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Partner's Tax Return problems now we are together?(16 Posts)
Long story short - So me and my partner met and casually dated just over a year ago, then I fell pregnant and we decided recently to move in together. We are now living together and are making a joint claim for Tax Credits as I have a low income, but he works 40 hours and yet we were still advised to make the application. In looking through paperwork etc that he has kept (incredibly poorly I might add) I have noticed that he has been really sloppy with not returning tax assessment forms from a couple of years ago and hasn't even bothered changing his address with a few various house moves he has had over the last few years. He hasn't got good records of things like payslips, p60s etc and I'm at my wits end trying to work out how I go about helping him sort out this backlog of financial tax mess
Any advice appreciated
get him to get an accountant : the fees you pay them will be less than the amount they will save you both in further penalties and tax credits.
lots of helpful people on here
You can fill in the tax credits form and tick 'this is an estimate' then you can be fairly certain they will find out to the last pence what he owes and hound him forever that way you have been honest, you don't know exact figures.
I suspect the best way to start is not mother him and do his dirty work. Give him a kick up the bottom and make him do it all himself.
Can you claim tax credits if you aren't paying tax?
He has paid and still pays tax as he is PAYE and his taxes are taken off his pay by his employer. I believe from a couple of p60s and payslips from various years and jobs, he has no tax owing etc, but he just hasn't filled out the tax return assessments etc. And has letters and things stating he has incurred debts owing because of penalties in not filing and late filing. I am slowly trying to gather every single piece of paper I can so I can speak to CAB with him, but its a tough job trying to work out what he has and doesnt have
Oh dear - that does sound like a mess although if he has been paying tax through the PAYE system recently then that's something, but incurring fines etc with HMRC is a bad thing and he really needs to take it in hand to stop them spiralling out of control. Do you mean that he has outstanding self-assessment income tax returns to complete from previous self employment?
Either way you are in a quandary - either you sort it all out for him and he ends up doing nothing to help himself, leaving you frustrated and possibly resentful but able to claim tax credits, or you leave it to him and possibly miss out on money that you could be entitled to and which could help your family finances.
Assuming he was self employed prior to his current PAYE position, would he have been paid cash in hand? If not, then you could ask his bank for statements to get some idea of when money was going in to calculate his earnings? Or if it was cash in hand, would he had had emails or similar arranging the work? It sounds like a big job, which is probably why he is burying his head in the sand, but could you use a calculator to give you an estimate of how much you might be entitled to in tax credits in order to motivate him? If he thought of that as 'payment' for going through his finances and working everything out, it might encourage him to get to it.
And it might also be worth reminding him that nothing is worse than not knowing - having fines and penalties hanging over his head that could affect your credit for years to come is a nightmare. At least if he sorts it out, works out what is owed and comes up with a plan he will be able to work through it and get it sorted, even if it does take a while.
I hope you manage to persuade him, but if you want more advice then I am happy help as much as possible (mostly from my own self assessment experience and working for an accountant) and there are plenty of knowledgeable MNers who might be able to offer some more specific advice or point you in the direction of more resources that could be useful. Good luck!
Hi DoJo, thanks for your great response. I have sorted a little slot of time for us this weekend to sit and chat and go through what is here and there, where he has worked, how long for etc. I don't know if he was self employed in his previous job, because he says it was self employed. However, he received weekly statements from the company he carried out work for with the names and prices if the jobs he completed, the percentage he earned from the price of the job and then a final figure which subtracted a further 20% for tax. I'm not sure what this type of employment would be classed as, there was never a tax code and doesnt even state where the 20% tax reduction went! I thought its better to work backwards, so that we can at least complete tax returns for last year, then take care of older ones as the paper trails get increasingly sloppy and bare boned. Is this the best way to go about it? Or should we attempt to sort them all at once?
Thanks for your help everyone
If he was having tax deducted at source, then that's not self employment so he shouldn't have incurred any penalties from that. Is there any mention of National Insurance? Does he remember if and when he registered with HMRC? If they were taking tax and failing to pay it to HMRC then I would have thought he would have a good case to pursue the company he worked for for outstanding money, and HMRC is clamping down on 'false self employment' at the moment, so they should be able to help.
Sometimes, the best thing you can do is ring HMRC and ask them - I know it sounds like a daunting prospect, but every time I have spoken to them they have been really helpful, pointed out things that could help me and been more than happy to talk me through anything that I didn't understand. They will at least be able to tell you how to go about the next step of sorting everything out, and it's always reassuring to have the official line on these kinds of things, so might make you both feel better about tackling it!
Ah, you are in the black hole that is CIS returns.
Get an accountant.
there is no other way you will get this sorted out.
DoJo - you are mistaken I'm afraid in that you can be self-employed and have tax deducted at source. It is probably CIS as Talkinpeace says. I assume OP that he is some sort of builder/ plumber/ carpenter/similar tradesman?
As Talkinpeace says you really do need an accountant to get his stuff straightened out. A qualified accountant will know what they are doing and sort it out in a lot less time than you and hopefully with less penalties than you too.
They will also know the right things to set off against the income so that you pay as little tax as possible.
Sorry - I meant that if he was being taxed then it's not 'traditional' self employment where you incur a tax bill at the end of the financial year. So he shouldn't have an outstanding bill for tax if that has been paid by an employer, just for any penalties for failing to file etc. I wasn't clear, as I'm not really sure what the OP's partner's status is, so trying to simplify things too much (for myself as much as anything!). However, it is worth checking whether he was in a false self employment situation as that is also quite common in some industries.
Apologies OP - hope I haven't confused the issue any further, but it still might be worth calling HMRC for advice as that will be free in the first instance, and will help you work out what other help you might need!
But CIS is the follow on from SC60 and 714 : the freelance trades are the oldest recognised form of self employment (hence the archaic forms)
and CIS moved to net payment over ten years ago while still being UTTERLY self employment.
I am an accountant with 20 years plus of experience of sorting out the mess that subbies get themselves into.
You NEED an accountant and fat : their fees will be offset by the fines they can wangle you out of.
Make the call.
DoJo - it is still possible to end up with a a tax bill even if all your income has CIS 20% deducted at source. Ok, only if your earnings are higher but it is possible. The CIS is effectively a payment on account. Many of the lower earners get a refund and potentially a sizeable one at that.
It is however a complicated situation for OP to sort out.
Like talkinpeace, I too am an accountant with 20 years experience, most of it in accountancy practice. You really need someone to help you sort this. If it is simple it won't be too expensive and the costs will be more than offset by savings in time, emotion and more than likely tax.
I appreciate that - I took the OP at her word that her partner was PAYE, perhaps that was a mistake on my part and he is CIS. However, now there are more knowledgeable people on here I will bow out.
He was being deducted 20% tax before he received pay in the job he worked from May '13 until 30th August '13. He was only earning an average of about £200 per week (before tax) He was essentially cut loose because the company manager's son came back from a summer away and needed a job. My partner was then unemployed until October, broke his ankle and was laid off, and didn't find work again until Feb '14 which is PAYE. Sorry for not being clear, but thanks for all the advice. I am looking into an accountant as we found a few unopened HMRC letters that actually date back as far as 2008! He has never really been one to take care of these matters (stupidly) but we are working on a future together and don't wamt this mess looming over us forever.
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The Binding of Isaac hits retailers on March 16
The Binding of Isaac, the roguelike shooter from Super Meat Boy co-creator Edmund McMillen, has been met with plenty of success since its launch back in September. The game has managed to deliver impressive sales figures, and it's gone on to become a critically acclaimed indie game. The game received a great score of 8 / 10 here on GameZone, and it even secured the number 10 spot on our top 10 indie games of 2011 list.
Just like Super Meat Boy was eventually released at retailers, The Binding of Isaac is also getting a special physical release. Dubbed The Binding of Isaac: The Unholy Edition, the retail version of the game will come with some sweet extras. Included with the disc will be a neat poster, a soundtrack CD, and a 40-page "devzine."
Aside from all of these tangible goodies, gamers who pick up The Unholy Edition will also receive a Steam key. Oh, and did I mentioned that the game is DRM-free? Yeah, I thought you'd like to know that little detail.
No word on when The Unholy Edition will hit retailers yet. Edmund McMillen and Merge Games are sure to reveal that info in the coming months, though, and the game is expected to land on retailer shelves this year. If you have yet to play The Binding of Isaac, or if you're a big fan of the game and fancy yourself a collector, watch out for The Unholy Edition.
[Source: VG247]

subset: commoncrawl


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The Naked Baker, Jon-Marc McDonald, makes his most famous dessert to date, a Deep Dark Chocolate Cheesecake from the October / 2006 issue of Bon Appetit magazine. He also gets naked and highlighted in part 2 of the video.Part 2 and the full recipe after the jump
Deep Dark Chocolate Cheesecake Bon Appétit | October 2006
by Jeanne Thiel Kelley
In the '80s and early '90s, chocolate cheesecake was at the top of our list. The simple ingredients in this rich, dense version let a good boutique chocolate shine.Yield: Makes 12 servings
24 chocolate wafer cookies (from one 9-ounce package)
1 tablespoon sugar
1/4 cup (1/2 stick) butter, melted
1 9.7-ounce bar Scharffen Berger 70% Cocoa Bittersweet Chocolate,* chopped
4 (8-ounce) packages cream cheese, room temperature
1 1/4 cups plus 2 tablespoons sugar
1/4 cup unsweetened cocoa powder (preferably Scharffen Berger)
4 large eggs
3/4 cup whipping cream
6 ounces Scharffen Berger 70% Cocoa Bittersweet Chocolate,* chopped
1 tablespoon sugar
Bittersweet chocolate curls
*Use Ghirardelli 60%. Trust me!
For crust:
Preheat oven to 350°F. Butter 9-inch-diameter springform pan with 3-inch-high sides. Blend cookies in processor until finely ground; blend in sugar. Add melted butter and process until well blended. Press crumbs evenly onto bottom (not sides) of prepared pan. Bake just until set, about 5 minutes. Cool while preparing filling. Maintain oven temperature.
For filling:
Stir chopped chocolate in metal bowl set over saucepan of simmering water until melted and smooth. Remove bowl from over water; cool chocolate until lukewarm but still pourable. Blend cream cheese, sugar, and cocoa powder in processor until smooth. Blend in eggs 1 at a time. Mix in lukewarm chocolate. Pour filling over crust; smooth top. Bake until center is just set and just appears dry, about 1 hour. Cool 5 minutes. Run knife around sides of cake to loosen. Chill overnight.
For topping:
Stir cream, 6 ounces chocolate, and sugar in heavy medium saucepan over low heat until smooth. Cool slightly. Pour over center of cheesecake, spreading to within 1/2 inch of edge and filling any cracks. Chill until topping is set, about 1 hour. Do ahead: Can be made 3 days ahead. Cover with foil and keep refrigerated.
Release pan sides. Transfer cheesecake to platter. Top with chocolate curls. Let stand 2 hours at room temperature before serving.


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Coffee shop staff have donated coppers from their tips tray to a charity appeal.
Staff at Beans Coffee Shop in Stamford have been saving the coppers they earned this year for the Histiocytosis Research Trust.
The team chose to support the charity after taking part in a fundraising event earlier this year by posting an Easter egg in their shop window for a trail around the town
The event was part of a fundraising campaign launched by Paul and Andrea Scholes, of Kesteven Road, Stamford, in memory of their son Oliver who died of a rare blood disorder at the age of two.
Beans manager Tammy Ferry said: "As a mum of two my heart goes out to the Scholes family and it was an easy decision to choose such an important charity to support this year."
Staff also hosted a raffle to win a hamper and have raised around £50 altogether.
Oliver's mum Andrea, a reporter with the Mercury, said: "We're grateful to Tammy and her team for donating their hard-earned tips to our charity this year."


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Learn how to make gorgeous personalized candles with your favorite photo on them with an easy packing tape transfer. Easy handmade gift idea only takes about 15 minutes and costs just a few bucks!
To refill those tall candles DIY: Pressed Herb Candles - I can't wait to try this project! It actually looks really easy once you have all the wax and wicks. This will make a fabulous handmade gift!
Memories in a Glass Vial Bottle Bauble - trinkets and photos from different Christmases
Learn How to Quill a darling Heart Shaped Mother's Day Paper Craft Gift Idea via Paper Chase - Moms and Grandmas will love these pretty handmade works of art! The BEST Easy DIY Mother's Day Gifts and Treats Ideas - Holiday Craft Activity Projects, Free Pr
Still deciding on what to give Dad this Father's Day? If you can't decide, why not go with a sure fire DIY gift idea he'll appreciate, Father's Day cards!
DIY your Christmas gifts this year with GLAMULET. Turn a matchbox into a cute little camera and fill it with picture prompts. Perfect handmade gift for a friend who loves photography.


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[Photograph of Childers Classical Institute Alumni]
Description: Photograph of six men and women standing on stage. From left to right: O.M. Reynolds, De Leon; Miss Ada Sikes, Baird, first student to arrive on campus of Childers Classical Institute, 1906; Mrs. L.P. Davidson, Abilene; Charles McLaughlin, Lubbock, first student to register in Childers Classical Institute, 1906; D.M. Cranfill, Abilene; and Mrs. Nora Powers Hendrix, Buffalo Gap.
Date: November 1, 1952
Item Type: Refine your search to only Photograph


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TWO drivers have been fined more than $700 each for disobeying level crossing signals and driving around busted boom gates in Melbourne's southeast.
Police were called to the level crossing in Robinsons Rd, near McClelland Drive, in Langwarrin about 9.30pm on Friday after reports the boom gates were stuck down.
As police arrived, they encountered a female driver who was driving around the boom gate.
She told officers: "the three cars in front of me did it".
Another man, towing a large trailer, was also nabbed a short time after.
Both drivers were slapped with $722 fines and will lose four demerit points for disobeying the level crossing signals.
Frankston Highway Patrol Acting Sergeant Scott Woodford said it was lucky nobody was killed.
"I can't believe the risk some people take on the roads," he said.
"Not 30 minutes after these drivers were spoken to an unscheduled freight train came through that crossing."
He urged motorists never to take the risk at level crossings, as it was impossible to know whether signals were faulty or if they were signalling the approach of a train.
Originally published as Drivers fined over busted boom gates


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Do you have a go-to style of shirt in your wardrobe? I certainly do! The button-up blouse – I've got silk, chambray (solid and polka dot), pattern and of course staple neutrals (black, navy, white). When I'm having trouble putting together an outfit I know that I can throw on a button-up and look pulled together. These are a few of my favorites that I'd love to add to my closet.
1. New Boy polka-dot cotton shirt
2. Signature washed-silk crepe de chine shirt
3. Keeper chambray shirt
4. Everlanes new silk shirt (comes out today!)


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"President Bush announced tonight that he believes in democracy and that democracy can exist in Iraq. They can have a strong economy, they can have a good health care plan, and they can have a free and fair voting. Iraq? We can't even get this in Florida."
Related quotes
"We're busy exporting Democracy abroad to Afghanistan and Iraq, which is fine, but what we really need to do is a better job at making our Democracy work right here at home."
"If he thinks that it's so important for Iraq to have a U.S.-imposed sense of freedom and democracy, then he needs to sign up his two little party-animal girls. They need to go this war. They need to fight."
"In every well-governed state, wealth is a sacred thing; in democracies it is the only sacred thing"


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St Helens 38 Leeds 18
St Helens moved four points clear at the top of the Super League last night despite Leeds doing their utmost to frustrate them.
Two tries in the last seven minutes, from John Kirkpatrick to complete a hat-trick, gave a final scoreline which was a touch harsh on the visitors.
However, well led by Paul Sculthorpe Saints fully deserved to maintain their undefeated home record. The visitors were in contention at half-time with Saints conceding their first home try in three games thanks to a Keith Senior effort in the 37th minute.
Saints were down to 12 men at the time following Paul Newlove's 35th-minute dismissal to the sin-bin for interference. The visitors took advantage with a crossfield kick from Ben Walker, who finished with three goals from four attempts, which Richard Mathers collected before sending the centre over.
Leeds, trailing to tries by Kirkpatrick and Martin Gleeson inside 10 minutes, had looked as if they would collapse when Sinfield was sent to the sin-bin after 28 minutes and Saints scored a fine third try by Tommy Martyn.
Sculthorpe sent Darren Albert over early in the second half but Wayne Macdonald's 49th-minute try kept the Yorkshiremen in contention and Saints were grateful to two Sculthorpe penalties to keep Leeds at bay.
A 51st-minute try from Ewan Dowes set up a thrilling finish but Kirkpatrick scored his second try in the 73rd minute with the young wing completing his hat-trick two minutes from time to seal the issue.


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The rites of Maundy Thursday and Good Friday were offered last week in the parish church of San Ildefonso in Madrid, thanks to the clergy of the Institute of Christ the King Sovereign Priest. This parish church hosts Mass according to the 1962 Missal every Monday at 8:00 p.m., while two other churches in Madrid have this Mass every Sunday. (The full list of regular Masses according to the 1962 Missal in Spain can be found HERE.)
Una Voce Malaga posted the following photographs:
Good Friday - Commemoration of the Passion and Death of Our Lord


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- Home
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- Adobe® Dreamweaver® CS4: Level 1
Adobe® Dreamweaver® CS4: Level 1
You may want to make information available on the Internet. To achieve this, you need to create a website. In this course, you will design, build, and upload a website using Dreamweaver.
- Course Outline
You may want to make information available on the Internet. To achieve this, you need to create a website. In this course, you will design, build, and upload a website using Dreamweaver.
Introducing the Acend Modern Classroom Classes Guaranteed to Run
An assessment process takes place at the start of class that results in the creation of a personalized learning plan for each participant . We integrate each individual's specific project objectives with their skill gaps to create the learning prescription. The instructor assumes the role of consultant and guides each participant through the process of filling the critical gaps identified in the learning plan.Course Outline
Lesson 1: Getting Started with Dreamweaver
Topic 1A: Examine the Basic Concepts of Web Designing
Topic 1B: Explore the Dreamweaver Interface
Topic 1C: Customize the Interface
Lesson 2: Building a Website
Topic 2A: Define a Website
Topic 2B: Create a Document
Lesson 3: Working with Web Pages
Topic 3A: An Introduction to Cascading Style Sheets
Topic 3B: Format a Web Page
Topic 3C: Insert Images
Topic 3D: Insert Tables
Topic 3E: Import Data from Other Applications
Topic 3F: Organize Files and Folders
Lesson 4: Working with Reusable Site Assets
Topic 4A: Create and Use Library Items
Topic 4B: Update Library Items
Topic 4C: Use Snippets
Topic 4D: Create a Template
Lesson 5: Working with Links
Topic 5A: Create Hyperlinks
Topic 5B: Create Anchors
Topic 5C: Create Email Links
Topic 5D: Create Image Maps
Topic 5E: Create Image Link Rollovers
Lesson 6: Uploading a Website
Topic 6A: Ensure Accessibility
Topic 6B: Upload Files onto a Site
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Cancellations or postponements received more than ten business days prior to the first day of the course will be fully refunded less a $75 processing fee. The cost of the course is payable, in full, for any cancellations or postponements received within ten business days, or less, prior to the first day of the course.
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Disaster didn't strike the Maple Leafs on Monday.
For a brief, scary time during practice at the MasterCard Centre it just looked that way.
A Leafs team without Phil Kessel and James van Riemsdyk would be one in mountain of trouble, but — insert the sound of exhaling in Leafs Nation here — both will play against the Tampa Bay Lightning on Tuesday.
Kessel hobbled off the ice and later returned, while van Riemsdyk disappeared into the dressing room and didn't emerge.
Coach Randy Carlyle didn't so much as raise an eyebrow, no matter that two-thirds of his best line are nursing minor ailments.
"I have been told they are both available (when the Lightning visits the Leafs at the Air Canada Centre)," Carlyle said. "Players have various bumps and bruises, muscle strains, we have people with taped elbows and wrists and ankles. Those things happen over the course of the season.
"I hope you don't read too much into both of them (missing part of practice) … we would rather have both of them available (Tuesday) versus skating in a full practice."
Kessel has had wrist issues and had lower-body trouble on Monday. For van Riemsdyk, a lower-body problem also forced him to leave.
"It's not like we don't worry about it, but information was available before practice that they might only participate in part of it," Carlyle said.
Kessel, since skating in his first game with the Leafs on Nov. 3, 2009, has played in every one since, a streak of 336 games.
There's a Catch-22 about a team's best players (in most cases, never mind Tampa's Martin St. Louis, for example) playing in the Winter Olympics in Sochi.
The Leafs, with six games still to play before the Olympics, already are being asked what they plan to do with their time off.
NHL clubs can return to practice as early as Feb. 19, and apparently, that is in the cards for the Leafs, whose first game after the break is on Feb. 27 on the road against the New York Islanders.
While get-away-from-it-all travel to start the break is on the slate for most, every player has acknowledged that 18 days without games will be timely to relieve the aches and pains, bumps and bruises that all are experiencing. It's rare to see a player stroll past in the dressing room without an ice pack or tensor bandage taped to some part of his body.
But the Leafs' three Olympians — Kessel and van Riemsdyk with the United States, Nikolai Kulemin with Russia — are bound to be more sore when they return to Toronto. Of course, as top-line forwards, along with centre Tyler Bozak, Kessel and van Riemsdyk have been on the ice most.
St. Louis has had the Olympics on his mind, but for different reasons. In the 10 games since his general manager, Steve Yzerman, told him he was not going to Sochi, the 38-year-old has 14 points (eight goals and six assists), recording at least a point in every game. It's the longest current points streak in the NHL.
"He seems to be getting better with age," Leafs captain Dion Phaneuf said. "From what I have heard, he just keeps pushing himself off the ice to keep getting better.
"It's not simple to take the body on him. He is a guy who is very shifty. He's strong on his feet and he knows how to roll off guys. You have to be hard on him when you can, but you also have to be measured in the sense that you can't run at him and not take the right angle because he will make you pay."
The Lightning has managed to win despite the absence of Steven Stamkos, but it's a lineup that gets a lot more ordinary if St. Louis got hurt.
Perish the thought if the Leafs had to play without Kessel and van Riemsdyk.
"When you see them leave, you definitely wonder if they are okay," Phaneuf said. "This time of year, any time that guys feel they need a little bit of an extra rest or some time off from practice, I don't think there is any reason for them to push it too hard."


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Work undertaken at the John Innes Centre describes new Surface Plasmon Resonance (SPR) protocols to identify and footprint protein-DNA interactions in a cost effective and semi-automated way.
This work, published in Nucleic Acids Research, illustrates the application of these methods by locating specific binding sites for a bacterial transcription factor and accurately defining the protein footprints on the DNA. These observations were then verified by determining the structure of a representative protein-DNA complex using X-ray crystallography.
These new methods will appeal to those investigating protein-nucleic acid interactions as an alternative to traditional methods, such as electrophoretic mobility shift assays and DNase I footprinting.
The SPR protocols are based on an indirect DNA capture method that has been termed ReDCaT (Re-usable DNA Capture Technique). ReDCaT is now being offered as a service by Inspiralis, a company founded in 1995 by John Innes Centre researchers.
Explore further: Predicting protein binding sites on DNA
More information:
Stevenson, C. et al. (2013). Investigation of DNA sequence recognition by a streptomycete MarR family transcriptional regulator through surface plasmon resonance and X-ray crystallography, Nucleic Acids Research. nar.oxfordjournals.org/content … 6/07/nar.gkt523.full


text:
Once again, surprise was in the air in Moscow. For the second time in two months, the increasingly confident new Soviet leader, Mikhail Gorbachev, last week shook the Kremlin with a dramatic burst of changes at the top. Grigory Romanov, the man who some Western analysts believe had been Gorbachev's rival for the Communist Party leadership before the General Secretary's March 11 accession, was unceremoniously dropped from the ruling Politburo. One of the oldest and most familiar Kremlin figures of all, Andrei Gromyko, who has been his country's Foreign Minister for the past 28 years, was raised to the prestigious but...
Soviet Union Winds of Kremlin Change
Gorbachev's power grows as Gromyko is elevated and Romanov is demoted
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Primary tabs
'Tobacco on campus, in the community and beyond'
Wednesday, November 6, 2013 - 7:30pm to 8:30pm
Honsey Hall Room 314
It's not just about the possibility of living in a 'smoke-free' environment. Our speaker, Erin Simmons, from the American Lung Association, will elaborate on this issue in a local and global view. Tobacco industries are marketing in 3rd world countries, and unprotected child laborers are often poisoned by the chemicals used in tobacco fields while harvesting the leaves. Erin is passionate to create awareness, and is an excellent spokesperson for the ALA. Get involved. Be informed. Join us on Wednesday, November 6th, at 7:30pm, and be inspired to take action on a local and/or global scale. Sponsored by PAMA Mentors (Promoting Awareness, Motivation, and Action)


text:
Issuers Find Small Windows Into Bond Market
The European debt crisis has created a volatile environment in the U.S. investment-grade bond markets, making it difficult for potential issuers to gauge pricing. However, some companies have been able to take advantage of a recent brightening of investor sentiment to seize strong terms for their debt offerings.
For example, fertilizer manufacturer Mosaic Co., jumped into the bond market last week with its first-ever investment-grade bond offering after watching the market for mont


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Why Vodafone ruling is historic
Hindu Business Line
Jayesh Sanghvi
Tax Partner, EY
In the history of international tax litigation it would go un-contested that the Vodafone case was probably the most followed tax controversy of all times. While Vodafone won and that indirect transfer of Hutchison's India business cannot be brought to tax, the Supreme Court has done great service to the tax legal fraternity by elucidating some very pertinent rules of interpretation. Settled principles that have been tossed around, despite binding judicial precedents and absence of any contrary legislative amendments, are dealt with and explained.
Some of these are the cardinal principles of interpretation, look-at principle, tax planning vs. tax avoidance (McDowell and Azadi Bachao Andolan), motive test, principle of fiscal nullity, separate entity principle, interpretation of deeming fiction, source rule, etc. The judgment also pragmatically elucidates the difference between "pre-ordained" transactions for tax avoidance vis-à-vis a transaction for "investment to participate" while laying down certain guiding factors. Once the threshold of "tax avoidance" has been crossed by the bona-fides, taxation should follow the "rule of law".
Direct Tax Code
It is important to consider the relevance of some key observations of the SC, as below, in the light of the proposed Direct Tax Code (DTC):
The transaction cannot be "looked through" as the law provides for taxability of the gains arising from the transfer of a capital asset "situated" in India. A legal fiction has limited scope and purposive interpretation cannot expand its scope;
The structure, namely the CGP Vehicle to hold shares in the Indian Company was set up in 1994 and had been continued for many years. This was not a "fly by night" operator. There is an acceptance and acknowledgement of the fact that foreign companies invest in India through foreign holding or investment companies for both tax and business purposes;
It would not be possible to dissect the transaction of sale of shares into different components viz controlling interest etc., in the absence of any such understanding or agreement to that effect.
Beyond Taxability
Interestingly, the SC has travelled beyond the question of taxability and dealt with other factors such as foreign direct investment (FDI), investor confidence and consistency in tax policy that are corner stones for a developing economy like India. The SC has acknowledged the use of holding companies and investment structures by investors for commercial purpose and expressed that the use of these elements in international structures may not necessarily result in tax avoidance. The order also concedes that unless the anti-abuse provisions are incorporated in the law or limitation of benefits provisions are incorporated in the treaties, absent a specific provision, revenue authorities cannot look through a transaction.
At the same time, the SC also took cognisance of the conscious effort being made by the DTC, which by its very design, seeks to empower the Indian income-tax administration to reach out to what appears to be income earned and received abroad, but which has a clear Indian nexus.
In arriving at its conclusion, whether a "look through" aspect is envisaged under the current law for taxing offshore transactions, the SC did conclude that the current I-T Act does not cover the same. This conclusion was supported by comparing the provisions of the current I-T Act with the provisions proposed under the DTC. The second important factor that has relevance from a DTC perspective are the observations on tax avoidance vs. tax planning, use of holding companies and investment structures, and that a transaction cannot be dissected into separate components when what is being transferred are shares – lock, stock and barrel.
The DTC provides for introduction of the General Anti-avoidance rule (GAAR) that gives revenue the powers to declare any arrangement an impermissible avoidance arrangement. There is a fine distinction between tax planning and tax avoidance. In framing a GAAR that is sufficiently wide in its application, there is a serious risk to penalising bona-fide transactions. International experience suggests that GAARs have promoted uncertainty and litigation challenges. While the SC has advised that legal doctrines like "look through" and "limitation of benefits" being policy matters should be brought about by legislative changes rather than interpretive efforts, the most paramount is certainty.
From past experience, the predictable reaction is a slew of amendments in the forthcoming Finance Bill to negate impact of the SC verdict. Of course, it's not going to be an easy decision for the Government as it will have to strike a balance between tax collections and investor confidence that is driven by certainty. This is an opportunity to the Government for an image makeover on tax legislative front by moderating its response and truly promote certainty!


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An Information Based Strategy to Reduce North Korea's Increasing Threat: Recommendations for ROK & U.S. Policy Makers
Commander Fredrick "Skip" Vincenzo, USN
"Deterrence works, until it doesn't."—Sir Lawrence Freedman
The United States' current approach to North Korea does not fundamentally resolve the risks of its belligerent behavior nor halt the development of its nuclear weapons and ballistic missiles. As these capabilities are improved, there is greater potential that Kim Jong-un, the leader of North Korea—
confident he can deter a regime-threatening reaction—will attempt a violent provocation to achieve political objectives but in doing so miscalculates and instead sparks a crisis which escalates disastrously. While the United States has contingency plans for a wide range of conflict scenarios, executing them would be extraordinarily costly—the military capabilities Pyongyang has now amassed would inflict catastrophic damage.
James Clapper, the U.S. Director of National Intelligence, has repeatedly warned that Pyongyang is "committed to developing a long-range, nuclear-armed missile that is capable of posing a direct threat to the United States…" and that "North Korea has already taken initial steps toward fielding
this system…"1 With such a capability, Kim is attempting force the international community to accommodate him to avoid conflict. However, he could underestimate U.S. resolve, which in turn would ignite conflict. If the Kim regime falls, a nuclear-armed, fragmented military could strike the
United States.


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Olympus, Blue Glacier
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This is Elk Lake, about 15 miles in and I think it was 2500 feet. This camp was full and getting dark, so we hiked back to Martin Creek Camp which was empty, closer to good running water, about 5 minutes away. We climbed Olympus the next day with a 4AM start. This photo was actually taken on the way out, 9/4/06
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After 35 Years (Trip Report)
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Mount Olympus (Mountain/Rock)
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text: Fans and bettors made the Breeders' Cup World Championships' first appearance at Churchill Downs in six years a big one with record numbers for all-sources and on-track handle.Breeders' Cup officials on Nov. 5 released an unofficial all-sources total of $138,687,855, but fully expected the total to climb above $140 million by the time figures were collected from all the foreign pools that participated in the Nov. 4 World Championships simulcast.The unofficial figure represented an 11.9% jump over the previous record of $123,978,241 set during last year's event held at Belmont Park, and marked the fifth straight year a record was set for total handle.The on-track handle figure of $18,259,971 nearly mirrored the increase of all-sources handle, rising 11.7% above the previous mark of $16,346,688 accumulated during the 2003 Breeders' Cup at Santa Anita Park.An unofficial all-sources handle number of $132,713,503 was wagered on the eight Breeders' Cup races alone this year, up 14% from $116,434,571 last year. That figure is also expected to rise after officials account for all the pools."The handle exceeded everyone's expectations," Breeders' Cup and National Thoroughbred Racing Association interim chief executive officer Greg Avioli said Nov. 5 to those assembled for the traditional day-after breakfast conference. "It can only be attributed to the quality of horses, the quality of field size, and the quality of promotion by ESPN."Steve Sexton, president of Churchill Downs, echoed Avioli's comments. "That really is an indication of what a great card can do," he said. "These events don't just happen without a lot of effort. The fact that we had records makes it that much more satisfactory."ESPN televised its first-ever Breeders' Cup, following a run by NBC since the first event was first staged in 1984 at Hollywood Park."If you saw what they did, you know that a lot of hard work went into it," Avioli said.When pressed for a handle estimate the day before the races, Ken Kirchner, senior vice president of product development for the NTRA and Breeders' Cup, said he thought $135 million would be attainable."We've worked hard to make this the best betting day of sports," he said. "This is not just the Super Bowl of racing, but the Super Bowl of wagering."Kirchner said separate pools still needed to be tallied from countries such as Italy, South Africa, and Mexico, which were among the collection of more than 30 countries participating in Breeders' Cup wagering. Kirchner said wagering in France alone jumped 20% to $4.2 million. A total of $4,786,481 was wagered on the Ultra Pick 6, and two winning tickets worth $1,450,707 were realized. One ticket was purchased at Hinsdale Greyhound in New Hampshire, while the other was purchased through XPressBet in Oregon. There were 85 consolation tickets worth $11,318 each.The on-track attendance of 75,132 was the third highest for a Breeders' Cup and trailed only the all-time mark of 80,452 and runner-up total of 76,043, which were also recorded at Churchill (in 1998 and 2000, respectively).Churchill also is the site of the other two plus-70,000 attendance marks in Breeders' Cup history -- 71,671 in 1994 and 71,237 in 1988. The 1991 event at the Louisville, Ky. complex drew 66,204."I was asked when we were coming back to Churchill for the Breeders' Cup," Avioli said, "and I said we could be coming back as early as 2008."Next year's Breeders' Cup is scheduled to be held at Monmouth Park in Oceanport, N.J., the first time that venue has hosted the event.


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Nursing Home Sued By Its Residents. A local nursing home is being sued by one of its former residents for abuse and neglect. The lawsuit was filed this week against Chugiak Senior Center on behalf of Cleo Metcalf.
Cleo's daughter, Madonna Porter, says the center neglected her mother.
Porter says the staff at Chugiak failed to maintain its assisted living center and failed to properly check up on Metcalf.
In April of this year porter visited her mother and had to take her to the hospital.
The doctor found Ms. Metcalf extremely dehydrated, with sunken in eyes and a severe yeast infection of the mouth.
Reports say these symptoms were a direct result of improper care at the center.
Lawsuit To Improve Laws And Rights
Porter filed the lawsuit to improve laws and rights for people in assisted living centers and to keep this type of neglect from happening again.
"The motivation was we've gotta fix this. It's not just my mom. You look around any facility and you see hopeless ness. That's what you see. You see complete despair. And my moms lucky she has me. So now I have to be the voice for others."
Cleo Metcalf is now being cared for at her daughter's house by a personal care assistant.
Porter says after her mother was found ill Chugiak did attempt to make some changes.
We tried to contact Chugiak Senior Center, officials there declined to comment.
Need Legal Help Regarding Nursing Home?
The personal injury attorneys at Parker Waichman LLP offer free, no-obligation case evaluations. For more information, fill out our online contact form or call 1-800-YOURLAWYER (1-800-968-7529).


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Jellybots by The Jelly Empire for MoCCA Festival (April 28/29)
The Jelly Empire sure is busying herself up something fierce for her appearance at the coming MoCCA Festival in NYC, with the return of Bat-tuttz & Jelly Wonder, as well as Jellactic Troops galore, and not to mention a brand new series of Jellybot 2.0 - all with accomplice Argonaut Resins!
[Track by JDevious from the 'W.A.T?' Brighton
and Throw Some Shapes Crew in Brighton, UK]


text: (The following statement was released by the rating agency) LONDON, April 07 (Fitch) Fitch Ratings has downgraded IKKS S.A.S.'s (IKKS) Long-Term Issuer Default Rating (LT IDR) to 'CCC'. Fitch has also downgraded HoldIKKS S.A.S.'s senior secured notes to 'CCC'/RR4 (50% recovery) and IKKS Group S.A.S.'s super senior revolving credit facility (RCF) to 'B-'/'RR2' (90%). The downgrade reflects the substantial credit risk to which IKKS's lenders are now exposed. This results from four quarters of negative like-for-like (LfL) sales, a contraction of consolidated EBITDA during 2016 and low visibility over a potential recovery of sales. In addition, the company now has significantly tight liquidity due in part to the fact that while covenants on the RCF have been temporarily reset, they remain tight in relation to the company's potentially weak performance in 2017. Finally, based on preliminary reported 2016 figures Fitch calculates that leverage has materially increased. Further trading underperformance could make the leverage positon unsustainable. KEY RATING DRIVERS Trading Underperformance: IKKS reported on 5 April 2017 a LfL revenue decline of -5.8% for 2016, resulting from consistently negative performance (LfL) during each quarter of the year (-0.8% in Q116, -4.1% in Q216, -16.3% in Q316, -3.4% in Q416) as the company's collections were not received well by customers and had to be marked down. IKKS's total revenue in 2016 only grew by 1.0% yoy and EBITDA contracted by 36%. This was in spite of significant store openings. We estimate that its 2016 EBITDA margin dropped to 12.4% (2015: 19.6%). Operational Challenges Continue: Execution risk has increased. The head of design at the main division IKKS Women, appointed in this role from mid-2014, has recently left the company. Her replacement will arrive in June 2017 but we believe it will take some time to turnaround IKKS Women's operating performance. IKKS's operating performance is likely to remain challenging in 2017 and we have consequently cut sales growth expectations for 2017-2019 to at best 1%, compared to 2-4% in our previous rating case forecasts. In the oversupplied clothing retail industry, repeated collection misses can quickly lead to customer disaffection and materially affect cash-flow generation. Weakening Free Cash Flow: IKKS has been persistently funding working-capital outflows over 2014-2016. In 2016 we we estimate that the EUR5.4 million outflow, although better than our forecast of EUR11 million, led to negative free cash flow (FCF) of EUR6 million. It is possible that through tighter working-capital controls and a shift of store openings towards the more asset-light model of affiliated stores, annual working-capital outflows may moderate to around EUR2 million between 2017 and 2019. Overall cash-flow absorption could be limited if the company's products sell well, but IKKS is exposed to a heightened risk of collection miss. Increasing Leverage: Based on our preliminary calculation, 2016 FFO-based net leverage has jumped to 8.7x from 2015's already high 6.7x. Based on our expectation of continued weak trading performance, in the absence of an equity injection from the company's equity sponsors, we do not expect this metric to fall below the negative sensitivity guidance of 8.0x over 2017-2019. Tight Covenant, Liquidity Headroom: Fitch expects an inventory-led slowdown of the cash conversion cycle to continue in 2017, leading to permanent use of IKKS's RCF and/or ancillary facilities of EUR30 million during the rest of the year, which will probably further increase by EUR5 million to EUR10 million in the third quarter when inventories tend to peak. The company will fully rely on debt drawdowns. IKKS has successfully reset the RCF maintenance covenant last September and has complied with the covenant at end-Q416 and end-Q117. However, any further EBITDA contraction would immediately put pressure on the already tight covenant headroom and prejudice the company's ability to draw on its RCF. Recoveries for Debt Instruments: Recovery rates for the debt instruments are based on Fitch's post restructuring going-concern estimate. Fitch applied a discount of 0% to the 2016 EBITDA of EUR42.7 million. After applying a distressed EV/EBITDA multiple of 5.0x and customary restructuring charges, the rating for the super senior RCF is 'B-' with a Recovery Rating 'RR2' reflecting a cap of 90% recovery rate for the French jurisdiction. We expect IKKS to frequently draw on an uncommitted ancillary facility separately provided, which currently amounts to EUR15 million. We treat this debt as a de facto committed line, and have included it as a super senior claim in the debt waterfall. The EUR320 million senior secured notes, which are secured by certain share pledges, bank accounts and intercompany receivables, are rated 'CCC', the same level as IKKS's IDR at 'CCC', derived from a Recovery Rating of 'RR4' (50% recovery rate). DERIVATION SUMMARY IKKS has a high concentration on France and its core brand IKKS Women. It is less well positioned than competitor Group SMCP in the affordable luxury clothing market. SMCP is more diversified geographically and its total revenue grew 16% in 2016. IKKS's total revenue only grew by 1.0% despite 82 new store additions. Compared to New Look Retail Group Ltd ('B-'/Stable Outlook), IKKS is about 5x smaller in total revenue. New Look reported a 3.2% revenue decline in the financial year to March 17, but its multichannel sales platform (stores, e-commerce, international and franchise) is a key differentiating and success factor in the fast-fashion business. New Look also has a more comfortable liquidity position than IKKS, with no material debt maturity until 2022. IKKS's FFO adjusted gross leverage is also higher than New Look's FFO adjusted gross leverage at around 7.0x. No Country Ceiling, parent/subsidiary or operating environment aspects impacts the rating. KEY ASSUMPTIONS Fitch's key assumptions within our rating case for the issuer include: - sales growth ranging from 0.2%-1% pa;. - EBITDA margins (incl. creation costs) around 13%; - inventory-led working-capital outflow around EUR2 million pa over 2017-2019; - capex at EUR15 million in 2017, falling towards EUR10m in 2019 (excluding creation costs); - EUR30 million to be drawn under the RCF in 2017-2019. RATING SENSITIVITIES Future Developments That May, Individually or Collectively, Lead to Positive Rating Action - Evidence of sustainable turnaround in sales and EBITDA trajectory - Improving liquidity position Future Developments That May, Individually or Collectively, Lead to Negative Rating Action - Further deterioration in trading performance leading the company towards default on its RCF - Breach of maintenance covenants of RCF resulting in further liquidity erosion LIQUIDITY Increased Reliance on External Liquidity: In order to support operations, most notably to finance working-capital needs, we have projected IKKS will consistently use the RCF and/or ancillary facilities for at least EUR30 million (EUR15 million drawn at end-2016), and generally more in the third quarter when inventory investments tend to be the highest. We project IKKS will still need to rely on its committed RCF and uncommitted bilateral facility to close its funding gap at the end of 2017. FULL LIST OF RATING ACTIONS IKKS S.A.S. -Long-Term IDR: downgraded to 'CCC', from 'B-'/Negative Outlook HoldIKKS S.A.S. -Senior secured bond: downgraded to 'CCC', from 'B' IKKS Group S.A.S -Super senior revolving credit facility: downgraded to 'B-', from 'B+' Contact: Principal Analyst Maggie Cheng, CFA Associate Director +44 20 3530 1689 Supervisory Analyst Elena Stock Director +49 69 76 80 76 135 Fitch Deutschland GmbH Neue Mainzer Strasse 46-50 D-60311 Frankfurt am Main Committee Chairperson Giulio Lombardi Senior Director +39 02 879087 214 Fitch Italia S.P.A. 20123 Milano, Via Morigi, 6. Summary of Financial Statement Adjustments: - Not readily available cash: Fitch estimates that IKKS will need to keep EUR15m of cash on balance sheet for trade working capital funding. - Operating leases: Fitch adjusted IKKS's debt by adding 8x of annual operating leases of EUR27.5m in 2016. - Financial debt reported by IKKS: adjusted by taking out EUR9.9m of accrued interest. - Shareholder loan: Fitch assigned 100% equity credit to EUR69.3m shareholder loan. - Creation costs: Fitch treated EUR5.6m capitalised creation costs in 2016 as SG&A and reduced capex accordingly. Summary of Financial Statement Adjustments - Not readily available cash: Fitch estimates that IKKS will need to keep EUR15m of cash on balance sheet for trade working capital funding. - Operating leases: Fitch adjusted IKKS's debt by adding 8x of annual operating leases of EUR27.5m in 2016. - Financial debt reported by IKKS: adjusted by taking out EUR9.9m of accrued interest. - Shareholder loan: Fitch assigned 100% equity credit to EUR69.3m shareholder loan. - Creation costs: Fitch treated EUR5.6m capitalised creation costs in 2016 as SG&A and reduced capex accordingly. Media Relations: Peter Fitzpatrick, London, Tel: +44 20 3530 1103, Email: email@example.com. Additional information is available on www.fitchratings.com. For regulatory purposes in various jurisdictions, the supervisory analyst named above is deemed to be the primary analyst for this issuer; the principal analyst is deemed to be the secondary Applicable Criteria Country-Specific Treatment of Recovery Ratings (pub. 18 Oct 2016) here Criteria for Rating Non-Financial Corporates (pub. 10 Mar 2017) here Recovery Ratings and Notching Criteria for Non-Financial Corporate Issuers (pub. 21 Nov 2016) here Additional Disclosures Dodd-Frank Rating Information Disclosure Form here _id=1021866 Solicitation Status here Endorsement Policy here ALL FITCH CREDIT RATINGS ARE SUBJECT TO CERTAIN LIMITATIONS AND DISCLAIMERS. PLEASE READ THESE LIMITATIONS AND DISCLAIMERS BY FOLLOWING THIS LINK: here. IN ADDITION, RATING DEFINITIONS AND THE TERMS OF USE OF SUCH RATINGS ARE AVAILABLE ON THE AGENCY'S PUBLIC WEB SITE AT WWW.FITCHRATINGS.COM.. PUBLISHED RATINGS, CRITERIA, AND METHODOLOGIES ARE AVAILABLE FROM THIS SITE AT ALL TIMES. FITCH'S CODE OF CONDUCT, CONFIDENTIALITY, CONFLICTS OF INTEREST, AFFILIATE FIREWALL, COMPLIANCE, AND OTHER RELEVANT POLICIES AND PROCEDURES ARE ALSO AVAILABLE FROM THE CODE OF CONDUCT SECTION OF THIS SITE. DIRECTORS AND SHAREHOLDERS RELEVANT INTERESTS ARE AVAILABLE AT HTTPS://WWW. FITCHRATINGS.COM /SITE/REGULATORY. FITCH MAY HAVE PROVIDED ANOTHER PERMISSIBLE SERVICE TO THE RATED ENTITY OR ITS RELATED THIRD PARTIES. DETAILS OF THIS SERVICE FOR RATINGS FOR WHICH THE LEAD ANALYST IS BASED IN AN EU-REGISTERED ENTITY CAN BE FOUND ON THE ENTITY SUMMARY PAGE FOR THIS ISSUER ON THE FITCH WEBSITE. Copyright © 2017 by Fitch Ratings, Inc., Fitch Ratings Ltd. and its subsidiaries. 33 Whitehall Street, NY, NY 10004. Telephone: 1-800-753-4824, (212) 908-0500. Fax: (212) 480-4435. Reproduction or retransmission in whole or in part is prohibited except by permission. All rights reserved. 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Users of Fitch's ratings and reports should understand that neither an enhanced factual investigation nor any third-party verification can ensure that all of the information Fitch relies on in connection with a rating or a report will be accurate and complete. Ultimately, the issuer and its advisers are responsible for the accuracy of the information they provide to Fitch and to the market in offering documents and other reports. In issuing its ratings and its reports, Fitch must rely on the work of experts, including independent auditors with respect to financial statements and attorneys with respect to legal and tax matters. Further, ratings and forecasts of financial and other information are inherently forward-looking and embody assumptions and predictions about future events that by their nature cannot be verified as facts. As a result, despite any verification of current facts, ratings and forecasts can be affected by future events or conditions that were not anticipated at the time a rating or forecast was issued or affirmed. The information in this report is provided "as is" without any representation or warranty of any kind, and Fitch does not represent or warrant that the report or any of its contents will meet any of the requirements of a recipient of the report. A Fitch rating is an opinion as to the creditworthiness of a security. This opinion and reports made by Fitch are based on established criteria and methodologies that Fitch is continuously evaluating and updating. Therefore, ratings and reports are the collective work product of Fitch and no individual, or group of individuals, is solely responsible for a rating or a report. The rating does not address the risk of loss due to risks other than credit risk, unless such risk is specifically mentioned. Fitch is not engaged in the offer or sale of any security. All Fitch reports have shared authorship. Individuals identified in a Fitch report were involved in, but are not solely responsible for, the opinions stated therein. The individuals are named for contact purposes only. A report providing a Fitch rating is neither a prospectus nor a substitute for the information assembled, verified and presented to investors by the issuer and its agents in connection with the sale of the securities. Ratings may be changed or withdrawn at any time for any reason in the sole discretion of Fitch. Fitch does not provide investment advice of any sort. Ratings are not a recommendation to buy, sell, or hold any security. Ratings do not comment on the adequacy of market price, the suitability of any security for a particular investor, or the tax-exempt nature or taxability of payments made in respect to any security. 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Due to the relative efficiency of electronic publishing and distribution, Fitch research may be available to electronic subscribers up to three days earlier than to print subscribers. For Australia, New Zealand, Taiwan and South Korea only: Fitch Australia Pty Ltd holds an Australian financial services license (AFS license no. 337123) which authorizes it to provide credit ratings to wholesale clients only. Credit ratings information published by Fitch is not intended to be used by persons who are retail clients within the meaning of the Corporations Act 2001


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Caves - Vinyl Record
by Tristen
- Product Code:
- Label/Make:
- Pupsnake
- Genre/Model:
- Country
- Description:
- Vinyl LP - Sealed
- 794504222760
- Description
- Track Listing
- Reviews
- Glossary
-American Songwriter
Pop hooks and pure inspiration
NPR All Things Considered
"Her addictive debut is full of such moments: catchy refrains with multiple meanings, ear-tugging melodies with hidden hooks. She flaunts a philosophy major's palette amidst echoes of vintage rockabilly and girl group pop: Gods battle, queens bid their rule, girlfriends enable druggy lovers."
Rolling Stone
"Tristen Gaspadarek has crafted a confident, poignant folk-pop debut that never wants for hooks, and manages to undercut its sing-songiness at every turn with unflinching lyrics and mature songwriting."
- The Onion AV Club
"Tristen comes from Nashville, TN and the Jenny Lewis school of modern, God-fearing country, but she caught up to her contemporaries and surpassed them in one fell swoop. As soon as the vocals kick in on the opener "Eager for Your Love," it's impossible not to listen to this record all the way through. Man this girl can sing."
Shes been Nashvilles best-kept secret, but this single-named chanteuse is poised for bigger and better things with the recent release of her sprightly new album of baroque folk-pop. Charlatans at the Garden Gate glimmers with traces of Neko Case, the Shangri-Las, and maybe just a touch of Loretta Lynn."
The Boston Globe
"With or without Tristen's acute capacity to portray relationships and ideology gone wrong, Charlatans is a musical document billowing over with rich, vintage hues and irrepressible hooks, her reverence for the lions of pop music and confident sense of self all meted out in the same breath."
-Nashville Scene
"This week, with the release of her confident debut, Tristen reminds us just what it was we loved about her to begin with."
- Paste
"She brings a blossoming pop sensibility to her witty, not-as-sweet-as-it-seems country."
-Wall Street Journal
2. Goldstar
3. Easy Out
4. Catalyst
5. Winter Night
6. House of War
7. Dark Matter
8. Monster
9. Forgiveness
10. Island Dream
11. Startling News
There are no reviews for this product.
Vinyl records are able to capture the purest quality of recorded music in true form. This is possible because the initial recording is captured on an analog source (usually tape) for the ultimate in High Fidelity sound, it is then pressed onto virgin vinyl. Analog recordings capture the bottom end (or bass) while adding sweetness to the high end (or treble) better than any digital recording ever could. Analog systems are still commonly used before they are digitally transferred to CD. This means that the sound then is altered in the transfer process when CD's are produced. The word fidelity means accuracy and faithfulness. High Fidelity sound is faithful to the original sound made by the artist, capturing maximum accuracy of what was intended for the listener to hear. Vinyl records capture those sounds for the ultimate High Fidelity listening experience!
180/200 GRAM Vinyl LP
These vinyl records are produced with 180 or 200 grams of high definition premium grade virgin vinyl. This is a higher quality audiophile pressing than the typical vinyl record of 100-120 grams. These limited edition LP's are manufactured with the hi-fi enthusiast in mind. A 180 or 200 gram LP is sometimes also referred to as an audiophile pressing, there is a higher bass response and an even warmer High Fidelity sound. 180 or 200 grams LP's are typically manufactured in limited amounts and are considered collectables, commanding a higher price.
Typically, a vinyl reissue is a repressing of an original LP, usually extracted from the recording's master-tapes. In some cases, reissues are remastered to lower surface noise and improve overall sonics. Reissues help preserve the music of an original recording, especially when original LPs become unavailable or can no longer be found. Reissues can be pressed on a variety of thickness from 150 gram to 200 gram and offer a great opportunity for records collectors to own many classic recordings.
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My tablet wouldn't turned on, but now, It is turning on but the screen is not working. The tablet itself is working, sounds, wifi, even Touch screen.
But the screen, is just a gray screen with a minimum brightness.
Anything guys?
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How to Potty Train a Puppy
I Need Your Help . . . Potty Training Tips For a New Puppy
This troublesome question comes from our newest community group, PetSugar Q and A:
I just got a new puppy; he is about 10 weeks old. He is the sweetest thing but I am having such trouble trying to train him to pee on the newspaper or pee pad. I want to train him to eventually only pee outside when I let him out. I have tried giving a treat when he uses the designated space but it is few and far between.
Anyone have any tips?
Image Source: Getty


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Too many requests
a few nights later (sunday, to be exact) evil me spends money for the "Death by Chocolate" gelato experience at Tre Scalina in Piazza Navona. Hubby discovers a group of LDS missionaires in the Piazza – i wasn't standing next to hubby, moments later missionaries approach me to "share a message." I guess licking gelato on the Sabbath might be one way people would think you are NOT mormon. lol.
love the post. just wondering, has anyone ever been able to see someone who is not Caucasian and also guess correctly that they are Mormon? not trying to offend, just wondering.]]>


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Could the gambling controversy now shadowing Wayne Gretzky, his wife Janet, Rick Tocchet and unnamed National Hockey Leaguers somehow help the game's profile among average American sports fans?
"I actually think it's not a bad thing as long as it is confined and (NHL commissioner) Gary Bettman deals with it aggressively," Marc Ganis, president of Chicago-based Sports Corp Ltd. consulting, told New York Newsday. "This actually puts hockey more on the news pages, not necessarily in the way you want it, but it still is a cover story. Wayne Gretzky and his beautiful wife are good art, and that always attracts attention. The more casual fan might say: 'Wait a minute. Hockey season is going on!' "
But Newsday also spoke to David Carter, executive director of the Sports Business Institute at the University of Southern California, who said the league's post-lockout image will suffer.
"The NHL needs this to go away soon," Carter said. "It could be a drip, drip, drip the rest of the season ... if the only time the everyday fan gets exposed to hockey is with a scandal, that doesn't help."
Tocchet and two other men are facing gambling-related charges in New Jersey. No request has been made from state police to enlist help from Canadian law enforcement branches in the investigation.
Brown back in town
The depleted Marlies expect to have NHL veteran defenceman Brad Brown back in the lineup tonight when they begin key back-to-back home games.
Brown has been out since Jan. 10 with an abdominal pull.
"Brad's an important guy and it became especially hard on us after we lost some defencemen (Jay Harrison and Andy Wozniewski) to the Maple Leafs," Marlies coach Paul Maurice said yesterday.
Both Harrison and Wozniewski were returned to the farm for the Olympic break. Toronto meets the Syracuse Crunch at Ricoh Coliseum at 7:30 p.m. tonight (The Score) and then the Rochester Americans at 7 p.m. tomorrow (Leafs TV).
Syracuse is the club right ahead in front of the fourth-place Marlies in the AHL's Northern Division, while Rochester is directly behind them.


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Over 1.8 million nonprofits and charities for donors, volunteers and funders
Causes: Recreation & Sports, Sports
Mission: Assist 200 low income pacific islanders secure academic and athletic scholarships and grants, provide sat workshops, financial aid workshops, clinics, special events and educational presentations
Programs: Assisted over 200 low income high school age students secure athletic and academic scholarships totaling over $2. 3 million in grants, financial and scholarship funding. Provided multiple sat workshops, financial aid workshops and educational presentations. Provide clinics and camps to 500 low income student athletes. This includes all expenses related to the clinics and combines, including printing of materials, travel expenses and event expense


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©2008 Peter F. Drucker Literary Estate; (P)2008 HarperCollins Publishers
"Comprehensive - Maybe too Comprehensive"
This audio book is very comprehensive and for my purpose, a bit too comprehensive. I listened to it once an I am only relistening certain chapters. There are a lot of topics around "management and the public institution" very philosophical management topics, details (e.g. John Smith, 1873-1935) etc.
But the chapters that I found useful, definitively have a lot of "beef" on it. Listening to the speaker for prolonged times can be strenuous (e.g. his voice is following me even after it's off...)
"Not just management, but really good advice"
No matter what you consider your role in the workplace to be, there will be something in this book to improve it. The personal insights and wisdom which come in the last few chapters are particularly enlightening, and are astoundingly good advice to anyone who will listen.
"Super Interesting Listen"
I have to admit, I was a little scared o take on an almost 20hr audiobook on the topic of management. I've heard Drucker referenced enough though to know that he is the man to follow in this subject area.
The narrator was great and helped keep my interest.
Overall I was very pleased with the full 20hrs and at the end felt like I could keep going. I think a lot went over my head, but there were a few gems that made an impact on my thinking about life and business.
One thing I like about a book like this is that when I come back around to it after gaining more experience in work and life, there will be more for me to take away.
I would recommend this book if you have an interest in business and or leadership.
"Not just for business or corporate types -"
One of the most valuable things I have ever read.
My only regret - I am 48 - I wish I had read it 20 years ago.
Still - I can still use this as a map out the rest of my professional life and mentor others.
Simple, easy to understand explanation of complex topics.
He amazing predicts the time and nature of the "mid-career crisis" and how to address it. Very validating!
Peter Drucker's insights are fascinating to listen to. With this book, it's a very wide-reaching survey of seems to be everything he ever wrote. My only complaint was the lack of focus, but in some ways, it was nice to think outside the box on seemingly random issues. The narrator has a very posh accent that I think lends well to the content, but the first 30 minutes or so of the book is narrated by the co-author/editor, who sounds like a drunken dockworker.
A must for any one with any interest in management. A fantastic resource and very engaging narration. Strongly recommend.
"Like listening to a textbook being read."
Probably not, I would rather read the material myself.
The narrator was dry and bland. I will admit though that the material was pretty cut and dry.
The information in the book was thorough and informative but I ended buying the hardcopy because "Management" makes a much better read than it does a listen. It was like listening to professor read a textbook word for word.
"Worth the investment !"
I would recommend the investment in time and money for this aufiobook. I bought the original edition of the book first and could not start it because it always seemed like a monumental task. The audiobook of the revised version helped me get over the hurdle. It is well read except for a few mispronunciations. The content is fantastic and condenses most of Druckers thought about the subject matter.
"For very patient people only"
Although I have really tried, I was not able to finish the entire book. Apart from the fact that the reader's voice is a bit annoying, the author likes to hammer every point thoroughly by repetition... over and over again. This book could potentially be 90% shorter by removing repetition. There are a few interesting points in this book to be honest, but it just doesn't justify the time spent reading it.
"Not slick, not sexy--just sane and sound"
Just about anything Peter Drucker ever wrote is worth reading and usually worth re-reading. However, there are two advisory notes about this audiobook. First, the text is not an update of Drucker's 1973 classic, "Management: Tasks, Responsibilities, Practices," which is the closest thing to the one essential management book I know of. It's a compilation assembled from parts of that book and various articles he wrote in the 1980s and 1990s. Second, the narrator has a pompous, lecturing tone that quickly grows old. It's taken me months to finish this, because I can't stand listening to him for more than 30 minutes or so. What a pity they couldn't find a reader who understood that audiobooks are listened to by individuals, not by lecture halls.
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text: Getty Images [ Don't Say You Heard It From Me But, Did You Know…Harpo By Tony Bravo September 7, 2011 Oprah Winfrey's production company is called "Harpo"....it's Oprah spelled backwards..!! Category: Music Tags: Harpo, oprah winfrey Send to a friend! Share on Facebook Share on Twitter Pin it! Reddit This! Share on Tumblr!


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Welcome To The Online Home Of Youngstown Technical Services (YTS)
Welcome to the online home of Youngstown Technical Services (YTS). YTS is a small business started right here in Boardman TWP, OH. We are a locally owned and operated business focused on serving our community and the tri-state region. As well we service the entire northeast Ohio region. YTS's top goal is to offer an affordable technology service to our community and the region we serve. YTS prides itself on the ability to offer the best possible service at an affordable cost. We will never price gouge any customer ever for any reason. We believe there is no job that is too small or unimportant because if you are calling with a concern about a product, this becomes an instant priority to our company to repair or service whatever piece of technology you may have. Youngstown Technical Services offers a wide variety of services that will fit your budget and fit your time frame. At YTS we repair and service desktop and laptop computers. As well we service and repair home and commercial networks and servers. Also we service and repair video game consoles. We offer broadband, DSL, phone line, T.V cable, and any other media cabling service and repair. Our company is capable of successfully executing and completing any project or repair no matter how big or small the job may be. YTS can do any job from computer maintenance and service for your home or office, Deploy and install new devices in your home or office network, Setup or upgrade small home or office networks, Create a new network from the ground up for your small or medium sized office, "rough in" cable for your building or home that is under construction.We can successfully complete any projects you assign us too.Youngstown Technical Services appreciates our customers and take the time to educate and explain in plain English to our customer what kind of work we are conducting in their home or business. We believe you give us your hard earned money and it is our responsibility to the customers to know where there hard earned money is going and by doing this we do our best to give our customers peace of mind. We also pride ourselves on our loyal customers and our customers understand where their money is going when we are performing a service, repair, or project and the customer understands we are the best value for their money and we are the best technology firm in the northeast Ohio and tri-state region. Call now for any and all your technology needs.
Business Operations
Our business is much like many other businesses in America. We are a small business focused on serving our community. As well as providing an affordable service to all our customers. We are a small but efficient operation. We are open Monday through Friday 8AM to 8PM. If we cant answer your call we will call you back as soon as possible. As well we offer in home or office service. Also we offer after hours service and weekend service to better serve our customers. Our standards rates are, 30.00 fuel surcharge, 50.00 diagnostic, regular lobar rates are 50.00 an hour. The after and weekend hours are, 40.00 fuel surcharge 70.00 diagnostic, after and weekend labor rates is 70.00 an hour.
Discounts and Charities
Youngstown Technical Services gives the most discounts and donates more to charity than any other technology firm in North East Ohio and the tri-state region. We offer discounts for senior citizens, students, teachers, military,police and firemen. As well 10% of all our annual profits is donated to the Juvenile Diabetes Foundation. So when we service and repair your technology needs you can feel good that you are helping give back to a child in need. Discounts do not apply on weekend and after hour service and repair.
Contact Us
You can contact David Sirman to setup a service call to your location or drop your computer or laptop off at our location.
Phone: 419-557-2360
Email: firstname.lastname@example.com
Address: 8120 Stadler Ave #3 Youngstown, OH 44512
Phone: 419-557-2360
Email: email@example.com
Address: 8120 Stadler Ave #3 Youngstown, OH 44512


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Volunteer fair planned
Stan Stricker
Monday, March 23, 2009
A "Volunteer Fair" is planned for Tuesday at the Rock County Job Center.
United Way of North Rock County Volunteer Network Coordinator Julie Cunningham says the fair is a great way for would-be volunteers to explore opportunities at several area agencies.
Cunningham says 20 different agencies will be represented during the fair from 11:30 til 1:30.
Last updated: 9:49 am Thursday, December 13, 2012


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Effects of Sildenafil on Choroidal Thickness in AMD
This study has been terminated.
(Inadequate support to complete recruitment/data analysis.)
Duke University
ClinicalTrials.gov Identifier:
First Posted: April 12, 2013
Last Update Posted: June 23, 2015
Information provided by (Responsible Party):
Duke University
- Full Text View
- Tabular View
- Study Results
- Disclaimer
- How to Read a Study Record
Choroidal thinning has been hypothesized to partake in the pathogenesis of age-related macular degeneration (AMD), but it is not known if increasing choroidal thickness may potentially alter the disease course. Past studies have shown that a single dose of the phosphodiesterase type-5 inhibitor sildenafil citrate can increase choroidal thickness in young healthy patients. The investigators hypothesize that sildenafil may also increase choroidal thickness in eyes with AMD and perhaps potentially reduce AMD progression. Alternatively, if sildenafil has minimal effect on choroidal thickness in eyes in patients with AMD, such results may suggest that choroidal vascular compliance or stiffness is reduced in this condition. Patients seen at the Duke Eye Center with a diagnosis of AMD or age-matched control subjects with no macular pathology will be administered a single 100mg oral dose of sildenafil citrate (Viagra®; Pfizer), and undergo EDI-OCT imaging before and after treatment. Images obtained will be used to measure choroidal thickness, as well as central macular thickness (CMT) and macular volume (MV). Choroidal thickness changes after a single-dose sildenafil treatment in AMD patients will be compared with age-matched control subjects using standard statistical methods. By also correlating choroidal thickness changes with functional (visual acuity) and anatomical (CMT & MV) changes, the investigators hope to further their understanding of the choroid's role in aging and AMD pathogenesis. The safety of a single dose of sildenafil citrate will be addressed by excluding any patients with risk factors or using medications that are contraindicated for sildenafil as determined by careful informed consent and a study questionnaire.
|Age-related Macular Degeneration
|Drug: Sildenafil citrate
|Phase 2
|Study Type:
|Study Design:
|Allocation: Non-Randomized
Intervention Model: Single Group Assignment
Masking: None (Open Label)
Primary Purpose: Health Services Research
|Official Title:
|Effects of Sildenafil on Choroidal Thickness in Age-Related Macular Degeneration
Resource links provided by NLM:
Genetics Home Reference related topics: age-related macular degeneration
MedlinePlus related topics: Macular Degeneration
Drug Information available for: Sodium citrate Sildenafil Sildenafil citrateU.S. FDA Resources
Further study details as provided by Duke University:
Primary Outcome Measures:
- Change in Choroidal Thickness as Assessed on Enhanced-Depth Imaging Optical Coherence Tomography (EDI-OCT) [ Time Frame: Baseline, 1 hour, and 3 hours post-treatment ]
Secondary Outcome Measures:
- Change in Central Foveal Thickness as Assessed by Optical Coherence Tomography (OCT) [ Time Frame: Baseline, 1hour, and 3 hours post-treatment ]
|Study Start Date:
|March 2013
|Study Completion Date:
|May 2014
|Primary Completion Date:
|May 2014 (Final data collection date for primary outcome measure)
|Assigned Interventions
Active Comparator: Healthy Controls
Healthy individuals >65 years old without ocular disease, who will be given a single dose of 100mg sildenafil citrate, then imaged with EDI-OCT to determine a change in choroidal thickness
Drug: Sildenafil citrate
Single dose of 100mg Sildenafil citrate
Other Names:
Experimental: AMD patients
Age-related macular degeneration (AMD) patients >65 years old without other ocular disease, who will be given a single dose of 100mg sildenafil citrate, then imaged with EDI-OCT to determine a change in choroidal thickness
Drug: Sildenafil citrate
Single dose of 100mg Sildenafil citrate
Other Names:
Information from the National Library of Medicine
Choosing to participate in a study is an important personal decision. Talk with your doctor and family members or friends about deciding to join a study. To learn more about this study, you or your doctor may contact the study research staff using the contacts provided below. For general information, Learn About Clinical Studies.
|Ages Eligible for Study:
|65 Years and older (Adult, Senior)
|Sexes Eligible for Study:
|Accepts Healthy Volunteers:
Inclusion Criteria:
- has been diagnosed with AMD (362.50-52) or healthy controls as detailed above
- at least 65 years of age
- capable and willing to provide consent
Exclusion Criteria:
- History of previous photodynamic therapy (PDT), intravitreal corticosteroid injection, macular focal laser photocoagulation, panretinal photocoagulation, ocular ionizing irradiation, transpupillary thermotherapy, or any vitreoretinal surgeries
- History of central serous chorioretinopathy, polypoidal choroidal vasculopathy, uveitis, or diabetic retinopathy
- History of amblyopia, glaucoma, retinal detachment, retinal dystrophy, ocular trauma, ocular tumor, proliferative retinopathy, or epiretinal membrane with distortion of central macula
- History of myopia of more than 6 diopters (D) spherical equivalent
- History of uncontrolled diabetes or hypertension
- Current use of oral phosphodiesterase type 5 inhibitors (including sildenafil, avanafil, lodenafil, mirodenafil, tadalafil, vardenafil, udenafil, zaprinast)
- Current use of systemic corticosteroids
- Any contraindication to sildenafil use, including history of cardiovascular disease or stroke, hepatic cirrhosis (Child-Pugh A and B), severe renal impairment (creatinine clearance <30mL/min), anatomical deformation of the penis (such as angulation, cavernosal fibrosis, or Peyronie's disease), disorders predisposing to priapism (e.g. sickle cell anemia, multiple myeloma, or leukemia), or current use of organic nitrates, alpha-blockers, or potent cytochrome P450 3A4 inhibitors
Contacts and Locations
Information from the National Library of Medicine
To learn more about this study, you or your doctor may contact the study research staff using the contact information provided by the sponsor.
To learn more about this study, you or your doctor may contact the study research staff using the contact information provided by the sponsor.
Please refer to this study by its ClinicalTrials.gov identifier (NCT number): NCT01830790
Please refer to this study by its ClinicalTrials.gov identifier (NCT number): NCT01830790
|United States, North Carolina
|Duke Eye Center
|Durham, North Carolina, United States, 27710
Sponsors and Collaborators
Duke University
|Principal Investigator:
|Sharon Fekrat, MD
|Duke University Eye Center
More Information
Additional relevant MeSH terms:
|Responsible Party:
|Duke University
|ClinicalTrials.gov Identifier:
|NCT01830790 History of Changes
|Other Study ID Numbers:
|First Submitted:
|April 10, 2013
|First Posted:
|April 12, 2013
|Results First Submitted:
|April 29, 2015
|Results First Posted:
|May 14, 2015
|Last Update Posted:
|June 23, 2015
|Last Verified:
|April 2015
Additional relevant MeSH terms:
Macular Degeneration
Retinal Degeneration
Retinal Diseases
Eye Diseases
Citric Acid
Sildenafil Citrate
Calcium Chelating Agents
Chelating Agents
Sequestering Agents
Molecular Mechanisms of Pharmacological Action
Vasodilator Agents
Phosphodiesterase 5 Inhibitors
Phosphodiesterase Inhibitors
Enzyme Inhibitors
Urological Agents


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Arbroath Academy extends a warm welcome to all our prospective pupils and their parents/carers.
Arbroath Academy was opened in 1962 and we have just celebrated our 50th Anniversary. Many changes have taken place during the 50 years. But what is at the heart of everything we do is the learning and the achievements of our young people.
At Arbroath Academy we believe that every young person will:
A list of school holiday dates can be accessed here: Angus Council School Holidays
© 2013 Arbroath Academy


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Have a Other in menu edit and that is where wine installed dvdshrink.
But if tho it is selected it doesn't show up in popup menu "Other" tree is missing?
Bug? Way to enable it?
Cinnamon Doesn't show Other?
Please post suggestions for improvement of Cinnamon here
3 posts • Page 1 of 1
Re: Cinnamon Doesn't show Other?
I have had something like this before and the way I fixed it is by rebooting. At least it worked for me. Try it and see, though you should not have to reboot to see a menu item in the menu list but that is how it was for me.
May you have good thermals.
Re: Cinnamon Doesn't show Other?
Thanks the issue was lack of human attention. As wasn't selected in menu editor.
3 posts • Page 1 of 1


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Update on Nokia 3650 pricing
Argos blazes trail!
Thanks to everyone who wrote in about Nokia 3650 pricing - all six of you. The 3650 is available -sim free - now in Finland for €550, a whopping £376.11 at today's currency rate.
That sounds like very early adopter price to us. UK retailers expect sim-free prices to kick off in at around £320 inc. VAT (approx €469) That's sounds more like the US $450-$500 being quoted in Asia.
But as volumes ramp up, prices should come down a little in Europe. UK retailer mPhone is offering a sim free Nokia 3650 on pre-order at £279.65 inc. VAT (approx €409). But it is quoting an estimated delivery date of May.
As the price quoted is very close to what we understhand Nokia's wholesale price to be, it is difficult to see the sims-free version falling much further, Unless, of course, the 3650 is an absolute turkey and punters stay away in droves.
And with a contract? Argos, of all places, is touting the 3650 with a T-Mobile Pay as You Go in its catalogue for £299.95. (not £229 as we said earlier) It's available from March 15. ®


text:
The Stranger Within DVD
Starring Estella Warren, William Baldwin, Sarah Butler, Kim Bodnia, Ole Dupont, Roohullah Rohei Hasani, Vivienne McKee, Jeffrey Pierce, Claire Ross-Brown, Katia Winter
Directed by Adam Neutzsky-Wulff
Adam Neutzsky-Wulff directs this thriller starring Estella Warren, William Baldwin and Sarah Butler.
With his actress wife Emily (Warren) recovering from a traumatic experience, Robert (Baldwin) takes her for a relaxing break on a sun-drenched island to recuperate.
The plan backfires spectacularly when a distressed young woman (Butler) arrives at their holiday home covered in blood and relating a tale of her boyfriend's gruesome death.
Robert believes they have no option other than to help the girl, but Emily is suspicious of the stranger and believes they are in danger.
What does the future hold in store for the couple and their visitor?
- Format: DVD
- Region: 2
- Certification: (15)
- Catalogue number: CDRC0136
- Studio: Sony Pictures Home Ent.
- Release date: 17/02/2014
- Genre: Thriller
- Colour: Colour
Free Home Delivery
on all orders
Pick up orders
from local bookshops


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Two journalists - Abdul Wahab of Express News and Pervez Khan of Waqt TV - were among 40 people killed in Pakistan yesterday in twin suicide blasts.
A purported Taliban spokesman claimed responsibility for the attack in Ghalalnai, the main town in the district of Mohmand, about 110 miles northwest of Islamabad.
The victims were inside an administration compound where government officials, tribal elders and members of local anti-Taliban militia were meeting.
*On Sunday, Altaf Chandio, the bureau chief of the Sindhi language channel, AWAZ (Voice), was shot dead outside his house in Sindh by unidentified attackers.
Aidan White, general secretary of the International Federation of Journalists, said: "Journalists across Pakistan are rightly angry that there has not been an effective response by the authorities to the wave of violence against journalists.
"They must act quickly to protect our colleagues and to eliminate the threat of impunity in the killing of journalists."


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Father: James HILL
Mother: Sarah GRISWOLD b: 30 SEP 1662 in Wethersfield, Hartford Co., Connecticut
Marriage 1 Ephraim BUSHNELL b: 14 FEB 1675 in Saybrook, Middlesex Co., Connecticut
RootsWeb.com, Inc. is NOT responsible for the content of the GEDCOMs uploaded through the WorldConnect Program. If you have a problem with a particular entry, please contact the submitter of said entry. You have full control over your GEDCOM. You can change or remove it at any time.


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Lowering Medical Device Costs: Q&A With Gavin Fabian of MedPassage
Q: Providers are feeling the pressure to lower costs associated with care in the market place today. How are device companies responding to their needs?
Gavin Fabian: Device companies recognize their medical center customers are growing more price conscious and that growing their market share will require a strategy that focuses on offering more cost efficient solutions. This is much easier said than done, as many device companies have exorbitant operating costs that make it challenging to lower their product prices.
If you look at the financial statements of most device companies, you would find that about 40 percent of their budgets are used to market and sell their products. These are unsustainable costs, especially in an environment that will only see continued pricing pressure. Companies that want to meet the cost conscious needs of medical centers are pursuing alternative and more efficient sales and marketing channels, among other cost cutting measures.
Q. What opportunities are available for providers looking to cut costs on commonly used implants?
GF: The majority of spine and orthopedic implants have been around for years, and surgeons are proficient at using them without a sales representative in the operating room. Medical centers can save money on these stable technologies by working with device companies that will offer their products without a sales representative in exchange for reduced pricing.
Our medtech software company, MedPassage, provides medical centers with access to these device companies in a price transparent online market. As an option, most products are offered with free clinical support for the first three cases to ensure seamless transition to stable technologies from other manufacturers. Product prices on MedPassage.com are usually 50 to 70 percent below industry averages.
Q: How can surgery centers and physicians make the transition away from having sales representatives in the OR as smoothly as possible?
GF: It is important to first carefully define which devices can be safely utilized without a sales representative in the operating room. There is not a standardized list, as each surgeon has differing levels of expertise with different technologies.
In addition, medical centers can greatly help themselves by training their own operating room technicians and staff to become product specialists on the devices used in their facilities, rather than continue outsourcing clinical support to outside sales representatives. Many hospitals and surgery centers have begun implementing training programs around this objective, and it appears to be a growing trend.
Q: Where is there room for new products and continued innovation in this cost-conscious healthcare environment?
GF: There will always be a market for innovative products that achieve better patient outcomes. However, in this cost conscious healthcare market, medical centers are growing skeptical of elegant marketing and a good sales pitch. It is paramount that device companies include robust clinical studies in their commercialization strategy, as medical centers increasingly demand clinical data when making purchasing choices, including analysis of cost efficiency when compared to the standard of care.
Q: Where do you see the device company sales and distribution heading in the future?
GF: I believe we will see the device sales model move closer toward the current pharmaceutical model, where fewer sales representatives service larger territories. Pricing pressure and slower market growth simply will not allow these companies to compensate their sales forces as they have in the past. The sales people that excel at selling and bringing on new customers will be compensated well, but the days of a salesman making high six figure incomes, by spending their days inside the operating rooms of a few busy surgeons, are coming to end.
More Articles on Medical Devices:
16 Spine Devices Receive FDA 510(k) Clearance in November
Morton Hospital Purchases Robotic Orthopedic Surgery System
Max Reinhardt Named Worldwide President of DePuy Synthes Spine
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text:
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Amber StevensThe startlingly gorgeous Stevens doesn't get a lot of funny stuff to do in 22 Jump Street. But her vivacious beauty is so eye-catching that, to be fair, you have to wonder why the movie considers Jonah Hill a loser for hanging out with her while Tatum and Russell become buddies. Stevens' Maya ends up providing a dollop of sweetness to the proceedings, particularly given the reveal that her father is you-know-who. Stevens will next be seen in the horror film Jessabelle.
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text:
aarola_5803941wrote a review of SealLine Boundary Dry Pack on September 22, 2011
Great Boundary Waters Pack
I was sick of using a trash bag inside my Duluth Packs during my trips up to the BWCA, so I figured I would get one of these to try them out.
The waterproofing of the pack worked perfect. All of my stuff stayed dry even with a downpour on the second day. Just like any pack without an internal/external frame, it takes a few times packing it to find the correct way to make it comfortable. I would recommend getting smaller stuff sacks to place things in so you know where everything is.
I got the 70L and was able to fit a 2p tent, 2 sleeping bags, clothes and all of our cooking gear/food into the bag. I'm glad I didn't get the 115L as that would've been a lot bigger than I was looking for.