text: Sterling Construction Company, Inc. (NasdaqGS: STRL) ("Sterling" or "the Company") today announced that Thomas R. Wright has been named Executive Vice President and Chief Financial Officer effective September 25, 2013 and that Kevan Blair will assume the role of Senior Vice President of Corporate Finance. Mr. Wright brings more than 20 years of financial management experience to Sterling, most recently as Chief Financial Officer of Toronto-based St Marys/CBM, which he joined in 2011. St Marys is a leading North American cement and concrete company with approximately $900 million in sales and 2,500 employees. Between 2006 and 2010, Mr. Wright was with global mineral drilling services and products manufacturer, Boart Longyear, a publicly traded company on the Australian Stock Exchange (BLY.AX). He began his career at Boart as Vice President of Global Products and Manufacturing, and was later promoted to Vice President, Financial Planning and Analysis, Mergers and Acquisitions, Investor Relations, Strategic Planning and Corporate Communication. Before joining Boart, Mr. Wright was Director of Corporate Financial Planning and Analysis for a leading North American quick-serve restaurant company, Wendy's International. Earlier in his career, Mr. Wright held increasingly responsible positions in the finance areas of Bank One Corporation (now JP Morgan Chase Company) and Allied Signal Incorporated (now Honeywell International Inc.). Mr. Wright holds a BS in Corporate Finance from Ball State University and an MBA in Finance from Indiana University. He also holds the Certified Professional Controller (CPC) designation. Peter MacKenna, Sterling's President and Chief Executive Officer commented, "Tom's strong experience in a broad range of critical planning, analysis and capital allocation functions makes a perfect fit to take over leadership of our financial organization. We look forward to working with him as we progress in driving the transformation that is underway across our operations. We would also like to thank Kevan Blair for his outstanding performance while serving as our interim CFO and for assuming his new role of Senior Vice President Corporate Finance."


text:
Access to a Great Education
This week, I visited a school in Green Bay to discuss the impact of expanding school choice with parents, teachers, and students. My budget increases incentive funding to schools exceeding expectations and provides additional funding for underperforming schools to implement corrective action plans. I also want to give parents an alternative to failing schools. There are a lot of misconceptions about school choice so I would like to share with you two charts that explain the facts:
This week, I was proud to honor the five recipients of the Governor's Tourism Awards at the statewide Governor's Conference on Tourism. The conference was held on Monday and Tuesday as part of an ongoing effort to promote tourism in Wisconsin. We all know what a wonderful place Wisconsin is for vacation, and our Tourism Department is doing a great job of continually attracting visitors so they can enjoy all Wisconsin has to offer.
To kick off the conference, we debuted the summer commercial directed by David Zucker and starring actor Robert Hays, which you can watch here. Additionally, David Zucker announced he will direct his third tourism commercial, which will begin airing in winter 2014. The commercial is hilarious, and you can watch a behind-the-scenes "mockumentary" of the making of the commercial here.
At the end of the conference, I presented awards to individuals and businesses demonstrating a commitment to excellence in either the travel or hospitality industry. The following are the recipients of one of the Governor's Tourism Awards: Stephen H. Marcus, Chairman of The Marcus Corporation, received the Legacy Award; Kari Dawson, Special Events Director with Real Racine, received the Rising Star Award; the City of Platteville received the Stewardship Award; Greg Vreeland, with the Mobile Travel Information Center, received the Service Excellence Award; and the Lake Superior Big Top Chautauqua received the Arts, Culture and Heritage Award. More information about the awards can be found here.
In the coming weeks, the Legislature will discuss and debate the 2013-15 biennial budget. I proposed the first full version of the budget last month, where I highlighted the need to grow our economy, develop the workforce, transform education, reform government, and invest in infrastructure. Focusing on these priorities will allow us to provide more prosperity, better performance, and true independence for all Wisconsinites.
The next step in the budget process is for the Legislature's Joint Finance Committee (JFC) to review the budget proposal and make modifications. After the JFC makes their modifications, it will go to both houses of the Legislature. After the State Senate and State Assembly pass the same version of the budget, it will be delivered to my desk for final action.
For detailed information on the budget I introduced, take a look at the budget resources available through the Department of Administration. The Budget in Brief, a 106-page summary of the budget priorities and funding proposals, can be accessed by clicking here. In addition to this summary, the budget is available by agency, in detail, and can be accessed by clicking here.
It has been a pleasure communicating with you. It is an honor to serve as your Governor and represent the residents of Wisconsin.
Governor Scott Walker

subset: commoncrawl


text:
Thai Green Curry Chicken
Cameron Diaz felt strongly that the menu at her Miami restaurant, Bamb#250;, should reflect the best of Asian food, not fusion food. So chef Norman Van Aken prepares authentic dishes like luscious Thai chicken curry. His green curry paste calls fro 15 ingredients; but good-quality curry paste is available in the ethnic section of most supermarkets.
Slideshow: Amazing Chicken Recipes
- Servings: 4 TO 6
- 1 stalk fresh lemongrass
- One 3 1/2- to 4-pound chicken, cut into 8 pieces
- Salt and freshly ground pepper
- 1 tablespoon vegetable oil
- 4 cups unsweetened coconut milk (from 3 cans)
- 2 tablespoons Thai green curry paste
- 2 kaffir lime leaves, or 1 teaspoon freshly grated lime zest
- 1/2 cup chicken stock or canned low-sodium broth
- 2 tablespoons fish sauce (nam pla)
- 1 poblano chile, seeded and minced
- 2 tablespoons finely chopped basil, preferably Thai
- 2 tablespoons finely chopped cilantro
- Steamed jasmine rice, for serving
How to make this recipe
Peel the tough outer leaves from the lemongrass and discard the top two-thirds. Mince the tender white bulb.
Season the chicken with salt and pepper. Heat the oil in a large enameled cast-iron casserole. Add the chicken, in batches if necessary, and cook over moderate heat, turning occasionally, until golden all over, about 10 minutes. Transfer the chicken to a platter.
Add the coconut milk to the casserole and bring to a boil, scraping up any browned bits from the bottom of the pan. Cook over moderately high heat until reduced to 3 cups, about 15 minutes. Stir in the curry paste and simmer over moderate heat for 5 minutes. Return the chicken to the casserole along with any accumulated juices. Add the lemongrass, lime leaves, stock and fish sauce, cover partially and simmer over low heat until the chicken is just cooked through, about 30 minutes.
Add the poblano, basil and cilantro to the chicken, cover partially and cook over low heat for 10 minutes longer. Serve right away with jasmine rice.
Make Ahead
The chicken can be prepared through Step 3 and refrigerated overnight.
Suggested Pairing
The aromatic ingredients here point to an off-dry white, like a German Riesling Kabinett.


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Follow @PennBasketball
PHILADELPHIA – The University of Pennsylvania men's basketball team struggled through its first Ivy League weekend at Dartmouth and Harvard, getting swept on that Northern New England trip for the first time since the 1987-88 season. The Quakers return to The Palestra this weekend hoping to reverse fortunes, as Cornell is here Friday and Columbia arrives on Saturday.
GAME 18 - PENN (4-13, 1-2 Ivy League) vs. CORNELL (1-17, 0-4)
Friday, Feb. 7, 2014 * 7 p.m.
The Palestra (Philadelphia)
TV: Ivy League Digital Network (there is a fee for this service)
Radio: WNTP 990 AM (Matt Leon, Vince Curran)
GAME 19 - PENN (4-13, 1-2) vs. COLUMBIA (13-8, 2-2)
Saturday, Feb. 8, 2014 * 7 p.m.
The Palestra (Philadelphia)
TV: Ivy League Digital Network (there is a fee for this service)
Radio: WXPN 88.5 FM (Brian Seltzer, Vince Curran)
The New York Home Weekend
*Penn has hosted Cornell and Columbia on the same weekend 54 times; the Quakers have swept the weekend 40 times, split it 12 times, and been swept twice (in 1968 and 2009).
*Penn has split this home weekend three of the last four years; last season, the Quakers opened with a win on Friday over Columbia (62-58) but then fell to Cornell on Saturday (71-69). Penn swept two years ago, beating Cornell Friday and Columbia Saturday.
The Series with Cornell
*The Quakers and the Big Red have met 218 times, with Penn holding a 144-74 lead in the series.
*Penn has won three of the last four meetings, after dropping seven of eight to the Big Red from 2008-11.
*Penn and Cornell split last season's series, each team winning on the road. The Big Red won for the fourth time in its last six trips to The Palestra, 71-69 -- Patrick Lucas-Perry led Penn with 14 points -- but the Red and Blue returned the favor in Ithaca, 79-71, behind 29 points from Tony Hicks.
The Series with Columbia
*The Quakers have met the Lions 223 times, more than any opponent except archrival Princeton (229 meetings); Penn leads the series, 137-86.
*Penn had won four in a row over Columbia -- including a 62-58 decision here at The Palestra in the first meeting last season -- before the Lions stunned the Quakers in New York City in the second meeting, 58-41. In that game, Columbia hit just two field goals the entire second half, yet still managed to turn a 10-point halftime lead into a 17-point victory.
*Two years ago, Penn beat Columbia here in overtime, 61-59, when Fran Dougherty laid in Miles Jackson-Cartwright's inbounds pass at the buzzer.
Home is Where the Wins Are
Penn entered the 2013-14 season with 803 wins at The Palestra, which opened in 1927. In an informal survey of the other NCAA Division I programs, only Washington (932 wins at Hec Edmundson Pavilion) and Butler (826 wins at Hinkle Fieldhouse) boast more wins in their current home than the Quakers. The Edmundson Pavilion was opened in 1927, while the Bulldogs opened Hinkle in 1928.
Up The Scoring Chart
Senior Miles Jackson-Cartwright has 1,277 points for his career which is 18th in Penn history; he passed Perry Bromwell (1,265 points from 1985-87) last Friday at Dartmouth. Joe Sturgis (1,292 points from 1954-56) is 17th, while Tyrone Pitts (1,301 from 1985-88) is 16th.
Lists and Lists
Some other all-time lists that bear Jackson-Cartwright's name...
*7th all-time in minutes played (3,510)
*t-7th all-time in free-throw percentage (81.6)
*9th all-time in assists (304)
*10th all-time in games started (96)
*11th all-time in 3-point FG made (145)
*11th all-time in free throws made (328)
*11th all-time in steals (115)
The Quaker Notemeal of Note
*Penn played a game on every Saturday in January this season. Seems reasonable, right? It is, until you realize that the Quakers haven't done that since the 2002-03 season.
*Penn has held 13 of its 17 opponents this season below 45 percent shooting from the field; George Mason was one of those other four teams, but barely -- the Patriots shot 45.3 percent (24-53) on January 2.
*Penn is 4-4 this season when leading at the half; before last Friday's game at Dartmouth, when the Quakers surrendered a seven-point halftime advantage and lost to the Big Green, the halftime leads they had lost were 1 point (Lafayette), 1 point (Wagner), and 2 points (George Mason).
*Penn entered the week sixth nationally in assist/field goal ratio, at .650; that is behind only Denver (.684), Utah State (.682), Creighton (.655), UC Santa Barbara (.651) and American (.651).
*In Penn's 17 games so far, head coach Jerome Allen has played 15 players in a game twice this season, 14 players four times, and 13 players six times; last weekend, all 13 players who dressed saw time in both games.
*Nine different players have made at least two starts for Penn this season, and only senior Fran Dougherty has started all 17 games.
*Penn has used eight different starting lineups in its 17 games this season -- five of them in the last 11 games -- and has put out the same lineup in consecutive games just seven times.
*Penn has four players averaging double figures in scoring -- Tony Hicks (14.8), Miles Jackson-Cartwright (11.8), Dougherty (11.7), Darien Nelson-Henry (11.5) -- but the Quakers have had more than three double-figure scorers in a game just once this season (January 25 against NJIT).
*Through the first 17 games, five different players have led Penn in scoring (Dougherty, Jackson-Cartwright, Hicks, Nelson-Henry, Julian Harrell) and all five have had at least one 20-point game.
*After recording 14 rebounds combined in Penn's first four games (3.5 rpg), Dougherty has 105 in the last 13 contests (8.1 rpg); he has snared nine or more boards in nine of Penn's last 12 games.
*Hicks has led Penn or shared the lead in scoring in six of the Quakers' last seven games (18.8 ppg in that stretch); the outlier came last Friday at Dartmouth when he had four points.
*Jackson-Cartwright has hit six three-pointers in one game this season (Rider), five treys in another game (Monmouth), and four in three other games (Villanova, George Mason, NJIT).
*Jackson-Cartwright enters the weekend having hit 19 of his last 21 free throws.
*Jackson-Cartwright has started 96 of the last 99 games he has played at Penn; earlier this season, he came off the bench at Marist due to a thumb injury. The other times he played in a game but did not start during this stretch? Dec. 10, 2011 at UCLA, and March 8, 2011 against Princeton (Penn's Senior Day of his freshman year).
Download: 18-Cornell.pdf


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Sorry, you arrived too late, all the promo codes are gone !
Tapikeo HD allows you and your children to easily and quickly create your own audio-enabled picturebooks (full review)
BATTLE WITH THE POWER OF MATH! For the first time ever, Real-time Battles and Math Training merge to present (full review)


text: Stephanie, "Access to the Internet" is quite a blurry concept: users? coverage? subscribers? People that deal with e-readiness issues usually refer to "Internet users" but, depending on your interests, you might be willing to know other data. The best sources are the International Telecommunication Unit, the World Bank and the World Economic Forum, respectively: http://www.itu.int/ITU-D/icteye/ (only with MS Internet Explorer) http://www.worldbank.org/kam http://www.insead.edu/v1/gitr/wef/main/analysis/ Here I have a list of other resources that collect (and sometimes publish) data about Information and Communication Technologies: http://ictlogy.net/wiki/index.php?title=Category:Data_ICT Hope that helped. If not, please do write to me off-list :) -- Ismael Peña-López ICTlogy.net Public Policies for Development and ICT4D School of Law and Political Science Open University of Catalonia


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This delightful Fruit Cake, or better described as a Slice, low in Fat and Glucose Index (GI), came to my attention via the Autumn 2009 edition of Diabetes Australia 'Issues' magazine, attributed to renowned Aussie Chef Peter Howard and Shirley Wardrobe, from NSW.
Being a mere male, with a kitchen befitting a poorly stocked garden shed, as far as cooking equipment is concerned, I found this recipe so simple to follow, that my neighbours came knocking on my door, seeking the source of the wonderful aroma. They also helped me devour my efforts. (Sorry, the photo doesn't do it justice).
Preparation Time: 16 hours ... (incl. marination and cooking)
- 1 kg x Mixed Fruit
- 1 cup x Pitted Prunes (chopped)
- 1 heaped tspn x Mixed Spice
- 1 cup x unsweetened Prune Juice
- ¼ cup x Orange Juice
- 2 cups x Self-Raising Flour
Soak the Fruit and Spice in the Fruit Juices and refrigerate overnight.
When ready to mix and cook, add the Flour to the Fruit and mix with a wooden spoon. You may need to add just a little more juice, if too sticky.
Pour the mixture into a greased (I used Baking Paper) round, or square cake tin, and bake in the oven at 150 degrees, for 1½ - 2 hours, checking periodically. Allow to cool on a rack. Then slice and eat - along with your favourite cuppa!
** The magazine reports Nutrition Information (per slice) as;
- Energy 560kj,
- Fat 0.4g,
- Saturated Fat 0.1g,
- Carbohydrate 30g,
- Fibre 3g,
- Sodium 80mg,
- GI Low.


text:
Longboat Key Republican Club March 2010 Luncheon Meeting
Longboat Key Republican Club
Friday, March 12, 2010 at 11:15 AM (EST)
Event Details
"A Coalition for Common Sense"
March 12, 2010 Luncheon Meeting
This month's meeting will feature a discussion of the upcoming election for LBK Town Commissioner
All candidates in contested races will be invited to participate!
There is sure to be a lively discussion, and a chance to pose your questions to the candidates
When: Friday, March 12, 2010 (4 days before the election!)
Time: 11:15 AM Social, 11:45 Meeting, 12:00 Lunch/Speakers
Where: Chart House Restaurant, 201 Gulf of Mexico Drive
Cost: $25 for members and $28 for non-members/guests
When & Where
Chart House Restaurant
201 Gulf of Mexico Drive
Longboat Key,
Friday, March 12, 2010 at 11:15 AM (EST)
Add to my calendar


text:
Talk:Welcome to Biscathorpe!
From Uncyclopedia, the content-free encyclopedia
Hey, RMS! You did your homework on the sentence! As I'm looking at it, it reads We live near Lake Toxic Waste (see Page 2) which is full of beutiful fish that have mutations from toxic waste exposure. Now, that's not particularly funny, I don't think. Can you think of a way to make it obvious that the lake is toxic without actually saying that it is? This is a huge part of "teh funneh": making the reader feel smart by not patronizing them. Give it a shot, and see what you come up with. • <8:22 May 19, 2009>
- After you figure out what works best for you, rewrite the article in that style, 'kay? It still may not get VFH, but you'll feel better and your article will look more presentable. • <14:16 May 19, 2009>


text:
It is my goal that you will have a good experience with mathematics and leave this class with the confidence to pursue future mathematics courses.
- Jodi Palm
"There are no shortcuts!" – Rafe Esquith
Office Hours
Discovery Paper
Math 247/124
Math 143
Math 130
Math 130 Online
Math 107
return to top | next page
mobile page
Content ©2012. All Rights Reserved.
Date last modified: February 2, 2012.
Created with SoftChalk


text:
Did Zen and her sister Zero count as just one of the titular 13 Erotic Ghosts (2002)? We kind of lost count while counting the boobies on this amazing sister act best known as The Porcelain Twinz. This perfect pair of pairs is a multi-media mammary meltdown, as the real-life identical twins strip--and much more--amongst glamorous S&M settings. Their website features plenty of flesh, but Zen and her sis have also made a few films. They lap up each other as lesbian lovers in Baberellas...Join Mr. Skin for the full bio >>
Saint Francis (2007) - as Demonikas
Blood Gnome (2004) - as The Porcelain Twinz
Baberellas (2003) - as Lovely Lesbian Lover
Auto Focus (2002) - as Dancer (as Porcelain Twinz)
Purgatory Blues (2001) - as Satan's Helper


text:
Sofia Vergara Shows Off Her Bare Bottom As Emmy Dress Splits Up The Back [PHOTOS & VIDEO]
Actress Sofia Vergara tweeted photos of an embarrassing split in her figure-hugging Zuhair Murad gown, whose zip tore over her backside just 20 minutes before her hit show Modern Family won the Emmy for Best Comedy.
The photos show the 40-year-old actress backstage as the emergency wardrobe team try to sew up the busted zip.
She tweeted some revealing shots of the fashion mishap along with the caption: "Yes!!!! This happend 20 min before we won!!!! Jajajajja. I luv my life!!!!"
Check out her followup tweet.
She also thanked the helpers who fastened her back up in time. "20 min Modern Family won!! Dress malfuncion !!! Thank you emergency team!!!"


text:
Join The Conversation
Nov 15 Posted 6 years ago
The 'hard' data is difficult to come by. Even the data that I pull from GoogleAds is not hard, scientific data. It is pulling the data from the profiles (I presume) and that is dependent on the user's honesty about their age, etc. Finding the demographics of the defectors would be very interesting; however, even if we could do a scientific study it might not yield much better information than what we can get from anecdotal evidence.
For some the reasoning might be that they tried Facebook because everyone else is doing it and for one reason or another they weren't 'sold' on it. When the privacy issues cropped up it likely gave a reason for those who weren't sold on Facebook to stop using it.
Note that the statistics I use are 'active' users, so it is a good indicator of real usage, not just people who have an account. Among the people I've talked to that are 'older' (over 55) I hear a lot say "I never use Facebook anymore". I get the impression that older people fear the Internet and any privacy issue hits home with them.
Another problem with studies. Most legitimate studies take 6 to 9 months from the start to finish. Social Media is changing on a monthly basis, so any legitimate study is lagging information and can't tell us what is happening right now. This is the issue with the 'women over 55' myth. It may have been true 12 months ago, but it is now a historical anomaly that tells us nothing about today. This is why I'm reporting information on a quarterly basis.
Thanks for reading the article and good luck.
Nov 13 Posted 6 years ago
Excellent statistics! It would be interesting to know why Facebook users are abandoning. Are they becoming annoyed with advertising related messages or are they simply losing interest? Is there a demographic trend among the defectors? Please let me know if there's any hard data. Thank you!
Twitter: @TomHarpointner
Oct 18 Posted 6 years ago
As someone who focuses exclusively on marketing to Baby Boomers and 65+ "seniors," it's great to have this more current data. But it appears from the numbers that 55+ users are not the fastest shrinking group. The net difference from 1Q to 3Q for 55+ was -6%; for 0-17 year olds it was -10%. Can you clarify?
Oct 18 Posted 6 years ago
Paul, thanks for the information. Numbers don't lie and you've put the numbers out. Thanks for your commentary too. I have been saying the same thing about the social medium. I am going to revisit Myspace, if I can remember my 8 pw.
Chuck Woo
Oct 18 Posted 6 years ago
Really useful breakdown - very interesting to see the personalities and characteristics of these social media mapped out like that
Oct 15 Posted 6 years ago
This is a great overview, but I really would love to see the reality of the Twitter numbers - if you could add in the 3rd party application users. I know I always tweet from Hootsuite and don't go to twitter itself very often. Is a large percentage of users being missed? I'm not sure we can say that twitter is in trouble - wish we knew the whole story!
Oct 15 Posted 6 years ago
This is a great overview, and I've had trouble finding the most up-to-date information on major social network demos, too. Thanks for this -- it's excellent. While no, there aren't many surprises in here, it's interesting to note that things are indeed shifting, if not refining. I have my own theories about MySpace, which I may write about soon.
Oct 15 Posted 6 years ago
Great information and thank you for putting it all together in one spot.
I expect that we'll see some more shifts and changes as time progresses with new Social Media sites will popping up to compete with the likes of Facebook, Twitter, etc.
We can really see niches appearing for each of the popular sites and to see it visually in the graphs is great!
Nora McFarland
Oct 14 Posted 6 years ago
"Traditional media professional and other old people"? C'mon, you have got to be kidding! Back in the "old days" some of us "old people" also had the funny "old fashioned" tradition of proofing our work before publication.
Oct 12 Posted 6 years ago
Worthwhile read will share with stakeholders that need to invest in social media for assoication management.
Oct 12 Posted 6 years ago
I don't see any surprises here. Facebook is going to continue to draw up in some segments and draw down in segments that showed growth in the past as people tire of it. They WILL still remain at the top of the heap for now, but if they don't do an IPO in the next 8 months, they may be disappointed.
Twitter is in trouble. The numbers here aren't indicative of what is happening and how people are behaving. The trends we see are that things continue to move away from dialogue and connection, and to broadcasting one way, so that the whole thing starts to resemble spam marketing. It lacks any useful features or ways to engage, and people are starting to realize that the vast majority of their tweets (>70% on average) receive no response and probably aren't ever seen or noticed.
18 months tops (until the social media bubble burst in 2012) before it is a) acquired, or b) changes radically into something else. It's untenable as it is.
Oct 11 Posted 6 years ago
Thanks for the good, updated information, I was having some difficulty finding more recent info for 2010. Loved the comparison to USA Today, sort of puts it all in perspective. Thanks!
Oct 11 Posted 6 years ago
I agree with you that still most users have to know the real intention and value of Twitter. And thats important to Twitter.com.
Oct 10 Posted 6 years ago
Thank you for the post. A lot of great data.
I actually think Myspace has a chance to turn the tide of its undoing. They've redone the homepage, band pages, have a new logo, and are going to debut a complete makeover durining this month. Pay attention to Myspace. Far from dead.
Oct 10 Posted 6 years ago
These latest usage trends of social media are not suprising. What would be very interesting is a pre recesison and post recession analysis of business sites like Linkedin to see if the economy helped or hurt the business-related sites.Thanks for the data. Loraine Antrim Core Ideas Communication
Oct 10 Posted 6 years ago
Looks like 2011 may turn out to be the year of the niche social network.
Oct 10 Posted 6 years ago
Thanks for a great article! Data that is easy to understand and use with clients!
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text:
First of all, hey everyone!
Alright so here it goes… I need someone who can make this app. Let's give an example, let's say you have your phone next to your pc, laptop, tablet, potato [tho i don't think it will work with a potato] etc… and you listen to loud music and you are not in the room, this app should make the overall volume of the song to go down to let's say 25% [this percentage should be editable] so you can hear your phone ringing. This can be done i think via a microphone. So anyone who is interested in this project please let me know via an e-mail.
How would it know you're not in the room?
StencilMedia said
How would it know you're not in the room?
That doesn't matter… if you are or not
I thought that was the whole point of it though? I.e. you listen to your music loud and then the volume goes down when you leave the room… so you can hear your phone when you're out of the room?
If it reduces the volume by 25% whether you're out of the room or in the room, then why not just play the song at 75% in the first place, and remove the need for an app altogether?
Maybe I'm missing something… sorry.
So how should it know when to lower the volume?
Edit: StencilMedia was faster
Right, hold on… I think I've got it. It reduces the volume only when the phone rings? Ok, sorry. I see what you're saying now. Personally, I'd take my phone with me if I left a room, but you could be on to something. You never know. Good luck!
I can ask one of our mobile guys but I think it will depend massively on the ability to wirelessly sync your PC and mobile so it probably depends 100% on what computer and what phone you are talking about.
It really doesn't matter if you are in the same room or not mate, maybe you have something to do somewhere else and don't want to lower the volume yourself. Let's say you play the song loud because you want to heart it from another room and don't want to carry your phone or forget to do so. That's what i'm trying to say here
AlexFjord said
I can ask one of our mobile guys but I think it will depend massively on the ability to wirelessly sync your PC and mobile so it probably depends 100% on what computer and what phone you are talking about.
I think it could be done via a mic + router. Alright let me know what you find out
I think if you are listening to music from a docked device and a call comes then you can hear that instead of the music. Problem solved?


text:
Hi - my husband recieved his Waiver of Ineligibilty in November which was granted for one year. We sent off his passport and recieved it back with what looked like a Visa inside.
We booked our trip to Orlando and I added a surprise flight onto the end of our holiday to LA for a week as under 'entries' on his Visa - it states M (multiple?)
We travel next month and I am going into panic mode. I have tried to contact the Embassy but am being sent round in circles trying to speak to an operator.
Can someone please aanswer the two questions I have :
1. Does M under entries on the Visa actually mean multiple and does this mean that he will be able to enter in both Orlando and LA?
2. Does he need to take anything with him besides his Passport / Visa? Should he have a letter or anything from the letter re. the waiver or is the waiver literally what has been printed in his passport?
My husband keeps telling me not to worry but I'm a panicker!
Has anyone travelled using a Waiver of Ineligibility who knows the answers? HELP!!


text:
Jennifer Lopez: Bright in White for Fox Upfronts
Taking care of a media appearance, Jennifer Lopez headed to the Fox Upfronts on Monday (May 12) in New York City.
Chic in an all-white ensemble, the "American Idol" judge greeted fans as she headed inside the Edison Ballroom for the event.
As previously reported by GossipCenter, Fox announced its 2014-2015 line up over the weekend.
While the network will keep favorites such as "New Girl" and "The Mindy Project," they will add new content, such as the reality experiment "Utopia."


text: On Mon, Oct 12, 2009 at 5:20 PM, Christopher Edward Ammerlaan <chrisamm1953 at fastmail.fm> wrote: > Hi, getting an error when trying the link > > The connection has timed out > The server at ftp.pcbsd.org is taking too long to respond Hi, yeah, sorry! iXsystems is moving offices this week and we sent the PC-BSD ftp server down to our colo in LA. I don't think the alpha is on any of the mirrors. It will be back up sometime tomorrow :) -matt


text:
Register To Attempt Complete Test
Create Account
Questions 61-70
The Director of the institute has announced that six guest lectures on different areas like Leadership, Decision Making. Quality Circles, Motivation, Assessment Centre and Group Discussion are to be organised only one on each day from Monday to Sunday.
(i) Motivation should be organised immediately after Assessment Centre.
(ii) Quality Circle should be organised on Wednesday and should not be followed by Group Discussion.
(iii) Decision Making should be organised on Friday and there should be a gap of two days between Leadership and Group Discussion.
(iv) One day there will be no lecture (Saturday is not that day) just before that day Group Discussion will be organised.
Which day will the lecture on leadership be organised?


text: Monster High Skull Shores Doll Collection Its spring break and all the ghoul kids are heading to an island adventure for some roaring good times. The students of Monster High are decked out in spooktacular swimsuits with coverups for the girls. Draculaura doll has accessorized for the beach with a small sailor cap, Lagoona Blue doll has a flower headband in her hair, Ghoulia Yelps doll is sporting sunglasses, Abbey Bominable doll is staying shaded under a large purple ice hat and Gil Webber doll has on his helmet and a beachy necklace.


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Little Girl Rocks 'Sweet Child O Mine'
Last week we saw the video of the kid band doing a damn fine version of Metallica's "Enter Sandman". And now it's a 7-old girl demonstrating some impressive guitar chops on the Guns N' Roses gem "Sweet Child O' Mine".
Keep in mind, this girl is 7! She's got little tiny hands and fingers…and she's playing a song that does not appear to be easy. And yet she pulls it off…like a boss!
Below her video, you will see an example of how NOT to play this song. I found a lot of videos that were titled "Worst Cover Ever" or "Worst Guns N Roses Ever"…but I think the video at the bottom of the page is truly the WORST attempt at Sweet Child O' Mine…EVER!
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by Karl Utermohlen | August 7, 2013 12:11 pm
The latest research in dental health reveals that there's a link between gum disease and several major health problems. According to a professor at the University of Birmingham, the dental health field is wide open and there's much research to be done still.
Bloomberg reported on Tuesday[1] that scientists have learned that gum disease can increase the risk of diabetes, heart disease, pregnancy complications and it's even linked to Alzheimer's disease-related dementia. The bugs from gum disease can easily be ingested by the person afflicted by it, allowing bacteria or virus to travel through the bloodstream and affect other parts of the body.
Health professionals and large dental hygiene companies such as Colgate (CL[2]), Johnson & Johnson (JNJ[3]) and Procter & Gamble (PG[4]) are pushing to increase the funding that goes into research. Only about $400 million of the U.S. National Institute of Health's $30.9 billion budget goes into dental and craniofacial research.
The American Academy of Periodontology says that gum disease can be prevented by daily flossing and using mouthwash, and by brushing after every meal.
Source URL: http://investorplace.com/2013/08/scientists-connect-gum-disease-to-4-major-health-issues/
Short URL: http://invstplc.com/1fukuZ6
Copyright ©2017 InvestorPlace Media, LLC. All rights reserved. 700 Indian Springs Drive, Lancaster, PA 17601.


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Aristocrats: Power, Grace, and Decadence: Britain's Great Ruling Classes from 1066 to the Present (Paperback)
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Aristocracy means "rule by the best." For nine hundred years, the British aristocracy has considered itself ideally qualified to rule others, make laws, and guide the fortunes of the nation. Tracing the history of this remarkable supremacy, Aristocrats is a story of civil wars, conquests, intrigue, chicanery, and extremes of both selflessness and greed.More >
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Rational Change 5.3
Downloadable files
IBM Rational Change 5.3 has been made generally available on the IBM Passport Advantage Web site.
Download Description
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- 5.3- selected tab,
- Fix by Version
This release is a full product download.
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|A description of the new features, known restrictions and links to other important information.
|Detailed System Requirements
|A detailed list of the supported hardware, operating systems and information related to IBM and third party software requirements.
|Information Center
|Browse or search on-line information related to the deployment, configuration and usage of the product.
Required products
- Rational License Key Server 8.1.1
- Rational Directory Server 5.1.1 (Apache) with iFix02 or Rational Directory Server 5.2 (Tivoli)
- Rational Synergy 7.2
- A supported application server (or use the bundled one) on the server machine
- A supported browser on each of the client machines
Central server compatibility
- 5.3
- 5.2
- 5.1 with patch 06 (and Synergy at the latest patch level)
- 5.0 with patch 04 (and Synergy at the latest patch level)
Central server migration
Project security and the Rational Directory Server
Installation Instructions
See the installation topic on the Information Center below.
|Installing Rational Change
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Click the link in the table below to be taken to the Passport Advantage site to obtain the download package.
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For details on problems fixed in this version, refer to the Fix List document.
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Before you contact IBM Rational Software Support, gather the background information that you need to describe the problem. When you describe a problem to an IBM software support specialist, be as specific as possible and include all relevant background information so that the specialist can help you solve the problem efficiently. To save time, know the answers to these questions:
If you have helpful information to diagnose or identify the problem on your system, you can provide this data by following the instructions to exchange information with IBM Technical Support.
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Software version: 5.3
Operating system(s): AIX, Linux, Solaris, Windows
Reference #: 4029504
Modified date: 13 June 2011
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Moderators: wonderpance, ericb, daphne
dave wrote:I'll play, too! I don't think my current bathroom has been published on the site. AB2K, I'm sending you my pic.
AssBlaster2000 wrote:So far, Dave's is the only one I've gotten. Come on, you lame people. Send me some damn pictures already.
daphne wrote:Why didn't my bathroom get into the contest?
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Big Bash BBL Twenty twenty today game in between BS and SX teams on 02th January 2014 while during the match timings fans are enjoy with us here Brisbane Heat vs Sydney Sixers Big Bash Live Score with final match results ball by ball and match highlights as soon as possible at this upload. The match will be decided to played at as per schedule Brisbane Cricket Ground, Woolloongabba, Brisbane so home ground fans advantage with Brisbane team, the match will be live start at 08:40 GMT | 18:40 local | 13:40 PKT so keep in touch with this page.
Big Bash BBL Twenty twenty match will be live telecast officially Sky Sports HD, Sky Sports, PTV Sports, PTV Sports, Fox Sports, Star Cricket HD, ESPN Star Cricket channels which will be live telecast full match updates while other all are stay with us we will provide the match scoreboard and teams squads in below with further details. Both teams have quality to win the game so match is very interesting for every one so dont missed this match.
Match: Brisbane Heat vs Sydney Sixers
Date: 02, Jan, 2014
Time: 08:40 GMT | 18:40 local
Venue: Brisbane
Brisbane Heat team Brisbane Heat t20 team face their two big bash league matches get only one match victory, loss two games took the 2 points on table. On the other hand next team Sydney Sixers who have well squads they looking well then the other, they get two points after face the two matches. After the discussion about both teams, In this game Sydney Sixers t20 team favorite winning points of view so let see what happened in this big match for more further latest updates stay connected with this page.


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Now you can have an opportunity to see what it is like to look through the eyes of the Joe Paterno. The Penn State coach has donated a pair of his trademark, thick-rimmed glasses for an auction run by the Penn State Public Broadcasting. As an added bonus, the glasses are autographed by Paterno with a Sharpie.
Online bidding starts on Monday and ends at a charity dinner on Feb. 20.
If glasses of major college football's winningest coach don't interest you, the auction also has a baseball bat autographed by Derek Jeter and a football autographed by Penn State's John Cappelletti, who won the Heisman Trophy in 1973.
First-place votes in parentheses.
Football coaches' poll
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Krauthammer: We May Be Forced To Send Troops Into Syria Simply To Secure Chemical Weapons
Syndicated columnist Charles Krauthammer made a dire prediction Monday concerning declining conditions in Syria.
Appearing on Fox News's Special Report, Krauthammer said that if the "inevitable" regime change takes place, "we might be forced to send in our troops simply as a way to secure [Syria's vast supply of chemical weapons] because of the jihadists among the rebels."
CHARLES KRAUTHAMMER: I think the problem for us is less that Assad will use the weapons - because that would be suicidal. Makes no sense. And I don't see how he gains a lot by doing it. And he will hang if he does that - but the fact that they will be loose.
It seems as if with the rebels acquiring shoulder weapons like the Stingers in Afghanistan that turn the tide of war, weapons that can bring down a helicopter or a plane, the tide is turning. Once the rebels can negate the air power, they will be able to maintain control of the land which they are acquiring and they are acquiring, and in the end, strangle Damascus and bring the regime down.
What they're looking at now I think in Washington is a change of regime I think almost inevitable over the next few months. And the problem is where are these weapons going to end up? This is the biggest store of chemical weapons probably at least active ones in the world. And they will be loose. This has never happened before. I think we might be forced to send in our troops simply as a way to secure them because of the jihadists among the rebels ironically enough. And that's what I think our concern is here.


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Back at Web Directions North in Vancouver this past year I had a conversation with Jeremy Keith on JavaScript and web design/development in general, and which was also a not-so-thinly-veiled effort to dig deeper into some excellent criticism he'd raised around the Spry framework, also echoed by Roger Johansson. I had roughly another half-hour/45 minutes of conversation that didn't air, but was of immense value to the Spry team (and Dreamweaver team) in charting our response.
And that response was the recent Spry 1.6 update, of course. Which is getting much better feedback than 1.0, by a long shot. Jeremy recently took another peek at Spry and was as pleased with the documentation as he was with the technical changes in 1.6, Roger also recently gave a nod to the improved accessibility and progressive enhancement support. Right on. Spry's still young, relatively speaking- so it's nice to know the ship is headed in the right direction in regards to best practices overall.
Would you agree? If not, why?
Inquiring minds would love to know…


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Data show that in the absence of Langerhans Cells, CD49a(+) liver NK cells display an inappropriately proinflammatory phenotype that results in increased local skin inflammation.
The decrease in hepatic lipid accumulation in HF-fed itga1(-/-) mice was associated with altered free fatty acid metabolism. These studies establish a role for integrin signaling in facilitating hepatic insulin (show INS Proteins) action
a crosstalk between integrin alpha1beta1 and TbetaRII is essential for TbetaRII-mediated SMAD (show SMAD1 Proteins) activation and fibrotic signaling pathways
These findings predict a role for biomechanical insult in the induction of integrin alpha1beta1-dependent Rac1-mediated mesangial cell process invasion of the glomerular capillary tuft as an initiation mechanism of Alport glomerular pathology.
Macrophages express the highest levels of alpha1 integrin in the inflamed footpad.
overexpression of mesangial integrin alpha1 and podocyte vimentin (show VIM Proteins) and integrin alpha3 may be important features of glomerular Alport disease
TSC2 controls cell migration, attachment, and spreading through the alpha1beta1-integrin receptor.
Data show that the induction of collagen XIII (show UGDH Proteins) in endothelial cells of Alport syndrome kidneys mediates the selective recruitment of alpha1beta1 integrin-positive monocytes.
The ERK (show EPHB2 Proteins)/PPARgamma (show PPARG Proteins) axis plays a key role in regulating integrin alpha1beta1-dependent Cav-1 (show CAV1 Proteins) expression and consequent EGFR (show EGFR Proteins)-mediated reactive oxygen species production.
data suggest VLA-1 expression defines a population of tissue memory CD4 (show CD4 Proteins)(+) T cells that act as rapid effectors upon influenza reinfection
MYC (show MYC Proteins) is a key regulating factor for the control of ITGA1 expression in colorectal cancer.
Data indicate that CD49a(+) NK cells retain their phenotype after expansion in long-term in vitro cultures.
miR (show MLXIP Proteins)-101:DNMT (show DNMT1 Proteins)-3B interaction modulates integrin alpha-1 epigenetically.
17-beta-estradiol modulates connexins and integrins as well as ER-beta (show ESR2 Proteins) expression induced by high frequency electromagnetic fields.
CD49a promoted Con (show DISP1 Proteins) A-induced hepatitis through enhancing inflammatory cytokine production (IFN-gamma (show IFNG Proteins) and IL-17A (show IL17A Proteins)) by CD4 (show CD4 Proteins)(+) T and invariant natural killer T cells.
ITGA1 gene SNPs rs1862610, rs24321 43, and rs2447867 and the ITGA1 haplotype block that includes SNPs rs1862610 and rs2432143 were significantly associated with gastric cancer.
CagL is a versatile surface protein equipped with at least two motifs to promote binding to integrins, thereby causing aberrant signaling within host cells and facilitating translocation of CagA (show S100A8 Proteins) into host cells.
Pro-inflammatory cytokine tumor necrosis factor (TNF)-alpha (show TNF Proteins) strongly promotes pericyte proliferation and migration, and concomitantly induces a switch in pericyte integrins, from alpha1 to alpha2 integrin.
Dynamic structural changes are observed upon collagen and metal ion binding to the integrin alpha1 I domain.
study characterized the collagen binding properties of an activated variant of the alpha1I domain, harboring a gain-of-function mutation E317A; the activated alpha(1)I domain represents a novel conformation of the alphaI domain, mimicking the structural state where the Arg(287)-Glu (show DCTN1 Proteins)(317) ion pair has just broken during the integrin activation
This gene encodes the alpha 1 subunit of integrin receptors. This protein heterodimerizes with the beta 1 subunit to form a cell-surface receptor for collagen and laminin. The heterodimeric receptor is involved in cell-cell adhesion and may play a role in inflammation and fibrosis. The alpha 1 subunit contains an inserted (I) von Willebrand factor type I domain which is thought to be involved in collagen binding.
CD49 antigen-like family member A
, integrin alpha-1
, laminin and collagen receptor
, very late activation protein 1
, alpha 1 integrin
, alpha1 integrin


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HIGH COURT OF ORISSA: CUTTACK W.P.(C) No. 19255 of 2011 In the matter of an application under Articles 226 and 227 of the Constitution of India. --------
M/s K.J. Ispat Ltd.
A Company having its registered Office and Factory at Kalinga Nagar Industrial Complex, Dist. Jajpur, Represented through its Director, P.L. Kandoi.
... Petitioner -Versus- The Commissioner of Commercial Taxes, Orissa, Vanijya Kar Bhawan, Cantonment Road, Cuttack and another. ... Opp. Parties For Petitioner : M/s. Subas Ch. Lal, Sr. Adv. Sumit Lal, Sujit Lal & M. Agrawal. For Opp. Parties : Mr. R.P. Kar, Sr. Standing Counsel (Commercial Tax Deptt.) ---------- P R E S E N T:
THE HONOURABLE THE CHIEF JUSTICE SHRI V.GOPALA GOWDA AND THE HONOURABLE SHRI JUSTICE B.N.MAHAPATRA Date of Judgment: 08.05.2012 B.N.MAHAPATRA,J. This writ petition has been filed challenging the impugned order of assessment dated 25.06.2011 passed under Section 43 2 of the Orissa Value Added Tax Act, 2004 (in short, "OVAT Act") and the demand raised thereunder for the period from 01.04.2006 to 31.03.2010 vide Annexure-9 and praying for quashing of the said assessment order and the demand notice on the ground that the computation of demand has not been made on the basis of the books of account maintained in the regular course of business and that no computation on the basis of SION formula can be made to work out the quantum of raw material required to produce one tonne of sponge iron. Further prayer of the petitioner is to quash the direction issued by the Special Commissioner (Investigation) as the same does not have statutory force.
2. Petitioner's case in a nutshell is that it is a Company registered under the Companies Act, 1956 having its registered office at Kalinga Nagar Industrial Complex in the district of Jajpur. The petitioner-Company has established a Sponge Iron Factory for manufacturing Sponge Iron at Kalinga Nagar Industrial Complex which started its commercial production from 15.3.2006. It has been registered under the OVAT Act and the Central Sales Tax Act, 1956 (for short, "CST Act") and under the Orissa Entry Tax Act, 1999 (for short, "E.T. Act"). For the period 1.4.2005 to 31.3.2006 audit assessment was completed resulting in nil demand. Subsequently, opposite party no.2-Deputy Commissioner of Sales Tax, Jajpur Range, Jajpur Road issued notice dated 15.12.2010 (Annexure-1) under sub-rule (1) of Rule 50 in Form VAT-307 for assessment of tax on escaped turnover for the period 01.04.2006 to 31.03.2007. Another notice 3 dated 05.01.2011 (Annexure-2) in Form 307 of the OVAT Act for assessment of tax on alleged escaped turnover for the tax period 1.4.2007 to 31.3.2010 was also issued fixing the date to 7.2.2011 for appearance and production of books of account. The order of assessment reveals that opposite party no.2 had issued the above two separate notices in Form VAT-307(Annexures-1 & 2) under Section 43 of the OVAT Act in view of two tax evasion reports; one received from the Sales Tax Officer, Vigilance, Bhubaneswar Division, Bhubaneswar for the period 2006-07 and another from the Deputy Commissioner, Sales Tax, Vigilance, Bhubaneswar Division, Bhubaneswar for the period 2006-07 to 2009-10. Pursuant to said notices, the petitioner appeared before opposite party no.2 through its authorized representative on four different dates. In course of assessment proceeding though the petitioner was confronted with the contents of two vigilance reports, the copy of the vigilance report was not supplied to the petitioner for giving effective reply. However, the petitioner denied the allegations made in the said two reports. Opposite party no.2 passed the impugned assessment order under Section 43 of the OVAT Act for the period from 1.4.2006 to 31.3.2010 raising a tax demand of Rs.6,25,02,224.00. Hence, the present writ petition.
3. Mr. S.C. Lal, learned Senior Advocate appearing for the petitioner submitted that although there exists an alternative remedy of appeal, the same would be futile in view of the direction of Special Commissioner of Commercial Taxes as well as the letter of the Dean, NIT 4 prescribing the method of computation of production of Sponge Iron on the ground of specified quantum of raw material. This is binding on opposite party no.2 as well as the appellate authority.
4. Mr. Lal, learned Senior Advocate further submitted that the present assessment order has been passed violating the principle of natural justice by depriving the petitioner an opportunity to produce expert opinion on the ratio production pattern of sponge iron in the factory of the petitioner on the basis of grade of iron ore, grade of coal consumed and dolomite used. Opposite party no.2 on the basis of communication of the Dean of NIT, Rourkela adopted the hypothetical and theoretical formula of the SION to arrive at total production. Opposite Party no.2 without scrutinizing the books of account of the petitioner and the statement regarding generation of fines and consumption of iron ore fed to the Kiln drew his conclusion adopting the SION formula. Had opposite party no.2 examined the books of account particularly the sale account of fines arising out of crushing of iron ores as aforesaid, his conclusion would have been different. The assessment has to be done on the basis of actual books of account and not on hypothetical formula. Authenticity of SION formula given by the Dean of NIT, Rourkela was not confronted to the petitioner. Opposite party no.2 has entirely proceeded on the basis of vigilance report in which the SION formula has been adopted to arrive at the calculation relating to production of alloys and sale suppression, which are absurd. 5
5. The report of the Dean of NIT, Rourkela clearly shows that the production of sponge iron will vary from plant to plant depending on consumption and quality of raw materials and the operating conditions. Perusal of SION report of the Dean would show that same is at variance with the letter of the Special Commissioner of Commercial Taxes in respect of inputs required for production of 1 tonne of sponge iron. Placing reliance on the case of Larsen & Tubro Limited Vs. State of Orissa and Ors., (2008) 12 VST 31 (Orissa), Mr. Lal submitted that taxation by way of administrative instructions, which are not backed by any authority of law, is unreasonable and is contrary to Article 265 of the Constitution. In the instant case, since the assessment has been done on the basis of direction of the Special Commissioner as well as the report of the Dean of NIT, Rourkela adopting the SION method, the same does not have statutory support as the same constitutes arbitrary exercise of power and is hit by Articles 14 & 265 of the Constitution of India. The petitioner was not allowed to produce expert opinion with regard to the SION formula. The vigilance report is based on the direction given by Special Commissioner of Commercial Taxes (Enforcement) dated 31.10.2009 for adopting the norms prescribed in the said letter while investigating into the business activities of sponge iron units. Report of the Vigilance officials and its conclusion having been based on the hypothetical formula prescribed by the Special Commissioner of Commercial Taxes (Enforcement), the same is not at all reliable for determining the actual production and sale figures of the 6 petitioner. The entire assessment with regard to the alleged sale suppression of sponge iron is based on imaginary and hypothetical formula which is devoid of realities and as such the order of assessment is liable to be quashed. Opposite party no.2 has abdicated the exercise of his discretion by blindly accepting the report of the Vigilance officials wherein the SION formula has been adopted for arriving at the production and sale of sponge iron and the alleged sale suppression. No evidence has been produced about the sale suppression or any clandestine sale to any buyer to avoid payment of OVAT. Placing reliance on the judgment of the Hon'ble Supreme Court in the case of Oudh Sugar Mills Ltd. V. UOI, 1978 (2) ELT (J172) (SC) Mr.Lal submitted that the demand of duty cannot be on the basis of assumption and presumption and charge of sale suppression of sponge iron has to be established by the Department by producing tangible, acceptable, cogent and convincing evidence. SION norms do not have any statutory force for making an assessment. The petitioner maintains all the books of account as required under the Central Excise Laws and Sales Tax Laws. In fact, Sales Tax Officer, Jajpur Road has seized various records from the factory of the petitioner relating purchase of iron ores, iron ore fines, coal, coal fines and dolomite. The registers seized on 4.5.2010 are still in the custody of the Sales Tax Officer. Had opposite party no.2 scrutinized the aforementioned documents, he would have found the truth instead of applying the SION norms. On the basis of a slip recovered from the factory premises of the petitioner containing the words 'Saurabh' and 7 'Sunil Babu' 'Rs.15,000/-, no adverse inference should have been drawn without allowing the petitioner to examine the third party as requested by the petitioner. Without affording an opportunity of confrontation, opposite party no.2 on the basis of the said slip treated a sum of Rs.12,15,922/- as sale suppression. Thus, there has been violation of principles of natural justice. In support of his contention the petitioner relied upon the judgment of the Hon'ble Supreme Court in the case of State of Kerala v. K.T. Shaduli Yusuf reported in 1977 (39) STC 478 and the decisions of this Court in Murli Mohan Prabhu Dayal v. State of Orissa reported in 1970 (26) STC 22 (Orissa) and Dredging Corporation of India v. State of Orissa, 1995 (97) STC
10. With regard to allegation of under-invoicing to M/s. Prinik Steels Pvt. Ltd. to the tune of Rs.7,19,733/-, it was argued that it does not have any transaction with M/s.Jai Maa Bhawani and the petitioner does not receive any cash from any buyer and all transactions are carried on by cheques and drafts. Therefore, if there is any entry in the books of account of a stranger, namely, M/s. Jai Maa Bhawani, same cannot be utilized against the petitioner.
6. Due to non-supply of copies of the Vigilance report to the petitioner containing adverse materials against the petitioner which have been relied upon by opposite party no.2 for completing the assessment and raising huge tax demand even after production of books of account amounts to violation of principles of natural justice. In support of his contention, learned counsel relied upon the judgment of this Court in 8 Lakhiram Jain v. STO, (2009) 21 VST 280. Opposite party no.2 having completed the audit assessment for the period 2006-07 and being fully satisfied with the books of account relating to purchase of raw materials and sales of finished products, the re-opening of the assessment on the basis of vigilance reports amounts to change of opinion and no assessment is permissible by changing the opinion of the assessing officer.
7. Per contra, Mr. R.P. Kar, learned Senior Standing Counsel for Commercial Taxes Department raised objection regarding maintainability of the writ petition on the ground that against the assessment order remedy by way of appeal is provided under the OVAT Act. He submitted that sufficient opportunity was given to the petitioner before passing the impugned order of assessment. Further placing reliance on the judgment of this Court in Kanak Cement Pvt. Ltd. vs. Sales Tax Officer, Assessment Unit, Rajgangpur, [1997] 105 STC 112, Mr. Kar submitted that the petitioner is not entitled to get a copy of the tax evasion report No.20 dated 29.4.2009 submitted by the Vigilance Wing of the Commercial Taxes Department and tax evasion report No.51 dated 31.10.2010 submitted by the Vigilance Official, Commercial Tax Department. Concluding his argument, Mr.Kar submitted for dismissal of the writ petition.
8. On the above rival contentions, the following questions fall for consideration by this Court:
(i) Whether in the present case, the completed assessment has been reopened by mere change of opinion ?9
(ii) Whether the assessing officer has passed the impugned assessment order on the dictate of his higher authority i.e. on the basis of the direction of the Special Commissioner as well as the report of the Dean of NIT prescribing the SION method ?
(iii) Whether the assessment order has been passed in violation of principles of natural justice ?
9. So far as question no.(i) is concerned, undisputedly the audit assessment for the period 2006-07 was completed on the basis of books of account maintained by the petitioner relating to purchase of raw material, sales of finished products etc. But in the said assessment order the adverse material utilized against the petitioner in the impugned assessment order had not been utilized. The Hon'ble Supreme Court in the case of Binani Industries Ltd. V. Asst. Commissioner of Commercial Taxes, (2007) 6 VST 783 (SC) held that reopening of assessment is not permissible by mere change of opinion of the Assessing Officer. Merely because, the Assessing Officer changes his opinion that cannot have any effect on the assessment, which has been completed on the basis of the view taken on the turn over considered in the earlier assessment. This Court in the case of M/s. Bharat Petroleum Corporation Ltd. V. The Sales Tax Officer, Cuttack-I East Circle, Cuttack in W.P.(c) No.14234 of 2009 disposed of on 16.3.2012, held that assessment by change of opinion means, in respect of a particular income/transaction if the Assessing Officer after application of mind, takes a view that the particular goods or income is not liable to tax and accordingly completed the assessment, subsequently reopening of said 10 assessment is not permissible by mere change of opinion of the Assessing Officer to levy tax on such goods or income. As stated above, in earlier assessment order, the adverse material utilized against the petitioner in impugned assessment order had not been utilized. Hence, the question of change of opinion of Assessing Officer does not arise in the facts and circumstances of the case.
10. In view of the above, the first ground of challenge that the competed assessment has been reopened under Section 43 of the OVAT Act by mere change of opinion fails, the same being misconceived.
11. Question no. (ii) is as to whether opposite party no.2 has passed the impugned assessment order on the dictate of his higher authority i.e. Special Commissioner as well as on the report of the Dean, NIT prescribing the SION method. Law is well settled that the Assessing Officer has to apply his own mind for making the assessment on the basis of the books of account maintained and any material in his possession after confronting the same to the assessee. He should not mechanically complete the assessment and abdicate and surrender to the report of any higher authority (see the judgment of this Court in Indure Limited v. Commissioner of Sales tax, Orissa & others, (2006) 148 STC 61 and the decision of the Hon'ble Supreme Court in State of U.P. v. Maharaja Dharmandar Prasad Singh, AIR 1989 SC 997). Perusal of the impugned order clearly reveals that the Assessing Officer after applying his mind and being satisfied that the alleged turnover had escaped from assessment, 11 initiated the reassessment proceeding. The Assessing Officer applied his mind and examined the case of the assessee with reference to his contention made. He has not mechanically reopened the completed assessment and abdicated and surrendered to the report of the higher authority.
12. In view of the above, we are of the considered opinion that on receipt of report of the Additional Commissioner of Commercial Taxes, the learned Assessing Officer applied his mind and initiated the reassessment proceedings after examining the documents, returns etc. filed by the petitioner and passed the impugned reassessment order.
The decision of this Court in (2008) 12 VST-31 (Orissa) has no application to the present case.
13. Question No.(iii) is as to whether the assessment order has been passed in violation of principles of natural justice. Mr. Lal, learned Senior Advocate submitted that for passing the assessment order, opposite party no.2-Assesing Officer has utilized two numbers of tax evasion reports against the petitioner. Out of the two reports, tax evasion report no.20 dated 29.4.2009 for the period of 2006-07 was submitted by the Sales Tax Officer, Bhubaneswar Division, Bhubaneswar alleging sales suppression of Rs.7,19,733/-. Another tax evasion report no. 51 dated 30.10.2010 was received from the Deputy Commissioner of Sales tax, Vigilance, Bhubaneswar for the periods from 2006-07 to 2009-10. 12
14. Tax evasion report No.20 dated 29.4.2009 was submitted on the basis of information received from the officials of the Director General of Central Excise, Intelligence, Regional Unit, Rourkela according to which a lot of incriminating evidence has been unearthed by them during their raids in the premises of M/s. Prinik Steels Pvt. Ltd. on 22.8.2006. As per the said report, M/s. Prinik Steels Pvt. Ltd. had been maintaining two separate accounts; one in the name of M/s. Prinik Steels Pvt. Ltd. which was its own regular books of account and another, in the name of M/s Jai Maa Bhawani which was its clandestine and undisclosed account. Mr. Ghanashyam Das Agarwal, the shareholder and the constituted Attorney of M/s. Prinik Steels Pvt. Ltd. in his statement dated 22.8.2006 admitted that all the documents recovered from the premises related to M/s. Prinik Steels Pvt. Ltd. and no excise duty had been paid on the sales that were effected in the name of M/s Jai Maa Bhawani and finally agreed for payment of Central Excise duty on that score. M/s. Prinik Steels Pvt. Ltd. had effected unaccounted purchases from M/s. K.J. Ispat Ltd. in the name of M/s Jai Maa Bhawani during the year 2006-07 showing therein details of purchases of sponge iron and payments made thereto. Subsequently, M/s. K.J. Ispat Ltd. was noticed by the Vigilance officials to verify as to whether the unaccounted purchases of M/s. Prinik Steels Pvt. Ltd. in the name of M/s Jail Maa Bhawani had been reflected in the sales Register of M/s. K.J. Ispat Ltd.13
Thus, in the tax evasion report No.20 dated 29.04.2009, the allegation is that the petitioner M/s. K.J. Ispat Limited has effected unaccounted sale to M/s. Prinik Steels Pvt. Ltd. which were recorded in the fake name of M/s. Jai Maa Bhawani. The Assessing Officer utilized the said allegation against the petitioner-assessee for making the assessment without confronting the 3rd party with the petitioner.
15. In the tax evasion report No.51 dated 30.10.2010 the following allegations were raised against the petitioner on the basis of vigilance officials' visit to the premises of the factory as well as office of the petitioner on 04.05.2010:
(i) The Vigilance Officials discarded the quantity of production shown by the petitioner company in its books of account with reference to the raw materials consumed applying SION norms. According to them, considering the quantity of iron ore utilized for production of sponge iron, the petitioner has suppressed quantity of finished products and sold the suppressed quantity of finished products to the tune of Rs.51,89,16,210.00 during the years 2006-07 to 2009-10. When this allegation was confronted to the authorized representative of the dealer, he stated that he does not have any technical expertise and he would come with a technical person on the next date of hearing to make the clarification and submit his explanation on that point.
(ii) The Assessing Officer dropped the second allegation on purchase of suppression of coal to the tune of Rs.13,11,609/- on being 14 satisfied with the explanation of the petitioner arising out of the sundry creditors list of Audit Reports.
(iii) The third allegation relates to sales suppression of Rs.12,15,922/- on the basis of written slip No.96 of enclosure-7 which was seized from the factory premises of the dealer-assessee on 04.05.2010 in course of inspection. On scrutiny of the slip, it was inferred by the Vigilance Officials that the slip reflects sale transaction of different qualities of sponge iron to Sunil Babu (Sourav) for which Sunil Kumar Agarwal had received a sum of Rs.15,000/- towards commission from M/s. K.J. Ispat Ltd. From the said slip, the Vigilance Official further drew inference that Sourav appearing in the slip stands for M/s. Sourav Alloys Limited with whom the petitioner has sale transactions on different occasions from 10.04.2009 to 17.04.2009 through Mr. Sunil Kumar Agarwal for which he had received a commission of Rs.15,000/-. In absence of any satisfactory explanation, the Vigilance Officials treated the said transactions as sales suppression by the petitioner.
16. On being confronted the authorized representative of the dealer-petitioner stated that they did not know any one in the name of Sunil Kumar Agarwal, who had received payment of Rs.15,000/- as commission. Further, it was stated that the slip in question was not seized from the factory premises which might have been fetched from Cuttack Office during the visit of the vigilance officials on 04.05.2010. The case of the Assessing Officer is that irrespective of the place of seizure since the 15 slip in question belongs to the assessee-petitioner which was seized by the vigilance officials with the signature of MD of M/s. K.J. Ispat Ltd. on it at the time of recovery, the assessee is duty bound to explain the said slip. Finally, the assessee appeared on 25.06.2011 along with Advocate Sri Raj Kishore Chapolia and filed hazira praying therein for third party confrontation. The reports were again confronted to brush the memory of the authorized-person as well as for knowledge of the learned Advocate. The authorized person in consultation with the advocate contended that there cannot be any standard formula for production since it depends on a lot of factors like quality of raw-materials, quality of machinery, un-interrupted power supply etc. It was further narrated that the process of manufacturing goes like - CLO (iron ores)are received from the mines, then crushed in their crushing unit for production of desired size of Iron ore to be put to the furnace for production of sponge iron. The learned Assessing Officer disbelieved the explanation furnished by the authorized person and adopting the SION norms held that the petitioner has suppressed sales to the tune of Rs.51,89,16,210/-.
17. With regard to allegation of sales suppression of Rs.12,15,922/-, the learned Assessing Officer came to the conclusion that since the slip was seized from the business premises of the petitioner- assessee, the onus of explaining the said slip lies on the assessee. In absence of any plausible explanation, the learned Assessing Officer accepted the report of the vigilance officials that the petitioner has 16 suppressed sales to the tune of Rs.12,15,922/-. The Assessing Officer further held that there is no need for 3rd party confrontation i.e. with M/s. Sourav Alloys Ltd. or so called alleged Sri Sunil Kumar Agarwal, whose address is not mentioned in the report as prayed for by the authorized person Sri Sharma as well as Petitioner's Advocate Sri Chapolia. According to the Assessing Officer, a clear-cut case of suppression has been established.
18. Mr. S.C. Lal, vehemently submitted that without following the principles of natural justice, the impugned assessment order has been passed. It was further argued that in response to the notice, the petitioner produced its books of account and asked for the copy of the tax evasion reports and the same being not provided to the petitioner, he was deprived of his right to refute the allegation raised against him.
19. Undisputedly, in the present case the allegations made in two tax evasion reports are utilized and huge demand of tax and penalty has been imposed on the petitioner-assessee.
In letter dated 25.05.2011 addressed to opposite party No.2, it is stated that the petitioner was present along with its advocate and its books of account in response to the said notice issued by opposite party no.2. In the said letter it is further stated that "in the interest of justice, kindly allow confrontation to 3rd party involved in the allegation and issue summons to them for appearance and allow us for cross examination". 17
20. Law is well settled that if any dealer is likely to be affected by the use of any material collected by the revenue against him in the assessment proceedings, those are to be brought to his notice for refutal. This is the requirement of the natural justice. The principle of natural justice is based on two basic pillars, i.e, nobody shall be condemned unheard (audi alteram partem), nobody shall be judge of his own cause (nemo debet esse judex in propria sua causa).
21. The Hon'ble Supreme Court in C. Vasantlal and Co. v. Commissioner of Income-tax, Bombay City [1962] 45 ITR 206 observed as follows:
"... The Income Tax Officer is not bound by any technical rules of the law of evidence. It is open to him to collect materials to facilitate assessment even by private enquiry. But if he desires to use the material so collected, the assessee must be informed of the material and must be given an adequate opportunity of explaining it."
22. The Hon'ble Supreme Court in State of Kerala V.
K.T.Shaduli Yusuff (1977) 39 STC 478 held as under :
"... The tax proceedings are no doubt quasi-judicial proceedings and the sales tax authorities are not bound strictly by the rules of evidence, nevertheless the authorities must base their order on materials which are known to the assessee and after he is given a chance to rebut the same..."
23. In Kishinchand Chellaram V. Commissioner of Income-tax, Bombay City-II, (1980) 125 ITR 713, the Hon'ble Suprme Court held that it was true that proceedings under the income-tax law were not governed by the strict rules of evidence, and, therefore, it might be said that even without calling the manager of the bank in evidence to prove the letter 18 dated February 18, 1955, it could be taken into account as evidence. But before the income-tax authorities could rely upon it, they were bound to produce it before the assessee so that the assessee could controvert the statements contained in it by asking for an opportunity to cross-examine the manager of the bank with reference to the statements made by him.
24. In Delhi Transport Corporation v. D.T.C. Mazdoor Congress [1991] Supp 1 SCC 600; the Hon'ble Supreme Court held as follows:
"...It is now well-settled that the 'audi alteram partem' rule which in essence, enforces the equality clause in article 14 of the Constitution is applicable not only to quasi-judicial orders but to administrative orders affecting prejudicially the party- in-question unless the application of the rule has been expressly excluded by the Act or Regulation or Rule which is not the case here. Rules of natural justice do not supplant but supplement the Rules and Regulations. Moreover, the rule of law which permeates our Constitution demands that it has to be observed both substantially and procedurally....."
25. In Basudeo Tiwary v. Sido Kanhu University, [1998] 8 SCC 194, the Hon'ble Supreme Court held that in order to impose procedural safeguards, this Court has read the requirement of natural justice in many situations when the statute is silent on this point. The approach of this Court in this regard is that omission to impose the hearing requirement in the statute under which the impugned action is being taken does not exclude hearing -- it may be implied from the nature of the power -- particularly when the right of a party is affected adversely. The justification for reading such a requirement is that the Court merely supplies omission of the Legislature.19
26. This Court in J.S. Refineries Ltd. V. Commissioner of Sales Tax, (1998) 109 STC 16 held that any material sought to be utilized against the dealer has to be brought to his notice.
27. This Court in Mitra Trading Company (OJC No.252 of 1968 dated November 9, 1971 -- Orissa High Court) held as follows:
"4. The main question for consideration is whether the petitioner should be given opportunity to take copy of the seized account book. The answer to such a question would depend upon whether principle of natural justice would be violated unless such opportunity is given. It is well-settled that principle of natural justice cannot be confined within close jackets. What would be the principle in a particular case would depend on the facts and circumstances of that case. One thing, however, is certain that in an assessment proceeding if any particular material is used against an assessee then the assessee must be given full opportunity to rebut any adverse inference that could be drawn from user of that particular material. This was fully discussed by us in Muralimohan Prabhudayal v. State of Orissa [1970] 26 STC 22 (Orissa) wherein a question arose as to whether the assessee could be given opportunity for cross- examination with reference to account books of third party used against the assessee. In paragraph 5 of our judgment we referred to the fourth proposition as follows:
'In case he proposes to use against the assessee the result of any private enquiries made by him, he must communicate to the assessee the substance of the information so proposed to be utilized to such extent as to put the assessee in possession of full particulars of the case he is expected to meet and should further give him ample opportunity to meet it, if possible."
28. Needless to say that an assessing authority is entitled to collect the materials behind the back of the assessee. It is not necessary that all the 20 materials so collected by the assessing authority need to be confronted to the assessee. Only those materials which the Assessing Officer wants to utilize against the assessee in doing the assessment are bound to be disclosed to the assessee. In appropriate cases, the assessee can also demand for cross- examination of any person, who stated something adverse to him, and the assessing authority wants to utilize against the assessee.
29. In the instant case though the Assessing Officer utilized the adverse materials on the basis of which fraud case report Nos.20/29.04.2009 and report No.51/30.10.2010 were submitted he has not supplied the copy of the said adverse materials to the petitioner before passing the impugned order.
30. On the basis of the tax evasion report No.20/29.04.2009, the Assessing Officer came to the conclusion that the petitioner has suppressed sale materials to the tune of Rs.7,19,733/- made to M/s. Prinik Steels Pvt. Ltd. in the name of M/s.Jay Maa Bhawani. Such allegation has been made on the basis of the books of account seized from the premises of M/s. Prinik Steels Pvt. Ltd. and statement made on behalf of the said company. Similarly, on the basis of the tax evasion report No.51/30.10.2010, learned Assessing Officer came to the conclusion that during the years from 2006- 07 to 2009-10 the petitioner has suppressed sale to the tune of Rs.51,89,16,210.00. To come to such conclusion, opposite party No.2- Assessing Officer relied on the formula of SION adopted by the Dean of NIT, 21 Rourkela. In course of the assessment, since the dealer-assessee is not technical person, they wanted to produce a technical person to examine the correctness of formula of SION which was not allowed to the petitioner. Before utilizing the aforesaid two allegations against the petitioner, principle of natural justice demands that the 3rd party must be summoned and confronted with the petitioner and in case the petitioner demands for cross-examination of third party, he must be allowed to do so.
31. This Court in the case of Murlimohan Prabhudayal vs. State of Orissa, [1970] 26 STC 22, held that it cannot be said that ample and reasonable opportunity to be given to the assessee would not include within its sweep the right of cross-examination. An assessee would have the right of cross-examination if the facts and circumstances so justify.
32. This Court in the case of Dredging Corporation of India vs. State of Orissa, (1995) 97 STC 10, held that although the provisions of the Evidence Act, 1872 are not strictly applicable to proceedings under taxing statutes, unless a contrary intention appears, the procedures and principles thereof can be adopted. The applicant wanted to prove through evidence of certain officials of the Port Trust as to what was real essence of the agreement and what was really agreed upon. The parties to the contract were the best persons to say what was the intention. It was open to the Revenue to establish collusion, either by cross-examining the witness or by independent evidence, but to pre-judge that they would collude was without any material basis. Moreover, the different clauses of the 22 agreement had been interpreted differently by the members of the Tribunal. Since the applicant had not availed the chance of explaining its position on account of refusal by the authorities to summon certain officials of the Port Trust for which it had filed applications, the principle of natural justice had been violated.
33. The Hon'ble Supreme Court in the case of K.T. Shaduli Yusuf (supra) held that since the evidentiary material procured from or produced by 'H' was sought to be relied upon for showing that the return submitted by the assessee was incorrect and incomplete, the assessee was entitled to get 'H' summoned as a witness for cross-examination inasmuch as cross- examination is one of the most efficacious methods of establishing the truth and exposing falsehood. The act of Sales Tax Officer in refusing to summon 'H' for cross-examination by the assessee clearly constituted infraction of the right conferred on the assessee by the second part of the proviso to Section 17(3) and that vitiated the order of assessment made against the assessee.
34. In view of the above, the Assessing Officer is not justified in denying the prayer for confrontation of the 3 rd party with the petitioner- assessee and not allowing it to cross-examine the 3rd party before utilizing the materials recovered or procured from said party and utilized against the assessee.
35. From the tax evasion report No.51/30.10.2010, it is further noticed that the Vigilance Officials in course of inspection conducted on 23 04.05.2010 found a slip from the premises of the petitioner-company wherein Rs.15,000/- had been written. On the basis of said slip, it is alleged by the revenue that different quantities of sponge iron were sold to Sourav for which Sunil Agarwal had received a payment of Rs.15,000/- towards commission from M/s.K.J. Ispat Limited. Further the Vigilance Officials concluded that 'Sourav' appearing in the slip stands for M/s.Sourav Alloys Limited and the instant-dealer assessee had sale transactions with M/s. Sourav Alloys Ltd. on different occasions from 10.04.2009 to 17.04.2009 through Mr. Sunil Kumar Agarwal for which he had received commission of Rs.15,000/-. On confrontation of the said slip, the authorized person of the company stated that he does not know any person in the name of Sunil Kumar Agarwal.
36. Since the slip was recovered from the petitioner-assessee's premises, the initial burden is on the assessee to explain the slip and prove that the said slip does not relate to any purchase or sale transaction of the dealer-petitioner. However, where the dealer disowns the slip, unless it is established by the revenue that noting made in the slip relates to unaccounted business transaction of dealer no adverse inference can be drawn.
37. In the instant case, the Vigilance Officer discovered the said slip from the business premises of the petitioner-dealer and the Assessing Officer drew certain inferences from the noting made on the slip, but failed to establish such inferences.24
38. Law is well settled that no demand can be raised in an assessment on suspicion and conjecture. Therefore, before utilizing the said slip against the petitioner, the Assessing Officer has to prove that through the said noting in the slip, the petitioner has sold materials worth of Rs.12,15,922/- which was not disclosed in the books of account. In the instant case, the same has not been done.
39. For the reasons stated above, we allow the writ petition, set aside the impugned assessment order as well as the demand raised under Annexure-9 and remand the matter to the Assessing Officer to re-do the assessment in due compliance with the principles of natural justice and keeping in view the observations made in the preceding paragraphs.
No costs.
B.N.Mahapatra, J.
V. Gopala Gowda, C.J.
I agree.
Chief Justice Orissa High Court, Cuttack Dated 08th May, 2012/ss


text:
The difference between splitting a 4-game series and winning one is only one game in the standings, but psychologically, it can't be measured. The Yankees needed this win today, and it didn't look like it was going to happen after the Twins jumped out to a 2-0 lead in the top of the first.
Kei Igawa is a disgrace. I'm going to leave it at that. What started out as so many of the 42 Yankee losses have, turned into a game in the bottom of the second inning. Robinson Cano got the ball rolling with home run deep to right field. Miguel Cairo tied the game up with a double deep to left, Johnny Damon walked and then Melky stepped to the plate and put the Yanks in the lead with a three-run bomb.
The score stayed tied until the bottom of the eighth, when Hideki Matsui stepped to the plate against the Twins' exceptional set-up man, Pat Neshek. Matsui deposited a Neshek offering in the seats to give the Yanks a 7–5 advantage. Mo came in and closed out the victory in atypical Mo style (He gave up a run on a couple of hits, but did strike out 2).
Joe Cobra of Cobra Brigade asked earlier today, "What's Wrong With the Yankees?" His conclusion: They need a glue guy. A guy who refuses to lose, and will do anything to win. I responded that they have that guy in Melky Cabrera. Today is a perfect example of what I was talking about. Melky electrifies this team when he plays well, in the field and at bat. Moving him to the #2 slot will be the turning point of this season, mark my words.
Player of the Game: Melky Cabrera, 3 for 5, 1 HR, 3 RBIs. Matsui's bomb was huge, but this game slips away from the Yanks if Melky doesn't hit that early HR. They were back on their heels, and Igawa was not going to keep the Yanks close if they didn't show some life early.


text:
Nissan IDx Concepts Preview a Scion FR-S Rival
Nissan is previewing a possible future rival for the Scion FR-S with the iDx concept unveiled today at the Tokyo Motor Show.
Built for Gen Y, or what Nissan calls "digital natives", two different versions of the same car point towards two unique audiences. The first is the IDx Freeflow concept, built for lifestyle buyers, while the second is the iDx NISMO designed for those in search of a unique and affordable sports car.
In many ways its a modern-era 240SX, though with styling cues that are unmistakably those of the Datsun 510. Dimensionally the cars are roughly 13.5 feet long by 5.7 feet wide by 4.3 feet tall.
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The IDx NISMO borrows from classic Nissan models and features a unique reverse-slanted nose and aggressive side exit exhaust pipes. Racing heritage is undeniable in the car with plenty of motorsports styled body panels and big 19-inch wheels. In essence, it looks straight out of a racing video game.
Powering the car is a turbocharged 1.6-liter direct injection 4-cylidner mated to a CVT with a 6-speed manual shift mode and what Nissan calls "synchronized rev control."
Assumedly a rear-wheel drive sports car, Nissan has not explicitly said as much.
On the more conservative side is the IDx Freeflow that forms the basis of the more extreme NISMO model with a unique floating roof design but with otherwise simple boxy shape and Spartan interior.
Nissan says this model, should it see production, would be powered by an engine sized from 1.2 to 1.5-liters and using a CVT.
SEE ALSO: 2013 Tokyo Motor Show Coverage
As for the odd name, the "ID" stands for "identification" which Nissan says relates, "to the things all individuals relate to on a personal level in a car," while the "x" is the variable, "representing the new values and dreams born through communication."
Stopping just short of confirming the cars for production, as sign of just how serious Nissan is about its new sports car concepts, in a release it says both cars, "could have real applications in the near future."
GALLERY: Nissan IDx Concepts Live Shots
GALLERY: Nissan IDx Concepts
Discuss this story at our Nissan forum.


text:
Garmin's "Best Wearable Smart App" winner and the #1 maps and routes app for Garmin Vivoactive, Fenix or Forerunner GPS watch: view and follow routes imported directly from Strava, MapMyRun, Garmin Connect, Ride with GPS, Bikemap.net, GPX and more. Create a route in seconds on our mobile-friendly Planner, on your iPhone, Android phone, tablet or laptop, and download it wirelessly to your watch....
FAQ for common support questions: http://is.gd/dwhelp#troubleshooting

Email firstname.lastname@example.com for other support questions. We reply quickly, and it is a far better method of contact than putting a question in a review here and hoping that we see it.
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July 24, 2017
Love the app. Perfect when it comes to lead the way in yet undiscovered country. Exact and visually clean. Had a hickup in the installation and came to find out that their customer service is equally capable. Thanks guys! Keep up the good work!
July 24, 2017
Great app on my ForeRunner 235 with quick and adequate response on requested support.
July 23, 2017
waw! ideal para mis escapadas orientales y cubre perfectamente la funcionalidad que garmin connect no puede dar. tengo la versión de pago.
July 16, 2017
I've downloaded the app to my connect on my phone and synced to my forerunner 235. I can't seem to access it. Any pointers on how I access and use it?
Developer Reply
July 16, 2017, mappicus
Please contact us at email@example.com and we'd be delighted to help you troubleshoot your issue. (We might not spot a tech support question within a review here for few days, but we respond very promptly to emails.) On the Forerunner 230/235/630/735XT and Fenix 3/5 watches you press the Start button when on the main (watch face) page, and your installed apps are there with the activity types, such as Run.
July 12, 2017
Une des meilleures apk pour moi personnellement, efficace simple dommage qu'il faut un abonnement pour avoir la version pro
July 11, 2017
I've been using the app for a while but now I want to unsubscribe the premium account. If I use the "Cancel auto renewal" link and confirm it on the pop up I get the message that the premium account will end in august. But if I check the account again it still says that it is still on auto renewal. Why it is made so difficult to stop the premium account? Please help me with stopping it. Hans
July 5, 2017
No 8-character code displayed on my Fenix3 HR when I open the app on watch.
Developer Reply
July 5, 2017, mappicus
Please contact us at email@example.com and we'd be delighted to help you troubleshoot your issue. (We might not spot a tech support question within a review here for few days, but we respond very promptly to emails.) On the Fenix 3 HR, make sure you are using Bluetooth to connect to your Android or iPhone, as apps cannot use a WiFi or USB cable data connection.
July 3, 2017
When I download it says that will update to my Garmin once it synchs but I havent been able to suceed
Developer Reply
July 3, 2017, mappicus
Please contact us at email@example.com and we'd be delighted to help you troubleshoot your issue. (We might not spot a tech support question within a review here for few days, but we respond very promptly to emails.) On some watches (eg Forerunner 235) the app is there with your activity types like "Run", rather than being under a special app menu.
July 1, 2017
Nunca lo pude instalar ya que cada vez que lo quiero descargar me sale el siguiente aviso "instalará la próxima vez que se sincronice el dispositivo.". Se sincroniza una y otra vez pero nunca descarga.
Developer Reply
July 2, 2017, mappicus
Póngase en contacto con nosotros en firstname.lastname@example.com y estaremos encantados de ayudarle a solucionar su problema. (Podríamos no detectar una pregunta de soporte técnico dentro de una revisión aquí durante unos días, pero respondemos muy rápidamente a correos electrónicos.)
June 28, 2017
Must have! This is the definitive app for your watch! Only waiting for a nicer website but totally satisfied
June 27, 2017
great app for hitting new trails. Nice to not have to carry my phone or gps device. Can just look down at my watch to follow the trail. While the app is great, the support is even better! They worked tirelessly with me during this whole GCM bug issue and got a version out to me that worked around Garmin's bug before I hit a new hike.
June 26, 2017
So perfect app. I use it for running on my "Forerunner 230". Running anywhere in any foreign country or city becomes simple. Not enought accurate for long route more than 30 km but, developper know it and sure it will be fixed quickly.
June 25, 2017
Have used this a few times and loved it. I was about to upgrade to the paid version so I can edit Strava imported routes until I used it today and it had errors and I had to restart it 3 times in under 15 miles. It was a great app what a shame it has bugs now.
Developer Reply
June 25, 2017, mappicus
Please contact us at email@example.com and we'd be delighted to help you troubleshoot your issue. (We might not spot a tech support question within a review here for few days, but we respond very promptly to emails.) We've not changed the app recently, so I'd like to troubleshoot what is happening in your case? Also be aware there is a major problem relating to the using the app with the Android version of Garmin Connect Mobile right now.
June 25, 2017
The app keeps not updating when I set a different default route. The only solution I have found is to unlink my watch and relink it. Extremely annoying that this app doesn't work properly for me.
June 23, 2017
Good but for a few days it does not work anymore as it resolves ?? I need some racing! ..... it would be convenient for the screen to rotate like standard navigators and not that the arrow rotates that sometimes you do not understand where to go ....
June 22, 2017
Totally amazing! Now I can follow the route without stopping, getting phone from the pocket and checking location. It's a new level of biking for me. I see only one disadvantage: the route on the watch is rendered with very small precision. I mean: while in reality the road makes many small turns, or forks gently, it is rendered as straight line. So you know the general direction, but cannot be quite sure exactly which way to follow...
June 21, 2017
I totally love this app!!! It's opened a whole new world of running to me. And, I didn't have to invest in a super expensive watch to take advantage of it. I just love the fact that I can create running routes anywhere in the world. I'm always surprised when a runner doesn't know about it, and so pleased to be able to spread the word. Thank you!
June 12, 2017
I was having some trouble download the created route from my laptop to Garmin fenix 3, so I emailed and got a response at 6pm in Alaska within 5 minutes. Easily fixed the issue and was on my way. Great customer service. Only reason for 4 stars is the inability to create routes on trails already on the map. For some reason the website will not allow the route to go to a certain point. It seems like a glitch because it automatically switches to another route. Once I figure this out I will give 5 stars.
June 12, 2017
Super annoying from the first moment. When trying to use the app, I get a message directing me to enter a code at some unknown place (not even a URL provided). So it's utterly useless at the outset. Wtf?
June 11, 2017
Great for trail running in new areas where you don't know the route.
June 3, 2017
I am a novice at all this but it was all well explained and fairly easy to set up. Needed help as I had the error code because I wasn't initially connected via bluetooth to my phone but the troubleshooting gave me an answer and I had incredibly quick responses to my emails - very helpful, and the app works a treat!
June 1, 2017
Ayant installé l'application je n'arrive pas à la lancer. Compte dwmap créé avec Chrome etc Mais j'ai toujours le message sur ma montre forerunner 235 code et press up...... Que faire ? Merci d'avance pour votre aide Nico
Developer Reply
June 1, 2017, mappicus
Contactez-nous à email@example.com et nous serons ravis de vous aider à résoudre votre problème. (Nous ne pouvons pas repérer une question de support technique dans une revue ici pendant quelques jours, mais nous répondons très rapidement aux courriels.) Vérifiez que votre montre est appariée sur Bluetooth avec un Android ou un iPhone, et que Garmin Connect Mobile fonctionne sur le téléphone.
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