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- Store
- Learn Lithuanian
- Business
- Talk Business Lithuanian
Talk Business Lithuanian
PICTURE yourself doing business with someone who doesn't speak your language. The chances are you'll need more than "holiday level" conversation to get by. That's why Talk Business was developed. It teaches you basic business vocabulary so that you can concentrate on the important stuff and not waste time searching for the right words.
Will it work for me?
Talk Business is aimed at people who already have some experience of the language. You must feel confident enough to start up a conversation and keep it going.
The specialist phrases in Talk Business Lithuanian are clearly spoken at a speed that you can easily keep up with and copy.
What will I learn?
Talk Business Lithuanian gives you essential vocabulary for the workplace. It covers basics such as "what is your website address?" and "my computer crashed and I lost all my files" as well as more advanced discussion of exchange rates, product guarantees and marketing budgets.
Topics covered are: - Trading, buying and selling - Marketing, advertising and PR - IT, Internet, e-commerce and communications - Banking, finance, stock exchange and accounting - Business meetings - Business travel - Careers - Negotiations - On the phone - General business vocabulary
Talk Business help languages
- Afrikaans
- Albanian
- Amharic
- Arabic (Classical)
- Arabic (Egyptian)
- Arabic (Modern Standard)
- Basque
- Bengali
- Berber (Tarifit)
- Bulgarian
- Cantonese
- Catalan
- Chichewa
- Chinese (Mandarin)
- Croatian
- Czech
- Danish
- Dari
- Dutch
- English (American)
- English (British)
- Estonian
- Finnish
- Flemish
- French
- Galician
- German
- German (Swiss)
- Greek
- Greenlandic
- Haitian Creole
- Hebrew
- Hindi
- Hungarian
- Icelandic
- Igbo
- Indonesian
- Irish
- Italian
- Japanese
- Kazakh
- Khmer
- Korean
- Latvian
- Lithuanian
- Luxembourgish
- Macedonian
- Malay
- Maori
- Norwegian
- Papiamentu
- Pashto
- Persian
- Polish
- Portuguese
- Portuguese (Brazilian)
- Punjabi (Indian)
- Romanian
- Russian
- Scottish Gaelic
- Serbian
- Shona
- Slovak
- Slovenian
- Spanish
- Spanish (Latin American)
- Swahili
- Swedish
- Tagalog
- Thai
- Turkish
- Ukrainian
- Urdu
- Vietnamese
- Welsh
- Xhosa
- Yoruba
- Zulu
How does it work?
Watch and learn! See and hear how to speak Lithuanian by watching video footage of native speakers.
Build confidence on a computer. Before testing your new speaking skills in the real world, record yourself, then play back to compare your pronunciation with a native speaker. (Note that we don't use electronic voice analysis: the human ear is usually more accurate.)
Play interactive games. The comprehension quiz prompts you to react to real life situations, while a challenging recording quiz tests your knowledge and pronunciation.
You earn points for every game you play. High scorers can go on to win bronze, silver and gold awards, which you can print out as a record of achievement.
You can learn on the move. Carry on learning in the airport lounge or on the ferry. Just print out the phrasebook sheets included in the program and take them with you.
Get the Complete Set of Downloads
Add a Talk Now, Talk More, Talk the Talk and Talk Business download into your cart and get a 30% discount off the total!
Rhythms with Talk Now
Get Rhythms audiobook half price when bought with any Talk Now!


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Privacy Policy
ConductorOne ("we", "us") are committed to protecting and respecting your privacy. This Privacy Notice sets out the basis on which the personal data collected from you, or that you provide to us, will be processed by us in connection with our recruitment processes.
For the purpose of the General Data Protection Regulation ("GDPR") the Data Controller is ConductorOne.
We use Pinpoint, an online software product provided by The Infuse Group Ltd (t/a Pinpoint Software), to assist with our recruitment process. We use Pinpoint to process personal information as a data processor on our behalf. Pinpoint is only entitled to process your personal data in accordance with our instructions
Where you apply for an opportunity posted by us, these Privacy Notice provisions will apply to our processing of your personal information, in addition to our other Privacy Notice which is available on our website.
Your Personal Information
Information we collect from you
We collect and process some or all of the following types of information from you:
- Information that you provide when you apply for a role. This includes information provided through an online application, via email, in person at interviews and/or by any other method.
- In particular, we process personal details such as name, email address, address, date of birth, qualifications, experience and any information relating to your employment history, skills and experience that you provide to us.
- If you contact us, we may keep a record of that correspondence.
- Details of your visits to our careers website including, but not limited to, traffic data, location data and other communication data, the site that referred you to our careers website and the resources that you access.
Information we collect from other sources
Pinpoint provides us with the facility to link the data you provide to us with other publicly available information about you that you have published on the Internet – this may include sources such as LinkedIn and other social media profiles.
Pinpoint's technology enables us to search various databases, which may include your personal data, to find possible candidates to fill our job openings. Where we find you in this way we will obtain your personal data from these sources.
Uses made of your information
Lawful basis for processing
We rely on legitimate interest as the lawful basis on which we collect and use your personal data. Our legitimate interests are the recruitment of staff for our business.
Purposes of processing
We use information held about you in the following ways:
- To consider your application in respect of a role for which you have applied.
- To consider your application in respect of other roles.
- To communicate with you in respect of the recruitment process.
- To enhance any information that we receive from you with information obtained from third party data providers.
- To find appropriate candidates to fill our job openings.
- To help Pinpoint improve their services.
Automated decision making / profiling
We may leverage Pinpoint's technology to help us select appropriate candidates for us to consider based on criteria we have identified. The process of finding suitable candidates is automatic, however, any decision as to who we will engage to fill the job opening will be made by our team.
How we store your personal data
We take appropriate measures to ensure that all personal data is kept secure including security measures to prevent personal data from being accidentally lost, or used or accessed in any unauthorised way. We limit access to your personal data to those who have a genuine business need to view it. Those processing your information will do so only in an authorised manner and are subject to a duty of confidentiality.
We also have procedures in place to deal with any suspected data security breach. We will notify you and any applicable regulator of a suspected data security breach where we are legally required to do so.
Unfortunately, the transmission of information via the internet is not completely secure. Although we will do our best to protect your personal data, we cannot guarantee the security of your data transmitted through any online means, therefore any transmission remains at your own risk.
We also have procedures in place to deal with any suspected data security breach. We will notify you and any applicable regulator of a suspected data security breach where we are legally required to do so.
Unfortunately, the transmission of information via the internet is not completely secure. Although we will do our best to protect your personal data, we cannot guarantee the security of your data transmitted through any online means, therefore any transmission remains at your own risk.
Where we store your personal data
The data that we collect from you and process using Pinpoint's Services will be transferred to and stored at one of several datacentre locations in Amsterdam (Netherlands) and may be synchronised to one of several datacentre locations in London (United Kingdom) for backup and redundancy purposes. By submitting your personal data, you agree to this transfer, storing or processing.
How long we keep your personal data
We retain all candidate data for a period of 48 months from the time of application. Your personal information will be deleted on one of the following occurrences:
- Deletion of your personal information by you via the Manage Your Data tool or
- Receipt of a written request by you to us.
Your rights
Under the General Data Protection Regulation you have a number of important rights. In summary, those include rights to:
- access to your personal data and to certain other supplementary information that this Privacy Notice is already designed to address
- require us to correct any mistakes in your information which we hold
- request the erasure of personal data concerning you in certain situations
- request access to the personal data concerning you which you have provided to us, in a structured, commonly used and machine-readable format and have the right to transmit those data to a third party in certain situations
- object at any time to processing of personal data concerning you for direct marketing
- object to decisions being taken by automated means which produce legal effects concerning you or similarly significantly affect you
- object in certain other situations to our continued processing of your personal data
- otherwise restrict our processing of your personal data in certain circumstances
- claim compensation for damages caused by our breach of any data protection laws.
If you would like to exercise any of those rights, please either:
- utilise the Manage Your Data tool provided or
- contact us using our contact details below, ensuring we have enough information to identify you, proving your identity and address and confirming which information to which your request relates
How to complain
We hope that we can resolve any query or concern you raise about our use of your information.
The General Data Protection Regulation also gives you right to lodge a complaint with a supervisory authority, in particular in the European Union (or European Economic Area) state where you work, normally live or where any alleged infringement of data protection laws occurred.

subset: commoncrawl


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By Renee Dudley & Arun Devnath – Dec 5, 2012 Bloomberg
At a meeting convened in 2011 to boost safety at Bangladesh garment factories, Wal-Mart Stores Inc. (WMT) made a call: paying suppliers more to help them upgrade their manufacturing facilities was too costly.
The comments from a Wal-Mart sourcing director appear in minutes of the meeting, which was attended by more than a dozen retailers including Gap Inc. (GPS), Target Corp. and JC Penney Co.
Details of the meeting have emerged after a fire at a Bangladesh factory that made clothes for Wal-Mart and Sears Holdings Corp. killed more than 100 people last month. The blaze has renewed pressure on companies to improve working conditions in Bangladesh, where more than 700 garment workers have died since 2005, according to the International Labor Rights Forum, a Washington-based advocacy group.
At the April 2011 meeting in Dhaka, the Bangladesh capital, retailers discussed a contractually enforceable memorandum that would require them to pay Bangladesh factories prices high enough to cover costs of safety improvements. Sridevi Kalavakolanu, a Wal-Mart director of ethical sourcing, told attendees the company wouldn?t share the cost, according to Ineke Zeldenrust, international coordinator for the Clean Clothes Campaign, who attended the gathering. Kalavakolanu and her counterpart at Gap reiterated their position in a report folded into the meeting minutes, obtained by Bloomberg News.
?Specifically to the issue of any corrections on electrical and fire safety, we are talking about 4,500 factories, and in most cases very extensive and costly modifications would need to be undertaken to some factories,? they said in the document. ?It is not financially feasible for the brands to make such investments.?
PVH Signature
PVH Corp. (PVH), which owns the Tommy Hilfiger brand, and German retailer Tchibo signed the memorandum earlier this year. Gap had been in negotiations to sign the agreement.
The retailer eventually declined, objecting to higher prices, publicly disclosing Bangladesh factories and to making the memorandum contractually enforceable, said Scott Nova, executive director of the Washington-based Worker Rights Consortium, who attended the meeting.
Gap decided against signing the document in October, Bill Chandler, a spokesman, said in a telephone interview. He declined to discuss the negotiations.
?We made a good-faith effort to participate, and for any agreement to be successful, it has to be acceptable to many parties,? Chandler said. ?Our investment of time shows how committed we are.?
Gap Plan
In October, Gap outlined a four-part plan to make Bangladesh garment factories safer. It included hiring a chief fire safety inspector to inspect factories, giving suppliers as much as $20 million in capital to make safety improvements and working with the Bangladesh and U.S. governments as well as the International Labor Organization to ?promote comprehensive change.?
Kevin Gardner, a Wal-Mart spokesman, declined to discuss the Dhaka meeting or what was said there.
?We know that continued engagement is critical to ensure that reliable, proactive measures are in place to reduce the chance of factory fires,? he said.
Zeldenrust called Wal-Mart?s position ?shocking.?
?You know it is extremely important, and they say: ?There?s no way we?re going to pay for that,?? said Zeldenrust, whose Amsterdam-based organization pushes for improved working conditions in the global garment industry.
Foxconn Suicides
The Nov. 24 fire at the Tazreen Fashion Ltd. factory in the outskirts of Dhaka is being compared to such paradigm-shifting events as the suicides at Foxconn Technology Group, the Taiwan- based contract manufacturer that makes many of Apple Inc. (AAPL)?s products. After an outcry, the non-profit Fair Labor Association audited Foxconn factories in China, and the supplier vowed to make improvements.
Fifty percent of the Bangladesh?s garment factories don?t meet legally required work safety standards and those that have improved working conditions have done so under pressure from Western apparel makers, said Kalpona Akter, executive director of the Bangladesh Center for Worker Solidarity, a non- governmental organization founded by two former garment child workers to promote safer factories. Bangladesh?s labor law requires safety measures such as fire extinguishers and easily accessible exits at factories.
Living Hell
On Nov. 26, two days after the fatal fire at the Tazreen factory, Akter witnessed the aftermath of a blaze at a Dhaka garment warehouse. Workers were forced to climb down a bamboo pole because they couldn?t exit through the stairs, she said. Graffiti on a restroom wall at the warehouse read: ?Work here and your life is a living hell.?
Swan Group, which had operations at the building and says it has made garments for Foot Locker Inc. (FL), is in compliance with the workplace safety rules, said Feroz Kobir Prodhan, the company?s manager of administration, human resources and compliance. However, the actual building is not, he said.
Many companies rely on factory audits to ferret out safety violations, a process some academics question because factory managers often know when inspectors are coming. Inspectors, moreover, tend to overlook all but the most serious problems.
?Auditing is just an information-collecting process and a pretty imperfect one because how much are you going to see on your 1- or 2-day visit to the factory every six months?? said Richard Locke, a professor of political science and management at MIT Sloan School of Management in Cambridge, Massachusetts.
Useless Audits
Audits are useless when a contractor farms out the work to another firm without the company?s knowledge, said Timothy Lee, a former executive with Adidas AG, who has sourced apparel from Bangladesh. After the Nov. 24 fire, both Wal-Mart and Sears (SHLD) said they had fired unauthorized suppliers.
?A lot of factories, especially during peak time, tend to subcontract their work,? Lee said in a telephone interview. ?That?s a lot of times how they get in trouble.?
Ultimately, the Bangladesh government will have to start enforcing its owns laws, said Locke, who notes that working conditions improved in China once workers began protesting.
?I?m hopeful, if for no other reason that, if Bangladesh wants to attract foreign companies, it will do the same thing,? he said. ?Otherwise they are going to lose business.?
To contact the reporters on this story: Renee Dudley in New York at email@example.com; Arun Devnath in Dhaka at email@example.com
To contact the editors responsible for this story: Robin Ajello at email@example.com; Stephanie Wong at email@example.com
Please Retweet #Bangladesh #garments #BGMEA


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Terry Donaghe: email@example.com
"If you love wealth more than liberty, the tranquility of servitude better than the animating contest of freedom, depart from us in peace. We ask not your counsel nor your arms. Crouch down and lick the hand that feeds you. May your chains rest lightly upon you and may posterity forget that you were our countrymen." --Samuel Adams


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Mephisto High heel shoes Dress - On Sale
1375 products
We've Pre-Selected Size {size} For You!
why am I seeing this?
Shoe size Recommendation:
We have preselected sizes that are likely to match your previous purchases and/or footscan data from our store
How is this calculated? We are looking at your previous purchases to determine which shoes size and width might be most applicable to you.
Can I remove this? Yes, simply click remove and we will no longer pre-filter the list for you for the remainder of this visit.
Can I opt-out? Yes. Click here and we will no longer use your purchase data to narrow the list for you.
For more information on privacy, please visit our privacy policy page.
No products
Your criteria did not match any products.


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How Women Can Prepare For Retirement
When our parents retired, living to 75 amounted to a nice long life, and Social Security was often supplemented by a pension. The Social Security Administration (SSA) estimates that today's average 67-year-old woman will live to age 88. Given these projections, it appears that a retirement of 20 years or longer might be in your future.1
Are You Prepared For a 20-Year Retirement?
How about a 30-year or even 40-year retirement? Don't laugh; it could happen. The Society of Actuaries predicts that an average healthy woman that reaches age 65 has a 48% chance of living past 90, and a 26% chance of living to be older than 95.2
Start with Good Questions
How can you draw retirement income from what you've saved? How might you create other income streams to complement Social Security? And what are some ways you can protect your retirement savings and other financial assets?
Enlist a Financial Professional
The right person can give you some good ideas, especially one who understands the challenges women face in saving for retirement. These may include income inequality or time out of the workforce due to childcare or eldercare. It could also mean helping you maintain financial equilibrium in the wake of divorce or the death of a spouse.
Invest Strategically
If you are in your fifties, you have less time to make back any big investment losses than you once did. So, protecting what you have may be a priority. At the same time, the possibility of a retirement lasting up to 30 or 40 years will require a good understanding of your risk tolerance and overall goals.
Consider Extended Care Coverage
Women have longer average life expectancies than men and may require significant periods of eldercare. Medicare is no substitute for extended care insurance; it only covers a few weeks of nursing home care, and that may only apply under special circumstances. Extended care coverage can provide financial relief if the need arises.3
Claim Social Security Benefits Carefully
If your career and health permit, delaying Social Security can be a wise move. If you wait until full retirement age to claim your benefits, you could receive larger Social Security payments as a result. For every year you wait to claim Social Security past your full retirement age up until age 70, your monthly payments get about 8% larger.4
Retire With a Strategy
As you face retirement, a financial professional who understands your unique goals can help you design an approach that can serve you well for years to come.
1. SSA.gov, 2023
2. LongevityIllustrator.org, 2023. Life expectancy estimates assume average health, non-smoker, and a retirement age of 65.
3. Medicare.gov, 2023
4. SSA.gov, 2023
The content is developed from sources believed to be providing accurate information. The information in this material is not intended as tax or legal advice. It may not be used for the purpose of avoiding any federal tax penalties. Please consult legal or tax professionals for specific information regarding your individual situation. This material was developed and produced by FMG Suite to provide information on a topic that may be of interest. FMG, LLC, is not affiliated with the named broker-dealer, state- or SEC-registered investment advisory firm. The opinions expressed and material provided are for general information, and should not be considered a solicitation for the purchase or sale of any security. Copyright FMG Suite.


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Tuesday 16 April 2024 (other days)
Tuesday of the 3rd week of Eastertide
Using calendar: Australia. You can pick a diocese or region.
The Lord has truly risen, alleluia.
Year: B(II). Psalm week: 3. Liturgical Colour: White.
About the author of the Second Reading in today's Office of Readings:
Mid-morning reading (Terce) | Acts 4:11-12 |
This Jesus is 'the stone rejected by you the builders, but which has proved to be the keystone.' For of all the names in the world given to men, this is the only one by which we can be saved.
Noon reading (Sext) | (1 Peter 3:21-22) |
Now you are saved by baptism. This is not the washing off of physical dirt but a pledge made to God from a good conscience, through the resurrection of Jesus Christ, who has entered heaven and is at God's right hand.
Afternoon reading (None) | Colossians 3:1-2 |
Since you have been brought back to true life with Christ, you must look for the things that are in heaven, where Christ is, sitting at God's right hand. Let your thoughts be on heavenly things, not on the things that are on the earth.
This web site © Copyright 1996-2024 Universalis Publishing Ltd · Contact us · Cookies/privacy | |
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Special Offers and Clearance Merchandise
This is the Special Offers and Clearance Merchandise shop here at Soccer Box, where you will find high quality official merchandise at fantastic discounted prices! Ideal if you are looking for a bargain. If you want to find a cheap retro football shirt, then look no further as this is the place for you. Browse through our wide range of goods to find your favourite team and you may find a one-off jersey, perfect for a gift to yourself or maybe a keen shirt collector!
Available in children's and adult's sizes, all of our sportswear along with accessories are 100% authentic and have been sourced direct from the manufacturer. We also offer a range of shipping methods on all orders catering for our customers locally as well as internationally. Choose from UK or overseas express services at the checkout!
- New Balance Women's Black Training ShortsOut of stock
- SALAH KIDS NAVY SHORTSOut of stock
Types of Official Sportswear and Souvenirs Available
When it comes to showing off your support for soccer teams across the globe, there are a number of ways in which you can do this. Whether you want to don replica kit, training wear or use accessories emblazoned with the club's crest, manufacturers have produced all of this fanwear and merchandise to a high quality. Therefore when you are shopping with us here at Soccer Box you are provided with a collection of products sourced direct from the source for a supreme authentic finish. Below is a list of the types of souvenirs you can order in this category and across our site today:
- Football Jersey
- Soccer Shorts
- Football Socks
- Soccer Kits
- Training Jerseys and Tops
- Footballs
- Bags and Backpacks
- Soccer Training Jackets and Tracksuits
- Team and Country Flags
- Hats, Scarves and Gloves
- Goalkeeper Accessories
Complete the full look for your friends and family by purchasing the matching football shirt, jersey and socks for their beloved team, or alternatively we have a number of kits available for younger children. Some of these jerseys also have the option for printing which can be adhered to the rear of the top for an additional fee. Make sure you check the product's options before you head to the checkout to avoid missing out on personalising your sale items!
For the budding football player we have a selection of training wear discounted in both adults and children's sizes. Training apparel is a great way to pledge allegiance to your number one club without having to don the official replica jersey. Most commonly these apparel items are lower key in styling compared to that of the kits which makes them ideal for casual wear, attending fixtures or to train in yourself – just like your idols.
Increase your soccer skills at home or at your local centre by purchasing a football adorned with your favourite team's emblem. Available in a collection of sizes, soccer balls are an excellent way to bring your club pride into your training regime. The most commonly used size is 5 which is the specifications of the ones used by the players and are recommended for older teens and adults.
Update your cold weather essentials with a beanie, scarf and pair of gloves which showcase your team pride. We also have a number of summer caps available which can be used in the warmer temperatures too. Therefore you can full stock yourself and your loved ones out in the must-have accessories for all seasons.
Within this special offers category you may also come across gym bags and backpacks which can be used to carry your essentials in style. Perfect for back to school or attending training sessions and the gym, these bags would make the ideal gift for any supporter.
You can also pick-up a flag sporting the club's crest or country flag to take your display of support to the next level. These are found within this reduction category and can be worn during fixtures or hung up in your room for a versatile showcase.
And finally, you can also find some Goalkeeper clothing and accessories for those who aspire to be the squad's number 1. Keep them fully protected and play in style by purchasing these items for the goalie in your life.
Why Purchase Previous Season's Football Kits?
Some football supporters pride themselves on keeping up with latest shirt launches to expand their collection. However, you do not need to have all of the latest gear to remain a true fan of your favourite team. A large amount of devoted supporters prefer to link historic achievement with their clothing choice for an extra special feeling. Therefore you will find that some fans don retro jerseys to commemorate a successful or memorable season rather than that of a new look. And within this category you are able to enjoy browsing through our range of historic jerseys and kits for teams across the world.
Another reason for purchasing an older kit over a new launch is purely down to the price. This is the case especially when ordering a strip for younger children. We often find that kids will swap and change their allegiance to whoever is performing well that season or could be influenced by their friend's top team. Plus children are always growing which means that they could not fit into a kit you bought them 6 months ago, so it is ultimately more cost effective to look for a historic design with a budget friendly price.
The main difference between new kit launches and previous season's apparel is that of minimal design changes. All squads stick to a core colour scheme for their home strip and update details with minimal effect. Therefore you could buy an older season's kit for a bargain rather than investing in the latest looks to only have a small difference in the appearance.
Buying Your Authentic Soccer Clearance Clothing
As this is the price reductions section of our webstore, you will find that all of the sportswear and merchandise stocked will not be replenished once it has all gone. Therefore we highly recommend that you complete your purchase with us today before it is too late. Within this category you can find an array of clubs and teams worldwide, so stock up on all of your soccer loves today and enjoy the small price tag without the fear of compromising on quality.
You can buy your cart full of goodies online using our secure payment system or give us a call and we can process the order and payment for you. We also offer UK and international delivery methods via postal services and couriers which aim to get your parcel to your door as fast as you need it.
Stay up to date with all of our sales and additions to our special offer categories by signing up to our newsletter today. It is completely free to do so and you can be receiving notifications straight to your inbox when we discount stock. You can also enjoy the benefits of acquiring unique coupon codes and exclusive pre-sale access plus, alerts when new kits are released.


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The federal gift tax applies to gifts of property or money while the donor is living. The federal estate tax, on the other hand, applies to property conveyed to others (with the exception of a spouse) after a person's death.
The gift tax applies to the donor. The recipient is under no obligation to pay the gift tax, although other taxes, such as income tax, may apply. The federal estate tax affects the estate of the deceased and can reduce the amount available to heirs.
In theory, any gift is taxable, but there are several notable exceptions. For example, gifts of tuition or medical expenses that you pay directly to a medical or educational institution for someone else are not considered taxable. Gifts to a spouse who is a U.S. citizen, gifts to a qualified charitable organization, and gifts to a political organization are also not subject to the gift tax.
You are generally not required to file a gift tax return unless the total gifts to a recipient exceed the annual gift tax exclusion for that calendar year. The Tax Cuts and Jobs Act, which was signed into law on December 22, 2017, increased the gift tax exclusion in 2018 to $15,000. For 2024, the gift tax exclusion is $18,000 (up from $17,000 for 2023). The exclusion amount is indexed annually for inflation. A separate exclusion is applied for each recipient. In addition, gifts from spouses are treated separately; so together, each spouse can gift an amount up to the annual exclusion amount to the same person. Spouses can also elect to split gifts so that all gifts made by either spouse during a year are treated as made one-half by each spouse. This enables both spouses' annual gift tax exclusion to be used. However, you must file a gift tax return to split gifts with your spouse.
Gift taxes are determined by calculating the tax on all gifts made during the tax year that exceed the annual exclusion amount, and then adding that amount to all the gift taxes from gifts above the exclusion limit from previous years. This number is then applied toward an individual's lifetime applicable exclusion amount. If the cumulative sum exceeds the lifetime exclusion, you may owe gift taxes.
The 2010 Tax Relief Act reunified the estate and gift tax basic exclusion amount at $5 million (indexed for inflation), and the American Taxpayer Relief Act of 2012 made the higher exemption amount permanent while increasing the estate and gift tax rate to 40% (up from 35% in 2012). The latest major piece of tax legislation is the Tax Cuts and Jobs Act, which was signed into law on December 22, 2017. The Tax Cuts and Jobs Act doubled the federal estate tax exclusion to $11.18 million in 2018 (indexed annually for inflation). The 2024 federal estate tax exclusion is $13.61 million (up from $12.92 million in 2023). In 2026, the exclusion is scheduled to revert to its pre-2018 level.
The information in this newsletter is not intended as tax, legal, investment, or retirement advice or recommendations, and it may not be relied on for the purpose of avoiding any federal tax penalties. You are encouraged to seek guidance from an independent tax or legal professional. 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. This material was written and prepared by Broadridge Advisor Solutions. © 2024 Broadridge Financial Solutions, Inc.


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Directors and officers liability insurance provides financial protection for the directors and officers of your company in the event they are sued in conjunction with the performance of their duties as they relate to the company. Think of directors and officers insurance as a management errors and omissions policy.
Directors and officers insurance is often confused with errors & omissions liability. The two are not synonymous; errors & omissions is concerned with performance failures and negligence with respect to your products and services, not the performance and duties of management. Generally, it is a good idea to carry both directors and officers liability insurance and errors and omissions liability insurance.
Hall Insurance Associates offers free, comparative quotes on Directors and Officers Liability Insurance from multiple insurance carriers so you can get the best possible rate.
Want to see how much we can save you? Just request a quote to find out.


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As of July 2024, the average storage system cost in Bridgewater, MA is $1587/kWh. Given a storage system size of 13 kWh, an average storage installation in Bridgewater, MA ranges in cost from $17,535 to $23,723, with the average gross price for storage in Bridgewater, MA coming in at $20,629. After accounting for the 30% federal investment tax credit (ITC) and other state and local storage incentives, the net price you'll pay for solar can fall by thousands of dollars.
Importantly, these costs are typical for shoppers comparing storage quotes on the EnergySage Marketplace. When you compare quotes for solar panels and batteries on EnergySage's competitive marketplace, you can expect to see prices up to 20% lower than working with a single company.
System Size | System Cost | System Cost (after ITC) |
10 kWh | $15,868 | $11,108 |
13 kWh | $20,629 | $14,440 |
20 kWh | $31,736 | $22,215 |
26 kWh | $41,257 | $28,880 |
$26,098 - $75,357
There are several variables that impact the price you pay for a solar + storage system: the quality of the equipment you install, the type of inverters you choose, and the storage capacity and chemistry of your battery. This is an average price range for solar + storage installations in your area, and the specifics of your project will change the final price you pay.
Note: Showing cost data for Plymouth County, MA.
Arlington, MA
Woburn, MA
Charlton, MA
Somerville, MA
Woburn, MA
Hatfield, MA
Boston, MA
Worcester, MA
Get answers to some of the most common questions about going solar
Check out the latest smart home gadgets and energy-saving devices
Evaluate solar panel quality, choose solar panels for your home, and find the right installer


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Shooting Accuracy
Shooting accurately is not only the key to successful hunting, but it's also a safety factor. Some incidents, often deadly ones, have occurred when stray bullets have hit people out of the shooter's sight. Be sure you have a proper backstop before you shoot.
Accuracy is also essential for achieving a clean kill. No real sportsman wants to wound game and cause needless suffering. You must learn how to hit the vital organs of the game you hunt. Knowing your game, equipment, and skill level will tell you when you're in position to make a clean kill.


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I Survined The Corona Virus SVG, Corona Virus SVG, Bat SVG, Nurse 2020 SVG, Doctor SVG, Covid 19 SVG, Medicine Svg, Surgeon Svg, Medic Svg, Medical Svg, Scrubs Svg, Stethoscope – Wall Art Decor, Instant Digital Download, T-shirt design, Cut files, Print Files, Vector Cut File, Cut File For Silhouette, Screen Printing, T-Shirts, Sublimation and Sports Apparel.
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■ Supporting for analog designers by model
Model On! Search is a website that provides SPICE models to analog circuit designers. We provide models for LTspice, PSpice, ADS etc. (future support simulator will be expanded) developed with advanced modeling technology of MoDeCH to engineers who develop electrical and electronic equipment, and contribute to reduction of design process man-hours.
■ Download free model
We have over 84,000 SPICE models of discrete components and ICs from worldwide device manufacturers. You can download the high-performance free model developed by MoDeCH, and you can download the free model released by the device manufacturer.
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LQP02HQ1N6B02 | Murata Manufacturing Co., Ltd. | Film inductor | LTspice | Vendor
Description of item
Device Type | Film inductor |
Part Number | LQP02HQ1N6B02 |
Maker Name | Murata Manufacturing Co., Ltd. |
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The examples of detailed model explanation
The IC model is the most difficult to obtain when simulating a circuit that is mounted on a board. We provided the IC models created from data sheet in Model On! Search site. Click the icons below to see the model contents of GateDriver IC, DC-DC converter IC, and Power Management IC, respectively.


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Hiatal Hernia
When a part of the body pushes into another area where it is not intended, this is known as a hernia. A hiatal hernia is a hernia that develops when the stomach moves above the diaphragm.
The hiatus is an opening in the diaphragm, or the dome-shaped muscle that separates the chest cavity from your abdominal cavity. Normally, your esophagus passes into your stomach through the hiatus. Hiatal hernias occur when the muscle tissue surrounding the hiatus becomes weak and the upper portion of your stomach bulges up through your diaphragm into the chest cavity.
There are two types of hiatal hernias:
- Sliding hiatal hernia—This is the most common type of hernia. The stomach and the part of the esophagus that joins the stomach slide up into the chest through the hiatus.
- Paraesophageal hernia—This hiatal hernia is not as common but is more dangerous. The stomach and esophagus remain in their normal position, but part of the stomach moves up through the hiatus, bringing it next to the esophagus. The concern is that the stomach can be "strangled" or have its blood supply cut off.
Symptoms of Hiatal Hernia
If a hiatal hernia is small, there may be no symptoms at all. Larger hiatal hernias can cause heartburn, difficulty swallowing and belching because the hernia may allow food and gastric acid to back up into the esophagus. Medications can sometimes alleviate the symptoms.
What Causes a Hiatal Hernia
The cause of hiatal hernias is not known but they may be caused by:
- Increased pressure on the abdomen from obesity, pregnancy, coughing or straining from a bowel movement may contribute to the development of a hiatal hernia.
- Large hiatus—Some individuals may be born with a larger hiatal opening than others and may be susceptible to developing a hiatal hernia.
- Injury to the area
Risk Factors
People who are overweight or women who are pregnant may be at increased risk for a hiatal hernia. Age also seems to play a role in the development of hiatal hernias, and people over the age of 50 are more likely to develop them.
Tests to Diagnose
Hiatal hernias are often diagnosed with:
- X-ray of the upper digestive tract—this type of x-ray is called a barium X-ray. You drink a chalky liquid that contains barium, which coats the digestive tract and provides a clear outline of your esophagus, stomach and upper part of the small intestine.
- Endoscopy—your doctor will pass a thin, flexible tube with a light and video camera down into your esophagus and stomach to evaluate any inflammation.
Treatment Options
Many people do not experience any symptoms of a hiatal hernia so no treatment is required.
If you experience heartburn or reflux, your doctor may suggest medications such as:
- Antacids—these medications neutralize stomach acid. Some examples of antacids are Maalox, Mylanta, Rolaids, Gelusil and Tums.
- Medications to reduce acid production
- H2 receptor blockers — cimetidine (Tagamet HB), famotidine (Pepcid AC), nizatidine (Axid AR) and ranitidine (Zantac 75). These are over-the-counter, but your doctor may prescribe higher doses stronger.
- Proton pump inhibitors (PPIs) — lansaoprazole (Prevacid 24 HR), omeprazole (Prilosec OTC) and esomeprazole (Nexium), which was recently made available over-the-counter. PPIs block acid production and help the ulcers to heal. These are over-the-counter medications, but your doctor may choose to prescribe higher doses.
Making some small lifestyle changes can also help control the symptoms of acid reflux caused by hiatal hernia. Try some of these modifications:
- Rather than eating large meals, eat smaller meals several times a day
- Avoid heartburn trigger foods like spicy foods, citrus fruits, tomato-based foods, fatty foods, chocolate and onions
- Avoid eating within two hours of bed time
- Commit to losing some weight if you are overweight
- Avoid smoking and alcohol
- Elevate the head of your bed by at least six inches
In rare cases, surgery may be required as treatment for serious hiatal hernias. Surgery is usually done only in emergency situations or for individuals who are not experiencing relief from heartburn and reflux.
How the surgery is performed depends on the location and shape of the hernia. The procedure may involve:
- Pulling the stomach down further into the abdominal cavity and making the opening in the diaphragm smaller
- Removing the hernia sac
- Reconstructing a weak esophageal sphincter.
The surgery may be performed by an incision in the chest or an incision in the abdomen.
Laparoscopic surgery is becoming more common because it is less invasive. Small incisions are made in the abdomen, and the doctor inserts the laparoscope to view images of the internal organs on a monitor. Guided by the laparoscope, the doctor performs the surgery through a 5-10mm opening. The advantages include smaller incisions, reduced risk of infection, less pain, little scarring and more rapid recovery.
Most patients are able to walk the day after surgery. There are usually no food restrictions and normal activities can be resumed within a week. Complete recovery takes place within 2 to 3 weeks, but no heavy lifting should be done for at least 90 days after surgery. Although results are extremely successful, there are no guarantees about their permanence and some hiatal hernias return.


text: October 13, 2018 Saturday's Smile / Saturday's Smile / By Randy Cantrell / October 13, 2018 How Can You Help The Podcast? Subscribe at iTunes | Stitcher Leave us a review at iTunes Pick your favorite way to support us financially Join the conversation at our Facebook group Tell your friends. Promote the shows on social media.


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From Nature's Path: Your Home Developments brings a collection of Urban Towns to Toronto's West Rouge Neighbourhood. This new community is truly exciting news to anyone who knows the exclusive West Rouge area. It's an absolutely stunning location, bordered by a forest and Colonel Danforth Park. With a planned forest trail leading down to Highland Creek it's the perfect home for active people. With hiking, biking, fishing and kayaking as some of the wonderful activities that are commonly found here, your weekends will be packed with plenty of Lake Ontario views, sunshine and exercise! In addition, these elegant towns have the added benefit of close proximity to GO Transit, TTC and Highway 401 for quick commuting. And with planned enhancements, this community promises to be one of the greenest, healthiest places to live in T.O.!
All stone and brick exteriors, designed to harmonize with the surrounding neighbourhood. -Private entrances: walk out your own front door to landscaped grounds and Col. Danforth Park beyond. -Your own BBQ space, outdoor fitness zones, nearby bicycle path. -Experience unmatched greenery and fresh air, a short walk through the winding paths of Highland Creek to Lake Ontario. -Explore the beauty of the newly-announced Rouge Valley National Park, Canada's first and largest urban National Park.


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Parents of active kids know just how much wear and tear their little ones can dish out inside the home. The floors will be played upon, spilled on, chased on and will need to resist scratches and anything from markers and nail polish to sodas and messy food. With its durability, attractive visuals, budget-friendly price points and ease of maintenance, certain brands of laminate flooring make a great choice for families with children.
It's also worth saying that laminate flooring is extremely easy to install and is a good fit for most rooms in the home. Here's our take on the best laminate attributes for families with kiddos:
Texture & Color of Laminate
Wood-look laminate visuals are more realistic than ever, and in addition to adding major style, they work to keep floors looking fantastic- even with playful kids living on them. In particular, oak and hickory wood looks with bold graining will help hide scratches and dents. Today's laminates are effectively produced with distressing and hand-scraped surfaces that are not only attractive but ideal for blending in any marks left behind. Hardwood visuals with knots and color variations will go a long way in keeping your laminate floors looking newer for longer.
Installation doesn't get much easier than laminate flooring, which is ideal for a home with kids. Since laminate can be installed over many subfloors and is ready for use immediately following, your home and furniture are not displaced for days or even weeks on end. Look for laminate planks that have click-and-lock technology such as UniClic Technology for flawless, adhesive-free installation. And if your kids ever damage a portion of the floor to where it can't be repaired, you only have to remove the damaged planks and replace them as opposed to an entire floor. Always have extra laminate planks from your installation saved for that very reason!
Mohawk's RevWood Plus laminated wood flooring offers homeowners the ultimate solution, giving you all the beauty of gorgeous hardwood with the performance of a laminate. A protective wear layer provides maximum scratch protection while tight, waterproof joints and top coats allow for wet mopping and protect against everyday spills. RevWood Plus also comes with All Pet Plus protection, covering all pets, all accidents, all the time plus scratch protection. It's the perfect option for active households.
It's safe to say that a home with children is ever-changing and evolving as well as exciting and tons of fun. Choose surfaces for the home that can roll with the punches and adapt to the chaos that comes with kids. Laminate floors are not only a viable solution but a valuable solution across the board!


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Tips for Coughing
In this video Szenan shares a tapping technique to help with coughing.
If you have any health issues that require attention, Centre of Balance is open from Tuesday to Saturday. We have clinics in Hamilton and Auckland and we can do online consultations for international patients. Call 07 846 7956 to book an appointment or email us at firstname.lastname@example.com.
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Use of this video is at your sole risk.
From Szenan Phua
Centre of Balance Acupuncture Clinic Hamilton/Auckland


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Recent Acquisitions
A collection evolves through time, growing in ways that reflect a variety of imperatives. At the MHCAM, the curators search for acquisitions in a variety of fields with the goal of building on the strengths of the current holdings and bolstering areas that offer great value for teaching. Since its founding, the MHCAM has reflected world cultures throughout time and this continues to be the overall vision for the Museum's collecting efforts.
Laura Shea - VIEW OBJECT DETAILS


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Client Support Services
We are here to provide you with the highest level of customer service to ensure your needs are handled correctly and quickly. Our online support center and our customer service representatives are here to help you through any changes you may need in your policy.
If it is after business hours, please call the company on your policy or visit our Payment & Claim Center. Your policy will include a 24-hour claim reporting number and these numbers are also listed on our Payment & Claim Center page. Prior to calling, please have your policy number available for the claims adjuster. You can also call us at 352-612-4154 to report a claim.
Please keep in mind that coverage cannot be bound by email, voice, or fax. Coverage will only be bound with written notification from our office. We are here to help you if you happen to experience a loss.
Below are forms that we have provided to save you time when submitting any customer service request.


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Purple Mattress Review
Purple's unique grid shaped comfort layer provides a responsive sleeping experience without overheating. It's ideal for back and side sleepers of all body weights.
Like other bed-in-a-box brands, Purple ships its mattress compressed in a cylinder case. It takes a few hours for the mattress to fully decompress.
Responsive Support
Purple's key differentiator is its patented Hyper-Elastic Polymer Purple Grid that covers the top layer of their mattresses. This gel-like material is temperature-regulating, breathable, and has a soft, squishy feel. It's also molded into a comfort grid design, which boosts airflow and helps the mattress breathe.
This layer is complemented by a 3.5" transition layer of 1.8 lb density foam to provide additional pressure relief and support. Finally, the base layer is made of 4" of 2 lb density poly foam to add durability and structure to the mattress.
All of the materials used by Purple are CertiPUR-US certified and free from harmful chemicals. Most of their foams are also CleanAir GOLD rated, which is another way they promote healthy sleep. Like most beds with foam, Purple has a bit of a new mattress smell that dissipates within a day or two, especially in a well-ventilated room.
Motion Isolation
The Purple Mattress scored 7.5/10 in our motion isolation test. This means that it limits the transference of movement between sleepers. This is a great score for couples who share a bed.
The top layer of the Purple Mattress is a patented hyper-elastic polymer grid called Smart Comfort Grid. This unique material buckles under heavier areas to offer support and create a floating sensation that many sleepers love.
Next comes a 3.5-inch transition layer of soft, responsive foam that helps prevent sinkage. Then there's a 4-inch base layer of medium-firm, high-density polyfoam that supports the rest of the mattress.
All of the materials in the Purple Mattress are CertiPUR-US certified, meaning they meet standards for low emissions and chemicals. Like most mattresses, the Purple Mattress does emit an initial "new mattress" odor, but this will dissipate within a few hours when opened in a well-ventilated room.
Comfort Levels
Purple Mattress is a great choice for most sleepers. The top layer is made of patented hyper elastic polymer, which provides excellent pressure relief. There is also a transition layer of 3.5 inches of fast-responding poly foam that keeps the top layer from sinking too much.
The base layer of 4 inches of high-density poly foam provides solid support. If you're heavier than average, however, you might find the Purple mattress a little too soft for your liking. The same goes for stomach sleepers. They need a firmer mattress to avoid painful pressure points in their lower back and neck.
Motion isolation is also very good on this mattress. Even when we move around a lot as a couple, the other person barely feels it. This is especially beneficial for couples with differing sleeping habits. Purple mattresses regulate temperature well. The GelFlex Grid and breathable cover allow for airflow so you shouldn't have too much heat retention.
The Right to Rent
Purple offers a 10-year warranty on their mattresses. The warranty is separate from the sleep trial and return policy. The company requires a 21-night break in period to allow your body to adjust to the mattress. After this, returns are fair game.
The warranty only covers structural and construction defects, as well as indentations that are one inch or more deep. It excludes localized changes in firmness, wear and tear, and any changes in comfort preference that occur over time. It also doesn't cover any damage caused by misuse or neglect.
Purple mattresses ship free in a box and are easy to set up. There may be a slight off-gassing smell right after you remove the plastic wrap, but this should dissipate within a few hours in a well-ventilated room. It is heavy and will take some strength to lift it. You'll need to have a suitable bed frame or foundation for it.


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Historical children's books
The collection of children's and young adults books of the Universitätsbibliothek Braunschweig has been build up after the Second World War at the former Kant-Hochschule (since 1947 Pädagogische Hochschule) in Brunswick. The most important part of the collection, which has been outsourced from Berlin to Brunswick during the war, was donated by the Westphalian collector Karl Hobrecker and his wife Margarete. With the unification of the libraries of the Technische Uiversität and the Pädagogische Hochschule in 1971 the collection passed into ownership of the Universitätsbibliothek Braunschweig. By donation (i.a. Margret and Rolf Rettich and Barbara Bartos-Höppner) the collection now contains more than 28,000 volumes.


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Does Finerock use natural or man-made diamonds?
We are proud to use only natural diamonds that are ehtically sourced & mined around the world.
What are your shipping charges?
We provide complimentary shipping across the US continent.
Can I return my order?
Absolutely! However, we are sure that you will fall in love with our craftsmanship but if in case you're not happy with any thing then we are happy to offer a 30 day no question asked Return Policy. Kindly read more here.
I'm a bit confused. I need more information on this style.
Feel free to reach out to us via the chat option on your screen. You can even email us on firstname.lastname@example.com or drop us your query on our Contact Page.
Fast shipping
FineRock takes 10-14 days to handcraft & ship your order. We only work with reputable logistics providers like FEDX, DHL, UPS & the like.
Currently we are shipping only locally i.e United States.
In case you have any queries then do reach out to us on email@example.com
Order tracking
Once an order is shipped, we will update you with the shipping details like the tracking number & the courier partner name.
This will enable an ease in tracking your order, in case you find any difficulty tracking then do reach out to us on firstname.lastname@example.com
Get in touch
We understand that sometimes you may queries that may not be answere on our product detail section.
You can always reach to us via the chat option on the bottom right of the website and we will get back to you with appropriate answers or you can also email us on email@example.com
The Strive for Excellence
Unique Craftsmanship
We aim at delivering the most extraordinary pieces of diamond jewelry that spell out elegance and artistry that turn any and every occasion into a special one. With a focus on curating the most superlative designs, our craftsmen who have skills carved in the lines of their palms, breathe life into distinct cuts, shapes, and sizes that outgrow the boundaries of the jewelry evolution. Special attention to minute details ensures that every piece we produce is synonymous with perfection, glamor, and You.
Wide Range For All
A Diamond for Everyone
At Finerock, we wish to expand our horizons and turn every individual's dream into a reality by offering jewelry that radiates brilliance. Home to a wide variety of unique designs, we have something for everyone and we're constantly innovating. From daywear to engagement to wedding rings and more, Finerock houses more than 5000 intricately designed patterns catering to the needs of people from all walks of life. Each of our products is IGI certified which is proof of our fine quality and excellence. We give you the best of the diamonds carved in the most intricate designs because ' Your Diamond matters'!
Feel free to get in touch with us & we will be happy to answer all your queries!
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Microsoft DirectX is a group of technologies designed to make Windows-based computers an ideal platform for running and displaying applications rich in multimedia elements such as full-color graphics, video, 3D animation, and rich audio. DirectX includes security and performance updates, along with many new features across all technologies, which can be accessed by applications using the DirectX APIs.
The latest version of the Microsoft Windows Gaming API delivers Microsoft's powerful new High-Level Shader Language (HLSL) and features its most-advanced suite of design tools for the development of rich multimedia elements such as full-spectrum color graphics, video, 3-D animation and enhanced audio capabilities.
DirectX 9.0 introduces significant improvements across its suite of APIs. DirectSound offers new audio capabilities, DirectShow accelerates video rendering hardware, and Direct3D enhances low-level graphics programmability with new programmable vertex and pixel shader 2.0 models.


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The model is talking about booking her latest gig, modeling WordPress underwear in the brand latest Perfectly Fit campaign, which was shot by Lachian Bailey. It was such a surreal moment cried she admitted.
The main thing that you have to remember on this journey is just be nice to everyone and always smile.
It's kind of confusing because I'm a bigger girl, Dalbesio says. I'm not the biggest girl on the market but I'm definitely bigger than all the girls [Calvin Klein] has ever worked with, so that is really intimidating. She wasn't sure, she said of the shoot, what was expected from her in terms of her size or shape.
Refreshingly, what was expected of her was the same thing that was expected of Lara Stone: to take a beautiful picture.
You must learn one thing. The world was made to be free in. Give up all the other worlds Except the one in which you belong.
So simple, yet so essential, the white shirt is the foundation of any wardrobe. It's also the most multi-functional item, taking you from work to play with just the quick unfastening of a couple of buttons. It matter what style fitted boyfriend etc or even what fabric from silk to heavy cotton go with whatever suits your personal style best.
Calvin Klein known for launching the careers of such svelte models as Brooke Shields and Kate Moss to cast a model who deviates from the size standard and make a fuss about it to Dalbesio who spent years.
- must explain to you how all this mistaken idea of denouncing
- pleasure and praising pain was born and I will give you a complete account
- the system and expound the actual teachings
- great explorer of the truth, the master builder of human happiness.
Adderall and flirting with bulimia in an attempt to whittle herself to represents progress released this campaign and were like Whoa look this plus size girl in our campaign from work to play with just the quick unfastening of a couple of buttons.
Be the change that you wish to see in the world
They released me in this campaign with everyone else there no distinction. It's not a separate section for plus size girls she says.
There was a time in the industry not too long ago, when it seemed that the high fashion world was using plus size models as a headline-grabbing gimmick see the groundbreaking Italian Vogue cover featuring Tara Lynn, Candice Huffine, and Robyn Lawley in June 2016.
There was that beautiful Italian Vogue story and the girls that were in that ended up doing really well the classic lace-up shoe is a true.
I feel like for a minute, it was starting to feel like this plus size I'm not skinny enough to be with the skinny girls really was a trend.
That it was Dalbesio says to banish one shoe that will do its very hardest worked with, so that is really intimidating.
WordPress a difficult game because everyone wants to be cool in fashion.
Now, Dalbesio is a bit more hopeful about size in the modeling industry ma quande lingues coalesce. In the middle Occidental in fact she says not skinny enough.
To find my place. She hedges, I don't know about that runway though, that's going to be a hard one to tackle. Everyone realizes why a new common language would be desirable: one could refuse to pay expensive translators.
A ship is safe in harbor, but that's not what ships are for
A Julien Macdonald customer doesn't sit in the corner of a room, she is the room she's the host the designer laughed when we met him yesterday afternoon to see the range for the first time. My pieces aren't shy. It is full-on cocktail red carpet glamour.
You don't necessarily wear them to the supermarket on a Saturday morning with the kids, but with my jewellery they probably will.
Cue a collection of high-wattage necklaces, adorned with nugget and crystals wild-cat cocktail rings, abstract drop earrings, and spectacular statement chokers inspired by the flora and fauna of safari.
The most beautiful people we have known are those:
- explain to you how all this mistaken idea of denouncing
- pleasure and praising pain was born
- the system and expound the actual teachings
- great explorer of the truth
To take a trivial example, which of us ever undertakes laborious physical exercise, except to obtain some advantage from it? But who has any right to find fault with a man who chooses to enjoy a pleasure that has no annoying consequences, or one who avoids a pain that produces no resultant pleasure?
On the other hand, we denounce with righteous indignation and dislike men who are so beguiled and demoralized by the charms of pleasure of the moment, so blinded by desire, that they cannot foresee.


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Theophilus (Pashkovsky) of San Francisco
His Eminence the Most Reverend Metropolitan Theophilus (Pashkovsky) of San Francisco succeeded Metr. Platon upon his death in 1934 as leader of the North American diocese of the Church of Russia and guided it through the continued turmoil resulting from the Bolshevik revolution and of World War II. He oversaw the restart of theological education in the diocese that had ended with the closing, in 1924, of the seminary at Tenafly, New Jersey.
Theodore Nicholaevich Pashkovsky was born in the province of Kiev on February 6, 1874. He was born into a priestly family. He attended the Kiev Theological Seminary Preparatory School where he was noted as a disciplined and hard working student. The curing of a bone infection he developed while still a young student was to guide him in his future career. After doctors believed that the infection was not curable, prayers for Theodore by the already famous John of Kronstadt, when he visited the school, resulted in a complete healing. In gratitude, Theodore vowed to become a novice at the Kiev Lavra. This he fulfilled in 1894. But, events would change this choice.
When Bishop Nicholas of the North American diocese visited the Lavra to recruit workers for his mission, Theodore was invited to America. He was assigned as the secretary of the mission administration after arriving in San Francisco in late 1894. Soon after he met and married Ella Dabovich from the Serbian community. She was the niece of Fr. Sebastian Dabovich. Then, on December 4, 1897, he was ordained a priest following his earlier ordination as deacon. On June 20, 1900, his wife delivered him a son, Boris, who would be remembered during World War II as Colonel Boris Pash, the leader of the Alsos Mission in Europe under the Manhattan Project and as the Foreign Liaison Officer under General Douglas MacArthur during negotiations on the future of the Japanese Orthodox Church in 1945-47.
When then-Archbishop Tikhon returned to Russia in 1906, Fr. Theodore accompanied him with his family and worked in the administration of the Warsaw-Vilna Diocese. During World War I, Fr. Theodore worked in the Famine Relief Program of the Young Men's Christian Association on the Volga River. During these years in Russia his wife died [1917].
As the chaos of the Bolshevik regime settled over the Church, he met often with and was advised and instructed by Patriarch Tikhon on the future of the North American diocese. During these meetings Patr. Tikhon also expressed the desire that Fr. Theodore become a bishop. Fr. Theodore returned to the United States in 1922 and was soon tonsured a monk with the name of Theophilius. Then, under direction of the Holy Synod Hieromonk Theophilius was consecrated on December 3, 1922, as Bishop of Chicago.
Bp. Theophilius remained in Chicago until he was transferred in 1931, to become Bishop of San Francisco. After Metr. Platon's death in 1934, Bp. Theophilius was elected jointly by the council of assembled bishops and the full Council as the new metropolitan by the Fifth All-American Sobor that convened in Cleveland, Ohio, on November 20, 1934.
Under Metr. Theophilius American Church continued to journey into a state of stability. Episcopal relationships improved as the threat of the Living Church subsided, although new challenges arose. Attention was given to improving church education programs, including re-establishing a seminary. A metropolitan cathedral, the Holy Virgin Protection Cathedral, in New York City, was acquired. Yet, a residue of the chaos and episcopal problems of the 1920s were to remain through World War II and through to Metr. Theophilius' death on June 27, 1950.
Continued stability came to the Church in North America as the 1930s unfolded. Relationships with other elements of the Russian church, including the Patriarchate of Moscow were still volatile. Metr. Theophilius provided leadership through the many twists and turns during the years he was metropolitan. He participated in a consultation convened by Patriarch Varnava of Serbia in 1936 of representatives of Russian dioceses and exiles not administered by the Patriarchate of Moscow. The agreements entered into by Metr. Theophilius at this consultation were confirmed at the All-American Sobor (Council) of 1937 including stressing again that the autonomy of the Church in America was not impaired in any way by these agreements. As the Soviet regime relaxed control over the Russian patriarchate during World War II, a reproachment was initiated that soon foundered over the political implications of the demands by the patriarchate. With the backing of the Seventh All-American Sobor of 1946, the American Church under Metr. Theophilius affirmed that the "present autonomous status and the right to self-government" was to be retained.
The political "battles" did not deter Metr. Theophilius from initiating efforts to improve the life of the American Church. Among his leadership initiatives was that of improving education at the local level, especially church schools. Also a major program was developed under Metr. Theophilius to re-establish an institution for training of clergy. Under the program, as approved by the All-American Sobor of 1937, a plan was formed for establishment of two institutions, one, St. Vladimir's Seminary that would provide Orthodox priests and workers an education based upon principles of a liberal arts college education as the foundation of their theological training, and the second, St. Tikhon's Pastoral School that would provide pastoral training. By this move the Church began its exit from the educational desert that began with the closing of the St. Platon's Seminary at Tenefly in 1924.
Theophilus (Pashkovsky) of San Francisco | ||
Preceded by: none |
Archbishop of Chicago 1922-1931 |
Succeeded by: Paul (Gavrilov) |
Preceded by: Alexis (Panteleev) |
Archbishop of San Francisco 1931-1950 |
Succeeded by: John (Shahovskoy) |
Preceded by: Platon (Rozhdestvensky) |
Primate of the Russian Metropolia 1934-1950 |
Succeeded by: Leonty (Turkevich) |
Constance J. Tarasar, Orthodox America 1794-1976 Development of the Orthodox Church in America Syosett, New York, The Orthodox Church in America, 1975
Categories > People > Clergy > Bishops
Categories > People > Clergy > Bishops > Bishops by century > 20th-century bishops
Categories > People > Clergy > Bishops > Bishops by city > Bishops of Chicago
Categories > People > Clergy > Bishops > Bishops by city > Bishops of San Francisco
Categories > People > Clergy > Bishops > Metropolitans of the OCA


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Showing Collections: 1 - 1 of 1
Women's Resource Center records
Record Group
Identifier: UA-8.2.2
Scope and Contents
This collection contains flyers, reports, and assorted guides from the Women's Program/Women's Resource Center at Michigan State University. The flyers advertise workshops and events celebrating women's achievements, women's history week, breast cancer awareness week, and Martin Luther King, Jr. Day. Other events focus on issues such as LGBT and racial concerns. There are reports outlining the minority presence at different campuses across the country, and list the minority organizations as...
1972 - 2016