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Seven Tax Planning Thoughts – some before 5 April 2012
Below are several thoughts on tax some but not all related to the tax year end on 5 April 2012.
These comments are by their nature general and any action needs to take into account the wider commercial or family context. This is not investment advice. Please contact me for specific advice relating to your circumstances.
1. Use your Pension limits
Under the new rules from 6 April 2011 the maximum gross contribution per year is £50,000. There is a possibility however to mop up unused relief from the years 2008/09 to 2010/11 provided at least some other contributions were paid in those years.
The pension lifetime allowance reduces on 6 April 2012 from £1.8 million to £1.5 million. It is possible to elect by the end of year to retain the higher limit but this will block further contributions so this needs to reviewed carefully.
2. Accelerate Capital Expenditure in your business before 1 April 2012 for Companies and 6 April 2012 for sole traders / partnerships
The Annual Investment Allowance giving tax relief for 100% of capital expenditure for small businesses reduces from £100,000 to £25,000 in the new year. Consider therefore advancing fixed assets expenditure. It is often overlooked that the relevant date for qualifying expenditure is when the contractual obligation to pay arises rather than when the cash actually moves. Given the change it can often be beneficial to consider changing your business year-end to 31 March 2012.
3. Watch the High Marginal Rates of Tax
The withdrawal of the personal allowance for those with earnings above £100,000 has caught many individuals with lumpy income unaware. The personal allowance of £7,475 for 2011/12 tapers away at a rate of one pound for every extra two pound of income above the limit. If you have any control with your employer when a bonus is paid consider the possible marginal tax rate of up to 60% if your income is in the band between £100,000 to £114,950. Maybe ensure that all charitable contributions by the family are paid by the spouse who is a higher rate taxpayer. Could you consider executing a trust to allocate the income but not the capital to one or other spouse? Pension or gift aid contributions in the marginal rate above are of course very efficient.
4. Use your Inheritance Tax limits
The exemptions available for Inheritance Tax each year are lost if they are not used. The annual exemption is £3,000 and can only be carried forward for one year only. If you have regular income surplus to your annual spending requirements consider documenting and making annual gifts of a regular amount of income.
5. New Generous Tax Relief for investment in new Small Trading Businesses – Seed Enterprise Investment Scheme (SEIS)
The new enhanced EIS scheme starts from 6 April 2012.
- Tax relief of 50% of the amount invested – regardless of the marginal rate of tax at which the individual is taxed.
- Maximum of £100,000 investment per tax year per individual
- Exemption from capital gains tax on sale of the shares.
- Deferral of capital gains tax on any investments rolled over into SEIS shares meaning possible tax relief of up to 78% for 2012/13
- Limit of £150,000 funds a company can raise under the scheme
- Investee company must have been trading less than two years and have net assets less than £200,000
- Maximum shareholding in each company per investor – 30%
- There is clear substantial investment risk for these ventures but as part of a diverse portfolio.
6. Invest efficiently in a Business Property Renovation Allowance (BPRA) partnership with monies you would otherwise have paid in tax
Consider investing in a BPRA limited liability partnership in a hotel or a car park with a pre-arranged tenant.
Invest £100 – financed by cash down of £37 and a limited recourse loan organised by the partnership of £63. The total investment of £100 qualifies for one hundred percent capital allowances.
The deposit is thus covered by the tax refund when your tax return is submitted after 05 April 2012.
Minimum gross investment normally of £100,000.
7. Buy yourself a new smart phone on a company contract – tax exempt under new HMRC guidance
If a limited company provides an employee with a mobile phone on a business contract any private use has been exempt from income tax and national insurance for some time. HMRC have however recently changed their view and accepted that smart phones such as iPhones, Blackberries and android phones also now qualify for the exemption. This is clearly as the primary purpose of such devices is making phone calls rather than as a handheld computer. If tax or national insurance has been paid in the past on this incorrect basis it is possible now to make a back claim for a refund.
Please do get in touch if you want more detail or have any questions how this might apply to you. I am of course happy to help with your tax returns, give tax advice, offer help as a tax consultant/ advisor adviser, give tax advisory services as a tax adviser / accountant covering London and all points west – West End, Ealing, Mayfair, Knightsbridge, Chiswick, Fulham, Chelsea, Notting Hill, Belgravia, Bayswater, Kensington, Ladbroke Grove, Kingston, Marylebone, Barnes, Putney, Richmond, Wandsworth, Kew, Putney.
Top Ten Recent Tax changes for the New Tax Year
Topical headline tax changes for the new tax year some but not all announced in the budget
This is not comprehensive but hopefully all clients and friends will find at least two or three items below relevant or of interest. Please do ask if you have any questions.
1. Main Changes to Tax/ NIC Rates – personal and corporate
• From 6 April 2011 the tax free Personal Allowance for individuals is to increase to £7,475 but the amount charged at basic rate will decrease to £35,000
.• National Insurance for employees will increase from 06 April 2011 by 1% to 12% and 2% from 11% and 1%. For the self employed this increases to 9% and 2% instead of 8% and 1%. Employers NIC will increase to 13.8% from 12.8%
.• Company tax rate on profits below £300,000 to decrease to 20% from 21% from 01/04/2011.
2. New Restrictions on Furnished Holiday Lettings (FHL) relief
The important changes to the relief as suggested in the consultation will, subject to parliamentary review, be as follows
• From 6 April 2011 any loss can only be set against income from the same trade not other income as is common now.
• The day counts increase from April 2012 – for the property to qualify as an FHL business it will need to be available to let for 210 days per year and actually let for 105 days per year.
• Individuals whose businesses are treated within the FHL regime for one year will be allowed to elect for the same provisions to apply for the following two years regardless of the days count.
3. Mileage Allowances increase and new allowance for Charity Volunteers
From 6 April 2011 the car mileage allowance is to increase to 45 pence per business mile for the first 10,000 miles and remain at 25 pence per mile thereafter. An imaginative change is that volunteers for charity can now claim 5 pence per mile travelled on behalf of a charity where previously no relief was available as they were not employees.
4. New Enterprise Zones introduced – back to the future
In a reprise of an eighties idea twenty one new zones are to be (re) introduced in which businesses will qualify for relief from rates, relaxed planning regulations and enhanced capital allowances where the area focuses on manufacturing.
5. IR35 will not be scrapped
The IR35 rules re employed/ self employed status will remain but with changes to enforcement to allow greater clarity and certainty so they say.
6. Changes to Personal Tax Return penalties
It is not so widely known but for years up to 5 April 2010 the tax return late filing penalty was the lesser of £100 OR the tax due. If there was no tax due as for instance a refund was appropriate then the late filing penalty would be reduced to nil. From 31 January 2012 however if a personal tax return is filed late the penalty will always be £100. Further penalties apply as follows – over three months late – a daily penalty, over six months late – an additional £300 or five per cent of the tax due if this is higher, over twelve months late – a further £300 or a further five per cent of the tax due if this is higher.
7. Relief on Childcare Vouchers to be restricted to the basic rate of tax
Unless an employee or director joined a scheme before 6 April 2011 relief will be restricted under the childcare voucher scheme to the basic rate of tax. This is still likely to be beneficial for those who are paying for childcare and do not qualify for children's tax credits. Presently we are finishing the development of a website to offer a toolkit of documents to enable the implementation of the scheme for a small employer.
8. Welcome certainty to come on residency status for individuals coming to or leaving the UK
Following certain court cases taken aggressively by HM Revenue and Customs the position on whether an individual was resident in the UK for tax purposes or not was very uncertain. It is therefore welcome that in the Budget the government announced that there will be consultation on a statutory test of residency probably to be introduced from April 2013.
9. More generous rules for Research & Development Tax Credit
The percentage uplift for qualifying research and development will increase from 75 to 100% of expenditure from 1 April 2011. The onerous restriction limiting any refund to the amount of PAYE tax and National Insurance paid in the period will be abolished.
10. Ten percent Capital Gains Tax limit to increase to £10M from £5M
From 6 April 2011 the lifetime limit on sales that qualify for 10% capital gains tax will increase to £10M. Entrepreneurs' relief reduces the capital gains tax rate from the usual rate of 28% to 10% on the sale of the whole or part of a trading business or shares in a trading company. As tax law treats a furnished holiday let property as a business it may also apply on the sale of qualifying property.
Please do get in touch if you want more detail or have any questions how this might apply to you. I am of course happy to help with your tax returns, give tax advice, offer help as a tax consultant/ advisor, give tax advisory services as a tax adviser / accountant covering London and all points west – West End, Ealing, Mayfair, Knightsbridge, Chiswick, Fulham, Chelsea, Notting Hill, Belgravia, Bayswater, Kensington, Ladbroke Grove, Kingston, Marylebone, Barnes, Putney, Richmond, Wandsworth, Kew, Putney.
Capital Gains Tax (CGT) set to rise – Budget set for 22 June
The new Conservative Liberal government have announced in their coalition document that CGT is very likely to rise in the first budget of the new government. The current historic low rate is 18%.
" The new government has already said it will seek to raise capital gains tax on non-business investments to 40%…"
What seems less widely known is that there are strategies that can be put in place now to effectively "bank" the benefit of the lower tax rate under the current more generous regime.
If you have investments with inherent capital gains then please do get in touch if you want any help to implement this planning.
End of Year Tax Planning
We are fast approaching the end of the current tax year (5 April 2010) and now is an ideal time to review your financial affairs to ensure that they are as tax efficient as possible. This is particularly important as the new tax year (2010/11) will see already announced tax and NIC increases and possibly a change in Government, which could bring in yet more changes.
Below, I have set out some planning points to consider and I am happy to provide further details by telephone. Any action you do take needs, as always, to take into account the wider effects of the planning as well as any tax advantage gained.
Tax increases and restricted allowances
As you are probably aware, the top rate of income tax will rise to 50% from 6 April 2010. This only applies to individuals with taxable income in excess of £150,000 and the new high charge only affects income over that level. Therefore for many the relevant highest tax rate will remain at 40%.
The tax-free personal allowance stays at £6,475 for 2010/11 and so, unusually, is not going to be increased for the new tax year. Furthermore, for those with income over £100,000 the personal allowance will taper away and an individual with an income above £112,950 will receive no personal allowance at all. Due to the interaction of the thresholds and tax rates, the marginal rate of tax will be as high as 60% for those affected. Therefore, it is important to consider how you currently receive income and whether there are any better methods that would work for you. You may also want to consider accelerating income into this tax year before the tax rises occur. We can discuss this further if that would be of help to you.
Married couples and civil partners
Married couples and civil partners have a few additional planning opportunities. Where possible, you should ensure that you both utilise your personal allowances and tax bands. With the advent of the 50% tax charge and the restricted personal allowance it is worth reviewing the balance of your joint income to see if any tax savings are possible.
Where you have made capital disposals in the current tax year you should also try to ensure that both of your capital gains tax annual exemptions are used effectively (£10,100 each for 2009/10).
If you intend to make capital disposals in the near future it is worth considering whether to spread these over two tax years to make sure that your capital gains tax annual exemption is fully used up against any gains.
The current rate of capital gains tax is 18% (or even 10% if specific reliefs are available). Even though it did not happen as predicted in the recent Budget there has been talk that the rate of capital gains tax may increase to lessen the gap between it and the top rate of income tax. However, there are currently no firm plans being proposed for this to happen. If you are likely to make a significant capital gain in the near future do let me know so I can provide further details on various options that could help reduce your tax bill.
Gift aid donations should be made by the spouse or civil partner who is the highest rate taxpayer as they are able to obtain higher rate tax relief for the payments. Basic rate taxpayers just receive basic rate relief.
Pension contributions
It is possible to make contributions to a personal pension and contribute up to £3,600 per year (gross), without any evidence of earnings. This could therefore be useful for a non-working spouse, children or for someone with only unearned income.
There are also important pension contribution changes coming in from April 2011, which will restrict higher rate relief for some, but are also already taking some effect. Now is an ideal time to review your overall pension strategy.
Tax-favoured investments
Investments in venture capital trusts (VCTs) or the enterprise investment scheme (EIS) can be useful tax planning tools where they are appropriate for your investment strategy. Where qualifying investments are made, you can obtain generous tax relief. However, these are high-risk investments and, as with any form of investment, financial planning advice should be sought from a qualified individual before making any decisions.
Inheritance tax
The inheritance tax (IHT) annual exemption is £3,000 and can be carried forward for one year. Therefore, if you have not made any gifts in the past two tax years you will have an exempt amount of £6,000.
In addition, there are some other useful IHT exemptions to remember, such as the small gifts exemption of £250 to each individual and gifts out of surplus income, which, if they qualify as such, are free from IHT. Where outright gifts are made and the donor survives seven years, the gift would not be subject to IHT in any event.
Tax Refunds on Holidays Lets within Europe
Do you own property in Europe….Has it made a loss in any tax year since 2006/07?
Did you know that under new HMRC guidelines you may be able to claim these losses against other income often leading to substantial tax refunds?
The conditions are:
• The property must be situated in the European Economic Area
• It must be let furnished not empty
• Available for Letting at least for 140 days a year
• Must be actually let for at least 60 days in the year
• Not normally occupied by any one tenant for more than 31 days at a time.
Further benefits of the relief are as follows:-
• Losses can offset against general income eg salary, self employed profits
• Entrepreneur's Relief is usually available on the sale of such properties meaning an effective rate of capital gains tax of 10% not 18%
• Roll- over or Hold Over available to defer gain on sale
• Capital Allowances available on equipment used in the property
• Pension contributions can be paid if the property is profit making
• Possibly qualify for Business Property Relief thus exempting the property from IHT on death or gift to others
HMRC have said that the cut off date to claim back these losses for 2006/07 is 31 July 2009.
Please get in touch if you need any help.


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Nancy Ward is a convert, journalist, blogger, published author and speaker on her conversion, Catholicism and Christian community in Texas. She loves to share her faith story and help others share theirs through her Sharing Your Faith Stories seminars and DVD. She contributed four chapters to The Catholic Mom's Prayer Companion. JoyAlive.net and NancyHCWard.com
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Monthly Archives: December 2011
Straight Talk with John Lauriello
The end of the year is almost here and with it comes reflection and looking ahead. At the end of this year, I am struck by the fact that we are going through such a changing time. As we all … Continue reading
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Decorate to delight your properties and customers
Enhancing properties with holiday decorations By Melissa Achuff, Lease Administrator and Property Manager Putting up holiday decorations on commercial properties is almost like an advertisement that screams "Stop! Look at us and come in to do some business or get … Continue reading
Show us your swag
If you workout at any local YMCA, or country club, or run in any neighborhood in metro Birmingham, or maybe even in other cities around the world, chances are you've noticed a person or two wearing a Southpace tee shirt. … Continue reading
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November Done Deals
Our brokers were busy last month! Check out some of our done deals. Marcus Bruchis of Southpace Properties, Inc. represented Rainbow Fashion in the leasing of retail space in the following locations across the southeast: Biggs Park Mall in Lumberton, … Continue reading


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Moreno agrees Bolton move
By Mark Buckingham
Last Updated: 01/01/70 1:00am
Atletico Madrid striker Javi Moreno has joined Bolton Wanderers on loan until the end of the season after passing a medical, and is now awaiting international clearance.
Trotters boss Sam Allardyce has been chasing the Spaniard to beef up his attack and has been keen to thrash out a deal during January's transfer window.
Allardyce has now been successful in his pursuit of the former Milan forward after Moreno revealed the reasons for concurring on a deal.
Moreno will begin life at The Reebok Stadium once clearance is received, and he is eager to grasp his chance of regular action after being used infrequently by Atletico.
"My move to Bolton is not one to escape Spanish football," Moreno told skysports.com.
"I am prepared to play in La Liga but if they do not give me the opportunities I am not going to sit in the stands.
"I am a professional footballer and my will is to play.
"The Premier League attracts me. It is a great championship, the best one in Europe after the Spanish.
"I am going to spend the next five months with Bolton. Afterwards, we will see because I still have another year on my contract with Atletico."
The ex-Alaves marksman also admitted Bolton boss Allardyce was a key factor in his decision to accept a temporary move to The Premiership.
He added: "The manager of Bolton came to see me to negotiate my loan and that says a lot for me.
"I see that he trusts me and I don't want to defraud him but I can't deceive anybody and say to the fans that I am going to score 20 goals in five months.
"I am prepared to play at any time but I understand that first I must get used to the way Bolton play and know my team-mates.
"Anyway, I leave the decision in the hands of the manager as to when he wants to use me."
Moreno acknowledged the presence of compatriot Ivan Campo at The Reebok was another persuasive factor behind his decision.
"To have another Spaniard in Bolton's squad can be very positive in all senses. It will help me to connect to this style of football as quickly as possible."


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On March 14, 2016, a motion for authority to sell assets of the estates pursuant to section 363 of the Bankruptcy Code was filed in the bankruptcy case of Dune Energy, Inc. and its affiliates.
The filing was assigned docket number 724 and is described on the court's official docket as follows:
Motion for an Order Authorizing and Directing Governmental Agencies to Cancel Liens Pursuant to the Order Approving Purchase Agreement and Authorizing Sale Free and Clear of All Liens, Claims, Encumbrances, and Other Interests filed by Pamela Gale Johnson for Interested Party Trimont Energy (NOW), LLC (Attachments: # 1 Proposed Order)(Johnson, Pamela) (Related Document(s): 378 Order Regarding (related document(s): 4 Debtors' Emergency Motion Pursuant to Bankkruptcy Code Sections 105(a), 363 and 365 and bankruptcy Rules 2002, 604 and 6006 for Entry of (I0 Order (A) Approving Sale and Bidding Procedures in Connection with Sale of Assets of the Debtors, (II) Approving Form and Manner of Notice, (C) Scheduling Auction and Sale Hearing, (C) Authorizing Procedures Governing Assumption and Assignment of Certain Executory Contracts and Unexpired Leases, and (E) Granting Related Relief; and (II) Order (A) Approving Purchase Agreement, (B) Authorizing Sale Free and Clear of All Liens, Claims, Encumbrances, and other Interests, and (C) Granting Related Relief filed by Charles A. Beckham Jr. for Debtor Dune Energy, Inc. (Attachments: # 1 Proposed Order)) (Order entered on 7/10/2015))
Dune Energy, Inc. filed for bankruptcy protection, or had an involuntary bankruptcy petition filed against it, on March 8, 2015. The bankruptcy case is pending before the United States Bankruptcy Court for the Western District of Texas . The case number for the lead bankruptcy case is 15-10336. The bankruptcy case is currently assigned to United States Bankruptcy Judge H. Christopher Mott. The law firm of Haynes & Boone, LLP is acting as lead bankruptcy counsel to Dune Energy, Inc. in the bankruptcy case.


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Adam Voges leaves Middlesex on a high
Hove (third day of four): Middlesex (21pts) beat Sussex (3) by 79 runs
Adam Voges will fly to Antigua on Monday to join the Australia squad on their tour to the West Indies leaving Middlesex sitting on top of the LV= County Championship first division after their third victory in his four games as captain.
Having chased down a target of 402 to beat Somerset at Taunton and bowled out Durham for 71 to win by 187 runs at Lord's, they overcame Sussex in a hard-fought scrap in difficult conditions with 20 overs of the third day remaining.
It was still anybody's game when the day began with Middlesex 203 runs ahead with four wickets in hand on a cracked, below-average pitch that offered sideways movement and uneven bounce throughout.
The 83 runs that were added were to…


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Advantages: Solid State amp, Fair price, great clean tone and very loud
Disadvantages: Weak distortion channel, playing at low volumes can be difficult and not enough low-end
...was comparing it to other fender amps with similar price and Wattage. The Frontman stood out to me because of its loudness and the overall clarity of the clean ton ...
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Advantages: everything
Disadvantages: no waighted keys
i have the keyboard now for 2 years ... it is like new ... there is no weight on the keys ... but it dosnt matter for me ... the software with is includet is very nice ... only the note editor is a bit buggy .... i use it together with fl studio, cubase a ...
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Advantages: price
Disadvantages: bad sub
i have tested it about 1 month ... i produce hardstyle and gabber ... in this genre you sit about 80 hour on your kick .... eqing distorting overdive reverb eg ... half of the time you need lot of sub ...but i think they are not the right one for my gen ...
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Advantages: Tone is brilliant, looks good, good pre-amp
Disadvantages: Harder to play for beginners, pre-amp will need batteries over time.
...sounds correct.
In my opinion, Taylor guitars have such ...
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Advantages: Touch/Feel of the keys (for the price), Documentation
Disadvantages: Pedal options
A great solution for any pianist of any level/age. I find the tone quality to be very impressive, and the feeling of the keys to be exceptional for the price. It is very durable yet still needs to be taken care of. One of the keys on my model sometimes ...
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Advantages: clear sound, durability to being dropped and stored for long period of time
Disadvantages: because it is of the top brands of saxophones its about 5-7 pounds heavier then a cheaper one
Selmer is one of the top brands you can buy for a saxophone. My Selmer is 16 years old and still plays just as crisp and clear as it did when i first bought it. ive never had to replace keys or the pads. You cannot go wrong! i have dropped it in a parade ...
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Advantages: Great sound, Long lasting
Disadvantages: Costly
I bought these guitar strings, even though they weren't the cheapest to find, and I've fallen in love with them. They were easy to match pitch on, and they have created a beautiful sound. I'd definitely recommend buying them again, as their 80/20 is absol ...
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Advantages: A good party sound solution
Disadvantages: A little uglyand large for everyday use
What to do for a 50th birthday party? As I have been yomping through my 40s at what feels to be an ever faster rate and some of my friends have gone through the rite of passage already, it has been biting my mind in the small hours of the morning (OK, I ...
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Advantages: Built in DSP, lightweight.
Disadvantages: Little cold sound
Some years ago bought this amplifier and used about half a year. Design a little metallic , volume knobs little rocky and comfortless to use . Tried to use with front speakers - sounds neutral with a little sharpness in highs. When used with 18'' inch su ...
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Advantages: Light weight. Absolutely neutral sound
Disadvantages: Not suited for large and heavy subwoofers .
Good amplifier, sounds good, looks nice ,especially grey mettalic front and blue power light, good THD and damping factor- very good choice for large front speakers and medium 15 -18'' woofers , but not suitable for large subwoofer systems . Sounds abso ...
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Advantages: Great Price, Stylish, Plug and Play
Disadvantages: More aimed at beginners
Numark Mixtrack Pro 2
Although retailing at around £150, these can be picked up for less than £100 on Ebay if you find the right auction. That is where I got mine from and it was in excellent condition so I advise people to shop around for this and ...
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Advantages: great for beginners, metronome, lightweight, variety of instruments and functions.
Disadvantages: not for experienced players.
This keyboard is brilliant for someone who is just learning how to play the piano/keyboard.
I bought my NP11 when i was doing my music GCSE at school and was brilliant because it was basic but with a small variety of instruments.
I did buy a sustain pedal ...
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Advantages: Cheap. Good sound. Well made. Easy to use. Feels excellent. Easy to maintain. Lightweight
Disadvantages: Can't be strung for left handers. No strap buttons. No electrics (built in tuner)
Firstly you can buy it here if you wish too: http://www.amazon.co.uk/Yamaha-C40-Full-Classical-Guitar/dp/B003UGCUFE
Firstly, when I looked on Amazon the reviews rate it a very promising 4.5/5 stars!
For me, this guitar feeld very nice to touch and it fe ...
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Advantages: Easy to control and adjust, good quality, great looks, compact.
Disadvantages: Sound could get boring.
...and good quality pickups the Seymour Duncan brand is pretty well known. They began trading back in 1976, though it is a matter of opinion whether you think this is a long time or not. I would say that if a ...
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Advantages: Compact and portable. Easily stored in a small case.
Disadvantages: Cymbals tend to move when hit repeatedly.
I bought Roland TD4 last year. Prior to that I also owned and play an acoustic drum set. (Brand: Sonor)
I don't have a studio at home and our neighbour's house is very adjacent to each other and there is concern over the loud sound from acoustic drum se ...
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Newcastle University
School of Natural Sciences
Drug Chemistry with English
School of Psychology
Percy Building
Newcastle Upon Tyne, England
United Kingdom
Program Information
Degrees Offered:
Drug Chemistry with English
Format: Campus
Program Description:
The aims of this programme are identical to those for the MSc in Drug Chemistry, namely to provide advanced training in modern drug chemistry. You gain: an appreciation of how new drugs are developed, from their conception in the laboratory to their application, testing and subsequent industrial production; an overview of the chemistry pertinent to drug design, as practised in the pharmaceutical industry and in academia; training in topics which constitute the æholy grailÆ of drug design and potential therapies not yet established commercially; a high level of research competence; and experience through training in relevant aspects of laboratory work, including COSHH and safety.
This programme is designed for students whose first language is not English, primarily from overseas. The Drug Chemistry with English MSc is related to the MSc in Drug Chemistry, and draws on that MSc , but is adapted for students whose first language is not English who wish to improve their command of the language as well as pursue all the scientific aspects.


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ONE of Britain's best-known actresses is seeking out her Sunderland ancestry.
Sherrie Hewson, best known for playing Coronation Street character Maureen Holdsworth, is hoping to find a side of her family she has never met.
"My father was born here, and I remember coming to Sunderland a couple of times when I was younger," she said.
"I can remember being in Castletown and outside the house, where we were, was all these green fields, then a pit on the horizon.
"My dad loved it here, he was a mascot for the area, friendly, and he loved a pint."
Sherrie said the reason she took the part of the Fairy Godmother in this year's Sunderland Empire pantomime, Cinderella, is so she can spend some time in the city and find out more about her family.
She will visit Washington and Castletown, where her father, a singer, came from.
"I'll be here for about five weeks," she said. "I know it's not long, but at least it'll give me a bit of a start."
Sherrie, due to start filming a new series of the ITV programme Benidorm in March, is hunting for relatives in Washington and Castletown.
Her father, Ron Hutchinson, who died aged 76 in 1996, was born in 1918, the son of Catherine Pearn and it is believed his father was John Hutchinson, who Catherine Pearn married in 1910.
However, Sherrie thinks a family secret will reveal that his father was actually a man with the surname Porter.
"I do feel part of me belongs here," she said.
"And I don't know why.
"I know my dad would be thrilled that I'm doing this, and when I'm on the Empire stage he'll be looking down and grinning."
The Houghton Heritage Society is helping Sherrie in her quest.
Anyone with information can email firstname.lastname@example.com or tel: 270 0092.


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Terrible 1st Day of School Hair Cut
I do NOT reccommend this salon at Londonderry Mall at All. A kids school haircut nightmare... When I called to talk to the hairdresser (whom he claimed is the owner). He was rude, high tempered and then rudely asked to talk to my son, ummm no buddy. He is 13 you talk to me, so with the fact that we asked for a 3 clipper cut on top and 2 on the sides... He came out with a buzz cut, this guy needs to go do some morr training and should learn how to run a business


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Baumanière les Baux de Provence
Provence, France
Since Mr & Mrs Smith is all about romantic getaways for couples, we know a thing or two about honeymoon hotels with style and substance. Idyllic beach retreats that offer the tropical-fantasy honeymoon package, luxury safari lodges, Venetian palazzos, Californian wine estates – whatever your dream honeymoon destination, you'll find inspiration below.
And don't forget, if you place your wedding list with Mr & Mrs Smith, you can enjoy a guest-funded honeymoon…
See our boutique hotel deals
Provence, France
One more night offer - Wine tasting, daily breakfast and more
Provence, France
Smith Exclusive: Stay four nights for the price of three, with a 30-minute wine tasting
Found your stay cheaper elsewhere? We'll match the price and give you a $75 voucher.
Enjoy extras such as a picnic lunch, champagne or spa treatments, on the house
Here for you 24/7 1 800 464 2040
This very French – et très charmant – country hotel just outside Avignon has all the vineyard views and wine-and-cheese tastings you'd expect from a Provençal stay. In Room 4, a Deluxe, the traditionally understated decor makes for a serene spot that's ideal for breakfast in bed. The air of relaxation and tranquility extends to the inviting outdoor pool on the hotel's terrace.
Turrets on the outside, Timorous Beasties wallpaper on the inside, this luxurious 12-room château retreat combines contemporary flair with traditional comforts, all put together by inpired interior designer Birgit Israel. Luxury room 16 is a knockout: guests are treated to huge south-facing windows which look onto a private terrace and the fountain in the courtyard below. Besides, it happens to be Birgit's favourite room, which is reason enough for us.


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Cleveland Home & Remodeling Expo - 2 Tickets For The Price Of One!
Shop, compare, and save with this deal for the Cleveland Home + Remodeling Expo, March 24-26. With two tickets for the price of one, you and a friend will get a full day to talk with hundreds of experts in remodeling, kitchen & bath, gardening, décor and more!
Want to hear from some pros? This show will feature local and national experts, including Hilary Farr, co-host of HGTV's Love It or List It on Saturday and Jeff Lewis of Bravo's Flipping Out will be appearing on Saturday and Sunday. Don't miss the opportunity to see the latest trends in home design and décor when you tour the Design Lodge, a 1,400 sq. ft. home built by Weaver Barns.
Held at the Cleveland Convention Center, March 24 to 26, 2017, this showcase is the perfect way to get inspired and get started!
The Cleveland Home & Remodeling Expo
Huntington Convention Center of Cleveland 300 Lakeside Avenue Cleveland, OH 44113


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ARLINGTON, Texas -- Mike Napoli appeared on Fitzsimmons and Durrett on ESPN Dallas 103.3 FM on Friday morning and made it clear again that the best two years of his career came with the Texas Rangers.
The question is will they still be after this season?
In case you missed it, Napoli is pounding the baseball for the Boston Red Sox just like he did in the second half of the 2011 season and into the playoffs and World Series with the Rangers.
Napoli leads the majors with 21 extra base hits, 14 doubles and 31 RBIs. In Boston's 10-1 victory Wednesday, Napoli pounded home runs of 472 and 467 feet at Toronto's Rogers Centre. One of them handed where a fan was eating dinner.
A free agent after last season, Napoli didn't want to leave the Rangers, but he wanted more than a two-year offer on his next contract. He ended up picking Boston twice, first after a three-year offer that he accepted, then a one-year, $5 million base that the Red Sox guaranteed him after a hip condition was discovered during his physical.
Napoli said Thursday morning that's it worked out because signing with the Red Sox has allowed him to play first base, which has helped him deal with his hip. The Rangers wanted him to catch as well as play first.
"Boston with me being able to play first base every day and not being behind the plate, with my hip and physically how I was, it was just a better decision for me," Napoli said on Fitzsimmons and Durrett.
No one with the Rangers is surprised with Napoli's hot streak to start the season, beginning with his manager, Ron Washington.
He saw it firsthand in Texas.
"Napoli is streaky," Washington said. "The good thing about Nap is he is comfortable. He wasn't comfortable here. I don't why because of all of the injuries. But when he's comfortable, he's dangerous. He can hit the ball to all fields. When he was struggling for us last year, he couldn't hit the ball to the opposite field."
The anticipation is Napoli will get a warm reception Friday night at Rangers Ballpark, unlike Josh Hamilton, who was booed loudly on his return with the Angels.
Napoli, as he always does, said nothing but good things about the Rangers, their fans, the Metroplex, you name it while on with Fitzsimmons and Durrett. It's the same things he told the Boston media this week in anticipation of his return home.
Napoli was asked for his favorite moment on Thursday's show, and he hesitated for a moment, surprisingly not picking his game-winning double in Game 5 of the 2011 World Series at Rangers Ballpark that gave the Rangers a 3-2 series lead over St. Louis.
"That was a great moment," Napoli said, and then focused on a playoff game against Tampa Bay. "When they first started doing the Napoli chant that against James Shields and Tampa Bay. It was pretty cool. I was shocked, 'I was like you guys can't be doing this to me.' It was a key situation. It was something I'll never forget.
"I think about it all the time, it was 50,000 people screaming my name. It was so loud. It was a great moment."
Rangers' fans most certainly will be chanting again when Napoli steps to the plate for the first time Friday night, even as a member of the Red Sox.


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Every fall the week of September 17th is deemed Celebrate Freedom Week. Every fall when this week comes around I struggle to fit this required curriculum into our BUSY schedule.
This year I decided to do a little something to ease that trouble. Instead of forcing all this important information into a few minutes each day I am making it a more independent discovery process.
Enter the Celebrate Freedom Week QR Quest! This product has two different formats, so that you can decide what best fits your classroom. Format one has large QR codes that you can hang around the room to have your students complete in stations or as a scavenger hunt. Format two has the QR codes right on the recording sheet to make it an activity that can be completed in their seats, or in a specified location around the room.
The QR codes lead to a variety of media including safe share videos, a song, and websites for students to search for their answers.
All you need to add is a device capable of scanning QR codes!
Personally, our class will be completing this activity in stations throughout the week. They will be working in partners and small groups to scan the codes and search for their answers. I know they will love it!


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Limonaia Cottage - Code: AC0002
Home >> Arezzo - Cortona >> Limonaia Cottage >> Profile
Profile | Interiors | Outdoors | Facilities | Location | Availability | Rates and Conditions | Comments | Photo Gallery
DescriptionLimonaia Cottage is found among the greenery and silence of the hillsides, where the dense mountain woods slope down towards extensive olive groves. The property is protected from above by Etruscan walls, and looks down on the Renaissance battlements of a Ghibelline tower. The expansive view of the Valdichiana valley opens out, enclosed by the sinuous outlines of the Appenine foothills, dominated by Mount Amiata and the hills that are reflected on the silvery waters of Lake Trasimeno.
The Cottage is part of a residence that includes a Villa and another Cottage. Each structure is completely independent. Each has its own private entrance and private garden area.
The beautiful city of Cortona is less than 1 kilometre away guests can even walk there enjoying the wonderful views of the Valdichiana and Lake Trasimeno areas. It is near Arezzo, in the centre of the golden triangle of some of the most important artistic sites in central Italy: Arezzo, Perugia, Siena, as well as Assisi and Florence which are just a short journey away.
Main Characteristics
Cottage with Pool
Pets Welcome
One small animal allowed.
Book Uffizi Gallery tickets, museum tickets reservations in Florence, skip the line at Florence museums!
Copyright © 2017 Italy Travels Firenze - Tutti i diritti riservati | Cookies Powered by Italiaprovider


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Blog Categories
Important Links
- CIASTech IT Helpdesk
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Contact CIASTech about your computer problems
Request personal and group web accounts, course shares, and our MyShares system
View your status and get information about the equipment checkout cages.
Use our remote applications client.
Download CIASTech's TeamViewer application if directed to by a CIASTech employee
Monthly Archives: August 2011
2011-2012 Academic Year Announcements
Welcome back for the 2011-2012 Academic Year. Here is a short list of the major changes for this academic year. If you have any questions, please submit a ticket online at http://cias-helpdesk.rit.edu. SOFTWARE CHANGES: Operating System: Macs — will remain … Continue reading
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We are an Equal Opportunity Employer. Thank you for considering a career with Softite Community Federal Credit Union. We are looking for talented and enthusiastic people with a passion for excellence. We are dedicated to providing exceptional service to our members and we know that all starts with our employees. That's why we provide a challenging work environment where employees are given opportunities to grow, both personally and professionally.
It's not just about the salary. Some call it benefits, but here at Softite we call them investments in our team. Our employees are our most valuable asset which is why we provide a comprehensive benefits package all full-time employees designed to meet YOUR needs and help you get the most from life. We put you first.
Receive and pay out money. Keep records of money and negotiable instruments involved in the Credit Unions various transactions.


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CLEVELAND -- Dwight Clark and the Browns are finally feeling better about the NFL's expansion draft.
At first glance, the 150 players whom Cleveland can choose in Tuesday's draft didn't look very appealing to Clark, the club's director of football operations, who knew little or nothing about them.
But after spending endless hours breaking down game films, making phone calls, and dissecting the list of the league's most unwanted, Clark is convinced he can find Cleveland some help.
''When I initially looked at the list, it didn't blow me away,'' Clark said. ''But some of the players I had not been that familiar with. Ultimately, you start digging in and finding more information about them. That's when you start getting excited about it.''
Excited? About the expansion draft?
It may be hard for the rest of the league to believe, but Cleveland is pumped. After a three-year hiatus, the NFL is back in football-mad northern Ohio. And to trumpet the Browns' rebirth, the league decided to hold the expansion draft in the birthplace of pro football.
All 4,000 tickets made available for the event at the Canton Civic Center were quickly scooped up by Browns fans, who haven't had a chance to get together and cheer for their beloved team in a long time.
The Dawg Pound will be out in full force, woofing for each of the Browns' selections during the 212-hour draft to be carried live by ESPN2.
So what players have the Browns most excited? Those with small contracts and big potential. Cleveland inherits a player's contract, so dollar figures are as important as rushing average and sack totals.
''We're looking for guys with an up side,'' said coach Chris Palmer.
There are some big-name players available -- Denver's Darrien Gordon, Neil Smith and Willie Green (a former Clarke Central standout), Green Bay's Robert Brooks and Reggie White, the Jets' Glenn Foley, Oakland's Desmond Howard, and Washington's Gus Frerotte -- but all come with some kind of baggage. They're either overpaid, underachieving, injured, or in White's case, retiring.
''You look at some of the names, and from that side of the table you say, 'that guys a no-brainer, they have to take him,''' said Clark. ''But when you look a little closer you start to understand why a guy might be on the list.''
© 2017. All Rights Reserved. | Contact Us


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How do you know how good you are at innovation? One of the tools that we have found very useful for assessing innovation within organisations is the Innovation Value Chain. The tool was developed by Morten Hansen and Julien Birkinshaw and published in an article called The Innovation Value Chain in Harvard Business Review in 2007.
I've talked about this before – There are two key points with this model. The first is that there are three stages in the process of innovation: idea generation, selecting & developing ideas, and diffusing ideas. The key part, however, is that all three parts of that process have to be working well in order to innovate.
The three step aspect of the innovation process is important. Measuring idea generation, selection and diffusion helps organisations get around the problem of simply equating innovation with ideation. Organisations that do this often find that they have plenty of ideas, but they're still not being very innovative. This is because innovation actually doesn't occur until you execute new ideas. To do that, you have to be good at having ideas, but more importantly you also have to be good at selecting ideas and getting them to spread.
This leads to the second key point of the Innovation Value Chain – your innovation process is only as good as your weakest link. This is not simply a linear model of how things happen, it is a description of a complex system. For example, if you are bad at selecting ideas, people will become less willing to give you their new ideas. This means that there are feedback loops between the three parts of the process. If you are going to improve your innovation, the whole system has to get better. You can use the IVC to identify your weak point and take steps to improve it. Then you can move on to whichever step is your weakest point now. If you keep doing this, you will build excellent innovation capability within your organisation.
Here is a Special Deal!
Our research has shown that while organisations usually first try to improve their idea generation, 95% of the time, this is not their weakest area. I'm curious to see how broadly this is true – so I would like you to please
In exchange for your time, I'll give you some feedback on your results. If you'd like some information about what your organisation's innovation strengths and weaknesses are relative to others who have taken the survey, just leave an email address when you take the survey. If you would like several people from your organisation to take the survey, I can compile the results – just have everyone indicate the name of the organisation when they fill out the survey. All results are, of course, confidential. To get the most meaningful results, please tell everyone you know that might be interested about this survey. Thanks for your help!
Innovation is about more than just coming up with new ideas. If we're going to be innovative, we have to be able to execute new ideas. The Innovation Value Chain is one tool that can help us get better at this.


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It's All About JerusalemThe speeches droned on for three solid days. Every head of state from 153 nations was allotted five minutes in the UN podium. Most exceeded that limit. Delegates typically wandered around on the General Assembly floor as the speeches were made, and whispered conversations betrayed the insinuated pomp and circumstances. Many of the speeches were clearly being ignored. I was in the audience as a journalist, struggling to pay attention to so many of them.
and the Temple Mount
The Prime Minister's speech at the United Nation was sobering.
By Ken Raggio
(Written after attending the UN World Summit 2005)
Five minutes before he was to step to the podium, Ariel Sharon rose up quietly from his seat beside his Deputy Prime Minister Shimon Perez and his Foreign Minister Silvan Shalom and slowly traipsed his way behind the stage with what appeared to be an arthritic limp.
As the preceding speaker walked off-stage, the crowd grew conspicuously quiet. Those moving and standing quickly went to their seats. Suddenly, the entire General Assembly hall was transformed into a huge listening ear.
Sharon slowly and deliberately took his place in the podium, shuffling his notes for a moment. "I arrived here from Jerusalem, the capital of the Jewish people for over 3,000 years and the undivided and eternal capital of the State of Israel."
He could have stopped there, and gone home. That single statement rumbled through the audience like an aftershock. He had already made the strongest statement that could possibly be made. Any other issues paled by comparison. It's all about Jerusalem.
Talk about Gaza, the West Bank, or the Golan Heights. Talk about refugees, settlements, security fences, occupation, terrorists, or anything else that peppers front pages around the world every day. But in the end, it's all about Jerusalem.
Jerusalem is why Yassar Arafat walked away from so many negotiating tables. It is what has frustrated every politician and negotiator that has ever entered the fray. Israel will never surrender Jerusalem, and the Palestinians will never stand down until they do.
The United Nations wants Jerusalem. The Roman Catholic Church wants Jerusalem. The Muslims want Jerusalem. The Jews want Jerusalem. Who will finally get it?
Jesus Christ will. And there will be no lasting peace there until He comes. So when you "pray for the peace of Jerusalem," as admonished in Psalm 122:6, you are praying for Messiah to come and save the day. Have no fear. He is on His way.
In a world full of people who have no regard for the God of Abraham, Isaac and Jacob, Sharon's speech evoked a stark reminder that Israel and Jerusalem continue to be priceless pawns in the war between good and evil.
As politicians negotiate to trade the Promised Land for promised peace, it is important to remember that "there is no peace, saith the Lord, to the wicked" (Isaiah 48:22).
Eventually, the whole world will be forced to face that fact. Tensions over Jerusalem will continue to escalate until the Prince of Peace comes and resolves the conflict once and for all.
Make no mistake. Almighty God swore that "in Jerusalem, …will I put my name forever" (2 Kings 21:7; 2 Chronicles 33:7). Jerusalem is destined to be the capital of the coming kingdom of Jesus Christ. "He that shall come will come, and will not tarry" (Hebrews 10:37).
The Bible teaches that there will be a Jewish Temple built on the Temple Mount in Jerusalem before the Battle of Armageddon. That must be very soon!
Pray for the peace of Jerusalem. Also see this IMPORTANT article: Will The UN and The Vatican Rule Jerusalem?
When Will The Rapture Take Place?
It may not be when you think!
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Ken Raggio
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Kenya: court calls for four suspects to be investigated over Fr Kaiser's murder
The inquest into the death of Mill Hill missionary, Fr John Anthony Kaiser, wants four men investigated to determine their role if any in the priest's murder. Nairobi Chief Magistrate Maureen Odero wondered why the Kenya Police and the American Federal Bureau of Investigations had not sought to fill gaping loopholes in their evidence.
The court recommended that a catechist, Francis Kantai, who was serving under Fr Kaiser at the Lolgorian Parish, Ngong Diocese, and three Kenya Wildlife Service game rangers at the Mara National Park, Samuel Kortom, Joseph Kupasar and Daniel Suya, be investigated.
"Though it was stated that Mr Kantai was close to Fr Kaiser, his behavior in the period leading to the priest's death raised many questions, she ruled, adding that his personal admission in court that he lied to the FBI and his disappearance soon after Fr Kaiser's death raised many questions. The three KWS rangers were involved in the disappearance of a rifle and a magazine from Mara Serena armoury around the time of Fr Kaiser's death.
"It is not lost to the court that the rifle is a high powered firearm similar to the type used to kill Fr Kaiser. It is highly suspicious that close to the time Fr Kaiser meets his death a mystery still exists as to the loss of a firearm and a magazine from the Mara, the magistrate noted. She, however, cleared former Cabinet Minister Julius Sunkuli who it had been claimed in the inquest was unhappy with the priest's involvement with two girls who had lodged rape complaints against him.
"Hon Sunkuli has an airtight alibi as he was not in Nairobi, Naivasha or Nakuru at the time Fr Kaiser met his death. He was away in Mombasa on official duties. . . certainly not anywhere near the scene where the body was recovered,"she said.
The chief magistrate added that if Sunkuli wanted to eliminate a person because of these allegations, then in the court's view, he would have targeted the girls themselves or his named political detractors and not Fr Kaiser who was not the source of the allegations.
Source: CISA


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For any frequent flyer, one of the worst situations is when the flight or your booking gets cancelled when you need it the most. However, United Airlines proved that the above mentioned instances are nothing in front of the nightmare this airlines is capable of giving its passengers. It was only recently that we saw the video where a passenger named David Dao was dragged forcefully by the police officers when he refused to leave his seat. While, the whole world was discussing United Airlines' rough treatment towards its passengers, a scorpion took the advantage of being away from the limelight and stung one passenger. Maybe, the scorpion was getting jealous of the airlines hogging too much attention.
Coincidentally, this attack happened the same day when Dao was being removed from a flight in Chicago. The man identified as Richard Bell was travelling from Houston to Calgary when the scorpion fell on his head from an overhead bin while he was having lunch in his business class seat. Was the scorpion denied a seat too? Did he seek refuge in the overhead bin, fearing that he might get dragged to make space for other passengers? Bell's wife Linda told CNN, "My husband felt something in his hair. He grabbed it out of his hair and it fell onto his dinner table. As he was grabbing it by the tail it stung him." After Bell shooed it away without realizing what it was, one of the passengers noticed and shouted that it's a scorpion.
Bell was attended to almost immediately by the crew members. The United Airlines also reached out to the couple apologizing for this incident and offered compensation. However, having said everything, a scorpion flying with us is the last thing we would ever wish for. Having said that, for once we might miss out on something, but nothing, I repeat, nothing can escape the wary eyes of Twitter and the social media platform did what it's excellent at - trolling people. So, here are some of the hilarious tweets that will leave you in splits wondering why Twitter didn't come in our lives earlier.
A man was stung by a scorpion on a United Airlines flight, if only there was a doctor onboard....... OH WAIT!! 🤦🏻♂— gary walls (@gary_walls) 14 April 2017
#unitedairlines one poor man being stung by a scorpion. The scorpion was forced up there in the luggage hold after losing its seat— filmmaker (@apprenticetrump) 14 April 2017
United Airlines: "Man this week can't get any worse for us."— Calico+ (@CalicoPlus) April 13, 2017
Scorpion: "Hold my beer."#United pic.twitter.com/bEcnGCAsp5
We've all learned a valuable lesson today. If you want someone to move, don't call the cops, just throw a scorpion on them #unitedAIRLINES— Keith Metz-Porozni (@kmetzpor) April 13, 2017
So, United flights are a human free-for-all AND IT'S RAINING SCORPIONS? Someone make a fighting game. https://t.co/iB27YNwUqf— Maximilian Dood (@maximilian_) April 13, 2017
#ImFuriousBecause— Eric Percak (@EricPercak) April 14, 2017
"no one wants to hear my side of the story"
-United Airlines Scorpion #unitedAIRLINES #scorpion pic.twitter.com/G1R2WiIYKg
Just to be on the safe side, wear a hazmat suit if you are flying with the United Airlines from now on! #UnitedAirlinesAssault #Scorpion pic.twitter.com/iZOAvB13zq— ❄ Dr. A ❄ (@AAPsyc) April 15, 2017
Again, if you're unwilling to accept United's generous offer to de-board, policy clearly states... https://t.co/YShuKkHOoW— Andrew Coyne (@acoyne) April 13, 2017
Photo: © Twitter (Main Image)


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Children's Home or Orphanage is the name to describe a residential institution devoted to the care of orphans – children whose parents are deceased or otherwise unable to care for them. Parents, and sometimes grandparents, are legally responsible for supporting children, but in the absence of these or other relatives willing to care for the children, they become a ward of the state, and orphanages are a way of providing for their care and housing. Children are educated within or outside of the orphanage.
Orphanages provide an alternative to foster care or adoption by giving orphans a community-based setting in which they live and learn.[1] In the worst cases, orphanages can be dangerous and unregulated places where children are subject to abuse and neglect.[2]
Today, the term orphanage has negative connotations. Other alternative names are group home, children's home, rehabilitation center and youth treatment center.
The first orphanages, called "orphanotrophia," were founded in the 1st century amid various alternative means of orphan support. Jewish law, for instance, prescribed care for the widow and the orphan, and Athenian law supported all orphans of those killed in military service until theage of eighteen, and Plato (Laws, 927) says: "Orphans should be placed under the care of public guardians. Men should have a fear of the loneliness of orphans and of the souls of their departed parents. A man should love the unfortunate orphan of whom he is guardian as if he were his own child. He should be as careful and as diligent in the management of the orphan's property as of his own or even more careful still." [3]. The care of orphans was particularly commended to bishops and, during the Middle Ages, to monasteries. Many orphanages practiced some form of "binding-out" in which children, as soon as they were old enough, were given as apprentices to households. This would ensure their support and their learning an occupation.
Such practices are assumed to be quite rare in the modern Western world, thanks to improved social security and changed social attitudes, but remain in force in many other countries.
Since the 1950s, after a series of scandals involving the coercion of birth parents and abuse of orphans (notably at Georgia Tann's Tennessee Children's Home Society), the United States and other countries have moved to de-institutionalize the care of vulnerable children—that is, close down orphanages in favor of foster care and accelerated adoption. Moreover, as it is no longer common for birth parents in Western countries to give up their children, and as far fewer people die of diseases or violence while their children are still young, the need to operate large orphanages has decreased.
Parents or the extended family that are unable to have the child will have them removed. Major charities are increasingly focusing their efforts on the re-integration of orphans in order to keep them with their parents or extended family and communities. Orphanages are no longer common in the European community, and Romania in particular has struggled to reduce the visibility of its children's institutions to meet conditions of its entry into the European Union. In the United States, the largest remaining orphanage is the Bethesda Orphanage, founded in 1740 by George Whitefield.
In many works of fiction (notably Oliver Twist and Annie), the administrators of orphanages are depicted as cruel monsters.
Reference: Wikipedia - Orphanage Page
Top | Contact
Us | Links / Sponsors 2010 childrenhomes.org/.


text: John Galt <firstname.lastname@example.com> writes: > No, but you used language that only occurs in such cases (actually no, it > also occurs in most conspiracy theories, but the GPL is used IN quite a > few conspiracy theories) ((note: it's a plausible parallel: for what is > enterprise corruption but a conspiracy theory that's proven right?)) Questions about what sort of language I used are not on topic for this mailing list. Please take the discussion elsewhere. > No. Just no. Violations of civil law aren't PROHIBITED. Questions about the moral or prohibitionary character of civil law violations are not on topic for this mailing list. Please take the discussion elsewhere. > Where does an objection change the legality of an issue? I object to > paying my taxes, but failing to pay them is illegal all the same. This is actually sometimes on-topic, so I'll answer. If the copyright owner doesn't mind you doing X, then you can do it. The copyright owner's objection (or lack thereof) indeed has a great deal to do with the matter. Debian distributes lots of software (almost all of it) precisely because the author's have officially said "we don't object". An informal statement to that effect is often as good, particularly near the gray areas of copyright, though if a formal objection were to appear, we might have to consider carefully. realplayer.deb is such a case: near the boundary. If the realplayer people were to object, we might well decide that the appropriate course is to remove the package. But in fact, they don't object. (And, if you think about their motives for requiring people to get the sw direct from their web site, you'll see why they don't.) Thomas


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Support » Theme: Luminescence Lite » Page Scroll with Content
Page Scroll with Content
Resolved Celestialpetals
I am using a tabs plugin and the pages are not scrolling with the length of all the tabs. In other words: The content is longer than the pages. How can I correct this?
Someone else had a similar issue and the only way that it seemed to work was to wrap the tabs in a div container with this class: clearfix

 your tab content here

Is this what you mean? It is not working:
You can see my site – just click on a tab.

 [restabs text="More" tabcolor="#cca0e5" tabheadcolor="#BE2844" seltabcolor="#5a3966" seltabheadcolor="#ffffff" tabhovercolor="#E2C4FF"] [restab title="Lesson 1"] Content [/restabs]

It appears that the page will work with the first tab (even with other tab plugins), but if another tab has more content, it breaks out and the page itself does not adjust to the new height.
How this works is a script that calculates the amount of content in both the sidebar column as well the main content column when the page "first" loads. Then a custom inline style that contains a fixed height in pixels is applied to both the sidebar and main content columns so they are equal height.
What is happening is that on the other tabs that have more content and needs more height to the page container, is stuck in this fixed height container that was first calculated when the page first loaded.
I have only two options:
(1) try to find an alternate way to create equal height columns that adjust to various content amounts within the same page.
(2) remove the theme
Long story short, there is definitely a very complex problem and I'm not sure how how long it will take me to fix this, but I will need to jump on this today and see what I can do.
Wow, thank you for the details. I Love the feel of this theme and all the user info you share right along with. Let me know please, when you have a update.
No worries…I hope to find a solution on this because I also like this theme, but when I came up with this design idea, I knew it was going to be very difficult.
For the most part, it appears that elements like accordion panels or tabs are not quite usable in this theme when there is a lot of content being exposed that needs to extend the page, but hope to find a solution to solve that.
I will be honest, I'm not sure how long it will take me, but I did find something from a Google search of a method I am going to try. The downside is that I may need to rebuild the theme to utilize what I found as a possible alternative.
Ah, but I will be happy to see it when it's finished. You know, you could take a look at the files of a similar theme. I am using this one for now:
It might offer a suggestion.
Thanks for the suggestion and link… that theme is quite different in how it's done with mine, but it does have a similar method that I came across the other day. I tried this when I was first developing the theme but I ran into a problem. It almost worked but not quite. The one that I came recently found is similar but does have a slight difference. But as I realized today testing this out, it means I have to rebuild the theme from the ground up….a job that will take a couple weeks…unfortunately.
- The topic 'Page Scroll with Content' is closed to new replies.


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MOVIE SYNOPSIS [ General Audiences ] Being a production of Mexico, this 2014 film was directed by Miguel Hernández Barba. You can watch Recuerda Esto online on TV cable or theaters with original audio in Spanish at different dates. This film premiered in theaters in 2014.
Rating: 5 by 10 users./
Runtime: 7 minutes
César Ferrón and Samuel Gallegos.
Short film, Drama.
7-minute film (full movie) directed by Miguel Hernández Barba.
The original audio of Recuerda Esto has dialogues in or Spanish, it was produced in Mexico.
It premiered in cinemas or television in 2014.
Screenplay written by Miguel Hernández Barba.
Alejandro Coronado.
Benjamín Valdez.
This film was produced and / or financed by Instituto Mexicano de Cinematografía (IMCINE).
Composed by Pascual Reyes.
Instituto Mexicano de Cinematografía (IMCINE).
Without commercial breaks, the full movie Recuerda Esto has a duration of 7 minutes; the official trailer can be watched in streaming on the Internet. You can watch this full movie free in English or Spanish in movie TV channels, renting the DVD or with VoD services (Video On Demand player, Hulu) and PPV (Pay Per View, Netflix).
See the page of this full movie, Recuerda Esto in FULLTV Movies.


text:
CyprusNet is not responsible or liable for any scams, frauds, misleading job offerings or false resume information within Cyprus Jobs free service. We strongly recommend that users never reveal private information such as credit cards, bank accounts, insurance numbers, passports, ID numbers or give away any money and so forth.
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The Hawk Building,
3rd Floor,
124 Gladstonos Street,
Nicosia Office
Clarion House,
2nd Floor,
25 Aphrodite Street,
Russian Speaking Administrator - Administration - Limassol - Cyprus
GRS are working closely with a well-known building and development company, who due to expansion are seeking a Russian Speaking Administrator. This is a great opportunity for someone with experience working in an admin/secretary role to work for a huge company in the construction industry.
- Handling in-out phone calls, email correspondence with clients, support customers in the LiveChat;
- Following up on contacts made by the management and supporting the cultivation of ongoing relationships;
- Working closely and effectively with the company management to keep well informed of upcoming commitments;
- Managing an active calendar of appointments;
- Composing and preparing correspondence that is sometimes confidential;
- Control of deadlines and schedules of suppliers;
- Arranging for customers complex and detailed travel plans, views of real estate, itineraries, and agendas;
- Visa support, documents registration, hotels and tickets booking reservations;
- Registration new customers in the CRM and with associates companies;
- Completing expense reports;
- To be ready for short business trips to Europe and Asia.
- High level written and verbal communication skills;
- 2 years of experience of C-Level Executives supporting;
- Strong organizational skills that reflect ability to perform and prioritize multiple tasks seamlessly with excellent attention to detail;
- Ability to achieve high performance goals and meet deadlines in a fast paced environment;
- Emotional maturity;
- PC skills: MS Office, fast typing;
- Driver license: must
To apply for this position, please email your CV to George Kimonos, firstname.lastname@example.com quoting the above job reference or call +357 25 342 720 for further information.
Limassol Office: 101 Gladstonos Street, Limassol CY-3032


text:
Quick Details
- Type: Filling Machine, Special
- Condition: New
- Application: Machinery & Hardware
- Packaging Type: all kind of containers
- Packaging Material: strengthen carton and foam
- Automatic Grade: Semi-Automatic
- Driven Type: Pneumatic
- Power: pneumatic
- Place of Origin: Guangdong, China (Mainland)
- Brand Name: Shifeng
- Model Number: SFGY-12
- Filling range: 10-120ml
- Liquid contacted material: 316L stainless steel
- Other material: 304 stainless steel
- Filling speed: 1-50pcs/min
- Usage: special
Packaging & Delivery
|Packaging Details
|One piece per carton
Foam inside wooden to protect machine
Strap cross carton
|Delivery Time
|5 days
Specifications1) filling machine
2) filling range from 10-120ml
3) adopted 316L and 304 S.S.
4) fill toothpaste,sauce,honey,shampoo
Pneumatic lubricant filling machine feature:
1,Full pneumatic control,easy to operate,remove and clean; ideal equipment for filling inflammable, explosive materials;
2,Some of the materials used 316L stainless steel;
3,Ideal filling machine for liquids and fluids with a certain level of viscosity by offering higher filling precision.
Technical Data
Safe package: carton+foam or wooden case
Payment terms:
T/T all money or pay 30% deposit and 70% balance before delivery
Leading time:
5-15 days after receiving the deposit.
After-sale service:
During 12 months after selling --- spare pards for free. We pay for the spare parts.
Why choose us:
Guangzhou Shifeng Electric Appliance Co.,Ltd. is a professional engaged in a variety of filling machine,labeling machine equipment, packaging production line equipment and composite sealing aluminum foil gasket etc.
Through Shifeng develop quickly so many years, we had passed the ISO 9001:2000 quality management system certification in 2004. During these years, we have trained a large number of managerial and technical backbone staffs.


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Eyes-closed (EC) and eyes-open (EO) are essential behaviors in mammalians, including man. At resting EC-EO state, brain activity in the default mode devoid of task-demand has recently been established in fMRI. However, the corresponding comprehensive electrophysiological conditions are little known even though EEG has been recorded in humans for nearly 80… (More)
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UNLABELLED The mechanism of music effects on pain perception remains to be elucidated. To determine which component (mood or valence) of music is more important in music-induced hypoalgesia, we compared the effects of 2 melodies with different moods (happy vs sad) but with the same degree of valence (pleasant vs unpleasant) to an affective neutral lecture… (More)
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text:
Commencing his career with his all time super hit album, In My Wildest Dreams, Kenny Chesny, topped the music charts with singles like "Whatever It Takes". His music gained immense publicity all over the country with the release of her foremost album which sold just about 10,000 copies in the first few days of its launch. Chesny is a thriving American country music artist, who has written and performed many award winning songs. Chesny's music has been recognized as one the most amazing contribution to the American Country Music.
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A:You can buy Kenny Chesney Tickets from our website with complete confidence and reliability as our website is protected by recognized authorities such as TrustE.
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text:
Ryan Carbary
I am able to change my voice to match the voice of characters of various animated media. Anime and otherwise.
Young Adult
Special Skills
Cartoons, Videogames
High School
Payment Terms
Hire Ryan 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 Ryan Carbary about your project, request a quote today. We'll walk you through the process step-by-step. It's fast and easy.
This talent has not uploaded any demos yet.
Hire Ryan Carbary as a voice actor. Working with Ryan Carbary is fast and easy. We'll walk you through the process step-by-step.
Request a quote for your project today.


text: Forgive me if I'm posting in the wrong place, I've just signed up to this site, and after 45 minutes approx, searching trying to find out how to write an intro, I've finally found a link to leave a post. I'm Ricky from Perth in Scotland. Just want to say a big tartan whisky induced greeting to one and all, I stumbled across this site but am a typhoon H enthusiast or was until my 5 day old typhoon decided to fly off on its own accord and crash.


text:
Cool Ways to Paint Your Nails
Do you take care of your nails? Maybe you do not care enough for your nails or not as much as you do for your skin treatment or hair care routine. Is it actually that important? After all, they are just dead cells that have to be clipped off once in a while. Think again, beauty, health and wellness consistently go together so do beauty treatments like a manicure.
If you've never painted your nails, you are not alone. Perfectly painted nails can express your mood, match your clothing and also mirror your individuality, especially as there are many remarkable shades to select from. You can choose classic red, yellow, creative green, purple, or blue or everything in between. With all this excitement, it's simple to forget that painting your nails (without making a mess) can be complicated. Keep reading to discover the best way to achieve wonderfully polished nails at the convenience of your home and you might never have to go to for manicure again.
Things You'll Require:
Paper towel, Follicle stick, Nail file, Tape (striping tape functions most effectively), A flat surface area, Q-tips, Cotton Balls, Nail polish remover, Colored nail gloss and Clear nail polish.
Getting Started
- Decide on a color that mirrors your state of mind or matches what you're putting on that day. Keep in mind that darker colors like purple, black or dark red will make your nails appear smaller sized, so you need to select just these colors if your nails are very long.
Choose a nail gloss that isn't old – older nail polishes will end up being thick and gloppy as well as you'll find them tougher to paint your nails with.
- Pick a location to create. When selecting an area to paint your nails, chose for a clean and secure surface in a well-lit area. A work desk or the kitchen table is a great option, just ensure to put some paper towel in your hand, so you do not get any polish on the surface area. The area needs to be well ventilated, as fumes from nail polish and nail gloss eliminator are not good for your health.
- Gather the needed supplies. Get some cotton rounds or some q-tips, nail gloss remover, nail clippers, a nail file, a follicle stick and a container of clear nail gloss. Having every item of these things quickly at hand will certainly quicken the nail paint procedure and reduce the chances of you smearing a nail.
- Remove any old gloss. Soak a cotton ball or round in some nail gloss eliminator and hold it against the nail for ten seconds. Then swipe the cotton round along the nail to remove the polish. It is recommended to use a tissue rather than cotton balls as the small cotton items might get into your nail if your nails have not dried. If you do not have any nail polish on, you should still swipe some nail gloss cleaner over your nails before you begin painting to get rid of any natural oils on your nails. This will indeed permit the polish to take place efficiently and help the color to stay much longer.
- Cut and file your nails. Use the nail clippers to trim your nails if they are long. You want each one of your nails to be roughly the same length. Then use a nail file (glass ones function well) to smooth and shape the sides of your nails. You can provide your nails a rounded or a square finish, depending on your individual choice. When filing your nails, rub the nail file from the outside to the center, you will need to do each side of the nail individually. Each movement should go in the very same direction. Avoid a sawing action when filing, as these may damage and break the nails.
- Push back your cuticles. Your cuticle resembles a fragile flower and cuticles are the little items of skin at the end of each nail. They could make your nail polish application look messy if they are not pushed back before you start. Cuticles are simpler to press back when they have been softened, so try saturating your nails in a little bowl of warm water for a minute or two first. Dry your hands and also nails completely, then use a cuticle stick to press the soft skin of each cuticle back to the side of the nail.
- Rub the bottle between your hands to warm the nail polish for about 25-30 seconds. This assists in blending the contents of the bottle. Rolling the bottle as an alternative will certainly avoid bubbles from developing in the polish and maintain your nails smooth.
Three strokes are all you need. As you're painting your nails, it's ideal if you make use of 3 strokes to apply the gloss:
1- you wish to dip the brush right into the bottle and get a sizable bead of polish on the edge of your brush.
2- You want the polish to do the majority of the works and spread out as it's put on the nail. The brush is there to guide simply the dot of polish into the area of your nails.
3- Starting at the base of your nail, stroke the brush to the left, to the right, and then down the center.
Finally, as practice makes perfect, keep trying until you get better at it.


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In November, Republicans won a convincing majority in the US Senate and increased their majority in the house. However, with Barack Obama in the Whitehouse, we are unlikely to see any significant legislative initiatives actually implemented. (e.g. Keystone Pipeline)
In some ways, the best we can do is play 'defense' and prevent this administration from doing more damage. We Republicans fought hard to win a Senate majority. Now that we control the Senate it is up to our guys to lead.
I am not opposed to going after pyrrhic victories like Keystone, but if we are really going to lead, really going to make a difference, we need to act on those things that we really can affect. I know that if we reject this nominee, the press will label us 'obstructionists'. Strangely, when Obama vetoes Keystone they will see his action as courageous.
In her Senate confirmation hearing, when asked whether illegal aliens have the same right to work in the United States as citizens, Attorney General nominee Loretta Lynch said,
Senator, I believe the right and the obligation to work is one that is shared by everyone in this country, regardless of how they came here
This nomination is the first 'real' test of our new Senate majority. It will not be graded on a curve, it is pass/fail. Senator Grassley and Senator Ernst, I hope you are listening.


text:
I Love Orange Soda
Personal Stories, Advice, and Support 64 People
mozgoz 26-30, M 0 Dec 18, 2015
Who Loves Orange Soda?...Kel loves orange soda! it's just awesome.
cassandrathethinkerbleedsteal 18-21, F 2 Responses 0 Feb 12, 2008
Just Sunkist Or CrushI won't drink faygo or spell it with a proper capital because of the morons who follow ICP like they are actually a musical group and not a frickin soda pop spraying joke
Mother Fukkin' Sunkisttt <3I'm literally, 100% addicted to it XD haha. Ask any of my friends, its a physical necessity.
XxskullheartzxX 18-21, F 0 Apr 17, 2011
Orange Soda'sI don't drink soda's or pop often. My faves are orange soda's: Crush & C plus.
Whateverrrrr 36-40, F 0 Apr 18, 2011
Team Crush!But fanta and sunkist are alright, too.
milespergallon 13-15, F 0 Nov 4, 2012
Orange CrushIn the bottle. So. Good.
SisBoomBah 26-30, F 0 Feb 12, 2008
Minute Maid Orange Sodathis sounds corny, but when i was little i used to hang out with my dad a lot on his days off...we'd take my mom to work and we'd run errands all day long....for lunch we would stop at the gas station and get 2 hotdogs and minute maid orange soda....it was the best. even today, i...
antiyou 26-30, F 1 Response 0 Feb 12, 2008
My FavoriteOrange is my favorite flavor of pop/soda. Orange Crush is my all time favorite.
Chance101 41-45 0 Feb 19, 2009
Its the Bestfanta orange soda is the best kind the only problem is i cant find it anywhere but olive garden which really upsets me so im just stuck with sunkist which isnt as good but i still love orange soda
xlalaxlindzeexx 18-21 1 Response 0 Nov 24, 2008


text: Overview -- We are lowering our long-term corporate credit rating on Victoria, B.C.-based Black Press Ltd. to 'B-' from 'B' based on our view of the company's ongoing organic revenue and profit declines, as well as refinancing risk. -- At the same time, we are revising our recovery rating on the company's senior secured bank debt to '1' from '2', while affirming our 'B+' issue-level rating on the debt, reflecting our view of improved recovery prospects given Black Press' continued repayment of the debt. -- The negative outlook reflects our expectation that we could lower the ratings in the near term if the company fails to address its refinancing risk. Rating Action As Standard & Poor's Ratings Services previously announced, on Nov. 1, 2012, we lowered our long-term corporate credit rating on Victoria, B.C.-based Black Press Ltd. to 'B-' from 'B'. The outlook is negative. We base the downgrade on our view that Black Press' operating performance will remain weak in the medium term due to difficult industry fundamentals. While revenue remained largely flat for the six months ended Aug. 31, 2012, compared with the same period last year, reported EBITDA was down 6.3% during this period. Given the lackluster economy and declining newspaper print advertising sales, we expect the company's performance to remain sluggish for the remainder of fiscal 2013 (ending Feb. 28, 2013). Furthermore, Black Press faces refinancing risk with its senior secured bank facilities maturing in August 2013 and senior subordinated notes maturing in February 2014. At the same time, we revised our recovery rating on the company's senior secured bank debt to '1' from '2', and affirmed our 'B+' issue-level rating (two notches above the corporate credit rating) on the debt. A '1' recovery rating indicates our expectation of very high (90%-100%) recovery in the event of default, in contrast to a '2' recovery rating, which indicates our expectation of substantial (70%-90%) recovery. We revised the revised recovery rating based on our view of improved recovery prospects for the senior secured debt given Black Press' continued repayment of the debt. Rationale The ratings on Black Press reflect Standard & Poor's assessment of the company's vulnerable business risk profile and highly leveraged financial risk profile (as our criteria define the terms). We base our business risk assessment on the company's weak operating performance, declining organic revenue base, and lack of revenue diversification outside of the newspaper publishing industry. We believe the industry faces long-term secular pressures related to market share erosion toward online and other forms of advertising. Partially offsetting these business risk factors, we believe, is the company's solid market position within several of its regions. Our financial risk assessment is based on Black Press' aggressive financial policy, weak credit protection measures, high debt burden, and tight leverage covenant cushion. Black Press has followed a clustering strategy with its portfolio of newspapers. Western Canada is the company's core geographic market, generating 71% of revenue in the six months ended Aug. 31, 2012, with Ohio and Washington State making up the balance. Black Press' revenue declined 0.9% in the six months ended Aug. 31, 2012, compared with the same period in fiscal 2012, largely because of lower advertising sales and reduced printing revenue, partially offset by the contribution from U.S. acquisitions and favorable foreign exchange. We believe the company's key source of revenue, newspaper print advertising sales, will remain soft compared with historical performance. The reported EBITDA margin declined to 19.6% in the first-half fiscal 2013 compared with 20.7% for the same period the year before. Our base case scenario for Black Press in fiscal 2013 expects: -- Revenue to decline on an organic basis in the low-single-digit percent area due largely to lower advertising sales; -- Margins to be pressured from the expected decline in revenue combined with the company's relatively high fixed-cost base; -- Newsprint costs to have no significant impact on margins this year; and -- Free cash flow to remain sufficient to support term loan amortization. While Black Press' debt balance has declined this year from scheduled amortization payments and the cash flow sweep, EBITDA also declined resulting in flat-to-weaker credit protection measures year-over-year. Adjusted debt to EBITDA of 5.0x in the 12 months ended Aug. 31, 2012, is unchanged year-over-year; while EBITDA interest coverage weakened to about 2.2x during this period from 2.9x for the 12 months ended Aug. 31, 2011, due to lower EBITDA and higher interest costs. We expect credit measures to remain in line with the ratings category in the next year. Liquidity We believe Black Press has less-than-adequate liquidity based on refinancing risk and the company's tight leverage covenant cushion. Relevant expectations and assumptions in our assessment of Black Press' liquidity profile are as follows: -- Its sources of liquidity are free cash flow and cash. -- The company was compliant with its financial covenants at Aug. 31, 2012, including a maximum 4.75x debt-to-EBITDA ratio and a minimum 2.00x EBITDA interest coverage ratio. However, compliance with the leverage covenant would not have survived a 15% drop in EBITDA at Aug. 31, which is the minimum required for our definition of adequate liquidity. -- We believe Black Press will generate sufficient cash flow in fiscal 2013 to support term loan amortization and capital expenditures. -- Black Press is subject to a cash flow sweep (as defined in the credit agreement) as long as debt to EBITDA exceeds 3.75x, which has resulted in debt repayment above the scheduled amortization. -- The company faces refinancing risk as its senior secured bank facilities mature in August 2013 and senior subordinated notes mature in February 2014. Recovery analysis We rate Black Press' senior secured bank debt 'B+' (two notches above the corporate credit rating on the company), with a '1' recovery rating indicating our expectation of very high (90%-100%) recovery in the event of default. Outlook The negative outlook reflects our expectation that we could lower the ratings on Black Press in the near term if the company fails to address its refinancing risk. In addition, we could consider lowering our ratings on Black Press if operating performance weakens more than we expect, if adjusted debt to EBITDA is above 6x, or if there is less than a 10% EBITDA cushion within the financial covenants. We could revise the outlook to stable after completion of the refinancing for the company's debt coming due in the next 18 months, as well as if the company demonstrates sustainable improvement in its operating performance, including revenue and margin stability, which we expect would result in adequate covenant cushion with continued debt repayment. Black Press is a private company and does not release financial information publicly. Related Criteria And Research -- Methodology and Assumptions: Liquidity Descriptors For Global Corporate Issuers, Sept. 28, 2011 -- Criteria Guidelines For Recovery Ratings On Global Industrials Issuers' Speculative-Grade Debt, Aug. 10, 2009 -- Criteria Methodology: Business Risk/Financial Risk Matrix Expanded, May 27, 2009 -- 2008 Corporate Criteria: Analytical Methodology, April 15, 2008 Ratings List Rating Lowered To From Black Press Ltd. Corporate credit rating B-/Negative/-- B/Negative/-- Ratings Affirmed/Recovery Rating Revised To From Black Press Group Ltd. Senior secured debt B+ B+ Recovery rating 1 2 Black Press U.S. Partnership Senior secured debt B+ B+ Recovery rating 1 2 Complete ratings information is available to subscribers of RatingsDirect on the Global Credit Portal at www.globalcreditportal.com. All ratings affected by this rating action can be found on Standard & Poor's public Web site at www.standardandpoors.com. Use the Ratings search box located in the left column.