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We tax advisors spend plenty of time assessing whether a particular business is better suited operating as a flow- through entity or as a tax-paying "C corporation." Flow-through entities generally include sole proprietorships, partnerships, limited liability companies (LLCs) taxed as partnerships, and S corporations. Flow-through entities generally do not incur entity level taxation, and items of income or loss are subject to U.S. federal income taxation at the partner, member, or shareholder level. C corporations are subject to U.S. federal income tax at the corporate level. A shareholder of a C corporation is not subject to U.S. federal income tax on the corporation's income unless and until the corporation pays dividends or the owner sells or exchanges its stock.
Unquestionably, the tax treatment of C corporations and their owners is inferior in some respects to the tax treatment of flow-through entities and their owners. The principal disadvantages of the C corporation form are the double taxation of C corporation income and the inability of C corporation owners to use C corporation losses to offset owner income from other sources. In some cases, however, the tax benefit provided by IRC section 1202 to C corporations outweighs the disadvantages. When it applies, IRC section 1202 can completely eliminate tax on gain from the sale of C corporation stock.
Section 1202 excludes from an individual taxpayer's gross income 100 percent of the gain recognized on the sale of "qualified small business stock" (QSBS) that was held for at least five years before the sale. The amount of the exclusion is limited to the greater of $10 million or ten times the taxpayer's tax basis in the QSBS stock. This limitation applies on a per-company basis for each individual. Stated more emphatically, most shareholders holding QSBS will never pay any capital gains tax! In addition, application of section 1202 may also eliminate the 3.8 percent Net Investment Income Tax (NIIT) and state taxation in many states!
In order to qualify as QSBS, the following requirements must be met:
- Stock is acquired by the taxpayer upon original issue in exchange for money, property (not including stock), or as compensation for services.
- The corporation is engaged in an active trade or business.
- The corporation is engaged in a qualified trade or business.
- The corporation is an eligible domestic entity.
- The aggregate gross assets of the corporation do not exceed $50 million immediately before and after the issuance of shares.
The section 1202 exclusion does not apply to corporations engaged in certain types of businesses. In particular, section 1202 does not apply to businesses involving most professional services and some other personal services, business involving farming, mineral-extraction, restaurant and hotel activities, and certain capital-intensive financial activities. Tax advisors should carefully consider whether or not clients meet the QSBS rules prior to analyzing potential benefits.
Assuming tax advisors and their clients get comfortable with all of the section 1202 requirements, additional items should be considered, including:
- Losses and business failures — Tax advisors should consider whether it would be better to enable owners to take advantage of any losses generated in a flow-through structure. Losses in a corporate entity may be trapped (subject to applicable carryforwards), with limited value to a potential buyer. Worthless stock of a corporation may generate an ordinary loss for the stockholders if the stock meets the requirements in IRC section 1244.
- Dividends and working capital needs — Tax advisors should consider anticipated dividends and working capital needs of the business. Dividends may give rise to a second layer of taxation, and additional cash infusions in exchange for new shares may not meet the section 1202 requirements.
- Untimely stock sales — Section 1202 requires stock be held for at least five years. A client's startup business may not have such durability, especially when an attractive suitor comes knocking.
Following is an example of a situation where the tax benefits of section 1202 outweigh the tax disadvantages of C corporation status:
Tax Advisor is approached by the founders of Tech Startup to assist with organizing a new entity to operate the business. Tech Startup has ten 10 percent individual owners, each of whom will contribute $100,000 to the business. Six of the ten individuals will materially participate in the business. The remaining four are passive investors. Tech Startup will develop and market a software-as-a-service solution. Tech Startup anticipates that it will spend one to two years developing the software before its product is widely launched and sales dramatically increase. Further, it is anticipated that it will take an additional one to two years before Tech Startup generates a profit. The owners intend that, if Tech Startup is profitable, they will take it public with an IPO or sell their stock. Tech Startup's founders projects that its business will produce the tax results listed below over the first eight years:
Click here to view the table.
At the end of Year 8, Tech Startup owners expect to sell the company for $25 million. The total expected tax as a result of operations and the sale are as follow:
Click here to view the table.
If Tech Startup had organized as a flow-through entity (e.g., an LLC or S corporation), the losses generated in the first three years would flow through to its owners and potentially would be available to offset other items of income. Similarly, the income generated in Year 5 through Year 8 would flow through to Tech Startup's owners and would be subject to marginal tax rates as high as 39.6 percent (plus an additional 3.8 percent NIIT to the four passive owners) and produce roughly $1.7 million in total taxes if taxed at the highest marginal rate. An allocation of taxable income to owners increases their tax basis in their membership interest. At the end of Year 8, each Tech Startup owner has a $490,000 tax basis in his or her membership interest ($100,000 initial investment plus $390,000 of allocated income). The sale at the end of Year 8 gives rise to taxable gain of roughly $2 million to each owner. This gain is generally subject to long-term capital gain taxation at marginal rates of up to 20 (plus the additional 3.8 percent NIIT on the passive owners who do not materially participate). This sale could result in U.S. income tax of approximately $500,000 for each passive owner, and nearly $5 million in total. The total U.S. federal income tax from operations and sale is approximately $6.7 million.
If Tech Startup had organized as a C corporation (e.g., a corporation not electing subchapter S treatment), the losses generated in the first three years generate net operating losses available to offset taxable income in Year 5 and Year 6. Once the net operating losses are utilized, the remaining taxable income would be subject to marginal tax rates as high as 35 percent and produce roughly $1.4 million in total taxes if taxed at the highest marginal rate. Unlike flow- through entities, corporate owners do not receive an increase in their tax basis for income generated by the entity. The sale at the end of Year 8 gives rise to gain of $2.4 million to each owner. Absent section 1202, this gain is generally subject to long-term capital gain taxation at marginal rates of up to 20 percent (plus the additional 3.8 percent NIIT). This could result in U.S. income tax of approximately $570,000 for each passive owner, and $5.7 million in total. However, when section 1202 applies, the entire $5.7 million in tax is avoided. The total U.S. federal income tax when section 1202 does not apply is approximately $7.1 million and $1.4 million when it does.
This simplified example ignores the impacts of any applicable state income taxes, and U.S. federal income tax results may be altered by the circumstances in any specific case. This example highlights the tax savings section 1202 can provide. Given the potential benefits of section 1202, tax advisors should seriously consider the C corporation form of organization when forming new businesses.


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I saw this guy on Joss and Main a couple of weeks ago and I just had to get it. These Whippet statues are usually expensive and I've been wanting one for awhile now. I'm a huge dog lover. So is Jett. He loves this new friend.
My favorite thing about these statues is that I swear I could put it in any room and it would look good.

subset: commoncrawl


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|Posted by Ryan J. Cunningham on June 24, 2013 at 5:10 PM
'Gary's Gray World' Wins Purple Dragonfly Book Award COOS BAY, OREGON (June, 2013) – Judges of the 2013 Purple Dragonfly Book Awards contest, which recognizes excellence in children's literature, have spoken, and Gary's Gray World by Ryan J. Cunningham, won Honorable Mention in the Family Matters category. "Winning any place in the Purple Dragonfly Contest is a huge honor because in order to maintain the integrity of the Dragonfly Book Awards, a minimum score of 72 out of 80 must be earned for a first-place award, 64 out of 80 for a second place and 56 out of 80 for an honorable mention – even if it is the sole entry in a category," explains Linda F. Radke, president of Five Star Publications, Inc., the sponsor of the Purple Dragonfly Book Awards. "Competition is steep, too, because there is no publication date limit as long as the book is still in print." Gary's Gray World is about, When Gary's father is too busy to play, a scary moment at the baseball field brings his dad rushing to the park to rescue him. Instead the two discover that making time for each other is the most important thing in a father and son relationship. It retails for $14.95 and can be purchased at Amazon.com, Barnesandnoble.com, Kindle Reader, and Book Nook. For a complete list of winners including first and second places and honorable mentions, visit www.FiveStarBookAwards.com and click on "Winners." The 2013 Royal Dragonfly Book Awards, which honors all genres of books in 50 categories, is currently in progress with an Oct. 1, 2013 deadline. However, Royal Dragonfly submissions postmarked Aug. 1, 2013 or earlier are eligible for the early bird reward: a free electronic copy of The Economical Guide to Self-Publishing or Promote Like a Pro: Small Budget, Big Show. The 2014 Purple Dragonfly Book Awards contest is already underway with a March 1, 2014 early bird deadline and May 1 final deadline. There is no publication date restriction as long as the titles entered are still in print. Youth and self-published authors are also eligible to enter. For complete winners' lists including second-place and honorable mention wins, rules and entry forms for any of the Dragonfly Book Awards contests, visit www.FiveStarBookAwards.com. For more details on Five Star Publications, Inc., email [email protected] or call 480-940-8182.
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Skip to Main Content
Township Services
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Planning & Development
Cranberry Plan
The Cranberry Plan
The Cranberry Plan has been updated.
If you want to know more about the 2015-2016 update process, time frame, or when you can make your voice hears,
Click here for more information.
2009 Plan Background
On April 2, 2009, Cranberry Township's Board of Supervisors unanimously approved a new comprehensive plan which was developed over a period of several years, extending to 2030.
The Cranberry Plan
, will guide the Township's policies and legislative agenda throughout that period. Developed with extensive input from local residents as well as Township staff and outside consultants, the plan is comprehensive, detailed and flexible.
During the next 25 years, conditions in the community will change, due to unexpected economic, social and technological changes. In some instances, these factors may prove to be dramatically different from present conditions. Close monitoring and regular public updates will ensure that this plan remains a useful guide.
The 1995 visioning process launched The Cranberry Plan.
Vision: Building a Better Connected Place
2009 Cranberry Plan Wins Association's Top Award
The Cranberry Plan was selected as the winner of the state's 2009 Daniel Burnham Award. The Burnham award, the most prestigious award of the American Planning Association's Pennsylvania Chapter, was presented at the organization's annual conference. Alexander Graziani, president of the Chapter, said "The PA Chapter Awards Committee believes your work exemplifies the best and brightest in Pennsylvania planning in 2009."
Maps from the 2009 Plan
Note: Map files are quite large.
Depending on the speed of your internet connection the file may require a minute or longer to download and open. If you have questions, please contact the Planning & Development Services Department, 724-776-4806 x 1104.
Map Folder
Community Assets
Greenways, Open Space & Agricultural Lands, Parks & Recreation, Utilities, Historic Resources, Natural Resources, Soils.
Land Use
Current Land Use (2007), Regional Land Use, Zoning, Regional Zoning, Pending Construction, Developed Lands, Suitable for Development, Developed Lands.
Land Analysis and Projection Mapping
Growth Scenarios & Preferred Growth Scenario, Redevelopment and Neighborhood Renewal, Future Land Use.
Road Ownership, Regional Connections, Scenario Traffic Count Projections, Regional Connections, Road Ownership.
Appendices in the Cranberry Plan
A Measure of Progress
On March 24, 2010, the First Annual Cranberry Plan Update was shared with the Board of Supervisors and Community
Cranberry Plan Update Powerpoint
Cranberry Plan Action Strategies
with progress notes
Review the
Executive Summary as a pdf
document, or click the cover to view as a flipbook.
2015 Update - Comprehensive Plan
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The Verity Difference
Our Background
Verity Yacht Publications is owned and operated by Kelly and Steve Vaughn. Kelly has over a decade of experience in the engineering, publishing, and design industries. She holds Adobe Expert Certifications in InDesign, Illustrator, Photoshop, and Acrobat, and is an Adobe Community Professional. Steve is experienced in photography, video editing, field documentation, and creative design. This unique professional background, in combination with being owner-operated, allows Verity to offer a wide variety of services and still take a very hands-on approach to each and every project.
Our Philosophy
Our manuals include a depth of information that can come only from on-site boat yard tours with design engineers. As trained technical writers and graphic designers, we aim to communicate information as clearly and as concisely as possible, and present it in an attractive, easy-to-read design. Using the most advanced publishing software available (Adobe Creative Cloud), we are highly trained in graphic manipulation, and aim to incorporate as many graphics as possible into each project. We can incorporate photographs, illustrations, CAD drawings, and video in order to make your manuals as thorough and user-friendly as possible.
Tailored Services
We tailor each project and workflow to meet our client's specific needs. Whether you are a large company with a dedicated engineering department, or a small startup looking for high quality graphics, we can provide documentation and design services to meet your needs. From data-collection to providing the most appropriate method for client comments, each project is customized, just for you and your business.
Commitment to Quality
We stay up to date with the latest software applications and design trends, ensuring that your project will have a current look. When designing each project, we keep in mind the final output and prepare your graphics so that they will look their absolute best, whether they are destined for a printed page or a web site.
Publishing Experts
Because we are experts at gathering, organizing, cataloging, editing, and formatting information, we can produce manuals very efficiently and at an affordable price. When you work with Verity, you'll save on the overhead expense of an entire in-house, full-time team; you'll only pay for our services on an as-needed basis.


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[N. sioux city, s.d.] Gateway 2000 is considering hiring an agency for its major-accounts division, targeting big business. Gateway has talked informally with Leo Burnett USA, Chicago, seen as front-runner. The PC marketer in March hired D'Arcy Masius Benton & Bowles, Los Angeles, as worldwide agency on its estimated $70 million account. But it now is letting its four divisions chart their own communications. Two divisions, including the mainstay mail-order unit, are staying at DMB&B.
Mitsubishi picks Deutsch, Grey/ Zimmerman
[cypress, calif.] Mitsubishi Motor Sales of America, looking for one shop for its newly consolidated $65 million to $80 million regional dealer account, picked two in an apparent compromise with the six dealers on the 12-person review panel. Each of the 40 dealer groups will now chose between Grey/Zimmerman, the planned venture between Zimmerman & Partners, Fort Lauderdale, Fla., and Grey Advertising, Los Angeles; and Deutsch, New York. Separately, Automotive News reports Mitsubishi Chief Operating Officer Richard Recchia, who hired Grey in 1985, is expected to step down this week.
SBC set to name winners of 2 reviews
[san antonio] SBC Communications is expected to announce decisions this week on both its $70 million wireless creative review and its $150 million media buying consolidation. Two winners are expected, even though some shops are finalists in both. Finalists for wireless are Campbell-Ewald, Warren, Mich.; Campbell Mithun Esty, Minneapolis; DDB Needham Worldwide, New York; GSD&M, Austin, Texas; and McCann-Erickson Worldwide, New York. Media finalists are Leo Burnett USA, Chicago; DDB Needham's Optimum Media; and GSD&M.
Forman exits Wells; Perkins new prez
[new york] Paula Forman resigned as president of Wells BDDP, effective immediately. She was replaced by Bill Perkins, formerly exec VP-business development. Ms. Forman and Wells BDDP Chairman-CEO Frank Assumma had personality conflicts and business differences in recent months, according to executives close to the agency, who said she was locked out of the office Dec. 5. Ms. Forman has been a key player in Wells' relationship with key clients, most notably Procter & Gamble Co.
IBM is exiting Comdex next year
[armonk, n.y.] IBM Corp., the world's No. 2 PC marketer, is pulling out of Ziff-Davis' Comdex shows effective next year. This follows the earlier departure of No. 1 Compaq Computer Corp. and No. 3 Dell Computer Corp. from the show floor of Comdex/Fall, the nation's biggest computer show. IBM said the frenetic show is "not necessarily the best way" to get across its complex story of selling customer "solutions."
Nielsen has mixup over sweeps postcards
[new york] Nielsen Media Research had a big snafu during the recent November sweeps. In week three Nielsen sent out 40,000 postcards reminding viewers to send in their diaries; the postcards arrived either before or just after the diaries. Then, in week four, 40,000 postcards were supposed to go out telling viewers to expect the diaries but were never sent.
Study: Interactive ads aid click-through
[new york] A study showing that click-through rates double when the banner ad contains interactive elements is expected to be released today by Grey Advertising and ASI Research. Sponsored by Intel Corp., Softbank and the Advertising Research Foundation, the research also shows larger ads garnered a 44% higher click-through rate than traditional banners.
McDonald's to test video walls of Disney fare
[oak brook, ill.] McDonald's Corp. is planning to test its planned video walls in about 50 stores starting sometime this month and running through February, according to an executive with knowledge of the plans. The video walls will show clips from a number of movies and TV shows produced by Walt Disney Co.
FCC fines public TV outlet WTTW for running commercials
[washington] The Federal Communications Commission fined Chicago public station WTTW-TV $5,000 for illegally running what it said were commercials for Zenith Electronics Corp., Amoco Oil Co. and Sun America in 1996 and 1997. The FCC also said Prudential Securities' underwriting announcement for "Wall Street Week" on PBS stations is an illegal ad.
FCB revamps in S.F. to bolster Levi's bid
[san francisco] Foote, Cone & Belding's office here has brought in Tim Elliott, exec VP and worldwide account director on Citibank at FCB New York, to head up its bid to retain the $90 million Levi Strauss & Co. account. Other changes include the addition of Stewart Pearson, who heads FCB's direct operations in Hong Kong (for more details go to https://adage.com).
Chandon Estates to D'Arcy Masius Benton & Bowles, Los Angeles, for its estimated $15 million to $20 million wine account. DMB&B will create the company's first global ad campaign. . . . Goldberg Moser O'Neill, San Francisco, resigned the estimated $8 million account of software maker Symantec Corp. . . . Staples has retained Pro Media, Needham, Mass., for the office supply retailer's $25 million media account after a review. . . . Deloitte & Touche Consulting today is running one-time ads in The Wall Street Journal and Financial Times, positioning it as a stable alternative to an industry rocked by mergers. Tierney & Partners, Philadelphia, handles and is launching a campaign in the first quarter of 1998. . . . Ameritech Corp. will announce a high-speed Internet access service over asymmetric digital subscriber lines next week in Chicago. . . . J. Walter Thompson USA, Los Angeles, has stepped up its presence, naming Peter Stranger, formerly manager partner, Bozell, Costa Mesa, Calif., as exec VP-general


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"You arrive in Harkenwold in the middle….." A brave battle at Ilyana's farmhouse where Shane was the hero of the day. A single attack from the party warlock wiped out four enemies at once.
Not much variation from the party, yet a fun encounter still.
The party has moved on the Albridge from here.


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All our portraits are done at the studio or on location. We offer a huge range of products for all types of portrait photography. We have a lovely range of Photo Noir products perfect for wall hangings, these make lovely family portraits and look stunning on the wall. We have a lovely printed box with print inside for your secret boudoir prints! You can see a sample of our stunning Photo Noir photography in the slideshow below. It works very well for family orientated sessions! Each session lasts about an hour depending on numbers. We try and make it fun and enjoyable, we have loads of toy for the kids as well!
Please have a look at the new studios website for details of all our products. The website is www.barclaystudios.co.uk
This is our family run portrait side of Janie Barclay Photography, you can expect the same customers service and standard of photography as with any Janie Barclay Photography product!
Barclay Studios does everything from commercial photography, family portraits, pet portraits even babies! Everything is done on location or in our lovely studio. Please get in contact now to book your session!
We are very conveniently located near the center of Aberdeen, with lots of easy car parking. The studio is a lovely large space and can accommodate almost any size of group. We have toys for the kids and biscuits & coffee for the adults.
Our website is located at Barclay Studios or you can Contact Us
Our address is:
The Studio
Chelsea Road
Phone number 07942 014333


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Picking which courses to take can be difficult, especially when trying to balance prior knowledge with a limited budget. We've created a few resources below to help you decide the best courses to attend. Additionally, we have a few general recommendations on picking the right course:
- Start With The Basics We recommend that almost everyone starts with a 101 course, regardless of discipline or experience. Our courses build on each other, and often the beginner course is helpful to reinforce core concepts, clear up misunderstandings, and review best practices.
- Read The Course Descriptions The best way to get a feel for our courses and what we cover in each course is to read the individual course pages.


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Conceptual Fashion with Zaramia Ava
It was a pleasant surprise to watch BBC Apprentice last night 6th December, 2017. The theme of this 10th episode Continue reading
It was a pleasant surprise to watch BBC Apprentice last night 6th December, 2017. The theme of this 10th episode Continue reading
A little trip to Paris, great food and culture and brilliant art fashion photoshoots with a great team, is always Continue reading
As a photographer I always keep looking for good quality photobooks offered by various respectable specialists. Recently I had opportunity Continue reading
A short film inspired by real life experiences, emotions, feelings. This little movie shows some nostalgic footage of faded memories Continue reading
This project is a collaboration between myself and international fine art artist and also conceptual photographer by the name Lanatrelana. Continue reading
"I am sure the next step will be the electronic image, and I hope I shall live to see Continue reading
My recent passion with analogue (film/negative) photography has given a new route to my photography development process. In a recent workshop at London Continue reading
Collaboration shoot with midlands based fashion designer and university lecturer, Sian Riley. Behind the scenes video Models: Karis Brewster, Laura Continue reading


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Michigan a Cigarette Smuggling Haven
Supporters of punitively high tobacco tax rates should be careful what they wish for.
According to the Mackinac Center's latest estimate of cigarette smuggling rates, Michigan is No. 10 nationally in the proportion of cigarettes being smoked here that are illegally smuggled in. This is the third such estimate the Center has produced, and the details are disconcerting. The smuggling rate here increased 12 percent since 2009, with contraband smokes now representing 29.3 percent of all consumption.
The increasing rate of both casual and commercial cigarette smuggling over the past two decades is staggering. Casual smuggling occurs when individuals shop in lower tax jurisdictions for personal consumption. For example, a Kalamazoo smoker can easily make a run for the Indiana border to stock up on much lower-priced smokes. In 2011, such activity represented slightly more than 15 percent of the cigarettes smoked here. Commercial smuggling involves large-scale, long-distance shipments from states like North Carolina or Virginia; it supplied more than 16.2 percent of the cigarettes smoked here in 2011.
Stay Engaged
At the same time, Michigan also is an out-bound smuggling source. We estimate a quantity equivalent to 3.6 percent of state consumption was smuggled out to Canada, among other things lowering this state's net-smuggling rate.
Cigarette smuggling is responsible for much more than just state government revenue losses. It is associated with violence, theft, counterfeited and adulterated products and government corruption to name a few.
One example of these unintended consequences involves a police officer in Maryland who actually used his official patrol car, uniform and pistol to escort illicit cigarette shipments to their destination. When smuggling profits are sky high, everyone seems to want a piece of the action and even the "watchers" need to be watched.
The top 10 smuggling import states are, New York (60.9 percent); Arizona (54.4 percent); New Mexico (53 percent); Washington State (48.5 percent); Rhode Island (39.8 percent); Wisconsin (36.4); California (36.1); Texas (33.8); Utah (31.2); and Michigan (29.4).
New York should not be a surprise. It has the highest tobacco excise tax in the nation at $4.35 per pack and New York City imposes another $1.50 on top of that. Cigarettes are undoubtedly being run in from Virginia, among other states. Virginia has the second-lowest tax rate in the nation at .30 cents per pack.
New Hampshire's proximity to higher-tax states also makes it a significant smuggling source, with outbound smokes equivalent to 27 percent of the state market.
The conclusion from rapidly rising smuggling rates is that politicians' addiction to higher cigarette tax revenue has created an illegal trade that is hyper-profitable for the wrong people and is generating significant negative consequences for our society.
Related Articles:
The Cost of High Cigarette Taxes
Updated Research Affirms Link between Cigarette Taxes and Smuggling
Indiana Could See Cigarette Smuggling Leap with Excise Tax Increase
High Cigarette Taxes Lead to More Smuggling
Updated Research Highlights Impact of Cigarette Tax Evasion
Strong Link Between Cigarette Tax and Illegal Smuggling Rates


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The official Android 4.0 Ice Cream Sandwich update for Verizon's HTC Rezound is rolling out now. Unlike typical over-the-air updates, however, this one is reportedly rolling out in two stages. According to Droid-Life, the first update is just 7.1MB big and preps the Rezound for the bigger update ahead. It's kind of like starting dinner off with an appetizer, I guess.
The second update, which rolls out after the first one has been applied, is 299MB large. That means you'll probably want to stick to using a Wi-Fi connection so you don't consume those valuable monthly megabytes that you pay so much for. Droid-Life said that the second update is the legitimate Android 4.0 Ice Cream Sandwich update, so don't freak out if the first one doesn't provide Face Unlock, an improved user interface and all of the niceties that Android 4.0 offers.
Enjoy the update, we're guessing it will be a long wait (perhaps an infinite one) until a Jelly Bean update for the Rezound is pushed out.
[via Droid-Life]


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High above the famed trout river, the Madison Range experienced a powerful earthquake on August 17, 1959, sending 80 million tons of dolomite crashing down through Forest Service campgrounds in into the Madison River. The dramatic landscape it left continues to fascinate visitors and readers as well. Molly K. Holz's offers this recent feature in Montana: The Magazine of Western History.
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I started a "Sketch of the Week" post last week, and it was a sketch of hearts (for Valentine's Day).
This week, it's painting. I did a watercolor wash background and a watercolor painting of a tree, scanned them in and combined them, reversing the tree white out of the wash. Parts of the tree are translucent, allowing some of the wash to show through.
This project rekindled my desire to paint.


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Yesterday I noted that John Kerry had issued a statement condemning the International Court of Justice opinion finding Israel's security fence to be illegal. Several readers have written to point out that Kerry has now taken public positions on both sides of this issue. See, for example, the quotations in Eric Fettman's New York Post column "Kosher Kerry?"
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Lea Michele & Chris Colfer: InStyle Golden Globe Party Pair
Lea Michele goes glam on the black carpet at the 2013 InStyle Celebration of the Golden Globes Awards Season held at Cecconi's on Thursday evening (November 29) in West Hollywood, Calif.
The 25-year-old actress wore a silky Valentino gown, Giambattista Valli shoes, an Eddie Borgo bracelet, Fendi bag and Irene Neuwirth earrings. Lea was joined by Glee co-star Chris Colfer.
PHOTOS: Check out the latest pics of Lea Michele
"Hope you all enjoyed #glee tonight! Next weeks episode is super good:) Really sweet #finchel phone call and I got sing two Barbra [Streisand] songs!" Lea excitedly tweeted after the newest Glee episode.
15+ pics inside of Chris and Lea…
Posted to: Chris Colfer, Lea Michele


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The Padres have agreed to terms with righty Jacob Nix on a $900K signing bonus, ESPN.com's Jerry Crasnick reports on Twitter. The 86th choice in the draft came with a $687,300 pick value, meaning that San Diego went over $200K over slot to add Nix.
Of course, Nix thought he had an even larger bonus locked up last year with the Astros, before he was caught up in the Brady Aiken saga. He ultimately landed at IMG Academy for a year and brought a grievance action against Houston (reportedly settling for a six-figure payout).
Now advised by MVP Sports, Nix drew plenty of top-forty pre-draft ratings. Keith Law of ESPN.com was highest on Nix, rating him the 32nd-best player available and saying he has mid-rotation starter upside. Baseball America and MLB.com concurred that Nix had back of first-round talent, while Kiley McDaniel of Fangraphs dropped Nix to 81st on his list.


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- Home
- City Services
- City Departments
- Economic Development
- Menifee b3 - Building Better Business
Building Better Business
Menifee b3 — building better businesses — offers tools and resources for business owners and managers to grow their businesses and improve the bottom line. Resources include free or low-cost support, counseling, workshops and classes for developing and existing Menifee businesses.
These services are offered through the city's partnerships with existing business support organizations that provide information about different topics including, but not limited to:
- general business information
- marketing and social media
- finance and loan information
- employee recruitment and retention
- growth and expansion
Contact the Menifee Valley Chamber of Commerce at 951-672-1991 or Menifee's Economic Development Department at 951-672-6777 for additional information.
Southern California Edison Resources
Economic Development Services If your business needs assistance with incentive information, customized training, site selection, permit/regulatory approval, or financing, turn to EDS resources.
Savings by Design Savings By Design, a program administered by California utilities, encourages high-performance, non-residential building design and construction, and offers a variety of solutions to building owners and design teams.
Small Business Resources
Menifee Small Business Development Center offers business support services, workshops and classes to Menifee small business owners. "Marketing your small business" and "Loans for your business," are examples of past workshops.
The Menifee SBDC also offers one-on-one counseling sessions on the first and third Tuesday of the month to assist with specific small business related inquiries. For additional information please call, 951-781-2345.
Menifee Valley Chamber of Commerce is a local business support group offering business development and leadership programs. In addition to networking opportunities, the MVCC provides members direct access to the Menifee business community.
For more information call, 951-672-1991
Service Corps of Retired Executives (SCORE) is a 13,000-member strong volunteer program sponsored by the US Small Business Administration. SCORE volunteers are retired business executives who share their management and technical expertise with small business owners and prospective owners.
This Menifee B3 resource matches small business owners and entrepreneurs with SCORE volunteers for free one-on-one business counseling services on a variety of topics. Score also offers a mentoring program and small business workshops and events. Workshops are held at Mt. San Jacinto College, Menifee Campus through a partnership with the Menifee Valley Chamber of Commerce.
Riverside County Workforce Development Center (RCWDC) provides comprehensive, no-cost business services that save businesses time and money when hiring and training employees. Specifically, employers can use recruitment services to find skilled, qualified candidates for job openings.
Businesses may also use the hiring incentive program to offset the costs of training new employees. This program will reimburse a business owner 50 percent of a new hire's wages during the first three months (approximately) of employment.
Employees can also benefit from RCWDC programs including outplacement services to aid workers affected by a layoff or closure.
The closest one-stop RCWDC office is located in Murrieta where representatives from the following programs are available.
- California Unemployment Insurance Appeals Board
- University of Phoenix
- Employee Development Department
- Riverside County Department of Public Social Services
Greater Avenues for Independence (DPSS/GAIN)
- Riverside County EDA (Economic Development Agency)
Economic Development Center of Southwest California (EDCSWC) is a public/private non-profit organization serving cities and unincorporated communities in the southwestern region of California.
The EDC works to enhance business retention and development by promoting economic growth and a positive business environment in this region. The EDC also assists commercial and industrial enterprises identify and resolve problems or concerns in the region.
Menifee's economic development department works with the EDC to promote business relocation and retention in Menifee.
Small Business Administration Loan Program is a national program that promotes small business formation and growth by providing loans to qualified applicants. SBA loans fund businesses when financing is unavailable through typical lending channels.
The SBA's Microloan Program is a popular program that provides small, short term loans to specific small businesses and not for profit child-care centers.
Workforce Training
Mt. San Jacinto College Mt. San Jacinto College's Menifee campus is oriented toward career developmental skills training and offers online and on-site classes to more than 8,000 enrolled students. MSJC offers Associate Degrees in 47 areas of study and 32 different Certificates.
Brandman University's Menifee campus offers Bachelor's, Master's, and Doctorate degrees in programs like Education, Psychology, Leadership, and Business. Courses are offered in a blended format, combining on campus instruction once a week with collaborative online learning between class meetings. This combination provides flexibility for students to achieve their educational goals without putting their lives or jobs on hold.
Computer Training Academy The mission of the Computer Training Academy is to provide innovative, cutting edge technical training in the most flexible environment available. Their goal is to successfully educate and prepare individuals seeking a career in Information Technology and Business Office Applications for certification in a variety of computer environments, including Microsoft, Novell, CISCO, and CompTIA.
The Computer Training Academy helps meet the growing demand for technical professionals by providing the training needed to transition into high tech jobs in Network Engineering, Network Administration, Technical Support, Database Administration, Programming, Office Administration, Business Office Applications and other areas in the computer industry.


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Kleerkut® 4960 performs a wide variety of machining and grinding operations on both ferrous and non-ferrous metals and offers significantly upgraded lubrication properties for aluminum machining operations, as well as better heavy duty lubrication on steel.
Kleerkut® 4960 is a bio-resistant semi-synthetic coolant, free of substances subject to the reporting requirements of SARA Title III. It provides superior rust protection when used in sumps which typically encounter large amounts of contaminants, and is ideal for use in central systems. It is low foaming, easy to clean using filtration or centrifuge, and long lasting.


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BEIJING (AP) — Chinese stocks rose Friday while other Asian markets followed Wall Street lower as investors looked ahead to U.S. jobs data and a meeting of Japan's central bank.
KEEPING SCORE: The Shanghai Composite Index rose 1.9 percent to 3,731.75 and Hong Kong's Hang Seng added 0.9 percent to 24,605.25. Tokyo's Nikkei 225 shed 0.2 percent to 20,616.43 and Sydney's S&P/ASX 200 lost 1.8 percent to 5,505.40. Seoul's Kospi edged down 0.1 percent to 2,010.75. Taiwan, New Zealand and Jakarta also declined.
CHINA'S WOBBLES: The Shanghai index's gain, on top of Thursday's 0.9 percent rise, follows multibillion-dollar government efforts to stop a slide in stock prices. The Shanghai index rose 150 percent beginning in late 2014 before hitting a peak in June and declining. Traders are waiting to see when Beijing will withdraw controls that include a ban on sales by big shareholders and curbs on short selling.
WALL STREET: Walt Disney and other media giants sank following signs more people are cancelling cable TV. Viacom, the company behind Comedy Central and Nickelodeon, plunged 14 percent after it reported lower sales and profit. 21st Century Fox, which owns MTV, lost 6 percent after it reported a drop in television revenue. The Standard & Poor's 500 fell 0.8 percent, the Nasdaq composite lost 1.6 percent and the Dow Jones industrial average lost 0.7 percent.
ANALYST'S TAKE: "There are concerns the S&P 500 may be set for some major declines as rallies are seeing less volume behind them," said Angus Nicholson of IG Markets in a report. "The media sector has been the second-best-performing sector in the six-year rally in U.S. equities, so it is quite worrying to see its big drops after Disney's earnings in the previous session, and now Fox and Viacom. The recent declines in Apple, arguably the most representative bellwether stock of the whole index, are also adding further negative sentiment."
US JOBS: Forecasters expect the Labor Department's monthly jobs report due out Friday to show employers added 225,000 jobs and the unemployment rate held at 5.3 percent. That would buttress expectations the Fed will lift its benchmark interest rate later this year.
WATCHING JAPAN: Investors were watching a Bank of Japan meeting on Friday for signs of whether it might expand stimulus. Japan is below hitting the bank's inflation target of 2 percent.
ENERGY: Benchmark U.S. oil gained 14 cents to $44.80 per barrel in electronic trading on the New York Mercantile Exchange. The contract rose $1.11 on Thursday to close at $44.66. Brent crude, used to price international oils, added 14 cents to $49.66 in London after adding 7 cents in the previous session to close at $49.52.
CURRENCIES: The dollar gained to 124.82 yen from Thursday's 124.68 yen. The euro slipped to $1.0915 from $1.0926.


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ASA's modest roots began in 1985 with a professor and 12 students in a small Brooklyn classroom. Known then as 'Advanced Software Analysis', the College focused on computer programming, as New York had a dire shortage of qualified mainframe programmers at that time.
Since then, the college has grown to more than 3000 students, 20 programs of study, and 2 large, centrally-located campuses in midtown Manhattan and downtown Brooklyn. Today, in addition to computers, our programs focus on the rapidly-growing industries of healthcare, business and criminal justice.
Over the years, as technology revolutionized how every major industry operates, ASA created and updated programs of study to meet new market needs. Consistent with the demands and capabilities of our student body, which includes highly motivated and mature immigrants, ASA programs have always featured a "hands-on" training component
In 1999, ASA received authorization from the New York State Board of Regents to confer degrees in accounting, computer programming and information technology and medical assisting.
Since then, 2 new campuses have opened up here in Florida, the North Miami Beach Campus and the Hialeah Campus. Both are rapidly flourishing with their diverse poplualtion and are ready for new eager students to join the silvers storm.
3909 NE 163rd St.
North Miami Beach, FL 33160
Phone: 877-679-8772


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May SAT Batch Starting!
Our first batch to prepare for May SAT will start from Saturday, February 13. The batch will prepare for the first administration of the new SAT on May 7, 2016. Classes will be held every Saturday from 2pm-5pm and the program will run until the test date. Learn more about Metamindz SAT prep here.
This is our first batch for May test. We will announce additional batches for May test date and June SAT as well.
Contact us at 050 55 85 753 for more information.
Contact Us
Call Us
JLT Branch
Tel: (04) 368 5604
First Floor
Red Diamond Building
Motorcity Branch
Tel: (04) 360 8635
Third Floor
Apex Atrium Building


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About Me
My name is Robert. I am fitness trainer/coach in my Canadian organization. I work here as a trainer. I posted some videos on vimeo for those who don't want to spend much money on personal fitness trainer or Nutritionist. I usually upload free E-courses for everyone who is concerned about their fitness.
Tag Archives: Estate Planning Attorney
Estate Planning – Major Considerations Involved
Many considerations are involved in estate planning. To make it efficient multiple issues like administering the estate, disability and death prospects, and guardianship of minor crops up. Issues involved in the effective estate planning are much more than this for … Continue reading
Posted in Legal Tagged Estate Planning Attorney, Wills and Living Trusts Leave a comment


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|ohh yeaa...I was given a cash card for my bday present and to spend as much as I like...:D
|My bigmum (Dad's sis)...funniest woman I know ...Looool
|I'm not the alcoholic type doe ...:)
|I look high but defo wasnt ...lol
|ohh yeaa...I was given a cash card for my bday present and to spend as much as I like...:D
|My bigmum (Dad's sis)...funniest woman I know ...Looool
|I'm not the alcoholic type doe ...:)
|I look high but defo wasnt ...lol
oh so cute. love the birthday girl badge. and the cake's looks delishReplyDelete
Thanks alot :) xDelete
Happy birthday diva! You looked absolutely fabulous and I love your dress!!!! Family is so special!ReplyDelete
I kno aiit.simply special..Thanks so much luv :* xDelete
Happy birthday honey... You look gorgeous on that dress. And your clutch is beautiful.
Wishing you long life and prosperity...
Gawjusss as usual! Happy belated birthday luv xReplyDelete
Lovely dress!Great blog. What about following each other?ReplyDelete
Thanks hun..sure :)Delete
Happy birthday ladie...and your dress looks gorgeous on you love it!!ReplyDelete
Thanks alot GeorgxDelete
Great dress!!
Happy belated birthday, you look so beautiful. Your dress is gorgeous, and good job with the hair. Glad you had a good time with family.
Yaaay..thanks alot..really appreciate :)Delete
thank you s much for your comment! i'm now following you :)
much love
Thank you..ffd bk :)Delete
Great post.Just followed you,maybe we can follow each other.
Thanks hun ..deff ff bk :)Delete
love cobalt I have been looking at dresses for homecoming and I really want something in that color or a red or pinky nude it depend on what accessories I choose
wanna help me pick I posted two sets of accessories on my blog
the more help the better!
anyone can comment
thanks you..wud deff check it out :)Delete
Love the dress, looks like you had a great birthday!
thanks hun..yea I did :)Delete
You look amazing in that dress, the color is really pretty on you! Glad you enjoyed your day, despite the weather!ReplyDelete
Thank you :) xDelete
Happy Belated Birthday! You looked beautiful and I love your dress and accessories!!
Sincerely Daja
Thanks hun :) xDelete
Hey!! Happy belated birthday!! You looked great, amazing!
I looove your outfits, I'm a new reader! (:
Thanks alot hun...just ffd bk :)Delete
Hope you had a fabulous birthday!!! You polka dot peplum dress is adorable on you!!!
Elle xoxo
High Feather Twitter
High Feather Facebook
Yea I did!!..tnks alot hun :)Delete
I love your polka dots dress and your cake! How stylish! I hope you had an amazing birthday and a great time with your family!
Yea I did thanks alot hun :)Delete
happy belated bday darl and da peplum dress is so cute
Thank alot :) xDelete
Your cake looks so yummy--send mine please ;) Love the polka dot dress and the fit is great!
Happy belated birthday dear!
Haha! just send me ur addy & I'll post it dwn ..lol
Thanks so much 4 d comment :)
Cute dress! && cake lol
Happy Birthday!
Thanks for visiting my blog
yours is uber cool
looks like you had alot of fun on your birthday
cute dress too ^_^
uw! thanks you :) xxDelete
you look lovely!
happy birthday
Fashion Breaker
Thanks hun :)Delete
You look amazing from head to toe :)
And Happy birthday and thank you for following my blog.
Now following you.
Thanks alot luv & uw xxDelete
Happy belated birthday I'm glad you enjoyed this time anyway you looked so stunning! Loving your dress :)ReplyDelete
Aww! thnks luv :) xDelete
Happy birthday to you; wishing you all of God's blessings in the new year and always. I'm sure you had a blast! Your blue polka dots dress is so so gorgeous and the shoes are fab..ReplyDelete
Thanks a lot hun :)Delete
Pretty dress, love! If you get a second, I'd love to hear your thoughts about my latest outfit :)
Thanks hun..wud ff do :)Delete
Cool dress! :)
Marvelous dress and ring dear!
STEPHILà CREATIONS-Myfashionblog
Thanks alot hun :)Delete
oh em gee! Happy belated! Mine was on the 23rd!! Yippee!
Aww same to you luv...thank you :) xDelete
Wow I admire you studied Biomedical science, intelligence in a woman is the sexiest outfit! But I must to say I loove your dress, and the necklace is very original
I'm already following your blog, like all your posts they have great content :) I invite you to follow me too if you like, will coming back looking what's new up here.
Kisses from Mexico
Aww..thanks alot darling...will def ff bk :* xDelete
beautiful dress and happy birthday too dear!
join my giveaway to win US$100 cash coupon to spend on clothingloves!
nice blog ^^ loves it))you are so sweet and i love you style)
follow me and i will follow you)
xoxo Christy
I love the dress. You look beautiful! :)ReplyDelete
Gorgeous dress, You Looked lovely!
Happy Belated Birthday!!!!! :D Love your dress!ReplyDelete


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Three-point loss to Capital rough start
The White River High boy's basketball team lost its first two games this season.
In its initial challenge, when it hosted Yelm Dec. 2, the improved Hornets seemed to be in command of the contest with only seconds remaining in the non-league season opener. A hot-handed Tornado shooter buried a basket from long range at the buzzer to seal the Hornet's fate 43-42.
White River coach Bill Hawk said his team showed improvement when it traveled to Capital High for a Saturday encounter. The Hornets battled back from a 33-25 halftime deficit before falling to a heavily favored Capital crew 58-55.
Rochester High senior transfer Kenneth Thomas fared well against the Cougars scoring 10 points and hauling down 13 rebounds for White River.
"Kenneth has a lot of talent and he will definitely be a big asset to us down the road," Hawk said. "He isn't extraordinarily tall, but he can really jump and he is very aggressive under the boards."
White River's dance card will be full this week as the Hornets visited Peninsula's mostly senior team Tuesday, with the results coming too late to include here. The Hornets will host Clover Park at 7 p.m. Friday and will hit the road for a rare 5:45 p.m. Saturday South Puget Sound League 3A affair at Auburn Mountainview.
"There aren't going to be very many breaks or breathers in this league," Hawk said, "but as long as we keep improving every game, I think we are going to be OK."
Reach John Leggett at firstname.lastname@example.com or 360-802-8207.


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Amid turmoil that saw P&G miss earnings targets twice, its stock price plummet and its CEO depart, P&G's competitors have been gaining ground in most categories. Now, as the company looks to boost earnings with price increases, competitors under less pressure from Wall Street are slow to follow.
Compared with rivals, P&G's fiscal first-quarter performance under new
President-CEO A.G. Lafley wasn't pretty. In that quarter, ended Sept. 30, P&G's sales were up only 4% to $10 billion, excluding currency effects. And although P&G set a goal to make growth of its top 10 global brands a priority, the company gained market share for only three of those brands-Tide, Charmin and Pringles.
Its hard times, meanwhile, have meant glory days for competitors. In the third quarter, Kimberly-Clark Corp. saw sales increase 10% to $3.5 billion before currency effects, while Colgate-Palmolive Co., which competes against P&G in oral care, personal-care and cleaning products, posted a 7% sales jump to $2.4 billion, and North American sales up 10% during the same time frame.
Clorox Co. saw 6% growth in the North American household products business, where it competes directly with P&G. But declines in Clorox's Glad business dragged down the company's overall sales growth to 5%.
Even Unilever, which in recent years has seen sales growth lag behind P&G and has similarly lost share to smaller, more focused rivals, saw sales increase 5% globally to $11.7 billion in the third quarter. Fortunately for Unilever, sales increases in categories where it competes against P&G-hair care, deodorants and laundry detergents-offset problems in its ice cream business globally.
P&G's outlook for its current quarter is worse. Chief Financial Officer Clayton Daley told analysts in October that overall volume would decline 1% to 2% and sales are expected to be up only slightly. Mr. Daley blamed tough comparisons with last year's second quarter, when P&G rolled out its Swiffer and Dryel brands, though he said P&G volumes would still be up compared with last quarter.
One problem P&G faces is price, as competitors drag their feet or resist matching increases the company took earlier this year in laundry detergents and paper products to offset rising energy and paper pulp costs.
While Kimberly-Clark matched P&G's price increase on diapers earlier this year, achieved through reductions in package counts, Kimberly-Clark, Georgia-Pacific and other competitors have yet to match P&G price increases in paper towels and bath tissue, retailers said. And while such rivals as Playtex, Kimberly-Clark and Johnson & Johnson have matched P&G's price increases in tampons, they've yet to follow suit in sanitary pads and liners.
In laundry detergent, Unilever has resisted following P&G's price increases for more than six months, though the company is expected to raise prices to retailers in January.
Mr. Daley called the competitive response "price scraping," and said it's been common when P&G has raised prices in the past. Overall, he expects competitors to match P&G price hikes in most categories. The company rolled back slightly more than half its 9% price hike on paper towels in November, and Mr. Daley said he would be watching other categories closely.
"We have a firm policy that we will not allow our competitors to undercut us on price and effectively buy market share," Mr. Daley said.
Another problem for P&G is that Kimberly-Clark and Georgia-Pacific produce some or all of their own paper pulp, shielding them from cost fluctuations. P&G produces none of its own.
Unlike P&G, its chief competitors-Kimberly-Clark, Unilever and Colgate-Palmolive-have hit analysts' earnings estimates consistently in the past year and haven't pledged to keep marketing spending proportionate with sales, giving them more flexibility in cost-cutting and less pressure from Wall Street.
Adding to the tension, Colgate is preparing major product-launch strikes against P&G's Crest in oral care. Colgate, whose U.S. sales increased 6.1% in the four weeks ended Nov. 4 and 8.3% in the 13 weeks ended Nov. 4, according to J.P. Morgan Securities, is following the launch of its Colgate Sensitive toothpaste earlier this year with the launch of Colgate Total Whitening toothpaste this month. Y&R Advertising, New York, handles.
Kimberly-Clark is trying to exact retribution against P&G in feminine products. As the company struggled to integrate Scott Paper Co. from 1995 to 1998, P&G took the offensive. Its Always brand went from trailing Kimberly-Clark's Kotex, 31.8% to 32.5% in market share in 1995 to leading by 12.7 points-42.1% to 29.6%-in 1998, according to Information Resources Inc.
Kotex narrowed the gap to 10 points last year with product improvements and new advertising from Ogilvy & Mather, New York. Now, as P&G wrestles with its own internal problems, Kotex is on the offensive again, with its new global "red dot" ads for the brand. The ads have fueled a 20% sales increase for Kotex in Colombia, where they first launched last spring, and Kimberly-Clark is hoping for strong results in the U.S., too.
"I'm not going to pretend to believe that we'll see a 20% increase here," said Tim Lehman, president-North American Feminine Care at Kimberly-Clark. But he adds: "Certainly, I'm expecting the campaign will be important to us both in the short-term and, importantly, building the brand franchise long-term. The reality is that Kotex is still viewed as something of an older brand. We need to change that, and that's one of the keys of this campaign."
While competitors like Kimberly-Clark will likely make short-term gains while P&G tries to regain its bearings, Ken Harris, partner with the package-goods consulting firm Cannondale Associates, Evanston, Ill., doubts they'll gain long-term advantage.
"I'd bet on the jockey in this one," Mr. Harris said. "Procter is too good of a company to struggle forever. And just like Kimberly-Clark came back [from problems in the aftermath of the Scott deal] so will P&G."
Burt Flickinger, managing director of Reach Marketing, Westport, Conn., believes much of P&G's share erosion stems from long-term decisions that may only be exacerbated by Mr. Lafley's focus on the company's 10 leading global brands.
"It would have been unthinkable to say over the 1980s and 1990s, but P&G's competitors clearly have the initiative," Mr. Flickinger said. "P&G certainly lost its way with what used to be a very strong portfolio of B brands as P&G has overly resourced its aircraft carrier or A brands and grossly undersupported its allied brands."
Mr. Flickinger points to such brands as Ivory, once P&G's flagship, which now is struggling in both personal and home care, along with household-cleaning brands and second-tier brands as Cheer in laundry detergent. Even if P&G succeeds with such leadership brands as Tide, Pantene and Pampers, it could still lose share as second-tier ones in the same categories lose ground, he said.
One factor that figures in P&G's favor now, however, is a much stronger new-product pipeline than in years past, said Andrew Shore, analyst with Deutsche Bank Alex. Brown. P&G has 50 major products in its pipeline-including new brands and major line and brand extensions-for the next two years, he said, about double what it had in years past.
"Despite weaker-than-expected earnings quality [in the last quarter] and a less optimistic outlook in terms of volume growth [in the current quarter], we continue to believe that stability is returning to Procter & Gamble," Mr. Shore wrote in a recent report. He added P&G's recovery won't be "a quick fix," but he expects market shares and profit growth to increase early next year.
For his part, Mr. Lafley has said turning the tide at P&G will take time. "There's nothing like adversity in life to give you focus," Mr. Lafley told analysts in September. But he added: "It's going to take some time before this company is hitting on all cylinders again."


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Boston Red Sox vs. New York Yankees Free Pick - 9/15/13
New York Yankees (79-70) at Boston Red Sox (91-59)
MLB Baseball: Sunday, September 15, 2013 at 8:05 pm (Fenway Park)
Ivan Nova (R) (7-4) (3.260) vs. Clay Buchholz (R) (10-0) (1.612)
The Line: Boston Red Sox -159 / New York Yankees +149 --- Over/Under: 9 See the Latest Odds
The New York Yankees hope to avoid the sweep to the Boston Red Sox on Sunday Night Baseball.
After winning four of five the Yankees postseason hopes have hit a snag following consecutive defeats at Fenway Park. The American League East tile chase has now become the Wild Card chase and New York has to begin racking up the wins and get some help. The Bronx Bombers received no help on the mound or at the plate Saturday in a 5-1 loss to Boston in which CC Sabathia gave up five runs on nine hits and four BB over six frames. The Yanks offense provided little help on the three hit, two walk attack with a Robinson Cano grounder plating Curtis Granderson. Ivan Nova is scheduled to face the Red Sox if his ailing triceps is 100% by Sunday. Nova is coming in off back to back no decisions where he has given up seven runs on eleven hits in ten frames.
Greg M. Cooper-USA TODAY Sports
It's seems the American League East championship is Boston's to lose as they have gotten hot and stayed hot as winners in ten of 12. The Red Sox would like nothing better than to officially wrap things up sooner rather than later to rest up and get ready for the first round. The Boston offense has been formiddable and when the pitching contributes this team is tough to deal with which we saw Saturday. Jon Lester gave his offense an easy road with the lone run allowed on three hits and a pair of walks in eight innings pitched. A balanced Boston attack produced RBI's from five different players with four scoring. Clay Buchholz takes the mound Sunday looking for consecutive victories since his return from the disabled list. Buchholz was in top form in beating Tampa Bay the first time out with a three hit shut out over five innings.
Buchholz looked good in his first outing off the disabled list which is just what the Red Sox wanted to see. I give him the edge over Nova and like the way the team is swinging the bats as well...


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Leather by far is the most used material for these boots and no other material has matched up to its standard.
In some emergency cases you could lose all power including power to your cars computer system. While other materials used are rubber, leather, plastic, wool and wood. If you are going to use a motorized back up as a mode of transportation, make sure it is completely mechanical with no computer system at all. If you want to return to search for survivors, wait until it is safe to do so. These boots are designed in a manner so that they can fit in any women's feet easily. So maybe the most obvious question this story asks is: How can you dictate to others when you can't control yourself?
It is a depressing feeling but fortunately this feeling can be controlled, diminished and even eliminated from your heart! It takes some consistent work, but after you apply the principles you'll read below, the "work" will seem more like play...every day!
Zuni fetish carvings are highly collectible. It is not typical that the Zuni sign carvings.
With her newfound feline intuition, she becomes the masochistic Dominatrix looking Catwoman, a person who is now conflicted between good and bad. Shifting gender roles does not grant anyone the license to abuse others; with power comes responsibility. Some will be signed and some will not be. BDSM is practiced by millions of people; in fact you might have dabbled in it yourself without even realizing. The images imprinted on your mind, comes from mainstream media, who only wishes to paint a picture of despair or slip it into a pornographic category, forcing it into a stigma. One very common example is 'restraining' or 'tying' up a lover, to practice the art of 'sensory deprivation' - get it?
Be sure to travel away from all problem areas effected by an emergency or disaster. Leave a message at each evacuation center you arrive at for friends and family so they know you are alive and searching for them. (Although also seeming very ghetto for some reason) In all this she finds her self in a relationship with Tom Lone played by Benjamin Bratt,(who I wish we would have heard more dialog from, since its the only dialog I enjoyed in the whole movie) he is a detective who has fallen for her. When you look for these carvings, make sure that you purchase carvings that were made by the Zuni people. This is by no means a politically correct book -- even regarding BDSM culture; the story involves drugs, which as some may or may not know don't mix with that world, or shouldn't mistress webcams mix with that world. Be sure you carry a siphon kit so you can safely remove gas from abandon cars for the bike.
Contrary to popular beliefs BDSM is not a form of hardcore sadism. Once you have completed your search without all the results you would like, retrace your steps to evacuation center for new information.. This means the car is not going to move unless you push it. Like any type of feline, she's dangerous and untamed. Carvers only began signing their pieces at the urging of collectors. Other wise a small motorcycle or trail cycle will take you from one location to the next through the rubble left behind. Through the movie Catwoman, appears to be responsible for crime sprees in the city.
Usually leather or material similar to leather is used to make women boots. And this is partly the point of this cautionary tale


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The bridegroom embraces the bride's waist, a wedding bouquet in her hands, in focus a bouquet
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Hi all, just a quick message to let you know that I've safely arrived at our new place in Chichester. I'm going to be without internet access at home for a few weeks at least, but I'll try and check in at the pub via wifi.
In the meantime, if anyone – particularly my three regulars 😉 – would like to make any guest posts, feel free to email them to me and I will upload.
In the meantime I'm keeping myself busy working on my Portsmouth WW1 dead database (next book!), and some interesting ideas for iPhone app audio walking tours of historic Portsmouth.


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Play online Vegeta Dress Up games fro free here on vitalitygames.com. Click to play Vegeta Dressup online on vitalitygames.com. Dress up a cool Dragonball character choose from Vegeta, Goku, Cell, Son Goku, Android 16, Boo, Gogeta, Freeza, Mr Satan and many more. Make up one character or mix and match parts to make something strange looking. Try out Vegeta Games like this Vegeta Dress Up game.Come play the best Vegeta games in which you can have a lot of fun dressing up Vegeta to the fight.Vegeta dress up, you are in charge of dressing up Vegeta and prepare for the final battle against Freeza, Cell and Majin Bu.We hope you had fun with this great game. Find the best Vegeta games or others Dragon Ball Z games among our games suggested below.
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Body and Soul
Just before the busyness of the holiday season sets in, slip away to Blackberry Farm for a transformative yoga retreat. Our guest Yoga Instructor will lead guests in quiet, reflective and healing yoga sessions designed to restore balance to your body and mind, while vegan and raw food Expert Jenifer Kuntz will coach you through adopting raw foods at home. The gentle comforts of Blackberry Farm and our new wellness center make a perfect setting for this renewal.
How to book this event? To reserve your place in this event, please call 1-800-557-8864 or email firstname.lastname@example.com for accommodation reservations and event participation pricing and confirmation.
*Please note that our online booking system does not accept event reservations. You may contact us by phone to make reservations for events. Please also be aware that our online availability calendar does not take into account rooms available for events. If you see that there is no availability over the dates of an event, please contact us directly to book those dates.


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Available in four colors, our Wooden Register and Wrap Stands look great in any decor and are solid, durable and versatile furniture for your store's register and counter top operations. Shipped KD and with easy assembly, these attractive and functional counters are a must for any new or existing store. In-stock and ready for fast processing and shipping. Contact us
for high volume pricing, bulk or drop-shipping solutions and individual
fulfillment options, or custom manufacturing to meet your specific


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VGN - Attention: strategy-RPG fans everywhere, stop what you are doing. Close your browser and go pick up Disgaea D2 before continuing. That is all, thank you.
Ok, so here we go! After 10 years the original charm of Disgaea is back and it is not pulling any punches. This is pure unadulterated tactics-style chaos that gamers spent hours upon hours pouring into Hour of Darkness back in 2003, but it is incredibly refined just enough to suck you back in without changing the feel that's been much needed in the rest of the series since the beginning.


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Manchester City and Arsenal have both faltered of late.
Popular pundit Robbie Savage feels Manchester City are out of the title race and are now in danger of missing out on a place in the top four, he wrote in his column for the Mirror.
The Citizens recently won the League Cup, making it three trophies in as many seasons for out-going boss Manuel Pellegrini.
However, their league form has gone off the rails with three successive defeats and as such they find themselves in fourth position, ten points adrift of league leaders Leicester City.
Savage, writing in his column for the Mirror, believes they are no longer title contenders and questions on current form whether they will have enough to finish in the top four.
"They were so poor at Liverpool in midweek that not only do I think their title challenge is going to fall short, I am not absolutely certain they will even finish in the top four," Savage wrote.
"Ultimately, I think they will make it, but they had better not take their foot off the gas - otherwise they could face the unthinkable prospect of Pep Guardiola taking over in the summer with no Champions League football to welcome him."
City's title bid was halted due to back-to-back home defeats to rivals Leicester City and Tottenham Hotspur and they followed that up with a miserable 3-0 defeat to Liverpool at Anfield in midweek.
Their wretched run of form leaves Pellegrini's side in 47 points, ahead of city-rivals Manchester United only on goal difference with the two teams still to play at the Etihad Stadium.
City, having played one game less, do have a fairly straight-forward run-in with the exception of United and Arsenal to visit the Etihad and a trip to Chelsea, therefore a top four spot should be achieved.
That said, a number of players are not at the races and with a place in the Champions League quarter-finals all-but assured, perhaps the distractions of Europe could see their domestic form continue to falter.


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Education, Health and Care Plans
A seminar for parents, carers and professionals [in England], London EC1, 29 June 2015. (Cost for parents: £5 including lunch). (Ambitious About Autism).
A Day at the Beach
Autism West Midlands are running a trip from Birmingham to Weston-super Mare, 10 August 2015.
Small charge, book in advance, (Autism West Midlands).
Pathways through transition
Life after compulsory education for young people with vision impairment. 1 July 2015, Birmingham. Cost for parents, £60, (RNIB).


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Natalie Portman Stars In James Blake's 'My Willing Heart' Music Video - Watch Here!
Natalie Portman is absolutely stunning as she embraces her baby bump in James Blake's just released music video for "My Willing Heart"!
The track, co-written by Frank Ocean, is the 28-year-old English singer's first single to receive visual treatment from his latest album The Colour in Anything, which was released back in May.
PHOTOS: Check out the latest pics of Natalie Portman
The black-and-white clip, directed by Anna Rose Holmer, sees a pregnant Natalie, 35, reclining on a bed and swimming gracefully underwater.
It was filmed in Los Angeles just days before Natalie gave birth to her daughter Amalia with husband Benjamin Millepied.
Natalie Portman – 'My Willing Heart' (Music Video)


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Malcolm Gladwell searches for the counterintuitive in what we all take to be the mundane: cookies, sneakers, pasta sauce. A New Yorker staff writer since 1996, he visits obscure laboratories and infomercial set kitchens as often as the hangouts of freelance cool-hunters — a sort of pop-R&D gumshoe — and for that has become a star lecturer and bestselling author.
Sparkling with curiosity, undaunted by difficult research (yet an eloquent, accessible writer), his work uncovers truths hidden in strange data. His always-delightful blog tackles topics from serial killers to steroids in sports, while provocative recent work in the New Yorker sheds new light on the Flynn effect — the decades-spanning rise in I.Q. scores.
Gladwell has written four books. The Tipping Point, which began as a New Yorker piece, applies the principles of epidemiology to crime (and sneaker sales), while Blink examines the unconscious processes that allow the mind to "thin slice" reality — and make decisions in the blink of an eye. His third book, Outliers questions the inevitabilities of success and identifies the relation of success to nature versus nurture. The newest work, What the Dog Saw and Other Adventures is an anthology of his New Yorker contributions.
- Website: Malcolm Gladwell's homepage
- Blog: Malcolm Gladwell's blog
- Wikipedia: Malcolm Gladwell
- Book: The Tipping Point
- Book: Blink
The Tipping Point – rekomenderas!
Gladwell (The Tipping Point) once again proves masterful in a genre he essentially pioneered—the book that illuminates secret patterns behind everyday phenomena. His gift for spotting an intriguing mystery, luring the reader in, then gradually revealing his lessons in lucid prose, is on vivid display. Outliers begins with a provocative look at why certain five-year-old boys enjoy an advantage in ice hockey, and how these advantages accumulate over time. We learn what Bill Gates, the Beatles and Mozart had in common: along with talent and ambition, each enjoyed an unusual opportunity to intensively cultivate a skill that allowed them to rise above their peers. A detailed investigation of the unique culture and skills of Eastern European Jewish immigrants persuasively explains their rise in 20th-century New York, first in the garment trade and then in the legal profession. Through case studies ranging from Canadian junior hockey champions to the robber barons of the Gilded Age, from Asian math whizzes to software entrepreneurs to the rise of his own family in Jamaica, Gladwell tears down the myth of individual merit to explore how culture, circumstance, timing, birth and luck account for success—and how historical legacies can hold others back despite ample individual gifts. Even as we know how many of these stories end, Gladwell restores the suspense and serendipity to these narratives that make them fresh and surprising.One hazard of this genre is glibness. In seeking to understand why Asian children score higher on math tests, Gladwell explores the persistence and painstaking labor required to cultivate rice as it has been done in East Asia for thousands of years; though fascinating in its details, the study does not prove that a rice-growing heritage explains math prowess, as Gladwell asserts. Another pitfall is the urge to state the obvious: No one, Gladwell concludes in a chapter comparing a high-IQ failure named Chris Langan with the brilliantly successful J. Robert Oppenheimer, not rock stars, not professional athletes, not software billionaires and not even geniuses—ever makes it alone. But who in this day and age believes that a high intelligence quotient in itself promises success? In structuring his book against that assumption, Gladwell has set up a decidedly flimsy straw man. In the end it is the seemingly airtight nature of Gladwell's arguments that works against him. His conclusions are built almost exclusively on the findings of others—sociologists, psychologists, economists, historians—yet he rarely delves into the methodology behind those studies. And he is free to cherry-pick those cases that best illustrate his points; one is always left wondering about the data he evaluated and rejected because it did not support his argument, or perhaps contradicted it altogether. Real life is seldom as neat as it appears in a Malcolm Gladwell book. (Nov.)Leslie T. Chang is the author of Factory Girls: From Village to City in a Changing China (Spiegel & Grau).
A review/comment on Gladwells Outliers in NYT:
Gladwell's important new book, "Outliers," seems at first glance to be a description of exceptionally talented individuals. But in fact, it's another book about deep patterns. Exceptionally successful people are not lone pioneers who created their own success, he argues. They are the lucky beneficiaries of social arrangements.
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POMPANO BEACH — Pompano Beach`s tax base should grow by leaps and bounds during the next five years as several commercial, industrial and office park projects are built.
And even though some of those projects are barely off the ground, city officials say they`re already helping the city financially.
``Many residential areas have been reduced in property assessment value,`` city Planning Director Fred Kleingartner said. ``And I think we`ve been quite fortunate that the growth of the industrial areas has more than offset the reduction of those values.``
Exact figures from the county will not be available until July, but Kleingartner said homeowner requests for property reappraisal were partly responsible for the drop.
But city growth, largely in commercial and industrial areas, sparked a $70 million increase this year in the city`s assessed valuation. An assessment of the entire city was $2.7 billion last year, said Assistant City Manager Danny Crew.
Most of the construction projects are on land the city annexed in 1983 that was relatively free of residential neighborhoods. Developers swiftly scooped up vast tracts of real estate and started paving roads and pouring foundations.
``It`s just the sheer size of the land that`s bringing all this about,`` Kleingartner said.
Project spokesmen also say transportation access and the population growth of the area were major considerations for choosing Pompano Beach development sites. Nearby Interstate 95 and Florida`s Turnpike provide quick routes for both freight and employees.
``Decision-makers live around here,`` said Leo Ghitis, a Park Central leasing agent. ``The executives are here, and there`s a lot of available labor.``


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What We Offer
Exchange vows on the beach and celebrate lavishly on your special day. Leave with lifelong memories and captivating photos.
Our attentive staff will help you create an unforgettable wedding in our well-appointed, grand lakeside retreat that you and your guests will remember for years to come.
Magical weddings are made here at Blue Harbor Resort.
We offer complete wedding services, including:
- Unparalleled facilities for your guests' comfort and enjoyment in a destination wedding venue
- Wedding manager
- Ballroom banquet rooms for 50-600 guests
- Private dining for rehearsal dinners, bridal showers, brunches, gift openings
- Extensive menu selections and catering by renowned chefs
- Elegantly appointed tables with full china service
- Dance floor, wireless microphone, and complimentary champagne toast provided for your head table
- Cake cutting
- Exclusive bridal suite
- Full-service spa
- Assistance with trusted entertainment, floral design, favors, photography or officiates as needed
Discover your perfect shade of Blue.
For more information, click here to contact our dedicated wedding staff.
Fill out a request for proposal or call us at (866) 701-BLUE (2583).


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6 March 2004
Straight and level
If an aircraft's artificial horizon system fails, its autopilot should still be able to carry on flying level by sensing the contrast between the darker land and the lighter sky, according to a patent application from the Australian government (WO 2004/10236).
The autopilot uses sensors on the sides, front and rear of the plane, some of them tuned to UV and some to green light. The UV sensors discriminate between the land and the sky, but they are dazzled by the sun. So the green sensors measure the sunlight, and this is then subtracted from the …


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Waddington Parish Council: The council meets on the second Monday of the month. -
Prize Draw! - Prize Draw details now online. Click Here.
Your Village Needs YOU! - The Parish Council is trying to develop a Community Emergency Plan for the village.
Welcome to the website
Parish Council
Information, History and Heritage
Village News
Village Notices
Village Organisations and Events
Contact Us
Submit Details
Waddington village is in the heart of the Ribble Valley just two miles from Clitheroe, Lancashire.
Not only is it steeped in history with King Henry VI residing at Waddington Old Hall in 1465, the home to two churches, a primary school, a babbling brook, the Alms Houses, village stocks and the beautiful award winning Coronation Gardens but Waddington also has many fantastic walks, a post office, a café, a social club, three popular public houses, bed & breakfast accommodation, playing fields on where both football and cricket are played along with a children's play park area.
The aim of this website, launched by Waddington Parish Council, is to welcome residents and visitors alike and to keep you updated with the news of upcoming events in Waddington, and to keep you informed about all our local amenities, clubs and facilities."
Monday 21 May
Borough Councillor Paul Elms drew the winning tickets at the parish council's annual meeting.
Read More...
Sunday 13 May
Friday 6 April
An update from Thwaites Plc regarding parking at the Higher Buck
Parish Council Meeting
Wednesday 3 January
Tuesday 15 March
Website content and images © Waddington Village Committee
Website design and management Whitesands Media and Quaystone


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My friend has a problem. He has a paypal account and the password changes on him. He suspects a hacker. He tried to change it but it doen't help. What should he do.
Any help would be apprecated.
To find out if someone else is accessing it... try to obtain a list of login times and password change times. They could then compare it to known legit login times and find out if someone else is accessing it.
If that is the case... someone else is accessing it... contact paypal and have the account closed and open a new one with a strong password.
Quitmzilla is a firefox extension that gives you stats on how long you have quit smoking, how much money you\'ve saved, how much you haven\'t smoked and recent milestones. Very helpful for people who quit smoking and used to smoke at their computers... Helps out with the urges.
Thanks for the help. My friend will really apprecate it.
Oh, I forgot... they could probably tell you which IP(s) accessed the account...
If the IP matches your IP range, then you know who logged in.
If the IP isn't in your IP range... thats another reason to suspect something.
(Of course, if you are using a proxy, that would mess everything up. Test results wouldn't be reliable.)
BTW: Good luck finding out any of this info... From what I've heard... Paypal isn't the most helpful service. They'll take your money, but when it comes to helping you... you have a better chance of getting a problem resolved from a Dell tech support agent.
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To view an abstract, select an author from the vertical list on the left side.
2008 Grants - Hill
Investigating Exosomes as Novel Secretory Carriers of APP and Abeta
Andrew F. Hill, Ph.D.
University of Melbourne
Parkville, Australia
2008 New Investigator Research Grant
Beta-amyloid (Abeta) is a protein fragment created by the cutting of a larger protein, amyloid precursor protein (APP). Beta-amyloid is later secreted from nerve cells and into the fluid space surrounding them, where it aggregates into amyloid plaque, a characteristic feature of Alzheimer pathology.
Complex cellular "machinery" and pathways perform the steps involved in secretion of beta-amyloid and other proteins. One such pathway results in the secretion of exosomes, tiny "bubbles" of cellular material released into the space outside the cell. Andrew F. Hill, Ph.D., and colleagues have recently shown that exosomes may contain (1) APP; (2) beta-amyloid, the final product of APP cleavage; and (3) an intermediate portion of APP known as the C-terminal fragment. They also found evidence that some of the cutting of APP to yield beta-amyloid occurs in the exosome.
Dr. Hill and colleagues plan to perform additional studies of the exosome pathway and its role in the processing and secretion of APP and beta-amyloid. The researchers plan to isolate exosomes from cells and study whether the exosomes can independently process APP. They will also use genetic and biochemical techniques to study the enzymes required for such processing within the exosome. Finally, the researchers will test whether these exosomes are toxic to nerve cells. These studies may advance our understanding of a pathway by which beta-amyloid is secreted and may suggest new therapeutic targets.