text:
Reverse charge mechanism in service tax ( RCM)
Reverse charge mechanism in service tax ( RCM) (section 68 (2) ) has been introduced with effect from 1/7/2012. With its introduction, service receiver is also liable to file return and pay service tax on the portion of service tax.
Motive of this change is mainly more tax compliance and increase tax revenue but it is giving hardship to service receiver as if your liability for payment of service tax under reverse charge is small amount like Rs. 1000 or Rs. 100, you have to get registration under service tax act and pay service tax and file return.But rules are rules and we have to follow it.
Applicability of reverse charge mechanism in service tax ( RCM):
Not all service receiver are liable to pay service tax under reverse charge. Only on receiving specific services , reverse charge mechanism is applicable.
Is service receiver paying extra service tax due to reverse charge mechanism?
No, amount of service tax payment is remained the same but liability to pay tax to government is apportioned between service receiver and service provider.
Example OF RCM:
If work contractor has rendered services and charged bill of Rs. 100000. Service tax liability is Rs. 1,00,000*14%*70% = 9800. (30% abatement)
Suppose service receiver is liable to pay 50% of service tax under reverse charge mechanism. which is 4900 ( 9800/2).
Service provider will charge bill of Rs. 104900 (100000+ 4900)
So he is collecting half of the service tax and paying to government. Remaining service tax liability will be paid by service receiver.
Small service provider exemption:
small service provider exemption is not available under reverse charge mechanism and service receiver has to register himself under reverse charge mechanism without considering how much amount he is required to pay under RCM. Sometimes service provider is availing SSI exemption and does not charge service tax in bill. Still you are required to pay service tax as service receiver if RCM is applicable.
When to pay tax under reverse charge?
Service receiver has to pay tax on reverse charge only on making payment to service provider. The condition is that service receiver should pay within 6 months from issuance of invoice.
Payment of Tax:
Tax should be paid in cash and you can not utilize cenvat credit for payment of service tax under reverse charge.
TDS in RCM:
The big question is 'should service provider deduct TDS on whole bill inclusive service tax or on amount of services provided?'
This question is solved by circular no 1/2014 dated 13th January , 2014. It clarifies that TDS should be deducted only on amount of service and not on service tax collected if service tax amount has been shown separately in invoice. otherwise TDS should be deducted on whole amount including service tax.
Abatement availability:
Benefit of abatement is also available in reverse charge. Service receiver and provider has to pay service tax on the value of services after considering available abatement for service.
IF work contract service provided is Rs. 2,00,000. Service tax amount is Rs. 19600*50% = 9800.
Total bill is Rs. 209800.
In this case, TDS should be deducted on Rs. 2,00,000 if service tax is shown separately in bill. Otherwise TDS should be deducted on Rs. 209800.
Center credit availability:
Service tax paid under reverse charge mechanism is available for cenvat credit if the service received is included in definition of input service. Service receiver should keep GAR 7 challan ' as proof of payment.
Reverse charge mechanism in various services:
|Service provider
|Service receiver
|Tax payable by service receiver
|Tax payable by service provider
|Insurance agent services
|Insurance agent
|Insurance company
|Sponsorship service
|Any person
|Body corporate/partnership firm
|Arbitral tribunal services
|Arbitral tribunal
|Business entity
|Legal services
|Individual advocate/firm of advocate
|Business entity having turnover exceeding 10 lacks p.a.
|Director's service
|Support services by government or local authority
|Government or local authority
|Business entity located
|Renting of motor vehicle designed to carry passengers to any person who is not in same business (when service provider has not availed abatement)
|Individual, HUF, proprietor /partnership firm, AOP
|Business entity registered as body corporate
|Supply of manpower service
|Individual, HUF, proprietary, partnership firm, AOP
|Business entity registered as body corporate
|Work contract service
|Individual, HUF, proprietary, partnership firm, AOP
|Business entity registered as body corporate
|Service received from non taxable service
|Located in non taxable territory
|Located in taxable territory
* As per budget 2015 changes, supply of manpower service is covered under full reverse charge mechanism.
Meaning of important words:
Business entity :
(Definition in section 65B (17) of financial act, 1994.
Business entity means any person ordinarily carrying out any activity relating to industry, commerce or any other business or profession.
In short, if any service is provided for personal use of individual ,it is not taxable. Likewise charitable organisation is not covered under business entity if it does only charitable activity and no business.
Body Corporate:
A company and LLP is a body corporate. A cooperative society, society and proprietary firm are not body corporate.
Other points:
- Liability of payment of service tax is individual and service receiver is not liable for liability of service provider or vice verse.
- Reverse charge will not apply when service receiver is in non taxable territory. In that case, whole amount of service tax should be collected and paid by service provider.
- Service receiver and service provider can do valuation of services on different principles.
What if service provider has paid service tax ( portion which should be paid by service receiver under RCM)?
In that case, service receiver is not liable to pay service tax again due to double taxation. So by mistake, your service provider paid service tax himself which you need to pay under RCM, you are not required to pay service tax again under RCM.
Supporting case laws :
- M/S Lilason Breweries VS CCE bhopal
- CCE vs om tea company
I have tried my best to explain main points of reverse charge mechanism in service tax. Still if you have any query, ask me through comments. Don't forget to share this post on social media to encourage me to write more.
128 Comments
i give contract for interior of my office, is i am liable for reverge charge.my company is pvt.ltd. what percentage i should charge under service tax.please revert as soon as possible
If service provider is individual and the service receiver is partnership firm. reverse charge mechanism will be applicable
I have other quewstion, say like its a car hire charges, and the service provider is an individual,
he does not charge me service tax for the service provided as his turnover form the service doesnot exceed the limit. here the service receiver is a Corporate body, so the corporate body has to pay reversetax? what will be the amount to be considered for calculating, as the provider invoice doesnot state any thing for service tax.
2. If a service proivder and the receiver are in contract, what will be the situation for the service of car hire,
let me know what will be the impact.
Rajesh Kotrike
But as per above explanation.SSI exemption does not apply in RCM
Dear Sir/ Madam,
I have a doubt about service tax on Works contracts, please clarify, details are if service provider given the bill for Rs. 10000/- only for services rendered. and Tax of Rs. 1236. and other bill of Rs. 40000 for material with VAT of Rs.5800/-. here my query is am i to pay service tax 50 % of Rs. 1236 or 50% Rs. 433 (10000 @70 % after abatement)= rs. rs. email@example.com (50%)= 433. please clarify my doubt.
I want to know whether the present abatement rate on service tax in respect of guest house shall be applicable
Hi, wanted to know whether Service Tax is payable by either the Service Receiver or the Service Provider when a Bank's Branch hires a car in a rural area on and off(without any contractual agreement) for physical transfer of cash to another Branch. The car belongs to an individual who does not have a Service Tax number and nor does he/she quotes any service tax amount on the cash bill. It would be helpful, if you can cite the appropriate provision in the Service Tax law while answering my query. Thank you
As reverse charge is to be paid at the time of making payment, payment amount includes the amount of service tax which is paid by the service provider. Here it seems to be double taxation, as service tax is to be paid on the amount which is inclusive of service tax. Kindly clear the doubt…
I want to know whether a co-operative society engaged in banking business registered under Co-Operative Societies Act, is a body corporate. Is meaning of body corporate as per notification 30 as above is different from definition as per Service Tax Act?
Meaning of body corporate and Co-Op. Society is important for reverse charge Mechanism. If Co-Op. Society being service recipient is not a body corporate, then reverse charge is not applicable.
i want to know whether the service tax reverse charge mechanism were applicable for the service of pollution testing for DG sets, short blasting facility. If yes how much of service tax is payable for the service receiver. (here service provider does not collect any service tax)
I am working in Pvt Ltd company, our company getting service for retainer (ISO,TPM & Quality) & bill amount is rs.100000 monthly, this service received from 2012 to till date, pls suggest this service is come under RCM, if yes how much amount to pay including Penalty & Intrest
what is the status when service provider charges service tax say in case of labor supply contract at full rate ie 12.36% and deposit it.
the receiver of services will have to provide for 75% of 12.36% and pay it again
labor supply contrct
I have one question on your above suggestion that it is the liability of service recipient to pay under reverse charge. I have seen practically that if service provider who has deposited the service tax portion to the government gives the same in writing to service recipient then there is no need to pay service tax again by service recipient. Can you please explain?
What if service provider pays service tax instead of service receiver (original works contract – new consturction)
Dear Madam
Company is manufacturing Excisable and non excisable products.
Manpower (Labour Contract workers) are utilised for both excisable and non excisable product.
Service tax is paid by company i.e. receiver pays all the service tax on labour contract bill.
In this case can company avail service tax credit while paying excise duty?
in response to Girish Joshi:
Dear Madam Company is manufacturing Excisable and non excisable products. Manpower (Labour Contract workers) are utilised for both excisable and non excisable product. Service tax is paid by company i.e. receiver pays all the service tax on labour contract bill. In this case can company avail service tax credit while paying excise duty?
Reply :You can utilize cenvat credit of service tax paid under RCM but for the portion which was utilized in production of excisable product.
But madam , Vendor gives total bill for manpower supplied during month, then how to calculate the portion of excisable and non excisable product service tax. any machanisum for the same.
Dear Madam
our manpower supplier gives common bill for manpower use for the month which also includes manpower used in canteen , housekeeping , and labour used in prodn of excisable goods and non excisable goods.
In this situation whether we should take separate bill for each service of labour provided or is there is any mechanism by way we can take service tax credit.
I have one question, our company started new plant construction in other place & we have paid some amount to construction firm (Rs.1000000 in F.Y.13-14,Rs.2000000 in F.Y.13-14)
please confirm we are liable to pay service tax under RCM or can we take service tax credit of this transaction, also confirm the interest & penalty.
we have retainership agreement for 20,000 per month for legal services and understand 100////5 of ST to be paid by the recepient (our company). please let us know the format of invoice to be given by the service provider. whetehr he has to give invoice for only basic value or he has to mention Service tax amount also .
Should the service provider mention in the invoice that the service receiver has to pay service tax under reverse charge if the invoice is issued to a body corporate?
hello need
1. Analysis of various services under RCM is given under
2. Exemption from Payment of Excise Duty
hello mam / sir
my self student pursueing pgdbm
and I am makin g project report on indirect taxation
so i need current ratre
Madam, Thanks for your very clear presentation.
As per above example you had taken 70% (30% as abatement) for works contract amount.
my clarification is regarding Rule 2A(ii) and notification 24/2012 dt 6/6/2012, there prescribe three different situation. 40%, 70%, and 60%. taxable.
in case if original work the taxable portion will be 40% (and abatement 60%). instead of 70% (abatement30%).
pl suggest.
Dear Ma'am, what if invoice of Material and Labour are issued separately having a single agreement of works contract. Is RCM applicable to the same?
I am a freelancer and my yearly billing value is less than ten lakhs. I understand that if total earning less than ten lakhs I fall under SSL and service tax is exempted. In this case I need to understand how the receipt is made to client? do i need to specify 0% tax or tax exempted? Is there any other procedure?
We are paper trader and SSI unit with Pvt ltd status We pay Sales commission. The Sales agent is not registered with ST for that purpose and unable to avail input credit
Normally we raise Credit note for commission payable to him.and release payment to his company name
( his company status is a Pvt ltd)
Now can we pay the ST on Commission on RCM( I think its is not applicable) or we have to bill him and pay to Department by us only
Please advise
Madam in our case service provider, a sales agency company and not raising his bill for commission and not registered with ST.
But We are (service receiver) paying agency commission thru C/N
Can we work out and remit the Ser Tax amount directly to dept.
we (PVT LTD) are paying Sales commission to agent – The agent is registered with ST and PVT LTD company (he registered only for Rent income purpose) Now what is the treatment for ST payment on sales commission.
In case a company is providing services to a company under Works Tax Contract. May please advise whether 50%-50% Service tax liability is applicable
Mam Excellent Article I am still a student
Just wanted to ask Can you explain CENVAT CREDIT incase of RCM when can i avail it or when can i not please
Ma'am it will be very helpful for me if you share any complete details regards of Service Tax,where i can get understand from basic concept, i need to understand complete procedure of service tax, rcm and cenvat
Dear Madam,Provident fund corporation charge us administrative charges every month ,when we make payment of employee pf share and company share. I want to know whether it is coming under RCM under govt support services and service tax is applicable or not.
Mam can we take cenvat credit of the service tax amount that we paid under reverse charge for works contract.?
Fir which service where service tax is payable under reverse charge , we cannot take cenvat credit?
Pls reply
""Yes, you can avail cenvat credit If the service can be classified as input service""
If we availed abatement and paid ST- then what is restriction /status of availing of input credit
Good Article.
-Have done a nice job and will follow webiste regularly.I have two questions:
1. If service receiver is covered under Basic Exemption Limit of Rs.10/- Lakhs or in negative list, Do that service receiver have to collect and pay service tax under reversal charge mechanism.
2. All the Practicing CA, CS and CWA are covered under definition of pure agent, I believe all the practical out of pocket expenditure is out service tax ambit, if we indicate in the bill separately.
Man power is supplied by Body Corporate & Service Recipient is also Body Corporate. Then such case, whether service tax will come under RCM or normal provision will apply ?
Work contract service(for construction of building/civil structures or part therof) provided by Individual to a Body corporate.
1. Contractor charges ST @ 50% of bill. Collect it from co and he pays to govt.
2. Body coporate pays ST @ 50% bill directly to govt under RCM.
Since work contract is not input service, cenvat credit not available on point 1.
Can we take cenvat credit of RCM paid on point 2?
Thanks a lot
Service provider (Individual) offers Business Auxilliary and Manpower Services. Paying Service tax on BAS but Manpower is exempt. Do he requires to get registered under Manpower Services and show the turnover in the Service Tax Return
Is service provider a company, also liable to pay service under reverse charge mechanism in case of legal services received? If yes , is company required to register as a service receiver Or can company pay service under reverse charge by mentioning its assesses code that it registered as service provider?
One Individual contractor is engaged in material inspection works by a Partnership unit, the said work is executed inside the partnership unit premises already registered under service tax. The contractor is paid 1 Lakh every month and would reach the exemption limit i.e. 10 Lakhs soon.
Clarification needed :
1. Whether the service recipient can pay service tax liability thereon?
2. Is it necessary for the individual service provider needs to get registered himself under Service Tax?
3. If the service provider need to get registered, than under which premises he should get himself registered?
(for the work is executed under the same premises)
4. Can the contractor get registered his nearby residence instead?
Hello madam/sir
Can u explain , how RCM concept differed from Abatement concept or is both are same ?
whether a company providing exempted service needs to take registration just to pay service tax on reverse charge mechanism
An individual providing services of Borwell work for government organisation Public Health Engineering of Madhya Pradesh. The work is alloted to through e tendering to the individual contractor. My querry is whether the individual can claim exemption S. No. 12 of the notification No. 25/12-ST as he is doing borewell work of state government of madhya pradesh.
whether reverse charge is applicable if sp is Proprietorship firm and sr is Pvt LTd. co. for Fees of Interior designing charges.
IS CENVAt allowed on service tax paid on work contracts?
Bussiness entity ki turnover ki limit upto 10 lakh..ko only lagal service ke case me check krna hai. .ya rcm ke sabhi case me..
how to pay Service tax under RCM online?
hi mam,
I would like to ask u ,As service tax input credit did not matched with working of april 2014 ( in books),and service tax return unable to revise
Hi Ms. Tarannum,
Congratulation! It is a good article. I have few queries regarding service tax RCM: What is liability or non-compliance in following cases:
1. In case service provider is charging service tax where RCM is applicable and same paid to service provider and deposited in the account of Govt. by service provider. Is that a non-Compliance? If it is non-compliance then what is the options are available for earlier paid transactions to ratify it?
2. In case service provider is providing a service that is out of RCM purview but service category mentioned as per its ST-2 is that on which RCM is applicable. What is the deciding factor of category of service (Actual service provided and described on Invoice OR Service category mentioned on the invoice?
3. In case of work contract if separate invoices are provided by Vendor for material and service provided then whether service provided will be subject to RCM clause?
4. Where service provider is not charging service tax on its bill or where is RCM is not applicable, is there any liability of service provider?
We are a PSU Company. We are receiving Technical Services form a foreign vendor (ABC) (Quatar Company) . The Vendor has Permanent Establishment in India.
By mistakenly we have deducted the Service tax from the vendor's bill and deposited the service tax to Govt. treating the service provider as foreign vendor.
Now Tax Department is asking the Service provider (ABC) to deposit the service tax amount and imposing penalty and interest on them also.
Department is saying that the tax is deposited by service recipient (Our Company ) from service recipient's registration number. Thus service provider cannot claim that the service tax liability is discharged, and asked the service provider to deposit the service tax amount again.
Department is suggesting the service provider to collect the service tax amount from us (Service Recipient) and deposit the amount from there registration number.
Can Department ask to pay service tax amount again on the same service twice?( As the service tax was already paid by us , the service recipient. This will be the case of double taxation)
Regards ,
Bhupen CH Deka
I am Back Ground Musician I have to provide service for some foreign company should i have to charge service tax to them
Ma'am, what is the service tax to be charged in the case of manpower supply (100% reverse charge) where the service provider is raising invoice for Rs 10000 but the service receiver is paying only Rs 9600 after deducting liquidated damages of Rs 400. Should the service receiver compute service tax on Rs.10000 or Rs.9600. Pls explain along with relevant provision.
Please tell me Is a vendor who is registered in ST2 liable to pay service tax if he provide service(Man power-Helper) to a charitable foundation trust (ISKON) who are catering mid day meal to school children and they are service tax exempted organisation?
Very Informative Article.
Dear Madam,
I have one doubt with regard to Service Tax Applicability on below mentioned case:
We are society (AOP) and conduct medical conference:
Situation 1
Registration Fees Received: Rs. 8,00,000
Sponsorship Received: Rs. 50,00,000
Situation 2
Registration Fees Received: Rs. 9,70,000
Sponsorship Received: Rs. 50,00,000
Whether Service Tax Applicable, If Applicable What is the Service Tax Liability.
We are a partnership firm and thinking to appoint a security agency for acquiring security guards. The security agency is also a partnership firm. Do we have to register under service tax and pay service tax under reverse charge mechanism?
Will abatement do applicable in case of providing renting on immovable properties service?
We are a PSU Company and appointed a individual as liaison agent for procuring institutional orders /collection For his service we are paying a liaison agent fees on sales value.The agent is not registered under service Tax and raising bill for his service only Please clarify whether we need to pay service tax after payment of his bill. Will it qualify for cenvat input.
We are a firm dealing in jobwork and in negative list whether we are liable of ST on reverse charge and whether we can avail input credit on rent paid for our premise in case of reverse charge Service tax liability.
1. Can a company take service tax credit (including under reverse charge), if address on the invoice is not correct or not match with register address.
refer notification or clarification if any.
A proprietor dealing in business of manpower supply to corporate and non corporate entities also then the turnover of 10 lakhs has to be clubbed from both corporate and non corporate entities for service tax as for corporate entities they the corporate is paying service tax. so if the turnover is less than 10 lacs for non corporate entities then whether he should charge service tax
Dear Sir,
We are receiving labour charges bill in our company on which some of the service provider have not charged service tax as their income is below threshold limit of Rs. 10 lacs. Are we required to pay service tax on such bills under reverse charge mechanism?
If service tax paid on the legal services received to the business entity for turnover less than 10 lacs. then cenvat credit is available.
My case – law firm (service provider) provide legal services to me (entity) and my company is incorporated in dec 15 and no business till yet. we have already paid service tax on 31st march 16. can be take cenvat credit or not.??
Your advice are so valuable and appreciable.
in service tax if consignment note is not received by service receiver what should he do?
Under complete reverse charge mechanism,do invoice amount be inclusive or exclusive of service tax? Is it necessary to show service tax amount on invoice even if it is paid by service recepient?
suppose i render service of Rs 114 inclusive of service tax, should invoice of service provider under complete reverse charge be 114 or Rs 100?
Mam, it has come to my knowledge that there are some changes in ST RCM… please tell me If my Gross Mutual Fund commission receipt is less than 1 lac per year and gross general insurance commission receipt is more than 10 lacs per year, then will I be liable to pay ST as per new rules applicable from 1-4-2016 … thanks in advance
The rate of service tax payable by the receiver and supplier on video production
Pl let me know is RCM applicable for state govt. Corporations ?or only for Companies?
We are receiving services from our holding company established in UK. Kindly let me know whether we need to pay any service tax on reverse charge mechanism. If we pay shall we avail input credit on the same
Hello Madam,
I am working with an MNC company based in Delhi, our company profile is Facility/Property management.
We having contract with Individual who providing service of Façade cleaning. (Manpower Supply)
As vendor is proprietorship so he come under RCM and will not charge Service tax. Services Tax will be fully paid by my company.
Question is that my company forcing vendor to convert in Pvt. Ltd.
on what based my company can tell vendor to convert in Pvt. Ltd? What benefits will get my company as well as vendor.
can u pls share the citation of Om Tea Company as i am unable to find it both in Excus as well as in TIOL
I work in a design agency. If we outsource a particular task (in this case booking air tickets for our team through an external travel agent) and this travel agent send us a bill inclusive of service tax. Now when we raise this invoice to our client, should we add another service tax on the total amount that travel agent is charging us ?
SERVICE TAX BILL PERTAINING TO APRIL 2014 BASED ON RCM ,I WOULD LIKE TO ENTERED IN SERVICE TAX RETURN for period OCT TO MARCH 2015 ,BUT HOW PLEASE GUIDE ME
I m working in a Pvt Ltd who is a Service Tax assesse. & I made 1 payment of Rs. 12000 to sales tax consultant who is a advocate for his professional fees. now my question is should I deposit 100% S.Tax on this service under RCM. & also clear that, can I take input credit of this S.Tax paid.
Respected mam,
what is the benefit of reverse charge to government?
if a company paying rcm in the copacity of Service receiver is it able to take the input …?????
Our clint bsnl paid reverse service tax on hiring of vehicles. Can they avail as cenvet.
Respected Mam,
I am proprietor of proprietorship business of providing loans against vehicle. Since we do not have any Trading activity, we don't prepare Trading account. Also, in financial terms, we only have income & expenditure heads in P & L account. There is non-applicability of word "Turnover" in our business. However, the interest income booked in P&L is above 10 Lacs for FY 2014-15 as well as 2015-16.
We have availed legal service from various individual advocates amounting Rs.45,000 through the FY 2015-16.
Are we covered under RCM? Please clarify the reason in either way of solution.
Khatri Saheba you are really doing good job by providing such important and valuable guidnace on service tax matter without any fees. All of us( reader) are very thank full to you. R M.Khan
Dear Madam
I want to know that service provider needs to register under ST and needs to file return or not in following case
My one of client providing architect service to three companies and receiving professional fees which is above Rs.10 lakhs. Other than above he is not doing any other consultancy. Under RCM companies pay ST on professional fees. But my question is my client is also need to register under ST or not ? He has to file return or not ?


text:
Beautiful property for sale in Betera Valencia, Built in 25 and perfectly maintained, this house has 1.22 m² of grounds has a principal property of 70 m² which includes 4 double bedrooms and 4 bathrooms distributed over 3 floors. GROUNDFLOOR. -A spacious hallway with a feature stair, a lounge and dining room with a feature fireplace with a total room size of 5 m², leading comfortably out to the 1 m² of terrace surrounding the property with a L shape. The kitchen with a size of 4 m² is modern and fully fitted and equipped and is sold including electro-domestic appliances as seen in photographs. Adjoining an independent utility room. On this ground floor we can also find a 3 double bedrooms and a courtesy bathroom for guest use. One of these bedrooms is the Master ensuite bedroom with two large walkin wardbrobes. UPPER FLOOR. - A 4th bedroom and a complete bathroom and a nice private terrace,. On this area there is an ideal space for a bright office and a second 7 m² terrace. The windows are PVC frames and aluminium shutters, all of them double glazed. The property has terracota flooring throughout, except on the stairs that is marble flooring and this house offers lots of natural light. The facade is red brick giving a low maintenance because it´s not necessary be painted. LOWER FLOOR. - There is a large garage with capacity at least 4 cars with automatic gates, and completely tiled. There is also a room that could be ideal as playroom, Tv room. etc. Land line telephone and internet are available. The property has oil central heating, and 7 units of air conditioning. GROUNDS. An automatic irrigation system covers all areas of the very private garden. There is a swimming pool adjoined to a terrace area to enjoy the beautiful Valencian weather. The local council tax (IBI) is 1.70 € annually approximately. Large property for sale in Betera. Valencia More details below. More information below. ref: 2037
A Golden Visa can be obtained with the purchase of this property (residence permit for investments).

subset: commoncrawl


text:
हेर्नुहोस भिडियो
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text:
Location: Corn Insects and Crop Genetics Research2012 Annual Report
1a. Objectives (from AD-416):
Objective 1: Integrate new maize genetic and genomic data into the database. Objective 2: Provide community support services, such as lending help to the community of maize researchers with respect to developing and publicizing a set of guidelines for researchers to follow to ensure that their data can be made available through MaizeGDB; coordinating annual meetings; and conducting elections and surveys.
1b. Approach (from AD-416):
Data integration: To best leverage the cooperative spirit of the maize community, we will encourage the use of a set of Community Curation Tools to enable researchers to deposit their own small datasets into the database directly. To reduce secondary curation of data, we will generate standards for data deposition and define file formats for automated inputs of large datasets and will work in concert with maize researchers as they devise methods for initial data storage so that the data transition to MaizeGDB is simplified. Shift to a sequence-centric paradigm: To allow researchers to visualize a gene within its genomic context and to visualize gene products within the context of relevant metabolic pathways annotated with ontology terms, we will develop new views of the data. We will link sequence data to relevant datasets, especially the centrally important maps such as (1) IBM2, (2) its neighbors, and (3) the new maize diversity map. We also will incorporate a genome browser into the MaizeGDB product to create a view that includes all major genome assemblies and predicted gene structures and displays the official maize genome annotation. Community coordination: We will conduct critical maize genetics community functions including coordinating and conducting annual meetings, elections, surveys and preparing the Maize Newsletter.
3. Progress Report:
ARS scientists working on the Maize Genetics and Genomics Database (MaizeGDB) in Ames, IA, Columbia, MO, and Albany, CA worked to improve tools that make the maize genome sequence useful for investigative researchers. Project personnel added significant data (including but not limited to reference maps, map scores, insertional mutant, locus, gene model, and sequence information for all subspecies of maize) to the database. Researchers were trained in the use of the MaizeGDB website at Stanford, CA as well as at the Annual Maize Genetics Conference in Portland, OR where more than 70 university, government and industry scientists attended an intensive "how-to" workshop. MaizeGDB personnel also managed the Annual Maize Genetics Conference abstract submission, meeting program compilation, and IT services. Work carried out by the MaizeGDB team has resulted in improved communication among maize researchers worldwide, increased ability to document the results of experiments, and increased availability of information relative to high impact research. Collaborations are being supported by meetings, phone calls, and e-mail communication.
4. Accomplishments
1. Maize Genetics and Genomics Database (MaizeGDB) full website redesign. ARS researchers in Ames, IA, Columbia, MO, and Albany, CA in collaboration with researchers at Iowa State University have improved the look and feel of the new, pre-release (alpha) MaizeGDB website. It is more modern, the technologies are updated to modern software and systems, the database is separated from the interface (which will enable a facile near future transition from an expensive database system to an open source and inexpensive alternative) and the design enables access to data stored off-site from within a context-appropriate site. The alpha release is now available (where alpha indicates that the site is a work in progress) at http://alpha.maizegdb.org/. MaizeGDB makes accessible genetic and genomic data and data analysis tools that are used by researchers to investigate basic biological concepts and translate finding into technology that is deployed in farmer's fields.
2. Integration of genome sequence with genetic information. The traits that are mapped to the genome are often mapped using genetic map units (centimorgans) whereas genomics information is mapped in base pairs. To make use of traits information simultaneously with genomics data, these two measures of information must be integrated. ARS researchers in Ames, IA, Columbia, MO, and Albany, CA in collaboration with researchers at Iowa State University have mapped genetically defined regions of the genome to the genome assembly and made the resulting information available via Maize Genetics and Genomics Database (MaizeGDB). Not only can a researcher now look at a particular region of the genome sequence assembly and know the position of a region on genetic maps, it is also now possible to measure how many generations it would take to create recombinations that stack useful, mapped traits. These tools are available via the MaizeGDB Genome Browser at http://gbrowse.maizegdb.org/gb2/gbrowse/maize_v2/, and serve as a practical tool for corn genetic improvement.
3. New DNA-based markers made available for crop improvement. Newly documented DNA sequence variations, which serve both as markers and as the raw materials for breeding, are now available alongside phenotypic descriptions for genomic analyses to effect crop improvement. ARS researchers in Ames, IA, Columbia, MO, Ithaca, NY, and Albany, CA in collaboration with researchers at Iowa State University have integrated into Maize Genetics and Genomics Database (MaizeGDB) the genetically mapped genotypic and phenotypic data for the Nested Association Mapping (NAM) lines. NAM lines and their phenotypic data comprise a powerful tool that is now used by many researchers to decipher how the genome sequence encodes favorable traits. These lines encompass the range of maize diversity by including temperate, tropical, sweet corn and popcorn lines. This mapping population is publicly available from the USDA ARS Maize Genetics Cooperation – Stock Center, Champagne-Urbana, IL. Genotype data are available now via the MaizeGDB Genome Browser. Phenotype data are currently accessible at the Ithaca, NY Diversity project site, http://www.panzea.org. The integration of these data into MaizeGDB adds more facile access to other sequence-based functional data, which include a gene expression atlas and predicted metabolic pathways involvement for the gene models. Plant researchers and breeders alike benefit from the availability of these data.
4. Predicting how gene function helps researchers create crop improvement strategies. Gene function predictions are now mapped to the genome and are available via Maize Genetics and Genomics Database (MaizeGDB). ARS researchers in Ames, IA, Columbia, MO, Albany, CA, and Ithaca, NY in collaboration with researchers at Iowa State University and the University of Oregon have added predicted information about maize gene function based upon the known function of the same genes in other species. This information enables researchers to know enough about how a gene may function to generate reasonable, testable hypotheses and quickly move from the computer to the lab bench and field to determine how genes may function in the plant to effect crop improvement.
5. How genes function in the cell is now documented and can be visualized. Maize Genetics and Genomics Database's (MaizeGDB) pathway view tool suite now includes a small, quality dataset as well as a higher-coverage, more experimental version. ARS researchers in Ames, IA, Columbia, MO, Albany, CA, and Cold Spring Harbor, NY in collaboration with researchers at Iowa State University, Oregon State University, and Stanford University have deployed two pathway view tools: CornCyc and MaizeCyc. Both are useful to decipher the metabolic pathways and gene product interactions encoded by the B73 reference genome sequence. Both rely on predicted and experimentally confirmed pathway information. MaizeCyc is a larger dataset whereas CornCyc is a smaller, validated and quality checked resource. These resources provide a view of how gene products function to help researchers determine which genes and/or biochemical pathways might be good targets for crop improvement.
6. Maize researchers can now see where genes function. ARS researchers in Ames, IA, Columbia, MO, and Albany, CA in collaboration with researchers working at Iowa State University, the University of Toronto in Canada, and the Max-Planck-Institut für Molekulare Pflanzenphysiologie in Potsdam, Germany have released views of the "electronic Fluorescent Pictograph" browser that demonstrate regions of the plant where genes are expressed as well as views from the MapMan tool that compare genome-wide gene expression across two or more tissues and/or experiments. The visualization tools, now embedded in the USDA-ARS Maize Genetics and Genomics Database (MaizeGDB) interface, enable researchers to quickly comprehend how and where gene products function to determine targets for improvement and enable plant improvement through altering gene expression patterns.
Review Publications
Harper, E.C., Sen, T.Z., Lawrence, C.J. 2012. Plant cytogenetics in genome databases. In: Bass, H.W., Birchler, J.A., editors. Plant Cytogenetics. New York, NY: Springer. p. 311-322.


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Like the contents of a tipped-over drawer, this exhibition by Norwegian novelist and artist Matias Faldbakken seems to have slid to one side of Paula Cooper's main gallery. Faldbakken reimagines the space as a scaled-up receptacle for odds and ends, a characteristic move for an artist who often uses gas cans, gym lockers, burlap sacks and boxes as raw materials.
Mostly empty, the room is dominated by a trio of concrete traffic barriers running along one wall. They act as counterweights for three aluminum ladders set among the rafters of the gallery's high ceiling—each one apparently bent in place by tension from colorful ratchet straps looped around the barriers. As in much of Faldbakken's work, these sculptures combine spectacle with an offsetting refusal to communicate.
Behind the barriers, Faldbakken has piled copies of a self-published newsprint broadside. They contain no text, however, only images such as a row of vodka bottles with scratched-off labels. In a nearby room hangs a series of flattened cardboard boxes in frames. They recall Robert Rauschenberg's "Cardbirds," but eschew the latter's theatricality. "Get your hands out of my trousers," the Buzzcocks once sang, and Faldbakken's formally elegant work evokes much of the same punkish refusal to be aroused—proving that blankness can be a subject for art.
—Anne Doran
|Event phone:
|Event website:


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Gallery Whitney Houston in pictures
We take a look back at the life and career of the late, great Whitney Houston.
US Singer Whitney Houston has died aged 48.
The 'I Will Always Love You' singer's death was confirmed by her publicist Kristen Foster.
In a press conference LAPD confirmed that an emergency call was made at 3.40pm with ambulance services arriving to the Beverley Hilton Hotel within two minutes. The singer was pronounced dead at 3.55pm.
Houston was staying in the hotel to attend a pre-show party for this year's Grammy Awards.
Showbiz stars pay tribute to Whitney
Police confirmed there were no signs of criminal intent and that a full investigation was underway.
The singer sold more than 170 million albums, singles and videos throughout her career.
Listen to us talking to the LAPD below..
LAPD Confirm The Death Of US Singer Whitney Houston
(Picture: The Beverly Hilton Hotel where the singer was found dead in her 4th floor apartment.)
Check out the video to one of Whitney Houston's biggest hits 'I Will Always Love You' below..
We take a look back at the life and career of the late, great Whitney Houston.
Fans' tributes to the late singer are pouring in from all over the world
The stars dedicate their emotional performances to the late singer at the pre-Grammys bash
Listen to Simon Cowell talk to Heart about the late singer
Now playing: The best feel good music


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Bean : Runner Bean : Polestar by Thompson and Morgan seeds a British bred, gardeners' favourite for high yields and reliability. Runner Bean Polestar is early to flower; the vigorous plants produce clusters of 25cm (10in) string-less fleshy pods of good flavour throughout the season. Polestar prefers well-drained, moist, rich soil. RHS AGM winner. Good source of Vitamin C, folate and iron and high in fibre.
Sowing Instructions
Sow seeds mid April indoors for transplanting or late April to late June outdoors. Sow seeds in 7.5cm (3in) pots at 18-20C (64-68F), 4cm deep. Place in a propagator or seal container inside a polythene bag until after germination which takes 7-10 days. Can also be sown direct outdoors once the soil has warmed, 15cm (6in) apart, and 5cm (2in) deep and in rows 45cm (18in) apart.
Growing instructions
Gradually acclimatise to outdoor conditions for 7-10 days before planting out after all risk of frost, against support such as canes or netting.
Hoe regularly and keep plants well watered. Mulch during dry periods.
Cropping Time
July to October
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Over the past two weeks, our campus community has been energized by some great discussions and student activism regarding ticket allotments for the upcoming Republican presidential candidate debate on Oct. 28. I have been impressed with our students' enthusiasm for and interest in this historic moment. Those who say that the 18- to 24-year-old demographic doesn't care about politics or the future of our country are obviously not talking about CU-Boulder students.
Much has been said in the media and online in recent weeks – some true, some false – about debate ticketing, the campus' reasoning for hosting this event and how it is being funded. So let me set the record straight.
- The debate is being produced and led by CNBC. They determine the audience size, debate format and other aspects of the event. The Republican National Committee is in charge of ticket distribution.
- Months ago, when CU-Boulder agreed to host the debate, our campus was allotted 50 tickets. In August, we requested more tickets and the RNC agreed to provide us with a total of 100. We have requested additional tickets, but we don't yet know if that will be fruitful. The majority of CU's allotment will go to students.
- Some have asked: Why wouldn't you fill the entire 11,000-seat Coors Events Center? The answer is that this is not a public event designed to accommodate the maximum number of spectators, this is a TV broadcast created and produced by CNBC with what amounts to a thousand-person studio audience. The network needs room for an extensive stage set-up, lighting, cameras and other equipment. It's not the same layout as hosting a basketball game. Historically, presidential debates are not seen by large in-house audiences. For example, just 300 people were able to attend the last Republican debate at the Ronald Reagan Presidential Library.
- CU will be providing the Coors Events Center rental, police, security and some other expenses at no cost. These are the basic conditions for all venues hosting televised debates this year. In return, our university will be garnering unprecedented national and international media coverage. More than 20 million people around the world watched each of the previous two Republican presidential debates. Furthermore, we expect about 500 journalists to be on campus for the debate, many of whom will provide stories and informational pieces about the campus to their national and international markets. That type of coverage helps increase the broad recognition of CU-Boulder's name and extends the reputation of our university, enhancing the value of a CU-Boulder degree for our students worldwide.
- The costs for the debates will not be funded by taxpayer money, tuition dollars or student fees. Expenses will be paid from private funds dedicated to campus management and from campus insurance premium rebates. College budgets, academic programs and scholarships will not be affected.
While limited, the majority of CU's tickets will be distributed to faculty and students whose areas of study have a direct educational tie to the American election process, politics, its media coverage and the economy – which is the topic of the debate. The provost will consult with the deans and offer eight faculty members the opportunity to attend and invite four students to attend with each of the faculty members. Some tickets will also be provided directly to the CU Student Government to distribute as they deem appropriate to students.
Even if you don't get a ticket, you will still have plenty of opportunities to be a part of this historic event on our campus:
- Student watch party: On the evening of Oct. 28, CU Student Government will host a watch party in the University Memorial Center Glenn Miller Ballroom. We will be inviting presidential candidates to stop by after the debate. While we cannot guarantee appearances, we are doing everything we can to encourage them to interact with our students. More detail on this event will be available in the coming weeks.
- Foreign affairs primer: The International Affairs Program will host "Global GOP: A Foreign Affairs Primer for the Republican Debate" on Oct. 27 – the night before the debate. Three CU-Boulder faculty members; Christopher Hill, dean of Josef Korbel School of International Studies at the University of Denver and former Ambassador to Iraq; and Larry Kudlow, senior contributor at CNBC, will talk about global topics and controversies for the GOP debate.
- CNBC journalist events: We are also working with CNBC to bring its journalists into our classrooms for discussions and teaching opportunities with students ahead of the debate.
I would urge you to take advantage of these opportunities. I would also ask our faculty, as appropriate, to use the backdrop of this debate as a chance to discuss presidential politics, campaigns, economic issues, media coverage and other related topics in their classrooms.
I also want to remind the campus community that the debate will pose some traffic and parking impacts from Oct. 27 to 29. The bulk of these impacts will be on the afternoon and evening of the debate – Wednesday, Oct. 28. Just as soon as we know the specific road and parking lot impacts, we will share that information with the campus community in an upcoming edition of CU-Boulder Today.
Thank you for all of the letters and outreach on this event, and thank you for everything that you do to make CU-Boulder a great institution.
Philip P. DiStefano


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The Teen Library Cabinet or TLC, is a group of Simi Valley Teens who are interested in shaping the direction of the Simi Valley Public Library's teen program by making their voices heard. TLC is a great opportunity for teen patrons to get involved at their library. Members work closely with Mike Whitehead, the Teen Services Librarian, to do the following:
- Develop and plan new library programs just for teens
- Choose books, movies, and graphic novels for the library collection
- Create displays in the teen area and decorate the Teen Lounge
- Review books to be posted on the library's social media
- Earn Community Service Hours
- Develop leadership skills
- Gain valuable experience for college and jobs
- Make new friends!
Regular meetings will be held on the first Monday of every month from 4:00 p.m. to 5:30 p.m.- beginning August 1, 2016.
- Minimum age: going into 7th grade; Maximum age: going into 12th grade.
- Members must commit to meeting monthly from August 2016 to May 2017 and attend at least 5 teen programs during their time with TLC.
The TLC is not currently recruiting members. If you are interested in joining the TLC, registration will re-open in May 2017.
If you have any questions, contact Mike Whitehead, Teen Librarian at email@example.com or 805-526-1735 ext. 5016.


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Sydney jazz singer, Kirsten Allison is a vocal stylist as well as a sincere and dynamic performer.
Expect a creative blend of old and new as jazz standards and new music are interpreted with skillful vocal beauty.
Kirsten graduated from the School of Music at the University of New South Wales, then continued her studies in jazz with Kerrie Biddell and at the Sydney Conservatorium of Music.
Not only a Sydney jazz singer, she is an accomplished international performer, having delighted audiences in Europe, the UK, Japan and Dubai.
In Australia, Kirsten has performed alongside Vince Jones, Emma Pask, Wendy Matthews, Andrew Oh, and in venues such as The Basement, The Opera Bar, The Argyle Hotel, The Tilbury Hotel, and at events such as the Bledisloe Cup, the Sydney Food & Wine Festival, and the Kuringai Jazz Festival.
As well as performing, Kirsten is also a sought-after Sydney singing teacher, conducting singing lessons in Sydney's inner west.
Click here for more information on Sydney singing lessons and group classes.
Kirsten's Sydney jazz band draws on the finest local musicians and is a highly sought-after act for festivals, venues and wedding reception music.
Click here for availability, enquiries and band bookings.


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I was wondering what you guys have done to make your truck faster? I'm looking to go faster, but can't decide what to do.
Gearing on a nitro is all give and take. Gear it for outrageous top speed and you lose alot of bottom end torque and vice versa. There's alot of options to change gearing. Going higher tooth count on the clutch bell and smaller spur gear will increase top speed. Also you can use a wide ratio transmission gear set to achieve more top speed as well.
Where I run my truck, stock gearing is actually too fast and not enough torque for what I need. I run the stock clutch bell and spur size but a close ratio transmission gear set and it's perfect for what I do with it. It's just trial and error. You have to play around with the gearing until you find what you like.
Other than slapping a 28 size big block on it that's about it.
Last edited by CarGuy7a; 06-14-2013 at 01:08 AM.


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Distances are calculated in a straight line and may not reflect actual travel distance.
SHORT LET A stunning and spacious four bedroom family home, naturally light and bright throughout boasting an attractive blend of period character with a modern finish. The ground floor comprises double reception room with wooden flooring, lovely eat in kitchen with bi-folding doors onto a low maintenance south facing garden, guest cloakroom and basement for storage. On the first floor there are three double bedrooms (one with an en-suite shower room) and a lovely tiled family bathroom. At the top of the house there is one further double bedroom with an en-suite shower room and ample eve storage. The house benefits from one allocated parking space. Located moments from Stamford Brook tube and the open space of Ravenscourt Park, this property also benefits from being a short walk from the shops and amenities of King Street and Chiswick High Road.
Four Double Bedrooms
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Contact branch for relevant Energy Performance Certificate
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text: 5.6 Inches Assorted Ballon Pipes - Chengdu Longrunguanlian Trading Co,.ltd Toggle navigation TRADE DEALS Products Companies Product Company Search LOGIN E-mail Password Remember me Join Free JOIN FREE HomeAgriculture Textiles & Fabrics 5.6 Inches Assorted Ballon Pipes PRICE: contract price Product Description 5.6" Long Glass Spoon PipeWeight:116gHigh Quality Thick GlassHandcrafted by GlassworksHand-Blown Glass PipeLeft Carb HoleColor:AssortedThis small hammer pipe offers a deep bowl with several clear magnifiers that not only give an amazing visual effect, but also offer you a better grip.The stem of this colorful hammer pipe is equipped with two clear magnifiers on the end a Maria. This is pushed glass, which results in a decorative bulge. Wrap and rake color work is applied over clear glass in the colors: yellow, blue or red. Other products 9.84 inches clear bong glass Price: contract price 8.66 inches clear bong accessories Price: contract price 11 inches clear mini bong Price: contract price 10.63 inches clear glass beaker bong Price: contract price Company Info Chengdu Longrunguanlian Trading Co,.ltd Contact Person: Jun Zhou Phone: 86-028-84821299 Contact now × Contact form Your name: Your E-mail: Your Phone: Subject: Enter a message: Close


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Human remains found near Granite Falls ID'ed
GRANITE FALLS, Minn. (AP) — Authorities say human remains found in some woods in western Minnesota are those of a man missing for nearly seven months.
The medical examiner's office used dental records to identify the remains as those of 27-year-old Eric Martinez Solorzano.
Solorzano disappeared April 2 after calling his sister for a ride as he walked along a highway in the area where the remains were found.
A man discovered the remains Saturday as he scouted a spot to hunt west of Granite Falls.
KSAX-TV (http://bit.ly/uCyKDk) reports the area had been flooded all summer and had only been out of water for the past month.
The investigation remains open pending final autopsy results.
Information from: KSAX-TV, http://www.ksax.com/
Copyright 2011 The Associated Press.


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Ecuador Beach Property is a Canadian Owned Company
Our team has a passion for working with real estate in Ecuador. We love doing what we do and make it easy for our customers by offering both English and Spanish language service to our clients. We are dedicated and believe in honest and transparent service. Our company was started to provide honest and familiar real estate methods to Ecuador that our North American clients are accustomed to. We take the mystery out of unregulated real estate that is so common in Latin America. We will handle your property like it was our own. We know how important your real estate properties are and we promise to get the best possible deal for you. We love what we do and we will give your property the best exposure and marketing on the internet. Other websites including many large ones just place your listing on their website and do nothing more. At Ecuador Beach Property we actually market your listing using marketing techniques for the industry. We have expert analysts and marketers who simply love a challenge and know what they are doing. Leave it in our expert hands and we will do the best for your property.
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© 2011-2017. All Rights Reserved.
If you have recently returned to the U.S. after your semester abroad, welcome home! If you are planning or continuing your travels or studies abroad, we wish you every success.
This FAQ is intended to give you an explanation of how and when academic records from your time abroad are reported. Please read all of the following information carefully:
A: Upon completion of your program, CIEE resident staff automatically send final grade reports, along with other supporting documentation from the host institution when available, to the CIEE Portland, Maine office. A CIEE Academic Record (CAR) is then created, issued, and forwarded to your sending institution. The CAR, approved by the CIEE Academic Consortium, lists each course title, along with the language of instruction, hours of instruction, recommended semester hours of credit and suggested U.S. grade equivalency. In addition, each CAR is accompanied by an academic guide that includes detailed information on the host institution, admissions requirements, nature of the courses offered at that location, the academic calendar, and a grade conversion chart (when applicable).
A: Grade reporting at most overseas institutions does not happen as quickly as it does in the U.S. Students' home institutions typically receive final grades from CIEE approximately 10 to 12 weeks after the program ending date. Please be aware, however, that some sites take much longer to report grades to the CIEE Portland office. This is primarily the case for some programs offering direct enrollment courses (e.g. but not limited to programs in Amsterdam, Barcelona, Buenos Aires, Sao Paulo, Seville, and Uppsala), due to the fact that collection of these final grades depends on local institutions and their individual grade reporting procedures. You will not be sent a copy of your CAR or grades from CIEE, since it is your home institution or School of Record that designates whether (and how) your credits and grades will transfer to your degree program.
If you participated on the program through CIEE's School of Record, please note that it typically takes an additional 2 – 3 weeks for your grades to be processed and forwarded to your home school. CIEE sends the CAR to the School of Record, who then has to create and send an official transcript to your home institution for you. As a service to you, CIEE's School of Record will also send an official copy of your transcript to your permanent address at the same time that they send an official copy to your home school, since the recorded grades with the School of Record are an official record of your study abroad. Please keep in mind that if you open that transcript copy it will no longer be considered "official".
A: After receiving the CAR, information is entered onto the transcript at your home institution per their own policies and procedures—or onto the transcript offered through CIEE's School of Record (SOR), if you applied to the program requesting to study through an SOR—and this becomes the official record of your participation in a CIEE program. Please keep in mind that your US sending school ultimately determines how credits and grades are counted and transfer in to their system.
A: CIEE Academic Records are not released to home schools when participants have outstanding financial obligations to the CIEE Portland office or to the program site. If you owe any funds to CIEE, you will be sent a bill for those outstanding fees via your online account shortly after the debt is reported to the Portland office. In many cases, these debts are reported prior to CIEE Portland's receipt of the grade reports to allow you time to make the payment in full before the grades are fully processed, so you can avoid any delays in having your grades sent to your home school. Any balance must be paid in full (with cleared funds) to the CIEE Portland, Maine office for grades to be released.
A: The CIEE Registration Coordinators and Registrar are the only people who are authorized to release student's final grades, and no grades can be released via phone. Any inquiries about grades—either before or after they have been reported—must be directed to the CIEE Registration Coordinators (firstname.lastname@example.com, or via the Registration Coordinator's direct information on our Contact Us page), rather than to the resident staff overseas. Please be sure to include the term, year, and program name in the subject line of any email message you send. The overseas staff will not have the most up-to-date information about the status of your grades, so please only contact the Registration Coordinators in the CIEE Portland office with your questions.
To request an official copy of your CIEE Academic Record (CAR) (in addition to the original that is automatically mailed directly to your home school or school of record upon program completion), please print and complete the CIEE Transcript Request Form (pdf) and return it to the CIEE U.S. Office via scanned email attachment, fax, or mail as instructed on the form.
Email and phone requests will not be accepted, as an official signature from the student is required.
* CIEE is not responsible for USPS Economy Service deliveries that do not reach the indicated destination.
** Expedited service is not available for any dates older than spring 2003.
Please note, CIEE may not be able to provide academic records for program participation prior to the spring 2003 semester. We will contact you to explore alternative documentation in the rare instance that this occurs. When available, CIEE sends out copies of the original grade report that were forwarded to your sending institution (the school through which you were granted permission to participate on the program). While CIEE administers the study abroad programs, your sending institution officially grants the credits earned on the program, and as such they issue the official transcript of record for your study abroad. These copies, when available, come with a letter of explanation and are signed and sealed, and the copies are generally accepted as supplemental, detailed documentation to your home school transcript.
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text:
By TYLER GRAY
SANDY, Utah — In a top-tier battle of Western conference powers, the Los Angeles Galaxy and Real Salt Lake settled for a 1-1 draw Saturday, with Robbie Keane scoring the equalizer to help the Galaxy earn a road point.
Keane gave the Galaxy the equalizer in the 35th minute, dispossessing RSL defender Chris Wingert in the midfield. Keane ran straight at the goal, turning Schuler inside and out, before slipping a ball past Nick Rimando, leveling the match at 1-1.
Saborio opened scoring in the 19th minute when Javier Morales executed a quick restart, finding Joao Plata. The Ecuadorian got his head up and found a wide open Saborio in the box with a lofted ball. The Costa Rican took his time, settling the ball and letting it bounce twice before placing his shot into the back of the net.
New RSL head coach Jeff Cassar wasn't ready to concede his team's mentality changed in the minutes following Keane's strike, but said RSL lost a little bit of their momentum.
"It didn't change our mentality, it just took the air out of us for a little awhile," Cassar said. "We were playing some good soccer and they weren't doing too much against us. Then they make us pay for a giveaway. After that, it was a battle and we didn't do the best job of taking care of the ball."
The injury to Plata just a few minutes before Keane's strike didn't help matters much either. The RSL forward pulled up after challenging for a long ball with Galaxy defender A.J. De La Garza. Both players eventually left the match after they were unable to continue.
RSL clearly missed Plata's creativity and instincts in the second half. Cassar was quick to say that Saborio and Plata have a special chemistry.
Both teams struggled to put anything together in the second half and, despite the game being mostly wide open, there were very few actual opportunities for either side.
"It just felt like the second half we just kind of ran out of gas a little bit," said RSL defender Nat Borchers. "I think that we just weren't able to connect that first pass or maybe that second pass to get forward and get that space in behind them. It just seemed like we weren't sharp enough."
Ned Grabaovy echoed his teammate's comments when he spoke about the differences in the team's play from the first half to the second half.
"I think we started well — we certainly created better chances in and around their box in the first half," Grabavoy said. "I don't necessarily know if it was an injury. Towards the end of the game they sent less numbers forward, so I think it's probably that more than anything."
"I was saying to Kyle, 'I can't really remember them creating a really good chance or even a decent half-chance besides the goal that they scored.' That's how it goes with [the Galaxy]."
RSL can take heart from an improved defensive performance against the Galaxy but they'll have to dig deep if Plata's hamstring strain keeps him out for an extended period of time.
The early-season schedule for the claret-and-cobalt will not wait for them to figure things out as the new-look Toronto FC come to town next week and will provide and stiff test for RSL's lauded depth.
As for the Galaxy, they will have a week off before facing Chivas USA on April 6.
Here are the match highlights:
Friend has quickly joined my list of most hated players in the league. He was created in the mold of Lenhart and Alan Gordon as guy who are more interested in flopping, whining, diving and cheating than they are in playing soccer. After the blatant dive to draw a penalty at the end of the first meeting between the Gals and RSL, he spent this entire match throwing himself on the ground. The ref bought it hook, like and sinker. Just an absolute disgrace to the game of soccer. It turned a fairly attractive soccer game in the first 40 minutes into a whistle fest with no flow.
On a better note, Schuler was back and looked like a beast again. If he can stay healthy, I think he is the best CB that the US has. It may be late to add him to the USMNT roster for Brazil, but he is playing amazing the last year and a half while healthy. He is also critical to RSL as they are whole different team when he is on the pitch.
The article was exactly right, the Gals didn't create any chances other than the goal which came off a bad mistake by Wingert getting caught on the ball. Schuler dominated the aerial battle against the tallest forward in the league.
Yea, Schuler is good but he's not the best CB the US has. He was invited to the January USMNT camp but declined to operate and heal his foot so he is on Klinsi's list of potential talents and his time may come after Brazil.
Wingert is becoming a concern for RSL. He's lost a step (was never the fastest to begin with) and has a penchant for the reckless play and today Keane's goal was on him. Schuler did as well as he could given the 1v1 against a class talent like Keane. Left back is an area of concern for RSL and the team needs to look to replace Wingert by next year.
As an RSL fan I think you're being over gracious with Schuler. I agree that he is vital to RSL's program, he is a complete beast. He dominated the air completely. However, on the flip side of things, Gonzalez for the Gals completely dominated our forwards. Even Garcia's speed was no match for Gonzalez. I think he was the better CB in the game. Either way, I'm a huge Schuler fan and was very happy to see him back in the lineup. We desperately needed his air dominance (could certainly have used it in the San Jose game…)
Second thought, I agree with you on Friend, complete disgrace. The ref was calling a very one sided game. Didn't enjoy that at all.
Accept for the glaring give away that lead to plata's first attempt at goal.
Yeah, Gonzalez also lost his mark on the Saborio goal. I agree that Gonzalez is an impressive player, but I think he makes a lot more mistakes than Schuler and is not as good at distribution. He is faster and just as good in the air.
Alex C
I only saw a small portion of the game, and i did not have a good stream. However one thing that bothered me was that when it looked like Donovan had a clear goal-scoring chance, he let the ball go by to nobody. Can someone else who maybe had a better look please explain what happened?
I was at the game, Donovan really didn't seem to factor into this game very well. He had several chances I thought he should have taken and never did. He seemed to disappear for long sections of the game.
Alex C
I hope it is just due to rust and being early in the season. It is baffling to see him pass up such an obvious scoring opportunity.
Oh, and you should have put up the picture of Keane taunting the crowd rather than the one you posted of him looking semi-respectable.
That's his away goal celebration. Looks like it left an impression on you.
Good Jeremy
The Galaxy are awful now. I know there are complications and they have to worry about salary cap issues, but their defense has been atrocious since letting Franklin go. Leonardo is just not good enough for this level. They looked a bit better today with AJ in the middle to give them some cover, but their fullbacks were terrible without him on the outside.
Then there was letting Magee go for a backup publicity magnet and zero draft picks…
Jack Del
Few things.
Friend is the epitome of what we DO NOT WANT IN MLS. Large, clunky, unskilled, and reckless. To make matters worse, he makes Sturridge look like an iron man.
Kyle Beckerman twice beat Landon Donovan in an open field sprint. Twice. Donovan also plays like Clint in that he has a pretty obvious temper. He kicked out at a few people today.
I watched part of the game and are you sure Beckerman outran Landon Donovan? I didn't see that play.
Good Jeremy
I didn't catch him being outrun by Beckerman, but he has clearly lost a step.
He was outrun by his counterpart in the Xolos game midweek every time they were in a footrace. I'm guessing that this is why Klinsmann is experimenting with so many combinations outside, especially when it's clear that FJ is our best left back. Donovan & Dempsey don't have the legs to play on the wings anymore, although the 4-2-3-1 system that Klinsman loves doesn't require the same speed and stamina from the outside mids/wingers as other systems.
Jack Del
Landon does not put it into overdrive like he used to
He was definitely outrun by Luis Gil with the ball when he just took it past Landon and right up the sideline and then past the outside back. I was extremely surprised as I watched it live because Gil is not known for his speed. It may be a sign that Landon has lost a step because the effort seemed to be there and Donovan was actually working really hard defensively in this game.
On the same note, Gil was extremely impressive again this week for RSL. He was a bright spot in the midfield in a game where Morales was uncharacteristically off his game and very stagnant. Grabavoy also was MIA. But, Gil continues to impress. His running at people with the ball was better in this game than I have ever seen it. He is a natural #10 but showed more ability to attack on the wing than I have seen.
So what was the deal with the field at Rio Tinto? It looked like a rec league field and seemed to play like one as well. You would think that for a nationally televised home-opener, the field would look better than it did. Not sure if it was due to the field but there seemed to be a lot of injuries.
Grass stays covered all winter long and was only uncovered this week. Give it a week or two, it'll green up soon enough.
Luis Esco
I didn't watch the game but it could't have been worse than Toronto's field. Looked beat up but someone mentioned it was cuz of the harsh winter.
Rio Tinto has had the best field in the league since it was built. However, when you insist on opening the season in the winter, the conditions in places like Utah, Colorado and the upper midwest are not going to be good. Grass simply doesn't grow in Utah in early March.
Great goal by Keane. It will take time for Galaxy to get their new midfield diamond formation working. I like Landon at the point. Injury subs prevented Bruce from putting in Zardes late to run at Borchers. Sabo will be suspended by DisCo for taking AJ out. Overall, nice result in Sandy.
Saborio is a SOB. Hope someone gives him the same business
I am a long time LAG fan, but I have to say, I think we're in trouble. It looks like LD is definitely losing steam (am I crazy, or does he look a little chunky?) and Keane also is not as crisp with the ball at his feet as he has been. We have some good pieces coming through the pipeline, but nothing on the Donovan/Keane level. And with both of those two on new contracts, we won't be able to plug a high end DP into those holes when we realize they aren't able to carry the team anymore.
Also, I am not a fan of Rob Friend either, but I will say that much of his going down softly was in response to early moments when Schuler was going through him like a truck. He clearly realized he could put Schuler under card pressure, and made the most of it. That said, the guy is 6'5″, and should just battle. Although I don't think he could do much if he managed to win a ball anyway.
Schuler is a beast, but he can be overly aggressive. Opposing forwards can use that against him, as Friend did yesterday. If he can find balance, he could be the second coming of Gooch in his prime.
LD does look a bit thick in the midsection to me. looks like he knows he's not fit to go overdrive for fear of popping. maybe he's carrying a knock? idk
Mike in FL
Gonzo embarrased himself on goal 1. Better not do that in Brasil.
true, but he was great the rest of the match. we better score a few goals in all of our games in Brazil, not expecting the USMNT to keep clean sheets this summer, but gifts cannot be given either
for me, Gonzo is best when he's flying around and physically imposing his will on things in both areas, and also when playing the high line on D when he attacks his mark hard and wins balls by pounding forward. it leads to a second ball scramble often which seems to be frowned upon from USMNT
so it's not really what it looks like he's trying to do out there these days, more finesse in his thoughts and personality than the awesome physical dominator he has been. maybe his injuries play a part in this? idk
and his partner is key, a guy like AJ or Belser great fits both. makes a difference on his impact
Mike in FL
Whoops I mean on missed goal opportunity 1


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Today, the Consumer Financial Protection Bureau began accepting complaints regarding online marketplace lending.
While no official regulations have yet been placed on online marketplace lending or investors, many industry watchers suspect this move is a prelude to the introduction of formal regulation in the online marketplace lending sector.
Complaints received by the CFPB are often used to identify the trouble spots in financial services. Director Richard Cordray commented on the move in the bulletin, released today:
When consumers shop for a loan online we want them to be informed and to understand what they are signing up for […] All lenders, from online startups to large banks, must follow consumer financial protection laws. By accepting these consumer complaints, we are giving people a greater voice in these markets and a place to turn when they encounter problems.
Online marketplace lending, formerly better known as peer-to-peer (P2P lending) inevitably involves collecting personal data. The custody of such data has caused problems for many non-bank fintech providers, including, most recently, the payments firm Dwolla.
According to Moira Vahey, a spokeswoman for the CFPB who spoke to Bank Innovation today, enacting this service is what the agency exists to offer. Before today's action from the CFPB, consumers wanting to voice concerns about marketplace lenders would likely turn to the Federal Trade Commission. However, the FTC has a reputation for being slow to take action, which may mean the more active CFPB is better suited for a fast-moving industry such as online lending.
Last week's $100,000 CFPB fine of Dwolla for allegedly deceiving customers about its data security policies has caused some fintech pundits to suspect the agency of targeting fintech startups, and today's announcement won't change that impression. Fintech startups have so far largely avoided the regulatory yoke, to the consternation of banks, but it is also widely accepted that situation will change sooner or later.
When asked whether this change in CFPB policy was spurred by banks complaining about fintech startups being more lightly regulated, Moira reiterated the general background of what it is CFPB does — having begun with the regulation of credit cards, the agency has adapted to regulate different market sectors in a rapidly evolving, dynamic economy.
Vahey also noted that just a few months ago, the CFPB began accepting complaints on virtual currency products such as bitcoin. This closely followed CFPB attention to such prosaic instruments as prepaid cards and payday loans. The agency, in other words, is not targeting any particular segment, nor does it seem to be following a particular system, but is simply confronting a complex industry piece by piece.
So while the imposition of regulations on online marketplace loans may be inevitable, there is little evidence to think them imminent.
Companies are expected address complaints within 60 days, the agency noted.1 - Reader Likes This Post


text:
Once you've made all the decisions you'll need to make, from how you'll get to Belize to what you'll do when you're there, and even where you'll stay, you'll need to make reservations and book your travel. With so many choices on how to book a vacation, some travelers might find the task a little daunting. Most are looking for the best rates and services available, and for some, this can mean turning to the Internet.
Most people have a growing comfort with making online purchases, and travelers who have used this Web site for their research will most likely be among this group, as booking travel online is a convenient next step. While you should always be careful, credit cards are extremely safe to use over the Internet - where you will likely find the best options.
Special online-only deals can help customers find better prices than they would when calling the airline or hotel directly, and even if you do call, they may not be aware of the deals available online. This is where doing your own footwork will pay off. You will know the best options available before you have to make your decision, and, of course, you'll have the chance to get the best deals available.
Others may prefer to book their travel to Belize face-to-face with a travel agent. However, keep in mind that, with all the research you've just done to help you make all of your decisions, you may actually know more about options for travel to Belize than the travel agent - especially if Caribbean or Central American travel isn't their specialty.
If you have an agent that you know and trust, or the agent is a specialist, they may as knowledgeable as you - but most would have to do a little research themselves. Why not make use of the time you already spent learning about Belize?
Internet vendors come in many shapes and sizes, or at least their advertisements do. Vendors who sell travel around the world may be the most popular, but you may also check into a Caribbean specialist here as well. More generalized vendors can certainly offer business travelers great deals, but specials may be on locations around the world, in locations far from Belize. As a Caribbean traveler, you can find that specialists may offer a wider selection of hotels within the Caribbean.
Another positive aspect of specialized vendors is that such websites might offer more detailed island descriptions, and have access to many more of the local companies, especially those related to tourism. Unbiased travel information is a cornerstone to specialist vendors in and around the Caribbean.
Similar prices will often be found across the Internet, with variations of only a few dollars each time. This is because most vendors are given similar discounted hotel rates, and have similar expenses. Larger differences in prices may appear confusing at first, but digging a little deeper will soon make these differences clear. Most often these differences amount to the companies' different ways of listing available taxes and fees involved in the booking. Some may include the addition as part of the booking process, while others note such fees up front.
More specialized vendors online can even provide travelers with a few benefits: While you'll already be receiving specialized service and, when necessary, attention, third party vendors can also take your side if any trouble should come up. Customers who are ill-treated by establishments may find a vendor willing to take their case to the establishment itself. This can certainly be a boost in confidence with any hotel or airline, because you'll know that someone will have your side.
Another consideration in booking travel is choosing a vendor. Your purchase shows support for a particular company, so you may want to consider what your support shows. Was the vendor's information helpful, Well-organized and easy-to-find information can make a difference in your impression of a company as well. Once you've decided on the company and booked your travel, you can relax. Your trip to Belize is sure to live up to your imagination.
Help us improve! We welcome your corrections and suggestions.


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by Intent... April 22, 2009
Something you ride through a shitstorm. Anything that helps you through a shitstorm, i.e. a difficult situation or set of circumstances.
by Dusty Pellegrino May 16, 2011
The Urban Dictionary Mug
One side has the word, one side has the definition. Microwave and dishwasher safe. Lotsa space for your liquids.Buy the mug


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This seminar is for individuals who would like to gain a thorough understanding of all the principles of electrical engineering.
Education & Learning
as a comment on a {{ activity.in_reply_to_media.human_type }} from {{ activity.conference.name }}
This seminar will cover all disciplines of electrical engineering including alternating current systems, direct current systems, magnetism, power equipment, switchgear, and protective equipment without relying on complex mathematics. This seminar is a MUST for any individual seeking an in-depth knowledge of all the principles, and practices of electrical engineering as well as electrical equipment or an electrical engineer who would like to refresh and enhance their understanding of electrical equipment. This seminar will be taught in an easy to understand manner by demonstrating practical examples of applied electrical engineering through illustrated case studies. This seminar will also provide a comprehensive understanding of the operation and maintenance of all essential electrical equipment including the various types of transformers, inverters, rectifiers, motors, variable frequency drives, uninterruptible power systems, generators, excitation systems, circuit breakers, and fuses.
The seminar will cover how electrical equipment operates, the latest maintenance techniques, and provides guidelines and rules that ensure the successful operation of this equipment. The delegates will learn how to select and size all electrical equipment. They will also learn how to specify the main maintenance activities required for all electrical equipment. In addition, the seminar will cover thoroughly all the safety concepts associated with electrical equipment.
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Re: Catnap
4 colors on lemon.
Hahaha, twisted. I thought only that fog had the power to turn things inside out.
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If you wanna vote, you need to Sign in first. Be sure to Sign in using an account with at least one purchase, otherwise you won't be able to participate. Sorry we called you buckaroo.


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A new survey of the wealthiest people aged 30 or under has identified the rise of 'skillionaires'.
The group includes footballers, musicians and actors who are edging out dotcom tycoons and inherited wealth in the race for riches.
Philip Beresford, who devised the 2002 Young Rich List for The Sunday Times said: "They have made it by their skills. We now live in a winnertakesall economy.
"If you are a winner the rewards are enormous and come very quickly."
The nation's richest young person is Darren McKee, 30, who has transformed his family's Rochdale used car empire into the biggest in the country.
However, the rest of the top 50 is dominated by the entertainment world. Footballer David Beckham and his pop star wife Victoria take joint fifth place with an estimated combined wealth of £35million.
Also in fifth place is pop singer Robbie Williams, who is negotiating a new £20million recording contract.
After Beckham, the most wealthy footballers are his Manchester United team-mates Ryan Giggs and Roy Keane, who are both worth ? 13million. Singer Dido shot to joint 25th place after a year in which she went from obscurity to a £15million fortune.
Meanwhile, The Mail on Sunday Rich Report 2002 confirmed the richest person in Britain was Dr Hans Rausing, 75.
The milk carton magnate, who lives in Wadhurst, East Sussex, has a £6.3billion fortune.
Sir Paul McCartney's £655million fortune made him the top entertainer.
- More about:
- David Jones (Footballer)
- Internet
- The Sunday Times
- The Times
- Wealth


text:
I meet with a surgeon at MDA tomorrow to schedule when to put in my spacer. The rad onc told me even after having the spacer I still may no be able to get proton therapy for pretty much the same reasons as above but Dr. Javle doesn't seem to think that's going to be a problem so I don't know. Hisprazr- Who is your insurance provider? Does your husband go to MDA? Hope all is going well with him now.
Por favor publique sus preguntas en Español y un intérprete le va responder.