text:
Are you sure?
This action might not be possible to undo. Are you sure you want to continue?
The background to the present study together with the research objectives and issues, the methodology and methods used and an outline of the thesis are presented in this chapter. In the next three sections (1.1,1.2 and 1.3) the context of the study, the problem giving rise to the study and imperatives which drive the study are presented respectively. This is followed in section 1.4 by a discussion of the specific research aims and objectives of the study, which is to inquire into the need for an alternative "Islamic accounting" given the problems that conventional Anglo-American Accounting poses for Islamic organisations and users. Section 1.5 outlines the research methodology and methods followed in this study while the contribution the study makes to the Islamic accounting literature are stated in section 1.6. This chapter ends with section 1.7 where a flowchart and a brief outline of each chapter of the thesis are presented. 1.1 THE CONTEXT: CONVENTIONAL ACCOUNTING AND ITS RELATIONSHIP TO SOCIETY Behind the facade of accounting as a purely technical subject, lies a reality in which accounting and society are intertwined in a complex relationship (Burchell et al., 1980). Accounting creates social reality (Hines, 1988) and in itself is influenced and moulded by society (or the dominating forces within it). This is not readily apparent to users, even accountants, who unfailingly advocate its technical neutrality. Until recently, this was echoed even in academic circles which tends to be dominated by a positivist epistemology in mainstream accounting research especially in the USA (Baker & Beltner, 1997). Within this approach, accounting is studied for its causal relationships; what is instead of what ought to be and for the purposes of predicting and projecting profitability and cash flows (Watts & Zimmerman, 1986). This has given rise to a whole discipline of finance and financial markets and fund management, which has become basically a speculative activity- a popular post-modern game in hyper-reality (McGoun, 1997). This positivist tendency of accounting to be used for justifying speculative financial activity (for example, in the case of the mergers, acquisitions and privatisations (Briloff, 1990; Arnold & Cooper, 1999) has serious consequences for any society, Islamic or otherwise. Academic circles in the West have realised this tendency and its dire consequences for society. Hence, a discourse on the critique of conventional Anglo-American accounting has developed which takes a more comprehensive view of accounting in relation to its role in society. Various accounting journals sprang up in the late 1970's and 1980's such as Accounting, Organizations and Society, Advances in Public Interest Accounting, Critical Perspectives on Accounting and the Accounting, Auditing and Accountability Journal which provided a broader gateway for alternative types of accounting research. 1.2 THE PROBLEM: THE GLOBALISATION OF ANGLO-AMERICAN ACCOUNTING IN DIVERSE CULTURES AND ENVIRONMENTS There is also debate in academia about whether "Western" Anglo-American accounting (from here on referred to as conventional accounting) is the appropriate system to be accepted without question by all other cultures and people of the world (Wallace 1990a). Initial research (e.g. Hove, 1986) has indicated that it is not, although the extent to which western accounting is relevant or otherwise is a matter of debate (Baydoun & Willet, 1995). A whole journal dedicated to this area of research (Research in Third World Accounting) has sprung up and the debate is alive and well. Research so far has indicated that there is a relationship between accounting and culture (Gray, 1988; AlHashim & Arpan, 1992; Perera, 1989) and one system cannot be transplanted into another cultural environment to take root without causing dysfunctional effects on the host culture and society. Despite this however, in recent years, there have been pressures on developing countries with different cultures, religions, social, business and political
environments to adopt the conventional accounting principles and standards. Consequently, their underlying philosophy is adopted without any or negligible modification in the name of globalisation. These 'pressures' have been in the guise of; (i) Harmonisation of international accounting standards by the IASC (Taylor, 1987;Wallace, 1990b), (ii) the operations of multinational audit firms and their clients the multinational corporations, and (iii) the professional education imparted through the examination and qualification exporting accounting bodies of the UK e.g. CIMA (Briston & Kedslie, 1997). However, the spread of "Western" consumerism (Ahmed, 1992) and capitalism over the globe is not without its opponents. The resurgence of religion especially Islam in the Muslim countries, questions the socio-economic values of Western capitalism and attempts to introduce its own socio-economic system in line with its own worldview. The researcher considers that the Islamic economic system may need an alternative "Islamic accounting" System that would provide appropriate information which hopefully would induce user behaviour consistent with the Islamic worldview. This research project hopes to make an initial contribution in this area. The Islamic reaction against the attack on its values in the name of globalisation is the imperative to this research project and is outlined in the following section. 1.3 THE IMPERATIVE FOR THE RESEARCH: RESURGENCE OF ISLAM AND ISLAMISATION OF KNOWLEDGE Islam is the second largest and fastest growing religion in the world. It is not only a ritualistic religion confined to the individual but an integrated way of life combining politics, economics, culture, religion and every aspect of human life. From its very beginnings, it was an integrated way of life combining the secular and the sacred, mosque and the state, political and social life. Thus, Noreng (1997), for example, terms it as both a "political and social project " since its inception. This is unlike the understanding of religion in the modern secular West where religion is separated from the state. In this study, Islam is used in the sense of a civilisation driven by Islam- the religion and code of life, law, ethics, government, economics and society. The word "Islamic" is used to denote Muslim society, which lives according to Islamic principles in all areas of life. The word 'Muslim' on the other hand is used to describe the actual situation of Muslim countries where Muslims have political power but have not implemented Islam in their political, social or economic life although they may be at various stages of this process. This civilisational view of Islam is not entirely novel or an entirely 'Islamic' perspective but is recognised by writers in the West, for example, Hunttington (1996) who portrays Islam in this context. Further, the Economist (1998) included 'Islam' as a potential candidate for 'super power' status in the 21st Century although arguing that it is very improbable given the disunity amongst its ranks and its lack of long-range military power. Further, Talbott (1998), in commenting on the ambiguous response of the EC on Turkey's admission to the European Union, admitted that European opposition to its joining was because of its 'Islamic' credentials and that this should not be the case: "The debate within the EU over Turkey resonates with references to "culture" and "civilisation". These words are often euphemisms for religion [emphasis mine]. The theory is currently in vogue that the cold war rivalry between communism and capitalism has given way to a global "clash of civilizations" including one between the Judeo-Christian West and the Islamic world. That idea is pernicious. If the "Europeanness" of a village depends on whether its landmarks are church spires or minarets, then the peace of the Continent will be in recurring jeopardy of the kind we have seen in Bosnia over the past several years and in Kosovo over the past several months". (Talbott, 1998) Although the Muslim countries are not united politically and Muslim countries for
the most part are secular according to their constitutions this is due to a number of historical factors including colonialism's divide and rule policy. There is a global resurgence of Islamic fervour at both local and international levels and the aspect which most concerns this study is the aspiration of the Muslims to order their political, social and economic life in accordance with Islamic teachings. Towards this end, in the socio-economic sphere, there has been a paradigm shift from conventional utilitarian economics to Islamic Economics (Presley & Sessions, 1994). In Islamic economics, the rational economic man's utility maximising behaviour is replaced by the 'homo-economicus-Islamicus' (Al-Zarqa, 1980) whose consumer behaviour is limited by a 'moral filter' and a redefined self interest extending to the hereafter (Chapra, 1992). To attain this "Islamic Economic System", Islamic political and economic organisations have been set up at the international, regional and local levels. International politico-economic organisations include the Organisation of the Islamic Conference (OIC) grouping 52 Muslim countries, Economic Co-operation Organisation (ECO) grouping Iran, Pakistan, Turkey and the Central Asian States, the newly formed D8 (group of developing eight Muslim countries) and the Gulf Cooperation Council (GCC) which groups six Muslim gulf countries. These organisations have economic, scientific, trade and cultural sub-committees. More important from an accounting point of view is the setting up of local and regional Islamic banks, insurance companies, investment companies, Muslim treasuries (baitul mal) and endowments (al-awqaf) established to operate under Islamic Shari'ah (Islamic law) and to achieve Islamic objectives. These organisations are for the most part using conventional accounting principles, which may not be appropriate to the achievement of their mission. In addition there is a movement towards Islamisation of knowledge and disciplines (Abu Sulayman, 1989) which basically is an attempt to critically re-examine secular 'western' knowledge and to recast them with the values, norms and assumptions of Islam. This movement asserts that there is a 'crisis in the Muslim mind' which has caused the stagnation of knowledge and progress in the Muslim world. They assert that the way to correct the problem is to reinterpret conventional western secular knowledge into the Islamic mould and to reintegrate human knowledge derived from the senses and reason with revelation, the knowledge given by God through scriptures and the Prophets; in other words, a whole new epistemology. The apparent problem with Islamic law is that it is based on eternal principles in the Qur'an (which is the Word of God according to Muslims) and the Sunnah (the sayings and traditions of the Prophet Muhammad pbuh ) and the interpretation of religious scholars over the past 1420 years. The Qur'an and the Sunnah cannot be changed. They can only be reinterpreted within strict limits in line with the requirements of time and space. Unfortunately for the Muslim world, the process of development of Islamic law stagnated around 700 years ago and the colonisation of the Muslim world leading to the separation of politics from Islam further confounded this problem. Since the law of the land was separated from Islam, Muslim scholars became completely out of touch with the realities of modern society and state and many of the derived laws for a bygone age became obsolete. After independence, not only was there an absence of law to meet the requirements of modern society, the colonial masters had moulded their successors in the developing world with their own philosophies and left them with a legacy of knowledge, institutions and civilisation, divorced from the Islamic past. The Muslim not only had problems of reinterpreting laws to meet their current needs, there were left with an alien epistemology that alienated their thinking from their religion and forced them to lead a double life in their personal and societal roles. With the Islamisation of knowledge, Muslim scholars hope to go back to their divine sources to extract principles which together with the aid of reason and empirical positive facts of current circumstances and place, develop new and
relevant knowledge and laws in order for Islamic society to achieve its objectives. As part of this process, the various "modern" disciplines need to be reconstructed on the edifice of Islam. This research attempts to make a beginning in the Islamisation of Accounting. 1.4 THE AIM AND OBJECTIVES OF THE RESEARCH This research is an initial exploratory attempt towards establishing the need for an alternative 'Islamic accounting' from a critical re-examination of the principles, norms, objectives and normative values which underlie conventional Anglo-American accounting and the unIslamic consequences it engenders among Islamic and Muslim organisations and Muslim users. The underlying philosophical values of secular "Western" Anglo-American society are reflected in its accounting practices and principles. It is created by a capitalistic social reality with extreme concentration of power, inequalities in income and wealth, social and economic instability, and environmental destruction. These are not the objectives of any civilised society let alone an Islamic one. Changes to conventional accounting have been suggested from various perspectives: e.g. social and environmental (Gray et al., 1996), feminist (Reiter, 1997), deep green (Cooper, 1992) and Marxist (Cooper & Hopper, 1990). However, they do not take the spiritual element seriously as does Islam and therefore cannot be used as a tool to achieve the objectives of an Islamic society. Further, there are currently 192 Islamic banks and financial institutions in the Muslim world and other countries (Timewell, 1998). These institutions are springing up even in Western countries where Multinationals such as Chase Manhattan and Australian New Zealand (ANZ) banks establish special Islamic counters or branches to serve the niche market (or capture the significant Muslim funds). Islamic insurance companies (known as takaful) are also operating together with relief organisations (e.g. Islamic Relief, Muslim Aid and Human Relief Foundation in the UK). Zakat agencies have been set up to collect and distribute Zakat, a religious wealth/income tax. There are Islamic universities, pilgrim fund management boards, Islamic hospitals, and Islamic foundations. In addition business corporations are being set up following the Islamic model in Muslim countries such as Egypt (El-Ashker, 1987). Most of them use conventional accounting, which may not be suitable to the development of an Islamic economic/social environment and the achievement of their Islamic mission for which they have been set up. This is despite the fact that a regulatory agency, the Accounting and Auditing Organisation for Islamic Financial Institutions has been created which has issued certain Accounting Standards for Islamic banks (Pomeranz, 1997; Karim, 1999). Besides arguing for the need for an Islamic accounting, this research attempts to explore and develop the objectives and characteristics, from an Islamic perspective, of an accounting, which will serve the purposes, and objectives of Islamic society. The researcher suggests that the worldview, principles, objectives and values of Islam are different from secular Western society. As such, the particular obligations and prohibitions in the economic and social arena under the Islamic Shari'ah (Islamic Law) require a different accounting framework and different accounting concepts, rules, principles and guidelines to achieve the objectives of an Islamic society. The researcher suggests therefore that conventional accounting may be inappropriate tool for the task. Further the establishment of Islamic organisations within Muslim societies requires an immediate practical as opposed to only a theoretical need for an alternative Islamic accounting. There is a danger that the continued use of conventional accounting without at least a major modification may result in a deviation if not a frustration of the objectives and mission for which the organisations were established. This alternative accounting which would be in line with the mission of Islamic organisations and the world-view of Muslim users is termed "Islamic accounting" by the researcher. Further, since one cannot find the objectives and rules of Islamic accounting in
detail in the Qur'an, the researcher aims to follow the methodology of Islamic jurisprudence of 'Ijma (consensus) of scholars and experts in the area. The second part of the study will therefore seek to find the consensus of Muslim Accountants and Accounting academics in Malaysia by surveying their perceptions on conventional accounting and on the objectives and characteristics of Islamic accounting which have been derived in the earlier part of the study. One of the assumptions of the researcher in this project is that the need for Islamic accounting is partly based on the assumption that conventional accounting is not suitable for Muslim organisations and users. The researcher believes that conventional accounting leads to unIslamic Financing, Investment and Operating behaviour among Muslim users. Further, certain aspects of accounting lead to behavioural problems from an Islamic moral/ethical perspective. The third part of this research aims to elicit information on the validity of this assumption. In short the objectives of this research can be divided into three main parts: • To argue the need for and to enquire into the objectives and characteristics of an "Islamic accounting" derived from Islamic values and an Islamic worldview which is more appropriate to an Islamic society; • To explore the consensus or otherwise of Muslim accountants and academics on the objectives and characteristics of Islamic accounting; and • To ascertain the extent to which conventional accounting is unsuitable for Muslims and Islamic organisations by obtaining information regarding its behavioural effects. 1.5 RESEARCH METHODOLOGY AND METHODS According to perceived wisdom (see for example, Burrell & Morgan, 1979), an exploratory study of this nature should use either a grounded theory (code analysis) or case study (critical analysis) or a historical structural analysis approach to explain, diagnose and understand the issues under study. Gioia & Pitre (1990), however, argue for a multi-paradigm approach to theory building, which has been adopted due to the nature of the study and the limitations of practicality. Hence interpretive, critical, structural (in terms of probing historical evidence) and functionalist approaches (in terms of testing hypothesis) have been employed in this study. A normative/deductive methodology is used in this research to argue the case against the adoption of conventional accounting by Islamic organisations and societies and to deduce the outlines of an "Islamic accounting theory". Specifically, disclosure of the distortions caused by the social construction of an UnIslamic reality by conventional accounting is critically analysed to describe and critique in the hope of change through revising consciousness of users. In contrast to the proposed emancipatory accounting (e.g. Tinker, 1985) which stops short of prescribing changes, an initial attempt is made to propose an alternative Islamic accounting system in terms of its objectives and characteristics in line with Islamic values. Here, the researcher will attempt to deduce the characteristics of Islamic accounting from general principles and values from the Islamic worldview. Finally a nomothetic method (which is usually reflective of a positivist methodology) is followed using survey techniques and basic statistical analysis to test certain hypotheses to study the consensus on objectives and characteristics of Islamic accounting. Although this may seen to be inconsistent with a normativedeductive and 'critical' methodology employed in the first part of the research, the researcher justifies this in terms of the objective of the second part of the research. This is to elicit evidence on consensus of the respondents on Islamic accounting, as well as to gauge the extent of unIslamic behaviour of users caused by conventional accounting, both of which are positive (what is?) issues. The methods used in the various stages of this research are: (a) Review the literature on criticisms of conventional accounting and examine and extend them from an Islamic perspective. Also the literature on Islamic worldview, Islamisation of knowledge and the Islamic economic system will be
reviewed and contrasted with the values inherent in the capitalist economic system of the West, to argue the need for an alternative Islamic accounting. (b) Deduce the objectives and characteristics of an alternative "Islamic accounting" from the worldview, objectives, values and economic norms of the Islam and the Islamic economic system. (c) Test the perception and consensus or otherwise of Malaysian Muslim accounting academics and professional accountants on the characteristics of Islamic accounting using postal questionnaires. (d) Undertake two further surveys of finance managers and organisational employees in other functions in various organisations to find out the extent to which, if any, conventional accounting practices within organisations result in unIslamic behaviour. 1.6 ORIGINAL CONTRIBUTIONS TO KNOWLEDGE AND LIMITATIONS OF THE STUDY. To the knowledge of the researcher, this is the first study of "Islamic accounting" of its kind both in terms of theoretical enquiry and empirical investigation. The word "Islamic accounting" has been in the literature since the late 1980's (e.g. Hayashi, 1989; Choi & Mueller, 1992). There has been great expectations regarding its development. Hayashi (1989) for example, studied the implication of Islamic accounting for Western Accounting while Choi & Mueller (1992) gave "glad tidings" of Islamic accounting in the following words: "There is every reason to believe that in due course something labelled "Islamic accounting" will be identified and propagated (p57)......An Islamic perspective is beginning to assert itself upon the international accounting scene. Its beginnings are modest, but its fervour adamant. We believe that the Middle-East region will continue to make accounting news as the twenty-first century breaks". (Choi & Mueller, 1992, p57 and 65) There have been some recent attempts to develop Shari'ate Accounting (Triyuwon & Gaffikin, 1996) and Islamic corporate reports (Baydoun & Willet, 1998). The paper by Triyuwon & Gaffikin (1996) argues from a critical perspective using the language of philosophy. Baydoun & Willet (1998) argue for an Islamic Value Added corporate report, cash flow statement and current value Balance Sheets. However, in the researcher's opinion, Baydoun & Willet's (1998) theoretical arguments are rather brief. Despite these important contributions, however, instead of exploring the theory first, most research has jumped into the practice bandwagon by exploring the accounting implication of Islamic banking (e.g. Karim, 1995 and 1998a). Perhaps this is to be expected as conventional accounting represents itself as objective and neutral and "misleads" its acquaintances into thinking that it can be modified for new areas such as Islamic banking without recourse to a fundamental reexamination of its principles. This research initiates a contribution to basic theory or conceptual framework to this area with its enquiry into to the objectives and characteristics of Islamic accounting (Chapter 6). There is also no study attempting to compare conventional accounting to the proposed Islamic one. In particular, there is no exposition of the fundamental philosophical tenets of conventional accounting in the mould undertaken, for example, by Gray et al. (1996) in their call for social accounting or that undertaken by Tinker (1985) in his bid for an "emancipatory accounting". There is also no examination of these expositions from the Islamic perspective. This research (see Chapter 3) tries to fill this gap at least partially and contributes to the critical and social accounting literature by adding the "confounding" element of Islam (Hamid et al., 1993) to the debate. Further, not many seem to have answered the call of the proponents of the Islamisation of Knowledge (see Chapter 4) in the discipline of accounting compared to the discipline of Islamic Economics (see for example, Haneef, 1995). The analysis of the Islamisation methodologies (Chapter 4) and its partial adoption in this project contributes to academic support for Islamisation of disciplines as a
whole and for accounting in particular. It is hoped that this thesis will make Islamisation of knowledge a more concrete and practical idea. To the author's knowledge, this research is also the first to contribute empirical survey results on the objectives and characteristics of Islamic accounting (Chapters 8 and 9). The results show strong support among Malaysian Muslim Accountants and Accounting Academics for the replacement of the decisionusefulness framework of conventional accounting with an "Islamic Accountability" framework of Islamic accounting. Further, stakeholders other than shareholders and creditors (who are the focus of conventional accounting) are considered at least as important as users of Islamic accounting information. The respondents also view the integrated disclosure of Islamic, social and environmental information as the hallmark of Islamic accounting. There is also a lack of research on whether conventional accounting causes unIslamic behaviour by Islamic organisations and Muslim users. This research argues that negative behavioural consequences for internal users may make conventional accounting unsuitable to a Muslim society, to Muslim users and to Muslim organisations. The current research contributes to the literature through a survey to gain insight into this area (Chapter 10). Although the results do not conclusively substantiate the validity of the researcher's arguments in practice, the evidence presented has raised some doubts. This at least calls for further research in the area. The nature of the research project (time and cost constraints) restricted the scope of the study from including a more extensive survey. Future research could extend the survey to other employees in various organisations in Malaysia, accountants and accounting academics in other Muslim countries and a Delphi method of brainstorming Islamic scholars on the subject could be undertaken to make the subject credible under Islamic law. To gain further insight into the behavioural consequences of conventional accounting in Islamic organisations and among Muslim employees, case study research extending over a period of time is necessary. This research has been limited by the lack of access to Islamic and Muslim organisations for in depth case studies. Future research could overcome these problems and gain a deeper insight into the behavioural implications of conventional accounting on Muslims. The next section presents the outline of the thesis through which these contributions came about. 1.7 OUTLINE OF THE THESIS Figure 1-1 on the next page, shows the structure of the thesis. A synopsis of the study follows: This chapter has provided the background to the problem, outlined the research aims and objectives, described the research methodology and methods used and highlighted the original contribution this study has made to the Islamic accounting literature. In chapter 2, the relationship of conventional Anglo-American accounting and the worldview and values of "Western" society are reviewed. It is argued that Accounting being a social institution (Roslender, 1992) is not value free and objective. Conventional accounting in particular has imbedded values of the capitalist economic system, which in turn reflect the values developed from the historical experience of Europe including its enlightenment and modernist phases of development. The Western values of democracy, secularism, individualism, utilitarianism and consumerism are analysed as the underlying assumptions and rationale under which accounting works. The implications of this for the economic objectives, norms and behaviour are traced out and its implication for accounting as an information provision system delineated. The worldview and values of Islam is then presented and shown to lead to an ethical Islamic economic system. These are then contrasted with the Western worldview and values and the capitalist economic system and are shown to be different from the Islamic worldview, values and economic system. Thus, the requirement for an alternative Islamic accounting
system is posited. FIGURE 1 1:STRUCTURE OF THESIS In chapter 3, a critique of conventional accounting is undertaken in terms of its objectives, characteristics and consequences. Taking the cue from social, environmental and critical accounting literature, it is argued that the objectives, characteristics, consequences and the environment under which conventional accounting operates (the push factors) are totally unsuited to accounting for transactions in an Islamic society. In particular, the existing social and critical literature on accounting is examined from an Islamic perspective to argue the need for an Islamic accounting system. In chapter 4, the first category of "pull factors" which make Islamic accounting necessary - the Islamisation of knowledge, is defined, discussed and categorised. The debate on the Islamisation of knowledge is extended by its discussion in the context of the general epistemology and methodology of research in general, and the Burrell & Morgan (1979) framework in particular. The implications of the various methodologies of Islamisation for the Islamisation of accounting and for this research project are explored and the methodology for this study adopted. In chapter 5, the second category of "pull factors", the establishment of various Islamic organisations with their own Islamic objectives and legal framework, is outlined. In particular, the operations and financing techniques of Islamic banks and financial institutions are used to show the relevance and importance of an alternate "Islamic accounting" systems for these institutions. In chapter 6, the objectives and characteristics of Islamic accounting are developed from the Islamic worldview and a perusal of the literature in Islamic accounting. An "Islamic accountability model" is posited as the framework and objective of Islamic accounting in contrast to the decision-usefulness of conventional accounting. Some problems of recognition, measurement, valuation and disclosure principles of conventional accounting are discussed and Islamic alternatives proposed. In chapter 7, the research design, data collection methods in general and a justification for the survey method adopted in this research are presented. The design and structure of the research instruments (questionnaires) are discussed. This is followed by a discussion on the population and sample characteristics. The procedure followed for data collection, including problems encountered during the empirical part of the research, is outlined. In chapter 8, the responses to an "Islamic accounting questionnaire" sent to professional accountants and academics in Malaysia are analysed and the findings presented. The results indicate strong support for Islamic accounting. In chapter 9, several hypotheses regarding Islamic accounting are tested on the data from the Islamic accounting questionnaire. The results of the statistical analyses conducted on the data support the hypotheses of the researcher except those regarding certain conventional accounting principles. In chapter 10, the results of the questionnaires on behavioural consequences of conventional accounting are presented. The results are mixed although there is some evidence to suggest that conventional accounting does cause some unIslamic behaviour although its undesirable effects seem to be less prominent in Islamic business organisations. The research is summarised in chapter 11 where conclusions are drawn as to the implications of the findings and the direction of future research is suggested. The researcher concludes with the original contributions to knowledge of this research.


text:
This product is no longer available.
You can try these similar gifts instead.
Snow Couple Parents Holding Twin Girls Personalized Ornament
This Christmas they have two new reasons to celebrate the holiday season. Give the new parents of twins this fun ornament that features a family of precious snowmen that can be personalized with the names of your choice.

subset: commoncrawl


text:
Jun 16 , 2013
One Direction: "2013 World Tour"
- Jun 16 , 2013
- 6:00 p.m. (time subject to change)
- View Seating Chart
This show is currently Sold Out. For assistance, please call our box office at (502) 690-9090.
One Direction has shot into the realm of superstardom in the past year with severl #1 hits on the pop-charts and a fan base of millions and counting with hits like "What Makes You Beautiful," "One Thing," "The Little Things" and many more!
Event Times
- Add to cal Sunday, June 16, 2013 7:30 PM


text:
LOS ANGELES, Oct. 27 (UPI) -- Melissa Joan Hart and Louie Vito, along with their professional dance partners, were eliminated from "Dancing with the Stars" in Los Angeles Tuesday night.
"That's the game," actress Hart said. "It's tough. I was hoping to make it one more week. My husband was coming next week with my kids, but that's all right. I'll go home to them now."
Later in the evening, snowboarder Vito was eliminated from the dance competition series.
"It's a lot harder than it looks," he said. "Dealing with frustration, nerves because you're doing something you're not comfortable with in front of millions and millions of people. And every day I got up there and danced, I was just proud of myself for getting out there."
Aaron Carter, Mark Dacascos, Michael Irvin, Joanna Krupa, Mya, Kelly Osbourne and Donny Osmond -- along with their professional dance partners -- are still in the running for the show's coveted mirrorball trophy.


text:
POSTING GUIDELINES and ADVICE FOR NEW MEMBERS
"It is arguable that IRS' levy attaches to an IRA account. An IRA account can be liquidated unconditionally by the owner at any time, provided that he is prepared to pay the taxes on the accrued interest, plus the 10% early withdrawal penalty. When IRS does levy on an IRA account, the insult to injury is that, in paying off an old tax liability, the taxpayer incurs a new one."From: http://www.irstax.com/irslevy.htmGoogle search turned up this article. I cannot attest to its accuracy.
If the third party refuses to honor the levy, the IRS usually serves a Final Demand, Form 668-C. If the third party still refuses to turn over the property, the IRS may turn the matter over to the U.S. Justice Department for prosecution under IRC §6332(a). If convicted, the third party may be held personally liable for the value of any property not surrendered to the IRS. IRC §6332(d)(1) imposes a personal liability on any person who fails or refuses to honor the levy.
If somebody were trying to avoid taxes, should they or should they not have an IRA account? If the IRS can sieze IRA accounts, then it seems to me that maybe somebody shouldn't have one. But then again, IRA money can be deducted from one's tax bill so perhaps one should have an IRA account so they can subtract that from their taxes. I've been studying the income tax issue on and off for the past few years and I agree with those who say that the system is a big sham and that an American citizen who earns money by working within the 50 states is not liable for income tax. Of course on the flip side, the IRS can still make ones life a living hell even though they are acting illegally. www.GiveMeLiberty.org
like shaving the whales or spreading liberty in the Free State
So should tax resisters (as in people in the tax honesty movement like We The People Foundation and etc...) have IRA accounts or not?


text: After reading so many reports on the spa treatment called "Surial Bath", we decided to try it. It was late in the day Saturday before I even went up to the spa room to check on availablity. I was surprised to find that the day we wanted (Wed-St.Thomas) was wide open. I booked for a 10am treatment and when I got back to the room, received a call from the spa letting us know that there would be a crew drill during the same time and would we like to make another appointment, we chose later in the afternoon (Wed) at 3pm. When we arrived, we were given robes and locker keys and shown were to change. We were then taken to the room and was told what to do and "to do whatever" we wanted to do . There is a lock on the inside of the door. The room is alot bigger than I thought. It is divided into two seperate areas. The outside area has a small table with the "mud", 2 glasses of water, salt, and 4 different bottles of skin care. There is a bench built in to the wall that had a couple of towels and several bottles of different shampoo. On one end of the room is a shower, on the other end is a glass door that leads into another room. In this room is three stalls (could more than two use this?). Each having a built in seat with head and body shower. There is a stand in the middle of this room withe cold water (it does get HOT , in the spa). It was fun to do, but it did take longer to get all of the mud off. We did receive a knock on the door advising us that we had 10 min left. We were given 1 hour to ourselves in the spa. Kathy, our guide, was very nice and not once did she or anyone else ask us to purchase any of the products. Once completed, we were asked to sign for the treatment. There was an area for optional tip. Overall, we enjoyed the time together and the experance, but would have to say that when we sail again, we will not bother with the spa. However, our skin did feel a lot softer than before! HINT: The days that the ship is in port, is the best time to do the spa as the options are wide open.


text:
W.T. Wong
W.T. Wong obtained his B.S. degree in 1986 and M.Phil. degree in 1988 from The University of Hong Kong. He was awarded a Royal Commission for the Exhibition of 1851 Scholarship to study his Ph.D. degree in the University of Cambridge, UK. He returned to The University of Hong Kong as a Lecturer at the Department of Chemistry in 1991, and was promoted to a Senior Lecturer in 1998, to Professor in 2000, and a Chair Professor in 2005. His major research interest includes metal cluster chemistry, X-ray crystallography, lanthanide chemistry, and nanomaterials. He has published more than 350 research papers in these areas. He has made profound contributions in the area of mixed-metal cluster chemistry and has written several key review articles in this field. His research accomplishment has led him to a degree of Doctor of Science from the University of Cambridge in 2000, an Outstanding Young Researcher Award in 2001, a Croucher Senior Research Fellowship in 2002, and an Outstanding Research Student Supervisor Award in 2003.
Biography Updated on 14 November 2007


text:
|In the spirit of Charles Darwin, the Darwin Awards commemorate individuals who protect our gene pool by making the ultimate sacrifice of their own lives. Darwin Award winners eliminate themselves in an extraordinarily idiotic manner, thereby improving our species' chances of long-term survival.
The candidate must be capable of sound judgment.
Humans are generally capable of sound judgment, except those with mental handicaps that render them unable to fully comprehend the ramifications of their actions.
A vociferous majority argues that children also fit into this category, citing the vast gulf between ignorance and stupidity. An equally clamorous minority contends that children are the best candidates for a rusty chromosome award, since they obviously have not reproduced. Some children have stated that restricting children from vying for this laudable award is yet another encroachment on their civil liberties.
I appreciate that parents are responsible for raising their offspring and teaching them to make responsible decisions. Therefore children under sixteen are not eligible to win a Darwin Award. However, a few have been included as nominees, when their actions can be considered foolhardy by even their young peers.
HomeRulesFAQsAwardsSlushSite Map


text:
Runza Commercial Filmed on Campus
Doane's very own Perkins Library was the backdrop for a new Runza commercial.
The stars? Jacob Francis '11 and his twin brother Paul spent about three hours early Saturday morning December 1, bantering about tasty french fries and warm Runza sandwiches. Often the brothers antics had the film crew laughing.
How did they get discovered? During a comment card contest, Paul admits "I wrote some really descriptive comments about the food loaded with adjectives, and I said my twin brother loves the fries and he's a vegetarian." In addition to the commercial, Paul's comments are also featured on table toppers and receipts at Runza.
If you see the flash of dark hair or a grey shirt, you may recognize extras Layne Rabe '07 and Allan Recalde, art director in the marketing communications office.
The commercial is scheduled to air in January or February next year.


text:
Results 811 to 815 of 3298
Thread: Ttc 2013
April 24th, 2013 04:43 AM #811
Grecianern - don't beat yourself up - you need to be kind to yourself right now. It is completely normal to feel angry at the universe for how bloody unfair life is. You are not being selfish, you are just dealing with disappointed hopes. I have had so many friends who have had multiple miscarriages and then gone on to have healthy babies.Daughter born November 2013
Expecting #2 November 2015
April 24th, 2013 06:12 AM #813Senior Member
- Join Date
- Jan 2013
- Location
- Posts
- 362
@nowakasia- If you had to go to the infertility store and pick a problem, PCOS would be the one to pick. It is actually pretty easily helped with inexpensive meds. So long as you don't have any other problems, you won't need any surgery, and shouldn't even need IVF.[/QUOTE]
I like this analogy
@nowakasia: One other thing is that you also have other non-medicated options you can try before Clomid. Clomid is not always well tolerated by many women. There are diet and lifestyle modifications you can opt to try first, or at least in conjunction with the meds. And like whit32 said, PCOS does affect you beyond fertility. It is a systemic condition that can have lifelong ramifications, BUT it can be well managed quite easily, too. Whatever you choose to do, you'll make the right choice for yourself. Now that you have the information, half the battle is won. Knowledge about your body and health is empowering, and you know what direction you need to take to get your body geared up to conceive. I know it's frustrating to get news that things are a bit "off" in your endocrine system, but your body is NOT broken, and you will get pregnant and get your baby.
Good luck. I can point you in the direction of nutritional and lifestyle tips if you're interested. Just message me.
Congrats, @blade. How exciting!
edit: oops, my quote didn't quite workMama to Desmond Sanders
April 24th, 2013 07:24 AM #815
Blade- Congrats! Awesome news!Zoe Milena and Lucas Emmanuel
April 24th, 2013 07:44 AM #817Senior Member
- Join Date
- Apr 2013
- Posts
- 140
April 24th, 2013 07:54 AM #819Senior Member
- Join Date
- May 2012
- Posts
- 1,809


text:
0 items ·
Check out
is back-ordered. We will ship it separately in 10 to 15 days.
For active dog use.
Keeps your dog cool, safe and comfortable.
Melting ice acts as artificial perspiration keeping your pet cool.
Helps to prevent heat stroke and heat related health problems.
Keeps pet happier and more attentive.
Copyright © 2017 Capital Books and Wellness. Ecommerce Software by Shopify.


text:
Ladies and Gentlemen, Fasten Your Wallets Ahead of Takeoff
You plan a fantasy vacation abroad. When you buy the ticket, you're also financing a 7-percent commission that the airline has to pay the travel agent. But that may change soon.
You plan a fantasy vacation abroad. When you buy the ticket, you're also financing a 7-percent commission that the airline has to pay the travel agent. But that may change soon.
Lufthansa and Swiss are pioneering a small revolution. Next week they'll be announcing an end to the practice of paying commissions to travel agents for ticket sales. As of 2008, the companies officially will be telling the travel agencies: It's over.
The two carriers may be the first to do the deed, but they won't be the only ones eliminating commission payments.
Nor were they first to announce the revolution: back in May 2007, British Airways informed the agencies in Israel that it was going to stop charging passengers commission transferred onward. The Israel Tourism and Travel Agents Association reacted with sufficient vigor to stymie the change. British Airways' manager in Israel, Yael Katan, says the issue is now before the parent company's legal counsel in London, before it actually is instituted.
British Airways was followed by other foreign carriers, including KLM and Air France. Not all the carriers are involved: Delta, for one, doesn't mean to change its financial relations with travel agents, says its manager in Israel, Esti Hershkowitz. Delta pays the regulation 7 percent and rewards for sales beyond the target. Nor are El Al and Arkia on board with the reform.
Be that as it may, if the airlines merely collect the money from passengers and pass it on to the agencies, why do they care?
They care because the airlines have to book the commissions paid to agents in their balance sheets, under cost of sales. By abolishing the commissions, these carriers, which are under threat from no-frills airlines, hope to improve their profitability, based on "net" pricing models used, for instance, in the United States and Europe.
Will you save money if the agent's fee is excluded? That depends on the travel agent. They will indeed quote you the net price of the ticket, but then they'll be free to charge whatever they please as their commission. That will be their income, after all.
So, you say, why not bypass the agent and buy directly from the airline? Well, to make sure that the airlines aren't given an unfair advantage, they'll be slapping on a handling fee for clients who buy directly or through their Web sites.
What does the Tourism and Travel Agents Association say? Its manager, Kobi Karni, calls it "a change in behavioral patterns" that will result in a specific fee for every action by a travel agent. Updating a reservation, renting a car, buying a train ticket -- each will bear a commission.
Planetto, one of Israel's three biggest travel agencies, also means to collect such lost income from travelers. The chain's manager, Amos Sri Levy, says that assuming all the airlines stop paying commissions to travel agents, and that other suppliers -- hotels, car rental agencies and so on -- scale back their commission payments, too, the chain will have to collect the difference directly from clients.
Sri Levy notes that 95 percent of ticket sales are effected through agents. "If the agents don't sell tickets for airlines that refuse to pay commissions, the companies will rethink the policy," he says.
Amsalem Tours has a specialty line in corporate travel accounts and knows the knotty issue well. The company, which has 400 employees and an annual turnover of some NIS 155 million, handles several destinations for which prices are charged in net terms, meaning it can't collect agent's commissions. "It requires us to price things responsibly, to match our production costs," says Yaakov Amsalem. "And when people price things themselves, they price them higher."
The bottom line is that you'll be paying more, the agents say. "Even if the airlines cut ticket prices by, say, 2 to 4 percent, (the discount) won't last long," says one sector source. "They'll jack up the price again and the only thing that will disappear are the commissions."
Stuff and nonsense, say the airlines: Market forces will come into play. "It's too soon to say that travel will cost more. The final price the consumer sees will be a function of the ticket price, which changes between peak and off seasons, and the handling fee," says Avner Gordon, chief executive of Swiss Israel. "The agent can set his handling fee however he wants, based on the character of the client. The agent will control his own income, independently of us."
Prices will be a function of supply and demand, agrees Ofer Kisch of Lufthansa Israel. If anything, he foresees that the service people get from their travel agents will improve. And anyway, unless El Al is on board, he doesn't see what the big deal is. "First let's talk about El Al," he says. "It's the national carrier with 50 percent of Israel's aviation market. The foreign airlines have barely a few percent each. They won't be changing the face of the industry here."
Want to enjoy 'Zen' reading - with no ads and just the article? Subscribe todaySubscribe now


text:
The Blaze and the Blame
The state report on the Carmel fire response has seared Prime Minister Benjamin Netanyahu. He and all others responsible must give a public accounting so that officials will never feel they have done their duty by sending letters to each other.
On Sunday, State Comptroller Micha Lindenstrauss sent his draft report on last December's Carmel fire disaster to some 20 civil servants and elected officials. The final report, which will reflect the recipients' responses, will be published only after the Jewish holidays in October; and perhaps upon reading these responses, the comptroller will suddenly see some factual or legal point in a different light than previously, enabling the respondent in question to escape unscathed.
Nevertheless, the bulk of the report is expected to remain as is, including the harsh wording drafted by Lindenstrauss and employees of his office. It is already fair therefore to see this as a landmark in the history of the comptroller's work: It assigns blame to ministers and, above all, the prime minister - either because they were personally negligent, or merely because the systems for which their ministries were responsible failed.
This does not absolve the relevant functionaries of responsibility, each according to his own level. But it seems the comptroller was wise enough to assign blame proportionally: The more senior the office-holder and the greater his power, so too, the greater his obligations and responsibility are.
Therefore, if the comptroller discovers problems in the staff work of the police and Prison Service, or in how they functioned in the field, there is an address - the public security minister. If he shines his spotlight on the long list of serious problems at the Interior Ministry (in the firefighting services, for which it was responsible at the time, in the local authorities and in the functioning of Interior Minister Eli Yishai personally), it will be proper to move from faceless, generalized statements to focusing responsibility on the most senior official.
And if the subject is the Finance Ministry, which, in its well-intentioned but presumptuous effort to curb government spending, allocated funds in a miserly manner that undermined the preparedness of the fire and rescue services, who knows better than Finance Minister Dr. Yuval Steinitz that there is no effect without a cause, and no guilt without a guilty party?
But above all - precisely where he longed to be, in the position he first attained, then lost and finally returned to - is Prime Minister Benjamin Netanyahu. His public response upon receiving the draft report was eyebrow-raising but typical: There were "decades of neglect" - meaning all the years in which he served as either prime minister or finance minister.
This report has seared the prime minister. Now, he and all the other responsible parties must give a public accounting, so that elected officials will never again feel they have done their duty merely by sending letters to each other.
Want to enjoy 'Zen' reading - with no ads and just the article? Subscribe todaySubscribe now


text:
I was dry preserving hides, wanted to switch to tanning. The hide I used was my own so I know it was taken care of properly. I salted it for 24 hours and then fleshed it and split the eye lids and the lips. I mixed 2 gallons of water with 2lbs of salt and 1 oz. of Saftee Acid. I soaked the hide in the solution for 6 hours. I then removed the hide, neutrilized it in 2 gallons of water with 2 oz of baking soda. I then towel dryed the hair side and the flesh side, then I painted the hide with Rittel's Kwik & Easy Tanning Solution for 4 hours. I then removed the hide and mounted it. When adjusting the ears a small piece of hide, about the size of a pencil eraser, came off around the ear butt. A friend of mine also claims he had the same problem with hair slippage around the eyes. What did I do wrong? How can I correct the problem?
Return to Category Menu
you should leave the hide in the pickle for at least 36 hours. I also completely dry the hide with salt before I pickle. I then use an immersion tan (ez 100) and then oil. I would call Mr. Rittle and see what he thinks.
Like most people I always pickle several capes at a time. I won't start working them for at least 36 hours. This safetee acid is great stuff but it won't work in 6 hours. I don't know how long Mr. Rittle recommends but I have left capes in it over a month with the Ph maintained with no problems. Give it about 3 days and you should have no problems
Good luck
Always split out and flesh before salting.
Do you know why? For probper salt penatration, it has to draw out the moisture for the acid to work.
Once dehydrated for a few days the cells work like a sponge and suck up the acid. This swells the hide for shaving, then acid again always have your acid at a pH of 1.5-2.0 dont mix by the instructions you water may be more alkaline than mine so yu will have a higher pH.
Sorry but I feel its the way you handled the hide.
Sure dp works for some but, I could never justify its use as a everyday remedy for not tanning. There is a place for it.
Look thru the tanning archives read reread them. None say to salt anything before splitting and fleshing. JOhn C
I would totaly agree with the advice you received.
I have to tell you that a 2 gl. mix for your pickle is not nearly enough to pickle a deer hide.You dont want the cape to be restricted in any way and you want total submersion if at all possible.
If you restrict a cape its possible that the salt and acid cannot penetrate especialy if you have skin touching skin and you have the skin too condenced.I would go with a 7-10 gal. mix, allowing the cape to freee float.Agitate the cape in the pickling solution every now and again, making sure that all is getting exposed.
Allow the cape to pickle for 48 hours. Shave and finish any fleshing you may have. Return to the pickle for another 24 hours to allow the pickle to penetrate the areas that you have freshly shaven. Remove and neutrilize.
Whatever product you may use for pickling or tanning, they will usually come with instructions. Follow them to the fullest for you best results.
Feel free to give me a call any time if you get hung up.(1-800)843-3320 ext 105 or e-mail me at my address.
Have a good day all,
i am learning to tan. I was told to split the lip. how do i do that?


text:
CHRISTOFLE "Lumiere D'Argent" 2 Silver BEAR Figurines
Sold for:
Start Free Trial
or Sign In to see what it's worth.
- Sold Date:
- Source: eBay
Please visit my eBay STORE for Great Designer Jewelry, Watches, Crystal, Silver , and other Hard-to-Find COLLECTIBLES, as well as a wide selection of Ornaments For your consideration: An adorable PAIR of BEAR Sculptures by Since 1830, Christofle has been France's foremost supplier of fine silver. Working in a silver alloy of the highest quality, artisans handcraft the flatware and hollowware that makes this brand legendary, in designs ranging from museum reproductions to modern contemporary styles. Renowned for elegant styling & quality, Christofle also creates porcelain & glass pieces for the table & home decor These late 1980s (Retired many years ago) BEAR Sculptures are SILVER-PLATED The pieces also were and still are at most parts treated with an anti-tarnish coat They hail from the famed LUMIÈRE D'ARGENT Collection You get the following Figurines: A SITTING BEAR (Ours Assis in French) Item 42 58 370 Stock Photo This figurine measures 3 1/2 inches High x 2 1/2 inches Long The piece is Hallmarked: "Christofle - France" "O" - "Scale" - "C" and on top "****" "Chess Knight" - "II" - "OC" AND A SLEEPING BABY BEAR ... read more


text:
Market Report: Electronics Industry Expects Growth in Consumer and Manufacturing Services
After taking some knocks during the recession, the electronics industry is expanding and anticipating growth in its consumer and manufacturing services sectors.
March 2011
The consumer electronics industry will reach a new industry peak in 2011, with revenues exceeding $186 billion, according to the Consumer Electronics Association (CEA). On the electronics manufacturing services (EMS) side, New Venture Research predicts the industry will grow from $270 billion in 2009 to $479 billion in 2014.
The question is where will electronics companies locate or expand as they seek to amp up capacity and drive greater efficiencies across the supply chain? There are the usual suspects, of course. Silicon Valley dominates the electronics scene, but Boston is known for its audio cluster. New Jersey has a strong electronics base with the Toshiba anchor, and the Southwest is still a strong force to be reckoned with. But recent developments are shining an electronics industry spotlight on Northeast Ohio, and the focus on lean manufacturing and logistics savings has put cities like Bentonville, Arkansas, in the center of the fray.
Innovation Spurs Growth
In terms of consumer electronics, innovative new products - like tablets, ereaders, and smartphones - helped spur consumer interest and brought stronger than expected growth throughout 2010, according to the CEA. The category will continue to grow in 2011, CEA predicts, with nearly 59 million units being shipped to dealers and revenues of $32 billion projected.
CEA also predicts the wireless handset category will see continued growth in 2011. Smartphones continue to lead the way. Revenues are expected to increase nearly 20 percent to more than $21 billion, and 72 million units are projected to ship to dealers.
Digital displays are a weak spot in the electronics industry, but the rise of Internet-connected TVs is picking up the slack, with 2011 sales expected to rise 63 percent over 2010 to exceed $5 billion. In addition, 3D TVs will see steady growth in 2011, with increased content from video games, Blu-ray movies, and TV events (especially sports) driving this growth. It is projected that 3D TV unit sales will grow 67 percent in 2011 to 1.9 million units.
Northeast Ohio's FlexMatters Cluster
For all the focus on Silicon Valley, Northeast Ohio's flexible electronics cluster experienced significant growth in 2010, attracting $14 million in capital, according to NorTech, a nonprofit technology-based economic development organization serving 21 counties in Northeast Ohio. Dubbed FlexMatters, the cluster of businesses, suppliers, service providers, and institutions is focused on low-cost electronic device manufacturing printed on flexible plastic materials.
Northeast Ohio is home to companies and research institutions with technical expertise in polymers and advanced materials, flexible displays, printed sensors and circuits, flexible photovoltaics, and organic light-emitting diode (OLED) technology, all of which are developing a new class of flexible electronic devices. The region's companies produce electronic writing tablets, switchable eyewear, printed batteries, and medical implants.
Standouts in Northeast Ohio include Blue Spark Technologies, which develops flexible, printed "green" proprietary power source solutions for battery-powered printed electronic systems. Kent Displays develops and manufactures Reflex™ No Power LCDs for consumer and OEM markets. Other innovators included in the FlexMatters cluster are AlphaMirror, Akron Polymer Systems, GrafTech International, and Five Star Technologies.
"We are building a robust innovation cluster in Northeast Ohio that is going to put our region at the forefront of the global flexible electronics industry," says Rebecca Bagley, president and CEO of NorTech. "The capital attracted this past year proves that we have strengths and assets in this sector. It's NorTech's role to seek additional opportunities and funding to help accelerate the growth of the FlexMatters Cluster."
2017 Top States for Doing Business: Georgia Ranks #1 Fourth Year in a Row
Mark Crawford, Area Development
Leading Locations for 2017: West Coast "Tech" Cities Top List, Smaller MSA's Show Workforce Chops
Area Development Research Desk
Mark Crawford, Area Development
2017 Gold & Silver Shovel Awards Recognize States Compiling Healthy Rosters of New and Expanded Facilities
Geraldine Gambale, Area Development Magazine
Steve Stackhouse-Kaelble, Area Development
31st Annual Survey of Corporate Executives: Confidence in U.S. Economy, Need for Investment in Infrastructure Reflected
Geraldine Gambale, Area Development Magazine
13th Annual Consultants Survey: Confidence in U.S. Economy, Concern Over Proposed Trump Policies
Geraldine Gambale, Area Development Magazine
Automation Takes Hold, But Humans Still Needed
Geraldine Gambale, Area Development Magazine
Industrial Manufacturers' Optimism Reflected in Expectations of Higher Revenue Growth, Increased Capital Spending
Geraldine Gambale, Area Development Magazine
In Focus: Has the Moment for Infrastructure Revival Arrived?
Walter Kemmsies, Ph.D., JLL
Where Should Aerospace Companies Invest? Evaluating Aerospace Manufacturing Hubs
Scott Thompson, PwC
2016 Top States for Doing Business: Georgia Back in Top Spot AgainAll Studies/Research/Papers
Steve Stackhouse-Kaelble, Area Development
Most Read
- Following the Millennial Workforce Back to the Burbs
- A Changing Food Manufacturing Industry
- Top Mistakes Companies Make During the Site Selection Process
- Location Trends in the Food Industry: What's Driving Decision-Making in 2017?
- The Importance of Community Strategic Planning in the Location Decision
- A Skills-Based Jobs Approach to Fulfilling Workforce Needs
- 2017 Top States for Doing Business: Georgia Ranks #1 Fourth Year in a Row
Follow Area Development
West Coast "Tech" Cities Top List, Smaller MSA's Show Workforce Chops
2017 Gold & Silver Shovel Awards Recognize States Compiling Healthy Rosters of New and Expanded Facilities
2017 Top States for Doing Business: Georgia Ranks #1 Fourth Year in a Row
31st Annual Survey of Corporate Executives: Confidence in U.S. Economy, Need for Investment in Infrastructure Reflected


text:
Entrepreneurship and Bank Credit Availability
- Abstract
- Full Text PDF
- Author(s): Sandra E. Black, Philip E. Strahan
- Published: Dec 17, 2002
- Pages: 2807-2833
The literature is divided on the expected effects of increased competition and consolidation in the financial sector on the supply of credit to relationship borrowers. This paper tests whether policy changes fostering competition and consolidation in U.S. banking helped or harmed entrepreneurs. We find that the rate of new incorporations increases following deregulation of branching restrictions, and that deregulation reduces the negative effect of concentration on new incorporations. We also find the formation of new incorporations increases as the share of small banks decreases, suggesting that diversification benefits of size outweigh the possible comparative advantage small banks may have in forging relationships.


text:
This in-depth nine-message series covers the subjects of singleness, dating, marriage, divorce, and remarriage.
©2006 Skip Heitzig (P)2012 Skip Heitzig
"Good overview of singleness and marriage"
Skip offers the listener a great series on relationships, in regard to singleness, marriage and remarriage. If you have other sites from the author, you may find that you have already heard several sermons, but it's a good refresher anyway. Skip doesn't give a definitive decision on when one can remarry in God's eyes, but then again, ask number of people abd you'll get that many different opinions.
Report Inappropriate Content
If you find this review inappropriate and think it should be removed from our site, let us know. This report will be reviewed by Audible and we will take appropriate action.


text:
Style# 28829800035
$70.00 $39.98
Additional Information
Print this tab
Skechers' Burst sneakers bring together elements of style with a comfortable fit, athletic features, and advanced technology. For the Tech shoe, mesh adds breathability, while suede overlays give it strength. At the same time, patented Burst technology enhances both cushioning and durability.
- Made out of a high-quality suede and mesh upper
- Lace-up oxford style
- Designed with a patented Burst Technology midsole for improved comfort, cushioning, and durability
- An Air Cooled Memory Foam footbed and padded collar give an extra degree of comfort
- Full rubber outsole
- Imported
Print this tab
Tech Specs
- Gender: Men's
Miscellaneous Attributes
- Country of Origin: Imported


text:
World Cup Final Weekend: Lookalike Algebra
Featuring Joachim Low, Lionel Messi, Louis Van Gaal and Cliff Richard
Most Popular
We've taken the key players from this final weekend of World Cup action and constructed overly complicated celebrity likeness equations in their honour.
Don't understand? Follow the calculations below and it should start to make some sense. Should.
Advertisement - Continue Reading Below
1982: Why Brazil V Italy Was One Of Footballs Greatest Ever Matches
You Haven't Seen Joy Until You've Seen Miguel Herrera
This Man Works For Sainsbury's. He Also Wrote The Best Football Book Ever


text:
Image copyright:
Please sign in to comment. Don't have a profile? Join now! Joining is absolutely free and no personal information is required.
I think it is painted or treated to "look" like the water is washing away the grime and filth. Fun stuff!
Is the water causing the color change of the tile?
Can you take a bathe in this thing?and how would you clean it? Not for Texas hard water I'm afraid!!


text: I bought this Freecom 60Gb mobile hard drive to store my photos and work for my postgraduate studies. It is very small and light and runs directly from your PC or laptop, so it is completely silent - no need for load fan motors and a separate power supply. I run my from a USB2.0 port and it copes very well with storing all data types, even photos are stored and moved around quickly thanks to it's 60Gb of storage space and its 2MB buffer. It is about 12cm long by 8cm wide and is only 1.5 cm thick so can be easily stored in your laptop bag. I've had no problems with data loss or corruption. I'm very pleased with its performance. Yes, there are cheaper and even great storage capacity hard drives but this one does the job well and has stored everything I need it too, plus there is loads of space left.


text:
Here's how the mayoral candidates reacted to the passage of the bill repealing "Don't Ask, Don't Tell," the policy that prevented gays from serving openly in the military. We'll start with Rep.Danny Davis. Davis is the only candidate who played a direct in ending DADT, voting for the bill in the House of Representatives. Here are his remarks on the House floor:
Madam Speaker, I rise in support of H.R. 2965, Repealing "Don't Ask, Don't Tell". This bill will allow thousands of Americans who have wanted the chance to serve their country openly and freely an opportunity to do so.
The repeal of Don't Ask, Don't Tell is the right thing to do morally as a country. Military personnel, who risk their lives on a daily basis so that we can enjoy all the freedoms America has to offer, should not be denied the ability to serve based upon their sexual orientation. Equality is not a privilege, it is a right and repealing this law is a huge step in that direction.
At a time when our country is fighting two wars we should support those Americans whom fight for our liberties and freedoms. Unfortunately, DADT prevents thousands from doing so which makes no sense at all. The Pentagon's report from last month indicated a majority of our military soldiers and leaders support a repeal of DADT and I believe we should listen to them and honor what our country really stands for which is freedom, liberty, and justice for all.
Miguel Del Valle issued this statement:
I applaud the Senate for moving the United States one step closer to full repeal of the obsolete and unjust Don't Ask, Don't Tell policy.
This passage marks a shift in the country's military culture, where now individuals will be able to serve proudly and openly, regardless of their sexual orientation.
I am proud that both of Illinois' Senators voted to repeal this policy, which has, since 1993, forced thousands of servicemen and women out of our military. This vote is a major victory on the path toward full equality for LGBTQ Americans.
Rahm Emanuel also issued a statement:
With a final vote just hours away, Rahm Emanuel today released the following statement on the US Senate vote to advance the repeal of Don't Ask Don't Tell.
Today marks another step forward on the road to equality for LGBT Americans. Gay and lesbian Americans who put their lives in harm's way on behalf of our nation should be honored - they should never have to hide who they are. While there remains much work to be done, President Obama has taken more steps to advance LGBT equality than any other president, securing hospital visitation rights for LGBT couples, providing benefits to LGBT partners in the federal workforce, and signing hate crimes legislation into law. I commend all Senators that voted to make our military reflect our nation's values and to make America stronger at home and abroad.
At a town hall meeting with members of the gay and lesbian community at the Center on Halsted on Sunday, Gery Chico held up a newspaper with a front-page headline declaring the end of "Don't Ask, Don't Tell": "I was really happy to wake up and see the headlines in the newspapers about the repeal," Chico said.
Carol Moseley Braun and James Meeks did not release statements on "Don't Ask, Don't Tell."


text:
Silicon Valley Feminism: "You Need to Change, Not Us"
The media attention to Sheryl Sandberg's Lean In has been extraordinary. Two reviews should not be missed. First, from Kate Losse, a former Facebook insider (employee #51) who felt exploited by the company:
[Why does Lean In focus] on the problem it does: women's presumed resistance to their careers rather than companies' resistance to equal pay[?] Why not focus on renovating the pay structure so that women aren't denied raises[?] . . . The faster my career accelerated at Facebook, the more my financial returns diminished, until my workload was being elevated but not my salary or equity. Leaning in, then, starts to look like it can benefit companies more than it benefits workers. . . Women in tech are much more likely to be hired in support functions where they are paid a bare minimum, given tiny equity grants compared to engineers and executives, and given raises on the order of fifty cents an hour rather than thousands of dollars. . . . [W]hat if women, even in a company like Facebook, are still paying a gender penalty that nothing but conscious, structural transformation can cure?
I came up against such a penalty in my career at Facebook, which spanned from customer support to international product management to Zuckerberg's writer: in late 2008, after working my way up from the support team to product management in the engineering sector, I was promoted to a more demanding managerial position. But there would be no raise. "You've already doubled your salary in a year and it wouldn't be fair to the engineers who haven't had that raise" (never mind that a year earlier engineers had been earning anywhere from $70,000 to $140,000, as opposed to $38,000 like I had). Far from being equitable, the concept of fairness was being deployed to explain why I needed to work for less so men wouldn't feel resentful, as if my rapid career rise posed a threat to them, which it didn't. At Facebook of all places, there was plenty of money and career growth to go around. If this kind of salary containment was happening to women there, I can only imagine what justifications are used in less cash-flush companies to level women's salaries downward.
Joanna Biggs sharpens the point, noting what Sandberg's prescriptions for the self elide as a matter of policy:
Sandberg includes a few sentences about the wisdom of companies offering 'family-friendly benefits' (and the stigma involved in taking them up), but she barely mentions legislation. Even if there were an army of perfect lean-ins who 'made their partners real partners' they would still be unable to challenge excessive working hours as you can in Europe or take more than three months' maternity leave as you can in the UK. The revolution happens 'one family at a time', she says, but that not only risks losing hard-won advances that aren't fixed in the statute book, it means each woman will have to cross that bridge as she comes to it, on her own.
And finally, some of the larger context from Sarah Leonard:
Cutting edge technologies, instead of being designed to make the grunt work of life easier, are merely commodifying increasingly intimate parts of our existence. Technology hasn't been oriented toward letting us sleep eight hours and still make a living, but has served to make an inhumane work ethic look progressive, innovative, feminist. Silicon Valley culture and the cult of the CEO encourage the belief that everyone's realm of empowerment is in the unsleeping pursuit of success. . . .
With the help of Losse, Biggs, and Leonard, we can better discern what the Lean In campaign is about: less the extension of a helping hand to those left out by traditional corporate power structures, than a subtle inculcation of a "work ethic" designed to further enrich the insiders at their apex.


text:
NAZI chemical weapons sunk by the Allies in the Baltic after the Second World War are beginning to disintegrate, according to a new study by Russian scientists, and are releasing a cocktail of deadly poisons into one of the world's most heavily-fished seas.
The scientists recently returned from a 10-day expedition to the Baltic where they found evidence that weapons contained on Allied ships sunk in the Skagerrak strait between Norway and Denmark and off the Danish island of Bornholm are leaking toxins into the sea.
Using a German remote-controlled deep sea submersible, the team took water and soil samples from the sea-bed which revealed worrying traces of arsenic, mustard gas and sarin, the gas used by the Aum Shinrikiyo cult in its attack on the Tokyo subway in 1995.
They said that the heavily corroded shells may be about to break up. They found organisms around the sunken ships which were immune to mustard gas - suggesting the lethal chemicals may already have entered the food chain.
Russia says that pollution in the Baltic is an issue of national concern, since it buys produce from the estimated thirty countries who fish in the affected area. "If we don't act soon, there will be a mass emission of toxic agents which will affect all the Baltic Sea nations, including Russia," said Vice Admiral Tengis Borisov. "That means an environmental catastrophe and an end to fishing in the Baltic."
Other Russian scientists say that the expedition was just a stunt aimed at diverting attention from Russia's own disastrous ecological record and shifting the blame for pollution in the Baltic onto the United States and Britain.
"What about all the Soviet chemical weapons dumped in the Arctic Sea?" said Lev Fyodorov, a Russian academic who has been researching Soviet arms-dumping at sea for the last nine years. "We should deal with our own problems first."
Mr Fyodorov has written extensively on the Soviet chemical weapons industry, and says that the Soviets dumped thousands of their own shells and bombs containing mustard gas, Lewisite (a poison blister gas developed by the United States during World War I), prussic acid and phosgene in almost all the seas that wash the shores of what was the Soviet Union - including the White, Black, Kara, and Barents Seas, and the Seas of Okhotsk and Japan.
The expedition was also been dismissed by critics as an attempt to deflect public concern in the West from the Kursk nuclear submarine disaster. There are fears the Kursk's reactors could start leaking radioactive contamination into the Barents Sea.
"There is definitely a problem of chemical pollution in the Baltic - fishermen coming into contact with these weapons have been dying for years," said Alexei Yablokov, one of Russia's most prominent ecologists and a former presidential adviser. "But nuclear contamination from sunken Russian reactors and waste in the Northern Seas is just as serious."
During the war, the Allies confiscated 302,875 tonnes of German chemical weapons, containing 14 types of toxic agents. A decision was taken that each of the Allies would dispose of the weapons found in its zone of occupation by the end of 1947. Between June and December that year, the Soviets dumped their share of 35,000 tonnes, mostly artillery shells, at two sites in the Baltic.
Meanwhile, the British and Americans loaded theirs aboard old boats which were scuttled in the Skagerrak and Kattegat straits off Denmark, according to Vice Adm Borisov. He says Britain and the US still refuse to say exactly how many boats were sunk, but Russia estimates that there were between 42 and 65.
Russia says that it has already identified two places where the Allies sank ships: 27 of them were scuttled 20 miles west of the Swedish port of Lysekil, while an unspecified number were found a few miles off Arendal in Norway.
Vice Adm Borisov suggested that the only practical solution to the chemical weapons problem was to create a sarcophagus sealing off the ships and their deadly cargo. He said that Russia's military-industrial complex had the necessary technology to carry out such an operation, which would cost $2-3 billion over five years.
There is a precedent for such a procedure. Vice Adm Borisov was involved in expeditions during the mid-1990s to seal off the Komsomolets, a Soviet nuclear submarine which caught fire and sank in 1989 with two nuclear-tipped torpedoes on board. Until the operation, there had been fears that plutonium in the warheads could leak into the Barents Sea.
The offer of Russian help has raised suspicions that Russia's interest in the Baltic problem is purely mercantile. "This is just an attempt to milk money from the West," said Mr Fyodorov.


text:
Although I have been reading this forum for a while this is my fist problem that I have not fount an existing thread for, and therefore my first post. I hope this is the right area for this thread.
I use a Mac book pro that I have set up to boot windows 7 home premium 64 bit via boot camp. My Mb pro has the following specifications:
Model Name: MacBook Pro
Model Identifier: MacBookPro5,4
Processor Name: Intel Core 2 Duo
Processor Speed: 2.53 GHz
Number Of Processors: 1
Total Number Of Cores: 2
L2 Cache: 3 MB
Memory: 8 GB
Bus Speed: 1.07 GHz
I have been using this setup for about a year with no major problems, later I installed Parallels Desktop Build 6.0.11822, and have been using this without trouble as well.
My local HD is formated half NTFS and half HFS+ I use Macfuse and NTFS-3G to access my NTFS partition from OSX and I use Meadiafour Macdrive 8 to access my HSF+ partition from Win 7.
all this worked quite nicely until about 4 months after installing Parallels.
The problem that I have been having lately is that every few Windows logins from either boot camp or Parallels I get this message:
Windows failed to start. A Recent hardware or software change might be the cause. To fix the problem:
1. Insert your windows installation disc and restart your computer.
2. Choose your langugae settings, and then click next
3. Click "repair your computer."
Status: 0xc000000e
Info: The boot selection failed because a required device is inaccessible.
If I run my windows repair disk, start CMD and run: chkdsk c: /f it runs for a few hours and makes a lot of corrections to the NTFS file system. Then once I reboot after CHKDSK completes windows runs flawlessly with everything intact like nothing had ever happend, it will continue to work until suddenly without warning it will fail to boot with the above message.
The first few times I thought it was a fluke but it has done it over a dozzen times now and I have know idea what the problem might be. Today I successfully logged in and out of windows via Parallels twice without restarting or changing anything on my MAC and then the 3rd time it failed with the above message.
Any help would be great, let me know if you need more details on anything om really not sure where to start with troubleshooting this problem.


text:
I Want to Go to Australia
Personal Stories, Advice, and Support 549 People
Half My Kids Have Been, I Want To Go TooMy oldest went once on an exchange student program. Unfortunately she had an accident with a horse that sort of ruined the experience. My second has been three times; the first as an exchange student and the other two times just because. While she was there her third time she...
CFOM 70+, M 1 Response 1 Jun 21, 2012
We Would Love To Go And See AustrailiaLOL, Got two spare round trip tic's ?
maninfl 70+, M 0 Nov 20, 2011
I'm going to be moving within the next 1-2years :) after I finish up college, a little nervous but this is where I want to be! :)
DawnAquarius18 18-21, F 1 Response 1 Mar 31, 2015
Anyone from australia here???? I am going there for my further studies!
kaku1994 22-25, M 1 Response 0 Feb 8, 2014
Today it's been 4 monthsthat I left France to study in Australia. I would never be here in Sydney without Study Network Australia! #BestExperienceofmylife
LeaCherry99 22-25, F 1 Oct 29, 2015
I want to go to Australia...the biggest island of the world.....
onetouchforever 41-45, F 4 Responses 4 Apr 1, 2015
Home of a Dear FriendI have a dear friend who lives there. I would love to visit her sometime and deliver a big hug in person.
ncbaseball4321 46-50, M 4 Responses 0 Aug 17, 2009
Come On Down !Take it from me Here is where you wanna b Come see ! ! !
kinka 36-40, M 1 Response 0 Feb 21, 2012
ErraticSarcastic 31-35, F 4 Oct 30, 2015
I won't let myself be discouraged.One day in the future I will visit you Australia! and when I do I'll probably stay there forever!
Not That Far AwayI,ve been to Australia 3 times now Once in the early 80,s with a bunch of mates on a working holiday that lasted for 6 months started in Sydney and wound up in Brisbane .I liked Brisbane that much I returned in 2003 and again in 2006 with the whole family .Did the tourist thing...
fijibill 46-50 3 Responses 0 Apr 30, 2009
I Want to Go to AustraliaI have a friend and penpal in Queensland,Australia that i have been writing to for 30 years we've never met but someday we will. we've grown together,shared a lifetime of experiences. She has been married and has three boys who i've been sending birthday cards to since the day...
bonnie6966 41-45, F 2 Responses 1 May 27, 2008
I Got To Go.I am planning a trip to spend a week there, I know it is not enough time, but I got to visit that place. My friend warned me that if I go, I may not come back...
proximacentauri 22-25, M 0 Feb 18, 2012
I would love love loveeee to go to Australia!It looks so beautiful, their beaches and everything, and that accent, yes please! Haha :)
PandaLovee 18-21, F 2 Responses 4 Mar 31, 2015
Australia is the second placethat I really wanna visit. My brother and his fiancé are actually thinking about going to Australia for their honeymoon.
PsychGirl94 22-25, F 3 Mar 31, 2015
I Think Australia Is Neat From What I've Heard....Australia has people in it that are black. They live a lot like Indians, they kind of make their own way. I find that interesting. Someone should take me over to Australia, so I can learn their' way of life.
lea1307 18-21, F 0 May 14, 2012
Addicted to ItThis is my first time writing in The Experience Project. I really really want to visit Australia someday. Maybe it is because of a someone special who lives there, but I don't know how to reach him.
crzthallography 18-21, F 3 Responses 0 Dec 7, 2007
May Need A Marriage 4 A Visa :(I swear! If these keep going the way they are here, I may just have to pick up and go!! v_vIf Mitt Romney wins the election, I'll save every sent I have to pay to some Aussie to let me marry my way to Oz. That or hang myself >_<Well, all that aside I always wanted to go there...
Yellowfitzme 26-30, F 0 May 19, 2012
Sounds Really InterestingEvery time i'm at work and someone comes up to me and says "I've just been to Australia" it makes me feel so jealous. and the only reason i can think why is the fantastic weather they seem to get. it makes me feel like scotland is a polar ice cap. i mean 40 Degrees in...
Nelroy 18-21, M 1 Response 1 Dec 14, 2008
I'll Totally Bear the CostOne of my teachers moans about how he wanted to take his family to Australia. He backed out because he moaned about the expense. Apparently, Australia is not worth it. I agree with another member of this group. I want to have a home in Australia. If that means going way out of...
rustyguy 18-21, M 2 Responses 1 Mar 19, 2008
Wanna GoWanna go,Maybe oneday,Australia,Trouble is,Afriad of flyin',Not like the old days,Ships were the way,Don't like planes.
startinover1 46-50 0 Aug 2, 2012
Down Under DreamingI would love to take a trip to Australia, I've always wanted to. I love the idea of going to Australia and learning about the different cultures and animals. Growing up one of my favorite fims was Dot and the Kangaroo. Ever since then I've thought of how much I...
BlasphemousAngel 31-35, M 3 Responses 0 Apr 30, 2009
Sounds Heavenly!It just sounds like such a lovely place to live, or just go to for a holiday. I'm looking at getting a few friends together and heading there for a long holiday. Even if it's just on person. I just want company! Don't particularly like the thought of travelling around a foreign...
Missions Trip!I know this is going to sound all Christian-y and weird, but I REALLY want to go to Australia, so I might go on a missions trip there:) What do you guys think?
aliadele 18-21, F 1 Response 3 Jul 22, 2013
To Meet Crocodile DundeeOne of the places I would love to go, I should add that I know some Australians here and in real life, and they are great people, really loving and good friends.
LordVoldemort 36-40, F 17 Responses 0 Mar 7, 2009
Get Lost In the OutbackI want to go there and never come back.
wikkedirish 31-35, M 0 Aug 5, 2008
hi my name is micheal i am lebanon i want helpsto go australia always for study and work and play basketball my number is 70/181265 and for the wo is helps mi and i like to live in country and respect people and thx very much
michel1234 22-25, M 1 Response 0 Jan 12, 2014
High On My ListOf the places I want to visit outside of the United States, Australia is high on my list. Happily for me, I was told recently by my boss that I'm being sent there soon for a project for 2 weeks. I asked if I could add on an additional week for vacation and she said...
Morgause 41-45, F 2 Responses 1 Aug 4, 2008
The Down UnderThis is definitely high on my list of places to go. What would be very nice is for a group of EPers to charter a trip there and have a great time. I want to go scuba diving out in the corral reefs ... and of course experience the OUTBACK. Tie me Kangaroo down sport.......
francis28340 61-65, M 3 Responses 0 Jun 18, 2008
I Want to Go to AustraliaWell this all started when I got a letter in the mail saying I was one of the students in my area to be qualified for this. Going to Australia in summer 09 sounds like so much fun and a chance to be somewhere I've never been before. But as soon as my dad got it he didn't even...
puppiluv 18-21, F 3 Responses 0 Sep 1, 2008
Very CloseI can't get any closer to Australia than where I am!!
Becnme 56-60, F 1 Jul 29, 2012
Yes and finally get to meet my forever favoriteonline best friend in person!!!!! :D :D
sexyinglasses 22-25, F 8 Oct 30, 2015
Australia, False Land Of Promise, Run By Greed, Intolerance And IgnoranceOz is a false land of promise. Highly marketed to attract and lure millions of tourists , immigrants and students every year. Once here, you will be treated the Aussie way : they will ripp you off constantly, and Aussies are friendly but they are not your friend. Speak with an...
pulsar78 31-35, M 3 Responses 5 Sep 14, 2012


text:
Plantation Police are looking for a man who stole a purse from the hostess stand at a Cuban restaurant.
The purse snatching occurred on June 6 at Padrino's located at 801 S. University Drive in the Fountains Shopping Center, police said.
Police said the suspect was loitering near the hostess stand. When no employees were around, he reached behind the stand and took the purse.
The purse and items inside it totaled to about $400, police said.
The suspect is described as a Latin male with a thin beard wearing a red and blue striped shirt and jeans. He was seen leaving in a gray car, police said.
Surveillance footage caught the incident on video.
Police are asking anyone with information to contact Plantation Police at 954-797-2118.
More Local Stories:
- Dad Delivers Baby at Home in Hialeah
- Man Left Beaten, Robbed and Nude During First Date: Deputies
- Miss USA Pageant Moving to South Florida, Donald Trump Says


text:
Heart Attack
Lesson 6 of 7
Objective: SWBAT identify factors that can lead to heart attack and atherosclerosis as well as ways to reduce the likelihood of having a heart attack.
Big Idea: This lesson utilizes an online simulation to help students understand how heart attacks occur, what people can do to prevent them, and how stents are used.
As the students enter the room they take out their journals and respond to the prompt: Think back to the pulse rate experiment you designed. What was your hypothesis? What were your controls and variables?
This question ties back to the students' work on a previous lesson: Blood Pressure - Flipped. Many of the students did not correctly write a hypothesis on the worksheet, so this exercise provides them with an opportunity to correctly write the hypothesis and provides me with the opportunity to review the elements of experimental design with the students.
When the students have had a couple minutes to write, I remind them to use the If...then... format that we established at the beginning of the year. I ask the students to make adjustments to their journals as necessary to reflect this understanding. I also ask the students to remind me of the difference between independent and dependent variables. I then call on volunteers to share their journal response with the class. After a student shares, I ask the class if they agree with the identified variables and controls.
I ask the students to explain what atherosclerosis is and why it is something they want to avoid. I also ask them to describe what a heart attack is, and they have a bit more difficulty with this question. Many of them have had family members who have had heart attacks, but the students are not quite sure what that means. As a way of reviewing the information from a previous lesson, I open the slides version of this flipped video and review the key information with the class
I then lead the students through the first portion of the online Heart Smarts simulation on the SMARTBoard. We review the various structures of the heart and discuss the two parts of heartbeat. We also review the definitions of atherosclerosis and heart attack. The visuals of the simulation help the students connect to the information as I am able to point to various parts of the animations and explain what they represent.
The students take out their Chromebooks and open The Case of the Ailing Heart worksheet, which they will be using for the day. This document includes questions about the simulation they will complete. I allow the students to work with a partner to complete the simulation, so they can discuss the information being learned and can share ideas with each other. I remind the students to answer the questions on the document as they complete the simulation. The first few questions on the document were reviewed earlier in the lesson, but the students may revisit the information, if they would like. Using this simulation activity addresses NGSS SP2 as the students interact with the online model. The Cross Cutting Concept of Systems and System Models as well as MS-LS1-3 are also addressed as the students review the manner in which the circulatory system interacts with the other systems of the body, specifically the respiratory system. As the students work through the interactive, they find that various factors can determine whether or not someone has a heart attack, whereby addressing NGSS Cross Cutting Concept Cause and Effect.
While the students work, I circulate through the room asking the students why they selected certain answers. During this time I am also able to explain the directions to the students, particularly the section in which they are determining food choices for the animated character. This portion of the activity is a little difficult to complete using a touchpad, as the students must select foods as they are moving quickly across the screen.
Breakdown of the simulation:
Act 1 - This act provides a review of the structures of the heart, the function of the heart, and heart diseases.
Act 2 - A review of medical tests (patient history, cholesterol test, body mass index, and electrocardiogram) used to determine a person's risk for heart attack is reviewed in this act.
Act 3 - In this act the students help Guy make positive choices about his diet, exercise, and responses to stress. A word of caution: In one of the stressful situation scenarios, Guy is working hard but his boss calls him a slacker and the students have three options for how to react to the situation. One possible reaction is to have Guy tell his boss to "Shove it." The correct answer is for Guy to ask his boss to explain his comment.
Act 4 - In this act the students complete an angioplasty on Guy.
Act 5 - This is a second version of act three, as students determine meals, exercises, and healthy responses to stress for Guy.
Act 6 - In this act the students grow a patch for Guy's heart using living cells.
Healthy Heart Quiz - The last portion of this interactive is a quiz that reviews all of the information covered in the interactive.
This Heart Smarts Review video provides a brief review of the interactive.
Resources (2)
Resources (2)
Wrap up
At the end of class, I ask the students to focus in on the summary section of the worksheet. I provide them with a couple of minutes to write down their thoughts and then I ask for volunteers to share their response with the class. This time of sharing helps to reinforce the learning goals for the activity and remind the students of some of the causes of heart disease as well as the way in which those causes can be avoided or reduced.
Student work sample one and student work sample two demonstrate the types of summaries I am looking for in this activity.


text: Maputo - Mozambique's main opposition party claimed on Tuesday that polls that gave a landslide victory to the southern African country's ruling party were rigged.With the votes counted from 89% of polling stations, last Wednesday's vote was set to give ruling party Frelimo a two-thirds majority in parliament and return incumbent President Armando Guebuza to office in an election that most international observers described as fair.But a spokesperson for Renamo, the party on track to claim second place, alleged the polls had been rife with "electoral crime".Election officials "sabotaged the October 28 elections from the voter registration phase until election day," said Ivone Soares, national spokesperson for Renamo.'Not free or transparent'Soares accused Frelimo of stuffing ballot boxes, switching voter registries, expelling Renamo members from polling stations and unfairly influencing election officials."This type of fraud demonstrates that the elections were not fair or transparent and is sufficient reason for them not to be recognised," Soares said.Renamo leader Afonso Dhlakama, headed for his fourth presidential election loss, also alleged electoral fraud and hinted at the possibility of violence."Either it's the end of democracy in Mozambique, or we take power by force," Dhlakama said following the vote, according to state news agency AIM.Fraud alleged after each pollRenamo fought a 16-year civil war against Frelimo's Communist government following Mozambique's independence from Portugal in 1975.The conflict ended with a 1992 peace agreement that paved the way for the country's first democratic elections.Renamo has not posed a military threat since the end of the war, and has failed to win the presidency or a majority in parliament in the four general elections since.The former rebel group has alleged fraud following each poll.Some international observers criticised a lack of transparency by election officials in last week's vote, though most praised the poll and none reported evidence of widespread fraud.