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It was a quiet Tuesday afternoon. The first State of the Union address from President Trump was to take place that evening. No one expected any interesting government releases before the speech. At 3:30 p.m., I made my routine check of the Tax Court website for opinions that were issued.[1] There was only one opinion; the case of David L. Bruner, Petitioner v. Commissioner of Internal Revenue, Respondent (hereafter referred to as Bruner).
The issue before the Tax Court was a motion for award of litigation and administrative costs (pursuant to Internal Revenue Code (IRC) section 7430 and the Tax Court Rule of Practice and Procedure. To me, that meant the IRS had lost or conceded its position and the taxpayer wanted to recover attorneys' fees. Therefore, I thought that Bruner would not be of much interest from a pension perspective. I was wrong!
Upon further reading, it turned out that Bruner is of great interest from a pension perspective. It revolves around who gets the deduction for defined benefit plan contributions in a limited liability company (LLC). This article will describe the case and the pension matters at issue.
Facts of the Case[2]
The tax years at issue were 2011 and 2012. David Bruner was a member of Circle Road Financial LLC (Circle Road), a two-member LLC formed in 2004. At all relevant times Circle Road has been treated as a partnership for federal income tax purposes. Circle Road's original operating agreement, dated Dec. 1, 2004, provided that each member had a 50% "participation percentage" and that profits, losses and deductions would be allocated 50% to each member. From the opinion, the name of the other member of the LLC was Eneas Kane.
On Jan. 1, 2006, Circle Road established a defined benefit plan. Contributions for 2011 were $288,897 and contributions for 2012 were $650,454. Circle Road claimed deductions for those amounts. On Schedules K-1, Circle Road allocated to David Bruner about 92% of the 2011 contributions ($265,560) and 100% of the 2012 contributions ($650,454). On his Forms 1040, Bruner reported flow-through deductions of $265,560 for 2011 and $640,454 for 2012. The Court, in footnote 3, stated it was unclear why Bruner took a flow-through deduction of $640,454 on the Form 1040, or $10,000 less than the amount reported on the Schedule K-1.
No further information was provided with respect to the plan or the calculation of the deductible limit in the Court's opinion. However, I found the Forms 5500-SF and Schedules SB for 2011 and 2012 (calendar plan year) on the Department of Labor (DOL) website. From the Schedules SB, the plan had three participants at the beginning of 2011 and the beginning of 2012. There were only two participants at the end of 2012.[3] The 2012 Schedule SB shows an Adjusted Funding Target Attainment Percentage (AFTAP) of 116.68% in line 15, and that the valuation date was the end of the plan year. Furthermore, the target normal cost for 2012 was reported as $224,626, and the funding target reported was $1,278,110. The discounted contribution of $650,454 was $640,878. It is clear from the 2012 Schedule SB that the contribution of $650,454 was much in excess of the amount needed to meet the minimum required contribution for that year.
Lastly, from the Forms 5500-SF, the address for Circle Road was in Scottsdale, AZ, and the Tax Court stated that Bruner resided in Arizona.
Audit and Beyond
The IRS selected Circle Road's and Bruner's 2011 and 2012 returns for examination. As a result of the examination, the IRS challenged the allocation to Bruner of amounts exceeding 50% of the plan contributions. Circle Road had amended its operating agreement five times between 2008 and 2012 to make exceptions to the 50-50 allocation for certain (unspecified) items, but none of the amendments addressed the allocation of plan contributions, and Bruner provided no documentation to substantiate that an amendment addressing the subject had been made.
Based upon the 50-50 split, the IRS allowed Bruner 50% of the amounts contributed for each year and disallowed the remaining amounts allocated to him. That produced income tax deficiencies of $46,473 and $110,330 for 2011 and 2012 respectively. Bruner filed with the Tax Court for redetermination. In his petition to the Tax Court, Bruner alleged that Circle Road's members had modified the operating agreement to permit a special allocation of the deduction at issue. In its answer filed on July 13, 2016, the IRS denied Bruner's allegation for lack of substantiation.[4]
On Dec. 6, 2016, Bruner provided a declaration of Eneas Kane to the IRS Appeals Office.[5] That declaration stated that Circle Road had specially allocated to Bruner both the cost and accompanying deduction attributable to the pension benefit. The declaration also averred that:
The IRS Appeals Office accepted Kane's declaration as establishing that he and Bruner had orally modified Circle Road's operating agreement to allow a special deduction of the defined benefit plan contributions. The parties began discussing settlement of the tax issues.
The IRS then filed an amended answer to the petition. In the amended answer, the IRS claimed that Bruner's deductions were subject to the earned income limitation of section 404(a)(8)(C). Subsequently, Bruner and the IRS agreed that there was no limitation for 2011 because adjusted earned income was $520,053 and exceeded the allocated contribution of $265,560. For 2012, Bruner and the IRS agreed section 404(a)(8)(C) limit applied because the adjusted earned income was $489,687, and was lower than the allocated amount of $640,454.[7]
On May 15, 2017, the parties filed a stipulation of settled issues in which they agreed that:
In June 2017, Bruner filed a motion for reasonable litigation and administrative costs.
Tax Court's Opinion
After much analysis, the Tax Court denied the request for reasonable litigation and administrative expenses. While a complete explanation of the law and legal reasoning can be found in the opinion (much of which is unrelated to pension issues), the question boiled down to whether the IRS was "substantially justified" in disallowing the deductions and asserting there were tax deficiencies. The Tax Court found the IRS was "substantially justified" in its actions. The court needed to consider both the date of the notice of deficiency (for administrative costs) and the date of the answer to the Tax Court (for litigation costs). In this case, the basis of the deficiency was the 50-50 operating agreement and was the same at both dates. The reasoning behind the Court's opinion is instructive.
The Tax Court first referred to section 1.404(e)-1A(f) of the regulations that provides, for contributions to a defined benefit plan, a partner's distributive share of contributions made on behalf of the self-employed individuals and deductions for such contributions is determined in the same manner as the distributive share of partnership income. Next the Court referred to section 702(a) that provides a partner (or member of an LLC treated as a partnership) shall take into account his or her distributive share of the partnership's items of income and deductions. Section 704(a) came next as the Court noted that a partner's distributive share generally shall be determined in accordance with the partnership agreement.
The Tax Court, citing section 1.761-1(c) of the regulations, noted that modifications to a partnership agreement generally may be made orally or in writing. The basis of the IRS adjustments was the written partnership agreement. It was five months after the IRS initially answered the Tax Court petition that counsel for Bruner provided the declaration from Kane. The IRS had previously asked for the operating agreement and any amendments, modifications, etc. (see footnote 4 of the opinion), and the declaration was the first evidence of any modification affecting retirement plan contributions. After reviewing the declaration, the IRS conceded the 2011 deficiency and reduced the 2012 deficiency, which the Tax Court found to be reasonable in fact and in law.
Prior to the Kane declaration, the position of the IRS had, according to the court, a reasonable basis both in law and in fact, and was justified to a degree that could satisfy a reasonable person. Therefore, the Court held the position taken by the IRS was substantially justified, and no litigation or administrative costs were awarded.
Comments and Takeaways
With proper documentation, this case would never have gone to court. The chain of law referred to by the Court pointed to the partnership agreement and Bruner and his tax advisors would be expected to be aware of the law and regulations. When the IRS commenced its examination, the declaration could have been furnished early on in the process thus forestalling the adjustments on the basis of the partnership agreement.
Obviously, the better practice may be to have prior written modification to the partnership agreement. However, that was not the situation in Bruner. Furnishing substantiation of the modification late in the process resulted in Bruner having to bear the costs of contesting the adjustment.
The IRS applied section 404(a)(8)(C) to both years and limited the 2012 deduction to earned income. That in itself resulted in some additional tax. Aside from accepting the settlement, the Tax Court's only observation concerning section 404(a)(8)(C) (found on page 6 of the opinion) was this parenthetical statement: "(That section provides in part that certain retirement plan contribution deductions are limited to the earned income an individual derives from the trade or business with respect to which the plan is established.)" We can expect that the IRS will compare deductions against earned income in other partnership situations.[8]
So what should we take away from Bruner? I suggest the following points, which are not necessarily the responsibility of the actuary:
Of course, others may have their own thoughts, but at the very least Bruner should be taken into account in providing advice.
[1] The Tax Court generally releases any opinions at 3:30 each day from Monday through Thursday.
[2] Unless otherwise stated, all facts are taken from the Tax Court's opinion.
[3] There were no Forms 5500 for later years on the DOL website for Circle Road.
[4] In short, when the petition is filed with the court, the other side has to answer it and agree, or disagree with the specific claims made by the petitioner.
[5] Even after a petition to the Tax Court has been filed, there may be an opportunity to settle a case in Appeals.
[6] See the last paragraph of page 5 of the opinion.
[7] No details of the computation of adjusted earned income were given in the opinion.
[8] A complete analysis of section 404(a)(8)(C) is beyond the scope of this article.
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Koss KTXPRO1 Titanium Portable Headphones #2273 (PAIR)
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Koss KTXPRO1 Titanium Portable Headphones
These are great headphones with in-line volume control with a dual entry cord with 3.5 mm plug and 6.3 mm adapter. These head phones are in good working order and good condition.
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After receiving the item, buyer should contact us within 3-4 days with any problems. Items must be returned with all original packaging as well as, all included items. Return shipping will be paid by the buyer. Depending on availability, we will exchange a defective unit for the same unit within the 3-4 day period. Partial refund is also available if buyer choose to keep item and repair it themselves. WE HAVE A 15% RESTOCKING FEE.

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The recent move by the Church in Wales to welcome anyone who has been baptised to receive Holy Communion in church, regardless of whether they have also been confirmed, was celebrated at St Augustine's Church in Rumney when 17 members of the congregation made their first Communion.
The new guidance to re-adopt this practice of the early church on admission to Communion was 'rolled-out' on the First Sunday in Advent (27 November) and St Augustine's was keen to lead the way.
Fr John Connell, Parish Priest of Rumney, said: "It was a tremendous joy and privilege for me, as a Parish Priest, to place the host into tiny hands and witness the careful, quiet devotion of the children as they made their First Communion.
"It was incredibly moving, not just for me, but for the parents and grandparents who were there too. Several adults, who have been baptised but not yet confirmed also took this important first step."
In recent times, admission to Communion – the sharing of bread and wine – was restricted to those who had been confirmed, resulting in many members of the congregation missing out.
Fr John, says: "It always saddened me that the very expression of Christian community and fellowship celebrated in the Eucharist, when the Christian family gathers around the Lord's table, on the Lord's Day, to obey the Lord's command, was a point at which children in particular were not able to fully participate. To see children coming to the altar rail with their family, watching the adults being fed and nourished by the Sacrament of Christ's Body and Blood, and then seeing the children going away unfed from this meal has always struck me as nonsensical, especially as a child's baptism marked their full membership of the Body of Christ."
Young children will only be offered the bread, and parental permission is required for older children to share the wine.
It is hoped the change will strengthen ministry to children and young people and strengthen understanding of the rite of Confirmation.
Fr John, says: "It is a joy for us at St Augustine's to join with angels, adults and children around the altar of the Lord celebrating this great sacrament at the heart of our Christian faith and life."


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GLOBAL ISSUES: CONFLICT and COOPERATION. What causes wars in the world today? What role does GEOGRAPHY play in world conflicts?. Conflict is a state of discord caused by the actual or perceived opposition of needs , values and interests . .
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Basically, all types of international and regional conflicts can be categorized as developing from 1. ECONOMIC2. POLITICAL, or 3. CULTURAL causes.
Such resources might include fossil fuels or valuable minerals, good agricultural lands, water resources, even access to the sea for trading purposes.
People of a region or nation are proud of their heritage and believe they possess they right to takeover and rule another group of people just because they are powerful enough to do so!
Another type of "political" conflict might arise between those in power (control of the government) and citizens within the country who feel they have not been treated fairly.
Such citizens might have been denied political or civil rights, such as the right to vote, to speak freely, or to receive fair treatment in courts of law.
One ethnic or racial group may feel superior to others. This may lead to prejudice and discrimination against the minority ethic or racial group.
Over the past decades, Peru and Chile engaged in border disputes and lawsuits in international courts over fishing rights off the Pacific coastline.
Disputes are ongoing between Israel and its neighbors, Lebanon and Syria, over use of water resources from shared river and aquifer systems.
In 1989, university students led strikes and protests against the Chinese government to challenge that nation's authoritarian Communist government policies banning free speech and open elections.
Two times in the 20th century, the nation of Germany invaded its European neighbors in an attempt to takeover their territory; these attempts led to World War I and II.
In the 1980s, the Soviet Union sent troops into Afghanistan, in an attempt to support a Communist government there, while the United States sent aid and military support of rebels against the Soviet-backed government.
In the mid 1990s, civil war in Rwanda broke out between two major ethnic groups, each side seeking power and committing horrible crimes against civilians.
Over the last half century, the nation of Israel has defended itself against several military attacks by its Arab neighbors who have opposed a Jewish state in the Middle East.
Religious and cultural differences between Muslim and Hindu citizens of India in the 1930s and 1940s led to the partitioning of India, creating the Muslim nations of Pakistan and Bangladesh. These two nations are still involved in border disputes.
In the 1970s and 1980s, violence broke our between Catholic and Protestants in Northern Ireland. Religious differences between the two sides extended to social, economic, and political discrimination, as well.
Several times in the 1980s and 1990s, civil war broke out within the former nation of Yugoslavia as ethnic groups sought to establish their own sovereign nations.
As you study about the regions of the world, analyze the causes of international conflict. Are they political, economic, and/or cultural causes?


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Big Data & Analytics
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Gene Marks
Gene Marks is a columnist, author, and small business owner. His weekly columns and blogs for The New York Times, Forbes, The Huffington Post, and Philadelphia Magazine are read by thousands of small and midsized business owners around the country. He has also written five books on business management, specifically geared towards small and midsized companies. His most recent is In God We Trust, All Others Pay Cash -- Simple Lessons from Smart Business People. Gene has also written the No. 1 Amazon Small Business Best Seller The Streetwise Small Business Book of Lists (Adams Media, 2006), The Small Business Desk Reference , Outfoxing The Small Business Owner -- Crafty Techniques for Creating a Profitable Relationship and The Complete Idiot's Guide To Successful Outsourcing (Alpha Books, 2005).Nationally, Gene frequently appears on FOX Business, FOX News and CNBC discussing matters affecting the business community. Gene also appears quarterly on MSNBC's "Your Business" program and monthly on various TV outlets in the Philadelphia area. In addition, Gene has appeared as a guest on numerous radio talk shows including The Sean Hannity Radio Show, authored dozens of articles for many publications and has been quoted frequently in the national media, including The New York Times, USA Today, The Chicago Tribune and Business Week. He is also a member of the National Speaker's Association. Through his keynotes, workshops, seminars and executive retreats, Gene helps busi- ness owners, executives and managers understand the political, economic and technological trends that will affect their companies so they can make profitable decisions. Gene owns and operates the Marks Group PC, a highly successful ten-person firm that provides technology and consulting services to small and midsized businesses. The Marks Group PC, launched in 1994, has grown to help more than 600 companies and thousands of individuals throughout the country. Prior to starting the Marks Group PC, Gene, a CPA, spent nine years in the entrepreneurial services arm of the international consulting firm KPMG in Philadelphia where he was a senior manager.
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Designers were asked to submit a chic and modern design.
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Hi Kimberly -
Thank you for your tip. I think it is too late now (just seeing your post after the deadline), but I will do that for next time. I really appreciate your input.
Hi Honey paper. Welcome to Minted!
I would suggest that you use both the photos and drop-shadow templates provided in the Minted submission kit if you want your entries to be at their best.
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Choosing a Personalized Gift
If you are looking for gifts for someone who is difficult to shop for, you should consider purchasing a personalized gift. Personalized gifts make wonderful gifts, since they are one-of-a-kind. You can personalize any gift by finding creative ways to illustrate the item with something related to the person, whether it is their name, picture, or a feature of their personality that you love.
One way you can personalize gifts is to add in a jewel or some other symbol that represents the recipient`s birthday. Purchase a practical item, like a thermos, handbag, or pillow, which has the symbol for their astrological sign, whether sidereal, tropical, or Chinese. Find jewelry that contains their birthstone. You could also purchase a beautiful vase and fill it up with their birth month flowers.
Another idea is to purchase personalized seasonal d�cor. Many stores are selling countless customizable Christmas ornaments and stockings. You can typically customize these ornaments by having the recipient`s name and the current year printed on them. Select a meaningful ornament for each family member. For example, if your friend or relative has three children, purchase three angel ornaments that represent their children.
Something that a household cannot have too much of is blankets. Create a patchwork quilt that has some of the recipient`s favorite t-shirts that are no longer in use. You could also have their family photo printed on a tapestry blanket.
Framed artwork is always a wonderful gift. Whether you prefer to use photo editing software for printing, or prints, scissors and glue, a photo collage will not go unappreciated. A trend that is very popular this year is to take artistic, black and white photos of random objects that are in the shape of letters. For example, arrange fruit into the letter "T" and take a photo. Do this for each letter of the person`s name. Print out the photos and arrange them side by side in a photo frame so that the person`s name is spelled out in artful photographs.
One of the most popular ways to customized gifts is to have photos printed onto practical items. Most photo printing stores and websites have catalogues of various options from which you can choose that will fit any budget. You can have a loved one`s picture printed onto things like puzzles, ornaments, coasters, flip books, magnets, vases, calendars, pillow cases, handbags, flags, mugs, tapestries, ties, thermoses, dog tags, wood plaques, t-shirts, aprons or key chains. Companies now exist that allow you to customized stuffed toys. You could gift your friend a stuffed toy that looks exactly like them!
A personalized gift is essentially any gift that has some kind of representation of who the person is. If you are having trouble picking out the perfect gift, you could always check out this list of top ten Christmas presents for boys for more ideas.


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Tactical Theorems '10: Demo Teaser 4 - Shouts
stvndysn replied to The next Diaby's topic in Tactics, Training & Strategies Discussioni got into the shouts system pretty quickly and is a valuable tool (thank you si), you guys have assured me that my thinking of the system is correct. great guide guys and cant wait to read the full write up
Crowds should be wearing their team colours!
stvndysn replied to offleyhornet's topic in Football Manager General Discussionim sorry but from what i see of the crowds none if any are wearing team colours all i see are people (probably si staff wearing different coloured normal clothing proof1 proof 2
The Official Football Manager 2010 DEMO FEEDBACK Thread
stvndysn replied to Neji's topic in Football Manager General Discussioni won my matches with huddersfield by first off having a system that suited my playing style which is a very fluid system, watching the full match, shouting stuff from touchline, every 15 minutes checking what my ass man wanted to tell me also understanding the half time team talk strategy. this has got me where i am in the league. i am not a 1st time user ive played fm since the very beginning and understand si tactical systems, i have also lost and drawn matches stupidly. i am also impressed with the way they have coded the players, as i have noticed that Jordan Rhodes loves heading more than shooting as he does in real life. i also look at their stats and am impressed by the stats layout where you can see their passing fazes in 3d which gives you a good idea of how they like to pass where they shoot from more successfully, what makes this version easier is the nice flowing menu's, ease of use which warms you into play it like 9-12 hours a day.
The Official Football Manager 2010 DEMO FEEDBACK Thread
stvndysn replied to Neji's topic in Football Manager General Discussionhow impressed am i on the demo- well i was upset 10 minutes ago when after beating west ham in the cup, 1st in division 1 after 24 games, and realising that my success has come from quickly understanding the tactics system, which i did after about 7 games, and suddenly realising that wow the feedback from my staff is amazing, with advice like playing a 4231 asometric and being told that leighton orient struggle against teams that play 442, play deep and other good info, i change the formation but keep my match tactics and see huddersfield town pull off a 6-0 demoliting, suddenly stopped and saved, oh no that means that the demo has finished. oh i also love watching from touchline in 3d, so my feedback is that im buying it for definately. and to show you how good ive done
Implementing Tactics for FM09: The Final Version...
stvndysn replied to Loversleaper's topic in Tactics, Training & Strategies Discussiongood to see you still at this Loversleaper, sorry i wasnt around to help, got a internet radio show that takes up my spare time, but im liking the fm10 tactics and may find time to do my premier manager set of tactics for 10
Tactic Wizard causes more problems and creates a new playing field
stvndysn replied to Deltaroad's topic in Football Manager General Discussionso a good way to impliment the current system while still keeping it as is, is this_ if you make for example the width to your preference then why not have the go wider or narrower part of the sideline instructions greyed out or not there to be chosen.
thanks for that ? but as a modeller i have a pro converter, but still its no good because .sia is SI's own format and isnt released as public usage.............yet so SI please release the format converter so we modellers can create our own content, whether it be stadia, dugouts, nets or anything else in .sia format
not if we can make our own stadiums radestock dude, so like with the galpharm you would see the blue overhangs around the stadium and the general look of the stadium as well. then im sure it would be popular, i only need a converter to change it to .obj format and back to .sia
FM10 County Championship (EDITOR)
stvndysn replied to Gareth Hale's topic in Editors Hideawaythe true name we in west yorkshire call ourselves are tykes
wanted converter for 3d model format .sia
stvndysn posted a topic in Skinning Hideoutwill si be providing a converter so us 3d modellers can create more 3d stadiums in the 2010 version, i hope so then we can watch our matches with a more truer feel with the stadia that our team play in.
your dream for FM2011
stvndysn replied to mightymind's topic in Football Manager General Discussioni would like to see a coach report after a training day telling me how the player did during training for example coach x-attacking coach player y put 15 balls out of 30 into net giving him 50/50 chance of scoring in next match, his one touch was excellent with 7-9 successful etc etc
A Player Interaction Idea
stvndysn replied to williamshankley's topic in Football Manager General Discussionnot sure if it works but try training him in a left sided position, and ask him to run down left wing
Tactical Central and Insight: Implementing Tactics for FM09
stvndysn replied to Loversleaper's topic in Tactics, Training & Strategies Discussion@ hugo use LL's tactics
TacGraber - Steal the AI's tactics - Experiments & Discussion
stvndysn replied to Code's topic in Tactics, Training & Strategies Discussionif you look at a managers stats in fmrte, you will notice some stats like playmaker, offside, and marking these are the tickable ones on the tactics screen. generally when i set up a managers tactic if their playmaker stat is below 14 i dont tick the box same with the others hope that helps
Players feeling overly confident before kick-off
stvndysn replied to GersFan's topic in Tactics, Training & Strategies Discussiontell em you expect a performance


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Using OnMetal Cloud Servers through API
Use this document to set up an OnMetal server through the API.
When Hurricane Harvey targeted the Texas Gulf Coast, YouCaring experienced a $37 million spike in donations — the largest amount ever raised on a crowdfunding platform.
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Pricerite is the first home furnishing company in Hong Kong to build an omni-channel retail network. Through optimization of Pricerite's Magento platform and integration with SILK, Rackspace provided a seamless online shopping experience for Pricerite customers.
It doesn't really matter where you find yourself on the cloud journey. What matters is maximizing the benefits and minimizing the pain of cloud.
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Become a member to get priority and discount registration for our events when available.
If you join today, your membership will be good through 2018-2019 academic year!
For questions about events listed below, please contact Ginny Zmuda at email@example.com.
What: PAGE Members' Annual Meeting: What's for Dessert?
When: Tuesday, May 22, 7:30-8:45p.m. ET
Where: Bravo Cucina Italiana in Friendly Center
Gifted students have different paths depending on their choices and on differing three-year AIG Gifted Services Plans during their tenure. The GCSNC AIG Plan is changing next year to be implemented in 2019-2020. In a Q&A discussion, PAGE will ask former GCS gifted students who are now in college specific questions about their choices, services and outcomes to help illustrate what happens after the pullout, enrichment, AIMM, IB, AP, or Early College experiences.
7:30 Dessert Served
7:45 PAGE Year in Review, presented by Katherine Humphreys, PAGE president
7:50 Q&A with College Students


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Press Release
COLLEGE STATION--A report released by the Texas Educational
Excellence Project (TEEP), Texas A&M University, challenges a recent
Newsweek article which contained biannual rankings of the "best" high
schools in the nation. TEEP contends that Newsweek's rankings are
misleading as an overall, holistic measure of high school success.
Newsweek ranked US high schools based on two indicators of
college-readiness: the number of advanced placement (AP) and
international baccalaureate (IB) tests administered by the high


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The highest four cities on this listing have remained on the high from 2000 – 2016. Grand Rapids rose to first place in 2016. The higher car trade extends properly past the enduring names of auto firms familiar to us...
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The highest four cities on this listing have remained on the high from 2000 – 2016. Grand Rapids rose to first place in 2016. The higher car trade extends properly past the enduring names of auto firms familiar to us all. Auto manufacturing will depend on hundreds of companies supplying elements, elements and materials, as well as a vast retail and automobile maintenance community of dealers. No different industry in America has such an expansive reach to each state, delivering economic benefits and creating jobs in so many different sectors.
Seminar Presentations – this form of assessment requires the coed to show conceptual understanding and evaluate the rigour and validity of published analysis, extrapolate the underlying rules, and apply this knowledge in new contexts of skilled apply. To develop into a Mechanic/Technician/Designer expect to spend between two & four years at an accredited technical school and earn either AAS or BS in either Mechanical, Automotive, Electronics or Aerospace Technology. Plus State and/or Federal Mechanic Licensing plus one other 6 to eight years of work experience and/or analysis to turn into a Master Mechanic/Designer.
However folks do not have equal opportunity. For instance, attempt to tell the 1000's of unemployed minorities who've had convictions for minor, non-violent drug offenses that they've equal alternative to get a job. Inform that to the students for whom our education system has failed. Equal alternative is a delusion perpetuated by the Romneys of the nation who have been born with a gold spoon in their mouths.
Half of degree coursework (15 out of 30 complete credit) should be graduate coursework. Must preserve three.00 GPA to remain in program. College students should earn a B or above in all core curriculum coursework. With program approval, college students are allowed to depend not more than 9 credits of graduate course work from different establishments. Course work earned 5 or more years previous to admission to a grasp's degree shouldn't be allowed to satisfy necessities.
The use of non-public label as an efficient advertising instrument for automotive producers could be a profitable strategy so long as the merchandise produced don't straight compete. The merchandise also must be simply differentiated by the buyer. Very informative, precisely what I was searching for and I'll make certain I exploit the data effectively. For badly brake mud soiled surfaces use Aquartz IronX or Sonax Wheel Cleaner formulated with neutralised acid salt. Spray onto wheel surface; permit reacting, after which agitating with a wheel brush earlier than hosing off.


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Only 1 available
What better way to finish you Holiday wrapping than with Handmade tags. These little delights are perfect for those of you who appreciate GREEN items. I consider these GREEN because they are made from otherwise useless scrap paper left over from the banners I create. I hate to waste anything and came up with this idea...... now you can give them purpose again!These tags are Green with Santa faces on them. On the back they are plain White and feature the TO & FROM stamped in Black ink. 5 tags have Green & Red foil Ribbon. ~ This listing if for 5 - 3" tags.~ **B2G1 promotion is as follows: Buy any two Tag sets and get 1 Tag set for free of equal or lesser value. You will pay for the 2 most expensive Tag sets and get the lesser expensive of the three sets for free! You MUST message me PRIOR to purchase so I may create a CUSTOM LISTING for you!!****And for FREE I can hand write or for an additional $0.25 per tag I can Stamp your the To's & From's for you! As a child I had the misfortune of recognizing my parents hand writing on my Santa gifts! I would hate for that to happen to another child! MESSAGE ME PRIOR TO PURCHASE FOR THESE OPTIONS****These tags were created in a Smoke & Pet Free home with lots of love and are ready to ship!**As with all item in my shop, if this item does not suit your every need please convo me as, I welcome custom orders!
I ship USPS, if you wish your item(s) to be shipped via another carrier then you must convo me before purchasing an item. I will do my best to ship your purchased item within 24 hours of PAYMENT. But please keep in mind there is NO MAIL ON SUNDAYS. ** If you wish for other added services such as tracking etc., then you must again convo me before purchasing an item!!**
I currently accept PAYPAL and Credit / Debit Card Payments ONLY!Payment MUST be made within 24 hours of purchase, otherwise the item will be re-listed.COUPON CODES:***Please be advised that coupon codes are NOT to be Misused! If you aren't sure about the coupon code terms PLEASE convo for details! I am very clear on the terms either in the item description or in my Profile & Shop Announcements!!! If there is a coupon code that does NOT apply to the item you have purchased and it is used: ~THE DISCOUNT WILL NOT BE HONORED ~THE TRANSACTION WILL BE CANCELLED ~YOU WILL NOT RECEIVE THE ITEM(S) unless other arrangements have been made!!!
Returns or Refunds are on a CASE-BY-CASE basis. Original shipping will never be refunded and the buyer will always pay return shipping IF it is determined that an item may be returned.
Before sending any crocheted or sewn item to a buyer I ALWAYS steam clean to sanitize the item so it is ready for use upon delivery if it applies! Piece of mind is priceless!


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Cenex Ruby Fieldmaster is the diesel choice that puts you miles ahead. Ruby Fieldmaster is specifically formulated for the rugged demands of today's high-powered, heavy-duty diesel engines.
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Our most important partners are our families. School staff and families work together to ensure each child is supported to learn at high levels.
**School starts on Thursday, Sept 7th. The 2017-18 school day runs from 8:15 a.m. to 4:15 p.m.**
There are many ways to be involved in your child's education at the Dudley Street School:
- Connect with teachers to discuss your child's progress.
- Support our mission to prepare strong readers by reading to your child—or having your child read to you—every day.
- Attend a school event.
- Volunteer at the school.
- Or drop by for a visit!
For support services for your family, contact Dr. Lisa Bibuld: firstname.lastname@example.com
School year 2015-16 School Report Card
Substance Use and Abuse Prevention Policy
Cafeteria Menus: Breakfast, Lunch, Snack


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2.8/5 (30 users)
My Rating
Model turned actress Shehnaz Treasurywala maker her debut in screenplay and dialogue writer from this film.
Taaha Shah, who makes his debut in the film, was actually 'scared to death' when the idea came to him of having to cross dress and slip into a ghagara-choli for an item number in the movie.
Luv Ka The End is the first feature film under the new banner of the Yash Raj Films.
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.COM and .NET domains
|The complete list of .com and .net domains
Domain 4-2go.com
Add information about domainYou can add the desired title for the site/domain 4-2go.com as well as the full description. It will be shown at the top of this page. The direct link with title will lead to you site/domain. The description will be placed behind the title.


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Bail Joseph, the director of super-hits Kunjiramayanam and Godha, is busy nowadays. It is not in direction but in acting. He had made a single-scene appearance in the recently released film Mayanadhi. But with that, he could win the attention of the audience. Basil did the role of a director who had to do away with the scene that he liked most.
The director curses that "let Malayalam cinema go to hell". This comment had evoked laughter in the theatre.
Earlier, Basil had done the role of Editor in the film Homely meals.
Basil has just recently completed acting in Biju Menon starrer Rosappoo . He is also getting ready to act in Padayottam and Mandakini. This 27 year-old artiste has however not stopped direction just because he is into acting. "I shall start my next directorial venture this year end," he added.


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Be a hero by providing interesting, out-of-the-ordinary resources to your families. This e-zine will help parents and children gear up for Shavuot with creative, accessible reflections, activities, and healthy recipes.
Round out the year with special insights on freedom, healing, making community offerings, taking a time machine with storyteller Howard Schwartz, creating a family covenant, stopping for appreciations, and more.


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Artist and Inspiring Human: Gabriel "GG" Gimenez
This month we had the pleasure of getting to know Venezuelan-born and Miami-based visual artist, Gabriel Gimenez. Commonly referred to as "GG" amongst the community, we learned all about this special kind of artist, who we found, is also just a real, down-to-earth, good-hearted human.
Before you read our interview below, understand that one of the most compelling and progressive aspects of Gabriel's work is his allusion to popular culture through the characters he employs. There is a raw sense of relatability behind his work, largely due to the vibrant details and color schemes he implements. We even learned that some of those details derive from his childhood home, where his parents chose colorful furniture and décor. It is little things like this that make GG such a rare and interesting artist to know. Naturally, Gabriel has been recognized and praised for his work on an international scale, which includes a variety of murals, exhibitions, international art fairs, and collaborative art projects.
Talent aside, we ultimately hope to expose Gabriel Gimenez as the self-taught, hardworking, and deeply committed human that he is. In turn, we hope you take a minute to stop, enjoy your coffee or tea, and immerse yourself in learning about one of Miami's most inspiring artists.
You are a native of Venezuela. What influences from the country have carried over into your art?
GG: Venezuela has a big influence in my work because truly, the culture of Venezuela is an especially interesting one. It embraces lots of beautiful things, like the warmth of people, for instance, and that's something I believe my work reflects. It's that type of warmth that makes people feel comfortable and able to be their true selves. And then it is also a culture full of taboos and stereotypes which I like to make fun of, call attention to, and drag inspiration from.
The bio posted on your website mentions your childhood experience of doodling and how that transitioned into your individual and distinct style as an artist. What can you tell us about that specifically?
GG: Well, most of the drawings I did as a kid where related to cartoons and movies. I was a big fan of Pokemon, Aaahh!! Real Monsters, The Nightmare Before Christmas and Beetlejuice. So I kept remixing all of those more and more and eventually combined it with my life experiences until I was able to develop the works I produce today. Also, the colors of the furniture and decorations my parents picked for the apartment I grew up in are still a huge part of my work and inspiration.
That's awesome! I love picturing you as a kid, soaking in the rich colors of your home and translating that into your art. Accordingly, I know a lot of creatives that consider sketching and doodling vital components to their idea process. Do you still use sketching and doodling as part of your creative process?
GG: Totally, I think those first marks are always the best ones. The contain something very raw and honest.
How do you choose the materials and color schemes that you employ so vividly in your art pieces?
GG: The colors are very important for me. I usually pick one color to start with and then react to that. I do that again and again until the piece is fully colored.
So, aside from your parents choosing vibrant-colored furniture, did you grow up in a creative household?
GG: I did, but it was a different type of creativity. I say different because the household I grew up in was not full of recognized art and no one in my family was a professional artist. But it was the type of creativity that was very organic. Jokes where always told, dancing was always encouraged and laughter was a core part of every gathering. Both of my parents have artistic tendencies but they've dedicated their lives to different things--dad chose business and economics and my mom has always been an educator. That said, they have always remained engaged in side projects that have huge amounts of artistic integrity.
Wow. I love that you mentioned your parent's artistic integrity because that is something I feel your art represents so effortlessly. What can you tell us about your relationship to the art you make?
GG: The art I make completely breaks down who I am as a person. Recently, it's starting to take a new shape into different forms of art. This is exciting for me personally because I believe that the work you make is a reflection of the growth you experience as a person.
Speaking of growth, tell me about your journey to becoming a visual artist in the city of Miami. Are there any specific aspects of the city that you depend on for inspiration and connection?
GG: Honestly, I think Miami is the shit. As a place, its allowed me to create at a solid level and furthermore, it's given me perspective on where I want to go next. It's a place that has lots of absurd things which are just great for inspiration.
Absurd, indeed! It's an entertaining city and much like your art, it is full of vivacious energy. But your art also reveals human life and raw emotion to reflect images of vulnerability. Have the people of Miami made you think about human life differently?
GG: I came from Venezuela when I was very young so Miami is really my greatest reference for human life. Since I was a kid, I've had the opportunity to meet, connect, and have conversations with people from all over the world. This experience has given me a unique perspective because I've found that when you are able to connect with people from different places in your daily life, it allows you to be respectful and understanding of all kinds of people in a gracious way. I think that understanding is reflected in my art.
I appreciate your understanding of people from all around the world, Gabriel. Let's talk more about the connections you make as a collaborative artist. What are some of the visual aspects of Miami that you connect with most? Also, what local creatives do follow and draw inspiration from?
GG: Visually, the art deco architecture and beachy, pastel colors are a constant source of inspiration for me. In terms of local inspiration, I like what Zak the Baker is doing. His attention to detail and passion for his craft is impressive. Tagvin is also a big inspiration. I have a passion for fashion and the founder is one of my homies, so we get to bounce ideas around and help each other stay focused.
Shifting to your work now, what can you tell us about "FADO"? Who is he and what does he represent?
GG: Fado is a character that was created in 2009. I don't remember how or where he came to life but I can recall that '09 was the year I started expressing through this character. His name was derived from a word that my dad made up and used very much, "EncuchuFado" which represents the ideas of "Hugging" or "cuddling". Accordingly, Fado represents the idea of human vulnerability.
Ah, that makes sense. I want to note for our readers that your art is powerful. It really says something. What strategies do you use to really speak to the issues your art reflects?
GG: I just pay attention. I try to eliminate personal preferences. This helps me understand things instead of judging them so that my concepts are translated on canvas in a very real form.
So, what concepts do you hold sacred to your professional and creative process? What rules have you learned to follow? To break?
GG: First, I think that every piece no matter the surface should carry something true to you as a person. Second, I feel like I still have a lot more rules to learn in order to hopefully break them all. That said, balance is something I strive for and while I'm sure I'm not the most rebellious person, I do break enough rules to keep things interesting and moving forward.
What can we look forward to from GG art?
GG: Lots of painting. At this point, I feel that I've only given people a small glimpse into the world of Fado but in order for me to move on to other styles, I have to put out all the Fado Imagery first.
Someone once told me "Belong to where you ARE." That saying has stuck with me ever since. So as I was looking through your project gallery, my heart stopped when I looked through the pictures of your Airbnb Collab, which represents a sense of belonging and reminded me so much of that saying. Tell us about that project and the experience of working with others to create a piece that represents the sense of belonging anywhere.
GG: I can definitely relate to that saying. The Airbnb project was hosted by Unconventional, a start-up company that my good friend, Jordan Magid, and I started last year. We focus on connecting artists with companies and creating partnerships that can benefit the community. In this case, Airbnb was the company and I was lucky enough to be the artist they wanted to work with. It was a remarkable experience to see art come to live with the help of the community because it immediately changes the dynamics of how art is perceived. You can check out more about the project at beunconventional.co
Also, as I said before, belonging anywhere is an idea that I resonate with. I see it on a spiritual level. As long as you love yourself you can truly connect and understand others. I think you hit the nail on the head and I have loved learning about your process and commitment to community outreach.
Thanks for sharing with us today. Last question, what non-profits are you currently involved in?
Art Studio Miami is one. The youth is where I like to invest my time and all together what I feel most passionate about supporting. My focus on the youth comes from my experience with students I've worked with in the past. I've witnessed first-hand how those students have gone back to their communities to help. This has shown me that if you teach good habits to the youth they will integrate them in their life and share those positive things with others around them.


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Job Opportunities- teaching (Brasilia)
Hi all,
I am a small business owner here in Brasília, looking for more staff to cope with the increasing amount client demand.
The company is PoGo Communications, primarily a language school which also provides various other language/communication based services.
At present we are looking for more English teachers for work teaching and translating.
We offer the best hourly rates for teachers in Brasília and also offer a system that compensates the travel aspect of being a teaching.
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Top 10 must-have HR policies for Manitoba employersColleen Coates
Losing someone close to you is one of the most difficult things a person can go through. As an employer, you may wonder what you can do to help a staff member through this difficult time.
One of the most important things you can do is to give them time — not only time to grieve, but time to manage the often staggering amount of planning, organizing, and paperwork that must be completed to prepare for a funeral if they are entrusted with this incredible responsibility. Having recently lost a close family member, I was shocked at the amount of time needed to complete the arrangements along with necessary legalities. The fortunate ones, like me, have an employer who is not only understanding, but also a leader in better people practices.
A bereavement policy is just one of the many policies organizations should have in place that not only sets them apart with better people practices, but also to help ensure consistency in application across the company or from one year to the next; not to mention the fact that many are legally required.
Consistency in how you treat your staff is important to avoid feelings of unfairness as well as avoiding potential legal challenges or even significant fines for non-compliance. Some may balk at the idea of having a policy manual citing the need to remain flexible, but flexibility can be built into policy manuals while retaining the integrity and intent of the policies and guidelines.
According to Gordon McAlpine, practice leader of organizational effectiveness at People First HR Service, having sound policies also helps guide those in a supervisory role on how to respond to different situations that may arise in the workplace and provides guidance to prospective or current employees on what they can expect from the organization.
Considering legislated requirements and best practices, here is my recommended list of Top 10 must-have policies for Manitoba employers, although the list could just as easily extend into other provinces (the average manual would include about 40 policies and guidelines):
1. Respectful workplace — Human rights as well as workplace safety and health legislation state companies must not tolerate or condone harassing or disrespectful behaviours or actions. This policy should provide information on expectations around the treatment of employees in the workplace and what employees should do if they are subject to, or observe, the prohibited behaviours or actions.
2. Health, safety and violence prevention — Workplace safety and health legislation requires that companies guide their employees on how to stay safe while at work and what to do should an incident occur. Violence prevention may be included in this section and should describe where employees are at risk and what to do should they become a victim of violence in the workplace.
3. Whistleblower — Provides direction to employees and external stakeholders in the communication of concerns regarding questionable financial or operational matters.
4. Gifts — Business gifts and entertainment have the potential to compromise the objectivity and integrity of a company. This policy provides guidance to employees on what is acceptable practice in receiving gifts from suppliers, customers or other third parties.
5. Overtime — While Employment Standards stipulates overtime payment and eligibility, employers should provide guidance on what an employee must do to be eligible for overtime payment to avoid potential liabilities down the road.
6. Attendance — As obvious as it may seem, outlining expectations around attendance and what employees should do if they are going to be absent from work helps to ensure clear expectations.
7. Leaves of absence — Outlines all legislated and non-legislated leaves indicating what is paid and what is unpaid and what procedures need to be followed.
8. Code of conduct and corrective action — Offers a statement about the conduct that is expected and what is not acceptable behaviour in the workplace. It also outlines steps that will be taken if an employee demonstrates unacceptable behaviours or actions while at work.
9. Substance abuse — Having a statement about the employer's commitment to providing a workplace that is free from substance abuse reinforces a culture of a safe and productive work environment.
10. Employee concern process — In non-unionized workplaces, it is essential that employees know what to do and who to go to if they feel their concerns are not being heard. Better for employers to hear the concerns internally and have the opportunity to address them before external resources are required.
While legislation provides information on what employers are required to do, capturing this information in an easy-to-read manner where it is easy to access makes good business sense. It ensures there is less room for misinterpretation and can highlight where the company provides benefits and practices that are better than the minimum requirement.
Finally, don't let the policy manual gather dust on the shelf and assume your employees know your expectations. A better practice is to hold employee information sessions to ensure understanding and allow the opportunity for questions. If you haven't seen your organization's policy manual, ask your supervisor or human resources department for a copy.
Back to my original point — if you don't have a bereavement policy, create one, or at the very least consider your past practices and decide if you need to fine tune. If you already have a bereavement policy, take a look and see if it really would meet the needs of your employees and set you up to be an employer of choice.
One final point, please throw away your "probationary period" policy so your employees don't feel like they've just been released from prison. A friendlier naming convention such as "introductory period" would be well received.
Colleen Coates, CHRP, CCP, is a practice leader with People First HR Services Ltd. She can be contacted at firstname.lastname@example.com
Republished from the Winnipeg Free Press print edition March 3, 2012 H2


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Pia Rossini Grenada Beach Maxidress in Tropical Print
Availability: In Stock
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Brand: Pia Rossini
A fabulous maxidress to wear over swimwear by Pia Rossini.
"Grenada" is a sultry summer print dress in tropical colours. Elasticated bust section. Great Italian quality made from 100% poly chiffon. Stays cool to wear.
Bags available to match.
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MCC Automotive Technology, Welding, Student Center Construction Underway
MCC Automotive Technology, Welding, Student Center Construction Underway
Work is underway this summer that will add classrooms for MCC's automotive technology programs, modernize and expand MCC's welding program, and add space for student activities at the Front Street campus. Once these projects are complete, MCC will begin to renovate labs for its computer science programs.
A late August completion date is anticipated for construction of an 8,800 square foot addition to MCC's Automotive Technology Center, which will add four classrooms adjacent to existing state-of-the-art auto bays built in 2009. This project will enable MCC to consolidate all automotive classes – theory and lab – in this facility expand the programs. In addition to a comprehensive curriculum that covers Asian, European and domestic makes, MCC currently offers specialized auto technology programs in Chrysler, Toyota and Ford MLR that focus on these manufacturer-specific products and provide manufacturer technician training certification.
A long-awaited addition/renovation to the Welding Lab is also underway, with completion scheduled for January 2013. The project will create space for additional welding stations, enabling MCC to accept more students into the welding program and help meet the high demand regionally and state-wide for skilled welders.
A new student center, scheduled to open in the Spring, will include student meeting rooms and offices, a multipurpose space that can be used for athletic activities, new dining and fitness areas, and space for students to gather outside of class. MCC is committed to the mission of developing informed and engaged citizens as well as skilled graduates. The student center will support these endeavors and bring new opportunities for co-curricular activities and student engagement.
Students on campus this summer for classes are feeling the excitement that comes with renovation. While the old dining area is under construction, students and visitors can enjoy the temporary W.I.P. (Work In Progress) Café. Manchester Community College is a college on the move!
For more information, see www.mccnh.edu


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I truly tried with all my might to condense my story and yet what you see to the right is as abbreviated as I could make it without leaving out key information! Grab a glass of wine or a cup of coffee for this longer than average founder's message. Thank you for taking the time to read why I'm so personally connected to helping highly sensitive kids and their families.
-- Kiersten
"Kiersten is an amazing spiritual healer. She has helped and comforted me while dealing with the grief of my baby boy. I was drawn to her and believe that it was my son guiding me to seek her for her help. She was able to communicate with him and this has given me tremendous comfort and insight knowing he is still near me and safe as well as our guardian angel. Kiersten is very caring and has never taken advantage of my situation. I immediately felt a connection with her and will recommend her healing to others. – Maricela 2.18.2013"
Communicating with the spirit world was something I didn't think was possible until recently. My brother died several years ago after a long battle with cancer and he has successfully contacted Kiersten on two different occasions. She has shared details with me that only I could know and she's provided me with guidance, wisdom, and understanding. While Kiersten primarily speaks with children who have passed, I feel so grateful that she was able to communicate with my brother. Her messages from him have given me a tremendous amount of comfort and insight.
Kiersten also practices Reiki, another unique gift that has helped me personally. I was a victim of a brutal mugging a couple of years ago and her healing energy played a big role in my recovery. I can't begin to tell you how incredible my experience has been with Kiersten. This woman is the real deal and she truly wants to use her gifts to help others, a calling I believe she was always meant to do.
~ Art 10/21/12
Kiersten is a true blessing to both the physical world and the spirit world. I was amazed by the accuracy of her connection with my deceased brother. She conveyed personal details that no one could have known unless they were living in my house with me (and she is not!).
Not only what she knew, but how she communicated with me, is what made my experience so special. Her gentle nature, caring words and sincere want to connect-made me feel cradled in white light and not at all afraid of what I would find out. Kiersten gave me assurance that my brother was with me, and has always been with me. It was something that I always felt, but her confirmation just made it even more validating.
I now talk to my brother more. I listen to my gut more (I know it is him communicating with me). And I even feel more grounded. I am allowed to feel, allowed to heal, allowed to be. This is a huge gift that Kiersten gave me. A true gift. I am forever grateful.
-- xo Alisha - October 2012
"After spending just 5 minutes with Kiersten, I knew in my heart that Kiersten's energy field was very mothering, empathetic and truly compassionate. It did not surprise me to find out that she works with children departed and/or missing, to bring closure to the families in need; as Kiersten's presence and aura exudes Divine Mother energy. Children know without doubt whom they can trust. Children know ones character, they know ones truest energy, in essence, they know divine truth. Kiersten's amazing God gifts and open heart are what is needed to help those who cannot communicate for themselves to bring light into areas of darkness, so that clarity, resolution and great healing can begin. In the time I spent with Kiersten, I could clearly see many Divine Mother energies that have graced our beloved planet, i.e. Mary, Mother of Jesus, Kuan Yin, Mother of Compassion, Mother Teresa, Princess Diana and other divine blessings who spoke out for and aided the children while they were here. Bless you precious Kiersten, to stand with these great divine presences and continue being a voice for those who cannot or are unable to speak for themselves." --- Spiritual Intuitive, Karen Anderson, 2012
Almost two years ago, I lost my wife and assumed all communication was lost. I had always hoped for a sign, anything that would tell me she was around and watching over me and our children. Then, my wife reached out to Kiersten who was able to tell me that she is safe, she is keeping us safe and smiling every day as her kids grow up. It's a relief to know she is around, even if she's not physically here. And I can relay through Kiersten any questions I have or just for reassurance that I'm doing the right things for our children. It's great that I have a friend that can communicate to my loved one and feel like she's never gone. -- Jerry Oct. 10, 2012
Before I was born, I had a 13 month old sister that drowned in a swimming pool. I knew very little about her because my parent's just couldn't talk about it, but I have felt a strong connection to her my whole life. I have always felt like she's been with me like a guardian angel. She guided me to Kiersten so that we could communicate and it was incredible!! Kiersten was able to receive messages from my sister that I had never even met. The messages Kiersten received for me were so beautiful and validated so many things in my life. She also taught me how to connect with my sister directly and I do so quite often. Communicating with my sister is something that I dreamed of and never thought possible. Kiersten made it happen. I am so incredibly grateful and can't thank her enough. She is amazing! -- Shelly 9/17/12
Why I founded The Little Light Project
The Little Light Project (LLP) came out of personal experiences and experiences of those around me. As Iyanla Vanzant says, "People can talk you in and out of philosophy and theory but they can't talk you out of your experience." Believe me, the decision to found LLP did not come lightly or easily because it required me to honor my life experiences and truly look inward to the "place" I've come to learn is my life compass – my intuition.
As a child growing up, I was very sensitive on all fronts. I quickly learned that my sensitivities (which were more than emotional and physical sensitivities) crossed into the land of stuff people don't consider normal. Out of fear and fear of ridicule, I'm assuming I pretty much shut down that intuitive side around age nine and wiped my memory of it.
Fast forward to adulthood, up until 2009, I was really good at making things happen outside of me but hadn't taken time to really go inward. Sure, I believed in a higher power and had an innate drive to do good for people but still, something felt off. There was a piece missing despite having a wonderful family, a growing business and great friends. I couldn't shake it.
Couple that with our prior struggles with our awakening that our beautiful son, who was diagnosed with anxiety disorder in second grade and put on medication, wasn't "disordered" at all. In fact, it was the opposite. His nervous system was overwhelmed by all he felt/saw/heard in our seen and unseen world so it overcompensated by creating coping mechanisms such as stuttering.
After a year, we finally figured out that drugs weren't helping, in fact, they were hurting him and our real job was to not label him with a disorder but to figure out how to help him manage his heightened sensitivity and intuitive gifts. I'm a firm believer that medication does help in some cases, but in his, it did not.
Thankfully, we weren't the only ones trying to help our highly sensitive child in a world not set up or even ready for the influx of these amazingly gifted kids. A new friend suggested we see an alternative medicine practitioner who specializes in energy balancing and herbal support. At the same time, I was introduced to Reiki Healing (like acupuncture but without the needles) as a way to help our son through energy balancing. The Midwesterner in me was skeptical but did it anyways. I became a Reiki Practitioner and saw how it affected our son's energetic body, which in turned helped calm his nervous system. I was noticing differences in myself as well. Big ones.
In 2010, I started to notice things I hadn't noticed before. I would hear a child's voice say "mom" but remember no one was home. I'd see flashes of what looked to be children and adults in our house. As quick as they came, they vanished. Again, like any "normal" person, I started questioning my sanity. Had I spent too much time inhaling polyurethane from my furniture business? Was I losing my mind or could this be my new reality?
Shortly thereafter, I started receiving intuitive messages and visions (hearing/seeing,/feeling) about others and for myself. I would read a Facebook post about a person who had passed on and all of the sudden I was getting messages about them. I started writing down their very specific messages. For those I knew and had a connection to, I was being encouraged by my intuition to reach out to them, which scared me to death. How in the world do you say, "I know we haven't seen each other for twenty years but I saw your post on Facebook and I'm so sorry about your loss. Also, your son in spirit says your other son's girlfriend is cheating on him? I know this sounds crazy but this is what I am being pushed to share."
I did it more than once, always with overwhelming fear before hitting the SEND button. And much to my surprise, the feedback I was getting was "OMG how in the world did you know that??!! No one knows that!" and "This is exactly what I'm going through right now, thank you!"
I was blown away. And thankful I wasn't carted off to the psych ward by friends and family! The floodgates started to open and I was suddenly getting all kinds of messages (images/voices/etc) regarding kids and adults who had passed on – some I knew, some I didn't. Especially kids. And many of those kids talked of sexual abuse they endured which stuck out as a common theme but I didn't know why. I noticed the theme but didn't connect the dots other than many had committed suicide because of said abuse coupled with high sensitivity. Essentially, these kids feel things on a very deep level that most don't.
In order to cope, many turned to drugs and alcohol to numb what they were feeling and sometimes even that isn't enough to make the hurt and pain go away. When I was trying to make sense of all these messages about sexual abuse, I sought out guidance from intuitive counselors, spiritual leaders and mental health professionals. One intuitive counselor told me the messages regarding the children who were sexually abused were coming to help me as much as I was helping them.
I had gone from a working mom with a growing business and kids, scheduling dentist appointments and Target trips to a working mom who still does all of that but now knows things about people who are no longer with us and who finally understood why I was getting messages regarding sexual abuse. Turns out, I was a survivor myself who was just starting to remember the abuse that happened between the ages of three and six. My analytical side was still having a very tough time processing it all but in my soul, it felt right.
Terrified to share what was now my reality with family and friends, I kept it hidden for quite awhile. When I started to step fully into it, I lost friends. It was painful but again, it all happens for a reason. I worried about coming out publicly with the fact that I somehow was being able to not only hear my own intuitive voice but messages about others that had passed on. I didn't want it to affect my furniture business in a negative way but I was being guided to launch a non-profit that helped highly intuitive kids.
We miraculously had the surprisingly large amount of money it would require to legally start LLP but I worried so much that one job loss and we'd need that money just to survive. Faith was all I really had to hang my hat on but by this time, I knew if I trusted my intuition, it would work out. I pushed fear aside and did what I felt I was being guided to do, with the support of my husband. This required "coming out" to the world about my ramped up intuitive gifts in September 2012 and much to my surprise, it was met with lots of support and love. People I NEVER thought would be supportive were coming out in droves sharing stories of experiences they've had but can't explain. I was relieved. If I follow my intuition, I'm on the right path.
I founded Little Light Project because there needs to be a place families can go to get support of all kinds – a blend of Western and Eastern philosophies – in a safe, loving, heart-centered environment.
Every child should be made to feel they are truly the creators of their world and their intuition is their road map. Parents helping their beautiful kids should be able to see all of the options -- traditional, alternative, spiritual - from the get go.
Thank you for taking time to read why I founded LLP. As Einstein said, "The intuitive mind is a sacred gift and the rational mind is a faithful servant. We have created a society that honors the servant and has forgotten the gift." Now is the time to stand up for what we've known for thousands of years. We are powerful human beings and our intuition is one of our greatest gifts.
Kiersten Parsons Hathcock
Founder of The Little Light Project
CEO of Mod Mom Furniture
Unbeknownst to me at the time I started my furniture company, I was doing it based solely on intuition. I talk a lot in this video about intuition in business and how much I rely on it in life.
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A huge day was had by all in attendance at the Powerhouse Museum, as the first day of the 2016 Sydney Mini Maker Faire rolled in. Excited punters packed the first and second floors of the museum, seeing what this year's batch of makers had on offer.
And they didn't disappoint! Not only were there robots and electronics, but live ceramics making and even a custom-made fire-breathing dragon costume made by one of our makers!
Haven't had the chance to come to the Faire yet? Or maybe you want to plan a return visit? Tickets are still available for Sunday, so download the program and map and plan your day at the 2016 Sydney Mini Maker Faire. We'll see you there!


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Introduction House of Representatives The Senate Making Laws The Veto
Receive information about any
changes to Congress for Kids and the other seven
sites in The Dirksen Center's Web suite!
How many times has the Vice President been chosen by the U.S. Senate?
What factors influence people's willingness to answer questions about the candidates' personality in campaigns for the U.S. Senate?
Do people make judgments about the traits of senatorial candidates in meaningful and predictable ways?
Do potential voters consider the candidates' personality when evaluating competing senatorial candidates?
How Senate Confirmations Work
Print this mini
photo album. Find out who the two senators from your state are and
place their picture in the spaces below the frames below. Write
their names below the pictures. Add a sentence telling something
interesting about each person.
Play More
Navigate to various Web sites to find information about your state Senator. Find and read your Senator's biography, committee assignments, mailing address, and e-mail address.
Make a list of community concerns and problems. Write a letter or e-mail message to your Senator about one of the concerns or problems. Remember, your letter must be concisely written.


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Open Thread: Friends and Family and Everyone Else
Here's a place to talk about the relationships in your life whenever you want.
I'm already planning the rom-com about this meet-cute. I would like Kate Hudson to play me (or, per a coworker's suggestion, Jennifer Lawrence in a blonde wig), and Chris Pratt to play Rich. To remind you, Rich is the comedian who almost flawlessly impersonates characters from 25 of the most beloved Christmas movies.
For those of you who have no idea what I'm talking about, here's the low down. Earlier this week, I penned a "Be My Boyfriend" letter to Rich on The Frisky. I was floored by how accurate his impressions were in his "25 Days of Christmas Movie Impressions" video, and wanted to tip my hat to him. I told him about how I wanted to find him under my Christmas tree this year and that I would write to Santa to please deliver him. (Yes, that is how I tip my hat. Don't hate.)
Shortly after I published my letter, Life & Style, who originally published Rich's impressions video, saw my plea and posted an article called "This Guy's Christmas Movie Impressions Are SO Good That A Journalist Publicly Asked Him Out." That's me they're referring to, in case you're wondering.
Rich saw the article, and, much to my surprise, responded by asking me out on Twitter, paying homage to the classic Christmas flick "Love Actually" and clearing up some concerns I had about his hair (because bed head really is a struggle.)
Here's what he tweeted:
In case you can't read that, Rich's signs said:
So, naturally, I tweeted back:
There's no saying where things will go, or if Rich is just taking me out to prove me wrong about his hair (which I must say, looks LOVELY in his Twitter response), but what I do know is that Santa works in mysterious ways.
Also, go me.
Image credit: Life & Style
Republished with permission from The Frisky.


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Food Service
Contact Us
if you discover the contact info listed is incorrect or to
provide us with updates.
The Uxbridge Public Schools ensures equal
employment and educational opportunities for its employees
and students and does not discriminate on the basis of race,
color, creed, national origin, sex, gender identity,
VI, Title IX, section 504/ADA and G.L. c151b and 157c.


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Rite Aid locations in three West Coast states offer OTC genetic testing
CAMP HILL, Pa. Need to know what's in your genetic code? Rite Aid can help.
Genetic testing is now available at the Rite Aid stores in California, Oregon and Washington, the New York Times has reported.
A company called Sorenson Genomics has started selling a paternity test kit in the chain's stores on the West Coast. Reportedly, this is the first time a DNA test is being sold through a major pharmacy chain.
The infiltration of DNA testing into the pharmacy is another in the spread of genetic testing directly to consumers. Many genetic tests are already available directly to consumers through the Internet.
But Sorenson, whose slogan is "For questions only DNA can answer", emphasizes the importance of satisfying such curiosities or medical issues that need to be addressed right away. "There is a curiosity and a need to know that can be provided discreetly, conveniently and affordably at retail," said Douglas Fogg, chief operating officer of Sorenson Genomics.
The test, sold under the brand name Identigene, has a suggested list price of $29.99, though a Times reporter purchased one at a Rite Aid in Santa Monica, Calif., for $19.99. There is an additional laboratory fee of $119 to have the samples analyzed.
Genetic testing, some experts argue, may incomprehensible to consumers who have not received genetic counseling. "Just because something's available does not mean it's safe or effective or worth your money," said Kathy Hudson, director of the Genetics and Public Policy Center at Johns Hopkins University.
Hudson added that most genetic tests available directly to consumers had not been reviewed by the Food and Drug Administration.
Still, drugstores already sell various non-DNA diagnostic tests, including those for pregnancy, drug use, cholesterol, blood sugar and H.I.V. When some of these were introduced there was also controversy about whether consumers could perform the tests or understand the results themselves, the Times said.
The results of a paternity test, unlike some of the medical tests, are pretty easy to understand. Sorenson said the test was designed for peace of mind, and that the results would probably not stand up in court because questions could be raised about whose samples were submitted.
The kit advises people wanting to test for legal purposes to call the company and set up a chain of custody for the samples, which would cost an additional $200.
Sorenson's Fogg said the company sells about 1,500 to 2,000 paternity tests per month through the Internet and expressed hope to increase that greatly through sales at drugstores. Ashley Flower, a spokeswoman for Rite Aid, would not comment other than to confirm that the kit was being sold in the three West Coast states.
Sorenson, which is bankrolled by a medical device entrepreneur, James LeVoy Sorenson, also offers ancestry testing. Those tests, however, may not be offered at Rite Aid.
Natrol, Plethico to merge in $80.8 million deal
CHATSWORTH, Calif. Natrol on Sunday announced the signing of a definitive merger agreement with Plethico Pharmaceuticals of India in a stock-purchase deal worth approximately $80.8 million.
"We are pleased to announce this transaction which culminates a process initiated and directed by our board of directors to maximize value for our stockholders," said Wayne Bos, Natrol president and chief executive officer. "We have gained a solid reputation in our market niches and believe the merger with Plethico will also be a win-win for our customers and employees."
Natrol expects the tender offer to be commenced on Nov. 27.
FDA approves Zyrtec for non-prescription use
FT. WASHINGTON, Pa. McNeil Consumer Healthcare on Friday received approval from the Food and Drug Administration for its allergy treatment Zyrtec (cetirizine HCl) to be used without a prescription for adults and children.
The Zyrtec approval comes one week after the FDA granted the company approval to market Zyrtec-D 12 Hour (cetirizine HCl 5 mg/pseudoephedrine HCl 120 mg).
Both formulations will be available in stores nationwide in late January 2008, the company stated.


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An unusual article this, for The Australian:
"A Jewish association has branded the racial discrimination case against University of Sydney's Jake Lynch counter-productive, saying it has only raised the profile of his support for the Boycott, Divestment [&] Sanctions campaign against Israel. Since the Israeli legal activist group Shurat HaDin launched the lawsuit in the Federal Court, Professor Lynch's stand has become a cause celebre in sections of the academic community, claiming the right to freedom of speech and academic expression is under attack... Two new groups have been established to support him and the global BDS movement, including one among university staff. One of the organisers of the Sydney Staff for BDS group, lecturer Nick Riemer, said he and other staff decided to create it 'because of what's happened to Jake'. The groups have helped raise about $20,000 towards Professor Lynch's legal defence, he has been invited to address BDS public meetings around the country, and one recent BDS event in Sydney in his support drew about 200 people. One of the pro-Lynch speakers at the Sydney fundraiser, Jewish Israeli academic Marcelo Svirsky who is a lecturer at the University of Wollongong, says he will walk from Sydney to Canberra later this year to raise awareness of the BDS campaign. Dr Svirsky said he would stop in towns along the way to deliver public addresses and then lodge a submission in parliament calling on the government to back BDS. Executive Council of Australian Jewry executive director Peter Wertheim said Shurat HaDin's legal action against Professor Lynch was 'the wrong way to oppose BDS. Regardless of the outcome, the Shurat HaDin court case would give a very marginal BDS campaign in Australia undeserved exposure and a shot in the arm,' Mr Wertheim said. 'Our organisation's strategy has been to expose the aims and methods of the BDS campaign in the marketplace of ideas'..."
Regarding that last sentence, the aims of the BDS movement, for those still wondering, are quite simple: to pressure Israel to end its occupation of the West Bank and the Gaza Strip; grant full equality to the Palestinian minority in Israel itself; and allow Palestinian refugees, expelled from their homeland in 1948 and again in 1967, to return to their homes and lands in Palestine/Israel. BDS is therefore about implementing basic human rights. How one can oppose these is frankly beyond me.
As for "exposing" BDS in the "marketplace of ideas," this has so far manifested itself in mobilising Australian politicians, both state and federal, to smear supporters of BDS as anti-Semites and Nazis, ongoing attacks of like nature in the Murdoch press, the establishment of links with the police (see my 28/10/11 post Israel 101 for Cops), and most significantly, the actual or threatened blocking of funding to academics such as Jake Lynch who support BDS (see my 29/1/13 post The Punishing of Jake Lynch). So much for the "marketplace of ideas."
To continue with the above report:
"Dr Svirsky, a political scientist who grew up in Argentina but moved to Israel after being conscripted during the Falklands War, said 'there is increasing support for Lynch because of this particular court case. For me the BDS is about not just ending the Israeli occupation, but also the rules of apartheid in Israel', he said." (Discrimination case 'raising profile of BDS', Ean Higgins, The Australian, 26/4/14)
All credit to Dr Svirsky.
Monday, April 28, 2014
Jake Lynch Update 5
Labels: BDS, ECAJ, Jake Lynch, Marcelo Svirsky, Shurat HaDin
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Be the heroes of your own confetti rhyme! Just insert your own two names in the bold and lively typography design:
'When Amy & John pass your way, Throw me in the air and shout HOORAY!'
A stylish way to ensure all your guests scatter the same kind of confetti for those magical photographs, these fun and original personalised packets are bound to impress!
The empty packets are ready to fill with your choice of confetti and come gummed so are easy to seal (and means no confetti escapes before it's big debut!). Our testers tell us confetti scatters beautifully straight from the packet if you squidge its 'mouth' open too… Perfect!
Our personalised confetti packets are made from 80% recycled, 80gsm paper. Choose between brown kraft or crisp white using the dropdown menu. There is a minimum order of 10 packets. H 12.5 x W 9.7 cm.
Copyright © 2017 Wedding in a Teacup. All rights reserved. VAT Number: 144147821. Company Number: 7614941.


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As you can see Ol Mick really likes his beer. Although he may be an alcoholic he also has a sense of humor with the Mcbooger joke and that he needs his gun. He also is showing that he has a heart because he wants to see his kid.
I added the audio to emphasize the fact that he really likes beer.


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Separate names with a comma.
Discussion in 'User Submitted News' started by luke_c, May 19, 2010.
The trailer looked amazing. Sure, it looked and sounded a lot like MW2's trailer, but I'm hoping Treyarch can bring the series back, since CoD:WaW was great, and then MW2 just brought it down...
Dedicated servers .... FUCK YEAH.
I may get this now for PC, i literally stopped my purchase of MW2 for PC because of the IWNET matchmaking shit it came with.
Looks promising.
Did he just say "The pie... is a lie..."?
Crossbows neato
I really cannot wait for this game. MW2 is just too much bullshit. Black Ops looks really similar to MW2 graphics wise but I'm not complaining about that.


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Month: February 2017
Nearly all of our customers using on-premise deployment request and are provided a 2-week trial in which to kick the tires. The product is installed on a webinar with our support staff assisting, and you will get relevant training on the spot. There is no trial for the Cloud deployment.
You can be up and running within 30 minutes. For the on-premise deployment, you'll need a computer with 16GB RAM and a 4-core processor, either Windows or UNIX, a UTF-8 character set database The cloud deployment option is set up within hours of signing a contract.
The product will send you a daily log showing the records copied per object and whether added, updated, and deleted. There are also reject logs if record-level errors happen. You have access to these logs in the on-premise deployment option.
Yes, both cloud and/or on-premise backup storage options are offered. We have the ONLY product that offers both on-premise and Cloud deployment for backup and recovery. There is no surcharge for Cloud storage.
For the transport of data between SFDC and storage location, the Salesforce Partner API uses SSL and is approved by Salesforce.com. We are a certified product, and have been since 2005. There are many DBMS's that offer SSL SQL connections. For data at rest, if you chose the on-premise deployment,


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Claustrophobic is defined as:
"Of a room, space, etc.: not having enough space for people to feel comfortable".
This is hardly a term you want to describe any part of your house!
One area that tends to feel claustrophobic is a stairway, say, to the basement or possibly the upper floor of a home. This is especially true on a stairway that has walls extending the full length of both sides. Even though we normally do not spend a lot of time stopping on a staircase, the passage from one floor to another should 'feel comfortable'.
Over the years we have used several techniques to improve existing claustrophobic stairways.
One such technique is to open the walls; even if only a few feet on one or both sides. A wall can be shortened at the bottom or top of the stair. The wall can often be replaced by a starting newel, open rail, and tread. You can see in this project, the walls coming up to the last step. Another technique we have found helpful in stairways is to provide a 'place to go' at the entry or head of the staircase.
This can make the trip down the stairs actually more enjoyable every day. Now, ideally this is done with lighting. People are drawn toward light. So the proper lighting at the top or bottom of the stair can make a colossal aesthetic difference.
In this case, we add masonry at the bottom of the staircase. Generally, people avoid the basement and certainly do not take any of their visitors to the basement! In this illustration, the client finds that every guest who comes to the home looks down from the kitchen at the top of the basement stairs and asks, "May I go downstairs?" This anomaly was achieved through lighting and texture.
In summary, stairways can be a fun and great part of your home and not just for kids who want to play with a slinky toy.
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Missoula County Sheriff's Office - Forms
Concealed Weapons
Our office has provided an electronic version of our Concealed Weapons Permit Application. Although members of the public can fill out the form online and then print the form on their printer, do not sign the form until you visit our office. The Permit Application is available in Portable Document Format (PDF). The hyperlinks below will open the documents up in a new window.
**Do not sign the application until in the presence of the Sheriff or a designee.**
- Concealed Weapons Permit Application
- Click here to view Application Guidelines
- Concealed Weapon Permit Application Quick Tips
- Schedule an appointment to apply for your Concealed Carry Permit
- Need to renew your permit? Click here for an application
If you have any questions regarding this form or if you need to obtain this form in another format, please go to the Missoula County Sheriff's Office at 200 W. Broadway, located on the second floor of the Missoula County Courthouse Annex. Some questions may already be addressed on our Frequently Asked Questions page specifically for Concealed Weapons.
Abandoned Vehicle Release
Provided below is an electronic version of our Abandoned Vehicle Private Property Release form. See Civil Process Abandoned Vehicle Procedures for more information. The hyperlinks below will open the documents up in a new window. The following documents are also available on our Services page.
- Civil Process Fees
- Commissioners Resolution
- Abandoned Vehicles Procedures
- Abandoned Vehicles Private Property Release Form
Please contact the Civil Process office at 258-4802 with questions or for other formats of these files.