text:
First Developer Release of OpenSolaris "Project Indiana"
Just over four months ago, Sun's chief open source strategist, Ian Murdock, revealed the first details of plans for an open source variant of Sun's Solaris operating system. Now the first developer version has been released.
The first major release of the "OpenSolaris Project: Indiana" is due for next spring at the earliest. This pre-release version is designed to give developers a sneak preview of the open system.
Project Indiana is a binary distribution for x86 systems based on the OpenSolaris source code. The live CD with a Caiman-based installer includes Gnome 2.20 as the desktop environment. Package management is handled by the OpenSolaris Image Package System. ZFS is used as the filesystem. The Distribution Constructor ToolKit gives developers the ability to create their own distributions.
An initial screenshot gives users a sneak preview of Sun's Project Indiana.
The developer version was not published as Project Indiana, but under the title of OpenSolaris Developer Preview. Ian Murdock reveals the reasons for this in his mail to the Open-Solaris list. The CD image is available for downloading as of now, and is released under the OpenSolaris Binary License.
Issue 170/2015
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TOR Network Isn't So Anonymous
A new study says it is possible to unmask 81% of TOR users.
.NET Goes Open Source
Redmond joins the revolution by turning the .NET Core Runtime into a GitHub project.
Drupal Advisory Unleashes a Torrent of Attacks
Users only had 7 hours to update before the intrusions started.
HTML5 Gets Promoted to a Standard
It's official: The new web arrives
Linus Addresses Criticism for Harsh Language
Kernel king admits his tone has alienated volunteers, but says the demands of the process require directness.
New SSL Attack Lets a Malicious Listener Steal Session Cookies
New flaw in an old encryption scheme leaves the experts scrambling to disable SSL 3
Leading Open Source Coder Rants about Rants
Lennart Poettering wants to change the way Linux developers talk to each other.
HP Splits into Two Companies
Enterprise giant frees itself from ink and home PCs (and visa versa).
Mozilla Labs Shuts Down
Mozilla's product think tank sinks silently into history.
Internet Giants Launch Collaboration to Improve Open Source
TODO group will focus on open source tools in large-scale environments.


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Celebrate the culture of agriculture & share skills (Growing! Cooking! Eating!)
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E. Howard Hunt was a key political figure during the 1950s and 60s. He graduated from Brown University, served in WWII and joined the CIA in 1949. Stationed in Mexico City, he supervised conservative William F. Buckley. In Guatemala, he helped overthrow the government, partly by airing radio broadca ... More >>
Gage SkidmoreWatching the right flank.When Marco Rubio talks foreign policy, it's hard not to get a little misty. The guy so obviously believes what he says and what he says are such good, noble, red-blooded and freedom-loving things that they could have been lifted from a fireside chat with Fran ... More >>
WSVN"SEA WEED." That was Channel 7's heading for the news of a beachside discovery of 50 pounds of pot over the weekend at Lauderdale-by-the-Sea. This is as close as South Florida gets to a pot of gold at the end of the rainbow -- clandestine traffic by drug runners on boats leaves behind a wake ... More >>


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Smashwords Founder Mark Coker
- by Dara Girard
Tell us about yourself and your company Smashwords.
I'm the founder of Smashwords, a free ebook publishing and distribution platform for indie authors and small publishers. We help 7,000 authors around the world publish, produce, distribute and sell over 16,000 original ebooks.
Authors upload their finished manuscript as a Microsoft Word .doc file, formatted to the requirements in our Smashwords Style Guide, and then we automatically convert the book into nine ebook formats and make it immediately available for sale at a price set by the author. If the book meets certain easily achievable mechanical requirements, we add it to our Premium Catalog, which is what we distribute to major online ebook retailers such as the Apple iBookstore, Sony, Barnes & Noble and Kobo, as well as mobile app platforms such as Aldiko and Stanza.
The service is free. We earn our income by taking a 15% commission on the net, and we pay 85% of the net back to the author. Our commission works out to about 7.5-10% of the retail price.
Why did you create Smashwords?
My wife and I wrote a novel a few years ago, and despite representation from one of New York's top literary agencies, we were unable to sell it to publisher.
Publishers questioned whether there was a large enough commercial market for the book.
After some consideration and research, I decided it was unacceptable that a small handful of publishers could exercise such monopolistic control over what's published, and what's not, what gets in book stores, and what doesn't. I imagined there were millions of other authors such as myself who had poured their heart and soul into their manuscripts, only to have their work languish unread and unpublished in a dusty attic or forgotten hard drive.
Most publishers make acquisition decisions based on perceived commercial merit – if they think your book will sell, they're interested. Yet even the smartest people in publishing can't accurately predict what'll be a hit and what won't. They make their best guess, put in their best effort, and let the market judge. Readers ultimately decide the fate of any book.
And what about masterpieces for which the entire commercial market is only 300 readers? Are these books any less worthy of publication? I think not. Great books come from unexpected places, not cookie-cutter molds. The publishing industry's decisions are made through a narrow commercial filter, which inadvertently squelches the artistic expression of millions of talented writers.
Publishers can't take risks on every author. I can.
My background is in Silicon Valley, so once I understood the scope of the publishing problem, I recognized an opportunity to fix the problem with technology.
My original vision for Smashwords was to create an automated, self-serve ebook publishing platform. Authors would upload a manuscript into our system, and the system would generate a sellable, multi-format ebook on the other end.
This is what we launched two years ago. In the time since, we've continually enhanced the technology. Last year, we enhanced the platform to support multi-author publishers as well as indie authors, and in the last ten months we've transitioned to become a full-fledged ebook distributor to the large ebook retailers such as the iPad iBookstore, Sony and others.
How did you come up with the name?
It's a double entendre, capturing this idea of yin and yang. Smash implies both creative destruction and success. As most serious authors will tell you, the process of writing can be emotionally painful as the writer works to wrangle their words into submission. Writing is almost a violent process. It would be interesting if you could anthropomorphize your words and stories and ask them how they felt about constantly being hacked to pieces, rearranged and cut to satisfy the author's vision (Hmmm, maybe a good story idea for one of your readers?). The other side of "Smash" is more optimistic. It connotes success, like smash hit, or a job well done, such as when something is referred to as "absolutely smashing."
For our logo, the upward thrusting fist holding the book symbolizes the indie author revolution, and a celebration of the book.
There is a lot of confusion between vanity publishing and self-publishing. How do you differ from the many vanity presses out there?
Awesome question. I think it's time for the world to retire this notion of vanity publishing. The "V" word has become a stain on the face of indie publishing. Let's face it, publishing as an industry and as a practice is rooted in vanity. It's vain for an author or publisher to believe their work should be read or celebrated by other people. They may be right or wrong.
The height of vanity, in my opinion, is perpetrated by authors who refuse to publish their works unless those works are blessed and published by a traditional commercial publisher. These folks should really ask themselves why a publisher's validation is so important to them. Isn't a reader's validation more important?
Readers typically don't pay attention to the name of the publisher on the spine of the book. They pay attention to the author and the story.
Self-publishing is all about the author being their own publisher. Self-publishing is a process of liberation. It's the author taking control over their own destiny, and accepting personal responsibility for their own success or failure.
The "V" label is most commonly applied to publishing services firms, such as maybe an Author Solutions or CreateSpace, that earn money by offering paid services to authors. To the critics of these services who would brand them with "V", I say get over it. Use them or don't use them, but don't criticize your fellow author for using them.
In early 2009, I blogged about how the risk of publishing is shifting from publishers to authors – http://blog.smashwords.com/2009/04/future-of-book-publishing-risk-shifts.html There should be no shame in an author investing their own money to hire a professional book cover designer, an editor, a proofreader or a marketing consultant, and no shame to pay for a print run.
It's also incumbent upon this author-turned-publisher to invest their money wisely. Some of the paid services may offer great value, and others are rip-offs. Buyer beware. Do your research and get references from your fellow authors before spending a penny anywhere.
Do you find that ebook authors face the same marketing challenges as print authors?
Yes, definitely. It doesn't matter if you're selling a print book or a digital book, they're both extremely difficult to sell. Marketing is the biggest challenge. A book must compete not only against millions of other books, but billions of other pieces of written and multimedia content on the Internet vying for your target readers' ever-shrinking eyeshare. How do you cost-effectively reach all your potential target readers, and convince them to invest the time and money to read your book?
Most authors don't have thousands of dollars to hire a PR person, and even if they did, they should think long and hard about whether such large expenditures can be recouped in book sales. Most books will not sell well enough to justify such expenditures.
Indie ebook authors have another arrow in their quiver that the large publishing houses cannot match, and that's the ability to offer books at low cost. Since indie authors can earn royalties anywhere from 40-80% of the list price of their book, it means they can offer their book for a lower price yet still earn more income per sale than they would from a traditional publisher. When you lower the cost of your book, you expand the affordability of the book to a wider audience.
One Smashwords author, Brian S. Pratt, earned over $4,000 from a single Smashwords retailer in the month of June, and more than that in July. He prices his books under $6.00, and also offers the first book in a series for free. His experience is atypical, but it speaks to the opportunity for authors to leverage low price as a competitive marketing tool.
What led to the creation of "The Smashwords Book Marketing Guide"?
For many writers, book marketing is akin to mysterious voodoo black magic, something they don't understand and would rather not deal with. Yet next to honing their craft as a writer, the next most important responsibility for every author, especially the self-published author, is to become their own best marketer. The Smashwords Book Marketing Guide offers over 25 ideas that authors can implement to reach more readers. All the ideas cost nothing, other than the author's investment of time. It fits with my general philosophy of offering a platform and service that empowers authors. Authors should do as much of their marketing as they can. Book marketing should start before the author puts pen to paper, or finger to keyboard. If you wait until a week before your book is released, you've disadvantaged yourself.
How can Smashwords serve authors in ways that traditional publishing can't?
First, in all fairness to traditional publishers, they offer authors a lot of benefits we don't offer, including book advances, editing, cover design, distribution of print books into brick and mortar bookstores, and (if you're lucky) publicity support. Because Smashwords is a publishing and distribution platform, we provide authors self-serve tools that help them act as their own publisher. The author retains all rights to their book and earns 85% of the net sales. Most authors use us as their ebook transaction processing platform and fulfillment service.
While any author could conceivably save their book as a PDF file and offer it for sale on their web site, such an offering represents a poor choice for readers.
When a reader purchases a book at Smashwords, they gain permanent access to the book in any ebook format, readable on any e-reading device, all for one price. This also allows the author to outsource the customer service to Smashwords.
What do you think of digital rights management (DRM)?
Can you imagine buying a paperback book, only to learn you can only read it in bed but not on your couch or the beach? That's DRM.
I think authors are smart to avoid DRM. DRM is a form of copy protection. It limits a customer's ability to enjoy your book. If a customer buys your book, they shouldn't need a password to open it, and they shouldn't be restricted by what device they can read it on. Our books are not DRM-infected, and this is one of many reasons Smashwords is so popular with thousands of ebook buyers.
How can authors educate themselves about the digital market?
I think by reading our Smashwords Style Guide (how to format ebooks) and our Marketing Guide, authors will get a good introduction to ebooks. Beyond that, we provide many online education resources at Smashwords. I would also encourage authors to read blogs such as Teleread, edited by Paul Biba, which offers some of the industry's most comprehensive news coverage of ebook publishing trends. Other great blogs are Ebooknewser and GalleyCat, edited by Jason Boog, and Self Publishing Review, edited by Henry Baum. I have links to these and other blogs I follow over at the Smashwords Blog (worth reading too!). Finally, for those who want to read a good ebook on how to leverage social media to market your book, check out Dan Poynter's Self-Publishing Manual Volume 2, available at Smashwords. Dan is the father of self-publishing and a great friend and mentor to all indie authors.
Finally, there are many great online communities where authors can network with fellow authors, and meet readers. Here, I'd recommend MobileRead and Kindleboards.
What inspired you to write the article "The Scam of Private label Rights"?
At Smashwords, we've always required that if you're going to publish a book with us, you need to be the original author or the exclusive digital publisher or distributor. At one point, I started to notice a few scammy-looking books appearing at Smashwords. They had ugly 3-D covers without author names, and the formatting was horrible, as if the author had just cut-and-pasted their book into a Word document. Upon further examination, I discovered that the content inside of some of these books appeared elsewhere on the Internet under other authors' names.
The first time I confirmed this, I immediately concluded the book was plagiarized, so I deleted the person's account and sent them a message asking they never publish with us again. The person wrote back and told me they had subscribed to some $25/month service in Australia which offered them a huge library of pre-written ebooks they could publish in their own name. This was my first exposure to these "Private Label Article" and "Private Label Rights" services, which I consider scams. Once we learned the tell-tale signs of these books, they became easier to identify and delete. But then I learned that one PLR company in particular was encouraging its subscribers to publish their garbage on Smashwords and Amazon. This led me to warn authors about it in a post over at the Smashwords Blog, and then months later, I updated the piece for Victoria Strauss' Writer Beware site. Here's the link to the updated version that was first published on Writer Beware: The Scam of Private Label Rights Article.
Can you tell us how your partnership with Book View Café came about?
I actually read about them last year in Teleread. I remember I was at BEA in New York and I thought they looked like an ideal publisher for Smashwords. We had just enhanced the service the same month to support multi-author publishers, and I was impressed by their focus on publishing a small list of professional writers. I dropped them an email, and in a short time we were working together. You can view their publisher page at Smashwords here.
Is there anything else you would like authors to know?
I think there's never been a better time to be an author.
Authors hear a lot of doom and gloom about the decline of publishing, and while I agree traditional publishers face challenging times ahead, authors have more opportunities to reach readers than ever before.
Book selling has always been driven by word-of-mouth. The Internet is a word-of-mouth catalyst. If someone loves a book, they can tweet it to their 5,000 friends on Twitter, and within seconds the author receives incredibly powerful viral promotion.
A few weeks ago, I gave a presentation to a group of NYU students, titled "How Indie Ebooks Will Transform the Future of Publishing" (click to view the presentation).
As I shared with them, I think we are on the verge of a renaissance in publishing as the forces of self-publishing and ebooks collide to offer authors and publishers more opportunities to reach readers than ever before.
The distribution of ebooks is becoming fully democratized. I'm humbled to know Smashwords has played a small role in helping this day come, and I'm excited by a sense that after two and a half years, we're still only getting started.
We will see radical change in publishing in the next three to five years. Within five years, and probably sooner, I think ebooks will account for at least 50% of all trade book sales. Reading is moving to screens, and this opens up exciting possibilities to introduce millions of new readers to the joys of books.
21 comments
Vonna Harper says:
August 4th, 2010 at 12:33 pm
Awesome blog! Talk about comprehensive. A couple of observations. A friend and I were discussing what Smashwords actually looks like and where its located. I envision a machine resembling a coffee roaster that takes up a spare room in your house.
Sorry. Had to have a little fun there.
On a more serious note, do you keep track of sales in the various genres and if so, where do you see the strongest sales? Anything that surprises you, perhaps an unmet reader need a handful of writers are filling?
Mark Coker says:
August 4th, 2010 at 4:04 pm
Hi Vonna,
Smashwords actually has an office in Los Gatos, Calif (where I'm writing you from now), though most of our operations are virtual and I'm rarely here in the office.
It's tough to pinpoint by genre. Our two best selling authors do science fiction and fantasy, though we probably sell more romance overall. Erotica is popular, but so are how-to books. In the end, it really comes down to the author's marketing and the ability of their book to resonate with an audience.
Shayne Parkinson says:
August 4th, 2010 at 4:54 pm
Thanks for the great interview!
Putting my books on Smashwords is one of the best writing decisions I've ever made.
PatriciaW says:
August 4th, 2010 at 4:57 pm
Great post! I've got to include this one in my weekly roundup. I'd heard of Smashwords but really didn't understand what it was all about. Mark Coker does a great job of explaining his product as well as forcing writers to consider non-traditional options.
Gerald M. Weinberg says:
August 4th, 2010 at 4:58 pm
Strange you should publish this interview on the Ninc website, an organization for which most smashwords authors do not qualify.
What are you trying to do by this?
Melinda Thompson says:
August 4th, 2010 at 5:03 pm
No doubt Smashwords is revolutionizing the publishing industry. Now the crowd can play the role of editor as the best books rise to the top with higher rankings ala Trip Advisor.
Nirmala says:
August 4th, 2010 at 5:41 pm
As an author, I can report that Smashwords is great. I love being able to publish my ebooks on several different ebook stores without having to learn a lot of different formatting requirements.
Mark and his crew are a pleasure to deal with. They answer questions promptly and are creating a great way for authors to put their work out there in front of more readers.
(PS You can check out my profile page on Smashwords with my spiritual ebooks including a free ebook of spiritual poetry at http://smashwords.com/profile/view/Nirmala )
Vonna Harper says:
August 4th, 2010 at 5:42 pm
Gerald, as a longtime Ninc member and someone who occasionally convinces industry pros to blog on our site, I want to address your comment. For one, Mark was approached by a Ninc member. He didn't come knocking on our doors.
In addition, just because a publisher doesn't 'fit' within Ninc criteria doesn't mean Ninc members shouldn't become knowledgable about what outside the box publishers provide. The publishing world is changing faster than any of us can keep up with, and we owe it to ourselves to become informed about those who are part of that change.
Mark Coker says:
August 4th, 2010 at 7:35 pm
@Vonna, our office is here in Los Gatos, Calif., but in terms of what it looks like, it's an ordinary office. Our technology is actually hosted off-site, and it comprises a lot of software that powers our ebook publishing and distribution and platform. In terms of sales by genre, it'll all over the map. Two of our best-selling authors do sci fi & fantasy. Thrillers and Romance are also popular. We publish and distribute everything, from single short stories to epic novels, as well as anything you can think of in non-fiction and poetry. To sell well, it all comes down to your marketing and your ability to write a book that resonates with your target audience.
@Gerald, Vonna did a great job of answering the question. I'll just add that the rules of publishing are changing quickly, and I think it speaks well for this organization that one of its members so kindly invited me to share a little about Smashwords with fellow Novelist Inc members. I welcome the opportunity for closer collaboration between Smashwords, Novelists Inc and any other organization that helps authors advance their careers. We're all committed to reaching readers with great books, so I think there's much we can achieve together working toward these common goals.
Rebecca J. Vickery says:
August 4th, 2010 at 7:42 pm
As a Smashwords author, I appreciate Mark Coker and his willingness to do these interviews and appear on blogs to share about the new options Smashwords is offering for authors, readers, and publishers.
I agree that the face of publishing is changing and those who do not get on board will be left behind. Even those traditional publishers who can see the 'writing on the wall' are beginning to hop on this fast moving train.
And who better to decide the merits of a book than the readers?
Zoe Winters says:
August 4th, 2010 at 11:20 pm
Great interview, Mark!
I LOVE this line about DRM: "Can you imagine buying a paperback book, only to learn you can only read it in bed but not on your couch or the beach?"
Also, I think my issue with author services companies isn't whether or not what they are offering is "scammy" or "vanity." It's simply that it hurts the indie author's bottom line. When you can learn a little something, or outsource to individual human beings who can meet your needs better, it's just better for your business.
Having said that, if an author decides to use LuLu or AuthorHouse, or whatever, I don't think they are bad or stupid, but they aren't going to make as much money, and they won't be able to price their book competitively with what NY pubs price the same book format. And that's important.
Melanie Jackson says:
August 5th, 2010 at 12:18 pm
The dh and I are recent converts, but we say thanks daily for this service. I do traditional paper publishing but also have some 'niche' books that deserve to see light of day. So, again, thank you.
Marianna Jameson says:
August 5th, 2010 at 12:22 pm
Really interesting piece. Thanks!
Terry Odell says:
August 5th, 2010 at 3:55 pm
I put two short stories on Smashwords recently. The instructions were easy enough to follow, and I like having a place for some things that don't fit anywhere else. I'm hoping to get my recently remaindered novel up there, just as soon as I confirm I have all the rights.
Nancy Herkness says:
August 5th, 2010 at 6:53 pm
Fascinating blog post! I have a whole new perspective on Smashwords. I've heard your company's name mentioned on the NINC loop recently and wondered exactly what everyone was talking about. Now I know, in detail. Many thanks for the excellent overview. (I was appalled and amused by the whole Private Label Rights issue, something I'd never heard of before.)
EC Sheedy says:
August 5th, 2010 at 10:13 pm
Great blog. Thank you, Mark. It seems there is an endless amount to learn about *new* publishing, and any light cast on it is very welcome.
Laurean Brooks says:
August 5th, 2010 at 11:37 pm
Thank you for keeping us authors so well informed and up-to-date on e-books and the future of publishing. I'm proud to be a Smashwords author.
I'm with you; readers should have the chance to decide whether a book is good or not. After all, those are our buyers and our fans.
I appreciate your integrity and willingness to help new authors get a start. Keep up the good work!
God bless you!
Diane Craver says:
August 8th, 2010 at 8:42 pm
Thanks, Mark, for sharing how you started Smashwords! I'm glad you did this and am grateful to have this option as an author! I love having a ebook on Smashwords.
Gail says:
August 13th, 2010 at 2:15 pm
Mark thank you for starting Smashwords. Its a great concept, and I love your attitude.
Jule Rizzardo says:
January 24th, 2011 at 1:17 am
I can't say enough good things about being an author who works with Smashwords. It's exciting and liberating, but gives great purpose to your work when you see the reach you can achieve online!
Louis Shalako says:
June 29th, 2011 at 10:41 pm
I'm a Smashwords author. Thanks for addressng the issue of spam-ebooks, I've read about them elsewhere. Good interview.


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These starters have severe 1st inning issues. Going back to last year, how many 2-run and 3-run deficits do they find themselves in? It's just ridiculous.
"Ill kind of have a foot on the back of my own butt. Thats just how I do things. -- Bryan Price, 10/22/2013
This seems like a good night for the explosion this team needs.
Ok, now that that's done, it's time for the standard "3 up/3 down" reds half of the inning. If Garcia throws more than 12 pitches this inning I'll be stunned.
Juan Francisco just hit a 2 run bomb, 2nd dinger of the year.
2014 predictions:
99-63 WS champs (Cards take 2nd WC, Mil 3rd, Pit 4th, Chi 5th)
Bruce/Votto neck and neck MVP race (neither takes it)
Bailey CYA winner
Hamilton ROY & GG
These guys are going to have to get mad, play with a little fire. They look lifeless out there.
"You can't sit on a lead and run a few plays into the line and just kill the clock. You've got to throw the ball over the damn plate and give the other man his chance. That's why baseball is the greatest game of them all." -Earl Weaver
Zack Cozart just demanded a trade.
Losing is a disease
Last edited by klw; 04-18-2012 at 09:45 PM.
2014 predictions:
99-63 WS champs (Cards take 2nd WC, Mil 3rd, Pit 4th, Chi 5th)
Bruce/Votto neck and neck MVP race (neither takes it)
Bailey CYA winner
Hamilton ROY & GG
Bruce got a hit! Breaks a 0-19 stretch!
Board Moderators may, at their discretion and judgment, delete and/or edit any messages that violate any of the following guidelines: 1. Explicit references to alleged illegal or unlawful acts. 2. Graphic sexual descriptions. 3. Racial or ethnic slurs. 4. Use of edgy language (including masked profanity). 5. Direct personal attacks, flames, fights, trolling, baiting, name-calling, general nuisance, excessive player criticism or anything along those lines. 6. Posting spam. 7. Each person may have only one user account. It is fine to be critical here - that's what this board is for. But let's not beat a subject or a player to death, please.


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November 28, 2014
OKLAHOMA CITY (AP) - Republican lawmakers in Oklahoma may have unwittingly opened the door to a satanic statute when they approved a Ten Commandments monument for the Statehouse steps.
A spokesman for the New York-based Satanic Temple notified the state's Capitol Preservation Commission that it wants to donate a statue to go next to the Ten Commandments monument. It's planning to submit one of several possible designs this month. Spokesman Lucien Greaves says one potential design involves a pentagram.
The Legislature authorized the privately funded Ten Commandments monument in 2009. It was placed on the Capitol grounds last year, although legal experts who questioned its constitutionality. The Oklahoma chapter of the American Civil Liberties Union has filed a lawsuit.
But Greaves says the move opened up a public space for the satanic group.
(Copyright 2013 The Associated Press. All rights reserved. This material may not be published, broadcast, rewritten or redistributed.)
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Check your lens if you're not living the life you love
- Written by Lucy Shaw
Dear Lucy: I do not love the life I am living now, period. I read your column, I love it, but the truth is that I don't like anything about my life right now. I am so disgusted with myself because I cannot shake these feelings of unhappiness. Help!
– Signed: KB
Dear KB: Your letter was longer but I shortened it for the sake of the column. The word perception is defined as how we see things. How we see things has a lot to do with what I call the "lens" of perception, or what we are expecting to see. Perception is also colored by time. Are we seeing through the lens of the past, present or future?
You are simply speaking of a bad case of discontent. Discontent with the present is a wonderful indication that it is time for a change, time to ask yourself the hard questions, time to be true to yourself. Most of all, discontent drives us to make a move.
When the discomfort becomes unbearable many of us will finally move. That is negative motivation. That is depending upon outward circumstances and an uncomfortable environment to make decisions for us. That is not living in the ever-present now and now is all we really have.
A much better motivation is to be true to yourself, your own desires, your own talents, self-appreciation and beginning to create a life that you can love. If you don't like the one you are living, then be honest, take full responsibility and make one that you can love. Only you can do this for you.
Are you stuck in the past? That's probably guilt and unforgiveness. Guilt over past mistakes, should'a, could'a and didn't. Let them go and forgive yourself for every past mistake.
Stuck in the future? Then you are stuck in a fear of the present. We all have times when we don't trust ourselves to make right decisions and it seems easier to just daydream about not being in the reality of the moment. However, it is what you think and do right now that creates your future.
If you are not happy in your now, not loving the life you are living, then your spirit is simply asking and urging you to do something different, to perhaps be with someone different, be in another place. Focus on being true to what you are feeling and only make the decisions that have to be made right now. Don't waste your precious now deciding on what can be decided next week. Listen closely to your soul's urging. Give God credit for having great intentions for your life! Trust yourself to listen, interpret, to be honest, faithful and obedient.
Every path is a path of and for perfecting us. I look back on the experiences that I felt at the time were horrific mistakes ten years ago. Now, I see them with perfect clarity, knowing that they were not mistakes. They were corrections on my path. Had I not endured them and allowed myself to find the lesson in them, I would not be who I am today and I would not like myself nearly as much as I do.
Believe it or not, the world is actually a friendly place and God has a plan for each of us. Jeremiah 29:11 tells us, "for I know the thoughts that I think toward you, saith the Lord, thoughts of peace, and not of evil, to give you an expected end."
God's expected end for you is good. Why not spend your time in the present moment with your thoughts in line with God's thoughts of peace for you? Allow and accept an expected end of goodness.
The greatest power you have is the power to choose...the power to decide. Today you can decide for peace and joy in your life. It is simply a decision and one that you will have to use your will to affirm over and over until you break the habit of believing that you don't deserve to be happy right now. I will be doing a seminar on the "Power of Will" on in Wednesday through Friday (July 20-22) at First Unity Church. You may call my office for details, 901-907-0260.
The time for living is NOW!
(For help with the feelings that get in the way of prayer and peace of mind, get Lucy's new book, "BE NOT ANXIOUS." Order it directly from her at 901-907-0260 or go to her web site www.heartworks4u.com.)


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Number of Designs: 1 rug
Approximate Design Size: 30" diameter
Designer: Anne Halliday
Original Publication: Leisure Arts Leaflet #2269, Lace Rugs to Crochet
Skill Level: Intermediate
Description: The perfect size for a more intimate space, this lovely lacy Picot Rug would make a beautiful addition to your home decor. Accented with braid, it is crocheted using three strands of worsted weight yarn and sizes N (9.00 mm) and Q (15.50 mm) hooks.
Product Type: Digital Download
© Copyright 2014 Leisure Web. All Rights Reserved.


text:
Evaluation of a New Anti-cancer Vaccine for Patients With Non-small Cell Lung Cancer, After Tumor Removal by Surgery
This study is ongoing, but not recruiting participants.
Information provided by (Responsible Party):
ClinicalTrials.gov Identifier:
First received: July 8, 2010
Last updated: November 6, 2014
Last verified: October 2014
- Full Text View
- Tabular View
- No Study Results Posted
- Disclaimer
- How to Read a Study Record
No Study Results Posted on ClinicalTrials.gov for this Study
|Study Status:
|This study is ongoing, but not recruiting participants.
|Estimated Study Completion Date:
|December 2014
|Primary Completion Date:
|October 2011 (Final data collection date for primary outcome measure)


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Little, Brown & Company (May 2010)
Amber Appleton lives in a bus. Ever since her mom's boyfriend kicked them out, Amber, her mom, and her totally loyal dog, Bobby Big Boy (aka Thrice B) have been camped out in the back of Hello Yellow (the school bus her mom drives). But Amber, the self-proclaimed princess of hope and girl of unyielding optimism, refuses to sweat the bad stuff. Instead, she focuses on bettering the lives of her alcoholic mother and her quirky circle of friends: a glass-ceiling-breaking single mother raising a son diagnosed with autism; Father Chee and The Korean Divas for Christ (soul-singing ESL students); a nihilist octogenarian; a video-game-playing gang of outcasts; and a haiku-writing war vet. But then a fatal tragedy threatens Amber's optimism—and her way of life. Can Amber continue to be the princess of hope?
With his zany cast of characters and a heartwarming, inspiring story, debut YA author Matthew Quick builds a beautifully beaten-up world of laughs, loyalty, and hard-earned hope. This world is Amber's stage, and Amber is, well…she's sorta like a rock star.
- Fox Searchlight is developing SORTA LIKE A ROCK STAR for film
- 2011 Michigan Library Association Thumbs Up! Award Winner
- 2011 Amelia Elizabeth Walden Book Award for Young Adult Fiction Finalist
- **Starred review** School Library Journal
- 2011 YALSA Best Fiction for Young Adults
- 2011 Texas Tayshas Reading List pick
- 2013 Louisiana Teen Readers Choice nomination
- Bank Street, The Best Children's Books of the Year, 2011 edition. (Fourteen & Up)
- Indigo Top Ten of 2010: Teen Fiction
- 2010 CYBILS Young Adult Fiction Award Nominee
- Gold Star Award for Excellence, Teens Read Too
- Listening Library purchased the audio rights at auction.
- **Starred review, audio book** School Library Journal
- Translated into Polish, Portuguese (Brazil), Dutch, and published in the UK by Headline
- 2012-13 Washington State Evergreen Young Adult Book Award Nominee
- 2012-13 Missouri Gateway Award Final Nominee
- 2013 Garden State Teen Book Awards Nominee
- 2013 Pacific Northwest Library Association Young Readers Choice Award Nominee


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Implementation guides have a relatively low level of authority in the government GAAP hierarchy in SAS no. 69, but they have become increasingly vital to CPAs who must apply GASB standards in preparing and auditing the financial statements of state and local governments.
Individual professionals have a responsibility to comply with higher-level authoritative guidance, in accordance with the GAAP hierarchy, if they determine that a conflict exists between an implementation guide and more authoritative guidance in GASB statements of standards or interpretations.
Since 2003, GASB has issued a Comprehensive Implementation Guide each year with questions relating to existing standards added, deleted or modified as the staff and the board deem necessary. This means financial statement preparers and auditors must stay abreast of the guide's ever-changing content.
Craig D. Shoulders, Ph.D., is a professor of accounting at the University of North Carolina at Pembroke. Robert J. Freeman, CPA, Ph.D., is the distinguished professor of accounting at Texas Tech University. Their e-mail addresses are firstname.lastname@example.com and email@example.com, respectively.
A standard setter's job is far from complete when it issues a new accounting statement. Sure, the drafters may have a clear understanding of the official language, but it's almost impossible to conceive of every practical effect the new rule will have on how financial statement preparers do their jobs. That's where GASB's implementation guides come into play.
The Governmental Accounting Standards Board (GASB) issues the guides, which are staff "question and answer" (Q&A) documents. They are intended to reflect the GASB staff's understanding of the board's intent when it adopted the related statements. In recent years, the board issued the guidance more contemporaneously with the adoption of new standards to provide immediate answers to the rank-and-file who must apply the new rule.
Implementation guide projects are announced publicly, and the draft is exposed to the board and an advisory committee. However, implementation guides do not receive the public exposure and input required in adopting statements, interpretations and technical bulletins. Although an implementation guide will not be issued if a majority of the board members object to its issuance, the guides are not adopted by the board but are issued under the authority of the GASB director of research and technical activities.
Implementation guides have a relatively low level of authority in the government GAAP hierarchy (only "other accounting literature" is lower), but they have become increasingly vital to CPAs who must apply GASB standards in preparing and auditing the financial statements of state and local governments. This article discusses the growing importance of the guides, provides an update of the most recent Comprehensive Implementation Guide, and points out the responsibility of preparers to carefully evaluate and apply the latest guidance it contains.
EXPANDED ROLE Two recent developments have made the guides critical to understanding and properly implementing government GAAP. First, the guides' breadth of coverage has become increasingly more comprehensive. Second, the advent of the "comprehensive" implementation guide means that:
New questions (and thus new guidance) can be added periodically without the need for a substantial enough body of questions to justify a separate guide.
Old questions can be deleted or their answers can be modified.
The guidance in guides on a specific statement can be incorporated directly into the revisions of the comprehensive guide.
BREADTH OF COVERAGE In GASB's earlier years (the board was founded in 1984), individual implementation guides were issued covering only a specific standard or closely related standards on a specific topic (for example, deposits and investments, cash flows, risk financing, reporting entity, pensions and investments). The individual guides were issued only if there were substantial questions regarding the application of the specific standard, typically were not developed and issued until some time after adoption of a statement, and were relatively infrequent.
Implementation guides originally were intended to be static documents. Once issued, they were not revised. GASB issued six static guides between 1991 and 1998. These six guides (the latest on GASB Statement no. 31) contained questions relating to a total of eight statements. Thus, of the first 31 GASB statements, eight were addressed in static individual implementation guides.
Since 2000, GASB has issued five individual guides that contain questions related to at least 10 of the 18 statements issued since that time. This is in large part because GASB Statement no. 34 is a far-reaching document. The statement, titled Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments, was described by then-GASB Chairman Tom L. Allen as "the most significant change in the history of governmental accounting." Statement no. 34 has been amended by several other documents, and two of the five implementation guides were Statement no. 34-related guides.
The integral role that implementation guides now play in setting and applying GAAP is demonstrated in the timing of the development and publication of the most recent individual implementation guides. The first several individual implementation guides were issued after—typically well after—the related statement's effective date in response to issues that arose during the initial implementation process. In contrast, recent guides have often been drafted during the later stages of adopting the related statement and are published before the effective dates of the new rule. Likewise, questions on new statements that are not the subjects of new individual implementation guides typically are added to the comprehensive guide soon after the statement is issued.
COMPREHENSIVE IMPLEMENTATION GUIDES Beginning in 2003, GASB has issued a Comprehensive Implementation Guide each year. The first comprehensive guide included both the still effective guidance of the individual (specific topic) implementation guides and additional questions not included previously. Since the Comprehensive Implementation Guide is not a static document, but is revised annually, most new standards eventually result in changes to the guide's questions and answers. Questions on standards that are unrelated to one of the statements covered by individual implementation guides are added to the final chapter of the latest edition of the comprehensive guide. Again, questions relating to existing standards can be added, deleted or modified as deemed necessary by GASB staff with each revision.
Virtually every standard issued after GASB Statement no. 31 is the subject of (1) at least a limited number of staff questions and answers in either the Comprehensive Implementation Guide or (2) a new individual guide developed for that specific standard. This is true of every standard issued after GASB Statement no. 34 except the most recent two—GASB Statement no. 48, Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues , and Statement no. 49, Accounting and Financial Reporting for Pollution and Remediation Liabilities. Questions on those statements likely will be included in the next revision.
Another consequence of publishing an annual update is that the guidance is not static; it can change even if no new standards are issued. Changes to the comprehensive guide have included:
Incorporation of new questions related to new standards (including addition of the questions from new individual guides).
Deletion or modification of questions in prior guides as a result of new standards.
Addition of new questions related to existing guides on specific statements even though no new standard amending the statement covered by the guide has been issued.
Deletion of questions or modifications of previous questions and responses in the previous Comprehensive Implementation Guide even though no new standard has been issued related to the question.
Practitioners, however, still need the individual guides until they have been included in the comprehensive guide.
ANNUAL UPDATES Given the increasing importance of implementation guides and the annual changes in the Comprehensive Implementation Guide, financial statement preparers must stay abreast of the ever-changing content. The Exhibit provides a detailed analysis of selected guidance provided in the new questions included in its most recent (2006) update.
A government should expense all preservation costs. Preservation costs include the:
• Cost of construction of a new bridge adjacent to a similar old bridge being replaced
• Cost of tearing down and removing the old bridge
Capitalize any portion of the new bridge cost associated with increased capacity or efficiency.
The liability
• Reduces restricted net assets if funded with restricted assets
• Otherwise, reduces unrestricted net assets
• Should be disclosed as restricted by enabling legislation in the report of the taxing governments
• Is externally restricted for the other governments with which the tax(es) are shared
A corresponding amount of the bonds should be used to calculate restricted net assets, not deducted from invested in capital assets, net of related debt.
If a budget is not legally adopted for the General Fund, a budgetary comparison is not required.
The same is true for major Special Revenue Funds.
Restatement of beginning net assets and affected note disclosures is required.
Treatment as a current-year addition to capital assets is prohibited.
• Most are reported with the governmental activities debt.
• This question describes general obligation bonds that should be reported as business-type activities debt—i.e., general obligation bonds that were issued to finance enterprise fund assets, are being accounted for in enterprise funds, and are being repaid with enterprise fund revenues.
Maturity (becoming due and payable) of the compensated absence liability determines the timing of expenditure and liability recognition in governmental funds.
• That were in effect on Nov. 30, 1989
• Without giving effect to amendments after Nov. 30, 1989.
For additional questions and analyses, visit www.aicpa.org/download/pubs/jofa/june2007/implementationQs.pdf .
A CAVEAT While the guidance in GASB's various implementation guides is sound, well documented, and not apt to be questioned, individual professionals have a responsibility to comply with higher-level authoritative guidance if they determine that a conflict exists between an implementation guide and more authoritative guidance in GASB statements of standards or interpretations (see sidebar "The GAAP Hierarchy"). Although such conflicts are rare, professionals must be aware of that possibility given the volume and variety of questions addressed and the difficulty of determining and clarifying the board's intent after the fact. If preparers or auditors do not understand or agree with the guidance in an implementation guide, they should communicate their concerns to GASB staff. In the meantime, they normally should follow the guidance.
In establishing the proper accounting treatment of a transaction or event, certain sources are accorded higher levels of authority than others. With regard to GASB standards, the GAAP hierarchy is defined in Statement on Auditing Standards (SAS) no. 69, The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles (AICPA, Professional Standards, Vol. 1, AU sec. 411.12, and AU sec. 411.13). The paragraph titled "Application to State and Local Government Entities" instructs practitioners to refer to authorities in the following order of importance:
The annual revisions of the Comprehensive Implementation Guide provide an opportunity for GASB staff to refine, revise or even eliminate previous guidance when new standards or further experience and information indicate such revisions are appropriate. GASB staff indicates changes in previous guidance at the end of each individual question using a notation that provides the history of the development of the question and response as well as in the "Finding List of Original Questions and Answers" contained in the guide's appendix. Further, Appendix A of the guide provides more detailed information about the additions to, deletions from, and amendments to questions in the most recent previous Comprehensive Implementation Guide. Appendix A of the 2006 Comprehensive Implementation Guide contains five pages of summaries of changes.
As the Comprehensive Implementation Guide is updated, preparers and auditors should be particularly attentive to any significant changes in previous implementation guide responses. Awareness of these changes is needed to apply the standards properly in the current period and to recognize accounting changes that result from applying the new guidance in the current year after applying the original guidance in prior years.
CONCLUSION GASB implementation guides provide an extremely valuable service to preparers and auditors, cover an ever-growing range of issues, and address application of the standards to practical problems encountered in practice. The Comprehensive Implementation Guide is a particularly useful resource but requires users to be alert to year-to-year changes. GASB attempts to identify these changes clearly. New individual implementation guides are essential to planning the application of new statements. It is important to remember that while implementation guides are less authoritative than most other portions of professional literature, they address topics not covered elsewhere. Finally, they should be used in an especially thoughtful and informed manner.
Conferences Governmental Accounting and Auditing Update Conference (GAAC) East, Aug. 20–21, Washington, D.C.
Governmental Accounting and Auditing Update Conference (GAAC) West, Sept. 17–18, Tempe, Ariz.
CPE Governmental Accounting and Auditing Update 2007-2008 Edition (Paperback #736477, DVD/Manual #186483).
Publications State and Local Governments—Audit and Accounting Guide (#012666JA).
State and Local Governmental Developments—Audit Risk Alert (#022436JA).
Auditing Governmental Financial Statements: Programs and Other Practice Aids (#006602JA).
State and Local Governments—Checklists and Illustrative Financial Statements [Subscription] (#WSG-CL).
For more information or to place an order, go to www.cpa2biz.com , or call the Institute at 888-777-7077.
Web site AICPA's Governmental Audit Quality Center, www.aicpa.org/GAQC


text: My Lords and Ladies For those returning from GW - did anyone load the List field ropes? they were in a white 5 gallon bucket. I thought they came back on my trailer but I cannot find them. Therefore, I am hoping someone else loaded them up and brought them back - otherwise I will have to replace the ropes. Alric


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Our host has upgraded their software and our forums are no longer compatible with what they use. Due to a busy life on my part, it's going to be at least July before I can look into correcting this. For now please use the Facebook group
for any topics of importance. PM
for access.


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Are you a musician? Is your group having issues? Ask Fan Landers! Critic Jessica Hopper has played in and managed bands, toured internationally, booked shows, produced records, worked as a publicist, and is the author of The Girls' Guide to Rocking, a how-to for teen ladies. She is here to help you ... More >>
Jen Deveroux The local party promoter invites you to Sharks and Minnows Saturday, June 30, at the Phoenix Place Hotel and Suites at 2 p.m. When you put your key in the ignition and turn on the radio, what station would play right now? I don't listen to the radio. What's the first album ... More >>
New Times has come here to chew bubblegum and kick ass -- and we're all out of bubblegum.New Times writers and designers have been nominated sixfold for this year's Association of Alternative Newsmedia's AltWeekly Awards.This comes a month after raking in 30 journalism awards, including first-place ... More >>
I can't even start writing this blog without thinking about what an utter hypocrite I am. When I was 12, I obsessed with the Backstreet Boys. I may or may not have wished my Nick Carter poster a good night as I went to sleep. I felt like their music spoke to me the same way Fleet Foxes or Sufjan St ... More >>
There are certain artists whose appeal and popularity I could never seem to justify. To no avail, I've tried to be open-minded and give them a chance time and time again.I'll never know why the whole world thinks Arcade Fire is the bee's knees. Nor do I think Lana Del Rey's music is anything spec ... More >>
New Orleans bounce queen Big Freedia opened recent track, "Almost Famous, with a succinct and powerful line: "I'd like to thank all my fans /And all my haters /For making me famous." Beef is beneficial for both parties involved: Music outlets love covering it, fans love chiming in, and any collate ... More >>
Want to know what new release discs and platters are moving across the Valley at local record stores? We've got you covered with another installment of What's Selling. Contrary to popular belief, CD's and vinyl are moving off of music store shelves just fine. According to a report in the Washing ... More >>
Some sort of famous bassist..."This year is going to be different." That's what you told yourself last year, isn't it? Well, just because you have the desire and will to make a New Year's Resolution doesn't mean you have the will to actually get it done. It's pretty easy to make Wishtown you ... More >>
Ty SegallWelcome to another installment of Up on the Sun's 2011 Review. Over the next week, we'll be counting down our favorite songs, shows, national and local releases of 2011. Enjoy! Is it just me, or was 2011 weird? Like, really weird? Lou Reed and Metallica made an album together. It w ... More >>
Bon IverWelcome to another installment of Up on the Sun's 2011 Review. Over the next week, we'll be counting down our favorite songs, shows, national and local releases of 2011. This installment comes from Mike Escoto, who contributes to Up on the Sun and is one of the main perpetrators over ... More >>
Michael KiwanukaWelcome to another installment of Up on the Sun's 2011 Review. Over the next week, we'll be counting down our favorite songs, shows, national and local releases of 2011. Enjoy! I'm already regretting this one. I left so much off this list it hurts, deserving songs from the li ... More >>
White DenimWelcome to another installment of Up on the Sun's 2011 Review. Over the next week, we'll be counting down our favorite songs, shows, national and local releases of 2011. This installment comes from Christina Caldwell, who came on board as a major contributor to Up on the Sun this y ... More >>
Kurt Vile at the Rhythm RoomWelcome to another installment of Up on the Sun's 2011 Review. Over the next week, editor Jason P. Woodbury and the staff will countdown their favorite songs, shows, national and local releases of 2011. A lot of people imagine this job as nothing but us writers lo ... More >>
It's hard to believe that the same year that brought the bone-chilling beauty of Fleet Foxes' Helplessness Blues and Bon Iver's self-titled release produced the musical pairing pictured above. Yes, Jack White and ICP, the combination that no one -- not their fans, not the critics, not even the Lo ... More >>
When our sister paper The Village Voice publishes the results of its annual Pazz & Jop poll next February, there will be three or four albums that invariably get a nod on every ballot. See: Fleet Foxes' Helplessness Blues, Jay-Z and Kanye West's Watch the Throne, and Girls' Father, Son, Holy Ghost. ... More >>
October is a great time of year for a few different reasons. You've got the Arizona State Fair, Oktoberfest, the weather starts to get nice outside, and most importantly, it's now Octobeard. For those not familiar with Octobeard it's defined by urbandictionary.com as: A celebration of facial hair ... More >>
Maria VassettBon IverBon Iver, Fleet Foxes, and The Walkmen Comerica Theatre Thursday, September 15, 2011 It feels like I've been discussing the term "indie" with a lot of people lately. Last week's Foster the People show spurred a lot of the conversation, which basically boils down to this: ... More >>
In this week's issue Nicki Escudero brings you the story of The New F-O's, who are taking the Old Town Scottsdale scene by storm with dance-friendly hip-pop. In our Shrapnel section Mike Escoto pontificates on the Bon Iver/Fleet Foxes gig (which may well be the Superbowl of indie concerts), and ... More >>
They Might Be Giants' new album, Join Us, comes out today. If you've only been following TMBG for the past four or five years, you might be under the impression that this Brooklyn-based band is a children's music group. That would be understandable, considering Join Us is the first TMBG album si ... More >>
Cannonball Pool Party Kickoff The hipster pool party is officially back. The promoters of Sticky Fingers and Retro Hi-Fi have come together for the all new Cannonball Pool Party at the Lexington Hotel. The summer's remaining Sunday afternoons are going to be all about looking hip, taking a di ... More >>
Ade KassimNightlandsThe Sail InnSunday, July 3, 2011My very first thought when Nightlands took the stage last night and began cranking out lush harmonies was "Oh man, this band needs to open up for Fleet Foxes", and I couldn't be any more sincere about that statement. It might seem a bit far-fetche ... More >>
Bon Iver In case you've missed practically every noteworthy blog hyping it, or didn't watch The Colbert Report last night, here's some news: Bon Iver, the band, released Bon Iver, the album, today. It's the band's second outing, and technically the first that was recorded as a band and not just ... More >>
In the 24-hour news cycle, it can be difficult to keep up. We have the solution. Check back on Valley Fever every evening for highlights from each of New Times' blogs. Today's entries:
Fleet Foxes, Helplessness Blues Want to know what new release discs and platters are moving across the Valley at local record stores? We've got you covered with another installment of What's Selling. Looks like Fleet Foxes are doing pretty well this week, with their heady folk album Helples ... More >>
Fleet Foxes - Helplessness BluesI have to admit that it kinda feels odd now that the second album from Seattle indie/folk rockers Fleet Foxes -- Helplessness Blues -- has finally been released. As I so dutifully reported last week, the album leaked over a month ago. In that time, I allowed Helple ... More >>
Dammit, Scumbag SteveLet's go ahead and start this whole thing off with a rhetorical question: is there any one thing more subjective than one's taste in music? Probably not. Taste in music is like a snowflake -- everyone has their own, unique set of genres and bands that they enjoy listening to ... More >>
Fleet Foxes - Helplessness BluesIt's widely known that the sophomore release from Seattle-based folk/indie rockers Fleet Foxes -- Helplessness Blues -- leaked approximately a month ago. This news was actually met with a sigh of relief from Robin Pecknold and his bandmates as they had been working ... More >>
Toro y MoiDid you know that a third of a year is called a tertile? Now you do!The first tertile of 2011 (great word, right?) comes to end at the close of this month, which seems like a good time to get caught up on the best songs from the first part of the year. Hey, it's never too early for a be ... More >>
An internal Jive Records memo that contains information about Britney Spears' upcoming album has been leaked, according to Rolling Stone.The memo stated that Britney's album will be released on March 15. It also revealed collaborations with Dr. Luke and Max Martin.The majority of the information ... More >>
Feather headdresses were the hot accessory of 2010 music festivals.While music festival season is pretty much wrapped up for the year up, there's still plenty to get excited about since next year's festivals are being planned.Announcements have been rolling out one after another this past week. B ... More >>
Shawn AndersonJ. TillmanBy Mike EscotoJ. Tillman is perhaps best known as being the drummer of Seattle based folk-rock group Fleet Foxes. A fact that regional concert promoter Stateside Presents was probably banking on to bring in an audience to Modified Arts on Monday night. But to identify J. ... More >>
Do y'all smell that? No, it's not the repulsive scent of the titanic dump those Pittsburgh Steelers bastards dropped on the PHX's collective hopes and dreams for Super Bowl championship. I'm talking about something much, much better: The glorious smell of freshly released albums. The post-Christ ... More >>
Coachella's 2009 official lineup is officially out -- as of 3:15 this morning, says Michael Lopez. Here it is: Girl Talk, Crystal Castles, The Knux, Fleet Foxes, Lupe Fiasco (that's, in order, five of my 10 favorite records of 2008) plus The Black Keys, Late of the Pier, The Yeah Yeah Yeahs, Gasligh ... More >>
The first batch of bands for the hottest music festival around, the Coachella Valley Music and Arts Festival, has been leaked. Confirmed Artists: the Killers, the Airborne Toxic Event, the Bug, Buraka Som Sistema, Crystal Castles, Drop The Lime, Fleet Foxes, Flying Lotus, Girl Talk, the Hold Steady, ... More >>
It's a safe bet the music aficionados reading this post or new contributor Michael Lopez's posts on Fleet Foxes and Animal Collective are not going to care much about this news, but here on Up on the Sun, we cater to all musical tastes, so it's imperative we share this announcement with you: G. Love ... More >>
As reported on this past Friday, Fleet Foxes have been named the musical guest for this Saturday's episode of Saturday Night Live with host Rosario Dawson. Lorne Michaels booked the band to perform a week after sugary-sweet teen pop-star Taylor Swift graced the stage, ushering in the second time Fle ... More >>
Happy New Year! Up on the Sun and Phoenix New Times have had a lot of lists for you over the past month. Like, more than we can count. Just in case you missed some, here are a few of our favorites:Phoenix's best records of 2008: The best 10 records released in this town last year, including Kinch, ... More >>
It wasn't exactly a banner year for proprietors of the record-slinging shops. Album sales at in general were down 14 percent nationwide from 2007, and this obviously hit brick-and-mortar retailers where it counts. But while folks are increasingly more likely to boot-up CD Baby or iTunes to get t ... More >>
Some of the more well-received albums of 2008 have come from the rainy, bike-loving confines of the Pacific Northwest - a trusty bastion for indie rock and insanely innovative pop. When bands from the two meccas of the Pacific Northwest - Portland, Oregon and Seattle, Washington - emerge onto the na ... More >>
From the this-is-super-cool-but-would-have-been-way-too-much-work-for-us file comes this: Our man Murph has put together a nice assortment of best of 2008 lists by local indie types on his blog, So Much Silence.Jim Adkins of Jimmy Eat World and Kevin Murphy himself are both in love with Frightened R ... More >>
By Noah W. Bailey Picking the best folk and Americana records of the year isn't nearly as hard as discarding those great records that just didn't feel right stuck in the category. Releases by Calexico and DeVotchKa felt far too worldly to pigeonhole as folk or country, for instance, while Blitzen ... More >>
Can an album comprised solely of samples really be an artistic achievement? Honestly, I'm a little bit torn about naming Girl Talk's Feed The Animals the best album of the year. After all, it is a record made up entirely of mashups, so, strictly speaking, there's not a note of new music in this ba ... More >>
By Benjamin Leatherman Here's a rundown of the top 10 best-sellers at Stinkweeds Record Exchange, 12 West Camelback Road, for the week of June 16 to 22. 1. Fleet Foxes, Self-titled (Sub Pop) 2. Wolf Parade, At Mount Zoomer (Sub Pop) 3. My Morning Jacket, Evil Urges (ATO) 4. The Notwist, The Devi ... More >>
By Benjamin Leatherman Here's a rundown of the top 10 best-selling albums at Zia Record Exchange, 105 West University Drive in Tempe, for the week of June 2-8. 1. Weezer, Weezer (Red Album) (Geffen) 2. Disturbed, Indestructible (Reprise) 3. Portishead, Third (Mercury) 4. Death Cab for Cutie, ... More >>


text:
The pilot attempted to take off in the tailwheel-equipped agricultural airplane with a full load of chemical and a full load of fuel. During the takeoff roll the airplane swerved to the left and the pilot was unable to arrest the swerve. The airplane exited off the left side of the runway and impacted a taxiway sign, followed by the collapse of the left main landing gear. The airplane came to rest in an upright position alongside the runway and the pilot was able to exit unassisted. Following the accident the airplane was examined and a loose left landing gear attachment bolt was found, allowing the left wheel to pivot out of alignment during the takeoff roll.
The National Transportation Safety Board determines the probable cause(s) of this accident to be:
Index for Jun2010 | Index of months


text:
Sir Alex bills United vs Real Madrid as "the biggest game you can get in Europe", so ahead of Wednesday's visit to the Estadio Santiago Bernabeu and next month's clash at Old Trafford, we asked United fans around the world for their thoughts on how the games will pan out...
How would you like to see United approach the match?
Peter Bolton, from Timperley, near Manchester, replies: Sir Alex and his staff should do their homework on Real Madrid but not worry too much about them. After all, Jose Mourinho's mob couldn't even win their Champions League group and they're miles behind in La Liga, while we won our group with two games to spare and we're top of the Premier League. We're definitely good enough to knock Madrid out - and they've been knocked out at this stage, the last 16, in three of the last five seasons. Let them worry about us, and let us treat this like any other European away match.
How do we stop Cristiano Ronaldo?
Casper Heiselberg, Copenhagen, Denmark: It will obviously be difficult to tame the monster we created, but I am sure Sir Alex knows exactly how to deal with him. My suggestion is to close him down quickly, be tough on him and instruct our full-backs not to be too attack-minded to avoid missing any of his great runs. He's a strong player, but I am sure the likes of Rafael and Patrice Evra can cope with him.
Who will be United's main threat to Real Madrid and how do we make the most of him?
Zeinab Fawaz, Beirut, Lebanon: That depends on which formation Sir Alex will use. The formation in itself can be our secret weapon and to make the most of our attacking threat, we should go with 4-4-2 in my view. Playing wingers will keep Real Madrid's fullbacks occupied, allowing them little chance to venture forward.
We've got brilliant match-winners in Rooney, Valencia, Nani, Kagawa... but if I had to choose one main threat, and we're really blessed to have two exceptional strikers, I'd go


text:
Alan ProutyVice President of Sustainability and Regulatory Affairs on sustainability.
Alicia DukeDirector of Health & Safety on sustainability.
Don SturtevantDirector of Energy on sustainability.
Erin NuxollSenior VP Human Resources on sustainability.
Terry UhlingSenior Vice President on sustainability.
Our commitment to sustainability
In 1929, young J. R. Simplot began a long career that focused on creating innovative market research niches and improving existing ways of doing business. He adapted emerging technology to improve products, made processes more efficient, and devised uses for material that others considered to be waste.
Today we recognize many of his instincts as precursors to "green" thinking, but at Simplot we've always considered it common sense to use resources sustainably. Producing more with less of Earth's resources has always been good for our business, and it is simply the right thing to do.
This goes far beyond simply establishing a company recycling program, or turning off the lights when everyone goes home. True sustainability comprises meeting the economic, environmental and social needs of our employees and communities, while preserving the opportunity for future generations to do the same.
Our foundation for doing business sustainably is supported by the same three pillars that underpin everything the Company does:
- Respect for resources - Simplot is committed to natural resource protection, reclamation, recycling, and compliance with environmental laws and regulations.
- Spirit of innovation - Simplot places a priority on innovation, in many forms. The Company infuses this mission in all levels of operations to improve efficiency, lower costs and reduce operational impact.
- Passion for people - Simplot supports the well-being of its employees and their communities. The Company is highly dedicated to educational partnerships, philanthropy and volunteerism.
When our children grow up, the world will look different than it does today. Simplot will be even more challenged to feed more people using less acreage, less water, and less energy. Whether we are feeding livestock, improving agriculture, or delivering our food products around the world, our efforts will be bigger than the challenges we face.


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Published by: Solarcentury
Date: 23/08/2011
The £95,000 worth of solar panels donated by the company will bring electricity to 50 schools in Zambia; as part of the charitys' schools programme. SolarAid has equipped 178 schools across East Africa with solar, seeing marked improvements in exam performance and the reduction of fuel bills in those schools with the technology.
Steve Andrews, CEO, SolarAid said: "When SolarAid puts solar panels on a school in Africa, something magic happens: exam results start to improve quickly. Solarcentury's gift of solar panels is enabling our team to bring electricity to 50 schools in Zambia; improving the prospects and hopes of thousands of children. We are incredibly grateful for their vision and generosity.
A further £35,000 has also been donated by Solarcentury to 'Sunny Schools', SolarAid's UK education programme, working with UK primary school teachers to help educate about renewable energy, climate change and development. The 'Sunny Schools' programme is part of Solarcentury's 'Solar4Schools', helping to equip UK schools with solar power. Solar4Schools has worked with over 250 schools to reduce their carbon footprint and electricity bills with solar in the UK, also helping schools go solar in Italy.
Derry Newman, CEO, Solarcentury said: "SolarAid has gone from strength to strength, their work proving that solar power really can empower society. Here at Solarcentury we're working to ensure solar power becomes a key part of our energy mix, and it is clearly making a real difference tolives is in the developing world. We support the work of SolarAid wherever we can, whether it be fundraising, with staff time or management support."
SolarAid's work has two main strands. One, to increase access to solar for schools in the developed world; the other to replace dangerous and expensive kerosene lamps with simple and affordable solar powered lights. By training local business entrepreneurs, the 'Sunny Money' social enterprise programme has now sold 24,272 solar lights and trained over 800 business people, bringing clean power, more disposable income and an employment to many. Adding gravitas to its power, in 2010 'The Solar Lamp', as distributed by SolarAid, was chosen by The British Museum and the BBC as the object that defined the challenges of the modern day world, as part of the series 'The history of the world in100 objects".
Many of Solarcentury's 120 employees have volunteered and raised money for SolarAid since 2006, with 5% of its profits going to the charity. In 2009, Solarcentury and SolarAid won the National Fundraising Award for best Business and Charity partnership and the Corporate Social Responsibility Project of the Year Award at the Charity Times Awards.
For more information on SolarAid and to find out how to join their latest 'Hot 100' fundraising challenge visit www.solar-aid.org
For further information please contact
Charlotte Webster 0207 8030148
About SolarAid
Two of the biggest threats facing humanity today are climate change and global poverty.
SolarAid helps to combat both by bringing clean, renewable power to the poorest people in the world.
Established in 2006, SolarAid works in rural areas across Tanzania, Malawi, Kenya and Zambia;
working with remote and disadvantaged communities, helping them tap into an abundant source
of free, clean and renewable energy – the sun! As well as installing solar on schools, community
centres and clinics, SolarAid also works with entrepreneurs and existing sales networks in facilitating
the distribution of small solar lighting products, which replace harmful and polluting kerosene.
About Solarcentury
Solarcentury is one of Europe's fastest growing and most innovative
solar photovoltaics (PV) companies. It is the UK's most experienced PV
company. The private company was founded by Chairman Jeremy Leggett in
1998. Solarcentury, now over 120 staff, continues to grow rapidly to
meet increasing demand for products and services in the UK and
throughout the EU. The company is led by CEO Derry Newman, ex Managing
Director Sony UK, and based in London, with staff in the UK, France and
Since 1998, Solarcentury has managed the installation of well over 1000
solar PV turnkey projects. Solarcentury has helped over 9,000 homes go
solar through its supply of systems to housebuilders and through its
network of regional associate installers. It is the founding company of
the schools initiative Solar4Schools. In 2008 & 2010, Solarcentury was
named the UK's Fastest Growing Renewable Energy Company by UK's Sunday
Times Tech Track 100. In April 2011 it was awarded a Queens Award for
Enterprise in innovation.


text: The dogs of war! I hear the dogs of war howling from the horizon, hungry and vengeful! Oh, what a grievous error on the part of HE Gavin and his guard... One they will certainly pay for, in blood. Ld. Thomas Logan Macleod squire to Duke Aaron ----- Original Message ----- From: "Russell S" <russellschraeder at yahoo.com> To: <ansteorra at lists.ansteorra.org> Sent: Thursday, June 12, 2008 8:04 PM Subject: [Ansteorra] Missive to HE Chiang > Greetings unto Centurion Gerold and Baron Chiang, my Rhoadd brothers, > > Gerold, it vexes me grievously that your hall has been burned and your > lands pillaged. What did I hear? the unburned portion of your hall > painted with green and white checks? the dung of donkeys smeared on it as > well? This will never do my friend, there must be justice paid in blood > for this. I have heard the rumor around the fire that the swords, shields > and spears of Rhoadd have been pledged to Baron Chiang to aid in his > cause, as he is also a member of our house. Perhaps Baron Gavin should > keep a better hand on his "Civic Guard" if they are so young and eager for > war, and the burning of your hall a mistake. I will send further word > when Rhoadd marches. > > In service I remain, > Lord Ulrich von Brixen > Man-at-Arms to Lord Robert deBray, who is squired to Duke Aaron MacGregor > House Rhoadd > > > > _______________________________________________ > Ansteorra mailing list > Ansteorra at lists.ansteorra.org > http://lists.ansteorra.org/listinfo.cgi/ansteorra-ansteorra.org -------------------------------------------------------------------------------- No virus found in this incoming message. Checked by AVG. Version: 8.0.100 / Virus Database: 270.3.0/1499 - Release Date: 6/12/2008 7:13 AM


text:
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text:
prathimareddy Started The Discussion:
I would like to know what would be the employer contribution towards PF if the basic of an employee is Rs.10000/-. Is it 12% of 10000/-???
I heard that the organisation is liable to contribute towards PF only a maximum of 12% of Rs.7500/-??
I also want to know if the emplyee does not wish to contribute for PF whose basic is more than Rs.7500/-, is it mandatory by the employer to contribute towards PF for the particular employee?
Kindly clarify.
Regarding PF, if the employee basic wages exceeding Rs.6500/-, there is
no liability on the part of employer to pay PF contribution.
If employee joined with less than above basic, continuing service with
more than the basic of Rs.6500/- , employer bound to pay PF contribution
on the Rs.6500/- only (.i.e.Rs.780/-),eventhough his basic salary more
than that.
Hope get clarification on the same.
Satish Raz
Hi Prathima, ceiling was 3500/- upto 01.10.94, then revised to 5000/-. Then it revaised to 6500/- from 01.04.1995. and remains same, further there is no amendment. Satish
wagh_umesh - Member Since: Sep 2006
and IF employee want to contribute 12% on whole 10,000 then employer has to contribute 12% on whole 10,000
Saravana P - Member Since: Jun 2008
Hi,I have a doubt reg contribution to PF.My doubts are:1) Is it mandatory on the part of the employer to deduct PF of Rs. 780/- (12% on Rs. 6500[ceiling amount]), from the salary payable to the Employee, even if the BASIC+DA of exceeds Rs. 6500-/.2) Is it mandatory on the part of the employer to contribute Rs. 884.65 (13.61% of Rs. 6500[ceiling amount]) to the PF Fund, even if the BASIC+DA of the employee exceeds Rs. 6500/-Pls clarify my doubts.Regards Saravana
nilendrachand - Member Since: Aug 2007
As the Law goes, PF has to be deducted @ 12% on Basic+DA subject to a maximum Basic & DA of 6500 if they are submitting the amount with RPFC. But if a company manages its PF through a trust then it can contribute towards PF at the actual Basic+DA, i.e even if it is more than 6500.
shaikhsohail786 - Member Since: May 2008
Dear all, KINDLY FIND NECESSARY FILES ATTACHED ON PF SUBJECT
aditisangam - Member Since: Jan 2008
As per the PF act employer has to contribute 12% as well as employee has to contribute 12% of his (Basic+DA) towards PF. I want to know from that 12% there is a break up of 8.33 % and 3.67%. Towards what does the 8.33 % and 3.67 % go to?
Rajeev Verma - Member Since: Apr 2008
Hi Aditi,
Following are the different Heads of the Provident Fund Account, where the money goes.......
Account No1 (PF) ................................. 12% (of Employee Cont. on Basic+D.A.) + [ (12% of employer's Cont.)- (3.67% or 541.00, which ever is minimum) ]
Account No.2 (Admn charges on PF) .......... 1.1 %
Account No.10 (Pension Fund) .................. 8.33% (Subject to Maximum of Rs. 541.00, Limit being Rs.6500.00)
Account No. 21 (EDLI Charges) ................ 0.5 %
Account No. 22 (Admn. charge on EDLI) ...... 0.01%
yogitapandey007 - Member Since: Mar 2008
Hi all City HR members,
thanks to tell me the celling amount of PF Rs. 6,500/-
but my problem is that which act says the celling amount of PF is 6,500/-
actually i want to give a reply to our ex-employee.
plz help me
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text: HI-TEC Professional Solutions, Inc. is a provider of technology staffing solutions to clients across the United States. Our core focus is Engineering, Information Technology, and Professional Services. HPS, Inc. strives to save our clients time and money while increasing efficiency and productivity. We are able to provide staffing services on a national level as a result of our extensive network. Contact our office today to inquire about our professional services for your company.


text:
Antiques for Sale | Antique Furniture | Antique Fairs | Antiques Listings | Antiques Email Alerts | Websites for Antique Dealers | Contact
Arthur Lee
Tel : 01565 633134
Email : email@example.com
Web : www.arthurlee.co.uk
Web : www.antiques-atlas.com/arthurlee/
Hollingford House
Toft Road
Knutsford, Cheshire WA16 OPD
Open: Tuesday to Saturday, 10am-5pm.
Walnut Rise & Fall Coffee/Breakfast Table
DescriptionQuality Walnut Cross Banded with Herring Bone Stringing Rise & Fall Coffee/Breakfast Table. Size 107cm diameter. 59cm high (coffee), rising to 79cm high (table).
We encourage customers to come and view items at our premises in Cheshire prior to purchase if possible. Knutsford is a pleasant market town and is famous for being the fictional town of 'Cranford' in Mrs Gaskell's classical novel and just 5 minutes from the M6 junction 19. Helen and Vicky now run the family business now in its fourth generation, established in 1919. Our shop is a Georgian townhouse and contains over 300 items of quality furniture displayed over 3 floors. We also have our own customer parking area.
We consider it to be of up most importance when photographing stock items, to ensure the quality and colour is fairly represented, however we are aware that colours on different monitors can be an issue to consider. We are more than happy to send more detailed condition reports and further photographs should you require, alternatively you can speak to either Helen or Vicky before buying.
Our shop telephone number is 01565 633134, opening hours Tues-Sat 10am-5pm. Out of hours messages can be left or e-mails sent at any time and we will contact you as soon as we can.
Size 107cm diameter. 59cm high (coffee), rising to 79cm high (table).Dimensions 1960s
1960sDate Good clean conditionCondition as285a152 / 67005Code 01565 633134Contact £0.00 Price €0.00 $0.00 Euro & Dollar conversion rates as of 25/NOV/2014
Always confirm final price with dealer SoldStatus Arthur LeeSeller
firstname.lastname@example.com 01565 633134Telephone
Send Arthur Lee a message about this item here :
Arthur Lee, 2014
© Antiques Atlas Website terms and condtions


text:
3rd OWI for former Democratic Party spokesman
Published On: Aug 19 2013 10:18:23 AM CDT
The former Wisconsin Democratic Party spokesman is facing a third drunken driving charge.
Court records show Graeme Zielinski is scheduled to appear in Jefferson County Circuit Court on the charge Sept. 5. The 40-year-old Milwaukee man was arrested in June in Jefferson County. In addition to drunken driving, he was also cited for driving a non-registered vehicle.
Zielinski lost his job as the party's spokesman earlier this year after comparing Republican Gov. Scott Walker to serial killer Jeffrey Dahmer.
Copyright 2013 by The Associated Press. All Rights Reserved. This material may not be published, broadcast, rewritten or redistributed.
The views expressed are not those of this company or its affiliated companies. Please note by clicking on "Post" you acknowledge that you have read the Terms Of Service and the comment you are posting is in compliance with such terms.


text:
The indie veteran and podcast pro on Tusk -- and what will finally shut him up
Pizza Hut's pushing its giant new pizza, the Big Italy, via a Facebook campaign to give away 1,000 of the behemoths September 6-16. The nearly 24-inch slab of pizza retails for $12. But what ever became of BIGFOOT?
Week of February 8, 2007
Polar Express is a kids' action movie that parents will also warm to
Week of September 17, 2003
It's the Spy Kids in 3-D, but where are Mom and Dad?
Jungle fever fails to fully catch hold in this routine sequel
Are you hotty-hot-hot enough for the big time? The notorious Black Panel reconvenes for another local-release roundup.
If you didn't like this year's movies, you didn't look hard enough. The RFT's film critics weigh in on their faves of the year.
Spielberg and Kubrick had a weird little kid, and its name is A.I.
How the twist ending left M. Night Shyamalan twisting in the breeze
Directed by Bette Gordon
Written and directed by David Koepp
Written and directed by M. Night Shyamalan