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Ever since 1963, the year it first issued shares in New York, Japanese electronics giant NEC Corp. has proudly reported its financial results according to U.S. generally accepted accounting principles. The $42 billion (in revenues) maker of computers, monitors, and semiconductors was so steeped in U.S. GAAP, in fact, that its Tokyo-based finance staff had little knowledge of Japanese accounting standards.
Then, in 2006, NEC's auditors from Shin Nihon Ernst & Young began questioning how the company had recognized revenue for contracts that included multiple items such as hardware, software, maintenance, and support services. At issue was the company's approach to a one-two regulatory punch: SOP 97-2, which governs how companies that sell software recognize the revenue; and VSOE, or vendor-specific objective evidence, a method for determining the individual value of each item within a contract in order to recognize partial revenue before the entire contract is fulfilled.
Apparently unable to make a case for VSOE, NEC was faced with the prospect of restating its revenues for the previous six years. To avoid that chore, it raced into the arms of Japanese GAAP, which, unfortunately, only served to introduce new errors and force a separate restatement. This past September, after requesting multiple extensions from Nasdaq, NEC finally admitted defeat and said that the "complexities" involved in restating its results in U.S. GAAP made the exercise "not practicable." With sincere apologies to investors everywhere, NEC said its financial statements from 2000 to 2006 were now unreliable, and that it would accept delisting in New York.
NEC's saga illustrates how thorny revenue recognition for companies selling software has become under U.S. GAAP. But help is on the way. On the heels of allowing foreign issuers to file using international financial reporting standards with no reconciliation to U.S. GAAP, the Securities and Exchange Commission is now considering whether to allow U.S. companies to do the same (see "Help on the Horizon" at the end of this article). The Financial Accounting Standards Board, meanwhile, is due to release two new revenue-recognition models for comment next quarter, both of which would make valuation within multielement bundles much easier.
For the moment, though, U.S.-based companies are stuck with a system that causes plenty of "pain and agony," in the words of one CFO. Revenue-recognition problems, namely with VSOE, are probably the leading cause of restatements among software companies, says Jeffrey Szafran, managing director at Huron Consulting Group. Comverse Technology subsidiaries Verint Systems and Ulticom Inc., as well as other companies, have announced in recent months that they will restate results due to problems with VSOE. And as products from cars to medical devices rely more heavily on software, other industries are feeling the pain. Most telecommunications companies, for example, need to apply SOP 97-2, "since contracts almost always combine hardware and software now," says Hasan Imam, a telecom analyst for Thomas Weisel.
Paying for Past Sins
Ten years ago, a growing clamor about software companies trying to pretty themselves up by recognizing revenue ahead of delivery led the American Institute of Certified Public Accountants (or more precisely, the Accounting Standards Executive Committee of the AICPA) to replace SOP 91-1 with SOP 97-2, which was later amended by SOP 98-9. These rules say that when software and other items are bundled together in a contract, a company cannot recognize any of the revenue from the contract until the last item has been delivered — unless it can prove the separate value of each item. For example, if a company sells a software license with installation services and 12 months of maintenance, it must either defer all that revenue for 12 months or recognize it proportionately over the 12 months, depending on the particular circumstances, unless it can establish the independent values of the undelivered items.
In practice, these rules constrain the ways companies sell their products, chew up a lot of management time, and put off some investors. "There's a huge investment in time and effort" to stay compliant with VSOE, including vetting every sales contract for pricing conformity, says Epicor Software CFO Michael Piraino. Secure Computing Corp. CFO Tim Steinkopf adds, "VSOE is in the top handful of worries as we deal with the investment community. A lot of funds say, 'If I have to think hard about something, I'm not even going to look at it.'"
The Variable Bell Curve
Part of the problem is the absence of an official way to establish the fair values of products within a contract. Many turn to the bell-curve approach. Typically, that means that at least 80 percent of sales prices should fall within 15 percent of the median price, says Tony Sondhi, author of the Revenue Recognition Guide 2008 and a member of FASB's Emerging Issues Task Force.
But that rule of thumb is open to judgment. Some CFOs are more conservative, but in different ways. At E-commerce hosting and software provider ATG, CFO Julie Bradley considers her range of deviation from the median to be 10 percent. At Secure Computing, Steinkopf sticks with the 15 percent band, but applies it to 85 percent of sales. "We know that some of the firms quote that 80 percent within 15 percent rule, but we try not to treat that as a bright line," says Mark Barrysmith, a professional accounting fellow in the SEC's Office of the Chief Accountant. "The goal is to demonstrate consistent pricing practices."
Another difficulty with the bell curve is that it requires a track record of sales, making the accounting treatment of new and newly acquired products challenging. It also implies firms must sell each product individually to get the sales data they need, which isn't always appealing to customers.
The alternative is the so-called stated-renewal approach, in which companies use the renewal price for services stated in the contract as a basis for value. Some take issue with this approach because it generally applies only to post-contract services and not to items like warranties. Also, stated prices may differ from the actual prices, leading back to the need for bell-curve evidence. "I think the stated-renewal method could get you into trouble," says Sondhi. Nonetheless, many companies continue to use it, in part because it's easier.
Then, of course, every auditor — even within the same firm — has his or her own way of approaching the problem. Epicor's Piraino says he was forced to restate three years' worth of financial statements in 2006 when Deloitte assigned him a new audit partner. Before the auditor rotation, Epicor had applied whatever discount it gave to customers equally to the software and maintenance parts of its revenue. Upon an exhaustive review of renewal data, prompted by the new partner, Piraino discovered that maintenance garnered a higher price when sold separately through renewal. Accordingly, it should have been discounted less heavily in the original recording of the sales, which means more revenue should have been deferred.
Hence the restatement, which consumed almost 10,000 person-hours. And the hard work didn't end there. Notes Piraino, "Now that it's over, we have to maintain these curves," analyzing 100 or so on a quarterly basis.
The Stock-Price Effect
Restatements to account for VSOE issues usually affect only the timing of revenues, not the overall amount. In Epicor's case, current revenues for three years were reduced by less than one percent in any given year. Merge Healthcare, which restated for VSOE and other issues in 2006, recorded a difference of less than $1 million, or one percent of total revenues, due to VSOE. Nevertheless, investors don't like it. "It has been my experience with VSOE that the impact to the stock can be much worse than the real impact to the company," says George Hill, an analyst with Leerink Swann & Co. who covers Merge. "It can be an ugly process." Merge saw its stock drop about 40 percent when it announced the restatement.
Acquisition Blues
Even for companies that have VSOE, an acquisition or a change in business model can create the need to change the revenue-recognition model. "One of the most common scenarios is that customers ask for different configurations of products than they did initially, and then you may not have VSOE any more," says Sondhi. Giving customers concessions to make up for poor service doesn't help. "If it happens once, OK, but when it starts to happen with some degree of frequency, it raises questions about fair value," says Huron Consulting's Szafran.
In 2006, when E-commerce platform provider ATG acquired eStara, then a privately held maker of "click-to-call" customer-service software, CFO Bradley knew she would have to give up VSOE on some contracts if she wanted her sales team to package the new software with existing products. eStara tended to use customized pricing, which "does not work with VSOE," Bradley notes, and so it would negate the VSOE model for any contract to which it was added. That pointed toward splitting up all the revenue from the sale equally over the life of the contract even when the bulk of the items were delivered upfront. As a result, ATG went from being profitable to running at a loss for at least four quarters.
Breaking the news to Wall Street was painful. "It was a very dark day," says Bradley, recalling her announcement last February that ATG would begin deferring about 50 percent of its revenue thanks to eStara. Although it meant that the firm expected revenues over time to increase, ATG's stock dropped about 20 percent in the days surrounding that announcement. Eventually, she says, analysts understood, and the stock has doubled from its nadir as ATG's cash flow from operations quadrupled between the third quarter of 2006 and the third quarter of 2007. (The company still shows a GAAP loss.)
Avoiding VSOE is not really an option, unless the company doesn't mind lumpy revenue and unbridled suspicion from investors. "The question we always get is, 'Every company has to deal with VSOE. Why are you different?'" says Airvana CFO Jeff Glidden. He's become practiced at the answer since his company went public last spring and he had to educate investors on why it defers all of its revenues. Why? The company, which sells software and future upgrades to major wireless-network equipment makers like Nortel, Alcatel Lucent, and Qualcomm, offers unique products, contracts, and pricing to each customer. Thus, it effectively can never establish VSOE, because its prices don't fit a curve. "When we reviewed this with the SEC, they said this business model probably wasn't considered in 97-2," says Glidden. But even so, "you have to follow the rules." In this case, following the rules means Airvana's revenue might swing from $3 million in one quarter to $140 million in the next, as revenue deferred from one or two years earlier becomes current. "My GAAP statements are stale at best, since you're still explaining why revenue this year is up or down based on what happened last year," says Glidden.
The Road Ahead
NEC, for its part, may still have to file restated earnings before it is free and clear of its U.S. legal obligations. Other companies deal with the constraints of SOP 97-2 by pointing investors toward metrics that show current business activity, such as billings and cash flow from operations. Secure Computing's Steinkopf also shows revenues with VSOE adjustments, as if deferred revenue were considered current. But no one has a perfect solution. Most accept that their stock will trade at a discount because of the accounting, since "the vast majority of the market won't do the work to get it," says Glidden. Adds Piraino: "The auditing profession has made GAAP earnings meaningless to investors."
Still, trying to make VSOE intelligible may be worth the effort. While many CFOs will shy away from an overly technical explanation in their earnings calls, Sondhi says he finds such an attitude condescending — and possibly telling. "It's not rocket science," he says. "When CFOs say this is too complicated, it usually means they don't understand it either."
Alix Stuart is a senior writer at CFO.
How to Cope with VSOE
- Keep careful records of the actual selling prices for products. Most experts say a price list is not enough to establish the vendor-specific objective evidence (VSOE) of a product's worth required by SOP 97-2.
- Make sure the sales force is with you. Establishing VSOE precludes allowing salespeople to cut one-off deals or regularly offer customers special concessions. One way to solve the problem: Epicor Software told its salespeople they would not receive full credit for a sale unless the contract was written appropriately. Plus, "they get paid when we're able to book the deal from an accounting perspective, so their commissions are in line with our accounting needs," says CFO Michael Piraino.
- Consider establishing multiple VSOEs, if pricing varies significantly by size of customer or by geographic region. One firm, for example, uses different values for the same product, depending on whether it is sold in the United States or Asia, says Tony Sondhi, principal of financial advisory firm A.C. Sondhi and Associates.
- Don't think you're out of the woods just because you're not in the software business. SOP 97-2 applies to any sale in which software is a "more than incidental" part.
- Be prepared to explain to analysts how SOP 97-2 is affecting the revenue stream, and when portions of deferred revenue will hit the bottom line. — A.S.
Notable VSOE Cases
- REYNOLDS & REYNOLDS This automotive retail software and services firm announced in May 2006 that it would change the way it records revenues after a Securities and Exchange Commission investigation of its VSOE practices; it ended up going private through a merger later that year.
- SMARTFORCE (NOW SKILLSOFT) The SEC began investigating the software company's former finance officers, including CFO David C. Drummond, chief accounting officer John P. Hayes, and controller Patrick E. Murphy, after a 2003 restatement due to VSOE problems. In November the SEC ordered the three to pay a total of more than $2 million in ill-gotten proceeds from stock gains on the overblown revenues.
- ASPEN TECHNOLOGY In July, the maker of supply-chain software settled with the SEC over allegations that it inflated revenues between 1999 and 2002, in part due to violations of SOP 97-2. Ex-CEO David McQuillin is serving a six-month home detention as a result of criminal charges. SEC fraud charges against McQuillin, former CFO Lisa Zappala, and former chairman Lawrence Evans still linger, as do shareholder lawsuits. — A.S.
Help on the Horizon
Companies that now struggle with SOP 97-2 may ultimately find respite in evolving international accounting standards. International financial reporting standards (IFRS) so far contain no industry-specific guidance regarding revenue recognition. That means a company selling software and using IFRS "would have a much less restrictive pricing policy" than under U.S. generally accepted accounting principles, says Jay Howell, an audit partner in BDO Seidman's technology practice, and would almost certainly be able to come up with fair values for each product (absent the requirement to have actual pricing data).
The Securities and Exchange Commission is still considering whether or not to let U.S. companies file in IFRS, after deciding in November that foreign companies using it will not have to reconcile results to GAAP. Many companies, including Cisco Systems Inc. and United Technologies Corp., have submitted comments in favor of doing so, and Howell expects the SEC will concede, as U.S. companies "will feel the competitive pressure to switch" if more foreign technology companies begin using IFRS.
Longer term, the Financial Accounting Standards Board is looking to improve international standards by amplifying IFRS, but along lines similar to its current version. "Our hope is to have one single standard that will cover revenue recognition across all industries," says Jeff Wilks, a project manager at FASB. Next quarter, the board plans to release two new models of revenue recognition for comment, in hopes of letting the market decide which is better. Both of the models are "very principles-based," says Wilks, and both would allow companies to use estimates, rather than actual pricing data, for some undelivered items within contracts. — A.S.


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Custom redirect after registration/login in WooCommerce plugin.
You have to install WooCommerce plugin. Redirect function will work when the user will use WooCommerce my-account page to login/registration. The pro version does not require WooCommerce
When your user will login or register in your site they will be redirected to the my-account page. Every time after their login they will redirect to a same page. Which can be a bad user experience for your site. To make your redirect system for comformtable you can redirect your user to any specific page.
You can redirect the user to the shop page then the user will be able to see the shop page directly which can save their time. Also, you can redirect them to any page like as blog page, thank you page, cart page etc..
This plugin will help you to increase the user experience and this can save their time. You can redirect the user without any coding knowledge. This plugin will help you to handle your user redirection. So, install this plugin and make your user happy.
- Redirect user to specific page after login
- Select the page to redirect after completing registration
Get the Pro Version with custom user role redirect functionality
Author: @nayemDevs,@wpdoctor
Follow me on @twitter
How to use Woo Login Redirect Free version
Redirect base on USER ID
You can redirect user to a custom URL by inserting just USER ID (PRO FEATURE)
Insert only USER ID and redirect to a specific page (PRO FEATURE)
Custom role redirect
- Redirect any WordPress user role from any login page without WooCommerce my-account page (PRO FEATURE)
- Redirect multiple user role to different pages after registration (PRO FEATURE)
- Install this plugin
- After installing, Please navigate to Login Redirect Menu. In this page you will get both options to redirect user after login and registration.
How to use Woo Login Redirect Free version
- Q: What is the initial requirement to use this plugin?
A: You need to install WooCommerce plugin.
- Q: Does your plugin support custom role redirection?
A: Yes, it is a pro functionality
- Q: Does this plugin support all themes?
A: Yes.
Contributors & Developers
"WooCommerce Login Redirect" is open source software. The following people have contributed to this plugin.
ContributorsTranslate "WooCommerce Login Redirect" into your language.
Interested in development?
Browse the code, check out the SVN repository, or subscribe to the development log by RSS.
- Initial Release
v1.1 (22 Jan, 2017)
- fixed– Redirect to checkout page if customer login on checkout
v1.2 (20 Jul, 2018)
- Tweak Necessary assets updated
v2.0 (22 Jul, 2018)
- New Enable/Disable redirect added
- New Shop manager role added to redirect
- New Added new settings page
v2.1 (20 September, 2018)
- New Added login redirect options for Subscriber and Editor
v2.2.0 -> November 21, 2018
- New: Translation added
- New: Single page loading system added
- New: Settings panel layout changed
v2.2.1 -> November 21, 2018
- Tweak Code refactoring
v2.2.2 -> March 14, 2019
- Tweak Code refactoring
v2.2.3 -> March 29, 2019
- Tweak Added offer banner
v2.2.4 -> May 08, 2019
- Tweak Removed advertisement

subset: commoncrawl


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Scott Fly Rods F Series Fly Rod
Our earliest rods grew from fiberglass roots. In fact, when Scott Fly Rods started in the early 70's, graphite fly rods didn't even exist
We put our name on the map in those early years creating high performance, multi piece glass fly rods for anglers venturing into the mountains to catch wild trout in cool crystalline waters. Anglers were blown away by the smooth performance of our industry-first 5 piece fly rod, and by our full range of multi piece light line glass rods.
We've been making fiberglass fly rods ever since. There's a good reason we continue to design and handcraft glass fly rods-it's because we think glass is the best material available for casting at very close range, for enjoying the feel of small fish, and having a good old time.
With the all new F Series, we brought together new slimmer tapers with E-glass and our redesigned hollow internal ferrule to set a new standard for smooth, deep flexing rods. And, even though you can cast them a lot farther, these rods are optimized to cast beautiful accurate loops under 20 feet.
By carefully controlling the distribution of mass and stiffness, we created very light fiberglass rods that are stable and form sweet loops with just a few feet of line out of the tip. That way you can accurately cast into the next plunge pool or along overgrown banks even on creeks you can step across. That's not something your graphite rods can do easily.


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Advanced Search
Microsoft Learning revives older designations in a reinvention of the certification program that addresses cloud skills.
The Microsoft Learning group said that it is retooling the Microsoft certification program to address the increasing role of cloud computing in the IT and developer professions. As it does, it's also bringing back some familiar acronyms: MCSA, MCSD, and MCSE, but in a way that no longer courts controversy -- this time, the E simply stands for "Expert."
In a phone interview, Don Field, senior director of the Microsoft Certification Program, said the next-generation MCP will be similar to the current generation, with three tiers of certifications based on software skills, planning and design, and solutions mastery, with the difference this time also emphasizing cloud services where appropriate.
"We are reinventing our program to work with cloud services, our on-premises solutions, and a hybrid of on-premise and cloud," he said. Field cites feedback from customers and the Microsoft partner community for pushing the change toward more cloud-oriented certifications. "Customers are saying a deeper set of [cloud] skills are warranted as well," he added.
At the skills level, which is currently the Microsoft Certified Technology Specialist, Microsoft Learning said it will bring back a familiar-sounding acronym, MCSA, but this time, this level will be relabeled as Microsoft Certified Solutions Associate. Field said that exams at this tier will target skills implementing software and services implementation.
The next-generation MCSE, or Microsoft Certified Solutions Expert (Expert now replacing the controversial "Engineer" of the older, original title), comprises the middle tier of the program. Like the older MCSE and the MCITP (a.k.a. Professional level) that precedes the next-generation MCSE, it will require candidates to pass a number of exams that test higher-level capabilities in planning, design and infrastructure. Candidates who want to take exams toward achieving the MCSE will have to first pass exams on the MCSA tier, then take a number of required exams at the MCSE level.
The developer track at the expert level is also reverting to the older Microsoft Certified Solutions Developer moniker. Like the MCSE, the MCSD will require candidates achieve MCSA status as a prerequisite to taking any exams at the MCSD level.
The challenge for Microsoft Learning, said Field, is making it clear to candidates when exams get updated with new technology. Field said that it's easy to update exams tied to on-premise software, "which have versions," whereas "cloud versions don't have versions."
The speed with which technology changes in the cloud mandated that Microsoft Learning immediately puts in place "recertification at the Expert level," said Field. According to a Microsoft Certification FAQ, recertification will be required of candidates at around two years for developers and three years for IT pros. Recertification will be in the form of one or two exams.
Shelby Grieve, director of Microsoft Certifications, in the phone interview stepped through a typical candidate's certification process for the SQL Server 2012. "At the MCSA level, three exams will be combined together for the MCSA: SQL Server 2012. Then there are two exams at the MCSE: Data Platform level and two for the MCSE: Business Intelligence. Both will require the MCSA." Here are the specifics:
Grieve said that exams for all tracks are in beta testing phase. She said that attendees at next week's Microsoft Management Summit in Las Vegas will also be able to register and sit at those exams at the conference for free during the event. The SQL Server 2012 versions of those certifications will be officially available April 14, said Grieve.
Candidates who are interested in the new Windows OS certification may already be on the path to the new MCSE: Private Cloud certification. Here's how that track shakes out:
All exams at the MCSA level are available as part of the current MCTS track. At the MCSE level, exams 70-247 and 70-246 are expected to go live in June and are currently under development; 70-659 has been available since 2010, as part of the MCITP.
Cloud technology has been a component of the exams for some time, with virtualization and Windows Azure items appearing on some exams. Microsoft Learning will be ramping up on testing cloud skills in other technology areas, including private cloud elements in upcoming Windows 8 exams at the MCSA and MCSE level.
At the next tier is the Microsoft Certified Solution Master (formerly, the Microsoft Certified Master). Requirements for this tier will be forthcoming, but should be in line with the various versions of the Microsoft Certified Master. Achieving MCSE status is a requirement for anyone with plans to achieve the MCSM. (On an added note, Field said that no changes were being made to the Microsoft Certified Architect.)
IT: Microsoft Certified Systems Engineer
Developer: Microsoft Certified Solutions Developer, Microsoft Certified DBA
IT: Microsoft Certified IT Professional
Developer: Microsoft Certified Professional Developer
IT: Microsoft Certified Solutions Expert
Developer: Microsoft Certified Solution Developer
So, what happens to those who are in the process of earning the MCTS, MCITP and MCPD titles? Nothing. Microsoft contends that the exams under those certifications are testing current technology and remain relevant. As well, candidates can use exams taken for those tracks to fulfill requirements under the new MCSA and MCSE tracks (notice that the exams for the MCSA level of the new MCSE: Private Cloud are all current MCTS exams). Field said that upgrade paths to the reinvented certifications will be made available where it makes sense and details will be forthcoming.
For details from Microsoft Learning, go here.
About the Author
Michael Domingo has held several positions at 1105 Media, and is currently the editor in chief of Visual Studio Magazine.
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text: Won't skip, smear or clog. Writes clear, bold, sharp lines effortlessly. Clear, transparent plastic barrel shows ink level. Plastic clip/cap keeps it pocket-handy.Key Benefits: -Quality ink, quick drying and smooth writing -Tungsten carbide ball, perfect sphere and very resistant -Medium point: 1.0mm, line width 0.4mm -Hexagonal barrel for comfortable handling -Clear barrel for visible ink supply -Cap and plug color matches ink color -Ventilated cap compliant with ISO 11540 / BS 7272-1 standardEnvironmental benefits -Long lasting product: up to 2 kilometers writing length -Light: designed and manufactured with just the right amount of raw materials -PVC free product1 Dozen Red Pens


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Is summer really gone already?
Autumn is here and its still in the triple digits here in Sunny Southern California.
We are lucky though as our evenings are starting to cool off. That doesnt mean we have to stay indoors until the spring.
We can still barbeque and if our backyards are equipped with outdoor fireplaces we can enjoy the night time under the stars in front of a fire.
At all of the Wilshire Fireplace Shop locations,
8668 Wilshire Boulevard, Beverly Hills, CA 90211 Tel: 310 657 8183 Fax: 310 657 9399
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We can help you make your backyard the place to hang out when you get home.
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There are modular models that come in many different styles. They are made of a lightweight, noncombustible, fiber-reinforced concrete material and lined with refractory brick. They simply bolt together when delivered and with the addition of a gas line and gas logs they are good to go. Or, you can face them with your own material like stucco or stacked stone. There are many different possibilities and you can finish them to match the style or architecture of your home.
Wilshire Fireplace has or can recommend installers if you dont think this is a do-it-yourself project.
You can also buy zero clearance fireplaces manufactured for the outdoors. There are several manufacturers that make these units including Lennox/Superior, Heat n Glo, FMI and Heatilator. We sell all of these fireplace manufacturers at Wilshire Fireplace Shops.
The zero clearance fireplace boxes need to be framed in and finished. Some need to be vented and now there are even some that require no venting at all. Just build around it and youre done!
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You can buy B-Vent gas fireplaces with operable doors or you can buy Direct Vent Fireplaces with a sealed panel of glass for viewing the fire.
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We have shops as far south as the San Diego, Encinitas area and as far north as Sherman Oaks in the San Fernando Valley.
Theres a Wilshire Fireplace Shop somewhere in your neighborhood!
Fireplaces are not just for indoors anymore!


text:
Our editors will review what you've submitted and determine whether to revise the article.
- Plural:
- larvae, or larvas
- Related Topics:
- caterpillar
- elateriform larva
- campodeiform larva
- wireworm
- eruciform larva
larva, stage in the development of many animals, occurring after birth or hatching and before the adult form is reached. These immature, active forms are structurally different from the adults and are adapted to a different environment.
In some species the larva is free-living and the adult is an attached or nonmobile form; in others the larva is aquatic and the adult lives on land. In forms with nonmobile adults, the mobile larva increases the geographic distribution of the species. Such larvae have well-developed locomotor structures. A larva sometimes functions as a food gatherer—in many species the larval stage occurs at a time when food is abundant—and has a well-developed alimentary system. It stores food so that the transformation to the adult stage can occur. Some larvae function in both dispersion and nutrition.
The amount of time in the life cycle spent in the larval stage varies among species. Some have long larval periods, either hatching early, metamorphosing into adults late, or both. Some organisms have a short-lived larval phase or no larvae at all.
Larvae appear in a variety of forms. Many invertebrates (e.g., cnidarians) have a simple ciliated larva called a planula. Flukes have several larval stages, and annelids, mollusks, and crustaceans have various larval forms. The larval forms of the various insects are called caterpillars, grubs, maggots, and nymphs. Echinoderms (e.g., starfish) also have larval forms. The larva of the frog is called a tadpole.


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The Social Network That Really Matters to Startups
AngelList started as a website for investors looking to connect with fledgling startups and vice versa. Now, three years later, it increasingly looks like an indispensable part of the startup scene—and in recent months it has introduced new features that could give it an even more central role.
The site—a hybrid with functions similar to those of Craigslist, Match.com, and LinkedIn—has become a daily destination for wealthy "angel" and other early-stage investors, as well as for startup companies busy raising funds. Registered investors can see which companies are raising money, follow their updates, view endorsements, and ask for introductions. The platform still favors startups with some reputation—the AngelList team picks companies to feature—but putting this information on the Internet opened up the very early-stage fund-raising process beyond Silicon Valley's insider realms (see "Venture Capital, Disrupted.")
"If AngelList offers to feature you, then you want to say yes, absolutely. It's a very good place to be in," says Max Hodak, founder of Transcriptic, a three-person company in Menlo Park, California, that is using software and robotics to automate routine tasks for genetics labs. The startup raised about half of its recent $1.2 million seed round through the site; after being featured, Hodak received 100 e-mails that turned into 30 phone calls and about seven new investors. AngelList cofounder Naval Ravikant is also a personal investor.
Transcriptic also became the first startup to raise money through Invest Online, a new AngelList feature introduced late last year. After investors and companies meet on AngelList, they negotiate the investment's terms. With the Invest Online option, the company can use those same terms to accept online investments from any individual who meets the SEC's minimum personal-income requirements to become "accredited" and wants to invest over $1,000. "It's like crowdfunding for rich people," says Ravikant.
Today, he says, startups are raising more than $10 million through direct AngelList referrals each month, and another $10 million through investors who see their pitches and contact them offline. Many venture capital and merger-and-acquisition firms regularly visit AngelList, and Ravikant says he knows of one M&A firm that has actually hired a full-time employee to browse for potential acquisition targets.
As AngelList continues to explore new ways for selected startups to raise money, the amounts raised could grow even higher. In January, just its second month, $4 million came in through Invest Online, Ravikant says. The feature works through a partnership with the investing platform SecondMarket—a "hack" to deal with regulations, since AngelList itself is not licensed by the SEC to broker the online deals. The online investing option could potentially expand to an even broader audience once a new U.S. securities law, the JOBS Act, is put into place.
For Hodak, raising money from crowds online was faster than traditional routes, so he saved time and was able to focus on building his company. Transcriptic received almost $150,000 from about 60 investors online, most of whom he'd never met.
AngelList is also moving beyond investing. It is aggregating its data to provide valuation estimates of different kinds of startups. It also makes some data available via an API that is handling three million requests a day. More than a dozen Silicon Valley incubators use AngelList to process applications to their programs, and an e-mail software company called SendGrid uses it as one of many checks to score new customers and make sure they aren't spammers.
Last August, AngelList launched a hiring feature to make it easier for startups to find talented recruits. Today, says Ravikant, fresh college grads usually find an easier path to working at big companies than startups, because startups lack the means to sort through lots of applicants. Peter Platzer, CEO of the startup NanoSatisfi, one of about 3,000 companies now listing jobs through AngelList, gets a couple of queries a day. "Our bottleneck is now interviewing," he says of the matchmaking process.
Ravikant is considering additional startup services, including an advanced search feature that would connect possible acquirers to, for example, startups that employ iOS engineers and are close to running out of cash. Another idea is helping startups do business development by networking to find new customers that have worked with other startups.
Yet to come out of this growth is revenue for AngelList itself; it doesn't charge anything right now. Ravikant says the site's investing functions will always be free, because he doesn't want to discourage quality companies from using the platform. But eventually he expects to charge for some services, like recruiting.
As the site grows, it could gain more influence in the startup world, and not everyone is a fan. One investor, Bryce Roberts, deleted his AngelList account last year, writing in a blog post that it encouraged a herd mentality.
Ravikant's ambitious are to make the herd even bigger. One of the biggest impacts of AngelList, he hopes, will be helping to eliminate geographic bottlenecks and create a more global startup and investor community, so that someone from India can get Silicon Valley money and a college grad in Iowa can more easily find work at a startup in California.
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Z Family Law
We Create New Beginnings
Z Family Law's team includes lawyers and legal support who focus on family law issues. They offer top-quality legal services and advocate for their many clients. They go above and beyond to support clients through it all, providing the knowledge and resources they need to thrive both during and long after their time working with ZFL. They are determined to change the way society views family laws as a whole, and they reflect that in their service to clients - they want it all to be a fresh start for each client.
Rockville is a city that serves as the county seat of Montgomery County, Maryland, and is part of the Baltimore–Washington metropolitan area. The 2020 census tabulated Rockville's population at 67,117, making it the fifth-largest community in Montgomery County. Rockville, along with neighboring Gaithersburg and Bethesda, is at the core of the Interstate 270 Technology Corridor which is home to numerous software and biotechnology companies as well as several federal government institutions. The city, one of the major retail hubs in Montgomery County, also has several upscale regional shopping centers. == History == === Early history === Situated in the Piedmont region and crossed by three creeks (Rock Creek, Cabin John Creek, and Watts Branch), Rockville provided an excellent refuge for semi-nomadic Native Americans as early as 8000 BC. By the first millennium BC, a few of these groups had settled down into year-round agricultural communities that exploited the native flora, including sunflowers and marsh elder.
Ashleigh, Avery, Barnaby Woods, Burning Tree Estates, Cherrywood, Chestnut Lodge Park, Chevy Chase Section Three, Connecticut Avenue Estates, Courthouse Walk, Croydon Park, Deerfield, English Manor Neighborhood Park, Fox Hills, Glenora Hills, Kensington View


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First Kings 11:3 states that Solomon "had seven hundred wives, princesses, and three hundred concubines." Obviously, God "allowed" Solomon to have these wives, but allowance is not the same as approval. Solomon's marital decisions were in direct violation of God's Law, and there were consequences.
Solomon started out well early in his life, listening to the counsel of his father, David, who told him, "Be strong, show yourself a man, and observe what the Lord your God requires: Walk in his ways, and keep his decrees and commands, his laws and requirements, as written in the Law of Moses, so that you may prosper in all you do and wherever you go" (1 Kings 2:2–3). Solomon's early humility is shown in 1 Kings 3:5-9 when he requests wisdom from the Lord. Wisdom is applied knowledge; it helps us make decisions that honor the Lord and agree with the Scriptures. Solomon's book of Proverbs is filled with practical counsel on how to follow the Lord. Solomon also wrote the Song of Solomon, which presents a beautiful picture of what God intends marriage to be. So, King Solomon knew what was right, even if he didn't always follow the right path.
Over time, Solomon forgot his own counsel and the wisdom of Scripture. God had given clear instructions for anyone who would be king: no amassing of horses, no multiplying of wives, and no accumulating of silver and gold (Deuteronomy 17:14-20). These commands were designed to prevent the king from trusting in military might, following foreign gods, and relying on wealth instead of on God. Any survey of Solomon's life will show that he broke all three of these divine prohibitions!
Thus, Solomon's taking of many wives and concubines was in direct violation of God's Word. Just as God had predicted, "As Solomon grew old, his wives turned his heart after other gods, and his heart was not fully devoted to the LORD his God" (1 Kings 11:4). To please his wives, Solomon even got involved in sacrificing to Milcom (or Molech), a god that required "detestable" acts to be performed (1 Kings 11:7-8).
God allowed Solomon to make the choice to disobey, but Solomon's choice brought inevitable consequences. "So the Lord said to Solomon, 'Since this is your attitude and you have not kept my covenant and my decrees, which I commanded you, I will most certainly tear the kingdom away from you and give it to one of your subordinates'" (1 Kings 11:11). God showed mercy to Solomon for David's sake (verse 12), but Solomon's kingdom was eventually divided. Another chastisement upon Solomon was war with the Edomites and Aramians (verses 14-25).
Solomon was not a puppet king. God did not force him to do what was right. Rather, God laid out His will, blessed Solomon with wisdom, and expected the king to obey. In his later years, Solomon chose to disobey, and he was held accountable for his decisions.
It is instructive that, toward the end of Solomon's life, God used him to write one more book, which we find in the Bible. The book of Ecclesiastes gives us "the rest of the story." Solomon throughout the book tells us everything he tried in order to find fulfillment apart from God in this world, or "under the sun." This is his own testimony: "I amassed silver and gold for myself, and the treasure of kings and provinces. I acquired . . . a harem as well–the delights of the heart of man" (Ecclesiastes 2:8). But his harem did not bring happiness. Instead, "Everything was meaningless, a chasing after the wind; nothing was gained under the sun" (verse 11). At the conclusion of Ecclesiastes, we find wise counsel: "Here is the conclusion of the matter: Fear God and keep his commandments, for this is the whole [duty] of man" (Ecclesiastes 12:13)."
It is never God's will that anyone sin, but He does allow us to make our own choices. The story of Solomon is a powerful lesson for us that it does not pay to disobey. It is not enough to start well; we must seek God's grace to finish well, too. Life without God is a dead-end street. Solomon thought that having 1,000 wives and concubines would provide happiness, but whatever pleasure he derived was not worth the price he paid. A wiser Solomon concluded that his life of pleasure was "meaningless" (Ecclesiastes 12:8), and the book of Ecclesiastes ends with the warning that "God will bring every deed into judgment" (verse 14).


text:
Participating Organization(s) |
National Institutes of Health (NIH) |
National Center for Research Resources (NCRR) |
Funding Opportunity Title |
Short Term Research Career Enhancement Opportunities for Established Veterinarians (K18) |
Activity Code |
K18 Career Enhancement Award |
Announcement Type |
New |
Related Notices |
None |
Funding Opportunity Announcement (FOA) Number |
Companion FOA |
None |
Catalog of Federal Domestic Assistance (CFDA) Number(s) |
93.389 |
FOA Purpose |
Awards under this Funding Opportunity Announcement (FOA) will provide a short-term, specialized research career opportunity for established veterinarians (DVM, VMD or equivalent) with an interest in comparative medicine and translational research. The term of the award may range from 6-24 months. Awardees are expected to be at the Associate or Full Professor level (or equivalent in a non-academic setting). The focus is to support the research career enhancement for established veterinarian researchers (DVM, VMD or equivalent) using animal models in translational research. The intent of this FOA is to provide grantees with protected time to achieve a shift in the focus of their research direction or to learn new research techniques and/or procedures relevant to their ongoing research projects and to the NCRR mission. This FOA is not intended as a substitute for ongoing research project support. |
Posted Date |
March 29, 2011 |
Open Date (Earliest Submission Date) |
May 12, 2011 |
Letter of Intent Due Date |
Not Applicable |
Application Due Date(s) |
June 14, 2011, by 5:00 PM local time of applicant organization. |
AIDS Application Due Date(s) |
Not Applicable |
Scientific Merit Review |
October 2011 |
Advisory Council Review |
January 2012 |
Earliest Start Date(s) |
April 2012 |
Expiration Date |
June 15, 2011 |
Due Dates for E.O. 12372 |
Not Applicable |
Required Application Instructions
It is critical that applicants follow the instructions in the SF 424 (R&R) Application Guide, especially Supplemental Instructions to the SF424 (R&R) for Preparing an Individual Research Career Development Award (CDA) Application ( K Series) except where instructed to do otherwise (in this FOA or in a Notice from the NIH Guide for Grants and Contracts). Conformance to all requirements (both in the Application Guide and the FOA) is required and strictly enforced. Applicants must read and follow all application instructions in the Application Guide as well as any program-specific instructions noted in Section IV. When the program-specific instructions deviate from those in the Application Guide, follow the program-specific instructions. Applications that do not comply with these instructions may be delayed or not accepted for review.
Part 1. Overview Information
Part 2. Full Text of the Announcement
Section I. Funding Opportunity Description
Section II. Award Information
Section III. Eligibility Information
Section IV. Application and Submission
Section V. Application Review Information
Section VI. Award Administration Information
Section VII. Agency Contacts
Section VIII. Other Information
The overall goal of the NIH Research Career Development program is to help ensure that a diverse pool of highly trained scientists are available in appropriate scientific disciplines to address the Nation's biomedical, behavioral, and clinical research needs. More information about Career programs may be found at the NIH Extramural Training Mechanisms website.
A goal of the Division of Comparative Medicine, NCRR, is to increase the number of veterinarians trained in translational research, particularly in the areas of comparative medicine and animal model development as outlined in the NCRR 2009-2013 Strategic Plan. NCRR has several programs to address this goal, including Institutional T32 post-doctoral training grants, T32 pre-doctoral training grants, T35 pre-doctoral summer awards, and K01 and K26 career mentored awards. This K18 award program will further enhance the experience of funded veterinarian researchers. It also addresses the need for increased training and research career enhancement opportunities in translational research for veterinarians funded in biomedical or behavioral research.
This funding opportunity announcement (FOA) is directed to veterinarians who:
This funding opportunity announcement (FOA) establishes a program of short-term mentored career enhancement awards, with a range of 6 to 24 months duration, aimed at funded, mid- to senior-level veterinarian investigators, to support the development of research capabilities in using comparative medicine to further translational research that impacts the NIH mission (See NCRR Strategic Plan under Background).
The program is directed to veterinarians who wish to enhance their research experience in the areas noted in this FOA. These career development awards will typically coincide with the academic sabbatical time.
The intent of this FOA is to provide candidates with protected time to achieve a shift in the focus of their research direction, or to learn or be exposed to biology relevant to their ongoing research projects. It is not intended as a substitute for ongoing research project support.
Applicants will be expected to hold the rank of Associate Professor or Full Professor, or equivalent in non-academic settings. Assistant Professors, Research Associates and post-doctoral staff are not eligible for this FOA. The applicant must propose a career enhancement program, along with a research project, to be conducted in a NIH-supported resource or program that has the appropriate ongoing research and the resources to provide research enhancement in translational research or animal model development for the duration of the award. It is expected that the applicant will gain new research experience and will not have an ongoing or recent (within the past 12 months) collaboration with the sponsoring institution in the area of support requested under this FOA.
Applicants also should describe any clinical, administrative, research, or grant related commitments they intend to maintain during the period of the award, and arrangements made to provide protected release time from the parent institution. Candidates may propose a career development program of 6 24 months duration.
Examples of research topics can include, but are not limited to, development, characterization, and archiving of animal models of human disease, development of animal-based genetic and genomic tools, phenotyping, reproductive biology, regenerative medicine, and screening for and control of selected laboratory animal diseases. The career enhancing activities will be conducted at NIH-supported animal and biological materials resources. NIH-supported resources can be found on the following NCRR website http://www.ncrr.nih.gov/scientific_resources/.
The candidate must devote a minimum of 25% of full-time professional effort to the goals of this award. The remainder may be devoted to clinical, teaching, or other research pursuits consistent with the objectives of the award. The translational research must be designed to develop or enhance the necessary knowledge and research skills in scientific areas relevant to the career goals of the candidate.
All career development programs must be tailored to meet the individual needs of the candidate. The candidate and mentor are jointly responsible for the preparation of the plan for the career development program. Applicants must justify the need for this award and provide a convincing case that the proposed period of support will substantially enhance or broaden their careers as independent investigators in their chosen area of research. The sponsoring institution must be able to demonstrate a commitment to provide the resources and environment necessary for the applicant to pursue the translational research objectives.
Funding Instrument |
Grant |
New The OER Glossary and the SF 424 (R&R) Application Guide provide details on these application types. |
Funds Available and Anticipated Number of Awards |
The NCRR plans to commit $750,000/year. The number of awards will vary dependent upon the appropriation of funds and the number of meritorious applications, but may be up to 5 awards. |
Award Budget |
Award budgets are composed of salary and other program-related expenses, as described below. |
Award Project Period |
The total project period may not exceed 2 years. |
Salary |
NIH will contribute a minimum of 25% up to a maximum of 50% of full-time support (3-6 person months effort) per year toward the salary of the career award recipient. |
Other Program-Related Expenses |
NIH will contribute $50,000 per year toward the research development costs of the award recipient, which must be justified
and consistent with the stage of development of the candidate and the
proportion of time to be spent in research or career development activities. |
Indirect Costs |
Indirect Costs (also known as Facilities & Administrative [F&A] Costs) are reimbursed at 8% of modified total direct costs. |
NIH grants policies as described in the NIH Grants Policy Statement will apply to the applications submitted and awards made in response to this FOA.
Higher Education Institutions:
The following types of Higher Education Institutions are always encouraged to apply for NIH support as Public or Private Institutions of Higher Education:
Nonprofits Other Than Institutions of Higher Education
Non-domestic (non-U.S.) Entities (Foreign Organizations) are not eligible to apply. Foreign (non-U.S.) components of U.S. Organizations are not allowed.
Applicant organizations must complete the following registrations as described in the SF 424 (R&R) Application Guide to be eligible to apply for or receive an award. Applicants must have a valid Dun and Bradstreet Universal Numbering System (DUNS) number in order to begin each of the following registrations.
All Program Directors/Principal Investigators (PD/PIs) must also work with their institutional officials to register with the eRA Commons or ensure their existing eRA Commons account is affiliated with the eRA Commons account of the applicant organization.
All registrations must be completed by the application due date. Applicant organizations are strongly encouraged to start the registration process at least four (4) weeks prior to the application due date.
Any candidate with the skills, knowledge, and resources
necessary to carry out the proposed research as the Program Director/Principal
Investigator (PD/PI) is invited to work with his/her mentor and organization to develop an application for support. Individuals from underrepresented
racial and ethnic groups as well as individuals with disabilities are always
encouraged to apply for NIH support. Multiple Principal Investigators are not
By the time of award, the individual must be a citizen or a non-citizen national of the United States or have been lawfully admitted for permanent residence (i.e., possess a currently valid Permanent Resident Card USCIS Form I-551, or other legal verification of such status), or for non-U.S. citizen/permanent residents, requirements are described below.
Project Director/Principal Investigator (PD/PI): This award is intended for mid-career and senior investigators holding a DVM, VMD or equivalent, who are at the academic rank of Associate Professor or Full Professor, or the equivalent in nonacademic settings, who have established records of independent, peer-reviewed Federal or private research grant funding, who wish to explore applications of their research or learn new research applications in comparative medicine/translational research.
This FOA does not require cost sharing as defined in the NIH Grants Policy Statement.
Applicant organizations may submit more than one application, provided that each application is scientifically distinct.
NIH will not accept any application that is essentially the same as one already reviewed. An individual may not have two or more competing NIH career development applications pending review concurrently.
At the time of award, the candidate must have a full-time appointment at the academic institution that is the applicant institution. Candidates who have VA appointments may not consider part of the VA effort toward satisfying the full time requirement at the applicant institution. Candidates with VA appointments should contact the staff person in the relevant Institute or Center prior to preparing an application to discuss their eligibility. Under certain circumstances, an awardee may submit a written request to the awarding component requesting a reduction in minimum required percent effort, which will be considered on a case-by-case basis. Details on this policy are provided in NOT-OD-09-036.
Before submitting the application, the candidate must identify a mentor who will supervise the proposed career development and research experience. The mentor should be an active investigator in the area of the proposed research and be committed both to the career development of the candidate and to the direct supervision of the candidate's research. The mentor must document the availability of sufficient research support and facilities for high-quality research. The mentor, or a member of the mentoring team, should have a successful track record of mentoring. Candidates are encouraged to identify more than one mentor, i.e., a mentoring team, if this is deemed advantageous for providing expert advice in all aspects of the research career development program. In such cases, one individual must be identified as the principal mentor who will coordinate the candidate's research. The candidate must work with the mentor(s) in preparing the application.
Applicants must download the SF424 (R&R) application package associated with this funding opportunity using the Apply for Grant Electronically button in this FOA or following the directions provided at Grants.gov.
It is critical that applicants follow the instructions in the SF424 (R&R) Application Guide, except where instructed in this funding opportunity announcement to do otherwise. Conformance to the requirements in the Application Guide is required and strictly enforced. Applications that are out of compliance with these instructions may be delayed or not accepted for review.
The forms package associated with this FOA includes all applicable components, mandatory and optional. Please note that some components marked optional in the application package are required for application submission. Follow the instructions in the SF 424 (R&R) to determine which components are required.
All page limitations described in the SF424 (R&R) Application Guide and the Table of Page Limits must be followed.
All instructions in the SF424 (R&R) Application Guide must be followed, with the following additional instructions:
Project Summary/Abstract (Component of the Other Project Information Component)
All instructions in the SF424 (R&R) Application Guide must be followed, with the following additional instructions:
Candidate's Background (Component of Candidate Information)
Career Goals and Objectives (Component of Candidate Information)
Career Development/Training Activities During Award Period (Component of Candidate Information)
Statements by Mentor, Co-mentor(s), Consultants, Contributors (Component of Statements of Support)
Description of Institutional Environment (Component of Environment and Institutional Commitment to the Candidate)
Institutional Commitment to the Candidate's Research Career Development (Component of Environment and Institutional Commitment to the Candidate)
Research Strategy (Component of Research Plan)
Resource Sharing Plan
Individuals are required to comply with the instructions for the Resource Sharing Plans (Data Sharing Plan, Sharing Model Organisms, and Genome Wide Association Studies (GWAS)) as provided in the SF424 (R&R) Application Guide.
Do not use the appendix to circumvent page limits. Follow all instructions for the Appendix as described in the SF424 (R&R) Application Guide.
Candidates must carefully follow the SF424 (R&R) Application Guide, including the time period for when letters of reference will be accepted Applications lacking the required reference letters will be considered incomplete and will not be reviewed. Please note that the specified format must be used. This is a separate process from submitting an application electronically. Reference letters are submitted directly through the eRA Commons Referee Information link and not through Grants.gov.
Part I. Overview Information contains information about Key Dates. Applicants are encouraged to submit in
advance of the deadline to ensure they have time to make any application corrections
that might be necessary for successful submission.
Organizations must submit applications via Grants.gov, the online portal to find and apply for grants
across all Federal agencies. Applicants must then complete the submission
process by tracking the status of the application in the eRA Commons, NIH's electronic system for grants
Applicants are
responsible for viewing their application in the eRA Commons to ensure accurate
and successful submission.
Information on the submission process and a definition of on-time submission are
provided in the SF424 (R&R) Application Guide.
This initiative is not subject to intergovernmental review.
All NIH awards are subject to the terms and conditions, cost
principles, and other considerations described in the NIH Grants Policy
Pre-award costs are allowable only as described in the NIH Grants
Policy Statement.
Applications must be submitted electronically following the
instructions described in the SF 424 (R&R) Application Guide. Paper applications will not be accepted.
Applicants must complete all required registrations before the
application due date. Section III. Eligibility
Information contains information about registration.
For assistance with your electronic application or for
more information on the electronic submission process, visit Applying
Important reminders:
All PD/PIs must include their eRA Commons ID in the Credential field of
the Senior/Key Person Profile Component of the SF 424(R&R) Application
Package. Failure to register in the Commons and to include a valid PD/PI
Commons ID in the credential field will prevent the successful submission of an
electronic application to NIH.
The applicant organization must ensure that the DUNS number it provides on the
application is the same number used in the organization's profile in the eRA
Commons and for the Central Contractor Registration (CCR). Additional
information may be found in the SF424 (R&R) Application Guide.
See more
tips for avoiding common errors.
Upon receipt, applications will be evaluated for completeness by the Center for Scientific Review and responsiveness by NCRR, NIH. Applications that are incomplete and/or nonresponsive will not be reviewed.
Applicants are required to follow the instructions for post-submission materials, as described in NOT-OD-10-115.
Reviewers should provide their assessment of the likelihood for the candidate to maintain a strong research program, taking into consideration the criteria below in determining the overall impact/priority score.
Reviewers will consider each of the review criteria below in the determination of scientific merit, and give a separate score for each. An application does not need to be strong in all categories to be judged likely to have major scientific impact.
Is there evidence of past and present research productivity as evidenced by contributions to the scientific literature, and success in obtaining independent funding? Is the candidate's level of training, experience, and competence commensurate with the purposes of the award? Is there evidence of current independent, peer-reviewed research support? Is the candidate an outstanding veterinary researcher who is making significant contributions to the field of comparative medicine/translational research?
Career Development Plan/ Career Goals & Objectives/ Plan to Provide Mentoring
Is there evidence that the award will enable the candidate to devote the required minimum percentage of full-time professional effort to research and related duties by release from teaching, administration, clinical work, and other responsibilities? Is there evidence provided that the candidate has mentored junior researchers in the past? Will training received under this FOA provide or enhance mentoring skills in the future? If applicable, does the plan enhance their ability to serve as mentors for aspiring or more junior investigators interested in animal model development? Is there documentation of the commitment to devote at least 3-6 person months effort to the career enhancement award?lWhat is the likelihood that the award will contribute substantially to the continued scientific development and productivity of the candidate?
Research Plan
Is the proposed research project appropriate for the candidate's stage of research development and as a vehicle for enhancement or re-direction of research skills described in the career development plan? Is the proposed research relevant to stated career objectives? Is the research plan of high quality, and does it have potential for advancing the field of study? ? Is the research plan appropriate for developing or enhancing research skills in comparative medicine/translational research?
Mentor(s), Co-Mentor(s), Consultant(s), Collaborator(s)
Are the mentor's research qualifications in the area of the proposed research appropriate? Do(es) the mentor(s) adequately address the candidate's potential and his/her strengths and areas needing improvement? Is there adequate description of the quality and extent of the mentor s proposed role in providing guidance and advice to the candidate? Is there evidence of previous research productivity and peer-reviewed support? Is active/pending support for the proposed research project appropriate and adequate? Are the proposed collaborations with other active investigators and other opportunities for professional growth appropriate and of high quality? Is adequate information provided that clearly documents expertise in the proposed area(s) of consulting/collaboration?
Environment & Institutional Commitment to the Candidate
Are there adequate and appropriate research facilities and educational opportunities, including collaborating faculty? Is there strong institutional commitment to fostering the career enhancement of the candidate? Are there unique features of the scientific environment that benefit the proposed research, e.g., useful collaborative arrangements? Is the environment of high quality and relevance for scientific and professional development of the candidate? Is there clear commitment from the candidate's home and/or parent and sponsoring institution to ensure that 3-6 person monthsof the candidate's effort will be dedicated to the research career enhancement plan during the active period of the award? Is there institutional commitment to the candidate's career development in the new research trajectory?
As applicable for the project proposed, reviewers will evaluate the following additional items while determining scientific and technical merit, and in providing an overall impact/priority score, but will not give separate scores for these items.
Protections for Human Subjects
For research that involves human subjects but does
not involve one of the six categories of research that are exempt under 45 CFR
Part 46, the committee will evaluate the justification for involvement of human
subjects and the proposed protections from research risk relating to their
participation according to the following five review criteria: 1) risk to
subjects, 2) adequacy of protection against risks, 3) potential benefits to the
subjects and others, 4) importance of the knowledge to be gained, and 5) data
and safety monitoring for clinical trials.
For research that involves human subjects and meets the criteria for one or
more of the six categories of research that are exempt under 45 CFR Part 46, the
committee will evaluate: 1) the justification for the exemption, 2) human
subjects involvement and characteristics, and 3) sources of materials. For
additional information on review of the Human Subjects section, please refer to
the Human
Subjects Protection and Inclusion Guidelines.
Inclusion of Women, Minorities, and Children
When the proposed project involves clinical research, the committee will evaluate the proposed plans for inclusion of minorities and members of both genders, as well as the inclusion of children. For additional information on review of the Inclusion section, please refer to the Human Subjects Protection and Inclusion Guidelines.
Vertebrate Animals
The committee will evaluate the involvement of live vertebrate animals as part of the scientific assessment according to the following five points: 1) proposed use of the animals, and species, strains, ages, sex, and numbers to be used; 2) justifications for the use of animals and for the appropriateness of the species and numbers proposed; 3) adequacy of veterinary care; 4) procedures for limiting discomfort, distress, pain and injury to that which is unavoidable in the conduct of scientifically sound research including the use of analgesic, anesthetic, and tranquilizing drugs and/or comfortable restraining devices; and 5) methods of euthanasia and reason for selection if not consistent with the AVMA Guidelines on Euthanasia. For additional information on review of the Vertebrate Animals section, please refer to the Worksheet for Review of the Vertebrate Animal Section.
Reviewers will assess whether materials or procedures proposed are potentially hazardous to research personnel and/or the environment, and if needed, determine whether adequate protection is proposed.
Not Applicable.
Not Applicable.
Not Applicable.
As applicable for the project proposed, reviewers will consider each of the following items, but will not give scores for these items, and should not consider them in providing an overall impact/priority score.
Training in the Responsible Conduct of Research
Taking into account the circumstances of the candidate, including level of experience, the reviewers will address the following questions. Does the plan satisfactorily address the format of instruction, e.g. lectures, coursework, and/or real-time discussion groups? Do plans include a sufficiently broad selection of subject matter, such as conflict of interest, authorship, data management, human subjects and animal use, laboratory safety? Do the plans adequately describe the role of the sponsor/mentor or other faculty involvement in the candidate's instruction? Does the plan meet the minimum requirements for RCR, i.e., eight contact hours of instruction every four years. Plans and past record will be rated as acceptable or unacceptable, and the summary statement will provide the consensus of the review committee.
Select Agent Research
Reviewers will assess the information provided in this section of the application, including 1) the Select Agent(s) to be used in the proposed research, 2) the registration status of all entities where Select Agent(s) will be used, 3) the procedures that will be used to monitor possession use and transfer of Select Agent(s), and 4) plans for appropriate biosafety, biocontainment, and security of the Select Agent(s).
Resource Sharing Plans
Reviewers will comment on whether the following Resource Sharing Plans, or the rationale for not sharing the following types of resources, are reasonable: 1) Data Sharing Plan; 2) Sharing Model Organisms; and 3) Genome Wide Association Studies (GWAS).
Budget and Period of Support
Reviewers will consider whether the budget and the requested period of support are fully justified and reasonable in relation to the proposed research.
Applications will be evaluated for scientific and technical
merit by (an) appropriate Scientific Review Group(s), in accordance with NIH peer
review policy and procedures, using the stated review
criteria. . Review assignments will be shown in the eRA Commons.
As part of the scientific peer review, all applications:
Applications will be assigned on the basis of established PHS referral guidelines to the appropriate NIH Institute or Center. Applications will compete for available funds with all other recommended applications submitted in response to this FOA. Following initial peer review, recommended applications will receive a second level of review by the NCRR National Advisory Council . The following will be considered in making funding decisions:
After the peer review of the application is completed, the
PD/PI will be able to access his or her Summary Statement (written critique)
via the eRA
Information regarding the disposition of applications is available in the NIH Grants
Policy Statement.
If the application is under consideration for funding, NIH
will request "just-in-time" information from the applicant as
described in the NIH Grants
Policy Statement.
A formal notification in the form of a Notice of Award (NoA) will be provided
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Call us:
Request a Consultation
to Begin Melting Fat
Begin Your Non-Surgical Treatment Today
Here are the areas in the body where coolsculpting treatment is carried out:
Back & Bra Area
Stomach / Abdomen
Flank / Love Handles
Neck Area (double chin)
Coolsculpting® Dallas TX
CoolSculpting® was designed and developed by distinguished doctors of Massachusetts General Hospital and scientists from Harvard University. CoolSculpting® is FDA approved, and it uses cooling technology to remove the fat cells without the need for surgery. It has minimum downtime. The fat cell removed from the treated areas offers noticeable and long lasting results that will help people look and feel their best.
At times, even working out and strict diets aren't effective in shedding those extra pounds. We all have those stubborn areas where we feel that it is impossible to lose fat despite trying our level best. How wonderful will it be if you could find a way to reduce the fat without any exercise and diet?
Well, now there is a way, and no we are not talking about surgery. There is a much safer, comfortable, and long-lasting way. Coolsculpting is a medical procedure that will offer you amazing results and will transform your personality. All it needs is one treatment, and you will get a toned body that you have dreamed for so long.
For a Coolsculpting® Dallas consultation, submit the form on this page or call us at: 214-613-1830.
What our clients have to say:
"This is the place to go for losing stubborn weight"
"My friend introduced me to coolsculpting and the various benefits it offers. They had me hooked during our consultation and I've been very satisfied."
Rebecca Helburn
"This method can help remove/reduce past mistakes"
"I drank way too much in college and gained over 100lbs by the time I graduated. For years I was lazy and refused to exercise. That all changed when my grandkids were born and I decided to finally change my ways with coolsculpting."
Joe Stewart
How Does it Work?
Coolsculpting is a scientific breakthrough. Your fat cells freeze up at higher temperatures and coolsculpting technology targets the fat cells under the skin and cools them to a temperature where they are naturally dead. This process is called cryolipolysis. The process crystallizes the fat cells so that they are dead and as the fat cells crystallize faster as compared to the normal cells, thus the other cells will not be damaged.
Eventually when the fat cells freeze, they shrink and die, and naturally, your body will metabolize them and thus eliminate the dead cells. While with exercise and diet only the size is reduced, with coolsculpting once the fat is gone and you will be left with a lean body. With each treatment, you will lose about 20% of your fat cells, and with every session, you will improve the results offering an additional 20% reduction of fat cells.
The CoolSculpting treatment features an array of applicators that are optimized to work effectively on different body types. To reduce excess fat with Cryolipolysis, CoolSculpting applicator cups make use of vacuum pressure so that the tissue is drawn to the cooling panels. During the procedure, the applicator provides specifically controlled cooling conditions that target the fat cells and eliminate them from the body.
For a Coolsculpting Dallas consultation, submit the form on this page or call us at: 214-613-1830.
Benefits of Coolsculpting
Comfortable and Convenient Procedure
The session only takes 60 minutes which means you would not be stuck in a procedure that takes forever. The procedure is comfortable; initially, you will feel a burst of cold air and consequently dull pressure.
Natural Results
Once you start the procedure, the treated area will eventually look smoother and toned. You will get a lean body in the following six months. The frozen fat cells will be naturally making their way out in the initial two months. However, there have been cases where the patient has seen a fat reduction in just three to four weeks.
The Procedure Will Reduce Stubborn Fat
Coolsculpting helps in reducing the stubborn fat that doesn't shed with exercises and diet. It targets the desired area and kills the fat cells and gives you the desired body over time.
Coolsculpting Is Non-Evasive
Considering that no needles or surgical equipment are used, you can be assured that there will have no side effects and injuries in the procedure. In CoolSculpting you would not even need an anesthesia.
The Difference Between Fat Reduction and Weight Loss
Before anything, it is important that you know the difference between fat reduction and fat loss. Generally, people use fat reduction and fat loss in the same context, but actually, they are two different things. See, when you lose weight, the fat cells reduce in size, but the fat cells remain same in number. However, when we talk about reducing fat like with CoolSculpting procedure, we are talking about reducing the fat cells in number for good.
For a Coolsculpting Dallas consultation, submit the form on this page or call us at: 214-613-1830.
How Much Does Coolsculpting Cost? | Coolsculpting Dallas Cost
The cost of coolsculpting procedure differs, depending on the area you want to get the treatment done. That is the reason, why a customized treatment plan is created according to your body, budget, and ultimate goal. This is why generally you wouldn't see the price details online. Rather, you would have to consult the Dallas CoolSculpting technician. This way you will get a better understanding of the procedure.
There are different applicators used depending upon body area and the amount of fat accumulated in the tissue. This is an important factor when determining the cost of the CoolSculpting procedure. Here is what one can expect:
• Upper abdominal and the rib area procedure with a large applicator may cost $700-$800
• Lower abdominal using large applicator $1200-$1500
• Both upper and lower abdominal areas along with love handles might cost $2500-$3000
• Just the love handles treatment may cost around $1300-$1500
(These are estimates only and your price will vary)
The CoolSculpting procedure is not covered by health insurance plans, but it is worth spending the money if you are trying to lose the stubborn fat and want natural and satisfactory looking results.
Want to know more about Coolsculpting Dallas prices or deals? Contact us today by submitting the form or calling: 214-613-1830.
The Risks Associated with Coolsculpting
While this procedure is approved by the US Food and Drug Administration (FDA), there is certain risk associated with this treatment that you should be aware of.
One of the most common side effects of this procedure is the bruising, redness, and swelling which doesn't last for more than 1-3 weeks. Also, one may experience reduced sensation in the areas where the treatment was done. However, it is just temporary. According to FDA, the procedure doesn't harm muscle tissue or skin instead of the cold temperature which specifically aims at fat cells.
Some people have enquired if the fat cell breaks down and raises the cholesterol level or the level of triglyceride in the bloodstream. However, the blood test results after the treatment showed nothing as such.
If you are looking for Coolsculpting in Dallas, contact us for a consultation today by clicking the button below or by calling 214-613-1830.
Disclaimer: CoolSculpting® is a registered trademark of Zeltiq Aesthetics. This website is not affiliated with Zeltiq but only promotes their breakthrough treatments. CoolSculpting is the treatment doctors use most for non-invasive fat removal. Results are not typical and may vary.


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The Corporation is The Incredibles of activist documentaries -- it is almost impossible not to be energized by it. It so clearly lays out an explanation of the nature of real power in the modern world that literally any viewer living and breathing will be compelled to fundamentally alter their thinking. Originally created to help private interests do work for the public good, the institution of the corporation has all but swallowed up democracy. Its pursuit of profit knows neither boundaries nor limits. It can decide what information is fit to be broadcast on our News programs, subordinating the public good to the interests of corporate public relations.
After seeing The Corporation these words won't seem like marginalized yammering or a crackpot conspiracy rant. Nothing in the film is exaggerated. After a few minutes we realize that exaggeration isn't necessary.
In the year after Fahrenheit 911 we've seen an upswing in the frequency of political advocacy docus - "position editorial films," more accurately -- that do not get to the center of the major modern problem. Even docus on Noam Chomsky tend to skim around the main issues and take defensive positions that are easy targets for spin doctors and political attack dogs. The Corporation doesn't spend its time racking up volumes of redundant testimony, ambushing corporate executives for sport or finding juicy cinematic ways to express contempt for "the enemy." The show doesn't think in terms of enemies.
What we see is a reasoned argument that starts with a history lesson not taught in schools. Corporations in the first half of the 18th century were chartered when the resources to construct things like bridges could only be found in private hands. The creation of legal "persons" was meant to protect individuals from undue liability in public projects, usually within strictly defined limits. Clever lawyers used the 14th Amendment - designed to extend the rights of recently freed slaves - to extend the rights of corporate persons as well, permitting such unintended things as one corporation buying another. Living persons cannot buy and sell one another, but corporate "persons" can.
The key to the The Corporation is that it does not get bogged down along the way with attacks on public figures or smug grandstanding. We're shown that there is no legal conspiracy at work because the very nature of a corporation is what leads to the abuse of power. To a corporation, issues not relating to the making of money -- including human factors -- are considered "externalities" of no concern. Thus, when chaotic events like the invasion of Iraq or 9/11 occur, the corporate banking world thinks only of its holdings in gold, which always rise sharply in value with such calamities.
Without becoming overtly political, The Corporation documents the Marine Corps general who led most of the military invasions of Central American countries in the 1920s and 30s, and has news film of him publicly refusing to become (quote) "a gangster for capitalism." This was in 1935 when some anti-New Deal corporations were investigating the possibility of a fascist takeover of the government!
The Corporation makes the clearest case so far (covered in docus like Manufacturing Consent: Noam Chomsky and the Media) against the corporate hold on the information we get about important public issues. A news team hired by Fox is given a fancy "undercover squad" hype job, but when they turn in a story revealing that Monsanto's cancer-causing drugs are putting Florida's milk supply at risk, Monsanto threatens the network with a loss of advertising dollars. Their story is killed and the reporter's jobs are threatened. The news team is flatly told that the news is what the company says it is, not what they report. Bribes are tried, and then the reporters endure 83 revisions in which the lawyers negate or soften every reference to Monsanto's reckless disregard for the public health. When it finally becomes a court case, the corporate lawyers are eventually able to "establish" that there's no law saying that the News we hear actually has to be true!
The corporate lack of accountability is bottomless. Kathy Lee Gifford goes on camera to apologize for the terrible sweatshop conditions under which "her" line of clothing is manufactured, promising change. The media uproar increases awareness of appalling corporate labor practices for a few weeks. But nothing changes at the sweatshop level. Even CEOs come on camera to report that their pro- community and pro- environmental programs are PR smokescreens used mainly to promote their corporate logos.
The docu also makes the only completely understandable case I've heard for anti-globalization. What it means is that multinational companies, by buying legal rights in foreign countries, can simply "privatize" any resource they want, as they already have done with most of the arable land in many South American countries.
When we hear about the "privatization" of social security, we're really talking about putting public monies in the hands of profit-seeking corporations. The comparison is made with the early Fire Brigades. If a building did not contribute to its neighborhood brigade, they'd let it burn. Fire protection has until now been considered to be too important for private companies to profit from, along with water supplies, power supplies, police protection, and the telephone service. All of the above except firemen and police have been mostly replaced by corporate systems, public utilities run for private profit.
One of the best things about The Corporation is that it is not dispiriting. Viewers won't turn it off as just more bad news, because it has useful information and offers hope for solutions. Our response is not, "There may be some truth there but the issue is more complex than this," or, "This is so self-congratulatory and sarcastic that it will just turn people off." The major interviewees include seven CEOs of big companies, VPs, stockbrokers and a really nasty corporate spy with an appalling record of dirty tricks. Noam Chomsky makes mostly supporting remarks; some of the best bites come from impressively brilliant commentators like Naomi Klein (whose bright and hopeful face should be on calendars). Michael Moore is seen a couple of times but only in interview situations and in a reflective mode. He marvels at the irony that corporations are so focused on the bottom line, they regularly publish his popular dissenting books.
The show ends on a positive note with spokespeople from India and Bolivia talking about small battles won on the local level. It's not a short film but everything we see makes us want to learn more and see "public institutions" put back on a more humanitarian course.
Zeitgeist's DVD of The Corporation is a solidly mounted disc with sterling qualities. The enhanced picture is of excellent quality, as are the majority of the film clips, advertising and promotional excerpts and old industrial movie clips we see along the way. The sound is excellent and Leonard J. Paul's music a fine accompaniment. The writing and editorial expertise involved is to be applauded - fancy digital effects are employed only in the service of more efficient communication. A lot of gripping information is conveyed without giving us graphic-hype headaches.
This is a two-disc set. Disc one has some features that will calm the nerves of those who might believe The Corporation is itself a left-wing conspiracy. Never fear, an entity called the Big Picture Media Corporation owns the film! The small group of writers, producers and directors that made the picture are seen on talk shows explaining where they're from (Canada), who paid for the show, why they made it, etc. Full disclosure. The first disc also has some extended interviews, eight deleted scenes and two audio commentaries. Disc two is an impressive resource: Over five hours of additional interview footage, searchable by topic or interview subject.
There are optional subs in English, French and Spanish. For the wary or simply those not interested in buying documentaries, I highly recommend The Corporation as an essential rental choice. At the very least, after watching you'll feel more like an informed citizen and less like a spoon-fed cog in somebody else's machine.
On a scale of Excellent, Good, Fair, and Poor, The Corporation rates: Movie: Excellent Video: Excellent Sound: Excellent Supplements: deleted scenes, "Q&A's" on the origin of the film, extended interviews with the makers, audio commentaries, five hours+ additional interview material. Packaging: Keep case Reviewed: March 25, 2005
1. The film discusses American corporations that continued relationships with German Nazi companies during WW2. My newspaper this very morning contains allegations that American corporations have been unlawfully selling secret nuclear hardware to Pakistan. Return
Republished by permission of Turner Classic Movies.
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You're striking out on your own, away from your parents and out of the dorms! It's likely that you're on a budget when choosing your first apartment (no penthouse for you - yet) but that doesn't mean you can't have a sweet pad. Here are some tips for dressing up your new place without breaking the bank.�
Choose your theme before buying decor
The most common way for an apartment to look like ... well, a first apartment is by having furniture, wall decorations, window treatments and other furnishings that clash.�You don't have to buy an expensive furniture set, but keep a color scheme or basic theme in mind when looking for decor. Not all rooms have to have the same look,�a little consistency can go a long way. If you pick a timeless theme, then you can carry most of your home decor into future abodes. Check out some home improvement blogs for inspiration.�
Pick out quality shades
ApartmentTherapy.com stresses that natural light is more effective in positively altering your mood than lamps. It may be easy to snag cheap curtains that look like they belong in a dorm room, but it's just as simple to pick up discount window treatments that�can�dress up any apartment. Pick out shades in muted colors to let in some light, or bamboo shades for a rustic�look. Opt for heavier curtains and blinds of a higher quality to ensure that they'll last.�
Find unique pieces
You've chosen your theme - now it's time to bring it to life. Rather than buying a flimsy set of furniture, take the time to look for furnishings you love that are available at a lower price. Ask your parents and friends if they have any furniture that they're looking to get rid of. Oftentimes the house you grew up in contains�pieces that have been in the family for decades and hold a lot of personal meaning. Garage sales are a goldmine of antique furniture, and the owners are often eager to get it off their hands and are willing to bargain. If you still have a few spots in your apartment that need to be filled, thrift stores are a good alternative to furniture chains.�
Don't be afraid to buy furnishings that have some surface damage! A slip for a couch or chair will make it as good as new, and you can paint wooden pieces to make them better suit your theme.�
Frame your wall decor
You don't have to get rid of the posters from your teen years (although some of the more questionable ones should probably go). Posters and other wall art can be made into grown-up decorations simply by framing them. While you're scavenging for furniture at thrift shops and garage sales, keep an eye out for simple frames. Measure your posters to ensure that�they�will be the right size. �
Lacking wall decor? A great way to adorn your walls inexpensively is to buy wall calendars that feature art or photographs. You can cut out and frame the pictures, imitating a professional print. On a super strict budget? Go to your local book store and ask if they have any out of date calendars that they're looking to get rid of. If they don't give them to you for free then they'll only be a few dollars.�
Take your time
The combination of excitement and stress that comes with your first apartment will make you want to rush to furnish it. This common mistake can lead�you to fill your apartment with�pieces that you don't love in a few weeks. Take some time off if possible, or at least make the effort to consider the furnishings before you buy them.�