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‡ In these countries please contact our distributor
Smith & Nephew has multiple levels of ethics and compliance oversight to ensure managers, employees and business partners act with integrity.
Our compliance programme is supported by a Chief Compliance Officer, reporting to the Chief Executive Officer, and a global Office of Ethics and Compliance team.
The Board Ethics and Compliance Committee oversees the Company's reputation for compliance, maintains the Company's policy for ethical and legal business practices around the world, and assesses and approves Group Ethics and Compliance Committee recommendations for changes to practice.
The Group Ethics and Compliance Committee reviews the Company's approach to compliance, recommends changes to compliance processes, agrees to actions to take, and ensures that Smith & Nephew business is fit and proper in its delivery of sales and other business products.
The business area and local compliance committees oversee the compliance program for specific business areas and markets.
We train all employees and third parties who have interactions with healthcare professionals or government officials on our Code of Conduct when they start working for Smith & Nephew.
We also provide annual compliance training and scenario-based training to our employees which we tailor to their roles within the company.
The global Compliance Auditing Team routinely tests that the Company's code of conduct and related policies and procedures are implemented.
Our compliance controls are designed following the three lines of defence model: local management, an operational monitoring body (the OEC), and an independent auditing body. The Regional Compliance Officers fill the role of the second line of defence for anti-bribery controls, while the Global Compliance Auditing Programme team fills the third line.
The Global Compliance Auditing team regularly tests the key controls in place to mitigate bribery risks, ensuring that they are implemented effectively. The programme is risk-based and all markets and operations are reviewed in rotation, with higher risk areas reviewed more frequently. Where the Global Compliance Auditing team identifies weaknesses in design or implementation of processes and controls, it works with the business to develop a corrective and preventive action plan which is tracked to completion through a structured process.
The Regional Compliance Officers conduct in-market monitoring through a variety of monitoring activities, some of which are market-specific based on the risks of the market. The local monitoring activities act as an early warning system.


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Tractor Boys finally get moving
Ipswich moved out of the relegation zone with a deserved 3-1 win against in-form Nottingham Forest - only their second home victory of the season.
Mick McCarthy's men opened the scoring in fortuitous circumstances as a lack of communication between goalkeeper Lee Camp and defender Danny Collins saw Guirane N'Daw nip in to score.
Dexter Blackstock squeezed home an equaliser in the 58th minute, but Town regained the lead three minutes later when Luke Hyam netted the rebound after DJ Campbell's penalty had been saved by Camp.
Substitute Daryl Murphy sealed the points at the death with a neat finish.
A lively start from Town saw them create the first opening of the game. Lee Martin floated in a cross for the unmarked Tommy Smith but his header was straight at Camp.
McCarthy had his head in his hands as Camp escaped with just a yellow card after taking out Ipswich striker Campbell as he raced through in the 16th minute.
Blackstock shot straight at Town goalkeeper Stephen Henderson as Forest looked to respond, but Town pushed forward again and Hyam fired inches over from a corner.
The home side got the goal their pressure deserved in comical circumstances on the half hour. A mix-up between Collins and Camp allowed N'Daw to sneak in and score.
The goal seemed to spark Forest into life and they came agonisingly close to an equaliser in the 42nd minute when Billy Sharp took advantage of a slip from Bradley Orr to rattle the crossbar from Alan Hutton's cross.
Forest made a double substitution at the start of the second half, with Andy Reid and James Coppinger coming on for Simon Gillet and Henri Lansbury.
Both sides had early chances, with a low shot from Orr creeping just past the left-hand upright and Sharp failing to connect sweetly with an overhead kick for Forest after good work from the substitutes.
The double change had provided the Reds with added impetus and Reid forced a decent save from Henderson with a low drive.
Murphy came on for debutant Tyrone Barnett and was immediately involved, firing in a shot which took a deflection and almost caught out Camp who gratefully gathered.
But Forest levelled shortly afterwards as Reid found Sharp and the striker managed to get the ball across to Blackstock who poked home from six yards.
Their joy was shortlived, though, as Ipswich were awarded a penalty when Campbell went down in the box under a challenge from Collins. Camp made a superb stop from Campbell's spot-kick but Hyam followed in to score.
After a mad few minutes the half hit a lull, with neither side able to create clear-cut chances.
But Ipswich sealed a much-needed win in the last minute when Murphy dispossessed Reid and was allowed to carry the ball into the box where he coolly slotted past Camp.
Source: DSG
Source: DSG

subset: commoncrawl


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NOAA Environmental Software Infrastructure and Interoperability (NESII) Group
The NESII Group, part of the Model Development Branch, advances understanding and improves predictions of the Earth system by delivering infrastructure software that enables new scientific discoveries, fosters collaborations, and promotes resource efficiency.
NESII develops community software for model coupling and grid remapping:
NESII develops other kinds of infrastructure:
For more information about NESII and NESII projects, see the NESII workspace on Earth System CoG.
The Earth System Modeling Framework (ESMF) is high-performance
software infrastructure for building weather, climate, and related
models. It enables models to be organized as sets of components
representing physical domains and processes, such as atmospheres,
oceans, and land masses. The components can be reused in different
contexts and shared by multiple research and operational centers.
ESMF also provides toolkits for common modeling functions, so
modelers don't need to develop those utilities independently.
More information: www.earthsystemmodeling.org
One of the most powerful aspects of ESMF is the range of data structures that it accommodates: unstructured meshes, logically rectangular grids, observational data streams, and "exchange grids", which are merged grids used for conservative exchange of fluxes. ESMF enables users to remap among these different structures. A very easy way to gain access to ESMF grid remapping is a utility called ESMF_RegridWeightGen, which ingests grid files, and, in parallel, calculates and outputs interpolation weights.
More information: http://www.earthsystemcog.org/projects/regridweightgen/
ESMF Python (ESMP) is a Python interface to ESMF grid remapping. It
targets the many Python users in the data services community,
enabling them to bring fast, parallel ESMF regridding into their data
analysis and visualization software.
More information: http://www.earthsystemcog.org/projects/esmp/
NUOPC (the National Unified Operational Prediction Capability) is
a consortium of operational U.S. weather centers and their research
partners. NUOPC aims to accelerate the transition of new
technology, eliminate unnecessary duplication, and achieve a superior
global prediction capability. The NUOPC Layer is a set of
software conventions and templates that standardize the implementation
of ESMF across models, increasing interoperability and ease of adoption.
More information: http://www.earthsystemcog.org/projects/nuopc/
ESMF web services enable ESMF high performance model components
to be run within a service oriented architecture. This
capability is a way to connect high performance climate models to
services that model and deliver information about regional and local impacts.
A pilot project explores using web services to couple an atmospheric
model running on a supercomputer to a model that delivers regional
hydrological information.
More information: http://www.earthsystemcog.org/projects/esmfwebservices/.
Earth System CoG is a software environment that supports community
development in multi-project, distributed organizations.
It collects and collates information across projects, including
their values, processes, governance, repositories, and documents,
supporting open development and decision-making processes. CoG is linked
to an Earth System Grid Federation
node, and offers easy access to associated
services such as data archival, search, and visualization.
More information: http://www.earthsystemcog.org/projects/cog/.
Earth System Documentation (ES-DOC) is an international collaboration,
led by E.U. partners. ES-DOC merges and replaces METAFOR and Earth System
Curator, which focused on developing a climate model metadata
schema (the Common Information Model, or CIM) and related tools. A main focus
for these projects was metadata support for the
Fifth Coupled Model Intercomparison Project
(CMIP5). ES-DOC continues this work, extending it to other intercomparison
projects, model ensembles, and future climate assessments.
More information: http://www.earthsystemcog.org/projects/es-doc-models/.
OpenClimateGIS software provides access to and operations on climate model
projections and climate derivatives in formats used by GIS software,
browser-based mapping tools, and virtual globes. With OpenClimateGIS,
a user can subset a climate dataset following arbitrary boundary definitions
(e.g. watershed, county) or perform computations on the data.
More information: http://www.earthsystemcog.org/projects/openclimategis/.
The Cupid project is creating a software development and user
training environment for climate models. There are two main
activities. The first is the creation of an Integrated Development
Environment (IDE) based on the Eclipse framework, work led by the
Georgia Institute of Technology. The second is the componentization
of GISS ModelE, a collaboration that includes staff from NOAA NESII,
NASA GISS and NASA GSFC. Standard ESMF and NUOPC component
interfaces will be prototyped.
More information: http://www.earthsystemcog.org/projects/cupid/.


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Ladies and Gentlemen, We give you The Jungle Book! Well, we're not just giving it to you and it's not currently available, but we are proud to announce it is on its way. You can order it through the Diamond Previews or your local comic book store.
Here is a little breakdown as to how the story will unfold…
The new five-issue miniseries will follow Mowglii, a young girl raised by wolves who finds herself in the middle of what the animals call The Great Animal Battle. Mowglii must learn her place in the jungle and fight for survival against many exotic beasts. But she is not the only human in this jungle island. Three other children have been raised by different animal tribes: Bomani grows up in the tiger tribe that is led by the conniving Shere Kahn, Akili learned the ways of the jungle from the mischievous Tavi mongoose tribe, and Dewan comes of age within the unpredictable Monkeys of Bandar Log, which is led by the insane King Bandar Louis. Mowglii and the rest of the human cubs play key roles in the ongoing Great Animal Battle of Kipling Isle as they approach adulthood.
We also checked in with the writer to have him share some of his thoughts.
"I've always thought an animal civil war was a fun idea full of potential," says writer Mark L. Miller. "Once I started thinking of it in the context of Kipling's famous stories, it all fell into place… Plus, I get to play around with all of these characters I grew up reading about and loving as a child. It's a dream come true."
"Grimm Fairy Tales Presents The Jungle Book #1" will hit shelves in March of 2012, and feature four connecting covers by artist Ale Garza (shown up top). It currently is available for order through Diamond Previews for $2.99 and in full color.
We're very excited to finally come clean on this project as we have been teasing it for a while. So, excited?


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If you are headed for a trial or hearing
before a judge, you should understand that this experience is not going to be
pleasant. Everybody's expenses go up, your stress level soars and, when it is
all done and over, you still have no guarantee you will like the judge's
decision. A trial is about winning and losing and not about compromise or
cooperation. Both attorneys will do whatever they can do to present their
client's position in the most favorable light. Be prepared to be bashed. Don't
be surprised if the insurance company has surveillance films of you or tries to
bring out negative information concerning what you can do or what you have done
in the past. It is your attorney's job to make sure that he uses the same
tactics against the opposing side. Hearings are taken very seriously by the
Before you go to trial, you should make
certain that you really want to go to trial and that you have thought long and
hard about the risks that you run by going to trial. Remember, the judge may
not view everything the same way you do and never assume that just because you
have a strong case that you will automatically win. You have to ask yourself
such questions as does the risk of losing outweighs the benefits you may
receive by going to court? Are you better off compromising?
Despite all the problems or negative
things that may come about as a result of the trial, sometimes, it is your only
and best option. Many times the carrier is unwilling to compromise or concede
that you have any further entitlement to benefits and, as such, the only method
left is to go before the judge and let the judge decide.
When preparing for a trial, remember that
this is a very time-consuming type of work for your attorney. Your attorney
will review and gather all of the information related to your case and take
necessary depositions of physicians or other witnesses whose testimony will be
relevant to the issues before the judge. Your attorney should have a good trial
strategy. You should remember that your attorney gathers a lot of information
by using the formal discovery process which involves taking depositions,
requesting medical reports, requesting other documents or using other types of
discovery to find out everything he possibly can before trial. Usually, doctors
are not called on to testify but have their depositions taken ahead of time.
You can find out what the doctors will want or how the doctors will testify by
reviewing their depositions and looking at their notes.
When you finally get to court (after
waiting several days or months), your attorney will already have had several
discussions with the judge and the other attorney. In the court room, you will
sit with your attorney at a table directly in front of the judge, or at a long
conference table with the judge at the end and the opposing parties on the
other side. It is understood that you will probably be nervous about what to
expect but chances are that you have already been to the same office where the
hearing/trial is going to be held. The case usually moves along slowly and has
many stops and starts, so be prepared to "hurry up and wait."
The hearing will consist of opening
statements by each side. Then the injured worker's attorney will present his
case with witnesses who will be cross-examined and then there will be redirect
examination. After the injured worker has presented his case, the employer will
present its case using the same procedure as the injured worker. The injured
worker may have an opportunity to rebut some of the information or evidence
provided by the employer.
The judge who hears your case is
responsible for ensuring that you get a fair trial and that the attorneys or
parties follow the appropriate trial procedure. The judge will also rule on any
objections the attorneys may make to the introduction of evidence and if the
attorneys get into a disagreement or there is some problem in the court room,
the judge will step in.
During the trial, a judge listens to the
testimony and the attorneys' statements and will review all exhibits that are
entered into evidence. The attorneys will ask questions, but the judge may also
ask questions or the witnesses and will almost certainly take notes, although
sometimes a court reporter may be present. it is always good that you find out
as much as possible about the judge prior to any hearing. Most judges have
certain reputations for the kind of court room they run and the way the tend to
rule on certain issues. If your attorney is not familiar with the judge, you
should talk to other attorneys who are to help you better understand how your
case will be presented.
After all this, each side has closing
arguments and then the judge rules. Depending upon the complexity of the case,
the judge may issue a decision right away or may take days or months in which
to return a decision.
When you get to trial, remember that you
should always tell the truth and answer the questions asked in a
straight-forward and truthful manner. Appearances do count so you should
wear something simple and understated and try to be as clean and neat as
possible. Although you may be angry or fearful, you should always try and be
polite and listen attentively. When called as a witness, remember to answer the
questions in as few words as possible, pause before you answer the question,
compose yourself if a question unnerves you, sit up straight and keep your
hands folded. Do not be rude or sarcastic or argumentative and try to not give
dirty looks or expressions of exasperation.
After the hearing is concluded, it may
take a few days or several months before the judge renders a decision. Your
attorney cannot speed this process up and it is important to realize that the
judge will and should consider all evidence that was brought before him.


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can anyone recommend a software to print contact sheets with XMP metadata? It is rather unfortunate that PSu does have a great tool built-in for printing contact sheets, but the only option to label the photos is using the file name.
So, I am looking for some other software, that prints contact sheets labelled with XMP (I understand that no third party product will support custom XMP, but perhaps at least some core XMP fields or IPTC)...
[EDIT: I have just tried using some of my old IDI custom contact sheets. Apparently they now work again! I had reported this as not working in Mantis: http://mantis.idimager.com/view.php?id=2876. It looks like this has now been fixed...]
[EDIT no. 2: Unfortunately I was mistaken. The issue is more complex. It is possible, apparently, to use IDI printing templates in PSU, but the metadata only show up, if "design - more settings - with filenames" is selected. Not sure how consistently this actually works. I still need to experiment a bit. I added a note to Mantis]
pronting contact sheets with metadata?
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Teacher resources and professional development across the curriculum
Teacher professional development and classroom resources across the curriculum
Workshop 1
List of Transcripts, Activities, and Reflections
This workshop explores the question, "Was the Virginia Company's failure avoidable?"
There are several options for planning your professional development. Decide how much time you have to spend and whether you will be viewing Primary Sources on videotape or broadcast live. (Find out when this program is broadcast on the Annenberg Channel, or how to purchase it on video.)
You can receive graduate credit only if you take all eight workshops in two-hour sessions. Find out more about graduate credit.
Lecture Transcript One: The Virginia Company and Colony
Activity One: Saving the Virginia Company
Workshop 1: Introduction | Before You Watch | Lectures & Activities | Classroom Applications | Resources
© Annenberg Foundation 2017. All rights reserved. Legal Policy


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Boulding Block Perfect Cube
The Boulding Block puts a twist on the traditional cube puzzle. One challenge is to recreate the cube once the pieces are taken apart, but this is really just the starting point. The black and white pieces can be combined in many different ways, some of which are shown here. Additionally, the stark contrast of the blocks allows an exploration of negative space in building, taking this cube way beyond what most puzzles can provide. Cube measures 2.5" square.
Code: 74860
Member price: $21.60


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This is the smallest of Avenir's range of waterproof handlebar bags. Trimmed down to the basics, it's ideal for audax rides, club-runs, commuting or other occasions when the stuff you need to carry is too much for jersey pockets, but not enough to warrant full saddlebag. We found it lives up to its waterproof claims and is actually slightly bigger than its nominal capacity, but it's marked down by a couple of quirks.
The bag is a simple box-like shape, measuring about 22cm by 13cm by 16cm. Its advertised capacity is 3 litres, but in reality it's more like 3.5 (more of that later). The outer layers are made from stiff plastic, welded together to make the bag waterproof. The inside of the bag is lined with slightly fleecy fabric.
The lid is also made from stiff plastic, and held shut by two elasticated loops hooking onto studs in the back of the bag. The lid's hinge is made from a strip of flexible plastic running across the front of the bag. This is good: you can open the bag and get something out while you're moving. However the hinge springs the lid open when the loops are unclipped, which is not what you want at all when riding along.
The bag has no internal pockets, but it comes with two dividers with Velcro edges, so you can adjust them to make compartments of different sizes, or remove them altogether.
The Klickfix-compatible mount clamps round the handlebar on either side of the stem, and comes with spacers for thinner bars. These are made from hard plastic, so to provide the necessary grip (and prevent the bag from cantilevering forward under its own weight when loaded) they are serrated on the inside and outside. The serrations on the outside of the spacers are fine - they grip the inside of the mount itself - but you might not want the serrations on the inside of the spacers coming into contact with your handlebars, as scratching is inevitable.
I got round this issue by taping some strips of old inner tube to the bar, then fitting the spacers, then the mount. Quite a faff, but once it was on and all bolted up, everything was very sturdy and secure.
Although the bag is held securely in place onto the mount when you're riding, it unclips very easily when you need to remove it. It also comes with a carrying strap that slots on to studs each side of the bag.
As mentioned, this bag has no external pockets. The only other feature is a clear plastic map case that fits to the top of the bag with a couple of press-studs. These proved to be insufficient to hold the map case in place when riding fast or in a wind. It needs at least another two press-studs (ie, one in each corner) to hold it in place.
To test the bag's waterproof qualities, I took it into the road.cc aquatic research centre (which doubles as the road.cc staff shower cubicle). After it had been exposed to falling water for 15 minutes, there was no sign of ingress. Next, to finally check for any leaks, I filled up the bag with water, which is how I know it takes 3.5 litres. After an hour, there was a slight damp patch underneath the bag, but I would be pretty confident in saying this bag will be waterproof enough for anything the weather may throw at it during a bike ride.
The bag is available in only one colour scheme, black and grey, with some small silver shapes on each side of the bag. These are reflective, so a handy touch for all you through-the-night tourists and audax riders out there.
The recommended price is a penny under 50 quid, which seems a lot of money for a bar bag, but it's on a par with waterproof bar-bags from other brands. You can find it for £40 or less at various on-line retailers which makes it fair value.
Small, neat and simple bar bag at a fair price, ideal for commuters, tourists or audax riders, although with a couple of odd features.
If you're thinking of buying this product using a cashback deal why not use the road.cc Top Cashback page and get some top cashback while helping to support your favourite independent cycling website
road.cc test report
Make and model: Avenir Waterproof Bar Bag
Size tested: Black/grey
Tell us what the product is for, and who it's aimed at. What do the manufacturers say about it? How does that compare to your own feelings about it?
The bag is aimed at commuters, tourists or audax riders, or anyone who wants to carry a bit more stuff than you can fit in a back pocket. You could also use it for longer touring, teamed up with panniers and other bags.
This particular model doesn't seem to be listed on the distributor's website, but here's how one of the retailers describes it:
Full welded seams, 3 litre capacity, 13cm x 20cm x 18.5 cm, klickfix plate compatable quik release system, internal organiser pocket, includes waterproof map holder."
Not very much to go on (and there isn't an internal organiser pocket) but that's yer lot.
Waterproofing is excellent.
Performance is very good, but the lid springing open when unclipped is a pain, as is the the lack of enough press-studs for the map case, so that knocks a couple of points off.
Too early to say, but the construction seems good, and the bag will likely last a long time.
Because it's made from stiff plastic, this is not a lightweight option.
Compared to similar products from other brands, value is fair.
Tell us what you particularly liked about the product
Simple, neat, easy to remove from bike.
Tell us what you particularly disliked about the product
Lid opening on its own when un-clipped.
Un-usable map case.
Faff to fit mount.
Did you enjoy using the product? Yes, but only just
Would you consider buying the product? Maybe
Would you recommend the product to a friend? Only if it was exactly what they were looking for.
Anything further to say about the product in conclusion?
Potentially this is a very good bit of kit, but it's let down by some odd features. If you don't need a map case, and the lid flipping open doesn't bother you, then it's worth considering.
About the tester
Age: 51 Height: 5ft 10 / 178cm Weight: 11 stone / 70kg
I usually ride: an old Marin Alp, or an old steel classic My best bike is: an old Giant Cadex (can you see a theme here?)
I've been riding for: Over 20 years I ride: A few times a week I would class myself as: Experienced
I regularly do the following types of riding: touring, club rides, sportives, general fitness riding,


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Valentine's Day Ballet Bun Flower Wreaths - BunFun™ Pink, Red and White Ribbons and Flowers
Valentine's Day Ballet Bun Flower Wreaths - BunFun™ Pink, Red and White Ribbons and Flowers
💗BunFun™ - "Valentine's Day Collection" Ballet Bun Flower Wreath Garland
💗Flower and Ribbon Garland for your Bun!
💗Three Designs to select from- Young Dancer BunFun™ - all unique and fun designs
💗Great for ballet class, performances, auditions, recitals, competitions, dress-up or even every day.
💗Each BunFun™ is attractively packaged in a cello bag.
💗Qunatity discounts available. Sets of 20 sold at wholesale prices for studio and ballet company fund raising!
💗BunFun™ can be custom designed in any color.
💗In stock and ready for immediate delivery.
💗Awesome Party Favor and Ballet Dancer Gift!
All our BunFun™ are handmade. No two BunFun™ will be exactly the same.
G Don May 16, 2018
Happy Birthday BUNFUN™ Flower Wreath Garland for your Ballet Bun - One
Perfect for my daughter's ballet class on her birthday. Super fast shipping!
Heidi Geiston Jan 2, 2018
Ballet Bun - Harry Potter Inspired BunFun™ Ballet Bun Flower Wreath
Great quality! She knew they were Griff right away.
Amanda Dobsonon Jan 1, 2018
BUNFUN™ Flower Wreath Garland for your Ballet Bun - Set of Three
Laurie Casaleon Nov 29, 2017
BUNFUN™ Flower Wreath Garland for your Ballet Bun - One
OUR STORY - In 2014, Dancer.NYC opened with our first product, the BunFun™. Inspired by a young dancer, training at the School of American Ballet and cast in New York City Ballet's "George Balanchine's The Nutcracker", my daughter wanted to bring a holiday treat to all the girls in the production. They were loved by the dancers and immediately became a favorite dance accessory for both ballet class and auditions. Today, the BunFun™ is worn by accomplished pre-professional and professional dancers worldwide and are sold at many of this country's most prestigious ballet schools, dance boutiques and ballet stores. The BunFun™ is a trademarked product of Dancer.NYC.
Following the success of the BunFun™, the next challenge was to develop a line of custom designed leotards. As the mother of a pre-professional dancer and a former dancer myself, I was always attracted to elegant classical leotards. The leotards I purchased were usually manufactured abroad, had limited size and color availability and were very expensive. Motivated to find a solution and increase our product offerings, in 2015, Dancer.NYC introduced a line of custom designed leotards.
We love hearing our customers say that our leotards are the "most beautiful", "most comfortable" and "most unique" leotards they have ever worn. Finished with lace, mesh or stretch velvet details, our leotards will last for years without fading, shrinking or stretching. Complementing our leotards is the Repertoire Skirt which is available in lace, mesh, stretch velvet or lycra. Again, mix and match fabrics - no problem. Just like our custom leotards, the repertoire skirt is available in a vast array of colors and color combinations. Great for the studio, the stage, competition teams and performance.
Chilly on your way to class or during a break, so were my daughter and her friends. Our solution, the Jumpsuit; it is perfect. Keep your muscles warm in the stretch cotton warm-up before or after class or even while you travel to class, rehearsal or performance. A proven favorite in black, you can also create your own color combinations. School spirit wear – this has become a favorite!
We now also offer dance wear and accessories from select manufacturers worldwide. Our dance wear is available in both adult and child sizes and many of our products are Made in the USA. 🇺🇸
Customer demand for dance accessories encouraged us to expand further. Our dance bags range from small tote bags to backpacks and duffles. We sell fun and whimsical t-shirts that are ideal to wear both on your day off or on your way to the studio. And although our product line has expanded there remains one key component to all our products - they are made from the best materials available and are "Designed by Dancers for Dancers"!
Academy and School Uniform Dance Wear and Competition Dance Wear – As our company has expanded and our products are being worn in studios worldwide, our dance wear has been noticed by Artistic Directors and Ballet Masters who have asked us to design the dance wear for their students. In the studio or on stage, your dancers will stand out in our dance wear. Let us work with you to design your schools' unique dance wear –leotards, repertoire skirts and warm-ups. Quantity discounts are available as well as fund raising options for 501(c)3 corporations. Please contact us for more information.
Performance Costumes – In 2016 we met a Ballet Mistress who had a dream – a dream to choreograph a ballet for her students in a replica of a George Balanchine design. Working from an old photo, we sourced a company in Europe that handmade sixteen of these beautiful costumes in their original colors – raspberry, sky blue, mint green, lemon chiffon, peach and violet. We measured each dancer and sent the information to the designer. Each gorgeous costume arrived with not one alteration needed! Since then we have been designing and selling ballet costumes from the traditional platter tutu to the more contemporary Balanchine designs. Contact us with your ideas and we will make your dream a reality too!
Little Dancers - we love them too! We have designed a collection where you will find the cutest dance wear and accessories for little dancers, baby ballerinas and young pre-professional dancers - all rising stars of tomorrow.
When Dancer.NYC was founded, we set a mission to support the world of dance. Proceeds from Dancer.NYC support 501(c)3 not-for-profit dance schools and ballet companies.
💗Made by Dancer.NYC
💗"Designed by Dancers for Dancers"
jlenczyckion Jun 30, 2018
Ballet Leotard - "Coppelia" Custom Designed Dance Wear
melanie osgoodon Jun 26, 2018
Pointe Shoe/Toe Shoe Ballet Ribbons and Elastics - Pink
Shipped same day! Thank you
anna yanushkevichon Jun 23, 2018
Leotard - "AURORA" Leotard with Mesh or Lace - Custom Designed Leotard by Dancer.NYC
Thank you so much for the beautiful leotard! It is perfect!
Yuka Ueharaon May 19, 2018
CONTEMPORARY Leotard with Mesh and Velvet - Turtleneck and Zip Front
Beautiful! It's perfect leotard for me! Thanks!!
G Don May 16, 2018
Happy Birthday BUNFUN™ Flower Wreath Garland for your Ballet Bun - One
Perfect for my daughter's ballet class on her birthday. Super fast shipping!
Aleithia731on May 10, 2018
Custom Listing - Pair of Mini Pink Toe Shoes - Aleithia
CorpusChristishopperon Mar 13, 2018
Ballet Leotard - "Coppelia" Custom Designed Dance Wear
Beautifully made and fast shipping. Thank you!
timdesireeon Jan 29, 2018
Leotard - CONTEMPORARY Leotard with Mesh and Velvet - Custom Designed Dancewear
Gorgeous leotard! Wonderful customer service!
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IN STOCK - AURORA Leotard with Velvet and Lace - 3/4 length Sleeved Leotard All Black
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AURORA Leotard with Velvet - Cap Sleeved Leotard by Dancer.NYC
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JUMPSUIT - Warm-up in Stretch Cotton
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American Girl Doll Ballet Costume Tutus Complete with Toeshoes! Every little ballerinas dream come true!
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Dancer.NYC Custom Made Leotards Spaghetti Strap with Lace Inset and Back Strap
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Thursday November 21, 2019
Article of the Month
IRA Charitable Solutions – Part I
In 2017, approximately 61% of households held an individual retirement account (IRA) or other tax-deferred retirement plan and more than one-third of American households owned at least one type of IRA, according to the Investment Company Institute (ICI). The ICI estimated that by the end of 2017, Americans held $28.2 trillion in retirement assets, with $9.2 trillion retained in IRAs, making IRAs the largest pool of retirement type assets in the U.S.
Advisors may be able to maximize tax savings for their clients by advising them to consider making a qualified charitable distribution (QCD), commonly known as an IRA charitable rollover. Advisors armed with the knowledge of the tax benefits of an IRA charitable rollover can present their clients with a plan that maximizes their federal income and estate tax savings by using their IRA to make charitable gifts while fulfilling the clients' philanthropic goals.
This two-part article will explain some basic rules surrounding IRA charitable rollovers. This article will discuss the rules applicable to IRA charitable rollovers, address some frequently asked questions and illustrate common scenarios in which a QCD may maximize a donor's benefits. This article will also touch on pending legislation regarding the expansion of the IRA charitable rollover.
Part two of this series will discuss tax implications for the ultimate distribution of an IRA to loved ones. The second article will explore using a testamentary charitable remainder unitrust as a tax-efficient option for distributing an IRA to beneficiaries. Advisors who have a firm understanding of charitable IRA solutions will be better equipped to meet their clients' goals.
The IRA charitable rollover, or QCD, allows IRA owners age 70½ and older to make tax-free transfers of up to $100,000 each year directly from an IRA to a qualified charity without taking the distribution as taxable income. Sec. 408(d)(8)(A). Because the distribution is not taxable to the donor, he or she will not be allowed to take a charitable deduction. For married taxpayers, each individual IRA owner may transfer up to $100,000. The QCD amounts may come from multiple IRA accounts to equal an aggregate of $100,000 in distributions per taxpayer. The same rules apply to inherited IRAs where the beneficiary of the inherited IRA has reached age 70½. Notice 2007-7, Q&A-37.
Beginning at age 70½, IRA owners must take required minimum distributions (RMDs) from their IRAs. The RMD is calculated using the IRA owner's life expectancy under the Uniform Table and the IRA fair market value on December 31 of the prior year. Distributions start at age 71 at approximately 3.8% of the IRA balance and increase each year.
Generally, the RMD must be distributed by December 31 each year. IRA owners who fail to take their RMD will be subject to a 50% penalty tax. To avoid taking the RMD into income, IRA owners can satisfy their RMDs (up to $100,000) by making IRA charitable rollover gifts to qualified charities. An IRA owner who wishes to satisfy his or her RMD with a QCD should work with their IRA custodian to ensure that the charity actually receives the distribution before December 31 to avoid any penalty tax assessments.
Example 1
Jackson spoke with his financial advisor Erica regarding his RMD for the year. Jackson mentioned that he usually waits until the end of the year to take his RMD because he does not need it to cover his daily expenses. Erica suggested that he use the RMD to make his charitable gifts this year since she knows that Jackson supports a number of local charities.
Jackson is thrilled with that idea. He was already planning on making additional year-end charitable gifts totaling $50,000. His RMD on his IRA is approximately $40,000. Jackson is able to use the QCD to satisfy his RMD, reduce his taxes and fulfill his charitable goals for the year with the $50,000 tax-free transfer from his IRA.
Other Retirement Plans
The IRA charitable rollover only applies to funds transferred directly from the IRA to the charity. The transfer is usually made from a traditional IRA. However, donors may have 403(b), 401(k) or other retirement accounts. Those plans are not eligible for the IRA charitable rollover. Donors holding other qualified retirement accounts should discuss converting the accounts to IRAs with their advisors. Once the retirement account is rolled over to an IRA, the client can then benefit from the IRA charitable rollover.
Advisors are in a unique position to counsel and guide clients on how to convert a nonqualified retirement plan into an IRA. Clients may then make tax-free IRA charitable rollover gifts to more readily reach their philanthropic goals, reduce their taxes and enjoy financial security in retirement.
Generally, a taxpayer may roll over a non-qualified retirement plan into a qualified IRA. Typically, the conversion is made tax free. Once the client has converted the nonqualified retirement plan, he or she can make QCDs to qualified charities from an eligible IRA.
Example 2
Georgia is a retired professor. Her 403(b) retirement account has grown substantially over the course of her academic career. She recently turned 71 and vaguely remembers hearing about the possibility of using her retirement accounts to make charitable gifts. She heard this method was better for non-itemizing taxpayers, such as herself. She checked with her financial advisor to see if she could make a tax-free transfer directly from her 403(b) to the university. Georgia learned that she could only make tax-free charitable rollover gifts from an IRA. However, her financial advisor mentioned that her 403(b) account could be converted tax free to an IRA, which would then allow for QCDs. Georgia thought this was a great idea and decided to convert her 403(b) account into an IRA.
Georgia was overjoyed that she could now make QCDs to the university. Georgia receives the benefit of tax-free transfers of her RMD to charity. Her RMD is not included in her income if she makes a QCD and she is able to continue making charitable gifts.
Transfer Requirements
An IRA charitable rollover must be made directly to a qualified charity in order for the IRA owner to take advantage of the tax-free treatment. The IRA custodian may rely on reasonable representations by the IRA owner that the QCD is directed to a qualified charity. A QCD is treated as electing out of tax withholding under Sec. 3405(a)(2). Thus, the entire amount of the QCD is distributed to charity.
Only qualified charities are permitted to receive QCDs. Qualified charities are defined in Sec 509(a)(1) and Sec. 170(b)(1)(A) as public charities and conduit foundations. Donor advised funds as defined in Sec. 4966(d)(2) and Sec. 509(a)(3) supporting organizations are not considered qualified charities. Sec. 408(d)(8)(B)(i). A private foundation is excluded from receiving QCDs, unless it is a private-operating foundation or a conduit (pass-through) private foundation.
Typically, the IRA custodian will transfer the funds directly to the qualified charity. A donor may deliver a check from the IRA if it is made payable to the charity. This QCD will retain its tax-free distribution characteristic because it is considered a direct payment from the IRA trustee to the charity for purposes of Sec. 408(d)(8)(B)(i). Notice 2007-7, Q&A-41. The donor cannot, however, receive a check that is made payable to himself or herself and then make a QCD. The check from the IRA custodian must be made payable to the charitable organization.
A donor may satisfy all or a portion of his or her RMD using an IRA charitable rollover, up to the $100,000 limit. An amount in excess of the RMD may also be used to make an IRA charitable rollover up to $100,000. The IRA charitable rollover amounts distributed to charity are not taxable. However, any amount the IRA owner receives from an IRA will be taxable.
No "Quid Pro Quo"
If the IRA owner makes a QCD, he or she may not receive any excess goods, services or benefits from the charitable organization receiving the QCD. If any part of the QCD amount is a "quid pro quo" transfer, the entire distribution becomes taxable to the IRA owner. For example, the QCD cannot be used to pay membership dues or for a table at a charity's gala. If a donor uses a portion of the QCD for a non-deductible purpose, such as preferential seating at an event, the donor will be taxed on the entire QCD amount. However, an IRA charitable rollover can be used to satisfy a legally-binding pledge on behalf of the donor. Notice 2007-7, Q&A-44.
Example 3
Jackson mentions to his financial advisor Erica that he usually receives tickets to a charity's annual gala for an annual $2,000 donation. Jackson asks Erica whether he can use his QCD to make the $2,000 donation and receive the gala tickets, because he would be donating $1,800 if he excludes the value of the two gala tickets. Erica cautions that if a QCD is used for that donation and he receives the gala tickets, the entire amount of the donation will not qualify for QCD treatment. If Jackson makes this donation, he will be taxed on the full $2,000 distribution from his IRA.
Substantiation Requirements
IRA owners are subject to the same substantiation requirements for QCDs as for tax deductible gifts under Sec. 170(f)(8)(B). Sec. 408(d)(8)(E). However, receipts from charities for QCDs should be substantially different than receipts for tax deductible donations. The charity's gift acknowledgement should include the date of the gift, the IRA custodian's name, the amount of the gift, that the gift is a qualified charitable distribution under Sec. 408(d)(8)(A) and that no goods or services were provided in exchange for the gift. The gift acknowledgement should provide assurance that the charity is a Sec. 170(b)(1)(A) public charity and the gift is not made to a Sec. 509(a)(3) supporting organization or a Sec. 4966(d)(2) donor advised fund. The receipt may also state whether the gift is for a general purpose or a field of interest fund.
The Pension Protection Act of 2006 introduced the IRA charitable rollover as a temporary provision that was set to expire December 31, 2007. Congress, however, extended or reintroduced the provision each year until it was made permanent in 2015. In some years, the extension was passed retroactively after the fiscal year had ended. This made IRA tax planning difficult for IRA owners.
The Protecting Americans from Tax Hikes (PATH) Act of 2015 was signed into law on December 18, 2015. The provision allows IRA owners age 70½ or older to make direct transfers from their IRA to charity of up to $100,000 each year. The IRA charitable rollover is not included in the donor's adjusted gross income and may satisfy the IRA owner's required minimum distribution (RMD). Sec. 408(d)(8)(A).
In late 2017, Congress passed the Tax Cuts and Jobs Act, which nearly doubled the standard deduction amount. Due to the increased standard deduction, many taxpayers may no longer itemize their deductions and instead may choose to take the standard deduction.
One of the attractive elements of the IRA charitable rollover is that taxpayers, regardless of their itemizing status, may benefit from making qualified charitable distributions. Non-itemizing taxpayers can exclude the amount of the IRA charitable rollover from their income, effectively reducing their tax bill in the same way they would if they claimed an itemized charitable deduction. The IRA charitable rollover is sometimes referred to as a "universal deduction," because it can benefit non-itemizers and itemizers alike.
Taxpayers who do itemize are able to maximize their charitable deductions up to the adjusted gross income (AGI) limitations. For cash gifts, a donor may deduct up to 60% of his or her AGI. For appreciated property gifts, a donor can offset up to 30% of their AGI if itemizing his or her charitable deductions. The IRA charitable rollover is not subject to the AGI limits on charitable deductions. Therefore, donors are able to use the IRA charitable rollover to give over and above their AGI limitations.
It is important to note that the IRA charitable rollover is a federal tax law. States are not required to adopt the same tax laws or planning strategies. There may be some states that do not recognize the IRA charitable rollover. In those states, IRA owners may still be taxed on the IRA charitable rollover amount and may instead receive a charitable deduction for the amount of the distribution. Thus, it is important that advisors be aware of differing state treatment of IRA charitable rollovers.
Following the passage of the PATH Act in 2015, other bills have been introduced in Congress with the intent of expanding the reach of the IRA charitable rollover. One pending bill addresses the expansion of the IRA charitable rollover to life income gifts.
The Legacy IRA Act
The Legacy IRA Act, H.R. 1337, was introduced to the House of Representatives on March 2, 2017. The bill was referred to the House Committee on Ways and Means on the same day. Many charitable organizations are hopeful the Legacy IRA Act will become law in the very near future and have voiced their support for the Legacy IRA Act.
The Legacy IRA Act would expand IRA charitable rollovers to allow distributions from IRAs to life income split-interest gifts for IRA owners age 65 or older. The Legacy IRA Act would allow IRA owners to transfer up to $400,000 to split-interest gifts, such as charitable remainder unitrusts and charitable gift annuities, each year. The Legacy IRA Act would leave the QCD rules under the PATH Act unchanged. QCDs of up to $100,000 would continue to be permitted for IRA owners age 70½ and older. In cases where the IRA owner would make both a transfer to a split-interest gift and a charitable rollover, the total combined annual limit would be $400,000, with outright IRA charitable rollovers capped at $100,000.
Example 4
Dominique, age 75, has been making charitable gifts using the current IRA charitable rollover for the past few years to satisfy her RMDs. She enjoys the ease and convenience of using her IRA to make gifts to charity. Dominique likes to make charitable gifts up to her AGI limits each year. Thus, the IRA charitable rollover is a very tax-efficient strategy for her. Ethan, a gift planner at Dominique's favorite charity, has been speaking with her about the potential changes under the Legacy IRA Act. Ethan mentioned that if the Legacy IRA Act becomes law, Dominique would be able to do much more with her IRA. Ethan explains that under the Legacy IRA Act, she would be able to continue making IRA rollovers in the amount of $100,000, and also make an additional gift to a charitable remainder unitrust or charitable gift annuity up to $300,000. Dominique is enthusiastic and supports passage of the Legacy IRA Act. She called her representatives and senators to express her support for the bill.
If signed into law, the Legacy IRA Act would approve IRA gifts to charitable remainder unitrusts, charitable remainder annuity trusts and charitable gift annuities. The transfers would not produce charitable deductions, but the amounts transferred up to $400,000 would be excluded from the donor's AGI. The donor's life income interest would not be assignable, not even back to the charity. The minimum payout percentage for these life-income gifts would be 5%, including charitable gift annuity payouts.
Charitable remainder unitrusts would be required to utilize the standard payout method. Thus, charitable remainder unitrusts could not be structured as FLIP CRUTS, NICRUTS or NIMCRUTS. Multiple contributions would be permitted to charitable remainder unitrusts, but all contributions would have to be IRA charitable transfers. Deferred payment gift annuities would not be permitted. All income payments from the charitable gift annuity would be characterized as ordinary income.
Example 5
James has been keeping up with current charitable legislation. He is very hopeful that the Legacy IRA Act will become law. James is 68, so he is not yet eligible to make IRA charitable rollovers. James has asked his gift planner, Tammy, to prepare an illustration for a $400,000 gift annuity. He would like to make the gift from his IRA if the Legacy IRA Act is signed into law. Tammy emphasizes that the Legacy IRA Act is not current law. She prepares an illustration showing what James' gift could look like if the Legacy IRA Act is signed into law. If that were the case, James would not receive a charitable deduction. Instead, he would simply report the amount as non-taxable distributions from his IRA on his tax return. His annuity payments would be taxed as ordinary income. James would receive a 5.3% annuity payment of $21,200 for his life. James continues to support the passage of the Legacy IRA Act and hopes to be able to use his IRA for a tax-free transfer to fund a charitable gift annuity.
Since the bill's introduction, it has garnered support from many charitable and tax-exempt organizations. There is hope that the Legacy IRA Act will be included in future tax reform legislation.
IRAs are the largest pool of retirement assets in the U.S. and the number of IRAs in existence continues to grow each year. As more clients reach age 70½, the IRA charitable rollover becomes an increasingly more common way of meeting the charitable goals of clients in a tax-efficient manner. By understanding the basic rules regarding IRA charitable rollovers, the tax benefits and pending future legislation, advisors can provide clients with solutions that will meet their personal and financial objectives.
Published November 1, 2018


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You may know more about Psychology than you think you do. You already know something about behavior because you've been engaged in it all your life. Furthermore, you've been observing it in yourself and others, and that means you've begun to think about it, maybe even wonder about it.
- Enseignant: Aosis Teacher


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Oct. 5, 2006
Head Coach Jerry Smith:
On the match
"I thought it was a good team effort and really felt good about how we played tonight."
On the team goals heading into the match
"One of the things we're really trying to work on is creating dangerous chances, and I think we did a good job of doing that tonight," said Smith. In non-conference games there are several keys, one is to experiment with different player personnel, and the other thing is to make sure that you're not overplaying anyone in the match."
On being able to play more players in tonight' match
"Anytime you have a chance to play all of your healthy players in a game, you feel good about it, and we did that tonight, including Lisa Lahman, who rarely sees time. She got in goal tonight and it was really good for her. It is always great to see someone score their first collegiate goal, and that was Lexi Orand, and of course she backed it up with a second goal. There's nothing that helps a goal-scorer's confidence more than scoring, so that will really help her going forward."
"And Bonnie Bowman, she is one of the greatest kids I have ever coached here, a fifth-year senior, coming off of an ACL injury, I was really happy to see her get on the board tonight."
Forward Kiki Bosio:
On collecting a pair of assists
"It's exciting, and kind of a relief also getting the assists, it is nice to know that I can contribute to our goals in some way. This is the first time that we've scored more than three goals, and its nice heading into conference because hopefully we can keep this up."
Forward Lexi Orand:
On scoring her first collegiate goals
"It was definitely good, it felt really exciting to score. On the first one it was kind of like slow-motion for me, I saw Jordan getting there so I just tried to frame it, and on the second goal, I didn't really even think about it, I was just trying to get the ball past the keeper."


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A Recommendation for Google's Webspam TeamBlog Post: December 01, 2010
I'm a bit late to the party with this one but...
I would echo the sentiment that Google don't really care so much about spam any more. They are a corporation and ultimately their focus is profit - this is what shareholders demand. If it doesn't have significant monetary value to them, they won't do it. Indeed, a constant, radical shifting of results and changing of algo surely wouldn't have a positive effect on shareholder confidence and thus share value...?
So whilst I can see them making continuous, small changes that improve the search results for users, I really can't see them looking to make big changes for search quality, and this may fall into an area of 'big' change. Maybe Google feel that maintaing a certain level of search quality is good enough for their commercial goals and that anything further introduces risk to share value?
Also have to say that IMHO any references to 'ethical' or 'unethical' practices are misjudged when talking about Google. From what I've seen over they years they appear to operate with no such regard and are very much a corporate entity in the way they behave, unless it serves their PR purposes, so I'm always a bit amiss as to why SEOs refer to practices in this way...just my 2c.


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PORT CHESTER, N.Y. -- Five years ago Seth Hirschel leased 11 Riversdale Ave. in Port Chester with a vision of transforming the former car warehouse into the country club of health clubs.
It took all those years to secure financing, get the required town approvals and renovate the space. But in August, Hirschel's vision will come true.
Clay Health Club + Spa, an exclusive boutique wellness center with valet parking, a full-service spa, fireside and rooftop lounges and a cafe operated by Greenwich's Maison Prive will open on or around Aug. 1.
Though it stands a dozen feet beyond the gilded borders of Greenwich, the fitness center is billing itself as a Greenwich club -- and it's the first ever in the suburbs. There are already two Clay clubs in Manhattan.
"We think this area is under-served in the luxury spa market," said Hirschel, Clay's owner and general contractor. "We actually got this space before Equinox came to Greenwich, but we still think this area is under-served as evidenced by Equinox being overcrowded."
At $180 a month with a $500 initiation fee, Clay's membership is capped to prevent exactly that.
Hirschel said the club's client target ranges from successful young professionals to retirees who want a full-service fitness club that fits their lifestyle. He said he hopes to pull in clients from the Greenwich, Port Chester, Purchase and Rye markets.
"One of the tenets Clay was founded on was integrated wellness," Hirschel said. "That's become a bit of a buzzword but when Clay was started in the city 12 years ago, it was a new concept. And we still think we do it best. It's the idea of offering a sound health and body experience through nutrition, working out, yoga and spa services."
For example, Clay has an on-site nutritionist and will offer blood testing for people who want a specialized meal and fitness plan that caters to the chemistry of their body.
"It's kind of like looking under the hood before coming up with a plan for you that encompasses not only fitness, but also nutrition," Hirschel said. "If you want, you can order meals from our cafe for the week based on your plan and our valet will load them into your car when you leave."
Clay offers a lengthy menu of classes, services and perks. Here's a sampling: spin, yoga and pilates classes; state-of-the-art equipment; personal training; a golf studio where you can improve the speed of your swing; childcare; refrigerated towels; cocktail hours; and a relaxed atmosphere enhanced by natural light flooding in through sky lights and views of the Byram River.
"We have the kind of furnishings you'd see in a $10 million home, not a health club," said Hirschel. "Our clients notice and appreciate that."
Hirschel, who also owns New Milford Sports Club and The Gym in Ridgefield and Southbury, said the club has members who have already signed up--sight unseen.
"It's a good sign," he said. "They know the brand, maybe from the city, and they know what what kind of quality they're getting."Read Full Article
For more information or to purchase a membership at Clay Health Club + Spa, call 914-937-5000 or visit www.insideclay.com
firstname.lastname@example.com twitter.com/blyte


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Latvia/ 5.1 General legislation
5.1.5 Tax laws
The Law on Value Added Tax (2012) stipulates a standard VAT rate of 21%. A reduced rate of VAT at 12% applies to educational literature editions, as well as original literature editions, newspapers, magazines and periodicals (issued at least quarterly), and accommodation in hotels etc.
VAT is not imposed on theatre and circus performances, concerts and cultural and cultural educational events organised by libraries, museums, as well as visits to exhibitions, zoo and botanical gardens, performances for children, performances of amateur arts groups and for charitable purposes; library services; remuneration received by the author for work and utilisation thereof, as well as remuneration received by a performer and a phonogram producer for neighbouring rights and utilisation thereof.
There have been several changes in the law in recent years due to the economic crisis. In 2009 VAT was increased by 3 percentage points from 18% to 21% and in 2011 – from 21 to 22%. Until 2009, the reduced VAT rate was 5% and until 2011 – 10%. Changes impacted also on the cultural industries as VAT was increased for several sectors.
Artists Arrangement
The Law on Personal Income Tax (1994) determines income tax levels. The general rate is 24%, which concerns all wage earners, artists included. Until 2013, it was 25%.
It stipulates that income tax of 24% (until 2010, it was a reduced rate of 15%) is imposed on the income generated from authors' royalties.
Cabinet Regulation Number 899 on Procedures for the Application of the Norms of the Law On Personal Income Tax (by the Law on Personal Income Tax) stipulates that a taxpayer has the right to deduct from the amount of author's fees (royalty) the expenditures of the author of scientific, literary and artistic works, discoveries, inventions and industrial models related to the creation, publication, performance or other utilisation of the works in the following amount:
- 40% from the amount of the author's fee (royalty) for the creation and publication of musical works and for the creation of sculptures, monumental decorative paintings, decorative and design art, easel painting, theatrical set-design art and various graphic art techniques;
- 30% from the amount of the author's fee (royalty) for the creation of artistic graphics and photographs for printing and exhibitions, as well as for the creation of computer graphics and video works; and for discoveries, inventions and the creation of industrial models (from the royalty for the utilisation thereof during the first 2 years);
- 25% from the amount of the author's fee (royalty) – for other musical works;
- 20% from the amount of the author's fee (royalty) for the creation of architectural designs; for the creation of a draft design; and
- 15% from the sum of the author's fee (royalty) for the creation of other works.
The Law on State Social Insurance (1998) determines the status of self-employed people, who earn their income by individual work (includes those who receive royalties - copyright or neighbouring rights remuneration). In 2014, the total rate of social insurance payable is 34.09%: 23.59% by the employer and 10.50% by the employee. Regulations of the Council of Ministers each year determine rates and the minimum amount of social insurance payments for self-employed persons. In 2014, the rate for self-employed persons was 31.06%.
The social security system has no special provisions for freelance or self-employed artists to pay their social security fees.
The Law on Enterprise Income Tax (1995) stipulates that the tax is 15% of taxable income. The tax shall not be imposed on Public organisations and Associations with a non-profit aim.
The expenses not directly related to economic activity are deducted from the tax. It includes social infrastructure facilities, such as educational, cultural, sports etc. institutions, the services of which are provided and rent is determined by prices which are lower than market prices, or free of charge.
In determining taxable income, the profit of a taxpayer shall be decreased by expenditures for the production of the mandatory copy, which in accordance with the Mandatory Copy Law, is supplied to the National Library of Latvia.
The Micro-enterprise Tax Law (2010) stipulates that micro-enterprises (an individual merchant, an individual undertaking, a farm or fishing enterprise, as well as a natural person registered as a performer of economic activity whose turnover does not exceed 100 000 EUR in a year and the number of employees does not exceed five at any time) pay a 9% tax rate.
The Law on Enterprise Income Tax (1995) provides a Tax Rebate for Donors. Tax shall be reduced by 85 per cent of amounts donated to budget institutions, the state capital companies, which perform the state culture functions delegated by the Ministry of Culture, as well as societies and foundations registered in the Republic of Latvia, and religious organisations or the institutions thereof, to which the public benefit organisation status has been granted in accordance with the Public Benefit Organisations Law.
The total tax rebate in accordance with the provisions of this Section may not exceed 20 per cent of the total amount of tax.
The Public Benefit Organisation Law (2004) defines what is public benefit activity: it is an activity that provides a significant benefit to society or a part thereof, especially if it is directed towards charitable activities, protection of civil rights and human rights, development of civil society, education, science, culture and promotion of health and disease prophylaxis, support for sports, environmental protection, provision of assistance in cases of catastrophes and extraordinary situations, and raising the social welfare of society, especially for low-income and socially disadvantaged person groups.
Public benefit organisations have the right to receive tax rebates specified by law, and they shall have other rights specified by law.
Chapter published: 08-10-2014


text:
When a reader needs help (not including money or kidneys – take note) I'm there!
Regular reader Rachel is working on her dissertation and is looking into the trend of Online Beauty Gurus as well as the people who read/watch beauty blogs and videos.
She has created a short survey (its very short, I just did it and its basically just 5 questions and all answers are anonymous (you don't need to enter your email or log in).
The Survey is quite interesting – its about Bloggers, Credibility and the FTC guidelines.
So help her out gals, do the survey here.


text:
Three Combat Brigades Available for Afghanistan by Summer, Gates Says
By John J. Kruzel
American Forces Press Service
WASHINGTON, Sept. 23, 2008 - Up to three additional brigade combat teams will likely be available for deployment to Afghanistan next spring and summer, Defense Secretary Robert M. Gates said today.
Gates, who provided his assessment in response to lawmakers' questions during a Senate Armed Services Committee hearing, qualified his answer with a caveat, saying it's worth considering how heavy a military footprint the United States ought to have in Afghanistan.
"Are we better off channeling resources into building and expanding the size of the Afghan National Army as quickly as possible, as opposed to a much larger Western footprint?" he asked rhetorically.
Gates said the deployment of three brigades now would be impossible without significant force adjustments. "Without changing deployment patterns, without changing length of tours," he said, "we do not have the forces to send three additional brigade combat teams to Afghanistan at this point."
Today's discussion of force levels came after pledges by President Bush and NATO leaders to boost the number of troops deployed to Afghanistan. The United States will deploy to Afghanistan a Marine battalion in November and an Army brigade combat team in January -- units that both had been slated for Iraq -- in accordance with the president's announcement after an April NATO meeting in Bucharest, Romania.
Following that summit, allies and partners of NATO's International Security Assistance Force restated their commitment to Afghanistan, Gates said. France added 700 troops in eastern Afghanistan, Germany will seek to increase its troop ceiling from 3,500 to 4,500 this fall, and Poland is increasing its forces by 400 troops, he said.
"The number of coalition forces, including NATO troops, has increased from about 20,000 to nearly 31,000, and it appears that this trend will continue, as other allies such as the United Kingdom add more troops," the secretary said.
But Gates warned that additional forces alone will not solve the conflict in Afghanistan.
"Security is just one aspect of the campaign, alongside development and governance," he said. "We must maintain momentum, keep the international community engaged and develop the capacity of the Afghan government," he said.
*Related Sites:*
NATO International Security Assistance Force [ http://www.nato.int/isaf/ ]
Three Combat Brigades Available for Afghanistan by Summer, Gates Says [ http://www.defenselink.mil/news/newsarticle.aspx?id=51283 ]


text:
Church Announcements
Area Church Events & News
Send a link to a friend
public is invited. All ages are welcome to
join in the games, snacks, songs, stories
and more fun -- and win prizes, too -- all
for free.
For answers to questions about the event,
call the church office, 732-6957.
The carnival is sponsored by the St. John
Christian Education Ministry.
[Text from
file received]
3rd Saturday
Logan County Love
Open to everyone
Logan County Love will once again provide a free
meal to anyone wishing to join. If you are
interested, please stop by and introduce
yourself as the group would love to see everyone
in the community. Come hungry and leave
fulfilled. For this month, the meal will include
chicken and noodles. If you are unable to drive
but would like a meal, call the church,
217-732-6957, between 5 and 6 pm.
St. John UCC, corner of
Seventh and Maple
5-6:30 pm
Intentional Church Conference
This conference sponsored by Lincoln Christian
University and Central Illinois churches
will be held on Saturday, April 26 at 9:00
a.m. at First Christian Church in Decatur, IL.
The featured speaker will be Dr. Don Wilson,
pastor of Christ's Church of the Valley in Arizona.
You may register online at
or by calling
LCU Women's Conference
The 2014 Christian Women's Conference at
"Fear Not Tomorrow…God is Already There"
is coming April 30. Featured speakers will be
Dr. Ruth Graham (author and daughter of
Billy Graham) and Gwen Smith (author).
Lunch is included with the registration fee. You may register
online at www.lincolnchristian.edu/cwc or by calling
217-732-3168 ext. 2215.
Mission Sale
Friday, May 16
Saturday, May 17
The missions team from First
Baptist Church needs your
support with donations and then with
purchases. Bring your donations to 101
Broadway, when the church is
open or contact Angie Ott
(217-735-2559) or David Glick
(217-671-6886) to arrange drop off
opportunity. They will also take
calls to arrange pick up if you
The quilting group will be meeting on Monday afternoons
each week at 1:00pm to make quilts for Harvest of
Talents. If you quilt or would like to learn how, come and
join us. Lincoln Christian Church, 204 N. McLean St,
Lincoln, IL.
< Top Stories index
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text:
SkyRise Miami is a proposed 1000 feet tall observation tower in Downtown Miami. Expected to break ground mid-2014, SkyRise Miami will be the second tallest observation tower in the United States. It will include three observation decks, a restaurant, nightclub, SkyHigh Club, ballroom, meeting room and interactive exhibit. It will also include three rides named SkyRise Flying Theatre, SkyPlunge Miami and SkyRise Drop. The targeted opening date for SkyRise Miami is mid-2017.
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text:
Last updated: May 15, 2012
NHGRI's Green Elected to Membership in the Association of American Physicians
NHGRI's Green Elected to Membership in the Association of American Physicians
National Human Genome Research Institute (NHGRI) Scientific Director Eric Green, M.D., Ph.D. is a 2007 inductee into the prestigious Association of American Physicians (AAP), an organization of leading U.S. physician scientists. He was inducted at the organization's annual meeting, April 13-15, 2007, in Chicago. Dr. Green is also director of the NIH Intramural Sequencing Center [nisc.nih.gov] and chief of NHGRI's Genome Technology Branch.
Dr. Green joined NHGRI in 1994 and became scientific director in 2002. Previously, he completed a pathology residency and postdoctoral research fellowship at Washington University School of Medicine, where he also was an assistant professor until 1994. He earned a B.S. degree in 1981 from the University of Wisconsin-Madison, and M.D. and Ph.D. degrees in 1987 from Washington University in St. Louis.
At NHGRI, Dr. Green's research focuses on mapping, sequencing and interpreting vertebrate genomes. He made cutting-edge and strategic contributions to the Human Genome Project, which was completed in 2003.
In the area of comparative genomics, Dr. Green and fellow NHGRI researchers generate genomic sequences from large sets of diverse species for use in decoding the human genome sequence. In the arena of human genetics, Dr. Green's research group has been responsible for the identification of several genes associated with human genetic disease, including those implicated in hereditary deafness, vascular disease and neurological disorders. These discoveries have provided new opportunities to study the function of individual genes and the proteins they encode; to define the pathological consequences of disease-associated mutations; and to generate animal models of these disorders.
The AAP was founded in 1885 to advance scientific and practical medicine, promote collegial connections among physicians and encourage the dissemination of scientific knowledge. Dr. Green is among 55 new members elected to AAP in 2007 whose outstanding scientific achievements have improved patient care. AAP is widely regarded as an influential forum for the generation and dissemination of biomedical knowledge. Its membership has included Nobel laureates and members of the National Academy of Sciences and the Institute of Medicine.
Other NHGRI investigators who have been honored by membership in AAP include Leslie G. Biesecker, M.D.; Francis S. Collins, M.D., Ph.D.; William A. Gahl, M.D., Ph.D.; Pu Paul Liu, M.D., Ph.D.; Paul Meltzer, M.D., Ph.D.; and Maximilian Muenke, M.D.


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'Fiscal cliff' dims hope of post-vote stock rally
NEW YORK — Will all the hand-wringing over whether the U.S. economy will crack if it falls off the "fiscal cliff" put the brakes on the stock market's traditional post-election rally?
"In a word, 'yes,' " says Barry Knapp, head of U.S. equity portfolio strategy at Barclays Capital.
The fiscal cliff is the obstacle confronting Wall Street in the wake of U.S. elections. The term fiscal cliff refers to the potential economic fallout that could occur if Congress doesn't act to stop the coming tax hikes and government spending cuts set to kick in Jan. 1. If the roughly $600 billion fiscal drag isn't avoided, it will cause the U.S. to fall into recession next year. Wall Street is particularly worried about the potential hike in taxes on stock profits and dividends, if the Bush-era tax cuts are allowed to expire.
Despite suggestions from President Obama and House Speaker John Boehner, R-Ohio, on Friday that they are willing to compromise to strike a deal before the year-end deadline, Wall Street is skeptical. Many analysts don't expect a resolution until the 11th hour. No doubt, weeks of continued uncertainty will do little to bolster investor confidence or risk-taking.
"We expect no significant reduction in public policy uncertainty, which shifts the risks to the downside for stocks and other risky assets," says Knapp, adding that investors are just now factoring into the market the possibility of tax rates going up on stock profits.
The cliffhanger could chill a normally bullish time for stocks, notes John Higgins, an analyst at London-based Capital Economics. The period from Election Day through year's end has been investor-friendly over the past 50 years, with the Dow Jones industrial average posting positive returns 61% of the time in those time periods and gaining 1.2%, on average.
The Dow has already fallen more than 400 points since the election as attention shifted to the looming negatives of the fiscal cliff. Higgins expects stocks to struggle "until a compromise is achieved."
Ann Miletti, lead portfolio manager for Wells Fargo Advantage Funds, also believes the final months of 2012 could be "rocky" for stocks.
"Usually the end of an election brings certainty and optimism, but this time it is different," Miletti says. "With the House controlled by the Republicans, the Senate controlled by the Democrats and President Obama back for four more years, we may back to the same stalemate position we have been in."
Miletti also expects companies to put hiring and spending decisions on hold until they get a clearer picture on what tax policy might look like and what the rules of the game will be going forward.
Says Miletti: "It's tough to see a rally in the short term without more certainty as it relates to the fiscal cliff."
Walter Zimmermann, chief technical strategist at United-ICAP, points out that stocks failed to rally following the elections in 2008 and 2000.
"A post-election (rally) is far from assured," he says.


text:
Cards' La Russa 'offended' by 'Moneyball'
ST. LOUIS — It was a bite the tongue moment. Cardinals manager Tony La Russa was asked about what he thought of "Moneyball," a movie he finally saw Wednesday night. He paused. But couldn't help himself.
"Good acting," La Russa said. "But other than I that? I was offended by what the book represented."
La Russa's criticism has mirrored others in baseball who believe the story and book gave too little credit or even mention to the team's pitching staff (Barry Zito, Tim Hudson, Mark Mulder) and star players (Miguel Tejada and Eric Chavez).
"That club was carried by those guys signed and developed the old-fashioned way. That part wasn't enjoyable. Nice story but not accurate," La Russa said.


text:
HALLE, Germany, June 12 (UPI) -- Top-seeded Roger Federer, who has won the event five times, opened his play Wednesday at the Gerry Weber Open with a straight-set win.
Federer dispatched Cedrik-Marcel Stebe 6-3, 6-3 in just more than an hour in a second-round match. Federer did lose his serve once in the first set but saved the only break point he faced in the second.
Mikhail Youzhny defeated fourth-seeded Kei Nishikori, who like Federer had a first-round bye, 6-1, 6-7 (4-7), 6-3. Youzhny had at least one break in each set, including the only break by either player in the final set to advance.
Gael Monfils topped Jan Hernych 6-2, 6-3 with a strong second set in which he dropped only four points on serve, and Mischa Zverev beat Mirza Basic 7-6 (7-5), 6-3 behind three breaks in other second-round matches.
Zverev moves into Friday's quarterfinals when he'll go against Federer.


text:
The Bluffton Town Council drew a vocal crowd at a meeting Tuesday spent mostly discussing potential changes to how tourism money is distributed.
A slew of public commenters with deep Bluffton ties rose to weigh in before and after Finance Director Shirley Freeman explained town staff's six ideas for curbing local groups' reliance on accommodations tax money and freeing it up for other initiatives. They were drafted in response to Town Council's recent push for routine applicants to make way for possible newcomers that Mayor Lisa Sulka argues will inevitably show up as Bluffton continues its rapid growth.
The list of reforms included: funding only programs that can't turn a profit but benefit the community; toughening the current recommendation of a 50-percent match into a requirement; limiting the funds available for grants to focus on other projects such as public facilities and parks; funding only advertising or at least giving those requests greater weight; funding events based on the percentage of attendance made up by tourists; and setting a percentage reduction in grant value each year or recurring event.
Earmarked broadly for tourism-related expenditures, the money comes from taxes levied on lodgers. Counties or municipalities earning more than $50,000 in accommodations tax revenue form advisory committees to make spending recommendations, and in Bluffton that committee meets quarterly to hear from various groups lobbying for grants. The town estimates about $331,000 will be available this fiscal year.
Early speakers at the meeting included Jacob Preston, the Old Town potter and former councilman, and former Mayor Emmett McCracken, both of whom said they struggle to understand the problem with a system that has enlarged the tourism base year after year.
"I would only suggest that, if indeed there are deep-seated problems or concerns that we are doing something improper…then I think the first order of business is to help everyone understand what the problem is," McCracken said.
Preston recommended Council change from quarterly distributions to yearly allotments.
"It will allow us to be a little more rational about how we plan our events," he said.
Councilmen Ted Huffman and Mike Raymond called for greater scrutiny of police costs for grant-funded events that have turned into yearly staples.
"It's a good time to look at all events going on and say, 'Could we have more that aren't special events that could be rolled into what police are expected to take care of?'" Raymond said.
Raymond threw his weight behind the recommendation of setting aside more money for other initiatives, continuing his emphasis on "permanent improvements" such as building town gateways or updating parks.
Mayor Pro Tem Oliver Brown expressed support for Raymond's push but called for careful examination of what most benefits the town and the tourism base.
"We can't forget about what brought us to where we are today," he said.
But Bret Anthony, who heads the town's accommodations tax advisory board, said a concern exists among committee members that the money is too concentrated in Old Town.
"I know…that the committee would very much like to, shall we say, spread the wealth throughout all of Bluffton," he said.
Interest does exist in growing outside venues such as Buckwalter Place, but the only attempt so far - funding for a block party - was rejected last year on grounds that the event wouldn't bring in out-of-towners.
After hearing from public commenters who wanted more time to discuss concerns, Council and Mayor Lisa Sulka called for a larger meeting before the end of the year between the town and local organizations before enacting any of the reforms.
Mary O'Neil, the owner of The Complete Home in Old Town who actively serves on event boards, agreed with the need for another gathering but argued reducing grants by a set percentage each year would've snuffed out events such as the Bluffton Seafood and Arts Festival-now in its eighth year-before they really took off.
"We ask for less than half of our budget…but if it'd gone down each year, we wouldn't be here," she said.


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So, I just finished Problem 28 on Project Euler (Please click on this to see the problem).. And I am quite proud of my algorithm! But, I'm curious about how yal would approach this problem!! Just comment with your step by step logic.
I'll gladly post my algorithm after seeing some of yal's approaches


text:
Full-time faculty and staff at Marian University enjoy a competitive employee benefit package that includes:
Paid time off
For staff this includes up to 20 days per year of vacation, 11 paid holidays, sick leave, and bereavement leave.
Full-time faculty paid time off is in conjunction with the academic calendar.
Group insurance plans
A choice of HMO or POS health insurance plans are provided by Advantus Health Solutions.
A voluntary dental plan is with Health Resources Inc. (HRI).
A voluntary vision plan is with Davis Vision.
Group life and accidental death and dismemberment insurance, valued at one times an employee's salary, is with American United Life.
Voluntary life insurance which requires a payroll deduction is with American United Life.
Short-term and long-term disability programs are with American United Life.
Flexible spending accounts, both medical and dependent care, are through Discovery Benefits
Retirement plan
TIAA-CREF - Employees are eligible after one year of service or after one year of service at another institution of higher learning prior to employment with Marian University. If you contribute 3% of your salary, the University contributes 7% of your salary. If you contribute 2% of your salary, the University contributes 5% of your salary. If you contribute 1% of your salary, the University contributes 3% of your salary.
Internal tuition remission and/or external tuition exchange programs
Employee use of the on-campus exercise fitness areas
The university also participates in mandatory federal and/or state programs such as social security, unemployment compensation, and worker's compensation insurance programs.


text:
From €0
Sport Touring is given a new face.
Riding dynamics coupled with touring suitability - at the very highest level: that's the R 1200 RS. With its potent engine and stable suspension, the sports touring bike offers more than just a huge amount of riding pleasure. Thanks to its relaxed, sporty seating position and its perfect wind and weather protection, the bike offers an entirely new ride feel when travelling fast and riding along country roads in sporty style.
Performance meets design.
The modern concept of a dynamic blend of sports and touring motorcycle is demonstrated visually too, by means of half fairing featuring symmetrical headlamps derived from two generations of the RR. The elegantly shaped handlebar unit with attached forged aluminium section perfectly combines function and ergonomics.
The elegant and fast travel companion.
The new sports touring bike derives its supreme power from an output of 92 kW (125 bhp) delivered by an air/liquid-cooled 2-cylinder 4-stroke boxer engine with two overhead spur gear driven camshafts and a counterbalance shaft. In order to ensure stability on every country road, the highly active, electronically regulated suspension ASC (Automatic Stability Control) is featured as standard, rounded off with the modes "Rain" and "Road" - likewise standard - to provide an optimum riding experience.
Available in Light Grey / Magellan Grey Metallic Matt, or Frozen Bronze Metallic / Black Storm Metallic / Light Grey Metallic.
|Air/liquid Cooled DOHC twin
|Bore x stroke
|101 mm x 73 mm
|1,170 cc
|Rated output
|125 hp at 7,750 rpm
|Max. torque
|125 Nm at 6,500 rpm
|Compression ratio
|12.5 : 1
|Mixture control / engine management
|Digital Engine Management
|Emission control
|Emission standard EU4
|Performance / fuel consumption
|Maximum speed
|Over 125 mph
|Consumption per 100 km based on the WMTC
|4.96 litres
|Fuel type
|Unleaded octane 98 RON, min octane 95 RON
|Electrical system
|508 W Alternator
|12 V / 12 Ah, maintenance-free
|Power transmission
|Wet Clutch
|6 speed transmission
|Shaft Drive
|Chassis / brakes
|Tubular steel bridge-type frame
|Front wheel location / suspension
|Upside down telescopic fork Ø 45 mm
|Rear wheel location / suspension
|BMW Motorrad Paralever
|Suspension travel front / rear
|140 mm / 140 mm
|1,527 mm
|1,148 mm
|Steering head angle
|Cast aluminium wheels
|Rim, front
|3.50 x 17"
|Rim, rear
|5.50 x 17"
|Tyres, front
|Tyres, rear
|Brake, front
|Twin disc, Ø 320 mm, radial brake callipers
|Brake, rear
|Single disc, Ø 276 mm
|BMW Motorrad Integral ABS. Riding modes Rain and Road and ASC
|Dimensions / weights
|2,202 mm
|Width (incl. mirrors)
|925 mm
|Height (excl. mirrors)
|1,250 mm
|Seat height, unladen weight
|820 mm (low / high seat 760 mm / 840 mm)
|Inner leg curve, unladen weight
|1,840 mm (low / high seat 1,720 mm / 1,875 mm)
|Unladen weight, road ready, fully fuelled
|236 kg
|Permitted total weight
|450 kg
|Payload (with standard equipment)
|214 kg
|Usable tank volume
|18 litres
|approx. 4 litres
Professional sport leather nappa suit in attractive BMW Motorsport design.
The GORE-TEX membrane makes this sporty leather boot with highly functional features ideal for virtually all seasons of the year.
The WATERPROOF moisture-protection chamber is free-breathing, the GORE-TEX membrane renders it windproof and watertight.