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We think it's important for you to understand how we make money. It's pretty simple, actually. The offers for financial products you see on our platform come from companies who pay us. The money we make helps us give you access to free credit scores and reports and helps us create our other great tools and educational materials.
Compensation may factor into how and where products appear on our platform (and in what order). But since we generally make money when you find an offer you like and get, we try to show you offers we think are a good match for you. That's why we provide features like your Approval Odds and savings estimates.
Of course, the offers on our platform don't represent all financial products out there, but our goal is to show you as many great options as we can.
These offers are no longer available on our site: Journey® Student Rewards from Capital One®, Chase Freedom®
If you're working to build your credit history from scratch, there's no reason to settle for a vanilla credit card.
Here's our take on the best first credit cards and the features that make them worth considering.
- Best rewards for college students: Journey® Student Rewards from Capital One®
- Best secured card: Discover it® Secured Credit Card
- Best rewards card for graduates with good credit: Chase Freedom®
- Best rewards for graduates with limited credit: Capital One® QuicksilverOne® Cash Rewards Credit Card
- Best for minimal fees: Petal Visa Credit Card
- Best international student card: Deserve® Edu Mastercard
Best rewards for college students: Journey® Student Rewards from Capital One®
Here's why: In addition to offering cash back on all of your purchases, Journey® Student Rewards from Capital One® provides college students with extra benefits for practicing good credit habits.5 credit card mistakes students should avoid
You'll earn a base rewards rate of 1% cash back on every purchase you make. For each month that you pay your bill on time, you'll receive 1.25% back instead. What's more, Capital One may increase your credit limit after you've made on-time payments for your first five months.
While the card has a $0 annual fee, its interest rate for purchases, and balance transfers, is relatively high at a variable 26.99% APR. But if you pay off your purchase balance in full each month by the due date, and don't use the card for cash advances or balance transfers, you can avoid paying interest entirely.
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Journey® Student Rewards from Capital One®
From cardholders in the last year
Read our editorial review of the Journey® Student Rewards from Capital One® card to find out if it's right for you.
Best secured card: Discover it® Secured Credit Card
Here's why: Not only does this card skip the annual fee, but it also offers rewards and a chance to get your deposit back before you close the account.
Not many secured credit cards offer cash back, making the Discover it® Secured Credit Card tough to beat. You'll earn 2% cash back at gas stations and restaurants on the first $1,000 in combined purchases each quarter (1% after that), plus 1% cash back on all other purchases.
To sweeten the deal, Discover will match all the cash back you earn during your first year, effectively making your base rewards rate 2% during that time.
While some secured credit cards require you to close your account to get your security deposit back, you may be able to get yours back with the Discover it® Secured Credit Card if you convert to an unsecured card, which can happen as soon as eight months after you open your account.
The card doesn't charge an annual fee and its purchase APR is a variable 25.24%.
Find out more about the Discover it® Secured Credit Card in our editorial review.Learn more: How a secured card can help you build or rebuild credit
Best rewards card for graduates with good credit: Chase Freedom®
Here's why: Chase Freedom® offers a sign-up bonus and the opportunity to start learning how to maximize your credit card rewards.
If you had the chance to build a good credit history while in college, the Chase Freedom® card is a great way to cut your teeth with credit card rewards. You'll start by earning a $150 bonus after you spend $500 in purchases within the first 3 months of opening your account.
But with Chase Freedom®, it's all about the rewards. You'll earn 5% cash back on up to $1,500 in combined purchases in bonus categories every quarter you activate, plus 1% cash back on everything else. Bonus categories in 2018 included gas stations, grocery stores, department stores, ride-share services and more.
This structure can give you the opportunity to maximize your rewards.
If that isn't enough, the card also offers a $0 annual fee. Get more details about the Chase Freedom® card in our full review of the card.
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Chase Freedom®
From cardholders in the last year
Best rewards card for graduates with limited credit: Capital One® QuicksilverOne® Cash Rewards Credit Card
Here's why: If you started building credit in college but your scores aren't yet in the good or excellent ranges, the Capital One® QuicksilverOne® Cash Rewards Credit Card can be a great way to continue building credit while also earning great rewards.
This card is designed for people with average credit, which according to Capital One includes having a limited credit history with no recent defaults.
You'll have a tough time finding many credit cards for fair credit that also have a great rewards program. But with this card, you'll earn 1.5% cash back on every purchase you make, and you may be able to get a higher credit limit after you've made on-time payments during your first five months.
The card charges a $39 annual fee, but you can offset it with cash back by spending at least $2,600 each year. It has a variable APR of 26.74% for both purchases and balance transfers.
Capital One® QuicksilverOne® Cash Rewards Credit Card
From cardholders in the last year
Read more about the card's highlights and how to use it in our full card review.
Best for minimal fees: Petal Visa Credit Card
Here's why: Finding a credit card with no fees is virtually impossible. If that's your ultimate goal though, the Petal Visa Credit Card should be on your radar as a card with minimal fees.
The card doesn't charge any of the typical fees you see with credit cards. And it's possible to get approved for the card with bad credit or no credit scores at all. In addition to a credit check, Petal will review your bank account data to determine your overall financial responsibility and fit for the card.
The card offers credit limits between $500 and $10,000, and charges a variable purchase APR of 14.49% - 25.49%.
If you want to learn more, read our review of the Petal Visa Credit Card.
Petal Visa Credit Card
From cardholders in the last year
Best international student card: Deserve® Edu Mastercard
Here's why: Many credit card issuers require a Social Security number to submit an application. But with the Deserve® Edu Mastercard, you don't need either if you're an international student.
That's not to say U.S. citizens and permanent residents can't apply — but if you are either, you'll need to provide your SSN.
The card also offers some perks. If approved, you'll receive up to $59 in reimbursements for an Amazon Prime Student subscription. And you'll earn 1% cash back on all the purchases you make with the card.
Your credit limit can be as high as $5,000, giving you plenty of room to use your card without worrying about having a high credit utilization, which can hurt your credit scores. The card doesn't charge an annual fee or a foreign transaction fee, and the variable purchase APR is 20.24%.
Deserve® Edu Mastercard
From cardholders in the last year
If you're considering the Deserve® Edu Mastercard, read our full review to learn more.
How we picked these cards
Getting a good credit card when you're young isn't always easy. As we picked our top choices, we considered several factors, including fees, rewards and features designed specifically to help you build credit.
While we listed one secured credit card for its standout features, we mostly focused on unsecured credit cards, so you don't have to worry about coming up with a security deposit. And while we couldn't do much about the high interest rates, remember that you can often avoid paying interest on your purchases by paying your balance on time and in full each month.Learn more: How to avoid interest with a credit card grace period
How to make the most of your first credit card
Getting a massive sign-up bonus, or top-tier rewards and perks, is typically too much to ask of a first credit card. But once you find the right card, take the opportunity to use it to build your credit history, so that you can get approved for better cards in the future.
Specifically, always pay your bill on time to establish a positive payment history, and keep your balance low relative to your credit limit.
Also, read your card's benefits guide to get to know what types of perks you get beyond what you see in the advertising. For example, your card may offer complimentary rental car insurance or some protections for the things you buy with the card.
If you take the time to research what your card has to offer, it'll help you squeeze as much value out of it as possible.


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Monday, September 9, 2019
Lesson From The Tax Court: Transfer Of Partnership Shares Changes Interest Deduction
Tax law is full of lessons where taxpayers exalt form over substance, then get caught. Last week's lesson---where a charity in name was a business in substance---was one of those. We can think of those as "dog bites man" lessons, because they are common.
This week's lesson is more of the "man bites dog" variety. In William C. Lipnick and Dale A. Lipnick v. Commissioner, 153 T.C. No. 1 (Aug. 28, 2019) (Judge Lauber), it was the IRS that relied on form and the taxpayer who argued substance. Mr. Lipnick had received real estate partnership shares from his Dad by gift and bequest. The partnership passed through interest expenses on real estate loans. Mr. and Ms. Lipnick deducted those expenses on their Schedule E. The IRS insisted the Lipnicks treat the expenses as investment interest (deducted on Schedule A) because Dad had so treated them. In his usual no-nonsense clear and direct style, Judge Lauber explains why the IRS position was incorrect: its reasons were formalist and ignored how the substance of the interest payments had changed once the partnership shares passed from father to son. Details below the fold.
Law: Interest Deductions
I teach only the very basics of §163. It's tricky section. If readers think of a better way I can introduce it in an intro tax course I would love to hear about it.
Most sections of the Tax Code start with a single general rule, but I teach §163 as having two different general rules. The first one is for corporate taxpayers. You find that one in §163(a) and it permits deductions for any expense paid or incurred on debt. The second general rule is for taxpayers other than corporations. As to those taxpayers §163(h)(1) and (2) combine to give a general rule that disallows deductions for "any interest allowable as a deduction...other than" one of the six categories listed in 163(h)(2).
Thus, I teach students to think of §163 as creating buckets of permitted deductions. Section 163(a) creates a single bucket for corporations. Section §163(h)(2) creates six different buckets for non-corporate taxpayers. Once you identify your bucket, then the rest of §163 gives details about the scope and limits on the bucket you find yourself in. Yes, I know that oversimplifies the section, but since I am focusing students on individual income taxation, I think it's a reasonable approach.
Today's lesson involves a non-corporate taxpayer. The two buckets relevant to today's lesson are the §163(h)(2)(A) bucket for interest payments attributable to a non-corporate taxpayer's trade or business and the §163(h)(2)(B) bucket for "any investment interest."
To decide what bucket a particular interest payment falls into, Treas. Reg. 1.163-8T(a)(3) sets up a general tracing regime whereby "interest expense on a debt is allocated in the same manner as the debt to which such interest expense relates is allocated." For example, if a taxpayer uses debt proceeds to make an investment expenditure, that is an investment loan and the resulting interest payments fall into the §163(h)(2)(B) bucket of investment interest. But if the debt proceeds are used in the taxpayer's trade or business then the interest expenses fall into the §163(h)(2)(A) bucket of trade or business interest.
Three legal wrinkles also apply to today's lesson. First, the IRS uses a substance-over-form approach to apply the general tracing concept contained in Treas. Reg. 1.163-8T to partnership distributions. In Notice 89-35 (guidance that came out about 2 years after the temp reg), the IRS decided that if a partnership incurs debt and then simply distributes debt proceeds to the partners, it would apply the tracing rules to each partner's use of the debt proceeds. Thus, a partner who received an allocation of a partnership's debt proceeds and then used those proceeds to buy investments would be eligible to bucket future partnership allocations of interest payments as investment interest. If the partner used the proceeds to buy a yacht, then future allocations of interest payments would be a non-deductible personal expense.... unless the yacht was used in a trade or business. But remember: Yachts are pigs.
The second wrinkle has to do with how the taxpayer accounts for the discharge from non-recourse debt when the taxpayer sells or disposes of property encumbered by non-recourse debt. In the seminal case of Commissioner v. Tufts, 461 U.S. 300 (1983), the Supreme Court held that a taxpayer had to report as amount realized the loan balance of a non-recourse loan, even when the fair market value of the property disposed of was less than the non-recourse loan balance. The Court there said, "when the obligation is cancelled, the [taxpayer] is relieved of his responsibility to repay the sum he originally received and thus realizes value to that extent..." The idea in Tufts forms part of the regulatory treatment of how taxpayers must account for discharge of non-recourse indebetedness when they sell or otherwise dispose of property encumbered by that kind of debt. Treas. Reg. 1001-2(a)(1).
For a fuller explanation, see my 2018 lesson The Phantom of the Tax Code.
The third wrinkle is the interplay of §163 with §62. Some buckets 'o interest deductions are allowed above the line and others are allowed below the line. Specifically, deductions for interest allocable to a trade or business can be taken above the line, either on Schedule C or E. §62(a)(1), (4). But investment interest must be taken below the line, as an itemized deduction, albeit not one subject to a 2% floor (§67(b)(1)) and, hence, not one sucked into oblivion by the §67(g) vortex.
That is basically the fight in today's case: whether the taxpayer properly took interest expense deductions above the line. The IRS said no. Judge Lauber said yes.
Mr. Lipnick's dad was a partner in some big-deal partnerships in the Washington D.C. area that owned and operated rental real estate. In 2009 three of those partnerships borrowed money and distributed the loan proceeds to the partners, with over $22 million going to Dad. The loans were non-recourse. Dad used those proceeds to buy investments. Each year thereafter the partnership distributed the interest payments on the loans to the partners. Each year Dad properly obeyed the tracing rules and deducted the interest on Schedule A as an itemized deduction, following the rules for deduction of investment interest.
Dad also owned interest in one other, smaller, real estate partnership. This smaller partnership did the same drill. It borrowed money (non-recourse) and distributed the proceeds to Dad. Dad invested the money. Dad then deducted the resulting partnership interest passed through on Schedule A.
In 2011 Dad gifted half of his ownership interests in the three big partnerships to Mr. Lipnick. The transfer did not make Mr. Lipnick personally liable on the partnership loans. Following the rule in Tufts and in Treas.Reg. 1.1001-2, Dad properly reported the amount of the non-recourse liabilities attributable to the transferred partnership interest as an "amount realized" on the gift. Accordingly, Dad reported and paid tax on a significant amount of capital gain on his 2011 return.
In 2013 Dad died and left most of his interest in the small partnership to Mr. Lipnick.
For 2013 and 2014 Mr. Lipnick received Schedule K-1's that reported his share of the partnerships' interest expenses. Mr. Lipnick treated the interest as related to the business of the partnerships in owning and renting real estate and, therefore, fully deductible on Schedule E against the income distributed by the partnerships.
The IRS audited and disallowed the deductions on Schedule E. The IRS said that because the original loan proceeds had been used to buy investments and because Mr. Lipnick stepped into the shoes of his father for both the inter vivos gift and the bequest, Mr. Lipnick should have treated the interest payments as "investment interest" and taken deductions on Schedule A.
That was bad news for Mr. Lipnick because §163(d) allows a deduction for investment interest only to the extent that a taxpayer has net investment income. In 2013 and 2014 Mr. and Mrs. Lipnick had no net investment income.
So the Lipnicks really wanted the Schedule E deduction. They petitioned the Tax Court to get it.
Lesson: The Son is Not The Dad
Judge Lauber says that the IRS elevated form over substance by focusing on the original use of the loan proceeds and disregarding the subsequent events. Although the loans were still on the books of the partnerships, using that formality to characterize Mr. Lipnick's share of the resulting interest expense as investment interest had "no support...in the statute, the regulations or the decided cases," Judge Lauber declared.
Judge Lauber said the proper way to analyze these facts is to remember the son is not the dad. The partnership tracing rules in Notice 89-35 focus on the use of the distributed loan proceeds by the taxpayer, not by the partnership. So even though the partnership remained the same, the taxpayers were different. Unlike Dad, Mr. Lipnick "did not receive, directly or indirectly, any portion of the debt-financed distributions that the partnerships made to [Dad].... Nor did [Mr. Lipnick] use distributions from those partnerships to make investment expenditures." (citations and internal quotes omitted).
Judge Lauber pointed out that Treas. Reg. 1.163-8T (c)(3)(ii) says when a taxpayer acquires property in part by assuming debt, then "the debt is treated for purposes of this section as if the taxpayer used an amount of the debt proceeds equal to the balance of the debt outstanding...to make an expenditure for such property." In other words, the regulations tell us to treat the non-recourse debt associated with the purchased property as acquisition debt, or a cost (at least so long as none of the debt proceeds are distributed to the buyer).
As applied to partnership interest, Judge Lauber tells us that Notice 89-95 applies that rule to acquisitions of partnership interests. It "refers to this scenario as debt-financed acquisition, as opposed to a debt-financed distribution." In other words, Judge Lauber says, "it seems obvious that [Mr. Lipnick] would have no investment interest if he had acquired his ownership interests in the four partnerships from a third party for cash."
The fact that Mr. Lipnick acquired the property by gift and bequest and not by purchase did not matter. Either way, the relationship between the taxpayer and loan changed: the transferee did not have the same relationship to the partnership loan as the transferor because no part of the loan proceeds were distributed to the transferee. Notice that whether property is disposed of by gift or sale also makes no difference to the rules governing how the taxpayer disposing of the property must report gain. Either way, Dad had to report getting rid of the non-recourse debt as an amount realized, resulting in a capital gain. Treas. Reg. 1.1002-2(b). Similarly, Judge Lauber found that whether Mr. Lipnick acquired the partnership interest by purchase or gift, the resulting change in ownership changed the substance of the relationship between the taxpayer and loan such that Mr. Lipnick was entitled to treat the partnership interest payments differently than had Dad. As to Mr. Lipnick, the non-recourse debt that the partnership continued to service was allocable to the real estate assets held by the partnerships, the assets that secured the loans. It was simply not traceable to any investments made by Mr. Lipnick.
Thus, we have another substance over form lesson, only this time with a result adverse to the IRS.
Bryan Camp is the George H. Mahon Professor of Law at Texas Tech University School of Law.

subset: commoncrawl


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Wash, Wax and Polish four. Dragging a motorbike is hard and it is part of actuality. Many individuals which have been in a incorrect place may be towed. However, big … Read MoreRead More


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Not because it didn't repeat the shutout victory over the Indianapolis Colts four days ago, but because of its repeated inability to stop running back Derrick Henry in a one-sided Titans victory.
I think they do a really, really good job on the back end of playing complementary coverages where it's hard to recognize exactly what you're getting all the time.
While I thought Taylor worthy of the Hall at some point, I didn't expect him to make it in his first year of eligibility.
Not in this case.
Since 1997, the Jones family has dedicated the Cowboys' annual Thanksgiving Day halftime performance as a national showcase to kick off The Salvation Army's iconic Red Kettle Campaign.
He's even caught the attention of his head coach.
This was a nice rebound performance after allowing five runs in his last start.
I got to know guys like Gavin Escobar, learn a different meaning of working really hard, and getting grit about you.
The Jaguars last March signed two of the league's top unrestricted free agents – defensive end Calais Campbell and cornerback A.J.
Morgan Means made 13 free throws and a 3-pointer for 16 points, and Myles Carter tossed in 12 points.
It was a far cry from its 125 loss Monday at Charlotte.
If they keep three quarterbacks for the reasons stated above, there goes another spot.
He's advanced for his age, and he has some physical traits that we like.
Beal averages ; Wizards lose 50th, 116 to Celtics By HOWARD FENDRICH WASHINGTON Bradley Beal 's Washington Wizards were irrelevant long ago this season.
Collberg, the 23-year-old Swede, has yet to skate in the NHL.
The Cavaliers, who lost to the Hornets 126 on Nov.
All awesome.
There's never a dull moment when the Boston Bruins and Toronto Maple Leafs go head-to-head, and that proved to be the case yet again Saturday.
In this week's episode, we talk about Ryan Poehling's debut, just how much the Canadiens exceeded our predictions, and the future of women's hockey.
Mitchell Robinson 22.
U17 World Cup.
It's a foregone conclusion the Giants won't exercise the option before the Feb.
https://www.interzem.com selected Mattheos in the third round of the 2017 draft.
I would like to see the Jaguars select a quarterback in the Top 10 next month.
Therefore, I did not.
Marrone quickly added that there are times when a player is so good that straying from the measurables can get you a great player.
and he finished nine behind Jordan Spieth.
With the assets Edmonton already had in place, there was every reason to believe the potential for building a championship club with long-term sustainability was a very real possibility.
A question posed to Jaguars quarterback Cody Kessler following yet another offense-challenged loss Sunday had what by now is an obvious answer.
Often it's the lads you don't expect that spring to life on the biggest occasion of them all.
Timmy Hill 36.
She replied Blake.
DeRozan is much better at getting to the rim than his reputation as a mid-range savant would lead most to believe.
I own that one, the goaltender said.
Any commercial use or distribution without the express written consent of AP is strictly prohibited.
Irving pulled down seven rebounds and had five assists, accumulating a plus-minus of +13 in his 23 of playing time.
Like many young men in our nation's inner cities, I foolishly viewed the selling of illegal narcotics as a quick and easy way out of poverty, Flood said.
Jay has been sidelined since last month because of a strained right hip that has caused pain in the groin area.
Some are already declaring him a bust after two U20 seasons https://www.thomasverfaille.com the AHL while others are preaching patience with his https://www.julietaarango.com The 26-year-old now has seven home runs and 30 RBI this season to go along https://www.WholesaleJerseyChinaFootball.com a strong .866 OPS, as he's been a key utility player for the and a strong fantasy producer when he's been in the lineup.
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If the Jaguars had Philadelphia Eagles quarterback Nick Foles and drafted Metcalf, teams could no longer put eight defenders in the box to stop running back Leonard Fournette.
With time ticking on 2018, we look back on the Gaelic football year that was, and pick out the top 10 moments we've witnessed in the last 12 months.
Powell has seen training camp and preseason action with the Memphis Grizzlies, Indiana Pacers, and Orlando Magic since finishing his career at Texas Tech.
And Saban specifically called out one former player as an example of someone who could have benefitted from staying in Tuscaloosa for one more season.
Skinner's deal goes through the end of the 2018 season at $6 million annually.
It wasn't like he was dipping his wings in ranch dressing.
remained away from the team for Sunday's game against the Lakers.


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suematsu necesitaba un nuevo diseño de logotipo y tarjeta de visita y lanzó un concurso de diseño en 99designs.
Un ganador ha sido elegido entre 141 diseños de 52 diseñadores freelance.
■Business type
architectural design office
■Design style/Services
design and supervision ( residential, renovation, interior design)
■Customer segment
A wide range of people who are interested in the additional value through creative design, especially residential and commercial buildings
I'd like to explore the following colors:
Light neutrals: Purity, balance and sophistication.
Blues: Knowledge, trust, calm and honesty.
Let designers make suggestions:
■Image I want for a logo
I like simple design.
I would like a logo design that makes our clients feel something new and exciting is happening.
■I hope people to recognize of us by the logo without 'sngDesign'.
Because I want to use it only, like a icon case by case.
■About our design
There are three field of specialization in the architecture, building design, structure engineering, and infrastructure engineering(electrical engineering, mechanical engineering, water engineering)
Because the engineering skill is essential factor in the architectural design to us, we provide two integrated design services, architectural and engineering design.
Our approach
From the start, our process begins with perspective of engineer, so that our design is like no other firm, such as a building without a column , a house consisting of only roof.
We can say "An engineer became a designer!" that's the reason why we are distinct from other firms.
■Please take a look at our works
■"sng" stands for Space, Nature, Gravity. (and my name is ShiNGo. ^^;)
We design for clients, and bring engineering skills to creative design with Space, Nature, Gravity.
■About the letter of Logo
"sngDesign", is all small letters except for the letter "D" in the log and there is not blank between them.
We contribute to society through creative design that produce additional value.
■reference(google search for 'structure architecture' image.)
architecture : https://goo.gl/OO3qCe
structure : https://goo.gl/5RlFX6
architecture and structure : https://goo.gl/7Q5cQr


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Stay on target
There are any number of factors that can contribute to a negative restaurant review: poor service, crummy food, your own foul mood—and bad weather.
An Ohio State University study of 32 Florida restaurants found that customers tended to leave more unfavorable comments on days it was raining or uncomfortably hot.
"Restaurants can't control the weather, but it may affect how customers review them," study co-author Milos Bujisic, assistant professor of hospitality management at Ohio State, said in a statement.
Results, published in the Journal of Hospitality and Tourism Research, showed the odds of patrons leaving negative comments were 2.9 times higher on rainy days.
"Restaurant managers may see more than the usual bad reviews on certain days," Bujisic said. "And it may have nothing to do with the service or the quality of the food."
As part of their study, researchers examined the comment cards left at more than two dozen Florida locations of the same national fast food chain.
They rated judgements on a five-point scale—from 1 (very negative) to 5 (very positive)—and examined weather data for each site on the corresponding days.
Fourteen variables were examined, but only three appear related to customer comments: rain, temperature, and barometric pressure (the latter often linked to higher daytime temps).
Two more online studies conducted in other parts of the US offered additional insight into exactly how weather affected customer evaluations.
In one, 158 people who visited a restaurant within the last 24 hours were asked to describe the weather, their own mood, and whether they would recommend the joint to others.
Unsurprisingly, those who categorized the weather as more pleasant also rated their mood more positively. Better moods—and not the weather itself—were linked to positive word=of-mouth.
The other specifically targeted folks living in the midwest, northeast, and northwest regions of the country, where weather is variable over the year.
More than 100 participants reported on their dining habits over seven days in pleasant or unpleasant conditions, then answered questions about their mood that day, and whether they would give a good review.
You can guess what the results were.
And while weather may not be the most important factor in how customers reviewed their dining experience, it can not be ignored, according to study co-author Vanja Bogicevic, a visiting assistant professor of hospitality management at Ohio State.
"It may be a small factor, but it is something that managers should pay attention to," she said.
Don't forget, though, that bad weather can affect not only the mood of customers, but of the wait staff, too.
"A rainy day may put employees in a bad mood and that will affect their service," Bujisic noted. "Managers need to explain that to their employees and work to keep them motivated.
"Think about creative strategies to make customers happy," he said. "Maybe offer a free drink or play more upbeat music."
I know I'd feel better on a dreary day if I had a complimentary cocktail in my hand and Meghan Trainor on the speakers.
More on Geek.com:


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Does a barking dog have you frustrated, irritated and losing sleep? There is no need to go to extreme measures to stop it. I promise. Depending on your particular situation, we have a tool to help. I say "tool" for a reason; it's not simply another word to keep my writing interesting :)
Our products are not a quick fix or one that you can turn on and the dog magically stops barking with a single use. It's a way to train the dog to stop barking, so it takes your involvement.
When people call us, we ask a few standard questions that you can answer now.
- Is the barking dog yours? Or is it a neighbor's dog? There are more options for your dog: BarkWise™ collars, Dog Silencer® or OnGuard™. For a neighbor's dog, you will most likely use the Dog Silencer only.
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DIY Turkey Meatball TreatsGive your dog a healthy treat to enjoy alongside you and your family this holiday season!!


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I haven't had a chance to work on any minis lately, but I have been thinking a lot about the Tuscan farmhouse I'd like to create some day. While in Italy last fall, we stayed in a lovely farmhouse near Greve in Chianti, which has inspired me to plan for a future miniature project. I love the stone facades, clay tile roofs and wooden shutters of the farmhouses in the region. The colors and textures are in perfect harmony with their surroundings.
Here are some of the photos that I snapped for future reference. Notice how the cat was patient with this obsessed tourist!
I hope you enjoy this bit of Tuscan inspiration! Click on the photos to see them larger.
Continuing work on the mail wagon. Many of the pictures in this post show the parts after painting since I was on a deadline and had little time to take pr...


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Here are 3 powerful and useful Methods about Huawei Backup. Read the article and you can know how to backup Huawei phone to computer and how to restore Huawei phone. Huawei Backup Software, Huawei Backup HiSuite and Drag & Drop are the helpers for you.
Nowadays, more and more people have a Huawei phone. With this situation, we introduce 3 powerful methods about Huawei Backup for user. And maybe you will ask, why should we backup? First of all, it is known that people live in a developing fast society. We need to work fast and study fast. However, it often makes some mistakes in the situation. For example, it is really possible for you to lose your important information in your phone or you want to restore the lost data.
In other situation, you also need to backup your Huawei phone. For instance, sometimes you have no choice but to reset your phone or when you bought a new cell phone, so your data of the phone have to be deleted. Then backup will give you a hand in time.
Therefore, backup is a nice behavior for everyone. There is no avoidance to backup files from one phone to another or to your computer. The following ways can achieve your goals in ease. you can use the app to prevent your data to miss.
If you don't want to miss your important information like contacts, the movies you plan to watch, the files you need to send suddenly, you should learn to backup. We should be aware of that backup is a advantage in modern society. Certainly,almost all the people presume a convenient, comfortable and easy living way. We are also eager to have a simple and perfect app to help us. Therefore, Huawei Backup Software -- Samsung Messages Backup is your best choice.
Huawei Backup Software has many practical functions that you can operate it easily. Please get them in details.
- First, it can backup your Huawei phone with 1 click, and you can select the files that you want to backup. You can backup Huawei phone on Mac or Windows.
- Second, it can restore your data to your phone with 1 click or selectively, so you can get back your lost data.
- Third, it can transfer your files from your Huawei phone to PC, or from PC to phone.
- Fourth, handle your files such as videos, messages, contacts, call history and so on. For example, you can add, delete, refresh and edit the files.
- Fifth, previewing your information on the computer is its feature. You can send and receive the massages.
Powerfully, Huawei Backup Software can adapt nearly all kinds of the versions of Huawei phone. For example, it can works in Huawei Mate X/Mate 20/Mate 10 Pro/Mate 10/Mate 9, Huawei Honor 10/9/8/7, Huawei V20/V10/, HuaweiP20/P10, Huawei G9 Plus/G9/, Huawei nova 2s/nova and etc. In addition, Huawei Backup Software can be suitable for other brands of Android phones, such as Xiaomi, Samsung, OPPO, Vivo, LG,etc.
Step 1. Install and Access Huawei Backup Software
- After downloading the app and installing on your computer, please link your phone to the computer with USB cable and enable USB debugging. You can finish it in the Settings of your phone.
- Then, the app will detect your phone, during the process, please make the app get the permission. So you can click "ALLOW" icon.
- If your phone connect to your PC successfully, you will see "Device Ready" on the interface as below.
Step 2. Scan Your Phone and Choose Super Toolkit and Backup
In this step, the app will scan your phone at first, then you can get a list on the left of the interface which contains your files. Please click "Super Toolkit" on the top of the list. Next, click "Backup" icon.
Step 3. Backup your Huawei Phone with 1 Click
After clicking "Backup", you will preview the chart on the right. Huawei Backup Software will tick out all the files automatically. Please choose a location on your PC to backup the data. Then , tap on "Backup" at the bottom of the chart, and you will finish immediately.
Notice: Maybe how to transfer Samsung to computer with WiFi will be useful for you.
If you don't need to backup all the files on your phone to Mac/PC, Huawei Backup Software can get your requirement smartly, too. Please follow the simple steps here.
Step 1. Link Your Phone to PC with USB Cable
Please make your phone and PC connected with USB cable. Access Huawei Backup Software and achieve "Device Ready" as above.
Step 2. Get the Content and Select the Files
When you get the content on the main interface, you can view the files on the computer. Therefore, you can select the files that you want to backup, such as apps, contacts, SMS, music, photos and so on.
Step 3. Export Your Data from Phone to PC
When you finish selection, you can click "Export" button on the top of the list. Finally, your data will be transferred to the PC.
The problem on how to restore Huawei phone is concerned by many people. If you plan to restore your Huawei phone, this part will help you a lot.
Step 1. Launch Huawei Backup Software and Connection
In the section, you can follow the step as above and you will connect your Huawei phone to PC.
Step 2. Get the Content and Click "Super Toolkit"
After connection, You can see the content of your phone on the computer, please choose Super Toolkit on the top right of the interface.
Step 3. Choose Restore and Get Done
In this interface, you can see "Restore" on the right under "Essentials", please click it. Then it will pop up a window, you can select the files which you want to restore. After that, tap on "Restore" icon in the bottom of the window.
Huawei Hisuite is a practical tool about backup and restoration. It is a official app that is produced by Huawei. It can manage your messages, contacts, pictures, videos and so on.
Step 1. Download and Install Huawei Backup HiSuite
You can download the app in advance and install it on your computer. Please remember, this software support Windows only.
Step 2. Connect Phone and PC via HDB/USB Cable
In this step, you will have two ways to connect your Huawei phone to PC.
(1) The first one, you can turn on HDB on your Huawei device.
- Go to Settings on your phone, then touch "Advanced Settings".
- Find "Security" in it, and turn on "Allow HiSuite to use HDB". Then the phone can connect PC via HDB.
(2) The second way, you can use USB cable to connect your phone to computer. Please enable USB debugging on your Huawei phone.
Step 3. Click "Backup" and Select the Data
After linking, please click "Back Up" icon in the bottom of the main interface.
Step 4. Selection for the Data
After that, it will appear a data backup page, you can choose the types of data that you have backuped before, like pictures, music, and so on. Finishing selecting, touch "Back Up".
Step 5. Set a Password or Skip
When you click "Back Up", the app will prompt you to set a password, and you can set one then click "Next". If you don't need a password, you can click "Skip" in the page. Next, the app will finish the backup.
Drag and Drop is the simplest way to backup your Huawei phone. In this way, you need to prepare a USB cable. Then get the process in details.
Step 1. Connect Your Huawei Phone to PC
Connect your Huawei device to PC with USB cable in advance. Please enable USB debugging mode on your Huawei phone.
Step 2. Detect Your Huawei Phone
Your PC will detect your Huawei phone and then your phone will become an internal driver.
Step 3. Open the Device of Your Phone on the Computer
Click "My PC", you can see your Huawei phone's database here. Double click and you can enter it. And you can see your all folders here.
Step 4. Preview and Choose the Files
Please preview your files in these folders, then choose your desired files. At last, you can copy them to your computer directly.
Backup becomes more and more important in our daily life, which require a better and better software to match our requirement. Therefore, Huawei Backup Software -- Samsung Messages Backup is a better choice for us for its developed technique. This app keep advanced in order to be more convenient for every one.
And we offer three ways for you, so choose one to backup your phone. If you have opinion or suggestion, please write down it in the comment section. That will be valuable and helpful for us, thank you so much.
Related Articles
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Overwhelm the decor of your home with our offered Brass Square Roman Shield. Having an elegant finish, this shield is made from the finest quality brass and other allied materials, which makes it highly attractive and sturdy. It can be a perfect addition to any nautical collection. Depicting the shield used by Roman warriors, this shield is highly acknowledged for its outstanding look. Owing to its artistic design, it is perfect to be used as a display piece in living and drawing room. Further, you can use this Brass Square Roman Shield as a gift to be presented to your loved ones.
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NAUTICAL MART INC. All Rights Reserved.(Terms of Use)
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Alberta Gos Hopewell Township Alberta Gos, 73, of Hopewell Twp., died Thursday, May 2, 2019. Born January 1, 1946, in Sewickley, a daughter of the late Andrew P. and Ann V. (Baronitis) Ordons. She was retired from the American Bridge Co. and member of Good Samaritan Church, Ambridge. Surviving are her husband, John Gos; two sisters-in-law, Barbara Ordons, Gilroy Calif. and Barbara Brasko, McCandless Twp.; three nieces, Elizabeth Castaneda and Jennifer Farrington, both of Gilroy, Calif. and Tracey Zech, McCandless Twp.; two nephews, Glenn Ordons, Campbell, Calif. and Jack Joyce, Fort Collins, Colo.; In addition to her parents she was preceded in death by a brother, Andrew Ordons. Friends will be received on Monday, May 6, 2019, from 4 to 8 p.m. at BOHN-MATICH FUNERAL & CREMATION SERVICES, INC., 1099 Maplewood Ave., Ambridge, where a service will be held on Tuesday, at 9:30 a.m., followed by a Mass of Christian burial at 10 a.m. in Good Samaritan Church. Interment will follow at Good Samaritan Cemetery.
To send flowers to Alberta's family, please visit our floral section.


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I hate the University of Michigan -- so this story makes me very happy.
What was supposed to be a tuneup turned into a stunner: Appalachian State 34, No. 5 Michigan 32. Julian Rauch's 24-yard field goal with 26 seconds left put the Mountaineers ahead of the Wolverines and Corey Lynch's blocked field goal in the final seconds sealed one of college football's biggest upsets.
The two-time defending champions from former Division I-AA were ahead of the nation's winningest program 28-14 late in the second quarter, then their storybook afternoon seemed to unravel late in the fourth quarter.
Mike Hart's 54-yard run put the Wolverines aheadfor the first time since early in the second quarterwith 4:36 left.
One snap after the go-ahead touchdown, Brandent Englemon intercepted an errant pass, but the Wolverines couldn't capitalize and had their first of two field goals blocked.
Appalachian State drove 69 yards without a timeout in 1:11 to set up the go-ahead kick, but it still wasn't over.
Chad Henne threw a 46-yard pass to Mario Manningham, giving Michigan the ball at Appalachian State's 20 with 6 seconds left.
Lynch blocked the kick and returned it to the other end of the field as the final seconds ticked off, and his teammates rushed across the field to pile on Lynch as the coaching staff and cheerleaders jumped with joy.
Appalachian State has won 15 straight games, the longest streak in the nation.
Hurrah for the Mountaineers!
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Benson Gets Another All-Gender Bathroom
A gender-inclusive bathroom has been newly installed on the third floor of Benson
A gender-inclusive bathroom has been newly installed on the third floor of Benson
There are many reasons that one would love living in London. The city is full
Recently, someone told one of my best friends that they were surprised we were so
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When you ask your older friends and classmates about their experiences abroad, you'll hear crazy
While already antsy about embarking on my journey to London for the semester, my flight
About a week ago, I found myself at a birthday party for a friend of
While studying in France this past summer, I was determined to put my French skills
When Clairo released her debut album Immunity in August, it had been exactly two years
If you have logged onto any form of social media in the past few months,
As Winston-Salem grows, it has become easier to break out of the Wake Forest bubble
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Senior Alec Jessar is overflowing with passion. Whether talking about a piece of francophone literature
Senior Caroline Gardner leaves her apartment by 7 a.m. every morning, and not because she
With a sign reading "End WFU's White Supremacy" centered in the background, students took to
When I opened up my phone to a photo of Paris's Notre Dame Cathedral billowing
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At the April 8 faculty meeting, the administration presented their response to the four anti-racism
After a close race resulted in a runoff for Student Government President, junior Mellie Mesfin
Wake Forward, a group of self-described progressive faculty, are currently awaiting the administration's response to
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After studying art in college, Preservation Librarian Craig Fansler has been able to use his
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"Motown Disco Divas!" Dinner Show
Relics Restaurant & Roadhouse, 3235 W Highway 89A , Sedona, AZ 86336
THE DYNAMITE DIVAS ARE BACK! (Scroll down for Ticketing)
"Get Ready" for a "Heatwave" of great 60s Motown and 70s Disco hits that will leave you "So Excited" that you'll be "Dancing in the Street"! The Dynamite Divas - Shondra Jepperson, Jeanie Carroll and Susannah Martin - are beloved for their powerhouse performances, rich vocal harmonies & highly entertaining shows. For One-Night Only, these three super-singers present "Motown Disco Divas!", in costume and style, with big hits by Aretha Franklin, the Temptations, Martha & the Vandellas, Pointers Sisters, Donna Summer, ABBA and much more!
DINNER BUFFET: 5:30-7PM. (Dinner Seating at 5:30, 6:00 or 6:30PM Only. Please indicate on online Reservation Form)
SHOWTIME: "Motown Disco Divas!" Show 7:30-8:50PM
(Click Below for Ticketing Page and 'Dinner&Show' Reservations Form.)
Held at Relics Restaurant and its beautiful showroom, ticket options include- 'DINNER & SHOW' or 'SHOW-ONLY'
TICKETS: DINNER & SHOW Tix -$65 Adv./$75 Door (if avail - Box Office Opens-6PM). Includes Buffet, non-alcoholic Drinks, Show, Tax & Gratuity.
SHOW-ONLY Tix- $40 Adv./$50 Door. Includes Show + 2 Drinks from well list of wine, cocktails & non-alc. drinks. (Price incl. Tax & Gratuity). Reserved Show-Only seats are at back tables in the Showroom.
All Tickets purchased Online (by 5PM, Fri. 11/22/19) get Reserved Seating and are $10 less than Door Tickets. BUY TIX EARLY FOR THE BEST SHOW SEATS!
DINNER RESERVATIONS: at 5:30PM, 6:00PM and 6:30PM only. Dinner Seating is at private tables in Dining Rooms. Guests will be re-seated for Show.
SHOWROOM SEATING: All Tix purchased online have Reserved Seating. Showroom seating is at long, community-style tables. Seats are assigned in order of ticketing date (with the exception of Sponsors, who get front tables and Show-Only Tix holders-who will have reserved seating at back tables.)
DRINKS: There is NO bar service in the Showroom. Guests may procure drinks from their dining room server prior to the show, or from Main Bar.
BUFFET MENU (Vegan available upon request- see below): Chicken Florentine, Green Salad, Bread/Butter, Veggie side, Pasta marinara w/ Parmesan (on side), Irish Mashed Potatoes, Fruit Compote w/ Coconut Sauce. Also tea, coffee & lemonade. Tax & Gratuity is included in 'Dinner&Show' ticket price.
VEGAN OPTION: 5:30pm Seating Only - Special Asian Veggie stir-fry w/ rice & salad. (Must request in advance)
We'd like to say a Big Thank You to our DYNAMITE DIVAS SPONSORS - Michelle & Gerry Snyder, Sedona Medi-Spa & Wellness, Terrie Frankel & Fred Shinn, and Steve Lee, whose generous support has helped make this show possible!!


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Just found an interview I did last year for Friday Weekly, a Kathmandu based magazine, whilst I was based in Nepal. Thanks to Leah Olson for writing it. "I'm spoiled here," ultra-runner Moire O'Sullivan says. For O'Sullivan, mountain ranges are not simply panoramas to be admired from a distance. They are not just picturesque photography … Continue reading Interview with Friday Weekly Magazine, Kathmandu
Tag: Kathmandu
Straightened out by Sotai Massage
One of the major, major advantages of living in Asia is that you can get a really good massage practically for free. And I was really fortunate to find a place in Kathmandu that, for 15 Euro, would massage the life out of me for 90 minutes. A friend introduced me to the 'Sotai and … Continue reading Straightened out by Sotai Massage
Mountain Running Holiday Day 5 to 7: Langtang Village to Kathmandu City
So having spent 3 days up and around Langtang Valley, it was time to run back home. I had originally thought it'd be nice to do a circuit, go south and cross Kangja La at 5130 metres. But anyone I spoke to said I was crazy. The route is only for expedition camping and not … Continue reading Mountain Running Holiday Day 5 to 7: Langtang Village to Kathmandu City
Avoiding Leeches and Mines between Champadevi and Pulchoki
For a while, Richard's been wondering about what a race taking in the 4 highest peaks in the Kathmandu Valley would look like: Shivapuri, Jamacho, Champadevi and Pulchoki. I've been up each one of these individually. However how you get between these peaks is not as obvious as it may seem. Separating the mountains are … Continue reading Avoiding Leeches and Mines between Champadevi and Pulchoki
Finding a Place to do Terrible Tempo Training
I've not been looking forward to the start of September. Because on my training calendar, September marks the start of my tempo training runs. After 4 months of lovely long slow runs, all of sudden, I'm meant to add some speed to the fat cushion of endurance I've gradually built up all this time. Speed … Continue reading Finding a Place to do Terrible Tempo Training
The Joys of Jamacho Peak and Nagarjun Forest
"Where do you want to run this weekend?" Roger and Richard asked. I didn't mind. Just as long as there were mountains involved and absolutely no leeches, I was up for running anywhere. In the end, we all agreed to head to Jamacho peak, just west of Kathmandu city. At 2095 metres altitude, it's the … Continue reading The Joys of Jamacho Peak and Nagarjun Forest
The Attack of the Leeches
23 Leech Bites. That's how many I had after a fraught morning's adventure in one of Kathmandu Valley's woods. I had gone looking for a trail to bring the Hash runners along, in the area just off Champadevi Ridge. There was a small trail through the forest that went up and over the hill into … Continue reading The Attack of the Leeches


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Buy Tickets
This Year's Fair
December 22, 2018
At times, the small picture is not relatable to individuals who do not struggle with the direct effects of instability in areas such as food security. However, it is important to stay connected to these issues. The history of global food security in combination with th...
December 12, 2018
The smallest, and some of the most amazing volunteers who aided in the construction of the community garden were the sweet-spirited children who came to lend a hand. Some staff and volunteers have admitted that they did not expect much from the children who came wrappe...
December 3, 2018
As we build a community of caring and sharing, a wide volunteer group consisted of faith-based volunteer efforts. This group builds into Feeding Laramie Valley's reinstatement of service as a tool for engaging with solutions from community expertise and as a means for...
November 27, 2018
As volunteers respond to requests for aid in the construction of the Kiwanis Park community garden, the face of this project and community have grown with their service. Each group of volunteers has offered new perspectives on the value of service to food equality, the...
November 19, 2018
My name is Carly Burton and I am an English major at the University of Wyoming. In the image accompanying this blog, you will see both myself and my amazing husband this past Halloween.
We have only been a part of the Laramie community for two years now, but unli...
November 13, 2018
With three years of the annual Higher Ground Fair having come and gone, it's still hard to fully comprehend its uniqueness and the complexity involved in bringing together such a mix of interests and means for celebrating the tradition and innovation that abounds in th...
May 18, 2016


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2019 Summer Day Camp June 24 - August 9
7-one-week sessions
Registration begins on Monday, April 22, 2019 and is done on a first-come first-served basis with a waiting list beginning after 90 children have registered.
This year's fee is $80. per child per week. Discounted fees for more than one child per family. $70. a week for second child, $60. a week for third child and $50. a week for more than 4 children.
Parents must complete all registration forms and pay a NON-REFUNDABLE deposit of at least two weeks of camp at the time of registration. All weekly balances must be paid in FULL prior to attending that week. Campers will not be accepted into a week with an unpaid balance. NO EXCEPTIONS!
Please note - all field trips will require additional fees.
Registration Forms can be picked up at the center between 9am – 5:00pm or downloaded below.
Summer Camp meets Monday - Friday from 8:30am to 3:00pm and is open to any boy or girl entering grades K-8 in the fall of 2019. Cold breakfast and lunch are provided every day. (unless noted) All campers will receive a camp shirt and must be worn on all field trip.
Extended Day is available only for campers with working parents. The Extended Day Program meets from 3:05-5:00pm. There is an additional cost of $25 per week, per child. A snack is provided.
Campers will participate in a structured rotating schedule that will consists of Arts n Crafts, Computers, Game Room, Gym, Math/Science Performing Arts, Team Building and Literacy/Reading. Campers will also enjoy fun field trips and special events.
Our Counselors are chosen on the basis of experience, specific skills, and commitment to our philosophies.
Must be creative, enthusiastic and have limitless energy.
Must be able to follow directions, schedules, be organized and interact well with other counselors, supervisors, parents and children.
Must be 16 years of age or older
This is a training experience designed for youth who have completed 8th grade and are under the age of sixteen. C.I.T's will receive training and hands-on experience. Interested candidates can apply by submitting the form below.


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We called, but you weren't there. What do I say?
The kids starving, and me what could I pay?
Then ready War, ready always with flesh,
kept these alive, and now you do protest?
I'll take the curse, but you'll not sully those
who knew not what they ate, nor did suppose.
So run me through or run me in but know
if you unveil my crime then something I will show:
Your own darkness brought to the light by me.
Buy my silence; your silence is the fee.


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I can't believe high school was 12 years ago for me! Still feels like it was yesterday. Maybe it's time to live up to my age. (haha)..
Anyhow, as much as I love hazy photos chasing the beautiful sun and light, it's always refreshing to return to where photography all began – Crisp, natural, and clean colors and what better than for a senior session. I prefer Senior sessions to remain clean and colored as it represents a huge milestone in one's life of which we will always look back and remember.


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BEST VIEWED LARGER (Click on image)
Another semi-surreal outpost along California's sparse and seemingly endless Interstate 5. Fog overnight … a place to rest the head … early morning fast food comfort … and on the road again.
As is (untouched image).
1,029 views – 4 October 2014.
MOST VIEWED IMAGES of all works by Bruce Dickson.


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Christmas vacation starts tomorrow! No school for two weeks 🙂
I know I'm looking forward to some relaxation, visiting with friends and family, eating good food, and skiing. Stacey, Sam, and I are heading to B.C. to go skiing for a week in Fernie! Bring on the powder 🙂
What are your plans? What do you want to do during your break? What types of things does your family do for Christmas? Are you going away to visit? Tell us what your plans are.


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We are the 1st and Largest Network of Librarians in India with 27000+ Members
good Morning Sir , Dear sir is there any job of Asst. Librarian/Library Asst. plese inform me . presently i am working at ghaziabad but i am intrested working at Greater Noida. my ph. no. is 8010206078 thanking you.


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0 Park Drive
Build your dream home on this lot in Frazier Park with amazing views. The county park is across the street and the Library a block away. All this is accessed from a paved road. Per the seller, a water meter has been purchased and installed which the water company is in the process of confirming. Frazier Park is centrally located, less than and hour from Bakersfield, Santa Clarita Valley and Lancaster.
|List Price
|Lot Size
|4300 sf+-
|Frazier Park


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A big reason why college football is so popular is because of the excitement, intensity, and energy the stadium atmosphere brings, but not every school has an elite stadium. Here are the six worst football stadiums among teams in Power 5 conferences:
5) Wake Forest Demon Deacons
BB&T Field is actually the smallest stadium in the ACC with a capacity of 31,500, but fans usually fill it up. A bunch of upgrades have improved the fan experience, but it doesn't compare to other big time schools.
4) Northwestern Wildcats
Ryan Field is has the capacity to hold 47,130 fans, but much less then that usually show up on Saturdays. They design of the stadium gives every fan a great view of the game, but the atmosphere is one of the least festive in the country.
3) Kansas Jayhawks
Memorial Stadium can hold more than 50,000 people, but the track circling the field and small attendance give off a high school feel.
2) Washington State Cougars
Martin Stadium only has a capacity of 32,248, making it the smallest in the Pac-12. It has a very metallic feel that doesn't make it very comfortable, and the team hasn't given fans much to cheer about lately.
1) Duke Blue Devils
Wallace Wade Stadium can hold just under 34,000 people, but Duke usually struggles to fill it halfway. Attendance under head coach David Cutcliffe has increased, but it's not uncommon for opposing fans to outnumber Blue Devil fans.Back to the NCAA Newsfeed


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The Qur'an Conflicts With the Bible
I've been reading Unveiling Islam by Ergun Mehmet Caner and Emir Fethi Caner. The brothers who wrote the book grew up Muslim and accepted Christ in their late teen years. Here are some of the teachings in the Qur'an they mention that directly contradict the Bible:
- Pharoah's wife adopted Moses (surah 28:9)
- The Trinity includes The Father, the Mother (Mary) and the Son (surah 5:116)
- Abraham presented Ishmael as a sacrifice (surah 37:100-11)
- Saul led Gideon's army (surah 2:249)
- Jesus was not crucified (surah 4:157)
The last one is probably the most important. The Jews boast in surah 4:157, "'We killed Christ Jesus the son of Mary, the Apostle of Allah', -but they killed him not, nor crucified him, but so it was made to appear to them." Obviously, discrediting the death and resurrection of Jesus makes all the difference.
I find it interesting that the Qur'an mentions Jewish and Christian history, but changes some important facts. Jesus did not claim to be "the Apostle of Allah," but the Son of God. How can the Qur'an make this claim? When witnessing to Muslims, we must keep this teaching of the Qur'an in mind.


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The Human Rights Center (HRC) at Beirut Arab University organized its Seventh Exhibition of NGOs at Beirut campus under the title of "United Nations Sustainable Development Goals for the 2030 Agenda and Environment Preservation" in the presence of Minister of Environment Fadi Jreissati represented by Mrs. Anna Shaderfian.
HRC Specialist Ms. Salam Zahran opened the exhibition, stressing the fact that "this exhibition is an opportunity to introduce students to human rights issues with the participation of 47 associations and organizations concerned with all that aims to give the individuals their rights to contribute to the development of society at all levels."
BAU Secretary General and HRC Director Dr. Omar Houri stated that "this exhibition in its seventh edition has become an annual tradition for our students to meet with civil society organizations, the unknown soldiers in our country, keep abreast of their progress, discuss social affairs and harness these efforts to serve sustainable development. "
In his speech, BAU President and Chairman of the HRC Board of Directors Prof. Amr Galal El-Adawi indicated that, since its establishment in 2009, the Center has played a major role at the university, Lebanese and regional levels through its relationship with local and international organizations. BAU has also committed itself to achieving the 17 UN objectives both at the levels of research and education at the various faculties. BAU also seeks to achieve sustainable development through the application of the concept of community service which is a key component of its current strategy. El-Adawi, also, thanked the participating associations and organisations for their participation in this exposition.
Afterwards, the attendees toured the booths of the participating associations. On the sidelines of the exhibition, a student discussion session was held which tackled the current environmental challenges and the most important initiatives to solve them. Dr. Safaa Baydoun, Director of Research Center for Environment and Development at BAU Bekaa Campus participated in the session, presenting the most important BAU projects and initiatives within the environmental and sustainable development framework. Ms. Zeina Karameh, representing The Arab Thought Foundation, introduced the Short Story Competition, which was launched by the Foundation as part of the "Arab21" Project aimed at high school students to write texts in Arabic on the importance of sustainable environment and the risks resulting from its neglect. President of Beam of Environment Association (BEA) Engineer Salim Khalife presented the solid waste crisis, its risks and treatment. The session concluded with a speech by Ms. Anna Shaderfian, representing the Ministry of Environment, in which she presented the most important environmental strategies adopted by the Ministry and the existing initiatives to reduce the environment crisis in Lebanon.
The exhibition hosted 47 associations from various fields (environmental, social, health, educational and developmental). The distribution of the associations' tasks in this exhibition was determined according to the objectives that serve sustainable development.


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Justices to decide if FHA allows disparate impact suits
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Research and testing institutes as well as regional standards and testing laboratories under the Department of Science and Technology (DOST) are now better equipped to handle requests for research, testing and validation services from manufacturers, researchers and students.
From 2007 to 2011, the DOST allocated P365 million for the upgrade and renovation of its seven research and development institutes (RDIs) to address the need for safe, accurate and cost-effective testing services in the food, metals, furniture, textile, cosmetics and other industry sectors.
The research institutes that were upgraded include Food and Nutrition Research Institute (FNRI), Forest Products Research and Development Institute (FPRDI), Philippine Textile Research Institute (PTRI), Philippine Nuclear Research Institute (PNRI), Industrial Technology and Development Institute (ITDI), Advanced Science and Technology Institute (ASTI) and Metals Industry Research and Development Center (MIRDC).
Additionally, the DOST allocated P156 million to upgrade the facilities and expand the scope of services of its 14 Regional Standards and Testing Laboratories (RSTLs) by building capacity on specialized tests, enhancing manpower capability, and providing appropriate safety equipment and support to laboratory wastes treatment.
Dr. Amelia P. Guevara, Executive Director of DOST's Philippine Council for Industry, Energy and Emerging Technology Research and Development (PCIEERD) and Officer-In-Charge of the Office of the DOST Undersecretary for Research and Development, said that the upgrade would enable the country's laboratories to respond quickly and efficiently to clients who are pressured to comply with market and regulatory requirements.
"With the renovated and improved facilities, tests that were previously done overseas could now be conducted in the country. This will enable the Philippines to save hundreds of thousands, if not millions of pesos by utilizing local skills and resources," said Dr. Guevara.
As the country's lead agency in research and development (R&D) for the industry, energy and emerging technology sectors, DOST-PCIEERD monitored the projects on the upgrading and renovation of laboratories and facilities that were funded under the DOST's Grants-in-Aid program.
Renovated facilities, improved capabilities & increased testing services
Because of the upgrade, the RDIs and RSTLs can now offer more R&D, testing and validation services.
DOST-FPRDI, for instance, enhanced its service on property testing of composites, papers, wood and furniture, while DOST-ITDI now has the capability to conduct nanoparticle size and heavy metals analyses at parts-per-billion level. DOST-MIRDC upgraded its design, engineering, prototyping, metalworking and fabrication capabilities.
Meanwhile, DOST-PNRI enhanced its capabilities for radioactivity analysis of food, and DOST-PTRI enhanced its capabilities on dyeing, color matching and finishing services.
DOST-FNRI upgraded its food processing, nutrient bio-availability and bio-chemical assessment laboratories. DOST-ASTI enhanced the capabilities of its Grid Laboratory on high performance computing service for running numerical weather models and bio-informatics programs.
On the other hand, the RSTLs offer new testing services to address the needs of the priority industries in the regions.
Servicing more clients, generating bigger income
From 2004 to 2006, the seven DOST research institutes served an average of 8,328 clients a year for R&D, processing and testing services. "With the upgrading of the RDIs, the number of clients served grew to an average of 28,249 per year – an increase of 239%," said Dr. Mario V. Capanzana, who is currently the Director of DOST-FNRI and is responsible for overseeing the implementation of the project on RDI upgrading.
According to DOST Region IX Director Brenda L. Nazareth-Manzano, the 14 RSTLs generated a total of P62.5 million from test fees between 2007 and 2011, and that the number of tests conducted by RSTLs saw an average increase of 14%.
Dir. Nazareth-Manzano said that the project also provided the needed additional manpower that enabled the RSTLs to cope with the increasing testing demand of its customers. Dir. Nazareth-Manzano heads the project on RSTL upgrading.
The project on upgrading RDIs is part of the DOST's program "Establishment, Implementation and Maintenance of Management Systems in all RDIs and Regional Offices," which aims to upgrade the facilities of DOST laboratories to support their R&D, processing and S&T services. Aside from upgrading research and testing facilities, the program aims to establish, implement and maintain laboratory and quality management systems in all DOST RDIs and Regional Offices.
On the other hand, funding support for RSTL upgrading was made possible through the project "Rationalized Upgrading of the DOST Regional Standards and Testing Laboratories." (Margarette T. Maceda, RITTD-PCIEERD)
The new CNC lathe machine of DOST-MIRDC will help boost the institute's design, engineering, prototyping, metalworking and fabrication capabilities.
DOST-PNRI upgraded its Cobalt 60 Facility to provide extended storage transport system for irradiated and unirradiated products.
The Furniture Testing Center of DOST-FPRDI is equipped with modern furniture testing machines, including a horizontal fatigue and stability test machine (shown in the photo) that evaluates the strength, durability and stability of tables when horizontal force is applied continuously.
The R&D Laboratory of DOST-PTRI houses a ring spinning frame that can manufacture various types of yarns, specifically indigenous fibers blended with polyester or cotton for use in the production of Philippine tropical fabrics.
For more information:
Dr. Virginia G. Novenario-Enriquez
Chief, Research Information and Technology Transfer Division
Philippine Council for Industry, Energy and Emerging Technology
Research and Development
Tel: (632) 837.2071-82 local 2102/2109
Fax: (632) 837.3168/ 837.6154


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Article date: 1989/6/12
PubMed ID: 2568159
Journal name: Brain research (ISSN: 0006-8993)
The effect of cholinergic basal forebrain lesions on immunoreactivity to somatostatin (SOM-i) and neuropeptide-Y (NPY-i) was investigated in the rat parietal cortex, 16-18 months after multiple bilateral ibotenic acid injections in the nucleus basalis complex. As a result of the lesion, the cholinergic fiber density in the cortex decreased by 66% with a concurrent increase in SOM-i fibers by more than 50% and a 124% increase in NPY-i fiber innervation. The neuropeptidergic sprouting response on cholinergic denervation does not match the concurrent cholinergic and peptidergic decline in Alzheimer's disease and as such does not support the cholinergic lesion alone as an animal model for this neurodegenerative disorder.
Author List: Gaykema R P, Compaan J C, Nyakas C, Horvath E, Luiten P G
Publication Types: Journal Article
Substances mentioned in the article: Neuropeptide Y; Ibotenic Acid; Somatostatin;
Mesh terms: Animals; Basal Ganglia/drug effects; Cerebral Cortex/cytology; Cholinergic Fibers/physiology; Ibotenic Acid; Male; Neuropeptide Y/metabolism; Rats; Rats, Inbred Strains; Somatostatin/metabolism;