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Workwear - Sweatshirt - Vest
The Stitch Factory is one of the largest suppliers of workwear, work clothing and work uniforms in the UK.
Everything you will need is provided for from work trousers, work jackets, work t-shirts, work polo shirts and work wear sweaters to name a few of the ranges supplied.
All the major brands like Snickers workwear, Tranemo workwear, Dickies workwear, Blackrock workwear and Tuskers safety footwear are just a small selection of the options available.
Hi Vis clothing is also a large part of the workwear and PPE clothing supplied like, hi vis vest, hi vis jackets, hi vis trousers as well as the rail industry standard, GO/RT3279 ranges.
Our customers range from individual trades people to large companies, trusts and government organisations that require workwear and protective personal equipment.
We provide a complete service from plain undecorated clothing to personalising with embroidery or printing or your name, company details or services.
Polo Shirts Jackets Trousers
Russell Men's Heavy Duty Collar SweatshirtRU012MExcl. Tax: £28.50 Incl. Tax: £34.20 As low as: £25.12
Russell Men's Heavy Duty Crew Neck SweatshirtRU013MExcl. Tax: £25.50 Incl. Tax: £30.60 As low as: £22.42
Jerzees Colours Men's Set-In Sleeve SweatshirtRU262MExcl. Tax: £16.00 Incl. Tax: £19.20 As low as: £13.96
Russell Men's V-Neck SweatshirtRU272MExcl. Tax: £18.50 Incl. Tax: £22.20 As low as: £16.19
Russell Men's Fleece CardiganRU273MExcl. Tax: £21.90 Incl. Tax: £26.28 As low as: £19.36
Russell Classic Raglan Sleeve SweatRU7620MExcl. Tax: £14.50 Incl. Tax: £17.40 As low as: £12.70
Uneek Premium SweatshirtUC201Excl. Tax: £9.80 Incl. Tax: £11.76 As low as: £8.82
Uneek Classic SweatshirtUC203Excl. Tax: £8.40 Incl. Tax: £10.08 As low as: £7.56
Uneek Premium V-Neck SweatshirtUC204Excl. Tax: £10.00 Incl. Tax: £12.00 As low as: £9.00
Uneek Olympic SweatshirtUC205Excl. Tax: £7.80 Incl. Tax: £9.36 As low as: £7.02
Blue Max Select Drop Shoulder SweatshirtBMSDSExcl. Tax: £12.98 Incl. Tax: £15.58 As low as: £11.69
Blue Max Junior Select Drop Shoulder SweatshirtBMSDJExcl. Tax: £9.46 Incl. Tax: £9.46 As low as: £7.10
Blue Max Select Raglan SweatshirtBMSRSExcl. Tax: £12.98 Incl. Tax: £15.58 As low as: £11.69
Blue Max Junior Select Raglan SweatshirtBMSRJExcl. Tax: £9.46 Incl. Tax: £9.46 As low as: £7.10
Blue Max Select V-Neck SweatshirtBMSVSExcl. Tax: £13.42 Incl. Tax: £16.10 As low as: £12.08
Blue Max Junior Select V-Neck SweatshirtBMSVJExcl. Tax: £9.90 Incl. Tax: £9.90 As low as: £7.43
Blue Max Classic Crew Neck SweatshirtBMSCNSExcl. Tax: £11.68 Incl. Tax: £14.02 As low as: £10.51
Blue Max Junior Classic Crew Neck SweatshirtBMSCNJExcl. Tax: £8.70 Incl. Tax: £8.70 As low as: £6.53
Front Row Men's Supersoft Touch quarter Zip SweatshirtFR040MExcl. Tax: £27.50 Incl. Tax: £33.00 As low as: £24.76
Front Row Men's French Terry SweatshirtFR834Excl. Tax: £17.50 Incl. Tax: £21.00 As low as: £15.76
Fruit Of The Loom Adult Classic 8020 Set-In SweatshirtF62202Excl. Tax: £10.70 Incl. Tax: £12.84 As low as: £10.79
Fruit Of The Loom Adult Classic 8020 Sweatshirt JacketF62230Excl. Tax: £18.00 Incl. Tax: £21.60 As low as: £18.46
Fruit Of The Loom Adult Classic 8020 Zip Neck SweatshirtF62114Excl. Tax: £16.00 Incl. Tax: £19.20 As low as: £16.12
Fruit Of The Loom Adult Classic 8020 Raglan SweatshirtF62216Excl. Tax: £9.98 Incl. Tax: £11.98 As low as: £10.26


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stockholm based mingla design produce great patterns on fabric, oilcloth and laminated birch trays. jenny mahler uniyal and ann charlotte ridderstolpe are also stylists so its no suprise they have a stylish website to display their wares. i couldnt resist these two images below from their magazine press section, as they have such beautifully put together swatches and colours.
31 May 2007
DESIGNERS - mingla
Posted by bowie style at 8:03 am 2 comments:
DESIGNER - sanna annukka
there have been lots of new additions up on sanna annuka's website - including a new pattern section to her portfolio. there's also a new "germany only" keane single out, and a series of illustrations for wallpaper magazine.
Labels: DESIGNERS
BEDLINEN - roomMate
striking red cushions (above) and kids bedlinen (below) from danish designers roomMate. apart from the 'moody mule' design they've also designed an entire 'zoo' collection of other animals.
Posted by bowie style at 8:00 am 1 comment:
Labels: BEDLINEN
30 May 2007
DESIGNER - susanne schjerning
ive recently been looking at lots of designs from denmark, sweden, and finland. so for the next few days print & pattern will be going scandinavian. starting with these beautiful fabric prints by danish designer susanne schjerning.
Posted by bowie style at 8:03 am 7 comments:
CERAMICS - malene helbak
last week we looked at the work of mette scherning, and today we are looking at the works of her some time collaborater malene helbak. danish designer malene has a truly gorgeous style that manages to be bright and colourful whilst remaining refreshingly simple.
Posted by bowie style at 8:02 am 1 comment:
RICE - not by hanna
in an update to last weeks 'rice' picnicware posting post, i was asking if this print was by hanna werning. many thanks to kelly hyatt for dropping me a line. kelly regularly works with hanna , and he asked her if she had produced anything for rice. the answer was no - hence this design must be some kind of tribute to hanna's style.
it depends which way you look at it - either a homage to her influence on print fashion, or a rip-off ?
29 May 2007
TEATOWELS - skinny la minx
have you seen these beautiful teatowels by skinny la minx on etsy ?. priced at just $10, this lovely design called eep !, has been screenprinted on to cotton hopsack by heather moore, and there are cushions coming soon. heather has been a loyal reader and commentator here on print & pattern and ive always found her blog to be really interesting as she works in so many different mediums. as well as her hand made goods on etsy heather is the queen of cut-outs and a fabulous illustrator. check here for skinny la minx on etsy shop and on blogger.
Posted by bowie style at 8:03 am 6 comments:
Labels: ETSY, TEA TOWELS
WALL DECALS - wallies
i really liked some of the new motifs on these wall decals by wallies, especially the cute apples and bird designs.
PATTERN - flasks
i love this pattern left by swiss flask company sigg.
ILLUSTRATION - robinsons
in an update to the robinsons ads - thanks to lucinda c for letting us know they were illustrated by adrian johnson (see some of his other work above). if you're in the UK, you may have noticed these adverts for robinsons appearing in the press and in magazines. they're really sweet and have a touch of japanese cute about them. see the accompanying tv ad here.
Posted by bowie style at 7:59 am 6 comments:
Labels: ILLUSTRATION
25 May 2007
CERAMICS - mette scherning
i found the work of mette scherning through marie's butik (via decor8) and thought although it is fantastically beautiful jewellery it also has a lot of inspiration to offer the 2d designer. these stylised floral motifs are just brilliant and the colours really fresh.
Posted by bowie style at 8:03 am 5 comments:
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subset: commoncrawl


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Ex-PayPal Exec Tweets Individual Fuck Yous to Half of Silicon Valley
Rakesh Agarwal does not know when to say when, but he sure knows how to implode. The former PayPal global strategist followed up a Twitter spree insulting his coworkers with a spectacular cascade of expletives for, oh, just about everyone.
The payments experts has many, many fucks to give. There's one for investor Keith Rabois, who dissociated himself from Agarwal's new company. One for Facebook recruiters, one for Google recruiters, and one for PayPal's vice president of global communications Christina Smedley, the female executive he disparaged in the midst of a truly inspired evening during Jazz Fest in New Orleans.
The investors Amy and Sophie whom he mentioned above are his assistant and her three-year-old daughter.
Agarwal is ducking right about one thing:


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Virginia Health Services
location on Google Maps.
in new tab.
on social media.
Virginia Health Services is locally owned and operated and has served our community with pride and distinction for over 50 years. VHS provides a continuum of care that blends seamlessly from one stage of need to another. Our services begin with Independent Retirement Living at The Arbors, Assisted Living at The Huntington, to Skilled Nursing Care and Rehabilitation at any of our seven conveniently located facilities. To assist your transition home, Virginia Health Medical Sales is there to make sure you get the health care you need, delivered to your front door. Virginia Health Rehabilitation provides on-site comprehensive Physical, Occupational and Speech Therapy at each of our locations. In addition, we offer a state-of-the-art outpatient facility located in the heart of Port Warwick in Newport News. We offer health care solutions you need for your family, with the personal touch you would expect for a loved one. That's why we say, you are "in the care of people you know."


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Karen Stone (Real Name Elizabeth Stein)
90 pp
Elizabeth was born in Seattle, Washington to Benjamin and Mary Stein. Mary was a devoted wife who converted to Judaism to make the man she loved happy. Benjamin ran a small security firm of great reputation, but little net profit. Mary and Benjamin were always volunteering their time and donating to local charities even though money was tight. Once Elizabeth started school, Mary volunteered most of the day at the local food bank instead of getting a job to add a little more to the families thinning finances.
Benjamins big break came when he was offered the job as the head of a small Israeli security firm ran out of Jerusalem. While smaller, it paid much better than his current job. After consultation with his family, he decided to take the job, move his family to Jerusalem, and lay down roots in a new country for his wife and daughter. Little did he know the job paid so well because it was a front for Mossad who used the company to run some operations that needed plausible deniability on their part. This wasn't a big deal to Benjamin, he served in the Israeli army for two years after all. It also afforded Elizabeth the chance to embrace her roots by working to help the less fortunate in Jerusalem with her mother Mary.
One day while Elizabeth was staying with a family friend and her parents were on a romantic weekend, a car bomb went off near her parents killing them both. This left Elizabeth an orphaned 11 year old girl in a country she had only lived for 3 years. She was heart broken and might not have recovered if not for a close family friend, Maureen, who took her in and treated her like her own daughter. Maureen happened to be one of the agents who "worked" for the security firm Elizabeths dad ran. For a few years, Maureen hid the true nature of her work from Elizabeth, but Elizabeth pushed until finding out the truth that Maureen was a black ops assassin for Mossad.
It took a couple months more of pushing, but Maureen relented by teaching Elizabeth all the tricks of the trade. Useful things such as how to be a good shot, fitting in without standing out, separating emotion from killing targets, and other useful attributes not taught in any book. Maureen made Elizabeth promise not to go private sector, because that was on par with being a traitor to her adopted nation. Maureen passed from cancer a few months after Elizabeths 18th birthday, but Elizabeth was well on her way into becoming part of Mossad. Her accumulated skills quickly passed her through the more covert training, focused more on killing at distance and surveillance, so that within a year she was filling the vacant role left by Maureen.
The next 10 years went fairly well for the fast rising agent. To give her cover, an alias named Karen Stone was created for her. Karen was a reputation manager who traveled around the world to help various clients with their reputation. Most of the time it was a front to kill some terrorist, but she did do some PR and have some real clients to keep face. On mission, she was a pin point shooter and excelled at eliminating targets. When an assignment was tough, it fell on her proverbial desk. Her only line she refused to cross even though it held her back was that she would not risk innocents getting hurt. Other agents didn't mind, but she got by because she was so good.
Fharid Tak, the only target she failed to kill, was her greatest failure. Intelligence had suggested he was the leader of a small, but powerful, terror cell operating out of Paris. In reality, he was the terror cell. On more than one occasion he was in Elizabeths sights, but a car or passer by got in the way. The one shot she could take was with a micro explosive that failed to trigger because of the worn down parts. It also worked the other way. Fharid had been sent to take care of her, or at least her disguised persona. A few car bombs and missed sniper shots narrowly missed killing her and it got to the point Fharid was pulled off his assignment with a draw implicitly declared.
Two years later, her path crossed Fharid's again on accident. This time she wouldn't fail. A bomb was planted on the only path available, line of sights were secure, and the right time of day to avoid innocents getting hurt was planned. The one thing she couldn't control was children who were up later than usual and playing in the alley. It was only two children who happened to be the sons of a radical cleric preaching Israels demise, so she was ordered to pull the trigger regardless of the danger to the children. For a minute she kept her finger on the trigger and let it go. Fharid got away.
Inquires ensued, fingers were pointed, but her past spoke for itself. She was too valuable of an asset. So, she was assigned to the one job all agents hated, but was essential the nations security plans they were told. Whispers of a possible danger stirring in the community of White Sands made their way through the crazy files. No one took them seriously. Hauntings, ghosts, and things of that sort were the stuff of jokes. They needed to teach Elizabeth a lesson though, so she was assigned to investigate and had her cover identity, Karen, move to White Sands from her former home base of New York.
Character Sheet
Toughness 6 Fortitude 4 Reflex 6 Will 4
Bluff 6(+8), Computers, 4(+5), Craft(Chemical) 8(+9), Craft(Mechanical) 8(+9), Diplomacy 8(+10), Disguise 8(+10), Escape Artist 4(+7), Gather Information 4(+5), Knowledge(Public Relations) 4(+5), Languages(English, French, Russian, Arabic, Farsi), Notice 7(+9), Sense Motive 4(+6), Sleight of Hand 6(+9), Stealth 8(+11)
Attack Focus(Range) 3, Benefit(Alternate Identity), Benefit(Security Clearance), Contacts, Connections, Defensive Roll 4, Dodge Focus 2, Equipment 6, Evasion 1, Improved Aim, Precise Shot 2, Throwing Mastery 2, Uncanny Dodge(Auditory)
Initiative +3
Attack +4
Melee Attack +4
Ranged Attack +7
Sniper Rifle +7 DC 20 toughness 19-20 crit
Light Pistol +7 DC 18 toughness
Throwing Knives +4/+7 DC 16 /18 toughness 19-20 crit
Defense 6/2(flat footed)
Knock back -4
Abilities 20 Saves 7 Skills 21 Feats 26 Powers 0 Combat 16 = 90pp
Motivation(Doing Good): She tries to live up to the good example set by her parents and help people. She does it for Israel by killing terrorists and the communities she lives by helping protect them in her own subtle fashion.
Secret(Identity): She is really a Mossad assassin with a deep cover as an American citizen.
Honor(Moral Code): She will not kill innocents and has even refused to go through with a hit because of innocents being int he way.
Enemy(Fharid Tak): Fharid is the her white whale and she is his. Both have made attempts to knock each other off, while both were disguised, and both keep failing. Unknown to her, he is also her step brother that her father had as a result of a one night stand.
Sniper Rifle, Light Pistol w/ Silencer, House(Workshop, Living Space, Power System), Laptop,
Cell Phone, Mini Tracer, Throwing Knives, Night vision goggles
Karen, or rather Elizabeth, is a genuinely nice person who will help an old lady to her car, volunteer her time at the local synagogue, mentor young girls, and other good citizen stuff. Meeting her on the street she would come across as a perfectly normal person and nicer than most reputation managers. She even has a real interest in the places she lives in that she wants to make them better, without standing out too much of course. Deep down, she is fiercely loyal to Israel and a stone cold killer so long as the target is guilty and innocents don't get hurt. She will rarely cross the line of hurting innocents, even for her country.
Alternate Identity
Name: Karen Stone
Occupation: Reputation Manager, freelance
Age: 34
Marital Status: In a long distance relationship with Michael Loyd
Hobbies: Chemistry and mechanics
Build Notes
mrdents menagerie of characters
Please, tell us about your character! This section is custom-made just for your heroes (or villains) to hang out in and strut their stuff.


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Website Accessibility
Nationwide is committed to ensuring equal access to our products and services for individuals with disabilities. To the best of our resources, Nationwide will take reasonable steps to design and develop our websites and other digital assets so that they are accessible to people with disabilities as well as those without disabilities.
If you use assistive technology and the format of any material on this website interferes with your ability to access the information, please email us at email@example.com or give us a call (1-877-677-3678, option 1) so that we can provide prompt service.
To enable us to respond in a manner most helpful to you, please indicate:
- the nature of your accessibility problem
- the preferred format in which you wish to receive the material
- the web address of the requested material, and
- your contact information


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More than foot of snow could fall in parts of Va
Parts of Virginia could see more than a foot of heavy, wet snow from a late-winter storm.
The National Weather Service says rain will turn to snow Tuesday night. The snow is expected to continue into Wednesday morning.
Ten to 14 inches of snow could fall in Staunton, Waynesboro, Harrisonburg, Winchester, Front Royal and the counties of Augusta, Rockingham, Shenandoah, Frederick, Page, Warren and Clarke.
Six to 10 inches of snow is expected in Nelson, Albemarle, Greene, Madison, Rappahannock, Loudoun, Orange, Culpeper and Fauqier (faw-KEER') counties, and the cities of Frederick, Charlottesville, and Leesburg.
Winter storm warnings are in effect for these areas from Tuesday night to early Wednesday morning.
Other areas are expected to receive smaller amounts of snow.


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The Hunt 2 with Spyder 2013 Mil-Sim Paintball Markers
See the NEW 2013 Hammer 7™, EMR5™, and MR5™ in Action!
Baldwin Park, CA – Spyder Paintball presents "The Hunt 2", a short YouTube film showcasing the E-MR5™ electronic, MR5™ semi-auto, and Hammer 7™ pump-action paintball markers, all new for 2013. Watch the elite street team take on the opposition in this 90 second YouTube clip featuring the latest paintball markers from Spyder!
The film features the 2013 E-MR5™ electronic, MR5™ semi-auto, and Hammer 7™ pump-action paintball markers, each with distinctive character for your style of play, and each coming stock with a 9-round magazine capable of shooting .68 caliber paintballs and the new First Strike™ paintball from Tiberius Arms. The First Strike™ paintball offers 2x more range and 25x more accuracy. Spyder has also developed a new lineup of MR™ accessories for 2013 including the "Advance" Electronic Trigger Frame, Battle Barrels, Shrouds, Stocks, Sights and more.
- The Hammer 7™ Pump-Action paintball marker
- The E-MR5™ Electronic paintball marker
- The MR5™ Semi-Auto paintball marker


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Before Darwin, most people believed that each of the more than a million species of plants and animals had been created separately and had remained unchanged since the earth's beginning. They believed that humans were not related to any other species of animal but had been specifically created to rule over all other living things. Darwin's research led him to discover very different ideas, however.
Charles Darwin was born on February 12, 1809, in Shrewsbury, England, into a wealthy and well-known family. His grandfather, Erasmus, was a famous scientist and poet. Charles attended an excellent school, but his record was far from brilliant. He did, however, show a strong interest in nature.
At 16, Charles was sent to Edinburgh University to study medicine. But watching surgery made him so ill that in 1828 he transferred to Cambridge University, where he studied for the clergy. His interest in plants and animals remained very strong.
Darwin graduated in 1831. Through his friendship with John Henslow, his botany professor, Darwin was appointed geologist on the naval vessel H.M.S. Beagle. He became the ship's naturalist. The Beagle set sail in 1831 on a five-year voyage around the world.
During the voyage of the Beagle, expeditions were made into South America, the Galápagos Islands, and other islands of the Pacific. Wherever he went, Darwin studied the geology. He searched for fossils. He observed plant and animal life. And he thought about relationships between living creatures and fossil animals. He kept a journal that was to become the basis for his theory of evolution.
On his voyage Darwin read Charles Lyell's book The Principles of Geology, which began to have a great influence on his thinking. Unlike most geologists before him, who believed that the face of the earth was the result of a few great and violent geological changes, Lyell saw that the earth was continually and slowly shaped by ordinary events. Simple processes, like waves and wind and rain, could act over vast periods of time to alter gradually the earth's features. These ideas were extremely important to the theory of evolution that Darwin soon was to develop.
In 1836, his earlier plans for the clergy forgotten, Darwin returned to London, where he wrote his account of the voyage. By now he was convinced that all forms of life had evolved from earlier forms. The question was: How did such evolution occur?
Domestic plants and animals, he noted, were bred for certain desirable features. English racehorses were an example of this. Starting long ago with ordinary horses, people carefully selected the strongest and swiftest animals to be bred together. After continuing this practice for many generations, they had a new type of horse the sleek English racehorse. Selection by people was the key to breeding in domestic animals. Darwin was convinced that selection also took place in nature, but he wondered how.
Darwin realized that in all species of plants and animals there is a natural range of variation, with no two individuals exactly alike. Those individuals who are more likely to survive and produce offspring are those whose variations better suit them to their environment. Darwin called this sorting out of naturally favored variations natural selection. He realized that the result of natural selection over many generations would be a gradual change in the species.
Darwin did not publish his ideas on evolution immediately. In 1839 he married his cousin, Emma Wedgwood, and a few years later they moved to Down, Kent, in southern England. He was in poor health and settled down to a quiet life in the countryside.
Then in 1858, Darwin was sent an essay by Alfred Russel Wallace, an English naturalist. Darwin was stunned to find a theory of natural selection in this manuscript. Wallace's paper was ready for publication; Darwin's huge book the result of years of work was not.
Darwin quickly put together a research report that was presented with Wallace's paper at the Linnaean Society meeting in London in 1858. The following year Darwin published his great work, On the Origin of Species by Means of Natural Selection. This book contained both the theory of evolution and the evidence for it.
All 1,250 copies of the first edition were sold in a single day. Many people found Darwin's theory of evolution too unsettling and attacked it, and a great controversy followed. The book upset many established scientific ideas and also contradicted firmly held religious beliefs. But Darwin's ideas were supported by many respected scientists and after a few years Darwin's theory was accepted by much of the scientific community. In 1863, Darwin was awarded the Copley Medal of the Royal Society, Britain's highest scientific honor. During the following years he developed his ideas on evolution further in a number of books. In The Descent of Man, and Selection in Relation to Sex (1871) he discussed the evolution of humans, arguing that we along with the apes evolved from a common ancestral species.
Darwin died in Kent on April 19, 1882. He was honored for his achievements by being buried in England's Westminster Abbey, and to this day scientists continue the work he began.


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Nearly 20 years ago, when I was working for a rail signaling company, we were manufacturing mini-beacons. These were transponders that were bolted to railway sleepers. They transmitted brief data to the onboard train-protection system as the train passed over. They were powered from the 27mhz train transmitter and responded with data modulated 4.5mhz. We received beacons periodically from the customer that required testing and sometimes repair. They were in a harsh environment: vandals, tamping machines, vibration, coal dust, lightning, etc.
The electronics of the beacon were potted in gel and silicone. Then it was sealed with epoxy. If we needed to gain access to the components, we could run the router over the whole cover or just the section that was deemed to be at fault.
We noticed a trend of low efficiency in the standard test with numerous returned units. They were about five years old. The efficiency of the transponder was its ability to generate specific power supply volts and RF output under the test condition.
After some testing, dissection, and PC board substitution, we determined the electronics were OK. We checked the manufacturer's test data, and it showed the units were no different from any others in the same batch.
So the remaining contributor to the problem could be either the antenna or the housing. The antenna was constructed from mil spec PTFE (polytetrafluoroethylene) dielectric coax cable that was molded in the polyester resin and glass fiber housing. It was not likely to give the time-related faults that were noticeable. So we focused our attention on the housing. We dissected one into various parts with a saw and a carbide Dremel bit.
Once it was exposed, we could see the polyester had differing density areas by color and hardness. We performed some low- and high-voltage resistance tests on the suspect areas, and we found the problem was most prominent where the fiberglass was embedded in the polyester. We baked the housing pieces to remove moisture, and conductance returned.
We determined the conducting substance was the cause of the low efficiency. It was compounded by moisture and pollution absorption. The molded housing was a mixture of polyester resin, fiberglass, and mineral powder. This problem could have been caused by less-than-adequate mixing of the molding ingredients. Tests on the mineral powder showed no conductive result in its new dry state. Although there was no fix for the sick beacons, at least we knew the cause of the failed units.
This entry was submitted by Toni Graham and edited by Rob Spiegel.
Tell us your experience in solving a knotty engineering problem. Send your story to Rob Spiegel for Sherlock Ohms.


text:
Cyprus banks have reopened, and things are pretty orderly.
This is probably the defining image of journalists trying to get a shot of the news.
I know it's early, but so far this 'bank run' has something of the Monty Python about it... twitter.com/JoeWSJ/status/…— Joe Parkinson (@JoeWSJ) March 28, 2013


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Sophisticated Image Analysis Algorithms
Orbit has many build-in image analysis algorithms. Tissue quantification using machine learning techniques, object / cell segmentation, and object classification are the basic ones. Region of interest (ROI) can be defined by manual annotations or via a trainable exclusion map. Everything can be combined.
WORKS FOR BIG IMAGES, e.g. WHOLE SLIDE SCANS
All algorithms are build to work on really big images, up to gigapixel images, especially whole slide scans.
This is possible due to a tile-based processing pipeline and combination with the use of different resolutions of the image.
Connectivity: OMERO & Spark connectors
You can use your existing image server, e.g. it has been designed to work great with Omero.
Orbit can also run in stand-alone mode and open whole slide images like SVS, NDPI, SCN, ….
A Spark infrastructure can be used as scaleout infrastructure to distribute computation intensive tasks.
Scripting & Extentions & Connectors
Orbit provides a versatile API for developers to create scripts or extentions. For instance, you can easily iterate over all tiles within a defined ROI and apply any algorithm or ImageJ plugin. You write s.th. which works for small in-memory images, Orbit takes care that is works for really big images.
Individual image server and scaleout connectors can also be created by implementing clear interfaces.
What it is
And it will stay for free.
No demo, it's a full version.
Orbit Image Analysis is a free open source software with the focus to quantify big images like whole slide scans.
It can connect to image servers, e.g. Omero.
Analysis can be done on your local computer or via scaleout functionality in a distrubuted computing environment like a Spark cluster.
Sophisticated image analysis algorithms incl. tissue quantification using machine learning, object segmentation and classification are build in. In addition a versatile API allows you to enhance Orbit and to run your own scripts.
Sophisticated Algorithms
Programming API
Image Analysis
Tissue Quantification
Object segmentation
Object Classification
Annotations & ROI
Latest news
Deep learning object detection
Version 3.0 integrates the deep learning framework Tensorflow for object detection. You can use a pre-trained model, like our glomeruli detection model available in our model zoo, or train your own deep learning model based on manually created object annotations. This new feature allows to detect arbitrary complex and heterogeneous objects like glomeruli, vessels, and[…]
The new Orbit version 2.8 comes with a brand new masking functionality. It allows you to define 'active region' classes within a classification model or use a segmentation model to define the segmented objects as 'active' and then do another classification or segmentation inside these active regions. This functionality unveils the power of Orbit for[…]
Native NDPI(s) reader
Orbit 2.7 has build-in support for native NDPI(s) reading out of the box (Win and Linux distributions). This leads to a tremendous speed improvement for reading NDPI and NDPIS files from local file system. We want to thank Hamamatsu for the great support and for providing the native library.
Cell Cluster Segmentation
Segmenting cells in cell clusters is very challenging because they cannot be separated easily from the background – thus classical segmentation algorithms fail. Unfortunately in WSI (whole slide imaging) you will have to deal with these situations – especially if you don't have a single cell layer, like e.g. in tumor tissue. A collaboration with[…]
Orbit 2.52 with multichannel + Omero 5.3.x support
Today we release Orbit version 2.52 (for Omero 5.2.x) and Orbit 2.53 (for Omero 5.3.x). Both versions are identical except support for different Omero major versions and support multichannel / fluorescence images with unlimited number of channels. In addition, this version provides many bugfixes and speed improvements. Multi series / scenes can be selected in[…]
Bio-Formats 5.3.0
Orbit 2.4.3 makes use of the new Bio-Formats 5.3.0 library which enables CZI files with JPEG-XR compression support. In addition Orbit supports multi image series, e.g. you can open all image series of your VSI images.
Open Local Images
Today the new Orbit version 2.41 is released. The main achievement of this major version is the ability to work with whole slide images images in standalone mode, even without using an image server. In addition, many speed improvements (faster rendering) and bug-fixes are included. Orbit is designed to work with an image server, e.g.[…]
Maven Central artifacts available
Orbit Image Analysis and all its dependencies are now available via Maven Central. If you want to use the Orbit API, just add <dependency> <groupId>com.actelion.research</groupId> <artifactId>orbit-image-analysis</artifactId> <version>2.30</version> </dependency> in your POM or compile 'com.actelion.research:orbit-image-analysis:2.30' for Gradle. See the Orbit API page for details.
Cell Profiler integration
Orbit integrates Cell Profiler (CP). This means CP can be used for whole slide image analysis, in combination with Orbit exclusion maps and manual defined ROIs. You can use it to segment cells and combine it with tissue quantification to e.g. count stained cells and normalize it to the ROI area or stained cell area.[…]
Orbit goes Open-Source
currently I'm preparing Orbit for the open-source release… Stay Tuned!


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ADMINISTRATIVE PROCEEDINGS PURSUANT TO RULE 102(e) OF THE COMMISSION'S RULES OF PRACTICE, MAKING FINDINGS AND IMPOSING REMEDIAL SANCTIONS
The Securities and Exchange Commission ("Commission") deems it appropriate that public administrative proceedings be, and hereby are, instituted against PricewaterhouseCoopers LLP ("PwC" or "Respondent") pursuant to Rule 102(e)(1)(ii) of the Commission's Rules of Practice.1
In anticipation of the institution of these proceedings, Respondent has submitted an Offer of Settlement ("Offer"), which the Commission has determined to accept. Solely for the purpose of these proceedings and any other proceeding brought by or on behalf of the Commission, or to which the Commission is a party, and without admitting or denying the findings herein, except as to the Commission's jurisdiction over Respondent and the subject matter of these proceedings, Respondent consents to the entry of this Order Instituting Public Administrative Proceedings Pursuant to Rule 102(e) of the Commission's Rules of Practice, Making Findings and Imposing Remedial Sanctions ("Order"), as set forth below.
On the basis of this Order and Respondent's Offer, the Commission finds2 that:
PricewaterhouseCoopers LLP is a national public accounting firm with its headquarters in New York, New York. Before the merger between Price Waterhouse LLP and Coopers & Lybrand LLP on July 1, 1998, Price Waterhouse LLP provided audit services to SmarTalk TeleServices Inc. ("SmarTalk"), including performing the annual audit of SmarTalk's 1997 financial statements. After the merger, the combined entity of PwC continued to provide audit services to SmarTalk, including performing the audit of SmarTalk's restated financial statements.3
Philip G. Hirsch ("Hirsch"), age 50, was the engagement partner on the PwC audits of SmarTalk's financial statements from 1996 through March 1998.4 During that period, he was also the managing partner of PwC's Century City office. He is licensed as a CPA in the state of California. Hirsch was employed by PwC from 1976 to 1978, from 1983 to about 1985 and from 1987 through March 31, 1998. Hirsch left PwC in April 1998 after the audit of SmarTalk's 1997 financial statements was completed.
SmarTalk was a provider of prepaid telephone cards and wireless services that went public in October 1996. During the relevant period, SmarTalk's stock was registered with the Commission pursuant to Section 12(g) of the Exchange Act and was listed on the NASDAQ National Market. In November 1998, as a result of some of the accounting issues discussed in this Order, as well as other issues, SmarTalk restated its financial statements for its year ended December 31, 1997 and its first two quarters of 1998.5 When all of the restated items are taken into consideration, net losses at year-end 1997 decreased from $61.9 million to $25.7 million, net losses for the first quarter of 1998 increased from $3.4 million to $15.2 million, and net income of $2.2 million for the second quarter of 1998 changed to a net loss of $29.2 million.
On January 19, 1999, SmarTalk filed for Chapter 11 bankruptcy and trading in SmarTalk stock was halted. In March 1999, SmarTalk sold substantially all of its assets to AT&T. Since that time, SmarTalk has been liquidating its remaining assets in the bankruptcy proceeding.
SmarTalk filed with the Commission an annual report on Form 10-K, which contained materially false and misleading financial statements for its year ended December 31, 1997. In the 1997 annual report, SmarTalk reported a one-time charge, a $25 million restructuring reserve, purportedly for anticipated 1998 costs, after its purchase of six other prepaid telephone card businesses. As a result of the acquisitions, SmarTalk obtained additional offices, employees and carrier service providers, as well as prepaid telephone cards with different logos. The entire restructuring reserve did not conform to Generally Accepted Accounting Principles ("GAAP") because the anticipated costs were not proper restructuring costs and the company had failed to properly establish a plan of restructuring in conformity with Emerging Issues Task Force Issue No. 94-3, Liability Recognition for Certain Employee Termination Benefits and other Costs to Exit an Activity (including Certain Costs Incurred in a Restructuring) ("EITF 94-3"). SmarTalk also improperly understated current period operating expenses by charging 1997 operating expenses against the non-GAAP restructuring reserve. This enabled SmarTalk to falsely inflate earnings before one-time charges at year-end 1997.
PwC and Hirsch, the engagement partner on the PwC audit team, audited the financial statements that were contained in SmarTalk's 1997 Form 10-K. However, PwC and Hirsch failed to comply with Generally Accepted Auditing Standards ("GAAS") in the conduct of the audit.
In late-July and early-August 1998, after Hirsch left the firm, PwC reviewed the working papers for its audit of SmarTalk's 1997 financial statements in contemplation of resigning as SmarTalk's auditor. During its review of the working papers, PwC identified potential issues with SmarTalk's 1997 financial statements and its audit. As set forth more fully below, PwC made undocumented changes to its 1997 audit working papers and discarded other documents relevant to its audit.6
On August 10, 1998, SmarTalk announced that its auditors had informed management about potentially significant issues with SmarTalk's accounting treatment for acquisitions that occurred during 1997 and certain other items relating to fiscal year 1997. On August 11, after the press release, SmarTalk's stock price fell 57%, from $16 5/8 to $7 5/32.
In November 1998, SmarTalk restated its financial statements for year-end 1997, as well as its first two quarters of 1998. In the restatement, SmarTalk reversed the entire $25 million restructuring reserve that had been recorded at year-end 1997. In addition, SmarTalk expensed most of the operating costs that had previously been charged against the restructuring reserve.
PwC's and Hirsch's conduct constituted improper professional conduct for purposes of Commission Rule of Practice 102(e).
In its year-end 1997 financial statements, SmarTalk recorded a one-time charge, a $25 million restructuring reserve. As reflected in SmarTalk's Form 10-K and restructuring reserve schedules given to PwC, the $25 million restructuring reserve consisted of five types of costs purportedly to be incurred in 1998 in order to exit certain activities: contract termination fees; write-down of prepaid card inventory that would be recalled in 1998; certain asset write-downs; severance benefits associated with personnel reductions in 1998; and various general reserves. SmarTalk failed to follow through on most of its restructuring plan and therefore incurred few of the costs for which it had reserved.
Glen Andrew Folck,7 SmarTalk's Chief Financial Officer (the "CFO") consulted with Hirsch in the course of establishing the restructuring reserve. Also, Hirsch arranged for the CFO to be given a copy of EITF 94-3, which applies to certain costs incurred in restructuring.
At the beginning of the audit of SmarTalk's 1997 financial statements, PwC assessed the risks of SmarTalk engaging in fraudulent accounting and reporting. Specifically, in January 1998, Hirsch signed a risk assessment form in which a PwC audit staff member had identified certain risks potentially affecting the audit, including: SmarTalk management had an excessive interest in maintaining or increasing SmarTalk's stock price or earnings trend through the use of unusually aggressive accounting practices; SmarTalk had an inability to generate cash flows from operations while reporting earnings and earnings growth; some of SmarTalk's estimates involved unusually subjective judgments or uncertainties or were subject to potential significant change in the near term; and SmarTalk's staff was weak in financial/SEC reporting. In view of these known risks, Hirsch should have exercised more skepticism and obtained more evidence from management to support PwC's audit opinion on the financial statements. Instead, as set forth below, Hirsch did not ensure that sufficient audit procedures were conducted. While management had provided a written representation to PwC that GAAP had been applied in the preparation of the financial statements for the year ended December 31, 1997, as described below, Hirsch was aware of other audit evidence from which he should have realized further audit work was required.
To establish a restructuring reserve, EITF 94-3 required SmarTalk management to approve and commit the enterprise to an exit plan by the date of the financial statements (in this case December 31, 1997). An exit plan must specifically identify all significant actions to be taken to complete the exit plan, activities that will not be continued, including the method of disposition and location of those activities, and the expected date of completion. EITF 94-3 also provides that a liability should be recognized at the commitment date (by December 31, 1997) for only those exit costs that can be reasonably estimated.
SmarTalk had no detailed plan or proper approval in 1997. At the end of October 1997, some elements of a plan, but not the details or the amounts, were discussed at a board of directors meeting. By late December 1997, the CFO developed a list of potential restructuring reserve costs. Nevertheless, that list was not finalized and the amounts and other details, including the timing of activities to be discontinued, were not determined in 1997. Rather, in January 1998, the CFO began getting input from SmarTalk employees to prepare a more detailed schedule of restructuring reserve items and to derive amounts. In January 1998, the CFO compiled a first draft schedule of restructuring reserve amounts and presented the draft schedule to PwC.
Later in 1998 the CFO's schedule of restructuring items went through several subsequent revisions, when the exit plan should have been completed and amounts estimated by December 31, 1997. There were material changes in the nature, amounts and timing of many items in the several versions of the restructuring reserve schedules in 1998. The changes to the plan in 1998 reflect SmarTalk's failure to commit to a restructuring plan in conformity with EITF 94-3 and inability to make reliable estimates by year-end 1997. In view of the failure to commit to a detailed exit plan prior to year-end, any approval in 1997 was too limited and any approval in 1998 was too late.
Hirsch was aware of information which should have made him question whether SmarTalk had committed to a detailed plan and estimated amounts by December 31, 1997. For example, in late November or early December 1997, the CFO told Hirsch that SmarTalk had not yet completed its plan or finalized the amounts. It was not until January 1998 that Hirsch and other PwC staff were first given the CFO's draft schedule of restructuring reserve amounts.
Later in January 1998, a PwC audit staff member provided Hirsch with an analysis (the "January 1998 Memorandum") of the CFO's draft restructuring reserve schedule. The January 1998 Memorandum, which was not made part of PwC's working papers, evaluated the propriety of the components of the proposed restructuring reserve based on information available at the time. Among other things, the January 1998 Memorandum disclosed that the timing of the two carrier contract terminations had not yet been decided and the timing of these events would affect the amounts reserved. The January 1998 Memorandum further stated that the following were issues with the prepaid card inventory: the timing of the recall of prepaid card inventory would affect the amount reserved and the "cost of [the] recall [was] difficult to determine." The amounts ultimately reserved for these items totaled more than $17 million of the $25 million restructuring reserve.
In February and March 1998, PwC was given two subsequent versions of the restructuring reserve schedules, which reflected material changes to the amounts to be reserved for various components. For example, the amount estimated for one of the contract terminations increased from $5 million in January to $8.4 million in February and then to $9.7 million in March. As noted above, the changes to the plan in 1998 reflect SmarTalk's failure to commit to a restructuring plan in conformity with EITF 94-3 and its inability to make reliable estimates by year-end 1997.
At the end of March 1998, SmarTalk management signed a letter to PwC which contained certain representations ("Management Representation Letter"). In the Management Representation Letter, SmarTalk's management represented that SmarTalk was "committed to its plan of restructure to be executed during the year ended December 31, 1998." The Management Representation Letter does not state, however, that SmarTalk had committed to the plan in 1997.
In view of the foregoing information that PwC and Hirsch knew, they should have raised questions concerning management's commitment to a detailed plan by year-end 1997. Therefore, PwC and Hirsch failed to adequately test management's commitment to a detailed plan in 1997. PwC and Hirsch failed to obtain sufficient documentary support or a sufficient written representation indicating that management had committed to a detailed exit plan by year-end 1997.
The largest component of the reserve was $13.5 million for commitments and penalties pertaining to contracts that were ostensibly to be terminated in 1998. Most of this component was for amounts due upon termination of SmarTalk's carrier services with WorldCom and MCI.8 In SmarTalk's 1997 Form 10-K, SmarTalk stated that its restructuring plan included consolidating its transport provider base from approximately seven to two carriers. In addition, SmarTalk management represented that the company intended to switch its carrier traffic from WorldCom and MCI to Frontier Communications at some point in 1998, due to more favorable rates on the Frontier contract. Moreover, the management representation letter stated that SmarTalk would not utilize traffic volume commitments (other than those estimated to be used through March 31, 1998) with MCI or WorldCom, and management did not believe that these commitments could be sold, transferred or otherwise assigned to a third party or that any of the costs to be incurred under existing agreements would be recouped. However, only some traffic was ever switched to Frontier, in part, because of technical difficulties in 1998. Also, the switch of traffic occurred later in 1998 than had been reflected in SmarTalk's restructuring schedules, which had been provided to PwC. SmarTalk continued to use the MCI contract through its bankruptcy in 1999 and assigned its interest in the WorldCom contract to another company in mid-1998.
While Hirsch considered the contracts to be adverse purchase commitments, PwC and Hirsch should have known that the contract termination costs were not exit costs under EITF 94-3. SmarTalk was switching one contract for another and thus, the termination costs were associated with activities that would be continued, which would not satisfy the requirements of EITF 94-3.
In addition, PwC and Hirsch should have known that SmarTalk had no reasonable basis for accrual of these costs under Statement of Financial Accounting Standards ("SFAS") No. 5, Accounting for Contingencies. SFAS No. 5 requires that losses associated with contingencies be accrued only if it is probable that a liability had been incurred at the date of the financial statements and the amount of loss can be reasonably estimated. Hirsch knew that SmarTalk management intended to and did continue to use the carrier contracts in the early part of 1998. Hirsch also knew that SmarTalk had not notified MCI or WorldCom prior to December 31, 1997 of its intention to terminate the contracts. Accordingly, Hirsch should have known that no events had occurred that would have obligated SmarTalk as of year-end 1997 to pay termination costs. Moreover, Hirsch was informed that, by year-end 1997, SmarTalk management had not determined the timing of the contract terminations and the timing of those events would and did affect the amount reserved for the WorldCom contract. Accordingly, Hirsch should have known that at year-end management was unable to reasonably estimate how much the penalties under that contract would be.
Another component improperly included in the restructuring reserve was $4.5 million for inventory of prepaid telephone cards that were to be recalled from customers, discarded and replaced some time in 1998 with cards containing a new SmarTalk logo. The Management Representation Letter stated that SmarTalk "will dispose of obsolete inventory as part of the restructure." The prepaid card inventory, however, was not recalled or destroyed and SmarTalk continued selling some of the cards.
PwC and Hirsch were aware that inventory write-downs are specifically addressed in Emerging Issues Task Force Issue No. 96-9, Classification of Inventory Markdowns and Other Costs Associated with a Restructuring, which contains the Commission's view that write-downs of inventory should be reflected as costs of goods sold. The January 1998 Memorandum that was provided to Hirsch noted the Commission's view.
PwC and Hirsch also should have known that SmarTalk had no reasonable basis for accruing these costs as a loss at year-end under SFAS No. 5. Hirsch was aware that SmarTalk continued to sell its inventory on hand in 1998. Hirsch also was aware that SmarTalk was unable to replace its existing inventory until it had developed a new logo and that had not occurred by year-end 1997 or even as of the end of the audit in 1998. In addition, some of the inventory that was ultimately to be discarded had not even been manufactured by year-end. Thus, PwC and Hirsch should have known that the assets had not been impaired by the end of 1997. Additionally, as noted above, Hirsch was informed in the January 1998 Memorandum that the timing of the product recall would affect the amount reserved and the cost of the recall was difficult to determine. Accordingly, while SmarTalk management estimated the value of the cards that would be discarded based on the amount of inventory on hand at year-end 1997, PwC and Hirsch should have known that the amount of anticipated losses from the eventual destruction of inventory was not reasonably estimable by December 31.
The restructuring reserve also improperly included $3.5 million for assets to be disposed of when SmarTalk closed certain offices in 1998. The Management Representation Letter stated that SmarTalk's "closure of several offices and sites and the relocation of its corporate office will result in lease penalty payments and the possibility of impairment in value of specific assets exists and recovery of the cost thereof is uncertain." However, SmarTalk did sublease its corporate office and the sublease was made effective as of April 1, 1998. SmarTalk also subleased another office.
For the losses on asset impairments, EITF 94-3 defers to SFAS No. 121, Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to be Disposed Of ("SFAS No. 121"). The January 1998 Memorandum stated that under SFAS No. 121, losses on asset write-downs are to be reported as a component of income from continuing operations. In addition, Hirsch should have known that these assets did not meet the criteria for asset impairments or asset disposals at December 31, 1997. Moreover, the possibility of impairment and uncertainty of recovery of costs would not, without additional information, support a reserve being established. Accordingly, PwC and Hirsch should have known that the reserve for asset write-downs was improper.
The fourth component of the restructuring reserve improperly included $1.1 million for severance benefits for employees, at offices to be closed and at SmarTalk's new headquarters, whose employments were to be terminated in 1998. For involuntary severance benefits to be included in the reserves as of December 31, 1997, EITF 94-3 required management, prior to year-end, to identify the number of employees to be terminated, their job classifications and locations, establish the benefits employees will receive upon termination and communicate the benefit arrangement to employees. SmarTalk did not comply with these requirements.
The Management Representation Letter stated, "[e]mployees to be terminated as a result of the restructure plan have been identified and notified of the restructure plan as of December 31, 1997, including benefits to be paid under termination agreements." However, the severance benefit arrangement for most employees was not decided upon until 1998 and employees did not learn the amount of their severance benefits until they were actually terminated (which for most employees was in 1998). In addition, there was no determination in 1997 of the total number of employees to be terminated. Moreover, SmarTalk did not terminate a number of the employees identified on schedules provided to PwC nor pay the amount of severance benefits reflected on those schedules.
PwC and Hirsch should have known that SmarTalk did not comply with EITF 94-3 in reserving for severance benefits. The January 1998 Memorandum informed Hirsch, "Although employees were aware of reductions to come, no specific identification of employees or communication of benefits was made until post [year-end] . . . and [s]ome employees are yet to be informed." In view of this information, Hirsch did not obtain sufficient documentation or a sufficient written management representation showing that employees had been identified or that benefits had been communicated prior to December 31, 1997.
The restructuring reserve improperly included $1.8 million of general reserves. The general reserves consisted of: $575,000 for computer conformity, utilities and taxes; $625,000 for travel and telephone expenses related to employee terminations; an overstatement by $180,000 of the MCI contract termination amount; an overstatement by $180,000 of the amount set aside for inventory write-downs; and $250,000 for "various employee severances," for which SmarTalk management failed to identify the number of employees, their job classifications and their locations, as is required under EITF 94-3. SFAS No. 5, paragraph 14, prohibits the accrual of general reserves. Accordingly, these costs were operating expenses that should not have been recorded until they were incurred. PwC and Hirsch posted some of the general reserves to the effects schedule and considered them to be immaterial in light of offsetting adjustments identified in the effects schedule. Nevertheless, PwC and Hirsch knew, or should have known, that general reserves were wrongly included in the restructuring reserve.
SmarTalk's restructuring plan contemplated that SmarTalk would incur the previously described categories of costs in 1998. Nevertheless, SmarTalk improperly charged a total of $1.06 million of 1997 operating expenses against the restructuring reserve at year-end 1997. The expenses, which were not contemplated by the restructuring plan, included executive travel and entertainment costs, telephone and moving expenses, and consulting fees. Most of the operating expenses charged against the restructuring reserve as of year-end 1997 were incurred in the third quarter of 1997. If the total operating expenses charged as of December 31, 1997 had been properly reflected on SmarTalk's financial statements, earnings before one-time charges would have been reduced from $2.3 million to $1.2 million. In SmarTalk's restated financial statements, most 1997 charges against the restructuring reserve were reversed and reclassified as operating expenses.
SmarTalk's Form 10-K for fiscal year 1997 failed to describe the types and amounts of costs charged against the liability in 1997, as required by EITF 94-3. Instead, SmarTalk reflected these charges on its balance sheet by reducing the total restructuring reserves ($25 million) by the total amount charged as of year-end 1997 ($1.06 million). Although the reduced restructuring reserve amount on the balance sheet reflected use of the reserve in 1997, the reduced restructuring reserve amount on the balance sheet was not explained anywhere in the Form 10-K. Had the costs been described in SmarTalk's Form 10-K, as was required, the misuse of the restructuring reserve in 1997 would have been apparent.
A review by PwC and Hirsch of SmarTalk's restructuring reserve account would have revealed that SmarTalk had already improperly charged expenses against the restructuring reserve in 1997, when the restructuring reserve had been established for expenses purportedly to be incurred in 1998. PwC had access to SmarTalk's accounting records and PwC accounting staff was aware that there were charges to the restructuring reserve in 1997. In addition, the January 1998 Memorandum stated that some costs to be included in the restructuring reserve were "probably incurred pre 12/31." In view of all of the information that PwC and Hirsch knew and had access to, PwC and Hirsch failed to adequately audit the amounts charged against the restructuring reserve at year-end 1997.
At the end of March 1998, after the audit of SmarTalk's 1997 financial statements was completed, Hirsch left PwC. In April and May 1998, audit staff completed the working papers relating to the audit. Then, in May 1998, Hirsch signed the working papers stating that all substantive matters had been completed and the issuance of PwC's audit report was appropriate. In addition, in May 1998, PwC staff signed-off that the working paper files had been completed. Several months later, PwC was considering resigning as SmarTalk's auditors because its relationship with SmarTalk had become contentious. PwC's possible resignation prompted PwC to conduct a post-audit review of the working papers it prepared in connection with its 1997 audit. The post-audit review began on July 18, 1998. The PwC post-audit reviewer identified potential issues with SmarTalk's year-end 1997 financial statements, as well as the audit. In late-July 1998, PwC became aware of a class action shareholder lawsuit alleging accounting fraud against SmarTalk and certain of its officers and directors. At that time, PwC was not named as a defendant in that lawsuit.9
During the period from the end of July through early August 1998, with the knowledge of several PwC partners with firm-wide responsibilities, PwC made revisions to its working papers. Those revisions were not documented. Language in the working papers was revised, added and deleted. Documents were removed from the working papers and discarded, and documents were also added to the working papers. The post-audit revisions were not dated or otherwise distinguished to indicate that they had been made as part of a post-audit review and PwC discarded most of the notes containing a second post-audit reviewer's instructions. In addition, during this period, PwC deleted and discarded most of its "desk files."10 At the time of PwC's conduct, there was no SEC investigation of SmarTalk's accounting or financial disclosures.
On August 7 and August 10, 1998, PwC informed SmarTalk of its concerns with the restructuring reserve and other accounting issues and of the need to restate SmarTalk's financial statements. On August 10, 1998, SmarTalk announced that its auditors had informed management about potentially significant issues with SmarTalk's accounting treatment for acquisitions that occurred during 1997 and certain other items relating to fiscal year 1997. In November 1998, SmarTalk issued restated financial statements for fiscal year 1997 and the first two quarters of 1998.
An auditor is required to exercise professional skepticism when performing audit procedures and gathering and analyzing audit evidence. AICPA Codification of Statements on Auditing Standards ("AU") Section 230.07.
Based on the foregoing, in connection with its audit of SmarTalk's 1997 year-end financial statements, PwC and Hirsch failed to maintain the attitude of professional skepticism required by GAAS concerning SmarTalk's accounting for its establishment of and charges against the restructuring reserves. PwC and Hirsch did not follow up on certain information, including the reduced restructuring reserve amount on the balance sheet which reflected the improper charging of 1997 operating expenses against the restructuring reserve that was purportedly established for 1998 costs. Furthermore, in some instances, PwC and Hirsch accepted uncorroborated representations of SmarTalk's management in lieu of performing additional audit procedures, in contravention of AU Section 333. For example, in the Management Representation Letter, management represented that GAAP had been applied in the preparation of the financial statements for the year ended December 31, 1997. However, as described above, this representation was contradicted by other audit evidence PwC and Hirsch obtained. "[R]epresentations from management are part of the evidential matter the independent auditor obtains, but they are not a substitute for the application of those auditing procedures necessary to afford a reasonable basis for an opinion regarding the financial statements under audit." AU Section 333.02.
In conducting an audit, an auditor must obtain sufficient competent evidential matter through inspection, observation, inquiries, and confirmations to afford a reasonable basis for an opinion regarding the financial statements under audit. AU Sections 150.02 & 326.01.
Based on the foregoing, in connection with SmarTalk's year-end 1997 financial statements, PwC and Hirsch failed to obtain sufficient competent evidence (including sufficient management representations) in support of SmarTalk's accounting for its establishment of each component of the restructuring reserve and its charging 1997 expenses against the restructuring reserve that purportedly had been established for anticipated 1998 expenses.
Auditors must exercise due professional care in performing the audit and preparing the audit report. AU Sections 150.02 and 230.01.
Based on the foregoing, in connection with the audit of SmarTalk's 1997 year-end financial statements, PwC and Hirsch failed to exercise due professional care by failing to plan and perform audit procedures necessary to afford a reasonable basis for PwC's audit opinion. As described above, PwC and Hirsch identified a number of risk factors associated with the preparation of SmarTalk's financial statements. Despite PwC's and Hirsch's awareness of numerous risks and other information that could materially impact the financial statements, PwC and Hirsch failed to perform sufficient audit procedures to assess properly whether SmarTalk's accounting for and charges against its restructuring reserves was in conformity with GAAP. As a result, SmarTalk improperly established a non-GAAP restructuring reserve and, as described above, misused it to materially inflate earnings before one-time charges at year-end 1997.
In conducting an audit, an auditor is required to state in the auditor's report whether, in the auditor's opinion, the financial statements are presented in all material respects in conformity with GAAP. AU Sections 410 and 411. An auditor may express that the financial statements are presented in conformity with GAAP only when the auditor has formed such an opinion on the basis of an audit performed in accordance with GAAS. AU Section 508.07.
Based on the foregoing, in connection with the audit of SmarTalk's year-end 1997 financial statements, PwC and Hirsch failed to render an accurate audit report when they stated that SmarTalk's financial statements had been prepared in conformity with GAAP and the audit had been performed in accordance with GAAS. In fact, the financial statements were not in conformity with GAAP, and the audit was not performed in accordance with GAAS.
The failures of Hirsch, a PwC engagement partner and managing partner of PwC's Century City office, to comply with GAAS in the conduct of the audit bind and are imputed to PwC. Furthermore, it is appropriate to sanction and seek other relief from PwC for the audit failures because PwC, as set forth more fully above, made undocumented changes to its 1997 audit working papers and discarded other documents relevant to its audit.
Based on the foregoing, the Commission finds that PwC, through Hirsch in connection with the audit of SmarTalk's 1997 financial statements, engaged in improper professional conduct pursuant to Rule 102(e)(1)(ii) of the Commission's Rules of Practice. Specifically, PwC engaged in repeated instances of unreasonable conduct, each resulting in a violation of applicable professional standards.
Respondent undertakes:
In determining whether to accept the Offer, the Commission has considered the undertakings set forth in paragraphs 1 through 3, above.
In view of the foregoing, the Commission deems it appropriate to impose the sanctions agreed to in Respondent's Offer.
Accordingly, IT IS HEREBY ORDERED, effective immediately, that PwC is censured pursuant to Rule 102(e)(ii) of the Commission's Rules of Practice.
By the Commission.
Jonathan G. Katz
|Rule 102(e)(1)(ii) provides, in relevant part, that:
The Commission may censure a person or deny, temporarily or permanently, the privilege of appearing or practicing before it . . . any person who is found . . . to have engaged in . . . improper professional conduct.
|The findings herein are made pursuant to Respondent's Offer and are not binding on any other person or entity in this or any other proceeding.
|In this Order, "PwC" refers to Price Waterhouse LLP before the merger and to PricewaterhouseCoopers LLP after the merger.
|Concurrent with the settlement of this matter by PwC, the Commission issued a settled Order Instituting Public Administrative Proceedings in the Matter of Philip Hirsch.
|PwC did not audit SmarTalk's quarterly financial statements.
|Hirsch was not involved in this conduct.
|Previously, the Commission issued an Order Instituting Proceedings Pursuant to Section 8A of the Securities Act of 1933 and Section 21C of the Securities Exchange Act of 1934, Making Findings and Imposing a Cease-and-Desist Order in the Matter of Glen Andrew Folck and also filed a complaint for a civil penalty against Folck.
|A small portion of this component ($800,000) also related to SmarTalk's intention to terminate a contract with Polaroid in 1998, which was to produce holographic images on prepaid cards. The analysis of why the Polaroid contract termination fees were improper restructuring costs is similar to the analysis of the carrier contract termination costs.
|PwC was named as a defendant in the class action shareholder lawsuit on September 21, 1998.
|In response to the staff's request for documents, PwC voluntarily produced documents in February 1999, that included listings of computer files showing that certain working paper files had been accessed in early August 1998. However, PwC did not tell the staff until November 1999, that some working papers and other documents relating to PwC's audit report had been revised, created and discarded.
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Modified: 05/22/2003


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Colin Salmon Gossip
Colin Salmon gossip, latest news, photos, and video.
This is Henry and thoughts on Jack Salmon
Again, I'm sure Eric Bana will do an adequate, even a fine job, in the film adaptation of The Time Traveler's Wife. But like so many of you who feel so strongly about the book, Eric just isn't quite my Henry DeTamble in the mind's eye. Not exactly original but for me, there are only 2: Edward Norton or Christian Bale. Full Story
The Lovely Bones
Did you read it? Did you love it? I loved it. Fiercely loved it. And I don't understand – why must a book become a movie? I remember being at work and not working. Reading instead and crying over my keyboard at the end, and Erin sitting next to me rushing me through. And two days later she did the same thing. Full Story


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MAGNETIC Neck Fasteners make them easy-on and easy-off and allows your child (or you) to put the Supercape & I quote "all by myself". Our capes are individually-sewn, high quality and come in a variety of colors and sizes. They are professionally Embroidered and can be Customized with your Initial, Name and Lettering.The capes usually take about 4 business days to make (a little longer for a personalized or custom cape). Arrival time depends on the shipping method, and your destination (we're in California).
There are 7 choices for personalized capes at no extra charge! Or if you need even more options, design your own: Amazing Amanda! Daring Davin! Super Surfer! Completely Custom Capes


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Privacy Notice
The Dance Media Privacy Policy describes how Dance Media and its subsidiaries treat personal information when you use Dance Media services, including information provided when you use Dancemedia.com. In addition, the following describes privacy practices specific to Dancemedia.com. To understand how we treat the information you give us as you use Dancemedia.com, you should read this policy and the Dance Media Privacy Policy.
Personal Information
- Non-Account Activity. You can watch videos on Dancemedia.com without having a Dancemedia.com Account or a Dance Media Account. You can also contact us about a particular video without having a Dancemedia.com Account or a Dance Media Account.
- Account-Related Activity. Certain other activities on dancemedia.com—like uploading videos, posting comments, flagging videos, or watching restricted videos—require you to have a Dancemedia.com Account or a Dance Media Account. We ask for some personal information when you create a Dancemedia.com Account or a Dance Media Account, including your email address and a password, which is used to protect your account from unauthorized access. A Dance Media Account allows you to access many of our services that require registration.
- Usage Information. We may record information about your usage, such as when you use Dancemedia.com, the channels, groups, and favorites you subscribe to, the contacts you communicate with, the videos you watch, and the frequency and size of data transfers, as well as information you display or click on in Dancemedia.com (including UI elements, settings, and other information). If you are logged in, we may associate that information with your account. We may use clear GIFs (a.k.a. "Web Beacons") in HTML-based emails sent to our users to track which emails are opened by recipients.
- Content Uploaded to Site. Any personal information or video content that you voluntarily disclose online (on discussion boards, in messages and chat areas, within your playback or profile pages, etc.) becomes publicly available and can be collected and used by others.
- If you submit personally identifiable information to us through the Dancemedia.com Sites, we use your personal information to operate, maintain, and provide to you the general and personalized features and functionality of the Dancemedia.com Sites, and to process any flagging activity or correspondence you send to us.
- Your account name (not your email address) is displayed to other Users when you upload videos or send messages through the Dancemedia.com Sites and other Users can contact you through messages and comments. Any videos that you submit to the Dancemedia.com Sites may be redistributed through the internet and other media channels, and may be viewed by the general public. If you have enabled Active Sharing, other users may see that you, as identified by your account name (not your email address), are watching the same video.
- We do not use your email address or other personally identifiable information to send commercial or marketing messages without your consent or except as part of a specific program or feature for which you will have the ability to opt-in or opt-out. We may, however, use your email address without further consent for non-marketing or administrative purposes (such as notifying you of major Dancemedia.com Site changes or for customer service purposes).
- We use both your personally identifiable information and certain non-personally-identifiable information (such as anonymous user usage data, cookies, IP addresses, browser type, clickstream data, etc.) to improve the quality and design of the Dancemedia.com Sites and to create new features, promotions, functionality, and services by storing, tracking, analyzing, and processing user preferences and trends, as well as user activity and communications.
- We use cookies, clear gifs, and log file information to: (a) store information so that you will not have to re-enter it during your visit or the next time you visit the Dancemedia.com Sites; (b) provide custom, personalized content and information; (c) monitor the effectiveness of our marketing campaigns; (d) monitor aggregate metrics such as total number of visitors, pages viewed, etc.; and (e) track your entries, submissions, and status in promotions, sweepstakes, and contests. If you download the Dancemedia.com Uploader, your copy of the of the Uploader includes a unique application number. The unique application number and information about your installation of the Uploader (e.g. version number, language) will be sent to Dancemedia.com when the Uploader automatically checks for updates.
- Marketing Communications: We may also use your personal information to communicate with you about new features, events or products offered by us and third party businesses, including our advertising, marketing and sponsorship clients. Dance Media will not sell, rent or otherwise disclose personal information collected by our sites to third parties.
- When you opt-in to receive any of the Dance Media newsletters, you will also be automatically opted-in to receive The Dance Edit newsletter. You may update your email preferences at any time.
Information That is Publicly Available
- When you create an account on the site, some information about your account and your account activity will be provided to other Users of the site. This may include the date you opened your account, the date you last logged into your account, your age (if you choose to make it public), the country and the number of videos you have watched.
- Your account name (not your email address) is displayed to other Users when you engage in certain activity on the site, such as you upload videos or send messages through the Dancemedia.com Sites. Other Users can contact you through messages and comments.
- You may also choose to add personal information that will visible to other Users on your channel page (which is the public facing page for your account on the site). This may include a profile picture, you name, gender, relationship status, or other details.
- If you choose to add certain features to your channel page, then these features and your activity associated with these features will be displayed to other Users and may be aggregated and shared with your confirmed friends or other Users. Such shared activity may include what videos you favorite, what videos you rated and what videos you have uploaded.
- Any videos that you submit to the Dancemedia.com Sites may be redistributed through the internet and other media channels, and may be viewed by the general public. If you have enabled Active Sharing, other users may see that you, as identified by your account name (not your email address), are watching the same video.
Your Choices
- You may, of course, decline to submit personally identifiable information through the Dancemedia.com Sites, in which case you can still view videos and explore the Dancemedia.com Sites, but Dancemedia.com may not be able to provide certain services to you. Some advanced Dancemedia.com features may, for authentication purposes, require you to sign up for other Dance Media services like Dance Media. The privacy notices of those services govern the use of your personal information associated with them.
- You may update or correct your personal profile information and email preferences at any time by visiting your account profile page.
- You may clear your viewing history at any time through the "Viewing History" feature.
- You may control the information that is available to other Users and your confirmed friends at any time by editing your account and the features that are included on your channel page.
Third-party Advertisers, Links to Other Sites
Dancemedia.com does not provide any personally identifiable information to these third-party ad servers or ad networks without your consent or except as part of a specific program or feature for which you will have the ability to opt-in or opt-out. However, please note that if an advertiser asks Dancemedia.com to show an advertisement to a certain audience (for example, men ages 18-34) or audience segment (for example, men ages 18-24 who have viewed certain channels of content) and you respond to that advertisement, the advertiser or ad-server may conclude that you fit the description of the audience they are trying to reach. The advertiser may also use information regarding your use of the Dancemedia.com Sites, such as the number of times you viewed an ad (but not any personally identifiable information), to determine which ads to deliver to you.
You should consult the respective privacy policies of these third-party ad servers or ad networks (see links below) for more information on their practices and for instructions on how to opt-out of certain practices. Dancemedia.com's privacy policy does not apply to, and we cannot control the activities of, such other advertisers or web sites. Any data obtained by third-party ad servers subsequently shared with Dancemedia.com is maintained and dealt with by Dancemedia.com in accordance with this privacy policy.


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Fully Furnished, Short term, close to Mayo Health, Shands Proton Therapy Institute, Corporate, and Extended Stay condominium rentals in Jacksonville Florida; Perfect for extended medical care at Shands and Mayo Clinic. Are you a traveling nurse? Specializing in short term living rentals for organ transplant and proton therapy patients. Vacation properties in all parts of Florida including Ft Myers and Sanibel.
ShortTermProperties.com Home ::: Rental FAQs ::: Traveling to Jax ::: Articles and Info
|Featured properties CONTACT US regarding short term condo rentals in Jacksonville, FL
|2/2 James Island 1st floor condo with lanai, quiet location near St John's Town Center, Mayo Clinic and Shands Proton in Jacksonville, Florida - short term
|2/2 with detached garage, balcony overlooking pool, 2nd floor with elevator nearby. Jacksonville, Florida - short term
2/2 with attached garage, screened lanai, fountain view,on
preserve, 1st floor
Jacksonville, Florida - short term


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learningtocount said:Soft 17....It is huge mistake to stay on it even though you will make your hand worse most of the time off of the first hit.
learningtocount said:Insurance is the most missed played bet in all of blackjack. I see people insure two tens twenty's this is horrible bet and carries an average edge for the house of 14%.
I good time to take insurance is when you are on a single deck game and you see 2 or more hands without seeing a ten.
Most people 99 out of a 100 think that you take insurance to protect a good hand and not necesarily to win the insurance bet. 1 out of a 100 people take insurance because there are a lack of tens on the table in the single deck game.
Insurance on a shoe game is almost never a good bet,
learningtocount said:.....and therefore should decrease your bet to the minimum allowed!
Grifter said:This is what you said to do after a blackjack, and it is total nonsense.
learningtocount said:To the man above me you are right you can hit 12 against a 4 if the count is negative enough and gain a lot by doing it!!!
It looks like you're new here. If you want to get involved, click one of these buttons!


text: Netflix streaming has been making waves with its wide, fast integration into just about anything that'll have it, and the reception has been generally positive. As has been the pattern for the last decade, Blockbuster is slightly but embarrassingly behind: according to company Chairman Jim Keyes, we'll be seeing Blockbuster's download-to-rent service in a Blu-ray player by Q1 of next year. It's not clear if this will come in the form of a firmware update for existing hardware or as part of a new player, but it'll need to be fairly ubiquitous (and probably lower its rental prices) to have a fighting chance against the 'Flix. [RegHardware]


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Pros: Fun to type on, gorgeous style adds Euro-class to your humble cubicleCons: Rich typing sound could disturb quiet office, unmarked keys might intimidate somePerformance: AFeatures: A Ease of use: AValue: B+Price: $129
Metadot's Das Keyboard Ultimate is a marvel of German engineering: sleek and shiny, with a few glowing blue LED dashboard lights. Pulling it out of the box and plugging it in, I suddenly felt cooler, more existential. I felt like I should be wearing a black turtleneck and smoking Gauloises.
Innovative peripherals for input devices
Mice and other devices that roar
Goldtouch ErgoSource 2.0 keyboard
Logitech Cordless Desktop Wave Pro keyboard and mouse
Saitek Eclipse II illuminated keyboard
Smart Board interactive display frame
GCN Lab home page
The striking thing about the keyboard is that the keys are completely blank, like one of those minimalist watches without numbers. The company's theory is that by not seeing the letters on the keys, you will become a better touch typist in a few weeks because you will have memorized the keyboard.
The Ultimate has two USB ports on the side so you can recharge your iPhone and other devices while you type. We used the included 6.5-foot USB cable to plug the keyboard into our Dell OptiPlex GX280 desktop PC running Microsoft Windows XP. You can start typing immediately on the gold-plated key switches because no software or power cables are required beyond the USB connection.
It was a joy to type on the Ultimate. As a touch typist since high school, I didn't have a problem with the unmarked keys, but one of my co-workers found it intimidating. The satisfying clackety-clack of the keys while I typed made me feel like the kind of journalist in old movies who fell in love with Cary Grant and/or Spencer Tracy while uncovering corruption at City Hall. I almost wished the company had added a bell sound when you came to the end of a line, like old typewriters had. The old-timey clacking sound got me into a typing groove that I don't remember ever experiencing with a traditional computer keyboard.
The gold-plated backing on the keys keeps them from corroding, unlike the baser metals used in standard keyboards. It adds to the keyboard's longevity — and its price.
The Ultimate keyboard is impossible to confound. If you try to jam it by pressing all the keys at once, the keyboard records each key separately and in the order pressed, which is helpful for fast typists.
I wondered if using a Rolls Royce of a keyboard like the Ultimate could make me a better writer. I found myself wanting to type more, so it definitely increased my productivity. Anything you can do to make a day of dreary telecommuting or proposal writing more engaging is a good thing, even if it costs a few dollars more.
Metadot, 512-346-0360, www.daskeyboard.com
About the Author
Trudy Walsh is a senior writer for GCN.
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- 138,521 +/- Sqft
Property TypeLand – Homesite
SubdivisionSee Remarks
Listing Date10/11/19
AreaOut of County
Lot Size3.18 Acres (138,521 SqFt)
Property Description
Amazing views and more! Two lots in Crestone Colorado! Well and septic in place Live on one lot while you build new home on the other lot! Purchase price is for Two build-able, lightly treed lots in the Grants neighborhood of the of the Baca Grande Subdivision offering spectacular views of the Sangre De Cristo and San Juan Mountain Ranges. Has well, septic tank and leach field, electric installed (and on). Ready for your new home!
Presented By
- See Remarks
- Meadow
- Mountains
- Valley
- Electricity Avail.
- Phone Available
- Septic In Place
- Trash Pickup
- Well In Place
Financial Information
Sorry, there are currently no properties available that meet this search criteria.
We get asked this question a lot. Below is a tool that gives you the ability to see what the market is like in your community. Find out what homes like your own are selling for right in your back yard. Simply enter in your address, choose the proximity of the search and find out market data for other homes that are selling near you.
While we'll provide you with plenty of information, this is a snapshot of your market data and there are real people behind the high-tech and automated tools. If you would like more detailed information or help in understanding the results we are here to help.
Until then, enjoy the tools!
The data relating to the real estate for sale on this website comes in part from the Internet Data Exchange program of the Vail Multi-List Service, Inc.
Copyright © 2020 Vail Multi List, Inc. (VMLS). The information displayed herein was derived from sources believed to be accurate, but has not been verified by VMLS. Buyers are cautioned to verify all information to their own satisfaction. This information is exclusively for viewers' personal, non- commercial use. Any republication or reproduction of the information herein without the express permission of the VMLS is strictly prohibited.
Listing courtesy of Ascent Realty Colorado, LLC


text: Out of stock Quick view Compare CLEAN ORIGINAL CLEAN ORIGINAL Fragrance Fabric Spray $10.00 A spray for fabric to deodorize and sanitize with the power of botanical ingredients with silver ion. Powerful enough to diminish and stop bad odor bacteria from forming. Shower Breeze: Blend of Lily & Savon. Refreshing scent of lilies and... Out of stock Add to Wishlist


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Room Addition Burlingame, CA
The best way to start your room addition in Burlingame is to contact a qualified licensed contractor. Green builders has been building room additions in the bay area penindsula for the past decade. We obtain any permits that are required and provide top of the line design with quality materials.
When a family outgrows their home, often a room addition will provide enough space to be able to accommodate a growing family. The key is to design a multi-functional space that can serve many purposes. There are many reasons you may need to add onto your home. Whether you desire an extra bedroom, a bigger family room, expand your kitchen, a new bathroom addition or any combination of things, we will work according to your budget and make your ideal home addition cost efficient and beautiful.
In Burlingame, room additions are sometimes only possible if you build up. Second story additions can dramatically change the appearance and function of a house, so it's important to design it right. The flow of your house should not be obstructed by the new addition or remodel, keep in mind that a proper designer/architect will design in accordance to the original lay out of your home.
Green Builders will provide the best team of professional management and field personnel possible to meet your construction quality demands and schedule objectives in a cost-effective manner. Building a room addition can be one of the best investments you can make in your home. A room addition in Burlingame, such as a family room, bonus room or extra bedroom can dramatically enhance the livability and value of your home.
List of Services we provide: room-additions-burlingame-ca
Finish Carpentry
Drywall Glazing
And More…