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U.S. Online Privacy Statement
The foregoing links are to a third party site and/or site(s); note that the third party's privacy notice and security practices may differ from our standards. We assume no responsibility nor do we control, endorse, or guarantee any aspect of your use of the linked site(s). Your privacy is important to us. This Online Privacy Policy explains how we collect, share, use, and protect information when you visit or use this online service and any other online services.
The information contained on this website is designed solely for your individual use and is for informational purposes only. Our online services are intended for a U.S. audience. The services are operated in the United States and intended for users located in the United States. If you visit or use one of our online services, your information may be transferred or processed in the United States. For non-U.S. online services, please review the privacy policy applicable to that service to understand how your information will be treated and safeguarded.
Our online programs are not intended for clients under 18 years of age. We do not knowingly collect personal information from clients under 18 years of age without parental consent. In addition to any Personal Information or other information that you choose to submit to us, we and our third-party service providers may use a variety of technologies that automatically collect certain information telling us how you access or interact with the Servers. Gradesplus Consulting and our social media sites or pages may have additional terms from this policy about the privacy of your information. Please review the privacy policy for the specific online service you are using. This online privacy statement does not apply to those websites, apps or online services that have their own online privacy statements.
Personal information means personally identifiable information such as information you provide via forms, applications or other online fields including name, postal or email addresses, telephone, fax or mobile numbers, account numbers, user name and password. There are portions of our online services where we may collect personal information about you for identification purposes or to fulfill your online requests. We may obtain information about you directly from you, through your use of our products and services and from third parties.
All transmissions between you and our Servers, including e-mails, URLs, usage paths, and any personally identifiable information they might contain, pass through many third party machines, operating systems, programs, browsers, Web servers, networks, routers, Ethernet switches, proxy servers, intranets, the public telephone systems, or other devices, any of which may create activity logs containing such transmissions.
Log file information may include internet protocol (IP) addresses, browser type, internet service provider (ISP), referring and exit pages, operating system, and/or date and time stamp. You can control the use of cookies at the individual browser level, but if you choose to disable cookies, it may limit your use of certain features or functions on our website or service.
We employ other companies and individuals to perform functions on our behalf, such as technical support services. To perform those functions, it may be necessary for them to obtain access to our databases and Servers, which may contain personally identifying information about users. They may not use such access or information for any purpose other than that for which they are retained.
Gradesplus Consulting uses reasonable physical, electronic, and procedural safeguards that comply with Internet security standards to protect and limit access to personal information. This includes device safeguards and secured files and buildings. Please note that information you send to us electronically may not be secure when it is transmitted to us.
We may post links to third party web sites which are governed by their own terms and are not subject to this Privacy Policy. We do not exercise control over these third party sites and they may place their own cookies or other files on your Device, collect data, web site usage information and your Device Identifier, or solicit Personal Information from you. We are not responsible for the privacy practices of any third party.
We reserve the right to modify or supplement this Online Privacy Policy at any time. Website information is subject to change and we are not obligated to notify you of these changes; since we may change this online privacy statement, we recommend that you check the current version available from time to time;
This Online Privacy Policy supplements other applicable policies, practices and privacy notices that may relate to specific business relationships you have with Gradesplus Consulting or to certain products or services, as described in the particular privacy notice.
By providing Personal Information to us through the Services, you agree to the terms and conditions of this Online Privacy Policy.


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subset: commoncrawl


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What is the Auditor responsible for in regards to Supplementary Information that is provided voluntarily by the client ?
(auditor is not "engaged to report")
Only read the information to determine that is consistent with the F/S
Obtain written representations from management
Communicate with Governance regarding the auditor's responsibility with respect to other information & any procedures relating to other information
(this is a reactionary basis for inconsistency)
***NOT "engaged to report"
If voluntary Supp. Info is not consistent, how should the auditor respond?
If it is not consistent: ADD explanatory paragraph to ID the inconsistency (OPINION IS NOT AFFECTED)
- may also withhold the use of the report or withdraw (rare)
**if consistent, no reference in report (reactionary basis)
What are the conditions for accepting an engagement to report on whether supplementary information is fairly stated, in all material respects, in relation to F/S as a whole?
1. The SI & F/S are derived from the same records
2. Same Period
3. F/S were audited & a report was issued that was neither adverse nor contained a disclaimer of opinion
4. Either the SI will accompany the F/S or they will be readily available
When engaged to report on whether supplementary information is fairly stated, what should an auditor do?
1. Make sure all 4 conditions are met
2. Perform normal audit procedures
3. Perform additional procedures including:
- Inquiry of management (SI Purpose, preparations, & significant assumptions)
- Evaluate whether form and content comply with criteria & consistent application of criteria. Compare & reconcile the SI to underlying Accounting records
- Obtain written representations from management (responsibility of SI, belief of fair pres, consistency, significant assumptions, & availability of audited F/S (if not included with SI)
Which procedures should the auditor apply to RSI?
Limited review procedures to evaluate adequacy & accuracy of information
- Inquiry of management about methods of preparing the information
- Compare information for consistency
- Obtain written representations from management (responsibility)
*** NOT AN AUDIT (No opinion)
When is RSI not referenced in the auditor's report?
When required information is provided & free of obvious deficiencies
*** must mark pages as "unaudited"
Why would an explanatory paragraph be added to an auditor's report in regards to RSI?
when the information is incomplete or incorrect
- RSI is omitted, not in compliance with AFRF, auditor is unable to complete required procedures, substantial doubt about conformity of RSI
*** Explanatory Paragraph will ID the deficiencies, but OPINION WILL NOT BE AFFECTED
What should an Auditor do when unable to complete required procedures in regards to RSI?
add an explanatory paragraph to auditor's report
What is the requirement when an auditor is asked to report on selected financial data?
- must be accompanied by audited F/S
- information is derived entirely from those statements
How is an auditor submitted document treated by the auditor?
- Auditor must report on ALL the information included in the document
- Audit report is expanded to cover the information
- Auditor has choice of expressing an opinion on the SI or disclaiming one
** Audit (full audit procedures) unless disclaiming on info
When would an auditor express an opinion on supplementary information?
When the SI is an Auditor Submitted Document (or could choose to disclaim opinion)
- express opinion on whether the information is fairly stated in all material respects in relation to the basic F/S taken as a whole
What will never affect an auditor's opinion on the basic F/S?
the accuracy or inaccuracy of supplementary
What precludes expressing an opinion on supplementary information?
an adverse or disclaimer of opinion on the basic F/S
Which engagements prepare a special report?
- Reporting on F/S in accordance with special purpose framework, aka OCBOA
- Reporting on specified elements, accounts, or items on a F/S
- Completing prescribed report forms of govt agency
- Reporting on client compliance with contract or government requirements
What is required for basis to be considered "a special purpose framework"?
there must be a definite set of criteria that would enable the auditor to determine conformity with the approach
** "based on GAAP" is not a special report (actually a GAAP-Departure, therefore... qualified or adverse opinion)
An audit report of F/S in accordance OCBOA
- GAAS accordance
- Opinion
- Same Report with few modifications (Intro, Management, Auditor, Opinion)
*** ADD sentence to Management's Responsibilities: " that the X basis of accounting is an acceptable basis for prep"
*** ADD Explanatory Paragraph: "Refer to NOTE X which describes the basis of accounts"
--- Indicate that it is different from GAAP USA
*** F/S must be identified by NON-GAAP titles (if client fails to, it is considered an inadequate disclosure which requires qualified opinion)
A compilation or review in accordance with OCBOA
- Apply SSARS
- Failure to title the F/S (non-GAAP names) will require the ACCOUNTANT to modify the report in order to ID the basis used
What is the condition for accepting an engagement to examine or compile specified elements, accounts, or items of a F/S?
No client-imposed scope limitation
* can be a separate engagement or in conjunction with an audit of F/S (depends on opinion of FS)
What is the condition to express an opinion on the specified elements, accounts, or items in conjunction with an audit of the F/S?
F/S opinion is either unmodified or qualified (not adverse or disclaimed)
*** if adverse or disclaimed, then must present report separately
What are the conditions for the prescribed audit report to only refer to GAAS?
Report must include
- Title
- Addressee
- Intro (ID F/S audited)
- Management Responsibility (P&FP, acceptableness of AFRF)
** if accordance with regulatory or contractual basis, DESCRIBE purpose
- Auditor's responsibility (GAAS, law/reg, audit description)
- Opinion
- Emphasis oF matter (Only if RESTRICED USE)
- Other Matter (restricted use explained, if any)
What is included from an agreed upon procedure will include?
(client's compliance with contract or government requirements)
- Report the findings
- Indicated procedures applied my not be sufficient for purpose intended
- Restrict distribution
- Disclaimer: NO OPINION / NO ASSURANCE (scope limited by agreement)
What type of engagement is a prospective F/S?
Attestation engagements
What are the types of engagements that can be performed in connection with prospective F/S?
- Examination : Opinion (prep, assumptions, & pres in conformity with AT AICPA guidelines ( NO GAAP) … if not reasonable, partial presentation... limited use report)
- Compilation: assembling (no assurance)
- Agreed Upon Procedures: limited use ONLY (even if forecast)
Which engagement is not allowed in connection with prospective F/S?
What is required for an examination, compilation, & agreed upon procedure engagement of projections?
- Caveat: results may not be achieved
- Statement indicating no responsibility to update reports for events occurring after the report date
*** Add an explanatory paragraph: INDICATES limitations on the usefulness of the presentation (AUP is limited use report)
What is particularly required for agreed upon procedures report in regards to prospective F/S?
- Summary of significant assumptions is required.
- Add a middle paragraph (hypothetical, may or may not occur)
What is the examination report of a financial forecast outline?
1. Intro: forecasted BS, mgmt responsibility, & auditor responsibility for opinion
2. Scope: accordance with AT by AICPA to eval assumptions & p&fp, "we believe"
3. Opinion: "conformity with AICPA" & reasonable assumptions, caveat, no responsibility to update
Account Signature
What is the compilation report of a financial forecast outline?
1. Intro: forecasted F/S, accordance with AT by AICPA
2. Explanation: compilation limitations, no evaluation of assumptions, not examined, no opinion/no assurance, caveat, no responsibility to update
Which engagement excluded from the attestation standards?
Compilations (except for prospective F/S, which happens to exclude reviews)
Attestation: ERA
Attestation (AICPA Definition)
any engagement in which the accountant expresses a written conclusion about the reliability of a written assertion by another party (independence, engagement letter, & rep letter are required)
- ERA (Examination, Review, AUP)
Examination level of service is comparable to
Audits of historical F/S
Agreed Upon Procedures
- engagement whose end result is a report of the accountant's findings regarding the assertion
- Procedures depend on the agreement between the accountant, party making the written assertion, & specific user of the report
- Restricted Use ONLY
- Disclaim any responsibility for the sufficiency of the procedures
Attestation General Standards
1. Training & Proficiency
2. Independent
3. Due Professional Care
4. Adequate knowledge of the subject matter
5. Assertion must be based on reasonable criteria capable of estimation & measurement
Categories of standards established for performance of Attestation engagements
1. General
2. Fieldwork
3. Reporting
Attestation Fieldwork Standards
1. Planning and supervision
2. Sufficient evidential matter
3. Written Management Representation Letter
Attestation Reporting Standards
The Report Must:
1. ID written assertion & character of the engagement
2. Provide the accountant's conclusion (pre of assertion being in conformity with criteria)
3. state all the CPA's significant reservations about the engagement
4. Restricted use (if AUP)
What type of engagements are possible in regards to MD&A?
Examination (usually in conjunction with F/S audit)
Review (for annual period, interim period, or combination of both)
What is the condition for accepting an engagement to examine or review MD&A?
- if most recent period cover by the MD&A was audited by the CPA
- all other periods covered by the MD&A were audited (CPA or PA)
What does an engagement (review or examination) report address?
Examination: Opinion
Review: negative assurance
--- both address:
1. if presentation contains all required elements
2. if the historical financial information was accurately derived from the F/S
3. If the underlying information, determinations, estimates, & assumptions provide a reasonable basis for the disclosures included in MD&A
When may an accountant accept an engagement to report on condensed F/S or selected data?
- They must have audited the F/S from which data is derived
- Report must refer to the audit, report date, & opinion expressed
- & state whether the condensed data is fairly state in all material respects in relation to complete F/S
When may an accountant accept an engagement to report on pro forma financial statements?
- They must have audited the F/S from which data is derived
- Report must refer to the audit, report date, & opinion expressed
- Provide reasonable assurance as to the assumptions & presentation of the pro forma data is reasonable (suggests review or higher)
- Obtain management rep letter
- Include auditor's report on the historical F/S (or reference) in the document containing the pro forma Financial information
What is the examination report outline of pro forma financial information?
Title: Pro Forma Financial Information (Independent Auditor's Report)
1. Intro: "examined the pro forma adjustments", note X, F/S, derived F/S audited by us, based on managements assumptions in note X, management responsibility, Auditor Responsibility
2. Scope: accordance with AT by AICPA, such procedures necessary, "we believe reasonable basis for our opinion"
3. Objective: pro forma objective, "not necessarily indicative of the results of ops"
4. Opinion: "management's assumptions provide reasonable basis for presenting the significant effects", adjustments give appropriate effect to those assumptions, reflects proper application
What is required when an accountant is auditing a US entity which requires F/S that are in conformity with accounting principles with another country?
- auditor must understanding the accounting principles in the other country
- allows for a modified US Style Report (modified with explanatory paragraph)
- Audit still conforms to GAAS
- must indicate conformity to principles of the other country
- Emphasis of Matter Paragraph required: highlight the foreign financial reporting framework
Capsule Information (SEC filing)
- Agreed Upon Procedures with Negative Assurance ( not aware of any modifications required to change the unaudited information)... refer to as "accountant" for this information
*** auditor may express opinion on whether the audited F/S conform to all SEC requirements ("auditor")
What is required when a predecessor auditor's F/S is being included in a SEC registration?
PA must
- read pertinent portions of the document
- obtain a letter of representation from the SUCCESSOR AUDITOR
When must GAS & the single audit act be considered?
For those entities receiving major federal financial hesitance ($500,000+)
When do GAAS only audits apply to governmental audits?
- A non-governmental entity has received Governmental Federal financial assistance
- A Governmental Entity that is NOT required by law to adhere to GAS or the Single Audit Act
What is required to be reported for a governmental audit in accordance ONLY with GAAS?
***Standard F/S Audit report normally issued (unless noncompliance is detected, which is treated as a GAAP Departure)
1. focus on violations of laws & regulations that have a direct & material effect on the amounts in the F/S
2. No Report on I/C UNLESS significant deficiencies are identified
- if ID'd, must report on scope of the auditors testing of I/C, Scope of tests of compliance (accomplishments/recommendations not required)
3. No report on compliance (if noncompliance detected, treat as a GAAP Departure)
What is required to be reported for a GAS audit in accordance with GAAS?
- Same as a GAAS governmental (1-3) plus:
**F/S Audit plus
4. Written I/C Report (opinion)
5. Report on compliance with Laws and regulations (opinion)
*** I/C deficiencies, material noncompliance with laws/reg, & falsifications of accounting records should be communicated to legislative & regulatory bodies & a federal inspector general IF auditee fails to communicate them
What should be communicated to legislative & regulatory bodies & a federal inspector general in regards to a GAS audit?
IF auditee fails to communicate, then Auditor must communicate:
- I/C deficiencies
- material noncompliance with laws/reg,
- falsifications of accounting records
According the the Yellow Book, what should be included in the scope of a governmental audit?
- Violations of laws & regulations that have a direct & material effect on the amounts in the F/S
- F/S audit
- Program Results Audit
- Compliance with laws & regulations Audit
- Economy & Efficiency Audit
GAGAS (Yellow Book) General Standards
Requirements beyond those of GAAS (for F/S audits)
- Qualifications of the staff
- Independence (mind + Appearance)
- Due Professional Care
- Quality Control
Self Interest Threat
when auditor has a financial or other interest in the entity that might affect the auditor's judgement
Self Review Threat
extent of non-attest services performed raise a question as to whether the auditor will be reviewing judgements and estimates that they participated in the development in
Bias threat
auditor is not objective about the client (may or may not conform)
Familiarity Threat
result of duration & closeness of the client-auditor relationship... Client may anticipate audit procedures & effectively deceive the auditor
Undue Influence Threat
factors/parties separate from the client might create influence or pressure that may affect the auditor's judgements in regard to the client
Management Participation Threat
auditor takes on the role of management or performs management functions for the client
Structural Threat
when the audit entity is connected to the government entity in such a way that may impair auditor's objectivity in the engagement or reporting of results
If a threat to independence results from the performance of non-attest services, what must the auditor determine?
1. if the non-attest service was prohibited
2A. if so, impaired independence & engagement cannot be performed)
2B. if not, consider magnitude of threats
If a threat to independence does not result from the performance of non-attest services, what must the auditor determine?
The magnitude of the threats
Management Responsibilities
(threat to independence examples)
- Strategic Planning
- Directing Employees
- Custody of Assets
- Reporting to Governance
- Accepting Responsibility for I/C
- Voting in the management committee or BoD
Prohibited Non-attest services
- Performing management responsibilities
- Performing certain accounting functions without obtaining management approval
- Providing internal audit assistance
- Accepting Responsibility for DIM of I/C or its monitoring
- Participation in IT services that will be audited, or operating/supervising the operation of such a system
- Providing valuation services that impact info in the F/S
- Performing specific additional services relating to: non-tax disbursements, benefit plan administration, investment advisory or management, corporate finance, executive or employee personnel, & business risk consulting
Examples of auditor imposed Safeguards against independence threats
- Consulting with other auditors, regulators, or other independent third parties
- Disclosing & discussing with governance
- Using an outside auditor to participate in the audit by performing or re-performing parts of the audit or reviewing the work performed
Examples of client imposed safeguards against independence threats
- Requiring the appointment of the auditor to be approved by parties who are not part of management
- Establishing procedures for selecting providers of non-audit services designed to enhance objectivity
- Oversight of the auditor's service by governance
If Safeguards are sufficient to reduce threats to an acceptable level...
- DOCUMENT the analysis
- & may perform the audit engagement
*** if not sufficient, may not perform engagement
What is required to prior to acceptance of an audit engagement under GAS & GAAS?
to prove that general standards have been satisfied by:
- auditor must provide the client with a QUALITY CONTROL REVIEW REPORT on the CPA firm's audit practice (establishes competence to perform an audit under GAS & GAAS)
What do the GAO reporting standards require?
1. Description o the scope of the auditors testing of ICFR and compliance with laws, regulations, & provisions of contracts or grants agreements
2. Results of those tests OR if sufficient work was performed, an opinion
3. Reference to the separate reports containing that information
What does the OMB govern?
Office of Management and Budget governs GAS audits performed under the Single Audit Act through its Circular A-133
What does the Single Audit Act require an auditor to report on?
2. Compliance with Laws & regulations (tests related to major fed financial assistance, materiality at level of each program)
3. Compliance with Program Requirements (general, specific--- major/nonmajor)
4. I/C (tests related to major fed financial assistance, materiality at level of each program)
5. Schedule of expenditures of federal awards
**** non-major: limited assurance.
Single Audit Act
requires certain STATE & LOCAL GOVERNMENTS receiving federal financial assistance to engage an auditor to perform a SINGLE coordinated audit of the applicable federal financial assistance program requirements
Report on Compliance under GAS
- scope of tests applied by the auditor to ID laws & regulations with a direct & material effect on the F/S
- Auditor's Findings
- Noncompliance that results in material misstatement (or any criminal prosecution) of the F/S must be identified
- Management's responsibility for compliance with laws & regulations
Why will the auditor obtain the assistance of management in a GAS audit?
to ID laws & regulations that have a direct & material effect on the F/S (also asserted to have ID'd all in the management rep letter)
Audit Documentation in a GAS audit must support
- All additional required reports & opinion on the F/S
What opinions must be issued for an audit that applies to the Single Audit Act?
Opinions on: (qualified or adverse if)
1. I/C (material weakness)
2. Compliance with laws & regulations (noncompliance)
3. Schedule of Federal Awards (misstatements in the schedule)
4. F/S (misstatements)
Performance Audit
designed to determine the economy, efficiency, & effectiveness of the organization in achieving its goals
- also consider management controls & compliance with L&R related to achieving these goalsWa
What does a performance auditor's report include?
- Auditor's findings (includes fraud or abuse)
- ID of potential noncompliance (illegal acts)
- view of relevant officials on the auditor's findings
- scope of work on I/C
- any significant deficiencies in I/C
All reports issued in connection with audits under GAS & SAA are directed to
specific agencies BUT available for public inspection
For all audit and attestation engagements, auditors must report
1. All instances of fraud or noncompliance (illegal acts) UNLESS clearly inconsequential
2. Violations of provisions of contracts or grant agreements
3. Abuse that could have a material effect on the F/S or engagement subject matter
*** if less than material but more than inconsequential, should communicate those finding in writing to entity officials
Outline for Combined Report on Compliance & I/C over compliance
(governmental audit)
Title: Independent Audit Report
1. Compliance: ID compliance requirements, refer to document, ID govt programs, year ended date
2. Management's Responsibility: Compliance is responsibility of management (1 sentence)
3. Auditors Responsibility (3 paragraphs)
a. to express an opinion
b. GAAS audit USA, GAS Comptroller General US, reasonable assurance required on noncompliance, procedures, "we believe", "does not provide a legal determination"
c. Opinion**** Entity COMPLIED with X requirements to govt programs audited
3. I/C over Compliance: (4 Paragraphs
a. mgmt responsible for IC over compliance, planing/performing we considered IC over compliance to determine opinion, not for opinion on effectivness of IC, DISCLAIMER
b. IC deficiency definition, MW definition
c. limited purpose, not to ID all deficinces, "we did not ID any deficiencies that we consider to be MW"
d. Limited Use statement (solely intended for)


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Call me a nerd if you will, but I love diving into data about residential real estate in Northern Virginia. I like sharing observations about what it shows if it helps paint a big picture of whether a home is a good investment in one of the nation's fastest growing counties with relatively high household incomes.
Several data points caught my eye as I looked back on October 2016:
- The 499 closed sales is significantly above its five-year average of 436;
- The 2.8 "months of supply" is notably below its five-year average of 3.6 months (see chart);
- The total number of contingent and other contracts combined with closed sales rose to 1,303. That's higher than each of the previous four years (see snapshot).
What does this tell us?
For one, home purchases and sales are brisk which means the demand continues to grow among buyers. These include families looking for bigger homes in neighborhoods with good schools either working close to offices in Fairfax or Loudoun counties. That's a good foundation for any housing market.
While the average price of a home in Loudoun County has remained at about $476,000, this indicates the supply and demand are relatively in sync: buyers have options and sellers can complete a sale if their home is up-to-date and in a good location.
If you or someone you know is looking at Loudoun County, be it for its neighborhoods and schools, the welcome (yea!) additions of upscale dining and shopping, or even the growing options for 55+ communities, give me a ring at 703-593-9432.
Stats are courtesy of my colleagues at our regional MRIS Multiple Listing Service.


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Google's secret `floating SF Bay data center` turns out to be luxury Google X showroom
Washington – Mystery surrounding Google's rumoured oversized 'floating data center' in San Francisco Bay's Treasure Island has been reportedly solved, as the floating barges are the search giant's luxury showrooms for the company's Google X top-secret lab.
The grand structure is about four stories high, and being made of cargo containers was speculated to be fit to be a data centre for being on a barge provides it an easy access to a source of cooling, as well as an inexpensive source of power, the sea.
According to Fox News, the barges are floating luxury showrooms for Google X Lab that works on various unconventional projects such as the Google Glass.
The barges will be invite-only and feature multiple product showcase floors as well as a party deck equipped with bars, lanais and other comforts so Google can fete its upscale customers.
C & C Marine and Repair, the builder of the 250 feet long, 72 feet wide, and 16 feet deep barge said that a vessel like BAL 0010 is capable of going 'anywhere the owner can take it', including into open water.
The report said that the showroom floors consist of standard 40-foot shipping containers that can be swapped out, so that Google can place them on trucks or rail cars and transport them anywhere for a local showcase.
One barge is currently docked at a port in San Francisco and the other is located off the coast of Maine, possibly en route to New York City, the report added.


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|Mmm. Chocolate cake!
|Beautiful flowers, arranged by Josephine.
|What a feast! Josephine, Shaun, Sis Hicks & myself.
|Pin-the-tail-on-the-donkey! Bro. Hicks drew the donkey.
|One of our activities was pairing up & drawing portraits. This is the one I did of Josephine.
|Josephine's portrait of me!
|Rachel's portrait of Sis. Hicks.


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The 5-Second Trick For ways to increase metabolism
Clocking in at caffeine counts higher than the usual cup of espresso, kola nut teas are certain to zap any early morning drowsiness—and set your metabolism up for just a hotter melt away. Inside of a examine released from the journal Physiology & Conduct
Ingesting Uncooked and natural will even assist in loosing bodyweight also. By earning both of these First changes, adding a lot more of these 11 foods and having raw and natural and organic, numerous come across which they do commence to notice a change the two in how the food items is processed by your body and by how the food items tends to make them truly feel. While training is usually a staple in helping to get rid of the lbs, it paired with an excellent eating plan can increase metabolism and assist with about all Excess fat decline.
Whey protein (the best high quality and ideal kind of protein) is amazing things. It provides the human body with the mandatory building blocks to create amino acids which are employed for constructing muscle mass tissue.
experienced more than three hundred overweight members consume eating plans that provided either feeding on or skipping breakfast. At the end of 16 weeks, dieters who ate breakfast misplaced no additional pounds as opposed to breakfast skippers. In addition to a 2nd study in the identical journal observed ingesting breakfast experienced zero influence on resting metabolism.
The following ten foods could act comparable to the way a thermogenic or even a cardio session in how they impact your body. These foods can ramp up your metabolism, and in essence, can support you in burning Fats even though also preserving a healthful, longer lasting existence. And who would not want that?
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Whey protein also plays a task as an antioxidant and assists aid a nutritious immune technique. Most importantly, consistent whey protein ingestion coupled with exercising will cause constant muscle mass making and probable Body fat decline.
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I was looking at this Nissan 2001 . A man is selling it for $1350 with 145,000 mileage, are those good mileage for a 2001 Nissan? Do you know how long the car might last me ? And I was just concerned on the questions I should be asking him. I am 18 looking to buy a car
My car has 145000 miles.
My car has an automatic transmission.
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This design attributes basket-drawers in the bottom, and 3 adjustable glass cabinets (instead of the typical wire shelving, which might make balancing person beverages to the cabinets just a little challenging.)
It stay round, and no flat places from sitting or cold weather conditions. Keep the right tire strain and to date don is negligible but nonetheless it has not gone significantly. Highway noise is additionally negligible, as well as tires manage very well underneath most highway situations - good cozy ride.
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All My Sons Act Two
- Created by: maryhannahlynch19
- Created on: 09-04-17 21:09
SUE: Chris makes people want to be better than it's possible to be.
Sue is telling Ann that she wants her and Chris to move away as Chris is giving Jim unrealistic goal.
1 of 18
SUE: He's driving my husband crazy with that phoney idealism of his.
Sue is telling Ann that she thinks that Chris is bad for Jim.
2 of 18
KELLER: A daughter is a daughter, and a father is a father.
Joe is telling Ann to forgive Steve because family is everything.
3 of 18
KELLER: A father is a father!
Joe is telling Ann to forgive Steve because family is everything. But really he is talking to Chris.
4 of 18
GEORGE: The trees got think, didn't they?
About the poplars in Joe Keller's garden.
5 of 18
MOTHER: Honest to God, it breaks my heart what happened to all the children. How we worked and planned for you, and you end up no better than us.
Kate is telling George that he is a mess.
6 of 18
KELLER: Three and a half years you been talking like a maniac- MOTHER: (Smashes him across the face.)
Joe is mocking Kate for thinking Larry is alive.
7 of 18
MOTHER: Your brothers alive, darling, because if he's dead, your father killed him.
Kate is revealing to Chris that she thinks that Larry has to be alive because Joe may as well have killed him by shipping the faulty parts.
8 of 18
CHRIS: (A broken whisper.) Then... you did it?
Chris cannot believe that Joe would ship the faulty cylinder heads.
9 of 18
CHRIS: Dad... Dad, you killed twenty-one men! KELLER: What, killed? CHRIS: You killed them, you murdered them!
Chris thinks that Joe's actions equate to him killing the pilots, but Joe doesn't see it that way.
10 of 18
CHRIS: Dad! Dad!
Chris is trying to get Joe to see that he is responsible for the pilots deaths.
11 of 18
CHRIS: Explain it to me or I'll tear you to pieces!
Chris is wants Joe to explain his actions and wants to see how Joe views the situation.
12 of 18
KELLER: You lay forty years into a business and they knock you out in five minutes, what could I do, let them take forty years, let them take my life away?
Joe explains his decision to Chris by saying he didn't want to business to be ruined.
13 of 18
KELLER: Chris, I did it for you, it was a chance and I took it for you.
Joe tells Chris that he shipped the faulty parts because he wanted to help Chris have a good future.
14 of 18
KELLER: For you, a business for you! CHRIS: (With burning fury.) For me! Where do you live, where have you come from? For me! - I was dying every day and you were killing my boys and you did it for me?
Chris cannot believe and is disgusted and ashamed that Joe would justify his decision with his live for Chris.
15 of 18
CHRIS: Don't you have a country? Don't you live in the world? What the hell are you? You're not even an animal, no animal kills his own.
Chris is horrified by Joe's actions.
16 of 18
CHRIS: What must I do to you? I ought to tear the tongue out of your mouth, what must I do to you? (With his fist pounds down upon his father's shoulder. He stumbles away, covering his face as he weeps.) What must I do, Jesus God, what must I do?
Chris knows he should send Joe to prison, yet he cannot make himself, so he doesn't know what to do about the situation.
17 of 18
KELLER: Chris..., my Chris...
Joe calls out to Chris to make him understand as he doesn't want to lose him.
18 of 18
Other cards in this set
Card 2
Sue is telling Ann that she thinks that Chris is bad for Jim.
SUE: He's driving my husband crazy with that phoney idealism of his.
Card 3
Joe is telling Ann to forgive Steve because family is everything.
Card 4
Joe is telling Ann to forgive Steve because family is everything. But really he is talking to Chris.
Card 5
About the poplars in Joe Keller's garden.
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Damit na inilai lagay sa dibdib ng bata, na panahod ng laway.j1 Patotohanan ang sinabi sa parnamagitan ng sinulat ng si.On August 29, an Atlas IIAS successfully launched JCSAT-3 into orbit.On December, JCSAT ordered a fourth satellite, JCSAT-4, with the same manufacturer and platform as JCSAT-3.It has practically amalgamated all private satellite operators in Japan, with only B-SAT left as a competitor.
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7.2 Experience parameter: 8000 (or c000 if you have followed the instructions of Playground Fun 2).


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Surviving energy struggles, betrayals and plots, Hitler's interior circle of Nazi leaders seizes control of Germany and models its disastrous long run.
The creating staff has some awesome adventures prepared for our Forged and a few new surprises as well — anticipate blood to generally be spilled and people to die screaming although the destiny of humanity slips closer and nearer to the edge of legitimate chaos and utter darkness."
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Offended and defiant right after Juliana's departure, Frank is drawn to your Resistance motion and its charismatic leader. Joe confronts his possess id when he last but not least meets his father.
2. Sunrise Frank's destiny hangs during the here equilibrium as he is held captive with the Kempeitai. Meanwhile, Juliana can make connection with a mysterious person who provides her a clue with regards to the films, and Obergruppenführer Smith is stunned by an regrettable turn of activities.
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With that plan in place for the following early morning, Joe calls the Obergruppenführer and tells him that he's established to fulfill the Man in the High Castle.
He at some point catches up along with her, backing her up in opposition to a railing and preparing to shoot her. Joe arrives just in time although and hits him over The pinnacle by using a two-by-hour, and The 2 make their escape.
- 85 Visitors


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If you don't have ROFR and it's your parenting time, nopeity nope nope.
mom to girls R (Mar 06, typical) and M (Feb 09, lipo, neurogenic bladder/bowel, clubbed feet)
Hmmm. My first reaction is wow, he shouldn't be able to force you to tell him your medical information. But on the other hand, I'm 13 weeks pregnant and I have already asked ex to take the kids while I am in the hospital. If he were ever in the hospital for something, then I would want the kids, and would be upset if he didn't let me have them, and instead had his mom watch them. I mean, I have no problem with his mom babysitting or hanging out with the kids, but a 3 day hospital stay? No, I want my kids for that. Or maybe grandma can have the first night but I want the other two. I miss my kids!
Pam, mommy to Elizabeth (2009) and Tommy (2011)
Step-mommy to Rebecca (2008) and Rachel (2011)
and mommy to Baby Samantha (2018)
We are pushing to revoke most of his rights and suing for the costs from this mess.
Oh well, yeah, that's different. Sorry. Your ex sounds horrible. My ex was a shitty husband, but he's a good dad. He gives the kids to me when he goes on business trips and such, so I return the favor. But if he were like your ex, I imagine I wouldn't.
Pam, mommy to Elizabeth (2009) and Tommy (2011)
Step-mommy to Rebecca (2008) and Rachel (2011)
and mommy to Baby Samantha (2018)
Demanding all that information is too much and ridiculous.
I highly doubt your ex will get a court date for you to inform him before you go into labor unless one is already set and it's within the next few days.
Him+Me 2015:
m/c, B-18, G-16, m/c, m/c, G-14, B-13
Oh, this poster. This should turn out well.
If having his child while you are in the hospital is a big deal to him- and let's face it you wouldn't be with your child anyways- why not just make it simple and say that you will let him know when you are in labor and he can pick your child up from your mom or other chosen sitter as soon as possible.
Wait I thought your son did get the titty twister from rough housing??


text:
Four bases in dating
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What are the four bases in dating
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This numbered edition Acrylic Glass Print, designed by Bee and glow illustrations, comes with a numbered and signed certificate of authenticity. Printed on archival-quality photo paper mounted on the back of a 1/8" thick, clear acrylic substrate, this artwork comes ready to hang on a wire attached to a wooden frame fixed on the back.
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My twin brother Ram and I were just 11 years old when we had to appear for the dreaded Lower Secondary (LS) public examination — thanks to our double promotion while studying in Acharya Pathasala. Our parents, both in government service and unable to devote enough attention to us, decided to engage a tutor for us. HR (H Rama Rao) sir, the tutor — a stern yet kindhearted disciplinarian, committed to bringing out the best in his pupils — was appointed to coach us in all subjects for a princely monthly fee of Rs 20! Things like Teachers' Day and Best Teacher awards were unheard of in 1940s.
Well aware of our simian antics, Sir preferred to coach us at his house after school hours. While he was determined to make us 'exam-fit', we were impishly devising our own plans to 'avenge' the loss of our precious playing hours. An opportunity presented itself one evening when Sir went out to the market after loading us with sufficient assignments. Seizing the golden chance, we got hold of Sir's dhoti from the clothes line and jubilantly shredded it with a blade!
The exams came. Ram and I passed the same with a high first class. With this, our feelings underwent a sudden transformation as our joy was shadowed by an immense feeling of guilt at the most despicable act we had so surreptitiously carried out in return of the invaluable gift of knowledge that Sir had imparted to us. We confided this in our mother, who rebuked us and bought a pair of dhotis, asking us to confess and offer it at Sir's feet with due reverence.
Hands trembling, we gave the package to Sir. With a twinkle in his eyes he said, "Why have you brought two dhotis? You had vented your ire on only one!" We were aghast! Even though Sir had known it all along he had not punished us or even complained to our parents! We felt so small before him. Tears flowing in profusion, we asked him why he had not taken us to task. Hugging us he said benevolently, "I robbed you of your evenings and you of my dhoti. Now I have two. So don't regret, go and play!"
It was a lesson far beyond the LS course HR 'Maestru' taught us, making an indelible and ennobling impact on our lives, reminding us of Sir Henry Newbolt's immortal lines "Then men that tanned the hide of us, our daily foes and friends!" from his poem 'The Best School Of All.'
Liked the story?


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Days of our Lives Stars launch
Days of our Lives Stars launch Days of our Lives Better Living book With Signing/Photo Event at Cha Date: March 18, 2014 Event Time(s):7:00 PM to 9:00 PMEmail:
[email protected]
Phone:416-342-1815 Days of our Lives' latest book, Days of our Lives Better Living: Cast Secrets for a Healthier Balanced Life, is filled with cast secrets on how they achieve balance while inspiring readers to do the same.The book's September 24th release is being kicked off with a multi-city tour, with Canadian stops in Toronto, Vancouver and Edmonton. Appearing are: Deidre Hall (Dr. Marlena Evans)Drake Hogestyn (John Black)Lauren Koslow (Kate Roberts)Galen Gering (Rafe Hernandez)Kate Mansi (Abigail Deveraux)Bryan Dattilo (Lucas Roberts)Greg Meng (Co-Executive Producer of Days of our Lives and co-Author of Days of our Lives Better Living)Location:Chapters Queensway1950 The Queensway The Queensway and The West Mall Public Transit:TTC Trip Planner.
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5 Simple Techniques For Full Frame Prescription Glasses
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Profile and arrest all of them — for the sake of caution, of course. This fantasy usually comes to a crashing halt very soon. He is perplexed by defense mechanisms that most people know how to watch out for. Although we may not have the power or privilege to be racist, we do have the power to stand up for what is right.
The author has since written a column in response to comments made to this column. Most people imagine that this kind of fear centers around the more obvious forms of betrayal such as infidelity or relationship abandonment. This is mostly because hate feels like clenching a muscle.
And they are 50 shades of wrong. This personality type truly enjoys giving and often find they need nothing more in return than a feeling of being appreciated.
Do you hear me, man? A response to the aforementioned panel may look something like the following: What was it about this man that attracted a woman with traits of BPD in the first place? Geez people still get hung up on this nonsense.
Let me just say one thing. There are those out there raised on racist ideologies and beliefs that will try to put us down and tell us that our issues and our voices are not important. A person may refuse to board an airplane because she thinks flying is too dangerous, while travelling via car is actually more lethal.
You lost me when you said cartoon. During the time when states were beginning to secede, James B. De Bow, a leading political economy writer, supported a growing sentiment that the North was the product of inferior white people. There has never been a time in American history when a race other than white has had power and privilege over another—especially in the case of African-Americans.
The kid had a chance to explain himself. A man in this position could simply learn how to not give unless the other person proves they are capable of giving back.
And it was his father Black who was the one who worked with him Not my sister. Truth July 22, at 1: Trayvon Martin, Eric Garner, workplace discrimination, police brutality, the Rosewood massacre, the Black Wall Street massacre, the Tuskegee syphilis experiments, the war on drugs, housing discrimination, gentrification, healthcare discrimination, mental health, the school to prison pipeline, income inequality, hunger, not slavery, yet, but the outcry to move on from slavery, and how those scenarios and more contribute to the present day value of whiteness — they all scroll through my mind like the credits of a horror film.
It was common, for example, for servants and slaves to run away together, steal hogs together, get drunk together. I am not passing!
But race is a form of currency — even property according to the majority opinion of the Plessy v.
Meanwhile, I merely benefit from the knowledge of this currency, and try to act accordingly — from here on my enclave. The battle should be against ignorance not race or skin color or whatever prejudices our idle minds cook up.
There are no white people in this country you need to check your DNA. Intimacy can be challenging, especially in the Information Age where social media has blurred the lines between who we are and how we present ourselves.
I know how it feels to realize that our race makes up 38 percent of arrests for violent crimes even though we are only 12 percent of the population. Queenafrik December 28, at 9: To carry out acts of racism, a race must have power and privilege.
But all he had to do was talk to the teachers. The former denotes the utterance of words or articulation of sound.Why do Muzungu women like dating Rastas? Uganda dating culture, dating advice, relationships. A personal view. This little bit of go-kill-yourself news appeared on my Facebook feed this evening Black Women: 59 Percent Have Multiple Babies' Daddies, Study Shows In a study that could be classified as "How does this help America," University of Michigan demographer Cassandra Dorius, the study's author, states that 28 percent of American women with.
i love cute latina girls they're amazing. usually have super cool personalities and a lot of them are really nice. but do they like white guys? a lot of them seem to like black men I've noticed, which is fine and all, but I just hope that when the right girl comes along she isn't going to pass me up because I'm white or something.
They have MANY African Brazilians with not a single drop of White or Hispanic blood living in Brazil. I lived in Brazil for several years as an African American (with mixed heritage) and the area I lived in (Salvador Bahia) had black Brazilians with more African features than I have.
Aug 10, · So, the age-old question: Why do Asian girls go for white guys? A friend (who happens to be Caucasian guy and married to an Asian American girl) asked if there really are more interracial couples than intra-racial couples out there.
"Asian guys complain about all this interracial dating, but is it. Clare. I have to say, this was a major growing up point for me, when I read Manslations by Jeff Mac, and looked at the evidence, and realised that, yes indeed, most men are on some level sexually attracted to most attractive women.Download


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Dog Boarding
Drop-In Visits
Dog Walking
Hosting Preferences
Traveling Preferences
- Available
- Unavailable
Amy has been my pet walker for the past 1 1/2 years for my Heeler/Aussie Jax. Through this time she shows care, compassion and dedication for what she does daily. It could be rain or snow and she is always here giving Jax a walk. I would recommend her not only for walking, but also pet sitting on your long getaway weekends. Your furry family member will be in great hands and will ...
About Amy
Loving and experienced Vet Tech Ass
Hi there! I'm Amy!
I have 6 years experience caring for pets. I have been professionally taking care of pets for 4 years and I absolutely love it! I have been working full-time at an animal hospital for a little over one year. Taking care of animals is my passion.
I am a Vet Tech Assistant so I am very familiar with injuries, infections, illnesses, and how to give the right care. I can administer ...
What Amy would like to know about your dog
I have no breed restrictions. I would like to know if they have any allergies, medications, health issues, behavioral issues, likes, and dislikes.
Additional Skills
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Amy's Pets
When Amy watches your pet
The first few walks I will check out the area while we walk to figure out a great route to make for a regular walk. We can play fetch or tug of war!


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Hyatt Regency Baku
Date added: 21.02.2018
Industry: Hospitality, sport, leisure and tourism
Job type: Full-time
Job location:
If you are passionate about authentic hospitality and service, have relevant experience, can demonstrate strong leadership, problem solving, organizational and administrative skills, we have a great job opportunity for you as a Secretary in our Human Resources Department.
- Higher School / Colleague or equivalent academic qualification (essential); graduate degree (desirable);
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All the interested candidates are requested to send their CVs to email@example.com, indicating the name of the position in the subject line.


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Blake's 7 (1978)
6 mistakes in Project Avalon
Starring: Jan Chappell, Michael Keating, Paul Darrow, Peter Tuddenham
Continuity mistake: During the firefight in the detention corridors, the blaster holes in the metal wall Jenna's firing toward keep changing, sometimes disappearing altogether. One of them is created twice, appearing as the troopers duck out of sight, vanishing and then reappearing in the same spot when Jenna fires again. (00:36:00)Jean G
Visible crew/equipment: When Blake and the landing party are on the flight deck, preparing to go down to the planet, something black intrudes on the left side of the screen during a shot of Avon on the flight couch. (00:08:50)Jean G
Visible crew/equipment: Ah, the hazards of shiny metal set walls. When the doctor closes Avalon's cell door, there's a hazy but discernible view of the camera and a moving film crew member. (00:30:30)Jean G
Revealing mistake: When the fight begins in the detention block and the trooper runs away from Jenna down the hall, two large blaster holes appear in the wall he runs toward - before the first shots are fired. (00:34:45)Jean G
Revealing mistake: As Jenna leaves the flight deck and heads down the access corridor, a camera is briefly visible just to the right of the hexagonal entryway. (00:09:20)Jean G
Plot hole: During the entire standoff between Blake & Travis, there is a Federation guard with his hands on his head. Yet when the scene first begins, no-one else is and Blake is not holding a weapon on anyone. Neither has he revealed his play with the virus at this point. After he has done so and left, the same guard still has his hands up. Finally, after Travis has secured the virus, the guard STILL has his hands up.
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01 Oct 2017 12:13
RC Helicopters can be incredibly enjoyable, but only if you can maintain them in the air. A broken helicopter sitting down on the shelf is no fun at all! So check out the E-flite Blade helicopters and avoid wasting your money on cheaply built helicopters that you discover in the malls, large box electronic shops or any place that is only out to sell the helicopter but offers no support for them.I can promise you that the individual that walked on the moon, produced the mobile phone, produced the internet, or the person that has made any advance for society would all inform you the exact same factor. They did it simply because they knew that they could.Free energy, is there really such a factor? Most people are skeptical about this idea. They think that it is simply not possible to obtain energy free of price. But are those really their personal ideas, or the lies they have been fed all these many years. If only people were more open up minded!Back to the Navy Pier, exiting the Crystal Garden you can see the Ferris Wheel. It is 150 ft high. The ride is seven minutes and enables you a great view of Chicago day or evening. But the ferris wheel is only one on your list of the things to do Chicago. There are also a carousel, miniature golfing, an old style swing ride, light tower ride and rc boats australia located in the Navy Pier Park. Just south of the park you can book a Chicago Dinner Cruise.The very best place to find an RC apache helicopter, or any other remotely controlled aerial vehicle, is too appear on-line. Now the web is far and over the very best source when it comes to hobbies and crafts. The diversity of choices and components will be preferable to what is available in your local hobby shop. Also, as online retailers have lower overheads the expenses are most likely to be less expensive. Why restrict your self to a couple of costly designs when on-line you can choose any RC craft.For all out beautiful settings and gloriously gory gameplay, you can't skip with God of War or God of War II. These video games, a lot like Gran Turismo, established the bar very higher for graphics and truly pushed the PS2 to its limits. The storyline was a factor of beauty and the cut scenes had the polish that would have seemed fantastic in a large studio film manufacturing. Furthermore, the manager fights had been epic and very cinematic. Everything from the lighting to the performing to the sets had been polished and labored completely. Oh yeah, and the sport was enjoyable to play as well.For gadget freaks and fun enthusiasts you can go for Apache-X 4Ch helicopter. It has twin blades and incorporating looks. It is easy to fly and that tends to make it much more addictive for the fun enthusiasts. The rc Helicopters batteries can be recharged in minutes, so play as much as you can till the battery cost dies off. The Bulldog Cigarette smoking RC Tank has incredible looks and is 2feet tall. With its multi-directional driving and 360 diploma turret swivel and other attributes like BB gun, steel tracks and wheels it appears stunning and a realism of a model. This cool gadget toy, shots 6mm BBs from its gun having a capacity of 40 pallets and the coolest thing about it is the emission of smoke.Remote manage airplane or RC plane is regarded as as a great toy for all ages. Kids, teenagers or even the experienced one can have fun with this attractive plane. When you are browsing the net, there are numerous distant control planes offered by the on-line stores. They come with different specs, shape, size and price. There are some planes with small dimension so that you can fly them in your space and some other RC airplanes with large dimension.You can perform different journey games with your kids with the assist of rc Helicopters s . If you buy a large rc helicopter then it will have the capability to have a small bit excess weight as nicely. This can direct to a begin of some fantastic adventure video games.The last choice would be the package. This is one aircraft you will have to assemble from scratch. Once more, I would recommend the route of least resistance. Remember that what you want to do is fly a aircraft, so the quicker you get your inexpensive RC aircraft on the air, the earlier you will get to realize your dream.Lead to fantastic opportunities - When you begin getting utilized to having one of these toy birds there will be a lot of various opportunities coming your way. There will be different contests, competitions and events that will open you up to entire new worlds.You can also start with a scale-design plastic helicopter. There are design rc Helicopters that are produced from wood. How important is it to find an expert to set up the pitch and balance? Make sure to purchase a balancer and a pitch gauge you want errors to be much less than one diploma and the stability of the blades to be perfectly degree / even. You can order this on-line complete rc helicopter established with instructions on how to build it. This is turning into more and much more well-liked for its guaranteed security and sure flight.