text:
This year's pre-conferences are in 2-hour blocks starting at 7:20am and going until 5:20pm. The Psychopharmacology Track is back by popular demand (Indicated by the Rx symbol) -- Register for these sessions to earn up to 8.0 contact hours in pharmacology when you attend!
Pre-Conference Afternoon Sessions
Block 3 Block 4
Acute Care Psychiatric-Mental Health Nurses: Preparing for Recovery Oriented Practice.
This interactive facilitator training will introduce nurses to the APNA Recovery to Practice (RTP) Program Acute Care Psychiatric-Mental Health Nurses: Preparing for Recovery Oriented Practice and it will offer guidelines on how to facilitate this RTP program in their health care facility. The APNA Recovery to Practice Program discusses recovery knowledge, skills, and attitudes and will focus on facilitating change in psychiatric-mental health nursing practice. Recovery focused psychiatric-mental health nursing practice will align with SAMHSA's national initiatives and JCAHO's standard on patient centered communication.
Speakers: Jeanne Clement, EdD, APRN, BC, FAAN; Kris A. McLoughlin, DNP, APRN, PMH-CNS, BC, CADC-II; Mary Moller, DNP, ARNP, APRN, PMHCNS-BC, CPRP, FAAN; Eric C. Arauz, MA, MLER
1011: 100 Years of Schizophrenia Genetics: Where Are We Now? (RN, APRN)
7:20am – 9:20am
Progress in schizophrenia genetics has implications for understanding pathophysiology; identifying ultra high-risk groups; validating animal models; developing new pharmacologic targets; and understanding environmental risk factors. Using induced human pluripotent stem cells, we can study schizophrenia using human neurons. Nurses have the opportunity to implement practice changes inherent in these advances. Abstract
Speaker: Nancy G. Buccola, MSN, APRN, PMH CNS-BC, CNE
1012: Practical Alchemy: Psychiatric Nursing's Role in Actualizing Interprofessional Collaborative Practice in Psychiatric Care (RN, APRN)
7:20am – 9:20am
This presentation will provide the context for the development of the Interprofessional Education Collaboration (IPEC) competencies currently recommended by the Institute of Medicine. A thorough description of each competency with corresponding practical examples will be provided. Integration of these competencies into psychiatric nursing education and practice will be discussed. Abstract
Speakers: Margaret Slusser, PhD, PMH-CNS; Amy H. Edgar, RN, MSN, FNP(C)
1013: The Triad of Childhood Trauma, Mental Illness, and Substance Abuse: Applying Trauma-Informed Care (RN, APRN)
7:20am – 9:20am
Recognition of the effects of child abuse and its contribution to the development of mental illness and substance abuse are critical in psychiatric nursing. The purpose of this presentation is to describe the impact of childhood trauma, its potential sequelae, and a treatment strategy, trauma-informed care. Abstract
Speakers: Linda Grabbe, PhD, FNP-BC, PMHRN-BC; Angela F. Amar PhD, PMHCNS-BC, FAAN; Ursula A. Kelly, PhD, ANP-BC, PMHNP-BC
1014: Building Interprofessional Bridges in Graduate Nursing Education: Preparing Graduates for Leadership in Collaborations that Improve Mental Health Outcomes (APRN)
7:20am – 9:20am
In response to the IOM's recommendations, this workshop will present ways to redesign graduate curriculum to prepare our graduates to take the lead in developing interprofessional collaborations and practice as full partners to improve mental health outcomes. Exemplars of faculty teaching and practice collaborations with other disciplines will be provided. Abstract
Speakers: Carole Shea, PhD, RN, FAAN; Pamela Lusk, DNP, RN, PMHNP-BC
1015: Building an PMH-APRN business: Strategies to grow and shake the money tree (APRN)
7:20am – 9:20am
Creating a clinical environment that allows full scope of practice of PMH-APRN might rely on creating your own clinical practice. Critical elements for mental health business involves knowledge of NCQA standards for MH/SA, credentialing requirements, documentation, crosswalk billing codes, collaboration agreements, and Collaborative Care Programs will be covered. Abstract
Speakers: Sharon Katz, MSN PMH-APRN, BC; Kathryn Lindsay, MSN, RN
1016: ( Psychopharmacology Track) Confluence of Prescribing and Psychotherapy Using DBT Principles (RN, APRN)
7:20am – 9:20am
Speaker: Barbara J. Limandri, PhD, PMHCNS-BC
1021: The Significant Promise of Therapeutic Neuromodulation: Implications for Psychiatric Mental Health (PMH) Nursing (RN, APRN)
9:30am – 11:30am
The course presenters will provide an in-depth discussion of neuromodualtion. We will examine various brain stimulation methodologies with a focus on mechanisms of action, safety and efficacy. They will examine scientific advancements including technological improvement and biomarker development. We will examine the extraordinary opportunities for PMH Nursing. Abstract
Speakers: Mary T. Rosedale, PhD, PMHNP-BC, NEA-BC; Donna J. Ecklesdafer, MSN, RN; Theresa C. Kormos, PMHCNS-BC; Michelle A. Freedland, RN-BC; Michelle M. Knapp, RN, BSN
1022: 'Mixing Models': Creating Synergy in a Transdisciplinary Environment. (RN, APRN)
9:30am – 11:30am
What is the best professional practice model for psychiatric nursing as we enter the age of an accountable care organization? This presentation seeks to answer this question and advance the science by presenting a mixed model of incorporating the tenets of the AACN Synergy Model with a transdisciplinary model approach. Abstract
Speakers: Tammy Moore, MS, RN, NEA-BC; Grayce Sills, PhD, FAAN
1023: Social Bullying in Nursing Academia: A Phenomenological Study (APRN)
9:30am – 11:30am
A phenomenological study of social bullying in nursing academia was conducted and resulted in themes and sub-themes that describe the phenomenon. Social bullying is not synonymous with horizontal violence or incivility, but is more severe. Bullies target their victims. Implications for nurse educators' recovery from this workplace violence are posed. Abstract
Speakers: Diane M. Wieland, PhD, MSN, RN, PMHCNS-BC, CNE; Ciara Levine, MSN, RN, PMHCNS-BC
1024: Live Person Simulation Strategies in Undergraduate Psychiatric Nursing Education: A Multi-Institution Academic Panel Collaboration (RN, APRN)
9:30am – 11:30am
While psychiatric nursing educators often use simulated patient scenarios, a lack of clarity and consensus is missing. In response the Undergraduate Education Council meeting at the 2012 APNA conference, various academic institution educators have collaborated to provide answers to the question of using standardized patient simulation in undergraduate education. Abstract
Speakers: Jill Lintner, MSN, PMHCNS-BC; Joyce Shea, DNSc, APRN, PMHCNS-BC; Ruth Fiedler, EdD, APRN-BC, CNE; Brenda Kucirka, PhD(c), RN, PMHCNS-BC, CNE, Sandra Gamble, RN, MSN, BS
1025: Coding for Services: CPT, DSM-5 and APNs (APRN)
9:30am – 11:30am
The 'business of practice' for psychiatric nurse practitioners requires a complete understanding of billing and diagnostic codes. This workshop provides hands-on experiences in case analysis, CPT code selection, and DSM-V and ICD-10 diagnostic code application for APNs concerned about reimbursement. Abstract
Speaker: Sandra Cadena, PhD, APRN, PMHCNS-BC, CNE
1026: Geropsychopharmacology: The Evidence for Effective Interventions (RN, APRN)
9:30am – 11:30am
Speaker: Michael Rice, PhD, APRN, BC, FAAN
Product Theater Lunch
Vital ReLATionships
11:30am - 1:00pm
Marriott Rivercenter
Sponsoring Company: Janssen Pharmaceuticals, Inc.
1031: Evidence Based Practice Skills Boot Camp (RN, APRN)
1:10pm – 3:10pm
Evidence based practice involves skills not used in practice including: asking focused answerable questions; conducting efficient searches; analyzing study methods; and determining how to implement the evidence. Hands on sessions tackle each step of the process, offering easy to use techniques to more efficiently complete evidence based reviews. Abstract
Speaker: Joanne D. Iennaco, PhD, PMHCNS-BC, PMHNP-BC, APRN
1032: Developing Self-Care Through Caring Science: An Integrative Evidence-Based Approach (APRN)
1:10pm – 3:10pm
What is it like to experience a positive human interaction with difficult patients? This requires developing self-care strategies to alleviate the stress encountered in our professional settings and personal life. We must be authentically present, attentive, empathic and non-confrontational. Caring Science and Mindfulness promotes sensitivity towards self and others. Abstract
Speaker: Joseph Giovannoni, DNP, MA, MS, APRN-Rx, PMHCNS-BC
1033: Traumatically Brain Injured (TBI) Child/Adolescent, Young Adult, Aging Person: Practicing Recovery Principles (APRN)
1:10pm – 3:10pm
Speakers: Vanessa Genung, PhD, RN, PMHNP-BC, LCSW-ACP, LMFT, LCDC
1034: A Toolkit for Innovative Teaching Strategies in Psychiatric Mental Health Nursing (RN, APRN)
1:10pm – 3:10pm
Psychiatric mental health faculty are often transitioned from advanced practice roles with scarce preparation for teaching and often lack adequate mentorship. This pre-conference workshop will provide a brief hands-on introduction to a variety of innovative teaching strategies to provide a toolkit for teaching student centered learning within the nursing curriculum. Abstract
Speakers: Grace K. Wlasowicz, PhD., RN, PMHNP-BC; David M. Sharp, RN, PhD; Todd Hastings, MS, RN; Barbara Buxton, PhD
1035: Introduction to the DSM-5 (RN, APRN)
1:10pm – 3:10pm
The presenters will provide a summary of the process in revising the DSM-%, overarching changes, and specific changes to diagnoses and categories. S pecial attention will focus on the more controversial areas including autism spectrum disorders, emotional dysregulation in children, substance use disorders, and binge eating disorder. Abstract
Speakers: Margaret Halter, PhD, PMHCNS-BC; Barbara J. Limandri, PhD, PMHCNS-BC
1036: Understanding Sleep and Antidepressants: Lessons from Research Literature and Clinical Practice (RN, APRN)
9:15am – 10:00am
Speaker: Joseph M. Holshoe, MSN, PMHNP-BC
1041: Engaging Inpatient Psychiatric Nurses in Defining and Promoting Evidence Based, High Quality, Patient Centered Care (RN)
3:20pm – 5:20pm
This workshop offers a "How to" field guide for engaging inpatient staff nurses in articulation of practice expertise. Using a multifaceted council model and an award winning publication as an example, participants will develop a plan for outlining the process for participants and suggest strategies for moving projects forward. Abstract
Speakers: Judy L. Sheehan, BSN, MSN; Joanne Matthew, MS, PMHCNS, BC
1042: Standing like Tree, Moving like Water - Applying Tai Chi Chuan, Its Ideas and Methods to Promote Physical and Mental Fitness Participation for Individual Living with SPMI (RN)
3:20pm – 5:20pm
This session discusses and teaches the methods and process of developing and implementing an adaptive Tai-Chuan program to promote the sense of wellbeing and fitness participation among individuals living with SPMI. Abstract
Speakers: Zibin Guo, PhD; Miriam Zwitter, PhD, RN
1043: Open Heart/Open Book: Co-authoring with Families and Patients on an Inpatient Unit to Write the Recovery Story (RN, APRN)
3:20pm – 5:20pm
How can we maximize the minutes, extend the recovery reach of a single family session on an inpatient unit? Narrative Therapy shapes a session so the patient, family, and nurse produce a document of recovery- plans, concerns and commitments. Reports are that these documents are kept, giving guidance and encouragement. Abstract
Speaker: Melissa Elliott, BSN, MSN, PMHCNS-BC
1044: Turning the Classroom: Using Team-based Learning to Engage Students in a Psychiatric-Mental Nursing Course (RN, APRN)
3:20pm – 5:20pm
Team-based learning (TBL) is an instructional method that engages students to be active participates in their own learning. The participants will learn how to use TBL to reduce attrition, have manageable reading loads, and enhance preparedness for class which will allow for richer discussions and learning. Abstract
Speaker: George B. Smith, DNP, APRN, GNP-BC, CNE
1045: Mental Health Unit Design: Promoting Safety and Therapeutic Benefit Through Careful Planning (RN, APRN)
3:20pm – 5:20pm
Mental health unit design is an expensive, time-consuming proposition that can profoundly affect unit function, effectiveness, and safety. This program will present a wide range of options in the design and furnishing of a modern unit, discuss the advantages and disadvantages of a variety of designs and furnishings, and encourage participants to share their experiences. Abstract
Speaker: Edward A. Herzog, MSN, PMHCNS


text:
Forest Hill, MD –08 April 2014– The Apache Software Foundation (ASF), the all-volunteer developers, stewards,...
- Featured Projects »
- Apache Batik
- Apache Directory Studio
- Apache Rave
The ASF is made up of over 100 top level projects that cover a wide range of technologies. Chances are if you are looking for a rewarding experience in Open Source, you are going to find it here.
Apache Batik
The Apache Foundation's Java-based toolkit for SVG generation and manipulation.
Batik is a Java-based toolkit for applications or applets to use images in the Scalable Vector Graphics (SVG) format for various purposes, such as display, generation and manipulation.
Apache Directory Studio
The Eclipse based LDAP browser and directory client
Apache Directory Studio is a complete directory tooling platform intended to be used with any LDAP server however it is particularly designed for use with ApacheDS. It is an Eclipse RCP application, composed of several Eclipse (OSGi) plugins, that can be easily upgraded with additional ones. These plugins can even run within Eclipse itself.
Apache Rave
Rave is a widgets-based, web-and-social mashup engine
Apache Rave is a new web and social mashup engine. It will provide an out-of-the-box as well as an extendible lightweight Java platform to host, serve and aggregate (Open)Social Gadgets and services through a highly customizable and Web 2.0 friendly front-end. Rave is targeted as engine for internet and intranet portals and as building block to provide context-aware personalization and collaboration features for multi-site/multi-channel (mobile) oriented and content driven websites and (social) network oriented services and platforms. For the OpenSocial container and services the (Java) Apache Shindig will be integrated. At a later stage further generalization is envisioned to also...

subset: commoncrawl


text:
Offering both a manual gearshift and an automatic mode, 7-speed PDK promises to deliver sports performance with efficiency and comfort as well as rapid gear changes with no discernible interruption in the flow of power.
PDK is essentially two gearboxes in one. The double clutch provides an alternating, friction-locked connection between these two half gearboxes and the engine. Gears 1 to 6 have a sports ratio and top speed is reached in 6th gear. The 7th gear has a long ratio, which helps to keep the engine revs low, even at high speeds. Depending on the gearshift programme (SPORT button activated or deactivated), the gear change is optimised for comfort or sporty driving.
We've made the PDK even sportier for the Panamera GTS and the Panamera Turbo models. The PDK in SPORT PLUS mode is designed for maximum performance: The gear changes are extremely fast, the maximum propulsion force potential is used to achieve optimum acceleration.
© 2014 Dr. Ing. h.c. F. Porsche AG. Legal notice.
* These data were obtained using the Euro 5 measurement method (715/2007/EC and 692/2008/EC) in the NEDC (New European Driving Cycle) with standard equipment. The information does not refer to an individual vehicle and is not part of the offer, but is simply provided so that comparisons can be made between different types of vehicle. Further, up to date information on the individual vehicles can be obtained from your Porsche Centre.
Consumption figures were obtained on the basis of standard equipment. Special equipment may affect consumption and performance.


text:
Generated output from the engine block may cause vibrations that can be regulated through the Chevrolet Impala motor and transmission mount. The motor and transmission mount of your Chevrolet Impala would keep the gearbox and motor steady when the car is running and firing up. Due to worn mounts, you might be required to pay a lot of cash on replacements or engine restoration if the problem happens to be really serious.
Whenever your automobile experiences specks on the road, parts will move around without sturdy Chevrolet Impala motor and transmission mounts to keep them secure. Strong vibes emanating from the engine block can reach the cabin and Chevrolet Impala a strange noise. Every worn motor and transmission mount of your Chevrolet Impala ought to be changed to prevent vehicle troubles. Look for a high-grade new motor and transmission mount; see to it that these engine mounts suit the features of your Chevrolet Impala.
Our highly secure online shop provides you with fantastic products at lower prices, giving you the best packages on the Internet. We offer the highest-quality Chevrolet Impala motor and transmission mount choices care of well-recognized manufacturers, which include Dee Engineering, Quinton Hazell, Eurospare, and Vemo.
Market Price :$18.73
Discount Price :$13.80
Total Savings :$4.93
Market Price :$136.53
Discount Price :$136.53
Total Savings :$0.00
Market Price :$599.00
Discount Price :$599.00
Total Savings :$0.00
Market Price :$39.79
Discount Price :$30.84
Total Savings :$8.95
Market Price :$199.00
Discount Price :$199.00
Total Savings :$0.00
Use our Part Fit Checker to view parts compatible with your vehicle.


text:
Huseng wrote:The Abhidharma-kośa-bhāsya states, "The collective force of the actions of beings produces the winds which create (nirmā) the moon, the sun and the stars in heaven."
The cosmos are a reflection of beings' actions in this sense rather than a causative force.
I'm OK with the principle that realms appear because of karma. On the other hand, the Kosha's cosmological view of the world is very much outdated, and I think even the Chinese knew that early on.


text:
Carlos Sampietro, born in Lake Como, Italy, moved from the advertising industry to the arts. Don't worry about getting bored while looking at his collection, "The Street Is In The House," is truly unique. Sampietro's motto for the exhibit is "There is beauty in something that has been in the street for so long."
Pictured above, is one of Sampietro's police barrier tables. The artist wanted to bring something that is normally scary and used to separate people, and turn it into something that will bring people together. Many of his works use similar elements -- transforming an item from the street into something beautiful and something that makes a statement about society.


text:
River Front Chalet (RF2)
|Base Rate *
|Click here to view the accommodation rates
* The Base Rate amount is charged for any number of guests occupying a unit not exceeding the base number for that accommodation type (in this case 0)}. Any additional Adults and Children exceeding the base capacity are charged in addition to the base rate amount per persons up to the amount of beds or guests allowed in the unit.
- 1 bedroom with 2 single beds
- Air-conditioned
- DSTV (Limited Channels)
- En-suite bathroom with shower
- Fridge/ Freezer
- Kitchen, fully Equipped
- Lounge
- No electricity from 21h30 - 05h00 daily
- No electricity from 21H30- 05H00 daily
- No Smoking
- Patio Braai Area
- Riverfront View
Please note:
Accommodation images may differ from the actual units as refurbishment of various accommodation types occur on an on-going basis.


text:
Defying all odds
Pre-med student and mother of two, diagnosed with rare disease
Published: Monday, June 25, 2012
Updated: Wednesday, July 25, 2012 20:07
"I got stared at everywhere I went, people always did a double take because I had this huge belly," Castillo said. "I knew I was
being judged."
But what those people didn't know was that Castillo was one of the brightest incoming freshmen in the country. She graduated in the top 4 percent of her class and had acceptances to some of the top pre-med programs in the country. She was the first in her family to attend college, and an unplanned pregnancy would hold her back
"I worked hard for so long, I didn't want to throw it away," Castillo said.
Her son Sean quickly became her motivation to succeed.
"I knew that not only was I becoming a mother but I was also becoming a role model. I knew that if I quit school I wouldn't be the best example for him. I wanted to show him that when times get rough, you can persevere," Castillo said.
Castillo abandoned a full scholarship to Boston University to attend Texas A&M University, in an effort to be closer to family.
Casey Kettlewell, her husband, was already attending Blinn College and they knew it
was important they come together as a family
to overcome the challenges teen
pregnancy brings.
"I'm just so glad that I chose A&M," Castillo said. "Texas A&M is just so personable and family oriented and warm. You get the best of both worlds — you get a great education and an at-home feeling."
Castillo is a senior biomedical sciences
major graduating in December. She will be a part of the two percent of teen moms who earn a college degree, as a mother of two. The Kettlewells recently welcomed a daughter, Charli. Receiving her diploma will symbolize four years of hard work and sacrifices made by the Kettlewells.
"We've had to sacrifice a lot. Even though I'm a senior, I just went to Northgate for the first time two weeks ago," Castillo-Kettlewell said, "I've never had a typical college life."
Being a mom, a wife, and a student means quitting is a tempting option.
"Last week I was surrounded by all my anatomy notes, and my son Sean was using me as a personal jungle gym. I sat up and I just started crying. I wanted to study and I couldn't," Castillo said.
It was the desire to end the vicious cycle of low-income living that drove Castillo to continue. She said more important than having a good job and making money is being a good example for her son and not becoming another statistic.
"I knew that not only was I becoming a mother but I was also becoming a role model. I knew that if I quit school I wouldn't be the best example for him. I wanted to show him that when times get rough, you can persevere," Castillo said.
Casey Kettlewell, Susan's husband, also sacrificed for the good of his family. He stopped pursuing higher education to take care of their son and work at a local grocery store. He said he recognized his wife's potential to do great things, and he wouldn't do anything to stand in her way.
"We were together for years, and I knew how dedicated and intelligent she was," Kettlewell said. "To interfere with that would be my fault."
As one challenge is overcome, another begins. Castillo-Kettlewell is now applying to medical schools to achieve her dream of becoming a doctor who specializes in infectious diseases.
"Significant people in my life are HIV positive. I was just recently diagnosed with Idiopathic Granulomatous Mastisis by our local, and only, infectious disease doctor in town. Knowing that I can help people win the war on their diseases just like the infectious doctors have done in my life and the lives of my loved ones is priceless." Castillo said.
IGM is a rare disorder that mimics inflammatory breast cancer. It causes tumors, lesions, and abscesses on the breast and disfigures the breast. Castillo was diagnosed on Feb. 8, almost a year to the date she found her first breast tumor.
"I was basically living in the hospital or the operating room when I was diagnosed. I had eight operations and in-office procedures to remove tumors and abscesses from both breasts, but the tumors and lesions just kept coming."
Her doctor knew the tumors were non-cancerous, yet IGM is so rare he had to get a second opinion to confirm Castillo's diagnosis.
Given its rarity, there is no set protocol on how to treat IGM. Castillo's doctor recently found three tumor developments on both breast and her next step will be to go to the world-renowned Mayo Clinic in Rochester, Minn., to see some of the nation's best breast specialists who can hopefully put Castillo in remission.
"The last and most drastic option would be a double mastectomy, but I refuse to believe that I will have to resort to that option."
Castillo continues to defy the odds stacked against her. She is proof any stereotype, any statistic, and any hardship can be overcome. It seems that nothing the world throws at her can hold her back.
"I know God put this challenge in my life for a reason. They way I look at it is that I am getting many shadowing hours with all the doctor visits and surgeries I have had. I have the most amazing team of doctors that truly care for my well being…[But] I once had a doctor that bluntly told me that I 'might just have cancer' like he was describing the weather outside. He indirectly gave me a of crash course on how not to treat my patients. I am more determined to become a doctor now, so I can make a difference in my patients' lives just like my doctors have made on mine.
Be the first to comment on this article! Log in to Comment
You must be logged in to comment on an article. Not already a member? Register now


text:
Nestled on the barrier Gulf Coast, St. George Island boasts 22 miles of tranquil beaches and unblemished wildlife sanctuaries. Your relaxing stint in the sand begins at one of Tip Top Vacation Spot's furnished rental properties, outfitted for every family, couple, or couple of families looking to take bets on their children's beach volleyball games. Rates start as low as $485 (standard fees not included) for a three-night stay in a quaint, two-bedroom villa during the low, summer season, and range upward of $3,600 for a week-long, mid-season stay at a five-bedroom house equipped to corral larger herds of vacationers.
Between the 1820s and the 1940s, ships chugging down the Apalachicola River turned Blountstown into a bustling settlement. Today, 18 buildings from those days still bear witness to the joys and trials of pioneer life in the form of Panhandle Pioneer Settlement's living museum. There, visitors can admire such structures as an 1860s-era round-log structure and an 1820s hewn-log cabin whose dovetailed joints marked carpenters' transition away from holding wood together with scotch tape. Nearby, a horseless carriage and antique fire engine nestle in the firehouse, and an antique piano rests in the Red Oak Methodist Church. Housed in a shotgun-style abode, Doctor Dowling's Office sheds light on medical practices of the day, and the two-room school makes students grateful they don't have to chisel their answers into marble scantron tablets anymore.
The settlement also strives to preserve knowledge of pioneer trades with educational programming and classes that preserve the arts of blacksmithing, basket weaving, and jam making. Additionally, the settlement welcomes the public at events ranging from an annual peanut boil and hog-butchering demonstration to hand-stitched quilt shows, which remind audiences that there are cozier alternatives to today's blankets woven from discarded computer motherboards.
Dewsweepers Golf School's instructors impart club-swinging know-how to golfers of all abilities in one-hour, private lessons. The well-rounded instructors (lessons are valid for any staffer except Tony Ruggiero) can help pupils hone any aspect of their game, such as adding distance to their drives, improving their short game, or bending short irons into serviceable boomerangs. At all locations, computerized video swing analysis technology augments instructors' ability to diagnose swing deficiencies by providing slow-motion replay for each shot. After the lesson, pupils receive an email file with a copy of the video swing analysis that features voiceover instruction for players to have for later reference and play nonstop at upcoming performance reviews with the boss.
At the authorized Cessna Pilot Center, Island Air Express's certified pilots and instructors curate training courses, helm scenic tours, and glide above clear waters during private flights to the Bahamas. They help aspiring flyers to accrue hours for a private pilot's license, as well as prepare them to complete official flight tests with FAA–approved blindfolds for instrument ratings.
Freedom Boat Club extends the perks of boat ownership to everyone, but without having to shell out a hefty sum or learning how to clean barnacles off the bottom of the boat with a toothbrush. Sailors can take all types of watercraft—flatboats, fishing boats, pontoons, cruisers—out on the open sea whenever they like, depending on their membership.
Xtreme Skydivers yokes each leapster to an experienced instructor who guides them through the ups and downs of tandem sky-scaling, and ensures that parachutes deploy at the right time for safe landings. Thrill seekers don jump suits, tie their teachers to their backs, and hop aboard an 18-person Grand Caravan airplane that shuttles them 14,500 feet into the sky. When conditions permit, the teacher-student tandem tumbles through cloud caves, screams hello to beachgoers, and adds emoticons to skywriting before landing delicately on a soft bed of sand.


text:
Dexter at 18:40 is just marvellous.
Dexter at 18:40 is just marvellous.
Thanks to have posted this!
FACEBOOK http://www.facebook.com/Maxter2010
TWITTER https://twitter.com/Maxter2010
LAST.FM http://www.lastfm.it/user/Maxter2010
Awesome! Also Jason is wearing Offspring t-shirt, nice touch.
Thank you for posting! This was great!
That was REALLY overdue, but awesome nonetheless!! thank you, uploader
The Offspring's Video Vault
Cool2Hate681 thank you for posting this awesome video!
great find cool2hate never seen it, awsome.


text:
I currently get "The iPhone "iPhone" cannot be used with iTunes because the SIM card is not installed. You must insert your sim card into your iphone in order to activate it."
whenever I connect to iTunes. I'm trying to find a solution for this. Does anyone have a fix?
Yesterday evening I tried to unlock an 8GB iphone using iTunes, Independence and the original iUnlock.app. It's worked for me several times before, so I thought I knew what steps to follow.
The iPhone's firmware was 1.0.1, so I first restored it using 'alt restore' to 1.0.2. After that I activated iTunes and plugged in the iPhone in order to pair it.
Then I shutdown iTunes & iTunes helper and started Independence. I activated the iphone, ran jailbreak and installed ssh etc... Then I shut down Independence.
I connected to my wireless network and with Fugu I then copied over iUnlock.app and restarted the iPhone. After restarting I removed the AT&T sim card and ran iUnlock.app.
After iUnlock.app ran, I put in a new simcard for testing. It couldn't find a network. Then I plugged it into iTunes and it told me the iPhone was not activated.
I then tried to activate again using Independence however could not activate.
Now whenever I connect to iTunes I get the message below (see error message for iTunes)
If I try to use Independence I can jailbreak, re-install ssh however I cannot run Activate. If I try to activate I get the error message below.
I have restored my iPhone several times, with the AT&T simcard inside and with no simcard inside.
The 'home' screen of my iPhone is now as below, with the ICCID labelled "Unknown".
Does anyone have a fix for this?
iPhone 8 GB Firmware 1.0.2
iTunes 7.4.1
Independence 1.2.1
Error Messages:
-------------- iTunes Connection Error Message -----------
The iPhone "iPhone" cannot be used with iTunes because the SIM card is not installed. You must insert your sim card into your iphone in order to activate it.
--------------- Independence 1.2.1 Activate Error ------------
Error obtaining the ICCID (ensure there is a SIM card in your phone).
--------------- iPhone Screen ---------
"Activate iPhone
connect to iTunes"
XXXXXXXXXXXXXX (ie; numbers are given here for IMEI)
Slide for Emergency


text:
Charlotte Bobcats
|This article needs additional citations for verification. (September 2013)
|Charlotte Bobcats
|Charlotte Bobcats
Charlotte Hornets
|Time Warner Cable Arena
|Charlotte, North Carolina
|Team colors
|Navy, Light Blue, Orange, Silver, White (to be teal, purple, black, gray, and light blue in 2014 [1])
|Michael Jordan
Nelly (co-owner)
|General manager
|Rich Cho
|Head coach
|Steve Clifford
|D-League affiliate
|Fort Wayne Mad Ants
|Division titles
|Official website
The Charlotte Bobcats are a professional basketball team based in Charlotte, North Carolina. The Bobcats play in the Southeast Division of the Eastern Conference in the National Basketball Association (NBA). The Bobcats were established in 2004 as an expansion team, two seasons after Charlotte's previous NBA team, the Charlotte Hornets, relocated to New Orleans. The team is owned by former NBA player Michael Jordan, who acquired the team in 2010. The Bobcats play their home games at Time Warner Cable Arena in center city Charlotte. As of the end of the 2012–13 season, the Bobcats have compiled a record of 250–476. In their 10-year history as the Bobcats, they have qualified for the postseason just twice, once during the 2009–10 season when they achieved a franchise-best record of 44–38, and again in 2013-14.
The team will be renamed the Charlotte Hornets for the 2014–15 NBA season after the New Orleans franchise's 2013 relinquishment of the Hornets name.[2]
- 1 Franchise history
- 2 Personnel
- 3 Uniforms and arenas
- 4 Franchise records, awards and honors
- 5 Mascot
- 6 Media coverage
- 7 References
- 8 External links
Franchise history[edit]
2002–2004: Team creation[edit]
When the original Charlotte Hornets relocated to New Orleans in 2002, the NBA promised Charlotte leaders that the city would be granted an NBA expansion team for the 2004–05 season. Several ownership groups, including one led by former Boston Celtics star Larry Bird, made bids for the team.[3] On December 18, 2002, a group led by Black Entertainment Television founder Robert L. Johnson was awarded the franchise,[4] allowing him to become the first majority African American owner in U.S. major professional sports.[5] The rapper Nelly became another notable co-owner.[6]
In June 2003, the team was named the Bobcats. The Charlotte Regional Sports Commission aided with the "Help Name The Team" effort that drew over 1,250 suggestions. The Charlotte Flight was the actual winner of the poll, but was disregarded by Johnson. During the summer of 2003, at a street festival that attracted an overflow crowd of 7,000 fans, the Charlotte NBA expansion franchise unveils "Bobcats" as the team name.[7][8] The bobcat, according to the North Carolina Wildlife Commission, is an athletic, fierce predator indigenous to the Carolinas.[9] Charlotte, already being home to the Carolina Panthers of the National Football League, made the cat-related name a likely choice for the area's new basketball team.[citation needed] There was also 'sports-talk' speculation whether or not the "Bob" in Bobcats is a reference to the original owner of the team, Robert "Bob" Johnson.[10] Along with the Bobcats, the Charlotte Flight and Charlotte Dragons were among the three finalists for the team's potential name.
The Bobcats hired Bernie Bickerstaff as the first head coach and general manager in franchise history.[11] Despite failed attempts at the ballot box to fully fund a new uptown arena, city politicians decided to implement a hotel and leisure tax in Charlotte to help pay for it.[12][13] George Shinn, owner of the Hornets, also wanted the city to pay for a new arena, and subsequently left town when it failed to do so.
2004–2010: The Gerald Wallace era[edit]
The Bobcats held their expansion draft on June 22, 2004, picking up youngsters such as Gerald Wallace, Primož Brezec, and Jason Kapono. They also drafted talented European players such as Predrag Drobnjak, Sasha Pavlović and Zaza Pachulia, however they would be cut before the season opener and never played a game in a Bobcat uniform.[14] Shortly after, they traded with the Los Angeles Clippers to acquire the second pick in the 2004 NBA Draft, which they used to select Emeka Okafor, a center from Connecticut. The Bobcats' first game of the 2004–05 season took place on November 4 at the Charlotte Coliseum, and was a 103–96 loss to the Washington Wizards.[15] Two days later, they won their first game in franchise history over the Orlando Magic, 111–100.[16] On December 14, the Bobcats beat the New Orleans Hornets 94–93 in overtime in the team's first trip to Charlotte after their move to New Orleans.[17] However, the Bobcats mostly struggled, finishing their inaugural season with a record of 18–64, never winning more than two games in a row.[18] Emeka Okafor put on a strong performance, and won the 2004–05 NBA Rookie of the Year Award.[19]
In the 2005 NBA Draft, the Bobcats drafted Raymond Felton and Sean May from North Carolina. With them, in addition to Okafor and Wallace, the team hoped to build a young, solid foundation for future success. In their second season, the Bobcats opened the new Charlotte Bobcats Arena with an overtime victory over the Boston Celtics. Despite struggling again for most of the year, they managed to close out the season with four straight wins to finish with a record of 26–56, an eight game improvement over their inaugural season. After the season, the Bobcats announced that NBA legend and North Carolina native Michael Jordan had bought a minority stake in the team, becoming the second-largest shareholder and head of basketball operations.[20]
The Bobcats showed some improvement during the 2006–07 season, posting a playoff-hopeful record of 22–33 late in February. However, the team went through an eight game losing streak and dropped their record to 22–41 by early March. Following the slump, Michael Jordan announced that head coach Bernie Bickerstaff would not return to coach the following season, but would finish coaching the remainder of the current season.[11] The Bobcats won 11 of their last 19 games of Bickerstaff's tenure to finish their third season with a 33–49 record. In three seasons with the Bobcats, Bickerstaff finished with an overall head coaching record of 77–169.
Front office and coaching were key focuses for the Bobcats during the 2007 offseason. Rod Higgins was hired as general manager,[21] and Sam Vincent was hired as the second head coach in franchise history.[22] Phil Ford was added to the coaching staff over the summer,[23] and another position was filled when Buzz Peterson was hired from Coastal Carolina University to become director of player personnel.[24] In the 2007 NBA Draft, Brandan Wright was selected by the Bobcats with the eighth pick; he was subsequently traded to Golden State in a deal that included Jason Richardson being sent to Charlotte. The Bobcats were unable to capitalize on offseason moves, though, finishing the 2007–08 season with a disappointing 32–50 record. The team, which felt confident the season would end with its first playoff berth, struggled amid rumors of players clashing with the coach.[25] Only lasting a year, in which he struggled with personnel decisions, Sam Vincent was fired on April 26, 2008.[26]
On April 29, 2008 the Bobcats reached an agreement to hire Basketball Hall of Famer Larry Brown as the third head coach in franchise history.[27] With the ninth selection of the 2008 NBA Draft, the Bobcats selected D. J. Augustin from Texas. On December 10, 2008, a little over a month into the season, the Bobcats traded their leading scorer, Jason Richardson along with Jared Dudley to Phoenix in exchange for Boris Diaw and Raja Bell. The trade turned out to be quite successful as the team came very close to reaching the franchise's first playoff berth during the 2008–09 season, but finished just four games out of eighth place with a team record of 35 wins and 47 losses. Members of the team voiced their frustration at management for hosting the Charlotte Jumper Classic, an equestrian event, at the end of the season.[28] The scheduling conflict forced the Bobcats to play their final four games on the road, virtually ending any playoff hopes. Following the season, Robert Johnson announced he was putting the team up for sale.
2009–2010: Michael Jordan's acquisition of the franchise[edit]
During the offseason, Gerald Henderson from Duke was chosen with the 12th pick by the Bobcats in the 2009 NBA Draft. The Bobcats traded Emeka Okafor for New Orleans Hornets center Tyson Chandler, and through more trades acquired Stephen Jackson and Acie Law from the Golden State Warriors. On February 27, 2010, it was announced that Robert Johnson had decided to sell the team to Michael Jordan, allowing Jordan to become the first former NBA player to become majority owner of a franchise.[29]
On April 9, 2010, the Bobcats clinched their first ever playoff berth with an exciting 104–103 road win over the New Orleans Hornets, finishing the 2009–10 season with an overall record of 44–38, the team's first-ever winning record. Gerald Wallace was a huge factor in the Bobcats run to the playoffs as he became the first player in franchise history to become an NBA All-Star. However, in the first round of the playoffs, the Bobcats were swept by the Orlando Magic, quickly ending their season.
2010–2012: Struggles and worst record in NBA history[edit]
The Bobcats began the 2010–11 season with high hopes following their success the previous season. Despite the departures of key players such as Raymond Felton and Tyson Chandler, the Bobcats started their season hoping to once again make the playoffs. However, the Bobcats struggled early during the season, and on December 22, 2010, following a dismal 9–19 start, Michael Jordan announced that Larry Brown had stepped down as the Bobcats Head Coach; that same day, veteran coach Paul Silas was hired as their new head coach. On February 24, 2011, the day of the NBA trade deadline, the Bobcats made some moves to clear up some cap space by sending former all-star forward Gerald Wallace to the Portland Trail Blazers for two first round draft picks, Joel Przybilla, Sean Marks, and Dante Cunningham. They also sent veteran center Nazr Mohammed to the Oklahoma City Thunder for DJ White and Mo Peterson. Going down the stretch, the injuries of Stephen Jackson and Tyrus Thomas killed any chances of Charlotte trying to catch the Indiana Pacers, who swept them 0–4 in the regular season, for the eighth spot in the east. In the end, the Bobcats finished the season with a 34–48 record, finishing 25–29 under Paul Silas.
On June 13, 2011, the Bobcats made some moves to their front office by hiring former Portland Trail Blazers general manager Rich Cho to the same position and promoting Rod Higgins to President of Basketball Operations. On the day of the 2011 NBA Draft the Bobcats once again made a major roster move by sending Stephen Jackson, Shaun Livingston, and the 19th overall pick to the Milwaukee Bucks. In return, the Bobcats received former Duke star Corey Maggette and the 7th overall pick. They used that pick to draft forward Bismack Biyombo and then drafted Kemba Walker, the NCAA Basketball Tournament Most Outstanding Player, with the 9th pick in the draft. They also made a few more acquisitions by trading their 2013 second-round draft pick to the Thunder for 7-footer Byron Mullens and signing sharpshooter Reggie Williams in free agency. The Bobcats started the 2011–12 season with a close 96–95 win against Stephen Jackson and the Milwaukee Bucks in their home opener but wins would be hard to come by after that. In the lockout-shortened season the Bobcats struggled and posted an NBA-worst record of 7–59, losing their last 23 games of the season. In a nationally televised game against the New York Knicks the Bobcats recorded yet another loss as their win percentage dropped to .106, setting a new record for the worst season by an NBA team in history. (As this season had been shortened by the lockout, the 1972–73 Philadelphia 76ers still hold the record for most losses in a season, with 73.) On April 30, 2012, the Bobcats announced that Silas would not return to the team for the 2012–2013 season. St. John's assistant Mike Dunlap was named his successor.
2012–present: 'Buzz City' – The Hornets Return[edit]
Despite having the best odds of winning the draft lottery, the Bobcats did not obtain the first overall pick. In the 2012 NBA draft, the Bobcats selected Michael Kidd-Gilchrist with the second overall pick. They also selected Jeffery Taylor with the thirty-first pick. They added Ben Gordon, Ramon Sessions and Brendan Haywood. The Bobcats' first game was against the Indiana Pacers, and they won the game 90–89 in a heated last minute battle, snapping their 23-game losing streak. On November 13, 2012, the Bobcats traded guard Matt Carroll to the New Orleans Hornets for power forward Hakim Warrick. The team seemed to rebound with a 7–5 start to the season in which 6 of the 7 wins were by 4 points or less. However, they promptly went on an 18-game losing streak from which they never recovered, snapping the streak in a victory at Chicago on New Year's Eve. They finished 21–61, the second-worst record in the league. On April 23, 2013, Dunlap was fired, reportedly because the players were turned off by his heavy-handed coaching style. Dunlap would be replaced by former Los Angeles Lakers assistant head coach Steve Clifford.
On May 21, 2013, Jordan officially announced the organization had submitted an application to change the name of the franchise to the Charlotte Hornets for the 2014–15 NBA season, pending a majority vote for approval by the NBA Board of Governors at a meeting in Las Vegas, Nevada on July 18, 2013.[30] NBA Deputy Commissioner and COO Adam Silver had previously said it would take about 18 months for the team to change its name, but pointed out the fact that the league owns the rights to the Hornets name could speed up the process. The New Orleans Hornets had recently changed their name to the New Orleans Pelicans for the 2013–14 NBA season.[2] On July 18, 2013, the NBA announced that it had unanimously approved the decision for the Charlotte Bobcats to take on the Hornets name. The change will take place after the 2013–14 season.[31]
During the 2013 NBA draft, the Bobcats selected power forward/center Cody Zeller with their 4th pick. The Bobcats would also get former Utah Jazz player Al Jefferson during the free agency period.
On November 22, in a widely-expected move, the Bobcats announced they will adopt a modified version of the original Hornets' teal-purple-white palette when they become the Hornets, with black, gray and light blue as accents.[32][33] The team officially unveiled its future logo and identity scheme during halftime of their December 21 game against the Utah Jazz, in a ceremony featuring former Hornets players Dell Curry (now the Bobcats' television color commentator), Muggsy Bogues, Rex Chapman and Kelly Tripucka.[34] The team has started a new campaign to hype up the Hornets' return which is entitled "Buzz City".[35]
On January 16, 2014, the Bobcats revealed new Charlotte Hornets logo shirts, hats and gear.[36]
On February 20, 2014, Bucks trade Gary Neal, Luke Ridnour to Bobcats for Ramon Sessions, Jeff Adrien. The Bobcats clinched a playoff berth for the second time in franchise history on April 5, 2014 when they won a game on the road against the Cleveland Cavaliers. On April 10, 2014 the Bobcats Signed Forward DJ White for Remainder of Season. The Bobcats finished the 2013-2014 regular season 43-39, the second highest number of wins in a single season in franchise history.
Current roster[edit]
Charlotte Bobcats roster
Roster • Transactions
International rights[edit]
Head coaches[edit]
|Regular season
|Bernie Bickerstaff
|October 16, 2004
|March 13, 2007
|Sam Vincent
|May 25, 2007
|April 26, 2008
|Larry Brown
|April 29, 2008
|December 22, 2010
|Paul Silas
|December 22, 2010
|April 30, 2012
|Mike Dunlap
|June 18, 2012
|April 23, 2013
|Steve Clifford
|April 23, 2013
Uniforms and arenas[edit]
Until 2009, home jerseys have been white, reading "Bobcats" in orange with blue and black trimming. The primary away jersey was orange reading "Charlotte" in white with blue and black trimming.[37] In the 2006 offseason, the Bobcats announced a new alternate away jersey which debuted during the 2006–07 season. The alternate jersey is blue, with the name "Bobcats" in white with black, orange and white trimming.[38] Racing Day blue alternates are used to honor Charlotte's NASCAR fanbase.
For the 2009–10 season, the Bobcats redesigned their uniforms, which have a mixture of characteristics from the old Charlotte Hornets and the Bobcats uniforms. The home uniforms are white and features an arched "Bobcats" in blue with orange and white trim. Road uniforms are blue and features the arched "Charlotte" in white with blue and orange trim. Both designs feature silver pinstripes, similar to what the Hornets have worn for most of their existence. The NASCAR alternates were also updated to include the pinstripes. For the 2011–12 season, however, the Bobcats wore their home uniforms on NASCAR night, complete with a racing flag patch. The uniforms are similar to that of the Orlando Magic.
The Bobcats unveiled new uniforms on June 19, 2012, featuring lesser emphasis on orange and the pinstripes. The white home uniforms now feature the shorter nickname 'Cats' in navy and Carolina blue trim, while the numbers are in Carolina blue and navy trim, with navy side stripes. The navy away uniforms still feature 'Charlotte' in white and Carolina blue trim, with the numbers feature the same trim as the city name, with Carolina blue side stripes. In both uniforms, the pinstripes were relegated to the side stripes. The uniforms bear a close resemblance to the Dallas Mavericks uniforms. The addition of Carolina blue was seen as way to connect current owner Michael Jordan's collegiate roots, while the formal adoption of 'Cats' for marketing purposes reflected the team's popular nickname.
- Charlotte Coliseum (2004–2005)
- Time Warner Cable Arena (2005–present), known as Charlotte Bobcats Arena (2005–2008)
During their first season, the Bobcats played their home games at the Charlotte Coliseum, while their new arena (the Charlotte Bobcats Arena) was being built. After its completion, the city closed the old Coliseum in the 2005 offseason and opened the new arena with a Rolling Stones concert.
In April 2008, the Bobcats reached a naming rights deal with Time Warner Cable, the Charlotte area's largest cable television provider. In exchange for the naming rights, Time Warner agreed to tear up the cable television deal that had limited the Bobcats' exposure over the team's first four years.[39]
Franchise records, awards and honors[edit]
Individual awards[edit]
- Raymond Felton – 2006
- Adam Morrison – 2007
- Walter Herrmann – 2007
- D. J. Augustin – 2009
- Michael Kidd-Gilchrist – 2013
Rufus D. Lynx is the official mascot of the Bobcats.[40][41] He first appeared on November 1, 2003, according to his official bio on the Bobcats' website. The name Rufus D. Lynx comes from the scientific name of the bobcat, which is Lynx rufus. During the 2012 NBA All-Star Jam Session, Rufus D. Lynx broke a world record along with Coyote, Grizz, Hooper, and Sly the Silver Fox for most "between the legs" basketball dunks.[42][43] TCHuddle.com ranked Rufus D. Lynx as the 13th best NBA mascot.[44] Bleacher Report ranked Rufus as the 8th best mascot in the NBA.[45] Rufus D. Lynx is featured in NBA Jam 2010.[46] It was announced at halftime of a regular season game on December 21, 2013 between the Bobcats and the Utah Jazz that Hugo the Hornet would return officially as the reborn Hornets' new mascot for the 2014–2015 NBA season.[34]
Media coverage[edit]
For the Bobcats' first season, Johnson partnered with Time Warner to create Carolinas Sports Entertainment Television (C-SET), a regional sports network. It aired 60 Bobcats games that also aired on Comporium Cable in the South Carolina portion of the Charlotte market. However, Time Warner placed C-SET on its digital package as an incentive to try to get customers to switch to its digital service, leaving analog customers in the dark. It also refused to allow DirecTV or Dish Network to pick up C-SET on their local feeds. As a result, Charlotte-area viewers without digital cable, as well as western North Carolina and most of South Carolina, were left to rely on radio coverage.
C-SET folded on the day of the 2005 NBA Draft, and most games then moved to News 14 Carolina, a cable news channel available on Time Warner Cable's systems in Charlotte, the Triad and the Triangle. However, this still left viewers in most of South Carolina (except for the South Carolina side of the Charlotte area, which saw games on Comporium) as well as eastern and western North Carolina, out in the cold. News 14 was also not available on satellite.
As part of the Time Warner Cable Arena deal, the Bobcats signed over broadcasting rights to Fox Sports South. Starting with the last five games of the 2007–08 season, about 70 games per season were shown on Fox Sports Carolinas (Fox Sports South's new regional feed) and sister network SportSouth in North and South Carolina. The deal is believed to be the first simultaneous naming rights/broadcast rights deal in the history of North American professional sports.[47] Since the 2008–09 season, all Bobcats games that aren't slated for national broadcast have aired on SportSouth.
For the team's first four seasons, select games also aired on a network of over-the-air stations across North Carolina, South Carolina and Virginia, fronted by WJZY in Charlotte from 2004 to 2006 and WMYT-TV in Charlotte from 2006 to 2008.
The flagship station for radio coverage is WFNZ, Charlotte's all-sports radio station. Before 2009–10, games had aired on WOLS. WOLS switched its non-sports programming from Oldies to Spanish language on January 1, 2009, making Bobcats and Duke basketball the station's only non-Spanish language programming.
- ^ Purple and Teal
- ^ a b "Jordan: Bobcats changing name to Hornets". NBA.com. Turner Sports Interactive, Inc. May 21, 2013. Retrieved May 21, 2013.
- ^ "Bird, Carr thinking pro hoops in Charlotte?". USA Today. Associated Press. May 23, 2002. Retrieved June 30, 2009.
- ^ Michael Hiestand (December 19, 2002). "Winning NBA bid just the start for Johnson". USA Today. Retrieved June 30, 2009.
- ^ "Johnson will be NBA's first black majority owner". ESPN. December 17, 2002. Retrieved June 30, 2009.
- ^ "Robert L. Johnson Adds Nelly To Bobcats Ownership Team". Charlotte Bobcats. July 19, 2004. Retrieved June 30, 2009.
- ^ "NBA Expansion Franchise To Be Named Charlotte Bobcats". Charlotte Bobcats.com. June 11, 2003. Retrieved June 30, 2009.
- ^ "Charlotte_Bobcats". Charlotte Bobcats. Hoopedia. June 2004. Retrieved 7 June 2012.
- ^ "The Bobcat: Athletic, Fierce, & Hardworking, North Carolina Native Cat Ideal Representation for New NBA Franchise". Charlotte Bobcats.com. June 11, 2003. Retrieved June 30, 2009.
- ^ Zegers, Charlie. "Charlotte Bobcats: Profile". About.com Guide. New York Times Company. Retrieved 7 June 2012.
- ^ a b "Jordan: Bickerstaff won't return as coach". ESPN. March 14, 2007. Retrieved June 30, 2009.
- ^ Laura Williams-Tracy (August 9, 2002). "Arena bounces back". Charlotte Business Journal. Retrieved June 30, 2009.
- ^ Erik Spanberg (December 27, 2002). "With new plan and new NBA team, arena project finally heads uptown". Charlotte Business Journal. Retrieved June 30, 2009.
- ^ "Building the Bobcats". NBA. June 22, 2004. Retrieved June 30, 2009.
- ^ "Magical night: Bobcats fall to Wizards in debut". ESPN. November 4, 2004. Retrieved June 30, 2009.
- ^ "2 for 1: First win for Okafor, Bobcats vs. Magic". ESPN. November 6, 2004. Retrieved June 30, 2009.
- ^ "Cats protect their house in Charlotte in OT". ESPN. December 14, 2004. Retrieved June 30, 2009.
- ^ 2004–05 Charlotte Bobcats Schedule and Results
- ^ "Emeka Okafor Named 2004–05 NBA got milk? Rookie Of The Year". Charlotte Bobcats. May 4, 2005. Retrieved June 30, 2009.
- ^ "Michael Jordan to Become Part Owner of the Charlotte Bobcats". Charlotte Bobcats. June 15, 2006. Retrieved June 30, 2009.
- ^ "Rod Higgins Named Bobcats General Manager". Charlotte Bobcats. May 31, 2007. Retrieved June 30, 2009.
- ^ "Bobcats New Era Begins With Vincent". Charlotte Bobcats. May 25, 2007. Retrieved June 30, 2009.
- ^ "Bobcats Announce Portion Of Coaching Staff". Charlotte Bobcats. June 7, 2007. Retrieved June 30, 2009.
- ^ "More Members Added To Basketball Operations Staff". Charlotte Bobcats. June 18, 2007. Retrieved June 30, 2009.
- ^ "Bobcats fire Sam Vincent as coach after one season". USA Today. Associated Press. April 26, 2008. Retrieved June 30, 2009.
- ^ "Sam Vincent Relieved of Head Coaching Duties". Charlotte Bobcats. April 26, 2008. Retrieved June 30, 2009.
- ^ "Bobcats Name Larry Brown Head Coach". Charlotte Bobcats. April 29, 2008. Retrieved June 30, 2009.
- ^ "Bobcats ticked about four-game road trip to close out season". NBA. Associated Press. April 9, 2009. Retrieved June 30, 2009.
- ^ "Michael Jordan reaches deal to buy NBA's Bobcats". CNN. February 27, 2010.
- ^ "Bobcats Sports & Entertainment Applies to Change Team's Name to Hornets". NBA Media Ventures, LLC. May 21, 2013. Retrieved May 21, 2013.
- ^ "NBA approves Charlotte's name change". NBA.com. Turner Sports Interactive, Inc. July 18, 2013. Retrieved July 18, 2013.
- ^ Bonnell, Rick (2013-11-23). "Charlotte Hornets will bring back purple-and-teal colors". The Charlotte Observer.
- ^ "Purple and Teal Color Palette to Re-Join Hornets Name in Charlotte". NBA.com. Turner Sports Interactive, Inc. 2013-11-24.
- ^ a b "Charlotte Hornets Brand Identity Unveiled". NBA.com. Turner Sports Interactive, Inc. 2013-12-21.
- ^ http://espn.go.com/nba/story/_/id/9491180/nba-approves-name-change-charlotte-bobcats
- ^ "Bobcats unveil new 'Charlotte Hornets' logo shirts, hats and gear". SI.com (Sports Illustrated). 2014-01-16.
- ^ "Bobcats Unveil New Team Uniforms". Charlotte Bobcats. August 21, 2004. Retrieved June 30, 2009.
- ^ "Bobcats Unveil Alternate Road Uniform". Charlotte Bobcats. August 16, 2006. Retrieved June 30, 2009.
- ^ Mike Cranston (April 7, 2008). "Warner gets naming rights for Bobcats Arena". Associated Press. Retrieved June 30, 2009.[dead link]
- ^ "Rufus Lynx Player Page". Nba.com. 2011-09-20. Retrieved 2013-03-22.
- ^ "12 NBA Mascots That Make Children Cry". Bleacher Report. 2012-03-02. Retrieved 2013-03-22.
- ^ Jolley, Justin (2012-03-03). "NBA Mascots Breaks World Record!". Mascotinsider.com. Retrieved 2013-03-22.
- ^ "NBA's All-Star Jam Session scores string of world records – - – Latest World Record News". Guinness World Records. 2012-03-03. Retrieved 2013-03-22.
- ^ [1][dead link]
- ^ "Ranking All 30 NBA Mascots from Worst to First". Bleacher Report. 2011-10-28. Retrieved 2013-03-22.
- ^ Your NBA Jam Rosters Are Set
- ^ "Bobcats, Time Warner Cable, Fox Sports Strike Unprecedented Deal". Charlotte Bobcats. April 8, 2008. Retrieved June 30, 2009.
External links[edit]


text: To those who value the unique, finding a distinctive home in a desired community is truly a hidden treasure. Such a treasure exists in Highlands, North Carolina. This beautiful home was inspired by the stately but welcoming English country homes. Set in the tranquil beauty of over two acres surrounded by majestic mountains and a 100 foot waterfall adjacent to 255 acres of National Forest, guests are encouraged to escape to a repose from the modern world. This private estate inside a gated community provides the best of both worlds - total privacy with an infrastructure of support and security. This home has too many amenities to identify but they include a sumptuous master suite with a masculine office and two fireplaces, a media room, a second great room with a pool table, a massage room, an exercise room, four guest suites, a wine cellar, a large screened Pavilion, a terrace overlooking the waterfall all at the end of a cul-de-sac.


text:
You may be claiming only a fraction of your potential IC-DISC tax savings
Companies using the Interest-Charge Domestic International Sales Corporation (IC-DISC) provisions of the tax code, which are intended to help U.S. companies compete internationally, already know that the incentive essentially reduces the top federal tax rate on certain income from qualified goods and services from 39.6 to 20 percent.
"What you may not realize is that the intended and allowable available savings are often much, much greater," says Amit Mathur, CPA, director at WTP Advisors.
Rob MacKinlay, president of Cohen & Company, says, "Many companies use basic, aggregate IC-DISC calculation methods, though other allowable methods explicitly encouraged in the regulations yield a much higher result. This can be the equivalent of claiming a standard deduction on your individual tax return when itemized deductions are much higher. Many of our clients have dramatically increased savings with a transactional analysis."
Smart Business spoke with Mathur and his industry peers about IC-DISC and how business owners can extract more value from its proper implementation.
How can IC-DISC savings be maximized?
Most companies utilizing the IC-DISC enjoy the reduced tax arbitrage for either 4 percent of their qualified export gross sales, which is limited to the taxable income from those sales, or 50 percent of the taxable income from qualified export sales. Many believe that these are the maximum amounts used to determine the IC-DISC commission, which is subject to a top rate of 20 percent, rather than 39.6 percent. In reality, these amounts should be considered the minimum commission that results from the two simplest, basic methods.
Truly maximizing the intended and allowable benefits from the IC-DISC requires a more in-depth calculation, but may not take much more time. Each transaction can utilize a choice of many other attractive methods explicitly defined and encouraged in the regulations. For instance, transactions that yield a loss can generate commission. Transactions for products with less-than-average profitability compared with their product group or line also may yield additional benefits.
An analysis utilizing the most beneficial of these methods for different transactions will yield higher results, often more than double, compared with using the basic methods at an aggregate level.
Steve Switaj, CFO of Three D Metals, a company that has used transactional analysis in conjunction with the IC-DISC for years, says, 'While fluctuation in material prices and unforeseen costs are constant concerns, the increased IC-DISC savings that often results from such variability is a nice feature of the incentive, and enables us to compete in export markets more effectively.'
Can prior year IC-DISC savings be improved?
Re-determinations of IC-DISC benefits can be performed for any open tax years. As Jim Bowen, tax partner at Bober, Markey, Fedorovich & Company, puts it, 'If the savings from a transactional analysis of IC-DISC benefits is significant, amending the results should be considered, particularly for companies under audit for given tax years.'
Are you overlooking the IC-DISC entirely?
Closely held manufacturers, distributors, growers, software producers, equipment leasing companies, and architectural or engineering firms should consider it.
Mark Klimek, head of the tax practice at McDonald Hopkins, LLC, says, 'Manufacturers and distributors not fully exploring this incentive may be missing significant tax benefits from a relatively inexpensive to implement government incentive that does not disrupt business operations.'
If products and services are ultimately used outside of the U.S., they will typically qualify. The rules for component parts ultimately sent outside of the U.S. are even more generous — generally, they can even return to the U.S. after being incorporated into another product. Tod Wagner, of Libman Goldstine Kopperman & Wolf, says, 'Because of the favorable rules defining qualified export property, many companies eligible to use an IC-DISC are overlooking the incentive entirely as they do not think of themselves as manufacturers or exporters. In reality, they may need not to be either.'
Amit Mathur, CPA, is a director at WTP Advisors. Reach him at (216) 292-6732 or firstname.lastname@example.com.
Ready for a complimentary analysis of whether your IC-DISC benefits can be increased? Call Amit Mathur at (216) 292-6732.
Insights Tax Incentives is brought to you by WTP Advisors
How to maximize your tax incentives and ease your tax burden
The number of small businesses is increasing, and as owners focus on growing their companies, many are overlooking available tax incentives.
"Capital is so important to a growing company to facilitate growth and ensure stability," says Jeremiah E. Thomas, an associate with Kegler, Brown, Hill & Ritter. "However, small business owners often get focused on running their business and miss out on opportunities to qualify for programs that can ease tax burdens and reduce capital restrictions."
He says it's important to know what's available so that you can maximize your access to money for the benefit of your business.
Smart Business spoke with Thomas about how to uncover government programs that can help ease your company's tax burden.
Are funds readily available to small businesses?
There are many programs and incentives available, but some can be hard to obtain. While businesses may have the impression that there are easily accessible grants available, many of them are designed for very specific purposes and the average startup likely wouldn't qualify. However, that doesn't mean there aren't other opportunities to lower costs through tax credits and intelligent tax planning on the federal, state and local levels.
What types of tax incentives are available for a new business?
The most easily available tax incentives may be federal tax incentives because, in many instances, they are automatic. Knowing which federal incentives you qualify for and accounting for them on your annual tax return allows you to access 'easy' money.
For example, there is relief on capital gains taxes if you own qualified small business stock. There is also the ability to immediately deduct from taxable income certain expenses for starting a business, and small businesses are able to use tax credits for providing health care, energy efficiency improvements, and research and development expenditures.
In contrast, a lot of state and municipal tax programs require some negotiation, for instance, with county representatives to get an abatement for real estate taxes. These credits are valuable, but they take extra steps and costs to receive the benefits.
How are some tax incentives 'automatic'?
Receiving the benefits of a tax credit can be as simple as knowing the credit exists, factually qualifying for it and checking the appropriate box on your return to get the benefit — there's no application process.
Also, some of the existing tax software can help automatically identify tax benefits by asking questions to determine if you qualify. However, squeezing every benefit out of a particular tax incentive is more complicated than reading the form. Consulting with attorneys and accountants is a great way to identify the applicable credits, especially with more complex ones.
Are there other incentives that are more valuable or more easily accessed?
Well, there are certainly other programs. There are Small Business Administration loans, with which businesses can take advantage of lower rates to borrow capital to grow, but those programs are pretty complex and take time to apply and qualify for. At the state level, another more complex option is the Technology Investment Tax Credit Program, which provides investors with a tax credit for the money they invest in technology companies. Small companies advertise to investors the ability to get 25 percent of their investment back from the state in the form of a credit. But in order for it to benefit the company, they have to find an investor and understand the credit. Then the investor has to apply and the company has to qualify to receive the benefit, so there are many moving parts.
The state also provides some loan programs and tax credits based on job creation. The state may lay out a number of milestones during negotiation that a company must reach for it to receive a tax credit or qualify for low rate loans.
Are there options for more mature businesses?
On the federal level, large and small companies can both benefit from good structural planning. However, there are certain federal tax incentives that are only available to small businesses, which can be outgrown.
At the state level, broadly speaking, it's easier for a more mature business to take advantage of the tax programs that exist, as Ohio is more interested in backing companies that can create more jobs, while startup companies might only be looking to hire one or two employees and may need to rely on a narrower band of incentives, such as those focused on technology.
What is the key to finding incentives that work for your business?
The real key is thinking holistically. A business is subject to different taxes. The property you own is subject to real estate tax, but programs such as the Enterprise Zone Abatement Program allow municipalities to establish local development areas where qualified companies can locate and take advantage of real estate tax abatements. There are also a number of ways companies can minimize their sales tax responsibilities, such as Ohio's research and development sales tax exemption.
It is important to think creatively about the sources of tax and have good advisers on the accounting and legal side to keep you apprised of changes in the law. You can also talk with your local development entities to uncover state and local incentives; these programs are great marketing tools for governments to show how successful small businesses are performing in their area.
Jeremiah E. Thomas is an associate with Kegler, Brown, Hill & Ritter. Reach him at (614) 462-5447 or email@example.com.
Insights Legal Affairs is brought to you by Kegler, Brown, Hill & Ritter Co., LPA
Taking your business to the next level by taking it to the right location
When Gary Duncanson decided to move his company to a new location, he carefully considered several options.
But ultimately, the President and CEO of No Magic Inc. settled on a space in One Allen Center in Allen, Texas, for the headquarters of his company, a leading global provider of integrated modeling, simulation and analysis solutions and services.
"I really love this area because it has so much to offer," says Duncanson. "Then I started talking to various cities in the region about location options. It was quite the battle as to where to go, but when I totaled everything up, Allen and this location came up as No. 1."
Smart Business spoke with Duncanson about finding the right location for your business and the things you need to consider when making a move.
What prompted your decision to move your business?
We were busting at the seams and needed a new space. It was inevitable that somewhere down the line in the next year or so, we would have to move. However, what really topped it off was that, at our previous location, we had gotten all the bandwidth that we could potentially get and we needed to go somewhere where the infrastructure was newer and better.
We are a high-tech company and we live and die by our Internet presence and Internet speed. This location had the infrastructure to support our needs, so it was really a logical choice. There are so many high-tech companies moving to this area. Dallas is already the new computer gaming capital.
How can a local economic development board help a company moving into a new location?
Working with an economic development staff and board can make the process go much more smoothly. In our case, the Allen Economic Development Board jumped through hoops to help us like you would not believe. This was truly receiving the red carpet treatment. Everyone involved worked to get us in and up and running as quickly as possible, including my broker, Mark Five Commercial; our new landlord, Duke Realty; Allen Economic Development Corporation (AEDC); our city of Allen inspectors and administrators; and our service providers. They pulled off the almost impossible in a really short time frame. Once I decided to move, I wanted to do it as soon as possible, by the end of the month. It took a little bit longer than that to get through the incentives and abatements the board offered, but everything was done in 45 days.
Also, a strong economic development board can help you make connections. In our case, the board not only helped us get into the right facility, but even before we were in the facility, board members were already making introductions for us to other companies and really helping our business. In this day and age, that is critical. Having someone bring new customers to our realm was very helpful.
What else should a company consider when looking for a new location?
Incentives and abatements definitely don't hurt. If a business can get some incentives, it can turn around and help create more jobs in the community.
Second, don't lock yourself into a space that you will outgrow in a year or two.
We moved into more space than we need right now because we are growing rapidly and have the capacity to accommodate three times the number of employees that we moved in with.
Also look for amenities such as easy access to transportation. Affordability of homes, good schools to attract employees from other locations and proximity to restaurants, shops and entertainment are also things to consider.
You should also look for a place that is conducive to business, where your business is going to be supported. Make sure that the city, county and state are going to support business growth, not hinder it.
Also consider your employees. Are they going to be happy with where you are moving to, and will they be willing to go with you? Are there universities nearby where employees can continue their education and from which you can draw a pool of talent? Finally, make sure it is a safe area with a low crime rate that employees will be comfortable in.
What are the benefits of locating in Texas?
When I left California, I wanted to move to a state with zero income tax and, for the business, a state with a low corporate income tax, both of which I found here in Texas.
Also, this area is growing like mad, and people are still building homes. The housing market didn't spike here like it did in other locations, so it hasn't gone down like crazy, either.
The location is in the middle of the country, affording opportunities to easily do business on both coasts and in Europe. We're only 30 minutes from Dallas and, even in rush hour, it's less than an hour to the airport. There's a cultural center, concerts at the events center, ballparks, and it's a great place to raise a family.
I would encourage any company looking to make a move to consider this area. With a low corporate income tax, a good business environment and an excellent place for people, it is the ideal location. A huge university system puts out a lot of top talent, and there are so many places to extend your education that it's good for the entire work force.
Gary Duncanson is President and CEO of No Magic Inc. Reach him at (214) 291-9100.
Insights Economic Development is brought to you by the Allen Economic Development Corporation, strategically positioned in the Dallas/Fort Worth metro.
The advantages of relocating your headquarters to a pro-business city
It's no secret that some states are considered to be friendlier business environments than others. But are the advantages really worth uprooting your business's headquarters and moving to take advantage of some of the tax, work force or cultural benefits?
Smart Business talked with William C. Lucia, CEO and president of HMS Holdings Corp., a company that provides coordination of benefits and program integrity services for health care payors, about his company's decision to relocate.
HMS announced in July of last year that it was moving its corporate headquarters from New York City to Irving, Texas. What was the primary factor that drove your decision to relocate?
HMS has more than doubled its revenue since 2007 and we required a location that could support this rapid growth. In considering a move of our HMS, Inc. corporate headquarters, we had to determine both short- and long-term cost savings as well as other aspects related to the business climate in a chosen destination. HMS looked at all the different costs involved in running our business over a long period of time and we also factored in things like cost of living, all the different kinds of state and local credits, and money available for training and for building infrastructure. In that respect, and in many other areas of consideration, North Texas and Irving in particular stood apart.
What other factors were weighed in addition to the cost of doing business for HMS as you explored whether to relocate?
We looked at a number of factors that were critical to us. Chief among them were location and accessibility, a pro-business city, work force availability and quality of life. For our company, a location centrally located to serve our national client base with ease of travel from an outstanding international airport was very important. Of course, a company is only as good as its employees and with our rapid growth, we absolutely had to have access to a large skilled labor pool and a very high quality of life that would help our company recruit and retain a strong work force. We were very fortunate to find a pro-business city as well, with a Chamber of Commerce that has been a great resource in guiding us and helping us navigate everything from site selection to securing valuable incentives to the permit process.
Can you talk a little more about what makes a city pro-business?
Absolutely. It was important to us to have our headquarters in a pro-business city that is already home to a number of Fortune 500 global headquarters. We don't underestimate the importance of a business-focused culture in a city that has the social maturity to assimilate corporate executives into the mainstream of the community and its social circles with opportunities to serve as advocates for economic development. From an infrastructure standpoint, Irving has among the lowest municipal property tax rates in the Dallas/Fort Worth Metroplex. And for qualifying new, relocating and expanding companies, the City of Irving offers incentives that can reduce property taxes by 30 percent or more for up to 10 years. To further support qualifying businesses, the city often takes a creative approach to structuring abatements. Incentive agreements can even be structured to allow a higher percentage of benefits early in the abatement period to offset moving and start-up costs. Those are the kinds of things that set Irving apart as being pro-business.
Was HMS able to take advantage of some incentives?
Yes, the state is investing $1.6 million through the Texas Enterprise Fund in our company to help us create 350 new jobs and generate an estimated $17.6 million in capital investment. To have that kind of support from the state as well as the City of Irving was obviously a huge factor in our decision. And the State of Texas is pro-business, exhibited by the significant job growth compared to other states, and is a great location to run a rapidly growing business.
How did your employees respond to the announcement?
We already had a major center in Irving with 500 employees so we had been moving in this direction for a while. It didn't come as a shock to anyone, but our employees responded with all the questions you might expect: Where will I live? Where will my kids go to school? What can I do for fun when I'm not working? What kind of cultural opportunities are there? Being in Irving, in the heart of Dallas-Fort Worth, we have many great education and housing options as well as entertainment and cultural activities. So our move was overwhelmingly viewed as a positive development by our employees.
What advice would you give a company considering relocating?
My advice is to follow a structured process where you closely examine your company's overall strategy and the needs of the headquarters operation. List the issues that exist at the current city and identify the opportunities and benefits from being in an ideal location. If at the end of the day it makes sense, don't be afraid to go for it! HMS is one of many companies that have engaged in a headquarters relocation that has infused new energy, improved market positioning and driven growth and revenue. It's a challenging initiative, but with a well-structured process, an effective plan and a committed team, the payout can be extremely high.
William C. Lucia is CEO and president of HMS Holdings Corp., which provides coordination of benefits and program integrity services for health care payors. He has more than 20 years of experience in health care reimbursement, information systems and large-scale insurance administration.
How to qualify for an IC-DISC that can decrease tax on export sales by half
For U.S. companies considering export sales, the potential incremental transportation costs, selling expenses, duties and other costs can create a financial barrier to entry. This complicates a tough environment in which manufacturers are working to cut costs and go lean to compete in a difficult global economy.
The potential silver bullet is an export incentive that could save you as much as 10 cents of tax on every dollar of export profit. The Interest Charge Domestic International Sales Corporation (IC-DISC) tax incentive has been in place since the 1970s but has been underutilized. However, taking advantage of this tax incentive can change your financial picture and help you compete in today's world market.
"Businesses that implement an IC-DISC can reduce the U.S. tax cost for export sales profits by more than 50 percent," says Doug Eckert, member and international tax practice leader, Brown Smith Wallace LLC, St. Louis, Mo. "It is an opportunity to save tax dollars on export sales so companies can reinvest that money back into their operations. This incentive is designed to encourage U.S. businesses to manufacture in the U.S. and export, with the hope that export sales on an after-tax basis will be at least as profitable as domestic sales."
Smart Business spoke with Eckert about how IC-DISC can benefit your company and how you can qualify for the export incentive.
What is the IC-DISC tax incentive, and how does a company qualify?
The IC-DISC incentive permits qualifying U.S. taxpayers to exclude at least 50 percent, and often more, of their export income. Any company that manufactures, produces or grows products in the U.S. can qualify for IC-DISC benefits, as long as those products are exported.
Basically, you qualify if your products or goods are produced in the United States and contain at least 50 percent U.S. content — meaning that goods can contain some foreign components — and if you are selling to a customer outside the United States. The customs duty value of imported components must be less than half of the sales price of the finished exported goods.
Also, you don't have to be the actual exporter to qualify for IC-DISC. You can still qualify if you sell goods to a customer for use outside the United States.
In addition, distributors that don't actually manufacture goods can qualify for an IC-DISC as long as the product is manufactured in the U.S. and they export the products.
How does the tax incentive work?
To take advantage of IC-DISC benefits, you set up a separate corporation that elects to be an IC-DISC. Generally, this company would not have employees or operations.
A portion of the export profits are allocated to the IC-DISC company. There are several different allocation rules, of which, 50 percent of the export profits is the most common method. However, it is allowable to use 4 percent of gross receipts, or a method called the marginal costing method, which allows averaging of domestic sales profits and export sales profits to determine the profit that may be allocated to the IC-DISC. Taxpayers may choose the method that allocates the maximum profit to the IC-DISC.
The profit allocated to the IC-DISC is not subject to U.S. federal tax. The remaining profit stays with the exporting company.
For example, say your company makes $2 million in export profits. The IC-DISC will report receiving $1 million in export commission income, and your company will reduce its $2 million of export profits by a deduction payable to the IC-DISC, leaving only $1 million of income subject to tax.
Your company then pays tax of $350,000 (a 35 percent rate) and the DISC does not pay tax. At the time the DISC distributes its profits to individual shareholders, the distribution is taxed at the qualified dividend rate of 15 percent.
Therefore, the profits in the IC-DISC are ultimately subject to tax of $150,000 in this example, compared to a tax of $350,000 had the IC-DISC not been in place, a savings of $200,000. That amounts to a savings of 10 cents for every dollar of export profits by starting an IC-DISC and taking advantage of this tax incentive.
Can service companies qualify for the incentive?
There are carve-outs for specific industries such as software that some people may not define as a product. Also, service companies providing architectural or engineering services for construction projects outside the U.S. may qualify for an IC-DISC.
These provisions are very specific, so service firms should talk to an international tax adviser about whether they qualify.
What steps should a company pursue to take advantage of the incentive?
Talk to a tax professional who is well versed in international affairs so you can be assured that you are setting up the IC-DISC properly and realizing its full tax advantage. Essentially, to receive IC-DISC benefits, you must set up an IC-DISC corporation that is separate from the manufacturing company. The IC-DISC must be a newly formed C corporation. You then elect to be treated as an IC-DISC within 90 days, which makes the entity nontaxable for federal tax purposes.
How can implementing an IC-DISC fit into a company's bigger tax picture?
For companies with export income, this is an opportunity to defer taxation or take advantage of lower dividend tax rates that are set to expire Dec. 31, 2012.
To ensure that the IC-DISC company is properly structured, you should work with a CPA firm with IC-DISC specialists who can guide you through the process, including all the structuring and compliance issues.
Doug Eckert is a member and the international tax practice leader at Brown Smith Wallace in St. Louis, Mo. Reach him at (314) 983-1268 or firstname.lastname@example.com.
How to overcome the barriers to using the credit for increasing research activities
Many businesses fail to take a tax credit for their research efforts because meeting the criteria set by the IRS can be daunting. But businesses that fail to do so may be missing out on what could be a significant tax savings, says John Carey, CPA, JD, an associate director for the tax department at SS&G.
"The Small Business Jobs Act expanded the carryback period for many business tax credits arising in 2010 and beyond, including the research credit, from two to five years for eligible small businesses," says Carey. "These are privately held companies with revenue under $50 million, many of which were profitable in the years before the recession. The longer carryback period opens up some of those years, and taxes paid then can be recovered by carrying back credits generated currently. That can be a huge boost to cash flow."
Smart Business spoke with Carey about how to make the most of the tax credit for increasing research activities.
What is the credit for increasing research activities?
The credit, commonly referred to as the research and development tax credit, is a tax incentive designed to encourage businesses to take the risk of putting their resources into research to develop new products and technologies. That research must take place in the United States and has to meet four criteria. It has to involve technical uncertainty — it's not a sure thing that you will be able to accomplish this, so there is an element of risk; there has to be an attempt to develop a new product or process, or to improve the functionality of an existing product or process; it has to be done through the process of experimentation, by trial and error; and it has to be technological in nature.
What barriers do businesses face with this credit?
Many companies, especially smaller ones, have faced a number of obstacles and have either shied away from taking the credit completely, or have failed to maximize its benefits. For one thing, there has been a great deal of uncertainty surrounding the credit, which has been set to expire a number of times. The provision of the law providing for the credit has been extended for only one year at a time, and more than once the extension has come at the last minute. This has made it hard to plan for using the credit. But the current administration favors making the credit permanent.
The calculation of the credit involves comparing current data to data from a base period, which is set at 1984 to 1988. A company that has been around since that time has to compare what it is doing today with what it did back then. It has to collect data from that period, including W-2 forms, documented detail of which employees did what and how much time was spent on research, and documentation of expenditures for supplies, computer usage and contracted services.
There is also an alternative simplified calculation method, which does not require the use of a base period from the 1980s. Instead, the base period consists of the three tax years immediately preceding the year for which the credit is being calculated. That credit is available at a reduced rate, but that rate was recently raised from 12 to 14 percent.
Also, the IRS has labeled this credit as a tier one audit issue. If the credit is taken on a return that gets audited, IRS policy is for the agent to refer the issue to the IRS technical specialists for a more in-depth review. Since all amended returns are reviewed by IRS personnel, any amended return that is filed to take the credit that was missed or just not taken on the original return will be referred to the technical specialists under IRS policy.
The requirements for contemporaneously documenting the data used in the calculation of the credit can also be intimidating, and many tax professionals have been leery about taking it for that reason, as well. The IRS has imposed stringent standards for documentation of the amounts of expenses included in the calculation. However, the courts have held against the IRS in some recent cases, and more reasonable standards can be applied under the law as it currently stands.
Finally, the credit for increasing research is a general business credit and, until recently, general business credits have not been available to offset the alternative minimum tax (AMT). This has particularly impacted flow-through entities, which may have some owners who are subject to the AMT and some who are not. A business may not even be aware of the AMT status of all of its owners, and therefore has had a hard time evaluating the true tax savings of the credit. However, the Small Business Jobs Act changed that. Going forward, for new credits arising in 2010, general business tax credits will now be able to offset the AMT. That's huge for businesses — smaller businesses, in particular.
What would you say to a business owner who says pursuing the credit seems too complex?
It is time-consuming, but the biggest thing is documentation of what was done. Much of the time involved is in pulling data together, but many companies already do that. If there is a project the company is working on, it tracks the costs going into that project and the time spent working on it. Often companies are not aware that they have already compiled the documentation they need to take advantage of the credit.
Can businesses sort out the intricacies of this tax on their own?
With the complexity of the calculations and the nuances of the credit, it is more than most businesses can handle on their own. An experienced adviser can help sort it all out by being aware of the technical points of the credit and knowing where to draw the line in taking a position. An adviser who is knowledgeable about the mechanics and the components of the credit, and who knows the current state of the law, can advise a client when to take a credit without taking on undue risk.
By talking to an adviser, you can determine whether the credit makes sense for your business and, if it does, what steps you should be taking to document your expenditures.
John Carey, CPA, JD, is an associate director for the tax department at SS&G. Reach him at (330) 668-9696 or firstname.lastname@example.com.


text:
Drug Notes
UPMC Patient Education Materials
Calculators and Assessment Tools
Anatomy Navigator
Conditions Navigator
Widely spaced teeth can be a temporary condition related to normal growth and the development of adult teeth. Wide spacing can also occur as a result of several diseases or continued growth of the jawbone.
Teeth - widely spaced
Ask your dentist if braces can help if the appearance is bothersome.
Call your health care provider if:
An examination of the mouth, teeth, and gums will be done. Other tests that may be done include:
Paul Fotek, DMD, Florida Institute for Periodontics & Dental lmplants, West Palm Beach, FL. Review provided by VeriMed Healthcare Network. Also reviewed by David Zieve, MD, MHA, Medical Director, A.D.A.M. Health Solutions, Ebix, Inc.
Affiliated with the University of Pittsburgh Schools of the Health Sciences
Supplemental content provided by
A.D.A.M. Health Solutions. All rights reserved.
For help in finding a doctor or health service that suits your needs, call the UPMC Referral Service at 412-647-UPMC (8762) or 1-800-533-UPMC (8762). Select option 1.
UPMC is an equal opportunity employer. UPMC policy prohibits discrimination or harassment on the basis of race, color, religion, ancestry, national origin, age, sex, genetics, sexual orientation, marital status, familial status, disability, veteran status, or any other legally protected group status. Further, UPMC will continue to support and promote equal employment opportunity, human dignity, and racial, ethnic, and cultural diversity. This policy applies to admissions, employment, and access to and treatment in UPMC programs and activities. This commitment is made by UPMC in accordance with federal, state, and/or local laws and regulations.
Medical information made available on UPMC.com is not intended to be used as a substitute for professional medical advice, diagnosis, or treatment. You should not rely entirely on this information for your health care needs. Ask your own doctor or health care provider any specific medical questions that you have. Further, UPMC.com is not a tool to be used in the case of an emergency. If an emergency arises, you should seek appropriate emergency medical services.
For UPMC Mercy Patients: As a Catholic hospital, UPMC Mercy abides by the Ethical and Religious Directives for Catholic Health Care Services, as determined by the United States Conference of Catholic Bishops. As such, UPMC Mercy neither endorses nor provides medical practices and/or procedures that contradict the moral teachings of the Roman Catholic Church.
Pittsburgh, PA, USA UPMC.com


text:
|Ready to outfit you for your next adventure are the outfitting "wizards"
Cornell Outdoor Education's Outfitting Center (255-1807) is Ithaca's most comprehensive outdoor equipment rental center. We can supply the necessary gear for all of COE's course offerings. Need to know what your course requires? Check out the individual course descriptions elsewhere in this site.
We also rent a very wide selection of equipment to the community at large. We carry camping and backpacking gear, canoes, sea kayaks, cross-country and telemark skis, snowshoes, and the accessories to go with it all. See our rental items for a list of available gear and our prices. We truly have everything you need to "rent an adventure."
COE Outfitting & Rental Center
Coming soon!Posted January 6th at 2:40pm
|Outfitting & Rental Center Hours
|Rental Items!
|Cash Policy
January 1st, 2009
Due to Cornell University policy mandate, we can no longer accept CASH payment.
We are now accepting only CHECK, MASTERCARD, VISA or BURSAR. (Bursar is accepted for full-time enrolled students only.)
We apologize for any inconvenience; please understand this is currently beyond our control.
-COE Outfitting
Download the latest rental and retail brochure
Download the latest rental and retail brochure with the most up-to-date prices, the rental policies and procedure. The brochure is a downloadable PDF.


text:
What is a Medical Home?Medical Home allows you and your health care professionals to work together as a team to ensure that you receive excellent health care. You are the center focus of the Medical Home team. The health care professionals on your team are here to listen to you and take medical action when you need it. You and your team develop a personal health plan together during regular check-ups and routine health care to provide you with health education, family support and anything else that is important to your overall health and well-being. When you work with your health care team, you receive excellent, evidence-based health care the way you want it.
Your Medical Home TeamYour Medical Home team includes general internal medicine physicians, pediatricians, pharmacists, registered nurses, licensed practical nurses, laboratory technicians and clinic staff. We all work together as a team to provide care to you as your life evolves and health care needs change.
Advantages of Medical Home
You may contact your Medical Home team by telephone or the Internet using secure messaging. You can communicate with your Medical Home team, request medication refills, request to schedule or cancel an appointment through MUHealthe at www.muhealth.org/muhealthe.After-hours care is available by calling Health Connect at (573) 884-2401 or (888) 884-2401.
Your Medical Home Locations
Fairview General Internal Medicine Clinic101 S. FairviewColumbia, MO 65203(573) 882-4464


text:
Certified Teacher Search: Database that allows the site visitor to search for and access certification information for persons licensed to teach in Tennessee.
Public Schools Directory: Search for a particular grade level, obtain a list of all schools, contact information for each school, etc.
School Websites: Find your school or school system web site.
Teachers-Teachers.com - In order to place outstanding educators in Tennessee school districts, the Tennessee Department of Education has partnered with Teachers-Teachers.com.
TennK12.net: Support site for the TennK12 network providing internet service to the state's schools.