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Indiana Dept. of Revenue v. United Parcel Service, Inc., ___ N.E.2d ____, 2012 WL 2361728 (Ind., June 21, 2012).
Supreme Court of Indiana.
INDIANA DEPARTMENT OF REVENUE, Petitioner (Respondent below),
UNITED PARCEL SERVICE, INC., Respondent (Petitioner below).
No. 49S10–1107–TA–417.
June 21, 2012.
On Petition for Review from the Indiana Tax Court, No. 49T10–0704–TA–24; The Honorable Thomas G. Fisher, Judge.
Gregory F. Zoeller, Attorney General of Indiana, Andrew W. Swain, Chief Counsel, Jessica E. Reagan, Deputy Attorney General, Indianapolis, IN, Attorneys for Appellant.
Richard D. Birns, Birns & Goff, Philadelphia, PA, Jeffrey S. Dible, Frost Brown Todd LLC, Indianapolis, IN, Attorneys for Appellee.
RUCKER, Justice.
*1 In this case we examine whether income received by a corporation's affiliated foreign reinsurance companies falls within the ambit of Indiana's gross premium privilege tax statute and is on that basis exempt from Indiana adjusted gross income tax.
Typically, insurance premiums paid by a corporation are deductible from federal corporate gross income as ordinary and necessary business expenses. See Clinton N. McGrath, Jr., Using Captives to Manage Risk, 35 Am. Inst. of Certified Pub. Accountants Tax Adviser 419, 419 (July 2004). However, a company electing to insure its own risks does not receive this tax benefit. See id. For this and other reasons, "a non-insurance company [may] establish[ ] an insurance subsidiary (often in Bermuda or another offshore location) to insure risks of the U.S. parent and other subsidiaries." Joint Comm. on Taxation Reinsurance Analysis at 4 n. 5.FN1 This is commonly called a "captive" insurance arrangement. Id
FN1. More precisely Joint Comm. on Taxation, Present Law and Analysis Relating to the Tax Treatment of Reinsurance Transactions Between Affiliated Entities 2, 3 (July 12, 2010) [hereinafter Joint Comm. On Taxation Reinsurance Analysis ], available at http:// http://www.jct.gov/publications.html?func=startdown & id=3690.
Insurance companies are subject to federal income tax at regular corporate tax rates, though companies qualifying as "insurance companies" under federal law benefit from certain federal tax code provisions applying specifically to insurance companies. Id at 14; McGrath, supra, at 419. In Indiana and many other states, insurance companies are required to pay tax on earned premiums, in lieu of state corporate income tax. See Ind.Code secs. 6–3–2–2.8(4), 27–1–18–2(d) (2000 supp.), 27–1–18–2(h) (2001 supp.).FN2 See also 14A William Meade Fletcher, Fletcher Cyclopedia of the Law of Corporations sec. 6966 at 411–12 (perm. ed. rev.vol.2008).
FN2. Unless otherwise noted, the statutory language cited is that in effect during 2000 and 2001, the years at issue in this case.
Foreign insurance companies have been obligated to pay Indiana premiums tax since at least 1873, although Indiana's first uniform system of income tax was not instituted until 1933. See Linda C. Gugin & James E. St. Clair, The Governors of Indiana 295 (2006); Carlyn E. Johnson, Taxing Interstate Commerce: A New Experience in Indiana, 39 Notre Dame L. 557, 557 (1963–64). In essence, the premiums tax works like an excise tax permitting a foreign insurer to do business in the state. See Fletcher, supra n. 1, sec. 6966 at 411–12. The tax is typically calculated as a percentage of annual premiums a foreign insurer collects on its policies in the taxing state, minus various deductions. See id. at 412–15. In Indiana, an insurance company that is covered by the premiums tax statute is exempt from income tax. See I.C. secs. 6–3–2–2.8(4), 27–l–18–2(d) (2000 supp.), 27–l–18–2(h) (2001 supp.).
Reinsurance is a type of "insurance for insurers." Joint Comm. on Taxation Reinsurance Analysis, supra n. 1, at 3. More specifically, "[a] reinsurance transaction is an agreement between insurance companies to pass—or cede—a risk, or a block of risks, from one company to the other company." Id See also Black's Law Dictionary 1399 (9th ed.2009) (defining "reinsurance" as "[i]nsurance of all or part of one insurer's risk by a second insurer, who accepts the risk in exchange for a percentage of the original premium"). Petitioner United Parcel Service describes reinsurance as essentially an indemnification agreement—a transaction in which one insurer (the reinsurer) indemnifies another insurer (the primary insurer) against all or part of the loss the primary insurer may sustain under the policies of insurance it has issued. See Appellant's App. at 50 (citing Reinsurance Ass'n. of Am., Fundamentals of Property and Casualty Reinsurance (2007)).
Facts and Procedural History
*2 United Parcel Service (UPS) and its affiliates comprise the world's largest package delivery company. Appellant's App. at 38. UPS and its affiliates have traditionally filed a "consolidated" Indiana corporate income tax return whereby UPS filed one tax return on behalf of itself and its affiliates. See I.C. sec. 6–3–4–14; Pet'r's Designation of Evidence in Support of Mot. for Summ. J. at 1 [hereinafter D.E.]. UPS's numerous affiliates include reinsurance companies UPINSCO (formed under the laws of the U.S. Virgin Islands) and UPS Re (formed under the laws of Bermuda) (the "Affiliates"). For its operations nationwide, including in Indiana, UPS decided to obtain worker's compensation insurance to cover its employees, as well as liability insurance for damage to its packages. During the years at issue, UPS contracted with Liberty Mutual Insurance Company, National Union Fire Insurance Company of Pittsburgh, Pa., and Illinois National Insurance Company (the "Primary Insurers") to provide this insurance. The Affiliates then reinsured, or indemnified, the Primary Insurers for these risks. As UPS declared at oral argument, it ultimately desired to bear its own risks for worker's compensation and package damage losses. Oral Arg. Video Tr. at 26:02–26:40. And UPS accomplished this end through the reinsurance arrangement with its Affiliates. Oral Arg. Video Tr. at 26:02–26:40. The net effect is that UPS's own subsidiaries ultimately insured UPS's risks, but without the federal tax disadvantages of self-insurance.
This case stems from an Indiana Department of Revenue ("Department") audit of UPS's Indiana corporate income tax returns for the years 2000 and 2001. In 2000, UPS amended its originally-filed year 2000 tax return to exclude from federal taxable income, and thus from Indiana adjusted gross income, the income of the Affiliates.FN3 These exclusions contributed to a $359,466.00 reduction in UPS's total Indiana adjusted gross income tax for the year 2000, for which UPS sought a refund. UPS's 2001 tax return likewise excluded the income of the Affiliates, resulting in a lower total tax liability imposed on UPS than if the income of the Affiliates had been included. In its audit, the Department disallowed the exclusion. The Department also denied UPS's request for a refund for tax year 2000 and issued a proposed assessment for underpaid taxes in 2001, resulting in a net proposed assessment of $390,715.94. See D.E. at 279.
FN3. Though the record is not entirely clear, it appears that the amended 2000 return also included other adjustments to UPS's income. The only adjustments at issue here concern the exclusion of income from UPINSCO and UPS Re.
UPS protested the assessment and after a hearing the Department issued a Letter of Findings denying UPS's protest. UPS filed a timely appeal of the denial with the Indiana Tax Court. The parties filed cross-motions for summary judgment. After a hearing and in an unpublished order the court granted UPS's motion for summary judgment and denied the Department's motion. See United Parcel Serv., Inc. v. Ind. Dep't of State Revenue, No. 49T10–0704–TA–24 (Ind. Tax Ct. December 29, 2010). The court reasoned that because UPS was "subject to" the premium tax, it was exempt from the adjusted gross income tax. We granted review. Additional facts are set forth below where necessary.
Standard of Review
*3 The Indiana Tax Court was established to develop and apply specialized expertise in the prompt, fair, and uniform resolution of state tax cases. Ind. Dep't of State Revenue v. Belterra Resort Ind., LLC, 935 N.E.2d 174, 176 (Ind.2010). This Court extends cautious deference to decisions within the special expertise of the Tax Court, and we do not reverse unless the ruling is clearly erroneous. Id We extend the same presumption of validity to Tax Court rulings on summary judgment and apply the same standard of review. Id at 176–77; Ind. Dep't of State Revenue v. Bethlehem Steel Corp., 639 N.E.2d 264, 266 (Ind.1994). That is, "[w]hen a summary judgment involves a question of law within the particular purview of the Tax Court, cautious deference is appropriate." Bethlehem Steel, 639 N.E.2d at 266 (quoting Ind. Dep't. of State Revenue v. Caylor–Nickel Clinic, P.C., 587 N.E.2d 1311, 1313 (Ind.1992)). We will set aside the Tax Court's determinations of tax law on summary judgment only if we are definitely and firmly convinced that an error was made. Id.
During the tax years at issue, several state taxes applied to corporate income, including an adjusted gross income tax imposed "on that part of the adjusted gross income derived from sources within Indiana of every corporation." I.C. sec. 6–3–2–l(b). The adjusted gross income tax is an apportioned tax designed to reach income from interstate transactions. Bethlehem Steel Corp., 639 N.E.2d at 266 n. 4. However, Indiana Code section 6–3–2–2.8(4) provides in relevant part, "there shall be no tax on the adjusted gross income of ... [i]nsurance companies subject to tax under IC 27–1–18–2." (emphasis added).
In turn, Indiana Code section 27–1–18–2 provides for a gross premium privilege tax, or "premiums tax" for short. In brief, the statute requires all foreign insurance companies "doing business within this state" to report annually to the Department of Insurance "the gross amount of all premiums received by it on policies of insurance covering risks within this state." I.C. sec. 27–l–18–2(a). Deducted from this amount are "considerations received for reinsurance of risks within this state." I.C. sec. 27–l–18–2(a)(l). Under this statute, the insurance company is taxed at a certain rate on "the excess, if any, of the gross premiums over the allowable deductions." I.C. sec. 27–l–18–2(c)(2001 supp.).FN4
FN4. More particularly relevant portions of the statute provide:
(a) Every insurance company not organized under the laws of this state, ... and doing business within this state shall, on or before March 1 of each year, report to the department [of insurance], under the oath of the president and secretary, the gross amount of all premiums received by it on policies of insurance covering risks within this state, or in the case of marine or transportation risks, on policies made, written, or renewed within this state during the twelve (12) month period ending on December 31 of the preceding calendar year. From the amount of gross premiums described in this subsection shall be deducted: (1) considerations received for reinsurance of risks within this state from companies authorized to transact an insurance business in this state....
(c) (1) For the privilege of doing business in this state, every insurance company required to file the report provided in this section shall pay into the treasury of this state an amount equal to two percent (2%) of the excess, if any, of the gross premiums over the allowable deductions.
I.C. sec. 27–1–18–2 (2000 supp.).
Both parties to this litigation have focused on the meaning of the phrase "subject to" under the provision of Indiana Code section 6–3–2–2.8(4). The Department insists that UPS is not subject to the premiums tax because it did not comply with the various provisions of the statute, see supra n. 4, and thus does not qualify for an exemption. Just as important, according to the Department, neither of the Affiliates has ever paid the premiums tax as required by statute. UPS counters it never paid the premiums tax because all the premiums it received were for reinsurance and thus were deductible from gross premiums under section 27–l–18–2(a)(l). UPS asserts, "[i]t is undisputed that the two insurance affiliates of UPS received premiums on policies of insurance covering risks within Indiana." Br. in Resp. to Pet'n for Review at 2. Thus, UPS posits that the reinsurance Affiliates were "subject to" the premiums tax such that their income should have been excluded from the corporate adjusted gross income tax. Br. in Resp. to Pet'n for Review at 2.
*4 The Tax Court concluded, "[T]o be 'subject to' the premiums tax under Indiana Code sec. 6–3–2–2.8(4) does not mean that one must 'pay' the premiums tax; rather, it simply means that one is 'placed under the authority, dominion, control, or influence' of the premiums tax under sec. 27–1–18–2." United Parcel Serv., No. 49T10–0704–TA–24, slip op. at 6 (footnote omitted) (quoting Webster's Third New Int'l Dictionary 2275 (2002 ed.)). According to the Tax Court "Indiana Code sec. 6–3–2–2.8(4), in conjunction with Indiana Code sec. 27–1–18–2, clearly demonstrate[s] that UPINSCO and UPS Re were 'subject to' the premiums tax under Indiana Code sec. 27–1–18–2." Id . at 7.
Assuming without deciding that the Tax Court's interpretation of the phrase "subject to" is correct, that is, "one is 'placed under the authority, dominion, control, or influence' of the premiums tax under sec. 27–1–18–2" we are of the view this does not resolve the question of whether the Affiliates are entitled to an exemption from the payment of adjusted gross income tax.
As with other statutes, we interpret tax statutes to give effect to their language and the intent of the legislature. See Ind. Wholesale Wine & Liquor Co. v. State ex rel. Ind. Alcoholic Beverage Comm'n, 695 N.E.2d 99, 103, 104–05 (Ind.1998); DeKalb Cnty. E. Cmty. Sch. Dist. v.Dep't of Local Gov't Fin., 930 N.E.2d 1257, 1260 (Ind. Tax Ct.2010). Further, "[i]t has long been held that exemption statutes are to be strictly construed against the taxpayer and, therefore, the burden is on the taxpayer to establish its right to an exemption." Tipton Cnty. Health Care Found., Inc. v. Tipton Cnty. Assessor, 961 N.E.2d 1048, 1051 (Ind. Tax Ct.2012).
The plain language of Indiana Code section 27–1–18–2 requires that all insurance companies—like UPINSCO and UPS Re—not "organized under the laws of this state" must, at the very least, show they are "doing business within this state" before the companies are entitled to an exemption from adjusted gross income. The very first sentence of the statute reads, "Every insurance company not organized under the laws of this state, ... and doing business within this state shall...." I.C. sec. 27–l–18–2(a) (emphasis added).
Title 27 of the Indiana Code governs the business of insurance within the state of Indiana. Article 1 of this title provides for the creation of a state department of insurance (the "Insurance Department") which will "have charge of the organization, supervision, regulation, examination, rehabilitation, liquidation, and/or conservation of all insurance companies to which this title is applicable, shall have charge of the enforcement, administration, and execution of the provisions of this title...." I.C. sec. 27–1–1–1). The code further provides that the commissioner of the Insurance Department "may issue a certificate of authority to any company when it shall have complied with the requirements of the laws of this state so as to entitle it to do business herein," and "[n]o company shall transact any business of insurance or hold itself out as a company in the business of insurance in Indiana until it shall have received a certificate of authority as prescribed in this section." I.C. sec. 27–l–3–20(a), (c). Foreign insurance companies are specifically required to obtain this certificate of authority, I.C. sec. 27–1–17–1, and in order to do so they must comply with comprehensive Insurance Department requirements including submitting an application for admission and providing extensive documentation of their corporate organization and financial condition. See I.C. sec. 27–1–17–4.
*5 Focusing on the fact that UPINSCO and UPS Re are foreign reinsurance companies that collected premiums for reinsurance of risks within the State of Indiana, UPS insists the adjusted gross income of the Affiliates "was and is exempt" from corporate adjusted gross income tax. Pet'r's Mot. for Summ. J. at 2. However, the mere fact that the Affiliates "collected premiums for reinsurance of risks" in Indiana does not ipso facto establish they were doing business in Indiana. We find support for this view in State ex rel. Crittenberger v. Continental Insurance Co. of New York, 116 N.E. 929 (Ind.Ct.App.1917).
In that case the state auditor, Crittenberger, sought to recover premiums tax on reinsurance premiums received by Continental, an insurance company organized under the laws of New York. Continental maintained a primary fire insurance business in Indiana, and also received reinsurance premiums from other foreign insurers for risks located in Indiana. One question in the case was whether under the terms of the premiums tax statute Continental had the duty to pay Indiana premiums tax on the reinsurance premiums it received.FN5 The Court of Appeals construed the statute to mean "the tax shall be imposed only on business done within the territorial boundaries of the state of Indiana" because the premiums tax statute applied to "every insurance company not organized under the laws of this state, and doing business therein." Crittenberger, 116 N.E. at 934–35. The Court of Appeals determined that reinsurance transactions occurring outside of Indiana, even if they involved primary risks located in Indiana, did not amount to business done in the state. The court reasoned:
FN5. In relevant part the statute at issue in Crittenberger was much the same as it is today. It read:
Every insurance company not organized under the laws of this state, and doing business therein, shall, in the months of January and July of each year, report to the auditor of state under oath of the president and secretary the gross amount of all receipts received in the state of Indiana on account of insurance premiums for the six months last preceding, ending on the last day of December and June of each year next preceding, and shall at the time of making such report pay into the treasury of the state the sum of three dollars on every one hundred dollars of such receipts, less losses actually paid within the state, and any such insurance company failing or refusing for more than thirty days to render an accurate [account] of its premium receipts as above provided and pay the required tax thereon shall forfeit one hundred dollars for each additional day such report and payment shall be delayed, to be recovered in an action in the name of the state of Indiana on the relation of the auditor of state in any court of competent jurisdiction, and it shall be the duty of the auditor of state to revoke all authority of any such defaulting company to do business within this state.
Burns Ann. Ind. Statutes sec. 10216 (1914).
Where a foreign company takes over from another foreign company, for the purpose of reinsurance, risks on property in this state, the transaction is, of course, between the companies, and the insurer would not be subject to the tax on the reinsurance premium received if the business was not done in this state. And this would be so whether the companies were licensed to do business in this state or not.
Id. at 935.FN6 The court next analyzed the reinsurance transaction at issue and found it took place entirely within the state of Illinois. Therefore, the court held that Continental was "not required to pay taxes to the state of Indiana on said reinsurance premiums." IdFN7 Although interpreting a much earlier version of the premium tax statute, the Court of Appeals' assessment applies with equal force to the statute before us today.
FN6. Accord Ind. Att'y Gen., Insurance Department: No authority for premium tax on reinsurance premiums. Reinsurance premiums no right to tax, 181, 184 (Apr. 12, 1938) ("[I]t is my opinion that the State of Indiana cannot collect a premium tax on reinsurance premiums, whether the company is authorized to do business in Indiana or not, so long as such companies, parties to the reinsurance agreement, are foreign insurance companies and the reinsurance contract is consummated beyond the borders of the state.") (citing Conn. Gen. Life Ins. Co. v. Johnson, 303 U.S. 77 (1938)). See also Ind. Att'y Gen., Official Opinion No. 81, 313, 319 (Aug. 13, 1946) (concluding that because Indiana cannot tax reinsurance premiums and reinsurance losses are not paid within the state, reinsurance losses are not deductible by an insurer in computing premium tax due).
FN7. Indiana is not alone in concluding its premiums tax statute does not apply to reinsurance agreements. See Fletcher, supra n. 1. sec. 6966 at 414–15. See also, e.g., In re Cont'l Cas. Co., 179 N.W. 185, 189 (Iowa 1920) (concluding that reinsurance of Iowa risks between New York insurance companies "was business done by these companies in the state of their domicile" and seeing "no fair reason for saying that such business should be deemed as constructively done in Iowa, or should be deemed as coming within the letter or spirit of our [premiums tax] statute"); People ex rel. Sea Ins. Co. v. Graves, 8 N.E.2d 872, 874 (N.Y.1937) (holding a reinsurance contract entered into in New Jersey but covering primary risks in New York constituted business done in New Jersey and was therefore not subject to New York premiums tax); Se. Fire Ins. Co. v. S.C. Tax Comm'n, 171 S.E.2d 355, 356 (S.C.1969) (recognizing "[t]here is certainly a difference between insurance and reinsurance" and determining a statute taxing "total premiums ... from insurance contracts" did not apply to reinsurance contracts).
The question here is whether the summary judgment materials presented to the Tax Court support the conclusion that during the years in question UPINSCO and UPS Re were "doing business within this state." The record shows and the parties do not dispute the reinsurance transactions at issue took place between foreign companies—that is, neither the Primary Insurers nor UPINSCO and UPS Re are organized under the laws of Indiana. UPS designated a substantial amount of evidentiary material concerning its business operations including agreements governing its reinsurance transactions. The UPINSCO agreements specify all payments under the agreements shall be made to the Primary Insurer whose address is listed as Boston, Massachusetts. See, e.g., D.E. at 63, 60. UPINSCO's address is listed as St. Croix, U.S. Virgin Islands. See, e.g., D.E. at 46, 72. Payments under the UPINSCO agreements are to be made via drafts on a letter of credit issued by an Italian bank, as presented to the bank's New York office. D.E. at 94. The UPS Re agreement provides that any "notice, report, order, request or other communication" shall be made to UPS Re in Hamilton, Bermuda and Atlanta, Georgia FN8 and to the Primary Insurer in New York, New York. D.E. at 112. The UPS Re agreement provides that UPS Re's liability "shall attach simultaneously with that of the [Primary Insurer] ... [but] nothing herein shall in any manner create any obligation to or establish any rights against [UPS Re] by any third parties or any persons not parties to this Agreement." D.E. at 107. The UPINSCO agreements contain a choice of venue provision for Massachusetts state courts, an arbitration clause in which arbitration is to take place in Boston, Massachusetts, mandates that the agreements "shall be governed by the law of the Commonwealth of Massachusetts," requires service to UPINSCO in St. Croix and Atlanta, Georgia, and requires service to the Primary Insurer in Massachusetts. D.E. at 66, 67, 71, 77, 78. The UPS Re agreement provides for choice of venue and law in New York and mandates service to be given in the same manner as other notices under the agreement. D.E. at 111.
FN8. The contract specifies the Primary Insurer shall copy all Bermuda notices to a UPS Re fax number with a 404 area code. 404 is the area code for Atlanta, Georgia.
*6 In sum, even assuming UPINSCO and UPS Re reinsured Indiana risks, there is no evidence in the record before us that the reinsurance transactions took place in the State of Indiana. Stated somewhat differently, none of the summary judgment materials presented to the Tax Court and in consequence nothing before this Court establishes that during the years in question UPINSCO and UPS Re were doing business within the State of Indiana. Because this is a necessary condition in order to be "subject to" the premium tax, UPS failed in its burden of establishing that it is entitled to summary judgment as a matter of law. Because we are definitely and firmly convinced the Tax Court's determination to the contrary is in error, we reverse the grant of summary judgment in favor of UPS and remand this cause for further proceedings.
The judgment of the Tax Court is reversed and this cause remanded.
DICKSON, C.J., and SULLIVAN, DAVID and MASSA, JJ., concur.
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The Grange always brings back memories of our life growing up in the village. We are the Blackburn family and we lived at 11 Curtis Drive. We used to play in the field at the front of the big house as we called it but if 'madame la la" as we knew her caught us we got into big trouble. Many memories of the village and the people there. Coming up in the new year and always stop in the village to look around and to have a drink in the King Willie or the Sun Inn, sometimes go up to the Farmers Arms. Lovely days.
A memory shared byon Dec 29th, 2011.
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MSG Feat. Bobby Valentino – Fugitive BTS, DIR. BY JAMES DEL GATTO {VIDEO}
The boys over at Smoke Stack Recordings sent us more exclusive behind the scenes footage. This time they're on the set with James Del Gatto (@JamesDelGatto) as he take on MSG's (@DBlessBX) – Fugitive featuring Bobby Valentino (@BobbyV). This video will surely get you and that special someone in the mood. We all look forward to its release. Also make sure you check out their other videos at http://www.smokestackrecordings.com.
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text: I see quite a lot of players that apparently have the ability to become invisible (or force disconnect while in combat, I dunno) allowing them to drop mob aggro on you. They pull some mobs, draw them to you and then disappear, mobs attack you, 2 seconds later the players magically reappear and either debuff you or heal mobs. How are they doing this? I don't remember any class having an invisibility spell (+ I see different classes doing this so it can't be a spell). Are they using a hack? Should I be reporting this? What's going on? :O


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No space aliens please! Those filthy Koreans are bad enough. …
Comment on Police Kill Anteater by Anonymous:
No space aliens please!
Those filthy Koreans are bad enough.
Anonymous made other comments on this post:
- Police Kill Anteater:
If this had happened in the U.S. the police would have tased and/or pepper sprayed it before taking it into custody. If it resisted or seemed to be agitated it would have been shot. A much less cruel fate than freezing to death.
- Police Kill Anteater:
procedures… this sad excuse of a country
- Police Kill Anteater:
LMFAO what ridiculousness, "OH we not allowed animals, we have procedures" Such bullshit , these type of guys that would kill people if they where told too. Rules and procedures are there , yeah but if in this case its freaking WINTER cold and its an anteater that aint particularly designed for cold. You bring it inside, its not like the space time continuum will explode. If you break one rule about not allowing animals in. What morons, like typically rigid bureaucrats that have no backbone or …
- Police Kill Anteater:
Those anteaters look like kawaii. Would fuck if they're still alive.
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latin american animal in wrong continent


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GDC with ADD – Day 1
So I rolled out of bed later than I had hoped after last night's craziness, but still hopeful that I could bribe my way into the GDC. Thankfully the press registration was actually open today, and I must have pleased the gaming gods somehow because they accepted me as press without any hassle! Well, sort of..
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Release Date: 01 August 2005
Certificate: TBA - To Be Announced
Actors: Deborah Kerr, David Niven, Jean Seberg, Mylene Demongeot, Geoffrey Horne, Juliette Greco and Walter Chiari
Directed by: Otto Preminger
Region 2
For more information and our Delivery Policy see here.
For more information and our Returns Policy see here.
Catalogue No: CDR10247


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- Ice
- 1 ounce pear brandy
- 3/4 ounce rosé vermouth
- 3/4 ounce Spiced Honey Syrup (See Note)
- 1/2 ounce fresh lemon juice
- Dash of Peychaud's bitters
- 1 ounce chilled cava or other dry sparkling wine
Fill a cocktail shaker with ice. Add all of the remaining ingredients except the cava and shake well. Strain into a large chilled coupe and top with the cava.


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How can I clear all the alerts?
Not just ignore them, remove them.
3 Replies
· · ·
Helpful Post
Jun 14, 2012 at 4:26 UTC
click on the alerts on the bottom bar, in the pop up, there is a hyperlink to view all alerts. On this page, scroll down to the bottom and click the button to clear all alerts.
Now to prevent them from coming back - you have to change what you monitor - or at what level. See http://community.spiceworks.com/help/Setting_Up_Monitors_And_Email_Alerts for more info.
· · ·
Jun 14, 2012 at 4:35 UTC
Nothing to clear alerts.
Ignore alerts yes.
Clear, no.
· · ·
Jun 14, 2012 at 4:47 UTC
The button might say ignore but it clears them. They will come back if you don't correct the reason for the alert and/or change the alert in the monitor section of Spiceworks.


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The Gathering is a community effort toward improving and expanding capacity and networks for artists/perfomers of color. The Gathering seeks to raise awareness about artists/performers needs and provide opportunities to connect with others in the CHA Arts and Culture.
Refershments will be provided.... Admission is free.
Regristration is required..
Jazzanooga Arts Space 431 East Martin Luther King Boulevard, City of Chattanooga, Tennessee 37402 View Map


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: Rumor:
FA Signings, Trade Rumors and Proposals Thread VIII: "The makeup has to be jigged"
View Single Post
Top 6 Spaling
Registered User
Join Date: Jun 2010
Location: Smashville
Posts: 11,957
vCash: 500
Originally Posted by
Josi is the most overrated d-man in the league, not a chance am I moving a top player for a 18 minute a night d-man. Guy plays with weber and he is a god. Isn't with Weber so now he is expendable. If someone is willing to pay for him Poille should move him now.
He's a younger N.Schultz.
I can't express how much I disagree with you. Josi is a future top pairing Dman, and is a solid #2/3 guy right now. The reason he is expendable has nothing to do with him and everything to do with the fact that we now have Weber and Jones to play on our top pairing, with Klein and Ekholm looking great as a 2nd pairing. In a perfect world, we would keep them all, but we have a surplus at defense and a weakness at forward. So we should make a trade. Josi is "expendable" because he is not the face of the franchise (Weber) or cheaply on an ELC (Jones). Not cause he is a bad player.
He is one of my favorite players, and I fully believe he has #1D potential. Not sure if he will reach it, but he has that potential.
Originally Posted by
Petro Points
Not Eberle for sure (8pt and a +10 in 6 game road trip).. But for Gagner it may be close in value.
Not a chance, we can do far better than Gagner. Rather just keep Josi.
I totally understand not wanting to deal Eberle for him, he's a great player, which is why I want him. Don't under-rate Josi though.
Top 6 Spaling
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Ariana Geoffrey Stahlka, L.Ac., Dipl. OM
Reduce pain, relieve stress, enjoy life!
- Ariana Geoffrey Stahlka, L.Ac., Dipl. OM - Gives FREE Consultations!
To inspire, nurture, facilitate and provide tools and products to help people improve their quality of life, increase vitality, and work toward positive health in their lives
Top Benefits
- I have good results. People say they feel better and that their situation improves.
Some of our most asked about procedures: Chinese Herbal Formula, Cosmetic Acupuncture, Acupuncture, Alternative Medicine, Auriculotherapy
Areas Served: Dallas, Irving, Fort Worth


text:
News By Tag
Industry News
News By Place
Industry News
Ohio Sports Chiropractic Offers Active Release Technique Alleviating Pain in Injuries
The Chiropractic Clinic Offers Fast and Versatile Treatment through Hands-On Technique
"We're excited to offer this fast and versatile treatment to those with pain from injuries," said Dr. Leo Kormanik II, owner of Ohio Sports Chiropractic. "Through the use of active release techniques, ART can treat scar tissue and often times eliminate the necessity for surgery. We've even seen improvements in as little as four to six treatments. It is even beneficial to several different ailments and sport injuries."
ART practitioners can reinstate normal tissue flexibility and movement. This technique also restores balance and stability to the injured area and to the entire kinetic chain. ART ensures all contributing factors and dysfunctional soft issues are addressed before they can develop pain.
"One of the best things about ART is how fast it can get results," said Dr. Kormanik. "In our experience, many injuries respond very well to ART treatment, especially when combined with the appropriate home stretching and strengthening exercises."
Dr. Kormanik first shortens the muscle, tendon or ligament. He applies a specific pressure to the injury with his hands, while the patient stretches and lengthens the tissues. He then assesses the texture and tension of the muscle to determine the health of the tissue and if it requires more treatment. Dr. Kormanik is also able to modify the amount and direction of tension based on scar tissue adhesion and assess the health of the entire area.
ART helps several sport related injuries like running injuries, tennis elbow, swimmer's shoulder, and golf injuries. It treats and alleviates pain in muscles, tendons, ligaments, fascia and nerves, back pain, carpel tunnel syndrome, shin splints, shoulder pain, sciatica, plantar fasciitis, and knee problems.
Athletes or anyone with pain from an injury can receive ART from Dr. Kormanik. Ohio Sports Chiropractic hours of operation are Monday through Thursday, 8:00 a.m. to 6:00 p.m. and Friday, 8:00 a.m. to 12:00 p.m. For more information on ART, contact Ohio Sports Chiropractic at 330-908-0203.
About Ohio Sports Chiropractic
Ohio Sports Chiropractic is a leader in performance health that specializes in effective treatment techniques. Dr. Leo Kormanik is an elite distance runner and 2012 Olympic trials marathon qualifier. He holds a Doctor of Chiropractic degree and a Masters in Sports Injury Management. The chiropractic clinic is devoted to helping people reach optimum performance health and eliminate physical pain from every day activities. It is located between Cleveland and Akron in Northfield, Ohio at 148 E. Aurora Road. For more information, call 330-908-0203 or visit the website at www.OhioSportsChiropractic.com.
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text:
Attention to all liberal Jews (an oxymoron) hell-bent on voting to put Barack Obama back into the White House!
This President not only takes your vote very much for granted but has little respect for, or interest in, the sanctity of our religious observances.
You have most likely heard the phrase "Christmas in July" which has to do with the idea of celebrating the anticipation of the holiday during the hot summer months.
But, what if the White House actually did celebrate then instead of during the actual Christmas season?
This is so outrageous a thought and concept that it doesn't warrant the time or space to discuss it.
Forget about the religious ramifications but consider the political ones, particularly in an election year!
Lighting the menorah at the White House almost two weeks early!
Visit Joshuapundit here to read the excellent article there on the premature celebration of the Jewish "Festival of Lights" by the Obama administration.
Follow The Political Commentator and Michael Haltman on social media!


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Karthus Build Guide by
Not Updated For Current Season
This guide has not yet been updated for the current season. Please keep this in mind while reading. You can see the most recently updated guides on the browse guides page.
Karthus Build
Ability Sequence
Not Updated For Current Season
The masteries shown here are not yet updated for the current season, the guide author needs to set up the new masteries. As such, they will be different than the masteries you see in-game.
Chapter 1
hey this is my first guide but i get pretty good scores with khartus so i am pretty confidnt honestly this build is only when ure fed or u'll never get to end it...i recomend to take flash ignite cose flash can save u from many situations and ignite will just finish the mid lane guys.http://edge2.mobafire.com/images/insert-chapter.png hope u have fun with him with 1400 ap :DDD


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Having problems with your eMachines W3115 PC Desktop ?
Need to reboot from hp psc1310 series disk.the disk has wendows 98,me,2000,xp.i want xp downloaded.
Answers :
Hit del or f8 to get into bios, set first boot divice to cd
Repair Help & Product Troubleshooting for eMachines W3115 PC Desktop
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By CARL SETTERLUND
The MLS Week 25 midweek action is all Western Conference this week, as two of the league's marquee teams take on a pair of squads that need an upset or two to get back into the playoff hunt.
The reeling Colorado Rapids, fresh off the news of Drew Moor's season-ending right knee injury, will try to regain their spirit as they host Landon Donovan for likely the final time at Dick's Sporting Goods Park.
Northwest in Seattle, the busy Sounders will play host to an up-and-down San Jose Earthquakes side that lost by five goals to FC Dallas last weekend.
Here is a rundown of the Week 25 midweek slate:
COLORADO RAPIDS vs. LA GALAXY (Wednesday, 9 p.m., MLS Live/Direct Kick)
The Rapids have now lost four straight matches to drop into seventh place in the competitive Western Conference, and the absence of Moor might compound their struggles.
With another tough fixture against the Sounders waiting after this, coach Pablo Mastroeni will hope his side can stave off matching the franchise record of a six-game skid. Colorado did beat the Galaxy in early May, and have enjoyed recent success at home against LA, but with the back line in tatters, the Rapids' offense may be required to come through.
The Galaxy suffered a letdown against Columbus last weekend, losing by three goals, but were unbeaten in their previous three matches. On the positive side, Gyasi Zardes breakout continued as he's scored in four straight matches and is likely salivating at the chance to take on the Rapids.
SEATTLE SOUNDERS vs. SAN JOSE EARTHQUAKES (Wednesday, 10 p.m., MLS Live/Direct Kick)
The Sounders haven't played quite up to their standards the past month or so, but the Earthquakes should provide a good opportunity to pick up three points at home, as Obafemi Martins returns from a red card suspension and both Marco Pappa and Brad Evans are believed to be healthy enough to play.
It's been a busy period for the Sounders, which is playing its third match in eight days. Tonight could be a potential trap game, with an anticipated meeting with the Portland Timbers ahead this weekend.
The Earthquakes focus will be on fixing a leaky back line that allowed the club to suffer it's worst margin of defeat ever against Dallas. However, the Earthquakes can take some confidence from a home win over the Sounders back on August 2.
Will the Galaxy be able to pile on against a vulnerable Rapids side? Can San Jose continue its recent success against the Sounders or will Seattle's reinforcements overwhelm them?
Share your thoughts below.
Go Galaxy!
Benjamin C.
Zardes is possibly a star in the making. His off the ball movement is consistently getting better and he is scoring in a variety of ways: headers, poacher goals, technique goals, goals created from nothing. I like how he is progressing, it is impressive.
I hear you. He's progressing. But he's 22 already! It's not like he's 18 or 19. I feel like he needs to take a giant leap by the end of next year; if not a "giant" leap, then at least a decently sized leap. After next year, he'll be 23 and approaching mid-20's. Chronologically, that's not old. But in soccer terms, he's getting to the point where he's nearing the max of his potential.
Of course, this is all just my opinion. He might just shut me up by going on a tear and then next year just completely dominates the league. But idk, I just feel like I want to start seeing some dominance from him. He's got the speed, the touch, the SIZE! I just want to see the production that one can expect from someone with all of those qualities.
Gyasi has made a big leap from last year. That's why people are high on him right now.


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Every time I wake up in the morning I'm excited because coffee is my favorite part of my morning routine.
I'll start with making my bed, meditating, and then proceeding directly to making my coffee.
I'll admit I'm turning into one of those annoying coffee snobs who has to have their morning coffee brewed JUST RIGHT.
Hey nobody's perfect.
It's just too bad so many people out there wrongly assume coffee is bad for them.
It's placed in the same "bad beverages" category as soda and alcohol.
When in reality it's actually one on of the best things you can be drinking to lose the belly pudge.
The big problem with coffee is when you put a pound of sugar in it and then top it off with a big slap of whip cream.
I like my coffee like I like my women… bitter and murky!
Kidding kidding.
But I usually will just drink my coffee black or with some cream in it.
Another big injustice to the world of coffee is optioning for non-fat milk over whole milk or cream.
Against rational thinking non-fat milk is actually worse for you.
It'll actually cause you to get fatter compared to whole milk or cream.
A meta-analysis of 16 studies found those who ate full-fat dairy had a lower risk for cardiovascular disease, obesity and diabetes.
This is because there's a natural fat burning ingredient in whole milk and cream called CLA.
Once you go non-fat that natural fat burning compound is gone leaving you with a water down sugary opaque liquid.
Another fatty acid found in the fat of dairy called trans-palmitoleic acid is associated with healthier levels of insulin, inflammation and cholesterol.
Even Harvard University found the with the more coffee you drink the more likely you will lower your risk of type-2 diabetes.
Those who drank six 8-ounce cups of coffee daily had a 33% less risk of getting diabetes.
Researchers believe it's not the caffeine responsible for this but the chlorogenic acid which naturally helps to slow the rate the intestines absorb glucose.
Sugar = Death 💀
I'd also stay clear of putting sugar and artificial sweeteners like Splenda in your coffee.
They'll end up making you fat.
Plain and simple.
If you just have to sweeten up your coffee try putting in a little bit of stevia.
It's not a perfect solution but it's the best option to satisfy a sweet tooth.
Hope you start your day off right with a morning cup of joe from now on.
Your mood and your belly will thank you.


text:
Today, I was in line at the grocery store with my 3-year-old son. He was holding a tub of yogurt that had on it a cow wearing sunglasses. He shouted, "Mommy, look at the fat cow with the sunglasses on!" To my horror, the obese woman in front of us turned around. She was wearing sunglasses. FML
BeginnerYou have looked through 5 pages of the website. That's a start.
Up and coming moderatorIt's nice of you to help us sort out the submissions, using FML's moderate feature.
Back from the partyAn FML submitted between 5 and 6 a.m. can't be very good.
MobilityYou are connected to FML via the mobile site or an app. How modern.
Work is a 4-letter wordVoting on an FML in the "Work" category on a Monday morning between 8 and 9 a.m. How ironic.
Checking you outYou checked out the profile page belonging to one of the last people to have a look at your profile.
Happy endingBrandon may have an FML, but he ended up marrying Jessica. You found this out by reading "FML, the follow up."
Keen reader – Level: student ninjaYou have voted for 15% of the entire collection of FMLs to date.
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I like your styleYou gave a Hug to someone. How cute!
I agree, my mouse works.200 "I agree" votes is a good start.
YDI MasterYou made your 500th "You deserved it" vote.
JudgmentalYou have voted "You deserved it" over 100 times.
Profile completedYou've filled out the necessary details. Having done so will be much appreciated.
It's in the can!Hey, you uploaded your photo, and you're cute as a kitten!
100 kick-ass comments100 of your comments are neither buried or moderated. Popular is your middle name!
The MixerYou like to live life randomly, and we salute you.
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42See, son, moderating FMLs is like a marathon.0%
Santa ClausYou've looked for Santa absolutely everywhere, and you managed to find him. Well done!67%
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Who's the fairest of them all?This is now the third time you've changed your profile pic.33%
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The rules are the rulesReading the comment rules is a really good idea. This badge is sponsored by Alan, our moderator.0%
CensoredNot one, not two, but 50 pages of the Intimacy category read. No comment.84%
50 quality commentsClicking to reply to a comment is a worthy thing to do. To do so without getting buried afterwards is even worthier.38%
Tell us what happened nextYou've commented on an FML that you sent in0%
My diary is a collector's itemThere were only 100 numbered VDM diaries for 2011/2012. I've got one.0%
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Picture this FMLYou left your mark on an illustrated FML's presentation blog article.0%
I'm your new creative directorYou had to give your opinion on this new "piece" that the whole world is talking about.0%
I liked to the power of 20You've liked 20 FMLs, and your Facebook friends are going to like the FMLs you liked.0%
Today, I found out why I couldn't properly breathe nor sleep for the past 2 days. I'm allergic to the new kitty litter. This is the special litter I had to buy because my snowflake cat is allergic to all the other brands. FML
Today, I got hit by a USPS truck. Luckily, I have car insurance. Just kidding. My insurance got cancelled two days ago for lack of responding to letters they sent. Letters that the USPS didn't deliver. FML
Today, I spilled the bowl of cat food I'd just filled. I picked it all up in front of my cat, but he refused to eat any of it. I had to put the food back into the packet and fill the bowl all over again. My cat is a prince. FML
Today, I was on hold with a company for so long that I was able to shower, clean my house, and was using the hold music to put my son to sleep. FML


text:
Category:WikiProject Musical Instruments
From Wikipedia, the free encyclopedia
For more information, see Wikipedia:WikiProject Musical Instruments.
This category has the following 3 subcategories, out of 3 total.
- ► Musical instruments articles by quality (18 C, 2 P)
Pages in category "WikiProject Musical Instruments"
The following 5 pages are in this category, out of 5 total. This list may not reflect recent changes (learn more).


text:
Super GlueMature
"Super glue"
Kuroo: You up?
Oikawa: Hm, I guess... Why?
Kuroo: A booty call?
Oikawa: I can't believe you just texted me this early just for that.. Really Tetsu-chan you are..
Kuroo: What? And besides it's damn 8 am and i really need to get on school, BUT THIS I need to work on, and you're only man who's capable of doing that.
Oikawa: Me?
Kuroo: ahuh
Oikawa: tell me to thank you later
Kuroo: Please, get into my fucking room faster
Oikawa: Alright, I'm coming~
Kuroo: Just..... Fuck me harder..
when Oikawa knocks on Kuroo's room, indeed he's been ready all the time. Topless with only just boxers shorts the clearing displaying his center masterpiece that's definitely in need.. Damn by just the majestic sight of it, he's getting his arousal too.
Iwaizumi, is awaken by his pathetic alarm clock that Oikawa had chosen to be his damn alarm tone. In fact, it's not just a simply alarm tone, but merely Oikawa and Kuroo's voice pathetically chanting "Iwa-chan Iwa-chan come on and be productive! Wake up wake up!" Even in his usual day, he seems to be bothered by his stupid room mates being so dumbass that they evade their personal space by setting his alarm clock into a mere mess.
Clearly, Iwaizumi accepts the consequences of his action when he chose to live with these dorks. He even expects that he'll gonna have a mild heart attack as time passes by in just maintaining the serenity and peace on this cursed dorm. Good thing there's Akaashi that somehow helps him, and Kenma for the latter part, but it's no use with Kenma since the boy is always concentrating on his freakin video games, he didn't mind much what's happening on their dorm.
For Akaashi, at least there's some hope. But his sense of power ability, it only affects Bokuto and Kuroo somehow.
And for Iwaizumi, it's always Oikawa, yeah always Oikawa. His dumbass friend, Oikawa Tooru.
"Iwa-chan Iwa-chan come on and be productive! Wake up wake up!" That's still ringing on his desk until he rolls over to his bed and snatches the noisy thing on his desk and turn it off.
He sets up a reminder on his phone later that he's going to change his alarm tone. He got up and fixes his bed and heads out on the kitchen. Clearly, it's his job to make them their breakfast because he's the person scheduled doing that today. Ever since that Kuroo suggested their schedules on doing some preparations on making breakfast, they have been following that now wholeheartedly. But this "breakfast scheduling thing" only applies on his room mates who can basically cooks. On the top of the list, it's just him, Kuroo, Akaashi and Kenma because nobody trusted Oikawa and Bokuto cooking skills since the day that they almost burned the whole apartment with just merely using oven, reheating a ramen. That's the one of the terrible days that they had to endure since the story spreads like a wildfire on their university and their dorm became a laughing stock. By then, they decided to just stick with the four people doing cooking, in which Kuroo excels in doing that, followed by him.
When he's about to snatch a bunch of loaf bread on the counter cabinet, he sees two people making their way on the kitchen with just a blanket wrapped around them.
He blinks twice, and again squints his eyes, maybe he's still sleepy as heck that's why he can't recognize who are they.
But when the two figure make their way opening the fridge, Iwazumi recognized the man with the chocolate-brown hair. That's definitely his friend Oikawa and just beside him, the raven bedhead room mate Kuroo.
"Oikawa?" He mumbles, carefully pulling out the snatch on the cabinet, eyeing him.
"Uh, Iwa-chan Hello~" His friend turn to gaze up on him, but he's still into the fridge hiding on the back of Kuroo who's getting something on the fridge.
But there's something wrong with Oikawa. Probably because he's not that energetic when he sees him, not like the usual morning greetings that he'll annoy him like hell. He's not used to his friend being like this like really there's a problem happening here, same with Kuroo who loves teasing his pineapple head, but now they are just quiet as toad, just hiding on the back of fridge.
He he moves just to get some of the utensils on the side of the fridge and notices that the two haven't move either. They are just stuck there like a toad, just waiting for him to finish his thing then proceeds on whatever the hell they are bound to do.
One thing that caught his eye, as he was eyeing the mysterious tandem is where the hell is Oikawa's hand? His gaze move up, and to his surprise, Oikawa's left hand is on burrowed inside Kuroo's...
Oikawa sensed that Iwaizumi knows what the fuck is happening between them and he's about to tell him that it's not the way that he thinks and yet...
Iwaizumi inhales for awhile, helping himself to calm the fuck down because he feels like hyperventilating on the disgraceful sight of his stupid friends doing things that he shouldn't seeing and heck this should be gonna be a beautiful morning and yet....
Kuroo nudge Oikawa's side for awhile, giving him indirect words to keep his sense cool and not to pissed off Iwaizumi much. And Oikawa just shakes his head and keep his mouth tightly zipped.
"Tell me...it's not........that............Oikawa" Iwaizumi, closes his eyes as he speaks, keeping his temper inside but Kuroo thinks that he's about to burst soon.
"Tetsu-chan tell Iwa-chan to take 10 deep breaths for awhile because....~" Oikawa hums slowly against Kuroo's ears, "Because we are gonna be dead in about two seconds~"
But before Kuroo can tell that to Iwaizumi, he is interrupted by Iwaizumi again, " NO NO NO! Do I want to know? No way don't tell me PLEASE.." Iwaizumi's grip on the fork is way too much, and both Kuroo and Oikawa starts to moving two steps behind.
"Told you Tetsu-chan, we are gonna be dead~" Oikawa is still humming pathetic advice on Kuroo's side as they heads out on the kitchen.
"Damn Tooru, can u just shut up for awhile, it's not helping us either" Kuroo hisses and he yelps, "Aw! You move so much babe that.... I feel"
They word "babe" tingle on Iwaizumi's ears like he's about to puke on that disgusting word.
He's not a fan of calling endearments and yet, he is hearing that in front on him with Kuroo calling Oikawa like that.
He just closes his eyes again, and drinks his coffee as he truly process the things happening in front of him.
Oikawa pulls out another terrible pun, "Tetsu-chan you just landed on a mine~" chuckling beside him.
"Just.... Just shut up for a sec.. And OH! " Kuroo jumps on the feeling of Oikawa's hand on his.... "I told you not to do anything because..."
"STOP !! BOTH OF YOU GET OUT OF THIS DAMN KITCHEN NOW !!!" Iwaizumi's voice rattles the whole apartment.
Kuroo and Oikawa start to buckle themselves, backing away from the kitchen when Bokuto beamed at them.
"Ohoho? What in the world Iwaizumi's shouting like a freakin mother who's about to labor soon?" Bokuto's eyes drifts on the blanket barely just covering Oikawa and Kuroo's lower extremities, and only to observe what the hell is wrong with Kuroo's front and where the hell is Oikawa's hand. And he nearly chokes on the sight of them, "HOLY MOTHER OF EARTH !!!"
Kuroo shakes his head, "No bro it's just....."
"No, please Taro-chan, please get Iwa-chan out of this kitchen first because he might hyperventilate again" Oikawa turns to look at him.
But it's no use, since Bokuto is always loud, and he can't be stopped, there's no way he wont especially when it involves Oikawa and Kuroo. "Oh my god, are you just doing hand jobs here?"
"SHIT BOKUTO!" Kuroo hisses, glaring on his friend who just made the situation worst.
Oikawa looks back at Bokuto, simply gesturing Iwaizumi's place to rescue him from being "da bomb"
But Akaashi turns to appear on the door, echoing Bokuto, "Did someone mentions hand jobs?" Then his gaze fell along where Oikawa's hand is located, "Ahh.. I get it.. Oikawa-san cannot control himself that's why this happened."
"Akaashi shut the hell up, ITS NOT THE ONE YOU'RE THINKING ABOUT BUT..." Kuroo glares at him but Oikawa interrupts him, "Tetsurou, we are just doing hand jobs them shit happens !!"
"Nah, you're the to talk..."
Akaashi just shrugs, and decided to leave the matter on the bickering partners here.
"Tooru what the hell was that?!" Kuroo cannot believe that Oikawa is spilling everything about their problems to them when it's supposed to be not.
That's there problem and they should try to figure that on their own but...
Oikawa just sighs, "Tetsu-chan, there's no need to be shy, since we don't know how to solve this pathetic case, might as well tell them right away maybe they know how to deal with this one~"
Kuroo for this time, wants to punch Oikawa for being so talkative. He wants to bury himself because of this embarrassment happening around them. He intends to burst out of this room bringing Oikawa along with him since it's business after all. But now, all of their room mates knows what is happening between them.
"What's your problem?" Bokuto finally calms himself down from laughing, but still chuckling.
"I told you to bring Iwa-chan out of this room first because he's....." Oikawa glances on Iwaizumi, still was red all over, because of the revelation that he heard. Good thing he calmed down for a bit, now he's just cutting the breads, and he intently put a towel on his ears clearly not wanting to hear anything from them.
Bokuto raises his brow, signaling Oikawa that Iwaizumi's under control and he's good.
"Okay...." Oikawa sighs, and looks at Kuroo who's sweating hard on the corner but Kuroo slowly raises his thumbs up, approving Oikawa to tell their tale.
"So.. Basically Tetsu-chan and I..." Oikawa is about to start when Kenma appears on the corner.
"You mean both Kuroo and you are gay." Kenma boringly comments, while getting himself a bunch of bread from Iwaizumi. "thanks Iwaizumi" then Iwaizumi only nods and busied himself again.
"Yeah, Kuroo and I are gay....." Oikawa unconsciously repeats what Kenma had just said but he stops because it's so damn wrong. "WHAT??" Then flares at him because really Kenma annoys him alot.
"Gay.." Kenma repeats again, but it's not that cheerful as the first one. Then he proceeds their common room, leaving the rest on the kitchen.
"Anyway, everyone on this room is gay so what?" Oikawa replies at him,
"Probably not me..." Kenma barely shouts on the other room.
"What?" Oikawa turns to Kuroo, "Good thing he's your best friend or else..."
"Or else what?"
Oikawa thinks of doing something naughty on Kenma, but he just shrugs it away, "Nothing really, because he's such a stupid brat as Tobio-chan."
"Point taken.." Bokuto mumbles in distance, but shouts back at him, "Hey Oikawa, are you going to tell your fuckin tale with Kuroo or not?" Grinning, until he gets his answer when Oikawa stares back.
"Oh right, It's just that Kenma really ruined our momentum that's why I'm lost."
"Uhuh, well at least let me help you from where you started..." Bokuto suggests, but it's merely he wants Oikawa to fall on his stupid puns so that's the reason that he's helping him.
"No, I think I know now~"
"Fuck it OIkawa, just... just tell the damn story because I'm getting stiffed." Kuroo chimes in.
"Geh! Okay fine.." he shifts to Kuroo's side slowly and carefully because any move he makes will only give Kuroo much pain since they are somehow, "interconnected".
"So ugh," Oikawa starts to gesture something on his hand, on a pumping motion that both Bokuto and Akaahi get it on instant.
He doesn't dare to say the actual term, but Oikawa is actually good on it, and hell everyone knows what's his relationship with Kuroo except with Iwaizumi. "Then Tetsu-chan said that we should really go down and..."
"Oikawa why are you giving them specifics? Do you want to die later?" Kuroo yells at him, still in the verge of holding himself and trying not to die from this awkward embarrassment.
"Then?" Bokuto snaps in,
"The lube..."
"The lube?"
"You heard me right?"
"But Oikawa-san tell us why your hand is still down there?" Akaashi is getting curious now. He does have an idea when Oikawa blurted out the lube.
But Bokuto is fast enough to grasp the whole context, still waiting for Oikawa to tell them further.
"I, uh, well, you see—" Oikawa cut himself off with a yelp as he instinctively raised his right hand, reaching for the back of his neck – but it couldn't move far.
"It's stuck?"
"Ughh.." Oikawa glances back at Kuroo, who's now shaking his head in disbelief, "Tetsu-chan had a thing of what I thought was lube, but actually, uh – it was kind of…super glue."
"OKAY IM LEAVING GOOD BYE FUCKIN NERDS" Iwaizumi howls on the corner, grabbing his platter and slowly making his way out of the kitchen.
As Iwaizumi passes Oikawa and Kuroo, he can't hide his disgusted face on them, and Oikawa comments, "I thought Iwa-chan you're not listening?" raises his brow on him and fixes his eyes on Bokuto who just shrugs. "I told you, Iwaizumi is fine."
Iwaizumi shuts him up, "I told you don't dare to open your mouth again, you Asskawa" then closes the door behind them.
"The name suits him by the way~" Bokuto barely speaks louder than a whisper and giggles that simply echoed on the room. "Ass.... Oikawa loves Kuroo's ass.."
"WHAT THE FUCK!" Kuroo and Oikawa scream in chorus. Kuroo with horrified looks turn to look at Oikawa who's clearly enjoying and loving this talk. "Oi !"
"I think you have a point there, Taro-chan ~ !" Oikawa snickers behind Kuroo while Kuroo on the other hand is ready to strike Oikawa when he comments another stupid puns again.
"Eh? Don't try
Bokuto and Akaashi become silent. Their faces are confused mixture of shock, sympathetic pain, and amusement. Before Bokuto burst into wild laughter.
"Oh boy, Oikawa-san what have you done?" Still as placid as ever, Akaashi tries his hardest not to laugh, because really this is one of the weirdest story that he heard on the history.
Oikawa pats Kuroo's shoulder who's currently hiding his face on his hand while Oikawa wraps his free hand on his waist. "I really don't know to be honest."
Then Kenma comes on the room again, but only to comment nastily on Oikawa's retorts.


text:
Originally posted on State Of The Celtics | Last updated 1/31/12
LEXINGTON, KY - JANUARY 22: Rajon Rondo #4 of Kentucky shoots the ball around the reach of Glen Davis #34 of LSU during the game on January 22, 2005 at Rupp Arena in Lexington, Kentucky. Kentucky won 89-58. (Photo by Andy Lyons/Getty Images)
Getty Images
The news seems to be getting better on the injury front for the Celtics. The return of Jermaine O'Neal means that the Celtics are no longer required to go to their small lineup whenever Kevin Garnett needs a rest and that Brandon Bass can return to his role as the spark plug off the bench.
Also according to Blakely, Doc Rivers believes that Rondo "may play tomorrow (versus Toronto), but [he would] say closer to Friday would be the target date."
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text: BEIJING, June 11, 2013 /PRNewswire/ -- China Distance Education Holdings Limited (NYSE: DL) ("CDEL", or the "Company"), a leading provider of online education in China focusing on professional education, today announced that its management is scheduled to present at the Deutsche Bank Depositary Receipts Virtual Investor Conference. This is the first virtual investor conference aimed exclusively at introducing Asian companies to North American investors in the depositary receipt industry. DATE: June 19, 2013TIME: 10:45 a.m. EDTLINK: www.adr.db.com Direct Link to Registration page: https://vts.inxpo.com/Launch/QReg.htm?ShowKey=10481 This will be a live, interactive online event where investors in North America are invited to ask Asia-based companies their questions in real-time and to download a company's information in their "virtual trade booth." If attendees are not able to join the event live on the day of the conference, an on-demand archive will be available for 90 days. It is recommended that investors pre-register to save time and receive event updates. Participation is free of charge. About China Distance Education Holdings Limited China Distance Education Holdings Limited is a leading provider of online education in China focusing on professional education. The online courses offered by the Company are designed to help professionals and other course participants obtain and maintain the skills, licenses and certifications necessary to pursue careers in China in the areas of accounting, law, healthcare, construction engineering, and other industries. The Company also offers online test preparation courses to self-taught learners pursuing higher education diplomas or degrees and to secondary school and college students preparing for various academic and entrance exams. In addition, the Company offers online foreign language courses and offline business start-up training courses. For further information please visit http://ir.cdeledu.com. SOURCE China Distance Education Holdings Limited


text:
Burberry 57mm Butterfly Sunglasses
ALEXANDER MCQUEEN Skull Print Silk Scarf
Grinning skulls add signature gothic flair to a sheer silk scarf woven in Italy.Pre-order this style from the Pre-Fall 2017 collection! Limited quantities. Ships as soon as available. You'll be charged only when your item ships. Color(s): black/ beige, black/ red, lilac/ yellow, magenta pink, navy-pink, old rose/ light purple, ... Learn More
ALEXANDER MCQUEEN Stud Print Silk Scarf
An edgy print of studs and stars mixes with McQueen's signature skull motif on a luxe scarf fashioned from silk chiffon. Color(s): ivory/ black, red/ light grey. Brand: ALEXANDER MCQUEEN. Style Name:Alexander Mcqueen Stud Print Silk Scarf. Style Number: 5259382. Available in stores. Learn More
BP. Bandana
Bandanas aren't just for cowboys anymore-the street-style set has taken to styling this jaunty little scarf with everything from casual off-duty looks to dressed-up date night ensembles. Color(s): navy, red, white. Brand: BP. Style Name:Bp. Bandana. Style Number: 5274328. Available in stores. Learn More
BURBERRY Ombré Check Wool & Silk Scarf
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text:
Place four pebbles on the sand in the form of a square. Keep adding as few pebbles as necessary to double the area. How many extra pebbles are added each time?
Take any whole number between 1 and 999, add the squares of the
digits to get a new number. Make some conjectures about what
happens in general.
Three circles have a maximum of six intersections with each other.
What is the maximum number of intersections that a hundred circles
could have?
How did Phoebe group the matchsticks that she drew?
How did the others, Alice and Luke, group their matchsticks?
In the follow-up activities draw them out for yourself and notice how YOUR drawings develop. Always begin with simple cases and try to PREDICT what will happen.
Look for patterns.
How can you describe the lines? Horizontal? Vertical?
Try to understand why the patterns develop in the ways that they do.


text:
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Jon Tilley
Posted - 14 August 2015
I have been a professional landscaper for many years and my colleague has all the two stroke Stihl and Husqvarna kit, I wanted a light weight hedge trimmer to do small jobs, which would work in unison with my Makita battery tools. This hedge trimmer is fantastic, we did a privet hedge with stems unto 8 - 10m. Worked really well. I then came home and trimmed some topiary and it so light you can go upside down and round the back really easily. I don't normally review stuff as tools are just bog standard, but this is worth 5 mins of praise.
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Was the cheapest on the net at the time and still there or thereabouts. Great service.
2 of them drive the 36V strimmer brilliantly
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Posted - 1 June 2015
This original Makita battery does indeed last much longer than any other Li-Ion battery on the market at this time. Just be aware that it works only with more recent Makita models: 'starred' or yellow battery face plate! A brilliant addition to what are already excellent tools.
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These batteries have transformed the way my impact driver and wrench work. Well worth getting


text:
Find a copy in the library
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|Material Type:
|Government publication, National government publication
|Document Type:
|All Authors / Contributors:
|Smithsonian Institution. Board of Regents.
|OCLC Number:
|Includes annual report of the Smithsonian Institution.
|x, 579 pages : illustrations, maps, plates ; 24 cm
|Some astronomical aspects of life in the universe / Su-Shu Huang --
X-rays from the sun / Herbert Friedman --
Challenge of space exploration / Robert C. Seamans --
Smithsonians' satellite-tracking program: its history and organization / E. Nelson Hayes --
Main lines of mathematics / J.L.B. Cooper --
Early experiments in instrument flying / James H. Doolittle --
Three famous early aero engines / Robert B. Meyer --
Organic chemistry: a view and a prospect / Alexander Todd --
New age of the sea / Philip B. Yeager --
Drilling beneath the deep sea / William E. Benson --
Natural history of trilobites / H.B. Whittington --
Chromosomes and the theory of heredity / C.D. Darlington --
Tropical climates and biology / G.S. Carter --
Outdoor aerobiology / P.H. Gregory --
Detection and evasion of bats by moths / Kenneth D. Roeder and Asher E. Treat --
Honey bee / James I. Hambleton. Australopithicines and the origin of man / J.T. Robinson --
Evolution, genetics, and anthropology / A.E. Mourant --
Skull of Shanidar II / T.D. Stewart --
Heyerdahl's Kon-Tiki theory and its relation to ethnobotany / F.P. Jonker --
Minerals in art and archeology / Rutherford J. Gettens.
User-contributed reviews


text:
Share Sheets
Apple further embraces social networking in Mountain Lion by adding an easy way to share photos, videos, and URLs using a new feature called Share Sheets. This feature makes it simple to share with friends through Mail, iMessage, AirDrop, or a supported website such as Facebook or Twitter.
Sharing options are content, context, and destination sensitive. If you're looking at a Web page in Safari, for example, you'll have options to share via e-mail, message, or Twitter. Share Sheets aren't a new concept. Eventually, however, you can expect them to support drag and drop. Apple has created a Share Sheet API and it's obvious that third-party developers will be coming up with new ways for people to share content.


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Wolf's BaneMature
My story for NaNoWriMo!!!! Thought I would post it, just for fun!!
I could feel the sunset, the way that burning disc settled down beyond the skyline. Moon rise was coming, my time to wake. My time of freedom.
It was the night of The Hunt, the harvest moon was rising. I would be forced to travel to the forest tonight, to act as a member of the pack.
I despised The Hunt, the barbaric act of it. Three humans released into unfamiliar forest land and a pack of close to thirty wolves on their trail. It was cruel and vicious to the poor humans, either brutally murdered and tore to pieces that disappeared down the throats of the wolves or the lucky one, the last to breath, is bitten, turned into a beast, the human that becomes a wolf.
I wish I could say that is what happened to me, that I wasn't born a wolf. I wish I could say I was attacked and forced to become this creature that I was. Unfortunately, I was born a wolf and not just any wolf. No, my father was the pack leader, our beloved Alpha. My mother was just one of his females. And I was just one of his many offspring. And the only male out of the bunch.
Don't get me wrong now, there are things I do enjoy about being a wolf, the freedom, the pack connections, the trust we share. When you need them, they are there, even for the loners such as myself.
I picked up my coat and keys as the sun sank lower, the golden sky turning gray and purple in the twilight. I was waiting until the last minute to leave, just like always, I didn't dare be late to the clearing. My father had a quick temper and a vicious hand. The halls of my building were fairly empty, a few young adults like myself arriving home from class or leaving for work. non had a clue about what I would soon take part in.
My car purred under my hands, making me smile. This was my one indulgence, my one gift from my father that I actually enjoyed. A leek and shiny sapphire blue 2005 Mustang GT, my pride and joy. The engine roared under the hood as I revved it, grinning from ear to ear. I was ready to run.
Out of the city limits, I floored the accelerator, racing through the growing night. I rarely pushed my car, but it felt good to let that engine sing, to feel it hum and ring with power. My one thing from the pack that I truly enjoyed.
Parking beside my siblings, I listened to the wolf song sounding in the trees. I could pick out the voices of the older wolves that I knew. My father, my sisters, and there was the old Alpha, Max, his deep voice echoing through the trees along side my father's. We would have the full pack out tonight.
I moved to the clearing on foot, my hands in my pockets. It was a cool summer night, the threat of fall on the crisp breeze. The trees would be clear of wildlife tonight, the scent of wolf was everywhere. Not even a rat would dare show it's pointy face tonight.
"Brother!" I was greeted with a hug from my sister, Jessie. "It's good to see you! No classes tonight?" She was all smiles, those chocolate brown eyes sparkling with laughter.
I shook my head, smiling. "Good thing too. I can't afford to miss another test."
"Is our family genius afraid of an F?" She teased.
"No, I'm afraid of a B." I joked, giving her a one armed hug, dragging her beside me as we walked. "Where is Father?"
Her brown eyes turned stone hard. "He is currently occupied."
My blood turned to ice in my veins. He had chosen a new female already? His last one just had three of his pups and was carrying a fourth!
"How old is she?"
"Shit..." That girl's future was gone. My mother had been eighteen when the Alpha had chosen her. She never went to college, couldn't hold a job and she had six wolf pups to teach and train along side her sisters.
"Are you excited for The Hunt?" She asked, a hungry spark lighting in her face. "Jack said the three they picked this time should give us a good hunt."
My stomach twisted in a knot, the bile rising in my throat. The thought of tearing apart a human's flesh was sickening to me. I worked and lived with them, studied beside them, hung out with them. I couldn't kill them.
I forced myself to smile, to swallow my disgust and act excited. "Really now? What did they bring in for us?"
"Jack said one of them is a high school linemen, big and strong apparently, think he'll squeal like a little girl?"
I shrugged. "Who knows, what about the other two?"
She shrugged. "Don't know, Jack only knew about the one..."
I nodded. "Should be a fun night."
Smiling, Jessie nodded. "I can't wait." A strong call rang out, an unfamiliar voice to my ears that sounded in the cool night air. Her head turned to the sound, listening. "I have to go, I have a meeting before The Hunt is to start." she waved and jogged away, her tall graceful frame becoming a pale gold wolf as she vanished into the trees.
A mating is more like it... I shook my head, shoving my hands deeper into my pockets. The workings of the wolf pack were so different from the workings of humans. I hated it. Humans had complications in their own places, but wolves had different complications. And different ways of solving them.
As the wolf song grew louder, more powerful, demanding, I knew The Hunt would be starting soon.
I shut my eyes at the sound of his voice, my body ridged. I knew he would find me sooner or later.
I turned to face those ice blue eyes, a smooth smile on his lips.
"Hello, my son."