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News Archive
Connecticut College will Welcome Athletic Hall of Fame Class of 2011 Oct. 15
NEW LONDON, Conn.--The Connecticut College Athletic Hall of Fame will welcome three inductees and an entire team in a special ceremony held on Saturday, Oct. 15 in New London. The class of 2011 includes: Elizabeth Ashforth Bacon '78 P'07 '09 (field Hockey, lacrosse), Tracy Hayley Smith'97 (sailing), Doug Roberts (men's ice hockey coach 1979-2003) and the 1998-1999 men's basketball team. At 5:00 p.m., plaques will be unveiled in the Hall of Fame Room off the foyer of the Charles B. Luce Field House. The athletes will also be honored at a dinner after the ceremony. Tickets are still available by contacting Judy Richard at 860-439-2541. Elizabeth Ashforth Bacon '78 was a top multi-sport athlete who played a major role in the development of the Camel women's lacrosse program in the mid-1970s. Bacon entered Connecticut College in 1974, just two years after the passage of Title IX, a federal law that had a tremendous impact on the growth of athletic programs for girls and women. Since the College did not sponsor a women's lacrosse team, Bacon led the effort with the help of teammates to establish the program for the 1976 spring season. As a three-year starter at the third home position, Bacon was a two-year team captain in 1977 and 1978. She also was honored with the squad's Most Valuable Player Award both in her junior and senior seasons. In the squad's final game of the 1978 season, Bacon closed out her lacrosse career scoring the lone goal in the Camels' exciting 1-0 victory over Division I Yale University. "In addition to being a phenomenal athlete, Elizabeth was a tremendous asset in getting the women's lacrosse program off the ground," praised Charlie Luce, the College's director of athletics from 1974-1992. "She was so far ahead of other athletes and was one the best lacrosse players we had during my tenure. In fact, she probably could have played on any Connecticut College women's lacrosse team at any time in school history. And while Elizabeth was the standout player of the team, she was also very humble and a true team player." In field hockey, Bacon had an immediate impact as a freshman forward. In addition to serving as captain of the junior varsity squad, she saw action in several varsity contests and led the Camels in scoring. Her prowess on the field as a rookie earned the respect of her teammates who selected Bacon a team captain as a sophomore. After taking off the fall 1976 season to study abroad at Westminster College in Oxford, England, she returned to the field as a senior and again was a team co-captain for the 1977 season. Bacon closed her field hockey career earning selection to the 1977 Northeast College All-Star Team. Complementing her leadership on the field, Bacon was well-respected on campus and was chosen for one of the prominent housefellow positions in Marshall Residence hall during her senior year. One year after graduating from Connecticut College with a B.A. in child development, Bacon earned a master of education degree from Lesley University. In 2008, she began doctoral work at Lesley and currently is a Ph.D. candidate in the field of educational psychology. Professionally, Bacon is the director of This is MYCity!, a Worcester, Mass., nonprofit organization that she founded in 2004 as an after-school program for the city's students who are challenged academically, economically and socially. In 2007, Bacon was the founding director of Worcester's Blackstone Canal Horse and Wagon Tours, which she continues to oversee. For her work in the community, she received a Blackstone Valley Tourism Council ARISTA Award in 2010. Prior to these positions, Bacon was an elementary school teacher in Ithaca, N.Y. and Worcester, Mass. from 1979 through 1984. After taking time off to stay at home with her children, she returned to work in 1994 as a reporter for the Millbury/Sutton Chronicle, a position she held until 1999. For the next five years, Bacon was director of education for Preservation Worcester, a non-profit organization dedicated to the preservation of buildings, sites and neighborhoods representing the culture, history and architecture of the city. She later was a founding member and executive director of Worcester's Arts & Humanities Educational Collaborative (now known as CultureLEAP [Learning through Education & Arts Partnerships]), a coalition of cultural institutions, funding partners, and the Worcester Public Schools that encourages students, teachers, and administrators to become life-long learners and active participants in Worcester's cultural life. In addition to her professional positions, Bacon has held several volunteer leadership roles within her community. She served on the Sutton (Mass.) School Committee (1986-1991), including one year as committee chair; was a 10-year board member for the Performing Arts School of Worcester (1986-1996); led efforts to develop the Sutton Cedar Swamp Nature Trail and was on the PTA Nature Trail Committee (1992-1997); was active in the Massachusetts charter school movement (1994-1998); and served on Sutton's Historical Commission (1999-2007) and Arts Council (1998-1999). Bacon served on the Connecticut College Parents' Committee from 2006-2009 while two of her children were Camel student-athletes. Margaret '07 competed in soccer, lacrosse and track & field, while Samuel '09 played lacrosse. Tracy Hayley Smith '97 is one of the most talented skippers in Connecticut College sailing history. As a challenger in the A-Division, she competed in all the women's major regattas and regularly was a top finisher for the Camels. A four-time All-America selection (1993, 1994, 1996, 1997), Smith and her crew won the 1993 and 1997 Inter-Collegiate Yacht Racing Association (ICYRA) National Championships, while adding a third-place finish at the 1994 event. She also received the Camels' Most Valuable Sailor Award twice in her career. During the 1994-1995 academic year, Smith took time away from the College and intercollegiate competition so she could focus on her sailing campaign and train for the 1996 Summer Olympics in Atlanta, Ga. Competing in the 470 Class (a two-person dinghy), Smith and her crew, Louise Gleason, placed third at the 1996 U.S. Olympic Trials, just missing a spot on the U.S. Olympic Team. Smith returned to Connecticut College in 1997 to complete her education along with her collegiate sailing career. She received the Athletic Department's Anita L. DeFrantz '74 Award as the outstanding female member of the graduating class whose athletic ability, leadership and sportsmanship best exemplify the qualities of Olympic medalist Anita L. DeFrantz '74. From 1997-1999, Smith again concentrated on an Olympic campaign for the 2000 Summer Games in Sydney, Australia. For three years (1997, 1998, 1999), she was ranked number one on the U.S. Sailing Team. After qualifying for the 1999 U.S. Pre-Olympic Sailing Team, the Smith/Gleason team won a silver medal at the Pre-Olympic Regatta in Sydney. Unfortunately, at a later event, the duo's finish was not high enough to secure a spot on the 2000 U.S. Olympic Team. Smith has continued her sailing career in the past decade, competing at the Vector North American Championships (2003-2005). She finished fourth in the Snipe Class/rowing at the 2007 U.S. Pan American Games in Brazil. More recently, Smith and her husband Ezra sailed in the gold fleet at the 2010 International 14 World Championships in Australia. In addition to competing, Smith has given back to the sport of sailing. For several years, she coached the U.S. Paralympics Team at the U.S. Team Trials. Smith also has served as a volunteer coordinator for Shake-a-Leg Miami, a non-profit organization dedicated to creating sailing opportunities for disabled and at-risk children Also active in swimming and triathlons, Smith trains with the Newport (R.I.) Athletic Club masters swimming group. Since 2004, she has participated in the Save the Bay swim, a 1.7-mile open water competition across Narragansett Bay. In the 2011 event, Smith's time of 48.33 placed her 55th out of more than 450 swimmers. This year, she also competed in the Narrow River Turnaround Swim, a one-mile open water event in Rhode Island. Her 23.49 finish earned her 23rd place among the event's 104 competitors. Another highlight of Smith's was her third-place age-group result in the 2007 Wild Dog Triathlon, consisting of a quarter-mile swim, 10-mile bike ride, and three-mile run. After graduating from Connecticut College with a B.A. in history and a minor in Hispanic studies, Smith earned a master of business administration from the University of Arizona's Thunderbird School of Global Management. In 2006, she was inducted into the Athletic Hall of Fame at her secondary school, Ransom Everglades School (Coconut Grove, Fla.), where she was a top sailor while also competing in soccer, softball, swimming, and water polo. For more than two decades, Doug Roberts was a foundation of Connecticut College's Department of Athletics as a coach, administrator and faculty member. A respected and loyal member of the Athletic Department for 25 years, he played a key role in the development of the College's men's athletic programs. His efforts to establish and sustain a top-notch men's ice hockey program attracted males to campus and served as an example for other growing men's athletic programs at the College. In addition, the early successes of Roberts' ice hockey teams were a principal factor in the College's admission to the New England Small College Athletic Conference (NESCAC) in 1982. When he joined the College's coaching staff in 1979, Roberts had the challenging task of developing a competitive men's ice hockey program in the wake of the College's embracing coeducation with the acceptance of male students. One year after competing at the club level, the 1980-1981 Camels posted a winning record (12-10-1) in their first season of varsity play. Throughout the 1980s, Connecticut College ice hockey squads were regularly ranked number one or two in the Eastern College Athletic Conference (ECAC) South Division. From 1986 through 1990, Roberts' teams earned an average 16 wins per season and received five consecutive bids to the ECAC Tournament. After finishing the 1985 season as ECAC South runner-up, the Camels were division semifinalists three straight years before capturing the 1990 ECAC South Division crown. In 1991, Connecticut College was invited to join the ECAC East, a stronger and more competitive division of ECAC ice hockey. The Camels were the 1998 East runner-up when they hosted the championship round, and they reached the East Division quarterfinals in 1996 and 1999. In directing the Camel ice hockey team from infancy, Roberts built a nationally-ranked program, posting a 252-249-28 mark (.503 winning %) over 23 varsity seasons before retiring from coaching in 2004. His players have won numerous awards and honors, and four standouts have earned inducted into the Connecticut College Athletic Hall of Fame: Nigel Bentley '83 (inducted in 2003), Jim Brown '89 (1997), Chip Orcutt '84 (2005) and Todd Taplin '89 (2007). As an adjunct professor of physical education, Roberts taught several skills courses, including skating, tennis, and golf. Roberts also flawlessly ran the College's Dayton Arena for a quarter century. A tireless ambassador for the sport of ice hockey, he created several youth ice hockey and public skating programs for the Southeastern Connecticut community. Roberts, a native of Detroit, Michigan, was a three-sport high school standout, receiving all-state football recognition in addition to excelling in ice hockey and baseball. He accepted a full scholarship to play football at Michigan State University under the condition that he also could play hockey. Roberts excelled in the latter sport, scoring 56 goals and adding 53 assists for 109 career points. The three-year letter-winner led the Spartans' scoring efforts as a junior (21 goals) and senior (28 goals, 61 points). As a senior team captain, he earned 1965 All-America First Team selection as well as the squad's Most Valuable Player Award. Following graduation from MSU, Roberts was drafted into the National Hockey League (NHL) where he enjoyed an esteemed 12-year playing career (1965-1977). One of only two U.S.-born players in the NHL at that time, he played with the Detroit Red Wings, California Golden Seals, Boston Bruins and Hartford Whalers. Roberts became the first American player to skate in the NHL All-Star Game when he represented the Golden Seals at the 1971 event. Roberts passed on his ice hockey prowess to his two sons who had their own thriving careers. Doug Roberts, Jr. '91 played ice hockey for his father, helping lead the Camels to a four-year 59-34-2 mark (.632) and the 1990 ECAC South Championship. He graduated as one of the program's all-time leading scorers. After a stellar hockey career at the University of Michigan, Dave Roberts played for the U.S. Team at the 1994 Winter Olympics in Lillehammer, Norway. Following his father into professional hockey, he had an 11-year NHL career playing for the St. Louis Blues, Edmonton Oilers and Vancouver Canucks. "Doug Roberts has two and a half decades of alumni who speak very highly of him regarding the ways he taught them about life," praises Fran Shields, Katherine Wenk Christoffers '45 Director of Athletics, Chair of the Physical Education Department, and a former assistant ice hockey coach during Doug's tenure. "Many successful careers after college were due to Doug's leadership." The 1998-1999 Connecticut College Men's Basketball Team is one of the most successful squads in College history. The Camels earned a multitude of achievements, including an undefeated regular season mark and a number one national ranking as they advanced to the NCAA Tournament Final Four round. Under the direction of head coach Glen Miller, the Camels finished the regular season 24-0 and extended their winning streak to 27 consecutive games before dropping a heartbreaking decision to Hampden-Sydney College in the NCAA semifinals. However, they rebounded and won an overtime consolation game over William Paterson University to close the season with a national third-place finish, the furthest advancement of any Connecticut College team in NCAA Tournament play. Along the way, several school records were broken including season wins (28), consecutive wins (27) and season winning percentage (.966). In addition to being the lone men's team (among all divisions) to go undefeated that season, the Camels became only the second NESCAC men's basketball squad to post an undefeated regular season. The region's top team for six straight weeks (January 19 - February 23) in the NABC New England Poll, the squad closed out the last two weeks of the regular season (February 17 and 24) at number one in the NABC National Poll. In addition to his squad's numerous accolades, Coach Miller received both NABC and NESCAC Division III Northeast Coach of the Year honors. Zach Smith '99 was named the ECAC New England Division III Co-Player of the Year and, along with Dwayne Stallings '99, was selected to the NESCAC All-Conference First Team. Recognition has continued for the 1998-1999 Camel squad since its spectacular season. In 2003, the team was inducted into the New England Basketball Hall of Fame. Individually, two players have been revered by the Connecticut College Athletic Hall of Fame - Kareem Tatum '01 was inducted in 2007 and Zach Smith '99 earned 2010 induction. Team members included: COACHING STAFF Head Coach: Glen Miller Assistant Coaches: Lloyd Gibson, Kevin Jaskiewicz, Tom Satran '94 PLAYERS Chris O'Leary '99, Zach Smith '99, Dwayne Stallings '99 Jason Ashur '00, Bill Bassett '00 Tope Adekanbi '01, Sam Freedman '01, Jason Shea '01, Kareem Tatum '01, Aaron Taylor '01 Mizan Ayers '02, Rich Futia '02, Leland McKenna '02, Vaidas Nutautas '02, Chris Zoller '02
October 6, 2011
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Eggs at Sarah Palin, Breitbart and the Tea partiers, pies at Ann Coulter, and now, confetti at Newt. Must all liberals act like petulant two year olds?
Pretty sloppy security to let this guy pull who-knows-what out of his bag in front of a presidential candidate!
BTW, I'm sure no one is editorializing, but "Anti-gay event"? Please!
H/T Memeorandum
Cross posted at Proof Positive


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Should you incorporate a company?
One of the first questions you encounter when you begin your business is whether you should form a company. As such there is no legal rule that a company must be formed to start a business. Incorporating a company has its own pros and cons. But so long as you are solo and your work is well managed, there is little benefit in forming a company. By forming a company, your compliance work will increase. If your business is getting large and unmanageable, it helps to separate it into a separate legal entity.
This entity will have its own PAN and will file a separate tax return.
You can choose to continue business as a freelancer, which does not require any formalities. You can continue to receive money to your existing savings bank account. And your income tax return will include income from your business or profession and you wonot need to file a separate income tax return.
Domestic clients
Clients based in India are bound by local laws to deduct TDS from the payments they make to you. You can take credit of this TDS against your total tax liability. If excess TDS has been deducted you can claim a tax refund or pay if there are any additional dues. TDS deductions are linked to your PAN. Remember to provide PAN to all your clients. This is important since the tax department allows TDS credit which appears in your Form 26AS. Usually TDS for freelancers is deducted @10%. The deductor also provides you a Form 16A, which is basically a proof that TDS has been deducted from your income and deposited by him to the government.
Foreign clients
If you work for clients out of India, payments may be received by you via paypal or as a direct credit to your bank account. Usually these payments are without TDS. In some countries, TDS may be deducted as per local laws. Donot worry, you can still take credit of this payment. Via DTAA (Double Tax Avoidance Agreement) which India has entered into several countries, your income is not doubly taxed. If no TDS has been deducted, there is nothing to worry. You need to include these receipts in your total income while making income calculations and pay applicable tax on them. To meet advance tax requirements you may have to estimate your annual income from all sources.
Raising invoices, paying advance tax, filing an ITR-4 will soon be important part of your freelancing life. But thats the only downside to being your own boss ??
- Maintain a folder on Google Drive to store all your bank statements and receipts.
- Create an account on the Department website to download your tax credit statement. This will help you keep a tab on how much TDS your clients are deducting and how much taxes you need to pay.
Stay on track with a calendar
Every month:
- Categorize your expenses and tag them as business or personal
Every quarter:
Add this schedule to your Google calendar and be reminded of all the due dates and deadlines.
Hiring subcontractors and employees
During your time freelancing, you may have to take in some contractors.
Things to note:
- The salaries you pay your contractors is tax-deductible for you. You can claim these as business expense in your tax return. Be sure to have proper agreements in place.
- When you hire subcontractors, you must deduct TDS under Section 194C before making a payment to them. You must also issue a Form 16A at the end of the year.
Read the ClearTDS guide on Section 194C
Calculating your freelancing income
Your income is the sum of receipts from the work you do for your clients. Your clients may be based in India or outside of India. You can use your bank account statements to add up all the receipts that have been credited to your account by clients.
You can deduct expenses that you have incurred directly to earn your freelancing income. These could be your phone bills, internet bills, travelling expense, conveyance, etc.
See the full list of whats deductible and whats not.
The remainder of the income after expenses is subject to income tax.
Calculating and paying tax
How to calculate and pay advance tax?
If you are self employed, you are going to have to periodically estimate your income and see if you have to pay advance tax. Advance tax has to be paid quarterly once in June, September, December and March if your total income tax liability (after TDS already deducted on your income) exceeds Rs.10,000.
The deadlines are as under:
|Due Date
|Advance Tax Payable
|On or before 15th June
|15% of advance tax
|On or before 15th September
|45% of advance tax
|On or before 15th December
|75% of advance tax
|On or before 15th March
|100% of advance tax
To calculate your advance tax:
- Add up all the invoices received from April 1 and include future payments you will be receiving till March 31 to estimate your taxable income.
- Deduct expenses directly related to your business and any investments you have made under Section 80C, 80D, 80G etc.
- Use the CountMagic calculator to find out your tax liability. If it exceeds Rs.10,000, then pay the prescribed % of advance tax before the deadline.
If you have been collecting service tax or VAT as a freelancer or business, then you must start collecting GST effective from July 1, 2017. Migrate to GST now.
If you are not currently collecting service tax or VAT today, but expect to have a turnover of more than Rs.20 lakhs in FY 2016-17, then you must register for GST.
Under 194J of the Income Tax Act, a 10% TDS must be deducted on all payments for professional and sub-contracting services. So, if you employ sub-contractors or hire employees under you, then you must also deduct TDS before making payments.
When to deduct TDS?
- If the payment you make to others exceed Rs.30,000, then you must deduct 10% TDS before making the payment. In case, PAN is not provided then TDS @ 20% needs to be deducted.
- But one exception to this rule is that you must deduct TDS only if your books have been audited in the previous financial year. The threshold to get books audited is Rs.50 lakhs (from FY 2016-17, for earlier years the limit is Rs. 25 lakhs)
- So if you are not liable to get your books audited, and your payments exceed Rs.30,000, then you donot have to deduct TDS.
Tax savings for freelancers
Claiming business-related expenses is the single biggest way for freelancers to save taxes. Keep these bills carefully. In addition, just like a salaried individual, you can claim all the deductions under Section 80. If you have a PPF account, or have made investments in ELSS or purchased a LIC policy, you can claim deductions under Section 80C. Note that the maximum deduction allowed under this section is Rs.1,50,000.
If you have a medical insurance then you can claim its premium upto Rs. 25,000 for you, your spouse and children and upto Rs. 30,000 for your senior citizen parents under section 80D.
If you have made any donation then you can claim the same under section 80G.
For a full list, see Deductions under Section 80.
What does presumptive taxation mean?
The Income Tax Department mandates that anybody earning income from business and profession must maintain books of account and get their books audited if they earn beyond Rs. 2 crore (for business) or Rs. 50 lakhs (for profession). To offer relief to small taxpayers, the presumptive income tax scheme was introduced. In this, instead of claiming businesses expenses against receipts and then paying tax on the balance, a certain percentage of your receipts is taken as your net income and you will pay tax on that income.
This cuts down all the effort of having to maintain profit and loss statements and estimating taxes over and over again.
If you opt for presumptive taxation, you must file an ITR-4S for five years straight.
Section 44AD: Presumptive taxation for business at 8%
Who can opt for the presumptive taxation under Section 44AD?
- Any business which has a turnover of less than Rs.2 crore and professionals not covered under Section 44ADA can opt to be taxed presumptively. This excludes life insurance agents, people earning commission of any kind or running business of plying, hiring or leasing goods carriages.
What are the benefits of presumptive taxation?
- In the presumptive taxation under Section 44AD, your net income is considered as 8% of your turnover and you will pay tax on that income.
- You can file your tax return in ITR-4S a much shorter and simpler form than ITR-4.
- If your receipts are in digital (non-cash) form then only 6% of your receipts is your net income and you will pay tax on that income. (applicable from FY 2016-17)
- You donot have to maintain accounting records
- You donot have to get your accounting records audited
- You have to pay advance tax but instead of estimating income and paying tax each quarter, you can pay all your income tax before March 31. (From FY 2016-17, advance tax is to be paid by 15th March of the relevant financial year if you expect that your income tax liability will exceed Rs.10,000 in the financial year)
Section 44ADA: Presumptive taxation for professionals at 50%
Presumptive taxation under Section 44AD, which was only available to businesses, has now been extended to include professionals effective from FY 2016-17. This is covered under Section 44ADA.
Who can opt for the presumptive taxation under Section 44ADA?
Professional with receipts of Rs.50 lakhs or less can opt for this scheme. This also covers freelancers who do technical assignments such as website design or software development.
What are the benefits of presumptive taxation?
- In the presumptive taxation under Section 44ADA, 50% of your receipts is taken as expenses, and your business income is considered to be the remainder.
- You wll pay tax on this income and file your tax return.
As a result, this means that:
- No books of account have to be maintained.
- No expenses can be claimed since your business income is automatically taken as 50% of your receipts.
- You wll be filing a shorter tax return the ITR4S.
- You wll have to continue paying advance tax though if you expect that your income tax liability will exceed Rs.10,000 in the financial year.
Filing tax returns
If you are an individual earning income from business and profession, you may have to file an ITR-4 or ITR-4S. ITR-4 is the longer income tax form which require additional disclosures in the form of balance sheet, profit and loss statement etc.
ITR-4S is the shorter income tax form where no such annexures are needed.
ITR4 vs. ITR4S
You wll have to file an ITR-4 when:
- You have an income from profession or proprietary business.
- This includes F&O traders, life insurance agents, other commission agents too.
You wll file an ITR-4S when:
- You have opted for presumptive taxation under Section 44AD/Section 44ADA/Section 44AE.
Tax glossary
The Indian income tax law runs into hundreds of pages. There is no good reason for you to spend precious time finding your way through it. Heres a little glossary to help you master some basic tax terms which can be very handy while filing your tax returns.
Books of accounts
Books of accounts means a record of all income, expenses, assets and liabilities of your business. These financial records are essential for understanding the performance of your business. These may be compulsorily required in some cases.
Income from all the five heads is summed up and is called gross total income. From this gross total income, deductions can be claimed. These deductions reduce your total tax outgo since they lower your gross total income. Investments such as PPF, NSC or certain expense like life insurance premium, interest on education loan, medical insurance are allowed as deduction from your gross total income.
When you purchase a capital asset, the benefit of such an asset is usually expected to last more than a year, such assets are capitalized and not charged to expenses when they are bought. Every year a small portion of its cost is expensed and is allowed to be reduced from your income. This expense which is charged every year is called depreciation.
Tax Deduction at Source (TDS)
Persons responsible for making payments have to deduct tax before making payment. The tax department wants payers to deduct tax beforehand and deposit it instead of waiting for you (the recipient) to make the tax payment yourself. The recipient of income receives the net amount (after deduction of tax at source). The recipient adds the gross amount to his income. TDS is adjusted against final tax due, since it is tax already deposited on the recipients behalf. TDS ensures steady flow of taxes for the government.
Advance Tax
Advance tax means income tax should be paid in advance instead of lump sum payment at year end. It is also known as pay as you earn tax. These payments have to be made in installments as per due dates provided by the income tax department.
Form 26AS
Form 26AS has all tax related information of your PAN. It shows how much tax has been received by the government against your PAN. It includes TDS, tax directly deposited by you, refunds made to you etc. You can understand how to view and download your Form 26AS
Other tax obligations
Tax audit
Tax audit is a review of your financial records by a Chartered Accountant.
Your books must be audited if:
- you are a professional earning gross receipts exceeding Rs.50 lakhs
- or a business owner with an annual revenue of over Rs.2 crores
- or you have opted for presumptive taxation, you declare your income below the prescribed percentage but your total income exceeds the basic exemption limit of Rs. 250,000.
Digital Signature
While filing the audit report, both the CAs signature as well as yours need to be included. For this, you must get a digital signature. Digital signature certificate come with validity of one/two years.
Defective return notice under 139(9) for freelancers
When you file an income tax return using the ITR-4 Form, you must attach a profit and loss statement along with it. The Income Tax Department may send you a defective tax return notice under section 139(9) for not filing out the balance sheet and profit and loss statement.
How to respond to a 139(9) notice for not filing out balance sheet?
List of deductible and nondeductible expenses
- Telephone and internet bills
- Rent for individual or shared office space
- Work-related meal and travel expenses
- Advertising, promotional and printing expenses
- Depreciation on assets such as laptops or computers. See
- Income tax return filing fees paid to private platforms like CountMagic
- Travelling expenses for professional work
- Conveyance expenses
Frequently Asked Questions
- When do I need a CA?
- You are definitely going to need a CA if you need to get your books audited. A certified CA has to go over your books and submit an audit report in the tax return.
- You can also get a CA to manage your books of accounts and help you claim tax-deductible expenses. Tip: the cost to hire a CA is tax-deductible too.
- Is there a software I can use to file my tax return?
Yes, you can file ITR-4 and ITR-4S on CountMagic.
- Can professional file under ITR-4S?
Starting from FY 2016-17, professional can opt for presumptive taxation and therefore, can file ITR-4S. Under Section 44ADA for presumptive taxation for professionals, your professional income is considered as 50% of your total receipts and you will need to pay tax on that income. You can claim section 80 deductions as well.
Finish your E-filing for FREE with CountMagic.
- CountMagic makes it very easy to E-File your ITR
- E-Filing takes only a few minutes
- Our experts help you on live chat and email


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Shop our exclusive collection of DIY wedding and event packs curated by renowned Los Angeles florist and event stylist Eddie Zaratsian of Zaratsian Lifestyle and Design! Looking for high style without the high price tag? These stunning floral selections are inspired by Eddie's creativity and passion, and prove that elegant, one-of-a-kind arrangements can fit in to any budget. Eddie believes that, "flowers are a feast for the soul, and everyone deserves a seat at the table," and at Blooms by the Box we couldn't agree more!
The passion that the Blooms team and Eddie share for making each wedding or event unique is evident in these floral and green combinations. The Eddie Zaratsian-inspired DIY flower packs take the guesswork out of shopping for wholesale flowers, and make it easy to assemble exactly what you need for a special event that feels lush, loving, and fun. And the best part? Buying wholesale flowers in bulk will leave room in your DIY budget for everything else that will make your big day one to remember!Read less


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Gift Guide: For the Jet SetterUrban Dictionary defines a Jet Setter as such: A person who travels to numerous places around the world, to places others always want to go but never do. We define a Jet Setter as a savvy, gate making expert. But rushing from connection to connection in crowded airports with multiple variables thrown your way can be stressful on your skin, not to mention the dry air and lack of oxygen once you are "wheels up." Being prepared when you travel is something a jet setter is all too familiar with and we have the best products to gift the travel expert this holiday season.
Osmosis has the perfect TSA friendly products to make sure that your jet setter's skin gets the extra TLC it needs after a stressful travel day.
1. Purify Travel Tube - Keeping your skin clean and free of airborne junk.
2. Stemfactor Travel Tube - Nourish and repair your skin while it acclimates to it's new environment.
3. Correct Travel Tube - Keep your skin strong and ready to take on the world of free radicals by restoring it's epidermal barrier.
4. Clear - Keep your pores clear and bacteria at bay with this purse size mist.
5. Shade Travel Tube- The most important part of any skincare ritual is protection! Keep your traveling skin safe from UV rays with this natural broad spectrum sunscreen.
Our tubes and kits and minis make for the perfect gift for the jet setter and they look pretty stinking cute in a stocking! Get yours now for the perfect gift!
Find out where to shop here.


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My top 5 picks! StyleWe.com
Hello lovelies,
Today I wanted to share this really cool shopping website with you. I recently found out about StyleWe and I am glad I did because they have the most amazing, trendy fashion pieces for every season. They have a variety of designer inspired dresses, tops, bottoms, outerwear and some really cute bags and accessories. I have picked out my top 5 favorite fashion items from their website to share with you.
Little Red Dress
Let's start with this beautiful red dress, perfect for upcoming holiday season and even for Valentine's day celebration. I am in love with the cute ruffle details. This dress is super chic and would look absolutely amazing paired with black leggings and some booties or high heels. This is a versatile piece that can be easily transitioned from winter into summer.
Black Jumpsuit
This beautiful sleeveless Crocheted jumpsuit is a must have for every wardrobe. Jumpsuits are one of my favorite wardrobe items, so easy to put together. They are super sexy and sophisticated at the same time. Perfect for work meetings or night outs. I love the cut of this piece, belted waist and flared pants really compliment your figure. You can pair this with nude pumps and a side chain bag for a chic/sophisticated look.
Metallic Pleated Skirt
I don't think I have to say much about this glamour piece. I picked this out because these pleated skirts are so trendy right now and can be dressed up with basic wardrobe pieces like tees and cozy sweaters. This skirt would look perfect paired up with a basic white tea and a pair of pointy high heels.
Classic Gray Blazer
A classic blazer is a staple wardrobe piece. This beautiful light gray blazer is perfect for fall/winter, wear it with turtle necks or cozy up with blanket scarves. It is a great clothing item for every classy women. I personally love blazers and coats they are sophisticated and make you look put together without putting too much effort in.
Burgundy Tote
SkyleWe has a variety of selection when it comes to bags and clutches. You can find embellished clutches for parties and classy totes for work/everyday use. I have picked this beautiful burgundy tote because it is simple yet classy and can be paired up with a lot of outfits. I don't normally carry big bags but this is a beautiful yet simple tote that can be used as an everyday bag. It is spacious and vibrant burgundy color is amazing for this time of the year.
What do you think about my picks? Let me know in the comments below! Also, don't forget to check out StyleWe Blog and StyleWe Instagram page.
Get these items here!


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The value of incorporating critical thinking in certificate programs
Certificate programs in business, health care, technology, criminal justice, design, construction trades, legal support services, fitness training, education, and hospitality all offer the opportunity to build stronger thinking skills and mindset attributes right along with knowledge that is specific to the industry. The best certificate programs integrate content knowledge with the consistent demand for mindful attention to careful problem-solving and decision making.
The expanding need for certificate programs
There was a time when only technical and community colleges offered certificate programs, and then only on-site. Today undergraduate and graduate certificate programs are available online, on-site, and in hybrid combinations, and they are offered by institutions at every level, even the top ranked- research universities.
Certificate programs are easier for colleges to design and deliver, enabling higher education to be nimble and responsive to regional workforce development needs. And, it is easier to market certificate programs to adult learners seeking a more direct relationship between their learning and its practical job-related benefits.
Integrating critical thinking in certificate programs
It is a myth that certificate programs train manual skills only, but do not support the development of critical thinking. Quality certificate programs integrate task performance with reasoning and problem solving. They develop skills in interpretation, analysis, inference, explanation, and evaluation which are core critical thinking skills. That is what learning to troubleshoot and to problem-solve is all about.
Certificate programs have the same opportunity to train for critical thinking as traditional college majors. Perhaps, in some cases, and even greater opportunity. It all depends on how the program is presented. The best programs include well-selected hands-on troubleshooting and real-world problem solving, guided by good instructors. By addressing the kinds of issues most likely to occur in their workplace, industry-specific programs offer opportunities to engage, to practice, and to strengthen critical thinking.
Critical thinking assessment strengthens certificate programs
The application of critical thinking skill is essential to success in certificate program coursework and in the workplace. Strategic/well-designed assessment programs provide valuable objective data to validate program outcomes, assure candidate qualification to perform a job or task or to guide admissions and placement. Insight Assessment offers a comprehensive array of test instruments calibrated for health science, business, education, STEM, military, first responder and legal professionals, staff and executives.
The most effective teachers of critical thinking in certificate programs
People with strong reasoning skills and a positive thinking mindset, along with practical industry knowledge and experience, are best suited to become certificate program instructors. Combine these assets with some training in the bests methods of educating adults, and you have the ingredients for an outstanding certificate program educator.
Certificate programs developers and instructors interested in tools to assess and to enhance critical thinking will want to consider INSIGHT Development Program. This online program integrates effective self-instructional professional development training modules with a valid individualized assessment of thinking mindset attributes and reasoning skills.


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Few years back, not so many people knew about the use of epoxy coating as decorative flooring, and those who knew about it usually thought that epoxy coating are only good for garage floor or shop floors. These days, epoxy coating is getting positive attention as one of the best options in floor design. Many of homeowners and interior decorators are now convinced that epoxy flooring can be both durable and aesthetically stylish. Meaning, with the use of epoxy coating you could have not only a beautiful floor but also a tough floor too.
There are so many advantages and benefits in using epoxy coating in your flooring. In this post, let me share to you some of these advantages and benefits.
It is tough and durable.
Before the introduction of decorative epoxy coating, the epoxy floor coating was popular among warehouses, factories, shops and other commercial and industrial buildings due to its durability and toughness. Epoxy flooring can withstand heavy usage due the high foot traffic. Thus, epoxy floor coating can survive for many years. The decorative version of epoxy coating retains its durability and toughness while providing beauty to your floor.
It is customable and beautiful.
One of the best attribute of epoxy flooring is its custom-ability. Epoxy coating is available in many different colors and styles which can be easily mixed and matched according to your artistic style. Another best feature of epoxy flooring is its elegant high-gloss polish.
It is chemical resistant.
Epoxy flooring is a tough floors, and when I say tough floor I do not just mean being durable. Epoxy flooring can withstand spillage and other chemical contamination. If you accidentally spill a liquid with strong chemical content like muriatic acid it would likely damage the granite or vinyl, but epoxy coating is resistant to chemicals that is why it is popular to factories and industrial buildings. So, if your house or your work place deals with chemicals, epoxy floor coating is the best choice.
It is easy to clean and maintain.
Epoxy coating has a glossy surface that is easy clean and maintain. Dust, dirt and stains can be easily wiped clean. There will be no need of those expensive cleaning agent to remove the dirt from your flooring. A good mop and sweep can make your flooring good as new.
It helps promotes safety
Either in your home, office or business safety must be your topmost concern. A beautiful flooring is impractical if is not safe. No one wants to step in your flooring knowing that it is a slip-hazard. Epoxy floor coating can vouch your safety because it is made to resist slip, impact heat, or fire.
If you are contemplating of installing new flooring or upgrade your old one, epoxy floor coating is one of your options. With epoxy flooring you can make sure that your flooring can withstand daily wear and tear and the same time it can be customized according to your taste.


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When Zoe Alice and her fiancé Luke started saving for a home, they didn't expect to get help from their parents.
"We had just got back from travelling and decided to live with Luke's parents for a year to save for a house. We lived there for about 10 months in the end," said Zoe.
The couple, who are both hospital support workers, bought a house in Cambourne, Cornwall for £140,000 after their parents decided to gift them half of their 10% deposit.
Zoe said: "We hadn't really thought about buying a house before then. It didn't seem feasible. Once we started saving our parents said they would help us get there."
"We were extremely grateful, both for keeping us rent-free and for the help with the deposit; without either there was no way we could have done it."
Lucky few
Luke and Zoe and their parents aren't alone; parents have been lending children money to get on the property ladder for years.
According to recent research from Legal and General (L&G), 25% of mortgages will be financed by the so-called 'Bank of Mum and Dad' in 2016 – £5bn of lending in total.
According to L&G and economic consultancy CEBR, deposits from parents will go towards 300,000 mortgages and will buy homes worth £77bn.
"Parental help is often intertwined with the hopes of aspiring first-time buyers," said London & Country's David Hollingworth.
"One big challenge that first time buyers face is pulling together a big deposit and parents will often simply gift funds to their child in order to bolster their deposit."
The report comes just as Barclays launched the first 100% mortgage since the financial crisis – but it comes with a catch.
Barclay's 'family springboard' mortgage removes the need for buyers to put down a deposit, instead putting 10% from parents into a savings account linked to the mortgage.
The account does have some benefits, says David; the child gets a lower interest rate while the parent still owns the cash and continues to earn interest
"However they can't access that cash for the three years of the deal and if everything did go badly wrong the lender could call on that cash to make good any shortfall from the sale of the property," warned David.
While Barclays' move to bring back 100% mortgages may help those with better-off relatives, it isn't doing so much for poorer first-time buyers, reckons Gocompare.com's money expert Matt Sanders.
He said: "While Barclays' bold move to bring back 100% mortgages may help those with generous, financially secure parents; it isn't the holy grail that many first-time buyers are hoping for.
"Ultimately, this is a new mortgage brought to you by Barclays and the Bank of Mum and Dad which still doesn't help the majority buy their first home."
Cash poor?
There are other options that allow parents to support the borrowing without necessarily having to give the money away to their child.
"Of course it's not always possible for parents to stump up such significant amounts of cash," said Hollingworth.
For instance, equity in a property can be used if parents don't have large sums of cash.
Some mortgage lenders will accept a charge of a certain amount – usually over 25%, says David – on the parent's property, which can last for up to 10 years.
"The parent needs to understand the implications through separate legal advice, as in extreme cases it could mean the lender comes after the parent's equity. "
Other parents will try to help their children borrow more money by taking out a joint mortgage.
"That can pose issues both from a potential capital gains tax liability and stamp duty surcharge where the parent already owns a property," said David.
"Some lenders, including Barclays and Metro Bank, allow a parent to be joint on the mortgage but the title held only in the child's name, which would avoid the additional 3% surcharge on additional homes."
Generation Rent
So what are the options for aspiring home owners who don't have parents who can help them?
For today's renters, options are limited: take out a Help to Buy Isa or Lifetime Isa then simply wait and save.
Matt Sanders said: "For those with parents or benefactors able to part with this amount of money for three years, Barclays' new mortgage could well be worth considering, however it's hardly a no-brainer like the government's recently launched Help to Buy Isa."
But with the cost of homes outstripping wages at an alarming rate in some areas, playing the waiting game isn't an option for many.
Luke's mum Kim was always prepared to help but was in a position to gift the money after receiving an inheritance.
"Even though they were saving hard, it helped them to buy sooner and then plan their wedding," Kim said.
Kim is already planning to help her other son buy a house in the future.
"I think it's terrible that young people can only buy with help when they pay as much for rent as they can pay for their monthly mortgage payments. It should be easier for them to get a mortgage," she said.
Have your parents helped you get on the property ladder or have you helped children buy a home? Tell us Facebook and Twitter


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Jackson Morris, Senior Policy Advisor at the Pace Energy and Climate Center, was quoted in The Long Island Press article, "New York Passes Historic Green Jobs Financing Law." In 2009, law makers in New York State passed a bill aimed at creating 60,000 jobs to retrofit buildings so that they are more energy efficient. Recently, the State passed an addition to the law, dealing with how the law would be funded, so that the jobs and greener buildings could actually be established.
Morris says, "Enacting this innovative financing mechanism is a major breakthrough for scaling up energy efficiency in New York — policy makers across the nation should take note."
Read the entire story here.


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ChiArts runs a three-week summer camp designed for students in grades 2-5 and 6-8 to explore the artistic disciplines of Creative Writing, Dance, Music, Theatre, and Visual Arts in a joyful and nurturing environment, led by artists from The Chicago High School for the Arts. Campers will receive pre-professional training in the arts and create original pieces for peer performances and a final showcase.
We have scholarships available! Click here for the ChiArts Summer Camp Scholarship Form
For any questions regarding ChiArts' summer camp, email firstname.lastname@example.com or call 773-534-9710. If you're interested in ChiArts' Summer Dance Intensive, visit this webpage.
Para comunicarse en español, puede usar el correo firstname.lastname@example.com o llamar al número 773-534-9710 x 12225.


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Bike lovers need their own motorcycle storage shed. Bikes are very precious to any motorcycle riding enthusiast! Motorcycle storage is something you cannot ponder and wonder at all times! Regardless of whether you live in the city or a rural region, you should frame a perfect kind of storage for your motorcycle. The shed should protect your much loved motorcycle from harsh weather conditions, pests, pets and intruders. And, luckily, the process of building a motorcycle storage shed is easier done than said! In this article, you will get a comprehensive insight on how to build a perfect home for your motorcycle. Read on and enjoy building a motorcycle storage shed. Even if you are a novice builder, this write up will lend you a hand of help on all the tips you need in building a motorcycle storage shed for beginners.
Building a Motorcycle Storage Shed
Do you know that you don't require pre-constructional skills or experience to build a motorcycle shed? All that the process needs would be a perfect plan and some time. According to experienced constructors, novice builders can put together a picture perfect motorcycle storage shed in 3 to 9 hours! The time required will depend on your design and materials. If you plan to include many features and options in your storage shed, you should be prepared to spend few extra hours. On the contrary, a simple shed with nominal options can be built in a swift manner.
Engage in Research & Homework
Before you build a motorcycle storage shed, you should do some research and homework. Analyze through the laws and regulations in your town. This is because most cities have zoning laws for any type of construction. Big or small, you should abide to these rules. Prior investigation will prevent you from breaking important rules. In case you are ought to violate a rule, you should complete required paperwork and procedures. In most regions, home owners should get hold of an approved building permit before they construct the motorcycle shed. Nevertheless, remember that the rules and regulations would vary from one region to another. If your motorcycle shed doesn't follow these rules, authorities might ask you to tear the project down.
What you Want is What you Get
Secondly, you should identify the kind of motorcycle storage shed you wish to build! Some people prefer huge sheds with many fancy features. While, others opt for simple sheds that would safeguard the motorcycle properly. As ardent motorcycle owners, you should plan on a structure that would add more value to your house and bike! The shed should not ruin the stunning look of your bike.
An Everlasting Shed!
Moving on, do you want a shed that would last for several centuries? Or, are you planning to build a temporary shed that would be demolished and re-built after some time? Or, are you planning to store many other things along with your bike? These are important questions that will help you determine the kind of shed to be built. No one wants to invest money and build something that would not meet their requirements completely. And, if you are ought to construct a permanent motorcycle shed, you should start with a solid foundation. The foundation must be extremely strong and durable. In simpler terms, it should be designed to hold your bike forever!
A Good Foundation
A strong foundation will definitely force you to spend lots of money. In fact, this is one of the most expensive investments you would make while building a bike storage shed. However, the strong foundation will save you from many stressful experiences in the long run. For instance, the foundation will make sure your shed combats against various elements of nature and man in a pristine manner. Conversely, you should begin with a good ground plan. Never build a motorcycle storage shed on rocky grounds. Instead, clear the ground and lay a clean platform for the shed. This is an important tip to be followed even if you are not planning to dig a firm foundation.
Always decide on a flat surface that is smooth and "even". If possible, add a layer of concrete and brick to give more support to your motorcycle storage shed. Meanwhile, remember that the shed should not be built in a place where there are lots of cables and pipes! If the ground location has many pipes/cables, you should invest more time and money safeguarding these elements. Thus, to be in the safer side, choose a place that is more or less clean & flat.
It's Time to build!
Once the foundation gets sorted, you should start building the shed! Now, it's time to think about the materials and design. You can choose from different types of materials like metal, wood and fiber. Always decide on a material that would seal water away from your motorcycle shed. This is an important parameter that has to be taken into consideration while deciding on a material for your shed. Similarly, you should adhere to mechanisms that would treat and protect your shed in the long run. For example, if you make use of wood, you should pressure treat it carefully. This will increase the lifespan of wood by nearly two folds.
Plan a Perfect Structure with High Roofs and Strong Walls
Also, you should decide on the right amount of headroom for your motorcycle shed. Generally, the shed should be around 6-7 feet high. Anything less will make your motorcycle shed small! According to experts, the shed should be built just as high as a conventional door. Once you have these decisions being made, you must build the shed's outer walls and roof.
It is quite fascinating to note that motorcycle sheds can be treated as a connection of strong walls. As you identify the dimension of each wall, you should nail them together! Finally, the roof has to be placed over the wall. It would be wise to set-up a sloped roof that is neatly decorated.
Ultimate Bottom Line
Motorcycle storage sheds may seem like a very big project. However, a well built shed will certainly give more room for your bike. Apart from the motorcycle, you can use it to store many other amenities too!


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London Home Page > Services > Computer & IT > Web Development Services Company in UK | yellopixel.com
Web development Services Company in UK provides you and your business with customized and creative solutions to your web development, web design, and internet marketing needs. You will receive individualized attention that allows web development services to create a professional, eye catching web site to showcase your business and put you in touch with your customers. At web design development we pride ourselves on creativity, originality, and attention to your specific needs.
For more details:


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How long do we have to wait here in this boring truck?!
Keep it coming!
Satisfying trailer load.
Glamorous blogger!
Jazzy Jack
How long do we have to wait here in this boring truck?!
Keep it coming!
Satisfying trailer load.
Glamorous blogger!
Jazzy Jack
to crowd around us
as though we are trapped
inside bars
but often
if you look closely
you will see
they are only shadows
Today we go to the Balloon Festival!
We get up before the sun...
Stare at bugs around a light...
While we wait. Then suddenly...roar!!
Star Wars was there in force,
much to the kids' delight.
Along with the Airforce.
Over the sculpture "Wide Brown Land"
And over Lake Burley Griffin
But I'm afraid that's it until next year! Ohhh!
The Balloon Festival week starts around my birthday in the beginning of March (these are old photos!) and two years running now we have braved the early morning start to enjoy it. It's a tradition!
Let's see how we fare next year :-)
I hope you enjoyed that taste of an iconic Canberran festival.
'Til next time, keep on creating amazingness,
Jazzy Jack
|Vest - thrifted and felted, silk shirt - sale, silk velvet pants - old retail.
|Shirt, vest, jacket, pants, shoes - thrifted, belt - gift
|Hat, collar, wool coat, belt - thrifted, silk velvet pants, shoes - old retail
|T shirt, leather jacket - thrifted, turtle neck - old retail, pants - new retail
|Silk shirt - retail sale, vest and pants - thrifted, Uggs - retail
|Shirt and vest - thrifted, jeans and socks - retail
|Shirt and vest - old retail, wool skirt and jeans - thrifted
|Dress and jeans - thrifted, shoes - retail sale
|White dress and shoes - thrifted, underdress - handmade by me, jean jacket - retail old
|New creations using beads from Shawna's gift
|Windswept beach and view of hotel from beach.
|Yay! finally here!
|The clothing becomes progressively wetter.
|Big brother protecting the art from the waves.
|Nothing like wind, waves and rocks!
|View from the hotel room
|Day and night
|Much fun was had by all.
Bushy was dressed for the part.
|The sun did put in an appearance on the second day
...along with some dandelion parachutes.
|There was even a hardy wedding party taking photos.
|And suddenly a parachute
was landing beside us!
Much love,
Jazzy Jack


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Last year I took part in a very exciting and innovative professional development initiative. I'm referring to the incredible K12 Online Conference. If you were also a participant last year then you'll know how good it was. It you weren't, then for goodness sake, don't miss it this year!
This virtual conference is the brainchild of a group of educators (amongst them are Lani Ritter Hall, Darren Kuropatwa, Wes Fryer and Sheryl Nussbaum-Beach) and is probably best explained by this short blurb taken from the K12 Online website…
The "K12 Online Conference" is for teachers, administrators and educators around the world interested in the use of Web 2.0 tools in classrooms and professional practice! The 2007 conference is scheduled to be held over two weeks, October 15-19 and October 22-26 of 2007, and will include a preconference keynote during the week of October 8. The conference theme is "Playing with Boundaries."
The presenters at the conference use all sorts of digital tools – screencasts, podcasts, vidcasts, downloadable presentations, live elearning tools, etc – to create their workshops. The topics for last year's conference were diverse and fascinating, and included the use of Web 2.0 tools, creative uses of emerging technologies and of course they all had a strong pedagogical focus. The keynote speech was delivered by the influential David Warlick, and the presenters list read like a who's who of the edublogging community.
To say that I came away with more ideas than I could use is an understatement.
I was also fortunate to be able to help out as a moderator with the final event of last year's conference, "As Night Falls", which was a 24 hour Skypecast session that chased the sunset around the globe, connecting educators in real time for a summary of their experiences. It was great to be able to get involved in that way.
The other terrific thing about this type of conference is that all the previous presentations are archived and kept, so they can be revisited at any time. However, there is a certain magic about participating as it happens, so don't put it off. Highly recommended, give it a go!
Tags: k12online, k12onlineconference


text: Devcon 5 min. is the "must have" cement for tying some of today's more innovative patterns and a perfect head cement for applying eyes to streamers. Dries clear and cloud free. Apply to the wing case of nymphs and emergers, when mixed with a little Glitter your flies will come alive!


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Team building et team booster dans le Tarn
Notre château viticole, entre Toulouse et Albi, est entouré de jardins à la française.
Les buis ont plus de 100 ans. Alors pas question de faire une incentive sur leur taille.
Mais pour vos réunions et séminaires dans le Tarn, nous vous proposons un large choix d'activités de team building.
N'hésitez pas à nous consulter et à voir la page dédiée aux incentives.
Et pour les passionnés, voici un lien utile pour la taille des buis.
Excellent blog here! Also your site loads up fast! What web host are you using? Can I get your affiliate link to your host? I wish my site loaded up as quickly as yours lol
I every time spent my half an hour to read this website's articles or reviews every day along with a cup of coffee.
Hi there it's me, I am also visiting this site on a regular basis, this website is genuinely pleasant and the users are actually sharing pleasant thoughts.
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My partner and I stumbled over here by a different page and thought I might as well check things out. I like what I see so i am just following you. Look forward to looking at your web page repeatedly.


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EDGEWATER 5/28 8am-2pm (130 East Park Ave) Queen ...
- Publish Date: 05-23-16
EDGEWATER 5/28 8am-2pm (130 East Park Ave) Queen canopy bed, sleeper sofa, queen set mattress, other misc. items.Read more
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PALM SHORES 5/20 & 5/21 8am-2pm (4820 Silver Oak Blvd) Household items, printer, electronics, Juniors and larger clothes, Everything must go!Read more
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ANCHOR W/ 125' Rode 22lb anchor w/ nylon rode never used, $130. 321-775-3880 IHBRead more
BAR $40, school student desks, different types $45, 321-777-0511 Satt. BchRead more
BARRELS w/ PERMANENT TOP! Thick plastic 55 gal $30ea, 2+ $25ea, Complete rain barrel $65 321-412-1523Read more


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Voluntary work
There are many different ways of getting involved in voluntary work, from helping out at the local primary school to befriending someone who has mental health difficulties. Organisations in the community really value the help given to them by students.
Voluntary work ranges from administration and campaigning to practical support, advice and counselling. There are opportunities for short and long-term involvement. Provided that you can show reliability, commitment, enthusiasm, patience and flexibility, you could be involved in very interesting projects alongside professionals who will provide you with support and may act as referees when you apply for employment.
Benefits of voluntary work
- It provides work experience that can be added to your CV.
- It provides employers with evidence of interpersonal skills and self-reliance.
- It allows you to 'give something back to society'. The voluntary sector is expanding rapidly and organisations are interested in recruiting more graduates. Having previous experience as a volunteer may give you an advantage at the selection stage.
- Some professions, such as social work, clinical psychology and teaching, require you to have a knowledge and understanding of what the work entails. Relevant voluntary work can provide the experience required.
Short-term voluntary work
Many organisations welcome students and graduates for a semester or an academic year. Check with your local advice/information centres or the public library. Many organisations offer training to help you cope and some provide courses in counselling skills.
Long-term voluntary work
Residential voluntary work can be the easiest as it provides accommodation, food and travel expenses. Often you get pocket money or local wages if working abroad. You work closely within a well supported team of like-minded individuals.
Volunteering abroad
Working overseas gives you the chance to demonstrate skills like adaptability, resilience and independence. Always check with the Department of Foreign Affairs or the Foreign and Commonwealth Office for Northern Ireland when going overseas to be sure your destination is considered safe.
You will find specialist organisations set up to provide support, training and information. They act as a one-stop shop for voluntary agencies and maintain a database of current opportunities. They also provide training for volunteers, which can lead to recognised qualifications.
Why would I volunteer?
Even after your academic study you may still be uncertain about what to do next. You may want to travel abroad or get experience in a career area before specialising. You may also be motivated by the opportunity to make life better for others or to 'give something back'.
Where do I start?
You should have questions too: ask for written information about the charity's programmes, finances and their credentials. Make certain you are comfortable with their fundraising methods and policies on expenditure of funds.
If you wish to develop a particular skill, look for a charity or volunteer group with a job profile that suits your aims and will incorporate supervision or appraisal sessions to assess your development.
Research the causes that are important to you – look at groups or organisations that work with issues you feel strongly about. Consider the skills you have to offer – many voluntary organisations will try to match your skills and knowledge to their needs. Be aware you may have to attend an interview or fill out an application form. Vetting procedures may be undertaken in the interests of children and 'at risk' populations, which the organisation has a legal responsibility to consider.


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I'm playing around with a new Amazon affiliate plugin, Easy Azon. I'll write an in-depth review a bit later, but for now this is an example page for a post at Homestead Host.
[easyazon-image align="none" asin="B0009N7O9I" locale="us" height="300″ src="http://ecx.images-amazon.com/images/I/3144IsxzquL.jpg" width="300″]
If you mouse over the image, a little pop-up appears.
The interface is easy to use, with a built-in search area in the post editing area (click to make of legible size:)
The Easy Azon plugin offers a wide variety of text, image, info block and call-to-action links. It's awesome.


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By Johanna DeBiase
Wordcraft of Oregon, 2015
Mama and The Hungry Hole by Johanna DeBiase is at once fabulist and realist, socio-political and pure story, cautionary and comforting. The story takes place in northern New Mexico in the shadow of the Sangre de Cristos Mountains, in a multicultural farming community, which, like many others, is on the verge of extinction. DeBiase gets at these issues with the use of elements of a speculative nature, including an empathetic tree and an impossibly deep sinkhole that later closes itself up.
DeBiase tackles several heavy issues: environmental destruction, depression, loss of rural traditions; and yet the reader never feels preached at. The novella remains, despite the fact that it carries a mandate, an excellent piece of storytelling.
Linda Michel-Cassidy: Were you imagining a particular reader as you wrote this story?
Johanna DeBiase: A literary fiction audience who also loves fabulism, surrealism, fairy tales, and readers who are interested in the cultures of the Southwest. The book is dedicated to moms, as I wanted to address some of the specific issues of early motherhood.
LMC: You've lived in some rather interesting places, most recently settling in northern New Mexico.
JD: I spent the first 22 years of my life growing up in the Lower Hudson Valley region of New York. I moved to Seattle for 2 years and worked in indie bookstores. Seattle ended up being a gateway to Alaska. I lived on the road system in Talkeetna, AK for three winters and six summers and in a fly-in Athabascan village on the Yukon for two long winters. That's where I met my husband. He is originally from Denver and wanted to move back to the Mountain West for a couple of years. We've been in Taos County, New Mexico for 10 years now.
LMC: You write around several weighty topics: ecology, the loss of the rural, mental illness, and family responsibilit
y, to name a few. You manage to get all this in without being polemic. Could you tell us a bit about writing a story that has a conscience but, first and foremost, must engage?
JD: I did not set out to write a book about heavy issues. I think I was just in a heavy place in my life at the time. I was living remotely in the mountains, I had a 3 year old—my first and only child—and a lot of emotions and questions were coming up for me. I wondered if every new mom felt this way or was I the only person terrified of reliving their childhood? Writing this book was my way of processing what I was going through. So issues of depression, post-traumatic stress, the connection between the way our culture treats women an
d nature, and the whole spectrum naturally became a part of the story.
LMC: Let's talk about the location of your story. Assuming it's New Mexico (and I'll go so far as to guess Peñasco) how does one write a place that has a certain amount of weirdness but also a beauty like no other? Did the setting encourage you to include fabulist threads? Does it matter that you and I both live in a place where one can turn around and there are acrobats right there (as in the story), but most of the reading public does not live in such a place?
JD: I lived in Peñasco for six years in the mountains of northern New Mexico, a village thirty miles over mountain passes to the nearest town. It's one of the most beautiful, lush places I've ever seen, right on the border of th
e Pecos Wilderness area. We lived on a river, under the Sangre de Cristo Mountains. Yet, I soon learned that one of the reasons this area stayed so beautifully underdeveloped (despite its relative closeness to Taos) was the unique community of people devoted to preserving their way of life, including hardy transplants of artists, hippies, and organic farmers. The place itself already supported its own strangeness and complexities. I merely did what speculative writers do—I asked, "What if?" I think most people in the United States have no idea what a unique culture we have in New Mexico. We're pleasantly under the radar here and we like it that way.
LMC: I'm interested in how you go about writing the fabulist and surreal into truth. The issues you are driving at are very real and imminent, yet in your book they are encased in extra-worldly features, namely, the massive hole and the empathetic tree. So, this mix you do, of both urgency and speculation, feels precarious, yet it works.
JD: Adding surrealist elements requires a subtle hand. I never wanted it to feel contrived, and in order to do that I needed to not think of any elements of the story as symbols. I hope no one ever asks me what the hole represents and, if they do, I hope I have the restraint to tell them that I don't know, that it needs to mean something different for every person. That's for my readers to determine for themselves. I worked naturally from the place of a storyteller, which is really a nonsensical realm of being. I incorporated memories, dreams, and fairy tales into the novella to further accentuate this idea. When we dream, we assume it means something. When we read fairy tales, we assume that the glass slipper represented this or that, but
ultimately, just as in dreams, these images come from a place in our collective consciousness much deeper than we can easily understand. This is why we read fiction, after all: to explore our cultural and personal mysteries.
LMC: Lets talk about that tree for a bit. I can't help but think it has a curious, limited omniscience (a term I totally stole from the Free State Review's tee shirt). It senses when things are going awry in the environment and describes how it is becoming sick. This isn't exactly personification, at least not in the "oh, look, there's an angry cat driving a convertible," way, nor is it magical realism in that "now the seashell is talking" manner, either. I wonder if maybe the leap of logic is not that large—and that the magic is tha
t we can imagine what extinction might feel like.
JD: For a long time, I had mulled over this idea of writing a story from the perspective of a tree. What would a tree think of if given sentience? There is the obvious restraint of a character that can't move. I solved this by assuming trees communicate with wind. It didn't feel like a stretch as we hear the wind in trees and we hear the leaves rustling in the wind. They give voice to each other. In this way, Tree could learn about things going on in other nearby areas. The less restraining element of the tree character was the wonderful fact that they live so long, over generations of humans, giving them an element of wisdom and, perhaps, omniscience. Because the tree was a domestic apple tree, it relied on humans to take care of it. This inspired the empathetic nature of the tree. An aspen grove would have a very different personality than an a
pple tree or even a willow. Additionally, I am a proud tree hugger. I don't know if embracing an ancient lodgepole pine is going to align my chakras but it feels good. I think of trees as healers. So, I developed the character organically (pun intended) and it became not only a voice for nature and place, but a maternal substitute.
LMC: We see Julia, the four-year-old lead character, discovering the rural landscape as well as her mother's sadness, which, manifests as severe depression. I'm interested in this strategy, wherein the child's viewpoint is narrated in close third so that the reader is presented with fragments of comprehension and has to puzzle together the situation.
JD: Writing from the perspective of the child was probably a practical decision at the time to distance myself from the mother's character. I didn't have anything as serious as postpartum depression but I struggled with my own feelings of isolation and fear and having to learn how to cope with these feelings—while taking care of a child. I think every mother feels this on some level. We lose our happy pregnancy hormones and suddenly realize we are responsible for this fragile creature we love impossibly much. It's difficult to ta
lk about, not just because it's so personal, but it's literally difficult to put into words, and is is something that we often try to hide.
LMC: What are you reading right now?
JD: I'm headed to Iceland so I'm reading Under the Glacier by Haldor Laxness and McSweeney's #15, which features Icelandic authors. We're also listening to Jules Verne's Journey to the Center of the Earth in the car with our seven-year-old daughter.


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"So Slavs started migrating towards the Volga River in times before Christ."
First, there was no Christ and second, there was no major migration of Slavs, ever.
"There is no doubt that Slavs had contact with Goths, because there are Gothic loanwords in LCE (Late Common Slavic) language."
I can give you 500 Slovene words which have identical Lingual roots to Akkadian and above 300 words from Egyptian-Slovene-Punic-Sanskrit... Another example is the use of the Egyptian word KMT or "Khemet" in Croatian Slavonic & Slovenian Prekmurian, as "Kmica" (Kmitsa) which means "black" and "Kmični" as "darkened"... Egypt literally means "Black" in those 2 Slavic languages. So how would you explain it? With allegedly Vandals who came back from Africa and settled down in Pannonia and in (V)Andalusia? So your theory about some major migration from Karphatian mountains, Volga & Dnieper area (only) fails already here and language is the best indicator of this failed theory "out of 1 source only". Another indication are newest archeological discoveries in Slovenia, in region of Prekmurje. Archeologists themselves told me, there is no proof of any major migration of Slavs in 6th century and that they have found the same artifacts , which even predate the 4th century AD ("Scythians" who used same pottery already in 1st century AD) and drive a cultural correlation with the same people who "came" later, after 6th century. But those migrations are unrecognizable (from 1st to 6th century AD, there are no differences). That's why they've concluded, that those minor migrations probably happened because eastern men (probably nomads, soldiers) were seeking brides in the Pannonian basin...
the goths stayed in italy, slovenia and dalmatia for over 200 years.............we expect gothic words in these areas


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This is one of the famous german mods for RotWK
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Minas Morgul Map
Download for BFME
Minas Morgul, the abode of the Ringwraiths now playable in the 'Battle for Middle-earth'.
This map was designed by mh_gollum for the 'Kings of the West Mod', the Morgul buildings included were created by myself (GothmogtheOrc) also for the 'Kings of the West Mod'.
Some of the basics of the mod:
-Compatible with patch 1.03 of BFME I as well as online multiplayer (provided both players have the Morgul map installed)
-Completely finished and released map
Additions or changes to Gameplay:
-Minas Morgul Fortress with Walls, Gate, Gargoyle Statues, and Citadel
-The mod also contains 12 new team colors for Skirmish and Multiplayer (in addition to the original colors). The colors included are:
-2 shades of grey
-Black, white
-New red, blue, teal, gold, and yellow
-Hot Pink and Neon Green
-Gray Green (Awesome Rohan/Fellowship color. It's the color of the Fellowship's Lothlorien cloaks)
The mod comes with an installer that you can run for easy installation.
If you encounter any problems, please visit my forums (GothmogtheOrc) and let me know.
Links / Downloads
Display order: Newest first
Yarrum - Monday March 31, 2008 - 17:29
This is a great map. The only problem I have is that you can't bring Mumakils and siege towers out of the caste because they can not fit through the gate. It's still balanced though, because now Mordor is walled in, an the castle is only accessible from one side. Great map.
Fiodis - Monday March 17, 2008 - 16:00
I think it's great, but annoying that the Gargoyles have no sort of "rebuild" function. It got tiring rushing out with my army to defend them all the time. What's the point of finally giving the evil guys a gate and walls if it always has to be open? Otherwise, great map!
Bart (Administrator) - Friday June 29, 2007 - 14:13
but regular mod rules are, you can play online as long as you don't change certain things.
GothmogtheOrc (Team Chamber Member) - Friday June 29, 2007 - 12:25
I don't think that would work. I mearly added it so that people wouldn't ask me if they could play online with it. In addition to being a map it is also a mod so regular mod rules apply to it. -Gto
Bart (Administrator) - Thursday June 28, 2007 - 4:26
by compatible with online multiplay, i suppose you mean you can have this mod and still play online with regular gamers (that is of course, as long as you don't play the morgul map)?
"One site to rule them all, one site to find them,
© All Rights Reserved Eric Edwards ©2013.


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Awesome collection of party wear sarees online. Thanks for sharing.
8 Most Beautiful Traditional Sarees Every Woman Has To Have
What better way to uphold the tradition and rich and colourful heritage of India than by draping gorgeous and authentic traditional sarees of India that comes in a plethora of materials, colors and designs. When it comes to sarees, Indian women love this traditional apparel, and almost all women have their prized collection of traditional sarees as well as latest designer sarees that they are proud of. There is no way to deny that saree is the ultimate apparel that accentuates the beauty of women more than any other outfit, and Indian women are very much aware of this fact. The whole nine yards when draped perfectly on the body brings out the true beauty of any woman. No doubt, Indian traditional sarees have a huge demand even in the international market.
8 Best Traditional Sarees which Every Woman
With the rising popularity of online shopping, it has become extremely simple to shop for designer and traditional sarees online. But before buying the sarees, it is important to know about the most beautiful traditional sarees that a woman must have in her closet.
Banaras Brocade Silk Saree – The list of traditional silk sarees must being with the all-time favourite Banaras brocade silk saree that is considered one of the most popular traditional bridal sarees worn by the would-be bride on the wedding day. Brocade designs are carefully created by intertwining creative floral and foliate motifs. The brocade work is often infused with woven zari work. They are mainly manufactured in Varanasi and carry a rich and colourful heritage.
Kanjeevaram Saree – The kanjeevaram saree from Kanchipuram, Tamil Nadu is one of the most renowned traditional sarees for wedding that is widely worn all over South India. Kanchipuram sarees are famous for their gorgeous colors, ravishing temple patterns and wide borders made of colourful thread work or zari. The thick silk base of the kanjeevaram saree makes it one of the most expense silk sarees available in India. You can still see the traditional weaving style and techniques in kanjeevaram sarees because the manufacturing procedure has remained unchanged through the decades.
Odisha Ikat Silk Sarees – The suave and smart look of the Ikat sarees from Odisha makes it one of the latest traditional sarees that are not only stylish but also easy to carry off and maintain. The shining metallic finish of the sarees made from heavy gauge silk provides a delightful appearance to the wearer. The Ikat sarees are made from high-quality locally produced silk fiber. The characteristic features of Odisha silks sarees are the heavy thread work on the borders and pallu along with geometric patterning.
Tant Saree – The traditional tant saree from Bengal is the ultimate handloom saree that is widely popular all over India. The word "Tant" means "Made on the loom" and this crisp traditional saree is popularly worn by Bengali women. Tant sarees are hand-woven is various districts of West Bengal and come is a wide range of bright colors and simple and beautiful designs made from colourful threads. The simple and minimalistic design of the tant sarees and the utmost comfort provided by the hand-woven cotton material makes it a favourite saree among professional women.
Dhakai Jamdani Saree – The Dhakai saree is an elegant and exquisite cotton saree that has a sheer and fine quality. The dhakai jamdani sarees originated in the Dhaka City, the capital of Bangladesh but now, this variety of saree is widely manufactured in various parts of West Bengal as well. The unique technique of weaving is called jamdani, and the particular weave is known as Dhakai. The jamdani weaving form is one of the most time-consuming and labour-intensive handloom weaving.
Pochampally Saree – When it comes to the best traditional sarees from Andhra Pradesh, there is nothing like the vibrant and colourful Pochampally sarees that have its origin in Bhoodan Pochampally, Nalgonda district, Telangana. The traditional Pochampally sarees are marked for their earthy colors and sleek metrical block patterns. The bold and ornamental designs all over the sarees give a vibrant and lively touch to the saree that can be used for everyday wear thanks to the smooth and light quality of the saree.
Paithani Saree – The list of Indian traditional sarees is incomplete without the inclusion of Paithani saree into it that hails from the state of Maharashtra. Paithani saree has its origin in the small town called Paithan in Aurangabad that has a rich cultural heritage. The Paithani sarees are hand woven and made of superior-quality silk. Paithani sarees are a symbol of intellectually refined taste. Traditional Paithani sarees are characterized by oblique and square designs with peacocks in the pallu. During the times of the powerful Maratha kings, Paithani sarees were embellished with real gold thread.
Assam Moga Silk Saree – The famous Moga silk from the state of Assam is popular for the shimmering gold coloured fabric that is embellished with intricate and fine thread work in the bodice and border that depict traditional motifs and butis. The golden shine of the fabric is not acquired by dyeing but from the shine of the high-quality silk that is used to manufacture the sarees. The moga silk sarees provide a beautiful three-dimensional effect that flaunts its unique feature and renders a charming look to the wearer.
So, now that you know the 8 must have traditional sarees for your closet, create your own online saree shopping list right now and buy traditional sarees online from reliable e-commerce sites to get original products.
Image Credits: imbbpullzone.laedukreationpvt.netdna-cdn.com, sliceofreallife.com, friendsbizz.com, 3.bp.blogspot.com, s-media-cache-ak0.pinimg.com, boutiquesarees.com, onlinesareefashion.files.wordpress.com, 4.bp.blogspot.com,


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Gemini SummerBook - 2006
From the critics
Community Activity
CommentAdd a Comment
Engaging story for the older reader. Danny is an intense young hero with all the courage that his unusual convictions require.
This was one of the best books i've ever read and is definitely on my "favourite's list". Gemini Summer is heartwarming, incredibly sad and overall a great story.
Loved this book...touching, poignant and makes you remember what it was like to be young and have big dreams and believe that anything is possible.
Awesome book!
SummaryAdd a Summary
Gemini Summer is a book about a boy and his family and their struggle after a tragedy came to them one summer in Hog's Hollow. The River's cope with the loss of beloved brother and son, Beau River, while little Danny River finds ways to convince his mother and father that the stray dog that wandered to him is really his brother in form of a dog. Through his adventures, Danny River shows his imagination and is an inspiration to readers everywhere.
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Phone number: (02) 9457....
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Life is really complicated. And the older I get, the more complicated it becomes. I guess the universe evens things out by allowing me to give a few less f*$*s. Because if I was traversing the same route I was in my teenage years and early twenties, my brain would have blown a gasket by now. Funny how that works.… Read more →
Tag Archive for #ulcerativecolitis
I Have Been Cured of IBD
I saw the nurse leave the room for a moment, just as I knew something was wrong. "Help!" I wanted to cry out, but my voice had been taken from me. I started to bang on the chair, hopeful that one of the other patients sitting for their chemotherapy treatment would notice. Thankfully, they did. Within moments the drug being… Read more →
Motherhood & Doctorhood, Go Together Like a Horse & Carriage?
Dear Evangeline, When you reach that ripe age of three and learn how to google mommy's name, you'll be brought to these pages. You'll also notice there has been a four month-long gap in my writing. Well, mommy's been going through something that we call in the world of adults, "some shit." I didn't feel like talking about it. I still… Read more →
Dear Evangeline, I'm writing to you today because I'm in a dark place. It feels like there is no way out, but I've been here so many times before and I know there is a dimly lit path that leads to the exit. I've taken the route so many times that I can no longer doubt that it's there,… Read more →


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