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Personal Income Tax Description
Although income from professions, trades or employment was taxed throughout the nineteenth century under the local property tax, it was not until 1916, under the authority of Article 44 of the Amendments to the Massachusetts Constitution, that the Massachusetts personal income tax was enacted as a separate tax. Because Article 44 requires that all income of the same class be taxed at the same rate, Massachusetts applies a flat tax rate regardless of total income; the federal tax structure (and that used in most states) uses graduated rates.
Generally, the Massachusetts personal income tax ties into the federal Internal Revenue Code as it was on January 1, 2005. To the extent that the Massachusetts tax takes federal law as its starting point, it adopts many federal tax expenditures (see Appendix A for more details).
The personal income tax is the state's largest revenue source, accounting for 58.3% of Department of Revenue tax collections in Fiscal Year 2013.
Personal Income Tax: Basic Structure
Tax Base: The personal income tax base is gross income minus the costs of producing the gross income (trade or business expenses). Massachusetts gross income is defined as federal gross income with certain modifications. Effective January 1, 1996 it was divided into three classes: interest, dividends, and short-term capital gains ("Part A" income); long-term capital gains ("Part C" income); and all other income ("Part B" income). Massachusetts taxpayers are entitled to a basic personal exemption, which varies according to taxpayer status. The exempted amounts are considered to be outside the generally accepted tax base. They reflect the notion that income needed for bare subsistence should be free from tax. Thus, for the purposes of this document, these exemptions are not listed as tax expenditures. In addition, taxpayers whose income is below a specified level are entitled to "no tax status." For the same reason, this status is not listed as a tax expenditure. On the other hand, because policy makers are often interested in the effects of adjusting the dollar amounts for the personal exemptions and the no tax status, estimates are provided for them in endnote 3 to item 1.405 in the list of personal income tax expenditures.
Taxable Unit: Individuals are taxed separately, with the exception of married couples, who may file a joint return. The income of children is not aggregated with that of their parents. The income of trusts, estates and unincorporated associations, is also subject to the personal income tax.
Rate Structure: The rate structure has been evolving to a system where most income is taxed at the Part B rate. As of tax year 2013, the Part B rate is 5.25%. Currently, only short-term capital gains and long-term capital gains on collectibles are taxed at a different rate. The vast majority of income is linked to the Part B rate.
Prior to tax year 1999, the tax rate on interest and dividend income (one component of Part A income) was 12% compared with the Part B "earned" taxable income rate of 5.95%. Effective January 1, 2000, the rate on both Part B and the linked Part A income (Interest and Dividends) dropped to 5.85%, then to 5.60% on January 1, 2001, and to 5.30% on January 1, 2002. The rate was scheduled to decline to 5.00% on January 1, 2003; however, Chapter 186 of the Acts of 2002 ("An Act Enhancing State Revenues") delayed the final phase of the rate reduction. The estimates contained in this document assume that the tax rates on interest and dividend income and Part B income, which declined to 5.25% for tax year 2012 and 2013, and to 5.20% for tax year 2014, will remain at 5.20% for 2015. All other things being equal, a reduction in tax rates -- which are part of the basic tax structure -- has the effect of reducing the value of tax expenditures, because when tax rates decline, so does the value of any exceptions to that basic structure.
Between January 1, 1996 and January 1, 2003, Part C income, long-term capital gains, was subject to the following tax rates based on how long the assets were held:
|Holding Period
|Tax Rate
|more than one, but less than two years
|more than two, but less than three years
|more than three, but less than four years
|more than four, but less than five years
|more than five, but less than six years
|more than six years
Assets acquired prior to January 1, 1996 were deemed to have been acquired on the later of January 1, 1995 or the actual date of acquisition. Note that capital assets held less than one year are considered Part A income, and are taxed at 12%.
Chapter 186 of the Acts of 2002 eliminated the "sliding scale" treatment of capital gains on assets held for more than one year. This was originally effective May 1, 2002; subsequent legislation changed the effective date of the tax change to apply to assets sold on or after January 1, 2003. Gains on such transactions are now taxed at the Part B rate; as noted above, the Part B rate is assumed to be 5.20% for tax years 2014 and beyond as forecasted by this tax expenditure budget.
Taxable Period: The taxable period is one year (or less), usually the calendar year. Income may be reported according to the cash or accrual method. Where property is sold on a deferred payment basis, gains may be reported in the years the payments are received. There is no Massachusetts provision for income averaging. Net capital losses may be carried forward to future years. Ordinary losses may not be carried forward.
Interstate and International Aspects: Residents are taxed upon their entire income, whether derived from Massachusetts sources or elsewhere, without allocation or apportionment. Nonresidents are taxed only on income from sources within Massachusetts. A resident may take a limited credit against the Massachusetts income tax for income taxes due to other states, the District of Columbia, any territory or possession of the United States, or Canada or its provinces on any item of Massachusetts gross income.
Types of Tax Expenditures under the Personal Income Tax
The basic structure of the personal income tax can be modified in a number of different ways to produce tax expenditures. Brief explanations of the various types of tax expenditures follow:
Exclusions from Gross Income: Gross income is the starting point in the calculation of income tax liability and, in the absence of tax expenditures, would include all income received from all sources. Typically, the taxpayer does not report items of income that are excluded from gross income on his or her tax return. Thus, they escape taxation permanently.
Deferrals of Gross Income: Where an item of income is not included in gross income in the year when it is actually received, but is instead included in a later year, the result is a tax expenditure in the form of an interest-free loan from the state to the taxpayer in the amount of the tax payment that is postponed.
Deductions from Gross Income: Certain amounts are subtracted from gross income to arrive at adjusted gross income (AGI). Many of these deducted amounts reflect the costs of producing income (business expenses), and are not properly part of the income tax base. Such deductions are not tax expenditures. Other deductions that do not reflect business expenses constitute tax expenditures, which permit corresponding amounts of income to escape taxation permanently.
Accelerated Deductions from Gross Income: In a number of cases, taxpayers are allowed to deduct business expenses from gross income at a time earlier than such expenses would ordinarily be recognized under Generally Accepted Accounting Principles. The total amount of the permissible deduction is not increased, but it can be utilized more quickly to reduce taxable income. The result is to defer taxes, thus in effect occasioning an interest-free loan from the state to the taxpayer.
Deductions from Adjusted Gross Income (AGI): Taxable income results from the subtraction of certain deductions and exemptions from AGI. Certain of these subtracted items represent amounts of income necessary for subsistence; their exclusion is part of the basic structure of the income tax. Other subtracted items represent tax expenditures, which permit corresponding amounts of income to escape taxation permanently.
Credits against Tax: After a taxpayer's basic tax liability has been calculated by applying the tax rates to taxable income, the taxpayer may subtract certain credit amounts from this initial liability in determining the actual amount of taxes that must be paid. It is important to note that, whereas a one-dollar exclusion or deduction results in a tax savings of only a few cents (one dollar times the applicable tax rate), a one-dollar credit results in a one-dollar tax savings.
Note on Personal Exemptions, Dependent Exemptions, No Tax Status, and Limited Income Credit: These exempted amounts are considered to be outside the generally accepted tax base, and thus, for the purposes of this document, these exemptions are not listed as tax expenditures. However, because policy makers are often interested in the impact of adjusting their dollar amounts, estimates are provided for them in a footnote following the "Credits against Tax" section.
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Gimme Gimme S'mores: Your Favorite Childhood Treats Made Healthy!
There's something about summer that brings out the kid in everyone -- maybe it's all that bike-riding and splashing in the pool. Found yourself in line for a soft-serve ice cream cone lately? Summer also tends to bring out everyone's childhood sweet tooth!
We asked our friends at Hungry-Girl.com (the site founded by the "Hungry Girl" herself, best-selling author and host of the Hungry Girl TV show, Lisa Lillien) and Jennifer Iserloh, aka "The Skinny Chef," founder of SkinnyChef.com, for some of their favorite recipes that will have you grinning like a kid again, without sacrificing your bikini bod...
- If you'd dig a Devil Dog...
Have a yen for a cream-filled treat of yesteryear? Make these Mini Chocolate Cakewiches, developed by The Skinny Chef for SELF, filled with cream cheese and Greek yogurt.
- If you scream for ice cream...
Ice-cream man miss your street today? Three (yes, three!) of SELF's mini ice-cream sandwiches will only cost you 220 calories total and will satisfy your sweet, crunchy and cocoa cravings all at once. Win, win, win.
- If you want some more S'mores...
What's summer without S'mores? Tomorrow happens to be National S'mores Day, and this recipe from Hungry Girl will help you celebrate skinny-style:
Gimme Gimme S'mores Sandwich
Makes 1
1 sheet (4 crackers) low-fat honey graham crackers
1/4 cup Cool Whip Free, thawed
1 tsp mini semi-sweet chocolate chips
8 miniature marshmallows
Break graham cracker sheet into two squares. Set aside. In a small bowl, lightly stir together whipped topping, chocolate chips and marshmallows. Don't over-stir.
Place one graham cracker square on a plate, and top with whipped-topping mixture. Lightly place the other square on top. Freeze until solid, about 1 hour. Store in the freezer until ready to serve. Enjoy! (And scream for S'more!)
The skinny: 133 calories, 2.5 g fat, 26 g carbs, 0.5 g fiber, 1 g protein, 99 mg sodium
- If you're longing for a Rice Krispies Treat...
Remember melting butter, raiding your BFF's cupboard and making a sticky, delicious midnight slumber party snack? This recipe from Hungry Girl will satisfy your craving for a marshmallowy treat with a healthy twist. Just add a game of Truth or Dare!
Krispymallow Treats
Makes 25 squares:
3 tbsp Smart Balance 37-percent Light Buttery Spread
3 cups miniature marshmallows
2 cups Fiber One cereal
5 cups Kashi 7 Whole Grain Puffs or puffed wheat cereal
Melt butter spread in a large saucepan over low heat. Add marshmallows and stir until completely melted. Remove from heat. Add both cereals. Stir until well-coated. Using a spatula, press mixture evenly into a baking pan coated with nonstick cooking spray. Allow to cool. Cut into 25 squares, talk about boys.
The skinny per serving: 47 calories, less than 1 g fat, 11 g carbs, 32 mg sodium
- If you crave an orange creamsicle...
Whip up a batch of this frozen delight from The Skinny Chef for the perfect summer afternoon treat:
Orange Sherbet
Serves 8
1 1/2 tbsp grated orange zest
2/3 cup granulated sugar
1 cup frozen orange juice concentrate
2 cups non-fat, skim milk
2 cups non-fat, plain yogurt
Blend all ingredients in a blender or food processor until smooth. Pour into popsicle molds or freeze in an airtight container 3-4 hours or until firm.
The skinny per serving: 35 calories, 0 g fat, 27 g carbs, 0 g fiber, 6 g protein, 80 mg sodium
For more about Hungry Girl, visit Hungry-Girl.com. For more about Jennifer Iserloh, visit SkinnyChef.com.
Related Links:
SELF's Healthy Food Award-Winning Desserts
Healthier Ice Cream Alternative
For daily health tips follow SELF on Facebook and Twitter.
Get SELF on your iPad and Kindle Fire!

subset: commoncrawl


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The Recreation Vehicle Industry Association (RVIA) has made changes to its board of directors and executive committee following the resignation of Paul Eskritt of Fleetwood Enterprises Inc. from his elected positions.
Fleetwood has appointed John Draheim, vice president of the Motor Home Division, to fill the company's manufacturer seat on the RVIA board for the remainder of the fiscal year, ending Sept. 30. Draheim will run for re-election to that seat during the association elections taking place in August.
Meanwhile, RVIA Chairman Jim Sheldon of Monaco RV has appointed RVIA board member Bob Olson, chairman, president and CEO of Winnebago Industries Inc., to fill the secretary position on the RVIA Executive Committee, filling the vacancy created by Eskritt's resignation. Olson will hold that seat until the next RVIA board meeting, set for Sept.14 in Hershey, Pa., at which time the board will elect officers to the fiscal year 2010 Executive Committee.


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English, est. 1793
Salt, 1874
17.8 x 11.8 x 13.2 cm
Collection of the Winnipeg Art Gallery; Acquired with funds from the Mrs. George H. Sellers Bequest
Ceramic, Decorative Arts Ceramic
This late nineteenth-century ornate salt by Minton imitates so-called Henri Deux ware, an earlier Mannerist style common to tin-glazed earthenware produced in the Saint-Porchaire region of France from c.1520–1550, during the reigns of François I (1515–1537)and Henri II (1547–1559). Many pieces of Saint-Porchaire pottery incorporated armorial bearings, and the WAG work continues this tradition, featuring the interlaced crescents of Diane de Poitiers (1499–1566), a noblewoman and favourite mistress of Henri II. The grotesque masks and strapwork—characteristic of sixteenth-century Mannerist design—are also major aesthetic elements. A very successful enterprise, in 1849 the Minton pottery attracted the esteemed French potter Léon Arnoux as its Art Director. A seasoned experimenter, Arnoux brought modern ideas to the firm, including the Henri Deux style.
Gallery Hours
- Tuesday 11am-5pm
- Wednesday 11am-5pm
- Thursday 11am-5pm
- Friday 11am-9pm
- Saturday 11am-5pm
- Sunday 11am-5pm
- Closed Monday


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Summit County Fishing Report: Cold weather heralds the start of ice fishing in Summit
As a result of the cold weather, still waters are icing – and expect the rivers to be close behind. The end result is that open-water fishing will soon be limited to tail water fisheries, such as the Blue River below Dillon. Look for increased traffic on weekends on the Blue as metro-area anglers head up to fish open water. As of late, though, action has been on the slow side with the cold water and low flows. Light tippets and small flies, primarily midges size 18 and smaller, are the order of the day.
Fishing for kokanee in the Blue River above Dillon has been good, but it seems the run is about over. Brightly colored egg patterns, San Juan worms and large gaudy nymphs often work for the kokanee.
Nothing has been noted in the Snake River arm at this time as far as kokanee go. Look for the inlets to ice up quickly, but use extreme caution before venturing onto the ice. This is a popular area to fish for kokanee through the ice in the next month or so.
Downstream, a few brave souls have been icing the inlet to Green Mountain where reports say up to 6 inches of ice has formed. However, the main lake is still unfrozen, so use extreme caution going out on the ice.
South Park's Tarryall and Antero reservoirs are attracting a lot of ice fishers. Of the two, Tarryall has the better ice, but be aware there is still some open water. Fishing has been good for trout using a variety of jigs tipped with either a meal or wax worm. A couple of pike have been reported. Antero is also seeing a number of ice fishing folks, but conditions are still marginal at best with at least one angler falling through last week. Consider giving Antero another week. Note that Spinney is now closed to fishing for the season.
Editor's note: Dave Coulson is the olorado state editor for FishExplorer.com. He contributes a weekly fishing report to the Summit Daily News. For more local and regional fishing info, visit http://www.fishexplorer.com.
Start a dialogue, stay on topic and be civil.
If you don't follow the rules, your comment may be deleted.


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Rollercoaster Tycoon 4 Mobile
The most successful tycoon series finally lands on mobile but, unfortunately, all the magic is lost in this disappointing incarnation.
When Rollercoaster Tycoon 4 landed on the App Store yesterday, I was excited. The series is by far one of my favorite game series of all time, and certainly the most successful tycoon series to ever grace the PC. The idea of a good theme park simulator in my pocket was a tantalizing prospect. I was hopeful when I dropped that hard-earned $3 for Rollercoaster Tycoon 4 but sadly, I'm left utterly disappointed.
Though if I'm being honest, I can't say I'm surprised by the way the game turned out. It's pretty much on par with every other game in its category. Despite the $3 price tag, the game offers plenty of in-app purchases, which I entirely expected, but I was hoping it would avoid the same gameplay mechanics that are all too common in the world of iOS gaming. Much to my distaste, I was let down. RCT4 Mobile is another game where each attraction has an associated build time and profit rate. Players spend coins to purchase attractions, shops and decorations which can be placed around the map. Controls are as intuitive as you'd expect, simple dragging and a few buttons to tap and it's all really straightforward. When an attraction is placed, tapping the build button begins the construction process. And then it's time to wait. Like most games in this space, however, players may use a special currency (in this case tickets), to build attractions immediately. At the start of the game, players have an allotment of coins and tickets to spend to get started. By completing various "goals" players may earn larger sums of coins and tickets to keep things rolling. Otherwise, it's a waiting game as rides and shops earn coins to be collected.
Each attraction in the park contributes to a percentage score called "buzz". It's roughly equivalent to the park rating featured in the previous desktop installments; the higher your number, the more attracted to your park people are. As RCT4 constantly reminds you, "more buzz = more peeps = more coins". Each ride has a maximum "buzz" potential that contributes to your overall score. Rides may be upgraded (for some fee of coins) to increase their buzz rating, but rides sometimes breakdown, which will lower its buzz rating. Collecting coins and fixing rides is often as easy as tapping a small icon hovering above the ride or shop. It's a pretty clever way of simplifying the interactions required to manage your park on a small screen, but it's this area where the game sincerely falls apart.
The magic of the Rollercoaster Tycoon games was hardly ever in ride construction. Building everything (aside from rollercoasters) was trivial. Pick your ride, place it, done. The entire thing was about management. Hiring the right amount of staff and organizing them appropriately, keeping an eye on what your guests wanted and building the right rides, pricing things appropriately to keep steady profits, laying out pathways in strategic ways to maximize the time spent in the park by each guest... Every management aspect was dictated by the park and rides you were given and what the long-term goal was. Whether it was profit from ride tickets, 800 guests in your park by the end of year 3, or building 6 rollercoasters with an excitement rating of at least 6.00, the way in which you managed your park mattered. Your decisions mattered. In the mobile offering, this is not at all the case.
Gone are the financial management woes, ride research decisions, price adjustments and long term goals. Instead, you have a system where the end goal doesn't exist, but you're tasked with tiny goal after tiny goal and left waiting around for things to be built. Unless of course you want to shell out a few bucks and buy your way through the game. The very fabric of Rollercoaster Tycoon is lost in the modern adaptation of this once-great game. Atari has given fans a game where the fun quickly dies and any illusion that this is a real Rollercoaster Tycoon game fades into oblivion. While the cash-grabbing nature makes sense for the struggling Atari, they'd have to start from scratch if they want the game to be well-received by fans. It takes more than a brand to make a great game.
Rollercoast Tycoon 4 Mobile: 4/5 piles of poo.


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Editor's note: The following article is based on a white paper written by Dion Neri and Bruce Glushakow that is currently in review as an IEEE transactions paper.
For decades, American transient voltage surge suppressor (TVSS) products have been tested using the 8/20ìsec waveform according to ANSI/IEEE C62.41 guidelines. The products designed and manufactured under these guidelines have performed well in the field.
Until 1995, the 8/20ìsec waveform was also accepted in virtually all other countries, including those that use the International Electrical Code (IEC). At that time, however, the IEC 61643 family introduced a "Class 1" test for surge protectors installed at service entry locations. In order to meet the impulse current (Iimp) requirements of IEC 61643-1, testing organizations now had to use the 10/350ìsec test waveform. The change was based upon the assumption that the 10/350ìsec waveform better simulated the parameters of a direct lightning strike, hence making it more relevant in the determination of the effectiveness of surge protective devices (SPDs).
Based upon its proven track record, the IEEE saw no reason to change its SPD testing standards. However, the introduction of the IEC 61643-1 Class 1 test opened a window of opportunity and European manufacturers engage upon a campaign to legitimize the use of this long waveform. Their message was simple: "If direct lightning strikes could only be simulated by a 10/350ìsec waveform, then the SPDs produced according to ANSI/IEEE guidelines were an inadequate defense against lightning."
According to the new testing requirements, the 10/350ìsec waveform is to be used for protection against direct lightning currents while the 8/20ìsec waveform is useful only for protection against indirect lightning effects.
One manufacturer produced a diagram (at right) to show that a 100kA 10/350ìsec impulse delivers 125 times as much discharge in amps as a 20kA 8/20ìsec pulse. And use of an MOV protector for a 100kA 10/350ìsec pulse would require about 2,500kA 8/20ìsec MOV capability.
In reality, there's no ANSI/IEEE-tested, low-voltage SPD on the market rated anywhere near 2,500kA. It's understood that a TVSS rated at 400kA 8/20ìsec is more than sufficient for even the most extreme lightning environments.
Formulas were even presented in a textbook that allegedly proved that an SPD tested with a 20kA 10/350ìsec waveform was as much as 20 times more capable than one tested with a 20kA 8/20ìsec waveform.
However, in the midst of this debate, SPDs tested with the 8/20ìsec waveform continued to be successful in protecting sensitive electronic equipment against the effects of direct lightning strikes all over the world.
The controversy. The 10/350ìsec waveform made its debut in IEC 61312-1. Controversy surrounded it even before IEC 61312-1 was adopted. Attempts to forge a consensus for the 10/350ìsec parameter in the 1995 TC 81 committee resulted in 78% of 18 voting countries voting in favor of the document. When the lightning parameter was reissued in IEC 61312-3:2000, the percentage dropped to 68% of 19 voting countries.
IEEE C62.41.2-2002 assessed the parameters of first-stroke lightning, including the 350ìsec "time to 0.5 peak" defined in IEC 61312 documents, and made the following conclusion:
"The case for 'high-energy' surge requirements rests on a consensus based on limited data, a matter of some concern when comparing these 'requirements' with the field performance of SPDs designed on the basis of the standards of the IEEE C62 family."
The following three areas of research prompted investigation:
Who or what was the source of the 10/350ìsec waveform?
Upon what technical data was this waveform based?
How well did the 10/350ìsec waveform represent the parameters of a direct lightning strike?
What is the 10/350ìsec waveform? The 10/350ìsec waveform describes two parameters of an impulse of energy. The "10" denotes the amount of time, in microseconds, it takes to achieve 90% of its rise to peak amplitude. The "350" refers to the duration, in microseconds, it takes for the trailing edge to diminish down to 50% of that peak. It's illustrated in the diagram at right. However, a duration of 350ìsec along with a high Ipeak will cause damage in almost all semiconductor based protection devices.
As it turns out, it was the authors of IEC 61312-1 who made the decision to adopt this waveform. IEC Technical Committee TC81 (Lightning Protection) asserted in that standard that the "time to half value" of a typical lightning strike was 350ìsec.
Chain of events. The chain of events that led to the widespread acceptance of the 10/350ìsec waveform warrants reiterating here. The following facts come from the white paper upon which this article is based:
IEC countries use the 10/350ìsec waveform for testing SPDs to be installed at service entrance locations in order to meet the impulse current (Iimp) requirements of IEC 61643-1.
IEC 61643-1 offers IEC 61312-1 as the only reference for its lightning test parameters. See Annex A on page 143 of 61643-1.
IEC 61312-1 bases its lightning current parameters solely on the results of studies published in two issues of an international electrical journal in 1975 and 1980.
The International Council on Large Electric Systems (CIGRE) is a non-governmental international association based in France. It was founded in 1921 to develop the exchange of engineering knowledge and information regarding generation and high-voltage transmission, between engineering personnel and technical specialists around the world.
Despite IEC's claims to the contrary, CIGRE's bilingual magazine Electra didn't include any observations or contributions whatsoever concerning the duration of lightning strokes in 1980.
An issue published in 1975 included a paper authored by Swiss lightning researcher K. Berger that documented results from a lightning measurement station on Mount San Salvatore above Lake Lugano in Switzerland. Particularly relevant is the parameter the author termed the "lightning stroke duration," which he defined as the time interval between the 2kA point on the front and the point on the tail where the current amplitude has fallen to 50% of its peak value."
IEC 61312-1 focused specifically on the parameters offered in the article for positive first strokes. TC81 explained their reasoning for this in Annex A of 61312-1: "As a first approach it is assumed that 10% of all flashes are positive and 90% are negative. Despite this low ratio of positive to negative flashes, the positive ones, consisting only of a first stroke and a long duration stroke, determine the maximum values of the parameters I, Q and W/R to be considered. If according to protection level 1, about 99% of all flashes are to be covered, the positive flashes with probabilities below 10% determine the maximum values of peak current I, the charge of the flash Qf, the charge of the short duration strokes Qs, and the specific energy W/R. The values of the corresponding 1% of probabilities of negative flashes are much lower than the values of the 10% probabilities of the positive flashes and may be disregarded for that reason."
In other words, the authors of IEC 61312-1 determined that they would be "safe" if they used the parameters found by Berger to correspond to the much rarer but nominally longer positive first strokes. It should be noted, however, that the author deemed those results inconclusive.
Studies conducted in the past 30 years have brought those results into question. To begin with, the positive cloud-to-ground flashes included in the study originated from tall towers, not from any mountain peaks without tall structures. That places them into the category of "triggered" lightning. All but one of the flashes noted in the study had an upward propagating leader followed by a downward moving return stroke. IEC 61321-1 falsely stated that the study's data was representative of the 10% naturally occurring positive first strokes. Triggered lightning of this nature accounts for considerably less than 1% of all lightning.
These findings led the authors of IEC 61312-1 to believe that the Ipeak of positive return strokes was much higher than that of its negative counterparts. However, when the National Lightning Detection Network (NLDN) completed its census of 1.46 million large peak current cloud-to-ground flashes (LPCCGs) of both polarities in the late 90s, which represent 2.46% of the more than 60 million measured flashes, it found "for all values of Imax>75kA, the large negative cloud-to-ground events outnumbered the large positive cloud-to-ground events by considerable margins."
IEC 61312-1 inferred from Berger that the return-stroke waveform of positive flashes was very different from that of negative flashes. Subsequent research established that the two wave shapes were in fact comparable.
What's the duration of a lightning stroke? Lightning is perhaps nature's most elusive phenomena. Despite inherent difficulties involved in studying lightning, recent researchers more or less agree on its parameters:
In 2001, J.R. Lucas, author of High Voltage Engineering, noted that for the purpose of surge calculations, only the heavy current flow during the return stroke is important. During this period it has been found that the waveform can be represented by a double exponential of the form: i = I(e-et – e-Bt) with wavefront times of 0.5ìsec to 10ìsec and wavetail times of 30ìsec to 200ìsec. An average lightning current waveform would have a wavefront of the order of 6ìsec and a wavetail of 25ìsec.
A 5-year study completed by the Korea Electrical Power Corp. that used an LPATS manufactured by Atmospheric Research Systems of USA found that of the strokes measured for the study, 95% had a time to half peak of less than 22ìsec. The average time to half peak was 10.82ìsec.
A study in Japan in 1977 found the average time to half peak to be 40ìsec.
The National Oceanic & Atmospheric Administration (NOAA) reports that "Each return stroke exhibits a peak current of 5 to 300 kilo amps and has a nominal duration of 20 to 50ìsec."
Where does the IEEE stand? Those who support the concept of the 10/350ìsec waveform now believe that the IEEE is moving in the direction of accepting the 10/350ìsec waveform.
The IEEE publishes the standards that are in used in environments that contain the largest and most sensitive concentration of electronic devices in the world. C62.45-2002 together with C62.41.1-2002 and C62.41.2-2002 have been issued as the IEEE SPD Trilogy, which comprises 292 pages of technical materials.
After a survey of testing waveforms and procedures that portray the lightning surge environment, the IEEE concluded that the two standard waveforms recommended by IEEE Std C62.41.2-2002 are the 100 kHz ring wave and the 1.2/50ìsec to 8/20ìsec combination wave, the latter involving two waveforms—one for voltage and the other for current.
Clifford is a design engineer with MCG Surge Protection in Deer Park, N.Y.


text: What is the relationship between addiction and the ecological crisis? How can we use the lessons of individual recovery to address our collective need to heal society and the Earth? Chellis Glendinning goes beyond the personal to the very heart of Western civilization to answer these questions, and she shows how we can use trauma recovery and deep ecology, along with the wisdom of native cultures, to reclaim our innate wholeness.


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6 Ways Robin Williams Touched the Greater Boston Community
Oscar-winning actor and comedian Robin Williams died, leaving behind a legacy of work that has touched communities across the world. Thanks to films like "Good Will Hunting,'' interactions with local writers, and interviews with local journalists, Williams left an impression on the Boston community which won't soon be forgotten.
1. 'Good Will Hunting'
Williams won an Academy Awards for his portrayal of rough-edged, Boston community college therapist Sean Maguire in "Good Will Hunting'' (1997). The role was a departure from his comedic portrayals in films like "Mrs. Doubtfire'' (1993) and "Flubber'' (1997), showcasing a raw, intimate side of Williams which helped in turn to earn Williams a 1998 Screen Actors Guild Award (Outstanding Supporting Actor) and a 1998 Golden Globe nomination (Best Performance by a Supporting Actor).
When Williams accepted the Academy Award from Mira Sorvino at the Billy Crystal-hosted awards show, he shouted out the folks of South Boston, saying "I want to thank the cast and crew, especially the people of South Boston — you're a can of corn. You're the best.''
2. CBS Boston's Paula Ebben 2013 Interview
In 2013, CBS Boston anchor Paula Ebben interviewed Williams via satellite regarding his then-upcoming sitcom "The Crazy Ones.'' Ebben opened the exchange by referencing Williams' mark on Boston in "Good Will Hunting,'' which he graciously replied to by saying, "I had an amazing — I had a great time doing 'Good Will Hunting' in Boston; in Southie. People in Southie were real sweet to me. Thank you. Especially the guys at the L Street Tavern.''
She later went on to illuminate Williams' novel career, which amassed fans of several generations. "There's no one like you. I was so excited to be able to speak to you today. I love you, my kids love you, from everything, from 'Mork & Mindy' up to the present,'' Ebben gushed. She then asked what made him return to television for "The Crazy Ones,'' and he replied it was a meeting with the series' creator, David E. Kelley, that sealed the deal.
"Basically what brought me back was meeting with David Kelley and pitching the idea of an ad executive who is really trying to stay topical and but yet still thinking 'does he still have game.'''
3. Globe Reporter Peter Abraham Shares Elevator with Williams
After hearing the tragic news of Williams' passing, Boston Globe sports reporter Peter Abraham recalled an encounter where he shared an elevator with Williams and comedian Billy Crystal following a Mets game.
"I stood there silently, not wanting to be a pest. Crystal looked at the press credential hanging around my neck and said, 'You work in Westchester? I have family there. How do you like covering the Yankees?,''' Abraham recalled in a short Aug. 11 post.
After exchanging niceties and complementing Crystal on his work, Abraham writes, "Williams said in a serious tone, 'What, you don't like my [expletive] work?' which was, characteristically, a joke. Williams responded to a horrified Abraham with "Got you sport,'' before he and Crystal walked off in laughter.
Read Abraham's full recount of the event on BostonGlobe.com.
4. 'Dead Poets Society'
Set in a fictional New England town, 1989's "Dead Poets Society'' featured one of Williams' most timeless monologues. Although it doesn't link directly to Hub, the Delaware-filmed drama which is celebrating its 25th anniversary this year, is eerily reminiscent of autumnal Greater Boston.
Williams was nominated for an Academy Award for his role as John Keating, a prep school teacher who educated through the words of Walt Whitman and other "dead poets.'' The aforementioned speech revolved around the Latin phrase, "Carpe diem,'' which is both poignant and haunting following Williams' untimely death.
In a scene from the film a student recites several lines from Robert Herrick's "To the Virgins, to Make Much of Time,'' prompting Williams to ask his students why the poet chose the phrase, "Gather ye rosebuds while ye may.'' After one replies that Herrick must have been in a hurry, Williams responds "No. Ding. Because we are food for worms, lads. Because believe it or not, each and every one of us in this room is one day going to stop breathing, turn cold, and die,'' and as he leaned in while the boys in his class looked at a photo of the school's alumni, he whispered to the group to "Carpe Diem. Seize the day boys. Make your lives extraordinary.''
5. David E. Kelley On Williams' Role in 'The Crazy Ones'
David E. Kelley, a former Boston lawyer and the mind behind Boston-based dramas "Ally McBeal'' and "Boston Public,'' spoke candidly at a TCA panel year ago about Williams's role as Simon Roberts in "The Crazy Ones.''
In a piece about the event, The Huffington Post cited Kelley, who said Williams "says my words perfectly and then he uses his. He's pretty much word perfect. He likes the box, he manages inside the box, and then we give him a few takes to break out of it. What you have in the end is the architecture of mainly the scripts, but you've got ad libs and the spontaneity.''
Kelley later admitted that he and Williams "connected over who the character was, not just with his comedic sensibilities, but his personal flaws and professional insecurities.''
6. Nerlens Noel Most Recent Watched Movie: 'Jumanji'
The same day that Williams was found dead, Malden-bred 76ers rookie Nerlens Noel was interviewed by TMZ. When asked to name the most recent film to make him cry, Noel fumbled, but eventually revealed he had watched William's family-adventure film, "Jumanji,'' "the other day.''
Do you have a specific memory of Robin Williams' career that you'd like to share? Feel free to do so in the comments below.
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The collections of the George Mann Niedecken Archives consist primarily of the design drawings for interior furnishings, including furniture, rugs, window treatments, lighting, and murals, executed by George Mann Niedecken. The collections contain office records, documents, furniture catalogs, and ephemera of the Niedecken-Walbridge Company, as well as vintage photographs of Niedecken-designed interiors. The collection also includes drawings and paintings of various subjects completed by Niedecken while he was an art student and throughout his life. In addition, the archives comprises a limited number of records relating to other Prairie School architects and designers, including design drawings for homes and furniture by Frank Lloyd Wright, as well as correspondence between Wright and Albert Adelman. The collection further contains a large number of Russell Barr Williamson architectural home designs.
Originally known as the Prairie Archives, it was renamed the George Mann Niedecken Archives to better reflect the contents of the collection. It was established in 1977 with the gift of George Mann Niedecken design drawings and Niedecken-Walbridge Company records from Mr. and Mrs. Robert L. Jacobson. A further large donation from Dean T. Niedecken, including many of Niedecken's personal items, was acquired by the Archives in 1977-78. Gifts of related material were added to the collection in the years that followed. Two exhibitions by former Milwaukee Art Museum decorative arts curator Cheryl Robertson have used material from these collections—The Domestic Scene (1897-1927): George M. Niedecken, Interior Architect (1981) and Frank Lloyd Wright and George Mann Niedecken: Prairie School Collaborators (1997, publication 1999).
With support provided by the Mae E. Demmer Charitable Trust, the Milwaukee Art Museum has nearly completed a project to fully inventory, digitally catalog and re-house the George Mann Niedecken Archives collection. In this way, the project will achieve its goal of making the material more accessible to researchers and the public alike.


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Found 11 resultsAuthor Title Type [ Year]
Filters: Author is Brandt, Craig C. [Clear All Filters]
Global simulation of bioenergy crop productivity: analytical framework and case study for switchgrass. GCB Bioenergy. 6(1):14-25.. 2014.
Relation between Soil Order and Sorption of Dissolved Organic Carbon in Temperate Subsoils. Soil Science Society of America Journal. 76(3):1027.. 2012.
Genome Sequence of the Mercury-Methylating and Pleomorphic Desulfovibrio africanus Strain Walvis Bay. Journal of Bacteriology. 193(15):4037-4038.. 2011.
Genome Sequence of the Mercury-Methylating Strain Desulfovibrio desulfuricans ND132. Journal of Bacteriology. 193(8):2078-2079.. 2011.
Importance of Data Management in a Long-Term Biological Monitoring Program. Environmental Management. 47(6):1112-1124.. 2011.
Mercury and Other Heavy Metals Influence Bacterial Community Structure in Contaminated Tennessee Streams. Applied and Environmental Microbiology. 77(1):302-311.. 2011.
Cropland carbon fluxes in the United States: increasing geospatial resolution of inventory-based carbon accounting. Ecological Applications. 20:1074-1086.. 2010.
Empirical geographic modeling of switchgrass yields in the United States. GCB Bioenergy. 2:248–257.. 2010.


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Sunday Sales Assistant
Location- Spowston
Contract- Permanent
Hours- 6 per week Sundays
Salary- £8.21 per hour
Job Purpose
Working for Age UK can unlock many benefits and perks, such as:-
25 days holiday + Bank Holiday allowance + pension scheme + 100s of shopping discounts + life assurance + many more!!
Responsible for running our shop on a Sunday, you will lead by example and set high standards and encourage healthy sales. You will treat people fairly' give them encouragement and make your shop a fun place to be.
Main Responsibilities
* Maximise shop income and achieve agreed financial performance targets including production targets, pricing and stock rotation.
* Implement the highest standards of customer care and service
* Ensure shop premises are clean and tidy at all times and that goods are displayed in an attractive and presentable manner.
* Hold shop keys, opening and closing the premises for trading hours and responding to emergency call out if and when necessary.
* Generate stock donations to meet sales requirements, acknowledge receipt and arrange collection where necessary.
* Support, train and co-ordinate the work of volunteers in the shop as required, encouraging an active interest in the shop and the work of Age UK. Please note that our shop does not have a lot of volunteers on a Sunday.
* Undertake any administrative and financial procedures including accurately inputting required data into IT equipment within agreed timescales
* Travel within the region where required in the performance of the job, to provide cover in another shop, or for training activities or company meetings.
* Undertake any other appropriate duties as directed by the Area Sales Manager and Divisional Sales Manager to achieve performance targets and realise the full potential of the shop.
Experience, Skills and Knowledge
* Literate & numerate with good communication and interpersonal skills with the ability to relate to a wide range of people.
* The ability to work as part of an effective team.
* Basic knowledge of Health & Safety & Fire regulations.
* Flexible approach to work required. Occasional requirement to work additional days to cover holidays and sickness or participate in trading outside of normal shop hours e.g. shop events
* Previous experience of running a retail shop
* Excellent customer service skills
* Full Clean driving licence
Additional Information
To comply with UK legislation we cannot accept applications from candidates under the age of 18 as the successful candidate will be required to work on their own in the shop without the aid of other staff.
Is this the job for you? We know that men, of all backgrounds, and men and women from Black, Asian and minority ethnic backgrounds are currently under-represented in our workforce, and we want to change this! So we are particularly keen to hear from applicants from these groups.
Age UK is an Equal Opportunities employer and positively encourages applications from suitably qualified and eligible candidates, regardless of age, sex, race, disability, sexual orientation, gender reassignment, religion or belief, marital/civil partnership status, or pregnancy and maternity. We guarantee an interview to disabled candidates who meet the essential criteria. We welcome requests for flexible working.
Age UK is committed to safeguarding adults at risk, and children, from abuse and neglect. We expect everyone who works with us to share this commitment.
Early application is encouraged as we will review applications throughout the advertising period and reserve the right to close the advert at any time.
Reference: 39330408
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Zenescope Entertainment has announced its plans for Salt Lake City Comic Con 2014 at the Salt Palace Convention Center, Salt Lake City, UT – April 17th-19th. The company will be exhibiting at booth #1924, and will have on hand its newest trade paperback releases, high end art prints, hardcover collections, and exclusive comics.
Robyn Hood: Legend #1 Cover E by Jamie Tyndall, limited to 500 copies
Grimm Fairy Tales #96 Cover D – Pencils by Abhishek Malsuni – Colors by Shashank Mishura, limited to 500 copies
Grimm Fairy Tales #96 Cover E – Pencils by Abhishek Malsuni – Colors by Shashank Mishura, limited to 250 copies
All fans that purchase the issue Robyn Hood: Legend #1 Cover E by Jamie Tyndall will also have a chance to win a limited edition art print. Head to booth #1924 for details.
The company will also be giving away free comics randomly all weekend long and Elias Chatzoudis will be signing at the Zenescope booth (#1924) from 1pm-2pm Friday, Saturday and Sunday. .
For more information about the exclusives, signing schedule, or even anything else regarding Zenescope's plans at Salt Lake City Comic Con, be sure to check and follow the updates on the Zenescope Facebook page, or Twitter feed by searching #ZeneSLC2014.
About Zenescope Entertainment
Zenescope Entertainment was founded by Joe Brusha and Ralph Tedesco in 2005, and has quickly grown into one of the top comic book and graphic novel publishing companies in the world. Zenescope's Grimm Fairy Tales and subsequent spinoff series such as Oz, Wonderland, Neverland and Robyn Hood, which re-imagine classic fables, are some of the best-selling and longest-running original independent comic books on shelves today. Zenescope publishes and develops both original and licensed material and has worked with dozens of clients that include Discovery Channel, History Channel, CBS, Lionsgate TV, Mandalay Vision, New Line Cinema, Titmouse Studios and many others.


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Artist description:
This doesn't even come close to inspiration piece but I am operate on four hours of sleep. Oh well it was fun [Link]
Java Draw Created Mar 11, 2012 1024 x 736px Unless noted Copyright 2012 JoveDagon.
We encourage you to submit a comment and let the artist know what you think of this drawing. Please log in or join to post a comment.
Post a comment
nice draw!
very cheerful..lovely....hope it was a beautiful day..5/5
Awesome drawing, Happy St.Patrick's Day! 5/5h
Cool art.. Happy St Patrickds Day to you too 5/5
love your great st patrick s day drawingit looks great for 17th mach 5h fav
Cool drawing!!!!! Happy St. Pats to you also!!!! 5/5!!!
Great draw!!
Ooooooooooooooooooo I LOVE LOVE LOVE this one, Jove!! Amazing detail and colours! You did such a great job! Looks MAGICAL and AWESOME!! 5/5 Faves Collection!!!


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AceInfo is currently seeking a Service Lead to support our upcoming federal project, in Colorado Springs, CO.
The successful candidate will provide the following:
Preferred Qualifications
Ace Info Solutions, LLC (AceInfo) is a leading Federal contractor with a focused vision: empower our clients, challenge our employees, and grow our business. Founded in December 2000, we are deeply committed to ensuring quality and customer satisfaction. We have a mature corporate infrastructure, strong management, and quality practices. AceInfo is a trusted IT partner to the Federal Government, and we help various agencies transform and strengthen their processes, operations, infrastructures, and security practices to help them further their critical missions.
For over 15 years, we have successfully managed large and significant Federal programs. We have proven experience prioritizing client satisfaction, project quality, and providing innovative, cost-effective solutions to Federal clients.
AceInfo is prime on 95% of our contracts, is headquartered in Reston VA, and has geographically dispersed office locations throughout the country, to include: Kearneysville, WV; Chesapeake, VA; Fort Collins, CO; Boulder, CO; Quantico, VA; Kansas City, MO; Bowie, MD; multiple Washington, DC Metropolitan locations, and project presence in 23 states in all time zones. We offer excellent benefits and salary packages including free medical/dental/life insurance premiums for staff members. We offer relocation assistance for internal employees and external candidates, within 50 miles (minimum) of work location. We do not offer assistance for relocation and housing for internship positions.
AceInfo is an Equal Opportunity Employer. All qualified applicants will receive consideration for employment without regard to race, color, religion, gender, national origin, age, sexual orientation, gender identity, disability or veteran status.
Software Powered by iCIMS


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The United Republic of Tanzania
The United Republic of Tanzania was established in 1964 when the sovereign states of Zanzibar and Tanganyika united. Tanzania is 947,300 km2, which includes 54,337 km2 of inland water ...
The Tanzania Investment Centre (TIC) was established in 1997 by the Tanzania Investment Act to be "the Primary Agency of the Government to coordinate, encourage, promote and facilitate investment in Tanzania and to advise the Government on investment policy and related matters."
The Tanzania Investment Center (TIC) offers a package of investment benefits and incentives to both domestic and foreign investors. A minimum capital investment of $500,000 if foreign owned or $100,000 if locally owned is required.
Tanzania enjoys an abundance of natural wealth, which offers tremendous investment opportunities for investors in a number of sectors.
Tanzania Investment Centre has established four zonal offices in order to assist Investors who are based in nearby regions to access TIC services without necessarily travelling to Dar es Salaam. The zonal offices are in Kilimanjaro region (Northern Zone), Mwanza (Lake Zone), Dodoma (Central Zone) and Mbeya region (Southern Highland Zone).
Tanzania Investment Centre recognizes the great role played by SMEs in building national economy. The full potential of the SMEs sector has yet to be tapped due to the existence of a number of constraints hampering its development.
A project of minimum fixed investment cost at least US$ 100,000 for projects which are wholly owned by Tanzanian Citizen(s) and US$ 500,000 for projects which are wholly owned by foreign investors or if a joint venture.
Announcement:The Executive Director of Tanzania Investment Centre (TIC) would like to kindly remind all Investors with Derivative Titles of their obligation to pay outstanding:....
Tenders:The Tanzania Investment Centre (TIC) is looking for qualified, competent, dynamic and committed companies to apply for the following tenders.
Subscribe to our newsletter to get the latest scoop right to your inbox.


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KMD 4:18:4 Aarhus are in the beautiful surroundings of nature in area off Tangkrogen at Aarhus Bay and the forest of Marselisborg.
The race area is the same place as KMD 5150 Aarhus, the athletes gets the same big experience for the 4:18:4 race like the KMD 5150 athletes.
The 400 meters swim is in Aahus Bay, the 18 km biking is a barriered road in the area of Tangkrogen and the forest of Marselisborg, and the 4 km run is in the beautiful nature in the forest Markselisborg.


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I'm trying to limit instructional text in a form.
Can I shorten "75 characters" to "75 chars" and have it be clear to a fairly inexperienced Web user?
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I'm trying to limit instructional text in a form.
Can I shorten "75 characters" to "75 chars" and have it be clear to a fairly inexperienced Web user?
Yes, but there's a nicer way to do it.
Case in point: composing a tweet in Twitter, which has a limit of 140 characters.
Quite simply there is a number by the submit button in clear view that shows the number of remaining characters that decreases as you type, and once the user exceeds the limit the submit button is disabled and the negative remaining characters label is now red.
The character limit is then almost implicit without requiring that the user has read or understood that there is a limit in place.
It depends on what you call "universal"... In French, "char" is a name, and might mean a chariot, a tank, etc. :-) This abbreviation talks probably to most programmers, but I am unsure about the average pedestrian.
It's definitely not a common abbreviation for a general population audience. Instead, I'm wondering why you want to display this information at all to the default user. You say this is for a field for the user to enter his title. Most likely that will be a very short entry and he will never get even near your 75 word limitation.
So the proper solution would be to display a warning once she reaches something like 65 characters.
Using Twitter's pattern (of showing a character countdown from 75 on downwards) is out of place here because it's not useful for the user to know about it. With my solution you don't bother 90% of the users with useless information but you also offer a useful explanation to those users that actually hit the limitation.
I know the abbreviation is very common universally with programmers but i don't think it is half as common with users in general. I would set up an online poll or something like that and asks friends, family etc what they would associate char with then get the results and make a decision based on the results.
How about "letters" as an alternative? Its shorter than "characters" yet more commonly understandable.
Edit: or "signs", to also include punctuation.


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A federal trade panel has found that imports of Chinese solar panels harm the U.S. solar industry.
Wednesday's unanimous vote by the U.S. International Trade Commission means steep tariffs imposed on China by the Obama administration in October will stand. It's the last step in a sweeping trade case that's gone on for more than a year.
A group of U.S. manufacturers complained that China's government is subsidizing companies that are flooding the U.S. market with low-cost products. The Commerce Department agreed, and imposed tariffs last month of up to nearly 250 percent on Chinese companies.
The case has aggravated already tense trade relations with China. It's also caused a rift in the U.S. between manufacturers and solar panel installers, who stand to gain from low-cost products.
— The Associated Press


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|Our Price:
|Cucina Credits:
|220.00 (Whats this?)
Our SKU #07-13152-RED
Brand: Laguiole
More Laguiole products
Manufacturer: Jean Dubost
More from Jean Dubost
UPC / EAN Code: 3219330071520
Tags: Laguiole, French, flatware, knives, bee, Dubost
Average Customer Rating 1.5 Stars:
(1 Reviews)
The Laguiole knife has been crafted in the heart of France for over 200 years. The bumblebee that is found on all of the Laguiole knives is one of the emblems of the area signifying its reliability. The blade is made of high-grade stainless steel, is stamped, ground and then polished with over 25 different manual production stages.
Although the Laguiole region was first known for its folding knife, over time it has increased its offerings to other types of knives and expanded its craftsmanship to include various other pieces of cutlery and flatware as well.
Jean Dubost, an established producer of Laguiole presents here a beautifully crafted 24 piece set of Everyday Flatware which includes 6 each of traditional Laguiole knives, dinner forks, soup spoons, and teaspoons. The handles are finely crafted red acrylic.
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Laguiole Folding Pocket Knife with Horn Handle, Sharpener and Leather Case by Jean Dubost
Laguiole 6 Piece Steak Knife Set with Ivory Acrylic Handles in a Wooden Case by Jean Dubost
Laguiole 6 Piece Steak Knife Set with Black Acrylic Handles in Wooden Case by Jean Dubost
Laguiole 6 Piece Steak Knife Set with Parisian Guinguette Pattern Handles by Jean Dubost
Laguiole 24 Piece Everyday Flatware Set with Black Acrylic Handles by Jean Dubost
Laguiole Folding Pocket Knife with Olive Wood Handle, Sharpener and Leather Case by Jean Dubost
Generated at 2019-11-04 12:43:12 1572892992


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Return Policy
Please note that Dirty Blondes does not refund but we will happily offer store credit for items you wish to return or exchange. In the case of faulty products we will gladly refund the method of payment used. To ensure you have the best online shopping experience possible, we have put together a flexible returns policy to allow you peace of mind.
You will be given store credit for the amount that you paid for your garments, excluding the shipping cost. You can then order your replacement items with your store credit and cover the cost of shipping with Paypal/credit card through the website.
For international returns, your items must be sent back within 14 days of receiving the item. Because of longer shipping times internationally, we do not include shipping time in this 14 day period, so you will have ample time to return your item.
(I.e. you have 14 days from when you receive the product to when you send it back. If a return is sent outside of this time frame, we will use our discretion as to whether we can make an exception in accepting it; however, if we do accept a return that has been sent back outside of that time frame, we will deduct $9 from the store credit issued as a restocking fee.)
Please note that international returns that are not received in their original condition will be held by us until either return postage is paid or another agreement is reached.
Returns must be received in original condition as defined below:
- Unworn
- Unwashed
- Tags still attached
- In its correct bag
If you are unsure if your items can be returned, or for any other inquiries, please email us at firstname.lastname@example.com :)
For refunds on faulties or incorrectly sent products, we refund you via your original method of payment. For refunds that exceed your payment amount (e.g. to reimburse you for the cost of shipping the item back to us), we can only use Paypal for international payments.
Returns are processed within five business days of receiving your items. All returns will be automatically processed for store credit for the value of the return less shipping; if an exchange is desired, you will need to place a new order using that store credit. You will receive an email with details of the store credit once your return is processed.
Please send returns to:
Dirty Blondes
5950 Berkshire Lane Suite 850
Dallas, Tx 75225
It is recommended that you (1) use a traceable delivery method for all returns and (2) insure your delivery for safe return to Dirty Blondes so that you are completely protected if the shipment is lost or damaged in transit. If you choose not to undertake the advised recommendations, you are responsible for loss or damage to the product during shipping.


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The Forex world is constantly evolving and during its weekly trading hours there is a wealth of news a trader must keep on top of if they want to make the most money possible. Indeed, because the market can be affected by a number of dynamics, it is essential they know exactly what's happening at all times in order to avoid any unprofitable deals.
For example, let's assume the US Dollar is trading well against the Great British Pound during the first half of the week. This would be a good time to invest some money and reap the benefits of a positive market condition. However, by Wednesday a series of negative news stories emerge from the UK and affect the country's economic performance. These dynamics then adversely affects how well the two currencies are trading. At this point it's important to know what's just happened because it will influence whether or not someone should cease trading this currency pair for a while or continue.
Knowing the value of each currency based on various internal and external factors is crucial and the reason why FXBrokerSearch.com's Forex news centre is a vital resource. Drawing on a number of resources, our information section provides the latest information and data from which users can refine their trading activity.
Beyond shifts in the currency market itself, FXBrokerSearch.com's new section has been designed to give traders an insight into the best offers and promotions. By monitoring each of our 200+ Forex brokers we're able to quickly tell users about the latest updates and bonuses.
By compiling all this current data into one portal we believe investors will be able to make even more money in the Forex market. Indeed, thanks to our dedicated team of analysts and experts, users can find out the latest market developments as well as the best deals in the industry. Putting all this together should help everyone gain a better understanding of the market, which in turn should give them the ability to make even more money.
As he is sworn in as the 45th U.S. president on Friday, Donald Trump will mark one of the best performances for the American stock market for any presidential transition perio ..
China's economy grew a faster-than-expected 6.8 percent in the fourth quarter, boosted by higher government spending and record bank lending, giving it a tailwind heading ..
Indonesia's anti-corruption agency said on Thursday it was treating the former chief executive of airline PT Garuda Indonesia Tbk (GIAA.JK) as a suspect in a bribery case ..
PARIS/DAVOS, Switzerland (Reuters) - For the last year, Sanofi's chief executive has made clear his quest for deals to help revive the fortunes of France's biggest d ..
Traditional TV networks are following Netflix Inc's (NFLX.O) lead by releasing all new episodes of a series at the same time, a step to win over binge viewers who do not ..
Viacom Inc's Paramount Pictures will receive a $1 billion cash investment from two Chinese film companies, Shanghai Film Group (SFG) and Huahua Media, giving the U.S. stu ..
With monetary policy still modestly accommodative, the U.S. central bank should continue to raise interest rates slowly or risk harm to the recovery the Fed has sought to nurt ..
Shares in Japan's Toshiba Corp extended losses on Friday, weighed down by concern over a potentially bigger-than-expected $6 billion writedown triggered by cost overruns ..
Samsung Electronics Co Ltd said it will announce on Jan. 23 the results of a probe on what caused some Galaxy Note 7 smartphones to catch fire, as the firm seeks to recover fr ..
As part of the agreement, Shanghai Film Group and Huahua Media will finance a combined 25 percent of all Paramount's films for the next three years, with the option to ex ..
Risk Disclosure: fxBrokerSearch.com will not be held liable for any financial loss or damage caused by users acting upon any information contained within this website, not limited to and including: all numerical data, quotes, charts and buy/sell signals. Moreover, please be advised that Forex trading is one of the most volatile investment forms in the world and all trades should be placed with full consideration of the risks and costs.
fxBrokerSearch.com does not support nor encourage the execution of any investments. Trading with a margin is high risk endeavour and not suitable for everyone, therefore, each investor should carefully consider all relevant trading conditions, such as experience, risk and cost, before taking part in any type of trading, including Forex.
While every effort has been made to ensure all our data is as accurate as possible, fxBrokerSearch.com cannot be held responsible for any prices that are not in line with real-time data. Indeed, the currency exchange market is constantly changing and all CFDs (stocks, indexes, futures) and Forex prices are set by market makers.
This means advertised prices may not be accurate and could differ from the actual market conditions. For this reason it is not appropriate to rely on any data presented by fxBrokerSearch.com for the purposes of trading.
Based on these conditions, fxBrokerSearch.com will not be held responsible for any losses incurred through trades conducted in light of data presented on this site.


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Menfolk around the world are growing out their facial hair this month to raise awareness for prostate cancer efforts – a hirsute affair known as Movember.
This is fantastic news for men's health advocates, some of whom participate in a similar effort dubbed No Shave November, but notably less awesome for companies such as razor makers and barbershops that deal in scruff removal. During the month, such businesses have the tricky task of marketing products and services that much of their target audience has sworn not to use.
Gillette is facing the month full on, launching the eMO'gency Styler Tour to offer free mustache fine-tuning in select cities. Outkast rapper André 3000 Benjamin will join the effort in New York City.
The company also is posting mustache photos and maintenance tips on its Facebook page.
BIC, on the other hand, is ignoring Movember, focusing its efforts this year and next on supporting the Wounded Warrior Project instead.
In Los Angeles, Bolt Barbers Monkey House on Melrose Avenue is staying open until 2 a.m. each Thursday through Saturday for the rest of the month and offering evening happy hour deals.
The Art of Shaving, which has boutiques scattered across the Southland, is matching up to $25,000 in Movember donations. Earlier this month, its Barber Spas offered free shaves to registered Movember participants. The brand is using its Movember Web page to market a specially launched comb and grooming book as well a "Keep it Neat!" section of "grooming essentials to help keep your mo' in line."
Market booms for men's cosmetics — but don't call it makeup


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Jacobson's theorem states that If $R$ is a ring, and for every $x\in R$, there exists $n(x)\geq 2$ such that $x^{n(x)}=x$. Then $R$ is commutative.
I wonder if the following stronger assertion(in case $R$ has unity) is true.
Let $R$ be a ring with unity. For every $x$ in $R$, there exists $n(x)\geq 2$ such that $x^{n(x)} = x$. Then, $R$ is embedded in a product(possibly infinite) of fields $F_i$, where each $F_i$ is an algebraic extension of $F_{p_i}$ (prime field of $p_i$ elements).
If this is not true, then I am also interested in counterexample.
Thanks in advance.


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Pauline Patrick (left), Coordinator of the B.S. in Rehabilitation Studies Degree Program, chats with student Morgan Colvin about the new degree.
TU debuts first completely online bachelor's degree in rehabilitation studies
Thomas University students can now earn a Bachelor of Science Degree in Rehabilitation Studies completely online. The new program starts Fall Semester, which begins Wednesday, Aug. 14. TU's program is the only completely online undergraduate degree in rehabilitation in the nation and one of only a few undergraduate degrees in rehabilitation services in the region.
Across the nation, there's an increased need for employees with bachelor's degrees to work as vocational rehabilitation technicians, explained Pauline Patrick, Coordinator for the B.S. in Rehabilitation Studies Degree Program. Technicians working with state Vocational Rehabilitation offices often qualify for programs that will cover the expense of obtaining a master's degree in the field.
The bachelor's degree includes four concentration options: School-to-Work Transitions, Addictions, Gerontology and Criminal Justice.
The School-to-Work Transitions concentration prepares graduates to help people access the workforce after the person with a disability leaves the school setting. Graduates with this concentration will be able to work in a variety of settings, such as case managers, case coordinators, job coaches or direct care.
The Addictions concentration prepares graduates to work with people who struggle with alcohol and drug abuse. Students with this concentration can also take the state exam to become an Associate Licensed Substance Abuse Counselor.
Graduates with the Gerontology concentration will be prepared to work in agencies focusing on people in their older adult years. This concentration provides graduates the skills to work with the elderly population and with an understanding of the issues related to the changing roles and responsibilities older adults.
The Criminal Justice concentration will provide graduates with skills in both rehabilitation and criminal justice. This concentration will enable graduates to pursue jobs as probation officers, in security, with social services agencies, and as guardian ad litems.
The BS in Rehabilitation Studies is open to students who already hold an associate degree or to students who hold no degree.
"There's such a need for technicians," Patrick said. "Mental health, vocational rehabilitation, childcare agencies – they all need people who have bachelor's degrees. This program is a way for these agencies to gain access to qualified employees and then to train their employees in the skill sets they need. From there, those employees can advance academically to the master's degree level."
Students completing the bachelor's degree program at TU will have advanced standing if they choose to enroll in TU's Master of Science in Rehabilitation Counseling degree program. Students with advanced standing are able to exempt nine hours of classes in the master's degree program.
Because of the increased demand for employees in vocational rehabilitation, TU now offers advanced standing status for the master's degree program to non-TU graduates who already hold a bachelor's degree in rehabilitation services or rehabilitation counseling.
TU has offered the Master of Science in Rehabilitation Counseling since 1999. Originally a hybrid program that contained both in-person and online courses, the program moved to a completely online format three years ago. The MS program's enrollment has grown from 14 students in 1999-2000 to 106 in 2012-13.
For more information about TU's bachelor's degree in Rehabilitation Studies or master's degree in Rehabilitation Counseling, visit www.thomasu.edu.


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WESTLAND, Mich., July 15 (UPI) -- A Michigan sheriff's deputy said he pulled over a vehicle he spotted running through red lights and ended up delivering a baby.
Wayne County Sheriff's Sgt. Brian Glatfelter said he saw the sport-utility vehicle speed through several red lights late Saturday in Westland and he soon discovered a female passenger in the vehicle was in labor, the Detroit Free Press reported Monday.
Glatfelter said he called emergency medical services and grabbed a first aid kit and gloves for himself and the driver, the baby's father.
"I told him, 'We're having this baby right here,'" Glatfelter said. "I was just trying to snap him out of it."
Glatfelter said "nature took its course" and the baby was born before paramedics arrived.
"It kind of felt like when I was in the delivery room with my own kids. I was high-fiving the dad. The mom did all the work. I was just the guide," he said.
Police said the mother and newborn, whose names were not released, were doing well at Oakwood Hospital.


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Now as a news story in Nature put it,
It has been a rough couple of years for the Global Fund to Fight AIDS, Tuberculosis and Malaria, the world's largest funder of international health programmes. Since its creation in 2002, the organization, based in Geneva, Switzerland, has channelled US$24.7 billion to delivering disease-control measures such as drugs, diagnostics and bed nets, saving millions of lives. But the global financial crisis has hit the fund hard, and its troubles mounted in 2011 when allegations of corruption among its grant recipients tarnished its reputation and alarmed donors.The Nature news story suggested that the troubles of the Fund all seemed so unfair. After all,
Last week, the Global Fund tried to move on, announcing a new leader and unveiling major changes to its funding programme.
the fraud allegations, ... [were] largely rehashed audits already made public by the fund itself. A retrospective audit published in July this year suggests that the allegations may have been overblown. It found that, in a sample of grants worth $3.8 billion that were awarded from 2005 to 2012 in 27 countries, just 0.5% of grant funding was lost to outright fraud. Experts say that figure is not exceptional for funding programmes in poor nations that often struggle with corruption.Yet the Nature story suggested that the Fund's intrepid new later "could signal a fresh start, and has been broadly welcomed," leaving the impression that all things may turn out well.
Firing the Inspector General
However, the Nature story left out one nagging detail. At the same time the Fund board announced the appointment of Dr Mark Dybul as its new director, it also announced that it had fired the Fund's Inspector General. A report in the Financial Times only included,
It also dismissed John Parsons, its inspector general. Some directors believed Mr Parsons had been too outspoken in conducting public audits that sparked criticism of relatively small amounts of mismanagement and corruption.The impression left was that Mr Parson was mainly guilty of rocking the boat.
The New York Times version, which started by recounting the hiring of Dr Dybul, also made it sound that Mr Parsons was generating too much bad publicity,
The fund also dismissed its inspector general, John Parsons, on Thursday, citing unsatisfactory work.The AP version also cited the Board's accusation that Mr Parson's performance was "unsatisfactory," but included,
Mr. Parsons and Dr. Kazatchkine had privately clashed. Mr. Parsons's teams aggressively pursued theft and fraud, and found it in Mali, Mauritania and elsewhere. But the total amount stolen — $10 million to $20 million — was relatively small, and aides to Dr. Kazatchkine said the fund cut off those countries and sought to retrieve the money. The aides claimed that Mr. Parsons, who reported only to the board, went to news outlets and left the impression that the fund was covering up rampant theft.
The fuss scared off some donor countries....
The inspector general's office is supposed to function independently. It was created in 2005 at the urging of the fund's biggest donor, the United States, which has contributed $7.3 billion to date.
The board held a contentious closed-door session with Parsons on Wednesday then deliberated into the night after he stormed out.
The board chairman, Simon Bland, and the head of its audit committee, Graham Joscelyne, each said they were unconcerned whether U.S. lawmakers might perceive the firing as an infringement on the office. Joscelyne would not elaborate on what Parsons did wrong but cited several reviews of him that were not disclosed.
In its latest 6-month progress report, Parsons' office said it had a growing caseload of 142 active investigations, up more than 70 percent from just two years ago.
Summary and Comment
We posted about the allegations of corruption at the Global Fund here and here in 2011. At that time the scope of the problem was unclear. Now, at least according to the latest news report, it still is not clear. On one hand, maybe no more than 0.5% of the budget was compromised. On the other hand, would that caseload of 142 active investigations reveal more?
Even less clear is the reason that Investigator General Parsons was fired. The Board did not clarify what about his performance was unsatisfactory. The AP report implies that doing too little was not the issue. Most disturbing is lack of any mention of a possible replacement.
As we mentioned previously, the authoritative 2006 Global Corruption Report from Transparency International stated that corruption is a major global health problem. Furthermore, Transparency International's IACC (International Anti-Corruption Conference) in Brasilia just wrapped up. It's final declaration included,
We call on leaders everywhere to embrace not only transparency in public life but a culture of transparency leading to a participatory society in which leaders are accountable.
We call on the anti-corruption movement to support and protect the activists, whistleblowers and journalists who speak out against corruption, often at great risk.
It is up to all of us in government, business and society to embrace transparency so that it ensures full participation of all people, bringing us together to send a clear message: We are watching those who act with impunity and we will not let them get away with it.
Yet, corruption as a global health problem is still mostly ignored. In particular, global health aid programs almost never include pro-active measures to address corruption. In this case, the Global Fund, the world's largest source of such aid, was initially pushed into defensively addressing corruption, but now seems not to be so transparent about the problem. In my humble opinion, unless more transparency soon becomes evident, donors may continue to find reasons not to support the fund.
So the leaders of the Global Fund might want to consider becoming more transparent, and making some assurances that they are not out to get whistleblowers, including their own internal watchdogs. At this point a more pro-active approach might be too much to ask for.


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NBA 2K14 is a basketball simulation game that makes its PS4 debut with ultra-realistic character models and animations, updated controls, the debut of Euroleague basketball, a soundtrack hand-picked by LeBron James, and the resurrection of the Crews mode. Pro Stick controls offer gamers command over their dribbling, defence, and shot type, with players now executing no-look passes and circus shots, and defenders blocking dunks and diving on the floor for loose balls, while the MyPlayer career mode offers improved teammate AI and rewards for playing stout defence.
- Visual Concepts
- 2K Games
Release Date(s):
- 29 November, 2013
PEGI Rating:
- 3+
- Official Site(s):
- 1-4
Online Player(s):
- 2-10
Online Play:
- Optional
Technical Information
Required Disk Space:
- 38.9GB Minimum
Supported Video Output:
- 1080p
Game Format:
- Blu-ray Disk
DualShock Compatible:
- DualShock 4
Average Playing Time:
- 67 Hours
Sound Engine:
- DTS Digital Surround
- Dolby Digital
Remote Play:
- Supported
- Eco-Motion
'NBA 2k14' on the PlayStation 4 is a basketball video game that was developed by Visual Concepts and published by 2K Sports.
The NBA 2K series developed by Visual Concepts has always ranked as one of the must buy sporting games of the year, every year that they release. Published by 2K Sports, this series has gone on to win over the love of the entire basketball fanbase. Coming off of the semi lukewarm release of NBA 2K13, the team needed to really hit one out of the park with their 2014 entry. Thankfully we can say that the developers seemed to do just that. 'NBA 2K14' for the PS4 may just be one of the best sport based video games to ever hit the shelves.
Hit the court and prove yourself.
Turning on 'NBA 2K14' for the first time we were immediately hit with an awesome introductory video showcasing the new graphics and gameplay behind the title. Derrick Rose crosses over some scrub while LeBron James soars in for a huge dunk. The players look like realistic representations of themselves, even down to the end of the bench guys we end up playing as when we are bored. Our first impressive via the rendered video was one of hope. This game looked good.
Once you make it to the main menu you will have to deal with picking where you want to start your actual basketball adventure. 2K Sports gave fans many different options to mess around with upon starting out. You can dive straight into exhibition basketball in either local or online capacity or you can go to one of the special game modes. Let's break down a few of the different game modes that make this title so much fun and sure to be long lived in your rotation.
MyPlayer Mode
Perhaps the most revolutionary game mode to come out for a sports title in recent years, MyPlayer puts you into the shoes of an aspiring baller. You get to create a character and customize him down to his looks, age, and where he came up from in college. From there you will be thrown into a pretty simple storyline where you are given a rival who challenges you to push yourself at various times through your career. You'll go through training and then hit the live draft night where you hopefully land on a team that needs what you have to offer.
From there MyPlayer mode plays exceedingly well. Depending on your position, where you were drafted, and the other players on the team your playing time will fluctuate. My point guard landed on the Utah Jazz. With only Trey Burke ahead of me it wasn't long until I was earning consistent minutes as the 6th Man. By the midway point of the season I had cracked the starting rotation. The better you play, the more you can upgrade your stats.
There are also moments of roleplaying involved as well. There are rendered cutscenes that involve you talking to your agent, beefing with other players, or trying to land a big endorsement. Your career is in your own hands and 2K Sports does a fantastic job of making you feel like you are in control. Some of this game mode starts to get repetitive but that won't sink in until you've at least played through a season or two.
If you love basketball as a simulation more than an arcade like experience then you should give the MyGM mode a shot. In 'NBA 2k14' you can put on the pressed suit and take over one of the available franchises in the NBA as a General Manager. From there you will be tasked with catering to your advertisers, answering to the team owner, and finding ways to get wins. Much like the MyPlayer mode, there are roleplaying aspects to consider. You will be given tasks and duties that allocate you points and warmed up relationships with your boss. Guide your team to a championship from the box seats instead of on the court.
If you want an old school team management game then head on over to the Franchise mode. Here you can sign up for a team to take over and then lead them forward. You'll play all of the positions, make all of the trades, and play much like you've played in years past. It is a classic mode that will give players a great change of pace when the aforementioned modes get a little too repetitious.
Outside of those big modes there is an online multiplayer aspect that some players will find interesting. You can take your MyPlayer character online and play on the streets. You'll wander in what is a boxed in court, looking to play a pick up game with other players. It's glitchy and hard to get on when the servers are acting funky, but it is still rewarding to test your skills in this less than refined game mode. If you can get a few friends to crew up with you then you'll probably have a more enjoyable time.
On the whole we found that 'NBA 2K14' gave us everything we wanted and more while on the court. Shooting with the control stick feels as tight and natural as it possibly could. Hitting open treys with Klay Thompson feels just as good as it looks. Getting a breakaway dunk with a guy like LeBron gives you the chance to really flex your different dunking moves. The whole game feels and flows so smoothly that you'll quickly find a rhythm, while never betraying the actual simulation aspect of the game.
At the end of the day we found that 'NBA 2K14' on the PlayStation 4 was one of the best basketball games that we've ever played. From the gorgeous graphics all the way to the depth in the various game modes, we couldn't have asked for more. There are tons of smaller moments in the game that will make players smile that we couldn't list them all in this review.


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CHARLESTON, S.C. – For 20 minutes, the fans of VCU men's basketball saw just how good the new faces for the Rams could be. Unfortunately, the game is 40 minutes and the second half was what doomed the Black & Gold on Friday evening.
Seeking their fourth straight win against an ACC foe, the Rams held a lead for majority of the contest, but a 50-point second half by Georgia Tech proved too much as the Yellowjackets came away with a 73-60 victory in the second round of the DirecTV Charleston Classic.
"We've talked so much about committing to every play and really playing disciplined and I'm proud of the way we did that in the first half," Head Coach Shaka Smart said. "We just didn't do that in the second half and give credit to Georgia Tech for making us pay. Everyone in this program will learn from tonight and we'll focus on getting better for the next time we step on the court."
Senior Bradford Burgess led the way for the second straight game for the Rams, scoring 17 points and grabbing five rebounds. Junior Troy Daniels (pictured, left) came off the bench to chip in 13 points on 4-of-7 shooting, along with four rebounds.
Glen Rice, Jr. led five Yellowjackets in double-scoring with 19 points, 15 of which came in the second half. Brandon Reed had 13 points and six rebounds, while Daniel Miller added 10 points, eight rebounds and three blocks for Georgia Tech.
"We do all these things in practice every day and talk about executing the formula, but we have to focus on it for 40 minutes," Daniels said. "We can't expect to get away with only playing half the game. If we're going to win, we have to go get it, we can't wait for teams to give it to us, but that won't happen."
The Yellowjackets came out of the gates firing and quickly found themselves with an 8-2 lead after a jumper from Pierre Jordan with 15:27 to play. Enter HAVOC.
Over the next seven minutes, VCU would force seven turnovers and connected on four three-pointers en route to a 21-3 run, which gave the Black & Gold a 23-10 cushion with 8:22 remaining in the first half. Georgia Tech would chip away at the lead before Burgess drilled a three-pointer with under a minute to play and send VCU into the locker room with a 31-23 lead.
The teams traded baskets to start the second half, but Rice, Jr. scored eight straight points to ignite a 20-4 spurt that gave the Yellowjackets a 51-42 advantage.
Georgia Tech would push their lead to as much as 13 before Burgess and Daniels hit back-to-back three-pointers, but that would be as close as they got as the Ramblin' Wreck held on to secure the 73-60 victory.
VCU forced 16 Georgia Tech turnovers and held them to just 29.4 percent from beyond the arc, but a 61.3 percent shooting effort from the field in the second half was too much for the Rams to overcome.
The Black & Gold will now take on Western Kentucky on Sunday afternoon at 12 p.m. in their final game of the 2011 Charleston Classic.


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Uh Oh! Terence
I'm totally open to answering questions so fire away!
Thanks for the nice compliments ev'body, and obrigada DrRox I'm totally open to answering questions so fire away! ...and Terence was totally set up on the Bonnie Hunt show. They had originally said I would walk out first, then changed it at the last minute so that he went out first, which led me to believe she wanted a minute alone with him. So I paused at the door which is why it closed before me. I don't think he even realized what was going on behind him. Lame cheap shot by Bonnie IMO PS I love that family's blog from Disneyland... we had the best time with Aja & Ty and Mark (not Bill!)... perfect pick-me-up after getting eliminated
...y DerekCL, un gusto conocerte - yo vivi en Santiago un rato asi q Chile para mi es un lugar muy especial... And that's a very cute photo and quote - thanks
Haha... Pedaler, you think us going on the soccer field was psycho?! I put my hands in bird poop!! Terence wanted to get ice cream when we were lost in Brazil!! The soccer field was amateur psycho-ness... at least in that case there were red & yellow flags... but the bird cage??
Terrance & Sarah
DerekCL, I'm glad to say hi to folks in Chile - especially since I lived there a bit! Send me a private message with where I should send the note to. Thanks everybody! I really really appreciate the support. I can only imagine what'd happen if I posted on sucks.... some of them hate me!!!
Derek...you can send a message by going here:http://forum.realityfanforum.com/index.php?action=pmCreate a new message by sending it to the persons username
I don't think anyone will object if you want to post the forum address here though, we want to make it easy for Sarah!
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