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Sound/Vision/Lighting Installations Perth
Kosmic Sound have been installing AV systems into venues of all shapes and sizes for almost 50 years! From small, simple café audio systems to full-scale multi-zoned AV holiday resort systems and everything in between. We've worked locally, nationally and internationally.
Whether you have an enquiry, need an onsite consultation or written quotation, Kosmic Sound knows all things sound, vision and lighting! To contact us fill out the form below or call Kim Musa on 92047577.
Some of the many projects we've worked on:
- Houses of Worship
- Theatres and Performing Arts Centres
- Educational Institutions
- Clubs, Bars and Restaurants
- Government and Council Installations
- Many more!
Our experienced Installation Dept. have been facilitating corporate environments for decades. We've set up systems for Sound, Vision and Lighting and Backline Performance Equipment and Recording facilities, Including ongoing consumables.
We've also provided audio solutions for Mangrove Resort Broome, His Majesties Theatre, Perth Concert Hall, Crown Casio, Fraser's Restaurant and Vans Café and PA solutions for the Town of Leederville Sports Centre and Library. For many libraries in Perth we've provided Audio Recording equipment on a range of scales. For the Beverly Shires refurbished Town Hall and Dalwallinu Town hall we've administered PA, AV, and Lighting solutions. All of these projects were met with great success!
With so many years behind us and even more successful projects, Kosmic Sound will help you get started with your AV and/or lighting systems. Contact us TODAY! Fill in the form below or call 9204 7577.


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What's the difference?
Discuss what has changed in Americans perception of immigrants and what makes one iconic and the other problematic.
Phone: 843-873-6460 ext 51155
Degrees and Certifications:
BA English - Secondary Education MS Curriculum, Instruction, and Assessment Certifications English Online Learning Gifted Education Secondary Administration
Ms. P. White
Welcome to the 2019-2020 school year!!!
Going into my twenty-second year of teaching, my goals about educating students and teaching remains the same. It is my personal goal to teach all of my students to be independent thinkers and to excel beyond their expectations. Every student can excel in every aspect of my class, and I challenge them daily to do so. In order to facilitate their efforts, each student is treated with respect and compassion; I will work just as hard as my expectations for them while holding them responsible for their actions or inaction.
As a proud Summerville High School alumna, I am honored to teach the next generation of Greenwaves. I received my Bachelor of Arts degree from Francis Marion University, and my Masters of Science degree from Walden University. As a life-long learner, I have plans to further my education in the very near future.

subset: commoncrawl


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When Zarina (MarShee) emailed me to offer to guest post, I was AMAZED when I looked through her blog! Her nail art is amazing, you must check it out. But read this guest post first! :D
Hello lovelies! I'm Zarina, from the Philippines. (^__^)
I started blogging 4months ago mainly to share my passion for nail art and my love for animals. ♥
I have 4 dogs and my sweet Boyfriend breeds lovebirds.
You just don't know how much I love nail art. I have cried over it! Seriously!
My nail art adventure has its highs and lows, I got to a point where I just wanna give up. But with the support of my loving boyfriend, his mom, my family and close friends I got the strength to ignore all the negative things being thrown at me. Isn't it a nice feeling when you get lots of love?? I am very happy with my sweet Boyfriend. He is my #1 fan. When I do a design, he always tells me that it is the most beautiful one and kisses my hand. *giggles* He also buys me polishes. Helps me with my swap matter. He is imply the best! (^__^) Oh well enough drama this post is getting long. hehe.
I'd like to thank Ms. Leanne for having me as one of her "Guest Blogger". ♥ ♥ ♥
I really really had a hard time hinking on what to post. Of course I want something pretty for Ms. Leanne's followers. I have tried stamping and freehand techniques. But today I wanna share some of my designs using water slide decals. Easy to apply for that instant glam nails! (^__^)
The first one is a Kerokeropi decal
over 2coats of Caronia Sweet Surprise polish.
The second one I used small flower decals
over 2coats of Elianto in Peach.
Lastly I used a lovely decal whole nails coverage
over 2coats of Bobbie in Vodka On Ice polish.
Directions for applying Nail Decals:
1. Paint your nail any light color, French manicure, or clear, and make sure nails are dry.
(Typically, leaving one hour between painting nails
and applying water slide nail decals is a good idea.)
2. Cut out decal and soak in water for about 15 seconds.
3. Take out of water and decal will slide off the white backing.
4. Apply to nail, dry off excess water, and coat with at least two coats of clear polish.
(The clear nail polish seals the water slide nail decals to your fingernails.)
5. When ready to remove, just use fingernail polish remover.
Polishes used:
Oh my gosh! I'm soo nervous while doing this post.
I hope you lovelies liked it. (^__^)
♥ Love. Love. Love ♥
You shouldn't be nervous Zarina, it was lovely! Thank you :)
Be sure to check out the next guest post, by Rebecca of Oh! Panda!


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10/13/2013 0 Comments
I did not comment, but I think I will.
"The philosophy of the school room in one generation will be the philosophy of the government in the next." Abraham Lincoln
Our local paper contained a comment by Amanda M. this past month disparaging the Common Core. After numerous inquiries as to if I was the author, I went and read the comment. The comment was anti-CCSS with other similar comments accompanying it. The comment made me smile not because I agree or disagree, but because it demonstrates people, outside of education, are paying attention to what is happening in our schools. Freedom works when citizens participate, debate, disagree, find solutions, and remain vigilant about the issues.
In the summer of 1996 I participated in the National Writing Project at Louisiana State University, which led me to international research and a new vision for my classroom. I stumbled upon research by Jim Stigler from UCLA and was intrigued by his work. When he was featured on 20/20 a few months later, I wrote to him. He replied! Our correspondence, though infrequent, was exciting and opened my eyes to new ideas such as Japanese lesson design, Singapore math models, and problem solving research. I used all of this to develop my own supplemental curriculum, which I taught for the next several years in conjunction with our mandated curriculum. A 90-minute daily block allowed me some freedom to implement math fluency activities, model drawing, and critical writing. I used international standards and teaching models to improve my instruction. My students were more successful than they had been in the past, because I taught based on the international ideals I had discovered.
For the past several years I have been researching the education structures of high-performing countries with a focus on teachers. High performing countries hire very highly motivated individuals with a great sense of compassion for children, pay them well, and treat them as professionals, which means teacher make most of the decisions in classrooms. The teachers often police their own ranks without unions. The critical element to improving schools systems has not been the focus on standards or testing, but on highly effective teachers.
There is a great debate occurring concerning the Common Core Standards. For the most part the standards are rigorous and strong. Standards give us a vision and help us find our way to the expectation, which is easy to loose sight of in the midst of students. My friend Amy Crain explains the importance and the power of the CCSS in her blog http://mitchnamy.blogspot.com/2013/09/thank-teacher.html?spref=fb She is a wonderful teacher and friend.
Standards are critical to a functioning system, however, standards are only a piece of the puzzle. My concern with the comments I am reading is the wide brush with which CCSS is being painted. The standards as stand alone expectations are solid. The issues will develop from the implementation.
I have been in education long enough to suggest often good things can become a fire-breathing monster fueled by the love of money and power rather than the concern for children. I strongly support the CCSS. I believe pieces of the education puzzle being placed under the umbrella of the CCSS should be debated.
Be prepared as the national discussion becomes even more focused on terrible teachers. Yes, there are terrible teachers, but there are also amazing teachers. If you are one, find your voice! Speak out! Speak positively about our profession. Expect more from your peers. Admit there are a few teachers who are loose canons teaching something completely crazy and treating children like dirt. Stop protecting them!
Public perception is not our strong suit! Look like a professional, speak like a professional, and act like a profession. When speaking about school in the grocery story, stop being a martyr. Stop posting negative stuff about your job on social media. If you don't like it, quit. If you do, stay the course.
Examine the number of educators on the various panels connected to CCSS and the other elements being created. Demand to be part of the process. READ! READ! READ!
Be aware of data mining. I do not like the government in my business or my child's business. I love data, but I love privacy and freedom more. Be aware. Don't take someone's word for it, go and find out for yourself what is fact and fiction.
Private companies have control testing and have access to the data. These groups have strong political lobbying power. In some cases a single company may be in control. Monopolies seldom benefit the consumer. Powerful companies will make a ton of money from the enterprise of educating children. Note top ranking countries secret of hiring, recruiting, and maintaining great teachers makes little money for said companies. Um… Find out what is being bought in your district. Offer to be part of parent panels for the adoption materials. Ask to be part of the curriculum and assessment teams. Create strong parent organizations and be part of the discussions.
The US Department of Education is not a Constitutional entity. Really. No part of me likes the feds in my business regardless of the majority party. I support the U.S. Constitution and not much else. Therefore, support your state government by asking questions, being part of the discussion, reading policy, calling your representative and senators, and voting.
Other companies will and are jumping on this bandwagon to create "easy" CCSS lessons by simply reformatting their old materials and putting CCSS on the front of old materials. Go compare some old testing materials to new materials. This is a cash cow. Be aware. Again, ask to see what your school is using. Read the budget report from your school district. Ask questions professionally and be informed.
Someone will attempt to create lock-step lessons. Someone will attempt to make "suggested" texts mandated texts. These texts may or may not teach our children the ideas and precepts for which our country was founded. I want my child to read widely and to think beyond her borders, however I am against my child being taught a mandated one-sided, political agenda, which runs counter to the US Constitution and the moral code of my faith. Home is a place of education also. Know what is being taught and teach your child your beliefs.
My greatest fear is students will increasingly become a number or a label rather than a person. I do not like when I hear the many students I work with give me their label "basic" as some sort of character flaw or when others gives me a high label as if they are better than someone else. I am not against testing, but I am against labeling and the idea of the label is all a child is. Push for broader evaluations of children's performances. Push back when someone labels your child and seek help. You are the parent. Rather than "fight" for your child, work with the teacher and the school.
We must all be involved in our education system. The standards are fine, but leave the implementation to local entities. Increase teacher quality by recruiting, training, and compensating the best. The discussion is needed as the results will be our future.
I am a teacher, which in a single word, sums up my passions and my belief in the future.
October 2019


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Create an Account - Increase your productivity, customize your experience, and engage in information you care about.
Get to know Interim City Manager Aron Kulhavy...
The Huntsville City Council has chosen Aron Kulhavy as Interim City Manager. Kulhavy, who hails from Nacogdoches, is married to Rachel Kulhavy and they have two sons, Devin and Dylan. They also have two grandchildren.
Kulhavy holds a Bachelors Degree in Environmental Science and a Masters in Public Administration, both from Stephen F. Austin University. He moved to Huntsville in 2008, when he became City Planner. He is currently Director of Community and Economic Development.
Kulhavy moved into his new position this month and reflected back on his first days in Huntsville.
"My first weekend in Huntsville, I slept in my office, working through Hurricane Ike," Kulhavy said.
What interested you about this position?
I see this as a good opportunity for me to stay in Huntsville. I want to carry out projects that we have started—see those projects come to fruition. I want to continue to grow and get better in Huntsville. When I started working for the City, they were just starting to clear out trees for the shopping center where Target and Kroger are. That is the part of the job I really enjoy, being relevant in the development from concept to completion, including navigating challenges - so that we can keep our shopping dollars local.
What are some projects you look forward to working on?
First, the Sam Houston Statue and Visitor Center is top of my list. It is well underway and we hope to be done by July 4th. I think it is progressing nicely. The Center needed this expansion, because there just wasn't much room to host tourism groups or educational events. The new building is going to allow us to help share our story and showcase Huntsville.
Second, the bond projects. We are getting ready to go out for bids on Proposition 3, the water and sewer projects. Each component is essential to ensuring the quality and capacity the City has for water and sewer needs are met now and in the future. We hope to make some major decisions by summer.
Proposition 1 is kicking off with designs for the new police and fire station. Our current facilities are outdated, undersized and not functioning to meet the needs of the City.
In closing:
"I am grateful for the staff within the City. The key to my success are the good people working as hard as they do to serve the citizens of Huntsville."


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ON LANGUAGE: How does English change? That's im-parse-able to say
YOU can't tell the players without some kind of scorecard.
The notion of dividing words into discrete parts of speech is generally credited to the ancient Greek grammarian Dionysius Thrax. For a long time, the idea was pretty much universally accepted. Eventually, grand claims were made for it. The anonymous author of the 1733 book The English Accidence called the parts of speech "the foundation upon which the beautiful fabrick of the language stands." John Stuart Mill felt they represented universal categories of human thought.
One problem with such reverence is that different languages are set up differently. For example, Latin, Russian and Japanese all lack articles. Even in our own tradition, the roster keeps shifting. Thrax counted eight parts: adverbs, articles, conjunctions, nouns, participles, prepositions, pronouns and verbs. The Latin-speaking Romans obviously had to drop articles. Perhaps to keep the eight-part scheme, they added — golly! — interjections. Early formulations of English grammar adopted the Latin list. This presented problems, since English does have articles. There was a lot of shuffling around, until Joseph Priestley's 1761 Rudiments of English Grammar finally established the baseball-size lineup that included adjectives and booted out participles.
This slate has been generally accepted for the last quarter-millennium and is familiar to the population at large from Schoolhouse Rock and the italicized abbreviations (adj., etc.) after words in the dictionary. But for some time there have been rumblings of discontent in the higher reaches of the linguistics community. In the 1920s, Edward Sapir wrote that "no logical scheme of the parts of speech — their number, nature and necessary confines — is of the slightest interest to the linguist." The fact is, any parts-of-speech scheme leaves gaping holes. In the term baseball player, is the word baseball a noun or an adjective? Reasonable people differ on this point. What about the word to in an infinitive like to see? What about the there in there are?
Current-day grammarians don't even like to use "parts of speech," preferring "word classes" or "lexical categories." A recent trend has been to accept some fuzziness. Nouns, for example, are often defined by having some or all of a list of capabilities, including being the subject of a sentence or clause, having a plural form or displaying a suffix like "-tion" or "-hood." A word like mother, which does all three, is a very "nouny" noun. Paris, which satisfies only the first, is on the fringes.
Linguists have also done some major fiddling. Rodney Huddleston and Geoffrey Pullum's magisterial 2002 Cambridge Grammar of the English Language counts pronouns as a subset of nouns, replaces articles with a new category called "determinatives" (which also includes words like this, some and every) and divides conjunctions into "coordinators" (and, but and or) and "subordinators" (like whether).
But regardless of name, lexical categories are quite useful. They make possible not only Mad Libs but also the rhetorical device anthimeria — using a word as a noncustomary part of speech — which is the reigning figure of speech of the present moment.
That's not to say it's a new thing. In Middle English, the nouns duke and lord started to be used as verbs, and the verbs cut and rule shifted to nouns. Shakespeare was a pro at this; his characters coined verbs — "season your admiration," "dog them at the heels" — and such nouns as design, scuffle and shudder. Less common shifts are noun to adjective (S.J. Perelman's "Beauty Part"), adjective to noun (the Wicked Witch's "I'll get you, my pretty") and adverb to verb (to down a drink).
This "functional shifting," as grammarians call it, is a favorite target of language mavens, whose eyebrows rise several inches when nouns like impact and access are verbed. Nor do companies like it when their trade names get shifted. In his book Word Spy, Paul McFedries writes that Google's attorneys send journalists who use google as a verb a stern letter that cites examples of appropriate ("I used Google to check out that guy I met at the party") and inappropriate ("I googled that hottie") uses.
It's beyond obvious that Google's lawyers are fighting a losing battle. And they should relax. Not only is "I googled that hottie" great publicity for the company, but it's fresh and funny and an excellent example of how anthimeria gives English an invigorating slap upside the head. At this very moment, the language is being regenerated with phrases like my bad, verbs like dumb down and weird out and guilt ("Don't guilt me") and even the doubly anthimeric "Pimp My Ride," an MTV series in which a posse of artisans take a run-down jalopy and sleek it up into a studly vehicle containing many square yards of plush velvet and an astonishing number of LCD screens.
The word chill showed up more than 500 years ago as a noun meaning "cold" — as in "winter's chill." In short order, it turned into a verb referring to the process of making someone or something cold and then into an adjective. (Eventually chilly became more common.) Fast-forward to 1979, when the song Rapper's Delight worked a variation on Ecclesiastes, explaining that "There's ... a time to break and a time to chill/To act civilized or act real ill."
That intransitive verb, meaning roughly "to relax," was expanded to chill out in 1983, according to The Oxford English Dictionary. The most recent variation in chill can be seen in the basketball player Chamique Holdsclaw's comment about her adoptive city of Los Angeles: "Everything is pretty chill."
Some more rococo anthimerian endeavors have clear meanings, but are more or less im-parse-able. Thus a line from the novel Afterburn, by Zane: "No matter how hoochie I tried to be, she out-hoochied me every single time." The truly terrifying thing is that one of Zane's other novels has been published in Tokyo, and if Afterburn follows suit, someone will have to translate that sentence into Japanese.
Safire is a Pulitzer Prize-winning columnist of the New York Times, based in Washington, D.C.


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How Bacterial Vaginitis to Cause Female Infertility
Most importantly what is bacterial vaginitis? Well, its an aggravation of the vagina caused by an irregularity of the vaginal microorganisms. Vaginitis can be an entirely awkward condition and is the most well-known vagina protest among explicitly dynamic ladies. In spite of the fact that not carefully an explicitly transmitted infection it very well may […] More


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Breast Cancer Channel
Topics & Medications
Related Channels
Related MultimediaClick on an icon to view.
What Should I Tell My Healthcare Provider?You should talk with your healthcare provider prior to taking Gemzar if you have:
- A history of low levels of white blood cells in the blood (known medically as neutropenia)
- Any infection
- Kidney disease, including kidney failure (renal failure)
- Liver disease, including liver failure or cirrhosis
- Any allergies, including allergies to food, dyes, or preservatives.
Also, let your healthcare provider know if you are:
- Pregnant or thinking of becoming pregnant (see Gemzar and Pregnancy)
- Breastfeeding (see Gemzar and Breastfeeding).
You should also make sure to tell your healthcare provider about all of the medicines you take, including prescription and non-prescription medicines, vitamins, and herbal supplements.
(Click Gemzar Warnings and Precautions to learn more, including information on who should not take the drug.)
What If I Take an Overdose?People who take too much Gemzar may have overdose symptoms that could include:
- Bone marrow depression (a decreased ability of the bone marrow to make blood cells)
- A severe rash
- Unusual sensations, such as burning or tingling.
It is unlikely for a person to overdose on the medication, however, as it is given by a healthcare provider.
What Should I Do If I Miss a Dose?If you do not take your Gemzar as scheduled, talk with your healthcare provider as soon as possible to set up your next infusion appointment.
Gemzar Chemotherapy
List of references (click here)
Gemzar [package insert]. Indianapolis, IN: Lilly USA, LLC;2013 May.
Gemcitabine [package insert]. Princeton, NJ: Sandoz, Inc.;2010 August.
Food and Drug Administration, Center for Drug Evaluation and Research. Electronic orange book: approved drug products with therapeutic equivalence evaluations. FDA Web site. Available at: http://www.fda.gov/cder/ob/. Accessed February 3, 2011.
Written by/reviewed by: Kristi Monson, PharmD; Arthur Schoenstadt, MD
Last reviewed by: Kristi Monson, PharmD


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Step 1Heat the oven to 350 degrees. Butter a 9x5-inch loaf pan, line the bottom and sides with parchment and grease the parchment. (Alternatively, butter and flour a 6-cup bundt pan.)
Step 2Combine the stout and molasses in a large saucepan over high heat and bring to a boil. Turn off the heat and add the baking soda. Allow to sit until the foam dissipates.
Step 3Meanwhile, whisk together the eggs and the granulated and brown sugars in a bowl. Whisk in the oil.
Step 4In a separate bowl, whisk together the flour, ground ginger, baking powder, cinnamon, cloves, nutmeg and cardamom.
Step 5Combine the stout mixture with the egg mixture, then whisk this liquid into the flour mixture, half at a time. Add the grated ginger and stir to combine.
Step 6Pour the batter into the loaf pan and bake until the top springs back when gently pressed, 1 hour. Do not open the oven until the gingerbread is almost done or the center may fall slightly. Transfer to a wire rack to cool.


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Educate, Protect, Conserve
Our aim is for the preservation & conservation of marine environments through education, awareness & direct action.
Join our social media
Meet The Crew
Our program leaders are some of the most experienced educators on Koh Tao. They are a dedicated group actively involved in the Koh Tao Community and anything "Eco" going on.
Head Trainer
Specialist Trainer
Using public domains to raise awareness regarding environmental issues we hope all visitors are informed on efforts we are making to preserve the environment and how they can be a part of the solution. Through interactive, in depth and informative educational programs we hope to educate people, especially divers to the importance of local ecosystems highlighting potential problems and possible solutions.
By being involved in a number of programs we aim to actively participate in the preservation and restoration of the local environment. Programs include: Marine surveys, Coral Nursery reseach, Giant Clam rehabilitation, Turtle Release, Mooring Buoy design and deployment, and much more.
We undertake research into ecological issues to provide information as the nature of our changing environment and developsolutions to its future preservation.
Offering courses from beginner to professional. Learn to dive, build on your knowledge, or even create your own thesis by using our projects.
Our Mission
1 Our vision is to be the best provider of marine conservation education on Koh Tao and throughout South East Asia. To empower our customers to believe that change is possible and they can make a difference in the preservation of these resources.
2 Koh Tao is an idyllic paradise providing stunning natural scenery both above & below the water. We will work to make its future a bright one where the environment is preserved and thrives alongside the growing economic development.
3 Our aim at Eco Koh Tao is to influence the environmental policies and practices of all stakeholders on Koh Tao. We wish to help develop economically viable businesses by providing high quality instruction and leadership in the field of marine conservation.


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|About Us
|Campfire Favorites
|High Adventure
|Order of the Arrow
|Site Map
|Yearly Galleries
|Yearly Programs
|Message Board
|E-mail Us
|The Overnighter
|Scout Sunday
|Camp Stearns
|Water Park Fun
|March Court of Honor
|Ripley Rendezvous
|Scouting Displays
|Kings Lake Outing
|City Park Clean-up
|Many Point Scout Camp
|Renaissance Festival
|August Court Of Honor
|Council Open House
|Legion Flag Disposal
|Scenic District Camp
|LPMRB Activity
|December Court Of Honor
The chess tournament has been a part of the overnighters since they began.
Battleship is a recent addition to the tournament schedule.
The assistant scoutmasters enjoyed a game of cards while the Boy Scouts were busy.
The dart board stayed busy for many hours during the double elimination tournament.
Wii bowling is another recent addition to the scheduled tournaments.
Here is a picture of the tournament schedules and some of the snacks.
Table tennis is a popular event during the overnight activity.
It was up to the Scouts to keep the tournament lists up to date.
Chrildren and adults of all ages come to have fun at the water park.
The water slides are some of the biggest attractions at the park.
This is the pool where the tube slide ends.
Another pool had a small wave machine which gave the younger children a fun time.
Try your skills surfing, but make sure you don't lose your trunks. That water is powerful.
How about a game of basketball?
The children's pool had its own fun wet activities to keep the little ones busy.
After nearly five hours in the park the Scouts were ready to grab a good meal.
The court of honor is ready to begin.
How about a game of Scouting Jepardy?
One Scout received his First Class Rank.
The Life Rank was presented to one Scout.
We stayed in one of the Camp Ripley barracks.
The First Class Emphasis program included a cooking demonstration.
Older Scouts were able to practice their archery skills on one of the ranges.
The 22 rifle range was also a popular spot for the older boys.
Outside of the Camp Ripley Museum were several military vehicles.
Inside the museum were many artifacts, including this old radio.
The Boy Scouts spent a lot of time climbing on the vehicles parked outside of the museum.
The Saturday evening program included many carnival-style games.
The display at the Central Minnesota Federal Credit Union featured Eagle Scouts.
The display at the Freeport State Bank, Melrose branch, was about high adventure.
The display at the Melrose City Hall was about general Scouting.
These two members of Boy Scout
Troop 68 helped set up the displays.
The Boy Scouts have arrived.
Time to set up camp.
Just relaxing around the campfire.
Ready. Set. Fire the water balloon slingshot!
Be careful of where you throw your frisbee during disc golf.
One view of the litter found in the park...
after Saturday's celebration.
The Scouts also took down the tables and benches.
Looking much better now.
The Seton campsite in Buckskin Camp.
Waiting for the Sunday night opening campfire program to begin.
Participating in a Ethics in Action game.
Doing our service project for the Super Troop award.
Cooling off while playing water polo.
Walking back to camp. The new shower house can be seen up ahead.
The new climbing is a lot bigger than the old climbing tower.
Waiting for the gate to open.
First, we try the bouldering wall.
Having fun at the archery range.
Even our scoutmaster shoots well.
Preparing to shoot at the rifle range.
Morning flag raising in the campsite.
Is it a survey, or is it homework?
Throw well, and don't lose the frisbee.
The troop on the new disc golf course.
What a great looking troop. Yes?
Waiting for the next activity to begin.
The Friday night campfire is about to begin.
Not used to walking? Look what you get.
The group picture taken outside the gate
to the Minnesota Renaissance Festival.
There are some strange and interesting
things to see.
Of course, there is plenty to eat,
including these turkey drumsticks.
Puke and Snot were just one of the
many shows performed during the day.
The weapons displays were popular
with the Boy Scouts.
I do not think this is Captain Jack
Sparrow. Do you?
Toward the end of our visit we decided
to relax in the swings.
The Tomato Justice booth was
a popular place.
Our troop chaplain lead us in an opening prayer.
The meeting ended with the troop singing Scout Vespers.
The Scouts proudly display their awards.
Alex recently passed his Eagle board of review.
Shooting bottle rockets was one of the activities for the younger kids.
The bouldering wall was a popular activity.
Unfortunately, the RV had a flat tire that needed to be fixed.
We posed for a picture with the "A Century Of Values" print.
One of the Boy Scouts' responsibilities was to carry the flags from the vehicles to the table.
There were a lot of used flags to be retired
from service.
The Boy Scouts stand at attention during
the ceremony.
The flags go out in a blaze of glory.
The entrance to the new castle that was built at the camp.
No one complained about the food.
The guys take a break between activities.
The troops gather for the group assembly Saturday evening.
The day began with the Boy Scouts assisting in the distribution of thousands of compact fluorescent bulbs for the city.
The activities began at the Skatin' Place for some skating fun.
The day ended at the bowling alley while wearing some funky shoes.
For some reason the parents were happy watching the Scouts while they were bowling.
There were year pins to present...
and more years pins to present...
plus special awards to award...
and even an Eagle Palm.


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Mofaz tables Disengagement+ in bid to top Livni
The internal battle for the Kadima leadership rolls on. Shaul Mofaz the party #2 seized an opportune moment (all Israeli political heavy weights abroad) to let loose a bombshell as part of his leadership bid, a new peace plan.. To recognize a Palestinian State!
[...] Under the plan, Israel would annex settlement blocs while withdrawing from 60 percent of the West Bank, comprising Areas A and B, where 99.2 of the Palestinians live, and additional land to create territorial contiguity. A Palestinian state would be set up in those areas of the West Bank and in Gaza, while no settlements would be evacuated at that stage.
Israel would then negotiate the fate of the rest of the West Bank and other core issues of the conflict with the leadership of the new Palestinian state, while passing legislation sanctioning compensation for settlers living in outlying settlements that would be evacuated.
"As a candidate to lead the country, I felt I had to present a plan" – Mofaz. [...]
Mofaz's plan is very different than Livni's Annapolis process, in which Israel would make no concessions to the Palestinians until a final-status deal would be reached on all issues. Bypassing Livni on the left, Mofaz said he would be willing to negotiate with Hamas under certain conditions to advance the plan.
"If Hamas would be elected and would want to negotiate and accept the quartet's conditions, from that moment, it is no longer Hamas," Mofaz said. "Responsible leadership in Israel would sit with those who changed their agenda." [...]
Please everyone but Israel plan..
Not quite sure what if any benefit would arise from Mofaz's plan. We already tried the disengagement plan in Gaza with poor results. This time out Mofaz seems convinced the entity leading this proposed Palestinian state may be Hamas from the get go, yet he's undeterred. Isn't the objective supposed to be gaining some peace? It seems highly unlikely any deal would result from this disengagement+ plan, we'd be in the same spot we are in now less the land and with 10x the security threat.
Equally, this doesn't assist us in any way securing a regional peace deal with the Arab world. Sorta looks like a plan full of rewards for all the wrong people (including terrorists) with little payoff for Israel. Mofaz is clearly gambling he can rely on his solid right military credentials.. While leaping way left, poaching at Livni's support base in the mix of Labor, Kadima, Meretz liberal soup that exists.
Time will tell how solid that keeps his right flank in Kadima & beyond. The center party is comprised of both right & left after all. Is this electable? Olmert certainly tried, but witness the backlash in Israel with the resurgent right as a result.
Not that it matters much – Hamas responds..
Former Palestinian Authority foreign minister Mahmoud Zahar of Hamas responded that it would never accept the Quartet's conditions, which include recognizing Israel, disarming terrorists, and accepting diplomatic deals signed by the PA.
"Hamas will not negotiate with Israel," said Hamas spokesman Fawzi Barhoum. "We do not believe in engaging with the occupation, or in talks that would beautify its face in the eyes of the world." [...]
Mofaz is gunning for Livni
Shaul is sure to get much more headway with his plan internally within Kadima. He upstages Livni who's leadership qualities are being weekly challenged within the party, he even tosses in the fact Ehud Barak & President Peres support the initiative. All subtle jabs at Tzipi. Her personal relationship with Barak is frosty at best, and her own plan beyond opposing Netanayhu in everything remains obscured. The strategy of undermining her here is already paying off..
Kadima warms to Mofaz plan for Hamas talks, despite Livni opposition (Haaretz)
Kadima chairwoman Tzipi Livni on Tuesday slammed party rival Shaul Mofaz' plan to open negotiations with Hamas in order to push forth the establishment of a Palestinian state, saying the concept ran contrary to their faction's political platform.
While Livni would prefer to ignore the initiative of her number 2, however, she will not be able to avoid the issue for very long, as Kadima MKs are demanding a serious discussion. [...]
A number of Kadima MKs, some of whom supported Livni in her primary fight against Mofaz, support discussing his proposal. [...]
Not Ready for Prime Time
All in all it doesn't look like Mofaz's plan will gain much traction in the wider Israel arena, it's too far left for the climate, not too mention dreamy in regards to Hamas. But I'm not sure it was designed for that purpose. With Bibi, Lieberman, Barak, Livni all clamoring at the top for the leadership of Israel stakes, it is a bit crowded up there right now.
Mofaz has other things to worry about, he's got to knock Livni out of the Kadima leadership perch before he can play on their turf. His plan looks like the latest in a series of ever more forceful branch shakes.
Link Update: Mofaz taking heat & clarifying his Hamas statements (Jpost)
"I was the one who fought Hamas through the crosshairs of an Apache [assault helicopter], I stood behind the assassinations of [Sheikh Ahmed] Yassin and [Abdel Aziz] Rantisi and did everything I could to halt the suicide-bombers' terror from Judea and Samaria during Operation Defensive Shield, and was in charge of the ongoing hits on top Hamas figures between 2003-2005 in Gaza. Nobody can doubt what I think about Hamas."


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CLEVELAND-- It was six years ago that we began to learn the horror on Imperial Avenue in Cleveland. The bodies of two women were found in a home owned by Anthony Sowell. Eventually nine other bodies were found.
All of the women were remembered Thursday. Doves were released at the site where they hope to build a permanent memorial to all those victims.
They had a statue of an angel; a replica of one they hope to see on the site one day. They're calling the site the Garden of 11 Angels. They're hoping it will be a big part of bringing the community back together.
It's a beautiful design featuring 11 trees-- one for each of the victims-- but all these years later, despite some commitments, fundraising is moving slowly. They're urging more people to get involved.
They have a fund set up: The Imperial Memorial Fund at any Key Bank. They promise to never give up on the hope for that memorial.


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Detecting Cancers
Most cancers are asymptomatic, growing unnoticed and undetected until the tumor has grown large enough to cause identifiable symptoms. And despite advances made in medical imaging technologies, today's technologies are still not sensitive enough to detect small tumors. Current medical imaging methods like X-rays, ultrasound, and MRI are only useful in detecting later stage cancers when the tumor has grown to be tens- or hundreds-of-millions of cells. As a result, conventional cancer treatment does not start until a cancer has grown large and developed defensive mechanisms or has already progressed and spread.
Additionally, current medical imaging methods cannot distinguish between benign tumor growths and malignant cancers. This results in missed cancers, exploratory surgeries or unnecessary treatment, and needless patient anxiety. While newer blood-based testing, such as detection of circulating tumor cells or nucleic acids, may provide earlier identification of the presence of cancer, such blood-based testing will necessitate a complementary technology to locate and stage the disease.
A Huge Impact
Annual global spending on cancer diagnosis in imaging and pathology is $100 Billion. Yet every year, cancer kills more than eight million individuals.
- Although the problem of prostate cancer over-diagnosis and unnecessary treatment is well known, more than a million painful and marginally diagnostic prostate biopsies are performed annually in the US.
- Ovarian cancer is known as a "silent killer" because only 20-25% of cases are diagnosed early, when treatment is most effective.
- More than 500,000 women die from invasive breast cancer each year despite the pervasive use of mammograms for screening.
Billions of dollars each year are wasted, and many lives shattered or lost, because cancer is essentially invisible until it is big enough to cause problems.
MagSense™ technology can change that.
Breast Cancer
Breast cancer is the second leading cause of cancer related deaths in women and the second most common cancer diagnosed in women with approximately 20% of primary tumor breast cancers being identified as HER2-positive. Following diagnosis of the primary tumor, cancer staging is usually undertaken prior to treatment and often includes a lymph node biopsy. The current method of detecting whether there is cancer metastasis in the sentinel lymph node is by extracting the node and having a pathologist examine it – Sentinel Lymph Node Biopsy (SLNB). These procedures put the patient at risk and often result in post-operative side effects due to the removal of the lymph nodes. Replacing the SLNB with a non-invasive tumor specific in vivo detection test will eliminate unneeded surgeries, improve patient lives and reduce overall healthcare costs.
Through our collaboration with the University of New Mexico we are developing a MagSense™ HER2+ Breast Cancer test as an alternative to SLNB as our first commercial product. Additional indications for breast cancer may follow.
Prostate Cancer
Prostate cancer is the second most frequent form of cancer found in men with approximately 1 in 7 men being diagnosed with prostate cancer during their lifetime. Early prostate cancer is largely asymptomatic and blood-based PSA testing is not diagnostic. Only 25% of men with PSA elevated above the 4 mg/ml cutoff are positive for cancer. Digital Rectal Exams (DRE) often are inconclusive. Core needle biopsies are often recommended for men with elevated PSA and/or abnormal DRE with more than 1 million biopsies done in the U.S. alone. Unfortunately, there are a significant number of false negative results with the prostate core biopsy procedure. Since the biopsy procedure is both expensive and painful, replacing the biopsy with a simple in vivo test would be of significant benefit, reducing risk, cost, and pain for the patient.
We are collaborating with Weill Cornell Medical to develop a MagSense™ Prostate Cancer test.
Ovarian Cancer
Only about 20% of ovarian cancers are found at an early stage because ovarian cancer is largely asymptomatic. By the time an ovarian cancer is detected by ultrasound it is usually large in mass (100's of millions of cells) and likely to have metastasized. Testing for CA 125 levels in blood has not proven to be as accurate or as effective at predicting ovarian cancer because other factors/conditions can contribute to elevated CA 125 in the blood. Clinical data suggest that detection of ovarian cancer at an earlier (more localized) stage leads to improved 5-year survival rates (90% for Stage II vs. 39% for Stage III patients).
We are currently working with the MD Anderson Cancer Center to research and develop a MagSense™ Ovarian Cancer test aimed to detect ovarian cancer years earlier than is achieved by today's "watchful waiting" by ultrasound.


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CityScene Columbus April 2015
The Painter's Eye
Featuring Goat Hill by Daniel Garber Read more
Gallery Exhibits
Exhibits you won't want to miss Read more
Local Boy Makes Wood
Woodturning connects Devon Palmer to his past, his family and his community Read more
Mule Me Once
Columbus' connection to the original Moscow Mule is no cock-and-bull story Read more
Dream Team
New Albany planners discuss how they realized their goal Read more
Stream of the Crop
Emerging trends in faucets and fixtures Read more
Decking the Halls
Designer flair is on display during biennial fundraiser Read more
Against the Grain
Homeowners get good results by not going the typical route Read more
Morsels of Merrymaking
Some suggestions for festival season in Columbus and across Ohio Read more
Burn Concern
Wherever you may travel, use good sense about sun exposure Read more
How Does Your Garden Grow?
Interested in making your own flowers and foliage more stunning? Try these tips. Read more
Spring has Sprung
The best gardens in Ohio to see flora this spring Read more
Heavy Rotation
Exploring Ohio's old-fashioned carousels Read more
Higher Education
Keep college visits entertaining by learning about the highlights on campus Read more
Fairfield Facilitator
Barbara Hunzicker is a longtime supporter of the arts in Lancaster Read more
Field of Screams: Game Ready
The Other Kind of Buckeye Football There are fewer pro opportunities for soccer players in the U.S. than for players in the "Big Four" sports. MLS has only 20 teams, compared to 32 in the NFL and 30 e... Read more
Field of Screams
What makes Columbus' soccer scene so much more spirited than other cities'? Read more
A Decade of Dreams
Fundraiser for children's research hospital celebrates its 10th go 'round Read more
Open House(s)
Names and popularity are about all new restaurants have in common Read more
This Time, it's Personal
Rise of personalized fitness illustrated by New Albany's Heit Center Read more


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Hunger knows no seasonRecognizing that God has blessed us to be a blessing, Hope Baptist Church Food Pantry serves as a vehicle to share the overwhelming abundance God has showered on us with those in need in our community. Emergency food is shared with love and respect to those who come for assistance. It is our intention that they receive not only food for their physical hunger, but generous portions of kindness and grace to feed their spiritual and emotional hungers. We believe the words of Jesus that this is one way we can respond directly to God's love for us: "For I was hungry and you gave me something to eat, I was thirsty and you gave me something to drink, I was a stranger and you invited me in." Matthew 25:35.
Food Pantry MinstryAnna Brooks


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We are back!
And this episode, we are back to being #fullyhosted for the first time in a while.
So download to hear the full gang go over everything football as we review Superbowl LII. A bunch of trailers. Of course commercials. The insanity or the brutal honesty of Quincy Jones.
And of course, a whole bunch more.
So download now! And be sure to stay in touch for some news in the coming weeks.
Jeremy B.
A Random A** Host


text: Incorporated on 26 August 2014, Endless Web Solutions LLC was started to provide affordable Web Design, SEO, SEM, and Advertising Campaigns for local businesses. The owner, Bradford Keough, is a recent graduate of Lake-Sumter State College with a CIT Associate in Science Degree. He also is a veteran of OIF. He recognized that a strong work ethic and commitment to getting the job done is needed in order to be successful. By establishing this business, he hopes to make a positive impact with local businesses as well as make use of his entrepreneur spirit. For more information on local impacts, past works, and/or companies we work with, view the Portfolio or Contact Us


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When a tragic or heartbreaking grief event happens in life, it can velcro itself to your heart and memory storage. Some are obvious; others are not.
When you go through a major grief event such as a death, you're much more familiar with the anticipation of sad feelings that will surface because the event has an exact date. Example: death of a loved one, divorce, etc. You know the date is coming up so you can easily label your feelings, grief, and heartache.
Other times, people can feel "blue" around a certain time each year and not be able to pinpoint where the feeling came from or understand why such intense emotions surfaced. A non-death grief event most likely happened, but the date wasn't exactly remembered or written down. Example: a sexual assault while growing up (rape, molestation), a bad breakup, a natural disaster or house fire, discovering you have a major illness, military event, major relationship issues, a traumatizing event, etc.
These events can leave a huge imprint on your spirit, heart, mind, emotions, and even your body's cells.
I'm a big advocate of creating a timeline of grief events that have happened in life and writing them down on paper…or better yet, on a calendar.
While growing up, there were times during the year where I'd feel unexplainably down and discouraged.
I later figured out that during these times, a grief event had happened close to or on the date years before.
At that discovery, I made it a point to be mindful of potential annual grief cycles which greatly helped to overcome them.
So how do you overcome annual grief cycles?
- Make a list of every significant grief event you've been through throughout your life
- Keep a calendar of grief events so you are aware and prepared for them
- Take the time to thoroughly grieve each event so there is minimal unfinished business as much is up to you
- Seek out extra support and encouragement during potential or established grief dates
- It can be helpful to talk to a trusted pastor, counselor, family member, or close friend on the date of an annual grief event
- Pray God grants you the courage, encouragement, healing, and peace you need to get through the tough feelings of your grief event
- After thoroughly taking the time to grieve, make it a priority to have a day of relaxation, rejuvenation, and enjoyment on days of an annual grief cycle (this can take time and hard work to accomplish but is totally worth it)
- Be compassionate to yourself and realize grief recovery takes time
- Allow yourself the gift of grieving in healthy ways in your own time while growing through your grief
Once I understood and was able to anticipate annual grief cycles — and took the time to override annual grief dates with relaxing and enjoyable activities — my anxiety and sadness around those dates was dramatically resolved. It didn't happen overnight, but with every year I chose to override these tough dates of sadness with new memories…good memories…I was freed up from stagnant discouragement and anxiety.
This week, make a list of any significant grief events you've been through, and think of creative ways to override annual grief cycles so you can begin to enjoy life once again.
One of my favorite grief quotes is, "Even though I am grieving, the clock is still ticking, and that's why I keep living…purposefully." ~Kelli Horn
Wishing all of you healing, peace, and great brand new memories as you work through your grief!
Gratitude & blessings,
©2016 by Kim Niles. All rights reserved.
❤If you were encouraged by this post, please feel free to share it to encourage others!
For more encouragement:
❤Making peace with God: http://peacewithgod.net
❤Kim's blog: http://www.griefbites.com
❤Connect on Facebook by "liking" page: http://www.facebook.com/GettingYourBreathBackAfterGrief
❤Getting Your Breath Back After Life Knocks It Out of You (Kim's book): http://www.barnesandnoble.com/mobile/w/getting-your-breath-back-after-life-knocks-it-out-of-you-kbh-niles/1112403330?ean=9781449725617
❤FREE YouVersion reading plans:
1. Grief Bites: Finding Treasure In Hardships: https://www.bible.com/reading-plans/912-grief-bites-finding-treasure-in-hardships
2. Grief Bites: Doubt Revealed: https://www.bible.com/reading-plans/954-grief-bites-doubt-revealed
3. Grief Bites: A New Approach To Growing Through Grief https://www.bible.com/reading-plans/862-grief-bites
4. Grief Bites: Hope For The Holidays: https://www.bible.com/reading-plans/1964-grief-bites-hope-for-the-holidays


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Department of Natural Resources
March 18, 2019
If your leisure-time plans include boating or fishing, recent changes in Michigan's Natural Resources and Environmental Protection Act (NREPA) may affect you. Beginning March 21, watercraft users in the state are required to take steps to prevent the spread of aquatic invasive species. Also, anyone fishing with live or cut bait or practicing catch-and-release fishing will need to take precautions to limit the movement of invasive species and fish diseases.
What boaters need to know
For boaters, amendments to Sec. 41325 of NREPA (Act 451 of 1994), finalized near the close of the 2018 legislative session, affect both motorized and nonmotorized watercraft, trailers and other conveyances used to move watercraft.
In addition to the existing law requiring all aquatic plants be removed from boats and trailers before launching, the changes require the following, prior to transporting any watercraft over land:
This means after trailering boats, and before getting on the road, boaters must pull plugs, drain water and remove plants and debris from all watercraft, trailers and other conveyances. A short video from the Michigan Department of Environmental Quality shows the steps boaters can take to comply with the new law.
What anglers need to know
For anglers, NREPA amendments codify the Michigan DNR's Fisheries Order 245 regarding the release of baitfish, collection and use of baitfish and cut bait, and release of captured fish, specifically:
Whether purchased or collected, unused baitfish should be disposed of on land or in the trash – never in the water. Any baitfish an angler collects may be used only in the waters where it was originally collected.
"It is important to clarify that anglers are allowed to catch and release fish," said Seth Herbst, the DNR's aquatic species and regulatory affairs manager. "Anglers who are catching and releasing fish should only release the fish back into the same water or in a connecting body of water the fish could have reached on its own."
Why it matters
"Many invasive species move from one location to another with the help of human transportation," said Kevin Walters, an aquatic biologist with the DEQ. "Plants like Eurasian watermilfoil or starry stonewort can travel from lake to lake on boats and trailers. Just one plant fragment can start a new population."
Draining boats and cleaning trailers can limit the spread of zebra and quagga mussels, which are common in some inland lakes. A more recent invader, the tiny New Zealand mudsnail, can hitchhike from river to river when mud or debris is left on kayaks, canoes and gear.
Moving fish from one body of water to another can spread fish diseases, like heterosporis (a parasite of yellow perch) and viral hemorrhagic septicemia virus (VHSv), a serious disease that can affect many fish species. Fish diseases also can be spread to new locations when water carrying parasites or infection is transferred via bilges, live wells or ballast tanks.
What you should do
Here are some simple rules of thumb to help boaters and anglers navigate these laws:
And remember when practicing catch-and-release fishing, return the fish to the water where it was caught.
For more information on the new boating and fishing laws, visit the Laws section at Michigan.gov/invasives.
Michigan's Invasive Species Program is cooperatively implemented by the Michigan departments of Agriculture and Rural Development, Environmental Quality, and Natural Resources.
Accompanying photos are available below for download. Suggested captions follow:
Inspection points: New boating laws in Michigan require removing plants and aquatic organisms from trailers and boats and draining water from bilges, live wells and ballast tanks.
Cleaning boat: It just takes a few minutes to look for and remove debris and plants from your boat and trailer. Be sure to pull the plug, too!


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This machine is used to heat rails for stress-free welding. This is especially relevant if the situation prevents the use of tensioning equipment, as well as for bends and level crossings.
- Extension arm H12177.
- The machine can be disassembled in separate parts for transport.
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To the people who are paranoid of having all of their eggs in one basket, you will want to look into getting more than one safe. This is something that is often not talked about simply because most people don't have the funds to fund this sort of thing.
With that being said, having more than one safe can result in protection against fires, burglars and even allow you to have more space to store stuff. It is a win-win, if you have the money. We have an article dedicated to buying a safe that will work out great for your household. You can make two quick purchases using that list.
Documents in one safe, money in the other
As the heading suggests, having more than one safe can allow you to separate important items or assets you have stored away. If you are the victim of a home invasion, it is important to remember, that should the burglar yank your safe from your home, they now have a chance at getting at all of your valuables.
But, what happens if there are two safes in the home? And even better, if one is a brightly colored decoy in a normal spot that burglars regularly check through and the other hidden in a spot in the house that only you know about. The burglar grabs the decoy, normally a cheaper model of safe, and gets away with nothing.
That is one scenario, the other being that you have your valuables and assets divided. Keep your cash all in one safe, or in two safes, and keep your valuable documents all in one safe, or divided between two safes. All of those scenarios work.
In theory it works, but is it really necessary?
At the end of the day, to most people, this theory of having more than one safe in your home can be overkill. For the people who need a little bit extra to feel safe, this is a great idea. It all comes down to how much money you have left over for ideas like this, and whether or not you live in an area that is prone to burglary and theft.
Space is always an issue inside of homes as well. Living in a smaller home can be a bit of a squeeze as it is. If you are living in a small home, you may want to reconsider if you are considering taking action on this idea. Tripping over a safe does not sound like fun to us. Hiding two safes will also be a lot more difficult if you only have a little bit of extra space. Safe in the kitchen cupboard? No thank you.
The last thing we would like to mention, is if you are planning on doing this, make sure you have a good memory. We would recommend having a two different models of safes, and with that you will need to remember two different pass codes on the two different safes.
We would recommend digital safes as you will only need to have the number sequence written down somewhere on a piece of paper. We wouldn't recommend having two keys to two different safes. Simply because like most people, you probably keep all of your keys together. Meaning if you lose one, you lose all of them.
If you have any other ideas regarding this theory, feel free to contact us.


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Bungling bureaucrats and crazy conspiracy theories.
It is looking like the federal government is going to delay their attempt to force Americans to purchase passports in order to visit Canada, Mexico and the Caribbean. This plan of King George is party of his fortress America mind set where he strips Americans of civil liberties on the premise that by attacking his own people he will prevent terrorists from doing so.
But don't assume any of this was done out of a concern for freedom. They are coming. Already these requirements are in place for air travel and the result has been utter chaos. The issuing of passports under the Bush administration is about as efficient as their handling of Katrinia. Disastrous.
People who have filed for passports months ago are still waiting. Money spent on vacations, hotel books, air flights, etc., have gone down the toilet due to the chaos that is imposed on everything George Bush tries to fix. Surprised? Why? After all this is a man who mismanaged every business enterprise he ever touched. Bush is the Peter Principle in action.
That says that an individual is promoted to his level of incompentence. So naturally with someone as incompetent as George Bush he became president of the United States. And, by his actions, dreams of even higher levels of incompetence.
The State Department still is forcing Americans to get their government papers permitting them to travel. They are only delaying aspects of it. Every American still has to have state permission to get on a flight out of the United States. But those who applied months ago and haven't received their permits can now fly out but ONLY if they show the travel Nazis a receipt proving they applied for permission. But even this "relaxation" is temporary with the original new regulations going into effect on October 1.
The real problem was going to hit when the passport requirements to drive into Canada or Mexico came into effect. Land and sea travel traffic is far heavier. If the bumbling bureaucrats can't cope now that regulation will be an even worse disaster.
I've crossed over into both countries numerous times myself. I've never been able to come into the US with less than a two hour wait at the American border. And the way Bush is handling things it would appear that people will need to put aside half their vacation time just trying to get back into their own country -- though it causes me to wonder why they bother coming back.
This is all part of that bait and switch tactic of authoritarianism used by Bush. It's going to make America safe! 9/11 you know. Never mind that not a single one of the men involved in 9/11 crossed the US border from Mexico or Canada. Never mind that every one of them passed through US passport control. Somehow this is supposed to be related. Just trust the Fuhrer.
A similar bait and switch was used for his disastrous war. A small group of men connected with Osama bin Laden committed grotesque criminal acts within the United States. Bin Laden was headquartered in Afghanistan. But somehow, and with some process of convoluted Bush logic, that means the US has to go to war in Iraq. The net result is that Bush more than doubled the number of American dead. Great move moron! And that's only the beginning. He's made an unstable region of the world even less stable. And that bin Laden fellow? No worries, the US is so mired down in the march toward fascism that he's still free.
Personally it wouldn't surprise me one bit to discover bin Laden has been dead for a couple of years. But you need the Bogey Man to scare the children into taking orders. Don't forget 9/11. Shred the Bill of Rights. Don't forget 9/11. End your freedom to travel. 9/11 you know. Just keep saying it over and over and kiss liberty good bye.
One last point about this lunacy, and that is to deal with lunatics on the other side. Just because Bush is a dangerous moron doesn't mean everyone who opposes him has a lick of sense. There are some real daft opponents of Bush.
There is circulating a lot of nonsense from fringe Far Right anti-Bush crazies. Some even oppose Iraq. Their insanity is not due to opposing Bush but due to their delusional obsession with conspiracy theories concocted by people who are neither smart enough nor honest enough to understand reality.
At the top of the list is the absurd rumor that there is an attempt to merge the US, Canada and Mexico into one larger nation -- a North American Union with a common currency, the Amero.
The far Left doesn't have a monopoly on fools.
One hallmark of such a union, such as the European Union, is the ease to cross borders within the Union. But Americans are finding that harder and harder to do.
This passport debacle clearly shows the US is not moving toward a North American Union but is actually moving further and further away from anything remotely resembling one. Of course that is logic and I've yet to meet a conspiracy advocate I thought was being logical. Most just strike me as mentally unbalanced and intellectually challenged.
Most Canadians would rather eat glass than join the United States. And the politicians can't even agree on what to do about the Mexicans who already live in the United States. Then we have THE WALL that is being built to keep Mexicans out, or Americans in, take your pick. And yet the loony fringe is breathlessly telling us that its part of the One World plot by.... Well, just insert your favorite scapegoat there.
Here's a hint. If you hear someone going on about the North American Union, the Amero, the NAFTA Highway, the globalists, the international bankers, etc, then you are dealing with someone whose eleveator doesn't quite reach the top floor. Most of them are harmless so just nod knowingly and look for the nearest exit.
Labels: conspiracy theories, George Bush, North American Union


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|The Heavy Bag Workout designed by Joe Andreula
|Learn about introducing it in your health club
|Registered to Joe Andreula, Hoboken
IF you are a manager of a health club or gym please contact Joe Andreula about incorporating fitness boxing and kickboxing classes in your facility. In addition Joe Andreula can help you design a personal training program using the principle of high intensity training and a cardiovascular program using the principles of high intensity interval training. Nutritional program consulting is included with all programs. Check out www.ckokickboxing.com to get a visual of the fitness kickboxing offered.
|Contact Information
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$ 425.95 + Free Shipping!
Blue Star 19 inch Sand filter system for above ground or in ground pools. Carefree sand systems are designed with the ideal combination of energy efficiency and excellent water clarity. Includes a 2.0sqft Carefree top mount sand filter matched with a 1.5 hp Hi-Flo single speed pump with leaf strainer. Includes base, (2) 1.5 in. x 6 ft. connnector hoses, 6 ft. cord and all the union adapters, hose fittings and hose clamps to connect system to the pool.


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Professor of Biology
Phone (951) 827-5820
E-mail: email@example.com
Ph.D., University of Pennsylvania, 1980
My general interest is in studying the process of evolution by natural selection from an experimental perspective and testing evolutionary theory in natural populations. I primarily work on guppies from the Caribbean Island of Trinidad. Guppies are found in high and low predation environments that differ in the species of predators that guppies co-occur with. This contrast is found repeatedly in different drainages and the different predation regimes are often right next to one another, separated by a waterfall. Guppies from high predation environments experience much higher mortality rates. High mortality is associated with earlier maturity, a higher rate of investment of resources in reproduction, and the production of more and smaller offspring. All of these differences have a genetic basis. Mortality rates can be manipulated by either introducing guppies from high predation localities into sites from which they and their predators had previously been excluded by waterfalls, thus lowering mortality rates, or by introducing predators into low predation sites over barrier waterfalls, thus increasing mortality rates. Such experiments have shown that live histories evolve as predicted by theory and in a fashion that is consistent with the earlier comparative studies They have also shown that evolution by natural selection can be remarkably fast, on the order of four to seven orders of magnitude faster than inferred from the fossil record. I am currently studying the evolution of aging in this same system.
Dr. Reznick participates in IDEA, the UCR Institute for the Development of Educational Applications and serves as the UCR co-Associate Director of NERE, the Network for Experimental Research on Evolution.
Some Representative Publications
- Reznick, D. N., Bryant, M., Roff, D. A., Ghalambor, G. and Ghalambor, D. E. Effects of extrinsic mortality on the evolution of senescence in guppies (Poecilia reticulata). Nature. (in press)
- Reznick, D. N. and C. Ghalambor. Can commercial fishing cause evolution? Answers from guppies. Canadian Journal of Fisheries and Aquatic Sciences. (in press)
- Ghalambor, C. K., D. N. Reznick and J. A. Walker. Constraints on adaptive evolution: The functional tradeoff between reproduction and fast-start swimming performance in the Trinidadian guppy (Poecilia reticulata). American Naturalist 164, 38-50 (2004).
- Ghalambor, C. K., J. A. Walker, and D. N. Reznick. Multi-trait selection, adaptation, and constraints on the evolution of burst swimming performance. Integrative and Comparative Biology 43, 431-438 (2003).
- Reznick, D. N., M. Mateos, and M. S. Springer. Independent origins and rapid evolution of the placenta in the fish genus Poeciliopsis. Science 298, 1018-1020 (2002).
- Reznick, D. N., M. J. Bryant, and F. Bashey. r- and K-selection revisited: The role of density, resources, and environmental fluctuations in life-history evolution. Ecology 83, 1509-1520 (2002).
- Reznick, D. N. and C. Ghalambor. The population ecology of contemporary adaptation: What empirical studies reveal about the conditions that promote adaptive evolution. Genetica 112/113, 183-198 (2002).
- Morey, S and D. Reznick. A comparative analysis of plasticity in larval development in three species of spadefoot toads. Ecology 81, 1736-1749 (2000).
- Reznick, D. N., L. Nunney and A. Tessier. Big houses, big cars, superfleas and the costs of reproduction. Trends in Ecology and Evolution 15, 421-425 (2000).
- Reznick, D. N., Shaw, F. H., Rodd, F. H. & Shaw, R. G. Evaluation of the rate of evolution in natural populations of guppies (Poecilia reticulata). Science 275, 1934-1937 (1997).
- Reznick, D. N. Life history evolution in guppies (Poecilia reticulata): Guppies as a model for studying the evolutionary biology of aging. Experimental Gerontology 32, 245-258 (1997).
- Reznick, D. N., Butler M. J., I., Rodd, F. H. & Ross, P. Life history evolution in guppies (Poecilia reticulata). 6. Differential mortality as a mechanism for natural selection. Evolution 50, 1651-1660 (1996).
- Reznick, D. N., Rodd, F. H. & Cardenas, M. Life-history evolution in guppies (Poecilia reticulata: Poeciliidae). IV. Parallelism in life-history phenotypes. American Naturalist 147, 319-338. (1996).
- Reznick, D. N. & Bryga, H. Life-history evolution in guppies (Poecilia reticulata: Poeciliidae). V. Genetic basis of parallelism in life histories. American Naturalist 147, 339-359 (1996).
- Reznick, D. A., Bryga, H. & Endler, J. A. Experimentally induced life-history evolution in a natural population. Nature 346, 357-359 (1990).
- Reznick, D. N. Life history evolution in guppies. 2. Repeatability of field observations and the effects of season on life histories. Evolution 43, 1285-1297 (1989).
- Reznick, D. N. & Bryga, H. Life-history evolution in guppies. 1. Phenotypic and genotypic changes in an introduction experiment. Evolution 41, 1370-1385 (1987).
- Reznick, D. N. & Endler, J. A. The impact of predation on life history evolution in Trindadian guppies (Poecilia reticulata). Evolution 36, 160-177 (1982).
Recent Teaching
- Biology 105, Evolution
- Biology 161A, Functional Morphology of the Vertebrates
- Biology 216, The Theory of Evolution


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This Partition Tool From EASE Us should do what you need to do. Install, Change to partition size and you should be good to go. I use this program as well as this disk copy program also from EASE US when I upgrade and backup Hard Drives.
Good Luck
Register Hereor login if you are already a member


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Zeppelin joins Spotify
Spotify will announce at a news conference in Manhattan on Wednesday morning that Led Zeppelin — which has so far refused to license its music for streaming — will join its catalog, according to people briefed on the deal who were not authorized to speak publicly about it. NY Times
Sweet. Last year they added Metallica, now Led Zeppelin. Now they only need to add AC/DC and The Beatles (never going to happen) to their portfolio and I can stop paying for iTunes Match.
Spotify has also announced the exclusive availability of the entire Led Zeppelin catalog. The full release schedule is as follows:
- Wednesday, December 11 – "Led Zeppelin" (1969) and "Led Zeppelin II" (1969).
- Thursday, December 12 – "Led Zeppelin III" (1970) and "Untitled fourth album" (1971).
- Friday, December 13 – "Houses Of The Holy" (1973) and "Physical Graffiti" (1975).
- Saturday, December 14 – "Presence" (1976) and "In Through The Out Door" (1979).
- Sunday, December 15 – "The Song Remains The Same" (1976), "Coda" (1982), "BBC Sessions" (1997), "How The West Was Won" (2003), "Mothership" (2007), and "Celebration Day" (2012).


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BACKGROUND IMAGE: iSTOCK/GETTY IMAGES
A beginner's guide to the 2016 VMworld conference in Las Vegas
Your first conference can be overwhelming, especially if it's one as major as VMworld 2016 -- the key to surviving is creating a solid game plan.
VMworld 2016 is a big conference and if it's your first time at a big conference -- especially one in a city as expansive as Las Vegas -- it can be daunting. Here are a few tips covering a wide range of topics, including everything from choosing which sessions to attend to getting the full Las Vegas experience, to help you make the most out of your first VMworld conference.
Look after yourself
The first and perhaps most essential part of enjoying your VMworld conference experience is making sure you take care of yourself. With sessions running from the early hours of the morning well into the night, spread out over the course of five days, VMworld can be exhausting. That's why it's important to treat it as a marathon rather than a sprint.
Opportunities to sleep will be few and far between, so I recommend getting a few good nights of sleep in prior to your flight to ensure you arrive rested. As I said before, Las Vegas is expansive, and you'll be doing a great deal of walking, so be sure to pack a comfortable pair of shoes. I'd even go so far as to recommend bringing two, in case you want to alternate. Personally, I opt for a well-worn pair of Dr. Martens with some fresh insoles for extra comfort.
Food and hydration is also crucial. Las Vegas is situated in the desert and the heat can get intense. You can never drink too much water, especially if you're consuming alcohol. The VMworld conference offers a variety of free snacks, from granola bars to fresh fruit. Take advantage of this by stocking up on snacks and keeping them handy in your bag for moments when your energy is flagging.
Speaking of bags, try to carry the smallest bag you can. The smaller the bag, the less you have to carry, and the less fatigued you'll feel. Ditch your laptop, if you can, in favor of a much lighter phone or tablet. Don't forget to pack a battery pack or cable to keep your electronics charged. It's best to charge up your devices before you leave the hotel in the morning and again before you head out for the evening, but should you run out of juice, there are usually charging stations available at the conference venue.
Make the most out of sessions
It can be tempting to skip out on sessions since they're recorded, but let's be honest here -- you're never going to watch the recordings. It's better to physically attend sessions, but be savvy about which sessions you choose and make sure not to overload your schedule. Certain sessions, like deep dives, are designed for people with two to three years' worth of specialization, while less technical sessions are better suited for beginners or those with a business focus.
When attending a session at the VMworld conference, be sure to ask questions. Some sessions will have Q&A portions, others will not. If your session does not have a Q&A portion but you have a burning question, approach the speaker after the session -- most will be more than happy to elaborate on their topic. If you find yourself attending a session that doesn't live up to your expectations, don't be afraid to leave. Time at VMworld is precious, so don't waste it on a session that isn't valuable to you. If you're uncertain about a session, sit near the back and end of a row and try not to disturb other people as you leave.
While sessions may be the main draw, the VMworld conference has so much more to offer. Try approaching vendors at the Solutions Exchange to learn about new products or strike up a conversation with a community contributor in the Hang Space to discuss a recent article or blog post they published.
It may sound strange, but lines are also a good place to meet people. There are a lot of lines at VMworld, for everything from taxis to registration and sessions to food. Use your time spent standing in line to talk to people around you. I've made quite a few friends just by starting up a conversation while standing in line. You never know when the opportunity to network or learn something new will present itself.
Vegas, baby
Las Vegas is a weird and wonderful place. I come from a small city in a fairly conservative country, so I find Vegas really strange and exciting. There's an endless amount of things to do, so it's best to have a general idea of what major sights and show you want to see before you arrive.
Naturally, you'll want to visit a casino or two, if only to get an appreciation for what Vegas is all about. You don't even have to lay a single bet, as the people watching alone is more than worth it. Just remember that the gaming floor is designed to keep you there as long as possible -- try to resist its siren song, as there is far more to be seen and done.
Vegas is also known for its long-running stage shows. If you aren't interested in attending evening sessions or one the VMworld conference afterparties, consider taking in a magic act, a performance of Cirque du Soleil or a show from performers such as Britney Spears, Billy Idol and Celine Dion.
There's a lot to do off of the Strip. Visit Fremont Street, home to the old Strip and 1970s-era casinos, including the El Dorado Club and Binion's Gambling Hall & Hotel. Or, if you're feeling adventurous, get out of Vegas entirely and take a day trip to the Hoover Dam or the Grand Canyon in Arizona.
As you can see, VMworld 2016 is set to be exciting from both a business and pleasure perspective. With these tips you should not only survive, but also, hopefully, enjoy your first major industry conference.
Next Steps
Check out the latest in VMworld 2016 conference coverage
Take a look at last year's Best of VMworld Awards winners
What were the biggest developments out of VMworld 2015?


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Thanks so much for submitting a report. It has been emailed to the Rum Captain and will be actioned shortly.
Have you found an online vendor selling Longueteau Blanc 40?
Please input the URL directly to the vendor page with the rum for sale and we will automatically show it on RumRatings
Thank-you for your submission. It will appear on the site once verified.
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Visited the Longueteau Distillery while vacationing in Guadeloupe. Hands down the best distillery tour and completely open tasting bar. Longueteau Blanc 40 was priced at EUR 5 per bottle. Nice old school styled bottle and label design. Sweet Rhum Agricole flavors complemented with grass to your nose and palate. Very mild burn at the end. Easily the best Blanc Rhum Agricole I have tried based on well over 400 Rhum Agricole's later. Rhum Agricole lovers can easily add 2 points.


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The past threatens to destroy the good days ahead.
Liz has overcome the emptiness of her husband's death, the hardships of the trip west and even the robbery and murder of her beloved grandfather. Standing at the altar, she feels hope for the first time in many years.
Settling into their new home in Fort Worth, Texas, the cousins begin to build a new life now that grandfather is gone, but their minds are never at rest. Abby initiates the work necessary to start a new school while Liz works in the mercantile. Emma stands firm as a herd of cattle and cowboys come dangerously close, sparking a new venture for Emma-she learns that providing the cowboys with food and shelter, for both them and their horses, can bring extra income into the household. But Emma can't do it alone; she enlists the help of the lighthearted Megan.
When Liz becomes sick the whole town is abuzz . . . as the women gather at the quilting frame relationships grow strong as women work together while facing the hardships and joys of a life on the prairies of Texas.
As the four cousins forge a new family amid the unfamiliar ways of those living on the plains, feel the suffering of loss and the joy of true love found.
Threads of Change
The past threatens to destroy the good days ahead.


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Yo😉 I used to do Sing-Alongs w/ my bari uke @ Memory Care Facilities😊
Yo! Blog Featured Band – The Naughty Corner Ukulele Band
Find out more about your favourite ukulele artists and bands here with Yo! Kulele
The Naughty Corner Ukulele Band
Changing Behaviour?
The Naughty Corner Ukulele Band have just released their new CD!
The Naughty Corner Ukulele Band are a three piece outfit based in Worcester. They are all-singing, all-strumming, toe-tapping Ukulele players with a diverse songbook…and they have a new CD out!
Find out more about what these interesting guys have been getting up to in our exclusive Yo! Kulele interview …..
So the new CD is called Changing Behaviour so how has your behaviour changed?
In many ways especially since our first CD came out a year ago. Our debut was entitled 'Ukulele Fundamentalists' which is what we were I suppose. We had an energy and innocence to playing ukulele which came out through the seven songs we wrote and the five songs we chose to cover. The new CD still offers a mix of originals and well chosen covers but has challenged us to improve both vocally and musically. On a practical level our individual lives have continued to change and evolve with Gez moving to the north of England last year.
Doesn't that make writing and rehearsing difficult?
Yes but it's all about commitment and planning. We communicate regularly and share thoughts and ideas all the time. We plan our dates to write, rehearse and perform and Changing Behaviour is the result of those efforts.
What are you most proud of with the new CD?
We are proud of all of it and each other. We all have busy lives so to come together and create something new feels really special. I suppose we always feel most proud of our original songs. They're like our children that we send out into the world. On the new CD we have given birth to First World Problems, Changing Behaviour, The Girl Upstairs, Love My Hats, Lost for Words and Ukulele Hero (bonus track).
So when did you guys start?
Initially we (Gez, Kevin and David) all met a few years ago when attending Worcester Ukulele Club. We became friends and the band itself formed at the start of 2015 primarily as a busking group to raise money for Kevin to run the London Marathon. However, repeated offers to play gigs, festivals and weddings encouraged us to commit more time to performing. Regular appearances at local venues and on the streets of Worcester have gained us a following locally and on social media.
What kind of venues have you played at so far?
The most high profile events have been the Severn Sounds Festival, WestFest, the Royal Three Counties Show and the Worcester Music Festival. We've done a mixture of pub and wedding gigs across the West Midlands too. I still think somehow we are most at home on the High Street where we started. There's still something fun about interacting with an unpredictable public so up close and personal. There's a freedom to it somehow.
What's next for you three?
The Worcester Music Festival ends our summer engagements, so we will be looking into some options up to Christmas to play our new material out and about. We've already been talking about what CD3 might look like with 'Raising the bar' and 'Collaboration' as our watch words. We will also keep an element of fun in whatever we do as some of our lyrics and videos show. It sure to be an exciting journey wherever it takes us.
You can also find us at:
Facebook : https://www.facebook.com/TNCukuleleband
YouTube: http://www.youtube.com/c/TheNaughtyCornerUkuleleBand
Twitter: @TNC_ukuleleband
Website: www.thenaughtycornerukuleleband.com
Email: firstname.lastname@example.com


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I was excited a few weeks ago to receive an email from a lady who had found my art on Fine Art America. She was interested in having me paint a full sheet (22" X 30") watercolour similar to my painting "Fiesta!"
Well, it has been a while since I did that painting, so I got to work composing and practising. After two failed paintings, (lets call them practice pieces!) I finally got to one I liked. The client likes it too, so it will soon be heading off to Pickering!
Here it is, Fiesta 3:


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An app for creating digitally interactive scavenger hunts to lead the learner on a path of discovery.
Operating System
iOS and Android
Free for personal use
What can it be used for?
You can create a digital timeline of events / places of interest tour, with the use of GPS co-ordinates and pre-placed codes. Excellent for ice-breaking exercises, historical / archaeological sites, or more simply presenting a vision for the future.
Please contact the TEL team at firstname.lastname@example.com to discuss how ActionBound can be used in your learning and teaching.
Apple App Store, Google Play Store


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On Monday, Mary Jo White, Chairman of the Securities and Exchange Commission, addressed a group of directors and senior executives at Sanford University's Twentieth Annual Sanford Director's College. She revealed how the SEC thinks about the important role directors occupy as "gatekeepers" for shareholders, how the SEC views self-reporting or wrongdoing and cooperation in SEC investigations, and how the whistleblower program works.
It seems that the SEC is taking a hardline on the responsibilities of directors. She called directors the "essential gatekeepers upon who investors and the SEC rely." Adding to the stress of the job, the SEC says that "directors play a critically important role in overseeing what your company is doing, and by preventing, detecting, and stopping violations of the federal securities laws at your companies, and responding to any problems that do occur." She made it clear that she believes directors and officers set the "tone at the top" for their entire company. With that said, it is apparent that under Mary Jo White, the SEC will be targeting the top in its investigations. We can expect to see more director and officer indictments with the SEC is setting this "tone at the top".
In her speech, Mary Jo White also gave important guidance on self-reporting and cooperation with SEC. In short, she stated that if a company has uncovered serious wrongdoing, they need to decide whether, how and when to report the matter to the SEC. The first question that needs to be asked is whether what has been discovered constitutes material information that requires public disclosure. If the answer is yes, that fact will also invariably dictate an obvious affirmative answer to broader self-reporting to the SEC.
When it comes to cooperation, White said "there is, of course, cooperation and then there is cooperation, just as there are compliance programs that look great on paper but are not strongly enforced. We know the difference." She made it clear that the SEC wants companies to decide to cooperate early in the investigation, and be decisive when choosing to self-report and cooperate. The SEC expects companies to be clear from the outset that internal investigators will search for misconduct wherever and however high up it occurred.
Finally, Mary Jo White gave the 'companies beware' statement, explaining that with the SEC's new whistleblower program, the SEC is more likely than ever to learn of the misconduct through another channel.
Certainly, Mary Jo White is putting the ball in the court of those at the top: officers and directors. Whether the speech was delivered as a warning or a attempt to strike fear into the hearts of her audience of directors and officers of some of the largest companies in the country; Mary Jo White made it clear that the SEC means business, will look at the leaders to place the blame and will continue to aggressively investigate possible securities violations.
You can read the entire prepared speech here.


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A skin rash is not a specific diagnosis, but rather a broad term that describes an area of skin that is inflamed and oftentimes displays an outbreak of red marks.
Rashes fall into three categories – rashes caused by fungus or bacteria; common, non-infectious rashes; and viral rashes. Some of the most common rashes include eczema, heat rash and poison ivy. Symptoms of skin rashes include:
- Blister development
- Scaling of the skin
- Ulcerated open sores on the skin
- Skin discoloration
- Bumps on the skin
- Itching
A number of different conditions may cause skin rashes to occur in both children and adults, including:
- Eczema, especially in children.
- Contact dermatitis, where the skin reacts to a specific substance.
- Diaper rash
- Stasis dermatitis, associated with swelling and poor circulation.
- Psoriasis
- Nummular eczema, which is associated with extremely dry winter skin.
- Localized viruses
- Hives, extremely itchy raised bumps that develop quickly and are often a sign of an allergy
- Heat rash, due to blocked sweat glands.
Treatment for Rashes
Midwest Dermatology treats skin rashes based on their symptoms, their severity and where they are occurring on the body. Treatments are tailored to your medical history and your lifestyle, and may include:
- Removing the irritant from your environment. For example, changing the cleaning solution you use at home.
- Changing your external environment. For example, avoiding extreme cold or heat.
- Eliminating exposure to a type of bacteria or fungus, like the fungus found in a gym or locker room.
- Soothing the symptoms with non-prescription medicine.
- Anti-itch medicines containing hydrocortisone.
- Moisturizers.
- Oral antihistamines, which can also help with itching.
From the time they first appear, most skin rashes usually go away in a few days. If they do not go away, you should contact Midwest Dermatology to have your rash examined.


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Author: Manri Oosthuizen (Moore Stephens)
An explanation of rebates on foreign
withholding taxes paid in accordance with 6quin of the Income Tax Act 58.
It is a common occurrence in many South
African businesses to transact with customers outside our borders, especially
with customers in the rest of Africa. In most of these transactions, in
particular services such as IT-related and management, tax is withheld by the
customer in the African country. Tax withheld is based on the invoice amount of
the transaction with rates as high as 25 percent.
South African companies are liable for tax
at 28 percent on taxable income from all sources. This may cause an instance
where the company is double taxed on income from foreign sources. Section 6quat
and 6quin of the Income Tax Act 58 of 1962 (Act) makes provision for relief on
tax withheld.
Income from a source outside South Africa
(physical service was rendered outside of South African borders) is dealt with
in terms of the section 6quat rebate and income from a South African source
(physical service is rendered inside of South Africa for the benefit of a
foreign company) is dealt with in terms of the section 6quat (1C) deduction or
section 6quin rebate. SARS have issued a Draft Interpretation Note 18 Issue 3,
which provides a view of SARS's interpretation of sections 6quat and 6quin.
from a foreign source
Section 6quat of the Act contains the
implementation of a rebate mechanism for foreign taxes paid or payable on income
sourced outside of South Africa. This rebate will be applied against tax, not
against income. The South African resident will get a credit against his tax
liability where tax was withheld on qualifying income.
The amount of foreign taxes which qualify
for the section 6quat rebate is limited to the South African tax which would be
payable in respect of the relevant income in a particular year of assessment.
Where foreign taxes withheld exceed the South African tax payable in a
particular year of assessment, the excess may be carried forward for seven
from a South African source
Section 6quin came into effect on 1 January
2012, allowing a rebate for foreign taxes imposed or withheld by a foreign
country on income from a source within South Africa in respect of services
rendered. This rebate will be limited to the lesser of;
The calculation of the section 6quin rebate
is difficult to calculate as it should be calculated on a project-by-project
basis and is based on taxable income. The apportionment of expenses to the
relevant projects is thus very important.
Subsection (3A) was promulgated by the
Finance Minister on 2 July 2013. In terms of this subsection, the taxpayer must
submit a return (form FTW01 and supporting documentation for the foreign tax
withheld) to SARS within 60 days from the date on which the foreign tax was
levied and withheld. Separate forms must be submitted for each project. The
submission of the FTW01-form provides SARS with an opportunity to attempt to
recover the tax from the foreign government.
Where foreign tax paid exceeds the amount
deductible, the excess is forfeited and may not be carried forward to a
subsequent year of assessment.
In instances where the taxpayer cannot
claim any other relief from double taxation, such as the sections 6quat or
6quin rebates, section 6quat (1C) deduction can be claimed.
This deduction allows foreign taxes paid to
be claimed as deductible expenses incurred in the production of income.
Although the deduction provides some relief, the company still effectively
loses 72% of foreign tax paid by applying this method.
The deduction is limited to the amount of
the underlying income giving rise to the foreign tax. Where foreign tax paid
exceeds the amount deductible, the excess is forfeited and may not be carried
forward to a subsequent year of assessment.
The inclusion of section 6quin was a
welcome change to the Act. South African taxpayers transacting with customers
in foreign jurisdictions, should however be aware of the possible tax effects
in respect of withholding taxes on services rendered.
This article first appeared on the November/December edition on Tax Talk.
2020/01/212020 Webinar: Monthly Tax Update - January
2020/02/262020 Budget Review Trilogy - Cape Town
2020/02/272020 Budget Review Trilogy - Durban
2020/02/282020 Budget Review Trilogy - Live Webinar
2018/10/08Interest-free loans to trusts: Proposed amendments, public comments and National Treasury's response
2018/06/27Potential amendments affecting foreign trusts holding shares in foreign companies
2017/11/08TaxTalk Today Newsletter Migration
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.
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