text:
We are passionate about delivering exceptional consumer experiences. By offering a complete suite of real estate services, we ensure that we meet our consumers' every need. From sales and rentals, retail and commercial, to mortgage, new development marketing, property management and title insurance, we have experts in every field to guide you skillfully from beginning to the end of your real estate journey.
The Founder
Pavel Stepanov
Pavel made his first entrepreneurial move when he decided to pursue real estate as a career after earning his law degree from Seattle University School of Law. After several years as an independent broker, he opened his brokerage Nexus Realty in the fall of 2015 in Kirkland, WA . When he saw how the industry can be changed with more innovative approach, he developed his own business model that allows agents to be more productive, collaborative and efficient.
Pavel believes in effective and efficient representation of sellers and buyers and great customer service. That's why Nexus prides itself on providing VIP selling experience to every one of its clients.
With an emphasis on culture and new technology, Pavel and his team are always looking for new ways to help agents work better and smarter.


text:
The Forest Moon of Endor is usually just referred to as simply Endor but actually, Endor is a large gas giant which you don't see. The Forest Moon of Endor is where the shield generator for the second generation Death star's of the Galactic Empire is located. Only by destroying the shield generator can a second team lauch an attack directly on the Death Star.
The planet is a lush and fertile land which is predominately forest with a few desert areas. The planet appeared in three films, the other films being Battle for Endor and Caravan of Courage but those two films were nowhere near as successful as Return of the Jedi. The planet also featured in the cartoon series Ewoks.
The Empire chose the moon of Endor because it is wooded and that there aren't any native intelligent life forms, the only life forms are the Ewoks, small furry creatures. The Ewoks are as hated as Jar Jar Binks and are blamed for the second half of the film being a let down.
On the planet are Imperial Scouts, similar to Stormtroopers but they have a different mask and weapon. The Scouts are experts at riding bikes which zip through the forest.
The shield generator is a giant radar dish that protects both the planet and the Death Star from outside interference. The management of the first Death Star such as Grand Moff Tarkin felt that one wasn't needed. Tarkin wasn't aware that Galen Erso, a lead engineer on the project had inserted the weakness into the design.
When they landed on the planet, they were discovered by Imperial scouts and the group ended up being split into different groups. Princess Leia befriended Wicket, an Ewok who took her back to his home. The other members of the group got caught up in a net and taken to the Ewok village to be eaten but was saved by Princess Leia and C-3PO pretending to be some sort of God on account of his yellow shell.
The main entrance was too heavily guarded so the team launched a raid on the back entrance to the base which they believed was not heavily guarded. Palpatine envisaged the battle and expected what might happen although he didn't figure on the bravery of the Ewoks. The entrance looked empty but it was a ruse by the Imperial forces to capture the rebels. The Ewoks started the ensuing battle. Once the shield generator was blown up, the battle up in space started.
The Rebel Alliance fleet arrived at the Moon of Endor but because the shield was still up, there was a stand-off until the shield went down.
The scenes for the moon of Endor were filmed in the Redwood National Park, California, an area in the north of the state close to Oregon. The park is famous for its tall trees. The area was also used for the scenes in the two Ewok movies that followed after Star Wars VI - Return of the Jedi
Copyright: Lucasfilm
There's no register feature and no need to give an email address if you don't need to. All messages will be reviewed before being displayed. Comments may be merged or altered slightly such as if an email address is given in the main body of the comment.
You can decline to give a name which if that is the case, the comment will be attributed to a random star. A name is preferred even if its a random made up one by yourself.

subset: commoncrawl


text:
Mark Chapman to conduct FA Cup second round draw with former striker Mark Bright and ….?
The FA Cup 2019/20 second round draw will take place this evening (11th Nov), live on BBC Two. The draw will be held at Oaklands Park, the home ground of Chichester City – the lowest-ranked club left in the competition…. Read more
The running order for this week's edition of Match of the Day is as follows: 1. Leicester City v Arsenal; 2. Burnely v West Ham United; 3. Chelsea v Crystal Palace; 4. Southampton v Everton. 5. Newcastle United v Bournemouth;… Read more


text:
Post your reviews & opinions for QMobile mobile set Noir W35 .
- Mobile Brands
Latest: vivo U20Samsung Galaxy A51Infinix S5 LiteRealme C2 3GB 32GBRealme C2 32GBRealme C2 64GBHuawei Y9s 2019Vivo Y3 4GB+64GBvivo Y3 StandardInfinix Smart 4vivo S5Xiaomi Mi Note 10 ProXiaomi Redmi Note 8Tvivo Y5svivo X30 Pro
Post your reviews & opinion about QMobile Noir W35
Opinions & Reviews posting rules
- Please no foul language
- Be polite and use common sense
- Expressions of hatred based on race/ethnicity, sex, sexual orientation, disability, and religion are strictly prohibited
- No commercial advertising
- Be first to give honest reviews and win free mobile every month via Lucky Draw! You must have given honest reviews on at least 10 different mobiles in a month to get free mobile via Lucky Draw.
- If you want to sell your QMobile Noir W35, follow Sell Used QMobile Noir W35
- Share SMS Messages
- Comments are approved manually. If you don't follow the above rules, your post will be never approved and your IP will get banned.
More Info About QMobile Noir W35
QMobile Noir W35 Prices in Pakistan
Search by Network
Search by Camera
Search by Feature
Search by OS
Latest Mobile Reviews
Such a valuable specifications am going to buy this one Samsung thanks
Mehtab November 13, 2019
6gb ram wala phone kam say kam rate wala chya
Muhammad Akram November 13, 2019
is this a good specification o r someone specification? and GHZ 2.0 o
Babar Shahzad Waseem November 13, 2019
Amazing mobile with very low price and affordable.main camera is also
Aamir usman November 13, 2019
I like infinix seats because they have low price then others
Luqman khan afridi November 12, 2019
Mera Nokia 303 kese update hoga and settings se bhi nhi hota he kuch d
Msajan November 11, 2019
This mobile is best with specs and shape
syed bilal haider November 11, 2019
Me too much like infinix s5 and we want earlist time
Muhammad Farhan November 11, 2019
I need vivo y12
Ammar Ali November 11, 2019
Realme 5 is amazing.
Ramzan abid November 11, 2019


text:
For customization, consultation & customer support, call: 1.800.872.4547
IKARPC-07A-A9 7" Fanless Vehicle Computer
- 7" Sunlight Readable TFT LCD with Projected Capacitive Touchscreen
- Freescale™ i.MX 6 Cortex™-A9 (Quad-core, 1.0 GHz) Processor
- On Board 1 GB SDRAM
- On Board 8 GB iNAND Flash
- Built-in HSUPA/GPRS/GSM, Wi-Fi and Bluetooth
- Built-in GPS Receiver
- Supports On-Board Diagnostics: one CAN 2.0B or OBD-II
- Supports 1 x RS-232 COM Port, 2 x USB 2.0, 1 x SIM Slot
The IKARPC-07A-A9 is a Fan-less Touch Panel vehicle PC with a 7" display and a Projected capacitive touch screen. The Freescale i.MX 6 Cortex-A9 (quad-core, 1.0 GHz) processor and 1GB SDRAM on-board memory are standard. There is also support for an SD card for up to 32 GB, on-board 8GB iNAND flash and on-board Wi-Fi 802.11a/b/g/n. There is also bluetooth 4.0 + HS and on board GPS. The 24-pin connector I/O consists of one audio line-out, one audio line-in, one RS-232 and a 4-bit digital I/O (2-bit input, 2-bit output). The 20-pin connector I/O has one 10/100 LAN, one OBD-II/CAN bus and a USB 2.0. The IKARPC-07A-A9 also has two USB 2.0 ports, one GPS, one WWAN and a full-size PCIe Mini for an mSATA module. A 5-megapixel CMOS camera is also standard on this Touch Panel. The operating shock is of half-sine wave shock 5G, 11ms, 3 shocks per axis and power is supplied by a cigarette lighter power cable delivering 9V~30V DC.
Base Configurations
- 7" 1024 x 600 TFT LCD Projected Capacitive Touch Screen, 500 nits Sunlight Readable
- Freescale™ i.MX 6 Cortex™-A9 (Quad-core, 1.0 GHz) Processor
- 1GB Memory On-board
- On Board 8 GB iNAND Flash
- 1 x 10/100 Ethernet
- 2 x USB2.0 Port
- 1 x OBD-II or CAN-Bus (DB9), 1 x RS-232(DB9)
- 4-bit Digital I/O
- 1 x SIM Slot, 1 x SD Card Slot, 1 x Full-size PCIe Mini
- On Board GPS
- Built-in HSUPA/GPRS/GSM, Wi-Fi and Bluetooth
- Built-in Camera, Speaker and Mic
- 9~36VDC Power Input


text:
Liverpool have lined-up a summer swoop for Real Madrid youngster Cristian Benavente according to reports in Spain.
According to Spanish press Elgoldigital, Liverpool have offered €10m for Real Madrid youngster Cristian Benavente.
The Peruvian international joined the Real Madrid youth system aged eight, and came through the ranks as a promising attacking midfielder.
During the 2012-13 season, the 19-year-old was called-up momentarily to the Real Madrid Castilla squad before finishing as top goalscorer for the Juvenil A team – netting 18 goals throughout the season.
This season, he has been a permanent fixture in the Castilla side, though he has yet to break through to the Real Madrid first-team squad.
It has been reported that Benavente was close to leaving the club during the January transfer window, but the club decided to prevent his exit as they still see a future for him in the Spanish capital.
Liverpool, however, are reportedly willing to test Real Madrid's resolve once more as the Reds have made an offer for his services.
Boss Brendan Rodgers has bought a number of talented youngsters to Merseyside over the last few years, and Cristian Benavente's style in play may draw comparisons with that of Brazilian playmaker Philippe Coutinho.
The former Inter Milan star has been a major hit in the Premier League, and his 1.71m height is very similar to that of Benavente's 1.72m stature which bodes well for the Real Madrid star's intentions should he move to the Premier League.
The Spanish site Elgoldigital go on to say that Real Madrid would be willing to sell the player at the right price given his lack of first-team opportunities, before adding that there is a very good chance of him becoming a Liverpool player during the summer.
Have something to tell us about this article?


text:
You can meet your financial obligations, be a resource for people and causes you care about, and still have fun by expanding your financial vocabulary to include three little words—Save, Share, and Spend. Whatever your income, your money can be a tool rather than an obstacle to achieving your goals when you apply these three little words to your personal budget.
The saving process is practically painless: brown-bag your lunch twice a week or swap your sodas for ice water, for example, and set that money aside. By saving just $10 a week, at the end of the year you'll have a balance of $520—plus interest, if you've put your money in the bank. As a buffer against unexpected expenses or as a means of achieving larger goals, saving money makes cents.
Even small donations can combine to make a big difference to organizations or individuals. Donate to your local crisis center or Hospice program; give generously to public radio and television stations; support your local lemonade stand or bake sale. You can share with someone you know or have never met, someone who lives on your street or the other side of the world. Share your time by volunteering at a local school or animal shelter, or spend an afternoon with a nursing home resident. Remember, by extending yourself to others you're paying it forward; you never know when you may be the one in need.
Learning to live within your means is a valuable lesson that some people learn only after painful experience with debt. Credit cards and lines of credit suggest unlimited funds, and the temptation to live large is strong. Use the tools available to you to moderate and prioritize your spending. Online financial management programs work for some, others prefer to budget using a ledger book, while mason jars and envelopes help some people to distinguish between discretionary income and designated funds. Whatever method you choose, make sure your wants and needs are clearly differentiated, and then spend accordingly.
By establishing goals and parameters for spending, saving, and sharing, you can control your income instead of being managed by your money. If time is money, live well and spend wisely!
Tell us other ways you live well and spend wisely, we'd love to hear them in the comment box below.


text:
Universal Credit – information from DWP at 18 December 2017
Universal Credit replaces legacy payments with a single monthly payment – merging six benefits into one. It ensures people are better off in work by gradually reducing the benefit payment as earnings increase, so claimants will not lose all their benefits at once, as they would in the old system.
People are moving into work faster and staying in work for longer under Universal Credit. Universal Credit claimants are more likely to be in work within six months than compared to claimants in similar circumstances on the old system. When fully rolled out, Universal Credit is expected to boost employment by around 250,000 – this equates to an average of nearly 400 jobs in every constituency in the UK.
Universal Credit is performing well: the vast majority of claimants now receive their first payment on time. Uptake of advances has increased and they are providing support to claimants in the first few weeks of their claim. We are introducing Universal Credit gradually. Of the total number of households that will eventually move onto Universal Credit, 9% are currently receiving it and this will increase to 12% by February 2018.
As we roll out Universal Credit, we are constantly improving how the system works. The recent announcements offer a balanced package of improvements which puts more money into claimants' hands earlier and addresses all of the issues claimants face at the beginning of their claim.
Abolishing waiting days
Much comment has focused on the initial seven 'waiting days'. From February 2018, we are removing the seven-day waiting period for new Universal Credit claimants, reducing the length of time claimants might wait to receive their first full payment.
Increasing advances
In Universal Credit claimants are entitled to an advance of up to 50% of the first month's payment – with the following six months' payments adjusted to account for this.
From January 2018, we will be changing the system so that new Universal Credit claimants will be offered an advance of up to 100%. In practice, this means that new claimants in December can already receive an advance of up to 50% of their overall entitlement, and may receive a second advance to take it up to 100% in the New Year. Taken with the first payment, this means that claimants in need could receive nearly double the money they would usually get.
We will also be making all payments of advances recoverable over 12 months – if this is what claimants want, regardless of the level of the advance claimed. In addition, from spring next year, we will be making it possible to apply for an advance online – further increasing accessibility for those who need it.
It is worth noting that a self-service advance will be made available from spring 2018, where claimants can request an advance from their online account.
Support with housing costs
Nearly all of the most vulnerable claimants currently receive Housing Benefit. So claimants who were previously receiving Housing Benefit will receive a transitional payment – an extra two weeks support worth on average £233 per claimant – when they move to Universal Credit. This will be unrecoverable, automatic and received early in the first assessment period.
Alternative Payment Arrangements for Landlords
From December 2017, new guidance will be issued to staff to ensure that claimants in the Private Rented Sector, who have managed payments to landlords for their legacy Housing Benefit, are offered this option when they join Universal Credit, provided the relevant criteria continue to be met. This gives additional continuity to claimants when they join Universal Credit.
Temporary accommodation housing support
Currently local authorities see a funding shortage when they place people into temporary and emergency accommodation as they could only recoup around 50% of the cost from Universal Credit. This housing support will be increased to 80% of their expenditure on temporary accommodation.
Providing budgeting help
Finally, those claimants who have difficulty managing their finances can currently qualify for help under the Universal Support scheme, delivered by Local Authorities. We are also exploring with Citizen's Advice the scope for greater collaborative working to help claimants locally as they move to Universal Credit, and hope to be able to offer an update on this in due course.
Helping claimants progress in work
In addition to these measures, the Government has allocated £8m over four years to conduct a suite of tests and trials to support development of the evidence about what works to help people progress in work. This includes women whom are returning to work and those whom are in insecure work.
Comprehensive support
This is a comprehensive and wide-ranging package worth £1.5 billion. It is significantly more generous than reducing the UC payment to one month. In terms of cash flow, our package of reforms mean that under Universal Credit, by the time of their first payment, a single claimant aged over 25 receiving housing support in the private rented sector can receive just over £1200, including their advance. By contrast, the equivalent claimant in JSA would receive just £700.
As you may be aware, the Scottish Government have powers to introduce their own flexibilities in certain areas of Universal Credit. We will work closely with the Scottish Government as we take these measures forward.
We must not forget that the support we give people is about more than just money. It is about the help we give people to get into work, to stay in work, and stand on their own two feet. That is what Universal Credit is about – and it will change our welfare system for the better.
Please find attached below a link to the updated Universal Credit Full Service roll out dates
Freephone Numbers
Secretary of State David Gauke announced in October that DWP would introduce Freephone numbers to replace its existing customer 0345 numbers by the end of the calendar year. Freephone numbers for Universal Credit were introduced on 29 November.
Benefit Enquiry Line
0345 608 8545
0800 169 0310
Jobcentre Enquiry Line
0345 604 3719
0800 169 0190
Social Fund enquiries
0345 603 6967
0800 169 0140
PIP Enquiries
0345 850 3322
0800 121 4433
DLA Adult and Child
0345 712 3456
0800 121 4600
One single 0800 number will replace the two existing 0345 numbers for IIDB
0345 758 5433
0345 603 1358
0800 121 8379
Maternity Allowance
0800 169 0283
Nino Allocation Unit
0800 141 2075


text:
Weeping willow
The young weeping willow tree we planted by a natural pond in our garden has become rather sick. In early summer some of its leaves go yellow and spotty and drop off. Later in the summer it seems to recover, and by the autumn all seems well, although the tree's general growth is rather more angular and less beautiful than it should be, I feel. I have loved weeping willows since my childhood – for me it is a "must have" tree, and since we have the pond it seems the most natural thing to grow. What can we do to improve its general health?
Marcia Hughes, via email
From your description it is clear that your tree is suffering from a fungal disease known as willow anthracnose, something that is almost impossible to cure. When I investigated this problem in the past, I was advised that treatment with a fungicide (even if your tree is possibly small enough to spray), is unlikely to be of any use in controlling the disease since the fungus (Marssonina salicicola) overwinters in scabby lesions on the damaged shoots and very probably in the fallen leaves around the tree.
If the leaf-fall becomes too irritating and the tree becomes an eyesore you may decide to cut your losses while it is young and even start again with a new one. There are some cultivars that are more resistant than others to willow anthracnose, and I would suggest you go to seek them out at a specialist tree nursery where they are used to dealing with mouthfuls of repetitive Latin. You should avoid, for example, Salix x sepulcralis var. chrysocoma (which is probably the variety you have) and instead seek out Salix x sepulcralis var. sepulcralis or Salix babylonica var. pekinensis 'Pendula', both of which are far less likely to succumb.
Euphorbia mellifera
For several years we were really pleased with the success of our Euphorbia mellifera, which grew to 6ft at the corner of our terrace. The two cold winters of 2011 and 2012 took their toll and we thought for a while it would die. However, fed and rained on, it seemed to rally last summer, but it has never grown back to its original magnificent height. Is there anything we can do?
Marie Colby, via email
Euphorbia mellifera is the loftiest of the evergreen/shrubby euphorbias, but as you have said, it does take a bit of a hammering during prolonged cold spells, "wilting" alarmingly when frosted – although not generally killed. For those who don't know this lovely and impressive plant, I should mention that the additional buzz you get by giving it the large amount of space that it needs – looking best, I think, all on its own with the shelter of a sunny wall behind it – is the strong honey scent of its numerous and huge late-spring/early-summer flowers.
Sadly, this euphorbia, like others of its tribe, tends to burn itself out and thus has a relatively short life, and it sounds to me as if yours might have had its best years. I'm presuming that last summer it made a lot of new growth from close to ground level, some of which will be rather skinny and lax. If I were you I would remove quite a lot of this since it won't flower anyway and also cut one or two much-branched older stems. Take care not to let the white sap get on your skin, since it is known to be an irritant. Thus pared down, your plant may look and behave better this year than last, and you have another season in which to search the garden for its seedlings, since there are bound to be some around. Pot up one or two in readiness for the inevitable day when you will have to dig this plant out and start again.
Mother's Day hydrangeas
My children gave me a blue flowering hydrangea on Mother's Day. The wee card included says it is an indoor plant. Is this true? Will I not be able to plant it outside? If I do, would it need to come back in next winter? The flowers kept collapsing/wilting, so I put it in a basin of water. I now see the card says to keep it moist, but I should avoid overwatering "at all times". Oh, dear!
Mary Arkless, Aberdeen
I hope this response doesn't come too late to save this glorious but quite possibly ill-starred hydrangea, definitely an outdoor plant. I have, in my time, seen numerous casualties of this sort: wizened little scrappits in plastic pots of desiccated multipurpose compost reluctantly abandoned after many a dinner party/birthday/Mother's Day, et cetera. I have even on occasion seen several horticultural relics stacked outside the back doors of particularly popular/sociable people, whose non-gardening guests/relations assume that they would prefer to be given something with roots on, rather than just a bunch of tulips. (Wrong, very wrong: posh flowers are always gratefully received – so many of us can't bear to pick the ones that we grow in our gardens… but sorry, I digress).
The problem with what I rather dismissively call "florist's" hydrangeas is that they have been elaborately forced into blooming at the wrong time, all emphasis put on flower rather than root development. Their physiological clocks are therefore all at sixes and sevens, and the considerable effort and patience needed to get them back in the right time zone is quite reasonably considered by most of us to be a horticultural challenge too far. What you should do with these exotic things is, as the label suggests, keep their roots just moist while they bloom. In due course, remove the faded flowers, cutting back the stems to a pair of leaves.
After this the plants have to be kept just ticking over, somewhere light and really cool – they hate centrally heated conditions – until mid-May or thereabouts. They can be potted on into a larger pot of something suitable (50/50 loam-based John Innes No 3 and multipurpose compost) and put outside in a fairly shady place for the hottest part of the summer while they recover their composure, growing leafy and even hopefully making a few new stems. Regular watering is important. You can get them into the ground in the autumn and they will have every chance of winter survival and may even flower a little the following summer. The next spring (my goodness, this is beginning to sound like a real marathon… it is, but I have done myself, it so I know it works) they can be properly pruned and thenceforth should go onwards and upwards. Remember that since your flowers were originally blue, you should treat the plant with Hydrangea Colourant (from Vitax) to keep them that way.
Alternatively, bin the poor thing and have a kind but firm word with your children.
A weedy driveway
James and Sarah (by email, no surname) want to know whether they can restore a worn weed-infested driveway in their garden by simply topping it up with a thick layer of new gravel or, they ask, should they weed it first.
The mere idea of weeding a drive by hand is enough to make grown men (and women) weep, so I suggest that these two use a weedkiller. Some of the weeds are likely to be tough-rooted perennials, such as dandelions, and would be virtually impossible to dig out of compacted ground anyway. Pathclear 3 is specially formulated to see off annual and perennial weeds on paths and driveways, and has an additional magic ingredient that also stops seed germination for several weeks, if not months. It has to be used with care, of course, as it can adversely affect plants with shallow, underlying roots: I once used Pathclear on a bricked area that had become intolerably weedy between its cracks, and gave a serious headache to an adjacent matt of osteospermum whose roots had wandered in under the bricks in search of water. It revived eventually, but was hideous for weeks. If you don't like the idea of using such a powerful weedkiller, then go ahead and top up the layer of gravel, and just spritz any tough perennial fighters individually with glyphosate as they appear (it will probably be those dandelions, I have to say.)


text:
It might sound a little far-fetched, but pieces of an ancient continent have been found buried deep underneath at the bottom of the Indian Ocean, near the island of Mauritius, claims a research team led by the South Africa's University of the Witwatersrand.
The new found lava-covered piece of the continent is dubbed 'Mauritia' by the researchers.
As per the reports published in the journal 'Nature Communications', the piece of the continent was likely left over from the breaking up of Gondwanaland, a supercontinent that existed more than 200 million years ago.
Gondwanaland contained rocks up to 3.6 billion years old before it split up into today's Africa, South America, Antarctica, India and Australia.
Source: aboutzoos
Mauritia probably formed part of present-day Madagascar and India. The rest of the continent probably sank beneath the sea 84 million years ago.
"There are a number of pieces of undiscovered continent of various sizes, leftover by the breakup and which are spread over the Indian Ocean," said professor Lewis Ashwal, lead author of the paper.
Ashwal further added, "This break-up simply does not involve a splitting of the ancient supercontinent of Gondwana, but a complex splintering took place with fragments of continental crust of variable sizes left adrift within the evolving Indian Ocean basin."
Source: popularmechanics
The research team made the discovery by observing and analyzing a mineral called zircon, found mostly in the granite form in rocks, spouted up by lava during volcanic eruptions. The minerals were as many as 3 billion years old on the island of Mauritius which is itself only 8 million years old.
The researchers, after a thorough examination, claimed that the remains of the mineral were far too old to belong to the island of Mauritius. "Mauritius is an island, and there is no rock older than 9 million years old on the island", said Ashwal.
Researchers had previously found zircon crystals of a similar age on the beaches of Mauritius in 2013, but critics questioned whether they could have been blown onto the island from elsewhere.
"The fact that we have found zircons of this age proves that there are much older crustal materials under Mauritius that could only have originated from a continent," said Ashwal.
Check out the video to know all about the new found continent:
Title image: cntraveller
Information source: Cnn
Like our facebook page to stay updated. You can also download Reacho app on Android or iOS to get interesting stories at your fingertips.


text:
Categories > Actions
Categories > School > Rules
Categories > People
Categories > Commands
Categories > People > Secondary Age Specific
Categories > Core Vocab
Description: A boy holding a cupcake in her hand
bake cupcake eating girl give giving hold muffin offer offering present serve serving share sharing
Are you sure you want to empty your tray? (This cannot be undone!)
Our instructionally appropriate mature images are restricted.
Non-members are not able to see our Restricted Images.
You may gain access to these symbols by signing up or logging in.


text:
Home » General Information » ADA
Accommodation Service Request
Under state and federal law, no qualified individual with a disability shall, by reason of such disability, be excluded from participation in or be denied the benefits of services, programs, or activities of a public entity, or be subjected to discrimination by any such entity. The Riverside County Superior Court is dedicated to ensuring that all qualified individuals with disabilities have equal and full access to the judicial system. The State of California has adopted California Rule of Court 1.100 which outlines the methods for requesting accommodation services to assist those with disabilities who are participating in court proceedings.
Questions and answers regarding California Rules of Court 1.100.
Disability Accomodations in California Courts
This process is started by completing a form and either mailing the form or turning it in to the ADA Coordinator's Office or to any public service counter at any court facility.
The term "qualified individual" means an individual who, with or without reasonable modifications to rules, policies, or practices, the removal of architectural, communication, or transportation barriers, or the provision of auxiliary aids and services, meets the essential eligibility requirements for the receipt of services or the participation in programs or activities provided by a public entity.
"Qualified individuals with disabilities" are persons covered by the Americans with Disabilities Act of 1990 and the Americans with Disabilities Act Amendments Act of 2008. This includes individuals who have physical or mental impairments which substantially limit one or more major life activities; have a record of such an impairment; or are regarded as having such an impairment.
- Who can make the request?
- What accommodations can the court make?
- Is the request for accommodations available to the general public for viewing?
Any lawyer, party, witness, juror, or any other individual with an interest in attending any proceeding before any court of this state may make a request for accommodations.
Accommodations may include making reasonable modifications in policies, practices, and procedures; furnishing, at no charge, to persons with disabilities, auxiliary aids and services, equipment, devices, materials in alternative formats, readers, or certified interpreters for persons with hearing impairments; relocating services or programs to accessible facilities; or providing services at alternative sites.
No. Confidentiality applies to the identity of the applicant in all oral or written communications, including all files and documents submitted by an applicant as part of the application process.
Applications requesting accommodations pursuant to this rule may be presented ex parte in writing, on a form approved by the Judicial Council (MC-410) and provided by the court, or orally as the court may allow. Applications may be made to the ADA Coordinator, at the designated Office of the Clerk, or to the courtroom clerk or judicial assistant where the proceeding will take place, or to the judicial officer who will preside over the proceeding.
- What information should be in the request?
- When should the request be made?
All applications for accommodations shall include a description of the accommodation sought, along with a statement of the impairment that necessitates such accommodation. The court, in its discretion, may require the applicant to provide additional information about the qualifying impairment.
Request for accommodation should be made as far in advance as possible, and in any event, should be made no less than five court days prior to the to the date needed. The court may, in its discretion, waive this requirement.
The court must promptly inform the applicant of the determination to grant or deny an accommodation request. If the accommodation request is denied in whole or in part, the response must be in writing. The court may provide an accommodation for an indefinite period of time, for a limited period of time, or for a particular matter or appearance.
The request for accommodation may be denied for three reasons:
- The applicant has failed to satisfy the requirements of this rule.
- The requested accommodations would create an undue financial or administrative burden on the court.
- The requested accommodations would fundamentally alter the nature of the service, program, or activity.
If the request is denied, parties may seek a review of the decision.
Please refer to California Rule Court, Rule 1.100 for guidance on this issue.
If you have any questions or require further information, please contact the ADA Coordinator's Office at 951.777.3023 or email the ADA Coordinator at firstname.lastname@example.com. Please note that the ADA coordinator is responsible only for providing guidance and assistance with accommodation requests and will not address or discuss with you the specifics of your court case. The ADA coordinator is prohibited by law from giving legal advice. For legal advice, please consult an attorney.
Please visit the court locations page for access information regarding each court facility.


text: Laptops have become the go-to essential for mobile business professionals, and the sleek, lightweight Chromebook™ and MacBook Air® are becoming more popular every year. Now you have the perfect lightweight complement to help you carry your laptop or tablet around. The Kensington 14" universal sleeve provides a soft layer of protection to a wide variety of devices up to 14.1 inches, and the interior fleece lining is scratch-resistant to help keep the surface of the device free of marks. A reinforced carry handle allows you to easily hold on to the sleeve and an exterior pocket conveniently stores your device's accessories.- Universal fit comfortably holds devices up to 14 inches including laptops and tablets- Reinforced carry handle makes transporting your device easier than ever- Soft interior fleece lining helps prevent surface scratches- Exterior storage pocket conveniently holds a variety of accessories- Device and accessories not included


text:
Lobster Research.
The American lobster (Homarus americanus) fishery has a landed value of $ 550 million/year in Atlantic Canada, and has long been a mainstay of inshore fishers. In Newfoundland, the industry has undertaken a number of measures aimed at sustainable harvest, notably the adoption of a maximum size limit in 4 fishing areas and locally-supported closed areas within one of these areas and three other fishing areas. We will use reproductive value to evaluate the efficacy of these measures. Reproductive value is an established concept in population biology but has not been applied to fisheries, due largely to data demands. It is thus more suited to evaluation of risks and policy than to ongoing assessment. Reproductive value combines the mortality and fecundity schedule to quantify the value of the individual to the population. It thus differs from standard assessment methods, such as yield per recruit, which focus on biomass and economic value. The goals of this research will be: (1) Calculate stage- age- and size specific reproductive value of lobsters in Newfoundland; (2) Identify major sources of variation, notably geographic variation in fecundity at size, molt schedules, and mortality schedules; and (3) Identify the upper and lower size limits that maximize reproductive value relative to landed value; (4) Estimate the spatial scale at which small closed areas increase reproductive value of lobster populations; (5) Promote stewardship on the science basis of reproductive value relative to economic value.
Planning videoconference 13 May 2009
CURRA workshop with harvesters at Port-aux-Basques, NL, November 2010
Presentation: Results and Next Steps
Community Feedback Sessions (Slot Fishery) April 2011
Fisheries Forum 29 February 2012


text:
Childlessness in US Among Highest in the World, Report Says
The childlessness rate among women nearing the end of their childbearing years in the United States is among the highest in the world, according to the latest World Fertility Report by the United Nations, which also shows that 41 percent of all U.S. births occurred to unmarried women.
Among 118 places for which comparable data is available, only six have rates of childlessness higher than the U.S. rate of 19 percent, Pew Research Center noted Friday in its analysis of the World Fertility Report 2012.
Women between the ages of 40 and 44 in the U.S. have, on average, about 1.9 children in their lifetimes, which is one of the lowest levels of 171 countries analyzed, with just 19 places having an equal or lower lifetime fertility levels.
However, U.S. women fall squarely in the middle range when it comes to the age at which they first become mothers, which according to the U.N. is 25 years for U.S. women.
In the area of non-marital births, the U.S. ranks 49th among 91 places with comparable data. The U.N. report shows that 41 percent of all U.S. births occurred to unmarried women.
"In 64 countries with data on extra-marital births for all three periods, the median percentage of births that occurred outside of formal (legal) marriage rose substantially, from 7.2 percent in the 1970s to 35.9 percent in the first decade of the twenty-first century," the report says.
Fertility has declined worldwide to unprecedented levels since the 1970s, the report noted. "Total fertility fell in all but six of the 186 countries or areas for which data are available for all three periods considered in the analysis. In the most recent period covered, 80 countries or areas had a total fertility below 2.1 children per woman, the level required to ensure the replacement of generations in low mortality populations."
The report also observed that contraceptive use has risen in the last four decades in nine out of 10 countries with data available on trends over time, and that modern method use accounts for most of the increase.
"The use of contraception among women aged 15 to 49 who are married or in a union increased in 88 percent of the 74 countries or areas with available data," the report said. "Among countries with current high fertility and intermediate fertility, contraceptive use increased sharply: the median proportion of users rose from 10.2 percent in 1970-1979 to 29.6 percent in 2000-2011 for high-fertility countries, and from 36.9 percent to 61.4 percent in intermediate-fertility countries."


text:
A shameful record on protecting the panther
In Print: Monday, April 26, 2010 http://www.tampabay.com/opinion/editorials/article1089927.ece
The federal government's shameful record of protecting the Florida panther is leading the state's official animal straight to its extinction. The federal wildlife agency, succumbing to pressure from development interests, has opened vast tracts of panther habitat to construction, manipulated scientific data and stalled a management plan for saving the species. The Obama administration needs to rethink this approach before the big, graceful cat is lost for good.
The sad story of the panther's demise has the same elements of so many Florida development stories, as St. Petersburg Times staff writer Craig Pittman chronicled in a series of reports last week. Money and politics have contributed over more than a decade to deny the panther the protection it deserves under the Endangered Species Act. For decades, biologists have known that maintaining enough land for these wide-ranging predators was key to saving the species. But the U.S. Fish and Wildlife Service has not blocked a single development that altered panther habitat. Former employees say every time they tried, "we were told that politically it would be a disaster," one agency retiree told the Times. Another employee said his bosses told him to inflate the number of breeding panthers to quash any fears about extinction.
The head of the South Florida office of the wildlife service said saving "the panther is arguably the greatest species conservation challenge in the country." His agency's actions are a large reason why. Even as the state brought in Texas cougars in 1995 to breed with the Florida panther and boost the population, the wildlife service since then has approved 113 development projects that would wipe out more than 42,000 acres of habitat if built. The construction of new houses, roads and new airport facilities in southwest Florida not only squeezed the panthers further and fragmented their habitat, it also made it more likely the cats would be killed by cars.
The wildlife service also considered development projects in isolation, when the real danger is the cumulative impact that building projects have on panther habitat. Former employees said agency higher-ups frustrated their efforts to look at development in comprehensive terms. The agency also failed to adhere to its policy of "no net loss" on panther habitat, which itself was a route for watering down challenges to development projects. Pittman found that since 1995, the federal government has required that 30,000 acres of panther habitat be preserved — 12,000 acres less than what it has allowed to be destroyed.
The Obama administration should change course by settling a lawsuit filed by environmental groups that calls on the federal government to establish critical habitat for the panther. A group of experts convened in 1999 by the wildlife service charted a course for saving and restoring land in South Florida — but that effort was shelved by agency bosses who turned instead to a land-swap proposal backed by the very developers who would build on the panther habitat. The state can have an honest debate about the future of the panther and the trade-offs the public and private sectors should shoulder to save the species. And there is a middle ground between barring development in some habitats and barring none at all. At the very least, the public should have confidence that the government is not cooking the science or the numbers.
[Last modified: Apr 25, 2010 04:30 AM]
Show Comments (0)


text:
Welcome to the official website
Here you will find a little more about my story, my artwork & what feeds my passion for portraying everything furry from the animal world.
Whilst my main focus nowadays is teaching, both via workshops around the world & also online via my Patreon channel, I will still consider the occasional private commission piece. If this is something that you are interested in, please let me know.
On this site, you will find everything from my digital tutorials to links to all of my teaching videos & much more. If you have any questions though, please do not hesitate to get in touch…


text:
Since 2009, CARE and EDC have worked together on several economic development projects in emerging markets. As part of the partnership, EDC assigns employees to CARE's small business and micro-finance projects in the developing world. As an example, four EDC employees left Canada last fall to travel to Zambia, Peru and India where they worked with CARE.
Over the five-year partnership, 18 EDC employees have been seconded to support CARE's work. They bring their wide range of specialized knowledge to four-month stints in the field, from business development and risk assessment to communications and information management systems.
"Our relationship with EDC has been very much a win-win experience," said Gillian Barth, President and CEO of CARE Canada. "It has been valuable and mutually beneficial to bring the expertise and mentorship of their staff into the field with us. It offers a fresh perspective on how to help the communities in which we work reach their potential and EDC personnel also receive on-the-ground experience of the challenges faced by other global economies."
"The Beyond Exports Program is a great example of our corporate social responsibility commitment in action," said Pierre Gignac, EDC's Acting President and CEO. "We're delighted to continue contributing to CARE's efforts to alleviate poverty around the world. Sending our top talent for up to four months to help small business development initiatives around the world gives them a greater ability to connect with all facets of these markets where we do business."
EDC selected CARE Canada as a partner because of its extensive experience with small business development in emerging markets and its reputation for professionalism and excellence.-
Best practices >


text:
Be sure to check your inbox for your welcome email which will explain everything you need to know about how the 30 day challenge works.
The challenge itself will kick off next Monday.
We look forward to connecting with you over the next 30 days and helping you create a more conscious and purposeful relationship with wealth. With gratitude, Lea + The mindful wealth team x
Jump Start your Financial Wellness!
Mindful Wealth Wellness Kit - Only A$17
Limited time only - Use code TENOFF at checkout
The Wellness Kit is our value bundle of financial wellness e-books and a downloadable money meditation, valued at over $45 and normally priced at $27. As thanks for signing up to the 30 Day Challenge, for a limited time you can purchase for only $17 using the coupon code TENOFF at checkout. So what's included?
Ebook - Uncovering Your Money Beliefs (valued at $14.95) - boost your chances to have more 'wellth' in your life by understanding your underlying beliefs and attitudes towards money.
Ebook - Mindful Money Habits (valued at $14.95) - Learn how introducing a mindfulness approach to your money habits can allow you to become more intentional and purposeful with your money behaviours today!
Ebook - 30 Day Challenge Instant Access (valued at $5.95) - no need to wait for the daily emails to start bringing more mindfulness to your wealth!
Audio Download - Chakra Balancing Money Meditation (valued at $9.95) - Heal your relationship with money with this guided meditation and sound healing - a relaxing journey to gently open and balance your chakras.


text:
Seventh Infinity Stones sounds like a fan theory if you only watch the MCU (Marvel Cinematic Universe) movies and do not follow the comics. You will be surprised to know that there are in fact Nine Infinity Stones but two of them only appeared in Marvel Games so they don't really count but a Seventh Infinity Stone appeared in the official comics and poses a greater threat to the multiverse than the six combined therefore, it deserves as much fame as the other six. So with that said here's all you need to know about the MCU's Seventh Infinity Stone.
Marvel started building up their Cinematic Universe in 2008 with the introduction of Robert Downey Jr. as the Ironman (2008). The film made pathway for future motion pictures like Ragnarok and Black Panther being the most recent out of many that previously came.
[su_button url="http://stufflistings.com/2018/04/23/naruto-peace-pain-nagato-story-arc-spoiler-pain-versus-naruto-philosophy/" target="blank" style="3d" background="#3361ff" color="#fdf8f8″ size="6″ center="yes" radius="0″ icon="icon: tags"]Pain Versus Naruto[/su_button]
The first two Infinity Stones were shown in Captain America (2011) & the Avengers (2012) as we saw Thanos giving Loki a scepter that allowed him to control people's mind. It was not revealed at that time that the scepter homed an Infinity Stone called Mind Stone, same goes for the Space stone which we saw inside the Tesseract. But today we know where all the other stones are and what they do (for spoiler's sake let's not talk about the soul stone). The Power Stone was entrusted to the Novacorp by the Guardians of Galaxy, Reality Stone rests in collector's collection, Time Stone is in cased in the Eye of Agamotto and is currently in possession of Dr. Stephen Strange, Space Stone most probably was stolen by Loki during Ragnarok and finally The Mind Stone……… well, let's just say you're not worthy enough for this article if you don't already know where it is.
Now you must be thinking "but Utkarsh in the gauntlet there's space for only six so what's the point in the seventh one?" Well there isn't because when the Seventh Infinity Stone is combined with the rest six it doesn't creates a weapon rather it creates a living being or to be exact a cosmic entity.
Before the creation of the multiverse there was only a single cosmic being and her name was Nemisis, bored and tired by the loneliness she felt in the endless space she created the nine realms and divided her power into seven stones that are the infamous Infinity Stones:
- Space
- Time
- Reality
- Soul
- Mind
- Power
And finally The Seventh Infinity Stone: EGO STONE.
Ego Stone on its own is not a threat at all as it only contains Nemesis consciousness but when it is combined with the other six Nemesis consciousness wakes up and she follows the commands of whoever woke her up, Nemesis is stronger than Thanos, in fact she is stronger than Galactus and Superman the only problem is she can not decide on her own whether she should create or destroy and so she follows the command of her summoner
[su_button url="http://stufflistings.com/2018/04/22/one-piece-dying/" target="blank" style="3d" background="#ffcb33″ color="#000000″ size="6″ center="yes" radius="round" icon="icon: tags"]Is One piece dying?[/su_button]
Infinity War is in theaters and Captain Marvel along with Venom and Inhumans are already in making. So expect a lot new faces and story line to come up but as it currently stands the Ego Stone will not be featuring in any MCU movie as the character of Nemesis is owned by both Malibu and Marvel Comics and hence, is surrounded by copyright issues but if it ever makes its way into the movies the Avengers would have to assemble a more formidable team than ever. Maybe they should call me like Deadpool called Peter.


text:
This week, as part of my personal countdown to KCWC, I'm throwing pictures at the blog of things I've made for the kids this year that never got blogged. It's my own little challenge, to try and "clean out the virtual closet" before I go and make more clothes for them. I'll even show you some of the new kids patterns I've been working on. Fun Fun!
This is a Pierrot Tunic, except instead of using the elastic casing in the neckline, I sewed a few rows of shirring (with elastic thread in the bobbin) around the neck and sleeves (hemmed them first). I also trimmed down the sides so they would go straight down instead of angling out to the sides. The triangle fabric is from the Washi line by Rashida Coleman-Hale.
The cords are turquoise baby wale corduroy from JoAnn, made with the same pant pattern as the green ones she had last fall. Only they came out too short and tight because I forgot she would go up a size, so then I had to add a strip along the sides and lengthen them, and by the time I was finished doing that, they were too short again. Which is why I am only showing you the top of these pants and not the bottom. Sometimes I'm such a dum-dum.
She picked out the bird barrette.


text:
We are a company that seeks to offer its customers the best assortment of drugs and ancillary products at the best price, in an atmosphere of trust, so providing quality service is essential. That is why we have qualified and willing to help staff and a wide network of branches.
We strive for excellence in service, in the process and direction. We intend to stand among other pharmacies in the region in productivity, profitability, quality of service and staff development.
In Mexico, we currently operate more than 1,100 drugstores under different leading regional brands, one of which is Farmacias Farmacon.


text:
It's no great secret that my favourite city in the UK is Manchester. I have a lot of love for this buzzy and urban Northern powerhouse, despite being a born and bred Southerner. I spent many years working up there on a regular basis, Mr S travels there fortnightly to watch the football and we even spent our New Years Eve in Manchester sipping creative cocktails and wondering whether we could actually move here.
Moving here aside, Manchester is a place that we visit a lot, and that is a big part of our lives. But, when a place feels so much like home in so many ways, staying in a hotel just doesn't feel right anymore. When we visit, we want to feel like we are coming home, and short of selling an organ to fund a flash pad overlooking the canal, we thought we were all out of options (selling an organ wasn't an actual option, FYI).
But that has changed, now we've stayed stayed at Roomzzz. An aparthotel, and very definitely a home away from home.
So what's an aparthotel then?
Good question. An aparthotel takes all the best bits of a hotel, your own cosy home and the more personable vibe of an Airbnb and puts it together in one great package which leaves you with home comforts in a hotel style. Apparently Mr S has stayed in apartments like this for work (thanks for keeping the big secret, husband!) and they are a great alternative to a hotel, particularly for longer stays.
We stayed at the brand new Roomzzz at Manchester's Corn Exchange, right in the heart of the city and felt so at home we didn't want to leave.
We had a huge bed, which was about as comfortable as it gets, with fluffy cloud like pillows that cradled my head like a newborn. I'm always an early riser, but I couldn't bring myself to lift my head from the pillow fort I'd created (and no, that wasn't because of the prosecco I'd drunk with dinner the night before). At the foot of the bed was a desk that held a massive TV which you could swivel round to be seen not just from your bed, but from the sofa area AND the kitchen/diner.
Yes, the aparthotel had a superb kitchen and a bijou table that seats two for a cosy, romantic night in cooking if you so wish. Whilst you don't have access to a full oven, you do have a very powerful hob, a microwave which doubles as a combi-grill, a full sized fridge with a freezer compartment and a dishwasher. The dishwasher is a great touch, because if you are staying a little longer you don't want to constantly be arguing about the washing up! We also had access to all the plates, mugs, cutlery and cooking equipment you'd need for a couple of days which meant we didn't ever have to eat out.
Now, as a huge foodie you might wonder whether this kitchen was wasted on me, but believe me, it wasn't. I'm trying to travel more slowly and smaller – meaning I want to be able to base myself for a weekend in a UK city without it being a major calendar event. Being able to just set up camp in an apartment like this, and bring food and drink in to make whilst staying means going away becomes less of a big deal and much more budget friendly.
Finally, tucked away around the corner was a huge walk in shower and bathroom with lovely toiletries provided and big fluffy towels. Since having my bathroom renovated to be like a hotel, I'm so appreciative of a very good shower – and Roomzzz in Manchester does a very good shower!Are you looking to travel more slowly in the UK with somewhere more cosy to rest your head at night? Then @roomzzz is for you - your ideal home away from home.Click To Tweet
So the rooms themselves are a triumph, but what about the rest of the hotel?
Manchester's Corn Exchange (first opening in 1903) is in the heart of the city and is such a focal point for the industrial revolution and worker bee symbol synonymous with the North West. Unfortunately the area was massively damaged by the 1996 IRA bombing, and undertook heavy restoration which turned the area into a shopping centre in 2000. Many of the original period features were covered up, and Roomzzz have gone in and revealed them as part of their grand restoration to provide a 114 room aparthotel in the complex building.
It's incredible, truly. The Corn Exchange has seven different levels and 13 staircases and unlike so many hotel restorations, Roomzzz have tailored every element to the historic grade II listed building instead of trying to ignore it. What this means is that you get to experience grand staircases covered with gorgeous original green tiling, brought to life with centrepiece lighting and incredible art by local artist Katie Edwards which bring to life the vibrant culture and history Manchester has.
This is all topped off with a 24 hour concierge and gym and Essentialzzz, a 24 hour shop where you can buy emergency toiletries, chocolate, ice cream or even frozen meals if you are stuck. This is also where you can pick up your complimentary grab and go breakfasts (or grab and go back to bed as I like to call it) consisting of pastries, hot drinks, juices and fruit.
That sounds wonderful, but what are the benefits of an aparthotel?
There are so many, above just being a little more personable and fun than a straight up hotel (and in the case of Roomzzz in the Corn Exchange, being in a unique and historic building).
- Your apartment is bigger than most standard hotel rooms, and you can spread out and live a little, which is especially welcome on a longer stay (I wish we'd had this on New Years Eve!)
- They are great for city breaking on a budget – because they include a kitchen, you don't have to spend loads of money on eating out, and can instead plan a cosy night in cooking up a storm.
- At Roomzzz, a grab and go breakfast is freely included in your stay – so if you need to head out early you can get a coffee and run, or you can raid the pastries and take them back up for a luxurious breakfast in bed.
- An aparthotel is definitely more convenient than an Airbnb. Not only can you pay extra for a late check out or early arrival, but there is a 24 hour reception where you can leave your luggage if you want to spend the rest of your day exploring. This is the biggest thing that stops me from booking Airbnb apartments more regularly.
Ok, I'm sold! But how did you spend your weekend cosied up in your apartment?
I'm so glad you asked, because despite the fact we only recently visited Manchester for an extended break we had an absolute blast just chilling out in our favourite city – which is much more viable when you have a great apartment to relax in as opposed to a solitary, bland room.
We arrived from London very early as we wanted to make the most of the time we had in the city – and dropped our bags at Roomzzz ready to check in a little later. Here's what made it on our whistlestop itinerary (but if you want a fuller view of how to spend a weekend in Manchester, check out my city guide!)
1. Breakfast with a gorgeous view
After a long three hour drive from London (and one where we'd actually missed the turn for the services to grab a much needed coffee), our first stop was to quell our grumbling tummies. I've written a lot about how amazing the breakfast/brunch scene is in Manchester, but most of those locations are over in the Northern Quarter. Instead, we got settled a stones throw from the Corn Exchange with a front row view of Manchester's pretty cathedral.
Proper Tea at Manchester Cathedral is a wonderful tea room, with light pouring in through the huge windows on two sides and to die for tiled flooring. Offering a huge menu of tea (as you'd imagine), they also have a great menu for breakfast, brunch and lunch alongside classic afternoon tea. We opted for the bacon sandwiches and peanut butter on toast (all made with tasty sourdough) and a round of tea whilst people watching at the window.
Fun fact – the cafe is actually a venture between ex Blue Peter presenter Yvette Fielding and the team behind my favourite cafe in Manchester, Teacup Kitchen. So you'll be in good hands.
2. A round or two of crazy golf
What is better than a round of golf? A round of crazy golf! I've been obsessed with crazy golf since my holidays on the Dorset coast as a child, and I'm so happy that it is making a somewhat hipster comeback in the UK! Junkyard Golf combines your favourite childhood game with loud music, flashing lights and a cocktail bar giving an adult party vibe to a classic wet weather activity.
We'd already played a round at the London branch so were keen to check out the Manchester courses for ourselves and we had such a fun couple of hours playing on Gary (the course filled with towers of tyres, written-off cars and auto-junk) and Bozo ( a collection of dark fairgrounds, circus freaks and twisted clowns). Each course is 9 holes and you are provided wth clubs, balls and a score card to get going.
Prices start at £8 a round, and it is in my opinion always best to try and book in advance. We left Junkyard Golf with one win a-piece, so clearly we have to come back for another round to settle the score!
3. A Mancunian walking tour with a twist
Long time readers of the blog will know that I'm such a fan of walking tours – but I hadn't managed to get to one in Manchester, probably because I felt I knew the city pretty well. However, that all changed after an afternoon with Emma Fox of Show Me Manchester. I'm such a nerd for UK history, and I spent many years studying the industrial revolution at school so Emma's tours are right up my street.
We joined the Scuttler Gangs of Manchester Tour, a superb look at the early days of youth gang culture in the slums of industrial Manchester and Salford from the 1870s onwards. Through a fast-paced walk around Salford and Manchester (including many areas we had not yet explored), we found out about the rise of this unique youth gang, the impact of the industrial revolution on housing and living and the art of "scuttling" – a violent form of fighting from where they got their name.
It was such an incredible tour, and I've already bought the book upon which the tour is based, The Gangs of Manchester so I can find out more about Britain's first youth cult. I'm now really keen to join some of Emma's other tours – for example her tour on the history of Factory Records. Next time!
4. In-room pampering – just because I could!
This was extremely indulgent, because often a city break is all go go go for me but what is the point in having all that space in an aparthotel and not making the most of it? I don't often get beauty treatments done, but love spa breaks, and it was brilliant to find I could combine the two with an in-room treatment.
I had a gel manicure, booked through Blow Ltd who specialise in mobile beauty therapists who can pamper you with different treatment packages such as make up and blow dries and of course getting your nails done. This would be such a great option if you were using Roomzzz as a base for a special even like a wedding, but to be honest who needs to wait for a spot of VIP treatment? Certainly not me.
My therapist and I spread out across the dining room table for a natter and nails (whilst I sipped on my prosecco), and Mr S grabbed a beer and a front row seat for the rugby (from our massive bed). It was a great way to unwind after the walking tour, and really topped off my relaxing weekend in my new homely location.
It's fair to say that I'm going to find it very difficult to stay anywhere else when next in Manchester. With other locations in the UK such as Chester, Leeds and Newcastle, Roomzzz are definitely going to be my first port of call for a chilled out weekend break – and I'm definitely going to be making an in-room manicure one of my non-negotiables on every trip!
**My stay and awesome itinerary of activities were provided by the guys at Roomzzz, but opinions as always are my own (and the aparthotel really was very special!)


text:
In Full Bloom I
Bridal Shower Invitations
In Full Bloom I, Item# BSI7321H
Note: Sparkles are simulated and will not light up.
In Full Bloom I, Item# BSI7321H
Note: Sparkles are simulated and will not light up.
In Full Bloom I Thank You Card
Bridal Shower Insert Poem Card
Shower Notes of Advice for the Bride
Your Custom Wedding Photo Postage Stamps
"In Full Bloom I" features two beautiful blooming lilies which pop off the darkened shadow below. Mix and match multiple color combinations to find your favorite.
You will be able to select the typestyle and ink colors to use for your personalized text during the design process. Start by clicking on the green 'Personalize and Continue' button. We recommend using the default typestyle and ink colors.
|Estimated Postage Required:
|$0.55 stamp - if other items are not added into the Envelope. Click here for additional postage information.
|Item Type:
|Flat Card
|Card Dimensions:
|7.5" x 5.25" (W x H)
|Printing Process:
|Digital Press
|Paper Weight:
|Multiple Stock Options
|Typestyle Shown:
|Souvenir and Typo Upright
|Matching Ink Color:
|White Envelopes included. Printed return address and/or Calligraphy is available for an additional cost.
|Inner Lined Envelopes:
|Inner Lined Envelopes available for an Additional $.40 each. Choose from 20 different colors.


text:
We are all heroes in our own little ways. It's just up to you to find it in your hear to help you become a better person.
I attended an office event that required managers to wear their preferred game. Well, just a little trivia. I used to be a Dota addict. But when I realized I was wasting hours and hours of precious time, I changed my habits. It was the time I started online blogging.
So, here are the brands I wore yesterday at the event...
- Eyewear by Giordano using Crizal Essilor Lens
- Daywear by Estee Lauder for my sunscreen
- Red biker jacker by Solo
- Black shirt with Superman emblem by Nobody
- Black jeans by Bench Overhaul
- Belt by Zara
- Mustard, studded shoes by Zara
- Watch by Bench Time
- Scent by Polo Sports
Have fun this weekend!
Follow me on Instagram and Twitter - @Fierce_Blogs
|Eric Capacia of Fierce Blogs
Your Lifestyle Page with an Attitude!


text:
Timeline of the Far Future
The timeline of the far future artice is far from the longest page on Wikipedia, but it might take you several hours to get through because it contains so many enticing detours. What's Pangaea Ultima? Oooh, Roche limit! The Degenerate Era, Poincaré recurrence time, the Big Rip scenario, the cosmic light horizon, the list goes on and on. And the article itself is a trove of fascinating facts and eye-popping phrases. Here are a few of my favorites. (Keep in mind that the universe is only 13.75 billion years old. Unless we're living in a computer simulation.)
As I said yesterday, this is a bottomless pit of greatness.
I'm currently engrossed in the 'Toba Catastrophe Theory,' an offshoot of Supervolcanoes. Unbelievably interesting stuff.


text:
This homemade chocolate cake with vanilla buttercream is decorated with ombre hearts. You can make this Valentine's Day Cake featuring an ombre heart design with these few easy tips.
I am in disbelief that I actually made a cake and decorated and it came out somewhat cute looking. I pictured this cake in my head and it actually came out just the way I wanted it too. I love the ombre red and pink hearts, the decadent chocolate cake and of course the heart shaped sprinkles on top.
Valentine's day is the same week as my
boyfriend's husband's birthday. I try really hard to make each occasion special. I always want to make a dessert, and chocolate cake is my husband's favorite. Although I am pretty sure he'd also be just fine with rice krispie treats.
However, I am without a doubt still always trying to eat healthy when valentine's day rolls around. Eating a chocolate cake by yourself isn't what you want to be doing on valentine's day. I mean, it does sound good though, right? If you don't like chocolate cake, don't worry about it. You can totally make my moist vanilla layer cake instead.
One of my goals for this year was to try more cakes because I consider cakes to be a bit challenging for me. Trust me, if I can do it, you can do it! I've included some basic tips to make this Ombre Heart Cake a success for you. Since I originally posted this cake, I've made lots and lot of cake recipes, but each time it can still be a challenge to try different decorating techniques.
For this Ombre heart cake, start with a moist chocolate cake. This is my go-to chocolate cake recipe. It can be made as cupcakes, a 9×13 inch cake or as an 8-inch 3 layer cake like you see here. The cake recipe itself is super easy. It's an oil-based cake recipe and it's super light and fluffy.
The frosting for this cake is my Perfect Vanilla Frosting. It is an all-butter frosting that is whipped to perfection. I made two batches of it because you need a lot of frosting for this cake. It sounds like a heck of a lot of ingredients, and you're right.
My number one rule when it comes to making cakes and cupcake is that you never want to run out of frosting. You will have extra frosting with this cake. So afterwards, you might be inspired to make a batch of cookies or cupcakes just so you can use it up. If you're hesitant about frosting, don't worry! Just reference my post about how to make buttercream. It's packed with tips and tricks.
The first layer of frosting is a crumb coat and the filling for each layer. If you're not super comfortable making layer cakes, follow these next few simple tips.
To fill the layers, I placed the frosting in a piping bag and used a large round open tip. You can use a Wilton Tip #12 Round or something larger. Pipe from the outside edge in a single layer of frosting. Gently smooth over with a Angled Icing Spatula. Place the next layer of cake and repeat.
Once your layers are built, add the crumb coat. This will be a thin layer of frosting, enough to cover the edges and fill in the cracks. To do this, simply drop a spatula's worth of frosting and spread across the top and down the edges. You can use your filled piping bag to add additional frosting to some of the cracks in between the layers or at the bottom edge. I like to refrigerate the cake until the crumb coat is firmed up.
Then it's time to add the final layer of frosting. I have NEVER built a cake with edges as smooth as this cake. There are a few essential tools you will need that will change your world. The first is a Cake Icer, an Icing Smoother, a Fondant Smoother and Viva paper towels. With the oversized cake icer, you will also need an 18-inch piping bags.
I first heard about the Viva paper towel trick years ago in my cake decorating classes. They really do the trick! For how to get those nice smooth edges, I used this tutorial, which is also from Lindsay. I can't even begin to try and explain it all. But it worked! She is like my cake spirit animal. I called her as soon as I was done and was all, "can you believe I did this?"
It is extremely helpful is you have a turntable that you can spin as you ice the cake. The higher the better. I have one very tall, heavy duty metal turntable and also a smaller one as well. This Cake Turntable should work just fine for you.
Once the cake is iced, pop it in the refrigerator for 10-15 minutes so the edges are slightly firmed. This will help ensure that when you're piping the hearts, you don't accidentally dig into the sides of your cake. Now it's time to prepare to add the hearts.
I had to practice making the hearts before adding them to my cake. First I practiced on a piece of parchment paper, and then I practiced on a glass, as if I was piping on the cake. I found it was very helpful to do this before actually applying it to my cake. And if you need that frosting, you can just scrape it back into your piping bag.
To make the hearts, I used a Wilton Tip #12 Round. It is nice if you have more than one so you don't have to wash it out every time. And if you have couplers on your piping bags, then it's super fast to switch your piping tip from bag to bag. Cut the plastic bag just about the first ring on your piping bag. The piping tip will actually fit over top of the bag, then screw on your cap. This is the best way I have found to prevent the frosting from blowing out of the bag.
If not, then I the other way you can do it is by fitting the piping tip in one bag, and then dropping in a separate bag filled with frosting. When you're done, just pull your frosting bag out, clean your piping tip and drop the next one in.
Start by making a tear drop shape. Squeeze the piping bag until it makes a circle and then slowly pull down as you ease the pressure and swiftly pull it away. Once you are ready to add to you cake, follow a few simple steps.
Tip: I use a soft tape measure to measure the diameter of the cake and mark the bottom with a small dot, using a toothpick. I was able to make mine about 2" apart. Then I used a ruler and ever so gently imprinted a vertical line that will be used to keep the hearts straight as I applied them. You'll hardly notice once you add the hearts, just be careful not to push in too deep.
You need to dye about ½ cup of frosting per color. It is more frosting than you need, but it makes it easier to hold the piping bag if it's more full. I used my Wilton Color Right gels. With this set you can make dozens and dozens of colors.
I started with the lightest pink by adding ¼ of a drop of pink gel. Then for the second color I used a larger drop of red and for the third color, I used a combination of red and crimson.
When dying colors, it is important to remember that you can always make a color darker, but you can't really make it lighter. So start with just a small drop of dye. Fill 3 separate 12-inch Piping Bags with a coupler and a Wilton Tip #12 Round. Add your hearts to the sides of the cake.
For the top, I used an Ateco Tip #846 – Closed Star Tip to make the stars on top and then garnished with some sprinkles. You could also use any of your leftover frosting from the hearts to pipe the boards along the top and bottom of your cake. I was just so proud of myself when I saw the finished piece! I know you can do it to!
More helpful tools for baking layer cakes:
Icing Smoother | Fondant Smoother | Cake Icer
Wilton Color Right | Ateco Tip #846 – Closed Star Tip
Wilton Tip #12 Round | 12-inch Piping Bags | 18-inch piping bags
Cake Turntable | Angled Icing Spatula
Follow Beyond Frosting:
Facebook | Twitter | Pinterest | Instagram | Bloglovin | Google+
If you love no-bake recipes, be sure to check out my cookbook, No-Bake Treats!
Valentine's Day Ombre Heart Cake
- Prep Time: 60 minutes
- Cook Time: 20-24 minutes
- Total Time: 57 minute
- Yield: 8-10 slices 1x
This homemade chocolate cake with vanilla buttercream is decorated with ombre hearts. You can make this Valentine's Day Ombre Heart Cake with these few easy tips.
For the cake:
- 1 ½ cups granulated sugar (285g)
- ½ cup vegetable oil (118 ml)
- 3 large eggs
- 1 tablespoon pure vanilla extract (15 ml)
- ½ cup light sour cream (118 ml)
- 2 cups all-purpose flour (280g)
- ½ cup cocoa powder (55 g)
- 1 tablespoon espresso powder (5g) (optional)
- 2 ½ teaspoons baking powder (9 g)
- ½ teaspoon baking soda (2 g)
- 1 teaspoon salt (5 g)
- 1 ¼ cup coffee (355 ml)
For the frosting:
- 3 cups (6 sticks) Unsalted butter, cold.
- 9–10 cups Powdered sugar
- 2 1/2 teaspoon Vanilla extract
- 3 tablespoons Heavy whipping cream
- For the cake: Preheat the oven to 350°F. Prepare 3 8-inch round baking pans, line the bottom with parchment paper and grease the sides. Prepare your bake even stripes if desired.
- In a large mixing bowl, combine the sugar, vegetable oil, eggs and vanilla extract. Beat on medium speed until the eggs and oil are well incorporated and the batter is lighter in color. Next mix in the sour cream and beat until well combined.
- In a separate bowl, sift together the dry ingredients. Alternate half the dry ingredients followed by half of the coffee and mix just until the flour starts to incorporate. Repeat with remaining ingredients.
- Use a spatula to scrape down the sides of the bowl and stir the batter from the bottom to the top to ensure it's well mixed.
- Divide the batter evenly between the three pans, about 1 2/3 cups of batter per pan. Bake at 350°F for 20-24 minutes. Rotate your pans in the oven halfway through baking.
- Test the cake for doneness by inserting a toothpick into the center of the cake. If the toothpick comes out clean, your cake is done. Remove from the oven and allow to cool completely.
For the frosting:
- Cut butter into pieces. Using the paddle attachment, whip butter for 5-7 minutes, scraping down the bowl occasionally. Beat until butter look light in color.
- Add 2 cups of powdered sugar and mix on low speed until incorporated into butter then add 2 tsp of vanilla extract and mix to combine. Beat for about 60 seconds.
- Next, add an additional 2 cups of powdered sugar and beat on low speed until sugar is incorporated. Increase speed to medium-high and beat for 3 minutes.
- Add last 1 cup powdered sugar along with 2 tbsp heavy whipping cream and 1/2 tsp vanilla extract . Beat on low until ingredients start to mix together. Increase speed to medium-high and beat for another 3-5 minutes to whip additional air into the frosting.
- Separate out 3 bowls with 1/2 cup of frosting in each bowl to dye your 3 colors. Use the Wilton color gels. Start with the lightest pink by adding ¼ of a drop of pink gel. Then for the second color I used a larger drop of red and for the third color, I used a combination of red and crimson. Mix until well combined.
- Fill 3 separate 12-inch piping bags fitted with a coupler and a size #12 Wilton piping tip. Set aside.
- To assemble the cake, use a cake leveler to cut the domes off the top of the cake. Place a dollop of frosting on your cake board and place the bottom layer of cake on top of that.
- Place about 2 cups of frosting in a large piping bag fitted with a large open round tip, or simply cut off the end of the piping bag. Pipe a layer of frosting on top of the cake, starting at the outside edge and working your way into the middle. Spread evenly with an offset spatula. Repeat with the second layer of cake and then place your third layer on top.
- Use your piping bag to fill in any gaps between your layers and to create a crumb coat. Using an offset spatula or icing smoother, wipe away the excess frosting, leaving you just enough to coat the outside of the cake. Do not mix your crumb coating frosting back into your icing if it has cake debris in it. Refrigerate the crumb coat for 20 minutes.
- Proceed to frost the top and sides of the cake using your offset spatula. Once the sides of the cake are covered, use you icing smoother to remove any excess frosting.
- Pipe the hearts on the outside of your cake. Then take you remaining vanilla frosting and use a large open star tip to pipe the boarder of the cake and garnish with sprinkles.
Tip: For the hearts, I used a soft tape measure to measure the diameter of the cake and mark the bottom with a small dot, using a toothpick. I was able to make mine about 2" apart. Then I used a ruler and ever so gently imprinted a vertical line that will be used to keep the hearts straight as I applied them.
More Valentine's Day Treats:
Chocolate Covered Strawberry Cookies


text:
Proposed Rule:
|17 CFR 240.13b2-1 et seq.
|Pub. L. 107-204, 116 Stat. 745 (2002).
| Section 303 of the Act states:
(a) RULES TO PROHIBIT. - It shall be unlawful, in contravention of such rules or regulations as the Commission shall prescribe as necessary or appropriate in the public interest and for the protection of investors, for any officer or director of an issuer, or any other person acting under the direction thereof, to take any action to fraudulently influence, coerce, manipulate, or mislead any independent public or certified accountant engaged in the performance of an audit of the financial statements of that issuer for the purpose of rendering such financial statements materially misleading.
| The proposed rules would be included in Regulation 13B-2 under the Securities Exchange Act of 1934 ("Exchange Act"). Section 3(a)(8) of the Exchange Act, 15 U.S.C. 78c(a)(8), defines "issuer" as follows:
The term "issuer" means any person who issues or proposes to issue any security; except that with respect to certificates of deposit for securities, voting trust certificates, or collateral-trust certificates, or with respect to certificates of interest or shares in an unincorporated investment trust not having a board of directors or of the fixed, restricted management, or unit type, the term "issuer" means the person or persons performing the acts and assuming the duties of depositor or manager pursuant to the provisions of the trust or other agreement or instrument under which such securities are issued; and except with respect to equipment-trust certificates or like securities, the term "issuer" means the person by whom the equipment or property is, or is to be, used.
| 17 CFR 240.13b2-1 states that no person shall, directly or indirectly, falsify or cause to be falsified, any book, record or account subject to section 13(b)(2)(A) of the Exchange Act. Section 13(b)(2) of the Exchange Act states:
Every issuer which has a class of securities registered pursuant to section 12 of this title and every issuer which is required to file reports pursuant to section 15(d) of this title shall (A) make and keep books, records, and accounts, which, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the issuer....
|17 CFR 240.13b2-2 states that no director or officer of an issuer, in connection with an audit or examination of the issuer's financial statements or the preparation of any document or report to be filed with the Commission, directly or indirectly shall (a) make or cause to be made a materially false or misleading statement to an accountant or (b) omit to state, or cause another person to omit to state, any material fact necessary to make statements made, in light of the circumstances under which such statements were made, not misleading to an accountant.
| Rule 3b-2 under the Exchange Act, 17 CFR 240.3b-2. A person may be an "officer" for purposes of Rule 3b-2 regardless of the person's title or the legal entity with which he or she is associated. For example, officers of wholly owned subsidiaries of public companies and promoters may be "officers" of public companies.
The definition of "director" under the Exchange Act has a similar functional and flexible nature. See section 3(a)(7) of the Exchange Act, 15 U.S.C. 78c(a)(7), which states, "The term `director' means any director of a corporation or any person performing similar functions with respect to any organization, whether incorporated or unincorporated."
|Rule 3b-7 under the Exchange Act, 17 CFR 240.3b-7, states, "The term `executive officer,' when used with reference to a registrant, means its president, vice president of the registrant in charge of a principal business unit, division or function (such as sales, administration, or finance), any other officer who performs a policy making function or any other person who performs similar policy making functions for the registrant. Executive officers of subsidiaries may be deemed executive officers of the registrant if they perform such policy making functions for the registrant."
|See, e.g., Section 10(b) of the Exchange Act, 15 U.S.C. 78j, and Rule 10b-5 thereunder, 17 CFR 240.10b-5.
|See, e.g., section 20(e) of the Exchange Act, 15 U.S.C. 78t(e).
|See, e.g., section 21C of the Exchange Act, 15 U.S.C. 78u-3.
|Section 303(b) of the Act states, "The Commission shall have exclusive authority to enforce this section and any rule or regulation issued under this section."
|See, e.g., Webster's Dictionary (9th edition), which defines "direction" to include not only guidance or supervision of action or conduct but also explicit instruction.
|"An `unqualified opinion' [or unqualified report] states that the financial statements present fairly, in all material respects, the financial position, results of operations, and cash flows of the entity in conformity with generally accepted accounting principles." AICPA, Statement on Auditing Standards No. ("SAS") 58, "Reports on Audited Financial Statements," ¶ 10; Codification of Statements on Auditing Standards ("AU") § 508.10.
|Some of these individuals also would be covered under provisions of the rule tailored to investment companies. See section II.C. of this release, Issues Related to Investment Companies.
|We view "fraudulently" as modifying only "influence."
|It is the act of fraudulently influencing, coercing, manipulating, or misleading the auditor, for the purpose of rendering misleading financial statements, that is unlawful. There is no requirement in section 303(a) of the Act that the purpose be achieved.
|Section 303(a) uses the phrase "independent public or certified accountant," which appears, for example, in items 25, 26 and 27 of Schedule A to the Securities Act of 1933. 15 U.S.C. 77aa(25), (26) and (27). Since the passage of the 1933 Act, however, the general reference to "certified accountant" has been replaced by "certified public accountant." To avoid any possible confusion, we have used "certified public accountant" in the proposed rules.
|See section 102 of the Act, which provides that beginning 180 days after the Commission determines that the Board, as established by Title I of the Act, is appropriately organized and has the capacity to carry out and enforce the requirements of that title, it shall be unlawful for any person that is not a registered public accounting firm to prepare any audit report with respect to any issuer.
|See, e.g., sections 205(b) and (c) of the Act.
|See, e.g., section 13(a) of the Exchange Act, 15 U.S.C. 78m(a), and section 8(e) of the Securities Act of 1933 (the "1933 Act"), 15 U.S.C. 77h(e).
|See, e.g., items 25, 26 and 27 of Schedule A of the 1933 Act, 15 U.S.C. 77aa(25), (26) and (27).
|The rule would apply regardless of whether the accountant was a certified public accountant. For example, some states require accountants to have years of experience before being deemed to be a CPA. Efforts to mislead such an individual during his or her performance of audit procedures would fall within the proposed rules.
|See, e.g., section 404 of the Act, which mandates that the Commission prescribe rules that require (1) each annual report filed under sections 13(a) and 15(d) of the Exchange Act contain a management statement of responsibilities for, and assessment of the effectiveness of, the issuer's internal control structure and procedures for financial reporting, and (2) the auditor to attest to, and report on, the assessment made by management.
|Section 2(a)(12) of the Act defines "registered public accounting firm" to mean "a public accounting firm registered with the Board in accordance with this Act."
|Section 2(a)(9)(A) of the Act defines "person associated with a public accounting firm" (or with a "registered public accounting firm") to mean "any individual proprietor, partner, shareholder, principal, accountant, or other professional employee of a public accounting firm, or any other independent contractor or entity that, in connection with the preparation or issuance of any audit report - (i) shares in the profits of, or receives compensation in any other form from, that firm, or (ii) participates as agent or otherwise on behalf of such accounting firm in any activity of that firm." The Board, in section 2(a)(9)(B) of the Act, is given limited authority to exempt persons performing only ministerial tasks.
|Rule 2-01(f)(5)(ii) of Regulation S-X, 15 CFR 210.2-01(f)(5)(ii), which defines the "professional engagement period" to be: "The period of the engagement to audit or review the audit client's financial statements or to prepare a report filed with the Commission," and states: "(A) The professional engagement period begins when the accountant either signs an initial engagement letter (or other agreement to review or audit a client's financial statements) or begins audit, review, or attest procedures, whichever is earlier; and (B) The professional engagement period ends when the audit client or the accountant notifies the Commission that the client is no longer that accountant's audit client."
| American Institute of Certified Public Accountants ("AICPA") Code of Professional Conduct, ET § 101.02, which states:
The period of a professional engagement starts when the [AICPA] member begins to perform any professional engagement requiring independence for an enterprise, lasts for the entire duration of the professional relationship, which could cover many periods, and ends with the formal or informal notification of the termination of the professional relationship either by the member, by the enterprise, or by the issuance of a report, whichever is later. Accordingly, the professional engagement does not end with the issuance of a report and recommence with the signing of the following year's engagement.
|Changes in the principal auditor of an issuer's financial statements are reported under item 4 of Form 8-K, 17 CFR 249.308. See also item 304 of Regulation S-K, 17 CFR 229.304, and item 304 of Regulation S-B, 17 CFR 228.304.
|There is no such requirement for Rule 13b2-1 or Rule 13b2-2.
|See Report of the Committee on Banking, Housing, and Urban Affairs, To Accompany S. 2673, "Public Company Accounting Reform and Investor Protection Act of 2002," 107th Cong., 2d Sess., (S.R. 107-205), at 26 (Comm. Print, July 3, 2002), which states that section 303 makes it unlawful for any officer or director of an issuer, or any person acting under the direction of an officer or director, to fraudulently influence, coerce, manipulate, or mislead the auditor of the issuer's financial statements "for the purpose of rendering the audit report misleading." (Emphasis added.)
|For example, an auditor might be fraudulently influenced to allow an issuer to correct material misstatements over time, or not to restate prior period financial statements, in violation of generally accepted accounting principles.
|See section 401(a) of the Act, which, among other things, adds section 13(i) to the Exchange Act, which requires that financial statements prepared in accordance with (or reconciled to) generally accepted accounting principles and filed with the Commission reflect all material correcting adjustments identified by a registered public accounting firm.
|See, e.g., SAS 1, "Subsequent Discovery of Facts Existing at the Date of the Auditor's Report," AU § 561.
|See, e.g., section 204 of the Act, which adds section 10A(k) to the Exchange Act and requires each registered public accounting firm to report certain matters to the audit committee, and AICPA, SAS 61, "Communication With Audit Committees" (as amended by SAS 89 and SAS 90).
|See Rule 10-01(d) of Regulation S-X, 17 CFR 210.10-01(d).
|See, e.g., section 7(a) of the Securities Act of 1933, 15 U.S.C. 77g, which states in part, "If any accountant ... is named as having prepared or certified any part of the registration statement, the written consent of such person shall be filed with the registration statement"; Rule 436 under the Securities Act of 1933, 17 CFR 230.436.
|We believe that the mental state requirements of the proposed rules generally should be construed consistently with the existing rules in Regulation 13B-2. Because there is no private right of action, among other reasons, the Commission believes that a lesser standard of liability is appropriate. See Release No. 34-15570 (Feb. 15, 1979); 44 Federal Register 10970. See also, Report of the Committee on Banking, Housing, and Urban Affairs, To Accompany S. 2673, "Public Company Accounting Reform and Investor Protection Act of 2002," 107th Cong., 2d Sess., (S.R. 107-205), at 26 (Comm. Print, July 3, 2002), which cites as a reason for enacting section 303 the testimony of witnesses who were concerned with addressing fraud and other "misconduct in the audit process."
|Business development companies are a category of closed-end investment companies that are not required to register under the Investment Company Act of 1940. See 15 USC § 80a-2(a)(48) (defining business development companies).
|Proposed rule 13b2-2(c)(2).
|Proposed rule 13b2-2(c)(1).
| See Accounting Series Release No. 296 (Aug. 20, 1981), which states in part:
(T)he capital formation process depends in large part on the confidence of investors in financial reporting. An investor's willingness to commit his capital to an impersonal market is dependent on the availability of accurate, material and timely information regarding the corporations in which he has invested or proposes to invest. The quality of information disseminated in the securities markets and the continuing conviction of individual investors that such information is reliable are thus key to the formation and effective allocation of capital. Accordingly, the audit function must be meaningfully performed and the accountant's independence not compromised.
| See, e.g., H.R. Rep. No. 1383, 73rd Cong., 2d Sess., 11 (1934), which states:
Just as artificial manipulation tends to upset the true function of an open market, so the hiding and secreting of important information obstructs the operation of the markets as indices of real value. There cannot be honest markets without honest publicity. Manipulation and dishonest practices of the market place thrive upon mystery and secrecy.
This House Report also includes a letter from the Executive Assistant of the Committee on Stock List for the New York Stock Exchange, which recognizes management's need for accurate financial information and then states:
[U]nder the conditions of today, the next object in order of importance has become to give stockholders, in understandable form, such information in regard to the business as will avoid misleading them in any respect and as will put them in possession of all information needed, and which can be supplied in financial statements, to determine the true value of their investments.... The exchange is interested in the accounts of companies as a source of reliable information for those who deal in stocks. It is not sufficient for the stock exchange that the accounts should be in conformity with law or even that they should be conservative; the stock exchange desires that they should be fully and fairly informative.
Id. at 12.
|17 CFR 240.0-10(a).
|Pub. L. No. 104-121, title II, 110 Stat. 857 (1996).
|15 U.S.C. 78w(a)(2).
|15 U.S.C. 77b(b).
|15 U.S.C. 78c(f).
|15 U.S.C. 80a-2(c).
|Home | Previous Page
Modified: 10/22/2002