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Weaknesses in the Smithsonian Tropical Research Institute s Financial Management Require Prompt Attention
- Doreen Riley
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1 Weaknesses in the Smithsonian Tropical Research Institute s Financial Management Require Prompt Attention Office of the Inspector General Report Number A October 29, 2013
4 INTRODUCTION This report presents the results of our audit of the Smithsonian Tropical Research Institute s (STRI) financial operations. Located in the Republic of Panama (Panama), STRI is a research center dedicated to understanding biological diversity and its relevance to human welfare. It has marine laboratories on both coasts of Panama, giving access to two different ocean environments. STRI is the only Smithsonian organization based outside of the United States. Its geographically remote location, and the unique demands of operating in another country, present challenges for the Smithsonian to oversee and manage STRI s operations. Our objective in this audit was to evaluate high risk areas of STRI s financial operations, including cash operations, accounts receivable transactions, and procurement activities. Cash Operations STRI receives cash from a number of sources such as visiting researchers fees, retail operations, and donations. Cash receipt and disbursement operations are conducted at multiple locations throughout Panama. In addition, STRI s deposit and disbursement transactions are conducted within three different accounts at two financial institutions. Accounts Receivable Visiting scientists incur expenses while conducting their research at the various STRI locations for items such as lodging, meals, scientific equipment, and boat transportation. Scientists generally pay these expenses during their visit or later when they receive reimbursement from a sponsoring entity. STRI sets up accounts receivable to record amounts due to STRI from the scientists for expenses they incur. Procurement STRI purchases goods and services using the following four methods: (1) petty cash, (2) purchase card, (3) purchase order, and (4) contracting. Both STRI s comptroller and procurement manager can approve purchases up to $100,000. For purchases larger than $100,000, STRI must get approval from the Office of Contracting in Washington, D.C. During the course of our audit, we interviewed STRI management and tested controls related to cash, accounts receivable, and procurement. In addition, we reviewed all fiscal year 2012 bank account reconciliations, and samples of accounts receivable and purchase orders from multiple years. 1
5 A detailed description of our objectives, scope, and methodology is included in Appendix A. RESULTS IN BRIEF STRI needs to improve its financial operations in all areas we reviewed -- bank account reconciliations, accounts receivable, and procurement. Set forth below are our findings in these three areas and the recommended actions to address the weaknesses. Bank Account Reconciliations We determined that STRI is not performing bank account reconciliations or posting cash transactions to the Smithsonian s official accounting records (general ledger) timely. Also, STRI s bank account reconciliations were not complete. In addition, STRI did not have written policies and procedures, which contributed to its bank account reconciliation issues. We recommended that STRI management implement the following improvements to bank account reconciliations: Develop and implement written policies and procedures over bank account reconciliations to increase control over cash. Reconcile bank accounts promptly and resolve reconciling differences. Post cash transactions to the general ledger timely. Continue to reconcile the third party processor payroll report to the disbursement file. Accounts Receivable STRI s accounts receivable does not reconcile to the general ledger by approximately $44,000. Also, STRI had approximately $50,000 of accounts receivable balances that were more than 90 days delinquent as of fiscal year-end STRI did not have a written policy that outlined procedures to collect the delinquent balances. We recommended that STRI management implement the following improvements to its accounts receivable controls: Develop and implement written accounts receivable collection policies and procedures. 2
6 Review the current accounts receivable and correct the accounts in the pointof-sale (POS) system. Reconcile the accounts receivable from the POS system to the general ledger. Automate the recording of all account receivables from the subsidiary ledger to the general ledger. Procurements During our testing of purchase orders, we reviewed one purchase order where STRI management did not ensure that the Office of Facilities Engineering and Operations (OFEO) participated in the design stage of a construction project. We also reviewed another purchase where STRI management had not properly controlled the assets after the purchase was complete. We recommended for future procurements that STRI management: Collaborate with OFEO to review the design of facility improvements. Assign to a staff member the responsibility for purchased items. Not use STRI facilities to house private property. Succession Plan We found that STRI has filled two key directorates with outside consultants, which increases the risk of loss of continuity of business operations and management stability. We recommended that STRI management develop a succession plan for these two key positions that are currently being outsourced to consultants. RESULTS OF AUDIT Bank Account Reconciliation Internal Controls Need to be Improved STRI uses three bank accounts to handle cash transactions: operating, payroll, and United States vendor disbursement. We found that STRI must improve the timeliness of its bank account reconciliations and effectively resolve reconciling differences. Also, STRI must ensure segregation of duties over the payroll bank account reconciliations. Bank account reconciliations are a comparison between an organization s bank balances recorded in its general ledger and the balances reported on the bank statement. Normally, these balances do not agree because of timing differences 3
7 between the recording of activity by the bank and its account holder. For example, a deposit may be recorded by the organization in its accounting records but not yet recorded by the bank. This results in a reconciling difference. Bank account reconciliations are important to control cash because they help to detect errors on the part of the bank and the organization when recording transactions in accounts. Reconciliation Timeliness STRI accounting staff were not reconciling all three of their bank accounts timely during fiscal year They took longer than a month to complete 21 of the 36 reconciliations we tested. Moreover, staff took longer than 2 months to complete 12 of those 21 reconciliations. Reconciling Differences STRI staff were not reconciling their operating and payroll bank accounts completely. Of the 24 reconciliations they prepared for fiscal year 2012, STRI accounting staff could not identify nor resolve reconciling differences on 22 of them. The reconciliations had differences ranging from under $100 to over $5,000. In addition, STRI had reconciling differences that they had identified, but had not corrected. For example, STRI did not address multiple reconciling differences, the largest of which was $125,000, for up to 3 months on its operating bank account reconciliation. Also, STRI did not address more than $50,000 of reconciling differences on its payroll bank account reconciliation over a 3-month period. At the end of fiscal year 2012, STRI s accounting staff caused another large reconciling difference totaling more than $100,000 by recording payments for salaries in the general ledger prior to the money being disbursed from the bank. According to generally accepted accounting principles, instead of reducing the cash balance in the general ledger, accounting staff should have created a liability to represent the amount STRI owed employees for salaries earned but not yet paid. Segregation of Duties for Reconciliation During fiscal year 2012, STRI disbursed more than $8 million to more than 350 employees without properly segregating the following duties: review of payroll bank account reconciliation, maintenance of payroll records, and disbursement of employees pay. For instance, an employee in the accounting department was allowed to perform the following incompatible duties: coordinate payroll changes with STRI s third party payroll processor, forward the payroll report to the Office of the Comptroller (OC), and review the payroll bank account reconciliation. Although the employee reviewed the reconciliations, there were often unidentified reconciling differences on the payroll bank reconciliation. 4
8 STRI s failure to separate these duties could allow the employee to misappropriate cash by adding a fictitious individual or increasing the pay of another employee by altering the payroll records. Then, the employee could mask the theft by labeling the shortfall as an unidentified reconciling difference on the payroll bank reconciliation. The employee periodically altered the payroll report from STRI s third party payroll processor rather than contacting the third party processor to correct the payroll report. By correcting minor mistakes, typically less than $100, such as inaccurate amounts of overtime worked, the employee created unidentified reconciling differences. Smithsonian Directive (SD) 310, Financial Reporting and Risk Management Internal Controls, requires directors of units to implement and execute all internal controls as they pertain to unit operations. According to the Smithsonian Comptroller, bank reconciliation internal controls include reconciling and posting transactions to the general ledger promptly. In addition, the Smithsonian Comptroller provided STRI management with written guidance that bank account reconciliations should be performed monthly. Performing timely reconciliations reduces the risk of misappropriation of assets. SD 310 also requires directors of units to grant and delegate financial authority carefully, while maintaining the proper segregation of duties. Lastly, SD 310 describes segregation of duties as an example of an important control activity. Segregation of duties reduces the risk of asset misappropriation by theft or fraud. The issues we found related to bank account reconciliations were due to the following: STRI lacked written procedures to perform reconciliations and a director to oversee the Finance and Administration department during the majority of fiscal year STRI s accounting staff developed lax bank reconciliation practices that management did not correct. In addition, STRI lost key accounting personnel in May 2012, who have not been replaced. STRI deposited and disbursed cash from its bank accounts without promptly recording these amounts in the general ledger. STRI delegated responsibility for managing the payroll activities to one individual within the accounting department. 5
9 STRI s third party payroll processor s disbursement report frequently contained errors in the amounts to be disbursed to employees. Instead of notifying the third party processor of these errors, an accounting employee changed the disbursement file directly. STRI s poor internal control environment contributed to lax oversight over cash. Because STRI accounting staff do not promptly reconcile bank accounts, do not timely record cash receipts and disbursements, and cannot identify reconciling differences, they may not detect potential losses of cash. Further, because a STRI employee altered the disbursement file from the third party contractor, the bank account reconciliation was more difficult to perform and there were unidentified reconciling items. While this lack of segregation of duties increased the potential for theft of cash to occur through the payroll system, none came to our attention during our review. As a result of a recommendation by OC, STRI implemented internal controls that improved segregation of duties and reconciliation of the payroll account after April STRI management also reassigned payroll maintenance duties from accounting to human resources staff and instituted supervisory review of changes to the third party payroll records. The accounting department now reconciles the disbursement file used to pay employees against the third party payroll processor s report to ensure that any changes made have been authorized by the human resources staff. Recommendations For more effective control over cash operations, we recommend that the Director of STRI ensure that the accounting department: 1. Develops and implements written policies and procedures over bank account reconciliations with the assistance of the Office of the Chief Financial Officer. 2. Reconciles bank accounts monthly and that reconciling differences are fully researched and resolved. 3. Posts cash transactions, such as receipts and disbursements, to the general ledger by the end of each month. 4. Continues to reconcile each bi-weekly third party processor payroll report to the disbursement file and ensures that the reconciliation is reviewed by a supervisor. 6
10 STRI Needs to Reconcile its Accounts Receivable from Visitors and Improve its Collection Activities Accounts Receivable Reconciliation STRI uses a POS system to monitor scientists repayments of their obligations to STRI for expenses such as lodging, meals, scientific equipment, and boat transportation. The transaction detail in the POS system provides the basis for both the general ledger balance and the amounts scientists owe STRI. Then, STRI uploads entries from the POS system periodically to record accounts receivable activity in the general ledger, which is the Smithsonian s official accounting record. STRI has two categories of accounts receivable in its POS system: one is for scientists that incur expenses at its facility on Barro Colorado Island (BCI), and the other is for scientists that incur expenses at the other locations. STRI must account for receivables incurred at its BCI facility separately from the other locations because of a federal requirement that the fees charged to visiting scientists be deposited in trust for the support of the island facility. We found that STRI needs to improve management of accounts receivable for visiting scientists expenses such as lodging, meals, and supplies. STRI s staff have been unable to reconcile its accounts receivable to the general ledger, which is important to ensure the accuracy of STRI s financial information. As of September 30, 2012, STRI had a general ledger accounts receivable balance of approximately $45,000. However, the POS system had an accounts receivable balance of approximately $89,000, a difference of $44,000. STRI identified some of the differences as follows: Approximately $25,000 of entries recorded in the POS system were not uploaded into the general ledger; Approximately $14,000 in late fees recorded in the POS system were not uploaded into the general ledger; and Approximately $2,000 of duplicate entries were recorded in the POS system. However, STRI had a remaining unidentified difference of approximately $3,000, which while small in comparison to the overall balance in the POS system, still demonstrates that STRI lacks sufficient thoroughness in its reconciliation process. Collection Activities During fiscal year 2012, STRI collected approximately $100,000 in delinquent accounts. However, some of the visiting scientists still had 90-day delinquent 7
11 accounts totaling approximately $50,000 as of fiscal year-end Even several employees of STRI had 90-day delinquent accounts. Moreover, STRI management has not implemented a written collection policy, as prescribed by SD 301, Financial Management Accounting Practices and Procedures, to establish standards for setting credit limits and to follow up on unpaid charges. SD 301 states that Smithsonian unit directors are responsible for the effective management of accounts receivable including reviewing outstanding balances for uncollectible accounts. Additionally, STRI has the primary responsibility to perform the monthly reconciliation in coordination with its headquarters office liaison, in OC, which was renamed the Office of Finance and Accounting in June OC was responsible for verifying that the monthly accounts receivable reconciliation was performed by the appropriate party. The units are required to have written policies regarding how they extend credit and procedures to conduct timely and systematic follow-up collection efforts on unpaid accounts. STRI s mismanagement of accounts receivable results in the following: Management does not have an accurate cash flow analysis to support funding needs for STRI s scientific experiments. An increase in the risk of loss from delinquent accounts and a potential of lost funding to support operational goals. Because the POS system was not uploading into the general ledger properly, STRI staff could not separate the BCI receivable activity from the other receivables. In addition, STRI accounting staff had to create manual journal entries to upload BCI receivable activity into the general ledger. Manually uploading the entries is inefficient and may result in additional errors. In fact, during the audit of the Smithsonian s financial statements, the independent auditor found instances where STRI s accounting staff made manual journal entry errors. In addition, some of the scientists accounts in the POS system have negative balances, which indicate an unusual situation where STRI owes the scientist money. 8
12 Recommendations To strengthen controls over accounts receivable, we recommend that the Director of STRI: 5. Develop and implement written accounts receivable and collection policies and procedures that include parameters for extending credit to scientists, guidance on following up with delinquent parties, and criteria for determining when to write-off delinquent accounts after collection efforts have failed. Submit the revised policies to the Office of Finance and Accounting, as required by the Smithsonian Financial Management Accounting Policies and Procedures Handbook. 6. Assign responsibility to review the current accounts receivable and correct the accounts in the POS system to record the accurate amounts. 7. Assign responsibility to reconcile the accounts receivable from the POS system to its general ledger account monthly and ensure that a managerial review process is established. 8. Assign responsibility to implement an automated method to accurately record the BCI accounts receivable from the subsidiary ledger to the general ledger. Unusual Procurements Require Greater Attention During our testing of purchase orders, we did not find any significant deviations from procurement policy or systemic problems, with the following two exceptions that we detail below. We reviewed one purchase order for approximately $10,000 for which STRI staff did not ensure that OFEO participated in the review of a lab building design as mandated by SD 410, Facility Construction and Improvement Projects. We also reviewed another purchase for approximately $10,000 in which STRI staff had not properly controlled the assets after the purchase was complete, as required by SD 315, Personal Property Management. OFEO Design Involvement During fiscal year 2012, in Bocas del Toro, STRI started a construction project that converted a 40-foot shipping container into a science lab without consulting OFEO during the design process. SD 410 requires all facility altering projects to be managed by, or in consultation with, OFEO to maintain the safety, health, and welfare of Smithsonian staff and visitors. The contractor completed the lab according to the statement of work, but once the lab was built, OFEO disapproved the use of the science lab for safety reasons. Until recently, STRI had managed facilities services locally. However, during fiscal year 2012, the Smithsonian moved the oversight and funding of STRI s facilities 9
13 service function to OFEO s headquarters office located in Washington, D.C. This unit now oversees the funding, management, and execution over capital improvements and maintenance at STRI. STRI began this science lab construction project during this transition. Because STRI staff did not believe the project was a facility alteration, they did not initially involve OFEO in the construction of the lab. Although there was a compelling urgency to have this lab completed by March 7, 2012, STRI had been unable to use the lab for more than a year because OFEO had not approved the lab s use. STRI management informed us that the work was finally completed in May 2013 with the assistance of OFEO. The project s initial cost was approximately $10,000, but according to management, the additional work cost approximately $12,000 an increase of 120 percent over the initial cost. Custody of Property During fiscal year 2010, STRI s procurement manager authorized the purchase of approximately $10,000 of pine wood from buildings that had been disassembled on Gamboa. STRI purchased the wood to use for repairs on other buildings. In addition, the Director of STRI informed us that he also purchased a portion of the wood from the disassembled buildings and stored it in the same building as STRI s wood, a Smithsonian property asset. According to the purchase order for this transaction, STRI purchased approximately 15,000 square feet of pine wood, and STRI staff took an initial inventory of this wood. During our visit, STRI officials could not identify a custodian for this wood. SD 315 defines property control as the proper care, custody, protection, maintenance of accurate records, and assignment of all personal property. Because STRI management could not identify a custodian for its purchased wood, they could not assure that SD 315 was being followed with regards to proper care, custody, protection, and assignment of all personal property. 10
14 The non-routine nature of this purchase contributed to STRI not assigning responsibility for its custody. STRI increases the risk of undetected loss or theft of its wood by not assigning responsibility for it to an employee. In addition, STRI risks the misappropriation of its wood by storing both sets of wood in the same building. Finally, STRI should not be providing storage space for a third party. Recommendations Facility construction and improvement projects should support a safe environment for research studies; therefore, we recommend that the Director of STRI: 9. Ensure that future construction and improvement projects contain the necessary documentation indicating OFEO s involvement in the beginning of the design stage, as required by SD 410. To ensure proper custody and accountability over purchased property, we recommend that the Director of STRI: 10. Assign responsibility for the control and maintenance of accurate inventory records for STRI s pine wood and any future purchases, as required by SD 315. In addition, have the assigned custodian determine what the market cost would have been for the period the private property was stored. 11
15 11. Ensure that STRI facilities only house property intended for official use by the Smithsonian. STRI Relies on Consultants for Two Key Positions Currently, the Director of Advancement and the Director of Finance and Administration are outside consultants rather than full-time Smithsonian employees. The Director of Advancement position is important because that department is responsible for fundraising. STRI has placed a renewed emphasis on fundraising to achieve its fiscal year 2013 priorities and assist the Smithsonian in its capital campaign. The Director of Finance and Administration position is also important because the department oversees critical areas such as procurement, accounting, finance, human resources, and information technology functions, all of which support the rest of STRI s operations. Based on our conversations with STRI management, it is our opinion that both positions were being filled by consultants because: The positions are difficult to fill due to STRI s Panamanian location; and STRI management has not clearly defined the needs and requirements for these full-time positions. In the specific case of the Director of Advancement, STRI management hired the consultant to produce a branding strategy, but later determined that they also needed the consultant to develop and temporarily lead an advancement department so the branding strategy would be successful. For the Director of Finance and Administration, STRI is using a consultant who was recommended by a private donor to fill the role. We question management s decision to fill these two positions long-term with consultants rather than full-time employees because of the importance of the offices they lead. These two directors are limited in their ability to lead offices because, as outside consultants, they cannot perform inherently government functions, per Federal Acquisition Regulation guidance. In addition, according to Smithsonian policy, they are not permitted to supervise employees. According to the Office of Personnel Management, succession planning is critical to mission success and creates an effective process for recognizing, developing, and retaining top leadership talent. We understand the challenges that staffing these positions in Panama with full-time employees entails. However, the use of consultants in key positions increases the risk of loss of continuity of business operations and management stability. 12
16 Recommendation To ensure a more stable and consistent management structure, we recommend that the Director of STRI: 12. Develop and implement a written succession plan to fill the Director of Advancement and the Director of Finance and Administration positions with full-time Smithsonian employees. 13
17 APPENDIX A OBJECTIVES, SCOPE, AND METHODOLOGY The objective of the audit was to evaluate high-risk areas of STRI s financial management operations. These areas included cash operations, accounts receivable transactions, and procurement activities. To accomplish our objective, we reviewed Smithsonian policies and procedures for internal controls, contracting, procurement, property management, design, construction, and accounting. We also assessed the internal controls over the Enterprise Resource Planning Financial System, which is the Smithsonian s general ledger, and the STRI POS system, which details STRI s accounts receivable. Because of transaction errors made by STRI staff, we did not rely on the data from these systems. As a result, we developed findings and recommendations to ensure the data s reliability. We met with the Office of the Comptroller, the Office of Facilities Engineering and Operations, the Office of Advancement, the Office of the Chief Information Officer, and the Office of Contracting to discuss STRI s financial management operations. We conducted site visits in Panama at Tupper, Barro Colorado Island, Bocas del Toro, Naos, Culebra, and Gamboa facilities to visually inspect selected procurements and to conduct walkthroughs and verify controls over cash and accounts receivable. Our audit assessed the bank account reconciliation process for all three of STRI s bank accounts. We reviewed all monthly reconciliations of STRI s three bank accounts for fiscal year In addition, we evaluated the internal controls over cash processing, cash receipts from site activities, and cash security. We also assessed the internal controls over updating payroll records and processing payroll payments. We tested 100 percent, approximately 350, of the Panamanian employee files to ensure that all of STRI payroll payments were for legitimate employees. To evaluate the accuracy of the accounts receivable data, we reviewed the accounts receivable reconciliation as of the end of fiscal year To determine that appropriate accounts receivable setup controls were in place, we interviewed STRI accounting and visitor services staff and tested a judgmentally selected sample of 40 high-balance, delinquent, and unusual records. We also assessed STRI s policies and procedures for extending credit to scientists and researchers, monitoring accounts, collecting delinquent balances, and writing off uncollectible accounts. To evaluate the controls over procurement and the appropriateness of goods and services purchased, we interviewed STRI accounting and procurement staff. We also selected a judgmental sample of 51 purchases that included all purchase orders that were more than $50,000, primarily made in fiscal year In A-1
18 addition, we included some unusual procurements in the sample from other years, regardless of dollar amount. Because we selected a judgmental sample for our review of accounts receivable and procurements, we cannot project the results of our review to STRI s universe of accounts receivable and procurements. We conducted this performance audit in Washington, D.C. and the Republic of Panama, from October 2012 through March 2013, in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence we obtained provides a reasonable basis for our findings and conclusions based on our audit objectives. A-2
20 APPENDIX B MANAGEMENT S RESPONSE (Continued) B-2
21 APPENDIX B MANAGEMENT S RESPONSE (Continued) B-3
22 APPENDIX B MANAGEMENT S RESPONSE (Continued) B-4
23 APPENDIX B MANAGEMENT S RESPONSE (Continued) B-5
24 APPENDIX B MANAGEMENT S RESPONSE (Continued) B-6
25 APPENDIX C MAJOR CONTRIBUTORS TO THIS REPORT Brian Lowe, Supervisory Auditor Joseph Benham, Auditor-in-Charge Kayla Norwood, Auditor Elsy Woodill, Auditor C-1
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text:
Don't talk nerdy
You're looking for a word-slinging wizard who uses a keyboard to make your complex techy-speak sound more human.
Well, here I am: the user experience writer.
Hello, my name is Laura Luck and I connect humans to digital brands using words.
It's done through brand voice guides, UX web copy, in-app microcopy and video scripts that make people feel connected to your brand.
Beep boop – help me sound human!
I'm the gal for you, if you:
- Own a seriously cool tech business, but you don't take yourself too seriously
- Have just received some funding, and want to invest in marketing (you smart cookie, you!)
- Want to help your users easily navigate your site or app (and you don't want developers to write your copy)
- Want to stand out online and forge a lasting relationship with your users
- Want to give your brand a conversational, human voice that speaks directly to your ideal customer
You need to turn the complex stuff into digestible chunks for REAL humans.
That's why you need a UX writer to jump in with personality, 'human speak' and connection.
I work in partnership with you to turn your copy into something more ALIVE.
In fact, one of my tech clients just enjoyed a 57% increase in content downloads because my words made all the AI, AR and tech speak they had goin' on easier to understand by more people. Not too shabby, eh?
So if you're not afraid to sound like a real human:
Don't worry – you're in good company:
"I've worked with a lot of copywriters over the years and she is easily the best."
– Greg Ellis, Founder – Nimble Australia

subset: commoncrawl


text:
Q: Why are so many cars being burglarized in my neighborhood and around St. Augustine?
A: It is most likely happening because people feel safe in the neighborhood or they just plain forget to lock their cars. Some people are preoccupied when they come home from work, school, little league or a variety of other activities.
Rarely, do the police respond to a car burglary that has happened to find a window broken out. Remember, I said rarely, it does happen. When it does, it is normally because someone left something in plain view for someone to steal. Remember, crime normally is opportunistic in nature. We leave something out and it provides an opportunity for someone to take it from you. By locking your car and not leaving things in plain sight we take the opportunity away from the burglar.
Don't hide things under your seat, lock them in the trunk. If you are out during the holidays be aware of your surroundings, look for suspicious people and activities. If you are alone at a large shopping mall and have a lot of things you have just purchased ask mall security to accompany you to your car. Call a family member or friend to meet you at the mall or just shop with a friend. We become less vulnerable when we think out our day and plan accordingly.
It's that time of year again where the weather is getting nice and the Old City starts to come back to life. In April, St. Augustine will see the Rhythm and Ribs weekend, the Blessing of the Fleet on Palm Sunday, April 1 and other activities.


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The Holidays for me are about memories and spending time with those I love. I'm not usually super sentimental and mushy but the Holidays bring back some of that out in me. We have some family traditions that have existed since I was a child. Some of those have changed because of our lives as adults but {msL} and I have created some of our own traditions. There are a few things that are must haves for me during this time of year.
I love Holiday decorations but I hate spending tons of time to put them up, just to have to take them down a couple of weeks later. Because of this, my decorations have become more simple over the years. I create easy to put up and take down displays that are festive but no stress. I use lots of glittery ornaments and candles and lights.
A few nights before Christmas every year, {msL} and I hop in the car and drive around drinking coffee or hot cocoa. We listen to Holiday music and look for the most tacky and over the top Holiday lights we can find. It's so much fun and really puts me in the Holiday mood. Tacky Light Tour can help you locate displays in your neighborhood. If you live in the DC area check out Holly's Tacky Christmas Lights and don't miss Christmas on 34th St. in Baltimore. Make a fun evening out of your drive to Baltimore. It's fantastic.
Christmas and Holiday movies are a must have for me. The nostalgic childhood cartoons like Rudolph and Frosty are fun. Classics like Holiday Inn and It's a Wonderful Life always top the list. Over the years I've added some favorites. The Holidays aren't complete without watching A Christmas Story, Elf or Christmas Vacation. I also have to throw in a dysfunctional family movie like Home for the Holidays or The Family Stone. These movies are fun and always make me smile.
The Holidays aren't complete without music. There are so many great ways to get free Holiday music, no matter what type you love. You can create your own channel on Pandora. Amazon is giving away free Holiday music downloads for 25 days in December. Just check here every 5 days for the new downloads. Check out a list of ways to get free Holiday music, here.
How do you celebrate the Holidays?


text:
The annual Ural Adventure Rally for 2013 was held at Kentucky, Ural Australia's headquarters on 18th to 20th of October.
|Walcha Lunch stop
This event attracted 18 Ural outfits. It was a weekend of local ride tours, some mechanical training and some novelty events. Riders came from as far as Adelaide, Brisbane and Melbourne to enjoy time riding and socialising with long time Ural colleagues and new acquaintances.
Friday's meet up in Tamworth at the Powerhouse Motorcycle Museum was followed with a ride taking us along quiet back roads into the hills on the way to Walcha's Royal Hotel and a combined coffee and lunch stop.A highlight was the steep climb out of the Weabonga valley up the infamous 4WD "Harley Hill". Despite the challenge, only one rider needed a little outside help to scale the long steep climb.
|Clare prepares lunch on Saturday
Friday afternoon we had an interesting technical session in Graham's workshop where we looked at some Ural items that had failed over the last six years that he has been repairing Urals. Explanations of what, how and why was of considerable interest to the owners as they learned how to get the best out of their outfits and what they should and should not try to do in servicing and adjustment.
|Steep Riding out of the crossing
A nice sunny Saturday saw us all away on a 200km scenic tour of New England roads. Coffee and lunch stops were in pleasant and friendly surroundings. A sand and rock crossing over the Gwyder river at the lunch spot provided some good photo opportunities and enough challenge to encourage some determined riding. Ural Australia's office manager Clare had prepared a great picnic lunch for us all and later for the Barbecue back at "The Huts" accommodation on Saturday evening.
|Gwyder River crossing
The afternoon run took in a nice variety of road surfaces and scenery including the spectacular Dangars falls and gorge lookout east of Armidale and we returned via the much photographed Gostwyck Chapel on the historic Uralla property of the same name.
|Gostwyck Chapel
Sunday morning was again warm and sunny and a slow start with bacon and egg rolls from the barby prepared the riders for the novelty events.
First up was a navigation and observation farm tour. Fluoro pink dots led a meandering 7km course around the farm with creek crossings, grassy hills, pine forests and farm roads. Random numbers posted on marked trees, rocks and posts had to be added up. It was hard enough to spot some of the fluoro dots and ride among the forest trees without trying to mentally add numbers and remember them as you rode. Needless to say, there was a wide variety of totals submitted at the finish. Lots of laughs and fun was had by all. Winner of this event was Ray Ward who had his trusty dog in the sidecar to help navigate and add up numbers!
|Ray Ward and his trusty navigator
A slalom around a tight set of marker drums was held next. Riders had to drive out and at the far end select reverse and do the course backwards. Several older riders commented on the core muscle exercise provided by looking behind to alternative sides as they reversed around the markers.
The final competition was a magnetic dish stuck on the sidecar bonnet and a tennis ball placed in it. The driver had to accelerate around a circular course on a hillside without losing the ball from the dish whilst being timed with a stop watch. Lee Edwards was the overall winner at these timed events and he won a new Duro tyre for his effort.
It was once again an enjoyable get together of Ural owners and there are now some similar regular events for Urals in other states. The next scheduled event is in the Victorian Alps in March. Ural Australia can provide contact details for that.


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Florence Township Historic Locations
The following historic locations are located in Florence Township, Minnesota. Please select a historic place in Florence Township to view detailed information including address information, historical signifiance, and much more.
Minnesota Historic Places
|Florence Town Hall
33923 MN 61 Blvd.
Florence Township, MN
City Hall
Minnesota Historic Places


text:
Special Events
Disney's 'The Lion King Jnr' 2018
Year 6 Leavers 2017
Year 6 Leavers 2016
Wind in the Willows
Well done to all the boys and girls for 4 magnificent performances of the Wind In The Willows from Monday 11th – Thursday 14th July 2016. The performances began on Monday afternoon with the "Dress Rehearsal" which we also performed to the Year 3 and 4 pupils from Hebden Royd School. The 3 performances for Parents were really well attended (thank you!) and the children responded magnificently. Here is what some of you said about the show:
"What a lovely evening, thanks to you and the staff once again for their hard work. It was wonderful, and I was, as always, amazed by the way the children learnt all their lines, were confident enough to sing solos and were so very supportive of one another. They are a credit to you all."


text:
|Northbrook, Ill.
|High School:
|Glenbrook North Senior
2011-12 Season (Freshman): First Team All-Ivy in doubles … With Vicky Brook, peaked at No. 16 in national doubles rankings … Began season ranked No. 3 in Northeast Region in singles … Went 26-10 in singles … Played at Nos. 2 and 3 singles … Had a 17-2 stretch in the middle of the season … Went 5-2 in the Ivy League … In doubles, went 15-12 … Played No. 1, with Brook … With Brook, went 15-10 and beat teams that finished ranked at Nos. 35, 40 and 46 … Advanced to semifinals at Northeast Regionals in both singles and doubles … Won her match in the 4-3 upset of Notre Dame … Put Yale up 2-0 with her victory against No. 10 Michigan … Won her match in the 4-2 victory over Princeton in the ECAC Indoor Championship … Beat Dartmouth to clinch both a match victory and the Ivy League title.
Before Yale: Tennisrecruiting.net's No. 18 recruit in class of 2011 … Top ten recruit in the Midwest region … Third place in Illinois high school state tournament in 2010 … Captain of her high school team … Fourth place in the November and May National Open … Second place in the 2010 Wilson Junior Tennis Championships … National Honor Society … Glenbrook Scholar … Officially visited Rice and Yale, committing to Yale before her scheduled University of Illinois visit.


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The REMS visit to BBC Bush House
14 May 2012
Rodica Mager and George Freeman managed to organise a REMS visit to Bush House on Monday, 14 May 2012.
|Bush House was built by a wealthy American business man Irving T.Bush as a trade centre for American and UK manufacturers. Plan was to have under one roof luxury accommodation, exhibition galleries, conference rooms, reference libraries, a club and a restaurant in the lavish style of the 1920s.
The 1921 recession changed all this and although the original plans for the Central Block were not altered, the other four wings were adapted for more conventional office use.
On 19th December 1932, from Broadcasting House, the BBC introduced its listeners to the Empire Service (precursor of today's World Service); the aim was to unite the English speaking peoples of the Empire. However, after a landmine damaged Broadcasting House in 1940, the Overseas Service moved into the SE wing of Bush House (the venue was requisitioned by the then Ministry of Works on behalf of the BBC). There were a number of historic broadcasts from Bush House during the war, one of which was when General De Gaulle addressed the French soldiers at the time of the French surrender in 1940.
After lunch in the Club Bar we were guided by Carrie Dunton and Angela Carte through the Central Block and South East wing and told about the specific features and the history of Bush House. On the second part of the tour an IT technician (Mark Goodridge) showed us the main Control Room, the News Room, old and more recent control desks on display or in studios, told us how programmes are put together and we wrapped up seeing a Hausa team at work during their 30 minutes live transmission.
Two other members of staff, Ruxandra Obreja, (Head of Digital Radio Development, World Service Chairman, DRM Consortium) and Rob Hugh-Jones, (Managing Editor BBC-US co-productions) told us about the new digital broadcast standards and how the future of broadcast journalism might evolve. Their presentations were relevant because BBC's Bush House lease terminates this year and the World Service is moving to the New Broadcasting House, in Portland Place, next to the original building. This coincides with the transfer from analogue to digital recording and broadcasting.
The final but most impressive part of our visit was when three of our members (Tony Gee, John Stevenson and Graham Thompson) sat round the table for a discussion with producer Kazimierz Janowski who has an interest in science. The rest of us, acting as audience, followed the discussion with interest and at times added an opinion or two. This exercise took place in studio S6, (in the basement, the only audience area in Bush House) used for dramas, which had (as explained by the David Milton, senior studio manager and Jeremy Lowe, operations manager) quiet areas and an area used for sound effects with the hardware still in place.


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Cherry Poppy Seed Cake
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Welcome to the app that is a support to the fastest growing sector in the North American economy over the past 5 years, small business ownership. Everywhere you look entrepreneurs are pursuing their business dreams and the BPositive app makes it simple for you to get the assistance you need to follow these dreams. This app will help you laser focus your business planning and help separate you from peer group.
If you feel that you may need help with the following 3 questions, perhaps the Be Positive app can help you.
1. Is 80% of your revenue is driven by 20% of your repeat clients?
2. What are you doing to ensure that this group can sustain your long term growth?
3. In the next 10 years, 60% of businesses will change hands in some form. Do you have a formal exit strategy for your business?
If any of these three areas are a concern for your business, this app can help you with the process of refining your business plan by linking you to our questionnaire and by getting you signed up for our complimentary 48 minute assessment.
Looking for a business coach is an emotional and logical challenge but If you really want your business to improve, you know you need to do something differently but probably don't know where to start. A good business coach can help you with both. The Be Positive methodology is fairly straight forward and our app makes the process super simple to engage in.
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The allegory of Trump in Canada
As an American student at McGill, many of the things I've heard some Canadians say about the United States—particularly its politics—have been false, absurd, and, on occasion, hypocritical. More concerning, however, is the apparent failure of many Canadians to understand American politics and learn from our mistakes. In my experience, Canadians distance themselves from the… Keep Reading


text:
A Doncaster pensioner arrested for growing cannabis told police he thought he had bought some tomato plants.
Thomas Booker, aged 66, was interested in growing tomatoes and claimed he bought growing materials from some men in a Mexborough lay-by.
He went back later to buy plants from the men and had fed and watered the crop and only later found out later it was cannabis.
Booker, formerly of Newark Road, Mexborough was arrested by police who found 18 plants at his home worth more than £16,000 of street value.
David Wain, prosecuting at Sheffield Crown Court, said the plants, with a potential yield of 1.62 kilograms, were found in two rooms along with the equipment.
Booker, of Braithwell Walk, Conisbrough, later changed his story and admitted producing cannabis.
Richard Thyne, mitigating, said Booker used the drug for pain relief.
The court heard much of Booker's past offending was historic and not drug-related.
Mr Recorder David Osborne, the judge, said of the growing set-up: "It was relatively professional and had a commercial aspect to it."
He told Booker: "Your initial explanation was somewhat fanciful, but you have had the good sense to break away from it in time for today. You are now 66. It is time for you to retire from this kind of work."
Booker was given a 12-month jail term, suspended for 18 months.
He was also ordered to carry out 80 hours of unpaid work.


text:
The Versa J's
Hey, what would a Pittsburgh music blog be without a polka band? Today's post will feature Henny and the Versa J's, a Grammy nominated group that was founded in 1972 but whose family roots stretch back much further, to patriarch Henry Jasiewicz, Sr.
The twelve year old Jasiewicz used to practice playing a muted trumpet in his basement, often while his parents were sleeping (lots of luck with that!) He also mastered the violin, hopefully during the day.
His polka career began in 1935 when he helped organize the Polish Ambassadors Orchestra. Jasiewicz also DJ'd a weekly radio show over WHJB radio in Greensburg. A busy man, he played for the Silver Moon Orchestra, the Sunset Orchestra and the Polish Diplomats, too.
Jasiewicz began teaching his son Henny, who was 7 years old, to play trumpet. He then formed the Bell Hops Orchestra whose members were all under the age of 12.
He passed along his love of music to daughter Dee-Dee. By the age of 9, she was singing with the group. When the Bell Hops disbanded, Jasiewicz began playing with his family in the Polish All Stars Orchestra.
He cut numerous 45's throughout the years and recorded with the Bell Hops. Jasiewicz wrote most of their original music, and taped four albums with Henny and the Versa J's. He recorded more than 20 of his songs with the band while his wife Josephine wrote most of the lyrics.
Henry Jasiewicz is a member of the International Polka Hall of Fame, being selected in 1991. He also appeared in the movie "In Heaven There is No Beer". Henry's among the dearly departed now, but his music lives on through his family's band.
Henry's son Henny formed the Versa J's in 1972 when the Polish All Stars disbanded. Henry continued to play in the family band along with son Henny, grandson Butchie, daughter Dee Dee, son-in-law Stas Ogrodny and now, grandson Ryan. Ryan was singing with the band as a 3 year old and learning the violin on the knee of his "Pappi," Henry.
Henny Jasiewicz started playing trumpet 51 years ago with the Bell Hops along with Frank Gibala, who still plays clarinet and sax in the band with him today. Sister Dee-Dee plays the keyboard and bass.
In 1979, she married Stas (short for Stush, which is short for Stan) Ogrodny, who also grew up playing polka music (Stas' uncle Joe Fiedor started the Fiedor's Grove club in Mount Pleasant.) Stas plays the trumpet and sings.
In 1985, Henny's son Butchie (aka Henry Jasiewicz, Jr.) joined the Versa J's on drums. In 1988, Dee-Dee and Stas' 3-year-old son, Ryan, joined the group on vocals and violin. In 1995, Randy Koslosky, who also grew up in a family polka band, hooked up with the music makers. He's featured on the accordion, keyboards, and vocals.
The band's made eight albums. From 1991-2004, Dee Dee Ogrodny was selected as Polka's Favorite Female Singer by either the US or International Polka Association, and 8 times by both. Ryan, a Duquesne U. student, has received many different national and local awards for his violin work. He also sings, and plays the trumpet and sax.
In 2004, the Versa J's were nominated for a polka Grammy for their CD "Come On Over", which was picked as the album of the year by the International Polka Association, 247 Polka Heaven, and the US Polka Association. The tracks were so good that three different ones were selected as Song of the Year by the award groups. But alas, they lost out on the Grammy to Brave Combo's (from Texas!) "Let's Kiss."
In true polka tradition, the Versa J's are one big happy family. And if you're looking to add a little hoopa shoopa to your life, find a hall the band's playing at, kick off your shoes and twirl the night away. Polkas don't need a wedding to get your feet moving.
(Henny and the Versa J's On Q. The groups web site is The Versa J's)


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Product Information
Panchavalkadi Kera Tailam
Additional Information
|Item Code
|Pack Size
|Arya Vaidya Pharmacy
|200 ml
|100% Natural
Panchavalkadi Tailam is an Ayurvedic skincare oil to relieve from skin diseases such as eczema and dermatitis. This herbal oil is based on Kerala Ayurveda principle. This is usually prepared in coconut or sesame oil base.
Panchavalkadi Tailam benefits: It is used to treat eczema, dermatitis, herpes and skin conditions with bleeding, oozing and secretions.
Effect on Tridosha: Balances Pitta and Kapha at the level of skin.How to use Panchavalkadi Keratailam:
- It is only used for external application.
- For skin and wounds, it is applied, left for half an hour to an hour and washed off.
- A cotton swab is dipped in the oil and kept over the affected area.
Panchavalkadi coconut oil Ingredients:
Oil of Coconut (Cocus nucifera)
water decoction prepared from:
- Vata - Ficus bengalensis Linn
- Aswatta - Ficus religiosa
- Udumbara - Ficus racemosa Linn
- Plaksha - Ficus lacor
- Parisha - Ficus arnottiana - These above five herb barks are together called as Panchavalkala (5 barks) - known for cleansing action)
- Nisha - Turmeric - Curcuma longa
- Gopi - Hemidesmus indicus
- Rambha - Coconut stem -Cocos nucifera
- Kamala - Nelumbum speciosum
- Utpala - Nymphaea stellata
- Madhuka - Licorice - Glycyrrhiza glabra
- Twak - Cinnamon - Cinnamomum zeylanicum
- Sevya - Vetiveria zizanioides
- Abhaya - Terminalia chebula
- Chandana - Sandalwood - Santalum album
About Arya Vaidya Pharmacy:
The Arya Vaidya Pharmacy, was established on 12th July 1943, and had its humble beginning in a small rented building on Trichy Road, Coimbatore. On 1st April 1948 The Arya Vaidya Pharmacy (Coimbatore) was registered as a Public Limited Company. Over the years, it has grown into a large enterprise in the field of Ayurveda offering services in the fields of Education, Research, Pharmacy and Clinical Practice. AVP manufactures around 400 therapeutic formulations in the two GMP certified production facilities in Kerala. It is the first Ayurveda company in South India to gain Government' GMP certification for production standards under the WHO guidelines for Ayurveda.
AVP has 50 branches, with the full-time consultancy service of ayurveda physicians, some also having therapeutic treatment facilities under trained Ayurveda therapists. AVP' Marketing and Services department takes care of the nationwide distribution of Ayurveda medicines through CandF agents and over 1000 agencies.
The AVP Group has been spearheading important research activities in the field of Ayurveda. The first ever WHO sponsored clinical trial to evaluate the efficacy of Ayurveda in management of Rheumatoid Arthritis was conducted at the Ayurvedic Trust Hospital in the 1970s in collaboration with the Indian Council of Medical Research (ICMR). More recently, the Ayurvedic Trust was involved in a National Institutes of Health (NIH), USA sponsored study to scientifically evaluate Ayurveda in collaboration with the University of Los Angeles, California and University of Washington, Seattle.
The Ayurvedic Trust, the charitable wing of the AVP Group has now received the Center of Excellence grant from the Department of AYUSH, Ministry of Health and Family Welfare, Govt. of India as a Clinical Research Hospital specializing in Rheumatology.
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text:
Hi there!
What you have in front of you is the result of a three year musical journey, writing and recording songs. No game plan. No real goal. No record company. No A&R.
A far cry from our own musical past…no 'hair' metal here folks! Just writing, recording and making music for the love of it.
Call it a project if you want.
It's something the three of us needed to do, but only realized this after the album was finished. We grew to love what we did. We hope we can get you to do the same.
Let us know what you think!….Enjoy!
Martin, Andrew and Joris
Check this space every few days, and we will post a snippet of a new song. With a visual. When we get close to the end, we'll let you know how to get hold of a copy of the CD.
To order the CD...
Watch this space!
[Click here]


text:
The latest version of the app AeroWeather: Weather 3 (with the last update on 2013.06.10 and which has 2 versions stored on Uptodown) is 100% 安全 as verified by our antivirus program. The file occupies 426KB, being of average size for its category 一般 of 3.43MB. The application is developed by SpikeX (whose official website is https://www.spikex.net/category/applications/aeroweather3/) with the license:無料 supporting Windows and higher. Regarding the popularity of the app, AeroWeather: Weather it holds the position number 503 out of all of the applications on Uptodown, and number 11 among the apps in its category. A few comparable apps are Fences, Remote Mouse, Clover, Air Display, Virtual Portrait, ObjectDock. The topics related to AeroWeather: Weather are 3, 2, 1, 0, aeroweather weather, aeroweather: weather, ダウンロード aeroweather: weather, ダウンロード aeroweather: weather 無料.
AeroWeather: Weatherに関するご意見はまだありません。最初のご意見をお寄せください。


text:
Happy Valentine's Day!!!
It is such a great day to show love to everyone. I must admit that these past few years I had no interest into making my gift wrapping look pretty but lately I have been putting a little more effort into
making my wrapping as special as the gift itself.. Maybe I am getting old :-o lol
Anyway, I want to share with you that with a little effort goes a long way.
P.S. Also there is a Valentine's day instant dowload freebie for you to give to that special someone in your life. Enjoy ;-)


text:
and make us lose the good we oft might win, by fearing to attempt." Shakespeare
"Doubt … is an illness that comes from knowledge and leads to madness."
― Gustave Flaubert, Memoirs of a Madman
It is strange that when certain signs come together to exclaim that we are on the right track and so very close to victory, some of us choose the perverse path to self-doubt instead of celebration and momentum. That is all me. Then again, I have been so close to the carrot that I could taste every molecule, and then it still slipped away from me, leaving me hungry and despondent. The novel that I eventually signed with my agent first languished with a "dream" editor for a year before it was rejected, then made a short run of submissions only to be stuck in the drawer as a backup for the next "big thing." I had thought I was on my way, than <
Three years later, here I stand with the SCBWI Work-in-Progress Grant in hand, an incredible Highlights Foundation workshop under my belt, fabulous feedback and support from my Montreat Gals, and I'm terrified I'm just a fraud. Or that I will screw up what I started. Is this a common disease among writers?
I think the answer is probably "yes." (Either way, I'll take comfort in the possibility that I'm not alone.)
Perhaps my biggest problem isn't doubt, but the insane pursuit of perfection. I tend to have a hard time turning off the internal editor as I write. The upside is that when I decided to send in my WIP for the grant competition, it was already in decent shape (though far from perfect). The down side is that it takes me FOREVER to get the whole draft done and I my bleed a million words for ever ten that end up on the page. I get stuck in the mire of research and plot and character perfection that sometimes brings the whole process to a halt.
I'll never stop writing, no matter how many tumbles I take down the rejection hole. There are days, however, when I want to run screaming from the planet and say "I quit!" The pressure to prove myself has always haunted me. Whether that comes my tumultuous childhood or it's in my DNA, I couldn't say. I just know that I learn to let myself off the hook a little. So, here is my pledge:
- That I will bind my internal editor with twine and throw her in a dark corner until I have pounded out a full draft,
- That I may delete entire chapters when I'm done and love it,
- That I will have faith that I can write a beautiful, creepy, haunting scene and back it up with action,
- That I will not judge myself (at least until I've done at least 3 major revisions),
- That I will not think about time or feel pressured to beat the rush (whatever that is),
- That I will love my suckage and call myself WRITER.


text:
I am beginning to think that as a rule my life is just a continuous series of things constantly going wrong. It seems like every plan I make or every time I think things are falling into place the bottom drops out and everything starts spiraling out of control and I apparently have no coping skills.
I have been making plans to start college in the fall. I applied, spoke with an advisor, spoke with someone in admissions, sent them all the paperwork I needed, and got approved for financial aid. When I spoke with the person in admissions we discussed my situation, I have been out of school for eight years, had a couple of unsuccessful attempts at school due to situational things, and discussed what my options were. I was told that because of the amount of time I had been out of school my grades wouldn't be a factor in the decision, that I was considered a "non conventional student" and once I completed the application and sent in my paperwork that I would be all set because all non conventional students were accepted and I could register for classes once the fall semester was posted.
Thursday I got my rejection letter. Which would have been ok, if I had a back up plan, which I didn't think I needed because I was told I was already in. It would have been ok, if I didn't need letters of recommendation from my bosses, or if everyone I worked with didn't know I was starting school in September. And now I don't know how to tell them that I didn't get accepted after all or that I wont be starting school in September. I was obviously super upset about it, and I didn't get much support from my boyfriend. He basically just acted like me being upset was inconvenient, which in turn made me more upset.
I don't know what his deal is. I've been having a tough time, I'm stretching myself really thin trying to make our lives and our future better and I don't feel like I am getting much if any support from him which is really frustrating. It's like he's just fine with how things are, and I am really not. I just don't know where things are going anymore. There was a time where I thought there was a future in this relationship, but I am starting to feel like that less and less. I just feel like he has a lot of growing up to do and issues to deal with and he just isn't, and that makes me crazy, because I don't want to mommy him or bully him into doing things, I still love him, but I cant spend my life watching him play video games, or going to everything by myself or making excuses to not go to things because he has social issues.
I think I just need a vacation from everything, its been a frustrating start to the new year all around and every time I turn around its something else. I was running errands last night and when I went out to my car someone had hit it in the parking lot, left a huge scratch and no note. I am not the type of person who is like crazy over their car, but seriously the scratch is this huge white scratch along almost my whole passenger side and part of my back bumper is detached. How can you do damage to someone's car like that and just leave? That so rude! They had to have known they did some serious damage.
I did lose 6 pounds this week though. I feel pretty good about that, I've been getting up and going to the gym before work and I'm actually kind of loving it, I feel so much more energized and my work out is like already over and I don't have to worry about finding the motivation or making the time to get it done after work. So that's kind of great.
I am trying to decide if getting rejected by that college is a sign that this is not the best time to try to go back to school, or if I should just try to get into the community college and start from there. I just really don't know where to go from there.
Where do we go from here
I am beginning to think that as a rule my life is just a continuous series of things constantly going wrong. It seems like every plan I make or every time I think things are falling into place the bottom drops out and everything starts spiraling out of control and I apparently have no coping skills.


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Local search engine marketing is a form of online marketing that consists of several strategies specific to promoting a business in a local region including:
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