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Steve Horn | March 12, 2013
By Steve Horn • Tuesday, March 12, 2013 - 05:00
On March 1, the U.S. State Department published its long-awaited Environmental Impact Statement (EIS) on the TransCanada Keystone XL (KXL) tar sands pipeline.
The KXL is slated to bring tar sands crude - also known as diluted bitumen or "dilbit" - from Alberta, Canada to Port Arthur, TX. From Port Arthur, it will be refined and exported to the global market.
Flying in the face of the slew of scientific studies both on the harms of burning tar sands and on the KXL itself, State determined that laying down the pipeline is environmentally sound.
Unmentioned by State: the study was contracted out to firms with tar sands extraction clientele, as revealed by InsideClimate News.
"EnSys Energy has worked with ExxonMobil, BP and Koch Industries, which own oil sands production facilities and refineries in the Midwest that process heavy Canadian crude oil. Imperial Oil, one of Canada's largest oil sands producers, is a subsidiary of Exxon," InsideClimate News explained. "ICF International works with pipeline and oil companies but doesn't list specific clients on its website."
Writing for Grist, Brad Johnson also revealed the name of a third contractor - Environmental Resources Management (ERM) Group - which TransCanada hired on behalf of the State Department to do the EIS.
"(ERM) was paid an undisclosed amount under contract to TransCanada to write the statement, which is now an official government document," Johnson explained. "The statement estimates, and then dismisses, the pipeline's massive carbon footprint and other environmental impacts, because, it asserts, the mining and burning of the tar sands is unstoppable."
ERM, a probe into the University of California-San Francisco (UCSF) Tobacco Archives reveals, has deep historical ties to Big Tobacco. Further, a key employee at ICF International - via familial ties - is tied to the future of whether hydraulic fracturing ("fracking") for shale oil and gas becomes a reality in New York's portion of the Marcellus Shale.
TransCanada Utilizes Tobacco Playbook in Hiring ERM Group
ERM Group - headquarted in the City of London - a square mile sub-section of London infamous for its role in serving as a tax shelter for multinational corporations - has aided the tobacco industry in pushing the "Tobacco Playbook."
Many fossil fuel industry public relations flacks learned the tactics of mass manipulation by reading the "tobacco playbook," meticulously documented in Naomi Oreskes' and Erik Conway's classic book, "Merchants of Doubt."
"Doubt is our product," a tobacco industry document once laid out the playbook, "since it is the best means of competing with the 'body of fact' that exists in the minds of the general public. It is also the means of establishing a controversy."
ERM has done studies on behalf of both R.J. Reynolds and Philip Morris, penning a report titled "Fundamentals of Environmental Management" for the latter.
It was also a former member of the American Tort Reform Association, a group that fights to limit the tort law rights of citizens to sue for damages inflicted upon them by corporations and featured in the documentary film, "Hot Coffee."
ERM: In-Service to Big Oil, like Big Tobacco
In the 2000 version of its website, ERM referred to climate change advocates as having an "agenda."
"[T]he gloabl (sic) climate change agenda has very specific implications for the oil and gas industry, and factoring CO2 emissions into operations is a key concern," read ERM's website at the time.
The firm has also boasted of doing its studies in service to the oil and gas industry's bottom lines.
"ERM works around the world with the private sector assessing how their business is likely to be impacted by environmental and social issues, new regulations, consumer concerns, and supply chain issues and help companies develop appropriate policies and management systems to manage these business risks," its website proclaimed in 2000.
This all sits, of course, in juxtaposition to the needs of the decaying ecosystem and increasingly severe and horrifying climate crisis.
The ICF/New York Fracking Decision Connection
ICF Consulting is a thread tying the forthcoming fracking decision in New York by Democratic Party Gov. Andrew Cuomo to the Obama State Department decision on the Keystone XL.
Though ICF doesn't list its clients on its website, its vice president Karl Hausker is the husband of Kathleen ("Katie") McGinty, one of the members of the New York Department of Environmental Conservation (DEC) Hydraulic Fracturing Advisory Panel.
McGinty formerly served as Vice President Al Gore's top climate aide under the Clinton Administration, segueing from that position into one as chair of the Clinton Council on Environmental Quality from 1993-1998. From 2003-2008, she served as head of the Pennsylvania Department of Environmental Protection under Democratic Gov. Ed Rendell, helping usher in the state's ongoing fracking boom.
Named as a member of the industry-stacked Obama DOE fracking subcommittee in May 2011, McGinty now works as an Operating Partner alongside Rendell at Element Partners, a Philadelphia, PA-based firm that has capital investments in several firms operating in Pennsylvania's portion of the Marcellus Shale. McGinty also serves on the Board of Directors of NRG Energy, an electricity-generating utilities corporation that owns natural gas-fired power plants around the U.S.
Tying it all together, Ernest Moniz is leaving his position on ICF's Board and his professorship at Massachusetts Institute of Technology (MIT), where he was a major "frackademic," to serve as head of the Obama DOE.
In chess, moves of this sort are known as "check" and "checkmate."
The weeks and months ahead will demonstrate if the chess match is over with regards to the destiny of the Keystone XL pipeline and fracking in the Empire State.
Photo Credit: ShutterStock | Leonid Ikan
DarrenMcKinney replied on Permalink
Biased Mischaracterization of ATRA
Characterizing the American Tort Reform Association (ATRA) as "a group that fights to limit the tort law rights of citizens to sue for damages inflicted upon them by corporations," as Steve Horn does here, is to telegraph the bias of one whose work is in part supported by money from the parasitic plaintiffs' bar. For ATRA works only to limit the craven abuse of the U.S. civil justice system – abuse that limits access to health care, drives health care costs and consumer prices ever higher, and more broadly erodes economic growth and job creation by pushing production of goods and services to less litigious and thus less costly competing nations overseas.
Speaking of foreign competition, what do Steve Horn and his loyal readers think will happen to crude from Canadian tar sands if the XL pipeline isn't built to facilitate the low-cost and relatively low-risk flow of said crude to our Gulf Coast refineries? It'll be transported by rail to those Gulf refineries at higher environmental risk, or to Canada's west coast where it'll be shipped to China for inferior refinement at still higher risk. Either way, the threat to our environment will only increase, and not a drop less of recoverable fossil fuel will be burned before all is said and done. So we can create American jobs and wealth while insuring lower energy costs and minimal environmental risk for the next few decades as truly market-ready renewable energy technologies are developed. Or we can let the Chinese create the jobs and moderate their energy costs while not giving a dead-pig-in-the-river's ass about the environment.
Personally, I have nothing against the Chinese people, but I do detest their totalitarian leaders who throw dissidents in prison and censor media opinions (just as I may be censored here). And at the risk of sounding like an uncool capitalist patriot, I'd just as soon have my fellow Americans benefit from the jobs and more stable energy prices that crude from the tar sands can help provide. Not that any of this has anything to do, necessarily, with working to make our civil justice system more equitable, predictable, and less welcoming to self-serving parasites who'd sue their own mother if they thought they could make a quick few million dollars doing so. But I did feel the need to set the record straight.
-Darren McKinney, American Tort Reform Association, Washington, DC
An interesting observation.
You will need to back your statements with more than rhetoric.
- You've demonstrated a marked ignorance for why folks are concerned. Its about Climate Change, and nothing else. Everything else is just the sand getting thrown in your face. Focus on climate change you'll have a win.
- You haven't demonstrated that train is more dangerous than pipelines. Can you cite your source for that information? Or is this just more propaganda being touted?
- This oil is slated for export from the US. 85% of the oil going to Gulf refineries, is exported. After Keystone goes through, 85% of the oil will still be slated for export.
- Exported oil generates no revenue for the USA. These refiners are in a tax exempt zone. If its exported from the tax exempt refineries, the US earns no tax revenue, except personal income tax. The biggest refineries in the gulf region have stated this is the reason the upgraded their refineries. The CEO of Enbridge, refused to say before congress that this oil was for US consumption. He said that he wouldn't be able to get subscriptions to put oil in the pipeline if he made 'US Consumption' requirement.
- There are no jobs created by the Refineries. They already exist, and they will not generate any more income for the US.
- There are very few jobs provided by Pipelines. Oil Industry Papers in Canada state clearly that the province of British Columbia will see a mere $50 million a year in tax revenue for a pipeline, and a shipping port. This is hardly anything to get excited about.
- If you indeed think this oil will reduce your energy prices, you are wrong. You will pay more for your oil. American's are currently buying Canada's Bitumen at a steep discount. In Alberta this is being called a bitumen bubble, and Alberta politicians are trying to promote the pipeline TO MAKE MORE MONEY. So you are saying that you want to pay more for it?
- You'll be happy to know that this oil isn't subject to NAFTA and is in fact subject to foreign import taxes. It has considerable foreign content in the form of Deluent. The stuff doesn't flow in pipes without deluent mixed in, and we don't have enough in Canada to run the pipeline as it is. We are currently importing this deluent from all the nations hated by the US. Venezuela, Iran… we need them all, or you can't get your oil. This also means that Canada can tax US bound oil differently than Canada. (We can legally fuck with you.)
- As you will continue to be reliant on your hated enemies for your oil, you will not improve your energy security. Read above.
As for me Darren. I live and work in the oil industry in Alberta Canada. Half of what I've said is information commonly talked about in Alberta by Alberta politicians who are currently down there trying to tell you the opposite. In short, Canadian politicians like the premier of Alberta appear to contradict what you are saying.
PS. I support this pipeline if the US actually does something about Climate Change.
Did I mention the Climate Change? Would it help if I rephrased that as Global Warming?
DarrenMcKinney replied on Permalink
Climate Has Been Changing since the Dawn of Time
For a guy purportedly from the oil industry, you seem oblivious to the fact that the U.S. just imported considerably less oil in 2012 than it did at a peak in 2005, and that the trend line is improving further as our ever higher-tech domestic production is on the rise. And since I didn't argue that the XL pipeline would make the U.S. independent from all other oil imports, I don't understand your assertion about the need to continue importing oil from our "hated enemies" (even though we certainly don't hate Canada).
As for train v. pipeline safety, any sentient human being's cursory glance at history will support my assertion. I'm a big fan of rail and its general safety record, but every real oil man knows full well that that the XL design and operation will be considerably safer than any affordable rail-based alternative. Obfuscating that point serves no one.
Of course, you're certainly free to declare that "it's all about climate change." But you can't and won't make others agree with you – especially those who stand to gain good-paying jobs when pipeline construction, operation and additional refining begin. Climate has been changing since the dawn of time and will continue to do so long after humankind is gone. Which is not to be pessimistic or suggest we won't last long enough to become truly expert in climate science. But meanwhile, it seems the height of hubris to think our computer modelers, whose grants-based livelihoods largely depend on their allegiance to climate catastrophe dogma, can reasonably predict conditions a hundred years from now, much less justify an abrupt abandonment of all fossil fuel burning and subsequently forced reversion to hunting and gathering.
In any case, the inarguable bottom-line is this: Barring a truly world-changing, near-term breakthrough in renewable energy technology (and mind you, my fingers are crossed), every last drop of Canadian tar sands crude will eventually be extracted, transported, refined and burned. And I'd rather keep most of that action in North America, as opposed to letting China or others in on it.
You did catch the point where I said I'd support the pipe right?
Your true colors are showing.
With Climate Change, the target number is zero. Not a reduction. An 80% reduction is a catastrophe.
Climate Change as being discussed here is not about natural cycles which have occured in the past. We are talking about human induced Global Warming. Try to stay on topic.
There is no evidence contradictory to these facts. You have high school graduates (Anthoney Watts) fueled by oil and gas industry funding providing your information. You might want to take a serious look at who advises you before you speak.
In the mean time you might want to IGNORE the computer models, and look at the measured data. (BEST and UAH are supplied climate deniers, and are therefore kosher for you to look at.)
Pipeline construction jobs are a short term gain, with a serious long term consequence, called, Global Warming.
I will sell equipment and make money if this pipeline is built. (Although my livelyhood is hardly on the line.) Most of my work deals with oil wells, refineries, and natural gas pipelines. I have a patent for technology that prevents natural gas pipelines from exploding.
It would be unethical for me to read and use scientific papers to do my work, then turn around and pan other science simply because it is in conflict with my source of income.
If you actually watched that Bill Gates talk, then you'd know that there is only one key technology missing for renewables. Its called a battery, and lots of people are working on it.
http://www.ambri.com/ (Oh look! They're hiring! They weren't looking for people last year!)
In the mean time, increasing dependance on oil is a bad bad idea. Especially when you use so much energy to produce each barrel of oil.


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People where live in Japan doesn't celebrate Diwali.Hindu is not common in my country.I have never see Hindu in my residence .
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Do the preparation task first. Then read the article and do the exercises to check your understanding.
Did you know that Diwali is one of the biggest events in the Indian calendar? It is celebrated around the world by Hindus, Sikhs and Jains. In London, Birmingham, Belfast, Edinburgh, Leicester and other multicultural cities in Britain, British Asians celebrate Diwali. Celebrations include firework displays, Diwali lanterns, music, dancing, plays, as well as delicious traditional Indian food and sweets.
Diwali (or Deepavali) is also known as the Festival of Light. The word Diwali comes from the Sanskrit language and means 'row of lamps'. In South Asia, homes, shops and streets are decorated with small oil lamps called diyas. During Diwali, patterns, called rangoli, are drawn on floors. The lotus flower is one of the most popular patterns to draw. Diwali is celebrated every year on the darkest night of the month in October or November. The exact date changes every year to coincide with the new moon. With the new moon Diwali marks a new beginning and for many people it symbolises joy, love, reflection, resolution, forgiveness, light and knowledge. Diwali is traditionally a time for cleaning your home, decorating your house with lights and candles, wearing new clothes, painting henna tattoos on hands, giving presents, and getting together with family and friends.
If you have ever visited London, the capital of England, you will know that it is a truly multicultural city where people of different ethnic groups and religions live, work, study and go to school. Depending on the time of year you can join in with celebrations for Christmas, Eid or Diwali in London's Trafalgar Square. Diwali is celebrated every year in this world-famous square with Bhangra dancing around the fountains, vegetarian food sold at stalls, and free performances of South Asian contemporary and classical music and dance.
Leicester, in the north of England, has one of the most important Diwali celebrations outside of India. The Festival of Light in Leicester starts with a display of thousands of lights along Belgrave Road, also known as 'The Golden Mile'. There is Bollywood singing and dancing. You can go late-night shopping and restaurants stay open late too. All this is followed by spectacular fireworks. Tourists, visitors and local residents are all welcome to enjoy the fun! Leicester's Asian community say that this is the best (as well as the biggest!) Diwali celebration outside of India.
Is Diwali all about tradition? These days many people in the UK celebrate the Festival of Light with electric fairy lights instead of old-fashioned oil lamps. Instead of traditional gold and silver gifts, it is common to give money to put towards electronic gifts or iTunes credits. Shopping has changed too. Now many people buy their Diwali presents online rather than visiting a shop. Family and friends can communicate easily via social media and #HappyDiwali tweets spread the message of hope and light around the world.
Happy Diwali!
Do people celebrate Diwali where you live? Tell us all about it!
You can also read this blog about how one family in the UK celebrates Diwali.
People where live in Japan doesn't celebrate Diwali.Hindu is not common in my country.I have never see Hindu in my residence .
People don't celebrate Diwali in my country, but I would really like to visit a place where it is celebrated.
Hey there! :) And I am Hindu, I celebrate Diwali with my friends and family every year. Although we don't live in India, we all meet in our community Mandir and pray as usual! For me Diwali is the best and loveliest time of the year! I hope that Diwali spreads all over the world so that everyone can feel the joy of Diwali and the incredible story behind it ;)
In my country,Myanmar,Diwali is celebrated every year.Furthermore,Diwali Day is one of the national holidays.Our country has the same kind of festival like Diwali.Our festival is called as "Thindinkyut Festival ".Like Diwali,we celebrate Thindinkyut by lightning all around the country.Electric bulbs,lamps,candles and fireworks can be seen everywhere on Thindinkyut Fullmoon day.The only difference between Thindinkyut and Diwali is that Diwali is celebrated on the darkest night of October or November, one the other hand,Thindinkyut is celebrated on Fullmoon Day.
In my country,Thindinkyut is the time for the reunion of family and time to give love,respect and care. I love both of them,because Diwali and Thindinkyut is the national holiday:D
We don't celebrate Diwali but that made me wanna live in London to attend all these festivals that happen there .. it's really an awesome city ... I think there's at least three festivals there every month !
We don't celebrate Diwali in Morocco, but we have a lot of other celebrations like Ramadan or l'AÏd-el-Kebir (usually known as AÏd of the sheep). During this event, we sacrifice a sheep and all the family is getting together.
I live in Georgia and we don't celebrate Diwali, we have other national celebrations, I think Diwali is very interesting and I'd like to be India during this event.
i live in India ..diwali is more exiting festival for all Indian...it is the festival of lights..the reason for celebrating diwali to celebrate the victory good over evil..there is a interesting story behind diwali..lord krishna the incarnation of vishnu defeated a demon named narakasura...and there are more reason behind diwali.. we will wear new dress and burst more crackers
and share sweets...we all children will be more exited on this day..
Wow it's cool !
I live in a small town in the center of Argentina and the people don't celebrate Diwali here because we aren't Hindu. However I think in the big cities of the country like Buenos Aires there are some Diwali celebrations organised by the Hindu community, probably.
yes, did the people celebrate diwali in my country.
For Hindus Diwali is the biggest event of the year.Though most of the myths and legends have already been here told people also worship the Hindu goddess of wealth on this day because it is believed in our tradition that she came into this world on this day.Worshipping her is suppossed to bring prosperity.Another thing is that there is no fixed date for Diwali in the Georgian calendar. Diwali sometimes falls in october and sometimes in november because the dates of Hindu vedic calendar differ from the Georgian calendar every year.But for me this day is the greatest celebration of the year exept that bursting fireworks are a hazard to the envoirnment. I wish people stop that. Lighting diyas,candles,lights nd real enthusiasm are enough to light up the dat of Diwali!
I didn't know Diwali, such a pleasurable event is held every year! It's lovely to know about various cultures in the world! Thanks for the information, Poppymoore!
In Singapore, Diwali is celebrated on 22nd October instead of 23rd October this year. I do celebrate Diwali and I really love it because we get to wear our new clothes, eat traditional Indian sweets and get to burn firecrackers on that day. There is actually a legend behind as to why we celebrate Diwali. In South India, an Indian god named Krishna killed a bad demon known as Narakaasura, who tortures people and make people suffer. Krishna is the one who brings joy and happiness to the people. That is why Diwali is celebrated and it is also a reason why we need to bathe using oil on Diwali early morning. In fact, I am proud to be a Hindu person!!!
We don't celebrate Diwali
I celebrate Diwali. I live in India, and the celebrations are really spectacular! Children get new clothes and presents on Diwali, and family reunions take place. In India, we get a week's holiday for Diwali (The festival is spread over a period of 3 to 4 days). I like Diwali best of all Hindu festivals, because I get to have fun with all my friends and family.
Last Diwali, we had actually lined our whole street with oil lamps and flower garlands, and it looked so beautiful!
This is the India holiday.
I don't celebrate diwali.
no we don't celebraite this holiday but it looks so interstin
i want to take a part in this holiday
No, we don`t celebrate diwali
I don't like celebrate divali
No we don't celebrate this holiday
this is extraordinary picture...
we dont like celebrate divali
I dont celebrate Diwali in my country.
DIWALI isn t celebrated in my country but I heard about it in Indian films. I remember the big food (as cake)in the films .
People don't celebrate Diwali where I live, but I think this is interesting and I would like to experience this celebration.
I live in Russia and we don`t celebrate Diwali. Oh I have not never known about it! I want to celebrate it. I think, it is very spectacular!
I am not Indian, and this my first time when I heard about Diwali. It is nice, because every London man can celebrate their holiday. I think, London is like big star on Diwali. :)
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"Bolly", the wine cooler designed by Jasper Morrison, was developed in collaboration with the well-known French champagne producer, Bollinger of Ay, and is an addition to the family of objects created by our favorite British designer.
Born in London in 1959, he studied design at Royal College of Art and at the HdK in Berlin. Editor of the Design Year Book 1999 with a passion for the history of design, Morrison designs for Cappellini, Vitra, Magis, Flos, Rosenthal and Sony.


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June 2001
"Urban Discipline 2001 – Graffiti-Art"
Author: Mirko Reisser, Gerrit Peters, Heiko Zahlmann
Hardcover: 120 pages
Publisher: getting-up; 1. Edition. (8. June 2001)
Language: German / English
Dimension: 27,5 x 15 x 1,3 cm
Amazon.de | Amazon.com | Amazon.co.uk | …
This text was written 2001 by DAIM. Published at "Urban Discipline 2001″ catalogue.
(Language: german / english)
It's a major point in the writers' movement that there would be no scenes and movements, if none of us …
TV-News about the Urban Discipline 2001 exhibition in Hamburg / Germany June 2001.
Artists: Os Gemeos, Sub, Martha Cooper, Dare, Mate, Toast, Lazoo, Keramik, Discom, Loomit, Won, Peter Michalski, ECB, Besok, Seak, Stuka, Codeak, Tasek, Daddy …
Graffiti-Art Exhibition at "Postsortierhalle am Stephansplatz", Hamburg / Germany
In summer 2001, the Urban Discipline 2001 was set for the second time. To gain more space, a new location had been selected and the compound of …


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A separate tax-paying trust, on the other hand, must report all income and deductions on a separate trust income tax return. Unlike a grantor CLAT, a separate tax-paying CLAT can be funded either during the donor's life or at death.
Which CLAT to Choose?
Determining which type of CLAT to establish depends on the client's objective. If one of the client's primary goals is to create a significant charitable income tax deduction in the current year, then a grantor CLAT would be most suitable. In the tax year in which the CLAT is funded, the grantor can deduct the present value of the income payments to be made to the charitable lead beneficiary. This can be an effective planning strategy for clients who foresee an uncommonly large income tax year due to circumstances such as the sale of a business, a lump-sum bonus, or the exercise of nonqualified stock options. Clients can use the grantor CLAT to achieve the desired tax deduction and have the trust assets revert to the donor (named as the remainder beneficiary) at the end of their chosen trust term. For example, the trust term could be drafted so that the assets return to the donor at his or her anticipated retirement age.
If the client is primarily focused on reducing gift and estate taxes, a separate tax-paying CLAT may provide the desired results. Funding a non-grantor CLAT does not create a charitable income tax deduction, as all income and deductions are attributable solely to the trust. But as a separate tax-paying entity, the trust can deduct the annual payments made to the charitable lead beneficiary. Because the CLAT receives a charitable deduction, the income tax to the trust should be minimal or zero, assuming that the charitable distribution is paid from the trust's gross income. Once the trust term ends, the named remainder beneficiaries will receive the assets, effectively removing them from the donor's estate.
But why should clients consider a CLAT to reduce transfer tax liability? Let's look at an example of a CLAT in action.
How CLATs Work
Assume that your client, Mr. James, has a gross estate of approximately $15 million. Mr. James is philanthropic and would like to help his alma mater fund the development and ongoing operation of a new facility. He has two children, whom he would like to inherit the bulk of his assets, but he understands that estate taxes could significantly reduce the amount that ultimately passes to them. Because his income comes primarily from a portfolio of municipal bonds, Mr. James has a relatively small income tax liability. The remainder of his estate consists primarily of large-cap growth and value stocks. You advise him to fund a 20-year non-grantor CLAT with $5 million of growth stock. The annuity payout to the school as the lead beneficiary is $250,000 per year (5%). At the end of the 20-year term, the assets remaining in the CLAT will pass to his children as remainder beneficiaries.
The $250,000 annual payment will certainly help Mr. James's alma mater, but how will the CLAT help reduce the cost of transferring the trust assets to his children? Because of the 20-year annuity payments to the school, the IRS discounts the value of the initial transfer to the trust. At the time the trust is funded, the present value of the lead and remainder interests are calculated using factors such as the fair market value of the assets used to fund the trust, the amount of the payout, the trust term, and the applicable federal rate (AFR/Section 7520), which is 2% for September 2011. The value of the remainder interest is a taxable gift to the CLAT remaindermen, Mr. James's children. The lower the AFR at the time the CLAT is created, the lower the taxable remainder interest.
In this example, the present value of the school's annuity interest is $4,087,850. The remainder interest, which is subject to gift tax, is valued at $912,150. That figure doesn't accurately represent what may pass to Mr. James's children, however. Assuming that the CLAT assets grow at 8% over the 20-year term, the remainder interest to pass to the children would be $11,864,294. Because the trust assets appreciate at a rate higher than the AFR of 2%, Mr. James would effectively transfer close to $12 million from his gross estate, with gift tax paid only on the initial transfer of $912,150. He could use his lifetime gift tax exclusion amount of $5 million, if available, to make the initial transfer to the CLAT free of gift taxes.
Opportunity Abounds
With the AFR at historic lows, CLATs have become a particularly advantageous wealth transfer tool. In fact, for wealthy clients seeking to reduce their taxable estates, efficiently transfer wealth to heirs, and fulfill charitable goals, the CLAT tops the list of wealth transfer strategies.
This material has been provided for general informational purposes only and does not constitute either tax or legal advice. Investors should consult a tax preparer, professional tax advisor, and/or a lawyer.
Gavin Morrissey, JD, LLM is the director of advanced planning at Commonwealth Financial Network, member FINRA/SIPC, a registered investment advisor, in San Diego, Calif. He can be reached at firstname.lastname@example.com.


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Noise and Hearing Loss Prevention
Related keywords: hearing protection, noise exposure, hearing conservation
Hearing loss isn't visible like other injuries, but it remains a serious health issue in today's workplaces.
Whether you use leaf blowers outdoors or work indoors around industrial machinery or barking dogs, loud noise during work activities can permanently damage your hearing and cause persistent ringing in your ears (tinnitus). Excess noise may add risk for dangerous workplace safety accidents when it interferes with communication and concentration.
These impacts can also negatively affect productivity and create unnecessary costs to individuals and businesses.
Prevention begins with identifying noise sources and evaluating workers' exposures to find out if noise exposure is hazardous. When a hazard is found, employers are required to make changes to reduce or eliminate the noise hazard and educate the workforce about noise and hearing conservation. If the noise problem persists, further testing and protective measures are required.
Related Topics
- Construction Industry Safety & Health
- Personal Protective Equipment (PPE)
- Recordkeeping and Reporting of Worker Injuries (OSHA 300 Log)
More help from L&I
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Cisco Security Manager enables you to manage security policies on Cisco devices in large, medium, or small networks. You can use shareable objects and policies in Security Manager to manage thousands of devices or only a few. Security Manager also supports multiple configuration views that are optimized for different use cases, supports the provisioning of many platform-specific settings, provides device grouping capabilities, and enables you to monitor, view, and examine events on your network.
Security Manager also supports provisioning of many platform-specific settings, for example, interfaces, routing, identity, QoS, and logging. Security Manager efficiently manages a wide range of networks, from small networks consisting of a few devices to large networks with thousands of devices. Scalability is achieved through a rich feature set of shareable objects and policies and device grouping capabilities.
This user guide provides detailed descriptions of all the features available in Cisco Security Manager 4.1, procedures for implementing these features in your network, and comprehensive coverage of each field in the GUI.
Technical Documentation Set for this Release:


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Science writers Lee Billings and Caleb Scharf discuss the possibility of life elsewhere in the universe.
The age-old question of whether we're alone in the universe - or if other life forms thrive among the stars - gets a brand new examination from science writer Lee Billings through his book, Five Billion Years of Solitude. In this critically-acclaimed volume, Lee charts the history of man's quest to determine what other Earth-like planets may exist in the universe.
Joining Lee for the evening will be Caleb Scharf, director of the Columbia Astrobiology Center at Columbia University. Caleb is the author of Gravity's Engines: The Other Side of Black Holes, and is the winner of the 2011 Chambliss Astronomical Writing Award as well as a medal from the American Astronomical Society. His blog on Scientific American is called Life, Unbound.


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Protolina Clay
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Sulfur-free proto typing modeling material, designed to replace Kleen Klay and Roma Plastalina. For model making, sulpting, mold construction and work requiring non-hardening, resuable, selfadhering ultra smooth clay. Unlike the materials it replaces, Protolina contains no sulfur or sulfates making it ideal for use with silicon type mold compounds. Protolina is available in three firmnesses and two colors. Natural white is available in 1 lb. bars and gray green is available in 2 lb. bars
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Browns Milton Keynes
Unit 300 CBX3, Midsummer Boulevard, Milton Keynes, Buckinghamshire, MK9 2EA 01908 241118
Unit 300 CBX3, Midsummer Boulevard, Milton Keynes, Buckinghamshire, MK9 2EA 01908 241118
We're intensely passionate about our food and each dish we create, which is why our freshly-prepared, classic & contemporary brasserie dishes are made with only the best quality, seasonal ingredients. Our skilled chefs make sure that each dish has been prepared, cooked & served to perfection. It's that simple really.
Enjoy the tastes of the season and try our new seasonal menu available at Browns Milton Keynes.
Early start or fancy a mid-morning bit of indulgence? Take a look at our breakfast & brunch menu.
Spoil yourself with choice from our new dessert menu, from twists on classics to traditional favourites.
Accredited by Coeliac UK, there is always plenty to choose from on our delicious new Gluten Free menu.
Celebrate the end of the week with our delicious roast dinner, served every Sunday from 12 noon until 6pm.
Our daily specials are packed with the freshest ingredients to create an eclectic range of dishes for you to enjoy.
Take a moment to unwind & indulge in a spot of traditional afternoon tea. Available from 3pm until 5pm
Click the link below to view our Allergen information, this will open in a new tab. Some dishes may not be available in all sites. Please ensure that you refer to the onsite allergen guide on each visit to confirm that nothing has changed.
We love to host all types of occasions, however large or small they may be.
Whether you'd like somewhere relaxed and intimate in one of our private dining rooms, or you're organising after work drinks, an office party, organising a corporate event, hosting a private function, arranging a surprise party, or even hosting a birthday party — we've got the perfect space just for you.
A member of our Browns team in each venue will be on hand to ensure that whatever your requirements may be, we'll do our best to ensure that your time with us is unquestionably time well spent.


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The best speech at the 65th Emmy Awards wasn't much of a speech at all. Here are the top five speeches from the award show that aired Sept. 22, 2013:
• Merritt Wever ("Nurse Jackie"), outstanding supporting actress in comedy series: Nerves may have kept her speech short, but Wever quickly became a social media darling for her brevity. "Oh, my God," she said. "Thank you. Thanks so much. Thank you so much." After a momentary pause, she added, "I've got to go. Bye." Quipped host Neil Patrick Harris after the commercial break: "Merritt Wever, best speech ever."
• Julia Louis-Dreyfus ("Veep"), outstanding lead actress in comedy series: As Louis-Dreyfus stepped to the microphone, co-star (and Emmy winner) Tony Hale appeared at her shoulder. The pair acted in character, with personal aide Hale holding her purse and reminding her to thank her family. "I love them so much," she parroted after he fed her the line.
• Michael Douglas ("Behind the Candelabra"), outstanding lead actor in miniseries or movie: Brilliant innuendo as he thanked co-star Matt Damon. "Obviously, there is one nominee in particular that I have to thank. This was a two-hander and Matt, you're only as good as your other hand … You really deserve half of this, so you want the bottom or the top?"
• Steven Soderbergh ("Behind the Candelbra"), outstanding director in miniseries or movie: Had Wever not won, Soderbergh would have owned the best to-the-point speech of the night. "I hope all the people that deserve to be thanked will understand if I say that no matter what we all did and no matter how well we did it and no matter how much support we got, if Michael and Matt don't show up with those performances, we don't have a movie. So gentlemen, I thank you most of all. Salute."
• Jeff Daniels ("The Newsroom"), outstanding lead actor in a drama: "The last thing I won was a few years ago for 'The Squid and the Whale.' I won best actor over 50 from the AARP. With all due respect to the AARP, this is better."


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7 Nice Eclectus Parrot
Individuals are feeding wild birds and also 7 Nice Eclectus Parrot for a selection of factors consisting of amusement, leisure, noting and/or researching nature, give purposeful assistance to neighborhood populaces, and more. As explained over, several wild bird populaces are decreasing. Factors for the decreases consist of environment loss, ecological destruction, periodic adjustments, neighborhood climate, environment adjustment, poor forage, and more. Wild birds have a reasonably high metabolic price that calls for food on a normal and also regular basis. Several birds pass away throughout the winter months, throughout dry spells, cold snaps, long term rainfalls, and also other problems that lower the accessibility of forage bring about anxiety, weak point, lowered resistance to condition and also bloodsuckers, and also malnourishment. Eating wild birds could aid maintain populaces when healthy food products are tough to locate.
Eating Preferences of Wild Birds
Whether your objective is merely to bring in wild birds to a feeding terminal for your personal satisfaction or to give birds with the minimal nutrients they require for maximum health and wellness and also duplication, feeding inclinations of birds are crucial in establishing just what sort of foodstuff will certainly most effectively fulfill your demands.
Typically, wild birds can be organized with each other by the sorts of feed they consume. This does not always suggest that granivores (seed-eaters), as an example, consume just seed. Granivores favor seed to various other foods and also certain sorts of seed to others. Given that it is uncommon in nature to locate a food that is conveniently and also consistently readily available, it is necessary to consider that the majority of birds pick food in order of their inclinations.
Feel free to download the Pictures under 7 Nice Eclectus Parrot information for free. Suport us by sharing this Pictures to your family.
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Forget everything you thought you knew about "BASS". After re-inventing the box in 2002, Bassworx has brought the meaning of the word loud to another dimension. We've proven that you don't need a custom enclosure to get maximum bass. The Bassworx Matrix will help you find that perfect enclosure for optimum bass performance!
Matrix update!!! – We've just added over 500 new subwoofers to our database!


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Listed below are our most recent Dialogues (1 year). You can also do a search:
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Trooper Joseph Smigel patrols Connecticut state roads every day. If he catches you speeding by, he'll pull out his ticket pad.
Tens of thousands of state drivers who get a traffic ticket like the ones Trooper Smigel hands out choose to pay their violations online through the states E-pay program. But the Troubleshooters uncovered a flaw in the system. E-pay was introduced two years ago and since then we found over a thousand drivers who should have had their licenses suspended either did not, or were not required to take driver retraining classes to legally be on the road.
"31,126 cases were not reported to the DMV," said Stacey Manware, Deputy Director of Superior Court Operations for Connecticut's court system.
Because of a computer glitch, the state Judicial Branch wasn't telling the Department of Motor Vehicles when someone was convicted of a moving violation--if they paid for it online. So that conviction never went on the driver's history.
"Were drivers in Connecticut in danger because of this computer glitch?" asked our Troubleshooter.
"There were people on the road that may have been suspended," answered Manware.
The state caught the problem last November after drivers who were expecting sanctions on their licenses started asking questions themselves. In January, the DMV mailed over 30,000 copies of three different letters to inform drivers that those old tickets were now catching up with them.
It was not a big deal for most of the drivers. But 319 people got a letter informing them their license was finally being suspended--two years late. And over 1,000 people got a letter telling them they have to take driver retraining classes or else face "suspension of your license."
"For two years we were not reporting cases to DMV," said Manware.
"And that's a violation of state statue?" asked our reporter.
"That's correct," answered Manware.
Turns out in this case the very branch of state government that's supposed to uphold the law was actually violating state statute, since it is required to report these convictions to the DMV.
"We wouldn't know unless they told us," said DMV spokesman Bill Seymour.
Seymour said that as soon as the agency learned of the problem, they took action by updating driver histories and informing the public. But the problem goes beyond the DMV.
"Law enforcement checks our records," said Seymour.
That meant officers like Trooper Smigel who may have stopped one of these drivers in the last two years didn't have some of the information they rely on.
"It's a system of checks and balances that we have in place with our agencies," explained Lt. Paul Vance of the State Police.
Judicial said it's fixed the problem, and the DMV said it has imposed the proper sanctions on any drivers who skated through on that computer glitch. Still, the question remains—how, for two years, no one noticed the E-pay system never worked the way it was intended--allowing unsafe drivers to stay on the road right next to you and your family.
"It was just something that happened," said Manware.
She said from now on, Judicial will check and recheck any new systems they introduce.
Meantime, officials told us all of the unnoticed convictions were for moving violations like speeding and failure to stop at a stop sign. Criminal matters like DUIs were not affected.


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We here at Screen Rant wanted to celebrate the upcoming summer movie season – particularly the release of Iron Man 2 – by taking an unconventional look at some of the most iconic superheroes in the entertainment industry.
Over the past few months, you may have caught some of our "SR Picks" which highlighted various artists' interpretations of Quentin Tarantino films, Star Wars and popular television series. Today, we're stepping out from solely presenting these wonderful posters and taking the initiative to create some of our own.
For the past three nights, I put my need for a good night's sleep aside in order to present you, the reader, with literally dozens of superhero posters with a unique, minimalist twist.
Some may be more obvious than others, but hopefully you'll have no problem identifying each and every comic-book icon represented. If, for some reason, you're not a fan of the typical comic book hero (Capes & Cowls), I've also thrown in some of my favorite off-beat superhero characters from television's past.
I apologize in advance if your favorite superhero is not included, but I'm sure with 30 posters to choose from you'll have no problem finding something to pique your interest. You can click on the posters below for a larger version of each.
[poll id="214"]
Without further ado... Enjoy!
[gallery exclude="56178" columns="2"]
There you have it! Screen Rant's first foray into the minimalist poster universe.
What did you think of our minimalist superhero posters and which was your favorite? Which superhero would you have liked to see that we might have missed? Would you like to see more of this from us, and if so what other subjects would you like to see get the minimalist treatment? Can you still sing the entire Darkwing Duck theme song?
Make sure to comment below. We'd love to hear what you think.
Follow me on Twitter @anthonyocasio
(Special thanks to fellow Screen Rant writers Mike Eisenberg, for planting the minimalist-idea seed, and Paul Young, for getting equally as little sleep as me in order to help me fully realize and develop the idea - as well as designing the wonderful Aquaman, Hawkeye, Punisher and Thing posters.)


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Between 2 and 4AM this morning, a few die-hard Apple followers and a handful of grumpy tech reviewers peered through the intertubes for snippits and scraps of news leaking from Steve Job's Keynote at the World Wide Developers Conference.
A somewhat disjointed exercise of scanning multiple live blogs, made even more difficult by UStreams quickly overwhelmed traffic and Steve's eventual ban of portable hotspots inside the convention hall, the news was obtained, consumed, analyzed, and discussed online, mostly on twitter and a few bulliten boards. So what was announced and what does it mean to Japan.
iPhone 4
So of course, the big news is the release of the iPhone 4. The same device we have seen in spy shots for weeks, we now have concrete details about it's makeup and functionality, and from what we know now, it's pretty certain Apple has another hit.
Form factor: The iPhone gets its second major physical overhaul, losing the smooth curved back and replacing it with a glass ice cream sandwich design. The new phone is thinner and smaller than the iPhone 3GS, and replaces the volume toggle button with round push buttons. Perhaps one of the only changes that can not be unilaterally classified as an improvement, the smaller form factor should gain at least as many fans as detractors. But personally I am digging the flat glass backside.
Specifications: Pretty much everything gets a bump. 40% more talk time from a larger battery will make many people happy as accessory makers lament the possible loss of charger sales. The new A4 processor, scaled down from the iPad should offer a nice kick in speed to handle the more needy iOS4. The camera gets some much needed attention, upping the MP count to 5 while maintaining pixel density. With the new built in LED flash, the iPhone is finally getting a camera that is at least on par with other high end cell phones. Much attention is being paid to the new Retina screen, with exactly double the resolution of the current iPhone 3GS. With 4X the pixel count the resulting screen is reported to be incredibly sharp and pushed Apple back to the top of the hill. Finally, a quad band HSPA modem and wireless n compatible wi-fi bumps up the data speeds to the threshold of 4G. Conspicuously absent is a storage capacity bump, with only 16 and32GB models announced. This may mean we might have a capacity refresh sometime later this year, or it could also reflect the increasing pressure to put things on cloud services.
New Toys: So what's new and different? The big "One more thing" announcement this year was the front facing VGA video camera and FaceTime video chat service. To be honest, I'm a bit skeptical here. We have had cheap, high quality telepresence capability for several years now, and certainly those people who use it are going to be very pleased with this new function (hobbled as it is with a wi-fi only requirement), but the mass market has yet to embrace video chat (with the exception of the emo tweens and predators hanging out on chatroulette). In fact, japan has had video chat on cellphones since the implementation of 3G. It was an early requirement of 3G phones that they should all have front facing cameras for this reason, and ironically the iPhone was one of the first phones to break this mold. While the high cost of 3G video calls was a factor in the general atrophy that the video call system has endured for nearly a decade, the average user still has lots of hangup when it comes to broadcasting their own face for casual communication. It will be very interesting to see if Apple will be able to break this trend with a video chat enabled phone.
iOS 4
The other big announcement centered around the OS itself. First of all the name; iPhone OS is now iOS and we are about to receive our next major upgrade. This time around, Apple has tacked the bane of smartphone existence, multi-tasking. While detractors have long blasted the iPhone for the lack of multi-tasking, what only a hardened, battle scarred smartphone veteran can explain to you is that no one has actually ever done multi-tasking well. We've lived between "I can live with it" up to "not that bad" as users have been forced into daily reboot routines and task killer performance monitoring applications. Heck, even my laptop struggles with multi tasking when I get really busy, and so will the iPhone. Average users don't forgive poor handset performance if the app slowing things down isn't visible on the screen. Hopefully the iPhone 4 will be able to keep things speedy and stable. I'm less confident about my iPhone 3GS or even a 3G being able to handle the load. Still, the introduction of background processes opens up a whole new world for developers to create new tools for consumers and I am all about that.
Also loving the folders for organizing apps on the iPhone. We've needed this since the app store opened and it can't come soon enough. I just hope they don't throw in silly flourishes like the icon rearrangement for the iPad (which makes it nearly impossible for me to find any app on the iPad).
Overall, it will be an interesting and anticipated update to the operating system. What's even better is that it's less than two weeks away with a free download for iPhones on June 21st.
So what about Japan?
Well, still no official word on pricing and plans in Japan, but I would anticipate that will come in the next day or so. We do have a launch date and this was a nice surprise. In the past, Japan has been well treated with Apple launches, usually getting a new iPhone in the first batch of international partners a short time after the US launch. This time however, Apple is doing a full court press, launching the iPhone in five countries all at once, The US, UK, France, Germany, and (YAY) Japan will all get a crack at the iPhone 4 on June 24 (with preorders starting June 15). So do a little time zone math and you come the the remarkable conclusions that
JAPAN IS THE FIRST COUNTRY IN THE WORLD GETTING THE iPHONE 4!
Yup. let that sink in a bit,
Before the US, before the UK. Hours before the sun peaks up in the east coast of the US, there will be Japanese users happily playing with their new iPhones.
But who will be getting one? Of course with no pricing info, (I would expect similar pricing to the US with $199/$299 for a subsidised iPhone 4 16GB/32GB) we don't know how eligibility will work. All iPhone users in Japan are still technically on their two year contract, with even those who lined up overnight to buy the iPhone 3G when it launched have weeks left on their agreement. No word from Softbank if there will be an early upgrade option, and those with a 3GS have over a year to go. More questions surround topics like tethering, unlimited data plans, and SIM locks, although I doubt anyone is expecting any happy surprises in these cases.
Still, this with strong improvements in nearly every important metric, this will certainly be a big hit in Japan and you will likely see first day lines that make the 1,200 people lined up in Ginza for the iPad launch look like a simple practice run.
Stay tuned for more information an analysis as the next few weeks will likely be pretty exciting, and join in the conversation with the Mobile in Japan community in our iPhone forum.


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A day after the arrest of Sukhdev Singh Namdhari, the key witness in the double murders of liquor baron Ponty Chadha and his brother, the probe has been transferred to the crime branch. Delhi's south district police were investigating the case earlier.
"Seven people have been arrested in connection with the case. Further investigations will be conducted by the Crime Branch of Delhi Police," a senior officer told IANS. Namdhari, who was arrested from Uttarakhand Friday on charges of trespassing, was presented here before the Saket court Saturday by the south district police. The court granted police his custody for five days.
Namdhari was the main conspirator in the case, police told the court. Namdhari claims police have falsely implicated him in the case. Police sources said that Namdhari had revealed that he too fired at Ponty's brother Hardeep in the shootout at Chhattarpur's farm number 42. Ponty Chadha had gone to the farmhouse with Namdhari and his personal security officer (PSO) Sachin Tyagi.
The two brothers were killed in the gun-battle allegedly over a property dispute Nov 17. Namdhari was sacked as chairman of the Uttarakhand Minority Commission after the shootout. He has more than three dozen cases against him, which include murder, attempt to murder, dacoity and others. He was appointed the minority panel chief by the erstwhile Bharatiya Janata Party government in the state.
Namdhari went missing from New Delhi after lodging a first information report (FIR) following the shootout. Namdhari was present at the spot when the shooting took place. Deputy Commissioner of Police Chhaya Sharma told reporters Friday: "Namdhari remained a suspect in the shooting incident. As of today, everybody is a suspect. We are not into giving any clean chit to anybody. It is the job of court. All the suspects connected to the case are under the scanner for trespassing as well as the murders," Sharma said.


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BetterLight Scanning Guide
Hello, this is the comprehensive guide to the use of the Betterlight overhead scanner. Let's begin scanning.
Turning on the machine: There are two power switches that need to be on for the computer to recognize the scanner
on the power supply located under the scan table on the small thin external scanning harddrive once these are on you will see a green light flashing on the scan back located in the camera
Turning on the lights: There is a red switch on the back of each hotlamp, flip these switches. The lamps take ten minutes to get heated up to a point that the spectrum of light they give off is stable and the correct color, be careful not to calibrate your colors before the lamps are hot.
Turning on the program: Open the Viewfinder 4.7.1 application. there is an shortcut icon in the program doc at the bottom of the screen that looks like a laptop and camera.
Preparing to make a scan
- Select crop tool and open the selected area to the full size of the preview area.
- Place your materials to scan on the scan table. along with the "focus card" and the "greyscale strip". Making sure to place those cards on the surface you want to image. These two cards also need to be placed in a horizontal orientation or the optical calibration will not work well.
- Click the "prescan" button. (you need to do this right off the bat when opening the program for the first scan of the session, viewfinder will not let you do much else untill you make a prescan.
- Once you have made a prescan of your materials on the scan table, click the crop tool again and size the scan area down by dragging one of the corner pips making a rectangle that better fits your materials.
- To set the folder where the scans will be saved, click the viewfinder dropdown menu at the top on the screen and select preferences. the window that will appear has fields for "save scan folder" and fields for the components of the naming convention, "File name", "Starting number", "Step by", and "Suffix Length". "Save scan folder" is self explanatory click the "Scan folder" button and browse to the appropriate folder."File name" also is strait forward, "Starting number" is the sequence number that Viewfinder will step forward as you make successive scans. if you are scanning the 1st scan in a sequence set this to 1, if you are starting at the 27th set this to 27. "Step by" is the number viewfinder will count to get to the next sequenced number, so if you are scanning every page in a manuscript, "Step by" should be set to "1", if you are scanning every other page, than "Step by" should be set to "2". "Suffix Length" is the number of digits that are total in the last segment of the auto generated file name. So if you set "Suffix Length" to 6, and "Starting number" to 241 the last segment of the file name will be "_000241". If set to 9 it would look like this "_000000241". you can ignore the rest of the stuff in the preferences window and close it down with the red button in the top left corner. now that you have set the file name you can view the filename that will be applied to the next scan in a field above the "Prescan" button.
Color correction
- Click the spot color checker tool, and into a current preview of the materials containing the "greyscale strip" click a spot check marker onto the greytone that is associated with, "A", "2", "5", "M", "11", "14", "B", and "19". Eight spot check markers gives a very accurate calibration however you can use less.
- Select the "Color" menu on the right side of the viewfinder window under the "prescan" button to expose the "Auto Balance" button, click this to calibrate the color gamut. You will see the colors in the preview window shift slightly. You can click "Clear Meter" at this point to remove the spot check markers from the prescan window, however they will not effect anything if you dont.
- you now have a color space calibrated to "true" neutral pantone colors.
Size and DPI
- Click the "Size" menu next to the "Color" menu.
- This menu window has only one thing that we need to worry about "pixels/inch". this should be set to 600 for all scans done on the overhead!! (this is not a major concern since it dosent ever get changed however if you need to thats where it happens.)
- Click the "Tone" menu next to the "Color" menu.
- There are several tools within this menu that need to be addressed to adjust the tone of the preview image to make it as correct as possible, these tools are brightness (arrows under the "sun" icon), contrast (arrows under the black and white circle), line time (located above the file name field), and ISO (also above the file name field).
- Line time: is the duration of time the scanhead takes to scan a single row of pixels from top to bottom. you can think of it like shutter speed. the affect on tone is that the slower the line time, the more light is let into the CCD, the lighter the image will be, and vice versa. (CCD stands for Charge-coupled device, the technical term for the type of image sensor in the scanback.)
- ISO: is a way of mapping the value gamut onto the current colorspace. In film photography ISO is a scale for determining film speed, which is an analogous process to this digital one. You can get a sense of this by looking at the histogram that is overlapped onto the contrast/brightness curve present in the "tone" menu. as you click the ISO value up and down you can see the histogram of the greyscale values move across the tone curve. This movement will change the totality of greyscale values assigned to the current gamut across the tone curve. This tool is critical to the acquisition of correct tone but is something that you have to tweak back and forth to arrive at the best setting.
- brightness: moves the current colorspace up or down the valuescale. this action changes the range of greyscale tones the colorspace has access too. Lighter or darker.
- contrast: changes the steepness or speed at which the gradations of tone within the image pass through the current colorspace. This action will alter the ratio of grey to black&white. Duller to more rich tones
- You can also alter the tone curve its self however the best setting for the majority of jobs is the default. If your curve starts to get bumpy and is no longer a smooth slope from one side of the colorspace to the other open the dropdown that says custom and select default. (the default setting will change again to custom as soon as you make an edit.)
For more information on picking the right settings please view the page on visual assessment of images.
Viewfinder uses a realtime optical contrast detection tool to help focus the lens on the materials. For this tool to work well bright lights and crisp light on dark contrast edges will allow the machine to tell you when the lenses are at optimum focus.
- Click the "Focus" menu next to the "Tone" menu.
- Prepare a current prescan of your materials where the "betterlight focus card is placed on the surface that you want to be in focus. (this is important because the horizontal plane perpendicular to the scanback where the focus card is placed will become the plane that the focus tool attempts to set in focus. If you want to scan a book page then the card should rest on that page.)
- the height of the camera will determine focus and size of the materials that can be captured. there is a set of three buttons attached to the leg of the scan table these buttons will move the camera up and down with a motor. Use these buttons to roughly fit you materials into the frame of the prescan.
- You may have to move the camera and take a prescan several times to get the size right, you can also try starting a prescan and then as the camera is doing the capture use the buttons to move the camera and you can see in real time the size of the materials change.
- Using the camera move buttons during the prescan is a technique allowing you to see the changes happening, however the prescaned image is not updated unless you execute another prescan. this may seem counterintuitive since the tone ajusting tools immediately change the onscreen image. taking note of when you need to make a need prescan in your workflow will speed up production.
- Once the materials are framed up well with in the prescan window and the focus card is sitting on an appropriate part of the item. click the mouse on the horizontal lines portion of the focus card, the mouse pointer should look like a thick white plus sign.
- once you do this there will appear a tall skinny marque selection if this selection does not sit across only the horizontal lines please reposition it by clicking again or changing the magnification slider in the focus window to shrink or grow the selection until it covers a skinny strip across those horizontal stripes. this is the place that the scanback will look to find its contrast edges.
- Click the "Go" button you will see the three grey bars below the "Go" button turn into red green and blue bars with numbers under them. now you are ready to do the focusing.
- there are two black metal knobs "to the left" of the camera bellows, the ones on the right will make the camera fall on the ground... :( . the knobs on the left control the vertical position of the lens card and the cameraback. Twist the lower knob to move the lens card and watch the red green and blue bars get shorter and longer. the corrosponding numbers under these bars will also change. this is a representation of the level of contrast ratio which is a derivative of the level of focus that those contrast edges on the focus card are currently enjoying. The rule of thumb is that contrast is a factor of the tones brightness and gradations of what you are viewing with the camera and this will not be a constant set of components so the number that you are looking for will not always be the same, in some situations 1100 will be focused , and in another 400 will be focused, but higher is always better. You only have to monitor one of the R G B numbers since the difference in the three colored bars are accounted for in the pigment color compositions of the materials being scanned
- note* while the focus panel is active many of the other tools like the selection of tools at the top of the viewfinder window will be greyed out and unavailable for use. if during the process of getting an image ready for scan you need to get access to those tools and can not you may need to switch over to tone panel.
- Once you have achieved the highest number possible by moving the lower knob up and down, click the stop button, this will set the focus selection.
- Now check your focus level by clicking the check boxes next to "super" and "view", to the left of the "prescan" button, this will change the previously labeled "prescan" button into a "superview" button. It will also produce a small red rectangle on the preview window move this red box around by clicking a new center position for the box. (I find that a section that includes text or line work, and some type of surface material information like an edge of the page or book cover (or tear or hole) give the best sense of the level of focus you have achieved. if this focus is not to your liking you can tweak the focus knob ever-so-slightly and do another superview prescan to observe if the focus level is improved.
- Turn superview off by unclicking the boxes"view" and then "super".
Final Scan
- once you have arrived at a focus that is to your satisfaction then click the "Scan" button and the scanback will do a final scan, save it to the defined folder and automaticaly open photoshop so you can begin the optimization process for that image.
- note* the preview scan image will not update as the final scan is taken, take this into consideration as you make successive scans so as not to be come confused with old information.
please see the optimizing in photoshop tutorial for more information on preparing images for ContentDM.


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Assume you have a 4-valent graph (i.e., a knot universe, i.e. a collection of self-intersecting curves). Your allowed moves are the equivalents of Reidemeister 1, 2, 3, just with 4-nodes instead of over/underpasses. (I don't think you need a pic :-) Is the following logic OK? Effectively, your graph is a knot where overpasses can be turned into underpasses ad lib. Since this is an unknotting move, and the rule set above is equivalent to the "real" Reidemeister plus some crossing flips, the pseudo-Reidemeister moves can turn any graph into disconnected loops.
(If yes, I think I have a complete no-brainer proof for the invariance of the Dubrovnik 2-variable polynomial, but I bet you find loads of brains lacking in the fine print :-) BTW, is there a no-brainer proof for the fact that crossing flip is an unknotting move? (Or maybe the graph version is even simpler to prove.) Obviously, you as knot theory profis don't actually need another proof for the Dubrovnik, since one exists... but I prefer one my no-brain can understand :-)


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The stability ball has become an integral part of many "fusion" fitness programs, providing a link between different kinds of exercise, such as muscle conditioning, Pilates, and even some forms of yoga. The reason? The ball lets you combine strength, flexibility, and balance training -- three basic elements of fitness.
In addition to its versatility, the ball is very forgiving, making it ideal for beginners. By using the ball to modify a difficult exercise, such as the push-up, you can achieve correct form without straining. Yet you can also use it to challenge yourself.
Each of the exercises below build strength, flexibility, and balance. Begin with the strength training, then move to the flexibility exercise to help stretch and release the muscles you just used. Finally, the balance portion helps you recenter the body and be aware of your breath.
You can choose to do one routine a day, or power through all three routines in one session for a more invigorating workout. Ideally, aim for three to five times per week. "As you improve flexibility, you use your muscles differently and more efficiently, giving your body a longer, more elegant look."
Exercise 1: Crunch > Arch > Seated Twist
Exercise 2: Scissor > Plow Stretch > Boat Pose
Exercise 3: Pushup > Chest Stretch > Tree Pose
Expert and model: Ellen Barrett, creator of best-selling fitness DVD "Burn and Firm Pilates" and author of "SexyYoga."


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By completing your order, you understand that the products(s) you are purchasing are U.S. models and may have power / voltage requirements different from that of your country.
Prices shown in currencies other than US Dollars are estimates based on current exchange rates. We will charge your credit card in US Dollars on the day your order is shipped, and the conversion to your local currency will be done at the prevailing rate by your credit card issuer.
PSSL will not mark your parcel as a "gift", declare a value lower than the actual price paid, or otherwise prepare false customs information.
Mogami Digi AES EBU M & F XLR to DB25 Cable 10ft
A very popular interface cable that fits Apogee, Mackie, Sony and Yamaha format machines, Gold AES Yamaha Format is eight channels in and out, gold contact male and female XLRs to DB25. Designed with rigid adherence to 110 ohm AES/EBU standards. Precision dielectrics for loss-free transmission in lengths up to 470 ft. Supports popular digital recording formats including Digidesign, Lynx, Mackie, RME, Sony, TASCAM, Panasonic, and Yamaha. Includes Mogami's lifetime warranty.


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Hello sirs. My name is Timothy (Name Withheld). I am a 6th grader at (School Withheld) Middle School. I am doing a report for my english class on sports bloggers. Would you please answer a few questions for my report? I would be very thankful.
Salutations, young Timmy. We'd be happy to answer your questions. Fire away, lil' sailor, and don't be shy! We're here to help.
What does it take to be sports blogger?
Can you wrestle a groundhog and beat him 7 times out of 10? That's pretty much all it takes. Keep it personal, it allows others to relate to your fandom, and it tends to mean more to YOU that way. For example, talk about how you pinned the groundhog and then stood up and did The Belt followed by The Raji. You also have to be able remember at least one password, or at least have it written down in your wallet.
What credentials do you need to have?
In 1994, Robert chiseled a turtle out of a 2x4. Franklin has a cheese drawer in his fridge.
Do you need to be a good writer to be a blogger?
What inspires you both to write?
Franklin rubs the head of his Lynn Dickey bobblehead in a counterclockwise motion then….boom! Idea. Robert listens to the Packerena on repeat while staring at the wall until he's ready to burst.
Who is your audience?
Well, outside of moms, crazy uncles, and presumably Ted Thompson, I think there are about 6-10 Packer fans (and even a Viking, Lion, and Bear fan or two) that check in every once in a while to either agree, or simply shake their heads with what we post. One thing we have learned: keep posting. People will leave if you get lazy…and The Dude is most certainly lazy (ask your dad what that reference means, Timmy).
Where do you prefer to create?
Within hands- or hairs-reach of the computer.
My English teacher is also a sports blogger. She has a powerlifting blog. She told me ask how much you two stringbeans squat?
Like how many times each day…or what? That hardly seems relevant.
By the way, you guys have really funny hair! Thanks for helping me out.
Please rephrase the question, Timmy. Also, what sort of citations will you be using? We both prefer footnotes.


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I would like to start off by thanking ASHA by selecting me to be one of this year's Official Bloggers. This year's convention was a fabulous experience all around. From Maya Angelou's inspirational opening ceremony talk to the tear-jerking Annie Glenn award ceremony. To have followed Gabby Gifford's recovery effort and then watch her accept the award was very moving. This was all followed by a pretty awesome closing ceremony at the Georgia Aquarium, which totally blew last year's "lawn party" out of the water, excuse my pun. I mean who could beat watching some sharks swim by with a few thousand other SLPs?
In between all the events I mentioned above were, of course, some great sessions, a huge exhibit hall, and a maze of a convention center. I literally got lost a few times. The two highlights of the convention for me was getting to participate in NSSLHA Day and meeting all the fabulous #slpeeps that interact over Twitter all year round.
For NSSLHA Day I presented a crash course entitled iPads and Apps. This was a blast and I got to meet some awesome grad students who were eager to learn about some awesome apps to use in therapy. I also got this nifty certificate of appreciation and recognition. Thanks again NSSLHA!
Like I mentioned earlier meeting the #slpeeps from around country was so much fun. We learn a lot from each other throughout the year so it's always such a neat experience to meet these great therapists in person. There were over 30 #slpeeps that met for dinner on the Wednesday before ASHA started and several more that met for ASHA's official Tweetup. If you haven't considered Twitter or social media I highly recommend that you look into it and start building your personal learning network (PLN)! Oh and in case you missed it there was also a flash mob that was organized by PediaStaff and two of the #slpeeps Aubrey Klingensmith and Mai Ling Chan.
One of my favorite sessions at #ASHA12 was Sara Ward's on Executive Function. It was two solid hours of practical idea after idea. These were the type of ideas that could be implemented immediately and work. One of the big takeaways from the session was here concept of "future glasses" that kids put on to help them envision what the final outcome of what they are working on should look like. This helps with organization and time management. Genius! That's all I have to say.
So as I finish writing this post I will place on my Future Glasses and look forward to what #ASHA13 will bring us.
(Jeremy is one of the official ASHA Convention bloggers. These three bloggers were selected to blog about the ASHA Convention in exchange for complimentary registration. Stay tuned for more insights from him and the other bloggers before, during and after convention.)
Jeremy Legaspi, CCC-SLP, is a Speech-Language Pathologist at Foundations Developmental House. He concentrates on autism, AAC, apraxia, articulation,phonlogy, and some feeding. You can follow him on twitter @azspeechguy and check him out on azspeechguy.wordpress.com andwww.therapyapp411.com


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The photographers featured in the ''The Masters of Nature Photography'' book published by The Natural History Museum are all past winners of the Wildlife Photographer of the Year competition which is run by the Natural History Museum and BBC Worldwide.
'' I came late in life to the ice, but now ice is in my blood. I've been seduced by icebergs, and over the past few seasons, I've been working on them at every opportunity. I think of icebergs as a perfect metaphor for the sea – only a small percentage is visible to us. We were lucky to find this bergy bit with a small group of chinstrap and gentoo penguins squabbling on top of it. I made a few frames of the idyllic scene before they began to push each other off, and slide down one side, pop up on the other and start over again. I was excited when two gentoo penguins circled the ice under water, providing perspective. Look how much ice there is below water. One of the greatest joys of shooting half-and-half is that there's always a surprise – especially the way the surface receives the light.'' - David Doubilet, Danko Island, Antarctica, 2011Picture: David Doubilet


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1Up USA is famous for their bike trainers so we were excited at the opportunity to try their bike racks. At first glance, it looks like a science project as the whole unit looks CNC'd and the bike retention mechanism looks unlike any we've seen before. But as we used it extensively, we learned about the logic behind the design. We took a look at the user reviews on Mtbr and it exhibited a staggering 4.8/5 stars with 96 reviews.
This is a unit of the highest quality and it folds up in to such a small package when shipped or stored. It can get work with one tray or be expanded like a Lego system in to a versatile multi-bike rack.
Furthermore, it plays on both ends of the spectrum. It can be the smallest, incognito rack available. Or it can be a massive four bike carrier ready for biggest road trip you can outline on Google Maps. In both configurations, it uses all the same trays. It's a modular system so you just add trays on to the base carrier.
For our road trip from San Jose, CA to Bend, Oregon, we recruited one of these four-bike behemoths and were surprised to see our friend deliver the rack to us inside his Toyota Prius. "What," I asked?? Did he forget to bring all the trays? It turns out the rack collapses into a very compact unit in a transformation that would make any Transformers fan happy. Bend your knees when you lift it though as this configuration weighs close to 100 lbs. It is all aluminum but with beefy trays to handle such a load.
For a bike rack, a hitch mount unit is the best solution. It is out of harm's way from low garage roofs and overhangs. It is much more quiet than a roof rack since it doesn't whistle or roar with the wind. And most important, it doesn't degrade your fuel mileage. A roof rack will degrade your gas mileage by about 1-2 mpg when empty and a staggering 4-5 mph when bikes are mounted. These numbers get worse too if you drive over 70 mph. Over the life of the car, that is just a lot of money wasted on gas.
We wish all autos came with hitch mounts as it is the perfect bike carrying solution. But alas, it is always assumed that you want to tow something big when you want a vehicle with a hitch so very few cars offer it as an option from the factory. But it is not difficult to get a hitch installed in your car from outfits like U-Haul or Etrailer.com
What you want from a hitch rack is that it's out of the way when you don't need it but versatile when you do. You want to be able to load the bike easily and remove the bikes without much drama. And when you're driving, you don't want to be bothered by the rack. It should be quiet, secure and wobble free with the bikes not damaging each other.
So this is where the 1upUsa shines. Mounting the bike cannot be easier as you open the tray arms, load the bike and close the tray arms. It really is that simple. Small bike, big bike, road bike, fat bike, 29er, etc. When unloading the bike, you have to lift up a lever then you can open up the arms. This is done one at the time and the pro move is just to open one arm and roll the bike out. To open the second arm requires three hands as the bike will be unsupported and will want to fall sideways unless you support it.
The bike can be mounted on the center of the rack or it can be moved almost a foot back or forward as the arms will lock it in its final position. This movement is key as it allows you mount two bikes on adjacent racks with minimal contact. There's always interference between handlebars, seats or pedals so flexibility in positioning the bikes is key. With this flexibility, 1upusa was able to place the trays very close to each other. This means the bikes take less room and there is less weight away from the car that can produce leverage stress on the rack.


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The Diva Headwraps collections include african inspired designs (ankara), batik (sourced from Asia), velvet and handmade tie dyed designs dyed by our owner. Since its establishment, our brand has gone global with customers across the States, Europe and Africa including a loyal following from all over Australia. We continually restock our shop with exciting designs and different fabric selections so as to keep abreast of the latest fashion trends.
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