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A TRIBUTE TO FEDERIGO MELIS The many scholarly works of the late Professor Federigo Metis are perhaps not as well known in the English speaking world as on the Continent. This special tribute, reflecting the combined skills of three outstanding accounting historians, Dean Emeritus S. Paul Garner, The University of Alabama, Professor Giovanni Padroni, University of Pisa, and Professor Alvaro Martinelli, Appalachian State University, affords students of accounting history an opportunity to become acquainted with the accomplishments of a profound talent. We express our appreciation to the contributors and trust our members will find this feature useful. Ed. PART I The Melis Testimonial by S. Paul Garner* Through the courtesy of Professor Dr. Egidio Giannessi of the In-stituto di Richerche, Aziendali, in Pisa, Italy, and Professor Giovanni Padroni, also of Pisa, I recently received from the Mayor of the Com-mune of Monte Carlo, the Honorable Ilio Spadoni, a copy of a most attractive illustrated booklet, published in 1975, presenting the papers and tributes made on behalf of the late Federigo Melis, a professor for many years in several Italian universities, who had a keen interest in accounting history, culminating in the publication in the 1950's of his great volume on accounting history. The little town of Monte Carlo is located near Lucca, which in turn is near Pisa, and there is an aerial photograph of the town in the 83-page attractively printed memorial volume which was issued as a testimonial to the late Professor Melis, since the latter had been to their town many times during his life. Obviously, Professor Melis was held in high regard by the citizens of Monte Carlo, as indicated by the several tributes printed in the volume, and by the effort made by the editors of the volume to obtain special materials relating to the work and scholarship of Professor Melis. There are six parts in the testimonial volume, including several pages written by Gino Arrigho, which starts off by stating that "by publishing this volume the government of the town of Monte Carlo, with its Mayor, intends to render a testimonial of the esteem and affection toward an illustrious master who maintained relations with this beautiful land (place), both in his study and warm friendship."* *l am indebted to Dr. Elizabeth Bibb of the Department of Romance Languages, University of Alabama, for assistance in the translation from the Italian.


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Homeowners and renters in Lynchburg might have various interests, but one thing that unites all having a safe place to live. Whether you're a parent raising your family or living on your own, you want to feel good about your personal safety and the security of your belongs.
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subset: commoncrawl


text:
- Home /
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Elloras Melting Moments
Dehradun (Uttrakhand)
Jam Biscuits500 Gms |Rs. 225
Buy Snacks Online at Place of OriginIt's well after lunch and long to go before dinner. You trudge around and wonder what to do with that growling stomach of yours. You think of making yourself a snack but the same old sandwich and those ordinary chips bore you now. Where could you possibly get delicious snacks that leaves your lips smacking every time? PlaceofOrigin.in is your answer to all things food. From delicious online snacks to even more delectable online namkeen, we at PlaceofOrigin.in strive to make your every food an experience to remember.
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Birthday Wishes Glass Candle
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The Wednesday Play was an anthology series of British television plays which ran on BBC1 from October 1964 to May 1970. Every week's play was usually written for television, although adaptations from other sources also featured. The series gained a reputation for presenting contemporary social dramas, and for bringing issues to the attention of a mass audience that would not otherwise have been discussed on screen.
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Five women's basketball games to watch on Pac-12 Networks in 2013-14
It's a long offseason in college hoops, but women's basketball fans now have a little bit of news to hold them over with the Pac-12 Networks releasing its TV schedule for the 2013-14 season. The Pac-12 is looking to build off a year that saw four teams from the Conference of Champions make the NCAA tournament – which squads will make the most noise come November through March? Here are five games that could help answer that question:
- Nebraska at Utah – Friday, Nov. 15 at 4:30 p.m. PT
Not only is this the first Pac-12 Networks-televised game of the 2013-14 women's basketball season, it will be a huge measuring stick for Utah as it tries to derail a squad that has made the Sweet 16 twice in the last four years. The Utes caught fire and made a run to the WNIT finals last season, and now head coach Anthony Levrets thinks his squad is good enough to take that next step and qualify for the Big Dance. And, with a senior frontcourt like Michelle Plouffe and Taryn Wicijowski, that goal is more than attainable. However, those two will have their hands full with Nebraska's Jordan Hooper, a two-time first-team All-Big Ten and All-American honorable mention selection.
- Oklahoma at UCLA – Sunday, Nov. 24 at 1 p.m. PT
The Sooners and Bruins might as well have been conference foes last year as they matched wits twice – UCLA notched the big non-conference W in Norman, but Oklahoma got a bigger come-up by knocking off the Bru Cru in the second round of the NCAA tournament on a neutral court. Now the battle shifts to Pauley Pavilion – can Atonye Nyingifa and Thea Lemberger make it two out of three for the Cori Close Clique, or will the absence of Markel Walker and Alyssia Brewer prove to be too much in the early going?
[Related: 2013-14 Pac-12 women's basketball schedule]
- Cal at Stanford – Jan. 30 at 8 p.m. PT
These teams went a combined 34-2 in Pac-12 play last year, with both losses coming against each other as the Golden Bears and Cardinal tied for the conference regular season crown. Will Cal and Stanford once again top the table in 2013-14? Gennifer Brandon and Chiney Ogwumike, two of the best post players in the Pac, sure hope so. And, since we're asking questions, what's home court advantage? The road team has won the last three regular-season meetings.
- Tennessee at Stanford – Saturday, Dec. 21 at 1:30 p.m. PT
Two of the traditional powers in women's college basketball lock horns on The Farm for their annual non-conference meeting. Stanford has won three of the last four outings, but Holly Warlick has seamlessly picked up where the legendary Pat Summitt left off, leading the Lady Vols to the Elite 8 last season. This is a huge game not only for the Card, but for the rest of the Pac-12 as well. Gotta pick up those non-conference victories over marquee opponents.
[Related: Pac-12 Networks releases 2013-14 women's basketball game telecast slate]
- USC at UCLA – Monday, Dec. 30 at 7 p.m. PT
Pac-12 opener + heated rivalry = reason you need to watch this game. Former Woman of Troy great Cynthia Cooper-Dyke enters her first season as USC's head coach with hopes of turning around a program that has a storied past, in large thanks to her playing exploits. And, with conference honorees like Cassie Harberts and Ariya Crook back in Los Angeles, she'll have the on-court tools necessary to make a good first impression as a head honcho.
BONUS: March 6-8 (All Day)
Block off your calendar for these three days, folks, for the first three rounds of the Pac-12 Tournament will be televised on your favorite network. (In case you forgot what your favorite network is, here's a hint: it begins with a "P" and ends in "ac-12 Networks.")


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Julie asks, "does anyone know where pineapples come from?"
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text: UFDC Home myUFDC Home | Help | RSS Lake City reporter ALL ISSUES CITATION SEARCH THUMBNAILS MAP IT! PAGE IMAGE ZOOMABLE Full Citation STANDARD VIEW MARC VIEW Permanent Link: http://ufdc.ufl.edu/UF00028308/00379 Material Information Title: Lake City reporter Physical Description: Newspaper Language: English Creator: Lake City reporter Publisher: John H. Perry Publication Date: February 2, 2007 Copyright Date: 2007 Subjects Spatial Coverage: United States -- Florida -- Columbia -- Lake City Coordinates: 30.189722 x -82.639722 ( Place of Publication ) Record Information Source Institution: University of Florida Holding Location: University of Florida Rights Management: All rights reserved by the source institution and holding location. Resource Identifier: abz6316 - LTUF33283560 - OCLC000358016 - AlephBibNum System ID: UF00028308:00379 Contact Us | Permissions | Preferences | Technical Aspects | Statistics | Internal | Privacy Policy © 2004 - 2011 University of Florida George A. Smathers Libraries.All rights reserved. Acceptable Use, Copyright, and Disclaimer Statement Last updated May 24, 2011 - Version 2.9.11 - mvs


text:
Actual cleaning and drying time will be determined by the scope of the water damage and the time it takes for temperature, humidity and moisture testing to confirm that the property has been dried to approved standards
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Counties: Miami-dade


text:
Primary tabs
"Methods for Artifact Identification and Reduction in Acoustic Backscatter Mosaicking", 2017 U.S. Hydro Conference. The Hydrographic Society of America, Galveston, TX, 2017. Us_hydro_2017_-_Masetti_-_Artifact_reduction_in_mosaics.pdf (1.38 MB),
"Radiometric Compensation Strategy for Multispectral Backscatter Data", 2017 U.S. Hydro Conference. The Hydrographic Society of America, Galveston, TX, 2017.,
"New Marine Evidence for a Late Wisconsinan Ice Stream in Amundsen Gulf, Arctic Canada", Quaternary Science Reviews, 2015.,
"Establishing a Multibeam Sonar Evaluation Test Bed near Sidney, British Columbia", 2012 Canadian Hydrographic Conference. Niagara Falls, Ontario, Canada, 2012.,
"Seamless Online Distribution of Amundsen Multibeam Data", Canadian Hydrographic Conference (CHC). Quebec City, Quebec, Canada, pp. 1-19, 2010. Muggah_2010_CHC_Seamless_online_distribution_of_Amundsen_multibeam_data.pdf (829.9 KB),
"Drowned shelf-edge delta complexes and barrier islands and related features along the outer continental shelf north of the head of De Sotot Canyon, NE Gulf of Mexico", Geomorphology, vol. 89. Elsevier, New York, NY, USA, pp. 370-390, 2007.,
"Northwest Passage Marine Sediments: A Record of Quaternary History and Climate Change", Annual Arctic Workshop. St. Andrews, New Brunswick, Canada, pp. 0-0, 2005.,
"Shelf-edge Deltas and Drowned Barrier-island Complexes on the Northwest Florida Outer Continental Shelf", Geomorphology, vol. 64. Elsevier, New York, NY, USA, pp. 133-166, 2005. Gardner-et-al-NWFlaPUBLISHED.pdf (8.56 MB),
"Drowned barrier-island complexes and shelf-edge deltas on the northwest Florida outer continental self", Geomorphology, vol. 64. Elsevier, New York, NY, USA, pp. 133-166, 2004.,
"Los Angeles and San Diego Margin High-resolution Multibeam Bathymetry and Backscatter Data", U.S. Geological Survey (USGS), 2004.,
"Bathymetry and Acoustic Backscatter of the Mid and Outer Continental Shelf, Head of De Soto Canyon, Northeastern Gulf of Mexico Data, Images, and GIS", U.S. Geological Survey (USGS), 2003.,
"Geomorphology acoustic backscatter and processes in Santa Monica Bay from multibeam mapping", Marine Environmental Research, vol. 56. Elsevier, New York, NY, USA, pp. 15-46, 2003. Gardner-et-al-2003-Santa-Monica.pdf (2.08 MB),
"Bathymetry and Acoustic Backscatter of Selected Areas of the Outer Continental Shelf, Northwestern Gulf of Mexico", U.S. Geological Survey (USGS), 2002.,
"Bathymetry and Acoustic Backscatter of the Mid and outer continental shelf, head of De Soto Canyon, Northeastern Gulf of Mexico", U.S. Geological Survey (USGS), 2002.,
"Bathymetry and Selected Perspective Views Offshore Greater Los Angeles, CA", U.S. Geological Survey (USGS), 2002.,
"Geometric and Radiometric Correction of Multibeam Backscatter Derived from Reson 8101 Systems", Canadian Hydrographic Conference (CHC). Toronto, Ontario, Canada, pp. 1-22, 2002.,
"Morphology and processes in Lake Tahoe (California-Nevada)", Geological Society of America Bulletin (GSAB), vol. 112. The Geological Society of America (GSA), pp. 736-746, 2000.,
"Data handling methods and target detection results for multibeam and sidescan data collected as part of the search for SwissAir Flight 111", Shallow Water Survey Conference (SWS). St. Andrews, New Brunswick, Canada, pp. 0-11, 1999.,
"High-resolution multibeam bathymetry of East and West Flower Gardens and Stetson Banks, Gulf of Mexico", Gulf of Mexico Science, vol. 16. pp. 131-143, 1999.,
"Mapping a Continental Shelf and Slope in the 1990s: A Tale of Three Multibeams", Shallow Water Survey Conference (SWS). Sydney, Australia, pp. 0-11, 1999.,
"Using multibeam sonar surveys for submarine landslide investigations", in Slope Stability Engineering, Balkema, 1999, pp. 127-134.,
"The limits of spatial resolution achievable using a 30kHz multibeam sonar: model predictions and field results", IEEE Oceans, vol. 3. IEEE, Washington DC, Washington DC, USA, pp. 1823-1827, 1998.,
"A multi-faceted acoustic ground-truthing experiment in the Bay of Fundy", Acoustic Classification and Mapping of the Seabed, vol. 15. Bath, UK, UK, pp. 203-220, 1993.,


text:
|Tetrahymena americanis Nanney and McCoy
|test tube
|Medium 357: Tetrahymena medium
|Temperature: 25.0°C
Duration: axenic
|RM-9 Media for cryopreservation of Tetrahymena Proteose Peptone (Difco 0120) 5.0 g Tryptone 5.0 gK2HPO4 0.2 gGlucose 1.0 gLiver extract 0.1 gGlass distilled water 1.0 LDissolve components in glass distilled H2O and autoclave.DrylÂ's Salt Solution0.1 M NaH2PO4 . 3H20 10.0 ml0.1 M Na2HPO4 . 7H20 10.0 ml0.1 M Sodium citrate . 2H20 15.0 ml 0.1 M CaCl2 . 2H20 15.0 mlDistilled water 950.0 mlAdd the first 3 components to the distilled H2O and mix thoroughly. Add the CaC12 solution and mix thoroughly. (Adding the solutions in the order indicated will avoid the precipitation of Ca salts.)1. Transfer tetrahymena from usual growth medium to RM-9 medium and allow to grow to near peak density.2. Harvest cells from a culture by centrifugation at 300 x g for 2 min. 3. Adjust concentration of cells to 2 x 106/ml in fresh medium. 4. While cells are centrifuging, prepare a 22% (v/v) sterile solution of sterile DMSO in fresh medium. a) Add 2.2 ml of DMSO to an ice cold 20 x 150 mm screw-capped test tube;b) Place the tube on ice and allow the DMSO to solidify (~5 min) and then add 7.8 ml of ice cold medium;c) Invert several times to dissolve the DMSO;d) Allow to warm to room temperature.5. Add a volume of the DMSO solution equal to the cell suspension volume but add in 3 equal aliquots at 2 min intervals. Thus, the final concentration of the preparation will equal 11% (v/v) DMSO and 106 cells /ml. 6. Dispense in 0.5 ml aliquots into 1.0 - 2.0 ml sterile plastic screw-capped cryules (special plastic vials for cryopreservation). 7. Place the ampules in a controlled rate freezing unit. Thecooling cycle should be initiated no less than 15 min and no longer than 60 min after the addition of the DMSO to the cell preparation. From room temperature cool at -1°C/min to -40°C. If freezing unit can compensate for the heat of fusion, maintain rate at -1°C/min through heat of fusion. At -50°C ampules are plunged into liquid nitrogen. 8. Store in the vapor or liquid phase of a nitrogen refrigerator. 9. To establish a culture from the frozen state aseptically add 0.5 ml sterile Dryl's Salt Solution to an ampule. Immediately place the ampule in a 35°C water bath, until thawed (2-3 min). Immerse the ampule just sufficient to cover the frozen material. Do not agitate the ampule. 10. Immediately after thawing, aseptically remove the contents of the ampule and inoculate into 5.0 ml of fresh medium in a 16 x 125 mm screw-capped test tube with a slightly loosened cap. Incubate at 25°C. CRYOPRESERVATION:Alternative Thawing Procedure1. Aseptically add 0.5 ml of sterile modified PYNFH medium (ATCC Medium 1034) containing 8% (w/v) sucrose to the ampule. Immediately, place in a 35°C water bath, until thawed. Immerse the ampule just sufficient to cover the frozen material. Do not agitate the ampule. 2. Immediately after thawing, aseptically remove the contents of the ampule and gently add the material to the edge of a 20 x 100 mm petri plate containing ATCC Medium 919 (non-nutrient agar) and position on a 15 degree slant. The cell suspension will pool at the edge of the plate. 3. Continue to double the volume of the cell suspension at 10 minute intervals by adding ATCC medium 1034) containing 4% sucrose (w/v). When the volume reaches 16.0 ml place the plate in horizontal position and incubate at 25°C. 4. On the following day, gently remove the cell suspension for the plate and transfer to a T-25 tissue culture flask. Note the volume of the suspension and add a volume of fresh medium containing 4% sucrose equal to the volume of the cell suspension. Incubate the culture at 25°C. 5. After culture has been established subculture into fresh normal medium without sucrose.
unique position of the degenerating macronucleus


text:
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1990-1997 Mazda Miata Duraflex M-Speed Wing Trunk Lid Spoiler - 1 Piece.
Duraflex aerodynamics are the next step in providing style, performance and durability for standard and custom aerodynamics.
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text:
This morning when I went out to take my daughter to school it was -12. That is too cold for my blood and despite the beautiful snow on the ground there is NO way you're getting me outside to make a snowman. So, instead, I'll opt for the inside version made out of socks. They're easier to make, last longer and dare I say it... they're cuter too.
Want to make your own? Here's how:
You'll need the following:
1- white sock. Use one that has a mid-calf or knee high tube on the top.
decorative socks (the argyle ankle socks shown plus many other styles are at Target for $1)
Rice for filler
twine or ribbon
something for the nose (I used the top of a bbq stick that I painted orange)
Step 1: cut the foot part off of your sock and discard. You only need the tube part. This is great if you have socks that are worn or have holes in them.
Step 10: Next you add your embellishments. Eyes, nose, buttons etc... you can sew them on if you want but I went for fast and just used hot glue.


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by Impact
From the artist behind the wildly popular NeonDragonArt.com, DragonArt will help you create mythical beasts that awe, delight, and disturb the sweet dreams of little ones. Armed only with your trusty pencil and ink pen, you will begin your artistic quest by conquering a super-easy dragon that even the densest of wyvern could draw.
Because dragons enjoy having others around to terrorize, disembowel and occasionally hang out with, this book will also teach you how you to populate your alternate universe with a whole cast of fantastic creatures, including mythical griffins, guardian gargoyles and deadly basilisks. All this within the curiously compelling, beautifully beastly, and brightly colored pages you will soon hold in your hands, which by now are no doubt trembling with keen anticipation.
Paperback book measures 8 1/2 in. x 11 in., 128 pages. Impact Books, 2005. ISBN: 1581806574
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When we unveiled the #Fire15 players list in conjunction with the club's 15th anniversary earlier this year, I spoke about how spectacular most of the goals Marco Pappa scored in a Fire uniform were. Off the top of my head, I can think of only three that the Guatemalan scored from inside of the box in his five seasons in Chicago.
Since the Fire Goal of the Year tournament began in 2010, Pappa has always had at least one entry make the final four with the current Heerenveen midfielder getting there with high margin defeats of his early-round opponents.
Ironically enough though, that support seems to wane in later rounds.
In 2010, Pappa's bending strike against San Jose (which went on to win MLS Goal of the Year) was narrowly defeated in the final by Logan Pause's equally stunning long-distance bomb at Toronto.
Last year, Pappa's hat trick clincher at Real Salt Lake (one of his four entries in the tournament that year) fell at the semi-final stage to the now legendary long-distance blast "through the guise of smoke" from Jalil Anibaba in an early round U.S. Open Cup qualifier vs. Colorado.
At the very least, it's an interesting phenomenon.
I say that because having managed the Fire Facebook and Twitter accounts for nearly three years, there is no player that evoked as much consistent response in terms of Likes, Retweets and web traffic then Marco. An update on his play in a friendly with Guatemala, a photo of him from training or even a post about another player would even bring a comment or six about "El Chapin del Fuego".
With Pappa no longer a member of the Fire, this has all died down a bit but how ironic when you consider that his latest defeat came against a player that could take on the mantel of sentimental popularity in 2012 MLS Rookie of the Year Austin Berry.
Berry has barnstormed to today's final, where he's facing down another fan favorite in the team's 2012 MVP Chris Rolfe and his stunning quick kick in little space (9/22 vs. Columbus).
While Rolfe's goal could have been a number one seed (his strike vs. San Jose was), neither of today's finalists were top seeds in their respective brackets. As we learn every November, anyone can win.
As we have when deciding the top 15 players, goals and matches in Fire history or just putting fans on season tickets, we at Chicago-Fire.com feel it most important to utilize fan input and engagement in determining valuable pieces of our club.
Happy voting everyone!


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Red Lotus Special Flour, 2.20 lb.
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Thai Tea Cha Thai 13 oz.
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Nokia 700 themes
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Next Stop, Greece
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In his State of the Union speech last Tuesday, President Obama concluded that "the State of our Union is stronger." The big question is: stronger than what?
Federal debt is a record $12.2 trillion, or 76% of the nation's annual output of goods and services. While that's still well below Greece's 153%, we're headed steadily in the wrong direction.
According to estimates by the Congressional Budget Office, adjusted by Barron's to account for recent tax increases and other factors, if the U.S. doesn't raise taxes further and cut spending dramatically, the national debt could easily reach 153% of economic output by 2035.
These are not just numbers. If the U.S. national debt continues ballooning, we can be sure of a deep, long-lasting recession -- very likely a depression -- sometime in the next two to three decades. The unemployment rate could easily surge to 20%.
The CBO has been issuing warnings about the looming risk of a debt crisis for nearly three years. So far, those warnings have gone unheeded, probably because the crisis seems so far away. But as the CBO keeps pointing out, the longer this particular can gets kicked down the road, the greater the risk that entitlements promised to tens of millions of the old and poor won't be delivered. It could also lead to a fiscal crisis on an unprecedented scale.
This problem can't be solved by asking the rich to pay a little more, despite what the president says. In fact, Barron's calculates that immediately increasing the marginal tax rate to 50% on the top 1% of the country's earners would bring in $500 billion over the next 10 years. This would barely dent the country's debt load, which would then be $20 trillion, and do little to forestall a financial crisis.
Getting the national debt under control will require tax increases for everyone, as well as budget cuts, particularly in entitlement spending, which is beginning to run out of control as the baby boomers hit retirement age. Fixing that now is not an easy task, given that Congress can't even reach a compromise on the current budget deficit (see "A Dangerous Game of Chicken").
The warnings are growing louder. In a July 2010 "Issue Brief" with the ominous title, "Federal Debt and the Risk of a Fiscal Crisis," the CBO cited similar crises in Argentina, Ireland, and Greece as useful comparisons with the one that could hit the U.S. And as recently as last June, the CBO referred to a fiscal crisis in its "Long-Term Budget Outlook," which projected future budgets over decades.
According to the first Brief, a "review of fiscal crises in Argentina, Ireland, and Greece in the past decade reveals instructive common features and differences."
One difference, of course, is that these economies are much smaller and weaker than the powerhouse U.S.'s. So America would presumably cope better with the shock. But one advantage of being small is that it makes you a candidate for bailouts from larger economies. In contrast, the U.S. will be both too big to fail and too big to bail, a potentially toxic combination that could infect all the world's economies.
A key similarity: Argentina, Ireland, and Greece have all been plagued by soaring debt. The U.S. is not there yet. But the CBO warned of the danger that "the surge in debt relative to the country's output would pose a clear threat of a fiscal crisis during the next two decades."
SKEPTICS MIGHT WONDER just how it is possible to make a valid prediction over more than a quarter-century, when it's hard enough to forecast what will happen next year.
Answer: The CBO projections in this chart are not predictions, but scenarios plausible enough to be taken seriously. They show that if certain trends are allowed to continue, the U.S. economy would be under siege.
One key driver of this crisis scenario is inevitable: the aging of the baby boomers. As the chart shows, the rise in the share of the population 65 and over -- the age of eligibility for Medicare -- has just begun. Born from 1946 through 1964, the boomers will range in age from 49 to 67 this year. As they continue to age, the over-65 portion of the population, now 14.1%, will gradually climb, exceeding 20% for the first time in 2029, when the youngest boomers, born in 1964, will be turning 65.
Not coincidentally, around 2029 the ratio of U.S. government debt to annual economic output, or gross domestic product, will begin to exceed its peak of 112.7%, set in 1945, the final year of World War II. The difference, however, is that, with a major war concluded, the expectation then was that U.S. indebtedness would decline. Indeed, by 1955, the ratio had plummeted to 55.5%. In 2029, in contrast, the expectation will be for indebtedness to continue to explode.
The connection between the baby-boomer time bomb and the rising debt-to-GDP ratio reveals that the next 10 years, for all their potential difficulty, are actually the relative calm before the coming storm. And yet the 10-year outlook has framed the current discussion of the debt in Washington. Clearly mindful of this, the CBO's report on the 10-year outlook, released early this month, cautioned that "projections for the period covered in this report do not fully reflect long-term budget pressures," which include "the aging of the population, the rising health-care costs, and…Social Security…."
The CBO added that, "Unless the laws governing those programs are changed -- or the increased spending is accompanied by corresponding reductions in other spending, sufficiently higher tax revenues, or a combination of the two -- debt will rise sharply, relative to GDP, after 2023."
JUST HOW SHARPLY is what the three lines in the chart on this page are meant to approximate. They are based on the Congressional Budget Office's fairly optimistic projections for long-term economic growth, as well as the assumption that "other spending," aside from entitlements, will continue rising at its long-term pace. The CBO's 10-year projection assumes that GDP growth will hit 3.4% by 2014, and accelerate to an annual average of 3.6% from 2015 to 2018.
What about Barron's other assumptions? In his State of the Union address, the president claimed that efforts to tame debt and deficits had already progressed "more than halfway." In his view, then, all that remains to be done is to duplicate what has been done so far. Our assumptions easily accommodate that; in fact, the second and third scenarios, which factor in tax increases, exceed what has been done so far by a wide margin. Yet in all three cases, the long-term trajectory is still daunting.
Barron's calculated these projections by imposing substantial downward revisions on the long-term projections that the CBO published last June. For example, the agency estimated debt-to-GDP at 250% by 2043 in its June 2012 projections. The three new projections Barron's made reduce that ratio to 211%, 203%, and 193%. (For a full explanation of our methodology, see the memo at the end of this story.)
THE ASSUMPTIONS UNDERLYING each projection build on the one before. The top line (blue) incorporates factors that have already reduced the debt, and which fit under the heading of progress already made. They include the end of the payroll-tax holiday early this year; the rise in the marginal rate to 39.6% from 35% on incomes for joint-earners of $450,000 annually and for single-filers of $400,000, and the recent slowdown in the growth of health-care spending, which some regard as temporary, but that the CBO assumes will persist.
The top line also includes the benefit of another factor that the president now opposes: the planned imposition on March 1 of automatic cuts specified in the Budget Control Act of 2011, otherwise known as sequestration. These reductions have been scored by the CBO as worth nearly $1.8 trillion in savings over the next 10 years, a figure that includes a reduction in the cost of debt-servicing. The president wants them replaced by other cuts that he believes would work better.
The second line (green) adds another assumption. It would immediately raise the marginal rate on the top earners to 50% from 39.6%. Obama hasn't proposed such a drastic hike, but our calculations should more than satisfy any lingering view that "millionaires and billionaires" alone could solve the entire problem by paying their "fair share." Remember that most of these rich folks also pay income taxes in their home states.
Assuming that this hike wouldn't alter behavior in such a way as to reduce the tax take -- and ignoring the fact that revenue from the alternative minimum tax would fall as a result -- the additional revenue over 10 years would be a little more than $500 billion. Even throwing in assumed additional savings in debt-servicing costs, the debt reduction wouldn't be huge in proportionate terms. To appreciate the magnitudes involved, the national debt by 2023 would be in the range of $20 trillion, give or take. It shouldn't be surprising that even aggressive tax hikes on the top 1% won't save the day. While the rich do earn a lot, they aren't that numerous.
To raise even more revenue, try rolling back the Bush tax cuts for the other 99%. That would have a 10-year value of three-quarters of a trillion, and even more once we assume reduced debt-servicing costs. That's a big number on its own, but not in relation to our soaring debt. As the third (red) line in the chart shows, the upward trajectory of debt-to-GDP wouldn't be materially altered by such a rollback.
One lesson in this exercise: Unless President Obama proposes drastic spending cuts, his vision for America requires imposing crippling taxes on the very people whose continued prosperity he so strongly champions -- the lower 99%. Even a 25% tax hike on this broad group wouldn't be enough to solve the budget problem unless it was combined with sharp cuts in spending.
Once this becomes clear, things could get ugly. "If the United States encountered a fiscal crisis," observed the CBO in its July 2010 Issue Brief, "the abrupt rise in interest rates would reflect investors' fears that the government would renege on the terms of its existing debt or that it would increase the supply of money to finance its activities or pay creditors and thereby boost inflation."
Add to that nightmare scenario the risk that Uncle Sam would have to renege on promises made to people over 65.
To avoid such scenarios, we need to start right now -- a plea the Congressional Budget Office has been repeating over the years. In its recent report on the 10-year outlook, the agency observed: "Deciding now what policy changes to make to resolve that long-term imbalance would allow for gradual implementation, which would give households, businesses, and state and local governments time to plan and adjust their behavior."
And not making a decision won't make those storm clouds go away.
Downwardly Revising CBO Projections for Debt as a Share of Nominal Gross Domestic Product
The two main sources for the projections generated by Barron's: the June 2012 Congressional Budget Office report, "The 2012 Long-Term Budget Outlook," which runs numbers going out several decades; and the February 2013 CBO report, "The Budget and Economic Outlook: Fiscal Years 2013-2023."
In all cases, since all figures are essentially back-of-the-envelope approximations, the method followed was to generate estimates that erred on the side of minimizing future estimates of debt to nominal.
The commonly accepted way to measure debt relative to a country's output is to begin with federal debt held by the public (which excludes debt in the government's "trust funds"), and then calculate it as a percentage of current dollar gross domestic product. That's the measure used by the CBO.
In its June 2012 report, the CBO made two long-term projections of debt/GDP, one keying off its "baseline scenario," which is "based on the assumption that current laws generally remain unchanged," the other off its "alternative fiscal scenario," which is based on "current policies" as opposed to "current laws." Barron's chose the more realistic "alternative fiscal scenario."
Those data showed that, by 2043, the debt/GDP ratio would rise to 250% -- a figure so high that CBO analysts decided to stop at that figure and not release figures showing it would rise even further from there, even though it clearly would. On its way to that 250%, the ratio would reach 97% by 2023.
But that 97% was already in need of downward revision. That's because, in the February 2013 10-year projection, the alternative fiscal scenario project the ratio at 87% by 2013 vs. a baseline projection of 77%.
The difference between that 77% and 87% came assuming that "automatic spending reductions established by the Budget Control Act of 2011 (Public Law 112-25) will take effect at the beginning of March, that sharp reductions in Medicare's payment rates for physicians' services will occur at the beginning of January 2014, and that certain tax provisions that have regularly been extended but are set to expire…will expire as scheduled" (pp. 7-8). In other words, by dropping those three assumptions, the 87% figure was generated.
But Barron's wanted to assume that the Budget Control Act of 2011 would take effect at the beginning of March. Figures in Table 1-7 of the Feb. 2013 report (pp. 32-33) showed that of the total dollar value of these three factors, the Budget Control Act accounted for half. Since it accounted for half, that meant the extra 10 percentage points should be cut in half, which meant the 87% CBO projection should scaled down to 82%.
Accordingly, the new alternative fiscal scenario adjusted for the Budget Control Act showed that the debt-GDP ratio would reach 82% by 2023 rather than 97% in the June 2012 projection. Using that downward revision as "anchor," it was calculated that all subsequent figures have to be downwardly revised not by just the difference of 15 percentage points, but proportionately by 82/97 or by 0.845.
Thus, for example, where the June 2012 projection showed debt/GDP at 199% by 2037, that got downwardly revised to 168% (199 x 0.845). Where the June 2012 projection showed debt/GDP at 250% by 2043, that got downwardly revised to 211% (250 x .845).
That data series generated the top (blue) line tracing the trajectory of the debt/GDP ratio. A similar method was followed for the other two lines.
Estimates from the U.S. Treasury for the total tax consequences over 10 years of the Bush tax cuts, combined with estimates from the Joint Committee on Taxation of rescinding the Bush tax cuts for the bottom 99%, were the sources for generating figures used in the second and third trajectories.
Raising the top rate from 35% to 39.6% on the top 1% yielded extra income over 10 years of $240 billion, which came to $52.6 billion for each percentage point of hike ($240/4.6). So raising it by another 10.6 percentage points meant extra revenue of nearly $555 billion. Adding a standard 17% for savings on the cost of debt servicing brings the total reduction of the debt by 2023 to nearly $645 billion.
Since nominal GDP is projected by the CBO at $25.910 trillion by 2023 (Feb. 2013 report, Table 1-1, p. 9), that means every percentage point is worth $259 billion. If we divide $645 billion by $259 billion, we get 2.49 percentage points, which we round up to 3 percentage points.
That means adding the assumption of a tax hike on the top 1% from 39.6% to 50% subtracts another 3 percentage points from the 82% figure we already projected for 2023. We therefore have a new 2023 figure of 79% to compare to the 97% in the June 2012 report.
Again using that 79% as "anchor," it was calculated that all subsequent figures have to be downwardly revised not by just the difference of 18 percentage points, but proportionately by 79/97 or by 0.814.
Thus, for example, where the June 2012 projection showed debt/GDP at 199% by 2037, that got downwardly revised to 162% (199 x 0.814). Where the June 2012 projection showed debt/GDP at 250% by 2043, that got downwardly revised to 203% (250 x .814).
For the third projection, we added the assumption that the Bush tax cuts get immediately rolled back for the bottom 99%, estimated to be worth $762 billion over 10 years. Again adding the extra 17% for the reduced cost of servicing the debt, we get a total debt reduction of $892 billion.
Again, since nominal GDP is projected by the CBO at $25.910 trillion by 2023 (Feb. 2013 report, Table 1-1, p. 9), that means every percentage point is worth $259 billion. If we divide $892 billion by $259 billion, we get 3.44 percentage points, which we round up to 4 percentage points.
That means adding the assumption of rolling back the Bush tax cuts on the bottom 99% subtracts another 4 percentage points from the 82% figure we already projected for 2023. We therefore have a new 2023 figure of 79% to compare to the 97% in the June 2012 report.
Again using that 79% as "anchor," it was calculated that all subsequent figures have to be downwardly revised not by just the difference of 18 percentage points, but proportionately by 75/97 or by 0.773
Thus, for example, where the June 2012 projection showed debt/GDP at 199% by 2037, that got downwardly revised to 154% (199 x 0.773). Where the June 2012 projection showed debt/GDP at 250% by 2043, that got downwardly revised to 193% (250 x 0.773).
The CBO will update its long-term projections in June of this year. These estimates by Barron's are our best guess of what those projections will look like.
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2000 Clos Floridene Blanc
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|Latest price: £53.67


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Does the toddler in the house have cavities or tooth that aren't visible? When was the last time they visited the dental clinic Bentonville AR? Do every time he speaks pop out? Is someone walking about with breath so bad they are avoided by the dog? It may be time to choose a trip! People understand that almost 40% of toddlers receive cavities which may lead to loss of their teeth. Why is that important? Spaces inside the mouth may permit the tooth to change the way toddlers chew and talk and to move. Formation of words may last a lifetime so avoiding problems that are known is worth a visit. Cavities are painful and unhealthy for anybody, but especially a young child.
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Brighton Real Estate
Just 15 miles north of Ann Arbor, Brighton is located in the southeast portion of Livingston County. The city has a fast-growing population of over 7,000 and an established business community. With beautiful lakes, natural wetlands, and golf courses, Brighton offers recreations and social activities for residents and visitors.


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You're in the right place! Play best games for PC!
Our list of the Best PC Games that are highly recommended for their gameplay, graphics and experience. Click on the individual Best Computer Games listed to read detailed reviews and know more about them. This is a list of the Greatest PC Games of All Time as listed in the PC Gamer. Note that one of the criteria is that the game is still fun to play today.


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Daniel Martin Thomas Sr., age 94, of Clinton, passed away Nov. 25, 2012, at Greenfield Senior Living Center in Oak Ridge.
Daniel Martin Thomas Sr., age 94, of Clinton, passed away Nov. 25, 2012, at Greenfield Senior Living Center in Oak Ridge.
Dan was born in 1918, oldest of three children to Karl and Ruth Thomas. Active in track, baseball and basketball, he graduated from Powell Valley High School in 1936 and from Lincoln Memorial University in 1940. Adding a lifelong love of tennis to his other sports, Dan was later inducted into the LMU Athlete's Hall of Fame. In 1941 Dan began at the University of Tennessee Medical School in Memphis, Tenn.
In 1942, during a break in medical school, Dan worked as an "Aid Man" on the Al-Can Highway in the Yukon. When he graduated from medical school in 1945, he was transferred to the Navy and was stationed at Gallinger Hospital in Washington, D.C. From there, he was assigned to the destroyer USS Gregory.
Dan married Louise Baker on Oct. 4, 1946. They moved to Durham, N.C., to begin his residency at Duke University in 1947. In 1948, they came to Oak Ridge, Tenn., to work with Dr. Lewis Preston at the Children's Clinic. He was called back to the Navy during the Korean War, assigned to the destroyer USS Okanagan. After discharge from the Navy, he returned to Oak Ridge for the rest of his life.
Dan practiced medicine for over 50 years in East Tennessee, initially as a pediatrician, later as general practitioner. One of the first civilian doctors to work in the "Secret City" after the war, he once said he knew every child in Oak Ridge seeing them for ailments ranging from minor illness, broken bones and all other diseases. Dan assisted in the establishment of Oak Ridge Hospital (serving as chief of staff for many years). He was widely loved and admired.
Dan coached Little League baseball for his four sons, and was team doctor for the Clinton High School Dragons football team during the '60s and '70s. During the 1960s, he was chairman of the Anderson County School Board. He taught Sunday School at Memorial United Methodist Church in Clinton for many years.
He retired from the Children's Clinic in 1977, and then worked at K-25 in Oak Ridge and later at PEER Occupational, retiring for the last time in 2000.
He is survived by his sister, Mary Ruth Keen; many beloved nieces and nephews; his children, Dan Jr., Steve, Pat Sr., Ruth, Julie and Clay; 13 grandchildren and 16 great-grandchildren.
Dan loved his work, his family, and sports (not necessarily in that order), and we'll miss him.
In lieu of flowers, you may donate to the Athletic Excellence Fund at Lincoln Memorial University, 6965 Cumberland Gap Pkwy, Harrogate, TN 37752, in care of Cindy Whitt; or to Memorial United Methodist Church, 323 N. Main St., Clinton, TN 37716, or to the charity of your choice.
The family will receive friends from 6 to 8 p.m. Thursday, Nov. 29, at Memorial United Methodist Church in Clinton. The funeral will follow with the Rev. Laurence Hesser officiating.
A graveside service will be at 2 p.m. Friday, Nov. 30, at Anderson Memorial Gardens.
Holley-Gamble Funeral Home is in charge of arrangements. You may sign Dan's register online at www.holleygamblefh.com.


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Zoom H2
Posted 17 September 2010 - 01:12 AM
I will post some thoughts after I am done with this last recording and try to figure out the best file sharing areas to put some samples on. I am pretty happy with what I am listening to right now, though.
Posted 17 September 2010 - 06:26 AM
I do have something weird happening though... I've had one that stops and starts automatically... I just did an investigation last weekend and let the recorder run for almost 4 hours (16 gig memory card), and there are 3 files on it... My other one hasn't done this...
I keep watching craigslist like a hawk to see when people post them and try to snatch them up...
Posted 17 September 2010 - 09:28 AM
Joven, sounds like your recording is hitting the 2gb file size limit. The H2 still uses FAT16 file system (I think it's 16, might be 32 whichever cannot address more than 2gb, I can't remember). It will stop an active recording and restart a fresh one. It was supposed to be a "seamless" transition, but sometimes a noticeable chunk of audio is missing. If you ugrade to the latest firmware (1.81, available here: http://www.zoom.co.j...oftware/h2.php) it should cut down the time it takes to stop/start new file automatically and make it more "seamless".
Posted 17 September 2010 - 09:49 AM
Posted 17 September 2010 - 03:13 PM
Posted 18 September 2010 - 09:17 AM
Posted 18 September 2010 - 01:42 PM
Posted 18 September 2010 - 02:44 PM
Posted 18 October 2010 - 03:30 PM
Posted 19 October 2010 - 08:42 PM
The recordings have been phenomenal, although the record levels are a bit low for my liking (presumably because the unit is designed for recording live music so the levels won't sound blown out on replay). Also, it save all microphone channels in their own files, which was a little bit of a learning curve, but using cool edit I was able to load the four channels and the stereo capabilities are awesome.
Are you running at full 127db rec. level? I run that and sometimes the audio is a little too hot and overloads the mic's. Gotta admit, the h2 is still a workhorse that does a very good job.
Posted 26 October 2010 - 05:58 PM
I agree, it was blowing out all the audio at that level...may be good for a spot with no background noise at all ( a car passing sounded like a 747 landing). I have an external amplifier which I will try through the input line. That may do the trick.
Posted 07 December 2010 - 06:09 AM
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