liability occurred before (not during) any annualization period in the estimated tax year.
Because the list of considerations provided in the regulations is not exclusive, taxpayers may consider other factors to determine if a non-ratable allocation provides a reasonably accurate estimate of taxable income. In the preamble to the regulations, Treasury and the Service acknowledge that various allocations may be considered to be done in a reasonably accurate manner and that taxpayers should have flexibility in determining which allocation to use, particularly when use of a specific allocation reduces administrative burdens. However, allocations that are made with the intent to distort will not be considered to have been made in a reasonably accurate manner.
The new estimated tax regulations make significant changes to the rules that most corporations have been following for over 23 years. Treatment of bonus compensation discussed above illustrates only one application of the new regulations to a specific item of deduction governed by a special rule. The regulations provide for several additional special rules as well as a revamped general rule, each differing to some degree from the rules taxpayers previously relied on. Therefore, corporations should modify their existing computation methodologies before their 2008 quarterly estimates become due (April 15, 2008, for calendar-year corporations).
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Send your responses here.
Gary L. Hecimovich, CPA, and Brian D. Fleming, CPA, Washington, DC are contributing writers for The Tax Adviser. Their views as expressed in this article do not necessarily reflect the views of the AICPA or The Tax Adviser.


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Alfred's Rental Library represents the works from many of the world's most beloved composers with a robust collection of pop, movie, and musical selections including Gone with the Wind, original soundtrack arrangements from The Polar Express and Harry Potter, selections from classic Lerner & Loewe musicals, and much more. Currently, the Alfred Rental Library holds the strongest Christmas catalog available with pieces including The Many Moods of Christmas Suites, O Holy Night, Nuttin' for Christmas, Navidad Nuestra, among many others.
Music directors from amateur to professional ensembles around the world may search titles and even request a perusal score to hundreds of world class titles via the online portal alfred.com/rental. Orders initiated through a convenient online form are available for fulfillment internationally.
"It's great to have our rental library in-house and I'm very excited to be at the helm of this new venture at Alfred," commented Gary Rautenberg, Alfred's Library Content Manager. "As experts in our performance music—and with such a diverse catalog—we can ensure the very best in service and quality at cost effective rates." Currently, the Alfred Rental Library holds more than 600 titles across virtually every music genre.
The Alfred Rental Library, formerly managed by European American Music Distributors, LLC, is a worldwide initiative headquartered at Alfred's home office in Los Angeles, California, and currently has an international office in Australia.
For more information about Alfred Rental Library services, selections, or for a quote, visit at alfred.com/rental or contact email@example.com.


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Women whose work falls into the Environment category focus on preserving the present to promise a better, cleaner future -- often literally planting the seeds of change in their own backyards.
Laurelee Blanchard, the 2015 Honoree in this category, is the Director of the Leilani Farm Sanctuary, home to 200 rescued animals, including goats, chickens, rabbits, ducks, donkeys, cats, geese, pigs, tortoises, and a deer.
Do you know someone like Laurelee? Nominate her to be a 2016 honoree today.Nominate Today


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Once you are registered:
YOU check for work by calling:
Men (818) 260-6120
Women (818) 260-6130
Tape Information Access Line
(Call this number ONLY after you have been booked on a show)
HAVE PEN & PAPER READY AT ALL TIMES! The recorded line will say what we are currently looking for, similar to the following example:
"Good Morning: Paul is looking for Caucasian, African American and Hispanic looking men, age range 18 to 60 looking for the movie "In Harms Way". You must be clean-shaven and have military fatigues. If you fit this description, please call…"
Should you fit the description, you will call the number given on the recorded line and give only the first 5 digits of your Social Security number, your last name, name of the show, and the name of the casting director that placed the recording. When you speak to the director, they will input the first 5 digits of your social security number to view your profile photos. If you are told that you are not quite what they need for that show… don't take it personally, the directors must answer to the production companies and they know exactly what they need. Simply hang-up and try calling later for a different show.
IF YOU DO GET THE JOB, you may be transferred to a tape that gives you all the necessary information for the job, or you may be asked to call the tape number at a later time. The number to access the information tape is 818-562-2966 and then put in your 4 digit tape number given to you at the time you were booked by the casting director, then the # sign. WRITE THIS INFORMATION DOWN!! Write down the: show name, who booked you, where and when to report, to whom you report, and Thomas Bros. Map coordinates and any Wardrobe information.
CALL THE WORK LINES OFTEN!! Only 5% of the work offered by casting is obtained by our calling you… so CALL THE WORK LINES OFTEN!! The recorded line is changed throughout the day, the best time to call is 2:00pm-8:00pm. The jobs are typically for the next business day (Monday for Tuesday work; Friday for Monday work, etc.) except on "rush calls" which are for work the same day you receive the call. This is usually to replace a "no show." When you respond to a rush call, know that you may be required to get to the set location within an hour or less after being booked.
The base salary for non-union background work will vary depending on each individual job however the general base salary is $80.00 for 8 hours.
Your Responsibility
Non-Union Visiting Information
Non-Union Studios and Background Actors Parking Addresses


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Pequot Lakes explores idea of dog park at Sibley Lake Park
The Pequot Lakes City Council is considering construction of a dog park at Sibley Lake Park. Pequot Lakes ninth-grader Sheridan Wilson, an independent 4-H club member, is working to raise funds to build the dog park with a proposed 5-foot high fence to keep the dogs contained.
The council tabled any action Tuesday, Aug. 6, until it sees a plan showing the exact area where the dog park would be, as well as details such as a mission and definition of a dog park.
In other park news, the council agreed to use approximately $3,000 of park dedication funds to start developing Mayo Lake Park Preserve, a rustic 68-acre park near Mayo Lake in Loon Lake Township and Pequot Lakes.
Plans include a small parking area, installation of identification signs and park rule signs, expansion of existing trails and placement of garbage cans, picnic tables and benches.
City staff members are working with the Minnesota Land Trust to get approval to develop the park. The land trust has authorized the building of a gravel parking lot and installation of signs.
The land is protected with a conservation easement the land trust holds. The conservation easement permanently preserves the natural, scenic and open space qualities of the property.
Public safety
The council adopted a loan resolution security agreement for a $350,000 loan for a new fire truck.
In June, firefighters had four calls: two to Pequot Lakes and one each to Pelican Township and Breezy Point. Calls were two good intent fire alarms, one good intent golf cart fire and one good intent fire alarm canceled enroute.
In July, firefighters had three calls, all in Pequot Lakes. Calls were good intent brush fire canceled, one good intent gas line cut and one gas line cut.
The council accepted an agreement to provide a school resource officer for Pequot Lakes School during the upcoming school year. Pequot Lakes police officer Chad Nangle will return to the school, with the school district paying $3,333 per month from Sept. 1, 2013-May 31, 2014.
The council also accepted an animal control contract with Don Hannahs Jr. for Pequot Lakes and Jenkins Township at $239.25 a month based on population, plus mileage. The council doesn't like the cost but doesn't have an alternative.
Police chief Eric Klang said the city in 2012 took 74 animal calls in reference to dog bites and dogs at large. It wasn't known how many incidents Hannahs handled.
In other business Aug. 6, the council:
• Learned sidewalk improvements are nearly complete.
• Agreed to start looking at issues surrounding the turnback of Highway 371 to the city when the four-lane highway is built east of town. The city needs a committee of several planning and zoning commission members and the city planner to determine what the city wants the corridor to look like, as well as the cost to maintain the road and associated costs.
• Learned that state House Capital Investment Committee tours of state projects will start, and that committee requested the city make a presentation on its request for funding to relocate spray irrigation equipment related to the Highway 371 expansion project. The presentation is Sept. 17 at Central Lakes College.
• Approved an application to allow lawful gambling by the Breezy Point Figure Skating Club at Lucky's Tavern.
• Looked at a street concept plan for North Washington Street provided by the city engineer, Tim Houle of Widseth Smith Nolting.
• Agreed to install two portable toilets through summer, one at the north end of Trailside Park and one outside Jack Pine Center and "see how much business they get."
• Approved updated job descriptions for three positions: city clerk, utility billing clerk and zoning administrator/administrative assistant. The council also approved a salary increase ($2.76 per hour) for the clerk/treasurer (Sandy Peine) effective Aug. 5.
• Accepted Tommy Woog's resignation from the Economic Development Commission.
• Discussed the merit of buying the Buschmann property across the street from the library. The property is listed at $30,000. The planning commission will study the possibility.


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Alex Hurst's late try proved mere consolation for London as the Broncos slipped to defeat at a sodden Headingley.
The Broncos were well in the contest at half-time after a determined display, only for the Rhinos to up the gears in the second half and put the game to bed.
Tony Rea once again rang the changes ahead of the Headingley clash, with Shane Grady, Chad Randall, Scott Wheeldon and Will Lovell returning to the starting line-up.
Making way were Michael Channing, Matt Cook, Tommy Lee and Mark Bryant – with Cook, Lee and Bryant taking their place on the bench.
For the Rhinos, coach Brian McDermott named an unchanged side from the one that saw off Warrington last time out.
A tight game looked on the cards thanks to a torrential downpour ahead of kick-off, putting exciting rugby at a premium.
The Londoners had earned famous victories at Leeds in both 2009 and 2011, but suffered an early blow this time round when Randall limped off the field with barely a minute on the clock.
And on 8 minutes the hosts took the lead, Joel Moon sliding in after Danny McGuire's kick evaded the Broncos defence.
But London responded after that with strong runs from both Craig Gower and Antonio Kaufusi, forcing some desperate defence from the Rhinos.
The Broncos defence was also holding up well, but midway through the half back-to-back penalties moved the Rhinos into kicking range and Kevin Sinfield duly obliged for a further two points.
Rea's men were certainly giving their all, but were struggling to find any real creativity in the terrible conditions.
The Londoners did come mighty close to a score before the break though, Chris Melling racing clear, only for his kick ahead to elude the chasing Lee.
Having held out manfully, the Broncos were opened up again moments into the second half, Moon again grabbing the try in the corner after some excellent handling from the Leeds players.
Suddenly it was backs-to-the-wall for London, with Zak Hardaker adding a third try minutes later, moving Leeds 20-0 ahead.
Before long McGuire had extended that to 26-0 with a simple score, but the Broncos did come close to reducing the arrears when Dan Sarginson was inches from grounding Bryant's clever kick through.
On 78 minutes Sarginson was convinced he had got London's first try when he stretched to ground Gower's kick through, only for referee George Stokes to give a goal-line drop-out.
But the Broncos were to get on the board with six minutes remaining, Hurst bursting through a gap after Witt's 40/20 had put the Londoners in prime position.
There was still time for a further Leeds score, Kallum Watkins crossing on the hooter.
- More about:
- Rugby League


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MtG: Restoration Angel - Steps by algenpflegerWatch
©2012-2017 algenpfleger
I thought this was 3D from the thumbnail...This. Is. Amazing.
Omg it's perfect ;x
I love when veteran artists like yourself allow us to see your artistic process, thanks!
c'est, épatant ! je reste bouche bée face à ce travail !
i have no comment
this is rock dude i love it (^_^)
this is rock dude i love it (^_^)
thanx a lot, very impressive work
How long did this take?
wow !! What tool did you use ?
Very fantastic process.
Hey, I just want to know... how many hours does this takes?
Wow!!! Beautiful! I absolutely love the detail on her wings!!! Whenever I draw characters with feathery wings (hardly ever now, they pretty much all have dragon wings now), I get kinda lazy with the feathers and draw more "impressions" of the feathers. I am amazed by your skill and patience!!
your work with color is perfect) it's amazing how you feel just the right hue and tone!
Thanks so much for the process!!!
I think my favorite thing about this (besides the awesome artistry) is the fact that with the trees in the end, you just went "Screw it I'll make it wheat/tall grass!" XD Seriously though, awesome job dude
Thank you very much for uploading your progress work, it helps us that want to observe close we can.
How do you determine your light sources so perfectly!?!
oh and thank you for sharing your work! It's a definite source of inspiration for me now.
jeez man this is crazy. Looks almost like one of those rendering programs (done really masterfully I might add). I'd love to at the level of quality you are at one day. It'll be work (as I'm pretty sure you'll agree) but you know, nothing good comes without effort.
totally blown away by the piece (for the second time haha) and you've earned yourself a well deserved watch. Be looking forward to more steps etc. from you in the future!
totally blown away by the piece (for the second time haha) and you've earned yourself a well deserved watch. Be looking forward to more steps etc. from you in the future!
Thanks! This will help me a lot!
amazing works!!i love it!
Nice work!
Thanks for the process!
Great seeing your process, I'm trying to get better at digital painting so it's very informative!
You're amazing O.O
Cool , those feathers must've been real pain in the a**
I am fascinated by the complexity of the light source and accuracy of the shadows!
I would've been satisfied and congratulating myself on a job well done at the fourth step alone. XD
greatly done
du hast echt nen engels geduld so lange an einem bild zuarbeiten...wünschte ich könnte das auch mal
What better than a great artwrok is showing others how to achieve it.
thank you so much for the steps! these always work more for me than tutorials
The wings are so detailed How did you do that? And the light... so amazing... I wanna draw like that T_T
hello i was just wondering what brushes you use?... thanks, love it!
i like this
PSh these weren't steps! This was a sketch followed by a slam of awesomness...followed by a few more steps of awesomness =3= there was no in-between =3=.....It made me cry...
If I may ask, what do the green feathers symbolize or mean? Great drawing.
*stops at stage 2* FUCK THAT SHIT. *flips table*
Marvellous... I don't understand the way we can make a thing like that... I'm very very impressed !
I just can say AMAZING!
This may be my favourite art in the AVR set. Awesome job!