text:
Planon's Asset & Maintenance Management solution minimises asset downtime and disruption while managing the entire lifecycle from start of use, to ongoing management, to removal or sale of asset.Learn more
Planned Preventative Maintenance (PPM) - choosing the right strategy
What is planned preventative maintenance? Planned preventative maintenance (PPM) allows you to substantially reduce reactive maintenance and retain your buildings and assets in the desired or needed quality. Planned preventative maintenance is either time-based or condition monitored. Here we explore time-based maintenance vs condition-based maintenance.
Let's explain time-based preventative maintenance. It is based on a fixed execution frequency of activities that generates a calendar schedule. A time-based maintenance schedule for an asset, equipment or building fabric is based on a library with maintenance activities and its pre-set frequency of execution for that asset. These frequencies can be based on warranties, supplier instructions, legislation or experience. An example of time-based maintenance is the yearly inspection of an air-conditioning unit, its three yearly filters cleaning and its six yearly filter replacement. Still time-based maintenance might be too late and causing reactive maintenance as the real condition of the asset is not taken into account. Or even too early or not necessary as it might be that the assets' condition is better than expected.
Condition monitored preventative maintenance is a maintenance method aimed at predicting when an asset failure might occur and to prevent occurrence of that failure by performing the right maintenance. Condition monitored maintenance applies to assets that can communicate their actual status in real-time to your maintenance system (IWMS, CAFM, CMMS) where threshold values and pre-set parameters forecast the type and timing of maintenance. This monitoring allows a just-in-time maintenance that minimises maintenance costs and prevents asset failure and associated reactive maintenance efforts. An example of condition monitored maintenance is a pre-set threshold for your heating installation. When the temperature of the installation exceeds this threshold value, a preventative maintenance activity is generated to avoid failure. Or when operating hours exceed a pre-set value, the next maintenance activity is automatically scheduled at the right time.
Learn more about planned preventative maintenance
Brochures | 01/10/2014
Brochure - Planon Asset & Maintenance Management
Articles & White Papers | 13/04/2015
White Paper - How to maintain your maintenance
We all know exactly why, when, where and how we need to maintain our car and what are the costs. We make smart and well considered decisions in postponing, combining or advancing its maintenance based on our budget, the risk of engine failure, the projected lifecycle of the car and several other factors.Learn more
Demos | 01/08/2017
Request a demo of Planon Mobile Field Services
Planon's Mobile Field Services Solution helps you meet challenges by rapidly and securely providing your field service team with solutions they can use on iOS and Android devices. Would you like a free 14 day trial of Planon Mobile Field Services?Learn more
Benefits and application of time-based maintenance
So what are the main planned preventative maintenance advantages? Planning is the biggest advantage compared to unplanned and reactive maintenance. Reactive maintenance has many overhead costs that can be avoided during the planning process. The cost of unplanned maintenance include lost production, business effects of downtimes, higher costs for parts, as well as time lost in responding. Market benchmarks indicate that unplanned maintenance typically costs three to five times more than planned maintenance. When maintenance is planned in advance, equipment can be shut down outside production hours to minimise the impacts on business activities. Prior to the shutdown, any required parts, supplies and staff can be gathered to reduce the time taken for the execution. All these measures decrease the total cost of the maintenance. As well as cost reduction, business continuity is improved thanks to PPM as assets break less often and will have less failure in operation.
Compared to condition monitored maintenance, time-based maintenance does not require a specific monitoring strategy. This also eliminates the need and costs to interpret the actual condition data and act on the results of that interpretation. However as a result, the disadvantage of time-based maintenance is that maintenance may occur too often or not enough.
Suitable assets for time-based preventative maintenance include those that have a critical operational function, have failure modes that can be prevented with regular maintenance and that have a likelihood of failure that increases over time.
Benefits and application of condition monitored maintenance
Condition monitored maintenance, also known as predictive maintenance, aims at predicting when an asset failure might occur and when maintenance is needed. The goal here is to prevent occurrence of the failure by performing the required maintenance just-in-time. Ideally, condition monitored maintenance allows the maintenance frequency to be as low as possible to prevent unplanned reactive maintenance and to reduce costs associated with too soon time-based maintenance.
Condition monitoring can be done with several techniques but implies that assets can communicate in real-time their actual status with your maintenance management system. Example of statuses are temperature, operating time, energy consumption, production counts, error codes, or any other value that allows to predict a failure or the urge for maintenance. Choosing the correct technique for condition monitoring is an important aspect that needs to be looked at with the help of equipment manufacturers and maintenance experts.
Suitable assets for condition monitored maintenance include those that have a business critical operational function, have failure modes that can be cost-effectively predicted with real-time monitoring, and that have a likelihood of failure that is related to other dimensions than time based only.
Planned preventative maintenance (PPM) software and maintenance management software
Planned preventative maintenance is more complex to coordinate than reactive maintenance simply because the maintenance schedules must be known upfront and activities need to be planned and executed in time. Condition monitored maintenance is even more complex than time-based maintenance as it needs the implementation of a monitoring strategy and real-time connection of the associated assets.
In either case, a maintenance management software solution like IWMS, CAFM or CMMS is more than necessary. When maintenance is planned and tracked by using paper or Excel, it is impossible to evaluate maintenance scenarios, plan activities and budgets, or manage costs of execution. Maintenance management software help managers in monitoring properly the quality, costs and compliance of maintenance. Maintenance staff and field engineers have real-time access to their work orders, documentation and schedules; no work orders are lost, work is more efficiently scheduled, work is executed quicker and safely whilst being compliant.
Compared to Computerised Maintenance Management Software (CMMS), Integrated Workplace Management Systems (IWMS) offer maintenance management solutions as an integrated part of a complete suite of real estate and facility management processes. This allows organisations to connect preventative maintenance with other processes in sustainability management (energy monitoring, LEED or BREEAM assessments), space & workplace management (utilisations, occupancies), services management (outsourcing, maintenance contracting) and real estate management (portfolio analyses, benchmarking).
Planon Mobile Field Services video
Global success stories
Press Release - Banque de Luxembourg
PRESS RELEASE | Banque de Luxembourg selects Planon IWMS.Learn more
Case Study - Carglass®
Frank Roosen, Facility Manager: "Customer delight and business continuity with Accelerator."Learn more
Case Study - King's College London
Elizabeth Harris, Business Information Systems Manager: 'The solution allowed us to reduce our maintenance backlog by 50% within three months.'Learn more


text: BEYOND LIES THE WUBBy PHILIP K. DICKThe slovenly wub might well have said: Many men talk like philosophers and live like fools.They had almost finished with the loading. Outside stood the Optus, his arms folded, his face sunk in gloom. Captain Franco walked leisurely down the gangplank, grinning."What's the matter?" he said. "You're getting paid for all this."The Optus said nothing. He turned away, collecting his robes. The Captain put his boot on the hem of the robe."Just a minute. Don't go off. I'm not finished.""Oh?" The Optus turned with dignity. "I am going back to the village." He looked toward the animals and birds being driven up the gangplank into the spaceship. "I must organize new hunts."Franco lit a cigarette. "Why not? You people can go out into the veldt and track it all down again. But when we run out halfway between Mars and Earth—"The Optus went off, wordless. Franco joined the first mate at the bottom of the gangplank."How's it coming?" he said. He looked at his watch. "We got a good bargain here."The mate glanced at him sourly. "How do you explain that?""What's the matter with you? We need it more than they do.""I'll see you later, Captain." The mate threaded his way up the plank, between the long-legged Martian go-birds, into the ship. Franco watched him disappear. He was just starting up after him, up the plank toward the port, when he saw it."My God!" He stood staring, his hands on his hips. Peterson was walking along the path, his face red, leading it by a string."I'm sorry, Captain," he said, tugging at the string. Franco walked toward him."What is it?"The wub stood sagging, its great body settling slowly. It was sitting down, its eyes half shut. A few flies buzzed about its flank, and it switched its tail.It sat. There was silence."It's a wub," Peterson said. "I got it from a native for fifty cents. He said it was a very unusual animal. Very respected.""This?" Franco poked the great sloping side of the wub. "It's a pig! A huge dirty pig!""Yes sir, it's a pig. The natives call it a wub.""A huge pig. It must weigh four hundred pounds." Franco grabbed a tuft of the rough hair. The wub gasped. Its eyes opened, small and moist. Then its great mouth twitched.A tear rolled down the wub's cheek and splashed on the floor."Maybe it's good to eat," Peterson said nervously."We'll soon find out," Franco said.* * * * *The wub survived the take-off, sound asleep in the hold of the ship. When they were out in space and everything was running smoothly, Captain Franco bade his men fetch the wub upstairs so that he might perceive what manner of beast it was.The wub grunted and wheezed, squeezing up the passageway."Come on," Jones grated, pulling at the rope. The wub twisted, rubbing its skin off on the smooth chrome walls. It burst into the ante-room, tumbling down in a heap. The men leaped up."Good Lord," French said. "What is it?""Peterson says it's a wub," Jones said. "It belongs to him." He kicked at the wub. The wub stood up unsteadily, panting."What's the matter with it?" French came over. "Is it going to be sick?"They watched. The wub rolled its eyes mournfully. It gazed around at the men."I think it's thirsty," Peterson said. He went to get some water. French shook his head."No wonder we had so much trouble taking off. I had to reset all my ballast calculations."Peterson came back with the water. The wub began to lap gratefully, splashing the men.Captain Franco appeared at the door."Let's have a look at it." He advanced, squinting critically. "You got this for fifty cents?""Yes, sir," Peterson said. "It eats almost anything. I fed it on grain and it liked that. And then potatoes, and mash, and scraps from the table, and milk. It seems to enjoy eating. After it eats it lies down and goes to sleep.""I see," Captain Franco said. "Now, as to its taste. That's the real question. I doubt if there's much point in fattening it up any more. It seems fat enough to me already. Where's the cook? I want him here. I want to find out—"The wub stopped lapping and looked up at the Captain."Really, Captain," the wub said. "I suggest we talk of other matters."The room was silent."What was that?" Franco said. "Just now.""The wub, sir," Peterson said. "It spoke."They all looked at the wub."What did it say? What did it say?""It suggested we talk about other things."Franco walked toward the wub. He went all around it, examining it from every side. Then he came back over and stood with the men."I wonder if there's a native inside it," he said thoughtfully. "Maybe we should open it up and have a look.""Oh, goodness!" the wub cried. "Is that all you people can think of, killing and cutting?"Franco clenched his fists. "Come out of there! Whoever you are, come out!"Nothing stirred. The men stood together, their faces blank, staring at the wub. The wub swished its tail. It belched suddenly."I beg your pardon," the wub said."I don't think there's anyone in there," Jones said in a low voice. They all looked at each other.The cook came in."You wanted me, Captain?" he said. "What's this thing?""This is a wub," Franco said. "It's to be eaten. Will you measure it and figure out—""I think we should have a talk," the wub said. "I'd like to discuss this with you, Captain, if I might. I can see that you and I do not agree on some basic issues."The Captain took a long time to answer. The wub waited good-naturedly, licking the water from its jowls."Come into my office," the Captain said at last. He turned and walked out of the room. The wub rose and padded after him. The men watched it go out. They heard it climbing the stairs."I wonder what the outcome will be," the cook said. "Well, I'll be in the kitchen. Let me know as soon as you hear.""Sure," Jones said. "Sure."* * * * *The wub eased itself down in the corner with a sigh. "You must forgive me," it said. "I'm afraid I'm addicted to various forms of relaxation. When one is as large as I—"The Captain nodded impatiently. He sat down at his desk and folded his hands."All right," he said. "Let's get started. You're a wub? Is that correct?"The wub shrugged. "I suppose so. That's what they call us, the natives, I mean. We have our own term.""And you speak English? You've been in contact with Earthmen before?""No.""Then how do you do it?""Speak English? Am I speaking English? I'm not conscious of speaking anything in particular. I examined your mind—""My mind?""I studied the contents, especially the semantic warehouse, as I refer to it—""I see," the Captain said. "Telepathy. Of course.""We are a very old race," the wub said. "Very old and very ponderous. It is difficult for us to move around. You can appreciate that anything so slow and heavy would be at the mercy of more agile forms of life. There was no use in our relying on physical defenses. How could we win? Too heavy to run, too soft to fight, too good-natured to hunt for game—""How do you live?""Plants. Vegetables. We can eat almost anything. We're very catholic. Tolerant, eclectic, catholic. We live and let live. That's how we've gotten along."The wub eyed the Captain."And that's why I so violently objected to this business about having me boiled. I could see the image in your mind—most of me in the frozen food locker, some of me in the kettle, a bit for your pet cat—""So you read minds?" the Captain said. "How interesting. Anything else? I mean, what else can you do along those lines?""A few odds and ends," the wub said absently, staring around the room. "A nice apartment you have here, Captain. You keep it quite neat. I respect life-forms that are tidy. Some Martian birds are quite tidy. They throw things out of their nests and sweep them—""Indeed." The Captain nodded. "But to get back to the problem—""Quite so. You spoke of dining on me. The taste, I am told, is good. A little fatty, but tender. But how can any lasting contact be established between your people and mine if you resort to such barbaric attitudes? Eat me? Rather you should discuss questions with me, philosophy, the arts—"The Captain stood up. "Philosophy. It might interest you to know that we will be hard put to find something to eat for the next month. An unfortunate spoilage—""I know." The wub nodded. "But wouldn't it be more in accord with your principles of democracy if we all drew straws, or something along that line? After all, democracy is to protect the minority from just such infringements. Now, if each of us casts one vote—"The Captain walked to the door."Nuts to you," he said. He opened the door. He opened his mouth.He stood frozen, his mouth wide, his eyes staring, his fingers still on the knob.The wub watched him. Presently it padded out of the room, edging past the Captain. It went down the hall, deep in meditation.* * * * *The room was quiet."So you see," the wub said, "we have a common myth. Your mind contains many familiar myth symbols. Ishtar, Odysseus—"Peterson sat silently, staring at the floor. He shifted in his chair."Go on," he said. "Please go on.""I find in your Odysseus a figure common to the mythology of most self-conscious races. As I interpret it, Odysseus wanders as an individual, aware of himself as such. This is the idea of separation, of separation from family and country. The process of individuation.""But Odysseus returns to his home." Peterson looked out the port window, at the stars, endless stars, burning intently in the empty universe. "Finally he goes home.""As must all creatures. The moment of separation is a temporary period, a brief journey of the soul. It begins, it ends. The wanderer returns to land and race...."The door opened. The wub stopped, turning its great head.Captain Franco came into the room, the men behind him. They hesitated at the door."Are you all right?" French said."Do you mean me?" Peterson said, surprised. "Why me?"Franco lowered his gun. "Come over here," he said to Peterson. "Get up and come here."There was silence."Go ahead," the wub said. "It doesn't matter."Peterson stood up. "What for?""It's an order."Peterson walked to the door. French caught his arm."What's going on?" Peterson wrenched loose. "What's the matter with you?"Captain Franco moved toward the wub. The wub looked up from where it lay in the corner, pressed against the wall."It is interesting," the wub said, "that you are obsessed with the idea of eating me. I wonder why.""Get up," Franco said."If you wish." The wub rose, grunting. "Be patient. It is difficult for me." It stood, gasping, its tongue lolling foolishly."Shoot it now," French said."For God's sake!" Peterson exclaimed. Jones turned to him quickly, his eyes gray with fear."You didn't see him—like a statue, standing there, his mouth open. If we hadn't come down, he'd still be there.""Who? The Captain?" Peterson stared around. "But he's all right now."They looked at the wub, standing in the middle of the room, its great chest rising and falling."Come on," Franco said. "Out of the way."The men pulled aside toward the door."You are quite afraid, aren't you?" the wub said. "Have I done anything to you? I am against the idea of hurting. All I have done is try to protect myself. Can you expect me to rush eagerly to my death? I am a sensible being like yourselves. I was curious to see your ship, learn about you. I suggested to the native—"The gun jerked."See," Franco said. "I thought so."The wub settled down, panting. It put its paw out, pulling its tail around it."It is very warm," the wub said. "I understand that we are close to the jets. Atomic power. You have done many wonderful things with it—technically. Apparently, your scientific hierarchy is not equipped to solve moral, ethical—"Franco turned to the men, crowding behind him, wide-eyed, silent."I'll do it. You can watch."French nodded. "Try to hit the brain. It's no good for eating. Don't hit the chest. If the rib cage shatters, we'll have to pick bones out.""Listen," Peterson said, licking his lips. "Has it done anything? What harm has it done? I'm asking you. And anyhow, it's still mine. You have no right to shoot it. It doesn't belong to you."Franco raised his gun."I'm going out," Jones said, his face white and sick. "I don't want to see it.""Me, too," French said. The men straggled out, murmuring. Peterson lingered at the door."It was talking to me about myths," he said. "It wouldn't hurt anyone."He went outside.Franco walked toward the wub. The wub looked up slowly. It swallowed."A very foolish thing," it said. "I am sorry that you want to do it. There was a parable that your Saviour related—"It stopped, staring at the gun."Can you look me in the eye and do it?" the wub said. "Can you do that?"The Captain gazed down. "I can look you in the eye," he said. "Back on the farm we had hogs, dirty razor-back hogs. I can do it."Staring down at the wub, into the gleaming, moist eyes, he pressed the trigger.* * * * *The taste was excellent.They sat glumly around the table, some of them hardly eating at all. The only one who seemed to be enjoying himself was Captain Franco."More?" he said, looking around. "More? And some wine, perhaps.""Not me," French said. "I think I'll go back to the chart room.""Me, too." Jones stood up, pushing his chair back. "I'll see you later."The Captain watched them go. Some of the others excused themselves."What do you suppose the matter is?" the Captain said. He turned to Peterson. Peterson sat staring down at his plate, at the potatoes, the green peas, and at the thick slab of tender, warm meat.He opened his mouth. No sound came.The Captain put his hand on Peterson's shoulder."It is only organic matter, now," he said. "The life essence is gone." He ate, spooning up the gravy with some bread. "I, myself, love to eat. It is one of the greatest things that a living creature can enjoy. Eating, resting, meditation, discussing things."Peterson nodded. Two more men got up and went out. The Captain drank some water and sighed."Well," he said. "I must say that this was a very enjoyable meal. All the reports I had heard were quite true—the taste of wub. Very fine. But I was prevented from enjoying this pleasure in times past."He dabbed at his lips with his napkin and leaned back in his chair. Peterson stared dejectedly at the table.The Captain watched him intently. He leaned over."Come, come," he said. "Cheer up! Let's discuss things."He smiled."As I was saying before I was interrupted, the role of Odysseus in the myths—"Peterson jerked up, staring."To go on," the Captain said. "Odysseus, as I understand him—"Transcriber's Note:This etext was produced from Planet Stories July 1952. Extensive research did not uncover any evidence that the U.S. copyright on this publication was renewed. Minor spelling and typographical errors have been corrected without note.THE END

subset: commoncrawl


text:
Serving Hancock and surrounding counties
Ensure the health of your large animals with experienced care from Dr. Bruce Schupanitz and staff at Garner
Veterinary Clinic.
Let Garner Veterinary Clinic care for your dog, cat, and exotic animals. Your pet will receive nose-to-tail examinations with loving care.
Come, see why our practice has lasted 40 years with a caring and friendly staff.
Come and visit our brand-new pet boarding business located next door at 375 Highway 18 W. Named Garner Pet Resort & Lodging, your pet can enjoy outdoor exercising. All cats and dogs are kept separate.


text:
Bletchley Park, the English manor where codebreaking was undertaken during the Second World War, has been falling into disrepair due to lack of funds. This seems especially ungrateful, given the extremely important role the signals intelligence developed there played in the war. In particular, the decipherments helped to clear the Atlantic of U-boats, keep the United Kingdom supplied, and eventually shift the people and equipment required for D-Day and the retaking of the continent.
Work done at Bletchley was also important in relation to the emergence of modern computers. If there are historical sites worth preserving, this is surely one of them. Thankfully, the Heritage Lottery fund now seems likely to provide funding.
The fact that the codebreaking work done at Bletchley was not publicly announced until the 1970s makes it doubly important to tell the story well now. For decades, people who worked there had to respond with awkward silence when asked how they contributed to the war effort. Their extraordinary contribution deserves to be well marked today.


text: This class is new and it meets on Thursdays at 10 am. We have a great teacher who is interested in helping those who used to speak French, never spoke French, or just want help with basic French literacy. Don't hesitate to come and meet Krystyn von Hennenberg or contact her before the next class at email@example.com. Language classes at I-House are free to members.


text:
Race matters. It is evident everywhere. From the persisting structural racism manifested in everyday moments to the indiscriminate police brutally black bodies are subjected to. 21 years of democracy and South African youth too are burdened by race. This is what one young South African woman and #AshleyKrielAlumni has to say:
My blackness is a scar,
An unspoken mystery,
With a blood-drenched history.
My voice,
Nothing but an echo from afar.
My body's a male canvas.
Public property,
Captive soul,
Prisoner to this body
To these bones, this skin, this Black skin, to this Blackness that is me.
I often feel like a human dartboard;
Taking stabs from every direction.
Pierced by violent reinforcements of masculinity,
Bearing the burden of Blackness like an unwanted foster child.
Motionless, taking stabs from every direction.
Supposedly emotionless,
Even as tears slow dance across my face,
All you see is Blackness,
And in silence I cry.
You see, the colour of my skin is not human enough so I need to bleed constantly to disprove my Blackness. I need to revisit the scars and recreate the wounds.
My blackness is a scar,
An unspoken mystery,
With a blood-drenched history.
My voice,
Nothing but an echo from afar.
(Snalo Mbombo)
Snalo is a young woman who was born and raised in the Eastern Cape and currently studying towards a degree in English Literature and Linguistics at the University of the Western Cape


text:
The Future of Perkins LoansAttention Perkins Loan Advocates: Current and Future Perkins Loan Borrowers NEED YOUR HELP!
ISSUE: This proven and longstanding loan program is in jeopardy. In order for the Perkins Program to continue beyond the 2015-16 award year, Congress must reauthorize the program or extend the September 30, 2015 sunset date.
BACKGROUND: Throughout the 57-year history of the Perkins Loan Program, $7.9 billion in federal contributions have been leveraged with contributions from colleges to generate more than $36 billion in funding for low-cost student loans. To date, more than 30 million students with need have benefited from Perkins Loans.
BENEFITS: Perkins Loans provide critical support to students with economic need, offering low-cost loans with flexible repayment terms and generous forgiveness options that are public-service oriented. In 2013-2014, close to 500,000 students with need were awarded nearly $1 billion in Perkins loans. This funding is critical to students who may not qualify for any other financing options, including more costly private loans, and therefore would be unable to complete their education.
STATUS: On September 28, 2015, the US House of Representatives passed H.R. 3594, the Higher Education Extension Act, on a voice vote. The bill would extend the Perkins Loan Program for one year.
**Perkins News Alert: 535 schools and 53 organizations write Congress to call for a Perkins Loan extension. Click here to learn more. **
Perkins Loan advocates, we appreciate your support in getting us to this point, but the debate is not quite finished. Now, the Senate needs to act as well, and your support may help this extension across the finish line. The request is simple—Please contact your Senators to support the passage of H.R 3594. And please do it as soon as possible. Action is expected soon to put forward a Senate Bill to extend Perkins.
For a Sample Letter, click here.
For a list of Senate Members and Staff, click here.
For a Sample Parent Letter to Senators & HELP Leadership click here.
Support the Perkins Resolution:
House Resolution 294:
On June 3, 2015, Rep. Luke Messer (R-IN) and Rep. Mark Pocan (D-WI) introduced a bipartisan resolution stating Congress' support for the continuation of the Perkins Loan Program. Messer and Pocan, both members of the House Education and the Workforce Committee, are seeking additional cosponsors on the resolution. Please share H. Res 294 with your member of Congress and ask that they co-sponsor the resolution. Click here for a Sample Email to send in support of Resolution 294.
For a list of Representatives that have signed the House Resolution, please click here.
Senate Resolution 267:
On September 24, 2015, Sen. Tammy Baldwin (D-WI) introduced a resolution in support of continuing the Perkins Loan Program that is modeled after H.R.294. Supporters are seeking additional cosponsors on the resolution. Please encourage your senators to sign S. Res. 267 if they haven't already done so. For a list of Senators that have signed the Senate Resolution, please click here.
Perkins Dear Colleague Letter:
On June 16, 2015, Rep. Louise Slaughter (D-NY) issued a Dear Colleague Letter (DCL) to seek the support and signatures of other Members of Congress on her letter to the House Committee on Education and the Workforce supporting the reauthorization of the Federal Perkins Loan Program. This DCL amassed 95 signatures of support by Members of Congress!
Sign the Save Perkins Petition
When a supporter signs the petition, an email message is generated to the Congressional Member in the supporter's district. Please show your support for this proven program by signing the Save Perkins Now Petition and sharing the information with your colleagues, students and anyone else who understands the benefits of this long-standing program. Your voice matters! Please take one minute out of your busy day to sign this petition and make a difference!
Share the "Save Perkins Now" Video
Watch this 2 minute video to learn more about the Perkins Program and what is at stake! Share the video with students, friends and colleagues!
Contact Your Congressional Member
Alert your University President, Government Relations Office & Colleagues to contact their Congressional Member and ask them to include the Federal Perkins Loan Program in the Higher Education Act Reauthorization. Let them know the importance of the Perkins Loan Program to your students and school.
Resources to assist in your advocacy efforts are included below.
Follow Us
Supporting Documentation:
Letter Center – Samples & Data Sources
- Sample Congressional Letter
- Sample Communications for Outreach on Campus
- Campus-Based Programs Databook (Perkins data for your state)
- Federal Student Aid Awarded by State and Congressional District (Calculated by NAICU)
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text:
That Sugar Guide
Ahhh Gameau's you've done it again (the Aussie's will get it).
Flash back to August last year when I first watched That Sugar Film and then raced to read That Sugar Book before of course, actually quitting sugar. I talk all about my health and nutritional journey in my first review and I guess that this review will kind of be like my "where are they now?" episode!
So, gosh, this is my tenth month sugar free!!! Its been a journey. For the first six months I was anal and didn't eat anything with high fructose or sucrose. As time as passed though I've learned to be much gentler on myself and those who sometimes cook for me. My biggest problem before was being unable to moderate portions, and binging on shitty foods resulting in shitty (you know what). This is the same as Damon, little self control have we. However, now I'm more like Zoe. I can have a biscuit once a week and first of all, not eat the packet and second of all, say "holy clap that is sweet and rich and intense" when eating a scotch biscuit.
That Sugar Guide goes through all the same science as the first book, but goes more into depth and gives you the low down on sweeteners, grains and gut health. The Gameau's are like my ideal neighbours; smart, funny, wise and capable of cooking up a feast for our block parties. I would honestly read anything they wrote and cook anything they've cooked. I'm like a little groupie actually....
There are so many amazing recipes for those beginning life sugar free and also for those who have beaten the cravings. I have honestly made a bunch of different meals, snacks and "sweets" but generally have started tucking in before I remember to actually take a photo. So see below the dishes I have made and showed incredible self restraint with. You're welcome.
Rate: 8/10
Pages: 248
Format: Paperback
Genre: Cook Book
Acquired from: Pan Macmillan Publishing
*I received this book in exchange for an honest review. All opinions are entirely my own*
That Sugar Book
I first had my eyes pried open and stunned when I watched That Sugar Film. I had been seeing snippets and mentions of it on the dear ol' interwebs and was very keen to see the movie as I had a grand interest in wanting to know exactly what the deal with sugar is. I myself used to consider myself to have a big sweet tooth. I love pasta and chocolate and spent the first year of college eating nothing but it. Come the end of the year I had put on 5kgs and felt so sluggish and awful. Over the next three months I cut back the processed foods and sugar I was eating (plus spent a week not eating thanks to having my four wisdom teeth removed surgically) and lost almost all of the weight. I also started working out at the gym with my girlies and in all honesty, felt and looked amazing. It was at this point that I (back at college) discovered that I had grown a stomach sensitivity to certain foods. Essentially, the sweeter or richer something was, the less time it took me to dispel it quite violently. I used to LOVE cheesecake; every year for my birthday I would request it as my birthday cake. But I found that it now literally took ten minutes max for it to have me running to the toilet. I am not exaggerating. I once nearly vomited during a formal college dinner from it. Practically all deserts made me sick, which I guess was really a good thing. However, I didn't see it as that, and was advised to try Yakult as it would correct the bacteria in my stomach. And hallelujah, raise the roof, I could tolerate ice cream again, just, and only if I had it within 24 hours of eating it. However, Yakult's are pretty expensive (uni student remember) and weren't available at the corner store when I was home from college. And then came my mother's discovery, hey voila, a probiotic capsule not needed to be kept in the fridge. They helped so much, and I still take them a few times a week to this very day. And what do you know; soon enough I was back to eating countless amounts of sugar. But, significantly less than I could tolerate before; with certain things making me feel sick just thinking about them (red velvet cupcakes and Chinese which both tasted just as sweet on the way back up). So as you can see, I was very interested to see if the film could outline the issues I was having, and if there was a direct link to the sugar consumption. I certainly got more than I bargained for; in a good way!
That Sugar Book follows ex-sugar junkie, Damon Gameau as after three years off refined sugar, he begins a 60 day experiment looking at effects of eating a 'healthy' diet of the average Australian. The results? He gained 8.5kgs, added 7% to total body fat, and stacked on 10cm around his waist. His liver also went from the best 20% to the worst 20% and it was noted that if he kept on with his diet, that he would be on track to liver disease, type 2 diabetes, cardiovascular diseases, and other serious health issues. But one of the biggest things Damon noticed was how dramatically his moods and behaviour changed. He describes fluctuating foggy and manic states, and how edgy and irritable he became. The book is set out in four parts; The Experiment, The Science, The Good News and The Recipes. Essentially everything from the film is in here, but the book includes a lot more features and facts. I loved that it had much of the same humour from the movie, and you could rarely read a page without smiling or giggling. Gameau is a funny and easily likable guy, and this definitely shines through in his writing and its style. There is a fair bit of technical jargon in the book, but most of which Gameau explains in simple ways for those dummies out there like me. And to add the cherry on top (metaphorically of course, cherrys are full of sugar, gasp!), the book is full of fun illustrations and has a pretty package. I will be honest in saying that this book certainly does not have all the answers, but it has achieved its biggest and most important goal of raising awareness as to what sugar is doing not only to us as individuals, but to our societies and cultures all around the world.
So what now you ask? Am I going to give up sugar?! Well, considering my bliss point (see film, book, app, or you know, Google it; for an explanation) is below normal, my sugar intake is much smaller than the average Aussie and I have never been a drinker of anything but water, so you'd think that I haven't much further to go. But my friends; I do. I am definitely going to be reducing my intake of processed foods and sugar. I am taking on a whole foods lifestyle approach, but am not restricting myself with rules and regulations to overwhelm myself. I am excited for the healthy journey I am on and know that my body will sing my songs of praises. I cannot wait to try some of the yummy recipes which this book includes, and am hoping that Gameau and his girlfriend Zoe TuckerwellSmith will make a larger sugar free cookbook soon. *Update. I tasted some of the yummy recipes after I made them! They were all superb! Check out the pictures over there. >>
Rate: 8.5/10
Pages: 240
Format: Paperback
Genre: Non-Fiction/Health/CookBook
Acquired from: Pan Macmillan Publishing
Thoughts and things I loved (as told from my little brown book)
• "I flicked into hyper-drive and casually threw a wave to the Millennium Falcon as I sped by" –pg 29.
• "It [sugar] is now found in 80 per cent of all items available in a supermarket" –pg 32.
• "Sugar Addiction is not a moral failing; it's a genetic condition, like asthma, which I also have. It's just the way I was put together, it's not my fault. On the other hand, I know what will give me an asthma attack, and it is my fault if I bury my head in the truck of a lime tree. And similarly, it would be a bad thing if I constantly stuffed myself with sugary foods. Because now I know better" –Stephen Fry, p. 64.
*I received this book in exchange for an honest review. All opinions are entirely my own*


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Jornal de Pediatria
Print version ISSN 0021-7557
J. Pediatr. (Rio J.) vol.87 no.5 Porto Alegre Sept./Oct. 2011
Seroprevalence of hepatitis A in children and adolescents
Jandrei R. Markus;I Cristina R. Cruz;II Eliane M. C. P. Maluf;III Tony T. Tahan;IV Murilo M. HoffmannV
IMestre, Saúde da Criança e do Adolescente, Universidade Federal do Paraná (UFPR), Curitiba, PR, Brazil.
IIDoutora, Infectologia Pediátrica. Professora, Departamento de Pediatria, UFPR, Curitiba, PR, Brazil.
IIIDoutora, Medicina Interna. Professora, Departamento de Clínica Médica, UFPR, Curitiba, PR, Brazil.
IVMestre, Saúde da Criança e do Adolescente, UFPR, Curitiba, PR, Brazil.
OBJECTIVES: To determine the seroprevalence of hepatitis A (HAV) in children and adolescents aged 1 to 14 years, and to identify factors associated with a history of infection.
METHOD: This was a cross-sectional epidemiological study, conducted form February to August 2006 in the city of Curitiba, Paraná, Brazil, and the surrounding municipalities (Greater Curitiba). Laboratory analysis comprised qualitative assay for total HAV antibodies in whole blood samples.
RESULTS: A total of 901 children and adolescents were recruited for the study. Age distribution was as follows: 1 to 4 years, n = 237 (26.3%); 5 to 9 years, n = 313 (34.7%); and 10 to 14 years, n = 351 (39%). The global rate of seroprevalence was 19.8%, and seroprevalence rates by age group were 3%, 21.1% and 29.9% respectively (p < 0.01). Multivariate analysis demonstrated that the following factors, in combination, had a positive association with the prevalence rate of antibodies against HAV in the study population: age groups 5 to 9 and 10 to 14 years, living in a household with more than one inhabitant per room, shared eating area and low per capita income.
CONCLUSIONS: The results show a low prevalence of antibodies against HAV, which justifies the use of prophylactic measures, including early vaccination.
Keywords: Hepatitis A, seroepidemiological study, child, adolescent.
The hepatitis A virus (HAV) is the most common cause of acute viral hepatitis in children1 and is also responsible for 75% of all cases of viral hepatitis in the world. The disease has global distribution and is more common in areas with low levels of socioeconomic development. Incidence is elevated in developing countries and the majority of these populations will become infected before the age of ten.2 The seroprevalence of HAV is low in developed countries and the greater part of those populations will remain susceptible to infection even at advanced ages.3,4
Over recent years, the improvements in sanitary conditions and in socioeconomic conditions that have taken place in some developing countries have changed the epidemiology of certain diseases, including hepatitis A.5-9
Hygiene and sanitation are primarily improved for populations from more privileged social classes.10 These social inequalities mean that in a single geographical location an underprivileged population will still be being infected before the age of ten, while in higher social classes adolescents and adults remain susceptible. If these people do become infected later in life, they suffer greater HAV-related morbidity and mortality.11
The objective of this study was to determine the seroprevalence of hepatitis A among children and adolescents aged 1 to 14 years from Greater Curitiba, in Paraná, Brazil, and to identify factors associated with prior infections.
Materials and methods
This cross-sectional epidemiological study was undertaken with children and adolescents from Greater Curitiba between January 19 of 2006 and September 4 2006. The region contains 26 municipalities, covers a total area of 15,416.9 km2 and had a population of 3,186,099 inhabitants in 2005, according to data from the Brazilian Institute of Geography and Statistics (IBGE - Instituto Brasileiro de Geografia e Estatística), making it the 118th largest urban conurbation in the world.
Sample size was calculated using initial estimates of the seroprevalence of HAV antibodies by age group, originally published by Foccacia et al.12: 1 to 4 years (12.1%), 5 to 9 years (28.1%), and 10 to 14 years (35.8%), and on the basis of population data from IBGE for these age groups within the study population, which contains 707,425 children and adolescents.12 The sample size was calculated to a 95% confidence level (α error of 0.05) and a critical value Zα/2 of 1.96. The final sample size required was therefore 901 children and adolescents distributed as follows: 237 (26.3%) aged 1 to 4 years; 313 (34.7%) aged 5 to 9 years and 351 (39%) aged 10 to 14 years.
The study recruited children and adolescents of both sexes aged 1 to 14 years after their legal guardians had signed free and informed consent forms. Children and adolescents were excluded if they had a prior history of hepatitis A vaccination , coagulopathies or immunodeficiencies or if they had used immunosuppressors or been given blood products during the previous 6 months. Children and adolescents whose tutors or legal guardians did not provide free and informed consent or who met any of the exclusion criteria did not take part in any stage of the study.
The patients who were recruited for this study had appointments for tests or consultations at the Universidade Federal do Paraná (UFPR) Hospital de Clínicas, and so this was a sample of convenience selected from patients treated by the Brazilian National Health Service (SUS - Sistema Único de Saúde).
Patients and their tutors responded to a socioeconomic questionnaire administered by trained interviewers. The questionnaire covered: type of residence; number of inhabitants at home; location of toilets and method of waste disposal; the type of water supply used at home; contact with hepatitis cases; attendance at educational institution or daycare; parents' educational level and occupation and family income.
A sample of approximately 1 mL of blood was taken from each patient, centrifuged and stored at -20 °C in a freezer. At the end of the study period all samples underwent qualitative assays for antibodies against the hepatitis A virus (anti-HAV).
The hospital's clinical analysis laboratory conducted all tests using microparticle enzyme immunoassay (MEIA, AxSym System, Abbott Laboratories). Samples with an S/CO ratio (sample/cohort) between 0.000 and 1.000 were classified as positive, and samples with S/CO from 1.001 to 3.000 were classified as negative.
Statistical analysis
Data were analyzed with descriptive statistics and patients were subdivided into three age groups, in common with the study undertaken by Foccacia et al.:12 1 to 4 years, 5 to 9 years and 10 to 14 years. Univariate and multivariate analyses were performed with logistic regression. The logistic regression analysis was conducted using the forward selection method and variables were chosen for the initial model on the basis of a p value of < 0.10 in the univariate analysis. Odds ratios (OR) were calculated to a 95% confidence interval. Analyses were run using Minitab® version 14.2.
In a further descriptive step, the population of the state capital (the city of Curitiba) was compared to the population of the surrounding area.
This study was approved by the Research Ethics Committee at the UFPR Hospital de Clínicas.
One hundred and seventy-eight (178) of the 901 eligible samples (19.8%) were positive for total anti-HAV. Fifty point two percent (50.2%) of the samples were from males and the majority of the patients (51.1%) were from the city of Curitiba. The mean age of study participants was 7.6±4 years.
Two hundred and thirty-seven of the children and adolescents enrolled on the study were aged 1 to 4 years, 313 were 5 to 9 and 351 were 10 to 14 years old. The proportions of each age group positive for total anti-HAV were 3%, 21.1% and 29.9%, respectively.
Univariate analysis detected statistically significant associations between positive total anti-HAV results and the following variables: age group; number of children in household; location of residence; number of rooms; number of inhabitants per room; shared eating area; method of disposal of excreta; attendance at school or daycare; contact with hepatitis cases; total and per capita monthly income; and mother's and father's educational levels (Table 1). No statistically significant association was observed between total anti-HAV antibodies and the following variables: sex, number of adult inhabitants, type of bathroom and type of water supply.
Only the following factors continued to have an association with positive total anti-HAV result after multivariate analysis: age groups 5 to 9 and 10 to 14, living in a household with more than one inhabitant per room, shared eating area and per capita income below the minimum wage (Table 2).
The next stage of the study, also descriptive, involved subdividing the study population into residents of the city of Curitiba and residents of the surrounding areas. The 901 children and adolescents enrolled on the study broke down to 460 from the capital and 451 from other municipalities in Greater Curitiba.
It was found that although 100% of the residences in the capital had running water, the inhabitants of approximately 4% of them also used some other type of water supply. In the other subset, approximately 4% of residences did not have running water while 88.7% only used this type of water supply.
With regard to means of excreta disposal, the great majority of the residences in the capital (94.1%) were connected to the public sewer system, while in the surrounding areas only 63.3% had this service. Septic tanks as the only method of disposal was more common outside of the capital (34.7%) than in the city of Curitiba (4.3%). When the two subsets were compared in terms of income, it was observed that both mean income and per capita income were higher in the capital.
Taking all age groups together, the prevalence of total anti-HAV antibodies was greater in the surrounding areas than in the capital, at 22% and 17% respectively (p = 0.07). The difference in positive results was primarily concentrated in the 10-to-14 age group, in which the difference was statistically significant (p = 0.02, 95%CI 1.1-2.8), as illustrated in Figure 1.
There are enormous socioeconomic differences in Latin America, both between countries and within them. In Brazil, which is a very large country, these differences are even more marked because of the great variability in standards of hygiene and sanitation. These regional differences can be illustrated by analyzing the availability of drinking water and public sewers. Taking the country as a whole, the majority of households do have access to these services, but analyzing the country's administrative regions separately, sewers, for example, exist in 81.7% of municipalities in the Southeast region, but just 5.8% of those in the North.9,13
The overall prevalence of antibodies against hepatitis A observed in this study was lower than the rates observed in other studies conducted in Brazil2,14-17 and other developing countries,1,18,19 and is more similar to reports from developed countries, such as England, the United States, Spain and Israel.3,5,20,21
When seroprevalence was analyzed by age group, there was a very low prevalence of antibodies in the 1 to 4 age group (3%), which is comparable to figures from developed countries.9,20,22,23 There was a slower rate of increase in seroprevalence with increasing age, in comparison with other studies conducted in Brazil,2,13,14 and the rate is similar to figures from other developing countries that have enjoyed socioeconomic improvement over recent years, such as Lebanon, for example, where positivity in the 6 to 10 age group was 27.7%,7 and Saudi Arabia, with 30% positivity in the 12 to 15 age group.6 A multicenter study conducted in four of Brazil's five regions found prevalence rates of antibodies against hepatitis A of 35.1%, 53.9% and 60.7% in children aged 1 to 5 years, 6 to 10 years and 11 to 15 years, respectively. The same study also observed a significantly higher total anti-HAV seroprevalence in the subset with the lowest social and economic status and seroprevalence that varied depending on region, with the highest rates in the North and Northeast of the country.24 Another recent publication, describing the seroprevalence of antibodies against HAV among children and adolescents in three regions of Brazil, reported prevalence rates of 41.5% and 57.4%, in 5-to-9-year-olds and 10-to-19-year-olds respectively, in the Northeast region, 32.3% and 56%, respectively, in the Mid West and 3.8 and 65.1%, respectively, in the Distrito Federal.25
It is probable that the results of the univariate analysis indicating positive associations with inadequate excreta disposal methods with mother's educational level were affected by confounding factors which were then eliminated in the multivariate analysis.
Lower maternal educational level was associated with a higher prevalence of antibodies. It is known that educational level is also related to family income and these two factors overlap. In one Brazilian study, children whose mothers had had between zero and three years of education had a prevalence of 32.55% compared with 13.57% among children whose mothers had had more than 11 years' education.26 In our sample we also observed the positive association between lower mother's educational level and the presence of antibodies and also the same association with fathers' educational level. However, neither maternal nor fathers' educational level were retained in the final multivariate regression model. It is possible that the fact that few of the children's parents were illiterate and that this group was collapsed together with the primary education group may have affected the multivariate model.
The low prevalence of antibodies at young ages raises concerns about the risk of outbreaks or epidemics at daycare centers and schools and about the possibility of members of this population becoming infected at older ages when the effects of the disease can be more serious.27
The hepatitis A virus is transmitted by ingestion of contaminated food or water or by person-to-person contact. As regions develop and hygiene and sanitation are improved, contaminated food and water cease to be such frequent sources of transmission. No association whatsoever was detected between antibodies and type of household water supply. It is important to point out that the treated water supply has a coverage of almost 100% in the area and so it is possible that water does not constitute a risk factor for this population. In contrast, positive associations were detected with shared eating areas, low per capita income and intra-household fraternization, all factors that are directly related to cultural and socioeconomic conditions.
Inadequate excreta disposal methods have been identified as a risk factor for HAV transmission. When this variable was analyzed in isolation, we also observed a positive association with the presence of antibodies. However, the association was not confirmed by the multivariate analysis. Data provided by the city of Curitiba authorities show 75% coverage in terms of sewers and 70% in terms of sewage treatment, which are considered good when compared with other parts of Brazil.
Some authors have observed positive associations between lower mother's educational level and higher prevalence of HAV antibodies. The same effect was observed in our univariate analysis, but it was not confirmed by the multivariate analysis.26
This study also detected the existence of differences between towns that are very close to each other, as is the case of the municipalities that make up Greater Curitiba. As has been stated, the state capital had better conditions in terms of sewage and treated water than the surrounding areas. The literature shows that these services improve a location's hepatitis A epidemiological profile.
The two areas (Curitiba vs. other municipalities) were also compared in terms of the prevalence of antibodies and seropositivity was lower among children and adolescents from the capital than in the surrounding areas (17% vs. 22%), but this difference was not statistically significant. When the geographical subsets were further broken down by age, the regional difference was greatest in the 10-to-14 age group and this difference was statistically significant (24.3% vs. 36.1%, Figure 1).
Despite these differences, the municipalities in Greater Curitiba had lower seroprevalence rates than have been observed in the rest of Brazil. These results suggest that the improvements that have been achieved in the capital will also take place in the municipalities of the surrounding area in a few years' time.
The results reported here indicate the importance of preventative measures to avoid cases of hepatitis A infection among older people and to prevent epidemics becoming frequent. It is evident that it is necessary to invest in improving cultural and socioeconomic conditions, but it should be remembered that the improvements are slow to take effect and that it takes years for changes to occur.27
In contrast, vaccination against HAV has an impact in the short term, as has been observed in countries such as Israel, the United States, Spain and Canada.11 In Argentina, which is one of Brazil's neighbors, a universal vaccination program against hepatitis was introduced for children aged 12 months in 2005. They observed an 88% drop in the incidence of the disease 2 years after initiating the program, with an impressive reduction in the number of cases of the disease, not only in the age group vaccinated, but also among populations of children in other age groups, among adolescents and among adults and the elderly.28 In this context, HAV vaccination programs for the young susceptible population should be considered, since they would avoid both morbidity and mortality, as has been shown in some other countries.5,11,29,30
1. Batra Y, Bhatkal B, Ojha B, Kaur K, Saraya A, Panda SK, et al. Vaccination against hepatitis A virus may not be required for schoolchildren in northern India: results of a seroepidemiological survey. Bull World Health Organ. 2002;80:728-31. [ Links ]
2. Luiz RR, Almeida RM, Almeida RT, de Almeida LM. The relation between anti-hepatitis A virus antibodies and residence water access in Rio de Janeiro, Brazil. Int J Hyg Environ Health. 2003;206:575-82. [ Links ]
3. Bell BP, Kruszon-Moran D, Shapiro CN, Lambert SB, McQuillan GM, Margolis HS. Hepatitis A virus infection in the United States: serologic results from the Third National Health and Nutrition Examination Survey. Vaccine. 2005;23:5798-806. [ Links ]
4. McQuillan GM, Kruszon-Moran D, Kottiri BJ, Curtin LR, Lucas JW, Kington RS. Racial and ethnic differences in the seroprevalence of 6 infectious diseases in the United States: data from NHANES III, 1988-1994. Am J Public Health. 2004;94:1952-8. [ Links ]
5. Cilla G, Pérez-Trallero E, Artieda J, Serrano-Bengoechea E, Montes M, Vicente D. Marked decrease in the incidence and prevalence of hepatitis A in the Basque Country, Spain, 1986-2004. Epidemiol Infect. 2007;135:402-8. [ Links ]
6. Almuneef MA, Memish ZA, Balkhy HH, Qahtani M, Alotaibi B, Hajeer A, et al. Epidemiologic shift in the prevalence of hepatitis A virus in Saudi Arabia: a case for routine hepatitis A vaccination. Vaccine. 2006;24:5599-603. [ Links ]
7. Sacy RG, Haddad M, Baasiri G, Khoriati A, Gerbaka BJ, Abu-Elyazeed R. Hepatitis a in Lebanon: a changing epidemiological pattern. Am J Trop Med Hyg. 2005;73:453-6. [ Links ]
8. Tosun S, Ertan P, Kasirga E, Atman U. Changes in seroprevalence of hepatitis A in children and adolescents in Manisa, Turkey. Pediatr Int. 2004;46:669-72. [ Links ]
9. Jacobsen KH, Wiersma ST. Hepatitis A virus seroprevalence by age and world region, 1990 and 2005. Vaccine. 2010;28:6653-7. [ Links ]
10. Chen LK, Hwang SJ, Wu TC, Chu CH, Shaw CK. Helicobacter pylori and hepatitis A virus infection in school-aged children on two isolated neighborhood islands in Taiwan. Helicobacter. 2003;8:168-72. [ Links ]
11. Zhou F, Shefer A, Weinbaum C, McCauley M, Kong Y. Impact of hepatitis A vaccination on health care utilization in the United States, 1996-2004. Vaccine. 2007;25:3581-7. [ Links ]
12. Focaccia R, da Conceição OJ, Sette H Jr, Sabino E, Bassit L, Nitrini DR, et al. Estimated prevalence of viral hepatitis in the general population of the municipality of São Paulo, measured by a serologic survey of a stratified, randomized and residence-based population. Braz J Infect Dis. 1998;2:269-84. [ Links ]
13. Vitral CL, Souto FJ, Gaspar AM. Changing epidemiology of hepatitis A in Brazil: reassessing immunization policy. J Viral Hepat. 2008;15 Suppl 2:22-5. [ Links ]
14. Zago-Gomes MP, Stantolin GC, Perazzio S, Aikawa KH, Gonçalves CS, Pereira FE. Prevalence of anti-hepatits A antibodies in children of different socioeconomic conditions in Vila Velha, ES. Rev Soc Bras Med Trop. 2005;38:285-9. [ Links ]
15. de Almeida LM, Amaku M, Azevedo RS, Cairncross S, Massad E. The intensity of transmission of hepatitis A and heterogeneities in socio-environmental risk factors in Rio de Janeiro, Brazil. Trans R Soc Trop Med Hyg. 2002;96:605-10. [ Links ]
16. Gaze R, Carvalho DM, Werneck GL. [Hepatitis A and B seroprevalence in Macae, Rio de Janeiro State, Brazil]. Cad Saude Publica. 2002;18:1251-9. [ Links ]
17. Krebs LS, Ranieri TM, Kieling CO, Ferreira CT, da Silveira TR. Shifting susceptibility to hepatitis A among children and adolescents over the past decade. J Pediatr (Rio J). 2011;87:213-8 [ Links ]
18. Tanaka J. Hepatitis A shifting epidemiology in Latin America. Vaccine. 2000;18 Suppl 1:S57-60. [ Links ]
19. Tufenkeji H. Hepatitis A shifting epidemiology in the Middle East and Africa. Vaccine. 2000;18 Suppl 1:S65-7. [ Links ]
20. Cianciara J. Hepatitis A shifting epidemiology in Poland and Eastern Europe. Vaccine. 2000;18 Suppl 1:S68-70. [ Links ]
21. Green MS, Aharonowitz G, Shohat T, Levine R, Anis E, Slater PE. The changing epidemiology of viral hepatitis A in Israel. Isr Med Assoc J. 2001;3:347-51. [ Links ]
22. Morris-Cunnington MC, Edmunds WJ, Miller E, Brown DW. A population-based seroprevalence study of hepatitis A virus using oral fluid in England and Wales. Am J Epidemiol. 2004;159:786-94. [ Links ]
23. Lee SD. Asian perspectives on viral hepatitis A. J Gastroenterol Hepatol. 2000;15 Suppl:G94-9. [ Links ]
24. Clemens SA, da Fonseca JC, Azevedo T, Cavalcanti A, Silveira TR, Castilho MC, et al. Soroprevalência para hepatite A e hepatite B em quatro centros no Brasil. Rev Soc Bras Med Trop. 2000;33:1-10. [ Links ]
25. de Alencar Ximenes RA, Martelli CM, Merchán-Hamann E, Montarroyos UR, Braga MC, de Lima ML, et al. Multilevel analysis of hepatitis A infection in children and adolescents: a household survey in the Northeast and Central-west regions of Brazil. Int J Epidemiol. 2008;37:852-61. [ Links ]
26. Almeida LM, Werneck GL, Cairncross S, Coeli CM, Costa MC, Coletty PE. The epidemiology of hepatitis A in Rio de Janeiro: environmental and domestic risk factors. Epidemiol Infect. 2001;127:327-33. [ Links ]
27. Chung GE, Yim JY, Kim D, Lim SH, Park MJ, Kim YS, et al. Seroprevalence of hepatitis a and associated socioeconomic factors in young healthy korean adults. Gut Liver. 2011;5:88-92. [ Links ]
28. Vacchino MN. Incidence of Hepatitis A in Argentina after vaccination. J Viral Hepat. 2008;15 Suppl 2:47-50. [ Links ]
29. Rein DB, Hicks KA, Wirth KE, Billah K, Finelli L, Fiore AE, et al. Cost-effectiveness of routine childhood vaccination for hepatitis A in the United States. Pediatrics. 2007;119:e12-21. [ Links ]
30. Advisory Committee on Immunization Practices (ACIP), Fiore AE, Wasley A, Bell BP. Prevention of hepatitis A through active or passive immunization: Recommendations of the Advisory Committee on Immunization Practices (ACIP). MMWR Recomm Rep. 2006;55:1-23. [ Links ]
Correspondence: Manuscript submitted Mar 02 2011, accepted for publication Jun 15 2011. Financial support: Sanofi-Pasteur.
Jandrei Rogério Markus
Rua Francisco Torres 381/1103
CEP 80060-130 - Curitiba, PR - Brazil
Tel.: +55 (41) 9630-0963
Fax: +55 (41) 3325-3511
E-mail: firstname.lastname@example.com
The HAV antibody assays used in this research were paid for by Sanofi-Pasteur.
Suggested citation: Markus JR, Cruz CR, Maluf EM, Tahan TT, Hoffmann MM. Seroprevalence of hepatitis A in children and adolescents. J Pediatr (Rio J). 2011;87(5):419-24.
Manuscript submitted Mar 02 2011, accepted for publication Jun 15 2011.
Financial support: Sanofi-Pasteur.


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When it was just about time for the show producers and publicists to begin auditions and rehearsals for the Broadway show "Magic/Bird on Broadway," Terry Lyons was asked to put together a "Tip-Off Event" in Boston to introduce the play to an audience that was sure to fuel interest and "buzz" for the show.
From former Celtics, to media members and the current Boston Celtics tv crew, to potential investors. movers and shakers, a capacity crowd assembled to view brand new sizzle reels and then hear from Tony Ponturo – the executive producer of the show.
Lyons tapped his contact list in Boston to stage an event, complete with many of the Boston Celtics greats and front office executives, then worked with Comcast SportsNet New England to take what could've been an "A-level" event and make it an "A+ Must See, and Must Report" extravaganza, complete with a 30-minute special broadcast on the Celtics' regional broadcaster.
From there, Lyons switched gears and returned to his roots, as a sports writer and theatre critic combo and placed a up close, in-depth and personal review of the play on Digital Sports Desk which was picked up nationally by the Huffington Post.
Link: http://www.huffingtonpost.com/terry-lyons/magic-bird-broadway_b_1392417.html
ASSIGNMENT: To create an all-encompassing media event to introduce Magic/Bird on Broadway to the Boston audience of potential investors, media and potential ticket-buyers.
Lyons put together a media plan, coordinated with local Boston-area entertainment media and brought-in Comcast Sports Net New England to co-host the event and create a 30-minute highlight show for airing on the Celtics' regional broadcast network and local NBC newscasts.
NBA championship-level rings, buzz, and PR plus a "Triple Double" of exposure for Magic/Bird on Broadway, in Boston, in NYC and nationally.


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The teenage years can be a time of change, confusion, and uncertainty, and many teens are at a loss for how to express their mixed emotions during this critical point in their development. Enter Beyond Expectations, which for 14 years has given teens the skills and opportunity to express themselves through film. With structure, equipment and caring support, Beyond Expectations has enabled those teens to speak out through the medium of film and unbottle their often volatile feelings and emotions. Teens from all backgrounds are welcomed, including those in foster care. In Trenton, Beyond Expectations partners with the Mercer County Family Support Organization, LifeTies, Inc. (Teenage Independent Living Transition Program), Conservatory Mansion Community Arts Center, and Soundfusion Studios.
Beyond Expectations web site is www.beyondexp.net


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Artemia salina extract for stimulating cellular metabolism.
Triple-helix Marine DNA concentrate for stopping free radicals, fighting their harmful effects and restructuring skin cells.
CHP-4 complex, with botanical origins, for its extraordinary ability to retain water.
Betaglucans for activating your skin's defense system.
Water (Aqua), Pentylene Glycol, Sodium DNA , Sodium Carboxymethyl Beta-Glucan, Vitis Vinifera (Grape) Seed Extract, PEG-40 Hydrogenated Castor Oil, Sclerotium Gum, Xanthan Gum, Styrene/VP Copolymer, Disodium EDTA, Sodium Dodoxynol-40 Sulfate, Potassium Sorbate, Phenoxyethanol, Sorbic Acid, Fragrance (Parfum), Lavandula Hybrida Oil, Linalool, Coumarin, Amyl Cinnamal, Red 4 (CI 14700). 180221
Formulations and ingredients may be occasionally modified. You can find up to date information about this product on its package and its leaflet.
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Recommended daily use.


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Model #
Item #
Berkley Johnson
Beetle Spinner, Black Nickel/Yellow Stripe, 1/8-oz.
Beetle Spinner, Black Nickel/Yellow Stripe, 1/8-oz. is rated out of 5 by 34.
In stock
Model #
Item #
In stock
Berkley Johnson Beetle Spin, 1/8 OZ Nickel Spinner, Black With Yellow Stripe.
|Country of Origin
|Package Width
|Package Length
|Package Height
|Model Number
|Berkley Johnson
|Manufacturer Name
|California Residents Proposition 65
|www.P65Warnings.ca.govCancer and Reproductive Harm
Rated 5 out of 5 by Jsav from The Best This is absolutely my most favorite bait! I use it on the daily! It always works great, especially when the fish are biting! I love it!
Date published: 2020-01-21
Rated 5 out of 5 by Mojr from excellent pan fish bait!! I am very happy with them and they are all I use. Ultra light tackle is the only way to go.
Date published: 2019-12-03
Rated 5 out of 5 by Timmy16 from Great beetle spins Have been using these for 2yrs now. Have caught many Bluegill, and other Panfish on the 1/32 oz lures, I even caught a chain pickerel on the 1/32 oz orange w/ black stripes lure weighed about 2.5 - 3 lbs on 8lb mono. Also have the 1/32 oz chartreuse, & white with red dot lures. They are a great value, cheap, and easy to use.
Date published: 2019-04-09
Rated 5 out of 5 by Native gal 57 from Beetle spin always gets the fish! Beetle spins catch a variety of fish. Love them for the Ultra light set up for panfish and bass in the smaller lakes we fish. Even the bigger cats love them. Just caught this nice lil chunky bass on a 1/4 oz, orange black Beetle spin. UL set up, 4 lb line.
Date published: 2018-08-26
Rated 5 out of 5 by HappyOtter from Beetle Spin Probably the most versatile spinner I have ever used for general panfishing. It has caught bass, rock bass, perch, sunfish, northern and the occasional walleye.
Date published: 2018-08-05
Rated 5 out of 5 by Ender9600 from Great lure for bream & bass 1st time I used 1/8 in pond, caught 7 2#+ bass. Used 1/16 and caught bream & bass. Both using black body. All that I've bought, the eye is not painted over like other manufacturers of similar styles of lures.
Date published: 2018-03-23
Rated 5 out of 5 by Pikeman from Try the Beetle Spin when nothing else is working. Started casting this after nothing else was producing. Forgot I had one and boy did the fish start biting. This lure will also catch pike.
Date published: 2017-08-09
Rated 5 out of 5 by Yuhhh from Best ever First lure I have ever fished with and I have caught blue cats bass crappie and sunfish
Date published: 2017-08-09
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Every June the U.S. Open travels to an iconic golf course in the States to have the best golfers in the world duke it out in the toughest test in golf. But how can you get tickets to witness the Open in person?
Unlike with the Masters, U.S. Open tickets are easy to come by, provided you have enough cash to fork over. Tickets are still available for the 2017 U.S. Open at Erin Hills, which you can buy on the USGA's official website. There are many purchase options available. You can buy a Gallery Weekly Ticket Package for $450, which gets you access to the grounds all week long, June 12-18. The next step down is the Gallery Championship Round Ticket Package ($400) which allows you to attend all four rounds at Erin Hills.
After that, you can buy individual passes for both practice rounds and championship rounds. First round tickets for Thursday June 15 will run you $110, while tickets for Friday's second round and Sunday's final round tick up to $125 each. Individual tickets for Saturday are already sold out, though you can find them at various third-party ticket sites like Stubhub.com.
If you have some extra money to spare, you can enhance your experience by buying the more expensive Trophy Club passes. According the official site, "The Trophy Club is an air-conditioned pavilion offering comfortable seating, live network coverage of the championship in a sports bar-like setting, access to executive restroom facilities and a wide variety of food and beverage options may be purchased at an additional charge." The Championship Rounds Trophy Club package costs $625.
The top-tier ticket level is the 1895 Club: "Experience the history, tradition and excitement of the U.S. Open each day in the comfortable, air-conditioned surroundings of the 1895 Club. Enjoy the convenience of an all-inclusive ticket option featuring breakfast, buffet lunch with hot entrees, afternoon snacks and full bar service. Inside, this exclusive ticket option offers unlimited food and beverages, ample seating, access to executive restroom facilities and live broadcast coverage of the championship in a clubhouse-like setting celebrating the magical moments from 116 years of the U.S. Open Championship. It is the perfect place to relax and dine with your favorite foursome or entertain clients without missing any of the action."
Unfortunately 1895 Club tickets are all sold out, except for individual practice rounds ($250).
Too late to plan a rip to Erin Hills? Don't worry, you can already buy tickets for next year's U.S. Open at Shinnecock Hills on Long Island here.


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- on Home & Garden
- Published in issue 1/2012 on page 74
Philips 'Colette' Portable Radio (1956)
(Retronics series) Not forgetting Anette, Evette, Babette and Georgette
Not long after WW2 Philips, a leading tube manufacturer in the Netherlands, iin their famous Natuurkundig Laboratorium ('NatLab', in English: Physics Laboratory) developed and perfected a series of miniature low-power tubes employing direct heating instead of indirect, specifically for use in portable radios. These tubes identified by the first letter D in their type code (rather than E for 6.3 V indirect heating) operate at a filament (heater) voltage of just 1.4 VDC and 50 mA current consumption (typical), with the cathode doubling as the heater. Four of these small tubes could be connected in series for running off a standard car battery, which was 6.2 volts at that time.
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I'm a writer. You probably know that about me already.
What you don't know — maybe don't realize — is that I am not particularly disciplined with this talent of mine. I write frequently (at least daily) in my head, but only haphazardly do I get those drafts onto the page. On average, I publish maybe once every other week or so. Which makes me feel slightly guilty especially when I hear that Sermon of the talents (Matthew 24). I somewhat identify with the guy who buries his talent. Maybe he was afraid of losing it, or afraid that he wasn't very good at investing, or he was scared to take the risk.
Writing is kind of like that for me. Do you know how many blogs exists? How many people write books every year? How many people write books about the things that I love to write about? A LOT. There is a point in writing where you wonder if anybody even notices what you're doing or even cares. Like, am I saying anything different, or relevant? What is the point of putting my own thoughts in the world? Most times I feel like a street preacher on Bourbon street that nobody pays attention to as she shouts down random drunk passersby to warn them about the upcoming apocalypse and God's judgement by fire.
But I write anyway. Mostly because I have to. I think that's what a writer is: a person who has to write despite the odds of making this a career, or being famous, or even getting paid. Because even if none of that ever happens, I would still write.
And if I really believe that this writerlyness thing is a talent, then what, praytell, am I going to do with it? We already agree that hiding it in the ground doesn't work (see sermon of the talents) and I can't not write. So I've made a goal for this year to develop my craft by writing a blog post every day.
So far I have five days in a row *throws confetti*. But what will I write? ?? *breaks out in hives* Will I really have something new to say every day for the remainder of this year?
It certainly doesn't feel like it right now. Today my brain feels Sri Lanka distant and I kind of just want to take a nap. I want to change "write every day" to "maybe write 5 days (doesn't mater which days) a week if you feel like it." I mean..it's Friday and I want to order a pizza and watch the Poverty Inc documentary instead of being in front of my computer writing a blog post that few people will read and even fewer care about. But that would be burying my talent.
And thus, here I am, butt in the chair (with my lumbar support in place), ready to write.
Part of the creative process is just showing up each day -or so I've been told. I do know that this is true when it comes to the gym. If I show up there every day, I get muscles and a non-jiggly belly (#demgainz is real), but I've never bothered showing up every day to meet my muse and so I am curious to see what would happen if I did. I am curious to see how deep this creative well goes.
It's like a science project to figure out what exists in the depths? Is there a bottom to this creative life? What exactly am I capable of with respect to writing? Can I disengage the desire to write from the discipline of daily writing (i.e can I still write something — something good and resonant — even when I don't feel like it).
I suspect that I am about to figure out the answers to these questions (and so are you).I also suspect that writing every day is a bit like training for a marathon. Each post helps build my endurance and (ideally) prepares me for the marathon that is book writing. Maybe I'll figure out my second book.
Either way, my goal is out there in Times Roman 12 pt font, so I guess that means I'm in this. I usually write about race, religion, and relationships with a bit of Randomness thrown in for spice and so if that interests you: Follow along and see the results of my science project.
I'm going to order pizza now. Happy Friday and Happy writing.


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Eve of the Genesis on iOS only 69p via itunes
RPG, Eve of the Genesis on iOS is only 69p today via the itunes store. Eve of the Genesis is a simple and classic RPG, whereby the Empire of Gadalia, a mighty state is controlled by the lands in which the game is set, and the islands around those lands.
– Beautiful old-style graphics
– Flexible character development and easy battles
– Complete with a variety of record books
That empire was ruled by mechanical beings in the form of men, and the humans were under their control. It's unclear from what period humans fells under the control of the machines. The clashes between humans and machines developed into a huge war that engulfed each and every land, with no victory in sight. Into this stalemate the machines introduced the strongest killing machine of all, designed to achieve the ultimate victory: The Eve of Zero.


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USB Type-C cables can be expensive, especially if you're trying to find one that won't fry your gadgets. If you're short on them at the moment, we've got just the deal for you. One of Veckle's Type-C to Type-C cables is just $14 on Amazon ($3 off the usual price), once you apply a coupon code at checkout.
Unlike some other Type-C cables you might find, including Google's, this one supports full USB 3.1 Gen 2 speeds for fast data transfers (as long as both devices support that speed, of course). The cable is also rated for 100W power transfer, so you can use it to charge your Type-C equipped laptops as well. Finally, because I know all of you will ask - it is Benson-approved.
You can find a link to the cable below. You'll need coupon code 9Z8YX7AC to get the full discount.
- Source:
- Amazon


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Bakersfield, CA Tax Attorney
For those who live and work in Bakersfield, the various local, state and federal tax regulations can be a bit overwhelming, necessitating the need for a tax attorney based in Bakersfield. As a taxpayer, you may primarily deal with federal and state tax regulations here, but you also may have some local taxes to pay.
If you find yourself confused by the various tax situations you're facing, the last thing you want to do is complete tax forms without fully understanding what you are doing. And don't just assume state and federal tax forms require the same information, as they may be significantly different, which causes further confusion for some Bakersfield taxpayers.
If you make a mistake in these forms, you could be subject to an audit, which could lead to penalties, back taxes, and interest payments. In certain cases, you could end up facing criminal tax charges.
When you need tax services in Bakersfield, contact the Tax Law Offices of David W. Klasing today to schedule a 10-minute call with an experienced tax attorney. As an Attorney-CPA, we offer all of the above tax services in Bakersfield and more.
Bakersfield, CA Tax Attorney
The Tax Cuts and Jobs Act (TCJA) of 2017 sought to bring clarity and simplicity to a notoriously elaborate Tax Code. However, even after extensive reforms, federal tax laws continue to cause confusion for millions of taxpayers – confusion which is only compounded by additional layers of local, state, and international tax regulations. Unfortunately, misunderstanding U.S. or California tax regulations can place a Bakersfield taxpayer, the taxpayer's family, or the taxpayer's business into financial or legal jeopardy. Agencies like the Franchise Tax Board (FTB) or Internal Revenue Service (IRS) may audit the taxpayer, assess penalties and interest, or even refer the taxpayer to other government agencies, such as the Department of Justice (DOJ), for criminal prosecution for willful tax evasion or other offenses.
If you are need help with a state, federal, or international tax issue, the wisest course of action is to contact a Bakersfield tax lawyer or attorney-CPA for immediate assistance. For a reduced-rate consultation about professional tax services in Bakersfield, California, contact the Tax Law Office of David W. Klasing online, or call our tax firm at (800) 681-1295 today.
International Tax Help in Bakersfield, CA
Over the past decade, the IRS has set an agency-wide priority to crack down on offshore tax evasion, which is the practice of intentionally concealing global income, foreign bank accounts, or other foreign assets in other nations or territories. These nations and territories are often, though not always, well-known tax havens such as Luxembourg, Switzerland, Bermuda, the Cayman Islands, or Singapore.
Regardless of whether the offshore location is considered to be a tax haven, the account holder generally has a requirement to disclose the foreign account(s) and foreign taxable income contained therein. With extensive experience working with California residents who have foreign accounts, citizens who are working or living abroad, and U.S. expats, our offshore lawyers in Bakersfield can help to ensure that you have met, in the safest possible manner, your obligations to report global income to the IRS. These obligations, which may be triggered if the foreign income exceeded $10,000 or $50,000 at any time during the tax year, may include the following:
- Filing a Foreign Bank Account Report, commonly known as the "FBAR" (FinCEN Form 114)
- Filing Form 8938 (Statement of Specified Foreign Financial Assets)
- Filing Form 5471 (Information Return of U.S. Persons with Respect to Certain Foreign Corporations)
Because the Offshore Voluntary Disclosure Program (OVDP) is coming to an end in 2018, it is urgent for noncompliant taxpayers to explore their disclosure options as soon as possible. Contact our international tax attorneys for prompt assistance.
Bakersfield Business Tax Attorneys for Employment and Payroll Taxes
As a business owner, you have responsibilities that do not concern most other taxpayers. First, you must ensure that your business is using the Tax Code in a way that supports the long-term financial growth of the company. Second, you must ensure that you are properly withholding, matching, and depositing payroll taxes, which are also referred to as "FICA taxes" or "trust fund taxes." You must also take care to properly classify your workers as employees or independent contractors, ensure that any retirement plans or pensions you offer comply with ERISA (the Employee Retirement Income Security Act), determine how the company will change ownership when you are no longer at its helm, ensure compliance with California sales tax laws, and make other business and estate planning decisions that are impacted by state and/or federal tax regulations.
Our Bakersfield business tax lawyers have assisted numerous employers, investors, entrepreneurs, and shareholders with the tax planning aspects of business entity selection, business succession planning, lawfully utilizing tax havens for companies, and related matters. We provide payroll and employment tax representation in California for corporations, limited liability companies (LLCs), partnerships, sole proprietorships, non-profit organizations, clerical or religious organizations, and more.
IRS, FTB, CDTFA (BOE) and EDD Audit Defense in Bakersfield, CA
A tax audit, also known as an "examination," can be initiated by the IRS, FTB CDTFA (BOE) or EDD depending on whether the issue in question pertains to federal taxes, such as an IRS audit for federal income tax evasion, or state taxes, such as a California sales tax audit for evasion of sales tax. Tax audit procedures vary depending on factors like why the audit is being conducted, what type of audit is being conducted (e.g. field audits versus desk audits), and the nature and severity of the issue or error underlying the audit (e.g. a negligent or purposeful and substantial understatement of income).
While these factors vary, one variable never changes: that the auditor's goal is to uncover any crime or error, however minor, that may have occurred in your past. Depending on the issue, the statute of limitations may give the auditor three years, six years, or unlimited time to examine your records.
An audit may result in assessment of additional penalties, or even a criminal tax investigation. It is therefore crucial to be represented by an FTB tax audit lawyer or IRS tax audit lawyer from the very beginning of the audit process, starting with the first notification you receive from the state or federal government. Other than general FTB and IRS tax audits, additional types of audits we handle include:
Bakersfield IRS, FTB, CDTFA (BOE) and EDD Audit Appeals Representation
It rarely is the case that a taxpayer both agrees with a Federal or California auditor's conclusions and voluntarily consents to paying the resulting additional tax, penalties and interest. Taxpayers often disagree with an auditor's findings, and can often find themselves financially unable to pay the additional tax, penalties and interest or other fines that have been assessed or proposed. Taxpayers that outright disagree with an auditor's findings and wish to challenge or protest the outcome of the audit need experienced and practical representation to obtain optimal results.
The Federal and California audit appeals process is complicated, and rarely successful for the unrepresented taxpayer. It is also governed by unforgiving deadlines and procedural requirements. A tax audit attorney can help you avoid these pitfalls while giving you a better chance of successfully protesting the audit's outcome, especially where the law and fact are squarely on your side. A Bakersfield tax lawyer can provide FTB, CDTFA (BOE), EDD or IRS appeals representation to dispute the auditor's findings – potentially resulting in a significantly lower tax bill. An appeals attorney may be able to help the taxpayer avoid the early impositions of a State or Federal levy, tax lien, or tax garnishment where an audit goes uncontested until the end of the appeals or litigation process or by negotiating an installment agreement or offer in compromise (OIC) at the conclusion of the appeals / litigation process.
Bakersfield Criminal Tax Defense Lawyers
A high-risk tax audit, known as an "egg shell audit" – has the potential to result in Federal and or California criminal tax charges. Formal charges may be filed by state or federal prosecutors using either an indictment or an information, depending on the circumstances. The taxpayer may be under IRS criminal investigation for weeks, months, or even longer before any charges are filed. The moment you become aware, or merely suspect, a criminal tax audit or investigation into yourself or your business is the moment you should contact a Bakersfield tax defense lawyer for guidance on which steps to take – and avoid taking – as the government develops its civil or criminal tax case against you.
Keep in mind that most tax crimes are federal felonies, which tend to carry some of the harshest possible penalties in the U.S. judicial system. Tax fraud punishments can include criminal tax fines, IRS restitution, imprisonment, supervised release after the offender leaves prison, and, in cases involving CPAs, other taxpayer advocates, or anyone under California's Business and Professions code, (Doctor's Lawyers, Dentists, Architects, Actuaries, Engineers ect.) potential career-ending professional disciplinary actions. To provide an example, the tax evasion penalty can include a fine of up to $100,000 (or up to $500,000 for corporations), up to five years in prison, and payment for the cost of prosecution.
A tax evasion attorney in Bakersfield may be able to, at worst, mitigate or, at best, outright avoid the civil and or criminal tax penalties you are facing. However, each moment you delay makes it harder to fight the charges successfully. Contact an IRS tax attorney right away if you suspect you are being audited or investigated in a scenario where you could potentially be charged with tax evasion (attempt to evade or defeat tax), payroll tax fraud (willful failure to collect or pay over tax), willful failure to file a return (owing "back taxes"), making false statements, interfering with the administration of Internal Revenue laws, or other tax crimes in California.
Bakersfield Tax Attorneys for Businesses and Individuals
Armed with more than 20 years of experience providing thousands of taxpayers with sophisticated tax services ranging from bookkeeping and accounting to tax planning for foreign companies to Bitcoin tax issues to divorce tax issues, the award-winning team of Tax Attorneys and CPAs at the Tax Law Office of David W. Klasing is committed to delivering unparalleled client service with an emphasis on upholding your rights, protecting your wealth, and minimizing your losses. For a confidential, reduced-rate initial consultation with our knowledgeable team of tax professionals, call us at (661) 432-1480 or (800) 681-1295 or make an appointment online to visit our Bakersfield office at the address below:
4900 California Avenue
Tower B, 2nd Floor
Bakersfield, CA 93309l
Helpful Tax Law Q and A Library: https://klasing-associates.com/law-library/
Bakersfield Tax Law Offices
For any of your tax planning compliance and controversy needs in Bakersfield, contact the Lawyers at The Tax Law Offices of David W. Klasing today. Our experienced Tax Lawyers offer a reduced-rate consultation on new cases or engagements. Call (661) 432-1480 or 800-681-1295 or contact us online today to schedule a reduce rate initial consultation at our Bakersfield tax law offices, or at one of our other convenient locations across Southern California.


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Friends and Neighbors ATV Club Membership Information
Dues for the 2019-2020 season are $20. The year starts May 1.
Friends and Neighbors ATV Club is always looking for new members to join with us as we enjoy our sport. However, we recognize that each club has a little different environment than any other club. We encourage prospective members to come to our meetings and ride with us to help you understand us and determine if our club is right for you. If you should determine that you would like to join our club, great! We look forward to getting to know you and having you join us.
When you join our club, you will receive a new member packet that includes the membership card, a copy of our ride rules, club decal for your machine, map of the club trails, and a list of the upcoming scheduled rides and events. In addition, you will receive the monthly newsletter/meeting minutes either in paper form or electronically, whichever you choose. We also have patches, hats, and clothing available for purchase. Whether you ride a lot or a little, we encourage everyone to get out and ride. If you would like a membership form for our club, please contact us by mail or facebook. Or you may pick up a form at any of our meetings, which are the fourth Thursday of the month, March through October.
Officers elected for the season are as follows: Glenn Carlson, President; Merval "Charlie" Porter, Vice President; Deborah Scates, Secretary; Christine Deisch, Treasurer; Jay Murphy, Trailmaster; Deborah Scates, Membership; Slater Claudel, Safety Officer.
Executive Board: Frank Taylor, Ray Taylor, Kerry Scates


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I am often contacted by visitors who would like to buy dolls they have seen in the picture galleries. But all of these dolls have been made as part of projects or have been pre-ordered a long time before they were made. Due to lack of time I only make a very limited number of dolls each year, but I have decided to make some of these dolls available on Feltmaking.com as "Doll of the month".
Last spring I made my very first felted little sprouts and now, when I see how little green sprouts start to grow up all over, I just had to make this little new sprout to celebrate the spring. So doll of the month this March is this little sprout that comes together with the spring and all those other flowers and plants who swarm up from the ground right now.
He is a little funny guy and you can make him look alive by moving his legs so he walks and jump. He has a braided green pointed top on his head so you will be able to see him between the other plants. So take one leg between your fingers and move them up and down and I am sure you will laugh.
This little guy is 16 cm high (not included his braided hairtop).
The price of him is $120. This includes shipping. Only the one doll is available so if you click on the "Buy Now"-link and the doll has already been sold you will get an error message. Click below if you would like to buy the doll. You will be taken to the website of PayPal where you can pay by credit card (you don't need a PayPal-account).


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Firstly I would like to apologise for the lack of posts recently, I have lots to write about but have just been too tired and busy. I'm going to try to catch up with everything this evening while gorging on a tub of 'Ben & Jerry's' Cookie Dough ice cream. Probably not a good idea as it will only slow me down 🙂
Inspired by some of the home-made trinket stalls at 'Hyper Japan' I decided to try to create some bits and bobs of my own. So today I finally found time to buy some much-needed resources from Hobbycraft. Now what I plan to create involves Polymer clay, but that is all I will be revealing at the moment. If what I plan to create is successful, I will then post a photo. I'm not sure how long it will take me so don't expect anything too soon.
There's still a range of tools I need to collect but with the books I've seen on Amazon and all the brilliant YouTube tutorials, I'm confident I can do it, although I must admit many video's do make things look easier than what they are but we'll see. Wish me luck.


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{image from here}
the snow is falling outside my window,
sufjan stevens' festive tunes are playing in my office,
i'm sipping a mug of warm coffee,
and wearing a cozy toque, cashmere sweater,
and fuzzy snowflake socks.
it's definitely winter.
this weekend is paul's birthday,
so there will definitely be good food
& copious amounts of record shopping.
i hope you enjoy your weekend!