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So I came upon something that I thought was interesting, and my google search didn't come up with a good answer.
Say you have some function $f(x)$. Where does evaluating $f(x)$ come in the order of operations? PEMDAS says that things in Parenthesis come first, so in $(3+2)-6 \times 8$, $(3+2)$ would be evaluated first, but what about for our function $f$? if $f(x) = x\times 8$, and we inserted it into our example as $(3+2)-f(6)$, does PEMDAS still hold? What is evaluated first?
I've also seen other functions like $\sin$ written both as $\sin(\theta)$ and $\sin \theta$. In this case, is $\sin \theta $ evaluated after $(3+2)$? Or is $\sin(\theta) \equiv \sin \theta$?


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Pesto = toasted pine nuts (almonds are a good sub); Parmesan (any good hard cheese could work); oil (I used half olive half sunflower); just the smallest piece of raw garlic; nettle leaves (tops of the plants blanched for 45 sec in boiling water and then shocked in cold water, dried well, and then the leaves picked from the stems); salt; and pepper. Puree in a food processor or blender.
The pasta was Rustichella d'Abruzzo Farro Spaghetti procured at the Market at the Fig. The farro pasta worked well--I wouldn't love it in a simple tomato sauce, but here I liked it more than the refined alternative.
Anyway, if you're into this I'd try this as soon as possible. While the nettles will be around for a while, they won't be as good as they are now for long.

subset: commoncrawl


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Our experienced veterinary technicians are truly compassionate with the animals and are the best available people for the job.
Dr. William Marienberg graduated from Cornell University in 1980 with a Doctor of Veterinary Medicine (DVM) degree.
Our front desk staff is efficient and friendly as well. For our Spanish-speaking clients, many members of our staff are bilingual.


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Email our Support Team and we'll get back to you within 24 hours.
We're here 24/7 to help you. Chat Online now
To open the Support window, click on the SUPPORT button on the main screen.
You can contact the Support Team by email or live chat, access our easy product guides, ready to assist you every step of the way and access your account information, including subscriptions and payments.
Chat with us: provides quick and easy access to the Support Team. Once you reached our live chat web page, all you need to do is choose your language, then wait for a Support Technician to answer. Send us an email: the feature was designed to be integrated with all popular email clients, so a new message window should open, with subject and destination already prefilled. If you don't have an email client setup, you will be directed to a webpage, where you can choose where you want to send the email, depending on your question. Browse for help: opens the product guides page, which includes all the information you need from product setup to subscription and activation processes. Our guides were redesigned to be concise, easy and efficient, once you reach our online content. Go to your Account: opens the section where you can access the general information in your account. will apply to all e-mail clients on your computer. Since this is sensitive information, you will be asked to login, in order to read your information.
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The WR200-2B is a dual-output wireless receiver that is compatible with a wide variety of 12-bit wireless devices. This can include several door/window transmitters, motion, smoke and glass-break detectors, keypads and range-extending repeaters. The WR200-2B can be integrated easily into any alarm or security system. The WR200-2B only responds to transmissions that include the same system code. You can select the system code from up to 256 possible combinations and apply it system-wide by using the 8-position DIP switch on each device.
This unit features TWO relay outputs programmed to a different communication channel of transmitters. Each channel can be used for any type of alarm, such as emergency call, motion, smoke, etc. If the correct system code and channel are detected, the unit activates the corresponding relay output. The WR200-2B can also monitor the transmitter's battery charge.
- Designed for security, alarm and control applications
- Easily integrated into virtually any alarm control panel
- Secure communication with transmitting device based on user-defined system code (selected from 256 possible combinations)
- 2 relay outputs, each set to a different channel of the transmitters
- 11-14 Volt DC or AC power supply
- Available in two optional frequencies in compliance with international standards
- Supports the complete variety of Visonic 12-bit wireless devices
Additional Info
Additional Info
|Part Number
|What's in the box
|(1) Visonic Two Output Wireless Receiver
Write Your Own Review
|Operating Frequencies
|315, 404, 418, 433.9 MHz, depending upon country of operation
|System Code
|8-bit digital word, 256 combinations, pulse width modulation
|Channel Outputs
|N.C. And N.O. Relay contacts
|Relay Contact Ratings
|1A/48 V AC/DC – resistive load
|Number of Outputs
|2 outputs
|Power Input
|Standard: 11 – 15 VDC or 11 – 14 VAC
|Current Consumption (@ 12 VDC)
|6 mA standby, 70 mA max
|Operating Temp
|32° to 120°F
|4-5/16 x 2-1/2 x 1 in
|2.8 oz


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Looking for design inspiration? Browse our curated collections!
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The image is near the edges of the product but doesn't cover the entire product. Some of the background color may appear around the outside edges of the image.
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Queen duvet cover (88" x 88") featuring the image "Riverview At Dusk" by Kendall Kessler. Our soft microfiber duvet covers are hand sewn and include a hidden zipper for easy washing and assembly. Your selected image is printed on the top surface with a soft white surface underneath. All duvet covers are machine washable with cold water and a mild detergent.
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Thanks Marvin!
Wow that is an amazing painting Kendall!! I love the delightful colors!!! L/F
Thanks Daniel!
Thanks Jim! What a great compliment!
I sense that this type of scene is among those difficult to capture in a painting and you have done it beautifully. I love the trees both in the foreground and background. v,f,t,g+,p
Thanks Nikki, Patrycja, and Carol!
Wonderful colors! v/f
Beautiful composition Kendall! Love the merging colours and wonderful expression! f/v
Thanks Donna!
Beautiful painting Kendall, nice composition and colors!...f/v9
Thanks Lee!
Beautiful painting!!! f/v
Thanks Patricia! Always great to hear from another artist!
I love the woodsy look of this artwork. Very nice colors. Congratulations!
Thanks Suzanne and William! Appreciate the praise!
Wonderful pastel, Kendall! Good sale, too! Congrats! Blessings, Suzanne
Thanks Marsha! This is one of my husband's favorite places.
Congrats on sale!
Average Rating (4.82 Stars):
Linda Fleming
August 20th, 2019
August 8th, 2019
Simone Van Ommeren
August 3rd, 2019
Riverview at Dusk is an evening view of one of the parks in Radford Va. I especially like the pink and orange colors in the sky that are reflected in the river which is the New River. My husband spends a lot of time studying birds and butterflies at this park. No matter what the weather he is almost always there very early Saturday mornings. Clyde Kessler is a well-known naturalist in the New River Valley and the source for many of my landscapes. I have learned a lot from him as well as countless others he has lead on nature hikes in this beautiful region of Virginia. His discovery of the endangered Mitchel Satyr butterfly in 1998 is considered to be one of the most important wildlife finds in the second half of the twentieth century in Virginia. PLEASE PRESS THE PINTEREST BUTTON AT THE TOP! THANK YOU! ARTIST RETAINS FULL COPYRIGHT OF ARTWORK AND IS PROTECTED BY US AND INTERNATIONAL COPYRIGHT LAWS My paintings have been seen throughout the United States in national, internati...
Kendall Kessler Art is the online portfolio of Award Winning Professional Artist Kendall F.Kessler and former Asst.Professor of Art at Radford University. If you are interested in purchasing an original I ship the painting four days after I receive the check by UPS Ground service which takes 1-5 business days to arrive. I have over thirty years of experience shipping my artwork all over the U.S. with no returns! Just compliments! My paintings were in two group shows on Broadway and my biography is in the original Marquis Who's Who in America and has been in Who's Who of American Women, and Who's Who in the World. I primarily create large impasto oil paintings, but I also work in pastels. I have artwork in private collections in...
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Fine Art America sells thousands of pieces of artwork each month - all with a 100% money-back guarantee. We take great pride in the fact that hundreds of thousands of artists have chosen Fine Art America to fulfill their orders, and we look forward to helping you select your next piece!
All duvet covers ship from our production facility within 2 - 3 business days of your order.


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Getting Started
Designer Lila Taylor Scott
Photographs Greg Scheidemann
Skill level: Intermediate
Designer Notes:
A traditional block and a stash of Halloween novelty prints inspired designer Lila Taylor Scott to work some design magic. "I knew that I wanted to use a Log Cabin block, but I changed the size of the dark logs to make it more intriguing and different," Lila says. By making the dark print logs smaller than the light print logs, she tried not to make the quilt too dark.
Lila then set the Log Cabin blocks so that they showcase and frame the pieced quilt center. "Novelty prints are wonderful for this type of quilt. It's like putting a costume on a quilt, and it becomes its own character … a little trick, a little treat," says Lila.
Select Fabrics
When selecting novelty fabrics for all the blocks in a quilt top, Lila suggests setting the blocks apart with a sashing or, as she did here, with a design. In "Frightfully Fun," fabrics determine the design in the quilt center and the light and dark effect of the Log Cabin blocks.
Tip: As she cut out rectangles and squares from novelty prints needed for the Mosaic blocks, Lila also cut a 1-1/2"- or 1-1/4"-wide strip to use in the Log Cabin blocks, then dropped it in a box set aside for that strip width.
Tip: Lila wanted the center four blocks to be the focus of the quilt, so she chose a background of metallic orange and made the stars from four different prints with the same color and value -- bright yellow.


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Twenty-odd teams will go head-to-head in the Grillin' On The Bay 2009 barbecue competition in Sheepshead Bay on Saturday, sponsored by RUB BBQ and Butternuts Beer and Ale.
The event -- which organizers are quick to point out is New York City's ONLY officially sanctioned BBQ competition (the New England Barbecue Society bestows its blessing) -- will have four grilling categories: chicken breast, fish, pork and chef's choice. New York State 2008 champs (and Food Network darlings) Smoke in da Eye will be defending their title against such worthy adversaries as the Porkaholics, Josh Ozersky of Grub Street and the Feedbag, and original title-holders Purple Turtle Caterers.
And because sampling a couple dozen varieties of meat might still leave you hungry, the cookoff will dovetail with the Brooklyn Chili Smackdown. Here, the rules are a little less stringent: Any kind of chili goes, or as the organizers put it, "if you call it chili, we call it chili." Anyone can compete, just bring your chili by around noon.
The twin events will commandeer the corner of East 18th Street and Avenue Z, Sheepshead Bay, Brooklyn. Get all the details at the official website here.


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Those are my son's words, not mine. We wanted to grab something quick and be on the road. Josh said we should definitely go to McDonalds. We saw a
"Why McDonalds?" I asked Josh. He was adamant we go there.
"They have things figured out. They are more healthy, fresh, at least for fast food. And now they are the fastest again. They know how to change... and quickly. Their marketing folks know what America wants and they deliver."
"My friends and I used to mock McDonalds," my son Josh laughed. "They forgot who they were. They were the Kmart of fast food. But then they reinvented themselves. Killer strategy. They remodeled every store, all modern and clean. You walk into a Burger King and you feel you are still in the '90s. The McDonalds in American Fork, Utah, they tore it down and had a complete makeover with everything cool and modern. Then a little while later they came out with the healthy stuff. Risky. That's tough to do in a down economy, but it's paying off big time."
As a side note, I've noticed the new, modern, clean approach is also the key ingredient to which movie theaters everyone wants to go to. - Ken
"And the double lanes are ingenius, you get your food faster than anyone else," Josh goes on. "Wendy's is the only one that can keep up on 'health' and 'fast.' But McDonalds has the lead, no question."
As we pull up and order, the girl on the McDonalds intercom is fun and friendly, with personality, but not over the top. She is a lot like the Southwest stewardess on my flight last night. That never happens with fast food. (The worst example of fast food is when you have some pre-recorded voice like a radio announcer come on at the drive-up and announce the special of the day, followed up by a wisp of a voice you can barely hear).
"She actually had the entire plane push their stewardess call light button and sing happy birthday to a six year old girl on the flight, who mentioned it was her birthday. The stewardess said this was the candles on her birthday cake, and the whole plane sang… amazing!"
Josh exclaimed as I read this part out loud, and said, "That is awesome! Southwest really did that?"
The McDonalds girl laughed as she fumble-fingered our order when we asked for two waters, "Other than the 22 waters I just rang you up for, is that all today?" She immediately corrected our order back to 2 waters.. she was real. She asked us to pull ahead to wait for our order, and almost immediately she brought it out and asked, "Where are you off to?"
"Utah," my son Josh replied.
"Have a safe trip!" she said and was gone.
The lettuce on the wrap is cold and fresh, the sweet chili sauce is awesome. We both unwrap our grilled chicken.. it is really good. Both Josh and I comment on the neat effect in our mouth with the cool fresh lettuce against the warm grilled chicken.
Details, details.
They matter.
Great job McDonalds!
Author: Ken Krogue
Follow me on Twitter | Follow me on Google+


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|Fall Color
|Pigment Ink Photograph
|Open Edition
|Print Size:
|Matted Size:
|16"x 21"
|22"x 28"
About the Image:
About 4 miles out of Finland, Minnesota, on county Road #6 on the way to Little Marais, there is access to part of the Superior Hiking Trail known as "Section 13." After searching, with disappointment, for a couple days for the legendary Minnesota "fall color" in October 2011 around Ely and up to Crane Lake in northern Minnesota, Kathy and I basically got skunked until on the way back home to Duluth.
We found and hiked "Section 13″ for about 3 hours, climbing to an overview of Lake Superior, but stopping what seemed like every 100 feet for another irresistible photo opportunity of "fall color." At the top of our climb, we barely had time for a short rest. Neither of us realized how much elevation we had gained nor how far County Road #6 was from us, barely being able to detect a car moving along it with the naked eye. The sun was sinking quickly and this was not the kind of trail you would want to negotiate with a flashlight.
On the hike down, the dropping sun was no longer bathing the entire forest, but only accentuating snippets of color occasionally. The main illumination came from the clear sky thereby giving the gray tree bark a wonderful blue tinge and some reds were nudged noticeably toward magenta. Those few hours along "Section 13″ easily made the whole trip worth the effort.
This image was made with a Canon 5D II camera with a Canon EOS 70-200mm f4.0 "L" IS lens mounted on a Monfrotto Carbon tripod.
© 2019 Kenneth R. Kollodge. All rights reserved


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Spike the inventor, Molly Boulon the coordinator, Flex the tester and Daisy Cocci the observer are inseparable. They live in the a fantastic, environmentally-friendly town called La Crique-Doozer. They love to create, model and build, and use amazing gadgets to do so.
Episodes of Doozers
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4 Tips to Avoid Holiday Stress During Your Job Search
By Heather Huhman, Glassdoor.com
Last week, Felix Baumgartner stepped to the edge of a platform 24 miles high, ready to jump to Earth. For Baumgartner, coming to the edge wasn't a bad thing. But for job seekers, being pushed to the edge isn't always good.
Today, the job search can certainly feel like you're standing on the edge of a 24 mile high platform. While job seekers are applying for more and more jobs, most aren't hearing a peep back from employers. It's a stressful process. And with the holidays around the corner, stress related to the job search is likely to increase even more.
But let's use some foresight this year and prepare for the upcoming holiday season amidst unemployment, underemployment, and meeting holiday budgets. Before you jump off the edge, consider these tips in avoiding holiday stress during your job search:
1. Prioritize your career goals.
The holiday season will be ripe with seasonal job opportunities. The National Retail Federation project 585,000 to 625,000 temporary retail hires for the holiday season. So maybe retail's not your thing? Before you write it off, consider prioritizing where you're interested in applying for a seasonal job. Are there any seasonal jobs that would align with your career goals? Not all jobs will, but it's worth it to take a closer look at other opportunities within the company too – not just seasonal positions.
If you're not interested in seasonal jobs, make a timeline. If you don't find a full-time job by X date, you're going to apply for seasonal jobs. By doing this, you don't miss out on a job opportunity — big or small, permanent or temporary.
2. Budget your holiday expenses now.
If your budget is tight this year, avoid the stress of holiday shopping and start creating your holiday budget now, especially if you're unemployed. Don't feel pressured to give the same quality gifts you gave prior to your unemployment. It's still very early, so if you have the opportunity to put gifts on layaway, this is a great way to budget your money and pay off your gifts little by little without accruing interest. If this isn't enough, cut back the number of gifts you give or consider volunteering your time instead.
3. Don't forget it's the holidays for hiring managers, too.
Be prepared to continue your job search throughout the holidays, but don't expect too many interviews during the season. It's the holidays for hiring managers and recruiters too, so like everyone else, they might be distracted, stressed, or on vacation. That doesn't mean you should stop applying or get frustrated. Just be mindful of this as you continue your search.
4. Enjoy yourself.
It's been said time and time again, but job search stress during the holidays can be remedied by taking a step back and enjoying time with family and friends. Listen to some holiday music when taking breaks from job applications.
So don't find yourself at the edge this holiday season. Job search stress is often magnified by holiday stress, especially for the unemployed. Avoid this stress by planning ahead for the holidays.
Read more hospitality career tips. Find more hospitality jobs by visiting the career center.
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Call it a crude awakening. Geopolitical risk, a large inventory draw, and anxiety about going home short over a holiday weekend have set up oil for higher prices.
Crude oil futures have seen a tremendous move higher this week, as the momentum that carried oil from last week's bottom on the worries of China's cash crunch has been accompanied by this week's tensions in Egypt. In addition, oil is entering the peak of demand season this week. And on Tuesday, inventory data from the American Petroleum Institute showed a tremendous draw. All in all, traders have been given every reason to buy this market.
(Read More: Oil Rises on US Oil Stock Decline, Egypt)
After the API data, crude was able to test a high as $102.18 on Tuesday night. The market has already begun correcting back below $101. Wednesday's Energy Information Administration data will be released as regularly scheduled, and will be one of the most closely watched inventory numbers in recent weeks.
Support will now be found at $99.98 to $100, and a close below here will show signs of a failure. To maintain this pace of momentum, bulls want to see a retest of $102 on Wednesday, and a close above $101.20.


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Are healthcare, politics, and the high cost of healthy foods related?
Let me start by saying…I am so sick of politics I could throw-up. But that said, this is about much more than politics. It's about the warped reality we are all living in, from the White House to our local supermarket and fast food joint.
About two weeks ago I read an article comparing the cost of health care to the cost of food. It suggests that the best way to solve the healthcare crisis, is for all consumers to be forced to pay more for healthcare – Because then people would think about the cost before "choosing" certain tests and treatments. What a shocking revelation…Who would have thought (other than the CATO Institute) that the people who can't afford expensive health care services would "choose" not to have them? Although, I wouldn't really consider that a choice.
*Read full post at catherine.morgan.com


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Washington DC Nano News - It's Lobbying (um... I Mean Advocacy) Season
authored by Margaret Glass, ASTC
In DC, there is a special season inserted in the early part of the year. It falls just after the start of a new Congress and runs right up to the Cherry Blossom Festival. No, it is not 8th grade civics class field trip season - that comes later.
Called either "Lobbying" or "Advocacy" Season (the latter term preferred by state and federal employees), this season constitutes a brief window of opportunity for voters to get messages across to their elected officials while the paint is still drying in their new offices, and before they have forgotten that they hold their position to serve the previously mentioned voters. With the recent Presidential election and flip-flop Congress, this year's Advocacy Season is going strong.


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FBAR Penalty Letter (3708) Limits Offshore Disclosure Options
As you may or may not be aware, individuals who have an annual aggregate total of foreign accounts that exceeds $10,000 at any time during the year are required to file an FBAR (Report of Foreign Bank and Financial Accounts).
The penalties for failing to report this form can be staggeringly high, ranging from a zero penalty (warning letter in lieu of penalty) to 100% forfeit of the account. Even if a person was not willful (unintentional) in their failure to file this form, they can still be hit with penalties of $10,000 per account, per year.
In fact, the IRS recommends a penalty of at least $10,000 per year during the audit period, which can range 3 to 6 years depending on the amount of unreported foreign money.
While many of our clients are quick to want to enter the Streamlined Disclosure Program or submit a reasonable cause statement, others are willing to play the "wait-and-see game." Unfortunately for them, the Internal Revenue Service and Department of treasury are beginning to ramp-up penalty enforcement by issuing IRS 3708 penalty letters aka "FBAR Penalty Letters."
FATCA Reporting
Now that several foreign countries are reporting U.S. taxpayers to the IRS, the IRS has significant ammunition to go after taxpayers who are out of compliance. Moreover, since FATCA compliance can be expensive for the foreign financial institution or foreign bank, many Foreign Banks are finding it easier to simply report everybody to the IRS, if there's any chance that person is a US taxpayer.
Thus, even if you believe you are under the radar, if at any time during your time as a customer of the bank, you provided a US address or other US contact information – chances are the foreign financial institution will report you.
FBAR Penalty Letter 3708
Once you have received an FBAR penalty letter, chances are you are prevented from entering either of the offshore disclosure programs, because technically you're under audit or examination due to your noncompliance. As such, if you become aware that you have unreported or undisclosed foreign accounts and have not filed and FBAR, it is important to contact an experienced Offshore Disclosure Tax Lawyer and get into compliance with the IRS and DOT.
Golding & Golding are highly-respected International Tax Lawyers and FBAR (Report of Foreign Bank and Financial Account) Lawyers who have represented numerous individuals and businesses with FBAR compliance in accordance with IRS and DOT regulations.
Many unscrupulous law firms, CPAs and Lawyer/CPAs are providing the public with misinformation about the FBAR form in order to try and scare them into retaining them for FBAR representation.
Unfortunately, many people and businesses are getting into trouble because they relied upon a tax professional who really has no clue about international tax law or FBAR related experience beyond using Adwords and other marketing ploys to peddle their wares – only to get the client in a serious bind with the federal government.
We are providing you with a Free Summary of the common Frequently Asked Questions regarding questions we have received over the years. While the form itself has a set of instructions and frequently asked questions section, our Frequently Asked Question list is more of "FAQs from the trenches," in which we will answer questions which are not really provided for by the government.
What is an FBAR Statement?
An FBAR statement is a Report of Foreign Bank and Financial Accounts form. It is electronically filed annually with the Department of the Treasury online. Before this year (2016) the form had to be filed no later than June 30th of the current tax year in order to report the accounts for the prior tax year (File in 2015 to report the 2014 Maximum Account Balances). The law is changing in 2016 which will either be applicable in 2016 or 2017, and will have a April 15, 2015 due date.
Is it more than $10,000 per account, or in Total?
An FBAR is required to be filed when a person or business (explained below) has an annual aggregate total of foreign accounts that exceeds $10,000. It does not matter if all that money is in one account or if a person had 11 accounts with $1000.00 in each account (you get the picture, right?). Once your overseas foreign accounts exceed $10,000, it is now time to report all of the foreign accounts.
Who or What is a U.S. Taxpayer?
This question can get more and more complex depending on who you speak to and what the context of the question is. To that end, if you are either a US citizen, Legal Permanent Resident, or Foreign National Subject to US tax such as a visa holder (if you meet the Substantial Presence Test), then you should most likely file the annual FBAR form.
*If you are unsure whether you should file the form or not, you should speak with an experienced by lawyer to evaluate your particular situation.
I did Not have to File a Tax Return?
This can also get confusing, but it is important to remember that the FBAR is not filed with your tax return. Rather, while your tax return is filed directly with the Internal Revenue Service (by mail or online), your FBAR is filed online electronically directly with the Department of Treasury. Even if you do not meet the threshold requirements for filing a tax return, it does not mean you do not have to file an FBAR. If your annual foreign account balances exceed $10,000, you should file the FBAR.
The Money in the Foreign Accounts is not Mine?
This is not unusual. It is very common in foreign countries to have children or other individuals with a Power of Attorney over another person's account – even when the money does not belong to the POA holder. To that end, if a person's name is on the account then they should still file an FBAR statement. There is a section of the FBAR reserved for individuals who have signatory authority or other type of authority on the account, but the money is not theirs.
I do not want to Report my Foreign Parents' Name on the FBAR
We understand the importance of privacy. Generally, there are ways around reporting the information the FBAR where you disclose certain information but not all the requested information (while still being FBAR compliant).
The Money is from an Inheritance
It is important to remember that the FBAR is a reporting form. In other words, the Department of Treasury wants to know whether you have the money overseas in case there is no other way for the DOT to track it. In addition, under FATCA, many countries and foreign financial institutions have agreed to report accounts to the U.S.
Thus, even if the money was inherited, you are required to report the account information on the FBAR. If you fail to do so and get stuck in the IRS/DOT crosshairs as a result of the foreign financial institution reporting the account in accordance with FATCA, it will be much harder to explain the situation at that time versus simply filing the FBAR timely or entering into OVDP or the Streamlined Program.
**That does not mean you should file a late FBAR (please see below)
My Accounts are in the name of a Foreign Corporation
This is where the FBAR starts to get more complicated. The most important thing to remember is the concept of the FBAR is to promote financial transparency. Therefore, if no matter how you structure the business in the end the money is yours, then you should file the FBAR.
This can be distinguished from a company in which you are merely an employee and have signatory authority, which would require a comprehensive analysis of the business and your rights to the business and money before determining whether you should file.
My Accounts are in the name of a Foreign Holding Corporation
It does not matter that the accounts are in a Foreign Holding Corporation – this is not sufficient to avoid filing the FBAR statement. Otherwise, a US taxpayer could simply open a BVI Holding Corp and put the holding Corp. as the owner of the account and thus not to have the file the FBAR – even though all of the account money belongs to the US taxpayer – which is directly contradictory to the purpose of the FBAR.
If you are the "true owner" of the money, then filing the FBAR is required.
My Accounts are in the name of a Foreign PFIC Corporation
The same thing goes for a Passive Foreign Investment Company. Depending on which country you are in and how the country titles the foreign company, these companies come in all shapes and sizes. Back in the 80s, they were used primarily to avoid detection by the United States government of foreign account and asset information. There is no exception to filing an FBAR simply because you transferred your money into the PFIC.
My Accounts are in the name of a Foreign Trust
As you can imagine, foreign trusts are not immune from having to file an FBAR statement either – in addition to possibly a 3520 and 3520A. Whether the purpose of the foreign trust was "harmless," and/or you thought you could avoid US detection or possibly to form the foreign credit shelter trust or foreign asset protection, a foreign trust does will not negate your requirement to file an FBAR; if the accounts are in a foreign trust, in which you are the owner of the foreign trust then you have to report the account on the FBAR.
What Types of Accounts must be Reported on an FBAR?
Essentially, any account that is maintained at a foreign financial institution must be reported on the FBAR – but this does not mean every income generating asset has to be included. Here's an example: if you have a Foreign Bank Account at a Foreign Financial Institution it has to be reported on the FBAR. Conversely, if you have a foreign rental property that is earning foreign rental income, while the foreign rental income must be reported on your tax return, the value of the home need not be reported on the FBAR.
Do I have to report my Life Insurance Policy?
This is another complex area of the FBAR. Essentially, if the life insurance policy (or life assurance policy as it is called in many countries) has a surrender value for sale value insofar as you could sell the policy on the open market – it should most likely be reported on the FBAR.
In situations like this where there is a reporting requirement, it is better to err on the side of caution.
Reporting on the FBAR vs. Paying Tax on the Money
This is a question we receive often and so we distinction must be made. Just because you are reporting a foreign account on an FBAR does not mean there is a taxable event taking place. For example, the money may have been inherited, received as a gift and/or earned with income tax already having been paid on the earnings.
Thus, the key issue to remember with an FBAR is that the FBAR is a reporting requirement for you to update the Department of Treasury with your foreign accounts that you maintain overseas; it has nothing to do with whether there is a taxable event taking place.
I do not know my Maximum Account Value?
When you are reporting on the FBAR, you are supposed to provide the maximum value of the account balance for the year. Depending on which country you are in, and whether the account provides you statements (or if it is a passbook account) that information may not be available. When that information is not available you may either click the box that reads maximum account balance unknown or you may also consider using the balance that you have available, and explaining why you cannot obtain the maximum value in the box provided on the first page of the FBAR.
Can If I file a Late FBAR Statement?
This is a very complex issue. Technically, you are not allowed to file a late FBAR statement. Some people have done so in accordance with submitting a Quiet Disclosure, which can result in extremely high fines and penalties.
The Internal Revenue Service a Department of treasury are taking foreign account compliance very seriously and it is a major priority for the IRS. If you have not filed your FBAR statements, you have three main alternatives: Reasonable Cause Statement, Streamlined Disclosure, or OVDP (these are briefly discussed below)
Late FBAR Filings and a Reasonable Cause Statement
If you have not filed your FBAR timely, the first option is to submit the FBAR late accompanied by a Reasonable Cause Statement. The failure to file an FBAR can have extremely high penalties. Therefore, if you opt for the reasonable cause statement as opposed to one of the approved programs discussed below, then you are essentially submitting the account information and asking for forgiveness from the IRS for any penalty.
Two things to keep in mind his first, the IRS is not very sympathetic, and second, if the IRS disagrees with your reasoning you have now disclosed all of your account information to the IRS with no protection from penalties or criminal investigation.
Late FBAR Filings and the Streamlined Program
Under the streamlined program, a person will amend their tax returns for three years as well as file six years of unreported past FBAR statements (assuming that they are a US taxpayer for six years; if they have only been a US taxpayer for four years they would only file four years of past FBAR statement). This program is reserved for taxpayers who were non-willful (in other words, they were unaware of the requirement to file FBAR and report their foreign income).
For more information about the Streamlined Program please Click Here for a summary provided by Golding & Golding.
Late FBAR Filings and OVDP
OVDP is the Offshore Voluntary Disclosure Program. It is a program designed for individuals, businesses and trusts that knowingly intentionally failed to report their foreign account information and foreign income earnings. The program requires the applicant to fil eight years of past FBAR statements along with eight years of original and/or amended tax returns.
For more information about OVDP please click here for a summary provided by Golding & Golding.
Is the FBAR the same as an 8938 form?
No. While the forms are similar, they do have key differences. The 8938 (Statement of Specified Foreign Financial Assets) is filed with your tax return and has different threshold requirements (much higher than the $10,000+ for an FBAR), which will be dependent on whether the taxpayers are filing married filing jointly, married filing separate, single — as well as whether they reside in the United States or overseas.
We hope this summary will assist you understand the general concepts and requirements of filing an annual FBAR statement. This list is by no means comprehensive and if you have a specific question which was either not answered here (or is unclear) please feel free to contact our firm.
Below we have provided a summary of the FBAR filing process:
If you, your family, your business, your foreign trust, and/or PFIC (Passive Foreign Investment Company) have more than $10,000 (in annual aggregate total at any time) overseas in foreign accounts and either have ownership or signatory authority over the account, it is important that you have an understanding of what you must do to maintain FBAR (Report of Foreign Bank and Financial Accounts) compliance. There are very strict FBAR filing guidelines and requirements in accordance with general IRS tax law, Department of Treasury (DOT) filing initiatives, and FATCA (Foreign Account Tax Compliance Act).
Filing FBARs and ensuring compliance with IRS International Tax Laws, Rules, and Regulations is extremely important for anyone, or any business that maintains:
- Foreign Bank Accounts
- Foreign Savings Accounts
- Foreign Investment Accounts
- Foreign Securities Accounts
- Foreign Mutual Funds
- Foreign Trusts
- Foreign Retirement Plans
- Foreign Business and/or Corporate Accounts
- Insurance Policies (including some Life Insurance)
- Foreign Accounts held in a CFC (Controlled Foreign Corporation); or
- Foreign Accounts held in a PFIC (Passive Foreign Investment Company)
Golding & Golding provides Foreign Account Reporting strategies for clients around the globe in order to report Foreign Bank Accounts and become FBAR compliant. We also defense clients who are under FBAR Audit by the IRS and DOT.
What is an FBAR?
In accordance with international tax law compliance, taxpayers who meet the threshold requirements are required to file an FBAR.
An FBAR is a "Report of Foreign Bank and Financial Accounts" form. It is a form that is filed online directly with the Department of Treasury. Unlike the tax return, the FBAR form must be filed by June 30th of the tax year and there are no extensions available for filing it late. If you attempt to file it late, there can be serious repercussions, including fines and penalties – since it is considered Quiet Disclosure or Silent Disclosure in an attempt to circumvent the OVDP or Streamlined Program rules and regulations.
**UPDATE: Starting in 2016 for Tax Year 2015 – filing of your 2015 FBAR will be in accordance with the same time periods to file your tax returns, which is by April, 2016 unless you receive an extension of time to file.
FBAR filings can be overwhelming, especially if you have never filed one before. If this is the case, our experienced international FBAR Lawyers can assist you in ensuring you are compliant with IRS FBAR Law and FATCA requirements.
Who is Required to File an FBAR?
Not everyone who has foreign accounts is required to file an FBAR. Rather, it is required to be filed by all U.S. Taxpayers (whether they reside in the U.S. or overseas) with foreign accounts that have an "annual aggregate total" exceeding $10,000 at any time during the year. Thus, if a U.S. Taxpayer (including Legal Permanent Residents "aka Green Card Holders") maintains foreign accounts, including banks accounts, financial accounts, or insurance policies that have a combined value of more than $10,000 (or has indirect ownership of the account or signature authority), then that person is required to file an FBAR statement.
What if None of My Accounts Exceed $10,000?
It does not matter. It is important to remember that the threshold is the Annual Aggregate Total value at any given time during the year. This means if you have 21 accounts with $500 in them at any given time during the year, you are STILL required to file the FBAR and list all the accounts on it, even if none of the accounts exceed $10,000. In other words, you are required to report the total value of all your foreign accounts located in any foreign country once you exceed the $10,000 annual aggregate total threshold on any given day during the year.
There are various accounts and other assets (insurance policies) which may or may not be included in your FBAR analysis. Please contact one of our experienced FBAR Lawyers for further assistance regarding specific account disclosures.
What if I did Not File an FBAR Statement?
If a person fails to file the FBAR, there is still hope. Depending on whether the person also had unreported foreign income (income that was earned overseas and not reported on the U.S. tax return – even if it was reported in a foreign country and foreign tax was paid), the IRS and DOT will determine if a penalty will be issued; usually the taxpayer will be penalized but the amount of the penalty will vary.
What are the Penalties for Failing to File an FBAR?
Recently, the Internal Revenue Service issued a memorandum which details how the IRS "believes" the agents should penalize individuals in accordance with their authority. Essentially, there are two sets of penalty structures and they are based on whether the taxpayer was willful or non-willful.
Willful is determined by a "totality of the circumstances" analysis. Somebody is considered to have acted willfully if they intentionally evaded the payment of taxes or disclosure of foreign accounts. In other words, they willfully or knowingly "knew" about the requirement to disclose and report overseas assets, accounts, and income but chose not to. In these situations, the Internal Revenue Service has the authority to penalize the taxpayer upwards of 50% of the value of the assets per audit year for failing to file the FBAR (in addition to a slew of several other non-FBAR penalties), but no more than 100% value of the account over an audit period.
Generally, audits last three years and the Internal Revenue Service has made it known that they will not penalize the individual beyond the value of the accounts for the audit periods at issue. Thus, if you had $1 million in your foreign bank account and you knowingly did not report this information to the IRS and they audit you for three years, they can take all of your $1 million.
When a person is non-willful, it generally means they were unaware of the requirement to file an FBAR. In this situation, the IRS takes some mercy – but nowhere near as much mercy as you can imagine certain people deserve (example: individuals who relocated from overseas and have foreign accounts that they simply did not use or earn much income on, or individuals who inherit money from overseas relatives.)
In these situations, the IRS has four (4) main options in terms of penalizing the taxpayer:
- The IRS agent can simply issue a warning letter instead of a monetary penalty to the taxpayer. This will rarely happen (although Golding and Golding has achieved this result on multiple occasions for individuals who have been audited and did not file FBAR statements and/or otherwise do not qualify for one of the IRS offshore voluntary disclosure programs, but were non-willful).
- The IRS agent could penalize the taxpayer a total of $10,000 for all of the years that the taxpayer did not file FBAR statements. For example, if the taxpayer is audited for three years and did not file FBARs for those three years, the IRS may penalize the taxpayer $10,000 for the total amount of the audit.
- The IRS agent could penalize the taxpayer $10,000 for each year that the FBAR was not filed. So using the example above, if the taxpayer is audited three years and did not file an FBAR for three years, then the IRS could penalize the taxpayer $30,000 – and usually not beyond the value of the account.
- The IRS agent could penalize the taxpayer $10,000 per account per year. In other words, if the taxpayer had four different bank accounts and was audited for three years – the IRS could penalize taxpayer $120,000.
One very important thing to remember is that the penalty scheme listed above is for non-willful taxpayers. In other words, even though the IRS knows the taxpayer did not intentionally attempt to evade tax, the IRS has the power to still issue tens, if not hundreds, of thousands of dollars in penalties in a non-willful situation.
Whether a person is willful or non-willful is a complex evaluation which requires a comprehensive factual analysis by an experienced FBAR lawyer to ensure the taxpayer is informed before making any representation to the IRS.
Why is it Important to File an FBAR?
Prior to the recent changes in the law, taxpayers were able to fly below the radar and could probably last most of their lifetime without having to file international tax forms disclosing their foreign income and overseas assets. The problem is that under the new FATCA (Foreign Account Tax Compliance Act) laws, foreign countries and the United States are entering into intergovernmental agreements (IGA) with foreign countries.
IGAs are "reciprocity agreements." In other words, while foreign countries are going to report account information of US taxpayers (U.S. Citizens, Legal Permanent Residents, and Foreign Nationals Subject to U.S. Tax), the United States is going to do the same and report account information to the foreign countries. Thus, there is a benefit to both parties in entering these IGA Agreements.
FBAR compliance is very important for any taxpayer subject to IRS tax reporting requirements. The failure to file a timely FBAR and remain in IRS tax compliance can lead to significant fines, penalties, and other possible consequences.
What can I do to get FBAR Compliant?
There are various safe harbor programs in place, which if a person meets the requirements, then they can have their penalty reduced if not eliminated. The two main programs are the Offshore Voluntary Disclosure Program (OVDP) and Modified Streamlined Program. These safe-harbor programs can be eliminated by the IRS at anytime.
We have gone into great detail on our website explaining the difference between the Offshore Voluntary Disclosure Program (OVDP) and Modified Streamlined Program. Essentially, Offshore Voluntary Disclosure Program (OVDP) is a program intended for those who were willful. In other words, if you knowingly defrauded the IRS by not reporting your foreign assets and you "knew" you were supposed to report the information, then the OVDP is the proper program for you.
In this program, the penalty is relatively high compared to the other program, but you walk away with the satisfaction of knowing you only have to pay a financial penalty and you will probably not end up in prison doing a 20-year prison stint with real criminals.
Alternatively, if your only mistake was that you were unaware of the requirement to file FBAR statements, then you can enter the Modified Streamlined Program. Unlike OVDP, the Modified Streamlined Program does not provide you criminal protection but if you are non-willful then you do not require criminal protection. Under the streamlined program, the penalty structure is reduced significantly and the filing requirements are much more limited.
Nevertheless, it is absolutely crucial that you do not enter the streamlined program if you were willful – because if you are detected by the IRS and they find that you were clearly willful but you were just simply trying to get a penalty reduction, then the IRS will see this as tax fraud and tax evasion and they will prosecute to the fullest extent of the law.
**In addition, the current reduced penalty rate will often increase with each new year, and most importantly, if you find yourself under audit, then you are disqualified from entering these programs.
International Tax Lawyers - Golding & Golding, A PLC
Sean holds a Master's in Tax Law from one of the top Tax LL.M. programs in the country at the University of Denver, and has also earned the prestigious Enrolled Agent credential. Mr. Golding is also a Board Certified Tax Law Specialist Attorney (A designation earned by Less than 1% of Attorneys nationwide.)
Latest posts by International Tax Lawyers - Golding & Golding, A PLC (see all)
- IRS Streamlined Amnesty 2019 – How to Apply & Who Should I Hire? - August 18, 2019
- Michigan FBAR Penalty & Summary Judgment for Willful Penalties - August 18, 2019
- Can I Rely on Tax Lawyer Advice to Conceal FBAR Info from CPA? - August 15, 2019


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Home › Scene › Summer In the City ›
Summer In the City
THE PARTY Guests of MCASD's Summer Solstice Soiree had a chance to chat up artists in the galleries before dining on a family-style dinner catered by Campine and listening to sound artist Margaret Noble. THE PLAYERS Kim MacConnel, Dr. Hugh M. Davies, Jeffery Hollander, Viveca Bissonnette THE SCENE The annual fundraiser for the museum had enthusiasts bidding on fantastic design objects and unique art packages. Sponsored by Avant Garde, the party was filled with architects, interior designers and notables from the fine art and design/architecture communities. Photography by Vincent Andrunas


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Welcome to PRACTICA Foundation
PRACTICA Foundation works on local business development with low-cost water, energy and sanitation technologies. We develop and select affordable technologies with a high potential to improve the livelihoods of people in developing countries and make sure that these technologies are made available locally.
To establish sustainable supply chains we support local enterprises to manufacture, import, operate or sell the innovative technologies. We strengthen their technical and business skills and link them to suppliers, customers and supporting organisations.
Since 2001 we have put our ideas to action in a wide range of different projects in multiple countries, working together with a great variety of partners in the public and private sector.
For a quick overview of our recent activities, check out our annual report 2017.


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CHICAGO, IL — 80's teen film director John Hughes died Thursday of apparent cardiac arrest during a morning stroll in Manhattan. Sources reveal it was really Hughes' life, and more specifically, his death, that will truly be immortalized.
His iconic films, The Breakfast Club, Sixteen Candles, Pretty in Pink, Ferris Bueller's Day Off and Home Alone, launched the careers of Molly Ringwald, Demi Moore, and so many others, but sources reveal it was really Hughes' life, and more specifically, his death, that will truly be iconic and immortalized.
Talks are now underway to develop a script that will not only dramatize Hughes' life, but unveil the moments leading up to his untimely demise. Details are still scarce, but sources say the late 50 year old's story will be spun to tell the tale of a midwestern suburban teenager who's father suffers from an unexpected heart condition.
There is no word yet on who will play the role of the bully with a soft side or the non-threatening girl next door.


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Hey kids, here's fun stat for you: Right now, three quarterbacks are on pace to break Dan Marino's single season yardage record of 5,084, and Kyle Orton is one of them. Orton, Peyton Manning and Philip Rivers are all on pace to not only break the record, but crush it by over 200 yards. These huge stats have come at a price, of course. All three QBs are stuck on 2-2 teams, and the Colts and Broncos have both had issues running the ball. Regardless, there are plenty of reasons to think one if not more of those guys will end up setting the record this year.
The league has been trending this way for over a decade. The proliferation of the shotgun spread formation has led to hugely inflated passing stats all over the place. A dozen QB's finished with ratings of 90 or higher last year, which was an all-time record. Five finished above 100, also a record. Seven are currently passing above 100, which would be a new record. There have been seven 400-yard games this year. Know how may there were all of last season? Six. Quarterbacks, thanks to the shotgun spread and strictly enforced rules for defensive contact, are blowing apart the league's secondaries.
Which begs the question: Do you even need a running game anymore? Take a look at the list of Super Bowl champs. The only two champs this past decade to have a big-time running threat were the 2005 Steelers (Willie Parker) and the 2000 Ravens (Jamal Lewis). Apart from that, Super Bowls have been won with dominant passing games and a serviceable platoon in the backfield. The days of Emmitt Smith carrying a team to the Super Bowl on his shoulders are all but dead. Passing wins the day for virtually any championship offense now. Balance is overrated, so long as you get the yards you need. And, given how things are trending, I don't think it would be shocking in the least to see a team win the Super Bowl with virtually no running game of any kind, as the Colts nearly did last season.
In fact, it's all but inevitable at this point. Jack Pardee and the run-and-shoot may have been laughed out of the NFL over a decade ago, but sooner or later there will come an NFL head coach who decides to pull a Mike Leach and decide that running the ball, from a strategic perspective, never makes sense. Why plow a running back into seven guys when you can spread four wides and find more available open space down the field? There is going to come a time, in the future, when a team will win a championship by averaging over 50 throws a game. Maybe it won't be this year. But ten years from now, when QB's are placed in red jerseys and it's illegal to come within ten yards of them? Yeah, Mouse Davis will have his revenge on us all.


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OBETZ, Ohio – The Columbus Crew are on pace to score 38 goals this season, three fewer than their total last year and 12 less than their MLS Championship 2008 season.
And scoring is a concern. The Crew have been blanked in two straight matches and have just three goals during a 0-3-2 streak going into Saturday's match at Toronto FC.
The bigger issue, however, has been the timing of the goals they have scored. In 3-1 losses at Chivas USA and the LA Galaxy, Columbus scored in the 85th and 88th minutes, respectively, to avoid three-goal shutouts. Those goals couldn't overcome the deficit they had built.
[inline_node:319930]Had the Crew been able to mount responses earlier in the match, the outcomes may have been different.
A 4-0 loss to the Seattle Sounders raised further concerns about scoring in the Columbus camp. After yielding a goal in the 4th minute, the Crew were all over Seattle for the next 25, but not could not put the equalizer past Kasey Keller. The goalkeeper was brilliant, at times, but there were many examples of inept finishing as well.
After pushing so hard, the Crew had a letdown and gave up two goals before the break.
"Those misses are going to haunt you," Crew coach Robert Warzycha said. "There's a perfect time to score and sometimes it goes that way but other times we can't buy a goal.
"The thing is we've created chances," he said. "We've had chances to have the lead or tie 1-1, but in some of those games the goalie made unbelievable saves."
That's what happened in a scoreless draw against visiting San Jose on Oct. 2. The Crew had several good looks early before ex-Columbus keeper Jon Busch made several excellent saves.
[inline_node:316645]"I think we're all feeling a little bit of pressure now because we haven't won in five or six games," midfielder Robbie Rogers said.
Even when the Crew have the lead, they haven't been able to kill the match.
Kevin Burns put the Crew up 1-0 in the 24th minute of the U.S. Open Cup final on Oct. 5, but the could not extend the lead against Seattle. Columbus gave up the tying goal 14 minutes later and the Sounders went on to win 2-1.
The only positive showing lately was rallying from a 2-0 deficit in the second half to tie New England on Sept. 25. A Steven Lenhart goal and Guillermo Barros Schelotto's penalty earned the point.
Warzycha said 11 games in 39 days took a toll because players became fatigued and the lack of practices reduced their sharpness.
He gave the players three days off after Friday's defeat at Chicago and they looked reenergized this week.
"With the rest we have and maybe the mental break we can get that composure back in front of the goal," he said.


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Thesée; tragedie mise en musique
Description: Thesée, which premiered at the court theater at St. Germain-en-laye on January 11, 1675, was Jean-Baptiste Lully's third tragédie lyrique created in collaboration with librettist Philippe Quinault. As in most of his libretti for Lully, Quinault combines a plot based on a classical source (an episode from Ovid's Metamorphoses) with references to contemporary events. The Prologue alludes to Louis XIV's personal leadership in the military engagements in the Alsace (along the French/German border). The juxtaposition of Venus' entreaties for pleasure with Mars' call to arms reflects a period of unease during which the French armies were in retreat from the armies of the Elector of Brandenburg. This resulted in the unique joining of songs of love with songs of war and victory.
Date: 1711
Creator: Lully, Jean Baptiste, 1632-1687 & Quinault, Philippe, 1635-1688
Partner: UNT Music Library


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I got the opportunity to try out Google Glass for the second time yesterday.
There's been a lot of hype surrounding Google's latest innovative gadget recently. Everyone seems to love it, and this time, I can safely say, I love it too.
My second experience with Glass wasn't in a loud club, full of people, like the first time, and I got to actually spend more than just a minute with the gadget.
Glass is a truly unique device that provides users with important information like weather, sports scores, and directions on demand.
When I first tried Google Glass I had to remove my normal glasses and I could barely see the screen because I am nearsighted (I can't see things far away). This time, I came equipped with contact lenses that actually allowed me to see the screen clearly and take everything in.
Using Glass
First let me say this, Google Glass takes some getting used to. Yes, we stare at screens all day long but when one is placed directly in your field of vision, initially things are a little strange. It's impossible to not act robotic the first time you use it.
Glass is paired with your smartphone, there is an accompanying Android and iPhone app that can reflect what you see through Glass and also tweak settings.
Glass is light, it does not obscure your vision, and it does not feel weird or uncomfortable on your face. Anyone who has worn glasses or even sunglasses won't notice a difference.
After a slight adjustment the tiny screen popped to life and showed me the time along with a "row of cards" like Google Now except horizontal.
There are two ways to interact with things, by moving your head in a particular direction, or tapping the touch-sensitive pad along the right side of the side that runs from your temple to your ear.
Another way to interact with Glass is by speaking to it. Simply saying, "ok, glass ... where am I?" will bring up your current location on a map.
The touch pad is very responsive and I preferred it over speaking voice commands.
Taking photos and video is another feature that is awesome. I know that Glass has already been hacked to take photos by blinking and that is a creepy possibility but its no different from someone pretending to look for information on a camera phone and snapping a photo of you unknowingly. The photos actually come out quite clear and look good.
I didn't get to try taking a video but it works in a similar way and there isn't a recording limit as of right now.
Things that need work
The voice command interface could be better.
There were times when it picked up what someone else was saying or it repeated what I said twice. This is a nominal disadvantage as Glass is still in its development phase.
If you spend too long trying to speak a command or select something the screen will go off. To bring it back to life, simply tap the right touchpad or move your head up then down and you can resume what you were doing.
Once the kinks are ironed out with the voice commands it will be another great way to maneuver around the interface.
There aren't too many things you can do yet. I compare this to the way the original iPhone felt, amazing and different but once the App Store was launched it changed everything.
Once developers have spent enough time with Glass the app opportunities are endless.
The battery life is estimated at five hours but under heavy use, you only get about three hours.
The biggest hurdle Google faces with taking Glass mainstream is the price point. Right now for a developer version it costs $1500 and that's way too much. If Google can launch the device around the $499 price range these things will fly off the shelves and everyone will become a walking fountain of information.
Get the latest Google stock price here.


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Main Page
- 1 Association for Library Service to Children (ALSC) Wiki
- 2 ALSC Wiki Housekeeping
- 3 ALSC Topics
- 4 Resources
- 5 ALSC ChildTech Wiki
- 6 ALSC GISK Wiki
- 7 Special Collections in Children's Literature Wikiography
- 8 ALSC Quicklists Wiki
- 9 El día de los niños/El día de los libros (Children's Day/Book Day) Wiki
- 10 School Age Programs and Services Committee Wiki
Association for Library Service to Children (ALSC) Wiki
Welcome to the ALSC Wiki! This wiki is open to ALSC members and those with an interest in library service to children. The wiki is a resource for information and news about ALSC or your library's activities and projects. All are invited to share news about committee work, share ideas and best practices, network, and contribute to the wiki.
ALSC Wiki Housekeeping
Tips for Editing the ALSC Wiki
Ground Rules for the ALSC Wiki
Contributors to the ALSC Wiki
ALSC Topics
ALSC Overview: History| Strategic Plan | Governance
ALSC Awards Information:
- Literary Awards- Current Rosters and Terms & Criteria | Youth Media Awards Presentation | 2009 Award Winners
- Professional Awards
- Arbuthnot Lecture
ALSC Notable Lists: Books | Videos | Recordings | Great Interactive Software for Kids
ALSC Governance : Board Roster | Division Leadership Manual | Handbook of Organization | Bylaws
ALSC Committees : Rosters | ALSC Committee Volunteer Form
ALSC Committee Pages: ALSC Committees please feel free to create your own wiki pages linking from here. Let others know about the issues you discuss and the activities you are working on.
ALSC Blog: A volunteer community of regular and guest bloggers, led by the blog manager and recruited from the ALSC membership, to report on ALSC and ALA programs and news of interest to children's librarians. Lively commentary, opinion and reaction to blogger posts are welcome and encouraged.
ALSC Electronic Discussion Lists : ALSC runs a number of electronic discussion lists to keep its members up to date on the business of the Division and news of note to Children's Librarians.
ALSC Events & Conference Information : ALSC @ 2009 ALA Annual Conference | ALA Midwinter Meeting Wiki | Helpful Tips for First Time Conference Attendees
ALSC National Institute: The ALSC 2008 National Institute was held in Salt Lake City, UT. The next ALSC Institute will be held September 23-25, 2010, in Atlanta, Georgia.
ALSC Online Education: Jump start your library career with one of ALSC's three online education courses being offered this summer.
ALSC New & Prospective Member Information: Prospective Members | ALSC New Member Online Community (coming soon!)
Please contribute to the Resources area. Just click on a category and add your resource, link, suggestion, idea, or best practice example. Please post newest information at the top of each page and it is recommended you sign your entry so that others may contact you for additional information.
-- Best Practice ideas from the Kids! @ your library Campaign Toolkit.
-- Links to Public Awareness Initiatives for libraries. Improve getting your library's message out!
-- I Love My Library Campaign - Link to LEGISLATION COMMITTEE:
-- A Dozen Marketing Tools to Get You Started With Your Campaign bibliography prepared for ALA Conference 2008 program.
- Universal Access Wiki A forum for discussing library service to children with disabilities. The wiki is intended to continue the conversation begun at the ALSC/ASCLA joint preconference held on June 22, 2007 in Washington, D.C.
- Other Wikis of Interest
- Program Ideas A forum for sharing successful children's programming. We can accomplish more together than we can alone. Please share your programming ideas here.
Add more categories as needed.
ALSC ChildTech Wiki
Maintained by the ALSC Children & Technology Committee, the ChildTech wiki addresses technology issues and research within the realm of library services to children.
ALSC GISK Wiki
Please visit the GISK Wiki maintained by the ALSC Great Interactive Software for Kids Committee. GISK selects quality PC/Mac, console games, and electronic forms that have edutainment value for schools, public libraries, parents and their children. Biannual lists are produced from the ALA Annual and Midwinter Conferences.
Special Collections in Children's Literature Wikiography
The ALSC committee National Planning of Special Collections in Children's Literature has started a Wikiography of Special Collections. Our goal is to offer an easily-accessible bibliography that briefly identifies collections around the country that are of use to scholarly researchers studying children and their literature.
We hope you'll visit the wiki at Special Collections in Children's Literature Wikiography and add a citation. We've included brief how-to instructions. Please join us as we learn about this new medium. ----Rkerby 12:02, 11 June 2007 (CDT)
ALSC Quicklists Wiki
The Quicklists Wiki provides background, guidelines, and samples of the work done by the ALSC Quicklists Consulting Committee.
El día de los niños/El día de los libros (Children's Day/Book Day) Wiki
El día de los niños/El día de los libros (Children's Day/Book Day), known as Día , is a celebration everyday of children, families, and reading that culminates every year on April 30. Visit the Día wiki for celebration ideas, tips and resources.
Share your Dia programming ideas here.


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Hey ME.Any lead for me on a summer position with one of the petro companies up there? Just go through the online process or is there a better way to get in touch with people hiring for these co-op/student summer opportunities? Looking for something in contaminant remediation....subsurface flow, hydrogeology area.....Cheers,Rob
Just wait until the Rags take your playoff spot because of Antropov. I'm throwing a huge hookers and blow party if they happens, you're invited.
Filthy Whore.


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Laguna Beach House Location
Footsteps from Room to Village to Sea. No Car Required.
The Laguna Beach House hotel is within walking distance to all that Laguna Beach has to offer:
- A short walk to dozens of the best restaurants, shopping and galleries in Laguna Beach.
- Steps to 'Main Beach,' one of Southern California's most celebrated and historic beaches.
- Overlooking Laguna's iconic tide pools, perfect for exploring exciting sea life without having to get your hair wet.
- Direct access to gentle waves for surfing and paddle boarding, perfect for beginners.
- Just minutes to some of California's best hiking and biking and the renowned Top of the World trails of Laguna Canyon.
- Adjacent to Heisler Park, offering stunning views and beautifully manicured heritage gardens, with crashing waves below.


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- This event has passed.
Jack Clayton | Stamps in time at March Gallery and Art space
January 29 @ 6:00:00 - 9:00:00
An event every day that begins at 6:00:00, repeating until 12.02.2019
Jack Clayton
Traditional Vietnamese wood cut
The Hoi An collection
Jack Clayton is an illustrator / printmaker from London who specialises in the medium of woodcut printmaking. He relief prints his blocks by hand and often uses the reduction method to add multiple layers of colour from a single block of wood.
In 2010 he left the UK and spent 2 years travelling and working around Australia before venturing over to South East Asia and finally residing in Ho Chi Minh City where he has lived for the past 6 years.
For the Hoi An exhibition, Jack produced an exclusive collection of woodcut prints influenced by his own eperiences of Hoi An ancient town.
Artist Statement:
'I see myself predominantly as a woodcut printmaker who focuses on experimentation to create unique and eye-catching work. I enjoy mixing the inks to create my own blends of colour and utilising different carving methods in order to move away from the traditional aesthetic. My work is usually character based and I enjoy breaking these figures down whilst finding forms and natural patterns to manipulate and create illusions that trick the eye.'
The artist will hold 3 workshops to introduce the method of woodcutting to everybody who is interested. The workshops will take place on the first weekend of the exhibition.


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Exhibitions Transition at UW Art Museum
Two new exhibitions, "Caribbean Color, Urban Lines and International Forms: Selected Works by Emilio Sanchez," and "Bold Strokes and Finesse: The Stage Designs of John Ezell" open Saturday, Aug. 18, at the University of Wyoming Art Museum.
This also is the final week to view the exhibition "Journeys along the Sepik River: Tribal Art from Papua New Guinea."
With a brilliant color palette combined with strong plays of light and shadow, Cuban-born Emilio Sanchez (1921-1999) creates stylized images that reveal the abstracted stillness of manufactured environments. Presenting a selection of urban scenes, the exhibition highlights Sanchez's contributions to Modernism that he developed in Latin America and the Caribbean, and brought to iconic American imagery. His work demonstrates the internationalism and colonial influences that contributed to the development of American art.
Scenic designer John Ezell (American) has created stage designs for well-known and little-seen plays by notable American dramatists, including Eugene O'Neill, Thornton Wilder and George Abbott. His productions have been seen in such prestigious venues as the New York Shakespeare Festival, the Hong Kong Repertory Theatre, the Royal Danish Ballet in Copenhagen and the Lyric Opera of Chicago. This exhibition is sponsored by the UW Department of Theatre and Dance, the UW Eminent Artist Series and the UW Art Museum.
"Journeys along the Sepik River: Tribal Art from Papua New Guinea" features tribal art gathered by three travelers -- U.S. Ambassador, Nicholas M. Salgo; the artist, Neltje; and the educator, Mary Jane Edwards -- during their trips to Papua New Guinea. The final day to view this exhibition is Saturday, Aug. 18.
Two current exhibitions will remain on view at the UW Art Museum.
"American Regionalism: Selections from the Art Museum Collection" represents one of the dominant art movements of the 1930s, where artists' depictions provided a reassuring view of American life at the onset of the Great Depression.
"Interstitial: Between Earth and Sky" is a site-specific installation by Gerri Sayler (American, b. 1950) and is the final work included in the exhibition, "Sculpture: A Wyoming Invitational." "Interstitial" explores relationships with water, clouds and the spaces that exist between land and sky. Both exhibitions will be on view through Dec. 21.
"Imagine learning from the masters" is a guiding principle of the UW Art Museum's programs. Located in the Centennial Complex at 2111 Willett Drive in Laramie, the museum is open Monday through Saturday from 10 a.m.- 5 p.m. Monday hours are extended to 9 p.m. February through April and September through November. Admission is free.
For more information call the Art Museum at (307) 766-6622 or visit www.uwyo.edu/artmuseum and its blog at www.uwyoartmuseum.org. Follow the museum on Facebook at www.facebook.com/uwyoartmuseum.


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On 18 January 2008 the Director General of IUCN, Julia Marton-Lefèvre and Juan Pablo de Laiglesia, Director of the Spanish Agency for International Cooperation and Development (AECID – Agencia Española de Cooperación Internacional para el Desarollo) signed a Memorandum of Understanding setting down the framework for a long-term collaboration between IUCN and the Spanish Agency.
AECID has been a Government Agency Member of IUCN since 1990. The Memorandum of Understanding serves as an instrument whereby AECID has become a core framework donor to IUCN (as of 2008).
The IUCN Director General was accompanied on this occasion by Margarita Astrálaga, Director of the IUCN Centre for Mediterranean Cooperation who, along with her colleagues in the IUCN Malaga office, has been instrumental in the establishment of this new and important partnership for IUCN.
The signing ceremony was preceded by a discussion between the IUCN and the AECID partners in which we learned that AECID has recently been re-structured, adding the 'D' in its title and mission, and significantly increasing its contribution to development cooperation. In 2004, the Spanish contribution to international development was 0.24% of GDP and today it is 0.50% with the aim of reaching 0.7% by 2011. AECID's development work includes a serious commitment to the environment.
IUCN looks forward to working closely with AECID in the years to come.


text: This vacancy is now closed Front of House Staff - Arta - Glasgow Team Level - Operations Ref: 2055 Date Posted: Thursday 31 Jan 2019 ShareMore We are currently looking to recruit some talented bar and waiting staff to join our existing dedicated team at Arta in Glasgow. We want to make sure that our customers enjoy their time with us each time they visit, our amazing Floor and Bar staff are a huge part of making sure their experience is a positive one. Our dedicated Floor Team will be required to become involved in all aspects of the day to day service, setting up, serving the customer, liaising with other departments within the venue and clearing down after your shift. High standards are very important, therefore you will be required to ensure that these standards are maintained. You will also enjoy and have a passion for promoting the venue and our fantastic dishes to all customers. For our Bar Staff, your role will be to provide excellent bar service to customers that is of a consistently high standard. You'll be friendly and enjoy interacting with customers in a professional and polite manner. You will be involved in promoting sales and showcasing to our customers all the fantastic cocktails and drinks offers we provide throughout the week. You will also be expected to adhere to licensing legislation procedures and you will also be responsible for ensuring that bars standards with regards to cleanliness are maintained. You will preferably have bartending experience with cocktail experience also being preferable but not essential. It's important that you enjoy working with others in a busy bar environment. You will be given a full induction to the role and continuous development, with excellent career path opportunities are available to those who show commitment and flair. This is a part time role of around 8-15 hours per week. Download Job Profile


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This site now generally is a place for posting whatever movie/television/music news not to mention gaming videos that I
find interesting or make myself. However one look at the title in the address bar reveals that the primary reason I made this blog was to talk and discuss Terminator related items and articles. I'm so very happy to be doing that again, as I'm pleased to announce that I was approached by a friend, and welcomed by a new friend to be part of Terminator: The Connor Chronicles (T:TCC)!
Some of you may be asking yourselves what is T:TCC. I will lightly touch upon a few things here but you can follow this link to find out much much more. Terminator: The Connor Chronicles!
- It's a unofficial, non profit, CGI continuation of Terminator: Sarah Connor Chronicles.
- Over 4o big time fans are hard at work to bring the universe back to life.
- I am part of the writing team working hard to bring an excellent story line to tip top shape.
I'm currently hard at work writing a new draft of Episode 3 and it's coming along very nicely indeed.
To say this was unexpected is an understatement, I knew very little about T:TCC through the first friend listed above before hand- as she mentioned in passing months ago that she was doing voice acting for a Terminator related project. I never once thought I would end up writing on said project, but I've very glad I am.
This year has been full of Terminator surprises and to be honest it's a great way to cap off the year….though having a killer interview with Verizon this Thursday would make it even better.
So keep watching this space…within the next few days I'll be writing a post about how I have approached re-writing on the project and there will be other articles in the future about Terminator: The Connor Chronicles.
Catch you on the flipside!


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Yuri Gagarin
Soviet pilot and cosmonaut, first human in space
Алексеевич Yuri Alekseyevich Gagarin (9 March 1934 – 27 March 1968) was a Soviet cosmonaut and the first human in space (12 April 1961).
- Let's go!
- Uttered during the launch of Vostok 1 (12 April 1961); quoted by Sergey Viktorovich Novikov, in ' [The Greater Historical Encyclopedia] (2003) piper by Olma Media Group, p, 943
- Variant translations: Let's ride!
- Let's drive!
- Off we go!
- First words upon returning to Earth, to a woman and a girl near where his capsule landed (12 April 1961) The woman asked: "Can it be that you have come from outer space?" to which Gagarin replied: "As a matter of fact, I have!" As quoted in The Air Up There : More Great Quotations on Flight (2003) by Dave English, p. 118
- Rays were blazing through the atmosphere of the earth, the horizon became bright orange, gradually passing into all the colors of the rainbow: from light blue to dark blue, to violet and then to black. What an indescribable gamut of colors! Just like the paintings of the artist Nicholas Roerich.
- Statement of April 1961, as quoted in Warrior of Light : The Life of Nicholas Roerich : Artist, Himalayan explorer and visionary (2002) by Colleen Messina, p. 46
- Asking for the roof of his car to be put back despite the pouring rain, during his visit to Manchester (12 July 1961), as quoted in "Yuri Gagarin: Mankind's first giant leap" in The Economist (3 August 2011)
- Ведь главная сила в человеке — это сила духа.
- The main force in man — is the power of the spirit.
- As quoted in Essays on Marxist-Leninist Ethics [марксистско-ленинской этике] (1962) by Simon S. Utkin [Семен Семенович Уткин], p. 180
- Variant translation: The main human strength is willpower.
- As quoted in Essays on Marxist-Leninist Ethics [марксистско-ленинской этике] (1962) by Simon S. Utkin [Семен Семенович Уткин], p. 180
- Облетев Землю в корабле-спутнике, я увидел, как прекрасна наша планета. Люди, будем хранить и преумножать эту красоту, а не разрушать её!
- Orbiting Earth in the spaceship, I saw how beautiful our planet is. People, let us preserve and increase this beauty, not destroy it!
- Russian phrase, handwritten and signed after his historic spaceflight, photo of facsimile published in Syny goluboi planety 3rd.edition (1981) by L. Lebedev, A. Romanov, and B/ Luk'ianov; the first edition was translated into English as Sons of the Blue Planet (1973) by L. A. Lebedev
- Orbiting Earth in the spaceship, I saw how beautiful our planet is. People, let us preserve and increase this beauty, not destroy it!
- What beauty. I saw clouds and their light shadows on the distant dear earth.... The water looked like darkish, slightly gleaming spots.... When I watched the horizon, I saw the abrupt, contrasting transition from the earth's light-colored surface to the absolutely black sky. I enjoyed the rich color spectrum of the earth. It is surrounded by a light blue aureole that gradually darkens, becoming turquiose, dark blue, violet, and finally coal black.
- As quoted in Earth's Aura (1977) by Louise B. Young
- When they saw me in my space suit and the parachute dragging alongside as I walked, they started to back away in fear. I told them, don't be afraid, I am a Soviet like you, who has descended from space and I must find a telephone to call Moscow!
- Recalling his meeting with workers in a field, upon his landing, as quoted in "Life on Mars?" by Jesse Skinner in Toro magazine (14 October 2008)
- I looked and looked but I didn't see God.
- As quoted in To Rise from Earth (1996) by Wayne Lee; some websites quote him as saying "I looked and looked and looked but I didn't see God." on 14 April 1961, a couple days after his historic flight, but the authenticity of such statements have been disputed; Colonel Valentin Petrov stated in 2006 that the cosmonaut never said such words, and that the quote originated from Nikita Khrushchev's speech at the plenum of the Central Committee of the CPSU about the state's anti-religion campaign, saying "Gagarin flew into space, but didn't see any god there." Gagarin himself was a member of the Russian Orthodox Church.
- Variant: No I didn't see God. I looked and looked but I didn't see God.
- As quoted in What's Missing Inside You? (2006) by Paul Schlieker, p. 17
- I see no God up here.
- This has been reported as a remark Gagarin made while in orbit aboard Vostok 1, but there is no indication of it in the official transcripts of his communications. It is similar to the above statements he reportedly made after his return to earth, which might have given rise to this account.
Quotes about GagarinEdit
- Trying to describe the experience of going to space has been difficult from the very beginning. When Yuri Gagarin, the first man who went into space, returned to Earth, there was a huge reception in his honor. As his close friend and cosmonaut colleague Alexei Leonov tells it, then-premier Nikita Khrushchev cornered Gagarin "So tell me, Yuri," he asked, "did you see God up there?" After a moment's pause. Gagarin answered, "Yes sir, I did." Khrushchev frowned. "Don't tell any one," he said. A few minutes later the head of the Russian Orthodox Church took Gagarin aside. "So tell me, my child," he asked Gagarin, "did you see God up there?'" Gagarin hesitated and replied "No sir, I did not." "Don't tell anyone."
- Anecdote in New Age Journal, Vol. 7 (1990), p. 176
- He was like a sound amplified by a mountain echo. The traveller is small, but the mountains are great, and suddenly they merge into a single whole. Such was Yuri Gagarin.
To accomplish a heroic exploit means to step beyond one's own sense of self-preservation, to have the courage to dare what today seems unthinkable for the majority. And to be ready to pay for it. For the hero himself, his feat is the limit of all possibilities. If he leaves something "in reserve", then the most courageous deed thereby moves into the category of work: hard, worthy of all glorification, but — work. An act of heroism is always a breakthrough into the Great Unknown. Even given most accurate preliminary calculations, man enters into that enterprise as if blindfold, full of inner tension and ready for any outcome.
- Valentina Malmy, in Star World (1988), p. 218
External linksEdit
- Gagarin - detailed biography at Encyclopedia Astronautica
- Photo, Audio and Video with Yuri Gagarin (in Russian), online version of CD created to his 70th anniv. on the homepage of Russian state archive for scientific-technical documentation (RGANTD).
- Transcripts of Gagarin's conversations from space (MS Word document, in Russian)
- Article in online Encyclopedia of cosmonautics A lot of information about the first human's flight to space (in Russian).
- Various information about Yuri Gagarin (in Russian)


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Sunday, August 26, 2012
August 26 - Louis of Toulouse, Hostage, Crown Rejector
Louis of Toulouse was born in Brignoles, France, to Charles the Lame and Maria Arpad of Hungary. He was their second son and, as such, had no claim to the throne that his father was appointed to (King of Naples) by Pope Clement IV. Clement had been the secretary of Louis' uncle--Louis IX of France (better known as Saint Louis). Louis' older brother Charles Martel d'Anjou was in line to take the crown and a position of power in the world as he grew older. Louis would be well taken care of but would not need to engage in the political game to the same degree as his older brother.
In 1288, Charles lost a naval battle off the coast of Naples to some Sicilians and Aragonians. His fleet was defeated and he was taken prisoner. In exchange for the life and liberty of king Charles, his three sons (Charles Martel, Louis, and their youngest brother--Robert) were made to be hostages to the Aragonian rulers. The boys were taken captive and forced to live in Barcelona among their captors.There, they were cared for by Franciscan friars and given a competent education. Though all three were competent in their academic studies, Louis seemed to "get" the deeply Christian spirituality of the Franciscans in ways that his brothers seemed to miss. In a time of great personal crisis, he vowed to become a Franciscan friar when he was released--a vow that included poverty, chastity, and obedience.Further, he was appointed Archbishop of Lyon by his own people even while he was still a captive and unable to perform the duties of the office. In many ways, there was a life of promise awaiting him after his release and, yet, he still asserted his vow to be obedient to God's calling upon his life.
Shortly before they were released, the eldest brother--Charles Martel--died. With his death, Louis became the heir to the throne and crown of their father Charles the Lame. They were released and Louis was expected to come and accept the crown but he rejected it in favor of his vow to become a Franciscan. He gave up his right to his father's inheritance and passed these honors and titles on to his younger brother Robert. Louis, instead, took the vows of poverty, chastity, and obedience and became a Franciscan friar like he had vowed. He was, also, consecrated as the Bishop of Toulouse in a region much sought after by warring powers and players. In this tenuous position, Louis devoted his life to taking care of the poor and needy. He rarely took a moment to himself and spent most of the hours of his day providing aid and care to the neediest of the needy. Doing so took its toll on him and he died young--at the age of 23--from a fever.
In so many ways, Louis' life would have been easier if he had taken up the secular titles of his father. He could have experienced a life of leisure and political influence but, instead, he lived into a calling on his life to care for the poor and oppressed. He rejected the easy life of appointment and privilege for the hard but fulfilling life of the Christian called to service.
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Enjoy more freedom to explore on a Highlights Tour
Discover more of what you want to explore on a Highlights Tour, with free time in iconic New Zealand locations.
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Every Highlights Tour includes some of New Zealand's iconic sightseeing activities, such as a cruise on spectacular Milford Sound, a tour of the Hobbiton Movie Set, a hangi & concert experience at an authentic Maori village, entry to Larnach Castle, buffet dinner at Skyline Queenstown, entry to the Te Puia Thermal Reserve, a tour & dinner at the Good George Brewery and entry to the Waitangi Treaty Grounds.
Find out more about our Iconic Sightseeing Inclusions.
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Travel with New Zealand's most experienced tour operator
At Kirra, our longevity in providing holiday makers with exceptional New Zealand experiences has helped us become what we are today. Specialising in New Zealand tourism since 1968, we continue to do what we love doing - showcasing our homeland to you.


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I recently went on a beach vacation, but unlike most normal people who turn off their brains, drink a tall one, and stare at the ocean, I only did the last two.
And this got me thinking, how did the palm trees first get to this remote and isolated island? Well, the coconuts must float, and here they were bobbing with the rolling waves.


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Missing 10-year-old Girl in Odessa Found Safe
UPDATE: Odessa Police Officers have located Lluvia Martinez at a friend's home.
According to the police department, she was at a friend's house which was within walking distance of her home. Lluvia is safe and unharmed and is in the process of being returned to her parents.
Thank you for those that shared our Facebook status. We and law enforcement appreciate your help in cases like this.
Around 9:30PM, they were notified that Lluvia Gonzales had not returned home from school. She is around 5' tall, weighs around 80 lbs. and was wearing a blue shirt, khaki pants and pink/grey tennis shoes.
According to a press release, she was last seen in the area of Martinez and Munoz. Lluvia attends Zavala Elementary.
If you have seen her or know anything that could help find her, call the Odessa Police Department at 333-3641.


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Dot Net Training in Gurgaon5 out of 5 based on 4215 ratings. 5 user reviews.
Sky Infotech offers Dot Net training in Gurgaon. Dot Net Framework (pronounced dot net) is a software framework developed by Microsoft that runs primarily on Microsoft Windows. It includes a large class library known as Framework Class Library (FCL) and provides language interoperability across several programming languages. Programs written for .NET Framework execute in a software environment, known as Common Language Runtime (CLR), an application virtual machine that provides services such as security, memory management, and exception handling. FCL and CLR together constitute .NET Framework.
The following applications can be created using .NET platform:
- Customer relationship management
- Accounting applications
- Product/inventory applications)
- Websites
- Value chain/supply management
- Integration with partners through the internet
- XML web services
Within .Net developers can re-design applications to support a growing company's needs.Further advantages of Dot NET:
- Maintainability
- Security
- Cross platform: service-oriented Architecture:
- Interoperation with existing applications:)
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- All libraries in one place
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Important Question
What is the course all about?.NET Framework (pronounced dot net) is a software framework developed by Microsoft that runs primarily on Microsoft Windows. It includes a large class library known as Framework Class Library (FCL) and provides language interoperability (each language can use code written in other languages) across several programming languages.
Why is the certification most sought-after?.NET is a software framework that provides a lot of system functionality to programming languages, and applications, design to use it. It provides support for complex data structures (lists, etc.), access to system services (files, XML read/writing, etc.) and many many more features. This is done through a common interface but more importantly a common run time. So, the features are implemented exactly the same way for all.
What learning benefits do you get from Skyinfotech's training?SkyInfotech imparts immense learning benefits with a clear focus on the vital concepts of Dot Net. By the end of the training, participants will be able to:
- Work on Common Language Specification (CLS) with ease.
- Gain proficiency in Framework Class Library (FCL) how it assists with decision-making.
- Understand and work on Common Language Runtime (CLR).
- .NET provides an integrated set of tools for building Web software and services and Windows desktop applications.
- .NET provides a stable, scalable and secure environment for software development.
- .NET results in software that's more reliable and secure
What are the career benefits in store for you?A person with Dot Net as his specialty can get a job in various job profiles. At first as a new recruit he can get the job of software developer. The major responsibility of a Dot Net technician is to develop the application which can run easily on any platform.
Who should do this course?Students who are seeking for good job opportunities requires in Information Technology has become one of the most promising sectors for youngsters as a career. Among the career options in IT, a career in Dot Net has a high growth prospect in the future.


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The best way to learn about The Sage Colleges is to visit.
Arrange a campus tour by contacting Admission at 518-244-2217 (Troy) or 518-292-1730 (Albany).
Registration for Summer and Fall 2019 opens on April 1st.
Visit the Academic Calendar for a complete list of important dates.
Contact [email protected] with questions.
Whether you are a First Year, Graduate, Transfer, Adult or International student, our Admission staff is here to help you succeed.
Sage is the place to start and finish your education.
Sage's Student Life office provides opportunities for students to become involved in activities outside of the classroom - including housing and dining, exercising and competing, and participating in clubs and organizations.
SAVE THE DATE for Reunion 2020!
Friday, May 29 - Sunday, May 31, 2020
NEW THIS YEAR, you can support an area that is special to you. Visit sage.edu/specialprojects to view a list of our current projects, find your passion and make your gift.
Students & Faculty: Apply to start your own Sage project here.
← Back to Events


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2013 skeeter 21i 002
Building on the winning formula of its predecessors, the 21i is faster, more intelligent, and was engineered with inspiring performance enhancements. The 21i balances performance and practicality in a stylish package. This 21' 1" boat has plenty of cargo space for serious fishing trips. With its slick profile, superb Full Flex suspension seating system and extra (lots extra) standard equipment, the 21i makes even the A to B tournament routine something to look forward to - day in and day out. Faster...tougher...and sleaker, the 21i will redefine everything you thought you knew about bass boats.