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Worldwide Tax News
EU Council Authorizes Start of Brexit Negotiations
The Council of the EU has announced that the Council, meeting in an EU27 format, has adopted a decision authorizing the opening of Brexit negotiations with the UK and formally nominating the Commission as EU negotiator. The Council also adopted the negotiating directives for the talks, which provide for a phased approach (previous coverage). The Commission will now need to agree with the UK on the dates for the first negotiating sessions, with the first formal meeting between the EU and the UK negotiators likely to take place in June.
OECD Publishes Discussion Draft on Hard-to-Value Intangibles
On 23 May 2017, the OECD announced the release of a discussion draft on implementation guidance for hard-to-value intangibles (HTVI) based on the approach developed as part of BEPS Action 8. The discussion draft presents the principles that should underlie the implementation of the HTVI approach and provides a number of examples to clarify the implementation of the HTVI approach in different scenarios. The discussion draft also includes a section explaining the interaction between the HTVI approach and access to the mutual agreement procedure under applicable tax treaties.
Comments on the draft, which should focus on the implementation guidance and not the approach to pricing HTVI, are due by 30 June 2017.
Spain Publishes Draft Order on Form 232 for Disclosure of Tax Haven Transactions
The Spanish Ministry of Treasury and Public Administration has published the draft order on Form 232 for the purpose of reporting transactions with related parties in tax havens. Traditionally, this information has been reported in Form 200 with the tax return, but for tax periods beginning on or after 1 January 2016, Form 232 is to be used instead, including certain new reporting conditions. No legislative changes are required for the change, and the order will enter into force after it is published in the Official Gazette.
Transactions to be reported in Form 232 include:
- Transactions carried out with the same related person or entity if the aggregate amount of transactions exceeded EUR 250,000 (market value) in the period;
- Transactions carried out with the same related person or entity if the transactions are of the same type, use the same valuation method, and the amount exceeded EUR 100,000 (market value) in the period; and
- Transactions carried out with the same related person or entity if the transactions are excluded from simplified documentation and the aggregate amount exceeded EUR 100,000 (regardless of valuation method) in the period (new reporting condition).
Simplified documentation refers to the documentation requirements for taxpayers whose annual turnover is below EUR 45 million. Excluded transactions for which simplified documentation cannot be applied include intangible asset transactions, real estate transactions, and certain others.
Regardless of meeting any of the above thresholds, any transactions with the same person or entity that are of the same type and use the same valuation method must be reported if the amount exceeded 50% of the taxpayer's turnover for the period (new reporting condition).
The due date for submitting Form 232 is 1 May to 31 May following the tax year, but for the first year (tax year 2016) it will be due 1 November to 31 November. In general, it must be submitted electronically.
Click the following links for the draft order and Form 232 (both in Spanish language).
EU Council Agrees on Draft Directive on Dispute Resolution with Certain Compromises
The Council of the EU has announced that agreement has been reached on a new system for resolving double taxation disputes within the EU during a 23 May 2017 meeting of the Economic and Financial Affairs Council (ECOFIN). The new system will be introduced through a draft Council Directive that sets out a harmonized and transparent framework for solving disputes with set procedures and timeframes. This is meant to cover all taxpayers in the EU that are subject to taxes on income and capital covered by relevant bilateral tax treaties and the Union Arbitration Convention (90/436/EEC), and in particular, cases where the mechanisms of the relevant treaty or the Convention are not effective in reaching timely resolution for a dispute.
The draft Council Directive requires dispute resolution mechanisms to be mandatory and binding with clear time limits, including that a taxpayer may initiate a mutual agreement procedure, under which Member States must reach an agreement within two years. If the procedure fails, an arbitration procedure is launched to resolve the dispute within specified timelines. For this purpose, an advisory panel (commission) would be established with independent arbitrators and representatives of each Member State involved. The advisory panel issues an opinion for eliminating the double taxation in the disputed case, which is binding on the Member States involved unless they agree on an alternative solution.
During the meeting, the Council agreed on certain compromises, including:
- Agreement on a broad scope of disputes that can be covered with the possibility, on a case-by-case basis, of excluding disputes that do not involve double taxation;
- Agreement that independent arbitrators must not be employees of tax advice companies or have given tax advice on a professional basis, and unless agreed otherwise, the panel chair must be a judge; and
- Agreement that Member States may agree to setting up a permanent structure (standing committee) to deal with dispute resolution cases.
The Council will adopt the draft Directive once the European Parliament has given its opinion. Once adopted and published in the Official Journal, Member States will have until 30 June 2019 to transpose the Directive into domestic laws and regulations. The Directive will apply from 1 July 2019 for disputes in relation to tax years beginning on or after 1 January 2018.
Dutch Consultations on Proposals to Extend Dividend Withholding Obligations to Cooperatives and VAT Deduction Adjustment Rules for Costly Services
The Dutch government has launched public consultations on proposals to extend dividend withholding obligations to cooperatives and related changes, and to extend value added tax (VAT) deduction adjustment rules to certain services.
This proposal concerns issues involving the use of cooperatives as holding companies in international structures. Under current rules, public and private limited liability companies are liable to withholding tax, while cooperatives, even when acting as holding companies, are not. To resolve the differing treatment, the proposal would expand the dividend withholding tax obligation to qualifying interests in holding cooperatives (at least 5%), if in the previous year, at least 70% of the actual activities of the cooperative consisted of the holding of participations or the direct or indirect financing of related entities. In addition, other related changes include:
- Extending the withholding exemption that applies for EU/EEA countries to also apply for third countries that have concluded a tax treaty with the Netherlands that includes dividend provisions, subject to anti-abuse provisions; and
- Amending anti-abuse provisions under current law to bring them in line with EU law and treaty anti-abuse provisions.
The changes are intended to take effect 1 January 2018. Click the following link for the consultation page (Dutch language). Comments are due by 13 June 2017.
This proposal would bring certain services within the scope of the VAT deduction adjustment rules that apply for capital goods. Under current rules, an adjustment scheme applies where the input VAT is initially deducted based on the use of the good (in taxable/exempt activities) and if the use of the good changes in future years, a proportionate correction is made for the input VAT claimed, which depending on circumstances could be a positive (refund) or negative (supplement payment) for the taxpayer. For immovable property the adjustment period is ten years and for movable property it is five.
As proposed, similar rules would apply for so-called "costly services" (kostbare diensten) that are capitalized on the balance sheet over several years, i.e., have the same characteristics of capital goods. For such services related to immovable property the adjustment period would be ten years and for other services the adjustment period would be five. As with capital goods, if there is a change in activities for which the services are used, it could be a positive or a negative for the taxpayer.
The changes are intended to take effect 1 January 2018. Click the following link for the consultation page (Dutch language). Comments are due by 15 June 2017.
TIEA between Argentina and Turkmenistan Signed
On 27 April 2017, officials from Argentina and Turkmenistan signed a tax information exchange agreement. The agreement is the first of its kind between the two countries and will enter into force once the ratification instruments are exchanged.
Bulgaria Approves Signing of BEPS Multilateral Instrument
The Bulgarian Government has announced that it has approved the signing of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which is scheduled to take place in Paris on 7 June 2017. The BEPS MLI is for the purpose of implementing the treaty-related measures developed as part of the BEPS Project without needing to separately amend each bilateral treaty. This includes measures developed as part of BEPS Action 2 (Hybrid Mismatches), Action 6 (Preventing Treaty Abuse), Action 7 (Preventing Artificial Avoidance of a PE), and Action 14 (Improving Dispute Resolution).
Update - Protocol to Tax Treaty between Cyprus and San Marino Signed
According to a release from the Cyprus Ministry of Finance, an amending protocol to the 2007 tax treaty with San Marino was signed on 19 May 2017, and not a new treaty as previously reported. Details of the amendments will be published once available.
SSA between Japan and Luxembourg to Enter into Force
The social security agreement between Japan and Luxembourg will enter into force on 1 August 2017. The agreement, signed 10 October 2014, is the first of its kind between the two countries and will generally apply from the date of its entry into force.
CbC Exchange Agreement between Norway and U.S. Signed
On 22 May 2017, the U.S. IRS published the bilateral competent authority agreement signed with Norway on the exchange of Country-by-Country (CbC) reports. The agreement is effective from the latter date of signature, which is reportedly 11 May 2017 (version published by IRS does not indicate signed date).
The agreement provides that pursuant to the provisions of Article 28 (Exchange of Information) of the 1971 income and property tax treaty between the two countries, as amended, each competent authority will automatically exchange CbC reports received from each reporting entity resident for tax purposes in its jurisdiction, provided that, on the basis of the information provided in the CbC report, one or more constituent entities of the MNE group of the reporting entity are resident for tax purposes in the jurisdiction of the other competent authority, or are subject to tax with respect to the business carried out through a permanent establishment situated in the other jurisdiction.
With respect to fiscal years beginning on or after 1 January 2016, CbC reports are to be exchanged as soon as possible and no later than 18 months after the last day of the fiscal year of the MNE Group to which the CbC report relates. With respect to fiscal years beginning on or after 1 January 2017, reports are to be exchanged no later than 15 months after the last day of the fiscal year.
Update - Tax Treaty between Saint Kitts and Nevis and the United Arab Emirates
The income and capital tax treaty between Saint Kitts and Nevis and the United Arab Emirates was signed on 24 November 2016. The treaty is the first of its kind between the two countries.
The treaty covers Saint Kitts and Nevis general income tax on individuals and on bodies corporate and proprietorships. It covers U.A.E. income tax and corporation tax.
Article 3 (Income from Hydrocarbons) provides that the treaty will not affect the right of either one of the Contracting States to apply their domestic laws and regulations related to the taxation of income and profits derived from hydrocarbons and its associated activities situated in the territory of the respective Contracting State.
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or other engaged personnel in a Contracting State if the activities continue for a period or periods aggregating more than 9 months.
- Dividends - 0%
- Interest - 0%
- Royalties - 0%
The following capital gains derived by a resident of one Contracting State may be taxed by the other State:
- Gains from the alienation of immovable property situated in the other State (but the tax charged will be reduced by 50%);
- Gains from the alienation of movable property forming part of the business property of a permanent establishment in the other State; and
- Gains from the alienation of shares in a company deriving more than 50% of their value directly or indirectly from immovable property situated in the other State (exemption for shares listed on a recognized stock exchange).
Gains from the alienation of other property by a resident of a Contracting State may only be taxed by that State
Both countries apply the credit method for the elimination of double taxation.
The treaty will enter into force once the ratification instruments are exchanged, and will apply from 1 January of the year in which it was signed (1 January 2016).
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Review for Thoroughbred Collision Center-Kent
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Category: Collision
Service Date: 11/19/2012
Review Created: 11/27/2012
This review was collected via phone interview by Customer Research Inc.

subset: commoncrawl


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10 College Football Coaches We Wouldn't Want to Piss offFebruary 26, 2013
10 College Football Coaches We Wouldn't Want to Piss off
Coaches are often some of the most intense participants in any football game.
This list is all about the guys who are the most intense.
The 10 men on this list have two things in common, A) they are all coaches at the FBS level B) They are all scary when angry.
This list is not about the 10 angriest or craziest coaches, but the guys who we would least like to see angry.
For instance, Mike Gundy is on the list.
He does not have a reputation, nor is there much documentation, of incredibly childish temper tantrums when angry.
However, the one incident of his with which we are all familiar was enough to send him down in the annals as a guy who knows how to do angry right.
I wouldn't want one of those rants directed at me, and I'm guessing most of you wouldn't, either.
There are some guys on this list who are known for their rages, and have to make this list out of obligation.
But you might be surprised at some of the others that found their way here.
Read on to find out.
10. Steve Spurrier, South Carolina
Steve Spurrier is not on this list because of his on field antics, his filthy tirades or his angry face.
Although at one point in his career, this might have been the case.
No, he made this list because he knows how to burn a man, and do it in an extremely humiliating manner, without coming off as out of control or even very passionate.
Watch the video, and you will see that Spurrier does not like reporters who don't tell the truth, and he is very articulate in making it clear that he will not do interviews with such a person present.
I would hate to have that kind of calm, calculated ire heading in my direction.
9. Mike Gundy, Oklahoma State
Mike Gundy appears to be a pretty intense guy, but without the penchant for erupting that we see with some others on this list.
That said, the point of this list is to point out the coaches we would least like to make unhappy, and Gundy definitely belongs on that list.
His famous rant is absolutely epic, going down in press conference history as one of the greatest of all time.
There are few documented instances of Gundy losing his cool, but this one was enough to earn him a spot on the list.
8. Nick Saban, Alabama
A.J. McCarron was one of the top quarterbacks in the nation during the 2012 season, leading his Alabama team to a BCS title game, his second in as many seasons.
However, before this feat, McCarron was just a lowly backup, getting an earful from one of the scariest men in college football, head coach Nick Saban.
Saban always seems to be mad: after a season-opening win over Clemson in 2008, after a missed penalty call by the refs, after a Gatorade bath—seemingly all the time, the man is seething with pent-up anger.
I guess it works, as he has now won four BCS titles, and three out of the last four, but who wants to go through life looking like the guy in line at the supermarket behind the extreme coupon lady?
7. Tommy Tuberville, Cincinnati
Judge for yourself, denizens of the interweb.
Did Tommy Tuberville make contact with this assistant's face last season during a sideline tirade?
And even if he didn't is not the motion, along with enough contact to knock off a hat/headset a bit over the line?
Apparently Cincinnati didn't think so, as Tuberville is now the head coach there, but a man who doesn't usually appear to be a hothead sure let it all go with this one act.
6. George O'Leary, UCF
When a man gets angry at someone for being correct, it demonstrates at least a small level of insanity, if only a modicum.
And who wants someone who is unstable angry at them?
That's not to say O'Leary is unstable, but he is certainly a hothead of the first degree.
Back in 2009, O'Leary got angry at Bright House Network's reporter, George Bauman, for accurately reporting that UCF's starting quarterback and running back would be out for one of the team's games.
The crazy thing was, Bauman was correct, and yet after the game, in which neither player participated, O'Leary threatened not to talk to the media, simply because Bauman was present.
I'd hate to be wrong around O'Leary; he might blow a gasket.
5. Mike Stoops, Defensive Coordinator, Oklahoma
Stoops make this list with the dubious honor of being the only assistant to find his way here.
He's currently the defensive coordinator for his brother, Bob, at Oklahoma.
During his time as head coach at Arizona, Mike threw the fit of the century, which helped earn his way onto this list.
He combines all the needed characteristics to be one the angriest coaches in college football: profanity, incredibly angry body language and the potential to harm an official when upset.
4. Mike Leach, Washington State
Leach is famous for profanity-laced rages, at least he was during his last coaching stint at Texas Tech.
And if that's not bad enough, it's always tough dealing with an angry person using foul language, so he would not be a pleasant man to have angry at you.
But then, he tops it off with a level of sarcasm that takes him to elite status.
He once blamed a Texas Tech loss on the players' "fat little girlfriends."
There may have been a focus issue with the team, no doubt, but that's just a step further than it really needs to go.
3. Brian Kelly, Notre Dame
Brian Kelly had every right to be angry at the Irish in 2011.
It seemed like the team was constantly imploding, falling apart and losing games it should win by virtue of too many penalties and turnovers.
That said, Kelly was going berserk in the first game of the season, a game which the Irish lost to South Florida, 23-20.
Kelly's profanity laced tirade (NSFW) on the sideline during this loss led to calls for his job.
Since then, he seems to have toned it down a bit on the sideline, or at least the cameras have avoided him, but that's easy to do when you go undefeated, as the Irish did in 2013.
Even so, he still has one of the best stares in college football, enough to scare even the most hardened college football player into rethinking his career choices.
2. Bo Pelini, Nebraska
Sometimes it feels as if Pelini gets a bad rap.
After all, every coach is intense, but all are not caught on national television berating their quarterbacks.
Pelini is rarely caught smiling on cameras, and his mood appears to be almost always equivalent to one a drill sergeant might sport.
Who else in college football has earned the right to be compared to He-Who-Must-Not-Be-Named?
"@notsampeshek: Bo Pelini looks like Lord Voldemort when he gets angry...Think about it." #Voldemort twitter.com/leahbryson7/st…
— Leah (@leahbryson7) January 2, 2012
And that stare...it's chilling.
1. Will Muschamp, Florida
In this video, we see coach Muschamp going absolutely ballistic watching his team play against lowly Florida Atlantic.
This was his first game as head coach of the Gators.
And that was on a mild day.
Muschamp's former Texas players dubbed him "Coach Blood" after he scratched his face while violently ripping his headset off his face in his first game as the 'Horns defensive coordinator, but kept right on coaching.
Back in 2007, in Muschamp's final season as Auburn's defensive coordinator, ESPN crews forgot to "bleep" a tirade, resulting in this gem (NSFW) after a stop by his defense.
The man is intense, and obviously one of the angriest guys in football, making Bo Pelini look like something of a choir boy.


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'Weird' Al Yankovic, 'Bronx Tale' top weekend events in the Hudson Valley
The weekend promises eclectic shows at Port Chester's Capitol Theatre, host Academy Award nominee Chazz Palminteri in his one-man production of "A Bronx Tale," and song parody icon "Weird" Al Yankovic.
As if that weren't enough, other concert, comedy and theatrical events are also taking place throughout the Hudson Valley this weekend.
Sunday: 'Guys and Dolls' at Westchester Broadway Theatre
This musical's original Broadway run collected five Tony Awards, including best musical, thanks to songs that include "Luck Be a Lady," "A Bushel and a Peck," "Sit Down, You're Rockin' the Boat" and, of course, "Guys and Dolls."
When: 11:45 a.m. and 5:15 p.m. Sunday, June 2; additional performances through June 9
Info: Westchester Broadway Theatre, 1 Broadway Plaza, Elmsford; 914-592-2222; www.broadwaytheatre.com; $52-$85.90
Sunday: 'Weird' Al Yankovic at The Capitol Theatre
A three-time Grammy Award winner, "Weird" Al Yankovic brings his legendary stage show, massive catalog of song parodies (including "Eat It," "Fat" and "White & Nerdy") and eye-popping costume changes to The Cap this Sunday.
When: 8 p.m., Sunday, June 2
Info: The Capitol Theatre, 149 Westchester Ave., Port Chester; 914-934-9362; www.thecapitoltheatre.com; $25-$50


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Power (Ari Gold) lives in a small industrial town where his dream of becoming the world's greatest air drummer is smothered beneath the day-to-day work of making a living. But when he strikes out for the big city he realizes the sky is the limit for air drumming. This will either be really funny or really stupid -- it's hard to say which.
© 2017 Spike Cable Networks. All Rights Reserved.


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NEW nwot Girl's BABY GAP Warmest Jacket Coat 5 Yrs 5T
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NEW nwot Girl's BABY GAP Warmest Jacket - Size 5 Years (5T)
This is the always-popular signature Warmest Jacket from Baby Gap in a beautiful off-white. This is a great coat with cozy down filling and super-soft fleece lining.
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text:
Her yesterdays slipping away silently
Midnight shadows beckon to her
The coolness of the rain on her chilled skin
Shall she wither and fall to the benumbed ground
like the leaves of Autumn?
Conjuring distant memories
that seep into her internal darkness
Slipping away on frozen wings
leaving her alone and hungering for more
Will griefs bitter heartache consume her?
Or will early summers sun speak to her
of a new beginning?
Gentle breezes sweeping it all away
Lingering only long enough
to remain a lasting gift of comfort
His touch is nothing more
than an obscure memory now
The endless longing increases
without her acceptance
Is there nothing in this frozen world
that belongs to her?
Crying out into the blackness
She becomes one with her own anguish
As it silently permeates into her very being
Begging to be released
from the confinement
of her fragmented heart
To be set free forevermore
dawn on the backyard.
No guarantees
that it will be a hot
summer's day.
I am here. Not a sparrow
with a song,
not a pigeon with a
poem attached
to an unwilling paw.
Just walking the walk,
reading out loud
to children,
trying to mark
their childhood,
to dwell there,
as a strange familiar
friendly memory.
I said I'm no one.
Just someone with a song.
I miss the old feeling
of being kissed by the world.
I had more,
I just don't carry these words
I am here. Surrounded by
a universe that holds
in a mysterious pose
a magic box.
but I know
what I must do.
I won't chase its tail,
and walk my own trail,
and that's when
it will reveal itself to me.
To see a fraction
of the world:
so many different people
and all of them
have something to tell
a poem of their own,
and sometimes you just want
to stop it all
and go to them
and grab that poem
and read it
but poetry doesn't work that way,
and so you wait
for the poem to unfold.
When my daily visit
Becomes 2 hours too long
When my guitar stands alone
I know it's time to play on
When I'm not here
The circuits don't cease
Everything in my world
Is poetry...
Wouldn't you rather
turn the winter
into summer
and make the rain stop,
and make the sun last?
The sun will last
as long as you keep
smiling towards its light.
I just wanted to come
and wish you well.
Sometimes it just doesn't happen,
the kiss I had for you.
She walked in the café
and asked for a red apple,
and I was sitting there,
falling in love,
with a green apple on my hand.
We eyed each other, as man and woman do,
and we laughed at each other's apples
holding an 'hello' still to come.


text:
Most beer mixed drinks are easy, though few are as simple as the Shandy. This popular drink requires just two ingredients and is the perfect way to add a little citrus to your favorite beer.
The Shandy is, quite simply, a 50-50 mix of beer and lemonade and you can personalize it in many ways.
First off, there are a lot of beers to choose from and most people enjoy their Shandy with a light beer, though wheats are another good option. If you enjoy the hoppy IPAs, give one a try and I would avoid the very dark beers. The best Shandy will come from the light, refreshing brews.
The second ingredient requires just as much thought because your Shandy will only be as good as the lemonade you use. I highly recommend making lemonade from scratch (link in the recipe below). It is very easy and you can make enough lemonade to last an entire day of Shandy mixing.
If you want to make your Shandy just a little more interesting, add an extra fruit to your lemonade. This Strawberry Lemonade is a good example and the same syrup technique can be used with almost any fruit. This basic recipe has a lot of room in it for experimentation, so have fun with it.
I've also included a few variations on the shandy below this recipe.
What You'll Need
- 6 oz/1/2 bottle beer
- 6 oz lemonade
- Garnish: lemon slice
How to Make It
- Pour beer into a pint glass until it is about half full.
- Fill with lemonade.
- Garnish with a lemon slice.
Final Thoughts on the Shandy
There are a number of beer producers who are now producing a ready-made shandy and I think you will find that they pale in comparison to the fresh Shandy used in this recipe. While I often have a hard time enjoying these bottled mixed drinks, I also cannot get beyond the fact that a drink as simple as the Shandy needs to be pre-mixed...
it's two ingredients! Get a glass and pour.


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Discussion in 'Q500 4K Discussion' started by Brian Connor, Aug 31, 2016.
I usually fly fpv with a set of Fat Sharks decided to give a monitor a try....
How did you like flying with the monitor vs goggles?
Goggles are great for bright sun and give a more immersive view
Monitor is easier on the face follows the law but can have glare issues even with a visor
Brian, what size monitor screen. I also did this with mine and you can get screen protectors with anti-glare that do not darken picture. I did both my ST16 screens and my ST10 screen along with the extra monitor screen. My aux screen is 5".
These come 2 to a pack. They are for ST24 but same as ST16. They can be carefully cut to size or look through the listing for the size you need. I have not found any better that actually do the job we need in bright sunlight.
I use exclusively the Brotect screen protectors, protectionfilms24.com
Hope that is helpful. They work great.
Thanks for the info will have to check out website my monitor is 7" a true anti-glare would be great
may i know how you conected them ,the external monitor
This is a video for Lordbummi which shows how they are installed. This happens to be to the ST16 but they have ones you can get for the st10.
These are the protectors i have for ST10 transmitter.
The protector works great and you get two of them.
Hope that helps
I actually built my own camera an 5.8 tx setup so I could fly with goggles or a monitor one of my earlier post shows my setup


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This revolutionary work outlines the first and only cross-training system for mastering the skill of happiness. Think P90x for the soul.
Eric Langshur and
Nate Klemp, PhD
Wellness Entrepreneurs
New York Times bestseller
In collaboration with some of the world's leading researchers, Eric Langshur and Nate Klemp have created a comprehensive, nine-step training program to help anyone master the skill of happiness (LIFE XT). Teaching core skills such as mindfulness, physical fitness, and compassion will break a lifetime of habits that keep you distracted, overwhelmed, and addicted to unhealthy behaviors.


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Good news for employers fighting claims of mental harm: Courts have begun ordering mental exams when employees claim that a specific mental illness such as post-traumatic stress disorder (PTSD) was caused by harassment or bias. That may discourage claims.
Recent case: Angela Walton alleged that her supervisor had sexually harassed her, resulting in depression and PTSD. Her lawyers resisted efforts by her employer to conduct a psychiatric examination.
The court ordered one, reasoning that Walton's claims went beyond the garden-variety emotional distress many employees suffer.
It reasoned that because Walton had a specific diagnosis, the jury might need assistance understanding her alleged condition. Had she claimed general emotional upset, the jury could simply apply its common sense. (Walton v. North Carolina Department of Agriculture and Consumer Services, No. 5:09-CV-302, ED NC, 2011)


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(BURLINGTON, Wash.) — The suspect in Friday's deadly mall shooting in Washington state confessed to police in the shooting that left five people dead, according to charging documents.
He faces charges on five counts of first-degree murder and is being held on $2 million bond, charging documents show.
Authorities identified the alleged shooter as Arcan Cetin, 20, of Oak Harbor, Washington. He was arrested Saturday in Oak Harbor after authorities received a tip that linked him to the shooting "as a person of interest," the Skagit County Department of Emergency Management said.
Cetin apparently had a falling out with his father prior to the shooting, the arrest warrant declaration in the case shows. His mother helped to identify him from surveillance camera images released by police.
Cetin was spotted walking on a sidewalk and then taken into custody. He was unarmed, did not resist arrest and was in a "zombie-like" state, Lt. Mike Hawley with the Island County Sheriff's Office said during a news conference Saturday.
Friday's shooting occurred in the evening at the Cascade Mall in Burlington, Washington, about 65 miles north of Seattle. At Saturday's news conference, police said that the gunman first entered the mall unarmed and then re-entered with a firearm. He opened fire in the makeup department of Macy's.
Four women were killed and a man later died from his injuries Saturday at a Seattle hospital, said Sgt. Mark Francis, a public information officer with the Washington State Patrol.
Although police initially said Cetin was Hispanic, authorities later said that he had immigrated from Turkey and is a legal permanent resident of the United States.
Police have said they believe Cetin acted alone and the FBI said it had no indication that the shooting was linked to terrorism.
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Trash/ Funland
- Artist: Rusty Springfield
- Format: CD
- Release Date: 10/17/2006
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KILLINGMOON is a UK based indie rock club night which has been running for 2years. With this release we mark our debut as alabel. Rusty Springfield and Bloody tourists are two bands who we have championed at our nights. Rusty Springfield are a fuzzedgroovyrcok 3piece.Compared to cramps,jonspencer,stooges. BloodyTourists are a punky singtalongrebelrousimg punk 3piece. Like the Fall meets whitestipes. KillingMoon are Proud to release these two bands on the world!!! C'MOOOOOOOOOOOOOOOON!!!!


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AUGUSTA - Brad Benjamin walked off the green of his first Masters tournament Friday afternoon with tears welling up in his eyes. He had just missed the cut by three strokes.
Benjamin may never get to play another Masters. The 23-year-old amateur knew it. And the weekend had slipped away.
His moments as a competitor at Augusta National Golf Club were fleeting. He couldn't help it, couldn't talk about it.
He cried. His family and friends all hugged him. They had been with him all the way.
It's not that Benjamin, who earned a spot in the Masters field by winning the U.S. Public Links Championship, was down about missing the cut. He just had the time of his life.
And he knew it was over.
"It's just unforgettable," Benjamin said. "It's the most fun I've had in my life, that's why I'm so emotional. I'm wishing it didn't have to end."
An hour earlier, the former Memphis Tigers standout stood over his ball on the par-5 15th fairway and realized he had a good shot at making the cut.
The amateur's day was a roller coaster to that point - two birdies, three bogies, one double-bogey. But he had righted the ship, played Amen Corner at 1 under par and stood over his ball knowing that he was right on the cut line.
A birdie at 15 was a good possibility, but he misfired on his layup shot and couldn't save par.
He pressed to get that stroke back, but gave away two more with bogies at 17 and 18. The opportunity had passed.
But the tears weren't for missing that opportunity.
"It has nothing to do with success or failure," he said, paused and then buried his face in his towel for a moment. "It's just that this is a dream come true.
"You think of all the people who got you here. I had so much support."
The Illinois native had friends, family and old coaches cheering his every shot. When he walked off the green and signed his scorecard, they still cheered him loudly. One by one, they came up and gave him a hug.
He never took them for granted, he said. And he'll never take Augusta for granted.
"It's too special a place," he said. "I played a good 15 to 20 rounds on this course. And a time or two you catch yourself getting a little frustrated and you just got to step back and look at it.
"There's, I don't know how many people out here, but they would trade places with you in a minute."
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- Please select a date to see the proper prices!
- Meal can be requested on the spot
Best offer
74.90 € / person / night, no meal
Description of the accommodation:
Rooms, services Sonnenhotel Adler Hotel Villanders is offering 53 nicely furnished rooms to stay in to those seeking accommodation in Villandro - Villanders. You are also welcome at the hotel for a fine local meal in the restaurant. Should you be arriving by car, parking will be available nearby. Refreshing wellness services will be available on the spot, you may also use the steam room and indoor pool. Fans of actively spent leisure time will also have the chance to rent a bike nearby. For meetings and nice evening chats the local café or the bar will provide an ideal location. You can secure your valuables in the safe. The exact equipment and the exact list of available services of Sonnenhotel Adler Hotel Villanders can be read on the information sheet below.
Payment For the reservation you may need to provide advance payment by credit card or credit card guarantee, depending on the exact date, room and price.
Arrival, opening hours The earliest time to check in at the hotel is 14:00, the latest time to check out is 10:00. The personnel of the hotel can speak with you in Italian and English languages.
Sonnenhotel Adler Hotel Villanders rooms Rooms
- Please select a date to see the proper prices!
Accommodation services
Parking (12 €/night)
Bike rental at the accommodation
- Wellness section, relaxation
- Indoor pool
- Steam room
- Jacuzzi
- Pool (Outdoor - seasonally open)
- Finnish sauna
Pet friendly (12 €/night), Bar, Cafe, Elevator, Safe deposit box, Room service
Own restaurant
Bathrobe, Hairdryer, Desk in the room
General Policies
On Saturday and Sunday: 18:00 - 20:00


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The Angel-makers: A Study in the Psychological Origins of Historical Change, 1750-1850
London, 1958 - Great Britain - 388 pages
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Body Renew PulseBurn 500-900 Calories per class
Team training will take your fitness to the next level in this high-energy action-packed class.
Body Renew Pulse will get your heart pumping, literally. This high-tech heart-rate monitored class will ensure you get the ultimate workout during class and keep your metabolism elevated after the workout finishes. This team environment is both empowering and motivating while still challenging your personal best with individual results tracking and instantaneous feedback.
- Sync up and strap in with a wireless heart rate monitor during the workout.
4. Ignite your metabolism in the Body Renew Zone, 83% of your max heart rate. Burn extra calories in one hour and keep the after-burn going after your workout!
2. Heart rate and calorie data are shown in real-time on a screen during the workout.
3. Performance levels will change based on the different intervals during the workout.
5. View your results, track your progress, and compare data using the Polar Flow and Polar Beat mobile apps.


text: if someone could weigh in with some helpful advice it would be much appreciated. for a weed control and fertilization company i have 5000 door hangers for round 1 pre-emergent marketing. if the typical round 1 coverage dates are from Jan 10 - March 10 what is the best way to distribute these door hangers??? would it be best to get them out as soon as possible or spread them out throughout the above mentioned dates?? any advice would be greatly appreciated


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Oh, hi there. I didn't post here in forever. But life as they say, is going on. This is a picture I took with my new phone while I was out walking this week. I like capturing sunbeams, it feels kinda special. The tree in front looks like it has an eye, don't you think? … Continue reading
Tag Archives: RL
On seeing your picture
One day, I want to sit by that river with you, Close my eyes, just like you, And read all the thoughts that are Drifting through your mind. I want to take your hand, Feel your long fingers wrap around mine, And feel like I am home. It feels like a thousand years since I … Continue reading
Out there in the ether
I saw this definition of the word 'ether' today and it's definitely how I believe it to be and and where our consciousness ascends to when the physical body dies.. 'Ether is a subtle sea of energies that stores everything that has ever occurred throughout all of Creation' So I made this picture recently, to represent … Continue reading
Salt Water
You're doing your best You're doing your best You're doing your best You're doing your best You're doing your best You're doing your best Photo taken at Burning by Cica Ghost – Teleport Continue reading
Make your way to the light
The only way to stop it going round and round in my head is to write it out. I was in Second Life last night when the news broke of the death of George Michael. At first I thought it was fake news. I quickly googled and saw it on BBC news and then there … Continue reading
That invisible chord
He is a poet. He is a time traveller. He rains on my arid soul and makes A thousand flowers bloom. That's how it is, to Wake from dreaming and Burn sweetly in his light. A moth that sometimes finds the moon. -Jamie Teleport to Winter Trace Continue reading
London Town
Here are a few random pics from RL, not the best quality, of Xmas lights on Oxford Street, Regent Street, Leicester Square and Trafalgar Square with the big old Xmas tree that comes from Norway every year. While I am not the biggest fan of Xmas I love decorations and lights, I was a bit … Continue reading


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The good news: The Atlanta Falcons won't have to leave town to qualify for the Super Bowl.
The bad news: They'll have to beat Aaron Rodgers for the second time in 2 2/3 months to do it.
Historical note: The final game in the Georgia Dome will be for the NFC championship.
The sobering precedent: In the 2010 regular season, the Falcons beat the Packers in November in the Georgia Dome on a final scoring drive led by Matt Ryan and ended by Matt Bryant; come the playoffs, the Packers and Rodgers came here and won 48-21.
The sober voice of reason (or something close to it): The Packers just yielded 429 yards to Dallas, a team working behind a rookie quarterback, and saw the Cowboys override a 21-3 lead and forge a tie after trailing by 15 points through three quarters. If not for one final outrageous Rodgers throw, the game would have gone to overtime. (This not just is: Rodgers makes lots of outrageous throws; this one became an outrageous toe-drag catch by Jared Cook.)
We'll have all week to consider the ramifications of the Packers' victory in Arlington, but here's my immediate thought: I still believe the easier path would have been to play Dallas down there for the NFC title, but it's not as if the Falcons can't beat the Packers here. They did it on Oct. 30, albeit by one point. As great as Rodgers is, he's one man. The Falcons have the better team.


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Reuters Staff
1 Min Read
May 9 (Reuters) - Autoliv Inc
* Autoliv declares dividend and holds annual general meeting
* Says declared a quarterly dividend of 60 cents per share for Q3 of 2017 Source text for Eikon: Further company coverage: (Stockholm Newsroom)
All quotes delayed a minimum of 15 minutes. See here for a complete list of exchanges and delays.
© 2017 Reuters. All Rights Reserved.


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Multiple media outlets are suggesting a pivot from "shaming & blaming" the unvaccinated for the failure of vaccines to provide immunity to a "good cop" approach.
And the LA Times praises California Gov. Brown for signaling that he's ready to remove parental consent for vaccinations.
Rejecting exemptions based on personal or religious belief is called "the governor's new flexibility" by the LA Times.
Orwell would be proud.


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Oscar Nominations
January 25, 2011 by Post Team
Oscar Nominations, The Oscar race officially begins this morning when the nominations for the 83rd Annual Academy Awards are announced in Beverly Hills.
At 5:38 PT / 8:38 ET, Tom Sherak, president of the Academy of Motion Picture Arts and Sciences and winner of last year supporting-actress, Mo'Nique, will announce the finalists in 10 categories: lead actor, lead actress, actor support, supporting actress, animated feature, directing, foreign language film, adapted screenplay, original screenplay and best picture.
This is the second consecutive year that the best-picture field is enlarged to 10 films. Producers Guild – which gave its top honor to the King's Speech on Wednesday – also named 10 films for best picture and if the guild is revealed, as usual, to be an indicator of Oscar nominations, these films can be in the running for the grand prize:
• 127 hours: James Franco star in this film directed by Danny Boyle Aron Ralston, the climber who had to take drastic measures to save his own life after his arm was trapped by a boulder during a solo hike to 2003 Moab, Utah.
• Black Swan: Darren Aronofsky's psychological drama about a troubled ballerina, played by Natalie Portman wants to play both light and dark sides of the Swan Queen in Black Swan. Portman won a Golden Globe Jan. 16 for best actress in a drama for his role.
• The Fighter: Mark Wahlberg's work of love, based on the true story of boxer return "Irish" Micky Ward (Wahlberg) in the 1990 TE with the help of his crack-addicted brother Dickie (Christian Bale) and domineering mother (Melissa Leo). Bale and Leo Globe winners are also supporting actor and actress.
• Inception: brain twister Christopher Nolan on a thief for hire (Leonardo DiCaprio), which can seep into the dreams, trafficking in the most remote corners of the unconscious and unearth dark secrets.
• The Kids Are All Right: Annette Bening and Julianne Moore play a couple of lsbns whose teenage children decide to find their father's sperm donor (Mark Ruffalo), leading to all sorts of complications in their lives. Bening won best actress in a comedy or musical Golden Globe.
• Speech of the King: The story of how King George VI (Colin Firth) took the throne of England to the abdication of his brother and, with the nation on the brink of war, desperately need a cure for his severe stuttering. The solution came in the form of a speech Orthodox (Geoffrey Rush). Firth has already won the best actor / drama Globe for the role.
• Social networks: David Fincher skewering look at the genesis of Facebook and its founder, Mark Zuckerberg (Jesse Eisenberg), who started on the social networking site while a student at Harvard. He made himself and a resounding success with a single mind, which does not bode well for those close to him. The film won best drama at the Golden Globes.
• The Town: Ben Affleck directed and stars in this gritty story of a band of Boston race of bank robbers and FBI agent (Jon Hamm) is on their heels. Jeremy Renner has been widely accalimed to play a thief hothead.
• Toy Story 3: Sheriff Woody (voice of Tom Hanks), Buzz Light year (Tim Allen) and their buddies get the treatment in 3-D as owner Andy prepares to head to college in this final entry in the trilogy Toy Story. Packed in a box for the attic, they are mistakenly sent to a daycare full of kids toys and destructive power-hungry. The film won the Golden Globe for best-animated film.
• True Grit: Joel and Ethan Coen's remake of the 1969 film that won John Wayne an Oscar, this time with Jeff Bridges as the drunken, Marshall Rooster Cogburn shameful and Hailee Steinfeld as the teenager who hired him to find the man who killed his father.
The Oscars will be presented Sunday, Feb. 27 and broadcast live on ABC. Guests this year are actors Anne Hathaway and James Franco.
Nominations for the 2011 Oscars will be announced at 8:30 ET today. Natalie Portman, Christian Bale, Annette Bening, "The Social Network", "True Grit," "The Fighter" and "The King's Speech" are among those who should hang nodding. Come back with Speakeasy for a complete list of finalists this year.
What Fantastic Four Member Dies: Nearly fifty years after Mr. Fantastic, Invisible Woman, Human Torch and the Thing have been introduced worldwide, said Tuesday fans which member will meet their demise in Fantastic Four No. 587. [Spoiler Alert! Stop reading now if you do not want to know who dies! Start] Let's stay with that. The thing has survived another year, Invisible Woman will live to see another day, and Mr. Fantastic will continue to be part of the Marvel comic book. Sorry, Human Torch. Before starting the fans mourning the death of the superhero, there's more bad news. No question. 588 of the comic series will last at least for now. [AP]
Lil Wayne's Spring Tour: Lil Wayne, who was recently released from prison on charges of firearms, takes the road for his "I Am Music II" tour. The rapper will kick off its tour in an arena in Buffalo, NY, March 18 before hitting 24 more cities. Tickets for the tour, which ends on May 1 in New Jersey, will be available from February 4. The rapper plans to release his upcoming album "Tha Carter IV" in the spring. [LAT]
Source: http://www.usatoday.com/life/movies/movieawards/oscars/2011-01-25-oscar-nominations-preview_N.htm
Please feel free to send if you have any questions regarding this post , you can contact on
Disclaimer: The views expressed on this site are that of the authors and not necessarily that of U.S.S.POST.


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For tonight's chat, I thought it would be great to have students asking the questions. I participated in twitter chats over the last 3 years and I can say I have never had to answer to the students. Well, tonight is the night. I hope you will come join me and my students to explore what makes your class a success.
Storify of this chat!


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Contact webmaster


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An excerpt from www.HouseOfNames.com archives copyright © 2000 - 2017
Anglo-Saxon tribes of Britain. The name is derived from when the Commbor family lived in a small valley. The surname Commbor is derived from the Old English word cumb, which means valley. The surname Commbor belongs to the large class of Anglo-Saxon topographic surnames, which were given to people who resided near physical features such as hills, streams, churches, or types of trees.
Commbor Early Origins
Sussex where they held a family seat from very ancient times.
Commbor Spelling Variations
Commbor Spelling Variations
It is only in the last few hundred years that the English language has been standardized. For that reason, early Anglo-Saxon surnames like Commbor are characterized by many spelling variations. As the English language changed and incorporated elements of other European languages, even literate people changed the spelling of their names. The variations of the name Commbor include: Comber, Comer, Commber, Commer, Combers, Commers and others.
Commbor Early History
Commbor Early History
This web page shows only a small excerpt of our Commbor research. Another 143 words (10 lines of text) covering the years 1260, 1296, 1575, 1653, 1631, 1645, 1645, 1699 and 1689 are included under the topic Early Commbor History in all our PDF Extended History products and printed products wherever possible.
Commbor Early Notables (pre 1700)
Commbor Early Notables (pre 1700)
Another 38 words (3 lines of text) are included under the topic Early Commbor Notables in all our PDF Extended History products and printed products wherever possible.
Commbor In Ireland
Commbor In Ireland
Some of the Commbor family moved to Ireland, but this topic is not covered in this excerpt. Another 51 words (4 lines of text) about their life in Ireland is included in all our PDF Extended History products and printed products wherever possible.
The Great Migration
The Great Migration
Many English families tired of political and religious strife left Britain for the new colonies in North America. Although the trip itself offered no relief - conditions on the ships were extremely cramped, and many travelers arrived diseased, starving, and destitute - these immigrants believed the opportunities that awaited them were worth the risks. Once in the colonies, many of the families did indeed prosper and, in turn, made significant contributions to the culture and economies of the growing colonies. An inquiry into the early roots of North American families has revealed a number of immigrants bearing the name Commbor or a variant listed above: John Comer who settled in New England between 1620 and 1660; Richard Comer settled in America in 1773; George Stibband Comer settled in Maryland in 1776.
The motto was originally a war cry or slogan. Mottoes first began to be shown with arms in the 14th and 15th centuries, but were not in general use until the 17th century. Thus the oldest coats of arms generally do not include a motto. Mottoes seldom form part of the grant of arms: Under most heraldic authorities, a motto is an optional component of the coat of arms, and can be added to or changed at will; many families have chosen not to display a motto.
Motto: Sapiens dominabitur astris
Motto Translation: A wise man can rule the stars.
Commbor Family Crest Products
Commbor Family Crest Products
See Also
See Also
Other References
The Commbor Family Crest was acquired from the Houseofnames.com archives. The Commbor Family Crest was drawn according to heraldic standards based on published blazons. We generally include the oldest published family crest once associated with each surname.
This page was last modified on 22 December 2014 at 06:42.
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Steve BiddleHigh Point, North Carolina, US
I have a deep, resonant voice; sincere and warm -- but also the precision needed for instructionals and tutorials. I specialize in radio/TV commercial work, documentary, and instructional/tutorialsWith more than 30 years experience in voice talent work and broadcasting, I'm flexible, friendly, professional and easy to work with. I'm always glad to provide any demos or information you may need to make your talent decisions.
English, English (North American)
North American
Middle Aged, Senior
Special Skills
Audiobooks, Business, Documentaries, Educational, Internet, Podcasting, Radio, Telephone, Television
Radio, TV broadcaster since 1972,
Have done work for: Talk Radio Network, Sea World of Florida, Penn State University, Rutgers University, many others.
I've narrated regional and national documentaries: Staying at a Lighthouse (aired on PBS), Dining Cars USA (Food Network), Water: An Endangered Resource (Regional: Pennsylvania)
Computer & Software
PC/WIndows XP, Adobe Audition
Delivery Methods
by email, FTP, or CDs via Postal Mail or express delivery
Turnaround Time
Can almost always turnround in less than 24 hours
Service Description
I work from my own home studio in High Point, NC, and am readily available. I can offer quick turnaround in many formats.
Payment Terms
Hire Steve as a voice actor. Payment is made through Voices.com SurePay, an escrow service that guarantees your work is done to your satisfaction. Send payment securely by Visa, Mastercard or PayPal through Voices.com then download your files from the website.
Watch a video to see how to make a payment
Next Steps
To contact Steve Biddle about your project, request a quote today. We'll walk you through the process step-by-step. It's fast and easy.
Hire Steve Biddle as a voice actor. Working with Steve Biddle is fast and easy. We'll walk you through the process step-by-step.
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[Updated: 11:40 am PT] It's time for a challenge:
Will somebody please come out with a deeply researched and credible report that ranks U.S. regional biotech clusters, on the criteria that matter the most?
I'm feeling compelled to issue this challenge after going over the latest deeply flawed report on this subject, from real estate firm Jones Lang LaSalle. Back in the day before social media, guys like me in the press would take a 1- or 2-minute look at such a report, and click the delete button. That would be the end of it. But now that everybody's a publisher, these kind of half-baked analyses tend to be widely shared and commented on without much critical review.
This question about U.S. biotech clusters matters to a lot of people, because years of research in business and economics tells us that the clustering effect is essential for complex industries like biotech. The network of researchers, venture capitalists, entrepreneurs, business executives, service providers and more all need to be able to collaborate, preferably in close proximity to one another, to achieve hard goals like developing a new drug or diagnostic.
When certain regions are good at putting together all the necessary ingredients, it's an encouraging sign for the future of an entire regional economy. Economists, and elected officials, look to such reports for guidance on how their region is performing, and what could be done to improve.
So, what's wrong with this study? The report, which I'm sure many of you have seen by now, ranked the top 21 regional biotech clusters in the U.S., and compiled data from other emerging hubs around the world. It concluded that Greater Boston is the No. 1 biotech hotspot, followed by San Diego, and the San Francisco Bay Area. Raleigh-Durham, NC and Philadelphia, PA rounded out the top five.
Predictably, the folks in Boston cheered "We're No. 1!" The good folks of San Diego chimed in as well, saying "Yay, we're No. 2, we beat SF."
Now, I like San Diego a lot, and have made many reporting trips there since 2008 when I started Xconomy's bureau there with Bruce Bigelow. I personally enjoy reporting on a lot of great entrepreneurs and companies there. There are some truly innovative, world-changing companies doing business there, like Illumina.
But sorry, San Diegans, this study is bogus.
This report measured regional biotech activity on a weighted analysis of four criteria. The authors considered the percentage of a region's population employed in life sciences, based on 2011 data from the U.S. Bureau of Labor Statistics. The second criterion was the number of life sciences establishments, also based on BLS data.
The other two factors were venture capital financing, and basic research support from the National Institutes of Health. The authors of the report put a little more weight on the employment data, and a little less on the number of establishments, before producing a weighted composite score that enabled them to arrive at their rankings.
There are all kinds of flaws in this analysis. For starters, San Diego ranks No. 1 in life sciences employment, with 4.8 percent of its local labor pool working in life sciences. That's more than twice the density of biotech workers in the San Francisco Bay Area, which only has 2.3 percent of its workers engaged in life sciences, according to BLS data.
But that's not the right way to look at a local labor market. That statistic serves to penalize the Bay Area for being a larger, more diversified regional economy with thousands of people working at Apple, Google, Intel and more.
The data only goes downhill from there. San Diego absolutely crushes San Francisco on the "number of life sciences establishments" ranking No. 3 overall, compared to the Bay Area's seemingly pathetic ranking at No. 13. The victories in those categories—which are never thoroughly defined in the report—are part of what propelled San Diego ahead. Again, the authors chose to look at the percentage of local businesses that are involved in life sciences, not the total number of life sciences companies, where the Bay Area would score much higher.
Then, you might ask, what about venture capital? Surely the San Francisco Bay Area, home of Sand Hill Road, must trounce a VC desert like San Diego, right? Not really, by this analysis. San Francisco, indeed, was miles ahead of every other region in biotech venture financing, with $2.37 billion of support, according to 2011 data from PwC's MoneyTree report. San Diego came in way behind at $602 million.
But even though the gap was enormous in real terms, San Diego ended up as the No. 3 overall region, so still secured a respectable 15.1 points compared with 25 points San Francisco got on the weighted average scoring system used by the authors.
The same story held true with NIH funding—San Francisco was far ahead of San Diego in real dollars ($1.37 billion to $872 million), but the weighted average system used in this report made the gap look narrow (17.9 weighted points for San Francisco's third-place finish, compared with 14 weighted points for San Diego's eighth-place position).
To be fair to the authors, this isn't the worst report I've ever seen on regional biotech clusters. Back in 2004, the Milken Institute infamously ranked San Diego as the nation's No. 1 biotech hub. Where did they go wrong? They gathered data that divided the San Francisco Bay Area (truly one sprawling, but united, region) into three different metropolitan statistical areas (San Francisco, San Jose, and Oakland).
That analysis made San Diego look bigger than San Francisco. But was it bigger than the entire Bay Area biotech cluster? No way.
Other reports suffer from regional bias, or political bias. California biotech boosters often like to pool all of their regions together to show how much bigger and more vibrant the Golden State is than Massachusetts or New York. It's a fundamentally misleading way to look at the question of regional biotech clusters, partly because California is so much bigger, with 38 million people, compared with 6.6 million in Massachusetts.
Beyond that, the San Francisco Bay Area and San Diego may be in the same state, but they are different places with different cultures and regional economies, just like Boston and New York.
The problem is really with the measurements the authors used to measure overall activity in a life sciences cluster.
Now, I'm not an economist or statistician. But just on my own, I've thought of 15 criteria that I think could be used to provide a reasonable ranking system for regional biotech hubs. Naturally, every effort should be made to gather data that's truly regional, and not just a crude statewide measurement that would, say, lump together different places like San Francisco, Los Angeles, and San Diego into one uber-region.
Here are the criteria I think are worth measuring:
1. Number of public life sciences companies
2. Number of private life sciences companies
3. National Institutes of Health funding
4. R&D spending at public life sciences companies
5. Number of patents issued per capita
6. Total life sciences employment
7. Public life sciences company revenues
8. Public life sciences company profits
9. Total venture capital dollars invested
10. Venture capital allocated for early stage/seed investments
11. Number of life science startups formed each year
12. Rate at which local scientific institutions are cited by other scientists
13. Number of qualified service providers, such as contract research organizations
14. A composite measure of the employer base. The highest marks would go to regions with a diverse mix of nonprofit research centers, startups, small public companies, large public companies, and Big Pharma operations, as well as jobs for people with scientific and business skills.
15. Number of FDA-approved drugs, devices, and diagnostics discovered in the region.
[UPDATED With additional criteria suggested by readers:]
16. The 5-year survival rate of biotech startups
17.The ratio of new companies started vs. the # of employees in the cluster. (A measure of a region's entrepreneurial spirit.)
18. The total number of seasoned, VC-backed biotech entrepreneurs. (A measure of a region's entrepreneurial depth).
The annual Ernst & Young "Beyond Borders" report, in my view, comes closest to an accurate portrayal of regional biotech clusters in one of its appendixes. But it doesn't cover all of these criteria listed above.
At this point, you might say, "Ah, who cares about some flawed report by a real estate firm that's just out trotted out some fancy charts and graphs in an effort to drum up more business?" But misinformation can cause people to jump to all kinds of misleading conclusions, and make bad decisions.
Just for a quick reality check with someone in the trenches, I spoke Friday with Kleanthis Xanthopoulos, the CEO of San Diego-based Regulus Therapeutics (NASDAQ: RGLS). He's a proud San Diegan, and a member of the board of BIOCOM, the local life sciences trade association.
He had heard about the Jones Lang LaSalle report, and dismissed it out of hand when he heard it put San Diego No. 2. But Xanthopoulos didn't quite want to ignore it, either. He worries that such regional bioscience rankings can create a sense of complacency. "That's my great fear," he says.
San Diego certainly has some great research centers, terrific entrepreneurs, and some Big Pharma outposts that do important early stage R&D. It has the top two makers of DNA sequencers, in Illumina (NASDAQ: ILMN) and Life Technologies (NASDAQ: LIFE).
But its most successful biopharmaceutical companies have gotten acquired, so it hasn't been able to build a home-grown biopharmaceutical company that plays the role of regional "anchor tenant" like Biogen Idec (NASDAQ: BIIB) and Genzyme have historically in Boston. Genentech and Gilead Sciences (NASDAQ: GILD) have played a similar role for a long time in the Bay Area.
San Diego does clearly have a talented biotech workforce, at least for R&D functions. Regulus, which now has 75 employees, has been able to grow almost entirely by tapping talented people from the local area, Xanthopoulos says. Talented CEOs and sales and marketing people can be recruited to San Diego because of its high quality of life and tight-knit biotech community, Xanthopoulos says.
Still, there are some weaknesses. San Diego, even though it's the sixth-largest city in the U.S., has an airport that reminds me of where I grew up near Madison, WI. You can only hop one daily non-stop flight from there to Boston on Jetblue. If that flight won't do, you have to connect through LAX if you're a serious business traveler with places to go and people to see in the big leagues of biopharma.
"It's ridiculous," Xanthopoulos says.
Things like that might seem small, but if a region is really committed to raising its game as a biotech center, it needs to take a realistic look at how it stacks up. Just because someone cheers "We're No.2!" loudly on social media doesn't make it so. It might actually make some regions sit on their laurels, and fail to do basic things to stay competitive. Think about that the next time someone passes along a flawed ranking of U.S. biotech clusters.
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Super Mario
A free game for windows
"its a wonderful game"
its the best game that i have ever played . its first time that any game has combine two games in which harold is there ... More.
reviewed on December 24, 2013
"lovely and noce idea"
no im looking forward to play it as i played the icy tower and super mario loved both . More.
reviewed on June 28, 2013


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What happens after Batman saves Gotham in The Dark Knight Rises? A new fan film titled Dark Knight Legacy tries to answer the question.
Dark Knight Legacy is a fan film set one year after the Dark Knight Rises, following "Robin" John Blake's heroic journey to protect the symbol of Batman from the lethal, relentless attacks of a masked vigilante known only as the Red Hood.
Directed by Brett Register
Produced by Denise Pantoja and TJ Rotell
Written by Woody Tondorf and Chris Landa


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Happy Friday. Happy Passover and Happy Easter to all who are celebrating and happy weekend for those who aren't. 🙂
Kids are off and I thought I would take a few days off with them and we can relax. That isn't happening. We were running around I took them to breakfast, shopping for summer clothes and they got haircuts but no quiet time. I am hoping to squeeze some relaxing time in, but I still have to get ready for Easter, so probably not. At least we got some errands out of the way.
This week's giveaway is a copy of the final book in the Killer Instinct series which gives us a double romance for Ash and Cate as well as Liam and Sully. There is a high level of danger for our team in this story so you better have the time to finish once you pick it up.
Just leave a comment to be entered.
Open to U.S. residents, 18 years and older. Giveaway ends Thursday, April 20th.
Thank you to Berkley for this week's giveaway.
Four years ago, Cate's entire life changed when she discovered she was the daughter of a supersoldier. But Jim Morgan's overprotectiveness has pushed her away. These days, she's working as a freelance photographer and living the dangerous life Jim never wanted for her.
When Cate snaps a photo linking a corrupt South American politician with the leader of a notorious drug cartel, her mercenary father leads a team to rescue her—only to get shot and critically wounded in the process.
As Morgan's operatives rally together on a revenge mission, they're faced with new alliances and old heartaches. Cate is forced to work with David "Ash" Ashton, the man who broke her heart two years ago, while Liam Macgregor and Sullivan Port resurface after years apart to finally try to deal with everything they'd left unsaid.
Soon it's all-out war between the cartel and the mercenaries—with two couples caught in the middle of the blood feud. Love and redemption are within their reach…but first they have to make it home alive.


text: Ignyta, Inc. is a biotechnology company developing personalized medicine in cancer. They are pursuing an integrated Rx/Dx strategy of combining highly targeted drug discovery and development with companion diagnostics for patient selection. Ignyta's goal is to discover and develop revolutionary new drugs that target activated genes in cancer cells for the customized treatment of cancer patients. They plan to achieve this goal by leveraging proprietary cancer and immunology genomic and epigenomic knowledge bases to discover novel targets and deliver the next generation of targeted therapeutics accompanied by highly informative biomarkers for patient selection, treatment, and monitoring. Ignyta's lead clinical candidate, RXDX-101, is an oral, potential first-in-class tyrosine kinase inhibitor of TrkA, ROS1, and ALK. The compound is currently being tested in patients in a Phase 1/2 clinical study. The Company intends to target approximately six unique patient populations in the Phase 2 dose expansion portion of the ongoing study to identify the most appropriate indications for later trials. Ignyta's RXDX-102 clinical candidate is an oral, selective tyrosine kinase inhibitor of TrkA, TrkB, and TrkC currently in preclinical testing.


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text:
The North Face Men's Half Dome Hoodie - Cosmic Blue Heather/Bomber Blue
Crafted with an updated fit, this comfy pullover hooded sweatshirt is finished with athletic-style ribbed cuffs and hem.
Available in men's sizing - see size chart for correct fit!
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- Set-in sleeves
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- Our model wears a size M and is 188cm tall
- Country of origin: Guatemala
With over 40 years of innovation and exploration, The North Face are all about providing high-performance, technical mountaineering apparel, footwear and equipment. They push the boundaries of innovation, so that you can push the boundaries of exploration. With an unwavering commitment to design and innovation, The North Face strive to deliver an extensive line of performance gear for all outdoor enthusiasts.


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she's hot, she's punctual, she's fast, she's strong and she knows what she's gotta do. Clocky's my object of the day.
as far as i'm concerned, she's almost perfect. she's digital, i don't have to tolerate tick-tocks in the night when i'm already struggling to sleep. she's small, leaving enough space on the bedside table for my books, notepad, glass of water, reading light, hand lotion, vitamin Cs, Evening Primrose Oil capsules phew! she's pretty, comes in 3 vintage-ish, earthly colours – almond, mint, aqua.
what i like most is that she runs. and that's not all she does. she finds a corner to hide in so she can continue doing what she does best, waking you up. i don't have as much difficulty waking up now as i did before, but Ravi? humph.
a world-record tsunami, a ravenous tornado and a merciless earthquake could all hit Dubai in the same instant and he'd still have his face warm and snug in the pillow. if the world freezes over from global climate ruin in that second, that's exactly how giant bugs in shiny pods from Mars will find him 5000 years from now.
this clock's more for him than it is for me. my N73 alarm wakes me up gently and i love that. Ravi needs a loud gong installed beside his pillow. i'll bet my shiny hiney that i'll be the one running after Clocky to shut it off though and this won't be good for our marriage.
a friend and her family are in town and i am absolutely delighted! i'm so delighted, i will accord myself two full hours to get ready. she wants to go clubbing, but clubbing in Dubai on a Monday night? i'll bet it's another techno night. there is no heart, absolutely no heart in techno. i've friends who go into trances when they hear techno blast over the speakers but i just freeze and go, "what?" then head off to the toilet and fiddle with my hair till another song comes on. three weeks ago, as i was leaving a club with a friend, absolutely dejected that we had to content with 2 full hours of techno, strange white men who couldn't dance, an indian fella who's more epileptic than talented on the dance floor, a few hos and Lebanese men who didn't care i'm married, a group of Brits entered the club and one of the ladies said, "oh my god, this is my favourite song!"
that's a song? you can tell the difference between track tioo-tioo-tioo-tioo and track dong-dung-dong-dung-dong-dung? how about when its tioo-dong-tioo-dung-tioo-dong? what will you say then, huh? huh?
listen my white friends, you know i love you, you know i laugh with you when you make fun of your own dancing but how the hell are you going to learn how to dance when all you dance to is techno? slide into some salsa, won't you? or how about gyrating to a little hip hop and r & b? but what do i know? maybe you like techno cos it's all you can rock your body stiffly to.
i'd complained before of the blinding population of poseurs in Dubai, especially in clubs. why the hell are you wearing shades in a club, dude? if i'm already insecure, i'd be in perpetual fear i'll walk into the wall or trip over a step. for God's sake, i can tell you're married. and stop fuckin pretending you're not Indian. or worse, rich when you're really not.
like my friend Iina says, you're either cool or you're not. i can't agree more, you either got it or you don't. once in Bar None, Marriott Singapore, this Indian guy tried to convince all of us he was Jamaican. 'nuff said.
that's why i believe the real gems sometimes are the 55 year old guys who are just trying to chill out at the bar with a beer and watch the circus unravel from up on the barstool. i've had a few conversations and giggles with great people at the bar. people who have little to hide, or don't see any reason for toiling laboriously just to keep up appearances. these are the people i love meeting at bars or clubs. people with hearts so open, i could dip my hand into their souls for half an hour, then go away learning something new about something in life. it doesn't matter we're never gonna see each other again. it's what we take away from each other that makes these short bar trysts so sweet – cos you're never gonna have it again with the same person the next time round.
now, i'm off to file my toenails as slowly as i can because i have two luxurious hours before we leave for Madinat Jumeirah. enjoy the following clip, it cracks me up cos 75% of the Tamil movies Ravi watches aren't blessed with subtitles and the words mostly appear in my head as they do here for Buffalax. except i don't think Buffalax has to watch the large number of Tamil movies i unwittingly signed up for when i married Ravi.


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Where's the penalty for this punk?
My crush, his friends, my friends and I were playing a game of soccer. When we were done playing, my friends and I beat my crush's team. I don't know if it was because my crush was upset about losing to a bunch of girls, but he grabbed the soccer ball from one of his friends and kicked it in my direction. It smacked me right in the face. I ended up having a black eye and he didn't apologize. Let's just say I don't like him anymore.
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Play as Marcus Holloway, a brilliant young hacker living in the birthplace of the tech revolution, the San Francisco Bay Area.
Team up with Dedsec, a notorious group of hackers, to execute the biggest hack in history; take down ctOS 2.0, an invasive operating system being used by criminal masterminds to monitor and manipulate citizens on a massive scale.
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Minimum Requirements
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Treasury Secretary Jack Lew informed Congress late last month that, unless the debt ceiling is raised, by mid-October the nation will run out of money to pay all of its bills on time. The good folks at the Bipartisan Policy Center (BPC) released this morning an analysis of the situation that puts the "X date" sometime between Oct. 18 and Nov. 5. If the financial house of the United States is not in order by then, the uncertainty could wreak havoc on this nation's and the world's economy.
The BPC says there are two potential courses of action for Treasury if it exhausts the extraordinary measures it has used to stay below the $16.7 trillion debt ceiling since May. One scenario calls on the United States to prioritize payments. If that happens, the BPC estimates that Treasury would come up $106 billion short in bills coming due between Oct. 18 and Nov. 5.
The political hell that would be unleashed on Washington, as the administration picked winners and losers (paying defense contractors vs. funding the Justice Department), in this scenario would be intense. As would the legal ramifications of the government choosing to pay one bill collector over another. Then there's the whole issue of the United States not paying its bills on time for the first time in history and the impact that would have on markets around the world. The full faith and credit of the United States would be in tatters.
The second scenario is more tenable from the BPC's perspective. Still, it's a nightmare since Treasury would delay paying a day's bills until it had all the money in hand. What starts out as a mere one business-day delay in paying out Medicaid and Medicare benefits balloons to two weeks when military pay and Social Security and Veterans benefits are due at the beginning of November.
"Congress should act as soon as possible to meet its responsibility to the nation and to remove the threat of default," Lew wrote to congressional leaders. "Under any circumstance — in light of its schedule, the inherent variability of cash flows, and the dire circumstances of miscalculation — Congress must act before the middle of October." Lew also reminded the lawmakers that "[e]xtending borrowing authority does not increase government spending, it simply allows the Treasury to pay for expenditures Congress has previously approved."
In other words, if the debt ceiling isn't raised, the United States will be a deadbeat nation. And that simply must not come to pass.
Follow Jonathan Capehart on Twitter.


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text: Ruth 2:4-7 KJV(i)4 And, behold, Boaz came from Bethlehem, and said unto the reapers, The LORD be with you. And they answered him, The LORD bless thee. 5 Then said Boaz unto his servant that was set over the reapers, Whose damsel is this? 6 And the servant that was set over the reapers answered and said, It is the Moabitish damsel that came back with Naomi out of the country of Moab: 7 And she said, I pray you, let me glean and gather after the reapers among the sheaves: so she came, and hath continued even from the morning until now, that she tarried a little in the house. NSB(i)4 Boaz came from Bethlehem. He said to the grain-cutters, »Jehovah is with you.« They answered: »Jehovah gives you his blessing.« 5 Boaz asked his servant who was in authority over the cutters: »Whose young woman is this?« 6 The servant said: »It is a Moabite girl who came back with Naomi out of the country of Moab.« 7 She said to me: »Let me come into the grain-field and pick up the grain after the cutters.« So she came, and has been here from morning till now, without resting even for a minute. These are my thoughts, please share yours. 4 Boaz was a man of God because of this he would be the ancestor to David and Jesus. Boaz was the type of person you wanted to work with or even work for because he cared. Boaz was the type of person who would do his best to help you if he could. 5 Boaz also pat attention and was the type of person who would step in to help if he needed to do so. It was uncommon for women to go into the fields. Women were not independent from a man in most causes. Boaz may have wanted to know because her man should be the one gather food not her. Men cared for women by doing labor in the fields; women took care of the house. 6-7 Moabites were not looked on very well but Boaz would have known of Naomi. Moabites were a race that came out of incest, Israel did not have much to do with them but Ruth showed she would work as hard as the men to survive. Women were often viewed as inferior but Ruth worked all day with only a break. Women are often today house keepers as well as workers fulfilling both roles.


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What is Server Consolidation? Server Consolidation is process for reducing the number of physical servers by consolidating onto fewer servers. This can be easily understand by following image. What are the benefit for Server Consolidation ? There are aspects of server consolidation and several ways in which consolidation can result in tangible benefits, including [...]
Tag Archives: Types of Server Consolidation
What is Server Consolidation?
Posted by Mahesh Gupta on February 11, 2011 0 comments


text: Seller: allyhandrasplace (2,072) 100% , Location: SOUTHERN CROSS, Ships to: US & many other countries, Item: 122227093011 Pair of vintage wall scones with 3 lamps each. They are quite rare and seldom found in such a design, they are massive and very well made. With a touch of arts and crafts to the figures in the middle. Quite a unique pair that will mesh in many settings include your mission décor. Wonderful decorative touch for multiple settings. Each lamp with three horns mounted on semi circular band with serpent heads and chain. These show wear typical of age and use with an aged patina. One may wish to polish to brighten up a bit. Measure approximately: 19 3/4" wide 10 1/2" deep 7 1/2" high Condition: Wear commensurate of age and use., Color: Gold, Material: Brass, Maker: Chapman