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iPad App
Christophorus – The Porsche Magazine
Back Download
The design of the iPad app accompanying the print magazine "Christophorus – The Porsche Magazine", a sophisticated customer retention tool by Porsche, combines the reading experience of a print product with a high-value design appearance. The magazine's conceptual aim is to serve as a stage for the Porsche brand – for the cars as well as for the people who invent, produce and drive them. As an extension of this aim, the Christophorus app offers interactive storytelling, a distinctive pictorial language and innovative navigation features.
- Client:Dr. Ing. h.c. F. Porsche AG, Stuttgart
- Design:KircherBurkhardt GmbH, Berlin
- head of marketing:Antje Saborowski
- project management:Özden Durmus
- art direction:Lasse Kusk, Nils Steinert
- graphic design:Elmar Brümmer
- text:Mark Thiele, Jeremy Bishop


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The series Lecture Notes in Computer Science (LNCS), like its subseries Lecture Notes in Artificial Intelligence (LNAI) and Lecture Notes in Bioinformatics (LNBI), has established itself as a medium for the publication of new developments in computer science and information technology analysis and teaching – rapidly, informally, and at a higher level. I don't know even so I am glad to have and add it to the things with my original Schoolsky Apple-1 computer purchased in 1994. The show size is truly not a major requirement when it comes to laptops for engineering students. Position Qualifications: Candidates will ideally have a doctoral degree in Statistics, Biostatistics, Data Science, Computer Science, or a connected field, as effectively as genuine interests and experiences in interdisciplinary analysis that integrates study of human speech, citizen science games and computational statistics.
Computer and data research scientists produce and boost computer application and hardware. By computing professional I imply any individual involved in the style and development of computer artifacts… The ethical choices made throughout the improvement of these artifacts have a direct relationship to many of the troubles discussed below the broader notion of computer ethics. This story has several components and the information by Gordon Peterson is fascinating reading. The user accesses the mainframe computer by means of a terminal that could be a dumb terminal, an intelligent terminal or a Pc. A dumb terminal cannot store information or do processing of its own. Now you will be capable to lock your computer by double clicking on the designed shortcut. A workstation is like a private computer, but it has a more powerful microprocessor and a larger-top quality monitor.
Reductionism is not a dirty word for me. Indeed, I consider reductionism is the soul of all science. With such a huge diversity in players, there's an chance to develop games for even more inclusive audiences. The way it happens is open to discussion, but the nicely-replicated reality that it does, certainly, occur has been established far beyond the self-assurance levels necessary in modern day western science. Computer networking is another kind of I/. I/ devices are typically complex computers in their own proper, with their personal CPU and memory.
In 1994 Leonard Adleman , a mathematician at the University of Southern California , demonstrated the very first DNA computer by solving a straightforward instance of what is identified as the traveling salesman issue A traveling salesman problem—or, far more normally, particular sorts of network problems in graph theory —asks for a route (or the shortest route) that starts at a specific city, or node," and travels to each and every of the other nodes precisely once.
Choose from potent tower PCs, all-in-a single PCs – giving you a space-saving and sleek monitor and Pc in 1, our variety of gaming PCs – created to provide beautiful graphics, sound, and super-fast processing, and mini PCs – all the power of a tower but, in a compact size. Some years ago, I gave a lecture to the Computer Science Department at the University of Leeds in England. Either of those rates is higher compared to a Windows computer with better technical specs, but those come with complicated user specifications and an unfriendly interface. Secondary memory on a computer is storage for data and applications not in use at the moment.

subset: commoncrawl


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Sign up NOW for Email Notification of new listings in Glenshire.
Glenshire / Devonshire is a planned community of 1357 properties, 236 acres of open space, a clubhouse, two tennis courts, half court basketball, seasonal swimming pool, playground, BBQ area and a pond. The open space areas offer miles of hiking and mountain biking with beautiful mountain vistas as a back drop.
Glenshire/ Devonshire is located just east of Historic Downtown Truckee. The subdivision is approximately 35 minutes to Reno and offers easy access to Highway 80 on the eastern end of the neighborhood.
Homeowners dues are $275 per year and are mandatory. The fees maintain the open space areas, pool, club house and tennis courts.
The median price of a home in Glenshire in 2011 was $296,000. Homes prices are from $175,000 to $650,000. Glenshire is located in Nevada County.


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I know it seems like a lot of steps, but I promise it is EASY.
What You Need:
food processor
oven-safe bowl
200° F oven
Step One
1/2 slice white sandwich bread
2 tsp. milk
1/4 tsp. salt
1/4 tsp. pepper
Step Two
8oz 85% lean ground beef
Step Three
14.5 oz can diced tomatoes (I used Muir Glen Fired Roasted with Garlic)
Step Four
2 tsp. olive oil
small onion, minced
Step Six
2 minced garlic cloves
1/4 tsp dried oregano
pinch of red pepper flakes
Step Eight
Tbsp grated Parmesan
Step Nine
2/3 cup water
1/2 cup whole milk
1/2 cup polenta (do not use quick cook!)
Step Ten
minced garlic clove
2 Tbsp. butter
All your ingredients are ready to go? Since this is a recipe for two, you can stick with a tiny food processor. I use the Cuisinart mini-prep and it"s 3-cup work bowl is perfect for almost all of my recipes for two! Put all of your step one ingredients in, and pulse about 5 times until it forms a paste. Add the beef and pulse another 5 or 6 times until it is well combined. Empty into a bowl. Add the can of tomatoes to the processor and blend until finely chopped. About 15-20 seconds. Transfer to a bowl.
Next to the stove! Heat the olive oil in your skillet until shimmering over medium-high heat. Add the onions and cook until they begin to brown. About 6 minutes. Stir in all of your step six ingredients and stir until fragrant (~30 sec). Stir your processed meat into the skillet breaking up any pieces with a wooden spoon. Cook until the beef loses its raw color, but do not brown it. Stir in your tomatoes, once bubbling, reduce heat to a simmer and allow sauce to thicken (~15 min). Stir in Parmesan, transfer to oven-safe bowl, cover, and place in oven to keep warm.
Wipe your skillet out with a paper towel (doesn't need to be COMPLETELY clean). Add the water and milk to the skillet and bring to a boil over medium-high heat. Since you are working with milk, I highly recommend not leaving the kitchen while it heats. Milk goes from simmering to GIANT foaming mess in seconds. Once boiling, stir in a bit of salt and slowly add the polenta. Be sure to constantly stir. Once all the polenta is stirred in, reduce the heat to low and simmer the polenta, stirring quite often. You want all the liquid to be absorbed and the mixture to me smooth and creamy. This should take about 10 minutes, but up to 15. Remove the skillet from heat, add your step ten ingredients, and portion into your individual serving dishes. Add your meat sauce on top, and if desired top with some more grated Parmesan.
Since this is such a cozy-on-the-couch kind of meal, I highly recommend pairing it with your favorite glass of wine 🙂
Serves: 2 Cost: >$4/serving


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The Necessity of Exercise: Physical Activity and Aging
As the aging population keeps increasing, more and more older people are recognizing a growing need for exercise in their lives. Maintaining an active lifestyle is crucial for sustaining health and happiness. Exercise can help older adults achieve a higher quality of life, and it can help them live longer as well.
To learn more, checkout the infographic below created by University of Southern California's Master of Arts in Gerontology (MAG) & Master of Aging Services Management (MASM) online program.
Effects of Aging on the Body
There were approximately 40.3 million people aged 65 years or older living in the United States in 2010, making up 13 percent of the overall population during this time period.
The aging process can have an enormous impact on the human body. As people age, they may notice a loss of agility, balance, endurance and strength as well as a loss of bone density and muscle mass. Likewise, they may also notice an increase in body fat and possible joint injuries.
It is estimated that four out of every five adults aged 50 years and above are suffering from at least one condition that is chronic.
Positive Effects of Exercise for Older Adults
However, some of the most prominent effects of aging may be mitigated by exercising regularly. Exercising can have numerous positive effects for older people because of its ability to increase balance, increase flexibility, increase mobility and lower blood pressure. It can also help people maintain a healthy weight and reduce the chance of developing diseases and disabilities.
Exercise can have an especially positive effect on heart and brain health. A study reported by the Gerontological Society of America found that fitness training led to significant increases in brain volume in people between 60 and 79 years old. Regular exercise can also help treat several chronic health conditions, including arthritis, diabetes and heart disease.
Exercising may even have the potential to increase lifespan, and three hours of exercise each week could possibly extend a person's life by five years.
Since exercise can have such a positive effect on physical health, many older adults have chosen to lead an active life. Approximately 28 to 34 percent of adults between the ages of 65 and 74 have reported being physically active. And 35 to 44 percent of all adults aged 75 years or older reported keeping an active lifestyle as well.
Necessary Planning
Due to adverse effects that may come from exercising without first consulting a doctor and taking preventative measures, planning is a necessary precaution that most people should take to safely engage in exercise.
Consulting a doctor about any unexplained symptoms and ongoing health conditions may help prevent medical problems that could come from exercising. A doctor can also determine whether any exercises should be avoided and ensure that preventative measures have been taken.
Learning about preventative care before exercising is also essential. Older people should learn about how chronic conditions can affect exercise routines, find comfortable workout clothes and shoes to wear, and stay informed about safety precautions and unsafe activities before starting a new exercise regimen.
Physical Activity and Exercise
Older people can try a wide range of exercises to improve their physical health. Aerobics, swimming, tai chi, weight training and yoga are all great options for maintaining a healthy lifestyle.
Engaging in strenuous physical activity is not the only way to stay fit and healthy. It is also possible to stay physically active by keeping up with casual daily activities. Walking briskly, taking the stairs, gardening, doing yard work and completing household chores are all simple activities that may make staying active an easier endeavor.
Here are a few more tips for making daily or weekly errands more exercise friendly.
Trying new things can be exciting and rewarding in multiple ways. Consider walking to the park instead of playing video games or watching television when babysitting grandchildren. This healthy activity could even be a memorable bonding experience.
Rethinking priorities could be helpful as well. Taking a walk after lunch instead of reading a book could potentially become a fun daily routine.
Turning everyday activities into an exercise is another easy way to increase physical activity. Raking leaves instead of using a leaf blower could transform a mundane chore into a workout.
Goal Setting
Coming up with attainable short- and long-term goals can also help foster full commitment to an exercise plan.
Short-term goals should be small and easy to accomplish. Possible short-term goals could include deciding to be active, signing up for nearby exercise classes and making plans to exercise with friends on a regular basis.
Long-term goals should be realistic, individualized and able to hold interest. Focusing on future aspirations for six months, a year or two years from now is essential for keeping up with long-term goals.
As more of the population continues to grow older, an increasing percentage of older adults are recognizing how keeping an active lifestyle is a great way to feel healthy and invigorated as time passes. Look through this infographic to learn more about the necessity of exercise gerontology.


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Road Rage – 5 Strategies to Avoid Becoming a Victim of This Senseless Crime
What to Do and What Not to Do. Many people fall victim to senseless crimes like road rage. People are victimized by someone they don't know and will never meet again after the incident. Many …more


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A Californian with strong South Galway roots took to the stage at the regional finals of the 2014 Rose of Tralee at the weekend. Supporters from South Galway and North Clare travelled to Portlaoise to support Rosie Keehan, the San Francisco Rose, who was one of 60 young women vying for just 23 positions in the August finals in Tralee. Roses representing 29 counties in Ireland, 13 regions in the USA, Melbourne, Dubai, Abu Dhabi, Bahrain, Oman, Canada, Luxembourg, Germany, Scotland and seven major cities in England, all took part in the regional festival. Rosie is a University of San Francisco graduate, having obtained a BA in Arts Management and Art History. As part of that, she spent six months in Ireland, studying Arts and Celtic Studies at UCD. "My Irish heritage stems from my father, Vincent Keehan, who hails from Shanaglish in South Galway, where I have visited every summer since I was a baby," explained Rosie, who attributes …Read More »
Rosie named San Francisco Rose
Rosie Keehan, daughter of Beagh musician Vincent Keehan, has been selected as the San Francisco Rose to compete in this year's Rose of Tralee. The 22-year-old graduated from University of San Francisco last year and recently started a new job in the city. Although born and raised in San Francisco, Rosie and her brother, Michael, have strong connections with Ireland and their father, Vincent, returns regularly. As her party piece at the San Francisco Rose selection last week, Rosie sang Working the Streets, a song written by her father and recorded by Ann Kirrane. Rosie, and her family, will travel to Ireland in May where she will compete in the Rose of Tralee regional finals in Portlaoise.Read More »


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October 13, 2017
Amid violence streets still have their moments of grace
There are few, if any, parishes in Toronto that had three shooting deaths in the first month of the year and followed them up with two more in the next few months. Add to this an epidemic of drug overdoses and a picture of lawlessness could emerge.
Published in Robert Kinghorn


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Create an Account - Increase your productivity, customize your experience, and engage in information you care about.
View All Calendars is the default. Choose Select a Calendar to view a specific calendar. Subscribe to calendar notifications by clicking on the Notify Me® button, and you will automatically be alerted about the latest events in our community.
April 10, 2018, 5:00 PM @ CHW Conference Room A
This meeting has been postponed to April 11, 2018.
April 10, 2018, 7:00 PM @ Council Chamber
This hearing has been postponed and will take place on April 11, 2018.


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Labor Rate $100.00 per hour Click here to download 2018 Winterization & Storage Pricing
Annual Engine / Boat Winterizing Service Winterizing engines and water systems ~ Mandatory for Pickwick Lake winters!
Engine Service
Generator Service (For boats 30′ and larger) *Every year
Prop Repair
Prop Repair, all props will be sent out for repair unless specifically instructed. MSP professional staff will assess the damage and repair as necessary. Please instruct us if you decline this service.
Pontoon Tube Cleaning
Price, $10.00 per foot two tubes and $12.00 per foot three tubes.
All pontoon boats that are left in the water should be cleaned with muriatic acid and hand washed with soap and water prior to winter storage.
Battery Service
Battery Service, charge $4.00 per battery
All batteries 3 years and older should be replaced.
Trailer Service
Haul out charges and service calls
Haul Out and Service Call charges vary depending upon boat location and size. Call for price.
Contact us to make an appointment to winterize your boat.


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Brown rice is delicious. It's nutty, wholegrain goodness is full of magnesium, phosphorus, selenium, thiamine, niacin, vitamin B6, an excellent source of manganese and high in fibre and although it takes a little longer to cook than white rice, it's benefits are worth it. I recently discovered Basmati Brown Rice – can it get any better?
Because of how long it takes to cook, I often cook double or triple what I need at once. That way I have left over in the fridge to use for fried rice, rice/fish cakes, or something simple with gravy and meat on the side. It really does help on those nights when you're in a rush to get a good meal on the table as quickly as possible.
I'm finding that the older my son gets, and the after school sport activities extend into the evenings, we're sometimes only home by 6.30 or 7.20 pm, so having healthy pre-prepared options on hand is a life saver. I can't be dealing with toasted cheese sandwiches as my only option, although he'd happily eat them 7 nights a week I think.
This dish is a great money saver too, as the use of chorizo sausage makes a little go a long way. My preferred local grocery store has really good quality mild or fully spicy ones for around $3 a pack (250 g), which quite easily makes this meal a very worthwhile option if you're on a tight budget. Great for students too, plus the inclusion of a few chopped veggies helps use up whatever is lying about in the fridge and might be on it's last legs. I made this the other night, and although it looks a little like Paella, I promise there isn't a piece of fish or squid, octopus or mussel in sight. Also, I didn't use any expensive spices like saffron. So the flavour comes from the rice (which I agree isn't of Spanish origin), but the spicy chorizo I used is, so a great flavour, and meal, all round.
Another reason I like having cold cooked rice in the fridge (and yes, I hear the voices in my head quoting magazine articles I've read about rice left in the fridge too long can develop all sorts of poisons in it, but people – honestly, leaving it for one or two nights is fine, leaving it for a week might be a different story altogether. As long as it is in a sealed container in the fridge at the right temperature, it will be fine for a day or two).
So back to my point. Another reason I like having cold cooked rice in the fridge, is that this is the absolute best rice to use for stir fried rice. Freshly cooked rice that is still warm, is soft and sponge-like, and has just absorbed a lot of cooking liquid so when you try to fry it, your stir fry can become a little stodgy, like a badly made risotto. I prefer my stir fries to be crunchy and full of a range of textures from the crispy meat pieces, to the diced veggies, to the rice.
1 Tbsp vegetable oil
250 g chorizo sausage, sliced
1 – 2 cups cold cooked rice (I prefer brown)
1 white onion, peeled and diced
1 – 2 cloves garlic, peeled and crushed/chopped
1 red pepper (capsicum), diced
1 yellow pepper (capsicum), diced
1 – 2 courgettes, diced
salt and freshly ground pepper
½ – 1 lemon (juice only)
fresh herbs, like parsley or coriander if you prefer a stronger flavour
- Peel, chop and dice all ingredients as noted above, taking care to keep them separate from each other.
- Heat the oil in a shallow wide saucepan and fry the chopped chorizo and onion until the onion is translucent and the chorizo begins to caramelise.
- Add the garlic, red and yellow peppers and stir fry for a few minutes. Then add the diced courgettes and after 2 – 3 minutes, add the cold, cooked rice.
- Remove from the heat and season with salt and pepper. Pour over the lemon juice and sprinkle over the chopped fresh herbs.


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For the following Visual Studio warning, see http://www.chilkatforum.com/questions/8087/mismatch-between-the-processor-architecture-of-the-project-being-built-msil-and-the-processor-architecture-of-the-reference-chilkatdotnet45-amd64
There was a mismatch between the processor architecture of the project being built "MSIL" and the processor architecture of the reference "ChilkatDotNet45", "AMD64". This mismatch may cause runtime failures. Please consider changing the targeted processor architecture of your project through the Configuration Manager so as to align the processor architectures between your project and references, or take a dependency on references with a processor architecture that matches the targeted processor architecture of your project.


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About Dustin Hostetler
Using Lean Six Sigma to Improve Business PerformanceApril 26, 2013 | Dustin Hostetler
Presented by: Dustin Hostetler, Principal, Flowtivity, LLC and Lean Six Sigma Master Black Belt
Learn about the world-class process improvement tools of Lean Six Sigma. These tools will help improve your processes and profitability – and ultimately add more value to your customer relationships – by removing waste and inefficiencies in your processes.
What You Will Learn:
•Lean Six Sigma Process Improvement Model and Strategies
•How to eliminate waste
•Ways to gain time
•Why it's easier to retain top talent with better processes
Interested in this course? Brand it as your own, generate leads, and make your website more powerful. CONTACT US


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'Give me a fork and a knife!': Terrifying video of grandmother dressed as her alter-ego Nelda the witch emerges as she gets THREE life sentences for child abuse
- Oklahoma woman Geneva S. Robinson, 51, sentenced to life on Thursday
- She'd pleaded guilty to five counts of felony child abuse in February
- Video of her witch persona 'Nelda' now seen for the first time in court
- Robinson terrorized her granddaughter, seven, while dressed as Nelda
- Hit and whipped girl, telling her there were creatures in attic, say prosecutors
- Boyfriend Joshua Granger, 33, sentenced to 30 years; played demon 'Coogro'
A grandmother who abused her seven-year-old granddaughter and terrorized the girl while dressed as a witch she called Nelda has been sentenced to three consecutive life sentences, as shocking video of the cruel charade emerges.
Geneva S. Robinson, 51, was sentenced in Oklahoma City on Thursday, after having pleaded guilty to five counts of felony child abuse. Her boyfriend Joshua Granger, 33, was sentenced to 30 years for his role in letting the abuse go on.
Prosecutors say that Robinson ran a 'house of horrors' where the victim was 'repeatedly tortured' and told that witches and creatures lived in the attic when she lived there in 2014.
'What she did was horrific and what she did will forever impact this child and her siblings,' Assistant DA Merydith Easter told Judge Michele McElwee at sentencing, The Oklahoman reported. 'She deserves the same amount of mercy that she showed this child, and that's none.'
Scroll down for video
At sentencing, prosecutors for the first time revealed in court an alleged video of Robinson dressed as Nelda. The video shows a figure dressed in black and wearing a wig
Geneva Robinson is seen in court on Thursday. The grandmother received three consecutive life sentences for abusing her 5-year-old granddaughter in 2014 as the witch Nelda
Prosecutors say that Robinson (left) often dressed as the witch Nelda, while her boyfriend Granger (right) masqueraded as a demon called 'Coogro'
Prosecutors say that Robinson often dressed as the witch Nelda, while Granger masqueraded as a demon called 'Coogro'.
At sentencing, prosecutors for the first time revealed in court an alleged video of Robinson dressed as Nelda.
The video shows a figure dressed in black and wearing a wig, with her hands painted green and what appears to be a mask.
'Grandma's sick because of you. You go with the witch,' Granger can be heard telling the terrified girl.
The child pleaded, promising she'd be good. 'I promise, witch. I promise,' the girl said.
'Nelda' replied in a shrill cackle: 'You lie, you lie, you lie, little girl.'
'I promise, witch,' the girl further pleaded, 'I won't do mean to Grandma. I won't hit Grandma. I won't be mean.'
'Give me a fork and a knife,' shrieked 'Nelda'. Prosecutors say Robinson told the girl that witches eat bad children.
Delivering her sentence, Judge McElwee held up two photos of the young abuse victim, taken before and after she was sent to stay with Robinson.
The first showed a smiling girl with 'sparking eyes', the judge said. The second showed the girl with her hair buzzed off, bruised, blistered and unsmiling.
'You know what died?' the judge asked Robinson. 'Those sparkling eyes from an innocent girl.'
Read more: http://www.dailymail.co.uk/news/article-4412880/Nelda-witch-charade-lands-grandma-life-prison.html#ixzz4eGXSNIVX
Follow us: @MailOnline on Twitter | DailyMail on Facebook


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As a former Royal Marines Commando, I have an extensive 10-year military career, from 1996 – 2006, which provided a vast array of training in both friendly and hostile environments. In 2006 my time with the Marines came to an abrupt end due to a serious injury whilst on operations in Iraq.
Following ten days on a life support machine and over 3 months of daily visits having my wounds dressed, I started my own recovery program. My challenging recovery inspired me to re-train as a Personal Trainer (PT) as I have always had a passion for health and fitness. Further to the challenges that I had overcome personally, and the commitment it took to do so, I felt I had a great deal of knowledge and experience to offer clients.
Since re-training as a PT, I set up and ran, with my partner, Janina, CommandoFitness Personal Training Services and now regard myself as one of the most recognized Personal Trainers along the Costa del Sol. The philosophy of my training stems from my practice in the Marines: integrity and application of a strategy to reaching and enabling athletes' individual goals.
During my time as a PT, I have helped many individuals reach and achieve their personal goals through my own passion for health and fitness, and my knowledge and expertise.
I came across CrossFit a few years ago when a friend of mine came to visit us in Spain. He put me through a few sessions, explained the concept and ethos, and I was hooked like many before me.
I introduced the CrossFit method into my daily workout routine for the next few months. Now I wanted a CrossFit box to be able to educate others on the methodology.
To fund this dream, I took a job in the Private Security Industry as a member of an armed security team escorting ships through the hostile Indian Ocean. When not on watch protecting the ships being attacked by Somalian pirates, I would sit for hours reading past CrossFit journals and practise out on deck new CrossFit movements that I had read about previously.
When on leave from the private security work, I would train at CrossFit Marbella.
In April 2013 my dream started to became reality as I gave up the private security work. I focused on personal training again and setting up my own CrossFit box when not training clients.
I booked on a CrossFit Level One cert in London and in August 2013 I received my CrossFit affiliation.
CrossFit Level One Trainer
L2 Gym Instructor
L3 Advanced Fitness Instructor
L3 Personal Trainer
Kettle bell Instructor
L1 Boxing Trainer


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Planning your medical trip to India is a very simple process with Spine and Neuro Surgery Hospital India
Acute back pain Overview
Acute back pain refers to a low back pain present up to six weeks or more. Often people experience burning, aching, sharp or dull, stabbing or vague. The intensity of the acute pain ranges from mild to the severe pain and this may fluctuate. The pain might radiate into one or both the buttocks and sometimes it may even radiate into the thigh/hip regions. About 80% of the individuals who experience a significant episode of acute low back pain at some point in their lives.
Causes & Diagnosis of Acute Back Pain
Although the actual source of the acute back pain is difficult to identify, there are a number of possible pain producers, including the ligaments, muscles, soft connective tissues, joint capsules, blood vessels and the cartilage. These tissues are strained, pulled, sprained and stretched. In addition to this, the annular tears which are the small tears occurring in the outer layer of the intervetebral disc can initiate severe pain. Even if the actual damage in the tissue is minor and it will likely to repair itself quickly, but the pain experienced by the patient may be quite severe.
The irritation of the tissues may initiate a cascade of the events that contributes to the pain experienced by the patient. A number of chemical substances get released as a response to the tissue irritation. These substances stimulate the surrounding pain sensitive nerve fibers, thereby causes extreme pain. Some of the chemicals triggers inflammation and causes swelling that contributes to pain. This inflammation attributes the cycle of events that will persist for days to weeks.
The spasms or the muscular tension in the surrounding tissues may occur, resulting in a trunk shift is caused by the muscular imbalance. Additionally, the lack of usual blood supply to the affected area may occur so that the oxygen and nutrients are not optimally delivered and the removal of the irritating byproducts of the inflammation is impaired.
Diagnostic testing isn't required in most cases. X-rays or other diagnostic tests are advised in the case of the pain related with acute low back pain.
Symptoms of Acute Back Pain
Back pain is a discomfort which everyone is seeing at any phase. Many causes of back pain cause trouble some days to work with ease. To control the pain growing acute, symptoms will help to get treatment as early as possible.
- Stiffness in the spine with continous ache. This can begin from the base of neck to tail bone.
- Sharp pain while performing activities, lifting heavy materials and enagement in strenuous activities.
- Extreme ache after sitting or standing in the same positions for long durations.
- Spams and cramps in muscles of back.
This pain management starts at home by exercising and home care. But, extreme cases will have to go for professional treatment courses with medications, physical therapies, surgery. Surgical treatments are done to cure acute back and spinal disorders like spurs in bone, herniated disc , or scoliosis. There are various conditions leading to back pain and according to specific person treatment is advised by the expert spine specialist. Medications help a lot to manage the pain and surgery is another treatment to get pain free back. Surgical processes include formectomy, discectomy, lumbar spine surgery, IntraDiscal Electrothermal Therapy (IDET), spinal fusion and spinal laminectomy.
Why to choose an Indian Hospital for your Back Pain?
The human services health administrations in India are at highest levels with the global models and standards. India guarantees high review social insurance administrations at an exceptionally sensible expense. The normal expense of medicinal services administrations in India speaks the truth 60-70% lesser than the expense of comparable administrations in Western world. The total typical cost for basic items is low in India when contrasted with western created nations; subsequently the general expense of restorative administrations is likewise low similar to western nations. Every year India gets patients from more than 40 nations over the globe due to simple availability of high review and practical medicinal administrations. The best in class settled medicinal services foundations, best in class remedial offices, exceptionally skillful doctors and financially savvy treatment have made India stand head-high on human services stage of the world. Hospitals and clinics in India give social insurance administrations in all claims to fame and super-fortes of prescription/surgery, including most recent methods of treatment.
If you are really seeking for the Surgery for Acute Back Pain, kindly fill up the form for a free consultation with our surgeons. You will be provided with thorough analysis and suggestions regarding the Surgery for Acute Back Pain you are seeking for.
Acute back pain, Causes & Diagnosis of Acute Back Pain, Symptoms of Acute Back Pain, Why to choose an Indian Hospital for your Back Pain? Low Cost Spine Surgery in Ahmedabad, Nagpur, Pune, Gurgoan/Gurugram, Kolkata, Cost Benefits of Spine Surgery in India, Lowest Price for Spine Treatment in India, Spine Treatment Cost in India, Low Cost Spine Surgery in Chandigarh, Jaipur, Noida, Kerala, Goa, Top Surgeons Spine Surgery in India, Causes of spine injury, Top Hospitals Spine Surgery in India


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Rhymes and structure are good, but the story is lacking a little here. It is like you copied your last one, but I would like to see more of a connection in the subjects: bat, park, cat store?
Also need to punctuate. You did a great job witht he speech punctuation but should know to give all names capitals now (mark & kangaroo flat).
Read your introduction again too. "another".
With a little work on the story, this too will be an excellent traveller poem.
"It is amazing what you can accomplish if you do not care who gets the credit." – Harry S. Truman


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NTSB: Oil Train Safety A Concern [AUDIO]
ST. CLOUD - Federal accident investigators are warning that a "major loss of life" could result from an accident involving the increasing use of trains to transport large amounts of crude oil.
With one of the busiest rail lines in the country running right through the St. Cloud metro area, the St. Cloud Fire Department has a plan in place in the event a derailment happens here.
Chief Bill Mund says they're have a plan in place, and continue to review their plans.
Last month an oil train derailed and exploded near Casselton, North Dakota. In July a runaway oil train derailed and explosed in Quebec, Canada.


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At Completely Furniture we have worked very successfully with developers around the world who have taken advantage of our professional developer furniture package services to help boost sales in these extremely challenging times and also to produce an additional income stream for themselves.
Many prospective clients who are buying a new property often find it difficult to visualise how the property would look fully furnished and many developers are finding that by selling their units fully furnished that they are achieving better than normal conversions from viewings to sales.
If you are a property developer and would like to discuss how we can help you sell more properties and generate more revenue then please contact us today.


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Now available for both wholesale and retail!
These Seedstick™ retail packs have been developed as the perfect in store or online growing product. The packs are fully brandable with a large variety of seed available. However, we would always recommend an assortment of either wild flowers or herbs that are easy to plant and maintain.
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English literary studies is concerned not only with the anglophone literatures of Great Britain and Ireland but also with the so-called New English Literatures of former colonies, e.g., of Canada, Australia, New Zealand, South Africa and India. In the course of your studies you will encounter literature from its beginnings in the Middle Ages up to today. As literary studies is a part of cultural studies, you will be dealing with other forms of cultural representations, too, such as films, caricatures, and rituals of social life. One goal of your studies is to gain an overview of cultural and literary history/histories and to expand your knowledge with selected authors, texts and various forms of representation.
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The following books are essential for studying English at Augsburg university and are therefore recommended:
Englische Literaturgeschichte (ed. Hans Ulrich Seeber, 4th ed., Stuttgart: Metzler, 2004)
A book on literary and cultural theory (e.g. either Peter Barry, Beginning Theory: An Introduction to Literary and Cultural Theory, 3rd ed., Manchester: Manchester UP, 2008, or Patricia Waugh, ed., Literary Theory and Criticism: An Oxford Guide, Oxford: Oxford UP, 2006)
A dictionary of literary terms and phrases (e.g. Rudolf Beck et al., Basislexikon anglistische Literaturwissenschaft, München: UTB, 2007 / Chris Baldick, The Oxford Dictionary of Literary Terms, 3rd ed., Oxford: Oxford UP, 2004 / J.A. Cuddon and C.E. Preston, The Penguin Dictionary of Literary Terms and Literary Theory, 4th ed., Harmondsworth: Penguin, 1999)
Also recommended:
Ansgar Nünning, ed., Metzler Lexikon Literatur- und Kulturtheorie, 4th ed. (Stuttgart: Metzler, 2008)
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We walked hand in hand to this place, tired from the night before, cold from the fresh air. It had rained heavily earlier in the day and there was a big puddle on the pavement. He cheekily tried to push me in it. I held tightly onto his arm to pull him in with me. We didn't talk much and we stopped when we reached this spot. There was nothing out of the ordinary about our goodbye, but then why would there be. I remember feeling a bit strange, probably because I didn't want to go. He said "so, next week" I said "see you later". We kissed for the last time. And then I turned and walked away. I glanced back part way up the street to see if he was going to cycle past me but he was gone. This is the last place I saw him. This is the last place I will ever see him.
I've been back to this spot three times in the past month. The first time was the Sunday after and I was walking from St Paul's to my house. I'd been walking for an hour and a half and just finished a phone call with his sister for the first time. I found my feet take control and automatically walk me to where I needed to go. I wanted to tell him how lovely his sister sounded and this was the place to do it. I didn't know how I would feel when I got there but as soon as I drew nearer I realised I felt OK. I stood there and the time passed. Five minutes. Ten. Twenty turned to thirty. I was there for over half an hour, not thinking of much. Unable to leave. I tried to move my legs, telling myself I shouldn't stay. But I had to. Walking away felt like I was leaving him. It took all my will power to turn my back and take my first steps.
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Dave Puxley, Chair of Matlock Area U3A, welcomes you to our website...
Welcome to the Matlock Area U3A (MAU3A) Website and I hope that you will enjoy (or have enjoyed) meandering around its many pages.
Matlock Area U3A was formed in November 2007 and had its Inaugural General Meeting in January 2008. Currently we have more than 600 members, who may attend one or more of over 50 "interest groups" of varying disciplines ranging from Art Appreciation to Walking. Each interest group is led by a dedicated Coordinator.
Details of all our exisiting groups can be found by clicking here, or by use of the drop-down menu at the top of each page. It is expected that more groups will be set up in the future, and the procedure for establishing a new group can be found by clicking here.
Members of the Walking Group
If you are not yet a member, details of how you can join us can be found by clicking here.
Also, MAU3A holds a number of general social events ranging from invited guest speakers to social outings and evenings. Attendance at Interest Group Meetings and General Social Events should enable each member to advance their education, enhance their well-being and provide the opportunity for meeting and making new friends. Details of forthcoming events can be found by clicking here.
Members enjoying a short-break to Marrakesh
It is important to maintain communications throughout Matlock Area U3A, particularly between the Management Committee and members. The Management Committee has set up a "Social Committee" to identify and address areas of the MU3A that would benefit from improved communication.
If anyone wishes to contact me on any matters concerning the MAU3A, you can either call me on 01629 593934 or email me by clicking here.
I hope that you enjoy being a member of the MAU3A.
Dave Puxley (Chair of MAU3A)
Members of the Painting Group
In the financial year 2014-15 our income exceeded £5000 and, under English law, we were therefore obliged to apply to become a charity in our own right. This was duly granted by the Charity Commission in May, 2015.
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Finally, the Charity Commission requires each Trustee to fully understand their role and responsibilities, and to sign a document confirming this. We are also obliged to keep updated the details of Matlock Area U3A held by the Charity Commission and to provide them with our Annual Report each year.
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They're Back………."Patience" Wins 1st in the 2013 Corinthian Yacht Club Midwinters, Division C and 1st in the 2013 Rob Moore Memorial Race, Division C
During January and February I liberated Patience, my 23′ Ranger, from her slip in front of my office and aided by several friends, participated in two beautiful, spirited weekends of sailboat racing on San Francisco Bay. Once again the Corinthian … Continue reading
Posted in About John Baier, Boating, Yacht Racing Leave a comment
Racing Corinthian Yacht Club Mid Winters
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Bryan Clark, store director of Specsavers in North Shields, said: "We've been blown away by the response from residents.
"It's wonderful that the sale of the reusable materials from these glasses will help create a positive effect on the lives of people less fortunate.'
Vision Aid Overseas works in six African nations to establish vision centres, train healthcare workers and utilise the expertise of volunteers to give people desperately-needed eye examinations and treatment.
Bryan added: "We're going to carry on the collection."
"We know many more people may still have an old or unwanted pair of specs at home.
"Why not pop into store and put them to good use by donating them to Vision Aid Overseas?'
To donate your old glasses, or to book an eye examination, visit the store at The Beacon Centre, call (0191) 258 8220 or visit www.specsavers.co.uk/northshields


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Zyra's website //// Health //// Sport //// Site Index
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Ink4Less.com was originally launched in 1999 at the forefront of the of the "dot com" ecommerce boom as an exclusive internet-only ink and toner retailer. By 2007, Ink4Less the company, refocused its online presence and reestablished itself as a recognized brand of quality online ink cartridge and laser toner supplies. In 2010, Ink4Less acquired the inkforless.com domain name to further grow its hold on the strength of its "Ink 4 Less" brand. Today, Ink4Less thrives as a leading provider of discount printer ink, laser toner, copier toner and solid inks.
The mission of Ink4Less is simple: Provide a quality inkjet, laser toner, copier toner or solid ink product at a great price, deliver it fast and on time, while providing the very best customer service possible — and do it all with a smile.
People are the key to good business relationships. That's why everyone at Ink4Less shares the same goal, which is to keep customers satisfied and returning again and again because they enjoy doing business with us. If we're letting you down, contact us and let us know. If we can do something better, share your thoughts. If you can't find the ink cartridge, toner cartridge or copier toner you need here, let us know and we'll do what we can to try and help. If you have any problems with our ink and toner products, just shoot us an email or give us a call and we'll take care of it.
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Free Streaming Legend in Best Video FormatNow you can play full Legend in high quality with duration 131 Min and has been aired on 2015-09-09 and MPAA rating is 63.
- Original Title : Legend
- Movie title in your country : Legend
- Year of movie : 2015
- Genres of movie : Crime, Thriller,
- Status of movie : Released
- Release date of movie : 2015-09-09
- Companies of movie : StudioCanal, Working Title Films, Cross Creek Pictures, Anton Capital Entertainment (ACE),
- Countries of movie : France, United Kingdom,
- Language of movie : English,
- Durationof movie : 131 Min
- Average vote of movie : 6.4
- Youtube ID of movie : Kb2ONcjOKP4
- Translation of movie : EN,ES,RU,FR,IT,PT,HU,DA,HE,EL,DE,
- Cast of movie :Tom Hardy (Ronald Kray / Reginald Kray), Emily Browning (Frances Shea), Taron Egerton (Teddy Smith), David Thewlis (Leslie Payne), Colin Morgan (Frankie / Franck Shea), Christopher Eccleston (Leonard 'Nipper' Read), Paul Anderson (Albert Donoghue), Chazz Palminteri (Angelo Bruno), Aneurin Barnard (David Bailey), Millie Brady (Joan Collins), Charley Palmer Rothwell (Leslie Holt), Bob Cryer (Charles Kray Snr), Samantha Pearl (Shirley Bassey), Martin McCreadie (Eddie Richardson), Paul Bettany (Charlie Richardson), Jane Wood (Violet Kray), Duffy (Timi Yuro), Mel Raido (Ian Barrie), Adam Fogerty (Big Pat), Lorraine Stanley (Blind Beggar Barmaid), John Sessions (Lord Boothby), Kevin McNally (Harold Wilson), Sam Spruell (Jack The Hat McVitie), Shane Attwooll (George Cornell), Tara Fitzgerald (Elsie Shea), Stephen Lord (Fuller), Nicholas Farrell (Dr Humphries), Chris Mason (Ronnie Hart)
Movie plot of Legend :
Free Streaming Legend in Best Video Format with movie synopsis "Tom Hardy plays twins Ronnie and Reggie Kray, who have worked their way through the ranks to become powerful crimelords in London's underworld in the 1960s." in high definition format. Full Streaming Legend in HD Video by push of the download link.
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Writer : Brian Helgeland, Director : Brian Helgeland, Casting : Lucinda Syson, Editor : Peter McNulty, Producer : Tim Bevan, Producer : Chris Clark, Producer : Quentin Curtis, Producer : Eric Fellner, Producer : Brian Oliver, Producer : Jane Robertson, Music : Carter Burwell, Production Design : Tom Conroy, Script Supervisor : Beverly Winston
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Tags: british, based on true story, twins, gangsters, biography,


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Whisky Types:Single Malts
Dalwhinnie Distillery is situated in the Grampian Mountains near the geographical centre of Scotland. Dalwhinnie has been a meeting point especially among cattle drovers for many centuries. The distillery belongs to one of the highest located distilleries in the land and was opened under the name Strathspey. Soon the three owners had financial problems and the distillery changed the owners a couple of times. In 1934, Dalwhinnie Distillery was almost entirely destroyed by a fire and it took more than 100 years until the distillery was in production again. Last time the distillery was renovated was in 1995. Now it produces about 2 million litres and also has a visitor centre.
Dalwhinnie Distillery is known for its "Gentle Spirit". The Single Malt whisky is full-bodied, smooth and warming. The malt whisky is also used as a major component for the Buchanan blended whiskies. The Single malts are available as 15, 18 and 20 year editions. The 15 year old whisky is smooth, creamy with notes of vanilla, heather, honey and a hint of smoke. The 18 year old version has notes of dried fruit, cinamon, cloves and a warming peat glow.
Tours are available from £6 for the standard tour and premium tours are available from £30. The Distillery is open throughout the whole year. However, opening times change a lot from season to season. Therefore it is best to check the Dalwhinnie Distillery website bofore visiting the distillery. Dalwhinnie Distillery is a 4 star visitor experience.
Open throughout the whole year. For distillery contact information CLICK HERE.
To enlarge the map click on the link below and you can see all Distilleries and Whisky Friendly Venues in and around Stirling, Loch Lomond and the Trossachs.


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Game Categories
Random Games
Stack a Wedding Cake
A young couple ordered what will be the most beautiful wedding cake. It's time to be creative and imaginative. With all your talents, we bet you will give them the satisfaction they deserve for the most important day of their life.
How to Play Stack a Wedding CakeUse Mouse to play.
Similar Games on Agame – Free Online Flash Games


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One of the great thing about rubber
stamps is that you can, with proper execution,
get a good, clean, precise image. One of the bad
things about rubber stamps is that exact same
quality! Too many folks get hung up on exactness
and pristine execution and we forget that art,
like life, is a messy, sloppy, gooey infusion of
enthusiasm and creativity. The idea behind this
section centers on the use of these tactilely
interactive vulcanized tools for the replication
of graphic imagery (yes, I have WAY
too much time on my hands!) to create images are
very suggestive of watercolor.
Several water-based markers or watercolor paints
can be applied to the printing surface of a
stamp. A good "spritzing" of water from
a fine-spray atomizer is aimed at the rubber and
when the water beads up and starts to look like
it will run off the printing surface, you touch
the stamp to your paper. (Don't mash it into the
paper! You want the water and the pigmentation to
float on top. This is how the effect of one color
flowing into the other occurs.) What you get are
marvelous watercolor-type effects that have to do
with shapes on the rubber image and not the
specific detail. These shapes are good for
suggestive and evocative imagery. The mind is
more engaged when it has to fill in some of the
pieces of an image.
You can also use a positioner to
layer on more colors and shapes found on the
rubber. After an initial print is made and left
to dry, align the positioner and leave it in
place as you add more color to the rubber,
spritz, and layer up more over that initial
image. Start light in your color choices and
gradually build and build and build. It's
possible to create images that look like you're a
whiz with watercolor! (A positioner is a
registration device that allow you to put a
stamped image anywhere you want with precision.
If you are unfamiliar with one, ask your local
stamp or craft supply store for a demonstration.)
We notice things because of their differences. We
can take this truism, apply it to the spritzing
idea and create a whole field of diffused images
that start noticeably and fade into the
background. After you apply pigmentation to the
rubber, spray and make that first print, you add
more water again and again to the stamp in the
same manner and make more prints. (Don't just
spray one time and then stamp until dry; keep
adding water in-between each impression.
Otherwise you get a weak print of the details on
your stamp, instead of a watery, suggestive
image.) This spreads the remaining ink around and
creates a whole series of these diffused images
that will gradually get lighter and lighter as
the ink diminishes. Most people who have played
with watercolor know that to lighten a particular
paint or pigment you usually add more water to
it. This is essentially the same principal for
this approach.
After you have let your field of images dry,
again use a positioner to make a print over one
of these diffused shape. This time, ink up the
rubber properly and lay a crisp, detailed image
down. Since all of our diffused images lack
detail and gradually lighten in value, by
focusing attention on one particular image we can
visually "bring it to the front" and,
thereby, "push" the others to the back
and further our sense of depth. Depending on the
type of ink that is used to make this detailed
print, we can add additional color with either
markers, watercolor or colored pencils. This has
the potential of focusing our attention even more
to this main image and really make is stand out
amongst our field of suggestive, non-specific imagery.
Click over to a full blown run-through of a project utilizing
this technique:
Also a link to the class schedule.
copyright © 2017 Fred B. Mullett


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1. Orange is still everywhere for the football, despite our loss to Denmark yesterday | 2. Watching the best in Dutch beach volleyball play in a pop up game in the Dam Square - blazing sunshine and all! | 3. Kitty sitting in the window of a naughty shop | 4. Chilling on our rooftop in the sunshine | 5. Sushi Sunday dinner
June 10, 2012
Sunday Snapshots
Tags: Sunday Snapshot
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My fellow Crafty Critter Melanie hosted a bookmark swap on SCS, and these are the ones I made for my 2 spots. I had fun with these. I always enjoy making bookmarks, and read...well, used to read before little one #2.
For the first one, I used a Raisin Boat stamp, colored it in with SU watercolor pencils and blended with a blender pen. Paper is SU Certainly Celery and DCWV. I used Bella dots and Stickles to accent along with misc ribbon and large eyelet.
This second card I used a misc rubber stamp (sorry, don't know where it's from) embossed with white embossing powder. Not sure who the DP is from, but cardstock is SU black and Eggplant Envy. Ribbon and eyelet are misc, and the bling is Kaiser from the Paper Jewels store.
Thanks for stopping by and happy stamping!
Tuesday Morning Sketches #500
1 hour ago


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Individuals with significant and varied assets (securities, real estate) who wish to reduce their taxable estate have been utilizing Family Limited Partnerships for many years. This wealth management strategy is an excellent way to remove a significant amount of assets from your estate while retaining control of those assets. Family Limited Partnerships can be flexible and provide a means to keep assets in the family.
Apex facilitates the creation of Family Limited Partnerships, successfully helping high net worth clients protect assets, transfer wealth and reduce estate taxes.
What is a Family Limited Partnership?
A Family Limited Partnership is an entity, like a corporation. It is used to protect assets and keep them in the family. A certificate is filed with state authorities to bring the Partnership into existence. The Partnership has a distinct identity and tax identification number. It can own assets and can conduct most activities that can be conducted by an individual or a regular corporation.
Who owns a Family Limited Partnership?
Partners own it. General Partners have a percentage of ownership and can generally control and manage the Partnership. They can make investment decisions and decide when and how much to distribute to Partners. A General Partner can be held responsible for any liabilities that the Partnership may have. Limited Partners have a percentage of ownership but have no voting or management participation rights. A Limited Partner should not have personal liability for any activities of the Partnership; much like a shareholder in a corporation is protected from any corporate liabilities.
What assets can be contributed into a Family Limited Partnership?
Family Limited Partnerships can be flexible and provide a means to keep assets in the family. These assets can include securities, real estate, private equity, privately held businesses, and other assets. The General Partner as well as the Limited Partners can contribute to the FLP.
Funding Example
A father would put assets such as his personal real estate investments and personal securities investments into a Family Limited Partnership and be the General Partner. He could then gift 50% of the Partnership to his children by giving them Limited Partnership interests. He would control the Partnership, but 50% of the assets, and all income and growth thereon, would be owned by his children.
Why is a Family Limited Partnership a preferred structure for intra-family gifting?
- Controlled Distributions: The General Partner can control the Partnership and its distributions. Income and profits from the Partnership do not have to be distributed; they can be reinvested.
- Restrictions: Limited Partners can be restricted from transferring, selling or otherwise "losing" their ownership interest.
- Valuation Discounts: A discount can be used in calculating the value of Limited Partnership interest given to family members. For example, a 10% interest in a $1,000,000 Limited Partnership may be valued substantially less than $100,000 for gift tax purposes due to minority interest and lack of marketability. Gifts of partnership interest also qualify for the $13,000 per year annual exclusion if structured properly.
- Creditor Protection: A certain degree of creditor protection is inherent in owning interest in a Limited Partnership. A Limited Partner's creditors cannot directly levy upon Partnership assets and cannot "take a Limited Partner's interest in the Partnership. Current law only allows for a charging order which requires that any monetary or financial distributions from the Partnership to a particular partner be given to that Partner's creditors. The response to such an order can be that the Partnership simply reinvests earnings instead of making distributions
- Arbitration to Settle Disputes: A Family Limited Partnership Agreement can provide an arbitration provision to resolve any family disputes among Partners. The Partners simply agree in advance to have any disputes resolved by arbitration. The use of arbitration can avoid unwanted publicity or a possibly negative outcome in a jury trial that could otherwise be used to resolve disputes. There can also be a provision in the Partnership Agreement whereby a Limited Partner who brings an unsuccessful arbitration action against a General Partner would bear all of the costs of arbitration. This type of provision deters Limited Partners from bringing any frivolous or harassing actions against the General Partner.
- Buy-Sell and Right of First Refusal: A Partnership Agreement can include buy-sell and right of first refusal provisions to prevent unwanted persons from becoming Partners. A buy-out provision can provide that Partnership interests may be bought by other Partners or by the Partnership at fair market value or at a discount.
- Asset Protection in the Event of Divorce: In the event a Limited Partner has a failed marriage, the Family Limited Partnership can be structured to protect assets and keep them in the family. The Partnership can be used as a means to segregate the spouse's property. Most courts are reluctant to award a Partnership interest to the other spouse in a divorce proceeding. In the event that the court does award a Partnership interest in a divorce proceeding, such event could trigger a buy-out provision which would enable the Partnership interest to remain in the family.
- Flexibility: Unlike an Irrevocable Trust, a Family Limited Partnership can be very flexible. A Family Limited Partnership may be amended or terminated if all of the members agree to do so.
- Reduced Costs: Placing all assets into a Family Limited Partnership can reduce administrative costs. There are fewer costs involved with placing all family assets in a single entity or trust than placing assets in several entities or trusts.
How can I benefit from "minority discounts" on gifts?
Family Limited Partnerships are an excellent gifting vehicle because children or beneficiaries can be given Limited Partnership interests that restricts their right to participate in management or financial decisions. The IRS has allowed minority discounts of up to 40% on Limited Partnership gifts due to their lack of control and marketability.
How is a Family Limited Partnership taxed?
A Family Limited Partnership is typically taxed like a regular partnership whereby all income and deductions flow to the Partners pro rata, based upon their Partnership interest. This can be altered by agreement, and certain tax laws may affect the income and deductions that flow through to each Partner.
The Partnership must file tax returns with the Federal government and distribute K-l's to the individual Partners so that their share of the income and deductions of the Partnership can be shown on their individual 1040's.
Unlike a regular corporation, there is no tax imposed on a Limited Partnership and, unlike an S Corporation, there is generally no tax when assets are conveyed from the entity to its partners. Limitations that apply to S Corporation ownership do not apply to Family Limited Partnerships.
What are possible complexities that should be addressed by my tax advisor?
Some of the complexities that must be addressed when establishing a Family Limited Partnership include making sure that the Partnership Agreement is carefully drafted so the Partnership is qualified as such under Federal tax law, and that income and expenses of the Partnership are properly allocated between the General and Limited Partners. The General Partner must also be adequately capitalized according to state creditor law and Federal tax law. The Federal tax law regulating partnerships can be significantly more complicated than other areas of Federal tax. It is definitely advantageous to use proper planning to avoid potential tax complications.
Is a Family Limited Partnership right for me?
If you own a significant amount of different types of assets (securities, real estate) and are looking for a way to keep those assets in your family while removing them from your estate subsequently minimizing estate taxes, than you should give serious consideration to this wealth transfer strategy.
As your trusted financial advisor, Apex works with estate planning attorneys to help create Family Limited Partnerships. Contact us today for further information.
The information in this article is not intended as tax or legal advice, and it may not be relied on for the purpose of avoiding any federal tax penalties. You are encouraged to seek tax and/or legal advice regarding your individual situation from an independent professional advisor. The content is derived from sources believed to be accurate. Neither the information presented nor any opinion expressed constitutes a solicitation for the purchase or sale of any security.


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News and Events
Adoption Support Fund blank application template
Posted on: 30 November 2016
The Adoption Support Fund Team has been asked by a number of local authorities, families and providers that having a copy of a blank application form would support gathering the correct information.
Consequently a blank copy of the application form is now available on the Adoption Support Fund (ASF) website, which can be accessed by clicking here.
Please note that Adobe Reader is required to view the application. We would greatly appreciate you sharing this with your providers and families.
Useful websites:
ASF http://www.adoptionsupportfund.co.uk/ How it works: http://www.first4adoption.org.uk/adoption-support/financial-support/adoption-support-fund/