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Software Earnings: Attunity Reports 100% Growth; Broadvision Looms 13 comments
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It's a busy earnings week for small cap software companies. One of the more notable reports was released by Attunity (ATTUF.OB) this morning. Meanwhile, one of the more highly anticipated results will be released by Broadvision (BVSN) tomorrow night. In these two software vendors, we have a tale of divergent fortunes.
Looking at ATTUF, the company and its shares appears poised for another year of meteoric growth. The company reported revenue of $5.7M, up 121% year over year. This represents an acceleration of its 26% growth during the first nine months of the year. The results were driven by its flourishing strategic relationship with Microsoft, IBM and Oracle, Notably, the multi-year / multi-million dollar Microsoft deal was recently renewed.
Based on discussions with the Gartner Group, I have learned that Attunity possesses unique strengths in the red-hot data integration space which make it attractive to these large partners. Indeed, ATTUF's technology is in an integral piece of Micosoft's latest version of SQL Server. Following my discussions, I concluded that one of ATTUF's partners might want to acquire the company to gain a competitive advantage. This gives ATTUF's shares two avenues for appreciation - growth and/or acquisition.
It's important to note that Attunity's arrangements yielded 156% growth in its software license business in Q4. Since software licenses are a precursor to maintenance and services revenue growth, investors can count on more revenue growth in the quarters to come.
ATTUF has also boosted its R&D spending in recent quarters. New products have been released and more are coming. This will also drive continued growth for the company.
Looking at its valuation, ATTUF increased its book value by $4.5M in 2011, up more than 600% over 2010. Backing this number out of its market cap, we can calculate that its adjusted enterprise value to equity-growth ratio (a proxy for P/E) is less than 6. Meanwhile, its adjusted EV to revenue run rate ratio is just over one. Its R&D ratio is a miniscule 3. This is a low-water mark that often results in a higher valuation or acquisition for software companies over time.
Considering its 100% revenue growth rate, both of these ratios are significantly lower than typical valuation metrics would provide. Software venddisplaying this sort of growth and traction with industry leaders are generally afforded valuations between 5 and 10x these levels. This implies that ATTUF could justify a share price of $4-10.
The disconnect is clearly a function of its non-existent institutional sponsorship. However, as its visibility increases the shares have been steadily rising. After a recent pause, its chart shows a clear cup-and-handle formation, one of the most bullish set ups a stock can display. This is consistent with ATTUF's seasonal pattern -- for each of the past two years, its shares have more than doubled in the winter timeframe.
Cup- and-handle formation signals another rally is beginning for shares of Attunity
With a market cap of just $30M, insiders owning 25% of the shares outstanding, and average volume of just 22,000 shares, it won't take much for the shares to take flight.
Income Statement - Attunity (ATTUF)
Year Ended
Quarter Ended
Software Licenses
Maintenance & Services
Total Revenue
Sales & Marketing
Operating Expenses
Operating Income (loss)
Financial Expenses, net
Loss Before Taxes
Taxes (benefit)
Net Loss
Loss Per Share
As investors digest ATTUF's results, many still await BVSN's upcoming release (due out Thursday evening). In the September quarter, revenues showed some signs of life, growing marginally over its June results, but still down 19% year over year.
The coming report will be crucial for BVSN. The company has been enjoying the fruits of past success in the form of software maintenance revenues. Ever since its days as an Internet darling, BVSN has been collecting annual maintenance fees on the numerous multi-million dollar deals it signed for its market-leading eCommerce suite of products. However, 10 years have passed and customers are overdue for more modern solutions. Unfortunately for BVSN, they are purchasing them from the likes of IBM and Oracle (via its acquisition of ART Technology Group) among others.
Of equal importance, CFOs have long-since depreciated BVSN's software from their balance sheets. This has given IT departments the financial green-light to replace BVSN's aging platform. This is bad news for BVSN maintenance revenue. The can clearly be seen on its balance sheet. In the first nine-months of 2011, deferred maintenance fell 38% to a mere $3.4M. This is particularly shocking because software maintenance revenues typical rise...and rarely fall by more than 10%.
This decline has been a significant source of BVSN's revenue shrinkage. Even more disconcerting, maintenance fees are among the most profitable sources of revenue for the company. As a result, we will be watching eagerly to see if BVSN's newest offerings are gaining enough traction to offset the demise of its eCommerce franchise.
It will be most interesting to see if the company can match ATTUF's $5.7M in Q4 revenues. If it does, that will be one thing the companies share. Indeed, BVSN contrasts with ATTUF in several regards:
- Its valuation has become very full in recent weeks. Backing out its book value, BVSN currently trades at 5x its revenue run rate. ATTUF trades at 1x. The same ratio for R&D puts BVSN at 14x versus ATTUF's 3x. Looking at book value growth, BVSN's multiple is -29x versus 3x for ATTUF.
- Year over year growth in the most recently reported quarter was -19% for BVSN versus 121% for ATTUF. License revenue at BVSN declined 3% while ATTUF's grew by 156%.
- According to Gartner Group's latest Magic Quadrant, 22 vendors offer social enterprise platforms that met the criteria for inclusion in its report. BVSN wasn't one of them. Assuming that it eventually meets the necessary requirements, it will be competing against IBM, Microsoft, and Jive Software for a spot in the leaders' category, along with SAP, Salesforce.com, and four others in the visionary category.
In contrast, Gartner lauds ATTUF's capabilities as being unique in the marketplace. The company has smartly sought to partner, rather than compete, against the industry's leaders.
Considering each company's respective valuation metrics, BVSN appears to be overvalued by 35-50%. Meanwhile, ATTUF is arguably undervalued by several hundred percent. With ATTUF results fresh off the presses, investors can jump in, armed with positive results and the knowledge that sales of SQL Server are helping to steer future growth.
In contrast, holders of BVSN will be waiting with baited breath for results that will have to show marked improvement across many categories to avert a further decline in its shares.
Disclosure: I am long ATTUF.OB.
Back To Mark Gomes' Instablog HomePage »Instablogs are blogs which are instantly set up and networked within the Seeking Alpha community. Instablog posts are not selected, edited or screened by Seeking Alpha editors, in contrast to contributors' articles.
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It appears you have your years and quarters wrong. With 2010 being higher than 2011 and your calculating it in reverse.
I have a deep aversion towards non-liquid (low volume things). The problem is not when everything is good. The problem when things are neutral or bad then you really eat it in the bid/ask spread and are essentially trading with yourself (my view). -
We're working on getting that typo fixed. Indeed, this year's results were much stronger than last year's!
I share your aversion to illiquid stocks. However, when the discount is so steep, I feel compensated for the low volume. Most stocks gravitate toward fair value. With low-volume stocks like this, all it takes is one good catalyst (or getting bought out) and the shares take off. It's just a matter of patience.
Thanks for the heads up!
Mark G.
p.s. As a reminder, you get receive free updates on your cell phone by texting the words FOLLOW BOSTONGEKKO to 40404. -
Ian & Fort -- LOL. Yes. BVSN's earnings were a couple weeks ago...and as weak as I warned they would be. I think today's drop have something to do with the double-top the stock just formed. This could be the end for it. We'll see.
All things gravitate toward fair value in time. In between, anything can happen. It's all about supply and demand. About 250,000 shares (almost 10% of the float) changed hands in a blink. Someone "big" wanted out and provided a hefty discount to get out.
ATTUF, COOL, CALX, and ZHNE are all acting well. Where they go next is not my guess to make. All I know is that my analysis says that fair value is a long way UP for all four of them.
Kindest Regards,
Mark G.
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
Receive my updates for free by texting the words FOLLOW BOSTONGEKKO to 40404. -
P/E is misleading because both "Price" and "Earnings" can mislead an investor. To derive a useful "P/E", I go through the balance sheet, line by line and revalue the company's assets and liabilities based on reality (as opposed to accounting standards).
Similarly, I look at earnings the same way. Personally, I care most about the value that the company is adding to its balance sheet via its operations. That is why I look at the growth in shareholder equity (a.k.a. equity growth). Of course, book value needs to be adjusted for things like share buybacks, secondary offerings, etc.
Good stock analysis is a lot of work, but provides a critical edge. There's actually a fine line between 5% gains and 50% gains. It just comes down to diligence and discipline.
Mark G
p.s. A reminder to all. You can get my pick/comments in real-time for free by following me on Twitter (BostonGekko). Just text FOLLOW BOSTONGEKKO to 40404. -
Hi Mark,
Thank you for the quick response. It makes sense you would be most interested in the value the company is adding to the balance sheet but that must be used as a proxy for share price. As you stated:
"Backing this number out of its market cap, we can calculate that its adjusted enterprise value to equity-growth ratio (a proxy for P/E) is less than 6"
I am not familiar with this ratio, how did you calculate the less than 6? Also, how did shareholder equity increase from $733k to $5.3m on the 2011 form 20F without the company producing significant NI?
Scott -
1. It is not a standard ratio. Its proprietary to Pipeline Data. We don't reveal the details of how we calculate it for competitive purposes, but suffice it to say that it is based on what I discussed in my prior note. Anyone can derive their own proprietary ratios to reflect reality, versus accounting "mumbo jumbo".
2. I would have to go back and look at my team's work, but net income is OFTEN over- or under-stated for a variety of reasons. Remember, the income statement is based in accounting and not necessarily indicative of reality. If you investigate the fundamentals of accounting, you can become very good and picking financial statements apart. Unfortunately, that is beyond the scope of what I have time to provide in this forum. Hope that helps though.
Kindest Regards,
Mark G -
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Fast Facts
Augsburg College was founded in 1869 in Marshall, Wis. The College moved to Minneapolis in 1872
Religious Affiliation
The Evangelical Lutheran Church in America (ELCA). Although a plurality of students are Lutheran, 16 percent represent the Roman Catholic Church, and 25 percent represent other denominations and religions.
The Higher Learning Commission of the North Central Association of Colleges and Schools, National Council for Accreditation of Teacher Education, Accreditation Review Commission on Education for the Physician Assistant (ARC-PA). Approved by the American Chemical Society, Council on Social Work Education, National Association for Music Therapy, Inc., National Association of Schools of Music, and the National League for Nursing.
Associated Colleges of the Twin Cities, Lutheran Education Council in North America, Minnesota Private College Council, CIC, AACU, AAHE. Registered with the Minnesota Higher Education Services Office.
Enrollment (Fall 2012)
3,720 students
Day programs: 1,980
Evening/Weekend programs: 897
Graduate programs: 842
- Master of Arts, Education: 277
- Master of Arts, Leadership: 91
- Master of Arts, Nursing: 79
- Master of Business Administration: 185
- M.S. Physician Assistant: 85
- Master of Social Work: 98
- Master of Nursing Practice: 28
First-year and Transfer Students (2012):
Students of color: 31%
International: 3%
Total Augsburg Students (2012):
Students of color: 23%
International: 2%
Average age:
Undergraduate Day – 21
Adult Undergraduate – 35
Graduate – 35
Undergraduate Day – male 49%, female 51%;
Adult Undergraduate – male 33%, female 67%;
Graduate – male 28%, female 72%
Resident day students, 52% (80% of entering freshmen)
Geographic origin of students:
39 U.S. states and 29 countries;
60 international students
26,000 alumni since 1869.
Most Declared Majors (Undergraduate Day Program)
- Management
- Psychology
- Biology
- Elementary Education
- Finance
- Social Work
- Computer Science
- Marketing
Student/Faculty Ratio
13 to 1. Undergraduate class size averages 13-17.
18 major buildings. Major renovations in 1979-80 with special emphasis on accessibility.
Augsburg is now one of the most accessible campuses in the region. A skyway/tunnel/elevator system provides access to 12 major buildings without going outside.
Degrees Granted
Cost of education 2010-11
Financial Aid
Over 90 percent of undergraduate day students receive some form of financial aid from the College and many other sources.
More than 190,000 items, direct access to more than 2.5 million through CLIC, the Twin Cities private college library consortium. The James G. Lindell Family Library opened in September 1997.
School Year
Undergraduate and graduate programs: two semesters from September to May, one summer semester from May to August.
Off-Campus Programs
The Office of International Programs offers study abroad programs throughout the world, including Augsburg's own Center for Global Education and International Partners programs. Augsburg is also a member of the Higher Education Consortium for Urban Affairs (HECUA).
Athletic Affiliation
Minnesota Intercollegiate Athletic Conference(MIAC), and National Collegiate Athletic Association (NCAA), Division III.
Augsburg College, as affirmed in its mission, does not discriminate on the basis of race, color, creed, religion, national or ethnic origin, age, gender, sexual orientation, gender identity, gender expression, marital status, status with regard to public assistance, or disability in its education policies, admissions policies, employment, scholarship and loan programs, athletic and/or school administered programs, except in those instances where there is a bona fide occupational qualification, or to comply with state or federal law. Augsburg College is committed to providing reasonable accommodations to its employees and its students.
Majors and Programs
Augsburg College offers a variety of undergraduate and graduate degrees for traditional and non-traditional students. For a complete list, visit the Majors and Programs page.

subset: commoncrawl


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Rolling Stones guitarist Ronnie Wood has another reason to celebrate this holiday: his new marriage. The 65-year-old rocker tied the knot to producer Sally Humphreys, 34, on Friday.
Rihanna has opened her heart and her wallet this holiday season with a $1million-plus donation to a hospital in her native Barbados.
Reality star Bethenny Frankel and her husband Jason Hoppy are parting ways. The couple, who would have been married for three years come March, have one daughter together.
Quentin Tarantino has made a spaghetti western and cross-pollinated it with a blaxploitation picture, but it's fully formed, unapologetic and easily one of the best popcorn flicks of the year. I'll go further: It's my favorite American movie of the past 12 months.
2012 has been a tumultuous year in American politics. With the presidential election capping off the year, Americans have witnessed a series of bitter domestic battles and turbulent events overseas.
National Rifle Association's Friday press event has received almost uniformly negative reviews. Yet the speech by NRA chief Wayne LaPierre had this merit: It pulled into daylight for all to see the foundational assumption of modern American gun culture.
Candace Lightner writes: When I learned about the tragic shooting at Sandy Hook elementary school, I wept and mourned like many other Americans. I was also reminded of my own daughter's death 32 years ago. For those parents, families or friends of victims who want to see less guns fall into the hands of potential shooters, my personal journey may help serve as a path for change. My daughter, Cari, was killed by a multiple repeat offender drunk driver on May 3, 1980. Four days later, I started Mothers Against Drunk Driving.
Before I am an American, I am a Christian. This order of self-identifying does not in any way negate the gifts and responsibilities that come with my being an American, a Nigerian-American at that.


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Category: Start / Ensembles/Performers/Associations/Societies / Winds - Recorder (solo/consort/orchestra)
- Sites currently sorted by: Popularity (from fewest hits to most hits)
- Sort links by: Title ( + | - ) Date ( + | - ) Popularity ( + | - )
"Bolette Roed (1979) had her highly praised debut concert from the advanced solo performance class of The Royal Danish Music Academy in Copenhagen, March 2004.
She has been teaching at the Royal Academy since 2009 and gives concerts at home and abroad.
Bolette is constantly searching to expand the recorder repertoire and works with many different instrument combinations and styles, including innovative co-operation with pianist Carsten Dahl and DJ Katrine Ring.
Bolette's repertoire ranges from medieval to contemporary music and naturally involves improvisation, folk and world music. She can be seen performing in the unique …"
Visit website for more information. (ed.)
Added on: Feb 23, 2012 | Hits: 165
"Musical Director and founder of the world-renowned ensembles New London Consort and Musicians of the Globe, Philip Pickett is considered one of today's most eminent advocates of period performance. For the past 10 years or so he has also embarked on a flourishing new career as guest conductor, leading modern symphony and chamber orchestras as well as opera companies in Classical, Romantic and Baroque repertoires.
Philip Pickett began his musical career as a trumpeter before becoming one of Britain's leading recorder players, performing and recording as soloist with many leading UK and European ensembles. …"
Visit website for more information. (ed.)
Added on: Nov 08, 2012 | Hits: 177
"Per Gross holds a Bachelor and Masters degree (Musiker/Performer Diplomeksamen) from The Carl Nielsen Academy of Music in Denmark where he studied with prof. Dan Laurin. Per is currently a post graduate student in the Soloist Diploma programme at The Royal College of Music in Stockholm, Sweden.
Besides his regular studies Per has also attended masterclasscourses in Sweden, Portugal, Germany, Hungary and USA. He has also participated in masterclasses with Nigel North, Emma Kirkby and Sergio Azzolini.
Per Gross is very active as a freelance musician in Sweden and abroad, and he has appeared as soloist and chambermusician with The Stockholm Youth Symphony Orchestra (SUSO), Tiranas Young Virtuosos (Albania) and The Drottningholm Baroque Ensemble. …"
Visit website for more information. (ed.)
Added on: Mar 24, 2012 | Hits: 250
"Danish recorder player Pernille Petersen (born 1983) had her debute from the soloist class at the Carl Nielsen Academy of Music in Odense in September 2010. She has finished her diploma studies in 2008 at the Carl Nielsen Academy of Music in Odense, Denmark with Nikolaj Ronimus. Pernille has also studied at the Royal Academy of Music in Copenhagen with Lene Langballe and a year as a guest student at the Royal College of Music in Stockholm with Dan Laurin. Pernille had her debute from the soloist class at the Carl Nielsen Academy of Music in Odense in September 2010.
Pernille Petersen is active as a soloist and chamber musician in many constellations in Denmark and the nordic countries. Her repertoire has its base in early and contemporary music but she constantly explores new possibilities. Her regular ensembles consist of duos with harpsichord, accordion, recorder and percussion and of bigger baroque groups.
In 2000 Pernille won the gold medal prize at Berlingske Tidende's Classical Music Competition in Copenhagen, a prestigious classical music competition for young musicians.
In 2009 Pernille was the winner of Moeck/SRP Solo Recorder Competition in London. In May 2010 Pernille won the first Mieke Van Weddingen Recorder Competition in Mechelen, Belgium and was also given the audience award.
Pernille appears on recordings with Trinitatis Kantori and with Ensemble 1700. In november 2010 her first solo recording "Sonatas by Mr. Castrucci and Mr. Geminiani" was released by CDKlassisk, Olufsen Records, Denmark."
Visit website for more information. (ed.)
Added on: Mar 24, 2012 | Hits: 292
"The Austin Chapter of the American Recorder Society has been in existence since 1959, when Natalie and Don Morgan founded it. The chapter has over 30 members as of the 2007-08 season. Membership is open to all who play or enjoy the recorder; annual dues of $15 are requested for local membership, and you are encouraged to join the national ARS organization as well. "
Visit website for more information. (ed.)
Added on: May 01, 2011 | Hits: 305
"Since October 2006, Recorder Haven has been on the internet in the form of a discussion forum. From just a few members during the first week of its existence, the forum has grown steadily each year to 300+ registered members, plus hundreds of additional visitors every week. We are still growing every month.
If you have not seen our forum yet, you can visit by clicking here. Our membership is quite diverse, varying from professional recorder players to amateurs, from recorder teachers to individuals that are just starting out. Why not become a member today?
On our brand new home-page you will find articles, featured recorder books, a list of recorder societies, lists of teachers in your area, and lots more. We have also added a modest store where you can find items available for purchase.
Whatever your motivation for being here, we hope that you will enjoy your stay and take advantage of what is offered on the website.
Thank you for visiting, and welcome!"
Visit website for more information. (ed.)
Added on: Jun 29, 2010 | Hits: 339
"According to The Independent, Maurice Steger is «the world's leading recorder virtuoso».
With a repertoire focused on Early Music, Maurice Steger is a sought-after soloist with the leading Early Music period instrument ensembles, he also appears regularly with modern orchestras.
A major portion of Steger's artistic activities is devoted to recitals accompanied by just a harpsichord or with small chamber orchestras. But Maurice Steger is also no stranger to contemporary music: He premiered two solo concerts for recorder and orchestra and has performed Rodolphe Schacher's musical fairytale «Tino Flautino» over 50 times.
After studying with Marcus Creed in Stuttgart and upon Reinhard Goebel's encouragement, Maurice Steger has now been working as a conductor for a number of years. In his position as the «Baroque Music Director» at the Zurich Chamber Orchestra, he developed and conducted concerts from the baroque and classical eras.
Among his many CD releases, the Telemann flute quartets (Deutsche Grammophon/Archiv), sonatas by Sammartini and Telemann's suites and concerto for recorder (harmonia mundi) as well as Vivaldi's concertos for recorder are particularly notable. Several recordings, among them the album «Venezia 1625» and «Mr. Corelli in London» (harmonia mundi) received important international awards.
May 2011"
Visit website for more information. (ed.)
Added on: Feb 19, 2012 | Hits: 344
Visit website for more information. (ed.)
Added on: Feb 03, 2012 | Hits: 346
"Born in 1988, Vincent Lauzer has studied the recorder since 1993. He has won several first prizes in regional and provincial competitions. He has also won six 1st prizes during the National Finals of the Canada Music Competition. In 2008 and 2009, he won the Grand Prize in the 19 to 30 years old category.
Recently, he won First Prize and the Audience Appreciation Prize in the 3rd Montreal International Recorder Competition. In the 2007 edition of this competition, he was awarded the Best Canadian Recorder Player Prize. In May 2009, he was awarded the Oliver-Jones 1st Prize at the Festival de musique classique du Bas-Richelieu in Sorel-Tracy. In 2007, Vincent won the Montreal Baroque Prize for audaciousness and musicality in the Galaxie-CBC Rising Stars Competition during the Montreal Baroque Festival. In June 2003, Vincent performed in a concert of l'Alliance Musicale at Pierre-Mercure Hall.
Vincent is a member of the recorder quintet Flûte Alors! with whom he performs regularly in the Montreal area, including performances at the Montreal Baroque Festival. In August 2009, the ensemble was awarded 1st Prize in the chamber music division at the National Music Festival in Saskatoon. Lately, Vincent performed in the concert series Clavecin en concert and with the ensemble Les Idées Heureuses. He also works with The Kids and La Félicité.
A graduate of l'École de musique Vincent d'Indy, Vincent also completed his Diploma of College Studies at Cégep de Saint-Laurent with Sophie Larivière and Matthias Maute. He currently studies performance with Matthias Maute at McGill University."
Visit website for more information. (ed.)
Added on: Jan 21, 2012 | Hits: 354
"Hello and welcome to the Buffalo Recorder Society. We are a group who share the love of playing the recorder. Our group meets the 2nd and 4th Monday at Allen Hall at the University of Buffalo Main Street campus. Our Music Director is Miranda Giangrosso. The BRS is a chapter member of the American Recorder Society."
Visit website for more information. (ed.)
Added on: May 01, 2011 | Hits: 360
"The Mid-Peninsula Recorder Orchestra was founded on the premise that joining with others to make music is a pleasurable and personally rewarding experience. Because of its relatively large size, the enthusiasm of its membership and its diverse activities, the MPRO has something to offer those who play early instruments at any level. An American Recorder Society Consort, it is responsive to the needs of its members, and, with their input, creates programs and sets musical priorities tailored to their requirements. Membership is open without audition to anyone who knows the basics of an early instrument and can read and play the music provided at meetings. " See website for more information. (ed.)
Added on: Mar 02, 2008 | Hits: 365
"We are a non-profit, volunteer ensemble of recorder players that play major works written for all types of ensembles, including pieces that were composed specifically for the recorder orchestra.
Our repertoire includes selections ranging from the Medieval period to the 20th century, including premieres of original works for the recorder orchestra. " Visit website for more information. (ed)
Added on: Apr 02, 2008 | Hits: 365
"The Phoenix Recorder Orchestra was formed at the end of 2003. Our members come from as far afield as Chipping Norton, Abergavenny, Plymouth and Chichester.
We explore the recorder orchestra repertoire, from the 12th century right up to the present day. We use the entire range of recorders, from the tiny 6" garklein to the gigantic 6' contrabass, and this gives a rich and beautiful sound. " Visit website for more information. (ed.)
Added on: Apr 02, 2008 | Hits: 371
"The Hampshire Recorder Sinfonia (HRS) is one of only four recorder orchestras regularly rehearsing and performing in the UK. It owes it's origins to The Old Town Hall Consort. The addition of basses, great bass and contrabass to this rather large ensemble (it was never a one-to-a-part consort) allowed it to develop into a fully fledged orchestra with instruments ranging from the tiny sopranino to the man-sized contrabass over six-feet tall. In recognition of this changed character, the name Hampshire Recorder Sinfonia was adopted in late 1995 and the HRS Committee established shortly afterwards. ... " Visit website for more information. (ed.)
Added on: Mar 30, 2008 | Hits: 372
"Recorders/Early Music MetroWest was founded in 1999 as BRS-West (a satellite program of the Boston Recorder Society) to encourage consort playing and musician development in Boston's western suburbs. Now an independent organization and a chapter of the American Recorder Society in our own right, we have completed eight successful seasons, averaging 45-50 players each month, with four or five coaches on hand at most meetings. Our members range in age from 17 to 70, and come from communities in New Hampshire, Rhode Island, and Central Massachusetts as well as the metroBoston area. Now we begin our ninth season serving the early music community in the greater Metropolitan Boston area. " See website for more information. (ed.)
Added on: Aug 17, 2007 | Hits: 378
"The Atlanta Recorder Society's mission is to promote recorder playing in the metro Atlanta area through information about upcoming events,opportunites for group playing, connecting recorder players in the area, concerts, workshops and other opportunities. " See website for more information. (ed.)
Added on: Mar 03, 2008 | Hits: 384
"Flauti Animati Scotica is a recorder quartet based in South West Scotland. Formed in October 2000, we comprise four dedicated recorder players from varying walks of life who, between us, have amassed a wealth of musical talent and experience. All four of us have given recitals and played at various concert venues throughout the United Kingdom. We have taught and been taught by some of the most respected musicians in the field. Drawn together by our common love of the recorder and the desire to share our music, Flauti Animati Scotica is at the forefront of professional recorder playing in Scotland. " Visit website for more information. (ed.)
Added on: Apr 17, 2008 | Hits: 388
"In recent years the recorder virtuose Dan Laurin has performed in most parts of the world. Tours to the USA, Japan and Australia as well as appearances in the major European musical centres have confirmed his reputation as one of the most interesting - and sometimes controversial - performers on his instrument. His efforts to rediscover the sound possibilities of the recorder have resulted in a technical facility and a style of playing that have won him numerous awards including a Grammy and the Society of Swedish Composers' prize for the best interpretation of contemporary Swedish music.
A lengthy collaboration with the Australian instrument maker Frederick Morgan resulted in a succession of reconstructions of instruments from earlier rimes, and this has greatly enriched the world of recorder music. Special mention should be made here of the instrument that was designed specifically for Dan Laurin's recording of Jacob van Eyck 's monumental Der Fluyten Lust-hof, the largest work ever written for a wind instrument.
Besides working with early music. Dan Laurin has also premiéred numerous works by Swedish composers. His efforts to broaden the repertoire and to gain for the recorder the status of a concert instrument together with a large orchestra has resulted in several concertos that are already considered classics. Dan Laurin is professor of the recorder and teaches at Stockholm's Royal College of Music. He is a member of the Royal Swedish Academy of Music and in 2001 he received the medal 'Litteris et Artibus' from the King of Sweden."
Visit website for more information. (ed.)
Added on: May 03, 2010 | Hits: 391
"The Alabama Recorder Association is a new chapter of the American Recorder Society. We want to share the joy of music and recorder playing through fellowship, education and performance opportunities. We welcome people of all playing abilities. If you want to learn how to play recorder, we can help." Visit website for more information. (ed.)
Added on: Mar 01, 2009 | Hits: 395
"I am a professional recorder player and teacher, based on Long Island, New York, USA. I'm actually originally from England, but this is now home. I am a founding member of two prominent ensembles: the New Amsterdam Recorder Trio (NewART) and Sympatica. " Visit website for more information. (ed.)
Added on: Aug 06, 2008 | Hits: 396
"The Peregrine Recorder Orchestra is a friendly family of some 20 recorder players. Meetings are held regularly every 2 weeks on Thursday evenings at Ickwell Village Hall, Bedfordshire, between 8 pm and 10 pm, with a coffee break included.
Most concerts result from invitations by various charitable organisations in the Mid Beds area, but occasionally invitations come from further afield. A recorder orchestra should not be confused with the usual recorder group or ensemble. Contrasting effects can be obtained by the use of different numbers of players on parts. Sometimes a solo player is required on a particular part, sometimes 2 players, and sometimes a number of players all on the same part. This is an added challenge to general ensemble playing. The members of the orchestra come from a wide area including Northampton, St Neots, Biggleswade, Bedford, Letchworth, Ashwell, Oakley and Luton. " Visit website for more information. (ed.)
Added on: Apr 02, 2008 | Hits: 397
"Vicki Boeckman is an acclaimed recorder virtuoso, freelance performing and recording artist, teacher of the recorder and related historical performance practices, a certified teacher of the F.M. Alexander Technique, and part-owner of the Danish-based company, Primavera Music Aps.
Ms. Boeckman was born and raised in Los Angeles, California. She studied music and modern flute at California State University Northridge before moving to Copenhagen, Denmark in 1981. She graduated from the Royal Academy of Music in Copenhagen with a formal debut in 1987. Since her debut she has performed extensively in various chamber ensemble settings throughout the Scandinavian countries, USA, England, Scotland and northern Europe, and has recorded countless productions for Danish radio and television. As a soloist, Ms. Boeckman has appeared with several chamber orchestras in the USA and Scandinavia. She has recorded for the Danish labels Kontrapunkt, Paula and Primavera, and American Musical Heritage Society.
Vicki Boeckman teaches recorder and pedagogy at the Royal Academy of Music in Copenhagen. She returns to the United States regularly to perform and teach
masterclasses and workshops sponsored by several of the leading National Recorder Societies. " Visit website for more information. (ed.)
Added on: Feb 24, 2008 | Hits: 400
"The purposes of the Aeolus Recorder Konsort are:
* To cultivate, foster, sponsor, and develop the understanding, taste and love of the musical arts.
* To cultivate, foster, sponsor, and develop love and appreciation of the art, history, literature and uses of the recorder and related musical instruments.
* To promote appreciation of and to raise the level of proficiency in the performance and uses of the recorder and related musical instruments. "
Visit website for more information. (ed.)
Added on: Mar 01, 2009 | Hits: 401
"For nearly seventy years The Society of Recorder Players has been stimulating interest and enjoyment in the art of recorder playing. " See website for more information. (ed.)
Added on: Feb 10, 2008 | Hits: 404
"The young artist Sabrina Frey belongs to the outstanding recorder virtuosos of her generation. Born in Switzerland she completed her musical studies at the Vienna University for Music and Performing Arts, her concert and soloist diplomas at the University of Music Freiburg i. Br. and in the master class of Kees Boeke at the University of Music Zurich with honors. She has received numerous awards such as the Festa Special Award at the Osaka Chamber Music Competition, Japan, the German Erlanger Prize for the best interpretation of contemporary music, awards from the German Musikleben Foundation and First Prize from the Orpheus Konzerte in Switzerland.
Sabrina Frey has performed in concert and on tour at home and abroad. She has enthused audiences in more intimate surroundings as well as in large concert halls, enchanting and surprising with her natural elegance, virtuosity, vitality and mastery of the countless sides of her often unheralded instrument.
Sabrina Frey has performed with musicians such as Maurice Steger, Naoki Kitaya, Alexander Weimann, Fiorenza de Donatis, Mauro Valli, Marco Frezzato, Vital Julian Frey and Martin Müller. As soloist she has played with the Zurich Chamber Orchestra, with leading members of some of Europe's best baroque orchestras (e.g. "I Barrochisti", "Europa Galante", "Accademia Bizzantina" "Giardino Armonico", and the "Amsterdam Baroque Orchestra"), as well as with eminent conductors such as Marcus Creed, Helmuth Rilling and Muhai Tang. She has been repeatedly recorded on television and radio and has recently published her first CD with the label Novalis: Telemann's Twelve Fantasias. …"
Visit website for more information. (ed.)
Added on: Feb 19, 2012 | Hits: 406


text:
Thankyou for such a great post.. I'm hoping this resolves the problem.. The fact that it was stickied and easy to follow is highly appreciated.
I do have one question, and I hope someone more knowledgable than me helps with it.
Come the day that we might need to remove those lines from the /etc/hosts file.. is there any way to do it?
I tried nano, pico and vi - all *nix based text editors that I know and the ATV2 has none of them..
Is the best way to edit the file to SFTP to the ATV2 and edit the file? Or is it presumed that we will never want to edit it until there is a jailbreakable update which will then wipe out any file changes we've made anyways?
Thanks again for a great post, and for such a awesome app!
[AppleTV2] HOW TO Stop ATV2 from checking for updates and CRASHING
Junior Member Posts: 2 Joined: Mar 2011 Reputation: 0 |
2011-03-17 03:34
Post: #21
find |
Junior Member Posts: 49 Joined: Mar 2011 Reputation: 0 |
2011-03-17 03:53
Post: #22
Here is the best way to do this without having to ssh in or use command lines.
Download Cyberduck Download metapad Start up Cyberduck and use SSHD as the login type and use root for the username and alpine for the password Navigate to /etc Drag and drop the hosts file to your desktop drag that file into metapad and edit it as posted on the previous page. The part that sais it is a blank line is just that...place your cursor at the end of the last line and hit delete and hold it to delete everything..then hit enter to add the next line...from there hit save. Then just simply drag that file back over into Cyberduck into the /etc directory...IF THERE ISN'T A BLANK LINE...IT WONT WORK If someone else cannot do this...I will be more than happy to log into your system or do a video tutorial...I do understand that some people that come to these boards aren't computer geeks...its why the forum is here.
(This post was last modified: 2011-03-17 03:57 by JediKnight2.)
find |
Donor Posts: 105 Joined: Jun 2006 Reputation: 0 |
2011-03-17 03:54
Post: #23
You can install nano, vim and possibly other editors
apt-get install nano apt-get install vim |
find |
Junior Member Posts: 49 Joined: Mar 2011 Reputation: 0 |
2011-03-17 03:59
Post: #24
I think ANY ssh editors are confusing to those that dont do Linux...if you don't use linux or command line....don't try nano or vim..it's just going to mess you up.
find |
Junior Member Posts: 13 Joined: Jan 2011 Reputation: 0 |
2011-03-17 06:04
Post: #25
JediKnight2 Wrote:I think ANY ssh editors are confusing to those that dont do Linux...if you don't use linux or command line....don't try nano or vim..it's just going to mess you up. vim sure but nano is about as easy to use as notepad. |
find |
Junior Member Posts: 49 Joined: Mar 2011 Reputation: 0 |
2011-03-17 17:56
Post: #26
Imagine a Commodore 64 word processor...now take the average computer user and tell them to use it....see what I mean...
find |
Junior Member Posts: 2 Joined: Mar 2011 Reputation: 0 |
2011-03-17 18:50
Post: #27
Thankyou for the how-to install VIM or NANO.
Personally, coming from a non-*nix background, I find nano & pico the easiest to use. Anyone who wants to go and edit their files more manually/granularly can now do so, which is what I was asking for. If they are not sure how to use them, I'm sure some time googling for some basic tips will help. Thanks again! |
find |
Junior Member Posts: 21 Joined: Mar 2011 Reputation: 0 |
2011-03-17 19:46
Post: #28
Thanks Jediknight2,
Instructions were perfect,, My Hosts file looks like this.. ## # Host Database # # localhost is used to configure the loopback interface # when the system is booting. Do not change this entry. ## 127.0.0.1 localhost 255.255.255.255 broadcasthost ::1 localhost fe80::1%lo0localhost 127.0.0.1 appldnld.apple.com 127.0.0.1 mesu.apple.com 127.0.0.1 appldnld.apple.com.edgesuite.net {i have returned on this line and saved} I cant seem to drop the host file back into Cyberduck??
(This post was last modified: 2011-03-17 19:59 by Activateav.)
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Junior Member Posts: 21 Joined: Mar 2011 Reputation: 0 |
2011-03-17 20:48
Post: #29
Activateav Wrote:Thanks Jediknight2, Crashed again, WTF :confused2: |
find |
Fan Posts: 642 Joined: Jan 2011 Reputation: 0 Location: Nova Scotia |
2011-03-18 04:31
Post: #30
Activateav Wrote:Crashed again, WTF :confused2: Mine isn't crashing and I don't have all those additions to /etc/hosts. All I've done is update to the latest nitotv and installed updatebegone. Code: # apt-get update && apt-get upgrade Code: Apple-TV:/private/var/mobile/Library/Preferences root# dpkg -l | grep -i nito If you can ssh into your atv2, run "ping mesu.apple.com" and if the IP is 127.0.0.1 in the response then the /etc/hosts file is fine. The updatebegone package appends "127.0.0.1 mesu.apple.com" to block updates. Btw, it'll make things a lot easier if you get used to the command line and an editor like nano (should be easier to learn than vim). Code: ## Code: Apple-TV:/private/var/mobile/Library/Preferences root# ping mesu.apple.com
(This post was last modified: 2011-03-18 18:38 by jd2157.)
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text:
- Resources
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News & Publications Results
Title | Date |
Recent Changes Involving the GST and Pension Plans A discussion of two 2009 fairly significant Goods and Services Tax ("GST")-related developments: GST on Pension Costs Generally, and GST on Investment Management Fees Specifically. This article was published by Federated Press in Pension Planning, Vol XV, No. 3. |
22.7.10 |
Climate Change Bulletin - Provincial and Federal Legislative & Policy Initiatives: Selected Updates Concerns over global climate change have sparked a series of legislative and policy responses on the provincial, federal, regional, and international levels. Governments have invoked a number of different policy tools to respond and adapt to these concerns. This bulletin provides a brief update on current legislative and policy initiatives in selected jurisdictions. |
15.6.10 |
Comments Sought on Proposed Amendments to National Instrument 43-101 Standards of Disclosure for Mineral Projects The Canadian Securities Administrators are requesting comments on proposed amendments to National Instrument 43-101 Standards of Disclosure for Mineral Projects. |
11.6.10 |
Lawson Lundell welcomes Justin Young Lawson Lundell is pleased to welcome Justin Young to the Firm. Justin joins our Corporate Finance and Securities Group. |
01.6.10 |
Mining Law Update - Spring 2010 This is Lawson Lundell's web-based publication dedicated to keeping readers informed about developments in Canadian mining law. |
04.5.10 |
Lawson Lundell represents Concord Pacific on its first renewable energy project On April 21, 2010 Concord Pacific completed the financing for its Red Lily Wind Energy Project located in south-eastern Saskatchewan. |
26.4.10 |
Doing Deals in Canada 2010 This is an overview of the Canadian business environment and a summary of the general commercial laws that apply in Canada. It has been prepared to assist anyone who is considering establishing a business in Canada. |
01.4.10 |
Self Storage Property Tax Issues in British Columbia Paper presented to the Canadian Self Storage Association 4th Annual (2010 Western Regional) Conference and Tradeshow. Property taxes are an increasingly important fixed cost and bottom line item that businesses have to pay close attention to, in order to remain competitive. |
31.3.10 |
New Conspiracy / Cartel Law in Effect The Federal Government introduced the most sweeping changes to the Competition Act in 25 years in March of 2009. One of the most significant amendments made was to the conspiracy law provisions. The introduction of the new conspiracy enforcement regime was delayed one year, to March 12, 2010, and is now in effect. |
29.3.10 |
Real Estate Development Insolvencies, a British Columbia Perspective A review of some of the more interesting experiences, as well as legal and practical issues, arising from a variety of real estate development insolvencies. This paper was presented at the 7th Annual Review of Insolvency Law Conference in February 2010. |
24.3.10 |
Lawson Lundell represents BC Hydro in the $825 million purchase of a 1/3 interest in the 493 megawatt Waneta Dam from Teck Metals Ltd. On March 5, 2010, British Columbia Hydro and Power Authority closed the $825 million purchase from Teck Metals Ltd. of a 1/3 interest in Teck's 493 megawatt Waneta Dam in south-eastern British Columbia. |
22.3.10 |
Federal Budget 2010 Taxation Measures of Interest to Technology Companies, Private Equity and Venture Capital The March 4, 2010 Federal Budget introduced some targeted measures of interest to companies in the technology industry, as well as private equity and venture capital funds investing in technology companies. |
17.3.10 |
Brad Armstrong, Q.C. successful in Supreme Court of Canada Decision Lawson Lundell partner Brad Armstrong, Q.C. successfully represented Red Chris Development Co. Ltd. in a decision of the Supreme Court of Canada upholding the environmental assessment of the Red Chris mine under the Canadian Environmental Assessment Act. |
12.3.10 |
National Valuation and Legal Symposium, Cross-Canada Legal Panel: British Columbia Update "Is the tax system becoming more or less equitable and transparent?" - paper presented at the Canadian Property Tax Association Ontario Chapter, 5th National Valuation and Legal Symposium. |
11.3.10 |
International Financial Reporting Standards (IFRS) Transition Disclosure Update Issuers filing financial statements and management's discussion and analysis (MD&A) for the financial year ending December 31, 2009 are required to provide disclosure on their progress towards IFRS adoption. The Ontario Securities Commission (OSC) recently published pertinent advice on IFRS-related disclosure expectations for forthcoming MD&A. |
25.2.10 |
Canadian Freestyle Ski Association Olympic Success Lawson Lundell is a proud sponsor of the Canadian Freestyle Ski Association. We offer our congratulations to Alexandre Bilodeau and Jennifer Heil on their medal winning moguls performance at the 2010 Winter Olympics in Vancouver. |
18.2.10 |
Canadian Mining Law This paper provides a general sense of how hard rock mining law works in Canada by examining topics such as the Canadian legal and political structure; foreign investment; aboriginal title and rights; environmental law; the Yukon, Northwest Territories and Nunavut; and British Columbia. It was presented at the Rocky Mountain Mineral Law Foundation Mining Law Short Course. |
27.1.10 |
Partnerships and Unincorporated Business Organizations This paper discusses five types of for-profit unincorporated business organizations: general partnerships, limited partnerships, limited liability partnerships, limited liability companies, and unlimited liability companies. It was presented at Insight's 2010 Negotiating and Drafting Major Business Agreements Conference. |
27.1.10 |
Climate Change Newsletter: New Greenhouse Gas Reporting Regulations As of January 1, 2010, "single facility operations" and "linear facilities operations", located in British Columbia and emitting 10,000 tonnes or more of greenhouse gases (GHGs) per year will be required to register with the Ministry of Environment (MOE), collect emissions data, and report their GHG emissions. |
19.1.10 |
Winner of the 2009 Lawson Lundell LLP Prize in Aboriginal Law Announced Lawson Lundell LLP is pleased to announce that Orlagh O'Kelly is the 2009 winner of the annual Lawson Lundell LLP Prize in Aboriginal Law. |
13.1.10 |


text: The Sitemap is the Holy Grail of a website. It's the sheet (or sheets) of xml that new webmasters don't know to use and some experienced webmasters neglect to create. Consider that every website has a front, a back, a mouthpiece, a gang of security guards and a guide. Visitors see the front, the webmaster uses the backend to create the front, the RSS feed tells the world what's happening at the website, robots.txt and other little bits help protect it, and the sitemap guides search engine spiders around the it. Usually, if you use a content management system (CMS) you will be blessed … [Read more...]


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It's a celebration fit for a Queen! THE TALK celebrates co-host Sharon Osbourne's milestone 60th Birthday with a special show, Tuesday, October 9, 2012 on the CBS Television Network. Aisha Tyler, from left, Julie Chen, Pastry chef Duff Goldman, Sharon Osbourne, Sara Gilbert and Sheryl Underwood, shown. Photo: Cliff Lipson/CBS ©2012 CBS Broadcasting, Inc. All Rights Reserved.


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Shawn Ewald Hi, looking for me? Well if you are, you can contact me here: firstname.lastname@example.com I'll make some of my software available here--and other miscellaneous things that people might be looking for--very soon. Meanwhile, check out one of my projects, the A-Infos Radio Project http://www.radio4all.net Download the radio project software, if you like, here: http://sourceforge.net/projects/ainfosrp/ And purely for the sake of google bait, I link to my long dead blog |
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'Olympus Has Fallen' Review
In the weeks and months after 9/11, it was reported that the United States military was recruiting Hollywood screenwriters to help predict potential follow-up attacks. The new thriller 'Olympus Has Fallen' plays like the craziest, silliest entry from that post-9/11 doomsday scenario slush file -- a passionately loony blend of 'Die Hard' cliches and feverish right wing paranoia. If only the execution of this White House home invasion fantasy was half as entertaining as its conception.


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Venturing into Bud Walton Arena isn't for the meek and Kentucky succumbed to Arkansas' pressure defense in the second half as the Razorbacks pulled away for a 73-60 victory.
This post was edited by Matt May on 3/2/2013 at 6:48 PM
They had too many horses, we forgot how to defensively rebound & we could not take care of the basketball today. Give the Hogs their due; they created a tough environment. How different this team would be with Shabazz, Bennett and/or Montrezl Harrell.
This post was edited by Cats Den on 3/2/2013 at 5:39 PM
Two roads diverged in a wood, and I, I took the one less traveled by, and it has made all the difference (Frost).
You can see why they are so good at home and horrible on the road. I couldn't tell if this was a basketball game or rugby match. I guarantee the hogs don't get away with half that crap on the road.
Regardless, the cats played SOFT and were lucky they didn't get run out of the gym. Same issues with every loss, poor guard play and guys flat out being intimidated and backing down. Uk just isn't a very good team this year. It happens especially when you lose your top six players and candidly these freshman aren't as good as advertised. Not a knock, just stating fact.
bucksm said...
Hard to explain how the 'great' coach is losing to average teams (texas am, alabama, arkansas, etc.). Needs 3 more first round draft choices out there. Polson and the wright state guy aren't going to do it. Maybe somebody on the bench, no wait, don't recognize any of those guys.
We'll agree to disagree at this point. Will you be this hard on Cal next year??? Last time I checked, recruiting is a HUGE part of a coach's value. It's not like he just rolled the balls out last year and did nothing.
bucksm said...
Hard to explain how the 'great' coach is losing to average teams (texas am, alabama, arkansas, etc.). Needs 3 more first round draft choices out there. Polson and the wright state guy aren't going to do it. Maybe somebody on the bench, no wait, don't recognize any of those guys.
Ignorant post. Do you consider Roy Williams one of the best? Take a look at how he is doing this year, chief. Every coach has down years.
Thanks for the advice, but i'm actually enjoying it. I have lived in and near lexington for the last 11 years. Didn't mind uk until coach cal came. Had a hard time believing uk fans would forget about his last two stops. Would like to know why uk fans think this team is so different from last year. Why is polson ( who i actually like) and the wright state guy even getting playin time?
Cal is right. This "team" ( And I use that Loosely) is soft. You can only watch these talented players at this point in the season and just shake your head.
I don't think they have the mental capacity to understand what it means to "play the game" much less put it into a "team" concept.
Archie is STILL out of control and shows no sign of getting any better.
Alex is lost on the court 80% of the time.
Mays, even as a Senior shows limited court knowledge.
Harrow is way too soft to be a leader as a point guard. It's a shame Jarrod doesn't have the high level of athletic ability as Harrow does. He's the only back court player UK has that knows how to play the game.
Kyle will never get beyond the "roll player" roll with this team. You sure can't depend on him to contribute on the defensive end of the court.
Hood does the best he can. One thing I'll say is I don't think he hurts you when he is on the court. He's aware of what's going on around him and doesn't make the "bone-headed" mistakes others do.
WCS is the only member of this team that is showing any progress. He'll be gone next year along with Nerlens.
Alex and Archie need a lot of work before they can be considered in the top 60 players available for the NBA draft.
Archie's best option would be to stay another year and learn how to play the game UNDER CONTROL. Alex needs to either "get it" or consider transferring next year. He could very well be the third option at the 3 next year.
This post was edited by WilderCat on 3/2/2013 at 8:37 PM
Wiljer had a really good stretch of games but over the last 3 he's been really bad.
The same thing happened with Harrow but he appears to have it turned around again. Today felt like a step back for a lot of guys I guess.
That said I figured of the games left this was going to be the toughest to win. I watched Florida get their tales kicked at Arkansas too. Arkansas gets away with murder at home just like most teams in the SEC but its been a while since I had seen anything like what happened to Florida down there. I mean obvious fouls right in front of the officials not getting called on every possession.
I saw a graphic today that said Arkansas averaged 80 a game at home and 60 on the road. That's an amazing stat to me.
Not only do they get calls but they hit more shots.
Even with the whistle against us today we still would have been right in it if not for the rebounding relapse.
That's why despite that I kind of figured we we'd struggle today I still walked away reslly disappointed. A lot of guys just didn't show up yet again.
I stop myself short of saying I feel bad for Cal because he's getting paid well to say the least. But he's tried everything with some of these guys and they just aren't responding. Like his previous teams.
I'm ready for this season to be over.
I'm not to worried about it at this point. Either we start to get it together and make the tourney or we don't. I really don't wanna see Cal have an NIT appearance on his record while at UK but it is what it is. So basically if we don't get to the tourney I won't be too upset. Ready for this season to be in the history books. Really thought we had turned a corner from an effort standpoint and then boom we just can't take it up a notch so we go backwards. If you aren't getting better you are getting worse.
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text: I'm 19 years old, 159 pounds, and six feet tall. I work out about 3 times a week at the gym, and I have a six pack. Although I can't see it. I have rolls and rolls of flab over it. I can grab a lot of it to the point where my fingers almost touch. My face is also very chubby, but I'm skinny as a twig. My diet is probably the most unhealthy diet you can think of, Junk food all day every day, which I do because I'm taking advantage of my high metabolism. I nevvver drink water. Ever. Which leads me to pray that it's just water weight, but I'm not sure. I've heard water weight looks gross, and it definitely does. Very flabby and jiggly. Is this water or fat? What can I do to get rid of it? If I have to change my diet is there any particular diet i should follow? How long will it take?


text: What's Hot 2013 Gift Ideas Craft Whiskey Remembering Mandela GALLERIES B.J. Novak Pics 0 10 Back to Top ▲ B.J. Novak Pics B.J. Novak Pics AskMen Editors Writer, stand-up comedian, actor, and producer B.J. Novak is best known for his role of Ryan Howard, the level-headed temp on NBC's top-rated sitcom The Office. He has also been a prank co-conspirator on MTV's Punk'd series, and has appeared on the big screen in Unaccompanied Minors, Reign Over Me and Knocked Up. Continue reading B.J. Novak's profile. Next Page


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Linspire 6.0 with Microsoft Technology and Intellectual Property Assurances
Linux distributor Linspire has just released version 6.0 of its commercial operating system.
Linspire 6.0 is based on the free Ubuntu distribution and adds applications, including proprietary software and drivers, through its CNR (Click 'n' Run) software warehouse. In an announcement the vendor states that this is the first commercial version of its product to include Microsoft technology and intellectual property assurances. The free community product, Freespire 2.0, was released in August and contained proprietary programs and drivers. More than two years have passed since the last commercial release. In this time, Linspire has been through many changes, including the migration of the code base to Ubuntu. This change has now been completed in Linspire 6.0.
The Microsoft technologies included in Linspire are Windows Media, True Type fonts, and the Open XML translator. More proprietary software is used for MP3, Java, Flash, and in the ATI, Nvidia and WiFi drivers. Linspire made waves with its harsh criticism of the GPL version 3. The Linspire CEO at the time, Kevin Carmony, published an open letter saying that proprietary drivers were indispensable for a successful Linux operating system. His successor, Larry Kettler, picks up this thread in promoting the latest version: "Linspire 6.0 further bridges the gap between open source and commercial software, combining the best from each into a single easy-to-use, familiar and productive operating system."
In its announcement, Linspire points out that Linspire 6.0 includes "intellectual property assurances" from Microsoft. In June 2007 Linspire joined the ranks of Linux enterprises who concluded a cooperation agreement with Microsoft. Although interoperability between the two operating systems is quoted as the main motivation for the deal, Linspire explicitly refers to the controversial intellectual property assurance clauses in which Microsoft guarantees not to sue Linspire users for infringements against Microsoft patents. The Novell agreement from 2006 contains a similar clause which has been a source of many discussions version since. The Free Software Foundation, FSF, added a so-called "Novell clause" to GPL v3 in response.
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Version 16 of the popular Linux desktop reveals new tools, edge-snapping, and performance improvements.
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Project Sputnik Gets a Boost
Dell renews its quest for the ultimate developer machine.
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Innovative back door looks like normal SSH traffic.
CeBIT Call for Papers
One of CeBITs most successful forums opens the new year with a new name. The popular Open Source Forum continues in 2014 under the name Special Conference: Open Source. This year, the forum will be bigger and offer a wider range of possibilities for sponsors.
Linus Announces Linux Kernel 3.12
New release offers better graphics drivers and expands filesystem support.
Dark Alliance Reinvents Email Security
New mail protocol will shut out the NSA and prevent snooping on metadata.
DDos Attack Map Charts Denial of Service
A new web application helps users visualize distributed denial-of-service attacks.
Saucy Salamander Gets Legs
Ubuntu 13.10 takes a step toward convergence, with lots of mobility, but Mir only partly here.
Intel and Arduino Create Pi-Like System
Galileo board is targeted to embedded developers and educational institutions.


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2114 results for "patrice bergeron"
Patrice Bergeron #37 C
GP G AST PTS SOG +/- 31 9 7 16 85 10 FANTASY OWN(WK+/-) AVG DRAFT 100.0%(0.0%) 56.0 Next Game: Oilers at Bruins Thursday 12/12 9:30 PM ET -
Bergeron diary: Habs, young B's, holidays
Patrice BergeronBruins center Patrice Bergeron is keeping a diary for ESPNBoston.com this season. In this installment he discusses why he doesn't like the Canadiens, his thoughts on the young guys on the team, life on the road and who is the best Secret Santa gift g...
Blog | December 07, 2013 -
Milan Lucic scores twice as Bruins knock off Blue Jackets
Milan Lucic scored a pair of goals and Patrice Bergeron added another, lifting the Boston Bruins to a 3-1 victory over the Columbus Blue Jackets on Saturday.
Recap | Box Score | Conversation | November 30, 2013 -
Bergeron hopes lucky goal gets him going
Joe McDonaldBOSTON -- When a player isn't putting up the offensive numbers, sometimes getting the puck to bounce in your favor can be a big momentum boost. That was the case for Bruins second-line center Patrice Bergeron during Friday's 3-2 win over the New Y...
Blog | November 30, 2013 -
Photo results for "patrice bergeron"
Boston Bruins v Calgary Flames
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Boston Bruins v Toronto Maple Leafs
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Boston Bruins v Toronto Maple Leafs
December 08, 2013 -
Pittsburgh Penguins v Boston Bruins
December 07, 2013
Zdeno Chara caps rally as Bruins edge by Rangers
Chara scores winner in Bruins' 3-2 victory
Recap | Box Score | Conversation | November 29, 2013 -
Audio results for "patrice bergeron"
Around The Horn
June 25, 2013 -
June 25, 2013 -
Barry Melrose, NHL
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ESPN Boston Radio with Adam Jones
April 26, 2012
The NHL's most impressive players
Craig CustanceWith the season more than one-quarter complete, we've seen awards and superlatives handed out to those who have been the most impressive. But nobody knows what's going on in the game quite like those on the ice. So as we head into the second quart...
Blog | November 26, 2013 -
Predicting Team Canada's roster for the Sochi Olympics - NHL
Frank ProvenzanoFrank Provenzano breaks down the toughest position battles competing for a spot on Team Canada ahead of the 2014 Olympics.
Story | Conversation | November 25, 2013 -
Julien's gut pick of Kelly in SO goes wrong
Joe McDonaldWILMINGTON, Mass. -- When you think of Bruins players with the ability to succeed in a shootout, David Krejci, Patrice Bergeron, Jarome Iginla and Brad Marchand quickly come to mind. So, why did forward Chris Kelly take the shootout attempt in the...
Blog | November 22, 2013 -
Boston Bruins' second line starts to come together
Joe McDonaldWith the Bruins' second line starting to click, the team has been at its best.
Story | Conversation | November 13, 2013 -
Tuukka Rask posts shutout as Lightning lose Steven Stamkos
Patrice Bergeron and Daniel Paille scored 20 seconds apart a few minutes after Tampa Bay star Steven Stamkos was taken off the ice on a stretcher with a right leg injury, and the Boston Bruins beat the Lightning 3-0 on Monday afternoon.
Recap | Box Score | Conversation | November 11, 2013 -
Bergeron diary: Line still trying to click
Patrice BergeronBruins center Patrice Bergeron is keeping a diary for ESPNBoston.com this season. In this installment he talks about what his line needs to do to get better and reveals some of his off-ice personality, including who his first celebrity crush was. --...
Blog | November 09, 2013 -
Black eye won't keep Bergeron down
Joe McDonaldWILMINGTON, Mass. -- Bruins forward Patrice Bergeron was sporting a discolored and swollen right eye during practice Friday morning at Ristuccia Arena. Boston's assistant captain was hit in the face with a puck early in the second period of Thurs...
Blog | November 08, 2013 -
Boston Bruins, Toronto Maple Leafs renew rivalry in first meeting...
Joe McDonaldThe B's and Leafs meet for the first time since Boston's Game 7 stunner.
Story | Conversation | November 08, 2013 -
NHL - Custance mailbag on Sabres' rebuild, strongest NHL division...
Craig CustanceESPN Insider Craig Custance answers questions from his mailbag, including how long the Sabres' rebuild will take, the NHL's best all-around center and the strongest division in the league.
Blog | Conversation | November 01, 2013 -
Bergeron diary: Season opener, Sox & more
Patrice BergeronBruins center Patrice Bergeron is keeping a diary for ESPNBoston.com this season. In this second edition, Bergeron talks about what his line needs to work on, thoughts on Tim Thomas' return and what he thinks of the Red Sox beards. --As told to Loui...
Blog | October 05, 2013 -
Video results for "patrice bergeron"
Bruins Top Blue Jackets
November 30, 2013 -
Bruins Win Original Six Clash
November 29, 2013
Rapid Reaction: Bruins 3, Lightning 1
Joe McDonaldBOSTON -- The 90th season in Boston Bruins history began with a 3-1 win over the Tampa Bay Lightning on Thursday night at TD Garden. The reigning Eastern Conference champions received goals from Chris Kelly, Milan Lucic and Patrice Bergeron, while...
Blog | October 03, 2013 -
Short-handed Bruins beat Lightning in opener
Chris Kelly scored on a penalty shot, and Patrice Bergeron also had a short-handed goal on Thursday night as the Boston Bruins opened the defense of their Eastern Conference championship with a 3-1 victory over the Tampa Bay Lightning.
Recap | Box Score | Conversation | October 03, 2013


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We built the site to allow those with money and no time to outsource their odd jobs to those who have time but need some extra money. And also for small businesses to sell service coupons (Grabone etc don't take on small business coupons as they want volume), and also for those who have product that they want to sell to have a unique 'make an offer' platform to be able to do so (one mans junk is another mans treasure). The Buy Now feature is also available.
There are no commission fees or success fees! We do charge minimal listing fees; 40c for 15days, 70c for 30days and 90c for 45days. Every user receives $7 knomee credit upon registration.
This site has been in the making over the past 2years and over the last 6months has been full steam ahead with development. The site was developed here locally in Hamilton on our Kiwi CMS platform SilverStripe and hosted on a local cloud, and designed by my business partner.
Question I would like to pose to all geekzone members is:
If in our shoes, how would you generate traffic or make our site go viral with very limited marketing budget?
(We are just 2 local kiwi boys giving it a shot and don't have hundreds of thousands or millions for marketing to get this off the ground)


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To share this article: Enter the email address you want to send this article to in the field and click "Send"
By Gregory Phillips Staff writer
As they tried to recertify food stamp cases on a new statewide computer system, the technical problems just kept piling up for staff at Cumberland County Social Services.
Workers would enter a case, only to see a blank screen, or find themselves forcibly logged out of the system.
They'd spend hours entering cases, only to hear the next day that customers' electronic benefit cards wouldn't work at the grocery store.
"As they fix one glitch, sometimes another glitch comes up," Melinda Seemann told the county Social Services Board on Wednesday.
Seemann, an income maintenance program manager, and her colleagues briefed the board on their efforts to clear a backlog of recertifications.
The new N.C. Families Accessing Services through Technology system is expected to speed up the process in the long run. But for now, its bottlenecks have caused delays that prompted loud complaints from people on the federal Supplemental Nutrition Assistance Program, better known as food stamps.
Each of the 30,000 people in Cumberland County using the program must have his or her eligibility recertified every six months.
Staff said the first recertification under the new system is taking as long as 90 minutes per case - about six times longer than usual. The Social Services Department has extended its hours, brought in 18 temporary employees and added recertifications to the workload of staff members in other areas to help, Director Brenda Jackson said.
"It's not just Cumberland County," she said. "So much of it is system issues. I think the state is doing the best it can, but it is a challenge."
All 4,866 recertifications for January should be completed on time, staff said, and by March, the number of recertifications for the month will drop to 3,443.
The deadline for customers to file for recertification has always been the 15th of the month. Until now, customers could come in on the last day and still get recertified.
"It's not that simple any more," Seemann said.
All food stamp cases are recertified every six months, so once everyone is in the system, the problem is expected to ease.
Then comes the next challenge. Starting in June, Cumberland will be among the pilot counties for the next phase of the system. adding Medicaid cases.
Vanessa McClain-Gray is the program manager who will be handling it.
"We hope we will have learned a substantial amount between now and then," she said Wednesday, "to combat these challenges."
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You can't beat the view from the balcony rooms here, and I think that's what you are paying for. It's at a great location and you can pay for a secure parking space under the hotel (I think this is limited though) and everything is within a short walking distance. Although the bedrooms and bathrooms are a little dated and... More
- Also Known As:
- Alpina Hotel Chamonix
- Hotel Alpina Chamonix
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- TripAdvisor is proud to partner with Booking.com, Venere, Hotels.com, Travelocity, Priceline, Fastbooking, Agoda, Expedia, Olotels, Tingo and Otel so you can book your Alpina Hotel reservations with confidence. We help millions of travellers each month to find the perfect hotel for both holiday and business trips, always with the best discounts and special offers.


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Materials and the Environment
Eco-informed Material Choice
By- Michael Ashby, Royal Society Research Professor Emeritus at Cambridge University and Former Visiting Professor of Design at the Royal College of Art, London, UK
Addressing the growing global concern for sustainable engineering, Materials and the Environment, 2e is the only book devoted exclusively to the environmental aspects of materials. It explains the ways in which we depend on and use materials and the consequences these have, and it introduces methods for thinking about and designing with materials within the context of minimizing environmental impact. Along with its noted in-depth coverage of material consumption, the material life-cycle, selection strategies, and legislative aspects, the second edition includes new case studies, important new chapters on Materials for Low Carbon Power and Material Efficiency, all illustrated by in-text examples and expanded exercises. This book is intended for instructors and students as well as materials engineers and product designers who need to consider the environmental implications of materials in their designs.
Students of Engineering, Materials Science and Industrial/Product Design; Materials & Industrial Engineers; Product Designers
Paperback, 628 Pages
Published: May 2012
Imprint: Butterworth Heinemann
1.Introduction - Material Dependence; 2.Resource Consumption and its Drivers; 3.The Material Life Cycle; 4.End of First Life - A Problem or a Resource?; 5.The Long Reach of Legislation; 6.Eco-data - Values, Sources, Precision; 7.Eco-audits and Eco-audit Tools; 8.Case Studies: Eco-audits; 9.Material Selection Strategies; 10.Eco-informed Materials Selection; 11.Sustainability: Living Within Our Means; 12.Materials for Low-Carbon Power; 13.Material Efficiency; 14.The Bigger Picture: Future Options; 15.Material Profiles; Appendix - Useful Numbers and Conversions


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Keep updated on the PT-Keystone (Coupeville) ferry!
Ride sharing can save us all time and money and we can meet some new friends too! Use the eRideshare site to make connections for carpooling or visit JeffersonCAN.org which is full of resources for Climate Action Now in Jefferson County.
Getting around Port Townsend is quite easy, though some streets can be confusing. Check out the map section to orient yourself. We sit at the northeast tip of Quimper Peninsula and a number of roads connect it to the Olympic Peninsula. The Port Townsend-Keystone ferry connects us to Whidbey Island.
Some thoughts...when you arrive by automobile, park and explore the city by bicycle or on foot if possible. Exploring the town by walking cannot be overstated and the experience of discovering a hidden shop, gallery or street performer is worth it. Preserve our quality of life. (When you see someone in the crosswalk you must stop your vehicle and let them cross, it's the law!). Check the bus schedules or Google Transit for easy public transit options.
Parking is at a premium downtown and we highly encourage the use of public transportation. When you come to visit, we recommend the Haines Place Park-N-Ride. Park and take the bus downtown, to Fort Worden, or to the fairgrounds.
Check current status of roads and planned ferry changes before driving. See WSDOT Olympic Region page for updates.
Video cameras for Northwest Washington Area
TravelNerd article about road tripping on the West Coast!
Want to skip driving? How to get to and from Port Townsend to Sea-Tac Int'l Airport without a car.


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Live: Blaze at Wiseman's Dairy, Droitwich (From Worcester News)
Get involved! Send your photos, video, news & views by texting WN NEWS to 80360 or e-mail us
Live: Blaze at Wiseman's Dairy, Droitwich
Updated 11:09am Tuesday 15th October 2013 in News By John Wilson, Group Deputy Editor
This live event has finished
- Reports are coming in of a fire at Wiseman's Dairy in Droitwich.
- Email pictures to firstname.lastname@example.com
- Text 80360 WN News
- Or tweet @worcesternews
- We'll update you on this story as soon as possible.
Müller Wiseman Dairies confirms that all of its employees are accounted for with one member of staff treated on site for a minor head injury, following a fire incident in the low voltage switch room at its Droitwich dairy in the Midlands during the night.
The company is implementing established contingency plans to ensure the continuing supply of fresh milk products to customers, including increasing production elsewhere in its network of dairies.
Müller Wiseman Dairies operates a total of six dairies throughout the country, including its facility in Droitwich.
In co-operation with appropriate authorities, work to assess the cause and impact of the fire will be undertaken as an initial step towards putting plans in place to bring the facility back into operation as soon as is practicable.
Statement released from Muller Wiseman Dairies
Proud of my crew tonight showed true professionalism in a tough and dangerous fire. Saved a lot of the building and limited damage #wisemans
simon jelfs @smokie13 via twitter
One man has been treated for a minor head injury after a massive fire at a dairy in Worcestershire.
Fire and ambulance services were called to Robert Wiseman Dairies in Wassage Way, Hampton Lovett near Droitwich just after 10pm last night.
Ten engines were at the scene at its height with two pumps still remaining there this morning.
The fire started in the three-storey building used as a food processing factory and involved the electrical switch room and the compressor room on the second floor.
Firefighters used 18 breathing apparatus, a gas monitor, three main hoses, a foam jet and an aerial monitor to control the blaze.
An ambulance, two ambulance officers and the Hazardous Area Response Team were also sent to the scene.
A West Midlands Ambulance Service spokesman said: "Initial reports suggested that there was a large electrical fire and that explosions had been heard at the scene.
"Ambulance staff stood by at the entry point being used by firefighters to go into the blaze.
"Thankfully, there was only one casualty, an engineer, who had a minor head injury and was treated at the scene.
"All Ambulance resources were stood down at around 2.40am on Tuesday morning once the fire was out."
Looks like this is about all we're going to be able to get tonight.
We'll update you about what's going on at the Robert Wiseman's fire tomorrow.
Thanks for following this live report.
Maxine Clarke (via Facebook): Hope everybody got out safe. Let's hope it's put out soon.
Nigel Angeldaddy Clarke (via Facebook): It is big. Fire crews from all over. Must be at least 10 fire engines and ladder engine and incident support units, ambulances.
Click here for Robert Wiseman website, and background information on company.
Is wishing all of @HWFire and @OFFICIALWMAS HART good luck at the droitwich fire! Stay safe!
— Hereford & Worcs CFR (@HWCFR) October 14, 2013
#WMASHART on scene in Droitwich at a large fire, providing protection for @HWFire while they work. pic.twitter.com/MECjkCYRoa
— Scott Hawkins (@wmasshawkins) October 14, 2013
We don't condone previous tweet. Very immature comments.
Wisemans is burning down!!! What a shame!!! Haaaaaaaa pic.twitter.com/M4JL2n2Yo6
— Dan Baker (@DanBakes10) October 14, 2013
Massive fire at wisemans dairy apparently
— stu (@NotStuLane) October 14, 2013
— Alex Hill (@AHill_18) October 14, 2013
The location of the fire.
Incident 14th Oct 22:06. Fire in large electrical intake, Wisemans Dairies, Hampton Lovett, #Droitwich. 6 appliances, 1 aerial in attendance
— HWFireControl (@HWFireControl) October 14, 2013
Comments are closed on this article.


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The BZPowercast Goes Con-Wild
Started by
Hapori Tohu
, Oct 30 2012 11:26 AM
7 replies to this topic
Posted Oct 30 2012 - 11:26 AM
I hope everyone is doing well out there, and if you were impacted by Sandy that you're recovering well. The end of the month is here though, so storm or not it's time for Episode 40 of the BZPowercast. You can download it right here if you haven't picked it up via iTunes or RSS (links to the right). Here's the blurb:
Even a hurricane can't stop us from putting out the Powercast! In Episode 40 we start by discussing New York Comic Con with Kohaku. Then I sit down and interview Global Moderator Hahli Husky for our Staff Interview series. And to close things out, xccj and Kakaru swing by to talk about this year's BrickCon event. Enjoy the show, stay safe from the storm, and tune in next month!
View the full article
Posted Oct 30 2012 - 04:29 PM
What's wrong with the word swag?Lol Mandrew you said "swag".
Bio of a BZP Admin, Newest Entry: "BZPower Livestreams"
Posted Oct 30 2012 - 06:55 PM
The fate of he who attempts to ban sumiki:please don't ban me sixboss
Posted Oct 30 2012 - 09:03 PM
Well as long as you didn't say "bling", I suppose.What's wrong with the word swag?Lol Mandrew you said "swag".
Posted Oct 30 2012 - 10:31 PM
I will take this opportunity to say that "you ain't trill"Just noticed that you misspelled "swagg"Well as long as you didn't say "bling", I suppose.What's wrong with the word swag?Lol Mandrew you said "swag".
Edited by Malignus, Oct 30 2012 - 10:52 PM.
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Very good food and top tier restaurants. In a koi pond and garden setting. Quiet on patio for couples.
Very good food and top tier restaurants. In a koi pond and garden setting. Quiet on patio for couples.
This restaurant not only has excellent food and service, but it is set in a most wonderful setting. Old Hawaii at its best! If you visit here, be sure to walk around the entire place, inside and out and see all the memorabilia and beautiful grounds. It's worth the effort to visit here - a real Kauai experience!
My husband and I both ordered the same type of local white fish prepared two different ways and the dishes were superb...we actually thought our food at Plantation Gardens was better than the food at the the highly-acclaimed Roy's across the way...though Roy's was also very good and makes an awesome chocolate lava cake for dessert. The ambience at Plantation... More
on our recent visit to Kauai, Plantation Gardens was recommended to us twice, by two different local tour guides who both said it was on of the better places on Poipu. We were not dissapointed. The food was terrific, the menu isn't 25 pages, but when you can do a few dishes really well, you dont need 25 pages. The... More
We had been told by friends to try The Plantation while we were in Kauai. We had dinner here with another couple and we're not disappointed. It was fabulous! The fresh Opah was sautéed perfectly, the staff were friendly and helpful and the surroundings amazing. The menu is small but all of our meals were excellent. Highly recommend this place!
My wife and I stayed at the Kiahuna Plantation as part of our honeymoon, so I had always planned on us having dinner here one night. We did, and it turned out to be just an average experience. When we showed up - albeit early at around 530, there was almost no one there. It didnt really have that vibe... More
The waiter literally never came to our table... We are staying at Kiahuna Plantation, so we decided to try the Plantation Gardens Restaurant for dinner because it is the onsite restaurant. We were seated, and a bus boy poured us water after awhile...but no waiter came. Waiters passed our table, but none stopped or acknowledged our presence. We continued to... More
When they have wedding parties here, the music is so loud you can hear it over at the down, beach!! WHen asked to turn it down, they said "NO". The food is not that good, the management is rude, and there are other places to eat. Stay Away!
My sincere apologies for your experience! Here at Plantation Gardens we take pride in being one of the top wedding venues on the South Shore of the island. We try our best to accommodate both our Wedding Parties and the resort guests. We are permitted to play music until the 10pm noise ordinance at Kiahuna Plantation Resort, which we strictly... More
Our first day at he Outrigger Kiahuna Plantation. The setting was beautiful, overlooking the garden. The waiter was attentive. The food was delicious. It was a nice, relaxing end to a long, long day of traveling.
This restaurant has beautiful gardens and a lovely setting on the veranda. The food was ok, and our party of 6 found the portions on the small side. The staff was not very friendly compared to the similar priced restaurants on the island
If you own or manage Plantation Gardens Restaurant, register now for free tools to enhance your listing, attract new reviews, and respond to reviewers.
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CommentaryThe devil is in the details of Taiwan's securities gains taxFormer MOF Minister Christina Y. Liu briefs the media on a securities gains tax draft April 12 in Taipei City. (CNA)
Taiwan's proposed securities gains tax claimed a high-profile scalp May 29 with the resignation of Finance Minister Christina Y. Liu. The loss of this talented and hardworking public official signals tough times ahead for the ROC government as it strives to revise the Income Tax Act and build a more just and equitable society. For Liu, the decision to throw in the towel over the tax was not an easy one. Since taking over as head of the Ministry of Finance Feb. 6, the former Council for Economic Planning and Development minister had been burning the midnight oil in an attempt to draft legislation that would keep everyone relatively happy while adding much-needed revenue to the state coffers. On April 12, Liu unveiled a bill that at first glance appeared fair and reasonable. It called for the tax to be introduced in two years with individual investors levied 15 percent to 20 percent on annual securities gains over NT$4 million (US$135,560). The rate was to be set after taking economic and market circumstances into consideration. The legislation also allowed for 50 percent of annual securities transaction taxes to be claimed as a post-assessment deduction, and losses over the past three years offset against gains. In addition, tax rates for corporate investors were to be raised from between 10 percent and 12 percent to a maximum 15 percent, with the exemption threshold slashed from NT$2 million to NT$500,000. One measure of note, designed to encourage positive investment behavior, was a clause enabling individual and corporate investors to report taxes on only half of their gains from securities held for three-plus years. After the ROC Cabinet approved the bill April 26, Premier Sean C. Chen came out in support of the tax, describing it as moving the nation closer to the principle of fair taxation while cushioning the stock market from potentially adverse effects. He added that it was the first step in overhauling the country's taxation system, and one that shapes the future development of the local securities market. The MOF is working with the Cabinet and KMT caucus to ensure the securities gains tax is approved by the Legislature by the end of this month. (Courtesy of MOF)
This legislation was not drafted by Liu alone. It was given the green light by an MOF tax reform task force, which also took into consideration the opinions of more than 50 experts such as accounting and finance professors, industry representatives and heads of civic groups. Though divided on certain parts of the bill, the majority of the task force recommended that the policy take effect starting 2013, with the first payments on the new tax coming due in May 2014. But shortly after getting the nod from the Cabinet, the wheels began to fall off the legislation. Those who stood to lose significantly ratcheted up the pressure on Liu, with nary a day going by when she was not forced to defend her actions and those of the MOF before a horde of reporters. Polished and confident on most occasions, the minister began looking a little frayed around the edges as the debate dragged on and the media began working itself into a frenzy. Subsequent hoo-ha over the tax was blamed for triggering market instability and weak trading on the local bourse. The ruling Kuomintang caucus moved to restore investor confidence May 28 by introducing a fundamentally different bill that proposed imposing the tax in the form of additional transaction levies. These are set between 0.2 percent and 0.6 percent depending on the level of Taiwan's benchmark TAIEX index. This proposal was the final straw for Liu, prompting her to take a page from the book of legendary boxer Roberto Duran and declare "no mas." She said that under the KMT bill, those who make substantial profits from securities trading will not have to pay taxes on their capital gains, an approach that runs counter to the MOF's policy goal. Since Liu's unexpected departure, heads have been knocked together and a preliminary consensus was hammered out between the Cabinet and KMT caucus. On May 30, the Presidential Office said the stipulation allowing corporations to enjoy a tax deduction of 50 percent on earnings from stocks held for more than a year would be revised to a three-year period, while the rules for individual investors would be maintained. The new version of the securities gains tax incorporates a two-stage approach. In the first, individual investors can choose at the start of the year to have their capital gains from securities taxed when the TAIEX climbs above 8,500 points. Alternatively, such gains can be included in the calculation of annual income taxes at a rate of between 5 percent and 40 percent. New MOF Minister Chang Sheng-ford views implementing the securities gains tax as his No. 1 administrative priority. (CNA)
In the second phase, which takes effect in 2017, the first option is scrapped and individual investors can claim a 50 percent tax deduction on capital gains from stocks held for more than a year. Losses can be offset against earnings over a three-year period when calculating income. News that everyone appears to now be on the same page is undoubtedly music to the ears of new MOF Minister Chang Sheng-ford, who said May 31 that that implementing the government's proposed securities gains tax is his top administrative priority. He has made it abundantly clear that all income should be taxed, and expects the revised bill to clear the legislative floor before the current session wraps up June 15. But Taiwan is not out of the woods yet on the proposed securities gains tax. Although publicly committed to the initiative, the government will have to walk a very fine line to ensure the legislation comes into force and is revised accordingly if found to be ineffective. The legislative task ahead is now reasonably clear but as with any policy initiative of this magnitude, the devil is in the details. Ed Zacapa is a freelance writer based in Kaohsiung. These views are the author's and not necessarily those of Taiwan Today. Copyright © 2012 by Ed Zacapa Write to Taiwan Today at firstname.lastname@example.com |