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Taxes & Spending
Taxes & Spending
WMC Pushes for Tax, Education and Workforce Reform in State Budget
WMC's Senior Director of Workforce, Education & Employment Policy Rachel Ver Velde joined Tracy Johnson on the Steve Scaffidi show to discuss the Governor's budget
WMC Applauds Finance Committee for Actions on the State Budget
MADISON – The Joint Committee on Finance (JFC) voted on Tuesday to remove 545 of Gov. Tony Evers' budget proposals that would have increased taxes
Evers Risks Manufacturing Jobs with $650 Million Tax Hike on Key Industry
By Evan Umpir Proudly displayed on Wisconsin's state flag is an arm and hammer, representing one of our historical, hallmark industries: manufacturing. Manufacturing contributed more
WMC Testifies on Flat-Tax Proposal
WMC testified at hearings in both the Senate and Assembly on cutting income taxes in Wisconsin. Wisconsin currently has the 8th highest top marginal tax
SURVEY: Businesses Rate Tax Reform as Top Public Policy Objective
Workforce shortage continues to be top concern for employers MADISON – A new survey of Wisconsin businesses found the workforce shortage to be the top
Wisconsin Facing Migration Challenges
MADISON, Wis. — Wisconsin is likely headed for a big workforce shortage. Simply put: there aren't enough young people here to replace the baby boomers
WMC Joins National Association of Manufacturers in Advocating for Tariff Relief Legislation
WMC joined over 200 companies in calling on Congress to pass a robust Miscellaneous Tariff Bill in pending legislation. Since the previous Miscellaneous Tariff Bill
WMC Joins Wisconsin Businesses and Associations in Letter Opposing Legislation That Would Increase Property Taxes
In January of 2022, WMC joined other Wisconsin business groups and associations in opposing an amendment to AB 610 and SB 630 that, if enacted,
UPFRONT: WMC President & CEO Kurt R. Bauer discusses Wisconsin 2035 Report as a solution to Wisconsin Workforce Shortage
WMC Foundation – an affiliate of Wisconsin Manufacturers & Commerce (WMC) – unveiled its Wisconsin 2035 report on Thursday at the annual Future Wisconsin Summit.
Evan Umpir Joins WMC as Director of Tax, Transportation & Legal Affairs
MADISON – Wisconsin Manufacturers & Commerce (WMC) – the combined state chamber and manufacturers' association – announced Friday that Evan Umpir joined the organization as its


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But what does this mean for his future?
Keegan and Shakil plan to use Kush's flat to impress some girls they've met, but Carmel is one step ahead of them and turns up at the flat. After the girls leave, Carmel receives a call from Shakil's teacher who wants to meet them tomorrow.
Carmel is surprised when Shakil's teacher explains to her that his friend runs a summer school for students talented in "electronic music" and encourages Shakil to apply. When Shakil decides he doesn't want to apply, Carmel blames Keegan and confronts Karen.
Eventually, Keegan manages to convince to Shakil to apply. But will he go through with it?

subset: commoncrawl


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What does it look like to be a child star in today's age?
It's a grueling schedule: practice, acting, music, or dance lessons, school, time with family, time to pursue other interests, and just being a kid!
And, of course, education!
Being a child celebrity can seem glamorous on the surface, but it takes significant focus, dedication, planning, and much more. There are opportunities galore, and it's hard to know what to say "yes" or "no" to at times. Because it's such a complicated lifestyle with so little room for error, many child stars have a difficult time adjusting, and it's easy to lose track of priorities, especially in terms of education.
Mackenzie Couch is a prodigious talent from California who has mastered the complicated life of being a child star while putting her education first. She's a quickly rising talent on many of TV's most popular shows viewed by millions, with hundreds of thousands of followers on social media.
In the midst of incredible success that would put great pressure on any teenager, Mackenzie is the definition of young Hollywood in that she prioritizes her education and attends school full time in the midst of her pursuits.
Her mother, Christie, explains,
"We moved to LA when Mackenzie was just 10 years old. She signed with an agency right away. Since then she has danced in music videos for Nia Sioux and has appeared in 2 episodes of Fresh Off The Boat, has also appeared on Modern Family, Our People, and the HBO series, Insecure. She was SAG-eligible at the young age of 12 years old. Mackenzie attends the very prestigious Orange County School Of The Arts full-time in the commercial dance conservatory. Mackenzie and her sisters just appeared on the cover of The Teen Magazine and have another cover coming out in December."
Regarding her experience with some of TV's biggest shows, Modern Family and Fresh Off The Boat, Mackenzie herself explains,
"Filming both of those shows was an amazing experience. Modern Family was such a funny scene that it took awhile to get and Fresh Off The Boat was so good that I was just invited back for another episode."
For many child celebrities, especially when beginning their journey as young as Mackenzie did, it can become tempting to put off education in favor of building a career, especially when they're receiving interest from huge networks.
However, Mackenzie and her parents have made it a priority: education will always come first, because it's the foundation for anything else. There are many stories of child celebrities who put off education in favor of a career, experience a few breaks, but ultimately don't succeed and have little to lean on. Given Mackenzie's trajectory, she's prepared to excel in both her education and her career.
Follow Mackenzie on Instagram.


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signing up for 안전메이저놀이터 sports betting affiliate schemes
One excellent example of modern 안전메이저놀이터 추천 web advertising is the sports betting affiliate program. While the partner system is novel in the realm of internet advertising as a whole, it has proven to be rather successful in the sports-betting industry. Affiliates have been rewarded for their contributions to the booming sports betting market.
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It's the ideal method for internet retailers all around the world to cash in on the booming market for multiplayer online role-playing games. The annual revenue for the sports betting industry is in the millions, if not the billions. Online bookmakers can provide 나르샤먹튀 unrivaled service to their clientele by making use of the many innovations made possible by the Internet.
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Just like every other popstar on the planet, will.i.am has been working with Dr Luke.
"Right now there's one person who is the 'go-to' guy for everything – Dr Luke," will admitted to the Daily Star Playlist. "I just worked with him on '#willpower' and it feels good to put the ego to one side, give up being a control freak, go into the studio with Dr Luke and let him drive the ship."
While he knows a whole host of people that can make a 3x dope beat, what will really needed was someone to refine his lyrics.
"There are a lot of cool beat people out there but they can't help with lyrics," he explained. "There are only two people who are hands-on during every point of creation. One is Dr Luke and the other? That would be me."
So humble.
"I take pride in being able to do that. I can shift my mind and fix what sounds wrong," said the man who produced 'The Time (Dirty Bit)'.


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Club Car Genuine OEM D.O.T. Windshield Kit
This clear AS4 DOT-approved windshield is scratch resistant to ensure maximum visibility. The thick polycarbonate and quality design ensure a rattle-free ride. Easily fold the windshield up or down to enjoy the sunshine or protect yourself from inclement weather.
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Part #: 47638400001


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Mitochondrial Genomic Diversity and Mito-nuclear Discordance in Anthozoa: Insights from Unique Properties of Mitochondrial Genomes
Mitochondrial genomes are the powerhouse of eukaryotic cells, with their primary role being to produce the energy needed for cellular processes. Mitochondria also play a crucial role in apoptosis and signaling pathways. They are present in both nuclear and mitochondrial DNA, with an intricate relationship between the two. In recent years, studies have shown that there is a high degree of mitochondrial genomic diversity in anthozoans, which has been used to understand the evolutionary history of these animals. This article will explore the unique properties of mitochondrial genomes, and how they can be used to gain insights into mito-nuclear discordance and genomic diversity in anthozoans.
Unique Properties of Mitochondrial Genomes
Mitochondrial genomes are circular, compact, and maternally inherited. They typically range from 16 to 18kb in length and consist of protein-coding and non-coding regions. One unique property of mitochondrial genomes is their high mutation rate, which is attributed to the lack of efficient DNA repair mechanisms and the generation of free radicals in the oxidative environment of the mitochondria. The mtDNA gene order is generally conserved across taxa, although rearrangements can occur in certain groups. Also, mtDNA sequences contain embedded repetitive elements such as tandem repeats and non-coding regions, which are responsible for some of the high mtDNA diversity found in anthozoans.
Insights from Mitochondrial Genomic Diversity
The high level of diversity found in mtDNA is useful for understanding the evolutionary history of species. In anthozoans, mtDNA has been used to determine species identifications, population structure, and genetic connectivity between populations. For example, the COI gene has been extensively used as a molecular marker for species identification and genetic diversity in coral reefs. Anthozoan mtDNA has also revealed cryptic species and provided a better understanding of historic population dynamics in some species. However, mtDNA does not always reflect the true evolutionary history of species, as mito-nuclear discordance can arise.
Mito-nuclear Discordance in Anthozoans
Mito-nuclear discordance occurs when there is incongruence between the evolutionary history of mtDNA and nuclear DNA. This can happen when different parts of the genome evolve at different rates or have different modes of inheritance. In anthozoans, mito-nuclear discordance has been found in some species, indicating introgression events between distantly related species, hybridization, or sex-biased gene flow. Mito-nuclear discordance can affect phylogenetic tree construction and evolutionary history inference, and it needs to be considered before making any conclusions about species relationships and population structure.
Hashtags: #mitochondrialgenomes #anthozoans #evolutionaryhistory #mitonucleardiscordance #mtDNA #populationstructure #crypticspecies #phylogeny
Mitochondrial genomes are the powerhouse of eukaryotic cells, and their diversity provides useful insights into the evolutionary history of species. In anthozoans, mtDNA has been used to determine species identifications, population structure, and genetic connectivity between populations. However, mito-nuclear discordance can arise when there is incongruence between the evolutionary history of mtDNA and nuclear DNA. Understanding these unique properties of mitochondrial genomes and their relation to the nuclear genome can provide better insights into the evolution and history of species in anthozoans. #TECH


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What a great way to commerate your child's first day of school with this reusable chalkboard! It has a twine handle for holding and/or hanging. It measures approximately 8 by 10 inches. The lettering material is high quality outdoor commercial vinyl.
Use chalk only!
Order yours today, before they are gone!


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The Long-Range Nymphing Weapon with the Accuracy for Pinpoint Dry-Fly Presentations
We like to refer to 9 foot 5 weights as the 7 iron of the fly fishing world. Versatile and capable for a wide variety of fishing situations. Well, this Orvis Helios Covert Blackout 9 foot 5 inch 5 weight is the 7 iron to rule them all. With a little extra reach, you have complete control over your mending, roll casts, and presentation - all without adding unnecessary swing weight. For throwing dry flies, dropper rigs, indicator setups, and even some small and light streamers look no further than the new Orvis Covert Blackout 955-4 Helios 3D.
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Ray Liotta called Clint Eastwood, "the most overrated actor"
The end of the star was put on the hot seat on Watch which is going on live.
The late actor Ray Liotta , died at the age of 67 in 2022 when filming the film Dangerous waters In the Dominican Republic, we remember his emblematic and frequently threatening performances on the screen, as well as a dry and shameless border off screen. The latter was a quality that served the actor when he was roped in a truth game called " Argue "In a 2017 episode of Look at what's going on live . THE Goodfellas The actor has never taken the so-called fifth, offering some direct thoughts without hesitation, including dropping the bomb he considered Clint Eastwood The most surface actor of the 80s and 90s. Find out more about his appearance and the surprising connection he would make with Eastwood before his premature death.
Read this then: William Shatner does not regret having jumped the funeral of Leonard Nimoy-he went to Mar-A-Lago instead .
First, Liotta divided on her worst kiss on the screen.
Liotta promoted the television show Shades of blue Alongside the Co-Star Jennifer Lopez On Bravo's late evening show when the host Andy Cohen Grife a pair of handcuffs on them and submitted Liotta to an uncomfortable series of questions. In a torsion on the segment, Cohen offered Liotta the possibility of pleading the fifth and passing a question to Lopez if he found it unanswered.
Cohen jumped to the right, asking Liotta which of the main ladies with whom he had worked was the worst kiss. The actor took a moment to think about it, before answering, "Sigourney" - as in his Heartbreak co-star Sigourney Weaver . "It's the worst match of the world!" Lopez then exclaimed, but Liotta looked imperturbable.
Then he dissected Eastwood.
The real bomb fell with the following question, when Cohen asked Liotta who he thought that the most surface actor of the 80s and 90s was. "PBBBT, Clint Eastwood Probably, "the star replied, referring in the long term to the critical and commercial successes of the actor, in particular Pale rider ,, Sheatbreak Ridge ,, Dirty Harry sequels Brutal shock And The dead pool , and the price of the academy unforgiven , who made Eastwood One of the most profitable stars of the time. After a beat, Liotta shouted: "I do not give an [explanive]!" However, he was never able to clarify exactly what he had against Eastwood game or reception, while Cohen quickly moved to Liotta another uncomfortable question.
For more news of celebrities sent directly to your reception box, Register for our daily newsletter .
Liotta even admitted that he could not appoint a song by J.LO.
For her third and last question, Cohen asked Liotta to name her favorite and least favorite songs of Jennifer Lopez. The actor admitted: "I really know none of the" them ", despite the handcuffed singer noting that he had gone to one of his shows. He finally ended up calling "the thing 'jenny from the block' and" this little piece of Bye bye Birdie . "Lopez had to appear in a live television version of the musical and published a clip herself singing one of the songs in her Instagram. AE0FCC31AE342FD3A1346EBB1F342FCB
Liotta then played in front of another Eastwood.
Although he has never developed on his resentment against Eastwood, Liotta would later be linked to the actor a second time when he played in the film April 29, 1992 , who completed production in December before the actor's death and is expected to be published this year. Liotta was interpreted as half of a father-son duo who orchestrated a breakage during the 1992 Los Angeles riots.
In a funny way, the actor thrown to play Liotta's son was none other than Scott Eastwood , Clint's real son. On the death of Liotta, the youngest Eastwood remembered his father on the screen like the right talk he was: "He was impetuous, funny and incredibly dry!" Eastwood said And Canada , adding: "There was no [explanive] with Ray, and I liked it. He had a very fun way to make sure that there was no [explanive], but A way that kept the pleasure and made people laugh. "


text: Hidden Stories: Walt Disney: A life full of setbacks 印刷用画面を開く Posted July 12, 2021 Category: Human Interest Listening Unlocking Word Meanings Read the following words/expressions found in today's article. constant presence / ˈkɒn stənt ˈprɛz əns / (n.) – someone or something that can always be seen or noticed in a place, event, period of time, etc.Example: My grandparents were a constant presence in my childhood. from the ground up / frʌm ðə graʊnd ʌp / (idiom) – from the very start when nothing has been done yetExample: David sold his company for a huge profit and built a new one from the ground up. turn down / tɜrn daʊn / (phrasal v.) – to reject or refuse someone or somethingExample: Lisa's really upset because her book has been turned down by five publishers. intellectual property rights / ˌɪn tlˈɛk tʃu əl ˈprɒp ər ti raɪts / (n.) – the rights given to creators over their own creations, such as books, illustrations, etc.Example: My paintings are protected by intellectual property rights and cannot be used without my permission. make ends meet / meɪk ɛndz mit / (idiom) – to earn enough money to buy the things that one needs to liveExample: Sheila had to work two jobs just to make ends meet. Article Read the text below. With 12 Disney parks, dozens of Disney hotels, and over 85 million downloads of the Disney Tsum Tsum mobile puzzle game, it is safe to say that Disney is a constant presence in most people's lives. But what do you know about the man who started the company? Walt Disney was the creative genius behind the Disney company. Under his guidance, the company produced classic animated movies such as Pinocchio, Cinderella and Bambi. He also created many classic Disney characters, such as Mickey Mouse and Donald Duck. But success didn't come easily. Disney formed his first animation shop, Laugh-O-Gram Studio, in 1921, but it had trouble making money and closed down. Disney started again from the ground up, founding the Disney Brothers Cartoon Studio in 1923 with older brother Roy. The studio was successful and led to a familiar-looking cartoon character: Oswald the Lucky Rabbit, created for Universal Pictures in 1927. Oswald was popular, but when Disney wanted more money to make the cartoons, he was turned down. Worse, he discovered that Universal owned the intellectual property rights to Oswald. So, he dropped Oswald and created a new character that looked a lot like Oswald — Mickey Mouse. Things began to look up in the 1930s. His Snow White received praise for its new animation techniques. But Disney's path was still a difficult one. Many of the movies we know and love, such as Fantasia, actually lost money for the company when they were first shown in cinemas. In fact, Walt and Roy had to cut their employees' wages to make ends meet. This led to a strike of animators. In spite of all the setbacks, Walt Disney never gave up, continuing to create animations and new ways to entertain throughout his life. (Hannah Brown) This article was provided by The Japan Times Alpha. Viewpoint Discussion Enjoy a discussion with your tutor. Discussion A Disney is a constant presence in most people's lives. Do you think the company will continue to be popular in the coming years? Why or why not? Discuss. Disney created many classic characters, such as Mickey Mouse and Donald Duck. Why do you think Disney characters are loved by so many people all over the world? Do you have a favorite Disney character? Discuss. Discussion B Many of the Disney movies we know and love actually lost money for the company when they were first shown in theaters. Why do you think that is? Do you know any other movies that are loved now but were not considered successes when they first came out (ex. Fight Club, The Shawshank Redemption)? Discuss. Disney was the creative genius behind the Disney company. However, teams of talented people worked under him. Do you think Disney should be given all the credit for his company's success? Why or why not? Discuss.


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Teledrome (2012)
Calgary, AB
Teledrome captures it all so well, drizzling icy keyboard leads over pounding, dark rhythms all drenched in a dazzling monotone vocal veneer that reminds you of how soon these demonic robots all around us will be our complete masters. Your digital alarm clock already tells you when to wake up, so you know it's inevitable. These five pulse-quickening jolts of this uncut grade of guitar/synth-blast should keep your valves primed for their impending debut LP coming later this year.


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If you follow the latest news from the Apple brand, you know that not a week goes by without a new leak about the iPhone 13, Apple's next flagship. For example, we recently learned about all the prices of the iPhone 13 series, While photos of an iPhone 13 Mini prototype allowed us to confirm the new dual photo sensor design.
And precisely, the bleeding has continued in the Cupertino company since new iPhone 13 mockup photos have just been published on the Chinese social network Weibo. As confirmed by previous leaks, we note the presence of a much more discreet notch on the front panel, while the speaker is now placed on top of the device.
As the leak's author, DuanRui, specifies, these models come from the company that had already supplied iPhone 12 models in 2020. In other words, these models were made according to the CAD drawings disclosed by someone in Apple's supply chain. As a reminder, CAD drawings are detailed 2D or 3D illustrations that show the components of an architectural or engineering project.
Also, as you can see, these mockups confirm the new array of photosensors adopted by Apple. The objectives are therefore placed diagonally. This arrangement would allow Apple, in particular, to improve augmented reality results by providing both horizontal and vertical parallax. Of course, this information should be taken with a grain of salt, until the official presentation of the iPhone 13, which everyone agrees will take place on September 14, 2021.
As a reminder, these multiple leaks on the iPhone 13 are quite annoying to Apple, which decided to file a complaint against the leakers. Several leakers have already received warning letters from Apple's legal department, asking them not to release any more "Unmarketed Product Information."


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Filipe Martins
CMUP - University of Porto
Abstract :: In this talk I will consider evolutionary game theoretic versions of a general class of matrix models frequently used in population dynamics. The evolutionary components model the dynamics of a vector of mean phenotypic traits subject to natural selection [1]. One fundamental question in population and mathematical biology is population extinction and persistence, i.e., stability/instability of the extinction equilibrium and of other non-extinction equilibria. I will discuss this question through the prism of dynamic bifurcations. When the model parameters, more precisely, the inherent population growth rate, dynamic bifurcations occur, opening possibility for population persistence and recurrence, or to possible extinction. The results present a complete answer to a general class of evolutionary matrix models often used in mathematical biology, the mathematical assumption being that the matrix is primitive. I will present an application of the general theoretical results to an evolutionary version of a classic Ricker model. This application illustrates the theoretical results and, in addition, several other interesting dynamic phenomena.
Most part of the results and conclusions that I will talk about in this seminar are presented in [2] (joint work with Jim M. Cushing, Alberto Pinto and Amy Veprauskas).
[1] Joel S. Brown and Thomas L. Vincent, Evolutionary Game Theory, Natural Selection and Darwinian Dynamics, Cambridge University Press, 2005. [2] "A bifurcation theorem for evolutionary matrix models with multiple traits", Journal of Mathematical Biology, Vol. 75, Issue 2, pp. 491–520, 2017.
Seminar Room of DMat-UMinho (3.08), and via zoom at
Seminar for the Doctoral Program in Applied Mathematics (MAP-PDMA Seminar)


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Unfortunately, strengthening a credit history out of scrape is a bit instance bringing the first business
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This information can help you begin to build a credit history (and a good one), whether you are only out-of-school otherwise newly found its way to the United states. It's not going to cover how-to augment a bad credit history if the you've made some missteps in past times; we shall talk about you to definitely question an additional blog post.
What is a credit score?
Your credit score is pretty much exactly what it feels like: a running selection of the money you have borrowed regarding loan providers, financial institutions, and credit card issuers, eg, and exactly how timely you have been in using that money back.
A credit history may also is information regarding almost every other repayments, such as your rent and you can resources, if the those people organizations report new repayments so you can a cards agency.
It does incorporate numerous other information as well, together with identifying information regarding both you and information of your minutes you taken out a loan or charge card plus the financial possess appeared the borrowing from the bank (known as a hard query).
And you will based on how you handle your bank account, your credit report will even echo things such as overlooked repayments, collection accounts, and you will bankruptcy proceeding.
Credit bureaus (also known as individual reporting providers) are the companies that gather and you will store all the details you to forms your credit history; nonetheless they promote you to definitely pointers to other companies you can perform organization within the long term (particularly a lender while you are obtaining a charge card).
The new bureaus also use this new historic suggestions on your own credit file to offer an overall total credit rating: a great about three-hand amount computed on the basis of particularly factors while the how of many profile you have, how long you've got her or him, and exactly how continuously you've made costs.
Your credit rating is essential as lenders use this matter in order to see whether in order to provide your currency otherwise present credit, and determine what interest to offer. It does influence how much you have to pay for the automobile and you can homeowners insurance. Basically, it will very apply at your summary.
You can find around three big credit reporting agencies: Equifax, Experian, and you will TransUnion Carlsbad bad credit payday loans. You might get in touch with these to consult totally free copies of one's borrowing from the bank records, and that you might be entitled to by-law.
As to why your credit score is important
Should anyone ever sign up for a credit card, an auto loan, otherwise a mortgage, the financial institution will check your credit file to assess exactly how most likely you're to pay the cash back.
That have a good credit rating can mean watching ideal rates of interest after you acquire. On the bright side, with no credit history or good spotty one can allow it to be hard to obtain whatsoever.
However your credit score would be essential even although you enjoys zero plans to acquire. If you find yourself applying for a career, potential companies may look at it. If you find yourself seeking rent an apartment, new property owner may want a peek.
While looking car insurance or a tenants rules, your credit report could affect new premiums you'll be able to pay. Correctly or improperly, your credit score is recognized as an effective proxy based on how in charge-otherwise how much away from a risk-you will end up in a lot of regions of lives.


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Competition hotting up for Race Day on July 1st
The new boat on the Solent scene this season is Notorious, a stunning Maxi 72 owned by Peter Morton, a long-time local in Cowes, who will skipper the boat in this year's Round the Island Race.
Haines who is the boat captain said:
'We are really looking forward to the race, many of our crew are local to the Island so we're incredibly proud of how iconic the race has become all over the world.
'If the weather is kind to us with plenty of wind we're hoping to go out and come back with line honours and some trophies. It will be a great practice for the RORC Fastnet race – fine-tuning our teamwork when going through manoeuvres, there are a lot of corners on the racecourse!'
Standard Entries close on Saturday
Don't forget that STANDARD ENTRIES close in just five days at 23:59 on Saturday 17th June, so if your boat isn't already entered for the race, visit the event website at www.roundtheisland.org.uk for all the information you need and the online entry form. Late entries will be available until 12:00 Wednesday 28th June.
Team Entries
Why not enter a Sailing or Yacht Club Team and be in the running for 4 trophies? You just need 3 boats to form a Club team, entry fee is £40 per team and each Club can enter more than one team. The prizes up for grabs are:
The Methuselah Trophy awarded for the Overall IRC Team
The Jeroboam Trophy awarded for the 2nd Overall IRC Team
The Arun Yacht Club Team Challenge Trophy awarded for the Overall ISCRS Team
The Jeroboam Trophy awarded for the 2nd Overall ISCRS Team
Visit the event website for more details.
If you do have any questions, please get in touch with us on 01983 296621 or email us at firstname.lastname@example.com.
We look forward to seeing you on the start line on Saturday 1st July!
Round the Island Race Team and the Island Sailing Club
For all the latest news, follow us on social media and please use our hashtags #RoundTheIsland and #RaceForAll.


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Lisbon Into The Woods
This is the perfect solution for those who want a challenging tour that requires some physical resistance and a memorable reward once you reach the destination.
Only 25 minutes from the city centre, you'll be able to discover a huge area of forest, the so-called "Lisbon's lungs". Monsanto is still a well-kept secret especially for the mass tourism that usually opts for the urban landmarks. This tour guarantees two distinct realities since it starts in the center of the city but ends in an area of tranquility and contemplation.
We're talking about 900 hectares of greenery, crossed by cycle paths, endowed with astonishing viewpoints to admire the Tagus estuary and a large variety of sheltering wildlife.
The area is divided into smaller parks and gardens designed for activities varying from light strolls to advanced training circuits, Monsanto is the first choice for outdoor fun and relaxing moments.
One of the main highlights of Monsanto is the abandoned "Restaurante Panorâmico", an old restaurant that offers a splendid 360-degree view of Lisbon, it´s breathtaking…
- Rossio: The official name is Dom Pedro IV Square and it marks the very center of the city with a wave-patterned mosaic pavement that has been reproduced throughout Portugal, in Rio de Janeiro and in Macau.
- Alto do Parque Eduardo VII: This green area also known as Amália Rodrigues garden, acquires a high value because it's a public garden associated with the concept of the Green Corridor (Corredor Verde), conceived by the teacher and landscape architect Ribeiro Telles.
Benefits from an excellent location, surmounting the Eduardo VII Park, becoming a natural viewpoint of beautiful contours.
- Restaurante Panorâmico: Built almost half a century ago this place is abandoned for more than a decade. Located in Monsanto Forest Park it offers a breathtaking view of Lisbon.
- Ajuda National Palace: It was built in 1795 and was the last official residence of the Portuguese royal family. Nowadays it's a magnificent museum and the only palace that can be visited in Lisbon which still reliably conserves the layout and decoration of the rooms as it was in the 20th century.
- MAAT (MUSEUM OF ART, ARCHITECTURE AND TECHNOLOGY): A superb new building that rises on the riverfront with a pedestrian roof that offers a privileged view of Lisbon and the Tagus, and which immediately became an iconic location.
- Comércio Square: This Square was the centerpiece of the reconstruction that took place after the earthquake of 1755 which has reduced Lisbon to rubble. In a privilege location, facing the river, this is the most popular square in Lisbon and one of the largest in Europe.
It's easier to feel Lisbon's essence when you're surrounded by nature and tranquility.
- Electric bike
- Helmet
- Liquor + Portuguese Custard Tart
- Guide
- Minimum of 1, maximum of 20 people per tour.
- All participants must have a minimum height of 1.5meters (4.9 feet) and a maximum weight of 118Kg (260.14 lbs.). Height is a mandatory requirement.
- All reservations can be rescheduled/refunded/canceled free of charge up until 24h before the activity. After that, all reservations will be charged in full at 100%.
- A deposit of 100€ is required (via credit card) per bike. As well as a valid ID or Passport per participant.
Rua dos Douradores 16, 1100-206 Lisbon
We provide a wide range of bike tours, please click here for more information.


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FDOTD – Buster
September 8, 2020 7:43AM CDT
Glendale Heights
Favorite Activity?
Favorite trick to do?
Talk at you when I want something or you have food
Least favorite trick to do?
Anything you actually want me to do bedside sleep next to you
Most embarrassing moment?
Rolling off the bed in my sleep
Favorite person?
My dad
Favorite food?
French Fries
Sleep with humans?
I sleep with the kids because their beds are lower and I'm getting old
Who's a good dog?
If you pet me I'll be your best friend for life but I'll always leave you for my dad
FDOTD sponsored by Best Bargains in New Muenster, Save on Groceries with wholesale prices with no membership fees
Want your pup to be FDOTD? Click HERE


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This piece is beyond description. The obverse features gorgeous S-mint luster beneath ultra-smooth powdery colors which are incredibly bright. The colors appear even smoother in hand than these images show. Then you flip the coin over and you're hit with full cameo-DMPL mirrors on the reverse! It really is a sight to behold. This coin belongs in a world-class cabinet of toned coins. To purchase this or any other item in our store please email us at firstname.lastname@example.com
1881-S PCGS MS66+ Crescent Toned Morgan with DMPL Reverse


text: Holly Brown is a marriage and family therapist in the San Francisco Bay area. She has a private practice in Alameda (http://hollybrownmft.com/ ). She is also a novelist (http://hollybrownbooks.com/). Her latest is HOW FAR SHE'S COME, a workplace thriller which received a starred review from Publisher's Weekly: "This provocative tale will resonate with many in the era of the #MeToo movement."


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The Original Classic Slinky [Toy's, Ages 5+]
Applicable taxes applied at checkout
All payment methods are charged at time of purchase
Refunds can only be issued to your original payment method
Learn more about Billing & Payments
Checkout with a credit/debit card or use an express payment option
There's only one Original Slinky Brand! Celebrate 75 years of wiggly-jiggly fun with Slinky! Generations of children and adults have loved playing with the Original Classic Slinky.
This classic metal spring toy walks downstairs, alone or in pairs, and makes a slink-ity sound. It was first invented by mechanical engineer Richard James in 1943 during an experiment with tension coils. James accidentally dropped a spring on the floor and watched as it began to "walk." Two years later, he introduced his walking spring toy in the Gimbels Department Store during Christmas, and the Slinky immediately sold out.
Since its debut, over 300 million Slinkys have been sold worldwide. In 2000, this classic toy was inducted into the National Toy Hall of Fame. Made 75 years ago, Slinky continues to be a favorite toy of children and adults worldwide.
Slinky is fun for a girl or a boy and makes an ideal gift, stocking stuffer, prize, or present. Everyone loves a Slinky! Ages 5+
Features:- Original Slinky Brand: The one and only Original Slinky, cherished for 75 years of wiggly-jiggly fun by generations.
- Iconic Design: This classic metal spring toy "walks" downstairs, producing the beloved slink-ity sound.
- Enduring Legacy: Invented in 1943, Slinky has sold over 300 million units worldwide and is enshrined in the National Toy Hall of Fame.
- Versatile Entertainment: Suitable for all ages, it's an ideal gift, party favor, or stocking stuffer, offering endless fun.
- Timeless Enjoyment: Slinky stretches, wiggles, walks, and jiggles, making it a favorite pastime for everyone aged 5 and up.


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Consulting Firm Updates Saginaw on ARPA Funds
The Saginaw City Council got an update on American Rescue Plan Act funds during the March 6 meeting.
The presentation was given by David Sernick, a project manager for Guidehouse Consulting. Much of the conversation centered around monitoring the organizations that would be receiving funds. Those organizations received questions to help the city assess how closely they should be keeping an eye on the funds that are given over. Sernick says that an organization that's designated as "higher risk" isn't necessrily irresponsible, they just require closer monitoring.
Sernick says that the risk assessment and monitoring plan are two federally-required pieces to distributing ARPA funds. Four of the city's sub-recipients have already completed those steps and are ready to move forward.


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Outdoor signage plays a crucial role in attracting customers, promoting businesses, and conveying essential information. Whether it's a towering billboard, a storefront sign, or directional signage, outdoor graphics installations require careful planning and execution to withstand the challenges posed by changing weather conditions. As experts in graphics installation at GRAPHICS INSTALLATION, we understand the importance of creating outdoor signage that endures the elements while maintaining its visual impact. In this guide, we will provide valuable insights on how to ensure the durability and visibility of outdoor signage installations.
1. Choose the Right Materials
Selecting the appropriate materials is the first step in ensuring the longevity of outdoor signage. Weather-resistant materials such as UV-resistant vinyl, weatherproof substrates, and rust-resistant metals are ideal for withstanding the elements. High-quality materials ensure that the graphics remain vibrant and intact despite exposure to sun, rain, wind, and temperature fluctuations.
2. Conduct a Site Survey
Before beginning any outdoor signage installation, it's essential to conduct a thorough site survey. Understanding the site's environmental conditions, including wind patterns, sunlight exposure, and potential obstructions, allows for better planning and material selection. A site survey helps identify any challenges that may affect the installation process or the signage's longevity.
3. Consider Environmental Factors
Outdoor signage must be designed to withstand a range of environmental factors. For example, in areas with high wind, perforated vinyl or mesh banners can allow wind to pass through, reducing the risk of damage. Additionally, incorporating UV protection into the graphics helps prevent fading and ensures long-lasting visibility.
4. Proper Installation Techniques
The installation process plays a significant role in the durability of outdoor signage. Proper surface preparation, adhesion techniques, and anchoring methods are essential to ensure that the graphics stay securely in place. Working with experienced graphics installers like those at GRAPHICS INSTALLATION ensures that the installation is executed with precision and expertise.
5. Regular Maintenance
To maintain the visibility and effectiveness of outdoor signage over time, regular maintenance is crucial. Inspecting the signage periodically for signs of wear, damage, or fading allows for timely repairs or replacements. Cleaning the graphics and structures regularly helps preserve their visual appeal.
6. Illumination for Night Visibility
If outdoor signage is meant to be visible at night, consider incorporating lighting solutions into the installation. Illuminated signage ensures that the message remains prominent even after dark, enhancing brand visibility and attracting potential customers.
7. Compliance with Local Regulations
Before installing outdoor signage, it's essential to familiarize yourself with local regulations and permit requirements. Compliance with zoning regulations and safety standards ensures a smooth installation process and prevents any legal issues down the line.
Outdoor signage is a powerful marketing tool, but its effectiveness relies on its ability to withstand the challenges posed by the elements. By choosing the right materials, conducting a thorough site survey, considering environmental factors, employing proper installation techniques, and implementing regular maintenance, businesses can ensure that their outdoor signage endures the elements and remains visible and impactful for years to come. At GRAPHICS INSTALLATION, our team of skilled graphics installers is dedicated to creating outdoor signage solutions that not only captivate audiences but also withstand the test of time and weather.


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The United States is the biggest donor to the UN Refugee Agency, and the Trump administration wants the world to know it. A new framework, or agreement, signed by the State Department and the refugee agency (UNHCR) requires it to acknowledge US contributions in most — and eventually all — of its public-information materials. What those materials include — tents and food supplies, or just press releases and fact sheets? — will be spelled out later.
Eric Schwartz, a former US assistant secretary of state for the Bureau of Population, Refugees and Migration (PRM) —the same bureau that signed the new framework — and now president of Refugees International, a nongovernmental organization based in Washington, D.C., said in an interview that the desire for credit is understandable, noting that "any government would like its contributions to a multilateral organization to be recognized." But he characterized the new demand as both "transactional" and "unreasonable," and suggested that dealing with it could bog down communications and distract the UN agency from doing its real work.
Last year, the US donated $1.45 billion to UNHCR, an amount that represents 18 to 19 percent of the agency's total budget, according to an earlier framework. It is more than what the next nine donors gave — including the European Union — combined. An agency official who asked not to be named said the US contribution was closer to 25 percent because some donations were not reflected in the official budget.
Left out of the new framework is the amount the US plans to give this year to UNHCR. The US operates with a "flexible contribution" system, which means it can provide funding according to agency needs and results. The agency is headed by Filippo Grandi, formerly an Italian diplomat and an ex-commissioner-general of the UN Relief and Work Agency for Palestine Refugees in the Near East, or Unrwa.
The UNHCR has agreed to acknowledge Washington's contribution in 75 percent of its public-information tools by the end of 2018, and in 100 percent of them by the end of 2019. When asked for the reasoning behind these specific percentages — which appear to be a first — a State Department official explained that since its donations are not earmarked by project but rather given by region or subregion where the UN agency works, credit typically goes unacknowledged.
Other countries tend to donate to specific projects, which makes it easier for the refugee agency to name them in public-information materials, which it does. For example, one fact sheet about aid to Jordan names the "donors of unrestricted funding." The list includes Sweden, Norway, the Netherlands and others but not the US. It also includes the specific amounts of money that countries have earmarked to projects.
The UNHCR earlier agreed to a so-called "visibility strategy," an agency official said, adding, "This is not controversial." And USAID, which has been donating food and other basic humanitarian necessities to developing countries for decades, has been labeling contributions with the USAID name, promoting "foreign economic development," since President John F. Kennedy launched the program in 1961.
Yet critics raise concerns that the new UNHCR framework is unnecessarily exacting. There's the additional question of how to meet the 75-percent deadline before the requirements are even worked out.
As the agency's largest donor by far, the US understandably believes it contributes to nearly everything the agency touches, the State Department official said. "We aren't asking UNHCR for a fundamental change in its funding material – we are requesting that funding material reflect all donor support, not just those donors that earmark very specifically."
Neither the State Department nor the refugee agency could provide a clear definition of "public information material" or explain how the requirement would be implemented. The two sides are hammering out a strategy for highlighting US contributions that should be announced before the end of the year. "UNHCR has acknowledged that it is [a challenge] to credit flexible funding to a particular donor," a State Department official said. "We're asking them to look for innovative ways to improve visibility for donors, like the US, who provide flexible funding."
Kathleen Newland is a senior fellow and founder of the Washington-based Migration Policy Institute who sits on the board of USA for UNHCR, a nonprofit organization. She has worked for the UN refugee agency as a consultant and says she has noticed a "difference of emphasis but not a radical departure," in the most recent framework. She noted that "to insist on measurable acknowledgment and a stronger visibility strategy is not something the US saw as necessary in the past, although governments always like to have their support recognized."
Schwartz of Refugees International expressed concern that meeting the new US labeling quotas could distract attention from the refugee agency's main focus: helping refugees. "It invites similar requests from other donors that if implemented would undermine the overall objectives of coherent UNHCR communications about the critical work it's doing," he said. "UNHCR would have to be checking so many different boxes, and that I think would be burdensome."
Furthermore, he said, "This framework is being written at a time when refugee assistance and resettlement policy and other issues related to protection have gone in an unfortunate direction."
In 2017, the US admitted 29,022 refugees, the lowest number since at least 2002. For 2018, the Trump administration has set the number of refugees' cap to 45,000, the lowest cap in three decades. Moreover, the UN high commissioner for human rights, Zeid Ra'ad Al Hussein, has slammed the recent separation of children by US officials as "unconscionable."
Newland said: "The controversies around greatly reduced refugee resettlement to the US and major cuts to US funding of the UN agency that supports Palestinian refugees may have affected the perception of the US as a steadfast leader in humanitarian action. The visibility requirements in the framework agreement may be designed to counter that. The government wants to make sure people know it is still the major supporter of UNHCR."
The new framework highlights the need for a wider variety of donors — not just countries, but what an agency official called "nontraditional donors" — private entities. That notion coincides with a goal set out by the US ambassador to the UN, Nikki Haley: to spend less of Washington's money on the United Nations.
To support a free press and democracy, please donate to PassBlue, a nonprofit journalism site.
Stéphanie Fillion is a New York-based reporter specializing in foreign affairs and human rights who has been writing for PassBlue regularly for a year, including co-producing UN-Scripted, a new podcast series on global affairs through a UN lens. She has a master's degree in journalism, politics and global affairs from Columbia University and a B.A. in political science from McGill University. Fillion was awarded a European Union in Canada Young Journalists fellowship in 2015 and was an editorial fellow for La Stampa in 2017. She speaks French, English and Italian.


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December 10, 2020To: Certified Assessors, Public Assessor List, County Real Property Listers, Treasurers, Clerks, Registers of Deeds, Municipal Clerks and Treasurers
The Wisconsin Department of Revenue (DOR) is providing an updated DRAFT of Chapter 19, Personal Property Assessment, for the 2021 Wisconsin Property Assessment Manual (WPAM).
Sec. 70.111(19)(b), Wis. Stats., provides an exemption for recreational mobile homes (RMH) as defined under sec. 66.0435(1)(hm), Wis. Stats. The exemption has been applied to only those RMHs that are personal property. On November 13, 2020 Tax Appeals Commission (TAC) ruled that secs. 70.111(19)(b), and 66.0435(1)(hm), Wis. Stats., exempt RMHs whether the RMH is personal property or real property.
The draft updates to Chapter 19 address this ruling:
Contact us with any questions or comments by Friday, December 18: firstname.lastname@example.com
DOR plans to post the final 2021 WPAM the week of December 21, 2020.


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Top Paysafecard Casinos in the UK
Later in this guide, I'll give you detailed instructions on how to find the best Paysafecard gambling sites yourself. If you are not in the mood for a casino hunt and would rather go on a treasure hunt immediately, you can pick one of the best Paysafecard casinos for the UK players from my selection below. All of them are safe and fair, but I still divided them into several nominations for your convenience.
How I Choose the Best Paysafecard Casinos (GUIDE)
5 steps to the best Paysafecard casino in the UK:
To make a proper casino evaluation and pick the best and the most paying websites only, I use the 5-step method I came up with myself. It's easy and you can also use it to find a real money casino for your bets, or just rely on my choice and pick one out of my list.
1. Make sure the Paysafecard casino is reliable enough
Stay safe when using Paysafe. There is nothing more important for a casino than having a valid license, a fairness certificate, and a strong encryption protocol to protect players' personal and financial information. So these are the first things I check once I open any Paysafecard casino website, and I hope you'll do it as well if you decide to look for a Paysafecard gambling site yourself.
But better don't waste your time and try your luck in a safe and trusted Paysafecard casino like Schmitts. It's licensed by the UKGC and MGA which are considered to be the most reputable licensing institutions in the world, so you can be sure your bets are going to be safe and sound
2. Check the Paysafecard casino welcome bonus
What does a Paysafecard casino greet you with? A welcome bonus is what many players come to the new casinos for. I don't think claiming the offer is the only reason to try something new, but I'm certain that those offers should be fair and lucrative above all. That's why I always check these 4 aspects of the Paysafecard casino bonus:
- Wagering requirements
- Bonus validity time
- Whether the bonus is cashable or not
- The choice of games to use the bonus money for.
In Snabbis casino, all new players not only get a decent welcome bonus, but also a weekly cashback up to 20% with only 10x WR.
3. Test the mobile version of the casino
I like betting on the go. Do you? If the answer is "yes", then you need a mobile-friendly Paysafe casino just like I do. In fact, mobile gambling is so popular today that finding a casino compatible with mobile devices is not a big deal, they are all more or less compatible, to be honest. But if you want more than "more or less", make sure to test the mobile version before making your first deposit to see whether all features and games are available, whether there are bugs or crashes, and whether the mobile casino is generally convenient to use.
Viva Fortunes is a mobile-friendly online casino that accepts Paysafecard. It's compatible with Android and iOS devices, while the latter ones can also use ApplePay to make deposits here.
4. Opt for the Paysafe casino with a longer game list
The more games there are in a Paysafe casino — the better. I recommend opting for the real money Paysafecard casinos that offer the full set of casino games: online slots (both classic and video), table and card games, lotteries, and live casino games. Thus, you'll always have something to play regardless of your mood and won't have to run looking for another casino because the one you just played in lacks the game you want to play next.
In 10Bet casino, you can choose among several thousands games of all kinds, including 30+ live games, a bunch of Megaways slots, and so on. It's enough to keep you entertained for months, and when you run out of games — you can always come back to this page for a new casino
5. Give customer support a short talk
Are you a skilled casino player? Or are you a newbie? Regardless of your online gambling experience, the moment might come when you need help from the casino's customer support, and you want that support to be fast, effective, and friendly. That's why I recommend talking to a CS operator before something happens and see whether you are getting help or just automated answers. By the way, pay attention to the communication means you can use to contact customer support. The phone is bad, email is better, live chat is a perfect choice.
I really like how customer support works in CampeonUK casino. It's available 24/7 in a live chat, and all the replies are fast, professional, and super-friendly
Paysafecard Casinos: The Basics
Top Paysafecard Casinos in the UK - davedealer.com
Rating | Online Casino | Launched | Bonus | License |
4.8 | Time 2 Spin | 03.Feb.2022 | Welcome Bonus 500% + 500 FS up to €3000 | Costa Rica |
4.8 | Spider Slots | 14.Nov.2021 | Welcome bonus pack 450% up to €3000 + 140 FS | Curaçao |
4.2 | Casumo Casino | 31.Dec.2011 | 100% bonus up to £300 | UKGC, MGA, Sweden |
3.4 | Mansion Casino | 2004 | Double your first deposit | UKGC, Gibraltar |
3.8 | LeoVegas Casino | 2012 | No Deposit 10 Free Spins on Book of Dead | UKGC, MGA, Sweden, Denmark |
4 | Sportsand Casino | 05.Mar.2019 | Get a 500% bonus with your first Bitcoin deposit | Curaçao |
🔐 So, the first thing to know about Paysafecard casino is that they are extra-safe. Paysafe is a prepaid payment method which means there is no need to share your banking details with anyone. What you do is buy a Paysafecard voucher for a specific amount of money and then use it for your casino deposits. It means you won't be able to spend more money than you have on your Paysafecard voucher, which might be bad if you run out of money in the middle of the night, but it can also be a good thing as, well, you won't be able to spend more than you planned.
👍 It might sound like an unusual method for those who are used to having credit cards or e-wallets like Neteller or PayPal, but it's actually a very convenient alternative, especially after credit cards got banned for casino payments in the UK. Paysafecard is 100% legal and controlled, so you'll be safe, at least as long as you make your deposits in the safe online casinos from my list.
🚀 Paysafecard casino deposits are instant and no fees are charged neither by the Paysafecard system nor by casinos providing you make a deposit in the same currency in which the voucher was obtained. If you decide to change the currency, the 2% fee will be applied though.
Paysafecard casino fees
When you use e-wallets like Skrill or Neteller for your casino payments, you should be ready for the fact that a fee will be deducted for any casino transaction you make. It's not huge and shouldn't keep you from using those wallets, but the fact is the fact. But when it comes to Paysafecard casinos, there is the good news — there are no Paysafe fees for casino deposits or withdrawals, providing you make your deposit using the same currency that is stated on your Paysafe voucher. If you decide to change the currency while depositing, the 2% conversion fee will be deducted.
Pros and cons of Paysafecard casinos
How to deposit with Paysafecard
Making a deposit in a Paysafecard casino in the UK is easy and can be done in several simple steps.
- First of all, choose the Paysafecard casino from my list. Sign in to your account or create a new one following the instructions on the screen.
- Now you need a Paysafecard PIN code. If you haven't bought it in advance, just locate the nearest selling point using the Paysafecard official website.
- Once you have the PIN, go to the casino's Cashier section and choose Paysafecard as your preferred deposit method.
- Enter the PIN and confirm the transaction.
In a few moments, the money will be credited to your account and you'll be able to start betting on your favourite slots, live casino games, or whatever else you like.
How to withdraw with Paysafecard
In most guides to Paysafecard casinos, they tell you that it's impossible to make an online casino Paysafecard withdrawal as it's a prepaid method, but it's not the complete truth. You can actually withdraw the money to your Paysafecard account, but the problem is, you don't need the money on your Paysafecard account as there is no way to spend it from there directly, so you'll need to transfer it to your card or e-wallet anyways. That's why it would be reasonable to withdraw the wins directly to your Skrill or Neteller account without all the fuss. But if you still want to cash out the wins this way, this is how you do it:
- Create your Paysafecard account.
- Go to the casino's Cashier page, choose Paysafecard as your withdrawal method, and enter the amount you'd like to withdraw.
- Confirm the transaction and wait for the money to be transferred to your Paysafecard account.
- Transfer the money from your Paysafecard account to any other payment system you like.
Paysafe Alternatives
If this seems like not the most optimal choice for you or if you are not a fan of prepaid payment methods and would like to try something that gives you more freedom in your online gambling payments, here is the list of the convenient alternatives that you might want to check. Just click the link and you'll get redirected to the respective guide with the list of the best UK online casinos.
Best Games in Paysafe Casinos
Once you make a successful casino deposit using Paysafecard, you need something to bet that money on. Here are some ideas about what it might be.
Best Paysafe slots
You know I'm a big fan of slots. I play slots when I want to write a new casino review for you, I play slots when I'm aiming for big wins, I play slots when I'm just tired and bored and want to have fun without concentrating too much on a game. Slots allow you to relax and get the wins at the same time, as everything you do is just hit a single button and wait for the winning combination to appear on the screen.
The variety of slots is huge, there are thousands of games made by different developers, and each of them has its own beauty. You can try and play them for fun here on Davedealer or make real money bets in the best slots casinos with Paysafecard payments.
Here are some of my favourite games:
Best Paysafe Blackjack
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- Auto Roulette (NetEnt)
- French Roulette Gold
- Speed Auto Roulette
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- Extreme Texas Hold'em
- Heads Up Hold' em
- Jacks or Better MH (Play'n Go)
- All Aces Poker (Microgaming)
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All UK gambling websites (including Paysafecard casinos) will try to attract you with bonus offers, and your goal here is not to get tricked and only claim the bonuses that are actually lucrative, which is a rare case, unfortunately. In most cases, claiming the bonus is not reasonable as high wagering requirements make it impossible for a player to withdraw the wins and push them to make more and more deposits. So, the main rule when dealing with a Paysafecard casino bonus is to always read the terms.
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This paper aims to explore organisational intentions to use Big Data and Big Data Analytics (BDA) in external auditing. This study conceptualises different contingent motivating factors based on prior literature and the views of auditors, business clients and regulators regarding the external auditing practices and BDA.Design/methodology/approachUsing the contingency theory approach, a literature review and 21 in-depth interviews with three different types of respondents, the authors explore factors motivating the use of BDA in external auditing.FindingsThe study presents a few key findings regarding the use of BD and BDA in external auditing. By disclosing a comprehensive view of current practices, the authors identify two groups of motivating factors (company-related and institutional) and the circumstances in which to use BDA, which will lead to the desired outcomes of audit companies. In addition, the authors emphasise the relationship of audit companies, business clients and regulators. The research indicates a trend whereby external auditors are likely to focus on the procedures not only to satisfy regulatory requirements but also to provide more value for business clients; hence, BDA may be one of the solutions.Research limitations/implicationsThe conclusions of this study are based on interview data collected from 21 participants. There is a limited number of large companies in Lithuania that are open to co-operation. Future studies may investigate the issues addressed in this study further by using different research sites and a broader range of data.Practical implicationsCurrent practices and outcomes of using BD and BDA by different types of respondents differ significantly. The authors wish to emphasise the need for audit companies to implement a BD-driven approach and to customise their audit strategy to gain long-term efficiency. Furthermore, the most challenging factors for using BDA emerged, namely, long-term audit agreements and the business clients' sizes, structures and information systems.Originality/valueThe original contribution of this study lies in the empirical investigation of the comprehensive state-of-the-art of BDA usage and motivating factors in external auditing. Moreover, the study examines the phenomenon of BD as one of the most recent and praised developments in the external auditing context. Finally, a contingency-based theoretical framework has been proposed. In addition, the research also makes a methodological contribution by using the approach of constructivist grounded theory for the analysis of qualitative data.
Managerial Auditing Journal – Emerald Publishing
Published: Jul 15, 2019
Keywords: Big data; Contingent factors; Big data analytics; External auditing
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If you are looking to make the messaging app more secure you should enable Telegram's two-step verification.
Two-step verification on Telegram
Here's how to turn on two-step verification of.
Open Telegram on your device.
Start by tapping on the three horizontal lines in the top left corner, which represent Telegram Settings. You will see a "Settings" gear icon near the bottom. Touch it.
Tap the "Settings" gear icon, followed by the "Privacy and Security" section. Then, tap "Two-Step Verification" to toggle between "Off" and "On".
A new message will appear asking you to "Set password". After entering it, you will be asked to repeat it again. If you already have a password manager installed, you can use it to generate a strong password and store it in its encrypted vault.
Optionally, you will be asked to set up a password hint and email recovery address. It is up to you if you want to skip these two steps.
However, you can always return to the "Two-Step Verification" screen to change your password or set an email recovery address. If you forget your password or don't use a password manager, configuring email retrieval is recommended as a backup option.
If you are familiar with Telegram with your email address, after entering it correctly, you will receive a "Verification Code" to your email address. Enter it or copy and paste from your email app into the Telegram text box.
Likewise, if you are too annoyed to type a password every time you access Telegram's privacy features, you can simply go back to the "Two-Step Verification" section and tap "Deactivate password". Obviously you will be asked to enter the password to disable it.
This concludes everything you need to know about the process of enabling or disabling Telegram 2-Step Verification.


text:
This post is a sponsored by Pinnacle® Vodka to create a cocktail using their product.
All opinions expressed are my own.
This summer I decided to try something new. Be spontaneous! As a mom and a blogger, this is very difficult as I typically need to plan around school, sports, work and trips typically are arranged weeks if not months in advance. Not this time! Literally one week ago, we decided to rent a car and drive 1200 miles to visit family in Southern California. No real plans, no hotel reservations, no route decided. Just get in the car and drive. (so scary for me!)
We made the journey over 3 days, leaving late Friday afternoon (I had just arrived home from 3 days in Seattle so turn around was just 2 hours!) and landing at our final destination on Sunday evening. It was amazing to just sit back and enjoy the views and discover new places to eat, drink and sleep along the way.
Our reward when we arrived? Breaking in the pool with the family at their new home and some time to just relax! I have not done nothing all day in a long time and it was amazing to sit back and enjoy some creative cocktails with loved ones.
We made a quick visit to the local liquor store where I found a whole shelf dedicated to Pinnacle® Vodka in so many amazing flavors. I immediately started creating cocktails in my head. With over 40 flavors of quality vodka at an amazing price, you can literally have hundreds of fabulous combinations!
This time my sis-in-law and I decided on picking up the Peach and Whipped flavors along with some orange juice, raspberries and Rose Champagne for a cool, fruity summer drink. This little gem of a drink I decided to call a Peachy Keen Mimosa, perfect for brunch, floating in the pool, or even for cocktail parties. It's super easy to make one or whip up a whole batch for the group.
A light and refreshing cocktail featuring Pinnacle Vodka perfect for summer entertaining.Peachy Keen Mimosa
The result is a light and refreshing drink and a great way to end our journey on the road. I still do not know what I am doing over the next 6 days and let me tell you, I'm loving this feeling of letting go and just enjoying life where it takes me. I can't think of a better way to enjoy m vacation with my family!
Be sure to pin the recipe for later!
Pinnacle Vodka shakes things up with unexpected experiences and delightful discoveries. Explore with other fun flavors at http://www.pinnaclevodka.com
Pinnacle® is a registered trademark of Jim Beam Brands Co. and is used with permission. This is a sponsored partnership, with Pinnacle® Vodka, via Mode Media. The information, comments, and ideas expressed on this website are those of the author and do not necessarily reflect the opinions or positions of Jim Beam Brands Co., its affiliated companies, or any of their directors or employees.


text:
Young, T J; Monclus, M A; Broughton, W R; Ogin, S L*; Smith, P A* (2012) Observations on interphase characterisation in polymer composites by nanoscale indentation and use of AFM cantilever torsion to identify measurement artefacts. Plast. Rubber Compos., 41 (6). pp. 240-246.
Full text not available from this repository.Abstract
The existence of a third phase interphase in polymer composites is well known, and there have been many attempts to characterise the mechanical properties of this region at the nanoscale. Despite the increasing resolution of nano-indentation and atomic force microscopy techniques, it is not always possible to measure thin interphases when the dimensions are similar to those of the indenter-surface contact area. The use of indentation for mechanical characterisation continues to be explored for multi-phase systems, and there is need for a method to evaluate quickly whether a given indentation is influenced by neighbouring material phases. The results presented in this paper demonstrate, both experimentally and through finite element analysis, a method of quickly identifying indentations that are restricted by the reinforcement.
Item Type: | Article |
Keywords: | Mechanical characterisation, indentation, interfaces, Atomic Force Microscopy, Force Volume, Elastic Modulus, Composite, Interface, Lateral Force Microscopy, Finite Element Analysis |
Subjects: | Advanced Materials Advanced Materials > Composites |
Identification number/DOI: | 10.1179/1743289811Y |
Last Modified: | 02 Feb 2018 13:14 |
URI: | http://eprintspublications.npl.co.uk/id/eprint/5595 |
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