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Session 2014-15
Finance Bill
Written evidence submitted by EDF Tax Ltd. (FB 04)
Finance Bill Clauses 192-267 – Accelerated Payment Notices and Follower Notices-A briefing note for the Finance Bill Committee
This briefing note has been prepared to assist members of the Finance Bill Committee in scrutinising Chapter 3 of the Finance Bill, which runs from Clauses 192-267. These clauses introduce a system of Accelerated Payment Notices which will give HMRC the power to demand immediate and upfront payment of any disputed tax where a DOTAS registered arrangement has been used, and before any arguments have been heard in the tax courts. The changes will apply retrospectively over the past ten years.
Members of the Finance Bill Committee will have received representations from many of their constituents highlighting concerns about the impact that upfront demands for disputed tax by HMRC will have on their businesses and personal financial circumstances, as well as the retrospective nature of the clauses. This briefing note outlines the main areas of concern, and suggests amendments that members of the Finance Bill Committee may wish to support.
This paper should be read in conjunction with the additional briefing note which provides a paragraph by paragraph rebuttal of HMRC's arguments in favour of these proposals and outlines some questions that Finance Bill Committee members may wish to ask the Minister when the clauses come up for debate.
Summary of proposals and relevant Clauses
There are two elements to the changes which will be introduced through the Finance Bill.
· Clause 197 gives HMRC the power to issue a 'Follower Notice' by declaring that a taxpayer's financial arrangements are "the same or similar" to other cases which have been defeated in the courts, and to require the taxpayer to immediately concede defeat and make immediate and upfront payment of any disputed tax, with the amount to be decided upon by HMRC, with no recourse to the courts and no right of appeal.
· Clause 212 gives HMRC the power to issue 'Accelerated Payment Notices' in cases where they deem that any DOTAS registered tax arrangement "does not work", and again to demand immediate and upfront payment of disputed tax without any requirement for the court to uphold HMRC's interpretation of the law. Taxpayers will have no right of appeal, but will only be able to ask for an internal review, and will have to take HMRC to court to challenge the decision or get their money back.
Retrospective application
Despite clear rules published by HM Treasury in 2012 -and reiterated recently by the chair of the Treasury Select Committee-which states that ex post facto legislation should be used only in "wholly exceptional circumstances" and where clear warning has been given in advance, the changes outlined in the consultation will apply retrospectively going back as far as ten years.
HMRC will therefore be given the power to demand immediate and upfront payment of disputed tax, with the amount to be decided by them, for any tax planning arrangement registered under DOTAS, or which HMRC believes should have been registered, since 2004. The proposed changes will apply to cases that are currently open or under appeal, creating great unfairness since those who are currently subject to enquiries from HMRC will have been told and given an expectation as to how that process would take place and at what stage payment would be due in the event that they lost.
HMRC has, through the Exchequer Secretary, claimed that the proposals are not retrospective since they do not change an underlying tax amount. However, this is a misleading statement. The legislation will retrospectively change, going back ten years to the introduction of DOTAS, the way in which tax disputes are dealt with, and retrospectively grant new powers to HMRC to demand immediate and upfront payment of any amount of disputed tax that it so decides, without having to take a case to the tax courts. Indeed, the Treasury Select Committee in its report published on 9th May confirmed that these measures were retrospective, noting that: "this policy will retrospectively apply to some of the 65,000 outstanding tax avoidance cases. There may be a case for this policy, but the Government has yet to explain what is wholly exceptional about these cases which justify this retrospective measure."
The retrospective nature of the legislation has also been noted by the tax and legal professions, with the Chartered Institute of Taxation saying "this is in effect introducing retrospective legislation", and King & Wood Mallesons LLP noting that "this retrospective change is being proceeded with despite the strong representations made about it by a number of professional bodies". The Centre for Policy Studies, the Institute of Economic Affairs, the Law Society of England and Wales, the Institute of Chartered Accountants of England & Wales, and the CBI have all criticised this measure as retrospective legislation.
Retrospectively changing the rules half-way through an enquiry is against natural justice and could be open to legal challenge, while the use of unannounced, retrospective changes to tax law in this way damages confidence in the UK as a place to invest and do business and undermines the principles of stability and certainty in the tax system. A ComRes opinion poll commissioned by The Whitehouse Consultancy in April 2014 found that 70% of the British public are opposed to retrospectively changing how tax enquiries are dealt with.
There is a real danger that, if the Finance Bill Committee votes through these proposals without amendment on the basis of reassurances that they are not retrospective, HMRC will have misled Parliament. The legislation should therefore be amended so that the Accelerated Payment Notice and Follower Notice provisions apply prospectively, rather than retrospectively, and only apply to tax planning carried out after Royal Assent has been granted.
The lack of proper scrutiny or appeals process
In order for the Follower Notices provisions to work, it is absolutely vital that HMRC make an unbiased decision as to whether or not a taxpayer's case is the same or similar to a case that they have already won in the tax courts. However, there is real concern that HMRC will be unable to make such a decision in an impartial and unbiased manner, since their default position is that all taxpayers' arrangements "do not work", without providing any evidence to substantiate this and often coming to this conclusion before any real or detailed examination has begun of a taxpayer's affairs.
HMRC's public statements suggest that they cannot interpret case law and legislation in a truly impartial manner. For example, internal 'independent reviews' on substantive issues rarely if ever change the original decision and are often considered without HMRC even attempting to obtain the reason that the reconsideration was requested. It will be very difficult for HMRC, when asked to review an Accelerated Payment Notice internally, to deviate from their standard position that their interpretation is always correct and that the money is always due.
Under the proposals in the Finance Bill, taxpayers will have no right of appeal if they do not agree that the tax case HMRC claims is "the same or similar" is relevant to their case nor if HMRC issue an Accelerated Payment Notice. They can ask for a review to be carried out by HMRC, but if HMRC decides the case is relevant then the accelerated payment must be paid and HMRC will have no incentive to ensure that the taxpayer's case is resolved speedily or to see it to a conclusion. The legislation should therefore be amended to incorporate the right of appeal to a First Tier Tribunal before any Accelerated Payment Notice has to be paid.
The end of the DOTAS regime
If the proposed requirement on accelerated payment goes ahead, it will essentially mean the end of the DOTAS (Disclosure of Tax Avoidance Scheme) regulations since promoters will no longer use tax planning arrangements that require a DOTAS disclosure. HMRC will be back in the position they were in before 2004, where they only found out about avoidance schemes years after they were first used, and were unable to identify all users due to the lack of a centralised system of detection.
It will also mean that the clients of those promoters who have disclosed under DOTAS and who HMRC do not consider to be "high risk" will be targeted, whilst clients of the "high risk" promoters that did not so disclose will be unaffected. This will have the unintended effect of pushing people away from openly declared and transparent tax planning mechanisms and instead encourage the use of secretive, artificial and aggressive avoidance vehicles marketed by less reputable promoters.
Miscarriages of justice
The proposals as currently drafted have the potential to create great injustice. Although HMRC claim that they win 80% of cases taken to court and so taxpayers subjected to an Accelerated Payment Notice are merely being asked to pay tax that would have to be paid eventually, we understand a very large number of cases where HMRC claim a taxpayer's financial arrangements "do not work" never even make it to court. HMRC's litigation and settlement strategy says that they should normally only take to court those cases where they have more than a 50% chance of winning. This means that APNs could be issued in a large number of cases where the money is later not found to be due to HMRC. The overwhelming majority of people who will be required to make upfront payments through an Accelerated Payment Notice will be conducting their affairs entirely reasonably and in most cases money demanded by HMRC will eventually be determined not to be payable provided that the taxpayer is able to pursue litigation.
Even if we accept HMRC's figures at face value, they state that in 20% of cases, taxpayers will be asked to make upfront payment of tax that is not due and will only be able to get this money back if they proceed with litigation.
The consequence of forcing taxpayers to make immediate and upfront payments of amounts determined by HMRC without being able to appeal may in many instances eventually be deemed not to be payable, will mean that many people could be required to liquidate their assets to pay unexpected and incorrectly issued payment notices. Many companies will be forced to take money out of their investment plans, make staff redundant or hold off on new job creation, or potentially wind up their business, to be able to pay an Accelerated Payment Notice, while individuals may be forced to dip into savings or investments, sell their assets at a fire sale price, or even sell their homes or declare bankruptcy. The fact that this money will eventually be returned to the taxpayer, after many years of litigation and with only minimal interest paid, will do nothing to compensate for the loss and upheaval caused by the requirement to make upfront payments.
The impact on jobs and investment
HMRC has said that they expect to collect £4bn from Accelerated Payment Notices over the next four to five years, compared with total predicted tax receipts from all sources in 2014 which will be around £606bn. The £4bn then represents under 0.2% of all projected future tax revenue over that period, and demonstrates that the measures will be of little practical benefit in reducing the deficit, particularly given the ruinous effect it will have on many businesses. It also fails to recognise the very large number of individuals and companies who will go bankrupt as a result of accelerated payments and hence will not be able to pay any owed tax that they might otherwise have been able to pay at a later date.
A random survey of 924 companies and individuals carried out by EDF Tax and its peer companies has indicated that 73% would be unable to pay the tax due if an Accelerated Payment Notice was to be issued. 93% said that the proposals will affect investment, expansion and development plans in place for the business, while 69% said they would have to consider redundancies to fund the payment of an APN. 56% said that the proposals may affect their ability to continue in business, with insolvency or liquidation being a possibility.
Extrapolated to the approximately 30,000 recipients of Accelerated Payment Notices which HMRC predict, this could result in job losses of around 150,000 around the country. The tax revenue potentially impacted, again using projected Accelerated Payment Notice recipients as the numerator, could therefore be as much as £50bn over a three year period – consequently costing the Exchequer far more than it anticipates it will collect.
Existing powers
Throughout the consultation process and the passage of the legislation it has been explicitly stated that promoters and taxpayers are deliberately delaying the resolution of tax cases and that HMRC is left powerless in the face of such tactics. As a result, HMRC needs new powers to help combat this abuse. This is misleading and does not reflect the true position nor does it give an accurate account of who is to blame for delays. In our experience lengthy delays are often the result of HMRC's actions (or lack thereof) and not those of the taxpayer or promoters. If some of these delays are due to HMRC's lack of resources it is wrong that retrospective legislation should be used as a way of overcoming those lack of resources. Moreover, HMRC already has existing powers to force taxpayers and promoters to cooperate in cases where they believe a case is being deliberately delayed.
Under Tribunal Regulations SI 2009/273, HMRC can link a taxpayer's arrangements to a lead case where there are material similarities between the two. Under Paragraph 3(2) Schedule 24 FA 2007, HMRC can levy financial penalties when a return thought right is later shown to be wrong- by for example, a decision of the Courts, and the taxpayer does not tell HMRC of the new situation. Also, Section 55 TMA 1970 gives HMRC the power (hardly ever used) to decline or withdraw postponement of disputed tax if they do not accept there are reasonable grounds for believing there has been an overcharge to tax
HMRC has not proved that there is a problem with taxpayers delaying enquiries and holding onto disputed tax, but should this be the case they should use the tools they already have rather than demanding unnecessarily draconian and arbitrary powers.
Suggested amendments
There is an urgent need to address these deficiencies in the legislation by ensuring that the changes it introduces are applied prospectively rather than retrospectively, meaning that they would only apply to tax planning carried out after Royal Assent. This would bring it in line with the Government's own protocols on the use of retrospective legislation.
The proposals should also be amended to create an independent appeals process, so that taxpayers have the right to appeal to an independent or outside body such as a First Tier Tribunal when they receive an Accelerated Payment Notice or a Follower Notice. This should include a much broader range of reasons under which taxpayers can appeal the issuing of such notices, including on the grounds that the amount calculated is incorrect, and that the case quoted in a Follower Notice is not relevant to the tax arrangements in question.
About EDF Tax Ltd
This briefing note has been prepared by EDF Tax Ltd, a specialist tax planning advisory company which provides expert advice to help small and medium sized businesses make informed decision about their tax affairs, and a consortium of 12 other accountancy and tax advisory companies who are concerned about the retrospective nature of this legislation.
June 2014


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Hello and welcome to The Inky Nook – my name is Carrie and I've been an Independent Stampin' Up! Demonstrator since 2014. I can't wait to share the Meant To Be Cling bundle with you as it's perfect for Valentines Day and for any other love filled occasion.
Meant to be ….
This is a cling stamp set and my regular customers love them as much as me ! The cling stamp sets are replacing the traditional clear stamps and let me tell you they are super sticky now.
The first project I wanted to share with you is aimed at the beginner crafter as it uses stamps and ink only.
Meant to Be Valentines Class
As I mentioned above my customers loved the class I ran this weekend where they got to make 3 love themed cards. Would you like to see them as they are all very different?
Lovely Lipstick foil Meant to Be Card
The Lovely Lipstick foil is free with qualifying Saleabration orders and this next card shows just how beautiful it is. Note the gorgeous shimmery shine when paired with the Stitched Heart framelits from the Meant to Be bundle.
Happy Valentine's Day
Flirty Flamingo is perfect for romance and I fussy cut the sentiment into single words and positioned over the heart. The main heart uses the pretty All My Love designer series paper.
The Grapefruit Grove foil card used for the heart lattice almost looks copper wire on this card. Also, I used the hearts leftover from the heart lattice cut out like sequins.
I love our life together
Thank you to Stesha Bloodhart from the Stampin' Up! artisan design team for the inspiration on this final card. I've used Soft Sea Foam and Crumb Cake to create a very soft gentle design.
The delicate detail on the main heart is beautiful and I will be sending this one to my hubby. We've been together 23 years this year and he still makes me smile and feel loved more than he drives me nuts !
Thanks for joining me today and I hope you are inspired to make your own Valentines card too. I've shared the products I've used below in case you'd like to re-create one of the above.
Let me know which one is your favourite in the comments below.
Inky hugs,
Product List


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High Risk Pools Under PPACA and the Coverage of Elective Abortion Services
Memorandum No. M-072310
Subjects: Abortion; Health Policy
CRS Reports, 111th Congress (7/23/2010; Posted: 10/26/2010)
Mandatory Coverage of Certain Preventive Health Services Under Section 1001 of the Patient Protection and Affordable Care Act
Memorandum No. M-092910
Subjects: Health Policy
CRS Reports, 111th Congress (9/29/2010; Posted: 10/26/2010)
Preliminary assessment of efficiency initiatives announced by Secretary of Defense Gates on August 9, 2010
Memorandum No. M-081210
Subjects: Defense Economics
CRS Reports, 111th Congress (8/12/2010; Posted: 10/26/2010)
Legal Analysis of Section 1311(e)(1)(B) of the Patient Protection and Affordable Care Act and State-Sponsored Public Health Plans
Memorandum No. M-092410
Subjects: Health Policy
CRS Reports, 111th Congress (9/24/2010; Posted: 10/26/2010)
Final Rules Pursuant to the Patient Protection and Affordable Care Act During the First Six Months of Implementation
Memorandum No. M-100610
Subjects: Health Policy
CRS Reports, 111th Congress (10/6/2010; Posted: 10/26/2010)
House Committees: Categories and Rules for Committee Assignments
Report No. 98-151
Subjects: Congress
CRS Reports, 111th Congress (10/19/2010; Posted: 10/26/2010)
Constitutional Issues Raised by Pending Bills to Expand Liability under the Death on the High Seas Act and the Jones Act
Memorandum No. M-062810
Subjects: Constitution; Law
CRS Reports, 111th Congress (6/28/2010; Posted: 10/26/2010)
Questions Regarding Employer Responsibility Requirements and Section 1312(d)(3)(D) of the Patient Protection and Affordable Care Act
Memorandum No. M-042910
Subjects: Congress; Health Policy; State and Local Government
CRS Reports, 111th Congress (4/29/2010; Posted: 10/26/2010)
SBA Small Business Investment Company Program
Report No. R41456
Subjects: Business; Finance
CRS Reports, 111th Congress (10/21/2010; Posted: 10/26/2010)
EPA's Boiler MACT: Controlling Emissions of Hazardous Air Pollutants
Report No. R41459
Subjects: Air Pollution
CRS Reports, 111th Congress (10/21/2010; Posted: 10/26/2010)
Questions About Health Reform and Noncitizens
Memorandum No. M-052710
Subjects: Health Policy; Immigration
CRS Reports, 111th Congress (5/27/2010; Posted: 10/26/2010
*Selected federal documents below from CQ Roll Call Group are Congressional Research Service (CRS) Reports. CRS Reports are substantive research reports often at the request of members of congress by staff at the Congressional Research Service. The selection fo documents received by the library is limited to those categories included in the subscription agreement. Since the library receives these materials under a license agreement they may not be posted on the web in full text. A subscription to this service through CQ Roll Call is required for online access. If you already have a subscription to this service, access to these documents should be possible from this site. For information regarding subscribing to CQ Roll Call Group Hot Docs services go to http://corporate.cqrollcall.com/wmspage.cfm?parm1=400. where you can request either a subscription or a free trial.
Tuesday, October 26, 2010
Congressional Research Service (CRS) Reports Posted on October 26, 2010*
Posted by David G. Badertscher at 10:07 AM
Labels: CRS Reports
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Cover: $20 // Shows: 7:30 & 9:00
Gregg Marx is probably best known to television audiences as Tom Hughes on the
CBS daytime drama "As The World Turns", a role for which he received an Emmy
Award as Best Supporting Actor. As a singer, Gregg has appeared at some of the
most celebrated cabaret venues in Los Angeles, New York and Chicago. Cabaret
Scenes says: "Gregg Marx knows his way around a song…he articulates lyrics and
communicates emotions with sharp precision in a lush, honey-tinged voice whose
beauty can break your heart…" In those moments when he is not on stage, Gregg can
most likely be found in a recording studio…the voice of hundreds of television and
radio commercials, television promos, movie trailers and audio books.
Performing with:
John Sawoski/Piano
Nedra Wheeler/Bass
Albie Berk/Drums
Jeff Driskill/Sax


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This Week In New Releases [Week Of 27th February 2012]
We all need a gentle reminder from time to time. This Week In New Releases from New Rising Media aims to do just that – remind you of the biggest, best and hottest new media releases to look out for this week. From the latest big screen blockbusters, to this week's most anticipated Blu-Ray discs, via details of the next big triple-A videogame to reach consoles. This isn't a total run-down of everything new this week, though, these are carefully hand-picked for your viewing/playing pleasure entirely by us, enjoy.
Pick Of The Week: SSX (Xbox 360, PS3) Developer: EA Canada
Out Friday
First announced under the name SSX: Deadly Descents and appearing to be a major reinvention for the snowboarding series toward a more story-orientated, dramatised and suitably gnarly portrayal of the extreme sport, the return to home consoles for SSX seemed to be shaping up badly. Had EA forgotten what SSX was all about? You need no greater endorsement than an immensely positive New Rising Media review to convince you that reverting back to formula (more or less) works in the game's favour, big time.
This is SSX like you used to remember all those years ago; full of the death-defying, velocity-propelling, blood-pumping mountain trails for which the series is so reknowned; visually spectacular snow-capped landscapes; pitch-perfect soundtrack (including the likes of Run-D.M.C., Skrillex and DJ Shadow); and a generous helping of eye candy in the form of gravity-defying tricks. After five years out of the limelight of consoles, you better believe SSX is back in a big way.
We Need To Talk About Kevin (18) Dir: Lynne Ramsay
Out Now (Blu-Ray, DVD)
Adapted and directed by Brit director Lynne Ramsay from Lionel Shriver's million-selling 2003 novel of the same name, We Need To Talk About Kevin's Blu-ray debut comes off the back of heaps of praise during last year's festival circuit – nominated for Canne film festival's Palme d'Or - and critical adoration during its too-short theatrical release. Representing six years of work by BBC Films to get the project off the ground, the film explores the issue of nature versus nurture as a mother (Tilda Swinton) desperately tries to grasp what led her emotionally-detached teenage son (Ezra Miller) to commit an atrocious act of violence at his high school.
Was it the fractured and often-times difficult relationship between Swinton's Eva and Kevin's father (John C. Reilly)? Perhaps the way she lashed out at her son on occasion. Or was it something much deeper, a behavioural trait ingrained within Kevin's deranged and twisted psyche that led him on his path of mental deterioration and ultimate destruction? Playing out between present day and the memories of her and Kevin's own relationship as recalled by the strong-willed Eva in flashbacks; the film paints a vivid, haunting and deeply disturbing picture of parenthood where one's own prodigy turns into a monster -– The Omen's Damien Thorn all grown up, if you will.
This Means War (12) Dir: McG
In Cinemas Friday
While we question what it must have taken for the producers of This Means War to secure Tom Hardy as one of its leading roles (a sizeable pay packet, the promise of getting close and personal to the lovely Reese Witherspoon?), there's no doubting it brings an extra air of credibility to this romantic spy/assassin comedy – a genre recently populated, lest we forget, by the likes of Killers, The Bounty Hunter and Katherine Heigl vehicle (oh, joy of joys) One For The Money. Here, the Warrior, Bronson and The Dark Knight Rises actor is pitted against Star Trek's Chris Pine (himself not averse to the odd romantic comedy, as proved in the Mcfly-starring Just My Luck) as two government agents who happen to discover they share the same other-half, the aforementioned Reese Witherspoon.
Cue a game of one-upmanship secret agent style, with plenty of crash, bangs, wallops and an added sprinkling of male bravado. It won't set the world alight by any stretch of the imagination, but if anything This Means War promises to be an all-round crowd pleaser – a smattering of romance, a whole load of explosive action and a generous helping of comedy. Phwoar.
Other Notable Releases:
In Time (12) [Out Now on DVD and Blu-Ray]
High-concept thriller brought to us by The Truman Show writer Andew Niccol in which humans stop ageing at 25 and where time left to live is used as currency.
Project X (18) [In Cinemas Friday]
Produced by Todd Phillips, director of The Hangover, Project X is another film entirely shot from the leads' perspective (much like Chronicle) following three teenagers (also like Chronicle) throwing a house party to impress the popular kids in school. Things don't go according to plan.


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It's finally here! Let's get this farcical election over with!
I'm with her. "Her" being Elizabeth Regina/Gloriana/Good Queen Bess, of course, because I'm not about to tell you how to vote.
Don't forget my Shakespeare Flowchart Poster is available now! I've received a ton of orders in the last few days (thank you!), so it might take me up to a week to get yours to you, but they are going out!


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Wednesday, September 16, 2015
Happening today! Early Access to Timmy Failure Island!
As always, we'll let you know the moment it's available, so you can have your shot at becoming a Timmy Failure Island World Champion.
Make sure you're ready. Become a Member today so that you can play Timmy Failure Island in its entirety tomorrow!
Labels: Captain Crawfish, Timmy Failure Island


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Search Maps
MapMap of Raleigh County and western part of Summers County showing topography Relief shown by contours and spot heights. "Base from sheets of United States Geological Survey." Available also through the Library of Congress Web site as a raster image.
- Contributor: West Virginia Geological and Economic Survey - White, I. C. (Israel Charles)
- Date: 1916


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Survey Says: Make Sure Your Employee Retention Efforts Are Effective!
Do you know the biggest reason why key talent leaves?
(SPOILER ALERT: It's probably the very first thing that popped into your mind.)
Yep. More money.
That's according to over 500 rewards professionals surveyed by WorldatWork.org for a recent published report, Retention of Key Talent and the Role of Rewards. Other factors included lack of promotional opportunities, feelings that the pay was better elsewhere and dissatisfaction with the job. The researchers also found that 65% of organizations surveyed said retaining key talent has become a major concern. Their report concluded that:
First, rewards professionals are concerned about their organization's ability to retain key employees. More than 50% believe that key talent retention will be challenging in the future. Second, there is considerable variation in how organizations define key talent and how far down into the organization they actively manage this group. However, we found that organizations that identify, define and manage key talent deeper into the organization are more confident that they will be able to retain these individuals. Additionally, key employees quit for a variety of reasons, but they are more likely to leave for rewards-related reasons than other work-related issues. Finally, although most organizations used many different methods for retaining key talent, the effectiveness of these methods varies substantially. We also found that the organizations that used a broader toolkit of retention methods believed they were in less danger of having key talent quit.
So, what can your company do?
For starters, have a clear, accurate picture of whom your employees are and what they want. Rewards are important, but they aren't everything. You need to know what satisfies your talent on both intrinsic and extrinsic levels. You also need a clear and accurate picture of what your company is capable of delivering too.
"Our approach to employee retention is to help companies find what will work for them, while staying in touch with the needs and interests of their employees," says Kelly Coblentz, PHR, hireVision's Director of HR Services. "From our experience with clients, each company is unique and should develop a customized retention strategy. If a particular small or midsized company is restricted by pay or benefits because of their size, we work together to determine alternate reward-related retention strategies that are still meaningful to employees."
Interested in finding out more about how hireVision can help you with employee retention support, or about any of our HR Partnering Services? Contact us today for a practical discussion about your human resources needs.


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Exchange-traded funds offer a convenient way to invest in sectors or niches that interest you. If you'd like to add some large-cap value stocks to your portfolio but don't have the time or expertise to hand-pick a few, the Guggenheim S&P 500 Pure Value ETF (NYSEMKT:RPV) could save you a lot of trouble. Instead of trying to figure out which stocks will perform best, you can use this exchange-traded fund to invest in lots of large-cap value stocks simultaneously.
Why this ETF and large-cap value stocks?
One way to up your chances of getting great investing results is to focus not only on great companies but also on ones that are undervalued and therefore offer a margin of safety. This ETF targets undervalued stocks based on price-to-book-value, price-to-earnings, and price-to-sales ratios that suggest strong value. It's also focused on large-cap stocks, which, in general, are more reliable than smaller, younger, upstarts -- after all, they've done a lot of things right in order to grow to their size.
This ETF sports an expense ratio, or annual fee, of 0.35%, which is well below the typical mutual fund's fees, and it recently yielded 1.3%. It has outperformed the S&P 500 over the past three and five years.
A closer look at some components
On your own you might not have selected Hewlett-Packard (NYSE:HPQ) or Valero Energy (NYSE:VLO) as large-cap value stocks for your portfolio, but this ETF recently counted them among its 50 holdings.
Hewlett-Packard has struggled lately, with its stock averaging an annual 1.3% loss over the past five years, but that stock is up about 40% over the past 12 months. The printing giant has been hurt by the weak PC market, but it recently posted a 7% year-over-year gain in PC sales, while its printing and hardware businesses didn't do as well. One explanation is that Microsoft's ending support for Windows XP led to many companies replacing their PCs instead of just upgrading to newer software. Thus, it's likely more of a temporary sales boost.
The company, led by CEO Meg Whitman, has been working on turning itself around, in part via aggressive cost-cutting that featured enormous layoffs, to the tune of about 45,000 to 50,000 jobs. The company has elevated Whitman to the chairman role, which runs counter to sound corporate governance practices, especially from this company with a poor track record in that area. Corporate governance expert Nell Minow has said, "To unthinkingly give the same person the CEO and chairman role shows that they still don't get it."
A bright spot is the company's hefty free cash flow of close to $8 billion annually. Hewlett-Packard bulls like its moves into areas such as cloud computing, 3-D printing, health care analytics, software, and mobile. They like its 1.9% dividend yield, too. The company's forward price-to-earnings (P/E) ratio of 8.9 is appealing, but that's roughly its five-year average and Hewlett-Packard's future remains rather uncertain at this point. Whether you buy depends on whether you think Whitman will pull off an ultimately successful turnaround. I'd like to at least see revenue start growing again before considering buying.
Valero Energy Corporation
Major U.S. refiner Valero Energy has been treating shareholders well, with its price up 38% over the past year and an average annual gain of 15% over the past 30 years. It has been profiting from the boom in shale oil and has been enjoying fat profit margins from Gulf Coast diesel. Its ethanol business has been booming, too. Its strong presence on the Gulf Coast gives it the advantage of access to imported crude oil as well as the ability to export refined products. New pipelines are now delivering cheaper U.S. oil to refine, boosting Valero's margins as it imports less.
Valero is poised to benefit from the proposed (and controversial) Keystone XL Pipeline, and has been investing in railcars to help bring in crude from inland fields. It has been making strategic investments that can lower its refining and transportation costs.
Valero Energy yields 1.7% and it has tripled its dividend payout since 2011. With single-digit P/E and forward P/E ratios, rising profit margins, and free cash flow topping $2 billion annually, its stock is appealingly priced, given its substantial growth drivers.
The big picture
It makes sense to consider adding some large-cap value stocks to your portfolio. You can do so easily via an ETF. Alternatively, you might simply investigate its holdings and then cherry-pick from among them after doing some research on your own.


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The Square Root of Summer by Harriet Reuter Hapgood
Published May 5, 2016 by Pan Macmillan
Source: the publisher
Rating: 4 stars
From the blurb: Gottie H. Oppenheimer is losing time. Literally. When the fabric of the universe around her seaside town begins to fray, she's hurtled through wormholes to her past:To last summer, when her grandfather Grey died. To the afternoon she fell in love with Jason, who wouldn't even hold her hand at the funeral. To the day her best friend Thomas moved away and left her behind with a scar on her hand and a black hole in her memory.Although Grey is still gone, Jason and Thomas are back, and Gottie's past, present, and future are about to collide—and someone's heart is about to be broken.
The Square Root of Summer is Harriet Reuter Hapgood's debut novel, set in the fictional town of Holksea, Norfolk. It's July and Margot, better known as Gottie, is still dealing with the loss of her grandfather last September, and wondering what she's going to do with her summer. She's still reeling from the events of the previous year: Grey's death, her older brother Ned leaving for university, realising Jason, her secret boyfriend, didn't love her, and losing her best friend Sof because she withdrew into her grief. Now her father tells her that not only is her old best friend and neighbour, Thomas, returning to Holksea, he'll be staying with them for the summer.
The characters and relationships in this book were all so well done. I felt for Gottie who is so lost and lonely. I adored Thomas and loved that he made Gottie's life infinitely better. Ned and Papa were both wonderful, and the addition of German words peppered throughout was endearing to me as someone who also grew up with European parents.
Did I understand all the maths and science in this story? Nope! But, you don't have to be a maths or physics whiz to love The Square Root of Summer. Gottie's story is sweet, sad, and utterly captivating. At it's heart it's a beautifully told story of grief, love, friendship, and family.
Thank you to Pan Macmillan for my review copy.


text: Portion Readings: Torah Exodus 25:1—27:19 Haftarah I Kings 5:12—6:13 Portion Summary "Three bowls [of the menorah] shall be made like almond blossoms on one branch…" Exodus 25:33 (See below.) The readings for this week 3-9 February 2019 are called T'rumah—"Donation": MISHKAN—"DWELLING PLACE" The rest of the book of Exodus (except for the incident regarding the golden calf) will be related to the setting up of the "Tabernacle." The Hebrew for this word is mishkan—which means "a dwelling place." Its root shakhan is used in the Modern Hebrew word for "neighbor"—someone who "dwells" nearby. God longs to shokhen with, to dwell, to "neighbor" closely with His people. The word is used in Exodus 25:8 of this week's Torah Portion when the LORD instructs that a "holy place" (sanctuary) be constructed so that He may dwell within Israel. This would be the tent-covered Tabernacle (*) used in the wilderness and in the days of the Judges. At the end of this week's Haftarah (I Kings 6:13) Solomon, some 500 years later, has completed a Temple on Mount Moriah—and the same words are again repeated, "And I will dwell among the children of Israel, and will not forsake My people Israel." Around 440 years later still, a pre-incarnate Yeshua twice more released these words through the prophet Zechariah, "Sing and rejoice, O daughter of Zion! For behold, I am coming and I will dwell in your midst. Many nations shall be joined to the LORD in that day, and they shall become My people. And I will dwell in your midst. Then you will know that the LORD of Hosts has sent Me to you." (Zechariah 2:10-11). Yet, "the Most High does not dwell in temples made with hands" (Acts 7:48), and today, through the work of the Messiah Yeshua, His Body on earth is "being built together for a dwelling place (Hebrew translation: mishkan) of God in the Spirit" (Ephesian 2:22). Finally, John tells us of a day when a Voice from heaven will proclaim, "Behold, the tabernacle (Hebrew translation: mishkan) of God is with the children of Adam, and He will dwell (shokhen) with them and they shall be His people. Elohim Himself will be with them and be their God" (Revelation 21:3-4). (*) In English Bibles, a different Hebrew word succa, meaning "a temporary shelter," is often also translated "tabernacle"—the Feast of Tabernacles in the fall uses the plural of this word Succot. *Exodus 25:2. "Speak to the children of Israel, that they bring Me an offering. From everyone who gives it willingly with his heart you shall take My offering." *Exodus 25:10. "And they shall make an ark of acacia wood…" The word "ark" is aron, a word used today for a cabinet, closet or wardrobe (Noah's "ark" and that of the baby Moses is a different word teva, meaning 'box'). This ark would later be called the "Ark of the Testimony, –of the Covenant", –of God", and "the Ark of YHVH (the LORD)". *Exodus 25:13-15. "You shall cast four rings of gold for it [the Ark of the Covenant], and put them in its four corners…and you shall make poles of acacia wood, and overlay them with gold. You shall put the poles into the rings on the sides of the ark, that the ark may be carried by then. The poles shall be in the rings of the ark; they shall not be taken from it." It is remarkable the lengths to which this passage goes to stress the importance of the poles used to carry the ark, and that they are to stay in the rings at all times! Yet by the time of David, even though he read the Torah continually and loved it, that importance seems to have faded to a minor, unimportant "detail." Tragedy would occur when he allowed the Ark to be carried a different "more modern" way (II Samuel 6:1-8). It is crucial to employ the whole counsel of God; there are no details of His instructions which are more important than others. "Thy Word O LORD is Truth!" It is important also to stress that ALL of the articles of the Tabernacle were essential in the completion of the perfection of the whole—whether the beautiful golden menorah, the cherubim, the intricately embroidered inner curtains, or the more homely boards for the sides, the skins over the top, the instruments of bronze such as the "pans to receive the ashes, the shovels and its basins and its forks and its firepans" (27:3). So with those human "vessels" making up the Body of Messiah on earth today… some may be in positionings which appear more honourable than others, but before God, each part being in the place for which it have been specially fashioned by the Master Artisan in His preparing the Whole, that is the important thing. *Exodus 25:17. "You shall make a mercy seat (Hebrew: kaporet) of pure gold." Kaporet means both "atonement" and "covering". Upon this the blood would be sprinkled on the Day of Atonement. It was above this that the Presence of the LORD would dwell between the Cherubim, Hence the (extra-Biblical) word shekinah, related to shakhan above, refers to the manifest dwelling-presence of the LORD. *Exodus 25:22. "You shall put the mercy seat on top of the ark, and in the ark you shall put the Testimony that I will give you. And there I will meet with you, and I will speak with you from above the mercy seat, from between the two cherubim which are on the ark of the Testimony, about everything which I will give you in commandment to the children of Israel." "Meet with you" here means "at an appointed fixed time and place." In God's mercies, we now "have boldness to enter the Holiest by the blood of Yeshua, by a new and living way which he consecrated for us"—so as to meet with and be spoken with by our Father (Hebrews 10:19-20). *Exodus 25:30. "And you shall set the showbread on the table before Me always." Showbread is literally "Bread of the Face" or "Bread of the Presence". Leviticus 24:5-9 clarifies that it would consist of 12 loaves made from wheat flour, corresponding to the 12 tribes of Israel. Each Sabbath they were placed before God on the golden table, across from the menorah whose light shone upon it. Psalm 44:3 says that Israel's victories did not come by her own prowess, but "It was Your right hand, Your arm and the Light of Your Face, for You loved them!" *Exodus 25:33. "Three bowls [of the menorah] shall be made like almond blossoms on one branch…" The Hebrew for "almond" or "almond blossoms" which were to decorate the Menorah is sha'ked. This is also the root for another similar-sounding Hebrew word sha'kad meaning "to watch, to wake, to be diligent." This is the word used in Psalm 127:1, "Unless the LORD guards the city, the watchman stays awake in vain." Since the almond is the first tree to blossom in Israel, in mid-winter while other trees are still sleeping, it bears this same root and has become a symbol for wakefulness, and alertness. This is why both of these words are used in Jeremiah 1:11-12. The LORD asks Jeremiah what he sees, and he responds, "The branch of an almond (sha'ked) tree." The LORD responds, "You have seen well, for I am watching over (sha'kad) my word to perform it." Even so, the menorah, which illumined the darkness when all else were sleeping, was decorated with these flowers—among other things, a symbol of He who watches over Israel and neither slumbers nor sleeps—who also watches over His word regarding her to perform it. As we write, the hills around Jerusalem are still shining with these flowers. PLEASE PRAY for the Body in Israel to be alert, and awake, diligently seeking the Light of the Spirit to illumine the Word which nourishes us with life and guidance during this hour! *Exodus 25:40. "And see to it that you make them according to the pattern which was shown you on the mountain." All of these things—the Ark; the rings of gold; the poles of acacia wood; the Mercy Seat; the Cherubim; the Table of Showbread; the golden Menorah— point to the work of Yeshua, our heavenly High Priest and mediator of a New Covenant, "For this is the covenant that I will make with the house of Israel after those days, says the LORD: I will put My laws in their mind and write them on their hearts; and I will be their God, and they shall be My people…For I will be merciful to their unrighteousness, and their sins and their lawless deeds I will remember no more" (Jeremiah 31:31; Hebrews 8:3-13). – Your Friends in Jerusalem [The readings for next week (10-16 February 2019) are called Tetzaveh—"You Shall Command": TORAH: Exodus 27:20—30:10; HAFTARAH: Ezekiel 43:10-27]


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The Fresno City Council voted Thursday to permit the indoor-only cultivation of up to four medical cannabis plants, a slight change of course from the zero-tolerance ban it passed last year. UPDATE: Fresno City Council balks at cannabis ordinance The ordinance was brought forth by council President Oliver Baines III, who chaired a medical marijuana subcommittee that met with stakeholders last May. At that time, medical cannabis patients expressed serious reservations about the four-plant limit [read more …]
A new cannabis ordinance that was proposed after a 4/20 celebration in Woodward Park got a cool reception at Thursday's meeting of the Fresno City Council. Council Member Lee Brand proposed the new ordinance, which on paper prohibited the use of controlled substances on city property, including parks. Because medical marijuana didn't fall into the exemption for people using prescription medications (cannabis patients receive recommendations from doctors, not prescriptions), cannabis patients would be effectively barred [read more …]
The Fresno Cannabis Association presents its first fundraiser and strategy session at 2 p.m. June 8 at Full Circle Brewery in Fresno. Come learn about the cannabis growing bans in the City of Fresno and Fresno County, and meet the people leading the legal fights against them. Food, drink and cannabis advocacy — tres bien! Facebook event page | Meetup event page Admission tickets are $10 at the door. This private event is for people [read more …]
Growing problem: Fresno marijuana house fires
When the Fresno Police Department decided that patients growing medical cannabis outdoors was a threat to public health and safety, the City Council signed off on an outdoor cultivation ban. What the FPD didn't tell the City Council was that indoor cannabis cultivation can create equal or greater threats to public health and safety, including marijuana house fires caused by overloaded electrical and lighting systems. The latest Fresno house fire caused by cannabis cultivation was [read more …]
Fresno's ban on outdoor cannabis gardens faces a new legal challenge, this time on environmental grounds. In December 2011, the Fresno City Council passed a so-called urgency ordinance prohibiting outdoor cannabis gardens anywhere in the city. The ordinance passed after police cited concerns about a handful of large-scale gardens, some of them within residential neighborhoods. A 2010 shooting death during an attempted heist of an outdoor cannabis garden across from Roeding Park was cited as [read more …]
Fresno mayor signs ban on growing marijuana outdoors
The deal is done and the ink has dried on Fresno's permanent ban on growing marijuana outdoors. Technically speaking, it doesn't take effect until Aug. 3, but there's a temporary ban that's still in place. Mayor Ashley Swearengin signed off on the law July 3, which followed approval June 28 by the Fresno City Council. Outdoor marijuana cultivation ban – City of Fresno


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Triathlon Day in Madrid
In previous posts we have already talked about how much sport is practicedin Madrid.There are many different competitions carried out in the city professionally as well as at amateur level.
Running has really set deeply in madrileños hearts during the last few years.Today, we are talking about a very special competition, that on Saturday has everything to provide forthe ladies.
Triathlon Day
This Saturday July 16th, in Casa de Campo de Madridthe "triathlon day" takes place. Thewomen's triathlon is one of the different races and competitions that are programmed throughout the day and is aimed specifically at women.
Other sport trials taking place that day are , sprint , swimming in the Casa de campo's lake, walking,trekking and bike climbing to the Garabitas Hill etc. There will also be a paratriathlon, and the final of the schools triathlon competitions, open to all of Madrid's school districts.
Comunidad de Madrid (Madrid districts), Madrid's council and the Triathlon Madrid Federation are organising this sporting event in Madrid.
This event has in mind all of the citizens regardless of their experience, in triathlon or similar events. TheTriathlon Day in Casa de Campoallows you to participate individually, in a team, or with family and friends….
The first event of the competitions starts at 8:00, and continues throughout the day until the last one takes place at 17.00, when the final of Madrid's schools triathlon with all of Madrid's districts schools participating closes the calendar. This offers a great opportunity to enjoy the weekend, doing something healthy and pleasurable in one of the nicest green areas of Madrid's
If you wish to rent a touristic apartment in Madrid for this summer in Madrid Smart Rentals, we can provide individual apartments in singular buildings, in the best areas of the capital. Contact us, and let us know what you are looking for.


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Her Vision. Our Mission.
Literacy Inc. is driven by the belief that individual communities possess the resources and the ability to raise accomplished children.
Mimi Levin Lieber had a successful career as founder and President of Lieber Attitude Research, a consumer and public opinion research firm. But that wasn't enough. Passionate about education, she served for 15 years on the New York State Board of Regents.
What she saw was an overwhelming number of young children from low-income neighborhoods struggling in school and later in life. What she learned was that early reading was a key component for their success.


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My go to dinner party, potluck, anytime happy dance comfort food pasta dish.
serves 4
1 cup dried brown lentils
1 package pasta (shells or orecchiette)
2 T olive oil (plus more before serving)
1/4 cup fresh parsley, chopped
2 green onions, sliced in rounds
1/2 small yellow onion, finely chopped
2 T lemon juice
1-2 T ground sumac
1/2 t ground cumin
1/2 t ground coriander
1/2 t paprika
1/2 t dried basil
1/2 t dried crushed Marash or Aleppo pepper (an Armenian pepper) *
1/2 t dried crushed Isot pepper (an Armenian pepper)
To do:
Cook lentils and pasta according to package directions.
Meanwhile combine all the other ingredients in a large serving bowl. Add the lentils and pasta, salt and pepper to taste. Stir well and serve warm.
* I am fortunate to live near many Armenian markets and can get these ground peppers easily. The taste is really unique so they are worth seeking out but if you can't find them then substitute with another pepper you like, perhaps something on the sweet/smokey side like Ancho.


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Use this page to make an announcement about noticeable events at a Wikisource subdomain, or other news related to Wikisource. It is supposed to be blog-style, and it is not intended to host discussions. Please post most recent items at the top of the list. Comments that are not posts will be deleted. Simple records that a subdomain has reached a given number of pages should be better posted at m:Wikimedia News. See also the local news pages on de • fr • it • pt • ru.
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AMD Unveils "Enthusiast" Polaris GPU To Journalists At CES 2016
AMD has reportedly just revealed its 2nd Polaris GPU. An "enthusiast" class chip to succeed the R9 Fury X and R9 390X graphics cards. This update came in via Tweaktown, who report to have been shown a second Polaris GPU – which they weren't allowed to photograph – besides the small Polaris graphics chip that AMD has already demoed against Nvidia's GTX 950 last week.
AMD's "Enthusiast" Polaris GPU Makes A Surprise Appearance At CES 2016
Anthony Garreffa of Tweaktown reports that nothing has been revealed about this graphics chip other than the fact that it's the enthusiast GPU of the Polaris family. Potentially becoming the R9 490X or the successor to the Fury X, the latter being more likely Garreffa points out. He went on to say that the person who had showed this GPU to the press had a "huge grin on their face the entire time".
We've approached AMD for comment, but that's all we have in the meantime. For those unaware AMD officially announced its next generation graphics architecture at CES last week. Code named "Polaris" this graphics architecture will be powering upcoming Radeon graphics products in 2016.
The Polaris family of graphics chips will be the first from the company to use 14nm FinFET process technology. Which allows for the creation of significantly more power efficient and faster graphics chips, with considerably more transistors per mm². AMD announced that Polaris will be released sometime in mid 2016.


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Three Points of a Reappearing Muse
Three Points of a Reappearing Muse
19" x 48" x 2"
Oil and screen print on canvas stretched over wood panel. This piece belongs to a new collection inspired by the California coast line which can be viewed in person as well at Secession Art and Design in San Francisco. It is a one of a kind painting presented on a 2" deep wood panel, ready to hang and signed by the artist.
Add To Cart


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Mixed media, painting and drawing
"Inspired by recent studies at Newlyn School of Art, especially James Hankey's traces with light in his Layered Curiosities, my current practice involves superimposing drawing or painting over my own images. In the lower layer this maybe formed from my abstract paintings or photographs – perhaps of entombed dried flowers or other organic or artificial matter. I then look for figures within those images, the way we may think we see a loved one in a crowd or shapes in the trees. You think you see them…. "
Brigitte's work has been called experimental, psychological, innovative and intuitive.
Brigitte was born in Solihull, lives in Leicestershire and has exhibited locally with Leicester Sketch Club, The Sock Gallery and Attenborough Arts. This year she is exhibiting with Morvah Schoolhouse Gallery and Chapel House, Cornwall.
Portrait commissions undertaken
email email@example.com
website www.artbt.co.uk
pinterest https://www.pinterest.co.uk/brigitte0902/
facebook https://www.facebook.com/brigittethomasartist/


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The cord-pull in a bathroom is a trivial object. The problem is that many people need to have the right cord-pull or they feel that the entire bathroom looks out of sync. The reason for this is that these cord-pulls can be in many different styles, and there could always be one better.
A cave bathroom is a very rare concept that few people have tried. The reason for this is that it would be very expensive to create. Even so a cave bathroom is highly practical, as a waterfall shower is the best way to wash in the morning.
Having warm colours in a bathroom is brilliant for the winter. The reason for this is that when people are getting out of the shower in the morning they'll want to feel warm despite the freezing weather. With warm colours in the bathroom this will be possible for everyone.
Warm colours have been proven to make people feel warmer. This is why it is good to have warm colours in the bathroom, a place where it is easy to feel cold. In the summer people take cool showers to feel colder than the heat outside, and warm colours could be counterproductive to this however.
Sleek bathrooms are the epitome of easy bathroom living. Remote controls can be used to control everything, and the taps and shower head simply slide back into the bath or wall when they're finished with. This is great for someone that loves their gadgets but wants to have a minimalistic look to their bathroom.
Anyone with a sleek bathroom appreciates a great looking bathroom. The reason for this is that sleek bathrooms have well-designed taps and showerheads on their baths and sinks. All of this helps to bring the essence of luxury out into the room when someone comes in to use it for a bath or shower.


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These two steps are closely related and are always performed together. They can be thought of as preparing the proper canvas on which to create the "masterpiece".
The existing conditions survey forms the basis from which to evaluate changes, required materials and services, and overall Project costs.
The creation of as-built drawings ensures the design will properly accommodate to or modify existing structures.
- The Production Coordinator/Estimator and Designer will visit the site, take lots of digital photos, make detailed measurements of interior and exterior spaces, and make lists of materials and systems in place.
- The measurements (or Owner-provided drawings) are input into Contractor's CAD program, and plans are generated, which may consist of: Foundation plan; Floor plan(s); Elevations; and Site Plan(s). We will send you copies of as-built plans either electronically or printed, as requested.
- Existing conditions details are incorporated into our database(s) to ensure appropriate design guidance and to facilitate comprehensive pricing.


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Annual Meeting
Save the date! ANCE will take place on Friday, April 3, 2020.
Massachusetts Public Policy
As the state affiliate of the Academy of Nutrition and Dietetics ("the Academy"), the Massachusetts Academy of Nutrition and Dietetics (MAND) promotes public policy in line with those of the Academy. The public policy priorities of the Academy can be found at:http://www.eatrightpro.org/resources/advocacy.
MAND's vision is to "Optimize the health of Massachusetts residents through food and nutrition," and our mission is to "Empower MAND members to be Massachusetts food and nutrition experts and leaders." MAND's public policy at the state level seeks to achieve both.
MAND Public Policy Panel
Every state affiliate of the Academy has a group of elected and appointed members who make up its Public Policy Panel (PPP). The Academy outlines PPP positions and provides guidance and support to affiliate PPP members. The Director of Grassroots Advocacy in the Academy's Washington, DC, office is available to PPP members to assist and guide them in their public policy and advocacy efforts.
For a quick guide to PPP positions, click here
Massachusetts State Legislature
Formally called "The General Court of the Commonwealth of Massachusetts," the Massachusetts legislature is responsible for enacting laws in the state, as well as passing an annual budget. It is comprised of a Senate, with 40 members, and a House of Representatives, with 160 members, all of whom serve two-year terms. Each new two-year legislative session begins on the first Wednesday of each odd-numbered year (e.g., January 4, 2017), and ends its formal session on the last day of July of the even-numbered year, with informal sessions running through the end of December.
MAND tracks bills which impact the health and nutrition of Massachusetts residents, as well as those which impact our profession and dietetic licensure. We also track annual state budgets, as theseaffect government spending on programs which employ our members and provide nutrition, health and prevention services for state residents.
For additional information on the Massachusetts legislature, visit:https://malegislature.gov.
MAND encourages all members to call upon their state senators and representatives to support bills and budget items in line with our public policy and legislative priorities, as well as to introduce them to our organization and the many important roles of RDNs and NDTRs working across the state.The PPP would be happy to answer any questions you have about state-level legislation and contacting your legislators! Please email us at email@example.com.
Legislation - Bills & Public Hearings
MAND tracks bills introduced in the legislature and attends public hearings at the State House. Hearings provide an opportunity for members of the public to provide "verbal testimony" and speak directly to legislators to voice their support for or opposition to certain bills. Public hearings also provide an opportunity to submit "written testimony," position statements for or against a bill. MAND reaches out to members when it seeks input on a bill for which we plan to provide written or verbal testimony. Many times, we are looking for members with career expertise in the area impacted by the bill, such as elder care, healthy food access, public food assistance programs and public health. We urge any member to get involved in this process, and hope to hear from you when called upon to provide input.
An example of a current bill in line with the Academy's and MAND's public policy priorities is S.643/H.2480, An Act to promote public health through the Prevention and Wellness Trust Fund, requesting renewed funding for the continuation of statewide public health campaigns and programs. You can learn more about the PWTF by visiting: https://mapublichealth.org/2017/04/10/action-alert-protect-the-prevention-and-wellness-trust-fund-pwtf/.
Annual Legislative Event - Day on the Hill
The Academy encourages each state affiliate to hold an annual state-level legislative event. To promote its mission, provide members an opportunity to engage in the state legislative process and introduce state legislators to our organization and profession, MAND hold its "Day on the Hill" each March at the State House.
Each year's event has a theme, such as nutrition in prevention and wellness, or creative solutions to reduce food insecurity, and MAND members working in the specific area being highlighted are asked to speak at the event. The event kicks off with welcome remarks from a state senator or representative who supports public policy and legislation related to nutrition, health and well-being. This year's event also served to present a proclamation from Governor Charlie Baker of the official proclamation that March 2017 was "National Nutrition Month® in Massachusetts."
MAND needs the support of all members, RDNs, NDTRs, dietetic interns and nutrition students alike, to make the event a success. If you would like to learn more about Day on the Hill, please email the PPP at: firstname.lastname@example.com.
To see photos of Day on the Hill 2017, click here
To see the National Nutrition Month® proclamation, click here
Public Policy Partnerships
MAND is an organizational member of several state associations and stakeholder groups. MAND's PPP works with them to impact public policy to improve public health, especially increasing access to healthy, affordable food and reducing rates of food insecurity and its long-term consequences on health.
One such organization is the Massachusetts Public Health Association (MPHA), who puts out "action alerts" at key times in the legislative cycle, such as when a bill is up for a vote by the legislative committee of jurisdiction. MAND's PPP has a liaison to MPHA, who joins conference calls and activities related to its Act FRESH campaign "…taking action to build a better future for Massachusetts families by improving access to healthy, affordable food and safe public spaces for physical activity."
The key piece of legislation in this campaignis the Massachusetts Food Trust Program.As part of MPHA's stakeholder group, MAND was involved in the successfullegislative campaign to establish the Massachusetts Food Trust in 2014. After two years of continued advocacy, the legislature committed $6 million in capital funding and $100,000 to cover administrative costs of the Food Trust. Howeverit took another year of coordinated advocacy that legislators finally agreed in May 2017 to "release" $1 million in capital funds to begin the real work of funding private and public ventures in healthy food retail.
For more information on the Massachusetts Food Trust, visit: https://mapublichealth.org/priorities/access-to-healthy-affordable-food/ma-food-trust-program/.
Regulation - DPH & DPL
In addition to legislation, MAND tracks regulation at the state level. Regulations are the specific rules created for carrying out legislation. Regulatory agencies, such as the Massachusetts Department of Public Health (DPH),set and revise regulations over time, and, as with legislation, seek public comment when they do so. For example, in 2014 DPH sought to update school nutrition standards for public schools, at which time many individuals and organizations, including MAND, submitted written testimony urging DPH to uphold strict standards regarding the amount of sugar allowed in milk and àla carte items sold in schools across the state.
Other regulations impact our profession directly.The Division of Professional Licensure (DPL)oversees the Board of Registration of Dietitians and Nutritionists, which grants licenses to qualified dietitians and oversees licensees to ensure they are complying with all requirements relating to ethical practice, ongoing continuing education and license renewal. InAugust 2016, DPL staff conducted a "listening tour" across the state to hear any concerns voiced by the public about any licensed profession; MAND members attended to make sure that it was present to hear any concerns about dietetic licensure and the regulation of the practice of dietetics.
Dietetic Licensure
Massachusetts is one of 46 states with dietetic licensure or certification. After many years of grassroots advocacy work performed by hundreds of MAND members, the Massachusetts legislature passed a bill in 1999 establishing the Board of Registration of Dietitians and Nutritionists and creating the credential "licensed dietitian/nutritionist" or "LDN" and the process for obtaining state licensure, thereby creating an extra level of protection for the public against those practicing without the proper education, supervised practice and ethical guidelines requisite of the profession.
For a history and overview of dietetic licensure in Massachusetts, click here
Consumer Protection and Licensure rationale from the Academy, click here
The Academy asks all state affiliates to appoint a Consumer Protection Coordinator (CPC). MAND's CPC serves as the liaison to the Board of Registration of Dietitians and Nutritionists, attendingits quarterly meetings to represent MAND, facilitate clear and effective communication between the Board and MAND and address questions pertaining to licensure and continuing education requirements.
To learn more about dietetic licensure, see Licensure Information, located under Professional Development.
MAND & Advocacy
If you are interested in MAND's public policy activities, such as responding to "action alerts" to support nutrition legislation, or getting involved in our activities to promote our profession, consider joining MAND's "grassroots network," an email list of MAND members who wish to stay updated about public policy. If so, please email firstname.lastname@example.com. MAND has many ways to get involved and we would love for you to do so!
See the About section to meet the current members of the PPP
Save the date! ANCE will take place on Friday, April 3, 2020.
Do You Want to Make a Difference for Your Profession and Your Community? Visit our Public Policy Section.
Join the Academy of Nutrition and Dietetics and choose Massachusetts as your home state.


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Book review: "Acting Songs" by David Brunetti/
About the book: Published in 2006, "Acting Songs" is still current enough to be a guide for making your music come alive in musical theater, cabaret, auditions or other performance settings. Although short, just 95 pages, the length is one of the things I like best about it, making it approachable, easy to read with very little jargon, and can be finished quickly for those looking for immediate, actionable take-aways.
About the author: David Brunetti is a teacher, writer, musician, musical director and vocal coach in New York City who specializes in bringing acting techniques to song. He travels and brings master classes to campuses around the world, spreading the message of his book.
Who is it for? The book is written for beginning professionals within the musical theater industry, younger actors who are studying the craft, teaching artists who want to take new techniques into their musical theater classroom, advanced actors who aren't familiar with how to connect acting practices to song, or the opposite, an advanced singer who isn't familiar with connecting acting into their music.
Review: is this book worth your time? Yes, if you fit into one of the groups above.
Why should you read this book?
- It is short, giving impatient people immediate, actionable suggestions.
- It is organized sequentially, meaning that every chapter builds on the previous. If you read it in order and take down a few notes, you'll have a step-by-step acting process that you can use over and over.
- It is honest. Brunetti writes in a friendly but firm voice, explaining things that absolutely must or must not be done in order to be considered a professional within this field. He makes you want to do what he says.
- It includes direct quotes from directors, casting directors, agents, actors, and other fellow professionals within the field, giving their blunt advice, which for the most part is motivating and exciting.
- It uses many songs as examples and literally writes out the lyrics, and discusses each intricate point, in detail. It gets down to a tactical level.
What's not to like about this book?
- The writing style is a somewhat disorganized. It is written very much like what I'd imagine is a transcription of one of Brunetti's live master classes, which is great because you feel like you're really getting in and doing the work of breaking down songs, but in a book format it's kind of weird. It makes you wonder where the information is leading, what's next, are we on a tangent?, etc.
- The choice of chapter headings is a little odd, and I would have preferred to see subheadings too, so I had a better idea of what would be covered as I was reading along.
- The monologue chapter is particularly long and disorganized, which is unfortunate being that it contains most of the meaty information. At the end of the chapter he summarizes and brings it together, but again, as you're reading through I would have preferred to see subheadings outlining the process.
Overall review, graded A-F: "Acting Songs" gets a solid B. Buy Acting Songs here.
Want more info on acting techniques? Pick up our eBook, "Sensational Scenes and Songs," written especially for musical theatre performers.
Want more book suggestions on other topics? See our recommended reading page.
Like what you read here? Don't miss the best posts! Subscribe to receive email updates.
Give us feedback – tell us what you think of our site and what additional topics you'd like to see covered.


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LIV on Studio 5: How to Select the Perfect Rug for Your Space
We've has quite the week this week with 3 days of filming in a row. We're starting to feel a bit like TV stars ;) If you want to see our segment on Studio 5 about finding the perfect rug for your space click here.
Are you in the market for a new rug? Here are a few tips, tricks, and some general guidelines to help get the perfect rug for your space.
How do I pick the correct sized area rug for my room?
1. First, measure the size of the area you want to cover.
2. In the family room, select a size that covers at least the length and width of your furniture. A 5? x 8? or 6? x 9? rug is a good size to cluster furniture around for an intimate area. To expand the space, select a larger size that outlines the perimeter of the area.
3. To determine the maximum-size rug that will fit in a room, subtract 24-36 inches from the room's width and length. This creates a frame of flooring between the rug and the walls.
4. In a dining room, make sure the rug is a minimum of 2 feet larger than the table going all the way around and that all chairs, when tucked in, are on the rug.
5. If there's a rug you absolutely love but it's too small for your room, layer it over a larger, natural fiber rug to make up the difference.
LIV Tip: To determine the size of area rug, lay out the room with towels or measure out the space using blue painters tape.
What style of rug is best for my space?
1. Consider your lifestyle. Are you placing your rug in a high-traffic area, such as a hallway or family room? Do you have young children or pets?
2. Consider your personal style. Choose something that complements the style of your room such as traditional, casual or formal.
3. Wool is usually a preferred choice in high traffic areas as it is naturally stain resistant and the fibers hold their shape better.
4. Cotton rugs are affordable but stain and wear out quickly.
5. Hand knotted or hand tufted rugs are the most expensive and will last for generations.
LIV Tip: Purchase synthetic rugs if you like to change your décor often. They are less expensive and come in a wide variety of options.
How do I select a pattern to complement my décor?
1. Take inventory of the color scheme in your room.
2. Select a rug that complements two or three main colors in the room.
3. Establish the mood you want to create. Do you want your room to feel rich and cozy or spacious and bright?
4. If your primary furniture is a solid color, go with a patterned rug. If your furniture is patterned or elaborate, choose a solid color.
5. Afraid of pattern? Add a textured rug instead.
LIV Tip: If the pattern or colors of your antique rug are too loud, flip it over, as the beautiful patterns are still there but are more faded and subdued.


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threadheads: make workshop's sewing 101 + brooklyn's sodafine
this past week's threadheads episode featured diana rupp of nyc's make workshop demonstrating some basic sewing tips...one of the most important (imo!) being that IRONING WHILST YOU SEW IS OF UTMOST IMPORTANCE!! i cannot stress that point enough...if you don't have an iron and don't use one when you sew, you ain't sewing properly, people. period. :P
if you're in nyc, you should definitely check out make workshop...they offer a huge roster of amazing classes on a myriad of topics, from block or letterpress printing, to patternmaking, to sewing, and even knitting or needlepoint. and a heck of a lot more. go look at their offerings, take a class! learn something new! do something creative better than you were before! yeah! rock!
those cool cats at threadbanger also give viewers a little tour of sodafine, a mighty fine and fabulous boutique in williamsburg, brooklyn that just happens to be owned and operated by my friend erin weckerle! her shop carries lots of beautiful and innovative handmade, small and sustainable labels, including the work of another extremely talented friend o' mine, valerie, who is the brooklyn-based designer behind the label dear birthday.
great stuff as always, threadbanger!


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Farming unifies the sprawling South Australian rural seat of Barker. From the irrigated towns along the River Murray to the rich countryside of the lower South East, this conservative federal electorate includes two of the State's largest regional cities, Mount Gambier and Murray Bridge. Its primary production sectors include fishing, forestry, agriculture and horticulture. Scroll down for a photographic tour of the seat.
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A little birdie told me it is Pam Nieman's birthday today. Is that right, Pam? If so - Happy Birthday!!!! Have a great day! (The world's a little better place just because you were born.)
Views: 64
Oops, missed it by a mile. I hope it was a great day.
Thank you so much!!! As you know, when you get this age...family and friends are the best gifts of all! Spent the day around the pool doing nothing...it was heavenly!
I hope you have a fabulous birthday Pam.
Happy Birthday Pam. Enjoy your day.
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Blake Griffin wins slam dunk contest by jumping over a car
Clippers rookie power forward Blake Griffin won the Slam Dunk contest by leaping over a compact car while catching a pass from teammate Baron Davis through the sunroof and then slamming the ball through the rim with two hands Saturday night at Staples Center.
The final round was scored by fans nationwide.
Griffin defeated Wizards center JaVale McGee, who did a one-handed catch and dunk in his final attempt.
But Griffin's final dunk triggered wild applause as he jumped over the car perfectly and scored his dunk in his first attempt.
Serge Ibaka of the Thunder pulled off a bizarre dunk in the first round by snatching a stuffed toy hanging from the rim with his teeth while doing a reverse slam. But Ibaka was eliminated along with Raptors guard DeMar DeRozan.
Each of the four competitors in the contest performed two dunks in the first round and were scored by five courtside judges.
--Barry Stavro
Photo: Clippers rookie Blake Griffin easily clears a car on his final dunk Saturday night. Credit: Mark J. Terrill / Associated Press


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Click on a staff member below to view their contact information and to learn more about our team.
Bridgett Rice is currently serving as the Council's Interim Executive Director. Ms. Rice has been with the Council for more than 25 years. With over 30 years' experience in Human Resources, Ms. Rice is skilled in recruitment, employee relations, employee development, payroll, training, compensation, benefits and worker's compensation. Ms. Rice has been a Certified Community Action Professional for the past 14 years and is an active member of Society for Human Resources Management.Show Bridgett's Questions
What's the #1 most played song on your iPod?
Take me to the King
If you won the lottery, what is the first thing you would do?
Go to Vegas and double it
What do you want to be when you grow up?
Forensic Profiler
What did you do growing up that got you into trouble?
Skipped school
What's your favorite indoor/outdoor activity?
If you could witness any event past, present or future, what would it be?
The coming of Christ.
When you have 30 minutes of free-time, how do you pass the time?
Let my mind wonder.
What was the last experience that made you a stronger person?
The passing of my Mom.
What was your favorite food when you were a child?
Spaghetti and meatballs. It's still a favorite food!
If you could choose to stay a certain age forever, what age would it be?
35 felt like a pretty good year.
Which celebrity do you get mistaken for?
True story. When I was 16 and working in a video store, Silence of the Lambs came out on video. So many people returned the movie and said I looked like Jodie Foster's character Clarice in the movie. All I could see is that we both had shoulder length brown hair.
When was the last time you had an amazing meal?
It really doesn't take much to please me. So, last weekend! Grilled hamburgers and homemade guacamole.
What chore do you absolutely hate doing?
Oh, I hate doing laundry. I really think that I do at least 100 thousand pounds of laundry each week. I have the clothes that they wear to school, the clothes that they work out in, the clothes that they wear from the work out, the clothes that they tried on and never put back in the closet that made it to the dirty clothes. Clothes...Clothes…Clothes…
What is your favorite childhood memory?
I have two. First, I grew up on a farm in Louisiana, which means that we ate what we grew. There was really no such thing as eating out. But, I remember when McDonald's opened in the town where I lived. I wanted to go there so bad I could hardly stand it! I'm the youngest of 12 children so one of my brothers brought me there when he was home from law school. It was the best hamburger I ever had in my life!! And, to top it off, Ronald McDonald was there!!!!! Second, My first time going to the circus was amazing! I remember a beautiful lady swinging by her neck and dancing in the air with a flowing garment on. I would take my mom's lace that she used to sew onto dresses and tie around my arms and waist so I could flow too. I used to pretend that I was that lady and turn round and round and around until I'd get dizzy. What a treat!
What are some songs that you love?
"I'm the man!" I just love to listen to it over and over again—Stand up and face the sun! Be a king when kingdom comes!! "Wooly Bully" It's a favorite of my family—Kinda like a family theme song. We have a dance that we do to it and everything. "Matilda, I Cried for You" It makes me tear up nearly every time I hear it.
What's the #1 most played song on your iPod?
On my iPhone it is "Wait, Wait Don't Tell Me," the NPR quiz show.
If you won the lottery, what is the first thing you would do?
Go on an extended vacation.
What did you do growing up that got you into trouble?
Fighting with my brother.
What's the #1 most played song on your iPod?
I don't actually have an iPod but depending on my mood or what I'm doing, my Pandora may play anything from Broadway Musicals and Acapella to Motley Crue.
If you won the lottery, what is the first thing you would do?
Hire an attorney and financial advisor. Yep, I'm an accountant!
What do you want to be when you grow up?
A mother to three wonderfully happy grown up children. And, an awesome baker.
What did you do growing up that got you into trouble?
Did I mention I'm an accountant? I'm a rule follower. Added to the fact that my dad is a 30 year veteran of the Lexington Police Department and that I was raised Catholic, I pretty much stayed out of trouble.
What chore do you absolutely hate doing?
If you could meet anyone, living or dead, who would you meet?
Gordon Parks
What songs are included on the soundtrack to your life?
My Favorite Things by John Coltrane, Redemption by Bob Marley, Midnight in Harlem by Tedeschi Trucks Band, The Light by Common
What story does your family always tell about you?
Six years ago I arrived to my Aunt's house ready to settle in for another Thanksgiving holiday consisting of eating too much, laughing too much and binging on pro football. While sitting at the table preparing to dive in to the appetizers my Mom ask me to help out in the kitchen. Next thing I know I'm wielding a carving knife hovering a 25 pound turkey trying to remove the legs and figure out what next. Since then I have become known as the turkey carving man in our family.
What was your favorite food when you were a child?
I have always loved seafood, and as a child, shrimp was probably my favorite (and is still on the top of my list). Growing up in a landlocked state, I didn't eat it that often, so whenever we went to the beach on vacation, I would take full advantage of the opportunity. When you have 30 minutes of free-time, how do you pass the time?
Depending on the time of day, I may squeeze in a quick workout, go for a walk or one of my favorite pastimes, sit on my porch listening to music while enjoying a tasty beverage. If you won the lottery, what is the first thing you would do?
After sharing some of my winnings with my family, I would travel. No question. I would take about a year and just travel to all of the places I've wanted to go but haven't been to yet. What did you do growing up that got you into trouble?
I had a terrible habit of shifting the gear of a parked car into reverse. It happened a few times when I was young and waiting in the car with my sister and/or others while my mom had to stop for a quick errand. For some reason, my mom continued to leave me in the car in those situations. I guess she assumed I had learned my lesson.
From the start, citizen participation has been an essential element and goal of Community Action. We listen to people with low income and let them take the lead in finding solutions to poverty in our community. By design, the Council's volunteer Board of Directors has a tripartite (three-part) structure. One part consists of individuals with low income who live in the community, while the other two parts are staffed by public officials and representatives from the private sector such as civic and business leaders. Together, these diverse segments of the community provide a range of perspectives to meet unique local needs.


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My Turn: Glen Martyn's 1966 Mustang Fastback
Glen and Becky Martyn of La Verne, California, attended the Mustang 50th Anniversary Show in Las Vegas, Nevada, this past April with their pride and joy, a 1966 Ford Mustang Fastback. As you can tell from these pictures, a car like this demands attention. Editor Creason knew if he passed on shooting this car he'd regret it for years to come as the attention to detail and execution of every aspect of the car is nearly flawless.
The Martyns have owned the '66 for the past 23 years after buying it from the original owner. "It's my first musclecar, but I've been a muscle car fanatic forever," Glen says. "We bought it because I have always loved this body style. Plus, it was in good shape. I'm only the second owner."
With young kids running around at the time, the Mustang wouldn't get much attention for quite a while until the kids had graduated college. When that time came, Becky finally gave Glen the go-ahead to get started on it, prompting him to request vanity plates that read "MY TRN66". When Glen was contacted and asked if he would like to display the Mustang at the Specialty Equipment Market Association (SEMA) trade show in Las Vegas last November, he didn't have much time to get it done. It was go time.
"Paint, motor, upholstery – we had 90 days to get everything done and get the car out to Las Vegas," Glen told us.
Paint, motor, upholstery – we had 90 days to get everything done and get the car out to Las Vegas
LTR Racing Engines of Onyx, California handled the engine build. The stout rotating assembly is comprised of a Scat forged SVO crankshaft with 2.00-inch rod journals. Arias forged pistons are slung by Pro Comp H-beam 6.200-inch connecting rods. The entire rotating assembly was carefully blueprinted and balanced before the bottom end was buttoned up.
Stock 2V Pantera closed chamber two-barrel cylinder heads have been ported, polished, and tested on a flow bench. Intake and exhaust valves are from Racing Engine Valves. The stainless steel pieces measure 2.020-inches and 1.600-inches respectively and are actuated via Crane roller rocker arms with a ratio of 1.7:1 to increase valve lift. LTR racing-spec valve springs ensure snappy valve action with a seat pressure of 180 pounds per inch and open pressure of 300 pounds per inch.
The mill also features a very trick custom Isky hydraulic roller camshaft (0.340/0.355-inch lift, 235/250 degrees duration at 0.050), perhaps one of only a few in existance. A custom fabricated 3.5 quart oil pan seals off the bottom end. The tailor-made pan was custom built to cooperate with the trick pieces used in the front suspension. The pan is paired with a Stock Car Products external oil pump and a 2.5-quart Accusump oil accumulator.{ad:BLOCK}
Carburetion is handled by a modified Holley 830 CFM mechanical mixer sitting atop a Weiand original intake. A MSD ignition box, distributor, and wires, are tied to a Pertronix Flame-Thrower coil to light all eight candles. Hooker long tube headers flowing through to DynoMax VT mufflers and three-inch pipes vent the spent exhaust gasses to the atmosphere.
Chino Hills Transmission of Chino, California, built the Mustang's Ford AOD transmission which allows the Martyn's lower RPM highway cruising. The AOD uses a torque converter with a stall speed of 2,500 rpm. Other upgrades to the Fox body era slushbox include an external cooler and a custom shift kit. Kolene steels and Kevlar clutch bands were used to further fortify the internal workings in anticipation of the high output under the hood.
As for the chassis modification, Glen tells us that the '66 drives "like a road racing car." He says that it "handles very nice – the power steering helps," thanks to the power rack steering box. The independent front suspension is completely custom from Total Cost Involved (TCI) with single adjustable coilover shocks and RideTech struts. One-inch sway bars reside in the front and rear of the Mustang, which also has been equipped with TCI subframe connectors to keep the body stiff. Out back, there is TCI rear torque arm suspension (with a safety loop) and RideTech adjustable coilovers.
Axles come from Currie Enterprises along with 3.88 gears stuffed inside a Ford 9-inch rearend. The upgrades were all necessary to withstand the high horsepower engine..
All 506 hp and 502 lb-ft of torque are delivered to ET-III 17-inch bolt together race wheels. Those wheels are wrapped in Continental rubber measuring 225/45 on the front, and 245/45 on the rear. Wilwood brakes do their best to bring the Mustang to a screeching halt, should circumstances demand it.
I love everything, but I really love the smell of the upholstery. I like to tell women that my upholstery smells better than their Coach purse.
The Mustang was entrusted to Bill Richman at RRC Fabrication and Speed of Upland, California for the body modifications as well as most of the work on the project including installing the TCI suspension, wiring, and more. During its time under the knife the quarter panel was repaired, the door handles were replaced with modern flush/inset style pieces, the radio was removed, and air duct bezels were installed using '57 Chevy instrument gauges. The metal hood had a bond-on hood scoop added, which has been riveted with exposed aircraft-grade stainless bolts.
Glen elected to add a front fiberglass spoiler that accepted the original bumper. The bumper's appearance has been cleaned up with the bolts welded onto the backside of the front bumper and the front shaved. The rear bumper was then split, shortened and tucked, and the license plate relocated so that updated exhaust tips could be installed.
Dave Gongora of Gongora's Body and Paint in Pomona, California, gave the '66 the beautiful aforementioned Pewter coat you see here.
Inside, a gorgeous Bourbon interior installed by Joe and Eddie Sanchez of Deluxe Interiors in San Dimas, California, really pushes the Mustang's appearance to the next level. "The interior is wrapped in leather throughout," Glen says. "We cut the tops off of the LeMans power seat to give it the look of a low back seat. The passenger seat tips forwards and reclines back, and we reshaped the seats and custom door panels to continue the design of the engine compartment inside to the interior."
When asked what his favorite thing is about his '66, Glen gave us an answer we've never heard before. "I love everything, but I really love the smell of the upholstery. I like to tell women that my upholstery smells better than their Coach purse," he laughed.
Glen told us that he hopes to proudly display his '66 at the SEMA trade show in Las Vegas again this year, so keep an eye out for it if you plan on attending. For now, he says that he gets quite a bit of use out of the '66, driving it to local drive-ins and cruise nights. With only 350 miles on the odometer, we say it's time to let it stretch its legs on the blacktop!


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Goondiwindi Helicopters Pty Ltd
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- (0429) 39# ###
- 0429 39# ###
Goondiwindi Airport, Po Box 1144Map
GOONDIWINDI QLD 4390Click to view map
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- Business Hours 9AM to 5PM or by Appointment
About Us
Crop planning, levelling or land use and similar products or services are available from Goondiwindi Helicopters Pty Ltd during normal business hours. For a fuller description of a more complete range of Farm & Agricultural Consultants products or services please call us on (0429) 39# ### or email.
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Beef and Lamb Consulting
"Absolutely fantastic service, was great meat, could not buy better!!! Best snags ever"
Nicole Portis on 26th Apr 2011


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Meet Mr. STONEking
Jeffrey P. STONEking, M.S. is a man of many creative talents.
His musical on-stage persona, Mr. STONEking, brings to life his dynamic recording artistry and live theatric performance. It extends into his role as music video producer and director.
In addition to being an author of four narrative books, he is also an event project manager, painter, historian, and a Healing Arts treatment program coordinator.
He resides peacefully in Centerville, Ohio.
Photo by scOtt summitt


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Domain Name: SPEDIG.INFO Registry Domain ID: D52507233-LRMS Registrar WHOIS Server: whois.easydns.com Registrar URL: http://www.easydns.com Updated Date: 2019-03-23T19:46:24Z Creation Date: 2014-04-09T11:51:54Z Registry Expiry Date: 2020-04-09T11:51:54Z Registrar Registration Expiration Date: Registrar: easyDNS Technologies Inc. Registrar IANA ID: 469 Registrar Abuse Contact Email: Registrar Abuse Contact Phone: Reseller: Domain Status: clientTransferProhibited https://icann.org/epp#clientTransferProhibited Domain Status: clientUpdateProhibited https://icann.org/epp#clientUpdateProhibited Registrant Organization: Data Protected Registrant State/Province: ON Registrant Country: CA Name Server: NS63.WORLDNIC.COM Name Server: NS64.WORLDNIC.COM DNSSEC: unsigned URL of the ICANN Whois Inaccuracy Complaint Form is https://www.icann.org/wicf/ >>> Last update of WHOIS database: 2019-09-17T21:48:59Z <<< For more information on Whois status codes, please visit https://icann.org/epp Access to AFILIAS WHOIS information is provided to assist persons in determining the contents of a domain name registration record in the Afilias registry database. The data in this record is provided by Afilias Limited for informational purposes only, and Afilias does not guarantee its accuracy. This service is intended only for query-based access. You agree that you will use this data only for lawful purposes and that, under no circumstances will you use this data to(a) allow, enable, or otherwise support the transmission by e-mail, telephone, or facsimile of mass unsolicited, commercial advertising or solicitations to entities other than the data recipient's own existing customers; or (b) enable high volume, automated, electronic processes that send queries or data to the systems of Registry Operator, a Registrar, or Afilias except as reasonably necessary to register domain names or modify existing registrations. All rights reserved. Afilias reserves the right to modify these terms at any time. By submitting this query, you agree to abide by this policy. The Registrar of Record identified in this output may have an RDDS service that can be queried for additional information on how to contact the Registrant, Admin, or Tech contact of the queried domain name.


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the book
"I think once you learn how to run a straight stitch and fix your sewing machine whenever it breaks, you're kind of in business to do whatever you want to do," says Caesy Oney of Draught Dry Goods, who purchased his first vintage Singer at a thrift store while in art school in Oregon and got to work.
There was no aha moment. "When I was in college and learned to sew, I took off immediately and was like, 'I want to form a company,'" he explains. "It was a one way street to Draught Dry Goods. I ran the project out of a studio in Montana for the first six months, and no one gave a shit what I was doing there. We had a local cobbler who was the one who gave me my first leather, ordered me some of my first tools."
A few years later, Caesy settled back in Portland and launched a full line of buttery leather and waxed canvas bags, accessories, and (more recently) varsity-style jackets. The goal: to put out a collection with a simple, clean aesthetic, his mantras "permanent vacation" and "maximum pleasure" at the forefront. "I hate branding. I'm not interested in people shouting to the world that they have a Draught Dry Goods bag," Caesy notes. "I just want it to be a beautiful bag." —jackie varriano
Inside Job A Sick Tour of the Historic Draught Dry Goods Studio in Portland
There's an elevator that holds 75 people—true story.
Key to the City The 3 Very (Very!) Best Places in Portland, According to Caesy Oney
Try not to be jelly that they're all crazy-convenient for the Draught Dry Goods designer.