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Wal-Mart Probes India Corruption Allegations
NEW DELHI--Wal-Mart Stores Inc.'s disclosure Thursday that India is among the countries where it is conducting inquiries into possible violations of the U.S. Foreign Corrupt Practices Act comes at a sensitive time for the U.S. retailer. Its planned expansion in India is already a controversial issue.
Wal-Mart operates a wholesale joint-venture in India with Bharti Enterprises Ltd. and has said it plans to open retail stores within two years, following the government's September decision to relax foreign investment regulations in the sector to permit supermarkets.
But there's still intense political opposition to allowing in foreign retailers. Critics fear they will snatch business away from the country's 12 million small-time shopkeepers.
Legal experts say Wal-Mart's internal probe of possible corrupt activities in India could give those opponents more ammunition to try to slow down or derail the entry of foreign companies, potentially compromising the market entry plans of Wal-Mart and other international supermarkets.
"The retail debate is still heated – there isn't a political consensus on it," said C. Raj Kumar, dean of the Jindal Global Law School outside New Delhi and author of a book called Corruption and Human Rights in India. "Clearly, this kind of information coming into the public domain won't go unnoticed."
In a statement emailed by Wal-Mart India spokeswoman Arti Singh in response to written questions, the company said it takes "very seriously" compliance with the FCPA, a U.S. law that bars American firms from bribing foreign government officials to obtain or retain business. "We will not tolerate noncompliance anywhere or at any level of the company. Our expectation is that each and every one of our associates will adhere not only to the letter of the law, but also to the highest standards of personal integrity," the statement said.
Wal-Mart declined to comment on the nature of the India inquiry, the specific allegations being probed, or whether Wal-Mart had notified anyone in the Indian government about the inquiry prior to the government's recent decision to change its foreign investment policies in September.
"As these matters are currently under review, it would be inappropriate for us to comment further on the specific allegations until we have concluded the investigations," the statement said.
Ms. Singh said the India inquiry Wal-Mart disclosed on Thursday is unrelated to allegations by a member of Parliament that Wal-Mart improperly funneled money into supermarkets in India even while regulations only allowed investments in wholesale businesses. The Finance Ministry's enforcement wing has been asked to investigate those claims. Wal-Mart has said it complies with India's foreign investment rules.
The Wal-Mart statement also said the company remains excited about growing its business "in one of the world's most vibrant economies" and praised the Indian government's decision to allow 51% foreign direct investment in supermarkets as "an important first step for the Government of India to further open this sector and strengthen the Indian economy. We are committed to complying with all laws and regulations and are in the process of implementing a number of specific, concrete actions to strengthen our compliance program in India."
In its disclosure Thursday in a regulatory filing, Wal-Mart said internal inquiries or investigations regarding allegations of potential FCPA violations had begun in countries including, but not limited to, Brazil, China and India. The company was already probing allegations of corruption in its Mexican unit and said it is cooperating with Mexican authorities in their investigations. Wal-Mart is also under investigation by the U.S. Justice Department and the Securities and Exchange Commission.
Anand Dayal, a New Delhi-based lawyer who is chairman of the anti-corruption committee of the American Chamber of Commerce in India, said many U.S. firms struggle with how to deal with India's endemic corruption. It's a huge legal risk, he says, and a barrier to entering the market.
"To be able to get business and keep it and fulfill your contractual obligations becomes a big challenge if you're operating in an environment as corrupt as India," Mr. Dayal told India Real Time.
Under the FCPA, companies can be liable even if bribes are paid by intermediaries such as consultants or venture partners, assuming the company demonstrated "willful blindness" to the illegal activity, Mr. Dayal said.
"If you buried your head in the sand, then you're still liable for the conduct of the intermediary," he said. "You have a certain duty to investigate – if you fail to do that, you're on the hook."
Mr. Dayal said Wal-Mart may be required under Indian law to disclose to local authorities if its inquiry winds up uncovering actual wrongdoing such as bribery by its officials or partners. That, he said, "could be very damaging in terms of their ability to enter the market."
In its regulatory disclosure, Wal-Mart said it can't predict the impact of corruption investigations in various countries or related shareholder lawsuits: "Although the Company does not presently believe that these matters will have a material adverse effect on its business, given the inherent uncertainties in such situations, the Company can provide no assurance that these matters will not be material to its business in the future."
Follow India Real Time on Twitter @indiarealtime.
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The Association for Foreign Investment
The Association for Foreign Investment is a non-governmental non-profit organization focused on support for foreign direct investment, development of the Czech business environment, export of investments and investment services, and cooperation between companies and the research sphere. Since its establishment in 1996, the AFI has comprised a group of renowned Czech and multinational firms providing services for investors on the Czech market as well as services focused on the export of investments abroad. The AFI closely cooperates with the national investment and business development agency CzechInvest, the Ministry of Industry and Trade and various other public and private institutions.

subset: commoncrawl


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"We the People…" The Preamble to the United States Constitution starts with that phrase. What does it mean? It is a phrase we hear often, but what does it mean? How do "We, the people" actually do anything together with one another, in a country as large and diverse as our country is? How do we maintain a sense of union over time? One way is through exercising shared responsibility for certain services the government provides.
These services are paid for through a system of taxation. What are the services that the federal government provides, and why should everyone in the country pay for them? This lesson will help you understand the government's role in providing some protections and services to all our country's citizens — and the reason we pay taxes to fund those protections and services.
You will explore the meaning behind some of the language in our Constitution and the common benefits that our federal taxes support. You will also research specific examples of services that are funded by federal tax revenues and debate whether these should be paid for through federal or state and local money.
Activity One
listen to the SchoolHouse Rock recording of the Preamble . Define the main phrases used (e.g. establish justice; ensure domestic tranquility) and discuss the services those phrases refer to in our society. Also discuss how these services are supported. Who benefits from them? How? Work with a partner or alone and use Charting the Constitution to record your thoughts.
Interactive Activity Charting the Constitution
Activity Sheet: Charting the Constitution
Activity Two
Use The Economics of Taxation page to identify additional examples of government services and to learn why these services are provided by the government. Where does each of the services fit in the list of Preamble statements you described? Make a list or discuss in a group the reasons for providing these services through taxes. Why should they be provided by the government, rather than private companies? What arguments can you make either in favor of or against the federal government providing them?
Activity Three
Work with a partner to research one of the federal programs listed below. Use the referenced fact sheets from the Catalog of Federal Domestic Assistance to summarize the services provided by the program.
Find the program you selected on the U.S. Office of Management and Budget's Budget Information for States page and use the spreadsheet provided in that document to find out how much money is provided for their state to manage the program.
- How do you think this program benefits people in your state?
- Who benefits from this program?
- Who pays for this program?
- Why should we use federal taxes — which are paid by all citizens of the nation — to fund the program you've selected?
- Safe and Drug-Free Schools Program
- Nutrition Program for the Elderly
- State Energy Program
- Coastal Zone Management Program
- 21st Century Community Learning Centers
- Unemployment Insurance Program
- Special Education Preschool Grants
Choose a format to present your arguments to the class. You can host a debate, write a speech, prepare a short presentation or create a poster or brochure arguing for or against federal funding for the program you selected. Keep in mind the issues you've discussed in this lesson: is it appropriate for the government to provide the service or protection you researched? If so, how should the government get the funds for it? If not, why not?
Discuss the following questions with your classmates.
- Why should the government provide services like the ones you researched today?
- Why can't or don't private businesses provide them?
- Why should all citizens of the country pay for services that are provided to states in different amounts?
- In your opinion does the government provide services that should be provided by private business? Explain your answer.
¿Disfrutaste esta entrada? Por qué no dejas un comentario abajo y continúas la conversación, o te suscribes a mi feed y obtienes artículos como este enviados a tu lector de feeds.


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Recent Posts
- Cultural Jihad – Can We Live Within Sharia, but Remain Christian?
- Costly but Free; Salvation and the Gift of Truth
- Societas Martyrum; Bearing Witness is the call of Baptism
- All murder is killing…. but not all killing is murder… It does make a difference!
- Inequality is the root of social evil… Inequality? Really??
- Living Faith! [or "Rules are not just for Monks!"]
- Bonds of Covenant give Strength for the Journey…
- Brothers and Sisters with EVERYONE??
- Follow Confessing Pilgrim on WordPress.com
Category Archives: Police
All murder is killing…. but not all killing is murder… It does make a difference!
I was rather disappointed recently when a generally well-respected Foxnews religious commentator, Fr. Jonathon Morris, quoted an infamous mistranslation of Scripture in his repeated reference to a particular Biblical commandment. He quoted 'you shall not kill' when, in fact, the … Continue reading
Posted in Christian Living, Christianity, Christianity, Ethics, Fox News, Guardians, Law Enforcement, Military, Monasticism, Pilgrim, Police, Spirituality, Uncategorized, Worldview Tagged Anglican, Bible, catholic, Christian, christian living, Equality, evil, monastic, persecution of christians, politics, Pope Francis, rome, Rule, Scripture, Spirituality, Twitter, walk, Witness 2 Comments


text: From 6 April 2016, if you employ an apprentice you may not need to pay employer Class 1 national insurance contributions (NICs) on their earnings up to £827 a week (£43,000 per annum). To be eligible for this relief the apprentice should be under 25 years old and be following an approved UK government statutory apprenticeship scheme. If the apprentice meets the conditions, then the employer needs to have evidence to allow them to apply the relief, by adjusting the employee's NIC category. The evidence required will be either a written agreement between you, the apprentice and a training provider, which meets the conditions, or in England and Wales, evidence that the apprenticeship receives government funding. When the apprenticeship stops or the apprentice turns 25 you will need to start paying the relevant NICs. For full details visit the link below. The relief does not apply to employee's NICs, it is only the employer who benefits but the employee's entitlement to social security benefits will not be affected. Internet link: GOV.UK


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This week our newest franchise owner has had all his expectations realised as to why he joined Apollo Blinds rather than setting up his own independent blinds company.
Neil Redpath, who owns Apollo Blinds Lancaster, has only been trading a couple of weeks but he's been racking up the orders – even in the face of stiff competition – and it's all because of one simple thing.
He is using our customer care pack as the vanguard of his sales strategy and it's the first thing he shows every customers. The pack covers the guarantee on all our products, advice on how to maintain our blinds and details of all the safety features available – which are of particular interest in homes where children play or visit.
And simply by showing them the pack first, Neil is securing orders because customers are so impressed with the level of professionalism of his franchise company in comparison to local independent companies and they want the peace of mind that only a brand like Apollo Blinds can offer.
It's such a simple but powerful example of why Apollo blinds stands out from the crowd.


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Kids - Girls 8-14Y
Comfy, stylish and bursting with vibrant colors and charming prints. We have clothes and accessories for your girl's every need. From the season's latest looks to timeless classics, there's something for every school day, holiday and adventure.
Check our Facebook page (hi, everyone!) you can find more products of urban inspiration on our @Janatexonline Instagram page and our @Janatexonline Twitter account, and don't forget to pin your favorites pieces @Janatexonline Pinterest account
JT is owned and operated by JANATEX, the awesome app that helps you shop the hot new products. Download it for free for iPhone and Android.


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Join Apple® business experts for our new series of short, on-demand seminars. Learn how Mac® computers with OS X® Mavericks can be deployed, managed, and secured to support employees in businesses of all sizes.
On-demand seminar details
Discover the business benefits of OS X Mavericks, including disk encryption, data protection, enhanced SMB support, and improved Mobile Device Management (MDM).
How to manage your Mac with the same configuration profile technology and Mobile Device Management (MDM) used to manage your iPhone® and iPad® devices.
How to integrate the Mac with your existing Microsoft infrastructure. See how Mac systems can easily work with your Active Directory, Microsoft Certificate Authority, and existing file servers.
How to leverage Mobile Device Management (MDM), configuration profiles, and directory services to deploy a Mac without imaging, while still following your organization's standards and policies.
Learn how to integrate Mac with Exchange, Lync, Sharepoint, and other services in your existing Microsoft environment.
What's new in FileVault® 2 from an enterprise standpoint. Learn about key escrow, rotation, and management functions.
All short modular webinars will be ten minutes or less.
Apple, the Apple logo, Mac, iPad, iPhone, FileVault and OS X are trademarks of Apple Inc., registered in the U.S. and other countries. Other product and company names mentioned herein may be trademarks of their respective companies.


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While normally we try not to indulge the green-eyed serpent, we confess to being a bit jealous that our cards may be having a more glamorous summer than we are.
The cards that were delivered to a cool restaurant/boutique nestled in the Napa Valley? Sure, we'd love to join for a glass of crisp Chardonnay. Or the shipment that just went to Alaska last week? We, too, are raring for adventure in the northernmost state.
But for sheer exclusivity, the cards that flew to Fishers Island, NY (above), set a high bar. Fishers Island, situated at the entrance of Long Island Sound, is the kind of classic high-WASP-at-leisure place that seems staged by Wes Anderson, with quirky locals, rustic-chic amenities, and a collection of windswept lighthouses. Or so we hear — unlike our cards, we've never been.
Fortunately, our cards are keeping fine company in Fishers Island. They are staying at the CJ Laing store (above), a great Palm Beach label (see their fabulous stuff ) that popped up on Fishers Island for the summer season.
We adore the easy, beachy look that they created for the store. A stand-out is the wonderfully sculptural counter (above), made by the designers themselves, from driftwood collected nearby.
When CJ Laing approached us about selling J.Falkner cards in their pop-up store, our enthusiasm got the best of us. Not only did we design some cards exclusively for them (above), we also created a logo that they used on hangtags and signage (below). What can we say? We just can't resist a good nautical theme.
While some cards were a limited release for Fishers Island, we have a nautical collection available at retailers across the country, and .


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Chrismukkah is over at our mixed-marriage residence. Please ignore those lingering decorations. It's time to call out just a few of the Santa (and Hanukkah) successes of the 2012 Holiday season.
Disney Apples To Apples – Surely, you have played the adult-targeted version of this game at a party or two – possibly under the influence of an adult beverage. "Disney Apples To Apples" down-ages this word association game so the whole family can participate and integrates pictures from almost every Disney property – including Parks, Pixar, Princesses, and tween TV. We have been playing this non-stop since Hanukkah and has become an instant favorite for our 6-year-old.
Star Wars Princess Leia Fashion Set – Most parents of Disney Princess-loving girls have spent much time helping dress the rubber-dressed, Polly Pocket-esque Disney Princess mini- figures. This Disney Parks "exclusive item," also available on Amazon, gives Princess Leia the Disney"fashion set" treatment with a slew of clothing and hairstyles from different 'Star Wars' films. No matter how hard those rubber clothes are to put on, I will gladly support my 6-year-old's interest in this property.
Lite Brite LED Flatscreen – Lite Brite lives on! A staple toy of my 80's, this toy has been downsized to an era-appropriate "LED Flatscreen." It still comes with the same multicolored pegs we know and love (yet hate to step on) as well as the black slip-in sheets to create designs.
LEGO® DUPLO® Creative Cakes – My two year old loves two things: Getting her hands in my older daughter's LEGO Friends and celebrating birthdays – fake or not. This DUPLO kit keeps her away from her big sister's creations while letting her have some birthday make-pretend play at the same time.
Melissa & Doug Slice and Bake Cookie Set – This playset lets kids "bake," "decorate," and "serve" cookies. My children have had their eyes on this toy since seeing it at a friends' house, and I was happy to add a solid wooden toy set to the mix.
MindWare Pattern Play – Nothing beats some offline, old-fashioned block play. The Pattern Play set comes with 40 rainbow-colored blocks to assemble. Just choose a pattern card design to replicate and fit it into the wooden tray. While I am sure there is an "app for that," it is nice to see my daughter disconnecting from the screen for a while.
Cinderella Toddler Doll – My two-year-old can often be seen swaying through the house warbling her rendition of Cinderella's "A Dream Is A Wish Your Heart Makes" in her sister's flashing "glass" slippers. So, yeah, she loves her Cinderelly. Instead of a Barbie-style doll, Santa brought her a larger-sized Cinderella Toddler Doll. While it may not exactly align with the story – Cinderella wasn't exactly wearing her crown and blue dress as a toddler – I don't think that is going to stop her from carrying it with her everywhere she goes.
LEGO Friends Adventure Camper – The LEGO Friends argument is played out at this point, but my stance is "if it gets my girls into the LEGO brand, I am down." This was one of the most enjoyably intricate sets we have built, and temporarily left last year's camper-gift-from-Santa (Barbie Sisters Family Camper) in the dust.
Journey Girls Wheelchair and Crutch Set – The rite-of-passage know as American Girl Dolls has fully infiltrated our house. It's a great to have brands like Journey Girls that offer cheaper 18" doll accessories. This wheelchair and crutch set has been a hit on the block and a central part of our daughter's American Girl playtime since Medical Orderly Kriss Kringle delivered it December 25th.
Fisher-Price Little People Disney Princess Songs Palace – Fisher-Price's classic Little People brand meets the ubiquitous Disney Princess brand in this musical dollhouse-style toy. My two-year old has already spent hours with this toy, warming up for her eventual full-fledged Disney Princess obsession.


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David Silva has emphasised the need for patience from Manchester City fans ahead of the crucial Champions League clash with Real Madrid on Wednesday night.
The Premier League champions enter the fixture as the bottom-placed club in Group B and face almost certain elimination from the competition having collected just two points from their opening four games.
Silva, though, highlighted the club's status as relative newcomers to the competition as a means for keeping expectations grounded and pointed to external pressures from some sections.
"Three seasons ago we were fighting to qualify for the Champions League and now they demand that we win it," Silva told Radio MARCA.
"People have to be patient. We know that we should have played better in Europe so far. All we can do is look to the future. We're going to play to win, although we know that Madrid is looking to win too.
"Manchester City and Real Madrid are quite similar teams, although Madrid has Champions League pedigree and we're just starting out.
"Madrid and [Barcelona] are the favourites to lift the Champions League trophy, but let's not forget about Bayern or Chelsea."
The 26-year-old was keen to underline his happiness at City and his desire to add to the honours he has already collected at the Etihad Stadium.
"I don't feel like the leader, just another member of the team," he continued. "When I play I feel important. Work is good here and I have a quiet life, that's why I signed a new deal.
"I'm very happy in Manchester, happy to have won the Premier League, but eager to win the Champions League."
Silva was applauded off the field by the Real fans in September's fixture at Bernabeu following his contribution to the recent successes of the Spain national team, and the midfielder thanked those concerned for the gesture.
Silva added: "To be applauded at a stadium like the Bernabeu is great, that's why I'm very grateful to the Real Madrid fans."


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EcoCable® Mini is the next generation of 300 V cables. By combining better performance and minimum environmental impact, EcoCable Mini uses its mPPE insulation and jacketing to provide all of the advantages in a smaller, lighter cable.
EcoCable Mini Features
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This picture is representative only and may not match the specific configuration of the product listed on this page. Please refer to the product specifications for more information on this part number and its exact configuration.


text: This thesis focuses on the Additively Weighted Voronoi diagram. It begins by presenting the history of the diagram and some of the early algorithms used for its generation [OBSC00, Aur91]. The paper then addresses the more recent incremental approach to calculating the diagram, as seen in the 2D Apollonius Graphs (Delaunay Graphs of Disks) package of CGAL [KY06]. Next, the algorithm of Boissonnat et al. [BD05] for calculating Convex Hulls is presented. We then apply the predicates presented by Bossonnat to the CGAL implementation of the AW-Voronoi diagram, and the results are discussed. The main contribution of this paper results in predicates of the AW-Voronoi diagram, with a lower algebraic degree which also handle degeneracies in such a way as to produce a conical result.


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chairman's welcome
H. Terry Hancock
Happy New Year. As the newly elected Chairman, I want to briefly introduce myself and tell you a little about what is going on with the Board.
I am a lifelong resident of Baltimore County and graduated from the University of Baltimore. I am the managing partner of the East Coast operations of Clifton Gunderson LLP. I have been on the Board of Public Accountancy since 2006 and follow a string of very capable Chairs—I am proud to have served with them. Prior to joining the Board, I was very active with MACPA and served as its President from 1997 to 1998. I am very proud to be a CPA and still get chills when I think about the day that I learned that I passed the exam. My MACPA license plate number is CPA 00001. That's probably more information about me than you need…or want.
Last year the Board took on a revamping of the CPE regulations for Maryland. We made a complete overhaul with the goal of bringing the rules to the present day and making CPE easier to obtain and the rules easier to understand. I believe that we accomplished our goal.
The new rules are posted on the Board's website. Take a look at them if you haven't already.
Some of the things we are looking at this year are:
In closing, I'd like to tell you how I approach issues. I follow two simple rules:
peer review and the individual cpa
Many licensees continue to have questions about their responsibilities to have a peer review in order to renew their license. Licensees have already received or will soon receive a supplement to the license renewal application regarding peer review. (Note: Licensees on inactive status do not need to report a peer review.) The supplement presents four options that guide licensees in providing the work situations that apply to them. These options are presented and explained below.
Further information on peer review is available.
Peer reviews performed for Maryland licensees are required to be conducted in accordance with the standards established by the AICPA and performed by a peer review program approved by the Board.
Option 1
This option states, "I work for one of the employers listed below and I have not performed peer review mandated services since October 1, 2005 outside the scope of my duties with my employer. I am not required to report a peer review."
Most licensees, including sole practitioners, can check this option. In the course of their employment with non-CPA firms, licensees do not perform audit, completion or other peer review mandated services that constitute certified public accountancy for their employers. They are also asked to describe their employment (private industry, government, etc.) and provide the state in which their employer is located.
Option 2
This option states, "I work for one of the employers listed below and I have performed peer review mandated services since October 1, 2005 outside the scope of my duties with my employer. I am required to report a peer review."
This option applies to those licensed CPAs who perform work outside the scope of their employment that involves attest or other peer review mandated services.
The licensee is required to provide the name of the peer review organization (administering entity) that performed the licensee's peer review, the date of or expected date of the peer review acceptance letter and the type (engagement or system) of peer review. The license is required to describe the employment type of his or her full-time job.
Option 3
This option states, "I work for a CPA firm and although I have performed peer review mandated services since October 1, 2005, I have not performed peer review mandated services outside the scope of my duties for my employer. I am taking the benefit of the peer review performed for my employer."
This option applies to those licensees who perform attest or other
peer review mandated services within the auspices of their employer. The Board has determined that licensees in this category can claim the benefit of the peer review performed for their CPA firm and do not have to have a peer review done individually.
So that the Board can verify that the licensee is eligible to receive the credit for the firm's peer review, the licensee is required to provide the name of his or her employer and the Category and Registration Number of the employer's Maryland firm permit. If the licensee's firm is located in another state, the licensee is required to indicate that the firm does not have a Maryland firm permit and provide the state in which the firm is located.
Option 4
This option states, "I work for a CPA firm, but I have performed peer review mandated services outside of the scope of my duties. I am required to have an individual peer review. I am reporting my peer review below."
Although similar to Option 2, this option applies to those licensees who perform attest or other
peer review mandated services for their employer (a CPA firm) and also provide these services outside the scope of their employment. The licensee can claim benefit for the work performed for the CPA firm but also must have an individual peer review performed for the work done outside his or her responsibilities to his or her employer.
In addition to the information about the licensee's employer, as described in Option 3, the licensee is required to provide the name of the peer review organization (administering entity) that performed the licensee's peer review, the date of or expected date of the peer review acceptance letter and the type (engagement or system) of peer review.
A Year of Newsletters
This issue of The Account Balance marks our first full year of publishing our quarterly e-newsletter! We're very pleased to have gotten this new communication initiative off the ground, and hope you've enjoyed reading. We strive to keep all information relevant to you, our licensees and exam applicants. If there's a topic you'd like to see covered, feel free to email us at firstname.lastname@example.com. Read back issues of The Account Balance, and thanks for helping us protect the consumers of Maryland!
Thank you, chairman chambers!
The members of the Board, its staff and the Department of Labor, Licensing and Regulation want to thank former Chairman Tom Chambers for his more than six years of service on behalf of the citizens of Maryland and the CPA industry.
Chairman Chambers served on the Board from July 2003 to December 31, 2009.
During his time on the Board, he served as the chair of the continuing education and peer review committees.
He had served as chairman of the Board since July, 2008. He now returns to his practice in Denton, MD. Best wishes, Tom!
legislative updates
The legislative session began on January 13, 2010. The Board has submitted the following proposals:
Upcoming Regulations
The Board has several regulations in development that are sure to interest you. Take a look:
All three regulations are published in the February 12, 2010 edition of The Maryland Register, with a public comment period open for 30 days after that. Anyone wishing to register a comment is welcome to attend the March 2, 2010 meeting. The Board looks forward to taking final action at the April 6, 2010 meeting. The proposed regulations would then take effect on May 3, 2010.
New Transfer-of-Grades Regulation Now Active
An amendment to COMAR 09.24.01.05 went into effect on December 28, 2009 and impacts practitioners from other states wishing to apply for a Maryland license via transfer of grades. The two major changes are as follows:
If you have questions about this regulatory change, feel free to contact the Board at email@example.com.
Missed the last issue of The Account Balance? Read it here.
Welcome, elizabeth gantnier
The Board is pleased to welcome new industry member Elizabeth S. Gantnier, Director of Quality Control for Stegman & Company in Baltimore. When she is not working with clients, she is a national instructor for the AICPA on topics including fraud, accounting and auditing as well as SEC-related topics and internal control. Additionally, she has been a nationally recognized CPA Review instructor. Liz is a panelist on the national AICPA continuing education videos on SEC reporting, forensic accounting, and understanding the new risk-based auditing standards. She has been a recipient of the AICPA's Outstanding Discussion Leader Award for several years. She is a member of the Professional Practice Executive Committee for the Center for Audit Quality as well as a past member of PCAOB's Standing Advisory Group.
October-november exam results
Congratulations to all successful 4th-quarter CPA Exam candidates! A total of 115 candidates passed the exam, bringing the total for 2009 to 383. The success rate for 2009 represents a 31.6% increase from 2008. Good luck to our candidates in 2010!
View the pass list.
Maryland candidates sat for 996 examination sections in the 4th quarter. Candidates performed best on the Regulation section of the exam with a 53.2% pass rate. Passing rates for the other sections of the exam were Audit and Attestation (51.5%), Financial Accounting and Reporting (50.8%) and Business Environment and Concepts (46.1%).
Successful CPA Exam Candidates Since the Launch of Computer-Based Testing
* Successful candidates from the May 2004 launch date to December 2004
2009: it's been a busy year!
Let's take a look at 2009's statistics:
Exam Sections Registered
Exam Applications Approved
Exam Applications Denied
License Verification Requests
Eligible CPA Exam Candidates
Original Licenses/Permits Issued
Applications for CPA Exam Eligibility
Maryland Original Licenses
Examination Applications Processed
Reciprocal Original Licenses
Original Firm Permits
As you can see, exam applications are a huge part of the Board's business. We're excited by all the new professionals entering the CPA world, and welcome all our new licensees.
Reminders to Exam Candidates
Please remember that you cannot submit your exam application until all your grades have posted to your transcript! We are unable to process your exam application without a complete transcript. Be patient, check your transcript, and send it to us once your final grades have been added.
When you pay your exam registration fee online, please remember that you paid it! If you don't recall making the payment and then dispute the charge with your bank or credit card company, you will be required to remit the correct payment before you will receive your Notice to Schedule. The charge will show up on your statement as "MD DEPT OF LICENSING." No receipt will be emailed to you—should you anticipate needing one, please print your payment confirmation screen. The Board takes non-payment of exam registration fees very seriously and is not responsible for any delay in exam registration that results from your error in record-keeping.
Where Are My Exam Scores?
Many CPA Exam candidates have called or e-mailed the Board to inquire, "Why is it taking so long to receive my exam scores?"
Many procedures are involved between the time you finish the exam and when the Board notifies you that your score is available. After you complete the exam, Prometric transmits the examination to the AICPA grading service. The grading service evaluates the exam and issues a score to NASBA, the examination vendor. NASBA then transmits the scores to the Board. The Board, usually within 24 hours, transmits your score notice to you. Each step in this process takes time, during which standard quality control procedures are applied to each and every examination.
There are several possible reasons why some scores are released faster than others. If psychometric analysis is required, for example, the scores of all candidates who took a particular examination version (there are multiple formats of each exam section)—whether passing, failing, or on the cusp (several points below or above 75)—are held until the analysis is completed. For those who take
AUD, FAR, or REG, the "second reads" of written communication responses may also be a factor. "Second reads" are additional reviews of essays for candidates whose scores are close to passing.
Scores are reported by the AICPA to NASBA in two waves during each testing window. Usually scores are reported beginning the third week of the month after the start of a testing window, e.g. scores for exams administered in January 2010 are expected to be received by the Board beginning the week of February 15-19 2010; the Board should begin receiving scores from exams administered in February 2010 by the week of March 15-19, 2010. All scores from the January-February test administrations are expected to be received by the first week of April.
Score reporting in waves means that candidates who test in the first month of a testing window may qualify for earlier receipt of scores, depending on the examination content administered to them, the examination volume, and the distribution of examinees within the testing window.
Focus on the Board: Thomas J. (Tim) Murphy
Meet Linda Rhew
Administrative Officer Linda Rhew is the glue that holds the CPA Board office together. She joined DLLR in August 2000 as the Exam Coordinator for CPA as well as the five Design Boards. In June 2006, she moved over to CPA full-time and has been keeping everyone in line ever since. Her job description is varied, but includes supervising the licensing process, coordinating exams, problem-solving, and reviewing all applications that come through the office. She also makes sure the office is suitably decorated for each holiday or season. Prior to coming to DLLR, Linda worked as a stay-at-home mom to her four kids. She volunteered as a classroom mother and helped organize field trips and coordinate volunteers for holiday programs. She lives in Towson with her husband, brother, dog, and two cats. When she's not keeping the CPA office running smoothly, she enjoys camping, crocheting, and spending time with her family and friends. Linda wakes up every morning with a smile, and encourages everyone to do the same.
Meet Barbara Hardy
Board Members
H. Terry Hancock, CPA, Chair, Industry Member (Baltimore County)
Elizabeth S. Gantnier, CPA, Industry Member (Frederick County)
Muhammed A. Khan, CPA, Industry Member (Baltimore County)
Thomas J. "Tim" Murphy, CPA, Industry Member (Prince George's County)
Raymond C. Speciale, Esq., CPA, Education Member (Frederick County)
Ella H. Pierce, Consumer Member (Baltimore City)
Marjorie A. Root, Consumer Member (Frederick County)
Division Personnel
Stanley J. Botts, Commissioner, Occupational & Professional Licensing
Harry Loleas, Deputy Commissioner, Occupational & Professional Licensing
Department of Labor, Licensing and Regulation / Maryland Board of Public Accountancy / 500 N. Calvert Street / Baltimore, MD 21202
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Carrie Prejean's breasts are A-OK -- just ask the Bible.
The pageant queen said in a Christian publication that her much-discussed breast implants don't conflict with her equally hyped Christian faith, telling Christianity Today the decision to pump up her cup size was "personal."
"I don't think there's anything wrong with getting breast implants as a Christian," Prejean told the magazine, which advertises itself as a publication of "Evangelical conviction."
U.S. & World
"I don't see anywhere in the Bible where it says you shoudn't get breast implants," said Prejean, 22.
The ex-Miss California was kicked off of her pageant pedestal in June after she shot to fame for her controversial anti-gay marriage answer during the interview portion of the televised Miss USA pageant.
Since her ejection from the Miss USA organization, a so-called solo sex tape of Prejean -- as well as a rumored collection of some 30-plus nude photos and other sexy footage -- has emerged, prompting Prejean to defend herself on the national TV circuit.
"There is a video out there of me. i was really young and immature. It was the worst mistake of my life," she told the magazine.
Prejean will soon release her new book, "Still Standing."


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Murda Mook & T-Rex Clown On Reed Dollaz Deal! "With That Small a$$ Tv You Had. F*ck Is Wrong With You". Plus Says He Will Battle Math For $4900
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From CMS:
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"rather (a) solicitation by a licensed insurance entity/agent/broker seeking to assist and enroll individuals in the PCIP program or other insurance products."Pre-existing Condition Insurance Plans -- PCIPs for short -- were created under federal health care reform. They're a good option for people who have a problem getting insurance due to a pre-existing medical condition. Here's our official, real website that explains more about Washington's PCIP program.
Not in Washington? Here's the official federal PCIP site.


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Christ Is Risen!
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...if you would like to start a thread about whether monogamy is taught in the Bible I will join in with some thoughts.
It is true that the early Christians did NOT condemn polygamy, and that the church did later on. In Jewish practice prior, it was not condemned.
My wife has allowed me to be a real "head" of her, as Christ is the head of the church. She knows that I really try to find truth and implement logic, history, and "try my best". She has asked me about polygamy before, and what I thought about it. I said sarcastically "hah, is this a trick question", but she was really serious. After a couple hour conversation, she told me if I felt the calling for another wife (not on paper but in faith for legal reasons) that she would support me completely in that decision.
If a man should be allowed to have more than one wife, then women should also be allowed to have more than one husband - for in Christ, there is no longer male or female. Do (concede) unto others as you would have them do (concede) to you...
Quote from: BrotherAidan on January 22, 2013, 10:25:32 PM...if you would like to start a thread about whether monogamy is taught in the Bible I will join in with some thoughts.Here it is. This interested me as well. My thoughts are that monogamy is never explicitly taught in the Bible, with polygamy never officially being condemned. However, if one reads the Bible very closely, there may be certain passages that implicitly allude to monogamy. That being said, I've especially noticed that passages which use marriage in a way to teach a spiritual lesson and/or express something godly ALWAYS seem to be monogamous--take Song of Solomon for example (an allegory praising God's relationship to the Church), it expresses a monogamous relationship, and we know that neither of the parties had any other spouses because they are described as being virgins. Secondly, the Creation story. We know that in the beginning--before mankind had fallen--that when God sanctioned the first sexual relationship (Marriage I guess), it was between a single man and single woman. God's words are that I will make him a "helper" not "helperS"--although to be fair, I don't know if the Greek word is plural or not. Whereas now on the other hand, polygamous relationships are NEVER used in such a godly, special way to convey anything Sacramental or spiritual, but rather seem to only be mentioned in a lower, earthly sense. We see rules for polygamy and then we merely just see examples of people who had polygamous relationships--and oftentimes, bad things happen precisely because of their polygamous relations. Solomon is probably the greatest example of this. You also have Abraham who angered God by having sex with her maidservant--although to be fair, it could be argued that he was guilty for not having faith that God would follow through and allow his barren wife to become pregnant opposed to having sex with someone other than her. Either way, having sex with someone who isn't your wife is given a negative stigma due to this story. Going farther, you then have the fact that probably the most Saintly, ethically-developed, Christ-like figure in the entire Old Testament is monogamous. The figure I'm referring to is Joseph--as far as we know, he only had one Egyptian wife that was given to him, and we don't see anything else to suggest that he had anyone else.What are your thoughts?
9 "If my heart has been enticed by a woman,and I have lain in wait at my neighbor's door;10 then let my wife grind for another,and let other men kneel over her.11 For that would be a heinous crime;that would be a criminal offense;12 for that would be a fire consuming down to Abaddon,and it would burn to the root all my harvest."Job 31:9-12These should be explicit enough. There's probably more in the Wisdom of Sirach or Solomon.
Those are interesting, but it doesn't seem to have made it into law? Does the New Testament speak to this at all? How did the Christian world get to the point of accepting monogamy as a standard?
God hates polyandry but is quite ok with polygamy .
That's my impression.
And patriarchy is sacred.
Quote from: Irini on January 24, 2013, 02:52:38 AMThose are interesting, but it doesn't seem to have made it into law? Does the New Testament speak to this at all? How did the Christian world get to the point of accepting monogamy as a standard?1 Corinthians 7:2.
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Share The chronic disease epidemic of the 21st century. The role of Medical Nutrition Therapy (MNT) has been found to be crucial in preventing diabetes, managing existing diabetes and preventing, or at least, slowing the progressive rate of diabetes complications. So as can be seen, MNT is vital at all levels of diabetes prevention and forms a cornerstone to diabetes …Read More »
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Agatic Agatac (GK280) condenses the intensity of this popular designer's vision into a small piece of her coloured imagination, barely contained in the classic Swatch format. A series of mosaic-shaped, rough squares of colour, carefully cherry-picked and assembled to evoke feeling, sits along a yellow plastic strap. Almost scratchily inked, the squares have a crayon quality that leaves space in the midst of intensity and summons thoughts of childhood. The dial is inked in the same print, and the hands are a delicate, ladylike pink. The work offers ample evidence of the artist's gift for colour and her knack for the visually surprising.
Product Details
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- Plastic
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Lawmakers: CDC to have student concussion protocol
(AP) -- As awareness continues to grow about sports-related concussions among student athletes, two New Jersey lawmakers say it's time for schools to start following nationwide protocols governing such injuries.
U.S. Sen. Robert Menendez and Rep. Bill Pascrell announced Tuesday that the Centers for Disease Control and Prevention agreed to study and develop national guidelines for managing sports-related concussions for student athletes.
Menendez and Pascrell, both New Jersey Democrats, had sponsored legislation, which passed the House but stalled in the Senate, that would have made such protocols mandatory. Several states, including New Jersey, have laws requiring a physician's approval for a student to return to sports, but Pascrell said there needs to be nationwide guidance for schools and youth sports programs to follow.
"The science may be changing, but that's no excuse for not establishing a protocol," Pascrell said, referring to differing scientific findings on concussions. "We're close to that for our soldiers, we need to be even closer for our children."
Stressing that "every concussion is brain damage," Pascrell said 41 percent of student athletes who suffer concussions return to playing too soon, sometimes with serious or even fatal consequences.
The CDC will convene a panel of experts to define the scope of the protocol, review existing literature, review the current state of science on concussions and have protocols ready for distribution by fall of 2014, according to Pascrell.
"Sports are a great way for kids and teens to stay healthy and this project will help us continue the important work in traumatic brain injuries in sports and other activities," said Dr. Linda C. Degutis of CDC's National Center for Injury Prevention and Control. "CDC's new initiative on pediatric guidelines will work to improve diagnosis and management of brain injuries in younger children and teens who are injured on or off the playing field."
About a dozen states, including New Jersey, have rules related to concussions and brain injuries among student athletes, according to the National Conference of State Legislatures. Other states are considering similar measures.
Concussions are caused by a blow that forces the head to move violently. They can affect memory, judgment, reflexes, speech, balance and muscle coordination and the symptoms become worse if not properly treated. Young people, particularly girls, are more susceptible to long-term repercussions than adults.
Pascrell started pushing for legislation after the October 2008 death of Montclair High school football player Ryne Dougherty. Dougherty reportedly sat out three weeks after suffering a concussion but was cleared to return to playing after taking a test. He collapsed after making a tackle his first game back, and died after suffering a brain hemorrhage.
For years, the CDC has been working on the issue of sports-related concussions, and developed materials for coaches on steps to take if they think a student athlete suffered a concussion. Those steps include removing the athlete from the game or practice, and then having them evaluated by a health care professional with experience in concussions. The advice also suggests not returning the athlete to play until the health professional says it's OK, and telling the student's parents what happened.
But Tuesday's announcement represents something broader. The CDC is putting together an expert panel to discuss possible pediatric guidelines for doctors on how to best diagnose and treat concussions that occur not only on the sports field but also from car accidents, falls and other causes. That might include a look at the type of assessments currently used, although exactly what the panel will examine hasn't been decided.
The announcement was held at Nutley High School in New Jersey, where athletes say the school has adopted a strict policy in recent years on monitoring concussions.
Seventeen-year-old Andre Hamlin has been playing football since he was in the third grade. Now a senior on the football team, he said he's noticed a major change in recent years, with coaches making awareness and testing for concussions mandatory.
Hamlin said all student athletes take a computerized "impact test" of word problems and other questions that test brain function and must be cleared by a doctor before starting any sport.
He said awareness of concussions is now common and that coaches tell players how to avoid concussions by keeping their heads up during football plays.
"It's something that's present throughout the season, our coach emphasizes it," Hamlin said. "If you see a player put their head down incorrectly it kind of gets your skin crawling, `cause that's how you can get a concussion. We tell the younger kids: put your head up, and stay safe out there."
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Before the 2009 draft was even over, Baseball America was already looking to the future. After attending numerous high school showcase events and researching 18 summer college leagues and the collegiate national team, our picture of the 2010 draft class began to take shape. Like this year, when 11 of the first 15 players selected were pitchers, the strength of next year's class appears to be on the mound. Over the past 20 years, there have been just four drafts where 10 or more pitchers were taken within the first 15 picks, and the 2010 draft could mark the first time it's happened back-to-back. … The 2010 draft is still nine months away and many things can (and will) change between now and then, but the charts above provide the first snapshot of the top talent for next year's class.
LHP Bryan Morgado was the Sox 3rd round pick in the 2009 draft but didn't sign.


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The 'Stache Report is coming at some point, but in the mean time, let's talk about the man to the left. What was your favorite Romeo Crennel mishap last night? Think long and hard, cause chances are you are forgetting some. Comment away until the 'stache weighs in.
(Yes, this post is in many ways designed purely to bump the OSU post off the main screen as a way to help I Want to Fight Tom Brady stop thinking about the game)


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Many debates and exchanges have shaped Latin American poetry over the years. A number of its most powerful movements are expressions of cultural and political conflicts surrounding the evolution of Latin American and national identities. Although there are examples of poetry from this region dating back to the pre-Columbian era, it was not until the 19th and 20th centuries that Latin American poetry took its place on the world stage.
Use the links below to discover some of Latin America's most notable poetic voices:
Ruben Dario (Nicaragua) – Considered the father of the Latin American modernism movement, Dario fused traditional poetic style with new innovations in imagery and rhythm.
Gabriela Mistral (Chile) – Gabriela Mistral was the first Latin American author to receive the Nobel Prize in literature; as such, she will always be seen as a representative figure in the cultural history of the continent.
Pablo Neruda (Chile) – One of Latin America's most prolific and well-known poets, Neruda led a life charged with poetic and political activity. He received many prestigious awards throughout his lifetime, including the International Peace Prize and the Nobel Prize for Literature.
Octavio Paz (Mexico) – Often nominated for the Nobel Prize in his lifetime, Mexican author Octavio Paz enjoyed a worldwide reputation as a master poet and essayist.
For more Latin American poetry resources from Doherty, see our poetry month board on Pinterest.


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'Awakened' In Development at Phosphor Games from Former Midway Chicago Members
When Midway went bankrupt, the team at Midway Chicago were forced to halt production on a super-powered title known as "Hero." Since then, a number of ex-developers from the windy city formed Phosp
When Midway went bankrupt, the team at Midway Chicago were forced to halt production on a super-powered title known as "Hero." Since then, a number of ex-developers from the windy city formed Phosphor Games, and began working on a new game that shares the original Hero vision: entitled Awakened. In a lengthy interview with Gamasutra, Phosphor head Chip Sineni has gone into detail regarding his new team's creation.
Hero was an open-world superhero game that began production in 2006, long before titles like Prototype and inFamous. The team had been working hard as rumors of closure circulated, and Sineni claims that "for the longest time everyone was in denial that Hero wouldn't get made, somehow."
Once Warner Bros. bought Midway's assets, the team was left with nothing. "We just totally started over," Sineni says. "We don't have any connection to the old codebase, story, assets, whatever. What we have is the very cool idea that create-a-player is this really awesome opportunity to change your character and your abilities to whatever you want them to be."
Phosphor started doing work-for-hire for Epic, and provided its services to Microsoft for Kinect Adventures while gathering capital for its own projects.
The concept of a D.I.Y. superhero game is usually reserved for MMORPGs like Champions Online or DC Universe Online. Awakened has a campaign single-player element, which gives Phosphor more freedom to play with the game balance. "We have a point system in; we're constantly refining what we're letting people do," Sineni says. "Maybe for the campaign mode, the first time you do it we want to make sure people are just having fun. Why not just let them do something and have fun with it?"
Senesi says the team wants to explore moral gray areas and deep customization features with Awakened, but the game is still early in the process. So early, in fact, that Phosphor wasn't planning on talking about it yet. The spread of "weird disinformation" prompted the team to start addressing it now, before they've even found a publisher.
Still, Phosphor feels confident that this is the right direction to take. "It's just really neat knowing we're going to do the things that we set out to do," he said. "It's just the right thing to do at this point and it's pretty clear."
Check out a 15 minute walkthrough of Midway's canceled "Hero" below and see the similarities between it and Awakened for yourself.


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I mentioned yesterday that Carlos Correa could be a key to the whole Cubs draft, well today the Cubs are working him out at Wrigley Field per ESPN.com/Chicago.
Here is my take on Correa from my draft preview. As I mentioned before if he is on the board, and all three college arms are gone, the Cubs pick comes down to Almora, Correa, and Fried… most likely between Almora and Correa if I had to guess.
Ballplayer right here, no question about it. The one thing you always hear about young SS is they will probably be moved because of defense, not Correa. He can stick at SS, and that is why he is so attractive to so many teams. He has an above average bat, and big power right now. When I say big, I mean outstanding power, think middle of the order power with the ability to play short for his whole career.
Prediction – Drafted #7 overall – San Diego Padres
Cubs Chances – The key to the whole draft is Correa, if a team ahead of the Cubs chooses to take him instead of a college arm then the Cubs will get that arm that is left over.
Thanks for reading,
– George


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General Polymeric Corporation is a manufacturer of porous plastic products An extensive product line includes water filters, air filters, solid phase extraction column frits, fluidizing plates & sheets, pipette tip filters, wicks & reservoirs, mufflers & silencers, slabs, rods & tubes. GenPore has complete in-house tooling capabilities & state-of-the-art CNC machining equipment. Reverse Osmosis Water Filter in Pennsylvania.
As a purification company offering filtration & infection control technology, Mar Cor Purification offers water filter systems. Our hollow fiber membrane FiberFlo® brand filtration acts as a separation device available in cartridge filters. Our liquid filters last longer with easy maintenance. Reverse Osmosis Water Filter in Pennsylvania.
Our industrial filters are in the form of strainers and strainer media. Model A is a versatile water filter or chemical filter. Our Model AFW-1 processes lake, sea, river or well water used in manufacturing plants. Our strainer media is a perforated disc, plus wire mesh, perforated or slotted cone form. Reverse Osmosis Water Filter in Pennsylvania.
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Europium labeling chelate for creating your own Europium-labeled biomolecules for use in DELFIA time-resolved fluorescence (TRF) assays. The DTA-activated chelate reacts with free amino groups, sulfhydryl groups, and hydroxyl groups. Because of its high reactivity, we usually do not recommend DTA as it may "inactivate" the reagent you are labeling. The DTPA chelate is more-stable than the N1 chelate.
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DELFIA® Eu-DTPA DTA Chelate is optimized for the europium labeling of proteins and peptides for use in dissociation-enhanced time resolved fluorometric assays, where especially high chelate stability is required. It is recommended for assays where chelate has to be stable in in vivo conditions (e.g. pharmacokinetics) or assays where high concentrations of competing chelating agents may be present. The DTA group reacts with free amino groups, sulfhydryl groups, and hydroxyl groups in small molecules.
The DTPA-chelates can be used in DELFIA® separation assays where the concentration of chelating agents is <10 mM, pH>6.5, and the assay temperature is <70°C. They can stand 2 to 3 mmol EDTA when pH is 7.5 or higher. The enhancement time using a DELFIA® shaker is 25 minutes. Iodoacetamido activated chelates, react primarily with free cysteines on the compound to be labeled.
DELFIA® (dissociation-enhanced lanthanide fluorescence immunoassay) is a time-resolved fluorescence (TRF) intensity technology. Assays are designed to detect the presence of a compound or biomolecule using lanthanide chelate labeled reagents, separating unbound reagent using wash steps. DELFIA assays are flexible, compatible with a variety of plate readers, and, as this is a wash-based technology, compatible with most sample types. The technology is based on fluorescence of lanthanide chelates (Europium, Samarium, and Terbium). The fluorescence decay time of these lanthanide chelate labels is much longer than traditional fluorophores, allowing efficient use of temporal resolution for reduction of autofluorescent background. The large Stokes' shift (difference between excitation and emission wavelengths) and the narrow emission peaks contribute to increasing signal-to-noise ratio. Sensitivity is further increased because of the dissociation-enhancement principle: the lanthanide chelate is dissociated and a new highly fluorescent chelate is formed into a protective micellar solution. DELFIA lanthanide chelates require this dissociation/enhancement step for fluorescence (induced by addition of DELFIA Enhancement solution, DELFIA Inducer, and DELFIA Enhancer as appropriate to the particular lanthanide chelate).
|Automation Compatible
|Detection Method
|Time-Resolved Fluorescence (TRF), DELFIA TRF
|Experimental Type
|In vitro
|Product Brand Name
|Shipping Condition
|Blue Ice
|Unit Size
|1 mg
DELFIA Eu-DTPA DTA Chelate is optimized for the europium labeling of proteins and peptides.


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- This event has passed.
The ISU Planetarium Presents: From Earth to the Universe!
Event Description
The Illinois State University Planetarium is pleased to present From Earth to the Universe, running weekends from September 22 through November 18. Show times are Fridays at 7:30 PM and Saturdays at 2 PM and 7:30 PM. There are no presentations October 27-28.
The night sky, both beautiful and mysterious, has been the subject of campfire stories, ancient myths and awe for as long as there have been people. A desire to comprehend the Universe may well be humanity's oldest shared intellectual experience. Yet only recently have we truly begun to grasp our place in the vast cosmos.
Now, experience this journey of celestial discovery. Travel from the world of the ancient Greek astronomers to today's grandest telescopes. Then journey to the various worlds in the Solar System and experience the ferocity of the scorching Sun. From Earth to the Universe then leaves our home to take you to the colorful birthplaces and burial grounds of stars, and still further out, beyond the Milky Way, to the unimaginable immensity of the Universe.
Admission to the ISU Planetarium is $4 for adults, $3 for children ages 5-12 and seniors, and $2.00 for children ages 3-4. Tickets may be purchased in the Planetarium Gift Shop, next to the Planetarium, beginning 20 minutes before each show.
The ISU Planetarium is located under the white domed roof at the eastern end of Felmley Hall of Science Annex. Felmley Hall is located on the northeast corner of the ISU campus at the intersection of College Avenue and School Street.
Free parking for the weekend programs is available a short distance from the ISU Planetarium in University parking lot F-67, located on the east side of School Street.
For more information, please call the ISU Physics Department at (309) 438-8756 or visit our web site by Googling Illinois State University Planetarium.


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"I Also Have a Succah Decoration"
When his children were busy decorating the family succah with the traditional items, the head of the family surprised them with the declaration "I also have a Succah decoration". As he pulled out a batch of "pink slips" he explained their significance.
This Jew was one of the brave souls who refused to work on Shabbat although, in those depressed times, this meant that he would not be able to hold a steady job and support his immigrant family. Every Friday it was the same story. He would inform his boss that he was not coming to work the next day and was told that he was fired. He bravely accepted his dismissal and only asked that his erstwhile employer put his firing into writing. The employers generally went along with this strange request but his family couldn't understand the purpose of the written dismissals. He assured them that the time would soon come when all would be clear.
Came Succot and the "pink slips" testifying to heroic loyalty to Shabbat occupied a central place in the succah.


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During this patriotic season, there is much fanfare and excitement among Americans.
During this patriotic season, there is much fanfare and excitement among Americans.
However, it is after these festivities that we discover this nation�s heart and soul.
The Pharisees' question in the Gospel of Mark, "Is it lawful to give tribute to Caesar?" forced a wedge between God and nation. Then Jesus tied them together when he said, "Give to Caesar the things that are Caesar's, and to God the things that are God's."
During our nation�s 237th birthday celebration, let�s ponder our core values.
The family has been the center of every nation that has attained greatness. Hitler saw this when he tried to form his master race. In our homes, we help build our nation�s integrity, justice, peace and honesty.
The ballot box is our last resort. We do not elect public officials to establish policies; they merely ratify what we were taught and teach in our homes. Jesus emphasized the home�s primary nature when He said, "Honor your father and your mother."
A nation strengthens with its people�s courage. When young service members go to war, there are no artificial, Hollywood-style Rambos among them, no superficial John Waynes. Everyday folks quietly, but valiantly, line up at recruiting offices and sign up for battle.
Every drop of blood, every broken bone, every shattered body, every tear and every prayer put life into America�s fabric.
Moral courage � determination to do what is right in every situation � also is vital to a nation�s strength.
Finally, a nation is made good by its churches. Asked why North America was great, statistician Roger Babson quoted a president of Argentina: "South America was settled by the Spanish, who came in search of gold; but North America was settled by people in search of God."
America had its birth in a yearning to breathe free and spiritually. "Enough of being required by the king to worship contrary to our desires."
Our nation has gone through a decline of spirituality in the last three decades. Morals have lowered; political and military strength and integrity have waned.
However, when Christians decide to be serious and put our spiritual shoulders to the wheel, we see dramatic transformation. From the Revolutionary War to the Civil War, to modern times� overwhelming problems, our nation has known one crisis after another.
Moreover, God has intervened to bring us through.
He will do it again. Sacrifice purchased our freedom in America.
We must accept Him and His purpose and plan for each of our lives, and for our nation, and allow Him to heal us.
If we will, He will.
Eugene Strickland is the Director of Missions for the Okaloosa Baptist Association.


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Combating Obesity in the Womb: U.K. Study Treats Pregnant Women With Diabetes Drug
Study will treat obese moms-to-be with diabetes drug to slim down their babies.
July 8, 2011 -- How far will we go to prevent childhood obesity? U.K. researchers are bringing the battle against obesity to babies still in the womb.
In this novel approach, which will ultimately enlist 400 pregnant women in the U.K., obese pregnant women will be given the diabetes drug Metformin in hopes of reducing their infant's chance of developing heart disease, obesity and type 2 diabetes later in life.
The study, funded by the U.K. government, will be one of the most extensive tests to date of a concept known as fetal programming -- changing the environment of the womb to affect the health of the child.
Doctors already use "fetal programming" in less extreme ways by encouraging pregnant women to take prenatal supplements, make dietary changes, and avoid drug and alcohol use. This study promises to introduce a whole new level that might one day be commonplace: using medications that the mother otherwise wouldn't need in order to tweak the fetal environment.
Natural fetal programming "is a complex process that's evolved over millions of years to help a fetus adapt to the world it will ... encounter after birth," says Dr. Alison Stuebe, an assistant professor of maternal fetal medicine at UNC-Chapel Hill. "It is the way the mother 'tells' her baby what the world outside will be like."
Obese women tend to have higher blood sugar during pregnancy, and these high levels of blood sugar essentially "tell" the fetus that it needs to make a lot of insulin for itself. As a result, infants born to obese mothers tend to be heavier and produce more insulin. Research shows that these bigger babies grow up into children and adults who are at increased risk for obesity, heart disease and type 2 diabetes.
By giving obese mothers-to-be the diabetes drug Metformin -- even though they do not have diabetes -- researchers will be lowering their glucose levels, hopefully mitigating the negative effects of maternal obesity.
It will take years to determine if this intervention pays off. In the short term, however, how big these infants are at birth will serve as a preliminary marker of how well the Metformin is adjusting fetal environment.
Fetal Programming -- Tweaking the Womb for Healthier Babies?
Fetal programming was first discussed when U.K. epidemiologist David Barker noted that infants born to malnourished mothers who had lived through the WWII Dutch "hunger winter" had an increased risk of heart disease later in life.
Ironically, research has since confirmed that both overeating and undereating during pregnancy can increase an infant's risk of obesity and heart disease later in life, but for very different reasons. Instead of having too much blood sugar, babies born to underweight mothers are programmed to believe the world has little food and hence they must retain calories at all costs, says Dr. Hye Heo, a fetal programming expert at Montefiore Medical Center, who's currently working on the effects of feast and famine on infant outcomes in rats.
"At this stage in the research, we're still trying to understand what is being altered in the womb, why there is some kind of memory [in the fetus] that persists and results in alterations in the way we develop later on in life," Heo says.
Obesity and insulin levels have been the most popular topics in fetal programming research, but researchers are also looking at the effects of other hormones in flux during pregnancy.
Research presented at the Endocrine Society's annual meeting this June found that high levels of stress during pregnancy adversely affects not only the fetus, but the offspring of that fetus.
The study, done in rats, found that high levels of the stress hormone glucocorticoid late in the pregnancy increased the infants' likelihood of developing diabetes and heart disease in adulthood. Male rats born to stressed mothers, in turn, seemed to pass problems on, fathering infants who were more likely to suffer from growth problems in the womb.
Other research, currently underway at the Maternal-Fetal Medicine Units Network (part of the National Institute of Child Health and Human Development), looks at thyroid hormones in mothers and IQ in their children. Even borderline low thyroid levels during pregnancy have been tied to lower IQ scores in young children, so researchers are experimenting with supplementing thyroid hormone in deficient mothers, says Dr. Stuebe, of UNC-Chapel Hill.
The Ethics of Medicating Mommy
There's a reason much of the research in fetal programming has been done in rats -- giving pregnant women medication of any kind is a touchy topic. This is why the U.K. trial has met with some controversy, as doctors will be dosing mothers with drugs that they don't strictly need.
But the trial may not be as far a leap into the unknown as it seems, doctors point out:
"Metformin is not a new drug and has been given to pregnant women for years to control diabetes in pregnancy," says Dr. Alan Peaceman, chief of the division of maternal fetal medicine at Northwestern Memorial Hospital.
While diet and exercise would be the preferred intervention for obese mothers, "patients often find this difficult, especially during pregnancy. Thus, Metformin may provide an alternative option for these women with similar lifelong benefits to the fetus," adds Dr. Victoria Bae-Jump, assistant professor of gynecology oncology at UNC-Chapel Hill.
Doctors seem more concerned that this type of fetal programming intervention can only provide a partial answer to the problem of maternal obesity.
"Ultimately, it's unlikely that a single pill or nutrient is going to override all the effects of maternal obesity on infant development," says Stuebe. There are so many environmental factors in play -- poverty, abuse, stressful environments, she says, that "I'm skeptical of a magic pill to counteract all that."


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"So, this is my life. And I want you to know that I am both happy and sad and I'm still trying to figure out how that could be."
"I don't know if you've ever felt like that. That you wanted to sleep for a thousand years. Or just not exist. Or just not be aware that you do exist. Or something like that. I think wanting that is very morbid, but I want it when I get like this. That's why I'm trying not to think. I just want it all to stop spinning."
"It's much easier to not know things sometimes. Things change and friends leave. And life doesn't stop for anybody. I wanted to laugh. Or maybe get mad. Or maybe shrug at how strange everybody was, especially me. I think the idea is that every person has to live for his or her own life and than make the choice to share it with other people. You can't just sit there and put everybody's lives ahead of yours and think that counts as love. You just can't. You have to do things. I'm going to do what I want to do. I'm going to be who I really am. And I'm going to figure out what that is. And we could all sit around and wonder and feel bad about each other and blame a lot of people for what they did or didn't do or what they didn't know. I don't know. I guess there could always be someone to blame. It's just different. Maybe it's good to put things in perspective, but sometimes, I think that the only perspective is to really be there. Because it's okay to feel things. I was really there. And that was enough to make me feel infinite. I feel infinite."
― Stephen Chbosky, The Perks of Being a Wallflower


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User Reviews
1990 Rover 200Review
White Av It..... — this was my first car and cant fault it........... not the best vehicle on the road but value....:) and it was quite nippy out run mates xr3 and nova sri and 306...... Got me into trouble a few times anyone remember the binley road speed camera?? my first ticket.. opps
Pros: value easy to repair
Cons: rover
Looking for a Used 200 in your area?
CarGurus has thousands of nationwide listings and the tools to find you a great deal.
Reviews From Other Years
1999 Rover 200 Reviews
Rover 200 1,4l 55kw
Great car, quickly reaches 50kmh, poor on stopping, short gears, easy to handle in a parkinglot. Perfect for lerning drivers, as i mentioned, easy to move around in a parkinglot. Fun to drive, agile c... Read More
Vi Version
Great handling,performance for a n/a engine is good,average braking like all britain cars build quality,great Exterior appearance need to be work out,no need of body kit very fun car to own both as an... Read More
1998 Rover 200 Reviews
Quite Quick
Quite a fun car, best one i've owned, relatively quick, economy not bad. No rear room. A few issues with interior build quality. Has never let me down, still managed to cover 200 miles with a misfir... Read More
Rover 220 Sdi
the sdi engine is a powerfull engine and it is solid, but the car will fall apart around it :(, the handling isnt too hot , and the electrics aint upto much , but it is economical if you want it to ... Read More
1997 Rover 200 Reviews
fast for a 1.4 8v i. but in the grand scheme of things, its slow. interior is nice. and there are plently of after market parts to customise it without spending too much. reliablity hasnt been an issu... Read More
Fun Little Car
Good preformance, fast acceleration, poor brakes no abs handeling is pretty good . The build quality is good, problems with engine gasket . Expensive parts, good milege per galon/ fun car to drive. go... Read More
1996 Rover 200 Reviews
Awesome First Car Easy To Modifiy
pretty awesome for a first car !!!!!!! quite good on petrol , alright on insurance only group 4 , over all i think its qite a good car , quite good to drive nice sharp steering , makes driving like... Read More
Its A Rover
nice little car its a rover the engine is sweet and reliable its a rover say no more and yes its a rover and its white and it starts it has four wheels and thats it basiclkly oh and seatbelts and seat... Read More
1995 Rover 200 Reviews
A Cheap, Cool And Comfortable Car But Don't Push It Much!
A beautiful version of the 200 series, with nice wheels, sunroof and leather. However, all the rest is the same... It's a fast engine but it's goes away fast, too... like in the other Rovers 1394cc i... Read More
1995 Rover 214 16v Si Review
good on fuel, parts are still easy to get hold of, high reveing engine, good lines bad points are that it has a week cylinder head causing the head gaskets to blow, but will be ok if looked after ! re... Read More


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All pricing is in U.S. Dollars (USD). Orders are accepted only from within the United States and shipped only to U.S. addresses.
All photos are for illustration purpose only and actual product may vary. Reservoir configuration (piggyback or remote) may vary from depicted product photos according to vehicle model, geometry or intended use.
All our products are built-to-order specifically for each customer.
Our regular production lead time is approximately 5 to 10 business days depending on the current volume of orders.
A representative will confirm with you the estimated delivery date when your order is processed with us, based on the shipping mode you will have selected.
1585-M, De Coulomb
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Tombstone Tuesday - Joseph LeRoy SCHWYHART
Joseph Leroy SCHWYHART was born 11 Sep 1931 in Stone Co, MO and died 11 Aug 1987 in St. John's Regional Health Center, MO. He was buried on 14 Aug 1987 at Philbert Cemetery, Kimberling City, Stone Co, MO. He was the son of Joseph Lincoln (1897-1985) and Irene (HARGROVE) SCHWYHART.
He served in the Korean Conflict in the U. S. Navy as a BMG3.
Families are Forever! ;-)


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The all new AIR Wheels from Root Industries are one of the lightest wheels on the market and by far the lightest 120mm wheel currently available!
Weighing an ultra light 200grams (230grams with bearings) the hollowcore technology means you get the strength of twin plate arches with the lightness of air in the inner chamber.
Matched with the classic high quality Root Industries PU formula that is known for it's speed and strength so you know you are getting a premium wheel!
Professionally pre-fitted with the super fast Root Industries Abec 11 Bearings the new AIR wheels give you high quality and value for money!
Did you know?
Looking for 110mm size? Find them here
Sold as a pair.
*All Root Industries wheels are backed by their 90-Day Unlimited Warranty against chunking, dehubbing and core breakage.
Shopping at Scooter Hut has never been easier with our simple and easy returns policy backed by Google Trusted Stores and considered "best practice" by PayPal.
Here at Scooter Hut we want to make it as easy as possible for our customers to get the products they want and need but understand that sometimes, the product you purchased may no longer be needed or may not fit!
This is why we have worked on a simple, hassle free returns process that makes it easy for our customers to returned an unused product for exchange, credit or refund!
Simply click here for all the information regarding our returns policy and don't forget our staff are always on hand to help you with advice on your next purchase! Simply drop us a line with any questions and our dedicated team will be happy to help!.