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The U.S. District Court for the Middle District of Louisiana disallowed deductions generated by two Special Limited Investment Partnerships (SLIPs) transactions because the transactions lacked economic substance and did not have a nontax business purpose. In addition, the court found that the two partnerships at the heart of the transactions were sham partnerships because they lacked a true business purpose. The court also ruled that some of the purported partners were not true equity partners because they received guaranteed returns similar to those of a creditor.
Transactions that lack economic reality may be disregarded for tax purposes under the economic substance doctrine (as applied in the Fifth Circuit, which Louisiana is in, under the test from Klamath Strategic Investment Fund, 568 F.3d 537 (5th Cir. 2009)) if the taxpayer fails to establish that the transaction had a reasonable possibility of profit and was entered into for a legitimate nontax business purpose. A partnership will also be disregarded for tax purposes if its partners do not intend "to join together for the purpose of carrying on the business and sharing in the profits and losses or both" (Culbertson, 337 U.S. 733 (1949)). Despite engaging in a transaction with economic substance, a partnership will be disregarded for tax purposes if there is no legitimate business reason for the entity to operate as a partnership.
In 1993, two subsidiaries of Dow Chemical joined with five foreign banks to form Chemtech I, a SLIPs entity. SLIPs was a complex marketed tax shelter involving circular cash flows and the allocation of taxable income to a tax-exempt foreign investor and tax deductions to a U.S. taxpayer. In 1993, Dow Chemical contributed low- or zero-basis patents to Chemtech I, which leased them back to Dow. From 1993 to 1997, Dow made royalty payments to Chemtech I approximating $526 million. During those years, Chemtech I loaned Dow about $543 million and made annual interest-like payments of $13.9 million to the foreign banks. Dow deducted the $526 million royalty payments on its 1993–97 tax returns, while Chemtech I allocated about $383 million and $143 million of its reported taxable income to the foreign banks and Dow, respectively.
At the end of 1997, Chemtech I was terminated due to new Treasury regulations effective at the beginning of 1998, prompting Dow to create Chemtech II, another SLIPs entity. The new transaction also involved the transfer of an appreciated asset (a chemical plant) by Dow to the partnership, circular cash flows, and rental deductions to Dow. A Sec. 754 election at Chemtech II's inception allowed it to increase the basis of the chemical plant, and virtually all of the resulting depreciation deductions flowed back to Dow on its 1999 to 2003 tax returns. Also, from 1999 to 2003, some of Chemtech II's income flowed back to Dow, while a foreign bank involved in the partnership received an interest-like payment.
The IRS issued a final partnership administrative adjustment to Chemtech I in 2006 and Chemtech II in 2007. The tax matters partner of each partnership petitioned the district court for a readjustment, and the cases were consolidated for tax years 1993 to 2003.
The court held that the Chemtech transactions were sham transactions that lacked economic substance, since the circular flow of money did not change Dow's financial position. According to the court, the Chemtech transactions had no business purpose other than tax avoidance, despite Dow's argument that the purpose was to increase its credit rating and maintain its debt-to-capital ratio by providing off-balance-sheet financing. The court held that there were cheaper and less complex ways of achieving that goal and that a prudent business owner would not have used the SLIPs without their inherent tax benefits.
The court also held that Dow's SLIPs transactions created sham partnerships since "Dow and the foreign banks did not 'in good faith and acting with a business purpose' join together in the present conduct of an enterprise" (slip op. at 55–56, quoting Culbertson, 337 U.S. at 742). According to the court, there was no intent to raise additional revenue from the transferred patents, the cash flows were circular, and one of the partners received a specified guaranteed return. Also, the court held that the foreign banks were not actual partners, since their interests resembled debt rather than equity due to their guaranteed return.
The court also upheld the IRS's assessment of a 20% penalty on the underpayments of tax from both transactions because the underpayments were due to negligence and a substantial understatement of income tax. However, it rejected the IRS's claim that a 40% penalty for an underpayment due to a gross valuation misstatement should apply to the Chemtech II transaction.
Chemtech Royalty Associates, L.P., Nos. 05-944-BAJ-DLD, 06-258-BAJ-DLD, and 07-405-BAJ-DLD (M.D. La. 2/26/13)
By Charles J. Reichert, CPA, instructor of accounting, University of Minnesota–Duluth.
The IRS issued regulations (T.D. 9612) finalizing proposed regulations (REG-103580-02), which were issued in January 2003, on the treatment of certain call options, warrants, convertible debt, and convertible equity that are not issued in connection with the performance of services, i.e., noncompensatory partnership options.
The final regulations apply to noncompensatory options that are issued on or after Feb. 5, the day they were published in the Federal Register.
The final rules, which explain the income tax consequences of issuing, transferring, and exercising noncompensatory partnership options, apply only if the call option, warrant, or conversion right grants the holder the right to acquire an interest in the issuer (or cash measured by the interest's value). The exercise of a noncompensatory option generally will not cause either the issuing partnership or the option holder to recognize gain or loss.
In addition, the final rules amend the Sec. 704(b) regulations governing the maintenance of the partners' capital accounts and the determination of the partners' distributive shares of partnership items. Finally, the final regulations contain a rule providing that the holder of a call option, warrant, convertible debt, or convertible equity issued by a partnership (or an entity eligible to elect to be treated as a partnership under Regs. Sec. 301.7701-3(a) that would become a partnership if the option holder were treated as a partner) is treated as a partner under certain circumstances, which are called measurement events (preamble to T.D. 9612).
In a related development, the IRS issued proposed rules (REG-106918-08) added to the final regulations discussed above. Under the final regulations, the holder of a noncompensatory option is recharacterized as a partner under certain circumstances. The final rules contain a number of measurement events for determining when this recharacterization occurs, and the proposed rules add three measurement events involving certain transfers of interests in the issuing partnership and lookthrough entities.
The proposed rules also change the Sec. 1234(b) regulations, clarifying that for purposes of this section, a security includes a partnership interest (preamble to REG-106918-08). The proposed rules apply the same day the final regulations took effect, Feb. 5.
The Tax Court found that an IRS Criminal Investigations Division agent and his wife, a school manager, could use the deferral method to report certain advance payments relating to their private school LLC-partnership. Further, the court upheld the treatment of payments that the couple made to the LLC-partnership as capital contributions and determined that the IRS failed to prove that the taxpayers lacked basis to deduct passthrough losses from the LLC-partnership. The Tax Court did, however, redetermine the LLC-partnership's business expenses, disallowing some items due to lack of business purpose or lack of substantiation.
Aimee and Ryan Cvancara formed Desert Academy, a private early-elementary school, in 2003. For federal income tax purposes, the couple elected to treat the school as a partnership. The partnership's initial Form 1065, U.S. Return of Partnership Income, did not indicate whether it was using the cash method or the accrual method to determine income, but it did indicate on its partnership returns for years 2004 through 2006 that the accrual method was used. Desert Academy deferred recognition of advance payments received during these years. During 2005 and 2006, two of the couple's children attended Desert Academy. The couple made substantial payments to Desert Academy over the years and did not charge tuition for their children during 2005 and 2006. The Cvancaras reported losses from Desert Academy on their individual income tax return for 2003 through 2007. In 2009, the IRS determined deficiencies in the couple's income tax related to tax years 2005 and 2006.
Advance payments. Regs. Sec. 1.446-1(c)(ii)(A) states that, generally, under the accrual method, income should be included in the tax year in which the right to the income is fixed and the amount of the income can be determined with reasonable accuracy. However, the IRS has recognized that it is sometimes appropriate to defer advance payments for services on a limited basis, and Rev. Proc. 2004-34 allows accrual-method taxpayers to use the deferral method to account for certain advance payments. Under the deferral method, a taxpayer must include the advance payment in gross income in the year received, to the extent that it is recognized in revenues in the taxpayer's financial statements. The remaining amount of the advance payment must be included in income in the following tax year.
The IRS asserted that Desert Academy's income should be determined using the cash method because the school's records were incomplete and because the school used the cash method to account for its expenses. Further, the IRS contended that Desert Academy was ineligible to use the deferral method as described in Rev. Proc. 2004-34 because the advance payments were subject to a condition subsequent and, thus, were considered earned in the year of receipt.
The Tax Court determined that Desert Academy elected to use the accrual method of accounting and to use the deferral method for advance payments it received. The court pointed out that the IRS's argument that the deferral method was inappropriate because the advance payments were subject to a condition subsequent was based on a misreading of Rev. Proc. 2004-34. According to the court, the revenue procedure does not make the existence of a condition subsequent controlling. Rather, it states that determining whether an amount is earned in a subsequent year must be done "without regard to whether the taxpayer may be required to refund the advance payment upon the occurrence of a condition subsequent." Because Desert Academy was entitled to retain the advance payments only if it provided the services that it agreed to provide, it earned the advance payments in the year that the services were provided without regard to any condition subsequent. Thus, the court determined that Desert Academy properly applied the deferral method for the advance payments it received.
Partners' payments to Desert Academy and basis in Desert Academy. Sec. 721(a) states that, generally, no gain or loss should be recognized by a partnership or its partners when a contribution of property is made to the partnership in exchange for a partnership interest. The partner's basis in the partnership interest under Sec. 722 is the amount of money contributed plus the adjusted basis of other property contributed and is increased by the amount of gain recognized by the partner. According to Secs. 702(a) and 704(d), partners can generally deduct their share of the partnership's losses to the extent that the partner has basis in the partnership.
The IRS contended that payments made by the couple to Desert Academy during 2005 and 2006 should be treated as tuition for two of the couple's children rather than as capital contributions to the school. The IRS noted several cases in which the court had disallowed charitable contribution deductions, deeming the payments instead to be tuition payments because they were made in anticipation of receiving a substantial benefit in return. In addition, the IRS claimed that the taxpayers lacked basis in Desert Academy to be able to deduct its losses for 2005 and 2006.
The Tax Court ruled that the Sec. 170 provisions related to charitable contributions do not apply to this case. Further, the court reasoned that the couple's payments to Desert Academy were capital contributions in substance rather than tuition payments. The couple did not make these payments anticipating receiving a benefit from the school, but instead made the payments because the school needed additional capital contributions to remain in operation.
With regard to basis, the court found that the IRS had the burden of proof because it had did not make a determination of the couple's basis in Desert Academy in the notice of deficiency. The court further determined that the IRS had not proved that the taxpayers had insufficient basis to deduct Desert Academy's losses in 2005 and 2006.
Redetermination of cost of goods sold. Sec. 162(a) allows a taxpayer to deduct ordinary and necessary expenses paid or incurred in carrying on a trade or business. However, Sec. 6001 provides that a taxpayer must generally maintain adequate records to substantiate the deductions or credits claimed.
The Tax Court redetermined Desert Academy's cost of goods sold, disallowing some of the claimed expenses. The court determined that the taxpayer kept inadequate records to substantiate some of the expenses and that some of the expenses had no apparent business purpose. However, the court did allow 50% of the cost of certain items that lacked itemized receipts to be deducted, after reasoning that a significant percentage of the expenses were deductible business expenses.
Cvancara, T.C. Memo. 2013-20
By Beth Howard, CPA, Ph.D., assistant professor of accounting, Tennessee Technological University, Cookeville, Tenn.
In its latest annual report to Congress on the whistleblower program Feb. 13, the IRS said it received hundreds of submissions during the 2012 fiscal year (FY) that appeared to meet the higher underpayment threshold for enhanced awards, enacted in 2006. Nearly all of the awards paid during the fiscal year for such claims, however, were still under the previous law. The IRS is required to report to Congress each year on the program's results and legislative and administrative recommendations for improving it.
Under Sec. 7623(b), which was amended in 2006, the IRS is required to pay awards of specified percentages of collected proceeds if a whistleblower provides information that contributes substantially to the collection of tax, penalties, interest, and other amounts when the amounts in dispute are more than $2 million. The law also established an IRS Whistleblower Office to administer those awards. Before the law was amended, the whistleblower awards were determined at the IRS's discretion.
In the report, the IRS noted that, in FY 2012, it received 332 submissions involving 671 taxpayers that appeared to meet the $2 million threshold. It paid 128 claims in FY 2012, 12 of which were more than $2 million. Of those 12, however, most were under the pre-2006 law because, as the IRS explained, proceeds cannot be distributed to whistleblowers until the taxpayers involved have exhausted all of their administrative and judicial remedies, which can take many years to complete.
Among the issues the IRS noted need addressing are:
The Treasury Inspector General for Tax Administration (TIGTA) estimated that more than 273,000 taxpayers claimed $3.8 billion in potentially erroneous noncash charitable contribution deductions in tax year 2010. The audit report's findings (Rep't No. 2013-40-009) echoed TIGTA's previous examinations of noncompliance in 2007 and 2009.
In the latest review, released in December, TIGTA analyzed statistical samples of returns of 507 individuals claiming large amounts of noncash charitable contribution deductions. In 303 of them, or nearly 60%, taxpayers did not comply with the reporting requirements. These noncompliant returns represented more than $200 million in unsubstantiated claimed contributions. Issues contributing to noncompliance included a lack of proper attached forms; incorrectly completed Forms 8283, Noncash Charitable Contributions, or those with incorrectly reported items; and unclear descriptions of donated property.
The error rate was 74% for contributions of $5,000 to $500,000, but because of the smaller amounts involved, these errors yielded a total of $2.7 million in unsubstantiated contributions. Most of the total $201.6 million in unsubstantiated contributions were from contributions of more than $500,000. TIGTA then extrapolated from the samples to estimate the potential extent and revenue cost of unsubstantiated noncash charitable contributions for all taxpayers for 2010.
In its March 2007 audit report on the issue, the IRS agreed to TIGTA's recommendation that it flag for examination returns claiming noncash charitable contributions of more than $500 that lacked a Form 8283. However, in the 2012 report, TIGTA found that 18% of the errors it found in returns claiming noncash charitable contributions of more than $5,000 involved missing documents, and none of those returns had been examined by the IRS. TIGTA recommended, and the IRS agreed, that the IRS should expand its processes to identify all returns claiming noncash charitable contributions of more than $500 that lack an attached Form 8283 (as required by Sec. 170(f)(11)(B) and Prop. Regs. Sec. 1.170A-16(c)) and those of more than $500,000 lacking an attached qualified appraisal (as required by Sec. 170(f)(11)(D) and Prop. Regs. Sec. 1.170A-16(e)). The IRS also agreed to revise Form 8283 and its instructions to require taxpayers to include the contribution date in addition to the donee acknowledgment of receipt for donations of noncash property of more than $5,000; to clarify that for purposes of the reporting threshold, taxpayers must group similar items and aggregate their value; and to require taxpayers claiming contributions of securities to include the number of shares donated.
The TIGTA report also found problems with claimed donations of motor vehicles. In about 42% of tax returns with a Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, the IRS did not have on file a copy of the form from the donee, or the value of the donation claimed did not match the IRS's records. TIGTA recommended matching copies of Form 1098-C submitted with taxpayers' returns with its records and that the IRS develop a process to identify donees that fail to file the form. The IRS disagreed with the former recommendation, noting that the copy of Form 1098-C is a supporting document only and said it will monitor the effectiveness of its outreach program to advise donee organizations of the filing requirement.
Co-op Lessee Has Property Interest in Collapsed Wall
The Second Circuit determined that a lessee of a cooperative housing corporation held a property interest in the co-op's common outdoor areas sufficient to allow her to claim a casualty loss deduction stemming from a collapsed retaining wall.
Thus, the Second Circuit vacated and remanded the Tax Court's decision in Alphonso, 136 T.C. 247 (2011), vacated and rev'd, No. 11-2364-ag (2d Cir. 2/6/13). For coverage of the Tax Court proceedings, see "Tax Matters: Co-ops and Casualties," June 2011, page 66.
The 70-foot-tall wall at the co-op, Castle Village in New York City, collapsed in 2005. Christina Alphonso was one of approximately 200 Castle Village tenant-shareholders who claimed a casualty loss deduction (in her case, $23,188) on their income tax returns for payment of their assessments by the co-op to rebuild the wall and repair related damage.
While noting that a leasehold interest could entitle its holder to a casualty loss deduction (citing Towers, 24 T.C. 199 (1955)), the Tax Court held that Alphonso's lease agreement allowed her only to use the grounds and other common areas including the wall. Therefore, the court held, she held no ownership interest in them.
The Second Circuit noted, however, that the "house rules" allowing use of the grounds were incorporated by reference into Alphonso's lease agreement. The court held this made her right to use the grounds part of a leasehold interest for which a casualty loss might be claimed.
On remand, the Tax Court will consider whether the wall's collapse was a casualty within the meaning of Sec. 165(c)(3). For more, see "Tax Practice Corner: When Is a Casualty 'Sudden, Unexpected, or Unusual'?".
2013 Automobile Depreciation Limits Released
The IRS issued the 2013 inflation adjustments to the depreciation limitations and lease inclusion amounts for certain automobiles under Sec. 280F (Rev. Proc. 2013-21).
For passenger automobiles (other than trucks or vans) placed in service during calendar year 2013 to which 50% first-year bonus depreciation applies, the depreciation limit under Sec. 280F(d)(7) is $11,160 for the first tax year. Trucks and vans to which bonus depreciation applies have a slightly higher limit: $11,360 for the first tax year.
For passenger automobiles (other than trucks or vans) placed in service during calendar year 2013 to which bonus depreciation does not apply, the depreciation limit under Sec. 280F(d)(7) is $3,160 for the first tax year. For trucks and vans to which bonus depreciation does not apply, the limit is $3,360 for the first tax year.
Bonus depreciation does not affect the limits after the first year. For passenger automobiles, the limits are $5,100 for the second tax year; $3,050 for the third tax year; and $1,875 for each successive tax year. For trucks and vans, the limits are $5,400 for the second tax year; $3,250 for the third tax year; and $1,975 for each successive tax year.
Sec. 280F(c) limits deductions for the cost of leasing automobiles, expressed as an income inclusion amount according to a formula and tables prescribed under Regs. Sec. 1.280F-7. The revenue procedure provides an updated table of the amounts to be included in income by lessees of passenger automobiles and another for trucks and vans, in both cases with lease terms that begin in calendar year 2013.


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Women's Tennis Preview
"Alyssa is a great recruit for our program," Stevens said. "She will have an immediate impact on the strength of our team. Alyssa is a very intense competitor with an aggressive baseline game."
incoming freshman who should figure prominently into the starting
lineup is Jenn Naegeli, who comes from Mahopac High School
in Putnam Valley, N.Y. . She is currently ranked in the top 40
in the USTA's Eastern Section.
Sports Men: Baseball | Basketball | Cross Country | Golf | Lacrosse | Soccer | Swimming and Diving | Tennis | Track and Field | Wrestling |
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subset: commoncrawl


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Karent plays righ into the other ladies' hands as cheating is brought up.
The ladies drop the cheating bomb on Karent.
Marysol keeps her home cold much to the dismay of Elsa.
Though the ladies are in paradise, they still have their Miami drama.
Alexia shares an article implicating Karent's boyfriend as a cheater.
Elsa shares her opinion about whether or not Joanna and Adriana will make up and more.
Lea explains how Freida came into her life.


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Recent Posts
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Tag Archives: Sealand
New Arrival on Sep. 24 – Axis Powers Hetalia Sealand Cosplay Costume
By Sherry | Published: September 24, 2011
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view bio »
Project: The Harper Homes.
Owner and contractor: Collier Construction.
Location: 400 Harper St.
Architect: Taylor Bowers.
No. of units: Six.
Unit sizes: 2,000 to 2,400 square feet.
Price per home: $300,000 to $365,000.
Timeline: Finished by mid-2014.
Scope: Mini development will include a half dozen homes along Harper Street on the North Shore. The homes will be U-shaped with open, 400-square-foot courtyards in the middle, president & CEO Ethan Collier said. Houses have finished basements and will sit on small lots with about 12 feet between homes. "It's a good cross between a townhouse and a single family home," Collier said. Two houses are already under contract.
History: This is Collier Construction's first foray into subdivision development. Usually the company focuses on custom work and individual single-family homes. But Collier said the development fits with the company's overall vision, which is to fully develop the city's urban core and increase population and density downtown."When we purchased in 2008, crime in this area was very high, in part because of rental homes on the property," Collier said. "Just coming in and building single-family homes and moving families into that area will increase the value of everyone's property around it."
Future: Collier expects the company to continue to tackle multi-house projects in urban areas that are underserving the city and not being used for the best purpose.
— Complied by Shelly Bradbury, who may be reached at firstname.lastname@example.com or 423-757-6525.
Shelly Bradbury covers police and crime in Chattanooga and Hamilton County for the Times Free Press. She's been with the paper since 2012, working first as an intern and then as a business reporter. She is from Houghton, New York, and graduated from Huntington University in Huntington, Indiana, with a bachelor's degree in journalism and minor in management. Before moving to Tennessee, Shelly previously interned with The Goshen News, The Sandusky Register and The Mint ...


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RAC "MiG" has its own well-developed
flight and experimental base which provides for a full complex of activities for
the safe implementation of all types of flight tests for prototypes and series
The own infrastructure in Zhukovsky,
Lukhovitsy and other regions allows to conduct full scale flight tests of
several types of flight vehicles simultaneously. The Flight Test Center is
capable monthly to conduct flight tests for hundreds hours and to process and to
analyze completely their results.
The traditions of staff and "school" of
the "MiG" test-pilots, as a special direction in the field of flight-test
activities, have the universally recognized reputation in Russia. The RAC "MiG"
test-pilots and test-engineers have necessary skills and practical experience to
perform all kinds and directions of flight researches of any technics - from
civil airplanes to space multiuse systems.
The Flight-Test Center is headed by the
Hero of Russia, Honoured test-pilot of the Russian Federation Vlasov Pavel
Nikolaevich - Deputy General Director for Flight activities - Chief of A.V.
Fedotov Flight-Test Center, Head of Flight Department, Senior test-pilot.


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Night Vision Camcorders for Ghost Hunting
Night vision camcorders for ghost hunting are an essential element of an investigator's toolkit. They help to record phenomena that occur in a light spectrum not visible to the human eye.
There is a reason why many successful investigations occur at night. While people may say that it is because most supernatural activity is said to occur after sunset, there are other, scientific reasons.
Images captured of images that are reported to be ghosts are easily accessible using full spectrum cameras. Infrared and ultra violet light helps to access those spectrums.
Full spectrum cameras need help enhancing their ability to see in the dark. An infrared (IR) booster pack allows the camera to brighten the room.
When investigating potential supernatural phenomena, it is best to conduct the investigation at night, and to eliminate all alternate sources of light. This will help reduce the chances of natural phenomena interfering with any supernatural occurrences.
An IR booster can be used attached to a camera or held by hand, as the investigator moves through the location. Taking these videos will help ghost hunters document occurrences as well as increase the chance of catching something the investigator may miss.
Night vision camcorders for ghost hunting are also set up in a location and left there to run alone. An investigator can't be in two places at once, and a stationary camera on a tripod allows him or her to thoroughly investigate a site.
Attaching an IR booster to the camcorder can help brighten the room so that when the tape is reviews later the ghost hunter can see any possible occurrences.
Quality night vision camcorders will automatically adjust to the light in the room, switching to night vision when necessary. This will be helpful when an investigator moves through a home where different levels of light may occur.
Night vision camcorders for ghost hunting work well in outdoor locations as well. Not all hauntings occur indoors. Some ghost stories center on a graveyard or a location where someone may have died.
Battlefields are often rife with supernatural occurrences, and investigations during the daylight hours may come up empty handed. Using a camera that will allow the ghost hunter to see at night will help them set up different angles to survey the location.
When using cameras it is important to remember to check them on occasion to change the batteries and the tapes. It is theorized that ghosts use energy from objects and people around them, including batteries.
It is not uncommon for dwellings that are reported to be haunted to wreak havoc on the equipment. Batteries die, tapes glitch, and cameras move out of position.
Night vision camcorders for ghost hunting help investigators document possible proof and cover a location when there are enough ghost hunters to adequately cover a scene. Reviewing the tapes later may help people to see things that happened when they weren't in the room.
The ability to sort the mystical from the mortal is an important aspect of ghost hunting. The right equipment will help make that happen


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The pilot reported that he had just loaded 1,500 pounds of dry fertilizer for the next aerial application run. During the takeoff ground roll, approaching the departure end of the runway, the pilot noted that the airspeed was still too low for liftoff. He opted to dump the load and pull up to try and fly in ground effect. The airplane lifted off, but it settled in a nose high attitude into a field of tall wheat. The airplane decelerated and came to rest inverted. After the airplane was removed, the engine was inspected. During the inspection, a crack on the head of the number eight cylinder was found between the intake and exhaust valves. A weight and balance calculation showed the airplane was approximately 540 pounds over its maximum certified gross weight.
The National Transportation Safety Board determines the probable cause(s) of this accident to be:
Index for Jul1996 | Index of months


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It's raining men at 3TV! Chippendales dancers take center studio
Other Slide Shows
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- With snow still piled high, Buffalo faces flooding
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- World's tallest roller coaster set to scrape Orlando's skies
- Christmas magic comes to life at North Pole Experience


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ZentRa c/o Elysee Uhren GmbH
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WatchTime - USA's No.1 Watch Magazine
Best watch magazine. World's largest wristwatches database. Wristwatch reviews, watch news, watch blog.
ZentRa c/o Elysee Uhren GmbH
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Dear President Obama: In advance of your July 6-8 summit in Moscow with President Dmitry Medvedev, we'd like to draw your attention to the pressing issue of impunity in violent crimes against journalists in Russia. We ask you to place this issue on the agenda for your talks. Seventeen journalists have been murdered for their work or have died under suspicious circumstances since 2000. In only one case have the killers been convicted. In every case, the masterminds remain unpunished.
Dangerous Assignments | Bangladesh, Colombia, Georgia, Iraq, Philippines, Russia
| Russia
| Russia
Alerts | Colombia, Russia, Sierra Leone
New York, January 4, 2001 --- Of the 24 journalists killed for their work in 2000, according to CPJ research, at least 16 were murdered, most of those in countries where assassins have learned they can kill journalists with impunity.
This figure is down from 1999, when CPJ found that 34 journalists were killed for their work, 10 of them in war-torn Sierra Leone.
In announcing the organization's annual accounting of journalists who lost their lives because of their work, CPJ executive director Ann Cooper noted that while most of the deaths occurred in countries experiencing war or civil strife, "The majority did not die in crossfire. They were very deliberately targeted for elimination because of their reporting." Others whose deaths were documented by CPJ appear to have been singled out while covering demonstrations, or were caught in military actions or ambushes while on assignment.
| Russia
"We have to protect the state from the media," said Mikhail Lesin, the head of Russia's new Ministry for the Press, Radio and Television Broadcasting, and Media Affairs, shortly after taking office in July. Coming in advance of the country's legislative and presidential elections, it was a stunning statement of Kremlin intent.
Lesin's demonization of the press was all the more striking given the crucial role that Russian media played in Boris Yeltsin's 1996 reelection campaign. Russia's powerful media conglomerates united behind the unpopular Yeltsin, boosting him back into office over a bevy of rival candidates. Three years later, those same conglomerates were bitterly divided, some backing the Kremlin and others allied with one of its chief rivals. With rare exceptions, journalists working for the battling media barons served the interests of their bosses.
New York, February 29, 2000---CPJ is investigating reports that a Russian photographer kidnapped by Chechen rebels has been murdered. ITAR-TASS news agency photographer Vladimir Yatsina, 51, had been missing since July 19, 1999, following his arrival in the Ingushetian border town of Nazran. According to reports, he was then kidnapped and taken to Chechnya.
At a Federal Security Service briefing in Moscow yesterday, Kazakh businessman Alisher Orazaliyev, who was recently released from captivity in Chechnya and claims to have been held by the same people who kidnapped Yatsina, says he witnessed the photographer's death on February 20.
Sign up for emailed alerts and newsletters to track global developments in press freedom. Be notified whenever journalists are attacked, imprisoned, killed, kidnapped, threatened, censored, or harassed. Or get a monthly newsletter to keep up with CPJ's efforts to defend journalists around the globe.


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Meg O'Brien
Hayley Caulfeild-James
Hollins Wraps Up Season At ODAC Championships
|Greensboro, NC - Hollins University Swimming at 2014 ODAC Swim Championships, February 7-9, 2014
For the past three days, the Hollins swim team has been in competition at the 2014 ODAC Women's Swim Championships. Hollins finished eight after the three days of heats and finals. Hollins swimmers earned four spots in the finals of three different events.
Hollins got the meet off to a strong start by placing sixth in the 200 Freestyle Relay. The Hollins team of Ashley Gao (Pearland, TX), Meg O'Brien (Chattanooga, TN), Lauren Chin (Montego Bay, Jamaica), and Hayley Caulfeild-James (Willow Street, PA) finished with a time of 1:58.71, a full two seconds ahead of the team from Notre Dame (Maryland).
Later in the meet, Chin and O'Brien teamed with Grace Iaquinto (Huntington, WV) and Michelle Douglas (Chesapeake, VA) to post a 5:39.21 time in the 400 Individual Medley Relay, good enough for a ninth place finish. In the final relay of the three day event, Hollins came home eighth with the team of O'Brien, Chin, Iaquinto, and Caulfeild-James.
Individually, Hollins saw a pair of swimmers earn four spots in the final heats. O'Brien qualified for the final in the 400 Individual Medley by posting a time of 6:00.36. In the final, the junior bested her preliminary time by five seconds to record a 14th place finish. O'Brien also made the final of the 200 Butterfly.
Caulfeild-James earned a pair of finals appearances during the meet. Hayley earned a spot in the 100 Butterfly final when she beat eight other swimmers with a time of 1:13.23 in her preliminary. In the final, the first-year swimmer bettered her time by three and a half seconds to finish 16th. Caulfeild-James joined teammate O'Brien in the 200 Butterfly final by recording a 2:58.22 time in the prelims. In the finals, Hayley came home 14th, two spots ahead of her teammate.
The Championships marked the end of the 2013-14 swim season. Hollins enjoyed another successful campaign by besting three ODAC foes during the regular season. The young team, just three seniors on the roster, saw constant improvement as well as many Hollins records fall during the season. With a strong core of swimmers set to return, Hollins will look to use this season as a springboard towards future success.


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Saw this on the news this morning and thought I'd post it up for those that haven't seen it.
What a great thing to do for this poor kid, probably made his year.
http://www.freep.com/article/20130509/S ... er-patient
Football Outsiders wrote:The Seahawks have a third-and-long defensive DVOA of -102.1%. Seriously, when Seattle knows you have to pass, you are completely terribly, violently screwed.


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- Written by karisa duke
- March 30th, 2007
From his current post as a Sedona police officer to serving as a fire chief of the former Red Rock Fire District and helping develop Sedona in the early days, Bill Blanchard has served the needs of the city.
Larson Newspapers
For the past 56 years, Bill Blanchard has been an instrumental member of the Sedona community.
From his current post as a Sedona police officer to serving as a fire chief of the former Red Rock Fire District and helping develop Sedona in the early days, Blanchard has served the needs of the city.
?I can?t think of a negative side of Bill Blanchard,? Jim Elmer said.
Elmer recently retired from the Sedona Fire District, where he got his start as a volunteer firefighter under Blanchard.
Blanchard came to Sedona from southern California after serving in the Korean War. He had been to Sedona before when he said it consisted solely of cattle ranches and orchards.
Blanchard first found work in
construction as Sedona began to grow.
During Blanchard?s first year of work in Sedona, he said he did things he?d never done before drove tractors, cut down trees and blasted rock. Blanchard help build the first roads in Yavapino Estates.
After a year of odd jobs, Blanchard quit and went strictly into building. Blanchard said he built many homes in the area and what use to be Nelson?s Market at the ?Y? intersection.
In 1960, Blanchard quit carpentry and pursued a career as an electrician, eventually opening Blanchard Electric.
?I was always busy from then on,? Blanchard said.
Blanchard owned and operated Blanchard Electric for 31 years before selling it to a longtime employee. Blanchard Electric is still in operation.
While running Blanchard Electric, he joined the Sedona-Oak Creek Fire Department as one of the original volunteers in 1957. He served as a firefighter and captain with the district before moving into the Yavapai County side of Sedona.
At that time, there were two fire districts in Sedona one for the Coconino County side and one for the Yavapai County side.
Blanchard ran for fire chief of Red Rock Fire District when he moved to Yavapai County. Voters elected him in 1972 and he served as chief until 1978.
?Bill [Blanchard] was probably the best person I ever worked for,? Elmer said. ?I think he inspired me in the fire service.?
Between the two districts, Blanchard said he spent 28 years as a fire service volunteer.
Blanchard took a break from volunteering after his fire chief tenure until the Yavapai County Sheriff?s Office talked him into becoming a reserve in 1985.
Then in 1990, Blanchard switched from county reserve to Sedona reserve. Six months later, he became a Sedona police officer.
?I was only going to do that for a few years but I?m still here,? Blanchard said.
Blanchard is currently in charge of SPD?s shooting range, which the department renamed in honor of Blanchard in a dedication ceremony on March 21.
?Bill [Blanchard] is the reason I work here,? SPD Police Chief Joe Vernier said.
At the range, Blanchard maintains equipment and trains officers.
An accomplished marksman himself, SPD sent Blanchard to firearms school where he learned how to train other officers.
Blanchard lives in Sedona with his wife, Lorraine. Two of his four children also live
in Sedona along with
numerous grandchildren and great-grandchildren.
Sedona has been good to him, Blanchard said. He could always find work.
Starting out in Sedona was easier 56 years ago than it is now, Blanchard said.
According to Blanchard, he joined both fire districts and law enforcement agencies because there was a need, just as there was need for carpenters when he first came to Sedona and later a need for electricians.
?There was a need,? Blanchard said, ?and I thought, ?I?ll give it a whirl.??
- No comments found


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Enter your Email Address and click 'Continue' Example: firstname.lastname@example.com For further assistance in retrieving your
password, please call:
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false pdp {"scheme":"product1_cr"}
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Tropical Microfiber Pleated ComfortSizer Pants 21 21
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Worth the Money As with all TravelSmith clothes, expensive but worth it. Anti wrinkle is amazing. Fabric drapes nicely and feels beautiful. If I had a nit it is that the left pocket has a built-in security pocket with a zipper which is a really nice feature but if the zipper goes down too far, it is virtually impossible to pull it back up without a gymnastic reach around with the right hand to hold the pants just so while you yank on the zipper. I have several pairs of TravelSmith shorts with the same issue. But it is hardly a reason not to buy these pants, especially if they are on sale or if you have a coupon. May 16, 2013
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satılık 1860 m2
view the listing
This is a good property and the reason is that goodness or happiness comes from greatness. So, here we are looking at this awesome estate and wondering, how much? Tell you what, if we phrased it properly maybe we had a chance at getting a discount but now it's too late. Let's earn some good cash and then...view the listing


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Pizza FridaysNovember 3, 2010
Pizza Fridays are Here!
Join HSA in helping to raise money for our school while providing your child a hot pizza lunch on Pizza Fridays. Fresh oven baked cheese pizza and beverages will be offered every other Friday (school calendar permitting). For your convenience, you can print out this downloadable pizza form and submit it in your childs take home folder or to the HSA representative who will be available in the mornings during the week of Pizza Friday. The cost of a slice and choice of juice or bottled water is $2.25. Each additional slice is $1.50.
Pizza Fridays:
November 19
December 10
January 7
January 21
February 4
February 18
March 4
March 18
April 1
April 15
May 6
- Download PDF [115K]


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$7 95
Email me when discounted:
Bin-it is a customizable desktop trash can providing quick and easy access to the OS X Trash with themes and sounds, dock menu, badge, and much more.
- Desktop Trash: Keep a floating trash can on your desktop as per OS9 and earlier
- Trash Level Display: Your trash icon changes depending on how much is in the trash (your trash isn't just empty or full, so why is your icon?)
- A number of built-in themes and the option of designing and adding your own
- Adjustable: Select from multiple trash styles and change size, opacity, and other settings. more...
What's New
Version 1.7.3:
- Now able to move certain items to trash and empty trash where user doesn't have full permissions over that file. (eg applications downloaded from App Store.) Administrator password is needed
- Fixes problem of mouse clicks not going through to areas around and below foating trash window
- Fixes bug causing password to be unnecessarily requested when ejecting some devices
- OS X 10.4.11 or later
Similar SoftwareOpen Comparison
Suggest Other Similar Software


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|Forum Rules
|Firearms Safety
|Firearms Photos
|Lost Password
|Email Changes
|Today's Posts
|Mark Forums Read
|Thread Tools
|February 7, 2012, 09:22 PM
Junior Member
Join Date: December 29, 2011
Location: ontario
Posts: 6
Browning BAR stuck open
Have a BAR in .243 win. Was testing some loads and on the final round when the clip was empty the bolt went all the way back like it should to lock open,but it went beyond that point by 1/4 ".It jammed open and could not close.I had to take it completely down.There was no pressure showing on the brass,I'm not close to max. load.Has anyone any idea what would cause this,I have fired 300 rounds through this rifle since I bought it new,first time this happened.Any ideas or suggestions would be a help
|February 8, 2012, 08:30 AM
Senior Member
Join Date: September 16, 2009
Location: I live in the foot of the Green Mountains of Vermont
Posts: 1,589
Broken Buffer ?
You didn't mention the buffer , is it in one piece ?
|February 9, 2012, 07:59 AM
Junior Member
Join Date: December 29, 2011
Location: ontario
Posts: 6
I don't understand what the buffer is.There is no broken parts.The bolt and the metal surround where both stuck open with pressure on the sides not top bolt
|February 9, 2012, 03:19 PM
Senior Member
Join Date: September 16, 2009
Location: I live in the foot of the Green Mountains of Vermont
Posts: 1,589
The buffer is that nylon piece at the back end of the recoil spring , that stops the bolt from slamming into the rear of the receiver . Sounds like you'd be wise to take your gun to a smith , he'll know what to check . You say nothing is broken , I doubt that , if nothing was amiss wouldn't it be working perfectly ? It's probably just a coincidence that the recoil buffer is about 1/4" thick .
|February 14, 2012, 10:26 AM
Senior Member
Join Date: January 6, 2011
Location: Thornton, Texas
Posts: 2,312
I vote with oneoldsap. Quite a long time ago my dad's BAR wasn't functioning properly. It's been long enough now (decades) that I can't remember what the rifle was or was not doing. I do remember that I took the rifle apart and the buffer was in pieces. Once I installed a new buffer, the problem went away. Forgive me for not having more precise info than that, but yes, the problem was solved by replacing the 'dead' buffer. The only other problem we ever had on his or my BAR was that my bolt would occasionally stay open and would also occasionally not cycle enough to eject the empty and load a fresh round. That was found to be caused by a too-long screw in one of the scope mounts that had gone far enough into the action to interfere slightly with the action cycle. Again, that is a long ago memory, so details may be somewhat off, though I did file down the screw and solve the cycle problem.
|Thread Tools


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McCain caught playing poker in Syria hearing
Sen. John McCain, perhaps the Senate's most outspoken voice in favor of military action in Syria, was caught playing poker Tuesday at the first congressional hearing about giving the president authority to use force in the war-torn country.
The Senate Foreign Relations Committee grilled the panel of top Obama officials, including Secretary of State John Kerry, Defense Secretary Chuck Hagel, and Chairman of the Joint Chiefs of Staff Gen. Martin Dempsey.
While McCain spoke up when it came his turn, a Washington Post photographer snapped a photo of the Arizona Republican trying his luck in the meantime.
The senator later explained his poker habit on CNN's "The Situation Room with Wolf Blitzer."
"As much as I like to always listen with rapt attention constantly (to) remarks of my colleagues over a three and a half period, occasionally I get a little bored and so I resorted," he said, chuckling. "But the worst thing about it is I lost thousands of dollars in this game."
He followed up, saying it was only "fake" money.
Copyright 2013 by CNN NewSource. All rights reserved. This material may not be published, broadcast, rewritten or redistributed.
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November 27, 2014
Posted Tuesday, March 19, 2013 --- 10:41 a.m.
MADISON, Wis. (AP) -- Republicans and Democrats are staking the positions on Gov. Scott Walker's two-year budget as the legislative committee that will vote on changes to the plan begins its review process.
Joint Finance Committee member state Sen. Jennifer Shilling of La Crosse listed numerous concerns Democrats have with the plan at the start of Tuesday's hearing. She says Democrats are particularly concerned with Walker's proposed income tax cut, Medicaid changes, and expansion of private school vouchers.
Walker's top aide Mike Huebsch says Walker's budget makes smart choices while investing in areas that will create jobs and make government more efficient.
The hearings are scheduled to continue into next week before the committee holds four public hearings across the state to gather input on Walker's plan.
Copyright 2013: Associated Press
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Former Tri-City American Messier Released by Spokane
Kelowna Learning the Tri-City Americans Just Won't "Go Away!" – Series Continues Friday
Tri-City Americans Playoff Tickets Coming! Win Them With Newstalk 870!
Pink Ice, Pink Jerseys Celebrate Tri City Americans Game Friday
Girlfriend of Tri City American's Player To Face Charges Friday in Benton County Superior Court
Out of Ideas for Your Kids Birthday? Leave It to The Tri-City Americans!
Study Claims Americans Trust TV Judges More Than Supreme Court!
According to PR Newswire -- a company that compiles and shares data -- Americans reportedly trust the judges they watch on TV court shows more than the Supreme Court!
Over 1,000 people from across the country were polled by Readers' Digest. Americans tended to trust their personal physicians 77 percent of the time, preachers or spiritual leaders 71 percent of the time, and their children's
What Type of Work Are Americans More Willing to Try Than They Were Last Year?
Seems Americans are getting a lot more flexible about employment options — according to a new survey, we're changing the way we look at temp work, in particular.


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November 28, 2014
LAGOS, Nigeria (AP) - Venus Williams danced and smiled during an exhibition win against her sister Serena in Nigeria's largest city.
Venus won 6-4, 7-5 Friday at the Lagos Lawn Tennis Club despite 91-degree heat that felt like 101. She appeared loose during play, dancing at an intermission, joking with the umpire and playfully teasing her sister.
Venus says her win shows that 2013 "is going to be a great year."
Serena grew frustrated by her play, several times kneeling on the clay court and pressing her head against her tennis racket. However, she did a double-take and laughed when she saw a sign in the crowd from a man declaring to be her "Nigerian husband."
The sisters move on to South Africa as part of their two-nation tour.
Copyright 2014 Associated Press. All rights reserved. This material may not be published, broadcast, rewritten, or redistributed.
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Search Result
Search Tags: tsa
TSA to train officers on recognizing DC IDs
Transportation Security Administration workers will be trained on how to recognize District driver's licenses and identification cards.
Tags: TSA, drivers license, Eleanor Holmes Norton
Tips for flying with a small pet
More travelers are deciding to bring their pets along with them on summer vacation. And although the idea of flying with a pet can be daunting, these experts offer tips.
Tags: TSA, pet travel, flying with pet, Dulles Airport, Reagan National Airport, Megan Cloherty
Traveling with a firearm? TSA has rules
Police officers aren't the only one's carrying weapons into airports.
Tags: Kristi King, firearms, TSA
Man caught with gun in carry-on at Reagan National
Explore the lost and found at Dulles Airport
The lost and found room at Dulles International Airport feels like a second hand store with coats, belts and medical devices neatly sorted.
Tags: lost and found, Dulles International Airport, Andrew Mollenbeck, TSA
TSA Precheck takes off at Dulles Airport
TSA Precheck provides known travelers a way to zoom through the screening process -- without budging in line.
Tags: pre-check, TSA, Andrew Mollenbeck, flying, Washington Dulles International AirportListen
Woman tries to bring disguised stun gun on plane at BWI
TSA officials confiscated a stun gun disguised to look like a cellphone.
TSA offers travelers a faster way through security
There will be a faster way to get through airport security at Baltimore Washington International Airport for those travelers determined to be a low security risk by the Transportation Security Administration.
Tags: TSA, airport security, travel, BWI Thurgood-Marshall Airport, Megan ClohertyListen
TSA investigating after ammunition theft
Tags: Brooklyn Park, TSA, ammunition
Air marshal accused of taking photos under skirts
Tags: TSA, air marshal, Crime
Hi: 40 °F | Lo: 25 °F


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Remote controllable rechargeable flameless LED tea light candles for home or commercial use by Candles Recharge USA.
Candle light has a warm and welcoming effect. It creates a mellow, relaxed ambiance perfect for lovers, or just friends chilling out together. But the candles for a candlelight dinner don't have to be wax candles. They can be rechargeable flameless tea light candles with a full flickering effect, and no one can tell they are not the "real thing" either.
If you are located in Australia then please visit our Australian Candles Recharge website for local pricing.
|© 2007-2014 Candles Recharge. All Rights Reserved


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For Immediate
Release: April 20, 2008
VESTAL, N.Y. Junior pinch hitter Tom Baileys (Apalachin, N.Y.) led two different late-inning rallies to lift Binghamton (14-21, 7-5 AE) to a 13-10 win over Albany Sunday afternoon at Varsity Field. The Bearcats plated nine runs in the last two innings to complete a four-game sweep of the Great Danes (9-28-1, 4-8 AE).
In a battle of weary bullpens on the final day of the series, the lead changed hands three times in the last three innings. Albany led 6-4 before Baileys drilled a two-run home run to tie the game in the seventh inning. In just his 20th at-bat of the spring, Baileys crushed the first pitch he saw over the left field fence to even the score at 6-6. Two batters later, freshman center fielder Corey Taylor (Vestal, N.Y.) belted a two-run shot over the wall in left center to give BU an 8-6 lead.
Albany, however, rallied for three runs in the top of the eighth inning to reclaim the lead, 9-8. The Great Danes capitalized on three singles, a walk and a run-scoring balk call. Sophomore reliever Matt Simone (Schenectady, N.Y.) entered with one out and a runner on second, and struck out back-to-back hitters to keep BU's deficit at one run.
In the bottom of the eighth inning, Binghamton responded again with five runs on four hits. Junior first baseman Ryan Holley (Frankfort, Ill.) tied the game with a one-out single to center. Baileys then ripped a two-run single up the middle to give BU an 11-9 lead. The Bearcats added two more runs on an RBI single by freshman catcher C.J. Lukaszewski (Kingston, N.Y.) and a wild pitch.
Albany, which was outhit 16-13, scratched out a final run in the ninth.
Baileys went 2-for-2 with four RBI, Lukaszewski went 4-for-5 with an RBI, Holley and Taylor drove in two runs apiece, and senior second baseman Ryan James (Wading River, N.Y.) had two hits and an RBI.
Every BU position player had at least one hit.
Binghamton next plays a non-conference game Wednesday at Le Moyne.
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Binghamton University. All rights reserved.
No portion of this site may be reproduced or duplicated without the permission of Binghamton University.


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Save to My Recipes
Pumpkin Flan
Published: November 2011 Servings: 12
- 6 large eggs
- 6 large egg yolks
- 1 3/4 cups sugar
- 1 teaspoon orange zest
- 2 1/3 cups heavy cream
- 1 cup milk
- 5 whole cloves
- 3 whole star anise
- 1 cardamom pod, cracked
- 2 cinnamon sticks
- 1 teaspoon vanilla extract
- 1 15-ounce can pumpkin purée
Nutritional Information
One serving contains:
- Calories (kcal) 338.3
- %Calories from Fat 54.3
- Fat (g) 20.4
- Saturated Fat (g) 11.2
- Cholesterol (mg) 242.3
- Carbohydrates (g) 33.8
- Dietary Fiber (g) 0.5
- Total Sugars (g) 31.1
- Net Carbs (g) 33.4
- Protein (g) 6.2
- Sodium (mg) 60.1
PREPARATIONView Step-by-Step Directions
Whisk eggs, egg yolks, 3/4 cups sugar, and orange zest in a large heatproof bowl. Bring 2 cups heavy cream, milk, cloves, star anise, cinnamon sticks, and cardamom pod to a simmer in a large saucepan over medium heat; slowly whisk into egg mixture. Steep 30 minutes. Strain. Whisk in vanilla extract and pumpkin purée. Chill 3 hours.
Stir 1 cup sugar and 1/4 cup water in a small heavy saucepan over low heat until sugar dissolves. Increase heat; boil without stirring until syrup is deep amber, brushing down sides of pan with a wet pastry brush and swirling pan occasionally, about 10 minutes. Stir in 1/3 cup heavy cream (caramel will bubble vigorously). Divide caramel among ramekins; chill until set. Divide custard among ramekins; place in a large pan. Add hot water to pan to come halfway up sides of ramekins; cover pan with foil. Bake at 350° until center is just set, 20–25 minutes. Chill until cold. Invert onto plates.
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Chef Alex Bois is churning out some of the country's best bread and bagels. We get a look inside his process
Take the Adventure Path
Camping and picnic food don't need to consist of dried-out potatoes and store-bought macaroni salad. Make dining al fresco fresh again
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Welcome to our ongoing exploration of America's coolest food artisans. We'll be bringing their knowledge and expertise back to our home kitchens—and to yours.
All Hail the Hot 10!
From a food truck to a "pastry luncheonette," these are the Best New Restaurants in America


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Getting Started with Facebook & TwitterFacebook:
New to Facebook? Want to set up a page? this is the place to start:
How to set up a Facebook account
How to create a page
How to like a page (also shares how to post to a page)
How do I share a status on Facebook?
How to share a link on Facebook
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Speaker Portfolio: Recommendations
Dale does a wonderful job explaining, motivating, and detailing how one can take their career and accelerated to higher levels through the process of understanding the concept of "Company of One". ~ Reuben Martinez-Raposo Moreno, Product Manager, McKesson Enterprise Intelligence and Owner of Raposos Gourmet & Tapas
Dale Callahan is a true visionary when it comes to finding work you love. He shows you different methods to creating your "Company of One." Dale gets you to think like a "C" level employee, and shows you that your true calling is not as far away as you may think. Anyone who is interested in changing careers, finding work they love, or learning how to create a lasting brand should read his book or hear him speak. ~ Chase Wright, Resource Analyst, CTS, Inc. and Co-founder of StartUp Birmingham
Callahan challenges you to step out of your cubical-walled professional way of life. He teaches you how to develop and become CEO for your own Company of One - imagine that! One key thought he details is determination of your own value at present. Learning this Me Value was a huge wake up call for me. His book is full of light bulb and ah-ha moments because Callahan too has been in that cubical-walled state of dull-drum and understands the desire to find your passion. What I was most impressed with is the fact that Callahan "gets" the introverted crowd. He's not just talking to the extroverts - he's talking to us "innies" as well! I highly recommend Dale; conquer each day alert to finding work that you love to do and succeeding at it. ~ TC
The "Company of One" is a different take on today's job market. Typically we are all taught to look at open jobs and then concentrate on gaining the skills we need to compete for those jobs. Dr. Callahan completely flips this upside down. He challenges you to discover what you are truly passionate about and then pushes you to make a career out of your passion. Life is just too short to work at a job you hate. ~ Jason Carter, Professional RAN Engineer, AT&T
Dale is one of the exceptional individuals that can see just how much our world has recalibrated and he works hard to help others in our profession, and the students headed into our profession, understand this change. It is a thankless task but an important one. Callahan brings a great new angle to how business professionals must not only take a new look (and responsibility) for their career, they must prepare differently. ~ Glenn S. Phillips, President and Sr. Consultant, Forte' Incorporated
I'm really glad I met Dale Callahan and would recommend his career coaching to anyone looking to improve their situation. Dale is also a dependable and trustworthy person and I hold him in high confidence and esteem. His worldview and sense of humor have always been a source of encouragement and inspiration to me. I firmly believe that Dale will make a long lasting, positive impact on many people. ~ Chris Lumpkin, Network Engineer and ASP Specialist III, ADP Dealer Services
Working with Dale has been an extraordinary learning experience. He is a genuine visionary and the kind of leader who says "this is what we must do because it best serves our clients" and "this is how we must do it because it's the right way to do it." He approaches everything with humility and a sense of humor and, in the process, helps people get a better understanding of themselves and the possibilities open to them. Dale has been Director of the IEM Program since its beginning in 2000 and he has built it into one of the most innovative programs of its kind. I'm just thankful to have had the opportunity to work with Dale and also to call him a friend. He is an amazing guy. ~ Don Appleby, Senior Systems Engineer, Mainline Information Systems
You are a company of one. You must operate as your own company because, in today's economy, the actual company that you work for could fold at any time. While Dale speaks about every aspect of managing your company of one, the most important part, in my opinion, is that you must find passion. Whatever drives you must be tapped into for you to become a successful company. Self-evaluation never stops. ~ Bryan Chatman, Analyst, LG Electronics
Alumni Spotlight ks
Suman Silwal
He has run 4,000 miles in the last three years. He has completed marathons in Tokyo, Chicago, Toronto and New York. Thanks to the IEM program his passion is now his business. READ MORE
Greg Knight
Transplant surgery made him reevaluate his situation. He knew he needed a new perspective. He knew the IEM program would give him that and more. READ MORE
Ralph Jordan
The Capacity Engineer who wanted to expand his capacity chose the IEM program. He wanted a degree "that lived and breathed in the real world." He found it at UAB. READ MORE
Michael Mayhew
Feeling complacent and wanting to shake things up he signed up for the IEM program. He thought his true passion had to be different than his day job. He thought wrong. READ MORE
Meredith Vinson
She realized early there is more to life than "living in cubicle nation." Visiting an IEM informational session made her realize the program could help her do what she wants and what she loves. READ MORE
Jill Moller
Summa Cum Laude 2005. IEM degree in 2010. The program has motivated her to reach her dreams. READ MORE
Todd Collier
Helping bring the presitgious UAB hospital into the digital age? Just another day on the job for this IEM alum. READ MORE
Waymon Short
He is developing, coordinating, and integrating new hardware and software, evaluating and defining electrical testing needs for Mercedes Benz. IEM has allowed him to reach unreachable heights. READ MORE
Jeremiah Goodson
IEM did not take him out of his comfort zone. IEM expanded his comfort zone and opened his eyes to bigger and better things. READ MORE
Eric Ray
He entered the IEM program hoping for career opportunity and advancement. He left the IEM program with the confidence and the knowledge to start his own company. READ MORE
UAB Engineering Masters Degree IEM Home Page02-01-2012
UAB Master Degree in Engineering, M.Eng. Information Engineering & Management (IEM)What we are:
IEM stands for Information Engineering and Management. We are an executive master degree available in house and 100% online, providing an entrepreneurial focus to engineering and technology.
Why you want a master degree in Information Engineering and Management:
Over 62% of our clients receive promotions before graduation, and most of our clients increase their salary by 50% or more upon completion. You will learn how to network effectively, how to identify your strengths, bolster your weaknesses, and you will gain the technical skills and perspectives you cannot get anywhere else.
Will you make the cut? Here's what we want:
Relevant industry experience must be demonstrated at time of application to the master of engineering program. All undergraduate degrees will be considered, but preference is given to technology, math, science, and engineering degrees.
All clients participate online, and local clients meet one weekend a month.
The University of Alabama at Birmingham is accredited by the Southern Association of Colleges and Schools Commission on Colleges to award baccalaureate, masters, doctorate, and professional degrees. Contact the Commission on Colleges at 1866 Southern Lane, Decatur, Georgia 30033-4097 or call 404-679-4500 for questions about the accreditation of The University of Alabama at Birmingham.
This degree is not ABET-accredited. Students completing this program are not eligible to take the FE exam in the State of Alabama unless they also have an engineering degree from an ABET accredited program which meets state licensure requirements.
COPY BEING EDITED DRAFT UAB Engineering Masters Degree IEM Home Page02-01-2012
UAB Engineering Executive Masters Degree in Engineering, M.Eng. Information Engineering & Management (IEM)
IEM is a UAB Engineering Department offering a UAB Engineering Executive Masters Degree in Engineering. We focus on interdisciplinary engineering.
"Every block of stone has a statue inside it and it is the task of the sculptor to discover it."
~ Michelangelo
Leaders are not created, they are revealed.
Who we are:
IEM is a UAB Engineering department, offering an Executive Engineering Masters Degree in Interdisciplinary Engineering. Our faculty members are successful business owners in their own right. The skills they teach you are the same ones that worked in their businesses. Everyone involved in leading and guiding our clients focus on real world application. They use what they know in their business today to show you how to define, and reach, your professional goals. Our approach to education is to give you something that will last for the rest of your life, and certainly well beyond the 20 months you're with us. Everything we do here will exceed your expectations and redefine what you think is possible. One thing we promise: Every client will leave the UAB Engineering Executive Masters Degree program from IEM having received 100% return on investment.
What we offer:
The UAB Engineering Executive Masters Degree from IEM is designed to help technology professionals grow in their business. We outline the company of you--how even within a larger organization you should operate as your own business, and think with an entrepreneur mindset. The assignments of the UAB Engineering Executive Masters Degree from IEM help you learn to manage technical projects, align the technical projects & divisions to the mission of the organization as a whole, and we help you start technology ventures. The UAB Engineering Executive Masters Degree from IEM focuses on redefining your definition of success, helping you determine where you want to go professionally, then giving you tools to get there.
What you can expect:
UAB Engineering at IEM is not your typical classroom. Instead of focusing on textbooks, UAB Engineering at IEM has you read books by success experts, and in some cases you will even meet the authors themselves. Networking is a huge part of the UAB Engineering Executive Masters Degree program offered by IEM. We get you out into your community, connecting with the leaders in the industries that interest YOU.
Who should apply:
The UAB Engineering Executive Masters Degree from IEM is for all technical professionals who want to go further in their career. Our clients all want to make more money, and they all want to go further professionally. The traits that will set applicants apart, and determine their acceptance into the UAB Engineering Executive Masters Degree program at IEM, is a demonstrated drive and passion. We want to see that you care about what you do with your life, and that you're actively learning how to grow. We require industry experience from every applicant. Relevant industry experience must be demonstrated at time of application. All undergraduate degrees will be considered, but preference is given to math, science, and engineering degrees.
Format and Scheduling:
The UAB Engineering Executive Masters Degree from IEM is what's called a lock-step degree. You have to start at the beginning and travel through to the end. You can drop out, or be asked to leave, but you cannot jump in at the middle. No transfers, and classes you've taken elsewhere cannot count towards this degree. We meet one weekend a month for 20 months. All clients of the UAB Engineering Executive Masters Degree from IEM are online clients, meaning even if you attend the classes in person during weekend sessions, you will be participating alongside distance clients who are attending exclusively online. This format also means that if you're a single parent with a sick child, you can attend classes virtually for the weekend instead of hiring a babysitter. We require commitment, we expect you to work hard, but we also realize all of the clients of the UAB Engineering Executive Masters Degree from IEM are real people with real lives and our blended format is designed to work for you (and the crazy disasters we all deal with). The blended format is an example of how the UAB Engineering Executive Masters Degree program from IEM accepts no excuses, only results. We happen to think that life should not prevent you from reaching the goals you want professionally. With the blended format from the UAB Engineering Executive Masters Degree from IEM, you can be awesome at home, at work, and while attending the UAB Engineering Executive Masters Degree program from IEM.
UAB is accredited by the Commission on Colleges of the Southern Association of Colleges and Schools (SACS) to award degrees at the baccalaureate, master's, specialist's, and doctoral levels.
This degree is not ABET-accredited. Students completing this program are not eligible to take the FE exam in the State of Alabama unless they also have an engineering degree from an ABET accredited program which meets state licensure requirements.


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FAQ's on PROJECT WHY
Project WHY has no institutional or government support, and hence depends entirely on individuals and donations
from well wishers and supporters.
Almost all the money received goes back to the community we work with.
You can meet some of our donorshere
2. How much does it cost to run projet why
Project Why is a dynamic entity whose growth is organic. Its monthly budget is availablehere.
Our annual reports and balance sheets are on line: you can view themhere
3. Is project why a registered organisation?
Project Why runs under the Sri ram Goburdhun Charitable organisation. The organisation was set up by Anouradha Bakshi.
You can read the storyhere.Project why is a registered
organisation and meets all the requirements of the laws of the land.It has an FCRA clearance which allows it to receive funds from outside India. details
are available at thislink
4.What is your 'just one rupee a day' initiative?
Just one Rupee A Day or JORAD, is a new funding initiative launched to fund the ongoing activities of project why It aims
at creating a wide donor base where every donor will be asked to commit one rupee a day or 360 rupees a year (8 dollars). One rupee a day is a sum
that the poorest in india can contribute and feel included. Project WHY believes that any development activity should have continuity and duration in
time and hence its funding options should be affordable and doable by everyone. This will ensure replicability of the project. In
time, we dream taking primary education to local communities and have them fund the initiatives themselves.you can read the full vision of this approach
5. Who is at the helm of project why?
Project Why is steered by a Board of Directors that understands Project Why. The board members are always present when
needed and have gone out of their way to help at moment of need!
They also motivate us to walk that extra mile each and every day
you can meet themhere
Project why has many donation options. Clickhereto find them.
Contact us at: C 15 Chiragh Enclave, New delhi 110048
(Field office) 251A/3 Govindpuri, Kalkaji, New delhi 110019
Email: firstname.lastname@example.com


text:
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Man accused of stabbing girlfriend 29 times pleads guilty
Updated On: Mar 07 2014 04:46:56 PM CST
A Madison man accused of stabbing his girlfriend Semilla Anderson 29 times pleaded guilty, Friday in court.
Eric Prunn, 40, is being charged with first-degree attempted intentional homicide after being arrested in September at an east side home.
Police said Prunn stabbed his girlfriend inside a home on Brigham Avenue.
Police said they found a woman in her early 30s with multiple stab wounds to her upper body inside the residence. Anderson was Prunn's live-in girlfriend at the time of the attack.
The judge has ordered a pre-sentencing investigation.
A sentencing date has not been set.
Copyright 2013 by Channel 3000. All rights reserved. This material may not be published, broadcast, rewritten or redistributed.


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November 26, 2014
Stacy Pickering won the Republican nomination for Mississippi state auditor. But on the Democratic side, Todd Brand of Bailey, Miss., and Mike Sumrall face each other in a runoff Tuesday.
Now a controversial new commercial has heated things up as voters prepare to go to the polls.
The commercial accuses Sumrall's supporters of lying to black voters in the state, claiming to be a member of the NAACP and black. So far though, Sumrall said he hasn't heard the phone message left with voters.
"I've asked him, have you got a copy of the phone call? I'd like to hear it. No copy of the phone call to me," Sumrall said.
Sumrall says the Aug. 7 Democratic primary was a good clean race, with all three candidates running on their record. He led the primary but didn't get enough votes to win outright. That's when he said his opponent changed strategy. The ads started popping up late last week and over the weekend.
"This is just a tactic to muddy the water, try to confuse people in the last hours before the election," Sumrall said.
In the commercial, Brand says he never accuses Sumrall of actually making those phone calls. He just wants to find out who did. But Brand says he has signed affidavits from voters who says they received phone calls from Sumrall supporters.
Sumrall says Brand has yet to share those affidavits with him. But one good thing has come of all this "negative" publicity in Sumrall's mind. His limited budget could never have bought this kind of name recognition.
"Stacy Pickering has the name recognition," said Sumrall. "Now in the last three weeks, it's been my name in the paper. So people around the state know me now as much as they know Stacy."
Sumrall said, win or lose, he feels he ran a good campaign.
Brand was campaigning in Starkville on Monday.
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I was there with my family for holidays.these are the exact words i would express about my stay...heartily enjoyed every moment.. wonderful service, great comfort. good breakkfast. easy accessibility to transport. recommend highly.
Very good Hotel, It's on Conveniently located in the city center. Near Many Shopping center. Free Minibar , Room very clean and convenience. Free wifi and Have Nespresso Cofee in the room. you can request more towel and pillow for free of charge.
The Royal Plaza was a great hotel. We staid in the club suites and the service was great. The staff in the club rooms made you feel very welcome and after 11 days we were sad to say goodbye to them The hotel was also very close to the shopping area of Orchard rd
Free wifi, friendly concierge. Nice bathroom, wifi, good coffee.
The staffs are always courteous and quick to respond, quick response, quick and easy, room was clean. Staffs are very helpful. We are very happy with RP!
Friendly and warm service and the good location within the Orchard Road. The warm welcoming reception from front door staffs. Buffet Breakfast. Thank you very much for the attentive room service staff.
Close to orchard st. Thank you very much your service, that was so nice. We loved your hotel.
This hotel is truly magnificent. The service was top-notch and the hotel itself is so pretty. I loved our bed, so comfy.. and of course all the extra amenities were great. And in easy access to all that matters, including great restaurants and general sightseeing. I would recommend this hotel to anyone
It's convenient if you are traveling with little ones and shopping is just at your doorsteps. Staffs are friendly and efficient. They have practically everything that you need. Staffs are very helpful. Fast and efficient check out service. Keep up the good effort! Well done! Will definitely stay at RP again on my next visit.
I have stayed for 7 days at royal plaza which was amazing. Great location near shopping malls , orchard train station, taxis and buses. Restaurant at the hotel is excellent I have reviewed the breakfast already 5 star. Don't hesitate to book this hotel
This was the second stay I have had at the Royal Plaza. The first was with my husband and the second was with my daughter. The location is brilliant for a shopping holiday as it is close to Orchard Road, the buses and the MRT station. The staff are helpful and the room is clean and well decked out. The rates are very reasonable.
The location is very good I have everything I need.
Maybe I'm easily impressed, but there were no fewer than a dozen helpful, uniformed, cheerful staff-members standing attentively in the lobby at all times. From the concierge to the valet, any and all of them were ready with great tips, suggestions, and directions. This goes a long way for a first-time visitor to Singapore.
The breakfast was AWESOME! I lost track of how many different cuisines were available for Asian, European, and American tastes.
Location was superb, rooms were beautiful and clean, amenities were above par, and the rooftop pool was the perfect place to relax before hitting the sidewalks for people-watching.
Great location to Orchard Road and shops with the MRT just around the corner. Good price with very comfy beds and clean rooms. Yummy buffet breakfast with something for everyone. Also over the road are some eating places and you can turn out of the hotel and visit a massive duty free shop. Good to check prices, but I think the airport is cheaper especially cosmetics.
Although some of the hotel public areas and corridors are a bit dated don't let this fool you. The rooms are comfortable, quiet and fitted out with free mini bar, espresso coffee makers and WiFi. The staff were very friendly and helpful, the pool is open 24 hrs and the location was fabulous- just off the overly busy Orchard Road. Second time in a year that I have chosen the Royal Plaza and would come back again.
friendly staff. once arrival we just check in to our room, thank you, wise to stay at RP in the nearest future.
location and friendly service. fast and efficient check in. coffee machine. Friendly and efficient staff in Heat Bar and quality of food. account prepared quickly. My husband John and I always enjoy staying at your Hotel as we are always made to feel welcome and nothing is too much trouble for your staff.
This hotel will meet your every need and the price is a bonus.its situation is in the heart of the tourist area and every venue is within a short taxi ride. Everything about Singapore screams high prices but this hotel bulks the system. Great place great staff, will I go back? Would I recommend it? Without a doubt.
RP has good staffs, they are did a good job by providing extra miles service to customer. Room is clean, staff are helpful and friendly, RP has good system that all staff could work effectively. As a customer, I would like to say thank you to all RP staffs ( from bellboy , receptionist to housekeeping etc) for providing such a enjoyable environment for me. Helpful, effective and friendly. Room is clean, mini bar. Quick and effective.
We were recommended to stay at your hotel through a business colleague who always stays with you for the convenience of accessing local activities. We were on a cruise ship and upon arrival at your hotel met two other cruise guests who also booked into your hotel. Ease of requesting king bed. Confidence of knowing immediately of availability. Portage and friendly hotel staff, homely,clean. Buffet Breakfast clean and of excellent quality.


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All / Free
Eat, Drink and Be Merry!
This event has finished. 6 May 2013, 11am - 4pm
Celebrate a Roman festival with us.
Just like the Roman festival, Floralia, in Roman times, there will be eating, drinking, games to play, fighting to watch and contests to take part in - but we'll leave out the animal sacrifice!


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Overnight Yeast Waffles
Starting the day with an appealing, hearty breakfast is certainly a step in the right direction when you're trying to follow a healthy eating plan. These waffles are so good that I even freeze them for breakfast on busy mornings.—Mary Balcomb, Florence, Oregon
10 Servings
Prep: 15 min. + chilling Cook: 5 min./batch
1 package (1/4 ounce) active dry yeast
1/2 cup warm water (110° to 115°)
1 teaspoon sugar
2 cups warm milk (110° to 115°)
1/2 cup butter, melted
2 eggs, lightly beaten
2 cups all-purpose flour
1 teaspoon salt
In a large bowl, dissolve yeast in warm water. Add sugar; let stand
for 5 minutes. Add the milk, butter and eggs; mix well. Combine
flour and salt; stir into milk mixture. Cover and refrigerate
Stir batter. Bake waffles in a preheated waffle iron according to
manufacturer's directions until golden brown. Yield: 10 servings.
Nutritional Facts:
2 waffles equals 220 calories, 12 g fat (7 g saturated fat), 74 mg cholesterol, 366 mg sodium, 22 g carbohydrate, 1 g fiber, 6 g protein.
© Taste of Home 2014


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FORT MYERS, Fla. -- The Florida Everblades donned both "Sticks and 'Staches" for a good cause Friday night. Men, women and children proudly sported their 'staches to raise awareness for mens' healthcare.
"Mustache Me" encourages men to talk to their doctors about prostate exams.
Organizer Scott Strachan said, "pPeople get a kick out of it...I definitely don't wear a mustache all the time, so it's unexpected but a lot of fun."
Nine dollars from every ticket sold will go to 21st Century Care and Mustache Me of Southwest Florida. A few Everblades players plan to grow their real mustaches during November to show their support.