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There are so numerous designs readily available, consisting of those especially made for sofa or armchairs and bedsides. With the costs dropping and the changes to the coffee table, it is truly a fantastic sofa set that is useful and pleasing to the eye. Keep in mind that this set is totally pre-built, all you need to do is unwrap it, throw the cushions on the chairs and then relax and bask in the glorious sunlight and enjoy your brand-new rattan corner sofa set.
There are some disadvantages in purchasing an utilized leather and wood recliners by lazy kid. The next owner will not have any control whatsoever about the quality and performance of the item. It is best to examine the recliner first prior to making the last purchase. You should not count on the pictures that have been posted on the website or sent out on e-mail. The pictures you are looking can be old ones already. You should also try the recliner for yourself and see if it still works. We found another store with 3 comfy sofas. Again, just recliners were offered, either manual or electric. The electric versions were smooth and uncomplicated, if a little remeniscent of the dental professional's chair. The rate was significantly more. Having to have your couch plugged in to mains electrical energy also bothered me. Then we realised that the sofas would have to sit away from the walls in order to recline completely. This didn't fit well with the smaller room we were furnishing.
The magic of, state, a white leather sofa is that it is different from basic leather couches. If you're looking for something really different then a modular corner sofa could be the method to go. You can likewise take them apart to produce individual chairs or smaller sized couches that are not catch couches.
2 Signs You Should Change Recliners In Your Bedroom Now
Many PC users are looking for methods to more easily control their computer system from the convenience of their recliner or sofa in their living space. Position the sofa on the edge of Recliners On Sale Opa-locka FL rug about 10 feet from and dealing with the main focal point. Preferably have at least 4 feet from the back of the sofa and the wall but at least 2 feet will do in a pinch.
CyberShelley, I just took my cushions to our sofa to have them covered in a different fabric. The cushion covers are wearing completely< ai have to confess that it is challenging to alter the look and i feel wed to it.} I have 2 kids and now i let them be kids and not be so gentle, so that we NEED a new sofa. i think i 'd still choose a pattern tho. I think pillows work well if they are all down. The seat would drive carzy if it was deflated. maybe if I had sevants:-RRB-. CyberShelley, I just took my cushions to our sofa to have them covered in a different fabric. The cushion covers are using totally out but the fabric on the sofa is not. I attempted to match the fabric up with the sofa fabric the very best I could so we will see exactly what they look like when all is completed. Thanks so much for visiting and for vote and share. I didn't do these sofa's I do not upholster myself unless it's simple things like wood chair seats or footstools. I have actually discovered a woman in town that will upholster with whatever fabric I bring to her. It's more affordable then purchasing something new. Now I'm looking for fabric for my loveseats the cushion cover have caution out but not the rest of the loveseat. So I'm going to have this lady put new fabric on for me as soon as I discover exactly what I want. In addition, an American service member might be attempted by an international nation for offenses committed
because nation, unless the nation has a contract giving up jurisdiction to the United States. Such a contract is call a status of forces agreement(SOFA). The United States has SOFA agreements with the majority of nations where the country's military runs.5 I do not think there is anything to keep you from purchasing a new distressed leather sofa AND still gaining from this book, because the majority of us may be able to afford to purchase a new furniture piece once in a while, but the typical interior decorating suggestions includes pointers that if you followed would cost thousands and thousands of dollars PER ROOM in your home. Sometimes that gentle press on the ball of your feet is all you need in order to feel far better at eight at night, when you are finally sitting down after a long day in office and an even longer night of managing with household chores. Getting somebody to do it for you is great, but nothing can beat the ability with which a device does it for you. All you have to do is rest your head back on the sofa and take pleasure in the sensation of your leg and feet being pushed and massaged to alleviate you of all the tension you have actually been going through the whole day. There is a range of brands with foot massagers that you can take a look at. One that I wish to advise is JSB Healthcare. I entered their display room from the back where they had a big stock of sponges for the seats and I had the opportunity to in fact feel it. They were of fantastic quality and had excellent density. Another essential thing I want to mention is that the wooden part in the Nabru sofa is in fact MDF. They are really strong and unlike wood it does not include knots or rings.|Futons, which are thick cotton bed rolls with wood or metal bases, are generally a little more difficult than a sprung or foam sofa bed, so when purchasing either a sofa bed or a futon, make sure that you lie on it to check it - just as you would with a regular bed. I attempted to match the fabric up with the sofa fabric the finest I could so we will see exactly what they look like when all is completed. The United States has SOFA agreements with the majority of nations where the country's military runs.5 I do not think there is anything to keep you from purchasing a new distressed leather sofa AND still benefiting from this book, because many of us may be able to afford to purchase a new piece of furniture now and then, but the typical interior decorating suggestions includes pointers that if you followed would cost thousands and thousands of dollars PER ROOM in your home.}
Should Fixing Recliners On Sale Opa-locka FL Take A Long Time?
Because the list of features is so enormous, you can manage to and should be ultra fussy about which chair you end up choosing. For a more sophisticated choice, the company has the I-rest Chair which is appropriate both for the office and for the living space. The chair has extra deep seating and luxurious cushions with cushioned arms.
Or, that they are best for when you want to the have use of a sofa with the choice of turning it into a bed when required. I believed it would be intriguing to let you in on exactly what I have actually discovered about convertible sofa beds that make them a quite cool piece of furniture. The thing is, these are just some of the materials and surfaces that sofa tables are readily available in and considering that there are so lots of, they all yield ones in all sorts of styles.
Discovering The Art Of Choosing Recliners
Oaks specifying quality originates from its grain, and makes doll house furniture appear more reasonable. Its natural color is lighter and suits well with a standard or classical design doll house. The lighter color fits well as a terrific color accent to fabric doll house pieces like sofas and chairs. Oak is a terrific choice for a standard or contemporary doll house, however the material does lend itself to be utilized in most any design. It is this era – the late 16th century – that most scholars associate as the true start of the development of modern-day sofas. By the 1800s and 1900s the sofa was fairly common in almost every lower or middle-class house, and has actually increasingly been looked at as part of regular family furniture. In reality, they rank just listed below the bed in home furniture significance, it seems.
Strategies To Finding The Recliners You Want
You can quickly furthermore classify the recliners due to the fact that Couple position recliner sofa slipcover, a drive back recliner and rocker recliner. In the middle of many of these 3, the couple position recliner is the entire a lot of fundamental in addition to the a a great deal of low-cost. The rocker recliner will work as a rocking chair you as anyone seat throughout your specific recliner. The rocker have a lot more variety nevertheless seriously costly. The drive in reply recliner prides by itself with the assistance of its completely leathered back part which really emphasizes the real room plus well blends with regard to the modern, smooth environment it encompasses. The Andre Hide Essentials Recliner, on the inconsonant support, is marketed by Lane to mortals who consonant mild however smooth designs. Existent is heavily cushioned once again contoured to obtain assistance ailments. The Andre tracing meat a peek unpropitious, reclining assistance once again an ottoman. Partly associated access point to the Andre leather recliner is the Angelo Skin Essentials. Bona fide also temper a swivel base and reclining back, advantage a correlating ottoman.
Such a sofa is known as Sectional sofa which is comprised of a minimum of 2 and an optimum of sectional pieces. The main benefit of a leather sofa is that its seats hardly ever feel sticky like other artificial materials, making it pleasant for any individual, any day. In addition, leather is a product that breathes, so the leather sofa feels cool in the summertime and keeps heat in the winter season.
A living-room is the most important space at your house since this space is commonly utilized to accept any visitor you might have. In this case, it is essential for you to boost the appearance of your space in a great way with offering embellished things that will be ideal for your requirements. To assist you in offering the best try to find your living room, it will be good if you provide chairs and a leather sofa that will be good enhance into your house. To assist you in offering the best try to find your space, this article will give better info and explanation that might be helpful for you. Manufacturers are offering many unique functions to entice clients to purchase their products. A few of the unique functions are producing the sofas with high quality materials with superior workmanship. Couches are being made with ISO 9001 quality accreditations to assure clients that there will be no compromise on the quality of the products. If the maker is based out of Europe they make it a point that their products are made in accordance with European styling. Some producers go upto the extent of offering the outside tough wood a 25 step hand rubbed finish.
Most Effective Ways To Sell Recliners
In their catalog on Geri chairs, different types are shown which include 3 position Geri chair zero gravity reclining garden chairs, medical care Geri chair recliner and 3 position heavy duty bariatric Geri chair recliner. More information and information about this catalog can be seen on this link: -Room-Geri-Chairs/ What has actually been dubbed by populated designers over mobility furniture, the recliner has actually been go underground us command one type or increased for over 2 hundred caducity. Modeled subsequent the chaise lounge, the rangy history of the recliner has practical this popular piece of furniture go from child's play to fully motorized.
There are lots of choices to pick from like slip covered, down filled, chair recline choices with also matching gliding ottomans. Recliner Chairs are extremely beneficial for people suffering from arthritis or spondylitis and can not sit directly on normal chairs for a long time. Recliner chairs are created to adjust to the shape of the lower and upper back of the person sitting on it, hence giving you a relaxing posture, and assisting you rest your back for a long time without any pain or pain.
Five Things A Child Knows About Recliners On Sale Opa-locka FL That You Don't
There are numerous types if swivel recliners you can discover. Another function that many swivel swivel recliner chairs for caravans chairs come with is massage and heating alternatives. Cafe Reclining Sofa, Loveseat, and Recliner Set has actually worked wonders for me and I think it will do wonders on you too.
They may also topple the utensils or scratch the sofa covers in your living space. We are pleased to present you Sofa/ Couch Cover Slipcover 3 Pc. Set = Sofa + Loveseat + Chair Covers/ Slipcovers 3 Pcs SET Stripe Jacquard Fabric – Burgundy color with excellent shipment, great quality and believe that you will discover our prices competitive at the most affordable and sensible price.
Exciting Stategies To Enhance The Appearance Of Recliners
There are also models of zero gravity recliner that have the tilting and angle functions powered by an electrical motor. This helps the user in several methods. First of all, for those with restricted motion and problems with chronic discomfort and musculoskeletal problems, it will enable you to obtain into the appropriate position that offers you the very best discomfort relief. Being able to change the angle and elevation of each individual part of the zero gravity recliner the user will be able to discover the sweet area where any discomfort and tension is decreased one of the most. Recliner Slpcovers Medical Reciners Oronado Recliner Slipcoversfor Recliners Lane Reecliners Double Reecliner Recliner Chars Reclienrs Reliner Rexliner Azy Boy Recliner Zer Ogravity Recliner Leather Swivel Recljner Lovesea Recliner Recliner Chaor Rocker Reclienr Rv Reclines Reclienrs Wing Back Cair Leather Recliners Relciner Chairs Lane Reecliners Reclienrs Recline Rcovers Oversized Rceliner Elather Swivel Recliner Recliner Soffas Leathher Recliners On Sale Opa-locka FL Lane Reecliners Massage Recliner Chairs Recline5 Parts Reclienrs
Assess your lifestyle: Setting up your furnishings as well as choosing simply where your sofas may be differ completely along the method a specific live. Does the household such as putting together in your TELEVISION or perhaps fireplace throughout cold months? Guarantee your sofa bed with chaise that course. Tackle doing you may utilize the living-room to learn or loosen up following a busy day at work? Include numerous bookshelves, chairs, pillows, in addition to any ottoman around your sofa therefore the neighborhood can certainly be delighted in personally or perhaps by the whole household. Furniture FX is a "fashion forward lifestyle furnishings company" that is also based from California. As they develop their furnishings, they have 3 focuses in mind. That their designs are fashionable, reflecting aspects from today's society. That their products are high quality, meeting difficult market requirements. And lastly, that everything they manufacture is reputable and backed by a producer's service warranty. All their sofa beds utilize the special European clic clac design where the back will lie flat to form a bed. Their sofas can be found in a variety of solid colors, primarily micro fiber fabrics however also faux leather upholstery.
I implemented to have a lazy child recliner and sat in that thing for 16 hours or more in it at a time. In some cases I 'd even oversleep it. That was 25 years earlier and I was a lot more resistant then. Your Perfect Chair took me back to those days and I believed Yeah! I have now idea how I 'd set the up. I have 3 30 inch monitors and thinking of including a 20something 1920×1080 above the entire mess so I can share my screen fairly. So I'm all set to redo my home office. • Relaxation for pregnant females: Women who are pregnant might confront some issue with their posture. Whether you are sitting or lying down, you might not feel at ease on a routine wooden chair. It might not be simple on your back and the spine region. With recliner chairs, you can change the chair to a position that is comfy for you when sit on this chair. Your lower back and the upper back, both get appropriate assistance due to the flexibility in modification.
I Don't Need To Commit This Much Time On Recliners
If you desire the others to see you as trendy and a sophisticated person, you would much better purchase a sectional sofa made from leather right now. For last so numerous years, various types of sofa sets are implemented as a prominent furniture item for house or workplace. A raleigh high leg recliner sofa is specifically made to support your lower back at an ideal angle for optimum convenience and relaxing posture while sitting.


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Celebration Vanilla Cupcakes
Any cupcake is grounds for a celebration, but these cupcakes are especially good. Moist and close-textured, each bite is a celebration in your mouth! Paired with your favourite icing or whipped cream frosting, these make any celebration top-notch.
|Jenell, Heather, Lois, Don
As I was flipping through the book (seconds after I received it) my eyes fell upon a recipe for Celebration Cupcakes and I knew these would be the first recipe I'd try from the book. They looked just like the ones mom would bake for my birthday parties, minus the fancy swirls of icing. It was the lovely golden edges that caught my attention. Mom's looked just like that when they came from the oven to my mouth.
|Junior's Dessert Cookbook (Celebration Cupcakes, page 82) by Alan Rosen and Beth Allen, published by The Taunton Press, 2011
I had never heard of Junior's resturant before I received the book so I did a little investigating and learned they are a New York City based chain of resturants in the NYC area. The recipes are scaled down versions of what they serve or have served in the resturant over the years since it was established. Looks like I'll have some serious baking to do over the winter months!
I baked up half a batch of the little cakes the next day. The cupcakes were everything I thought they'd be. Those lovely golden and somewhat crisp edges met my every expectation and the flavour was nostalgic of the birthday parties of my childhood.
I decided to bring a few to David and his family who were camping just a few miles from our home. I thought the children would enjoy decorating their own little cake so brought along a few sprinkles and chocolate chips. David and Ben supplied a few wild blueberries and raspberries to finish the decorating.
As you can see David enjoyed decorating and eating his cupcake. Anne had hers plain with the whipped cream frosting and looks like she enjoyed the experience. Although the kiddies decorated their cakes they weren't as interested in eating cupcakes as the adults were as there were friends to play with and fish and squirrels to try to catch.
A few days later I made more cupcakes for Emily's birthday party. We missed her 3rd birthday a few weeks before so, of course, I had to make sure we got to attend a party in her honour while they were visiting Nanny and Poppy Gill's house.
I made a mini-cake from some of the batter so Emily would have somewhere to place her number 3 candle.
This is half the recipe. I thought a dozen plenty to make at a time as the recipe said not to freeze leftover cakes. They are at their best the day they are made. I made the birthday cupcakes the morning of the party and gave them a swirl of whipped cream frosting about an hour before the party began.
If you can't find unsalted butter, use the regular salted butter and cut the salt back to ¼ teaspoon.
Celebration Vanilla Cupcakes
¾ cup unsalted butter, room temperature
1 cup sugar
2 extra-large eggs
1½ teaspoons pure vanilla extract
½ cup whole milk
1½ cups + 2 tablespoons sifted cake flour
1 teaspoon baking powder
½ teaspoon salt
Preheat oven to 350 degrees and prepare a 12-cup standard size muffin pan. Line the pan with cupcake papers or grease well if not using papers.
In the bowl of your mixer, cream the butter and sugar until light and creamy. Add eggs, one at a time, beating well after each egg. Beat in the vanilla.
Sift the flour before measuring. Measure sifted flour and mix or sift with the baking powder and salt.
Remove the bowl from the mixer stand and, by hand, fold one-third of the flour into the creamed mixture. Add half the milk, mixing well but do not beat. Repeat with one-third flour, remaining milk and one-third flour until all ingredients are incorporated.
Spoon or scoop the batter into the prepared muffin pans. Bake in the preheated oven 18-20 minutes until golden brown and centres are baked when tested with a toothpick. Let cupcakes cool 10 minutes before removing from pans. Place on wire rack until completely cool. Frost with favourite icing (see index for several frosting/icing suggestions) or whipped cream.
Makes 12 cupcakes.
In the bowl of your mixer, cream the butter and sugar until light and creamy. Add eggs, one at a time, beating well after each egg. Beat in the vanilla. Don't forget the vanilla. This gives the cupcakes such a great flavour.
Sift the flour before measuring. Cake flour is quite lumpy so sifting is imperative to a good smooth batter. Measure sifted flour and mix or sift with the baking powder and salt. That little yellow measuring cup is 2 tablespoons or ⅛ cup.
Remove the bowl from the mixer stand and fold one-third of the flour into the creamed mixture. Add half the milk, mixing well but do not beat. Repeat with one-third flour, remaining milk and one-third flour until all ingredients are incorporated. This is how you add flour and milk or any liquid alternately into a batter.
I like to use an ice cream scoop to fill the cupcake papers.
I guess I didn't fill the papers quite enough because I had just enough batter to make an extra cupcake in a custard cup. Thirteen cupcakes makes a baker's dozen. Nothing unlucky about 13.
Straight from the oven. See those lovely golden edges. Can't wait to get my teeth into those cupcakes.
Let the cupcakes cool about 10 minutes and then finish cooling on a wire rack.
For the birthday party I gave each cupcake a swirl of Whipped Cream Frosting.
Any favourite icing or frosting will be delicious on these cupcakes. I like the Whipped Cream Frosting because it isn't too sweet. A less sweet topping is perfect when the kiddies will be decorating with sprinkles and candy.
Ta, da! Emily's birthday cupcake. Well decorated, including a lovely pair of cheezie horns.
Cupcakes are good but so are popsicles.
Winding down after everyone's gone home.
All ready for your next celebration!

subset: commoncrawl


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Chievo vs Juventus: What TV channel, live stream, team news and kick-off time for huge Cristiano Ronaldo debut in Verona
Cristiano Ronaldo begins his Juventus career in Verona as the Serie A champions take on Chievo
CHIEVO welcome Juventus and Cristiano Ronaldo to the Stadio Marc'Antonio Bentegodi as the Serie A season gets underway.
The Old Lady won a seventh straight Scudetto last season and strengthened their squad in the summer with the addition of arguably the world's best player.
What time does Chievo Verona vs Juventus kick-off?
This game takes place on Saturday, August 18.
It will be held at the Stadio Marc'Antonio Bentegodi.
Kick-off time is at 5pm or 6pm local time.
Most read in football
Which channel is it on and can I live stream it?
This game is being shown live in the UK on Eleven Sports on TV and live on Eleven Sports Facebook.
Coverage on Eleven Sports will commence at 5.15pm - 15 minutes after kick-off due to the UK's Saturday afternoon TV blackout.
No football in Britain can be televised or legally streamed between 2.45pm and 5.15pm.
Eleven Sports Facebook will be available free for all residents of the UK and Republic of Ireland.
Every week one game from La Liga and Serie A will be available for live streaming on Facebook.
You can keep up-to-date with all the latest action on the SunSport LIVE blog.


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On Sale
Gift Certificate
Need an open-ended, great gift? A gift certificate to McPhee's Design can be used for any of our home decor products, flowers, gift baskets, or applied to an event rental or planning services! The options are almost endless!!! Choose an amount above, or call us to get a gift certificate in a special amount.


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U.S. Ambassador to the United Nations Nikki Haley is resigning.
FOX's Jon Decker reports from the White House:
It was a surprise to her staff and to her fellow diplomats at the United Nations. But the President said Nikki Haley's resignation as U.S. Ambassador to the U.N., was not a surprise to him.
(President Trump): "And she told me probably six months ago she said you know maybe at the end of the year the end of a two year period that the end of the year, I want to take a little time off, a little break."
Haley said she'll leave her post at the end of the year and will support the President's re-election in 2020. The President said he will likely nominate a replacement for Haley in the next two or three weeks.
At the White House, Jon Decker, FOX News.


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The national communications security system, as part of the NATO Global Communication System (NGCS), has shortcomings, according to the results of a CMX 12 Crisis Management Exercise conducted in November 2012 in which Slovakia participated. The CMX 12 exercise was prepared, coordinated and evaluated by NATO International Staff, which in Slovakia was made up of the Interior Ministry, the Defence Ministry, the Government Office and the Slovak Intelligence Service. The report on the CMX 12 results was acknowledged by the Government this week.
"It was the communications security system at the national level that proved to be less flexible, due to the fact that the transmission of data is possible only through the communications channel of the NGCS national system, which hasn't been implemented by all those taking part in the exercise," reads the report drafted by the Interior Ministry, as quoted by the TASR newswire. The system is designed to respond immediately to potential crisis situations. Therefore, the report also recommends implementing the aforementioned communications system at the Interior Ministry and Government Office, as the moment it is directly linked to the Defence Ministry, the Foreign Affairs Ministry and the Supreme Security Office.
Overall, the evaluation was positive, with the CMX 12 exercise demonstrating that Slovakia is capable of active and full participation in NATO Crisis Management, TASR wrote on January 27.
(Source: TASR)
Compiled by Zuzana Vilikovská from press reports
The Slovak Spectator cannot vouch for the accuracy of the information presented in its Flash News postings.
29. Jan 2013 at 10:00


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Hundreds of families fled Muammar Gaddafi's birthplace of Sirte on Monday as fighters sent by Libya's new rulers to capture the city rolled up with huge rocket launchers and artillery guns.
National Transitional Council (NTC) forces have been struggling to wrest Sirte from Gaddafi loyalists for several days and humanitarian groups have voiced alarm at the reported conditions within the coastal city, cut off from the outside.
Residents escaping said hundreds were still trapped in Sirte. They spoke as pro-NTC fighters fired test shots to alert pro-Gaddafi forces holed up inside the city of their presence.
"There's no electricity, no phone coverage. Nothing," resident Ibrahim Ramadan said, standing by a car packed with his family as he fled on the fifth day of fighting.
"There's just some water really, but nothing else apart from that," he said as interim government forces handed out juice to civilians at a checkpoint and rifled through their belongings to check for weapons.
Ramadan, who acts as a community leader, estimated that around one third of Sirte's roughly 70,000 residents had left.
Sirte, 450 km east of Tripoli, is one of the last strongholds of pro-Gaddafi forces along with the besieged desert town of Bani Walid and Sabha, deep in the remote south.
Gaddafi turned his birthplace from a sleepy fishing village into a bustling quasi-capital that hosted the country's toothless parliament and international meetings.
Bullets from above
Interim government forces amassed on the western outskirts of Sirte on Monday and exchanged scores of rockets with pro-Gaddafi fighters as NATO jets roared overhead.
Residents said homes had been destroyed and cars smashed to pieces as disorder spread across the city.
"People are fed up. There are explosions going off everywhere and you don't know where the bullets will come from next," resident Abubakr said as he made his way out of the city.
"Look at this!" he said, pointing at a bullet hole in his car's windshield. "Bullets are coming down from above. People are just firing randomly."
The pro-NTC fighters, who were forced into retreat on Saturday after storming the city, said they were holding off advancing deeper into Sirte or firing heavy artillery for now because they wanted to give residents a chance to leave.
"The problem is that there are some (Gaddafi) brigades preventing them from leaving," pro-NTC soldier Sadiq Atman said as his fellow fighters pieced together an anti-aircraft machine gun on the back of a pickup truck.
"If these families were able to get out, this would be a proper war," he said.
His colleagues on the city's western outskirts said they were on the lookout for any suspected Gaddafi supporters among the fleeing residents.
One pro-NTC fighter pulled aside four young men for questioning after he said he had found an anti-aircraft bullet in their car.
"There is no weapon inside, but if they have this, there has to be a story," he said, holding up the bullet.
Residents edged towards the checkpoint in their vehicles, some looking visibly distressed, while others chanted anti-Gaddafi slogans and waved Libya's new flag.
"Get out, messy-haired one!" a group of children sang as they leaned out of a car, using a popular insult levelled at the former strongman, while other civilians chanted "Free Libya!"
ReutersLast Mod: 19 Eylül 2011, 15:50


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Fundy Settlement v Canada [2012 SCC 14] is a landmark case which used a test in order to put to rest any doubts which Trust Administrators might have in connection to the residence of a Trust for Tax purposes.
The case involved two family trusts settled by an individual resident, in St. Vincent in the Caribbean, for the benefit of Canadian resident beneficiaries. The facts of the case are that the Trustee, a corporation resident in Barbados, disposed of shares which the trusts held in two Ontario corporations. The purchaser remitted some C$152 million to the Minister of National Revenue as withholding tax on account of Canadian tax from capital gains realised by the trusts on the sale of the shares, pursuant to section 116 of the Income Tax Act 1985 ("the Act").
The Trustee subsequently applied for a refund under the Canadian and Barbados Tax treaty, claiming that the profits were not subject to the Canadian Capital Gains Tax as the trusts were located in Barbados and not Canada. The Canada Revenue Agency (CRA) refused the request for a refund, taking the position that the trusts were resident in Canada and owed Canadian income tax on the capital gain realised on the disposition.
Court Finding
The previous decisions of the Tax Court of Canada and the Federal Court of Appeal were unanimously upheld by The Supreme Court. The outcome of the decision was that the trusts were resident in Canada for the purpose of paying Income Tax.
"The Central Management & Control Test"
In reaching its decision, the Court applied the central management and control test and confirmed that, as with corporations, the residency of a trust should be determined by where the "central management and control" of the trust actually takes place. The Court drew similarities between the trust and a corporation and looked to precedent case law in relation to how the test was applied in the case of corporations.
Facts To Determine Central Management & Control Test
In Fundy Settlement, the following principal facts were considered in determining the "central management and control":
- The Trustee did not have responsibility for decision-making beyond the execution of documents as required, and the provision of incidental administrative services. In addition, no documentation was provided as evidence that the Trustee played an active role;
- Rather than exercising its powers and discretions under the trust deeds, the Trustee did not exercise its powers and discretions provided under the trust deeds but rather defaulted automatically to the recommendations and decisions of two of the principal beneficiaries, both of whom were resident in Canada;
- The terms of the trusts effectively provided that the Trustee could be replaced by the protector of the trust and a majority of the beneficiaries could replace the protector.
- The trusts and beneficiaries had the same tax and investment advisors;
The Trustee was actually an offshoot of an accounting firm, and had accounting and tax expertise, but it was less specialized in trust management.
Implications Of Fundy Settlement For Trustees
It is clear that Trustees should demonstrate that they exercise their powers to manage and control the trust fund. The role of a Trustee is not to provide mere administrative services and Trustees should not allow beneficiaries, or other persons, to make decisions on behalf of the trust. All paperwork must be retained and it should accurately reflect the decisions made by the Trustee.
This ruling is a landmark case for Trust administrators and with it the Canadian Supreme Court has confirmed that the legal test applicable to determine a trust's residence for tax purposes is the central management and control test.


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As the first day of school gets closer and closer we wanted to help you out with 5 more tips for helping with the transition from summer to school. You can read our first 5 tips here. We know you and your child are going to rock this school year!
- Make a daily and weekly schedule. While most kids do really well when on a schedule, transitioning from a less structured schedule during summer to more structured days during the school year can be difficult. Additionally, transitioning from less structured weekends to weekdays can become difficult during school, especially early on during the school year as your child is still getting used to their new schedule. Having a schedule laid out for your child can be really helpful. If your child is not yet reading using pictures is a great way to help them better understand the schedule. This schedule can be as detailed or as loose as you would like – every family has different needs! For younger children, a weekly schedule may be as simple as laying out a weekly calendar that has "school" and "no school" on it so your child develops a better understanding of school days versus weekends. A daily schedule may be a bit more detailed (e.g. wake up, get dressed, eat breakfast, brush teeth, take bus, school, soccer, home, dinner, homework, bath, brush teeth, read, bedtime, etc.).
- Keep up with summer friends by signing up for activities with them. As a kid one of the hardest parts of transitioning back to school was not being able to see all of my "summer friends" – those I saw at camp, the neighborhood playground, or other activities – on a regular basis because we went to different schools. If this is true for your child too you can help them out by coordinating with other parents and meeting at a weekly class or activity in the middle. The extracurricular classes will benefit your child in a multitude of ways and they'll get to keep in touch with people who are important to them!
- Allow your child to pick their lunch or snack each week. A lot of the difficulty for children transitioning from summer to the school year is the loss of control. During summer children tend to have a lot more control over their lives – how their time is spent, what they wear, and who they spend their time with. These things are much more controlled during the school year. Finding areas of your child's life where you can give them a little bit more control during the school year may help make the transition easier. One of the ways to do this is to allow your child to pick their lunch or snack each week (or day, depending on how shopping and making meals works in your family). You don't have to give your child full control of this and can give them a choice between a few parent-approved options. This may seem small, but can make a big difference in a child's day!
- Limit screen time. As there's more free time during summer your child was likely able to spend more time on the tablet, computer, phone, or TV during the day. While research suggests limiting screen time all of the time, it can be especially helpful during the week when school is in session to ensure that your child has enough time for homework, extracurriculars, and most importantly – sleep! Waking up early during the school year means that your child should be going to bed a bit earlier too to ensure that they are getting enough sleep, which is essential for success at school. For some tips on how to reduce screen time read our article here.
- Keep weekends fun. Now that your child's weekday is primarily spent at school making the most of their weekends is essential! This may mean laying low all weekend or moving without stopping depending on your child and family. Regardless of your family's preference for speed and activity level, there's definitely a class or activity your child will enjoy – and the best part about signing your child up for weekend classes or activities is that it will give you an hour or two of much needed free time too!


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Classic-Fit Stratton Herringbone Dress Shirt
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- Made in USA of Imported Fabric
Sizing details: Size Charts


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Check Out The Top 6 New Features In SteamWorld Dig 2
With less than a day to the official launch of SteamWorld Dig 2, Image & Form has released a video showcasing the game's top 6 new features that you won't find in the original SteamWorld Dig.
Take a look at what's new in the video below!
Thinking of whether to purchase SteamWorld Dig 2? We think you should! Check out our review here.
Image & Form PR


text: Two years after Hold/Still, Canadian band Suuns have announced the release of a new album. Felt is out on March 2nd via Secretly Canadian. It was produced by Jace Lasek (The Besnard Lakes). We already shared "Watch You, Watch Me"; "Make It Real" is a new excerpt. Watch the official video


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Football News: Chelsea Midfielder Hits Out At Shakhtar For Blocked Liverpool Move, Scottish Football Shows The Quality Extends Beyond Cup Draws And Onto The Pitch And More
Image from: getreading.co.uk
1. Transfer round up
Papito Merencia, unattached to RVVH Ridderkerk
Johannes Kukebal, unattached to Paide
Roland Bilala, released by Bukovyna
Adigun Salami, unattached to Middelfart
Rodri, released by AS Eupen
Gorka Larrea, unattached to Indy Eleven
Marius Zaliukas, unattached to Zalgiris
Dean Morgan, unattached to Newport County
Aleksandr Makarov, CSKA Moscow to Baltika, on loan
Soo Yong Yoon, Djurgardens IF to Assyriska FF, on loan
Kamil Kurowski, Legia Warsaw to Grudziada, undisclosed fee
Aaron Olanare, Ghuangzhou R&F to CSKA Moscow, on loan
Martin Kase, FC Flora to Paide, undisclosed fee
Vitali Kalenkovich, Baltika to KS Samara, undisclosed fee
Karl Ivar Maar, FC Flora to Paide, undisclosed fee
Goran Milovic, Hajduk Split to Chongqing Lifan, undisclosed fee
Andriy Pylyavsky, Zorya Lugansk to Rubin Kazan, undisclosed fee
Egor Klymenchuk, Metalurg Zaporizhya to FK Minsk, free
Sergiy Kulynych, Metalurg Zaporizhya to FK Minsk, free
Williams, America to Social FC, on loan
Linus Sjoberg, Ostersunds FK to Vasteras SK, free
Mirnes Selamovic, FK Radnicki Lukavac to FK Gorazde, free
Piotr Parzyszek, Charlton Athletic to De Graafschap, free
Archford Gutu, Kalmar FF to CAPS United FC, free
Matheus Ribeiro, Atletico Paranaense to Atletico Goianiense, free
Giannis Dermitzakis, Ergotelis to OFI Kreta, free
Filip Knezevic, FK Partizan Belgrade to FK Cukaricki, free
Soslan Kachmazov, Alania Vladikavkaz to Banants Yerevan, free
Gal Arel, Gimnastic to Zawisza, free
Tymur Rustamov, Obolon-Brovar to Bukovyna, free
Nikola Gacesa, Bocholt VV to Panegialos, free
Ilias Tsiligiris, Olympiakos Volos to APS Eolikos, free
Toni Pezo, NK Vitez to NK Metalleghe, free
Vladislav Ignatjev, Kuban Krasnodar to Lokomotiv Moscow, free
Jose Pedrosa Galan, Aris Limassol to Ceahlaul Piatra Neamt, free
Leo Gamalho, Avai to Nacional, free
Ilya Galyuza, Belshina to Dnepr Mogilefv, free
Pengfei Xie, Hangzhou Greentown to Jiangsu Suning, £3.05m
2. Calamity James backs his replacement
Former Liverpool goalkeeper David James has given his backing to his replacement in the Liverpool net. James, known as Calamity for his capacity to make errors more often than saves, has now backed the latest error strewn netminder to play for the Reds. "I think it [the criticism] is unfounded," James told Talksport. "You could argue having been three years at Liverpool he should be the finished article but there is still so much more that can come out of Simon Mignolet and therefore the five-year contract he got is justified." Not sure many would agree with that assessment, but then James thought he deserved a contract when he was with the club, when all he ever did was strut about pretending to be a model when he should have been training.
3. Hoffenheim coach resigns due to ill health
Huub Stevens, the Dutch coach of TSG Hoffenheim in the Bundesliga, has announced his resignation with immediate effect. With just three days until his side were due to take on Werder Bremen, it was a surprise announcement. The 62 year old Stevens is set to leave for health reasons. Stevens' assistant Alfred Schreuder is expected to take charge of the relegation threatened club.
4. Barca reserves extend Barcelona's unbeaten record
Gary Neville's Valencia nightmare has shown no sign of abating as his struggling side were held to a draw against what was essentially a Barcelona reserve team in the second leg of their Copa del Rey clash. With a 7-0 lead from the first leg, Barca were able to rest Lionel Messi, Luis Suarez and Neymar Jr for the match, but still came away with a 1-1 draw, extending their unbeaten run to 29 games in a row, setting a new club record. The Catalans boss was able to leave 11 first team regulars behind to rest and relax ahead of a busy few months, but still do enough to get the draw thanks to 19 year old Cameroonian midfieler Wilfred Kaptoum's equaliser after Alvaro Negredo opened the scoring.
5. Here is Kaptoum's goal for Barca:
Have to question the defending....
6. Lovely piece of skill
By West Ham United's Martin Samuelsen, currently on loan at Peterborough United, against West Bromwich Albion:
7. The top two side in Scotland producing some 'quality' football
Would you really believe that Aberdeen and Celtic are the best that Scotland has to offer right now? It is like a throwback to the old days of long ball hoof it up football.
8. Reading FC submit plans for development next to the Madejski Stadium
Reading have put forward a proposal to develop land next to their stadium into a residential, retail and leisure complex. Their proposal for Royal Elm Park includes over 600 homes, a park, shops, restaurants and an ice rink. Among the plans is a replacement for the current overflow car park with a new multi-storey car park to free up space. There is also set to be a convention centre named 'The International' with capacity to host live entertainment as well as conventions. There are also plans to improve transport links to the stadium from the town centre. Nigel Howe, Chief Executive of Reading Football Club, commented: "Royal Elm Park is a unique opportunity for Reading to deliver a world-class convention centre that will put the town on the map and enable us to compete on a world stage. It will also benefit the football club and will be important for Reading's future growth, attracting national and international investment and offering tangible benefits for local people with new homes, jobs and an improved match-day experience."
9. Torquay plan to stay fully professional even if relegated
With Torquay United struggling financially following their relegation from League Two, their position at the bottom of the National League (5th tier of English football) is a serious problem for the ownership consortium. Already the club has been forced to shut down their academy due to a lack of funding, as well as leave their training ground and lose their new manager Paul Cox in September over wages. They are now groundsharing their Plainmoor ground with National League South (6th tier) side Truro City. Chief executive Steve Breed has said he wants the club to stay fully professional even if relegation happens. "We have to build plans for staying up and for going down," Breed told BBC Radio Devon. "It's not a defeatist attitude, but we need to be prepared if the worst happens and we are relegated this season. I still feel we should be a league club. Everything around this football club is geared to it being a professional, full-time football club." Breed continued: "I would hate to think we would go part-time at this club, I really would, but finances dictate and I can't guarantee that we would stay as a full-time club. I'd like to think we would, and there's been no talk whatsoever about us going part-time, but you never know what the situation is around the corner. I believe the only way we'd get up from the league below is to stay full-time."
10. Willian hits out at Shakhtar for blocking Alex Teixeira's move to Liverpool
Willian has accused his former club Shakhtar Donetsk of harming fellow Brazilian Alex Teixeira's international hopes by blocking his move to the English Premier League. January saw Liverpool try and sign Teixeira, only to miss out, despite the player confirming a desire to join them, and the Ukrainians instead sell him to Chinese Super League side Jiangsu Suning. "I wish him all the best in China," said Willian. "I'm sure that the financial aspect was crucial for his decision. He's a very good player and could easily adapt to English football. I'd personally be happy if he'd come to the Premier League or even to another big European club, as it would increase his chances to play for Selecao." He was not so complimentary about Shakhtar: "They prefer to sell to small clubs that can afford a higher fee than selling them to traditional clubs that wouldn't pay the same amount of money. That's the case for Teixeira, and it has also happened with me. I know myself how difficult it is to negotiate with Shakhtar Donetsk. I suffered for two years there willing to leave the club."
Written by Tris Burke February 11 2016 10:38:52


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Legality of the Opposition in Parliament
Posted on August 9th, 2018
NEVILLE LADDUWAHETTY Courtesy The Island
The Island Editorial of August 8, 2018 titled "Diyawanna slapstick" very correctly recommends that one of the options open to the Joint Opposition is to "challenge the legality of the unity government on the grounds that the pact between the UNP and the UPFA has expired". The legality of the "unity government" was challenged in the Supreme Court, but the Court did not grant "leave to proceed" on an outdated understanding of Parliamentary Privilege (Erskine May), on grounds that the formation of the "unity government" was based on a resolution passed by Parliament, and thus was beyond the jurisdiction of the Court.
The Petitioner claimed that the resolution passed by Parliament did not meet the Constitutional provision of a "National Government" and therefore was not legitimate. Notwithstanding past outcomes, another compelling reason to challenge the legality of the present opposition is the violation of the Franchise of the People; a Right that forms an integral component of the Sovereignty of the People under Article 3, which by the way, is the very foundation of nearly all Constitutions.
The Preamble to the Sri Lanka Constitution is based on the "immutable republican principle of REPRESENTATIVE DEMOCRACY". Based on this principle, the People chose to elect 95 UPFA Members of Parliament. From Day One, the majority of the Members of the UPFA were opposed to join the 106 UNP Members of Parliament in forming a government, thereby honouring the Franchise of the People, meaning the wishes of the People who voted for them. Under the circumstances, how legitimate is it for a section of the UPFA to join the UNP and resolve to form a "unity government"? Would not the Members of the UPFA who joined such a government be violating the Franchise of the People who voted for them?
The argument presented in Parliament and outside that a recognized political party cannot legitimately be with the government and the opposition at the same time does not hold water. The issue is one of Franchise. The minority of the UPFA that decided to go along with the UNP and form a unity government is violating the Franchise of the People, notwithstanding any internal decisions taken, because all such decisions must necessarily be subordinate to the Franchise of the People.
Answers to these question would demonstrate that the present government has no constitutional right to call itself a "National Government", and furthermore, to resolve to increase the Cabinet of Ministers to 48, and State Ministers and Deputy ministers to 45, because nowhere in the Constitution does it say that a National Government can be formed with a faction of a recognized political party. The Judiciary has already denied the People's Right for their petition to be heard. The very least that Parliament could do is to correct this serious grievance, and as an Institution that is a body of elected representatives of the People, recognize the wish of the People, as the latter's sovereign right matters above all else, and recognize the majority sitting in the Opposition, that the People voted for.
If nothing happens and the status quo remains, it means that both the Judiciary and Parliament have failed the People and their pledges to honour the Peoples' Rights.


text:
Their Winning Ways
Our print runs currently do not go below 50 copies at a time. We warehouse these and handle order fulfillment to our customers along with the orders for other titles. The quality of halftone reproduction was initially an issue--and still is to some degree--but it has significantly improved over the years. My sense is that it will improve further as the technology develops. The holy grail is high-end quality with four-color process on coated stock for "ultra-short runs," which is what we prefer to call titles in this category.
To print covers on demand, you can either hedge your bets by printing additional covers with the first printing and storing them for possible subsequent use, or you can redesign the covers for the print-on-demand market.
What, in your opinion, is the "state-of-the-art" in on-demand printing? Do you see the big printers getting into it, or is it becoming a specialty service for companies solely dedicated to providing on-demand printing services?
Most of our print-on-demand titles are currently handled by companies specializing in this type of work, although several of the large book manufacturers have certainly made us aware of their intentions to enter this market. Many are also including order fulfillment from their plant to the publisher's customers.
As the equipment to handle this category of a publisher's manufacturing needs is improved even further, I can see print-on-demand manufacturing becoming one of the most competitive areas of the market.
And now, the inevitable question: How would you say book publishing is changing most, at least from your vantage point?
Unquestionably, the issue of electronic publishing is changing the whole landscape of our professional lives. We are being asked to deal with many unknowns, to make predictions and to invest in future scenarios of uncertain validity, because what we know today may not hold up tomorrow. But you have to aim at a moving target or be doomed for standing still.


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Beautiful Modern Bathroom Designs Tiles
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We have referrals to the history of the car you can see on the Wikipedia. A car (or vehicle) is a wheeled motor vehicle used for transportation. A lot of meanings of car say they run mainly on roads, seat one to eight individuals, have 4 tires, and also mostly transportation individuals rather than products. Vehicles entered into international usage during the 20th century, and established economic climates depend on them. The year 1886 is considered the birth year of the contemporary car, when German innovator Karl Benz developed his Benz Patent-Motorwagen. Autos did not come to be extensively readily available until the very early 20th century. Among the first vehicles that came to the masses was the 1908 Model T, an American car manufactured by the Ford Electric motor Business. Automobiles were quickly taken on in the US, where they replaced animal-drawn carriages as well as carts, but took much longer to be accepted in Western Europe and other components of the world.|A car (or automobile) is a rolled electric motor car used for transport. The year 1886 is concerned as the birth year of the modern-day car, when German developer Karl Benz constructed his Benz Patent-Motorwagen. One of the first autos that was obtainable to the masses was the 1908 Design T, an American car manufactured by the Ford Electric motor Company.
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Team Pete Sports & Field Day, held on Thursday, June 27, was a fun-filled event with great food and a variety of sports competitions. The day began at 8 a.m. and ended at 5 p.m. with an awards ceremony in Stripes Pub, located in The Club, Bldg. 1013.
Sports & Field Day offered participants a wide spectrum of activities: tennis, bowling, swimming, archery, golf, horseshoes, 5k walk/run, cribbage, Texas Hold 'em, crud, 10K bike race, soccer, dominoes, racquetball, darts, tug-o-war, dodgeball, table tennis, 3-on-3 basketball, and more.
Eagle Park was the hub of the event with a free* picnic from 11 a.m. to 2 p.m. Attendees took a break from their sports events to enjoy live music by the USAF Academy band, Blue Steel, to play horseshoes, volleyball and tug-of-war, to meet the event sponsors, and to enjoy a fantastic free lunch. Speaking of sponsors, one, whose name shall be protected, launched water-balloons and blasters to everyone's delight. The games were ON!
*The picnic was free and open to all active duty military and DoD personnel stationed or employed at Peterson Air Force Base and Cheyenne Mountain Air Force Station.
Judging by the long lines, the food was a major hit: Papa Murphy's fresh-baked pizzas, Costco's (Barnes & Powers store) juicy burgers and hot dogs with all the fixins, the Mediterranean kebabs and hummus from Garbanzo's Mediterranean Grill, and those oh-so-finger-lickin' good chicken wings from Buffalo Wild Wings. Yum!
Our sponsors provided some awesome prizes that included:
5 Star Bank – VISA gift cards
Covert Ops Paintball – Paintball packages valued at $70 each (three)
Farrell's Extreme Bodyshaping – Membership packages valued at $300 each (three)
GNC – Free samples / duffel bags filled with products
Her Strength Fitness – Three-month Boot Camp packages & certificates for nutritional products
Yellow Cab – $50 /taxi cash vouchers in $5 increments
Base Exchange – A free haircut (two: 1 for male, 1 for female)
Base Exchange – $25 gift cards (four)
Base Exchange – Adult bicycle (one)
5 Star Bank
AAFMAA (Army and Air Force Mutual Aid Association)
Argosy University
Buffalo Wild Wings
Carefree Chiropractic
Colorado R&R / Rocky Mountain Blue
Costco (on Barnes & Powers Blvd.)
Ent Federal Credit Union
Farrell's Extreme Bodyshaping
Garbanzo's Mediterranean Grill
Gazette (SpringsMilitaryLife.com)
Her Strength Fitness / Boot Camp
McCarthy Chiropractic Center
Papa Murphy's Pizza
Peoples Mortgage
University of Phoenix
No federal endorsement of sponsors or advertisers intended.


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Back to Journals » Integrated Pharmacy Research and Practice » Volume 4
The role of community pharmacy-based vaccination in the USA: current practice and future directions
Authors Bach A, Goad J
Received 7 March 2015
Accepted for publication 22 April 2015
Published 1 July 2015 Volume 2015:4 Pages 67—77
DOI https://doi.org/10.2147/IPRP.S63822
Checked for plagiarism Yes
Review by Single anonymous peer review
Peer reviewer comments 3
Editor who approved publication: Professor Jonathan Ling
Albert T Bach, Jeffery A Goad
School of Pharmacy, Chapman University, Irvine, California, USA
Abstract: Community pharmacy-based provision of immunizations in the USA has become commonplace in the last few decades, with success in increasing rates of immunizations. Community pharmacy-based vaccination services are provided by pharmacists educated in the practice of immunization delivery and provide a convenient and accessible option for receiving immunizations. The pharmacist's role in immunization practice has been described as serving in the roles of educator, facilitator, and immunizer. With a majority of pharmacist-provided vaccinations occurring in the community pharmacy setting, there are many examples of community pharmacists serving in these immunization roles with successful outcomes. Different community pharmacies employ a number of different models and workflow practices that usually consist of a year-round in-house service staffed by their own immunizing pharmacist. Challenges that currently exist in this setting are variability in scopes of immunization practice for pharmacists across states, inconsistent reimbursement mechanisms, and barriers in technology. Many of these challenges can be alleviated by continual education; working with legislators, state boards of pharmacy, stakeholders, and payers to standardize laws; and reimbursement design. Other challenges that may need to be addressed are improvements in communication and continuity of care between community pharmacists and the patient centered medical home.
Keywords: immunization, pharmacy practice, pharmacists, continuity of care
This work is published and licensed by Dove Medical Press Limited. The full terms of this license are available at https://www.dovepress.com/terms.php and incorporate the Creative Commons Attribution - Non Commercial (unported, v3.0) License. By accessing the work you hereby accept the Terms. Non-commercial uses of the work are permitted without any further permission from Dove Medical Press Limited, provided the work is properly attributed. For permission for commercial use of this work, please see paragraphs 4.2 and 5 of our Terms.Download Article [PDF] View Full Text [HTML][Machine readable]


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2019 Advance Colorado Procurement Expo - Denver
Date: May 16, 2019
Time: 8:00 AM - 3:00 PM
Cost: $35 attendee / $400 buyer (Small Business) / $900 buyer (Large Business) / $150 resources & non-profits / Free for Buyers
Location: McNichols Civic Center Building
144 W Colfax Ave
Denver, CO 80202
Register Today! Use code CDOT for a $5 discount
The Advance Colorado Procurement Expo, now in its 10th year, is Colorado's premier buyers and sellers marketplace! Every year, businesses are invited to participate in this day-long event, which focuses on state and local government procurement.
Small businesses (sellers) exhibit throughout the day to showcase their goods and services to local and state government agencies (buyers). Exhibitors are able to meet with procurement professionals from those agencies to learn how to best sell their goods and services to them. All businesses, including those owned by women, minorities and veterans, are encouraged to participate.
In addition to the expo hall, training sessions are held in the afternoon on the topics of government procurement. There is also a keynote speaker during lunch, as well as engaging one-on-one sessions between buyers and sellers (by appointment only).
Limited exhibitor space is available—reserve your table now for maximum exposure! Current exhibitors include:


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Longrow 14 Year Old
SKU: longrow-14-year-old-lot-id-6665bfdbc05d133e0118
Read More
1 bottle Longrow 14 Year Old. In presentation box. 70cl. 46%. Level in neck. Wear and creases to box, bottle in good condition.
Ask a Question
If you have any questions regarding this item, please send us a message and we will get back to you as soon as possible.


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Fractions and decimals expressed as percentages
Before we go any further, we need to know what we mean by 'percentage'.
In a supermarket, as well as the price of a product being shown, you will often see the cost of a product expressed in a manner which enables you, the shopper, to compare the cost of similar items. For example, the cost of an item may be expressed per 100g or per 100ml.
Percentages work in the same way. A fraction can be scaled so that the denominator is 100. The numerator then gives the amount out of 100, or "per cent".
Using what we have looked at so far, with equivalent fractions and converting fractions and decimals, it's possible to convert any fraction and any decimal to a percentage.
Three tenths
\(\frac{3}{10}\) means the same as \(\frac{30}{100}\). This means that \(\frac{3}{10}\) is the equivalent of 30%.
\(\frac{3}{10}\) can be expressed as the decimal 0.3. This means that \(\frac{3}{10}\) is equivalent to 0.3 which is equivalent to 30%.
Two fifths
\(\frac{2}{5}\) is the same as \(\frac{4}{10}\). \(\frac{4}{10}\) is the same as \(\frac{40}{100}\), equivalent to 40%.
Similarly, \(\frac{2}{5}\) is the same as \(\frac{4}{10}\) which is 0.4. Hence \(\frac{2}{5}\), 0.4 and 40% are all equivalent.
Some often used equivalences
Percentages are everywhere. For this week's context sharing task, find as many examples as you can of percentages being used both within your school or college and outside. Can you find any examples where the percentage is also expressed as a decimal or fraction?
Post in the comments below, including any links you find, or add your images to the Context Sharing Padlet.
© National STEM Learning Centre


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Happy birthday to me. For my birthday, I'm giving away my Kindle books. Get them all and tell your friends!
But wait until the 30th.
Be good. Be wise. Be jubilant!
Happy birthday to me. For my birthday, I'm giving away my Kindle books. Get them all and tell your friends!
But wait until the 30th.
Be good. Be wise. Be jubilant!
Attitude matters.
Learn about how to tune up your attitude so that you can achieve what you want.
Here are a few things you will learn in the book…
The book is 99 cents while we are grabbing reviews like a black hole grabs light.
At 99 cents you can get a few for your friends (hey it doesn't hurt to ask).
It's your life. Stuff happens that you don't have control over. That's right. And flexibility is huge in building your dream life.
But that happens to designers. They make a plan then life hits them in the face.
And they respond.
Design your life.
Respond to the problems.
You got this.
(The Art of Attitude is coming soon!)
Attitude is 100% moldable.
By you.
You don't have to stew
In your own funkiness.
Recently, The Art of Focus picked up a bad review. I knew it had to come eventually. What seems like magic to one person, can feel like nails on the chalkboard to someone else, right?
I love living in a world where people can say what they want about things.
One of the criticisms of the book was that I compared the reader to a dog named Doofus.
He's right. I do.
I compare the story of Doofus to myself too.
The book opens with the story of Doofus. I wrote that chapter as a children's story. (And by the way, The Art of Motivation opens with the story of a cat named Keki.)
I use the story of Doofus to illustrate the ideas that are expounded upon in the rest of the book.
These aren't hard principles. But they are backed by science. I've had some readers tell me that they went through every link and learned a lot doing that. They told me that they appreciated that I made it so easy for them to get to the science.
Most readers have told me that they love the story of Doofus.
I hope you like it.
But if you don't, that's okay. And I sincerely hope you find what you need.
Note: Though I'm talking about teaching here, you'll find that it applies to any walk of life.
|Babies fall down. It's what they do.


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An ecosystem of 3► party mortgage services.
An ecosystem of 3rd party mortgage services.
Precisely what you need, when you need it!
LoanHD® AppQ Network™
Mortgage lenders are challenged by the number of 3rd party service providers they interact withand the lack of integration of these services into their workflows. As well, service providers find it hard to position their services at the point of need and effectively reach their target audience. To address these challenges LoanLogics created the LoanHD® AppQNetwork™, an ecosystem of services that drive efficiency in workflow and allow a seamless experience for our clients.
The network incorporates best in class vendors who provide services through the LoanHD®platform and our Certified Partner Program that includes audit services companies who use our platform to optimize the human capital requirements for the delivery of their services.


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Awaken the Mind, Body & Spirit with Luxury Limited Edition Hand-Made Bath & Body Products
USPS shipping is just $1.75 per item. Bulk orders of 10 or more may qualify for reduced shipping. Please email us directly for shipping estimate – email@example.com or use the "Contact Us" form.
Shipping is with the United States only at this time.
USA Soap ships orders on Monday-Saturdays. (Pacific Standard Time). Shipment tracking number is provided to you free of charge. Once the package is handed directly to the Postal Officer USA Soap Company is no longer responible for your shipment. Should you wish to pay for package insurance, please inform us so that we can bill you for the added cost. Your package will not be shipped until the insurance add-on is paid in full.
No shippments will go out on US Holidays, Incement Weather or incomplete orders.
Returned Shipments
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"What excites me about Yukon Energy is being part of the process to meet the challenges of new technologies, values and methodologies."
I wanted to use the knowledge I gained from serving for 10 years on the Yukon Utilities Board to contribute in building Yukon's delivery of energy to stakeholders in the most responsible and efficient method possible. We live in a culturally and naturally rich part of the world with a lifestyle that is hard to replicate anywhere. This dynamic makes Yukon an exciting place to live, and an interesting time in the delivery of energy to stakeholders.


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Decisions, decisions. You want to try something new for Rosh Hashanah, and yet… chances are you'll go back to brisket, for its richness, for its comfort and for its history laden in tradition.
How did brisket become Jewish food anyway? "The earliest Jewish recipes for brisket were mostly from Ashkenazi Jews from Germany," writes Stephanie Pierson in The Brisket Book. "What these recipes lacked in creativity, they made up for in familiar satisfaction and bulk. Ashkenazi food habits ultimately became known as 'typical Jewish food.'"
We Jews do not have a monopoly on brisket, however. The Brisket Book showcases recipes from such far-flung places as Cuba, Ireland and Korea, not to mention dozens of barbecue preparations from Texas, Kansas City, New York and New Orleans. Yet, Pierson points out, the ascendancy of brisket in Jewish kitchens can be attributed to the kosher laws, our love of tradition, and economics. Since according to kashruth only the forequarters of the cow may be eaten, brisket is acceptable. And for those who could afford it, back in the old country, brisket was served on the Sabbath or holidays, wrapping it in loving memories of family and community. "Brisket will never be a meal for one," Pierson quips.
"It started as a rare indulgence and is a rare indulgence again today, for two reasons: today's rising prices…and the fact that rich, fat-marbled red meat is now anathema to pretty much everyone.""
What is the difference between brisket and pot roast? Brisket is a cut of beef requiring slow cooking; pot roast is what you make with it (or with other cuts). The secret of the brisket featured here from food historian and founder of New York's Kitchen Arts & Letters Nach Waxman is slicing the meat halfway through the cooking, a technique he learned from his mother-in-law. "Interim slicing lets every piece be exposed to heat and juices and allows the flavour to penetrate the entire brisket. If you slice later, it's going to be less flavourful. I find that the typical unsliced brisket has a beautiful exterior, but inside the meat is gray. By slicing halfway through the cooking and reassembling, every piece essentially gets to be an outside piece. The slices are beautiful; the meat is much firmer and is less likely to either fall apart or shred."
Nach Waxman's brisket of beef
o 1 (6-lb.) first-cut beef brisket, trimmed so that a thin layer of fat remains
o all-purpose flour, for dusting
freshly ground black pepper
o 3 tbsp. corn oil
o 8 medium onions, peeled and thickly sliced
o 3 tbsp. tomato paste
o kosher salt
o 2 to 4 cloves garlic, peeled and quartered
o 1 carrot, peeled and trimmed
Preheat oven to 375.
Lightly dust brisket with flour, then sprinkle with pepper to taste. Heat oil over medium-high heat in large ovenproof enameled cast-iron pot or other heavy pot with a lid just large enough to hold brisket snuggly. Add brisket to pot and brown on both sides until crusty brown areas appear on surface here and there, 5 to 7 minutes per side. Transfer brisket to platter, turn up heat a bit, then add onions to pot and stir constantly with wooden spoon, scraping up any browned bits stuck to bottom of pot. Cook until onions have softened and developed a rich brown colour but aren't yet caramelized, 10 to 15 minutes.
Turn off heat and place brisket and any accumulated juices on top of onions. Spread tomato paste over brisket as if you were icing a cake. Sprinkle with salt and more pepper to taste, then add garlic and carrots to pot. Cover part, transfer to oven, and cook 1 1/2 hours.
Transfer brisket to cutting board and, using very sharp knife, slice meat across grain into approximately 1/8-in.-thick slices. Return slices to pot overlapping them at an angle so you can see a bit of a top edge of each slice. End result should resemble original unsliced brisket leaning slightly backwards. Check seasonings and, if absolutely necessary, add 2 to 3 tsp. of water to pot.
Cover pot and return to oven. Lower heat to 325 and cook brisket until fork-tender, about 2 hours. Check once or twice during cooking to make sure liquid is not bubbling away. If it is, add a few more tsp. of water, but not more. Also, each time you check, spoon some of the liquid on top of the roast so that it drips down between slices. It is ready to serve with its juices, but, in fact, it's even better the second day.


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Battery Energy Storage System (BESS)
News scoop: ATS Group invests in a "Battery Energy Storage System" (BESS) on its own production site.
The future production site of the ATS Group at the Langerbruggekaai-Ghent will showcase all the technologies ATS Group has to offer. Specifically focusing on energy optimization, ATS Group and parent company EDF Luminus want to take on the pole position. The installation of a BESS is a key part of the investment and is a real pioneering project.
Currently, electricity markets are under a lot of strain and it is full of challenges towards the future. Renewable decentralized energy production and the infrastructure of electrical vehicles are just some examples. A lot of these evolutions will result in financial implications in relation to grid utilization and grid infrastructure. ATS and EDF are convinced that BESS and energy storage in general will be a key part in the network of the future.
Investing today for the world of tomorrow
ATS and EDF Luminus want to give answers today for the challenges of tomorrow. In this framework, it is decided to invest in innovation, knowhow and engineering in the specific domain of energy storage. The goal is to optimize energy consumption on our site.
Specifically, ATS is investing in a system capable of storing 270kWh of energy in Lithium-ion battery stacks. This is a range suitable and applicable for other SME's and industrial facilities in order to increase self-consumption. Soon everybody will be able to validate that storage systems are interesting and viable for own consumption.
The foundation is already laid out
The aim is to get the BESS operational by mid-2018. In the mean time numerous preparations are being made. The grid compliance study - as requested by the Distribution Network Operator EANDIS- has been initiated. But this is just a start, as may different questions will pop up during the project. Which battery system will be used? How can we integrate the battery technically. How will ATS manage this new flexibility of the BESS to the specific production process. Which system will be used as an energy management system? One thing is sure, it will be an intriguing story!
Are you curious to follow the progress of this story? Via our newsletter you don't need to miss a single thing.
Register here: http://www.atsgroep.be/en/nieuws


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Collective Matter has re-opened in the City Observatory. For opening times & guidelines please visit our about section. Collective Matter is still taking orders and these will continue to be posted safely for delivery once a week. Click and Collect is now also available from our store during our opening hours. Thank you for your patience.
Briefly describe your newsletter and write a quick sentence about your commitment to not spamming your subscribers.
A colour themed collection introducing some of our thoughtfully selected products, all available in our Collective Matter shop that sits inside the Observatory.
To celebrate a phrase fondly used by Edinburgh locals, Collective Matter has worked with artist Mick Peter to create a range of products in praise of folly.
Souvenirs of Calton Hill propose a series of uncommon products that invite visitors to consider Calton Hill through the lens of astronomy, time-keeping, trade, architecture and making.
Collective was established in 1984 and has played a key role in supporting contemporary art in Scotland ever since. Our publications document some of our many projects along the way and our journey to a new kind of city observatory on Calton Hill.
Collective's programme of exhibitions, walks, events and off-site projects present contemporary art in all its diversity. Our artist editions have been produced through some of these projects.
Collective brings people together to look at, think about and produce contemporary art in a new kind of City Observatory.


text: There're plenty of cloud web hosting suppliers on the market today, yet many of them are resellers that have restricted resources, especially in terms of support. One of the ways to distinguish them is the option to contact the company by phone. The level of support that you'll get via this channel of communication varies depending on the supplier - several of them provide dedicated telephone support, many others offer common and customer support only because some matters are more time-consuming and it is easier to be resolved through a ticket, particularly when the situation has to be escalated. However, it is good to find that you could always reach your website hosting supplier since there are various small issues that can be taken care of efficiently and timely with a call, not mentioning that you're able to get more information for the services before you become a customer.


text: Weekday Morning Show on 96.3 Cruz FM, Saskatoon's Greatest Hits. The show features hosts Stacie Cooper and Clayton. They're a lot like Jack & Rose from the movie 'Titanic'. But they aren't in love, not as good looking, and Stacie would've made room for Clayton on the piece of wood at the end.


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Bloody Lovelies
Posted on: Wed 6 Mar 2019
Paul McDermott and Steven Gates are back in Adelaide. After a much raved about performance at last year's Adelaide Fringe, the pair are performing a longer run in support of their recent EP Bloody Lovelies. The harmonious duo can be caught in the Fortuna Spiegeltent until March 10.
Paul McDermott and Steven Gates joined Breakfast's Zoe Kounadis and Tom Mann in the studio to talk about the roots of their collaboration and perform a new song.
Produced by Tom Mann


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Tag "Mattel"
Mattel's SDCC 2019 exclusives: Batman Silver Age, John Hammond, Armored Batmobile
San Diego Comic-Con starts this week with preview night happening on Wednesday (July 17) at the San Diego Convention Center. Thousands upon thousands of attendees flock to the area to
SDCC 2017: WWE stars Sasha Banks and Bayley play with their Mattel dolls
Often times WWE storylines are fiction. For example, Jason Jordan is not really Kurt Angle's son, despite the revelation on WWE Raw last Monday. But some on-screen WWE friendships and
Mattel's Batman v Superman toys roundup
Batman v Superman: Dawn of Justice hits theaters this Friday, and if you/your family/children can't get enough of the craze, then perhaps Mattel can help you. The toy company has
Toy Fair gives us our first full look at Jason Momoa as Aquaman
Almost one year ago, Warner Bros. announced that Jason Momoa would be playing the role of Aquaman in the Batman v Superman: Dawn of Justice movie. Since then news on Aquaman's role
Hot Wheels Garage event features the Darth Vader car
Mattel has pulled back the current on Hot Wheels and Nerd Reactor is here to give you a peek as they premiere the newest edition to their line of cars,
Logo revealed for Masters of the Universe reboot movie
First came the Masters of the Universe toy line from Mattel, then the '80s cartoon show. The 1987 live-action movie followed after. Now decades later, Columbia Pictures is planning on doing a
Check out Max Steel in his superhero mode
The Max Steel live-action movie has some new images showing off the superhero courtesy of Entertainment Weekly. Based on the Mattel action figure, Max Steel is a superhero made up of a
Science & Engineering-based toys to inspire your little girl
I was looking into getting some toys for my niece for her birthday. I thought about getting the standard Disney princesses, Barbies, or a makeup stand, but then I thought,


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The softest buffing microfibre ever made. Most definitely.
Most definitely the softest, furriest detailing material on the earth
Made out of super-plush long pile 500gsm microfibre
Microsuede edging to protect against marring
Machine cleanable (low temp wash with non-bio liquid, no cloth softener)
Additionally to be had in an economic triple percent


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It was after a GOP town hall at the University of Tennessee that Wendi Wright chased after Congressman [score]David Kustoff[/score] (R-TN) on the highway, making the representative and his aide fear that they'd be run off the road.
Kustoff and his aide Marianne Dunavant eventually pulled into the driveway of someone they knew, and 35-year-old Wright parked behind them, got out of her car and started yelling at the Congressman and banging on the car windows. She even reportedly reached her hand in the vehicle during the confrontation.
Someone called 911, and while the Weakley County Sheriff's Office deputies were on the way to scene, Wendi Wright fled.
Police were able to nab and arrest her, because she had posted about the incident to her Facebook account. (That was smart.)
Trending: No, Hillary Did Not Win the Popular Vote…And Yes, the Electoral College Did Protect America from Corruption at the Ballot Box
The Jackson Sun added: "She has been released from custody on $1,000 bond, and is expected to be arraigned in Weakley County General Sessions Court Monday on charges of felony reckless endangerment."
The views expressed in this opinion article are solely those of their author and are not necessarily either shared or endorsed by EagleRising.com