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Terms and Conditions
Last updated: May 2018
The following General Terms and Conditions govern all online offers, sales and purchases of products and/or services through the website(s) currently located at www.baumewatches.com (together with any successor site(s), the "Site"). These terms hereby incorporate the website Terms of use and Privacy Policy applicable to the Site.
Please read these General Terms and Conditions carefully. These General Terms and Conditions are applicable to any order placed through the Site or BAUME's Customer Contact Centre. Please note that before placing an order for products or services, you will be asked to agree to these General Terms and Conditions. If you do not agree to these General Terms and Conditions, then you will not be able to order any products or services through the Site. Sales concluded through physical points of sale (such as our retail boutiques) or third parties (such as authorized retailers) are not subject to these General Terms and Conditions.
1.1 Products sold through the Site are sold to you by ModusLink B.V. ("Trader" or "us").
Trader's contact information is as follows:
ModusLink B.V.
Wapenrustlaan 11-31
The Netherlands
Chamber of Commerce: 08055138 in Apeldoorn, Netherlands.
If you have any questions or comments, or matters generally, please contact BAUME's Customer Contact Centre:
US & Canada toll free number: 1 800 990 3603
United Kingdom, Germany, France, Spain & Italy toll free number: 00800 13 777 778
International number: +31 1030 11 222
Email: email@example.com
We may make changes from time to time to these General Terms and Conditions so please check back regularly to keep informed of updates. The latest version of these General Terms and Conditions will always be available on the Site. Any new version of these General Terms and Conditions shall take effect immediately upon the date of posting and will govern any orders of products or services made as from that date. Any changes to the General Terms and Conditions made after you have placed an order will not affect that order and your relationship with us, except as may be required by applicable law.
3.1 These General Terms and Conditions apply to every offer of Trader and every contract concluded between Trader and you.
3.2 Only individuals (and not legal entities) who (a) have reached the age of legal majority required to enter into contracts (eighteen in most countries); (b) have legal capacity to enter into contracts; and (c) use a shipping address in the country or countries that we ship to as specified on the Site, may order products through the Site. If you are under the age of legal majority or otherwise cannot lawfully enter into a contract, you must have your parent or guardian place an order on your behalf and they will be asked to agree to these General Terms and Conditions.
3.3 By placing an order via the Site, you represent and warrant that you are a bona fide end-user customer purchasing for your own or another's personal use and will not deliver, sell or otherwise distribute our products or purchase our products or services for commercial purposes.
4.1 All orders placed through the Site are subject to availability and acceptance of such orders by us. Products shown on the Site, which cannot be added to the shopping bag, are not available for sale via the Site. BAUME's Customer Contact Centre can provide more information as regards these products.
4.2 Quantity limits may apply in relation to orders for certain products. We reserve the right to refuse at any moment in time, without prior notice, orders exceeding a certain number of authorized products.
5.1 To place an order, you may either register and create an online account, or place an order as a guest without creating an online account by selecting the "Guest Checkout" option. Where you place an order as a guest, we may still create an account on our internal systems to record your purchase(s).
5.2 You will be asked before the order confirmation to expressly accept these General Terms and Conditions and you represent and warrant that you are eighteen (18) years of age or older and have the legal right to use the payment means selected by you. Verification of information provided by you may be required prior to the confirmation or acceptance of an order or completion of any purchase. You will have an opportunity to review your order, and to correct any input errors, prior to submitting your order to us.
5.3 After receipt of your order confirmation, we will send to you, without undue delay, an acknowledgement of receipt and the confirmation by email that we have shipped the product and/or the third party service provider has started to provide service to you. Note that we will only deliver products or services to your address. We will inform you by email if, due to circumstances not within the Trader's reasonable control, a product and/or a service you ordered is unavailable or if we will be unable to ship a product and/or provide the service within the estimated delivery dates.
5.4 All relevant sales information shall form an integral part of the contract and shall not be altered unless we have expressly agreed otherwise.
5.5 We reserve the right, in our sole discretion, to refuse, cancel and terminate orders at any time on reasonable grounds. For example, we may refuse, terminate or cancel your order if there is an ongoing dispute concerning payment of a prior order or if we suspect, in our sole discretion, that you have engaged in (i) fraudulent activities; or (ii) have otherwise violated these General Terms and Conditions.
6.1 We offer Personalized Services on the Site (the right to configure watches).
6.2 We reserve the right to withhold or refuse acceptance of any order for personalized products, or with a message card, that contains language that is objectionable, unlawful or contrary to our policies. You are responsible for ensuring that any wording you provide for personalizing products is correct.
6.3 In addition, orders for personalized products cannot be cancelled and such products that have been personalized in any way or otherwise made to your bespoke specifications cannot be returned to us for exchange or refund as described in these General Terms and Conditions except as set out below. This does not affect your consumer rights (please see the Manufacturer's guarantee and your legal consumer rights section for further information).
Right to cancel:
7.1 You have the right to cancel the contract created by our written order confirmation without giving any reason fourteen (14) days from the day on which you acquire, or someone you nominate (other than the carrier) acquires, physical possession of the products in your order, without incurring any other costs. To meet the withdrawal deadline, it is sufficient for you to withdraw before the withdrawal period has expired.
7.2 To cancel the contract, you must inform us of your decision to rescind this contract by an unequivocal statement by writing to BAUME's Customer Contact Centre. You may use the attached model rescission form, but it is not obligatory. You may also electronically submit the model rescission form or any other unequivocal statement on our website using our Contact Page, in which case we will communicate to you an acknowledgement of receipt of your cancellation request by email.
Return Process
7.3 Products that have been purchased through the Site may only be returned to us at ModusLink BV, Smakterweg 100, 5804 AM, Venray, The Netherlands. To return a product to us, you must follow the steps mentioned below:
- Call BAUME's Customer Contact Center. You may be asked at this stage to provide information about the product for us to make a first assessment of the con-dition of this product;
- BAUME's Customer Contact Center will provide you with a return merchandize authorization (RMA) number prior to returning your product;
- Arrange for the product (or products) to be returned to ModusLink BV, Smakterweg 100, 5804 AM, Venray, The Netherlands. We recommend that you use a carrier that allows tracking and monitoring of delivery status for your returns;
- You must include in the delivery package, the completed return form along with the product, all its accessories, any free items you received as part of your order, the Service Guide, the Warranty Card and all other documents, in their original box.
7.4 You must keep a proof of return shipment, and we accept no liability in the event that such proof cannot be produced. Only merchandise received by ModusLink BV will be eligible for a refund.
Condition of Returned Products
7.5 We will verify that the returned product satisfies the conditions of the returns and exchanges policy and, if so, then proceed with the applicable refund or exchange.
7.6 Our products must be returned in a new and unused state, in perfect condition, with all protective materials in place and tags and stickers attached to them (if applicable), as well as with the original box and delivery package, including all accessories and documents. We reserve our right not to accept any return if the product shows signs of wear, or has been used or altered from its original condition in any way or, as an alternative, may reduce the amount of any applicable refund or exchange accordingly.
7.7 If you have received free items as part of your order, they must be returned with the products.
7.8 All returns will be subject to strict Quality Control ("QC") by us to ensure that the returned products satisfy these requirements. If the products do not meet QC standards, we will refuse the return, and the products will be returned to you. If the returned product satisfies QC, we will proceed with the applicable refund or exchange.
7.9 Failure to comply with these General Terms and Conditions will entitle us to refuse the returned product and send it back to you, at your own cost.
7.10 You may return a product purchased through the Site for refund, provided that the return complies with these General Terms and Conditions, in particular with (a) Right to Cancel and (b) Return Process above.
7.11 Where we process your return, we shall reimburse to you all payments received from you, including, if applicable, the costs of delivery (with the exception of the supplementary costs if you have expressly opted for a type of delivery other than the least expensive type of standard delivery offered by us), without undue delay and in any event not later than 14 days from the day on which we are informed of your decision to cancel your order, or if you are returning a product, 14 days from the day we physically accept the return of your product. We will carry out such reimbursement using the same means of payment as you used for the initial transaction, unless you have expressly agreed otherwise and provided you do not incur any fees as a result of such reimbursement. We may withhold reimbursement until we have received the products back or until you have supplied evidence of having sent back the products, whichever is the earliest.
7.12 You shall only bear the direct cost of returning the products. You are only liable for any diminished value of the products resulting from the handling other than what is necessary to establish the nature, characteristics and functioning of the products.
7.13 In the following situations you do not have a right to cancel the contract:
- service contracts after the service has been fully performed if the performance has begun with your prior express consent, and with the acknowledgement that you will lose your right of rescission once the contract has been fully performed by us; and
- the supply of products which are, after delivery, according to their nature, inseparably mixed with other items.
8.1 Unless we have agreed otherwise on the time of delivery, we shall deliver the products by transferring the physical possession or control of the products and/or commence provision of services to you without undue delay, and in any event within 30 days from the date of our written confirmation of order & shipment.
8.2 If delivery of products is delayed by an event outside our control, we will inform you as soon as possible and will use reasonable efforts to minimise the effect of the delay. If we do not deliver within thirty (30) days from the date of the written confirmation of order & shipment or any other time limit as indicated by us, you may contact the BAUME's Customer Contact Centre to cancel the relevant order and get a refund of any sums you prepaid us for any products which you have not received.
8.3 The above shall not be applicable to sales contracts and/or services contracts where delivery or commencement within the agreed delivery period is essential taking into account all the circumstances attending the conclusion of the contract or where you inform us, prior to the conclusion of the contract, that delivery by or on a specified date is es-sential. In those cases, if we fail to deliver the products and/or services at the time agreed upon with you or within the time limit set out in clause 8.1, you shall be entitled to terminate the contract immediately.
8.4 Upon termination of the contract in accordance with clause 8.2, we shall, without undue delay and at the latest within fourteen (14) days from the order cancellation, reimburse all sums paid under the contract. In any event, your sole remedy for any failure by us to deliver the order to you shall be your right to cancel the relevant order and receive a re-fund of sums you pre-paid us for any products which you have not received.
8.5 When estimating your delivery time, please allow time for credit approval, address verification, security checks and order processing. Please note that delivery is always subject to receiving your full payment.
8.6 Orders are shipped on weekdays (Monday through Friday), except for applicable national holidays in the Netherlands. If any products in your shopping cart indicate "Pre-Order" as the status, your entire order will be delayed until all of the items in your or-der are in stock. You will receive a shipment confirmation email with carrier tracking information on the day that your order ships from our warehouse. When an order is placed, it will be shipped to the shipping address designated by you as long as that shipping address is complete and compliant with the shipping restrictions contained on the Site. All shipments are made by an independent third party carrier indicated on the Site. Shipping dates on the Site are estimates and are not binding. We will inform you by email upon shipment of a product. In case of conflict between this clause 8.6 and another part of clause 6, that other part shall prevail.
8.7 Subject to clause 8.8, the title, risk of loss of or damage to the products shall pass to you when you or a third party indicated by you and other than the carrier has acquired the physical possession of the products.
8.8 Title to all products shall only pass to you when we have received final payment in full.
9.1 All prices shown on the product pages of the Site exclude sales taxes, shipping costs and other taxes unless otherwise stated. When the price indicated on the Site does not in-clude taxes, duties and/or custom fees applicable to the destination you have selected, you will be informed during checkout before proceeding to payment. It is your responsibility to pay such taxes and/or customs duties at your own expense as well as to fully comply with the applicable regulations.
9.2 The applicable currency will be updated based on the shipping destination after you provide us with the delivery address and will be shown in your shopping bag before you place your order.
9.3 Sales, use or other taxes will vary based on the location to which products are being shipped.
9.4 We reserve the right to modify prices and delivery costs at any time without prior notice.
9.5 We take reasonable care that the prices of products and delivery costs are correct at the time when the relevant information was entered into the system. However, it is always possible that, despite our reasonable efforts, some of the products offered through our Site or delivery costs may be incorrectly priced. If any of the products you place an order for or any delivery costs are incorrectly priced, we will contact you as soon as possible to inform you of this error. If we are unable to contact you using the contact details you have provided during the order process, we will cancel the order and notify you in writ-ing. If we mistakenly accept and process your order where a pricing or delivery cost error occurs, we may cancel supply of the product and refund you any sums you have paid.
9.6 Please note that changes to applicable law between the date your order is placed and the date you are sent a written confirmation of order & shipment may result in changes to the taxes associated with your order. If the resulting change is an increase in the taxes that you are charged, we will contact you and ask that you reconfirm your order.
10.1 We are committed to ensuring that each product strictly complies with our quality criteria and that it has passed all our controls, both technical and aesthetic.
10.2 In your capacity as consumer, you may have legal rights under the applicable law of governing the sale of consumer goods; those legal rights are not affected by these Gen-eral Terms and Conditions.
11.1 To the fullest extent permitted by applicable law, we disclaim and exclude all other terms, conditions and warranties in relation to the products and Site whether express or implied by statute or otherwise or arising from any previous course of dealing or usage or trade practice.
11.2 Nothing in these General Terms and Conditions limits or excludes our liability for any liability which cannot be limited or excluded by applicable law. Subject to the preceding sentence, our aggregate liability to you under these General Terms and Conditions for any order whether in contract, tort (including negligence) or otherwise, even if we have been advised of the possibility of such damages shall in no event exceed the one hun-dred percent (100%) of the price of the product(s) in your order.
11.3 Please note that in some jurisdictions consumer protection laws may not allow certain exclusions or limitation of warranties or liabilities, and consequently some of the above exclusions and limitations may not apply.
12.1 If any provision, or part of a provision, of these General Terms and Conditions is deemed to be illegal, invalid or unenforceable, the remainder of the provisions of these General Terms and Conditions shall be unaffected and shall continue to be fully valid, binding and enforceable.
12.2 These General Terms and Conditions (and associated terms incorporated by reference) constitute the entire agreement between you and us in relation to the order of products or services, and replace and extinguish all prior agreements, draft agreements, arrangements, undertakings, or collateral contracts of any nature made by the parties, whether oral or written, in relation to such subject matter.
12.3 We are not responsible for any failure or delay in performing or complying with our obligations under these General Terms and Conditions which arises from any cause beyond our reasonable control.
12.4 The waiver by us of a breach of any provision of these General Terms and Conditions will not operate to be interpreted as a waiver of any other or subsequent breach.
12.5 This contract is between us and you. No other person shall have any rights to enforce any of its terms.
13.1 These General Terms and Conditions shall be governed by and construed in accordance with the laws of the country in which the Trader has its registered office, without reference to conflict of laws provisions ("applicable laws"). Any dispute, controversy or claim arising out of or in relation to the General Terms and Conditions, including the validity, invalidity, breach or termination of the General Terms and Conditions, shall be adjudicated or arbitrated in accordance with the General Terms and Conditions. Where the applicable laws are different to the mandatory consumer laws in your own country, we will afford you with similar protection.
13.2 You may bring proceedings against us either in the courts of the country in which the Trader has its registered office or in the country where you are domiciled. We may also bring proceedings against you in the courts of the country where you are domiciled.
13.3 Without any restriction to bring proceedings before a court, you and Trader will first make reasonable efforts for a period of thirty (30) days to resolve amicably any dispute or failure to agree that may arise out of or relate to the product, the General Terms and Conditions or any breach thereof.
13.4 The rights you have under these General Terms and Conditions are in addition to and do not affect the statutory rights and remedies you have under applicable consumer protection law. In the event of conflict between these General Terms and Conditions and applicable consumer protection law, your statutory rights under applicable consumer protection law shall prevail.
Withdrawal Form


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Pea and Bean Seeds > Pea Seeds >
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Dwarf variety, ideal for patios!
This dwarf variety is ideal for patio gardens, containers or where space is limited as it only grows to 6-8in tall. It's frost hardy and can be grown with minimal support to give a good crop of sweet full-sized pods with bright green and tasty peas.✔ Dwarf variety, ideal for patio gardens✔ Good crop of sweet full-sized pods✔ Fast growing, great for children
Height: Width: Depth:
Plant Class: .
Habit: .
Early/Late Flowering: .
Flower Size: .
Despatch Option: .
100 Seeds
Code: 26414
Last Order Date:
Despatch: From :- To be confirmed
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Key Sow Indoors Sow/Plant Outside Flowers/Harvest
15ltr Bag
Code: 43928
Last Order Date:
Despatch: From 29th March 2020
25 Tests
Code: 52713
Last Order Date:
Despatch: Within 10-14 days
11 x 2m
Code: 44593
Last Order Date:
Despatch: Within 10-14 days
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subset: commoncrawl


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Beds : 3
Bath : 1
Type : Single Family
Size : 1600 sq ft
Year : 1930
Lot Size:
Property Tax:
North Buffalo Dutch Colonial
MattQuag.com™ Your source for real estate information and services.
Copyright © 2019 All information provided is deemed reliable but is not guaranteed and should be independently verified. Properties subject to prior sale or rental. Each brokerage is independently owned and operated.


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jgross necesitaba un nuevo diseño de papelería y lanzó un concurso de diseño en 99designs.
Un ganador ha sido elegido entre 49 diseños de 16 diseñadores freelance.
AJ Capital partners - http://www.ajcapitalpartners.com
We are a relatively new private equity firm that has been successful over the last couple years acquiring some of the world's most incredible resorts assets – Hotel Saint Barths Isle de France, the Raleigh Hotel and part of Auberge Resorts.
- Raleigh - http://www.raleighhotel.com
- Isle de France - http://www.isle-de-france.com
- Auberge Resorts - http://www.aubergeresorts.com
As a young energetic firm, we strive to create value for our investors through acquiring and repositioning highly sought after resorts and hotels in prestigious leisure destinations and major metropolitan areas. We want our collateral to reflect our sense of style – timeless elegance with a young and fresh energy. Each of our assets has a unique sense of place and authenticity; each has garnered industry awards and is regarded as irreplaceable. We want our materials to say the same.
Our materials will primarily be distributed to potential investors and business partners - other private equity funds/lenders/lawyers. This is a sophisticated crowd, who sees volumes of collateral. We want our cards to stand out from the pack at a conference. We want them to be smart, classy and luxurious.
We want great business cards/stationary. We tend to be old school in the sense that we still send letter thank you notes - so we want them to look great. We are old school and young/innovative at the same time. Our business card should be on thick stock and stand out from a pile of business cards that one would get at a conference. We want to feel prideful giving out our cards and sure that they reflect our sense of style and business. We see this as the first piece in a growing pipeline of design projects.


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Our warehouse is currently fully operational. We send out goods daily and accept returns.
There are no major restrictions on delivery in Germany so far, according to our partner DHL.
Worldwide shipping may be delayed due to the global outbreak of the coronavirus (COVID-19). Please follow this link for daily updated information about delivery delays at DHL.
Shipping to USA has seen an steep increase in costs, so we are forced to increase our delivery costs to the USA. Sorry.
Orders are delivered via DHL package or Warenpost.
Worldwide free shipping.
There shall be a minimum order value of EUR 2,00.
The costs for the delivery outside the EU including any possible customs duties are to be borne by the customer.
Your order will be sent out as soon as all items are on stock. Items marked as "Available for immediate delivery" usually will be sent out within 24 hours. In order to wait for potentially missing stock, your order can be on hold for up to 4 weeks until all products are available. After those 4 weeks all available items will be sent out. Products not included need to be re-ordered.
Please pay attention to the condition of your delivery on its arrival. It can be opened while witnessed by the postman. Don't accept any damaged or pre-opened packages – otherwise you accept the receipt of the undamaged delivery in silence (if in doubt, note the name of the postman or employee of shipping).


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Your daily news briefing, with the video of the day, the top news and the quote of the day.
News to know
Mitt Romney released his tax information Tuesday after taking a hit in South Carolina because he hadn't done so. What they show is that Romney has made $42.7 million in the past two years and paid $6.2 million in taxes, about 14 percent. The Romneys made $21 million in 2011 and $21.7 million in 2010.
Quote of note
"Today we're pleased to be launching features that will address and remedy the majority of these issues. To be clear - our work here isn't done, but I'm really pleased to be shipping a milestone on our journey." - Bradley Horowitz of Google, announcing Tuesday that Google Plus will now allow nicknames on the social-networking site. The site will now allow real names plus nicknames or only assumed names.
Hot video
A Bountiful, Utah, man shot video as cars tried to navigate his street in a weekend snowstorm. It's like watching a comedy. Check it out:
GateHouse News Service


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Mac-Forums Community Rules
Our Mission Statement
To foster a welcoming place for Apple users to learn, share, and grow.
The following Community Rules are here to help you understand what it means to be a member of Mac-Forums. By participating in this forum, you agree to abide by the terms described here and acknowledge that violations will be met with consequences, up to and including revocation of your membership.
Play nice.
Our community is made up of different types of people, and all of them have the right to feel comfortable. Others may not think the way that you think, believe what you believe, know what you know, or see what you see. Always be polite and respectful in your interactions with others.
Theres nothing wrong with a bit of spirited debate, but please dont allow it to degrade into fighting, name-calling or flaming. Should you feel as though another member is making you uncomfortable, please contact the staff immediately, and we'll take it from there. Do not further perpetuate the conflict by responding in kind.
Speaking of which, our all-volunteer staff willingly give their time to try to make this the best community possible. Do not anger or otherwise provoke the staff.
Post appropriately.
Dont use profanity, including masked words, or post anything thats lewd or inappropriate for a large community of varying ages and backgrounds. In short, if you wouldnt see it in a Disney movie, it probably doesnt belong here.
Search first, post things in the right place, use descriptive thread titles, and don't cross-post (posting the same question or topic in multiple forums). Those things will help get you more timely responses and help keep our community nice and tidy.
Use the reputation system.
The reputation system helps members rate the effectiveness of fellow members. Dont abuse the system including things like asking for votes or leaving comments that dont adhere to our rules. Reputation comments are monitored by the staff and you will be held accountable for any misuse.
Respect copyrights and the law.
Dont discuss or conduct content theft or any other illegal activity. Period.
Examples include, but are not limited to...
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- Hacking, such as entering restricted systems or otherwise manipulating a computer other than your own in a malicious way and/or without the consent of its owner.
- Cracking or otherwise breaking encryption or copy protection mechanisms as forbidden by the U.S. Digital Millennium Copyright Act (DMCA).
- Installing Mac OS X on non-Apple hardware, also known as a "Hackintosh" (this is in keeping with the previous bullet point).
- Fraud- and in particular, acting without integrity in our Buy/Sell/Trade Forum.
We follow U.S. law on the forums, so just because something might be legal in your country doesnt mean it will be allowed here. If youre ever in doubt, contact one of the staff before you post.
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This forum has a strict, zero-tolerance policy for spam, shilling and solicitation. If you want to advertise on Mac-Forums, click the link at the top of the page. Use the Buy/Sell/Trade forum for all private sales transactions (note that this forum is restricted to established members only). As it relates to solicitation (in other words, polling our membership for the purposes of a study, be it in use in an academic or commercial venture), please contact a staff member before posting.
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Please note that your account, if found to be in violation of the rules outlined in this document, may be changed by the staff without your consent. This includes inappropriate forum names, profiles, signatures and avatars.
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You can have up to four lines of text in your signature as well as an image. Be tasteful, remember people are here to read posts, not be distracted by your signature. Specifically:
Contacting us.
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You can use our Contact Form or send a PM to any staff member if you need assistance or have questions about these rules..
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All messages posted become the property of Mac-Forums.com. By posting on these forums you are agreeing to all the Community Rules. Opinions, advice and all other information expressed by participants in discussions are those of the author, not Mac-Forums.com. All rules can, and probably will be edited/changed in the future.
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If you break one of the rules, we'll probably send you an 'alert' to remind you of this (alerts are informative only and carry no punitive action). Multiple rule violations could result in a warning, and potentially a brief suspension of your membership. And unfortunately, if your violation is severe or your behavior too disruptive, you may be compelled to leave permanently.
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Thursday, January 24, 2013
1983 - John Byrne's covers for the Doctor Strange Classics
9 comments:
This, to me, is an example of where Milgrom's inks DON'T work for me...leaves Byrne totally unrecognizable!ReplyDelete
- AnonymousJanuary 24, 2013 at 9:37 AM
Mock, I think that the purpose is the art looks like Ditko art...ReplyDelete
Der! Now I get it!ReplyDelete
Glad PepQ said it so I didn't have to look like a jerk. ;)ReplyDelete
Byrne did an amazing job capturing Ditko's look. I mean, really well. I'm assuming this was done because Ditko refused to work with Marvel at the time. Or was otherwise unavailable? HMM!
Wow, I never saw these, thanks for posting them.ReplyDelete
I'd rather see Milgrom art than Byrne wih his elongated figures and lookalike faces and stock poses reused over and over again.ReplyDelete
- AnonymousFebruary 11, 2013 at 10:31 PM
Byrne once again showing why he is one of the best comic artists of all time.ReplyDelete
I've never seen these covers before - Byrne and Milgrom did a FANTASTIC job of paying homage to the style of Ditko - WOW! :)ReplyDelete


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I've recently been asked by members of my congregation to speak about the future of the Sephardi world. This question was prompted by an article written last summer by Rabbi Daniel Bouskila of the Sephardic Educational Center of Jerusalem and read recently at our minyan's Friday-morning breakfast.
The author writes movingly of his upbringing as a Sephardi Jew and how Sephardi Jews have historically been open-minded and tolerant, unlike what he perceives to be the current trend in Israel.
Rabbi Bouskila cites declarations of current Sephardi leaders, who have said that they "know" why certain natural disasters have occurred, as if they know what's on God's mind. Rabbi Bouskila says he's embarrassed by these leaders' "extreme" statements, which he seems to associate with the Ashkenazi (Lithuanian) world. He goes on to say that he won't relinquish his traditional, tolerant Sephardi outlook, which has nothing to do with the "extremism" of the current Sephardi leadership.
In order to consider this debate fairly, one must ask what it means to be Sephardi. Can we learn from the example of the Ashkenazi community? How can we make our tradition more relevant to the younger generation?
Historically, Sephardim have been tolerant and open-minded while being scrupulously faithful to tradition as conveyed on a daily basis by observance of richly woven customs. We present a table open to all, but defined by centuries of traditions and customs to which we jealously adhere. Our way is one of balance. We sift to glean what is consistent with our history, our tradition and our customs.
Clearly, we Sephardim have much to learn and to emulate with respect to the successes attained by our Ashkenazi brethren regarding education. We send our children to Ashkenazi-run schools, which we recognize as being at a very high level. It's not rocket science: the Ashkenazim have simply invested more time and more money in a sustained way than we have.
With respect to the relevance of our Sephardi culture to succeeding generations, nothing can substitute for the home environment – the many joys, the inevitable mistakes, the persistent opportunities for learning. Values are not what we say, but, rather, what we do. Our children watch us to see what's really important. Our synagogues, our schools, our camps, our rabbis, our teachers – all of these are important, but it's the home that establishes and transmits the relevance and the future of our Sephardi world.
Much has been said – or alluded to – concerning a perceived inferiority felt by Sephardim as compared with Ashkenazim. There are many historical reasons for this, but this is not the domain of this article. It's sufficient to say that the solution is simply to lead good Sephardi lives, as guided by our forebears and our teachers throughout the ages. After all, what we are living is not a test run. The Sephardi way has worked for two millennia! We are, indeed, on solid ground!
Let us help one another to realize the incalculable richness of the Sephardi way.


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Lawyers for American Taliban fighter John Walker Lindh asked a federal judge Wednesday to find the Federal Bureau of Prisons in contempt for not allowing Muslim inmates in a high-security Indiana prison unit to pray together five times a day, as required by their faith.
The American Civil Liberties Union of Indiana filed the eight-page contempt motion in U.S. District Court in Indianapolis and sent a copy to The Associated Press.
The prisons agency has said inmates of all religions housed in the Terre Haute federal prison's Communications Management Unit have been allowed to pray together three times daily after a federal judge ruled in Lindh's favor in a lawsuit seeking the prayer time.
The ACLU of Indiana argues that isn't what Judge Jane Magnus-Stinson's Jan. 11 ruling required. Magnus-Stinson said Lindh, 32, sincerely believes Islam mandates Muslims pray together five times a day and federal law requires the prison to accommodate his beliefs. The motion also said prayer times set by the prison during some times of year make only two daily prayers possible or make prayers impossible to perform during the proper times.
A message seeking comment on the motion was left Wednesday for the Bureau of Prisons.
Those housed in Lindh's unit are considered extreme security risks and their interactions are closely monitored. Until last month, inmates housed in the unit were only allowed to pray together once per week or during Ramadan or on other significant religious holidays. At other times, inmates had to pray alone in their cells and hope to hear each other through the walls.
Magnus-Stinson found the policy violated a 1993 law banning the government from curtailing religious speech without showing a compelling interest, and the government chose not to appeal her ruling.
Prison officials said during the trial on Lindh's lawsuit that allowing group prayers every day would pose a security risk and that inmates had used religion as cover for gang-like activity, but the judge dismissed those arguments as insubstantial.
The lawsuit originally was filed in 2009 by two Muslim inmates in the unit. Lindh joined the lawsuit in 2010, and the case drew far more attention. The other plaintiffs dropped out as they were released from prison or transferred to other units.
Follow Charles Wilson on Twitter at https://twitter.com/CharlesDWilson


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The U.S. Green Building Council's LEED certification process is undergoing a massive transformation. Version 3 (also called LEED 2009) comes with several changes and beginning June 27, all new projects will need to register for LEED 2009. Over the next few weeks, I'm going to discuss some of the changes included in the newest version. Up first is the LEED for New Construction (LEED-NC) checklist.
The previous version of the LEED-NC checklist (v2.2) allowed for a maximum of 69 points. The LEED 2009 New Construction checklist tops out at 110 points. Projects that earn between 40 and 49 points qualify for LEED certification, Silver level certification is awarded to projects that score between 50 and 59 points, and LEED Gold is reserved for those scoring between 60 and 79 points. The ultimate in green building certification, LEED Platinum, will be awarded to the projects that score at least 80 points.
The Sustainable Sites section of the LEED-NC v3.0 checklist has a total of 26 points available while v2.2 only had 14 eligible credits. The Development Density & Community Connectivity credit went from one possible point to five possible points. Another big jump comes in the access to public transportation credit; v2.2 gave one point in this section while v3.0 allows for six points.
The Energy & Atmosphere section also has seen a big jump in available points – 17 in v2.2 to 35 in v3.0. Most of this increase is through the addition of improvement levels in the energy performance category and more options for the use of renewable energy.
In addition to the improvements in existing categories, a new section for regional priorities has been added to LEED 2009. A total of four points are available in this category and the qualifying categories differ by region. I'll be discussing this change in more detail in a future post.
For more information on LEED-NC v 3.0, visit the U.S. Green Building Council LEED for New Construction page.


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CAMS Investor Services Pvt. Ltd.
SEBI Reg. No. IN/KRA/004/2012
New No.10, Old No.178, MGR Salai,
Opp.Hotel Palmgrove,
Nungambakkam, Chennai - 600 034.
Contact Numbers: 044 - 6109 7002 / 044 - 2831 7002,
044 - 6109 7003 / 044 - 2831 7003,
044 - 6109 7004 / 044 - 2831 7004,
044 - 6109 7007 / 044 - 2831 7007
Email: email@example.com
Grievances / Complaints may be addressed to email@example.com
Name and Email ID of the Compliance Officer Mr. S V Karthick Babu –
Name and Email ID of the Director– Srikanth V J Tanikella
Customers may also post their grievances / complaints at
This bulletin is to advise investors / intermediaries that in implementing interoperability
with other KRAs as directed by SEBI on 24th Dec.'2012, KYC records of PANs verified
by CAMS KRA but present in another KRA have been dropped from CAMS KRA to avoid
duplication. If you find the status changed to "Rejected – Available with xxxx",
it means that your KYC documents are updated in another KRA. Once the other KRA
updates, you can carry out prospective transactions without any impact and you are
not required to repeat the KYC. You may check status on the relevant websites of
other KRAs holding your record.
This KYC Status shall be used exclusively for investment in Securities (as defined
in Section 2 (i) of SEBI Act, 1992 ) in India through intermediaries and shall not
be relied upon for any other purposes, including commercial transactions, or more
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Undergraduate Student Poster Competition
Download printer-friendly call for posters
If you conduct research on "big questions" that go "Beyond Boundaries," consider presenting a poster at the 2013 Rural Futures Conference. Posters may feature research currently underway or ideas for future research that exemplify the Rural Futures Institute's core values defined at ruralfutures.nebraska.edu/ institute. Poster abstracts should describe research that creates knowledge and action, and that leads to resilient and sustainable rural futures in Nebraska, the Great Plains and beyond.
Submitting an Abstract
Abstracts (up to 250 words) are due October 18, 2013 and must be accepted for the competition. The Conference Poster Committee will review the abstracts and notify presenters of their acceptance via email by October 22, 2013.
Poster Format
- Maximum poster size is 46 inches wide x 34 inches high – landscape orientation only.
- Do not use less than an 18-point font for any text you mount.
At the Conference
- Posters must be dropped off at the registration desk by 6:00 p.m., Sunday, November 3.
- Posters will be set up for display and taken down by the conference staff.
- Posters must be picked up from the registration desk by 4:00 p.m. on Tuesday, November 5, 2013.
Undergraduate students are eligible for the competition if they:
- Have had their abstract accepted
- Registered for the Rural Futures Conference
- Are present with their poster during the poster session and reception, 5:00-7:00 p.m., Monday, November 4.
Award winners are determined by a team of judges who will judge the posters during the conference. The awards are:
- First Place: $750 cash
- Second Place: $500 cash
- Third Place: $250 cash
- Honorable Mention: $100 cash
Dates & Deadlines
|August 1
|Poster competition details released
|October 18
|Poster abstracts due by 5 pm CST
Poster abstracts can be submitted via ruralfutures.nebraska.edu/undergradposters
|October 22
|RFI notifies presenters of acceptance
|November 3
|Posters must be dropped off at conference registration desk by 6 pm CST
|November 4
|Poster session at Rural Futures Conference
|November 5
|Posters picked up from conference registration desk by 4 pm CST
If you have questions regarding the undergraduate student poster competition, contact Rachael Herpel at firstname.lastname@example.com or +1-402-472-4977.


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BEIRUT - Syria's opposition plunged into disarray Sunday as its president quit and its military chief refused to recognize the newly elected prime minister of an interim government for rebel-held areas.
It reflected splits in the body the U.S. and its allies hope will emerge as the united face of the opposition in the fight to topple President Bashar Assad's regime.
The missteps of the opposition's mostly exile political leadership drew little notice inside Syria, where rebel fighters dismissed it as ineffective and pushed ahead with their offensive to gain ground near the country's southern border with Jordan.
Nearby, the Israeli military in the Golan Heights responded to fire by shooting back at targets inside Syria.
The first blow to the opposition Syrian National Coalition was the surprise resignation of its president, who said he was quitting in frustration over what he called lack of international support and constraints imposed by the body itself.
Mouaz al-Khatib, who rose to prominence as a preacher in Damascus' most famous mosque, said in a statement posted on his Facebook page that he was making good on an earlier vow to quit if undefined "red lines" were crossed.
"I am keeping my promise today and announcing my resignation from the National Coalition so that I can work with freedom that is not available inside the official institutions," he said.
He also blamed world powers for not offering Syria's rebels the support they demand and complained that "international and regional parties" tried to push the Coalition toward negotiations with the Assad regime - something most members refuse.
"All that has happened to the Syrian people - from destruction of infrastructure, to the arrest of tens of thousands, to the displacement of hundreds of thousands, to other tragedies - is not enough for an international decision to allow the Syrian people to defend themselves," the statement said.
Despite electing a new, U.S.-educated prime minister last week to head a planned interim government, the coalition has failed to make much of a mark inside Syria, where hundreds of independent rebel brigades are fighting a civil war against Assad's forces.
Reflecting the growing dissension over that move, the head of the Coalition's military branch, Gen. Salim Idris, said his group refused to recognize the new prime minister, a little-known IT professional from Texas, because he lacked broad support among the opposition.
"For the purpose of giving power to a prime minister to unite the revolutionary forces and lead the Syrian revolution toward certain victory, we unequivocally declare that the Free Syrian Army ... conditions its support and cooperation on the achievement of a political agreement on the name of a prime minister," Idris said in an online video.
An aide to Idris, Louay Almokdad, said many prominent Syrian opposition figures opposed the election of Ghassan Hitto, who received 35 out of 48 votes cast by the Coalition's 63 active members.
While al-Khatib's resignation surprised many coalition members, some said it reflected problems that have caused five other members to resign in the past week.
Coalition member Rima Fleihan told the Associated Press in Cairo the body did not accurately represent Syrians.
"We have problems internally with the structure of the Coalition and decisions being taken undemocratically," she said.
Another recently resigned member, Walid al-Bunni, accused the Gulf state of Qatar, which heavily finances the opposition, of using pressure to install its candidate for prime minister. Others have accused the Muslim Brotherhood of exercising outsized influence.
Late Sunday, the coalition distributed a statement saying it had rejected the resignation and asked al-Khatib to keep doing his job.
Secretary of State John Kerry said he regretted al-Khatib's resignation, but said it won't affect U.S. aid to the coalition.
Speaking to reporters during an unannounced trip to Baghdad, Kerry also said he had confronted Iraq, Syria's eastern neighbor, about allowing Iran access to its airspace for flights the U.S. believes are ferrying in weapons and fighters to the Assad regime.


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BMW's 7th Heaven
A thick shroud has descended over the Texas hill country, an early morning calm suddenly shattered by the roar of a dark sedan. It bursts through the mist with the poise of a big cat on the prowl. As the sun begins to burn through the gray haze, the driver squeezes down on the accelerator. And despite its size, the 745i confidently grips the narrow, two-lane tarmac, bobbing and weaving past timeworn shacks and fallow farm fields.
The newly updated flagship of Bayerische Motoren Werke, the 2002 7 Series was designed as a showcase for all that makes "the ultimate driving machine" one of those rare advertising slogans that actually comes close to capturing the soul of an automotive brand. The new 745i is roomy and lavish, laden with the latest in electronics, but above all, this big sedan handles with the grace of a sports car. So why has it planted BMW squarely at the center of a trans-Atlantic storm?
In the rarified air of top-end luxury sedans, the rule is simple: don't rock the boat. "Heritage" is the operative word, and few have followed that mantra more effectively than BMW. From the trend- setting 2002tii of 30 years ago to today's popular 3 Series sedans, coupes and cabrios, the BMW look has been and remains unmistakably identifiable at a moment's glance, starting with the trademark kidney grille. But when BMW sent its designers back to the drawing boards to develop an all-new "7-er," they followed the path of revolution over evolution, opting for a look so decidedly out of the norm that for some, it is downright uncomfortable. Add the ingenious, if quirky iDrive, the automotive equivalent of a joystick, and the new 7 has become the most controversial luxury sedan in decades.
Will the 745i position BMW as the benchmark of top-line luxury, or serve as an embarrassing failure? Despite the German automaker's long record of success, it certainly wouldn't be the first time BMW has missed the mark.
Born in Munich in 1916, BMW was little more than a niche player—certainly as far as the American market was concerned—until the last few decades. The legendary 507 sports car of 1956 provided the first glimpse of what the automaker could achieve. But it was the launch of the 2002 in 1968 that began the long transition from cult to mainstream. For many performance-minded baby boomers, the 2002 and turbocharged 2002tii provided a sleek, swift alternative to the heavy metal Detroit was peddling.
But BMW's transformation occurred with the 3 Series during the boom years of the mid-1980s. It was an era, as Hollywood led us to believe, when greed was good, and the 3-er was as much the uniform of the upwardly mobile Yuppie as a blazing yellow power tie. The 3 Series dominated the BMW brand—until a tumbling stock market, insider trading scandals and a recession transformed it overnight into a nearly ludicrous stereotype.
Though the 3 Series came to symbolize that era of overachievement, BMW certainly wasn't the only European import in trouble as the '80s dragged to a close. A new generation of Asian luxury nameplates, led by Toyota's Lexus brand, offered an enticing array of luxury features for a fraction of the price, and promised bulletproof quality to boot. Within a few short years, Mercedes-Benz, Jaguar and Audi sales had also collapsed, and brands like Alfa-Romeo, Sterling and Peugeot pulled up stakes and went home.
Yet the normally stiff Teutonic mindset proved both nimble and malleable. The Germans struck back with a new assortment of products that were even more lavish, powerful and, in keeping with the times, significantly less expensive. Not so coincidentally, shifting exchange rates helped drive up Japanese prices.
But while a reinvigorated 3 Series remained BMW's best-seller, the automaker also shifted emphasis to its higher-line models, including the performance-oriented 5 Series and the top-line 7.
The original 7-er provided an opportunity to showcase Bavarian technology. Introduced in the late 1970s, the car featured the world's first electronic engine controller, as well as an onboard computer system that was "decidedly difficult to operate," concedes Tom Purves, the chief executive officer of BMW North America. The original 7 Series also was clearly underpowered, a problem BMW was quick to address. BMW soon rolled out a V-12, the first from a German automaker since the start of the Second World War.
Over the years, 7 Series sales have been solid but never quite up to the automaker's expectations. Perhaps it's been the preponderance of 3 Series models on the road that have hurt the brand's image of exclusivity. By contrast, the S-Class has always been the visual image of that other German marque.
But the basic design of the 7-er hasn't helped, BMW design chief Chris Bangle candidly concedes. Past versions never had the solid and formal stance of the S-Class, traditionally the volume leader of the high-line segment. While there's no mistaking the big "Merc," previous generations of the 7 Series could easily be confused, at first glance, with the smaller and lower-status 5. So, as BMW set out to develop the newest version of the 7 Series, code-named E65, Bangle's team explored a variety of sporty, traditional and avant-garde approaches that would give the new model an unmistakable presence. They settled on a design that was decidedly more formal, commanding and authoritative, a look that would, in Bangle's words, "really exude power, like Michael Jordan in a great-looking suit." But it was a design, Bangle knew, that was also "colored with enormous risk."
From a performance perspective, the 2002 lives up to BMW's boasts. It's significantly more powerful than the old model, with a 4.4-liter V-8 coming just one horsepower short of last year's V-12. Despite its size, the sedan handles like a true performance machine, maneuvering even the most twisted roads with aplomb. Nor is there any reason to question the lavishness of the new 745i sedan. From the sumptuous leather swaddling the interior to the impressive array of creature comforts and sophisticated, onboard technology, the 7 sets new standards.
But there's no escaping the car's design, which seems intended to raise eyebrows from the moment it drives into view. There are, for starters, front headlights that look as if they've been touched up with eyeliner due to the odd positioning of the turn signals. The rear of the roof features an equally unusual appointment. Aptly dubbed the "shark fin," it conceals the satellite navigation and cell phone antennas. And the curious pattern of the taillights is decidedly un-BMW. In every dimension, the new 7 Series is bigger than the sedan it replaces. The hood line is about 4 centimeters taller, making way for all the new technology in the engine compartment. The roofline gains even more height, translating into increased interior space, especially for rear seat passengers. But that also created the sedan's most distinctive—and many will say unsettling—feature, its bustle-back trunk.
The deck lid rises like a Western plateau over the rear fenders, which slope off in relatively traditional fashion. The design harks back to the grand luxury sedans of years past, though the shape has a decidedly modern purpose. "The engineering of the trunk of this car was as complex as doing an entire car," explains Bangle.
Poor aerodynamics can limit top speed, shave fuel economy and impact performance and handling. This is, after all, a sedan designed for German roads, and a more conventional—read lower—trunk would have had a tendency to create lift at autobahn speeds. It's not a pleasant feeling when the tail of your car goes airborne at 100 miles an hour. As with a race car, BMW needed to provide downward force. There were several alternatives, including a spoiler or a trunk roughly a foot longer. BMW opted for the more radical solution.
It's not the first time the automaker has gone this route under the guidance of Bangle. He's taken a fair share of hits for what can be politely called the "quirky" design of the Z3 Coupe, the hardtop version of the popular Z3 roadster. Plenty of less courteous critics have decried the coupe as anything from "awkward" to "bulbous," (though a few diehard fans also recognize it as the more rigid and better handling version of the roadster). But the censure the Z3 Coupe received could only be called tepid compared with the firestorm the new 7 Series has unleashed. The look of the 2002 sedan has been a magnet for critics at such influential automotive publications as Germany's Auto Motor und Sport and America's Car and Driver.
Bangle insists it is a mere "media controversy." It's true that with his explanation of aerodynamic science, the sedan's shape takes on new meaning. But design is a subjective and emotional phenomenon, not an intellectual one, and the controversy is likely to continue as the first of the new sedans hit U.S. showrooms, much as it did when the 745i went on sale in Europe last autumn.
Styling isn't the only matter of debate. As with 7 Series models past, the E65 is a high-tech showpiece with an incredible 72 computers onboard. These control everything from engine operations to audio. The last-generation E32 sedan was already so filled with electronic gadgets that the necessary buttons, knobs and gauges made the cockpit glow like a swarm of angry fireflies. To rein things in, BMW has created the mobile answer to the mouse, a large knob mounted on the forward edge of the center armrest. Dubbed iDrive, it links the driver to virtually every piece of onboard hardware and software. Click it to the right, and the navigation screen pops up. To the left, and you're in climate control mode. Rotate the knob, and you're setting your destination or searching for a new radio station. It's creative. It's also challenging for those who don't have a degree in computer programming. While iDrive eventually becomes as intuitive as checking e-mail, it's likely to require a half-hour or more of learning time for the average 7 Series buyer. That's if he doesn't storm off in frustration during a showroom sales pitch.
The good news is that all key systems, including the radio and heater, can be operated without ever touching the iDrive, as there are redundant knobs and buttons for major functions. There's also a slick voice-control system that can do anything but order you a meal.
Thanks to the iDrive, the interior of the new 7 Series is incredibly simple and decidedly elegant, taking the concept of lavishness to a new level. There's far less to distract the eye, though there's been a rich attention to detail. One of the more unusual yet handsome features is the optional matte wood finish. Ironically, the wood in some of today's luxury cars is so glossy it can resemble plastic. The look here is more one of Scandinavian simplicity, belying the complexity quite literally at hand when one grips the iDrive knob.
Anyone following the luxury car market knows that audio is a big selling point these days. Lexus has made much of its affiliation with specialty supplier Mark Levinson. BMW hopes to go one better with the new Logic 7 system supplied by Levinson's sister division, Harman Kardon. The sound of the seven-channel system is overwhelming.
It's crystal clear and transforms the passenger compartment into a philharmonic hall. It's easy to find yourself simply sitting in the car, parked, with your eyes closed, listening to a selection of tunes. The only anachronistic note is the use of awkward CD cartridges rather than the state-of-the-art six-CD changers found in so many other cars at far lower prices these days.
Like any BMW at any price point, performance is the bottom-line selling proposition, and here there's no mistaking the new 7 Series' credentials. The sedan is powered by a 325-horsepower, 4.4-liter V-8. That's 15 percent more power than the old 740i, and enough to propel the big sedan from 0 to 60 in just 5.9 seconds. At the same time, the 745i delivers 13 percent better fuel efficiency than the old car. That seeming contradiction results from several factors, including the surprising statistic that the new car is lighter by almost 100 pounds than the one it replaces. But give primary credit to some incredible technology under the hood.
The new throttleless fuel injection system is more efficient and smoother at idle. Then there's the stepless variable intake manifold. While multilength intake runners have become the norm, the 745i's manifold is an electronically regulated maze that can instantly adjust the airflow path anywhere from 8.5 to nearly 24 inches, according to engine speed. In lay terms, the engine is always breathing at its most efficient. Valve timing is infinitely variable. And the engine has been mated to the first-ever six-speed automatic in relatively high-volume production. The transmission's lower gears have been tuned for takeoff, a nod to the realities of American roadways, while the top two are overdrive gears for better mileage.
Huge 13.7-inch front and 13.6-inch rear brake rotors are more than capable of scrubbing off autobahn speeds. These are the biggest ever on a 7 Series model, and the second largest ever on any BMW.
For the first time, BMW offers a V-8 with rack-and-pinion steering. Add to that a trick electronic roll control system. The front and rear sway bars have been sliced in half, then mated to a "smart" motor system that instantly senses road forces. In a corner, it torques the sway bars to minimize roll. Then there's BMW's stability control system. The result is a big sedan with sports car road manners. Steering is precise and confidence-inspiring. The 745i flies through the tight-and-twisties with only the slightest hint of roll.
Should you get in trouble, there's virtually every conceivable safety feature onboard, from active ride control to passive airbag systems, including a novel knee bag that adds another measure of protection during a frontal crash.
While it's naive to dismiss the hullabaloo over the new car's design, it certainly hasn't led to the decline and fall of the BMW empire. Overall, U.S. sales surged to a record 213,500 last year, up an impressive 12.5 percent. True, skeptics might note, that was before the new 7-er hit the market, but in Europe, where the sedan was available during the final quarter of 2001, sales were equally strong. Global volumes hit a record 905,000 last year, up 10 percent. Of course, the new 7 isn't all that BMW has been bringing to market in recent months. It's added all-wheel-drive to the 3 Series lineup. There's a new, high-performance M3 model, new cabrios and bigger engines across the product range. "All these things generated glitter dust," says Purves.
The X5, the so-called Sport-Activity Vehicle, has certainly boosted BMW's momentum, especially in the United States, where light trucks, in all their flavors, now account for half the market. And there's plenty more coming, from the reborn 6 Series coupe to a modern-day version of the 2 Series, which hits the road later this year. A downsized SAV, based off the 3 Series, is also in the works. But there's no escaping the import of the new 7 Series. The sedan defines the identity and aspirations of BMW as much as it does its buyers'. And if early trends hold, the controversy over the iDrive and bustleback are likely to bring more potential customers than ever into BMW showrooms. The new 745 is going to take many of them by surprise, while some will be turned off by its unusual shape. But on the whole, it's a competent and luxurious vehicle that will command a first—and if necessary, a second—look.
Paul A. Eisenstein publishes an auto magazine on the Internet at www.TheCarConnection.com.


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The Tax Court held that payments to a taxpayer from the sale of his consulting business that he reported as long-term capital gain from his goodwill should instead be taxed as ordinary income. It held that the sales agreement that allocated amounts to the taxpayer as goodwill and to his wholly owned corporation for future consulting services and its client list were not based on economic realities but rather were determined to minimize taxes.
When a taxpayer sells a business in which his or her personal relationships with clients/customers are important to the purchasing entity and, after the sale, is employed by that entity, a question arises whether payments received by the taxpayer are for the taxpayer's future services or for the taxpayer's goodwill. Amounts received for goodwill result in capital gain, while payments for services result in ordinary income. The existence of goodwill is a question of fact determined on a case-by-case basis. See Butler v. Commissioner, 46 TC 280.
James P. Kennedy was the sole shareholder of his employee benefits consulting business, KCG International Inc., in addition to being one of its two full-time employees. During 2000, Mack & Parker Inc. (M&P) offered to purchase the consulting business and have Kennedy join M&P as a consultant. M&P offered Kennedy a percentage of the annual income generated from KCG clients over the next five years. Later in 2000, the parties executed a final purchase-and-sale agreement that consisted of a goodwill agreement, consulting agreement and an asset purchase agreement.
Under the agreements, Kennedy would work without salary for M&P to continue providing services to his former clients for the next five years, after which he planned to retire. Also, under the agreements, Kennedy and KCG would not compete with M&P for five years. M&P would make a lump-sum payment of $10,000 to KCG and annual payments to KCG and Kennedy for five years. The annual payment amounts would depend on revenue received from Kennedy's former clients and were allocated 75% to Kennedy in exchange for the "personal goodwill" associated with his customer relationships, his know-how and his promise not to compete or otherwise engage independently in employee benefits consulting. The other 25% was allocated to KCG for its client list and noncompete agreement. After about 18 months of working under this arrangement, Kennedy felt he was undercompensated and negotiated a salary in addition to the payments.
Pursuant to the purchase agreement, Kennedy received $176,100 and $32,758 from M&P in 2001 and 2002 respectively, and reported each amount as long-term capital gain from the sale of goodwill on the joint returns he and his wife filed. Kennedy had unrelated capital losses that offset all of the 2002 gain and all but $2,442 of the 2001 gain.
The IRS recharacterized the capital gains in both years as ordinary income and assessed deficiencies and accuracy-related penalties totaling $87,989 against Kennedy and his wife on their joint returns. The Kennedys petitioned the Tax Court for relief.
The Kennedys argued that the Tax Court's holding in Martin Ice Cream Co. v. Commissioner, 110 TC 189, controlled and that payments to Kennedy were for goodwill he owned. In Martin, the court held that payments received by a corporation's sole shareholder for his supermarket relationships and distribution rights were owned by him, not the corporation, absent any agreement that transferred those rights to the corporation. However, the court stated its holding in Martin did not apply to Kennedy, since in Martin the court decided only whether the payments were taxable to the corporation, and did not address whether the payments for the rights were ordinary income or capital gain for the shareholder.
In this case, the court held that the payments received by Kennedy were not for goodwill, since he worked for M&P for five years, received little compensation for his services for 18 months, and agreed not to compete with M&P during the five years. The court stated it did not need to distinguish between payments for Kennedy's services and those for his promise not to compete, since both were ordinary income. Furthermore, the court held the payments were subject to self-employment tax. However, the court denied the penalties, noting the Kennedys had provided accurate and complete information to their longtime CPA tax preparer and relied upon his professional advice.
James P. and Joan E. Kennedy v. Commissioner , TC Memo 2010-206
By Charles J. Reichert, CPA, professor of accounting, University of Wisconsin–Superior.
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Rule #1 - Be Patient - Rule #2 - Don't ask when, if you don't contribute - Rule #3 - You have coding skills - LinuxMCE's small brother is available: http://www.agocontrol.com
use the web admin to modify your asterisk configuration. Look under Advanced > Phone Setup. This will get you to the FreePBX panel.-Thom


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UNITED NATIONS - In the wake of the recent downing of a Malaysia airlines plane over eastern Ukraine, the United Nations and its partners have set up a task force to reduce the risks of civilian planes flying over conflict areas and ensure that the 'right information reaches the right people at the right time.'
The decision came at a special meeting convened earlier this week in Montreal, Canada, by the UN International Civil Aviation Organization (ICAO), along with the International Air Transport Association (IATA), Airports Council International (ACI) and the Civil Air Navigation Services Organization (CANSO).
The meeting was triggered by the downing of Flight MH17 over eastern Ukraine on July 17 as it was traveling from Amsterdam to Kuala Lumpur, resulting in the death of 298 passengers.
'The downing of Malaysia Airlines Flight MH17 is unacceptable. Our organizations wish to convey our deepest condolences to the families of the passengers and crew who lost their lives in this tragic event,' the participants said in a joint statement issued after the meeting.
'While aviation is the safest form of transport, the MH17 incident has raised troubling concerns with respect to civilian aircraft operating to, from and over conflict zones.' The meeting stressed the need for accurate and timely information and intelligence that might affect the safety of passengers and crew, while recognizing that this is a 'highly complex and politically sensitive' endeavour that involves not only civil aviation regulations and procedures but also national security and intelligence gathering activities.
The task force, composed of State and industry experts, will address the civil aviation and national security aspects of the challenge of ensuring that the 'right information reaches the right people at the right time,' according to the statement. It was also decided at the meeting that ICAO will convene a high-level safety conference with all of its 191 member countries in February 2015. In addition, the industry has called for ICAO to address fail-safe channels for essential threat information to be made available to civil aviation authorities and industry.
A UN specialized agency that was created in 1944, ICAO works with the 191 signatory States of the Convention on International Civil Aviation and global industry and aviation groups to develop international Standards and Recommended Practices (SARPs) which are then used by States when they develop their legally-binding national civil aviation regulations.
Working in collaboration with States, the agency has set over 10,000 standards, covering issues such as air traffic services, operation of flights, environmental protection and air safety.
These issues will continue to garner significant attention given that the global air transport network is projected to double in size by 2030. According to ICAO, the number of flights, currently 30 million annually, will grow to 60 million, while the total annual passengers served will rise to 6 billion from today's 3 billion. 'That poses a significant challenge,' says Dr. Olumuyiwa Benard Aliu of Nigeria, the President of the ICAO Governing Council, noting the imperative to do everything possible to help ensure the safety of flights.
Dr. Aliu said that a common misconception about ICAO is that the agency is responsible for determining air routes and deciding whether or not they are safe. 'Once the routes are designed, of course in collaboration with the industry, it is the responsibility and the obligation of the State through which the route passes to undertake risk assessment, to regulate the operation on the route and to either decide to close the route or keep it open,' he explained.
Especially in areas of conflict, States have the responsibility to assess the particular risks arising from the conflict and then make a decision on when and how to close the routes, he added. When incidents do happen, as in eastern Ukraine, ICAO can be called on to assist with investigating. In the wake of this month's tragedy, accident investigation experts from ICAO went to the country to assist their Ukrainian counterparts with the official accident investigation into the loss of the Malaysia Airlines flight.
Dr. Aliu explained that the sole objective of the investigation, which is not led by ICAO, is to identify the cause of an accident and to help prevent future accidents from happening. 'What we do, upon request, is to assist the process, ensure that the investigation is done in line with the relevant provisions of our Convention… and to provide guidance to the States in ensuring that it's done,' he said, adding the presence of ICAO adds credibility to the process.


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Legislation passed unanimously last month by the General Assembly makes it a crime to operate drones near North Carolina's prisons or jails.
House Bill 128 creates multiple criminal offenses for a person using an unmanned aircraft system (UAS) within 500 feet of local confinement facilities or State or federal correctional facilities (and within 250 feet vertically). These state penalties are imposed in addition to federal regulation of drones.
The bill creates three new criminal penalties for drone use at jails and prisons:
- Class H Felony: for using the drone to deliver a weapon;
- Class I Felony: for using the drone to deliver contraband such as controlled substances, cigarettes, and alcohol; and
- Class 1 Misdemeanor: for using the drone for any other purpose.
The bill also defines the procedure for confiscation and release of drones used in committing violations. The money from the sale of a seized drone would be paid into the school fund in accordance with the state constitution: Article IX, Section 7: County School Fund; State Fund For Certain Moneys.
The bill does make a few exceptions for the use of drones for those with written consent, for law enforcement and first responders, and for public utilities inspections.
The implementation of this new law, set for December 1, 2017, will help to discourage those who would attempt to help prison inmates escape, as happened earlier this month in South Carolina.
Like an updated scene from the film Escape From Alcatraz, convicted felon Jimmy Causey escaped from a maximum-security prison by using a cell phone to fly in a drone to drop off a pair of wire cutters, tricking the guards into thinking he was fast asleep using a homemade dummy. Guards didn't realize he was gone until after lunch the following day.
Charlotte's WSOCTV Channel 9 reports that as drones become more accessible, more and more smugglers are using drones to sneak contraband to prison inmates. According to Reporter Jason Stoogenke, cellphones, cigarettes, marijuana, and weapons are the most common contraband deliveries; he goes on to explain how a typical drone smuggling operation works. From his February 16 story:
- Drone operator smuggles a cellphone into the prison for an inmate early on
- Other prisoners then place their orders with that inmate, and he passes them on to the drone operator
- The inmates ask their loved ones outside the prison to pay the drone operator, some even use PayPal
- The inmate gets a commission, usually 10 percent
- The drone operator collects the items for the inmates
- The inmate tells the drone operator when and where to drop the items so the guards and cameras don't see
- The drone operator hides near the prison, flies the drone and makes the delivery
- The drone operator even labels the packages so the inmate can distribute them quickly, without having to open them first
HB128 was signed into law by the governor earlier this afternoon.


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Is there any CMS that focuses on collaborative editing wiki-style by anyone and publishing? Wikis are usable, but there is no 'publishing' per se - when you save a page and want others to work on it, it will be available to view to all. Work in progress should be separate and the final content can be published blog-style with RSS updates.
An open license license is preferred, or at least free-to-use.


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Tombstone Tuesday - 7 Sep 2010 - Smith Grandparents Post 3
On the 22 Jun 2010 for Tombstone Tuesday I reported on recording my Smith Grandparents on Find A Grave (William - Ellen). Today, I want to share the obituary of Grandfather William as recorded in my Aunt LVene's family history from the local Coon Rapids Enterprise. Next week I will share the obituary, same source, for Grandmother Ellen.
I feel it is worthy of note, again, that he died at age 70 four months after I was born (I'm one of the two grandchildren mentioned, below, along with my cousin, Gary, son of Maxine) and I have now passed my 71st birthday on July 1 of this year.
I feel it is worthy of note, again, that he died at age 70 four months after I was born (I'm one of the two grandchildren mentioned, below, along with my cousin, Gary, son of Maxine) and I have now passed my 71st birthday on July 1 of this year.
Dr. Bill beside grave marker of W. E. Smith, his grandfather, for whom he was named.
From the Coon Rapids Enterprise (via the LVene Thomas Smith family history book)
Star Farmer Dies - Funeral Services Here Wednesday
Heart Attack Fatal to Well Known Farmer Sunday
Under the direction of the Rev. W.F. Clayburg, pastor of the Methodist Church at Carroll, funeral services for William E. Smith, of the Star community, were conducted at Coder's funeral home at 2 p,m, Wednesday afternoon. Mr. Smith died Sunday at the age of 70.
Pallbearers were Bernice McLaughlin, Bois McLaughlin, Leo Moylan, Conrad Lawrence, Ed Williams, and Roscoe Bowman. Special music was furnished by a Quartet composed of George Textor, Dale Textor, Doug Coder and Chas. W. Thomas. Mrs. Roswell Jordan accompanied them at the piano, Mrs. J. Thos. Rogers furnishing organ music.
Out of town relatives attending the funeral were Mrs. Lena Brown, of Scranton, Mr. and Mrs. Grant Ballard of Waterloo, Mr. and Mrs. Frank Barlett of Perry.
William Emanuel Smith, son of Michael and Nellie Smith, was born in Moline, Illinois, May 22, 1869, and died at his country home north of Coon Rapids on October 8, 1939, at age 70 years, 4 months and 16 days.
When he was a small boy he moved with his parents to Grand Mound, Iowa. At the age of 12 years he moved to Carroll County and made his home in this vicinity until the time of his death.
On May 11, 1904, he was united in marriage to Mrs. Ellen Preston Ballard and to this union were born nine children. Mrs. Smith and two sons preceded him in death.
He leaves to mourn his passing Willard, Irene, LVene (Mrs. Verle Thomas), Pauline (Mrs. Merl Bower), LeVerne, Maxine (Mrs. Orrin Hilgenberg), Bethene, one step son, Grant Ballard and two grandchildren, two sisters, Mrs. Lena Brown of Scranton, Mrs. Elsie Grapes of Boone, Nebraska; two brothers, Joseph Smith of St. Edwards, Nebraska, Robert Smith of Bakersfield, California, and one half sister, Mrs. Mary Mohr of Grand Mound, Iowa, beside a host of friends and acquaintances.
Families are Forever! ;-)


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Bill Beeman has been preparing to take probably the longest trip in his life. And he�s been around the world several times.
He and his son-in-law had packed up clothes, furniture, old golf clubs, books, dramas and comedies he had starred in, awards and citations and pictures of himself with dignitaries. Also, a snack or two (his appetite doesn�t gnaw at him anymore).
Maybe the trip won�t be all that bad, for he�s going home. But, home will never be the same as it once was. Still, he has to go home. His daughter, and others, tell him it is time. He is 82, and he, himself, knows they are right.
He and wife, Anna, have lived at Lake Lure for 22 years. During that time, he left a trail of splendid good humor.
Loyalty was his middle name, and friendship he placed right beside loyalty.
When he pulled away on Tuesday, Anna�s ashes were the last to be placed aboard.
He and Anna and their son and daughter spent a lifetime in Lakewood, Ohio, just west of Cleveland. He grew up there, a diminutive little fellow with a smile that stretched across his face like a rubber band. Today, he stands 5 foot 5 and weighs about 125 pounds.
In his youth, he became a ship�s boiler inspector and sailed the seven seas. He was good at his trade, made enough money to take care of his family, retired, heard about Lake Lure and moved there.
That was 22 years ago.
He and Anna bought a house on the side of Young�s Mountain, settled their handicapped son, Dan, in a nearby home for the handicapped. Their daughter, Ann Lee, had married and remained in Ohio.
The first time I met Bill Beeman was at a homeowners� party at Fairfield Mountains in Lake Lure. He and Anna had become separated at the gathering. I asked him how his wife was liking living in the South. His reply: �Well, she�s not a happy camper right now, but we�re working on it.�
They worked on it, and they worked it out.
Betty and I had started a newspaper, �The Breeze,� in Lake Lure. Beeman and I were talking again one day when I told him I was looking for someone who could do features on people and places in our area.
He said he�d like to give it a try. He got the chance, and it was like giving him the keys to a kingdom. With his winning personality, doors were opened; and, often he found himself across the table from the top leaders of an organization.
He and Anna ranged far and wide, interviewing and taking pictures. They would return home, and within a day or so, I would have a splendid accounting of their trip, along with pictures.
Recently, he told me that doing those stories was for him like getting lemonade at a track meet. He loved to get people to talk; and they loved to talk to this Yankee who came south and made for themselves a new home.
No husband to his wife was ever so attentive as he to Anna as she fought the perils of declining health, and then death. It was like being run over by an express train. He tried, but, he never got over it.
That�s why he went to Fairfield Mountains Chapel each Sunday morning to kneel outside where her ashes are stored and there, just the two, have another talk, to tell her again of his undying love for her, and try to dig himself out of that deep hole of perplexity.
So it was that the van pulled away last Tuesday, heading for Lakewood, Ohio.
And, it seemed that a saddened sigh breathed softly across the land.
Bill Williams is a former editor of The Gaston Gazette and has contributed to its pages for more than 61 years.


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Erik Manassy is the founder of Jets Twit, a blog dedicated to everything New York Jets on Social Media. [http://jetstwit.com/] Erik is also the founder of the Manassy Media Group, L.L.C.
- Vlad Ducasse and Nick Folk have entered the Twittersphere.
- Why is Leon Washington taking a run around the Jets Training facility in NJ?
- Erik Ainge speaks on twitter about his addiction. Here is the reaction from the twitter world.
- See which former Jets teammates were tweeting support for Chad Pennington after hearing about his torn ACL.
- Download Jets Twit Wallpaper for your iPad, iPhone, or computer. Also, if you own an iPad, check out these 3 great apps.
- Should ESPN.com get on board the twitter express?
- Steve Weatherford is training with Nick Folk. What position is number 9 trying out for this year? DE/LB? Check out the video and the picture he tweeted of himself.
For more on the Jets, Twitter, Facebook, and Erik, check out his blog Jets Twit, http://jetstwit.com/
Follow Brian @brian_bassett and Erik up on Twitter @e_man and @jetstwit.


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EverythingCU.com is thrilled to announce an innovative new breakthrough in making it easy for your new members to switch their previous accounts over to your CU! Our new eSwitchKit makes switching incredibly easy via secure email and organized with a personalized online checklist that both your member and your credit union can monitor for real-time status updates.
Making the switch to your credit union has never been easier with our new eSwitchKit!
See for yourself how easy and convenient it is by trying out the Demo!
The eSwitchKit makes it easy for your member (or your MSRs to help your members) switch their previous accounts over to your credit union. The member's information only needs to be entered one time, and the correct information is then sent to each vendor involved in the process, including Employer for Direct Deposit, previous Financial Institution for close account instructions, and for every ACH/Automatic Payment vendor as well as any vendors making automatic withdrawals via Debit Card.
The member is in control every step of the way, being able to decide which of these organizations are to receive account numbers, which organizations are to receive secure email communications, and which organizations are to receive printed and mailed letters.
- The most innovative switch kit in the industry brings the member an active, real time checklist with email alerts keeping the process top of mind and organized
- The member and credit union can access a Switching Checklist providing an up-to-the-second look at each step of the switch
- Member is alerted via email whenever a vendor responds with switching updates
- Full admin controls enables you to help your members through any sticking points
- SSAE 16 compliance and industry-standard 128-bit encryption
- Vendors can send messages back to the member in regards to switch status and details
- The eSwitchKit is the latest innovation from the same company that brought you the original Online Switch Kit in 2004 and Premium Online Switch Kit in 2011. More than 100 CUs nationwide employ these Switch Kits that have helped more than 23,000 members switch to their credit union
If you are currently using the Original or Premium Switch Kit and would like to upgrade, please contact me for your prorated upgrade pricing; via email: email@example.com or call me direct at 413-535-0621. For more information about the eSwitchKit or to place an order, visit the eSwitchKit Info/Sales page.
Initial feedback has been positive; feel free to let us know your thoughts and comments about this new concept in helping members make the switch to your CU!
Happy switching!


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HP LaserJet Pro M1536dnf Driver Downloads for Windows 10, 8, 7
"ijprinters.com" Provides Link Software and Product Driver for HP LaserJet Pro M1536dnf Printer from all Drivers available on this page for the latest version. We provide all drivers for HP Printer products, select the appropriate driver for your computer.
Compatibility & System Requirements
Windows XP 32bit / Windows XP 64bit / Windows Vista 32bit / Windows Vista 64bit / Windows 7 32bit / Windows 7 64bit / Windows 8 32bit / Windows 8 64bit / Windows 8.1 /Linux / Mac OS
HP LaserJet Pro M1536dnf Driver Downloads and Software for Windows
|HP LaserJet M1536 Full Feature Software and Driver
|HP Universal Fax Driver
|HP Universal Print Driver for Windows PCL5 (64-bit)
|HP LaserJet Firmware Update Utility
How to Setup Wireless HP LaserJet Pro M1536dnf
Printer HP LaserJet Pro M1536dnf Multifunction Printer using Downloaded Files:
- Switch on your computer system where you want to set up an HP LaserJet Pro M1536dnf Multifunction Printer driver.
- Remove your Cable Printer if the connected.
- Download the setup file from the above link if you didn't download them yet. Run the configuration file as administrator. It triggers to start the installation wizard.
- at the execution of this wizard, you need to connect USB cable in between HP LaserJet Pro M1536dnf Multifunction Printer as well as your computer system.
- So wait that as well as a link just when it asks you to connect. It will certainly identify the HP LaserJet Pro M1536dnf Multifunction Printer printer as well as go ahead to next step if all works out.
- Input the values for every step in the wizard and finish the mount.
- Now your printer is ready to use as the software of HP LaserJet Pro M1536dnf Multifunction Printer software installed successfully
How to Install Driver HP LaserJet Pro M1536dnf Multifunction Printer for Mac OS X
- Download your Type Printer Model in this site.
- When the Download is Complete, open the file name xxx.dmg in the downloads folder you Mac to access installer.
- Follow the on-screen instructions to complete the Installation
- When Prompted, close the installation software.
How to Install Driver HP LaserJet Pro M1536dnf Using the Wireless Connection
Use the HP Utility Software to Configure the Wireless Connection.
- After you shut the installment software, wait for the HP Utility software to open.
- Choose the name of your printer, and then click Continue.
- Make sure your network is provided on the display, click Yes, then click Continue.
- In the HP Utility wants to gain access to key "HP's Wi-Fi Network" in your keychain window, click Allow.
- When the Configuration Results screen displays, click Continue. then Click Add Printer
- Click the name of your printer. Ensure you choose the printer that has actually Bonjour listed under Kind.
- Click the Use or Print Using menu, and after that choose the name of your printer in the drop-down menu.
- Click Add to include the printer in the checklist. In the installer Add Printer window, click Continue.
- Comply with the on-screen directions to finish the printer configuration, and afterward click Done.


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$38.95 $70.00
The Puma Suede is one of the most recognizable Puma sneakers ever created. This simple design with fresh lines and Puma Formstripe was originally rele...ased in 1968, and is often customized with a pair of fat laces. In the 80s they gained popularity on the streets as the "go to" sneaker for b-boys. Read More
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Get the sneakers & goods you want, shipped to your part of the globe. Int'l Shipping details.


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Very excited and grateful to begin a new chapter in my life. The Massachusetts Institute of Technology has awarded me one of ten Knight Science Journalism Fellowships for 2015-2016. Relocating to Cambridge this summer. Will be taking classes at MIT and Harvard, conducting research and working on a book. Looking forward to university life and the change in scenery.
Very honored to be included among this class of amazing journalists that specialize in science, technology, health and the environment. MIT awarded me a fellowship to a science journalism workshop in March 2014. Many thanks to the Institute for continuing to support my work. Grateful for my family, friends, colleagues and mentors who helped and encouraged me over the past year.


text: It's amazing how many people cringe when they hear the word "workout." Many New Year's resolutions to get in shape go unfulfilled simply because the idea of huffing away on a treadmill seems so boring. And yet, many of these same gym-phobic folks have no problem with a quick dip in the pool. With just a little imagination, it's easy to combine a great cardio routine with the swimming pool. Here's a list for getting the most from your water aerobic workout.


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so nice to see our old pal BA........
Are you ready for some football? A Sundy night pre season party.
They don't have too much to show at LB'r regardless. I hope CC shows us something..
I'd be surprised if he doesn't have a solid game either. Even against a Steelers defense, it's all vanilla now. Plus he'll probably play past the time that the Steelers starters are.
Max Starks is dressed tonight but still no word on if he'll play.
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Sometimes you see something you really like, or are really proud of. We are happy to share with you news of our new Social Share function on afklcargo.com.
From February 7th to February 9th AFKLMP Cargo will attend the annual Fruit Logistica Fair in Berlin. Visit us on our booth, Hall 23 E-04.


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The Mystery Of The Orchard Plateau
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