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Flint water crisis troubling
The Flint, Michigan water crisis raises many questions. First, how did the water supply become contaminated with lead.
We elect people to office to be our shepherds, to watch out for our well being. We have literally placed our lives in their hands. We look to our elected officials to make sure the air we breathe, the water we drink, and the food we eat are safe for us. Lead in drinking water is a real concern, as lead poisoning is dangerous to our health. Anyone who consumes drinking water containing lead is exposed to potential lead poisoning. The question of Flint's water being contaminated by Legionnaire's Disease was raised back in 1978.
The Federal government banned the use of lead based paint and on toys, because of the potential health risk. Is it possible for your air and water to contain lead? The answer is yes, it is possible. The only way to know for sure how pure your air and water are, is to have the Environmental Protection Agency (EPA) test it. Flint's water crisis has put fear into the minds of people across this country. Planting the seed of doubt, wondering if their water is safe to drink. I can only imagine the agony and fear the citizens of Flint have right now, knowing is is possible that their loved ones may be lead poisoned. The question comes to mind, how much trust should we place in our elected officials? The Bible says, it is better to trust in the Lord than to put confidence in Man, Psalm 118:8. The only true protection we have from the unknown is Jesus Christ.
We should pray over our water we drink, the air we breathe, and the food we eat, because we can't see what is in it. The citizens of Flint were sure their leaders were watching out for their well being. But when they found out that was not the case, they asked them to give up their office for being incompetent. Oftentimes we ask questions too late, when we should be asking them beforehand. How many times have you asked your city government about the EPA testing your water? I am proud to know the city of Osceola does indeed monitor the drinking water we consume. The city publishes a report required by the Arkansas Department of Environmental Quality each year. The report appeared in the June 2015 edition of the Osceola Times. A similar report will be published in June of this year.
There are some events which you cannot control, but there are ones you can. I believe proper testing of the water supply is a very controllable situation and one which avoids putting citizens in the position the leaders of the city of Flint have placed their citizens in.
-- Elder Albert Veasley


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Have you ever heard the term that judging others means you are judging yourself? Well whether you have or not, it's actually quite true. When you find yourself judging someone else for anything at all, you best stop and take a good look at yourself and ask, what is it in me that is judging this other person? What is it that I am judging in myself that I am taking out on this other person? You might be surprised at what realizations come about if you are willing and able to be truly honest with yourself. Really it is best to stop judging all together if you can. It is something I have learned to do, and still have to practice and work on daily, but it has certainly made a positive difference
All things are energy, all living things are effected by energy, words are energy, and thoughts are energy. Negative words and thoughts carry a negative energy. where positive words and thoughts carry positive energy. Negative words and thoughts can be detrimental to the body, having effects of depression, malaise, fear, illness, and disease. Positive words and thoughts have healing effects like happiness, joy, overcoming illness and recovering from disease. But how does this relate to our food... Food is also energy, food is also susceptible to the effects of the energy that is around it, therefore what you say about your food, or even around your food while cooking it or before eating it c

subset: commoncrawl


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London Daily
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Saturday, Dec 05, 2020
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American Airlines' new plane disinfectant works for a full week, but doesn't stop the main way COVID-19 spreads
The Environmental Protection Agency issued an emergency authorization for American Airlines to use a new anti-microbial product to protect against COVID-19 on aircraft surfaces. The new product is effective for up to seven days, making it the longest-lasting surface protection approved by the EPA. While 'SurfaceWise2' protects against surface transmission, the virus is thought to spread mainly through close contact directly between individuals.
American Airlines just added a new weapon to its arsenal for the ongoing fight against the pandemic: a disinfectant that kills COVID-19 on surfaces for a full week after it's applied.
The US Environmental Protection Agency announced on Monday that it had issued an emergency authorization to the state of Texas, allowing the state to clear American Airlines (which is headquartered in Fort Worth) to use the new disinfectant.
The product, known as SurfaceWise2, can kill viruses and bacteria for up to seven days after being applied, EPA Administrator Andrew Wheeler said during a press conference on Monday. Allied BioScience, which manufactures the stuff, is pushing for its permanent approval, Wheeler said.
American Airlines plans to use SurfaceWise 2 for additional protection on its planes, part of an effort to increase consumer confidence and boost demand for air travel, said David Seymour, American Airlines' chief operating officer. Seymour said that the product would be applied to planes via an electrostatic spraying process, similar to what most US airlines are currently using to disinfect planes, as aircraft cycle through the airline's Dallas-Fort Worth hub. The disinfectant's use won't replace regular cleaning.
Although COVID-19 is thought to be able to spread from surface contact, Wheeler admitted that SurfaceWise 2 would not protect against the main way the virus is believed to be transmitted: respiratory droplets and aerosols. "The virus is thought to spread mainly through close contact between individuals," he said.
The emergency authorization was granted only to Texas because no other states applied for it, Wheeler said. Texas-based Total Orthopedics Sports & Spine will also be cleared to use the disinfectant.
"We assume with today's announcement that other states are going to start looking to see if they could apply," Wheeler said. "We can't just give a blanket exemption for another use of the product. We would have to check to see, for example, on the impact on ... different surfaces."
Wheeler said that SurfaceWise 2 was the only product approved by the EPA to last as long as a week.
US airlines have added new cleaning and disinfection procedures as the coronavirus pandemic has shattered demand for air travel. Airlines have previously suggested that the single applications of the disinfectant they currently use could inactivate COVID-19 virus for days, although most airlines carry out the spraying, or fogging, at least daily.
Southwest Airlines, for instance, said that it applies a disinfectant followed by an anti-microbial material every 30 days, which the manufacturer says remains effective for up to three months. The airline also uses a disinfectant nightly and between flights. A spokesperson for the airline said that the technique is certified by the EPA and by Boeing.
"Southwest is confident in our current approach to cleaning but will always monitor the marketplace for approved and emerging innovations that support the well-being and comfort of our Employees and Customers," Southwest said in a statement.
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You would be surprised at the number of married couples around Israel who have met on Tinder.
Selena gomez and david dating 2 way adult cam shows
"With those low corners, you can't even tell [the undercut] is there," he explains."It leaves her with a lot more versatility in how to wear her hair; she can wear it down, she can do a ponytail.The star, who sported just a touch of makeup, had her cream Coach handbag slung over one shoulder.
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The duo have been seen catching up on numerous occasions together, including enjoying a vegan breakfast together on Sunday.
She was spotted arriving at his rented mansion hours after their meal together.
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As we reported, Selena Gomez planned a big Mexico getaway for herself and her closest girlfriends over the weekend — and it sounds like Justin Bieber made it in time for a midnight kiss!


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'Preparing For Death': Arun Shourie's latest is guide to dying peacefully
'Preparing For Death': Arun Shourie's latest is guide to dying peacefully
A new book by writer Arun Shourie takes a cue from major religions, philosophy, and spiritual train of thought to help people face their end with equanimity
The one certainty in life, the one appointment which everyone will face, is the one for which we do the least to prepare — death. A new book by writer Arun Shourie takes a cue from major religions, philosophy, and spiritual train of thought to help people face their end with equanimity.
The book, aptly titled Preparing For Death, is studded with insights, novel interpretations, practical suggestions and ways to attain "peaceful dissolution of our minds" at the moment of dying. It will hit the stands this month, announced publishing house Penguin Random House India.
"Death is a perennially current subject! And given the current circumstances — a million having died from Covid-19 in just ten months — it is currently a very current subject. There are facts in the book which most of us would not know about. There are some interpretations which are new: for instance, like some others I feel that 'The Tibetan Book of the Dead', is actually for us who are living," Shourie told PTI.
Shourie, 78, who has worn multiple hats — editor, economist, politician and author — with equal ease is well-known for his intellectual prowess on a wide range of issues.
After studying spiritual traditions for three-four decades now, his latest book is a continuation of some of his earlier works — especially of Does He Know A Mother's Heart: How Suffering Refutes Religion and Two Saints: Speculations Around and About Ramakrishna Paramahamsa and Ramana Maharishi.
For the book, he picks incidents from the final days of the Buddha, Ramakrishna Paramahamsa, Ramana Maharshi, Mahatma Gandhi and Vinoba Bhave, along with teachings from religious texts and great meditation masters. He also lays down what one must do "if rituals, pilgrimages and mantras are to help us".
"Every chapter, every instance contains practical lessons. I have also summarised some of the teachings on meditation which I have found useful, which, in fact, helped me when I was in ICU a few months ago," he added.
Shourie was hospitalised on December 1, last year after he suffered a head injury while out on a walk near his home in Lavasa, Maharashtra.
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dissipation of soil-applied sugarcane herbicides in organic soils calvin odero certified crop...
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Dissipation of soil-applied sugarcane herbicides in organic soilsCalvin Odero
Certified Crop Adviser CEU Session
OutlineEverglades Agricultural Area (EAA)Organic soilsSugarcaneTaxonomy, crop cycleWeeds associated with sugarcaneBroadleaf, grass, and grass-like weedsWeed management in sugarcanePreemergence and postemergence herbicidesSoil herbicide dissipationTerminologies (degradation, dissipation, persistence)Factors affecting herbicides dissipationSoil, climatic, and herbicide propertiesSoil-applied herbicides in sugarcanePendimethalin, atrazine, metribuzinField dissipation of pendimethalin in organic soils of the EAAField dissipation of atrazine and metribuzin in organic soils of the EAA
Everglades Agricultural Area (EAA)700,000 acres of landMajor crop - sugarcaneOther crops - winter vegetables, rice, sodDominated by organic (muck) soilsSugarcane acreage325,000 acres on organic soils (Histosols)92,000 acres on mineral (sandy) soils (Spodosols & Entisols) Source: http://www.doi.gov/pmb/oepc/wetlands2/v2ch7.cfm
Organic soilsFormed several thousands of years Organic matter production exceeded decompositionFlooded sawgrass prairies south of Lake OkeechobeeHigh soil organic matter content (up to 85%)Soil depth6 inches to over 4 feet
Organic soil subsidence Drainage of soils resulted in Oxidation & mineralization of large quantities of organic NMicrobial oxidation account for 50 to 75% of the subsidenceSubsidence ratesEstimated using transect lines from the bedrock 1924 1967: 1.12 inches/year 1967 2009: 0.55 inches/yearReasons for declineMaintenance of high water table, BMPsIncreasing recalcitrate of remaining soil organic matterIncreased mineral content (CaCO3, sand, clay)9 foot post driven into the bedrock at the EREC in 1924
SugarcaneGiant grassFamily: PoaceaeTribe: Adropogoneae Saccharum officinarum L.Noble cane with long, thick, heavy, juicy & sweet stalks Other speciesS. barberiS. robustumS. sineseS. spontaneum Commercial clones are typically 3-part hybrids
SugarcanePerennial crop, harvested annually Planting seasonMid-October to end-DecemberFirst year crop is plant cane, successive years are ratoon or stubble crops Harvest seasonMid-October to March/AprilTypically replanted every 3 to 5 yearsPlantingFollowing fallow period after final ratoonCrop rotation (winter vegetables, rice), flooding, fallowSuccessiveReplanting several weeks after the final ratoon
Sugarcane planting
Common broadleaf weeds in sugarcaneCommon lambsquarters*Spiny amaranth*Common ragweed*Common purslaneAlligatorweedAmerican blacknightshade
Common lambsquartersSpiny amaranth
Common grass and grass-like weeds in sugarcaneFall panicum*GuineagrassGoosegrassCrowfoot grassCrabgrassesBermudagrass*Almum sorghumElephantgrassYellow nutsedge*Purple nutsedgeFall panicumBermudagrass
Weed management in sugarcaneMajor cost associated with sugarcane productionWeed management methodsMechanical cultivation, herbicides, cultural (crop rotation) Herbicides are most commonly usedPreemergenceAtrazineMetribuzinPendimethalin
Mechanical cultivationCrop rotation (Sweet corn)Glyphosate
Herbicide application in sugarcane
TerminologiesSeveral related terms with respect to the residence time a herbicide remains in a given portion of the soil matrixDegradation: substantive change in the molecular makeup of a given herbicide, with a component of the parent molecule removed by some process to form a metabolite or metabolitesDissipation: sum of all possible outcomes of the parent herbicideNon-alteration of chemical form of the herbicideVolatilization, movement off-site, leaching, surface runoffChemical alteration of the chemical form of the herbicideChemical or microbial degradationPersistence: length of time a herbicide remains active in the soilCan be considered a negative connotationDamages to rotational crops, contamination of surface water and groundwaterAllow for residual weed controlHalf-life: amount of time required for dissipation of one half of the original amount of herbicide appliedSource: http://extension.psu.edu/pests/weeds/control/persistance-of-herbicides-in-soil
Herbicide families with their persistent members Herbicides vary in their potential to persist in soil
Soil factors affecting dissipationPhysicalCompositionRelative amounts of sand, silt, clay, organic matter Herbicidal activity is affected byAdsorption, leaching, volatilizationChemistrySoil pH, CEC, nutrient status Triazines and sulfonylureasMicrobial activityMicrobes (bacteria, fungi) and their relative numbersAffected byMoisture, pH, oxygen, mineral nutrient supply
Climatic factors affecting dissipationMoisture and temperatureDegradation rates affected by both factorsChemical and microbial decomposition increase with higher temperatures and moisture levelsSunlightPhotodecomposition Dinitroanilines (pendimethalin, trifluralin)
Herbicide properties affecting dissipationChemical propertiesWater solubility, vapor pressureSusceptibility to chemical or microbial alteration or degradationLeaching depends on Water solubility of the herbicideHerbicide-soil binding propertiesSoil physical characteristicsRainfall frequency and intensityHerbicide concentrationTime of herbicide applicationVolatilizationHigher vapor pressureThiocarbamates, dinitroanilinesHerbicides chemical structureDictates degradation in soil by microbial or chemical means
PendimethalinDinitroaniline herbicidePRE control of annual grasses, certain broadleaf weeds Chemical and physical propertiesCrystalline orange-yellow solid with faint nutty odorLow water solubility (0.275 mg L1)Low mobility and leaching potential Strong adsorption to soil colloids and OM (Koc = 17,200 L kg1) Low volatility (vapor pressure = 1.25 103 Pa)Characteristics are attributed to High potential for hydrogen bonding in particular to organic, lipophilic and proteinaceous substances Use rate increases with increasing soil OM
PendimethalinDegraded primarily by soil microorganisms Undergoes photodecomposition Persistence influenced by edaphic and climatic conditions Degradation is faster under anaerobic, warm and moist conditionsHalf-life42 to 101 days under laboratory conditions44 days in the fieldDepends on soil temperature and moistureBioavailability decreases with increase in soil organic matter content
Field dissipation of pendimethalinLocationBelle Glade, FL in 2011 and 2012Dania muck soil, pH of 7.1 and 6.6, OM of 68.1 and 73.9% Design: RCBD, 3 to 4 replicationsPendimethalin treatmentsOil-based formulation (Prowl 3.3 EC)Water-based formulation (Prowl H2O)2, 4, and 8 kg ha1 plus a nontreated controlSoil sampling7, 14, 21, 28, 35, 42, 49, and 56 days after treatmentFour soil cores, 0 to 10 cm in depthPendimethalin in soil was determined using a GC-MS
Environmental conditions at herbicide applicationOdero and Shaner, Weed Technology 28:82-88
Odero and Shaner, Weed Technology 28:82-88
SummaryRate of dissipation of oil- and water-based pendimethalin formulations was very similarInitial amount of pendimethalin in the soil was higher with the water-based compared to the oil-based formulationLower volatility of the water-basedLower half-life values for both pendimethalin formulations under field conditions Climatic and edaphic conditionsAbsence of incorporation following applicationConclusionGrowers on organic soils will not observe long residual activity of pendimethalin irrespective of the formulation when applied under dry soil conditions with no incorporation
Triazine herbicidesImportant in weed management in sugarcane Atrazine (s-triazine) is the most widely used>70% of the sugarcane acreage in the USOffers consistent performance, low cost, residual weed control, flexibility in time and method of application, compatibility with other herbicides, crop safety Metribuzin (asymmetrical triazine) is also used in sugarcane Both used for PRE or early POST for control of broadleaf weeds and certain grassesEfficacious residual weed control depends on their persistenceBoth have half-lives of up to 60 days under field conditions Relatively low adsorption on most soils Sugarcane growers have observed reduced residual activity of atrazine on organic soils of the EAA
AtrazinePersistence in soil attributed to the halogen, methylthiother, and N-alkyl substituents on the s-triazine ring which impeded microbial degradation but Adaptation of bacterial communities able to utilize atrazine as a C and N source has occurredSoils with repeated atrazine useEnhanced degradation Pseudomonas sp. strain ADP and Nocardioides sp. strain C190 able to metabolize and rapidly degrade atrazine have been isolatedEnhanced atrazine degradation has been reported Colorado, Mississippi, Ohio, TennesseeAustralia, Canada, Europe, South America Fields with a history of repeated atrazine use
Atrazine and metribuzinEnhanced atrazine degradation reported across the full range of sugarcane production areas Using laboratory incubation dissipation studies Atrazine-adapted soils were cross-adapted with ametryn (chloro-s-triazine) but not with metribuzin Lack of cross-adaptation of atrazine and metribuzin shows that metribuzin could be a viable alternative for use in sugarcane soils with enhanced atrazine degradation
Field dissipation of triazine herbicidesLocationBelle Glade, FL in 2011 and 2012Dania muck soil, pH of 7.1 and 6.6, OM of 68.1 and 73.9% Design: RCBD, 3 to 4 replicationsHerbicide treatmentsAtrazine - 2.24, 4.48, and 8.96 kg ha-1 Metribuzin - 0.56, 1.12, an


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Read this if you are a not-for-profit looking to learn more about tax filing deadlines.
State of New Hampshire: If your organization has a December 31 year-end, your annual report filing with the Charitable Trusts Unit and related payment are still due by May 15. If you are not ready to file, you may file Form NHCT-4 for an extension by May 15. If your organization has a June 30 year-end, you may email the State Attorney General to ask for additional time to July 15.
April 24, 2020, UPDATE: Commonwealth of Massachusetts: The Massachusetts Attorney General's office has extended the Form PC filing requirement. All filing deadlines for annual charities filings for fiscal year 2019 have been extended by six months. This extension is in addition to the automatic six month extension that many not-for-profits receive. In addition, original signatures, photocopies of signatures, and e-signatures (e.g., DocuSign) will be accepted.
On April 9, 2020, the Internal Revenue Service (IRS) issued Notice 2020-23, its third round of tax filing relief guidance, which amplifies relief set forth in previously issued IRS notices providing relief to taxpayers affected by COVID-19. Notice 2020-23 also provides additional time to perform certain other actions. The Notice holds the special distinction of being the first to provide specific relief to not-for-profit organizations with return filing and tax payment obligations due between April 1 and July 15, 2020. The details are highlighted below:
Tax deadline extended to July 15, 2020
The Notice explicitly states that Form 990-T tax payment and filing obligations due during the period between April 1 and July 15 will be automatically extended to July 15, 2020. Additionally, Form 990-PF (and associated tax payments) as well as quarterly Federal estimated tax payments remitted via Form 990-W are also explicitly noted and are granted an extension to July 15.
While this is certainly good news, the more eagerly anticipated news is the Notice also includes "Affected Taxpayers" who are required to perform "Specified Time-Sensitive Actions" referenced in Revenue Procedure 2018-58. The Revenue Procedure specifically mentions exempt organizations as "Affected Taxpayers" required to perform "specified time-sensitive actions"—one such action being the filing of Form 990.
In summary (with the combined power of the Notice and Revenue Procedure), any entity with a Form 990, Form 990-EZ, Form 990-PF, Form 990-T, Form 990-W estimated tax filing requirement, Form 1120-POL or Form 4720 filing obligation due between April 1 and July 15, 2020 now have until July 15, 2020 to file. Needless to say this is very welcome news for an industry that like so many others, is being pushed to the brink during this turbulent and difficult time.
Additional extensions
Notice 2020-23 (with reference to Revenue Procedure 2018-58) also extends the due date of certain forms, notices, applications, and other exempt organization activities due between April 1 and July 15, 2020, until July 15, 2020 as noted below:
We are here to help
Please contact the BerryDunn not-for-profit tax team if you have any questions, or would like to discuss your specific situation.
Of all the changes that came with the sweeping Tax Cuts and Jobs Act (TCJA) in late 2017, none has prompted as big a response from our clients as the changes TCJA makes to the qualified parking deduction. Then, last month, the IRS issued its long-waited guidance on this code section in the form of Notice 2018-99.
We've taken a look at both the the original provisions, and the new guidance, and have collected the salient points and things we think you need to consider this tax season. For not-for-profit organizations, visit my article here. And for-profit companies can read here.
IRS Notice 2018-67 Hits the Charts
Last week, in addition to The Eagles Greatest Hits (1971-1975) album becoming the highest selling album of all time, overtaking Michael Jackson's Thriller, the IRS issued Notice 2018-67—its first formal guidance on Internal Revenue Code Section 512(a)(6), one of two major code sections added by the Tax Cuts and Jobs Act of 2017 that directly impacts tax-exempt organizations. Will it too, be a big hit? It remains to be seen.
Section 512(a)(6) specifically deals with the reporting requirements for not-for-profit organizations carrying on multiple unrelated business income (UBI) activities. Here, we will summarize the notice and help you to gain an understanding of the IRS's thoughts and anticipated approaches to implementing §512(a)(6).
While there have been some (not so quiet) grumblings from the not-for-profit sector about guidance on Code Section 512(a)(7) (aka the parking lot tax), unfortunately we still have not seen anything yet. With Notice 2018-67's release last week, we're optimistic that guidance may be on the way and will let you know as soon as we see anything from the IRS.
Before we dive in, it's important to note last week's notice is just that—a notice, not a Revenue Procedure or some other substantive legislation. While the notice can, and should be relied upon until we receive further guidance, everything in the notice is open to public comment and/or subject to change. With that, here are some highlights:
No More Netting
512(a)(6) requires the organization to calculate unrelated business taxable income (UBTI), including for purposes of determining any net operating loss (NOL) deduction, separately with respect to each such trade or business. The notice requires this separate reporting (or silo-ing) of activities in order to determine activities with net income from those with net losses.
Under the old rules, if an organization had two UBI activities in a given year, (e.g., one with $1,000 of net income and another with $1,000 net loss, you could simply net the two together on Form 990-T and report $0 UBTI for the year. That is no longer the case. From now on, you can effectively ignore activities with a current year loss, prompting the organization to report $1,000 as taxable UBI, and pay associated federal and state income taxes, while the activity with the $1,000 loss will get "hung-up" as an NOL specific to that activity and carried forward until said activity generates a net income.
Separate Trade or Business
So, how does one distinguish (or silo) a separate trade or business from another? The Treasury Department and IRS intend to propose some regulations in the near future, but for now recommend that organizations use a "reasonable good-faith interpretation", which for now includes using the North American Industry Classification System (NAICS) in order to determine different UBI activities.
For those not familiar, the NAICS categorizes different lines of business with a six-digit code. For example, the NAICS code for renting* out a residential building or dwelling is 531110, while the code for operating a potato farm is 111211. While distinguishing residential rental activities from potato farming activities might be rather straight forward, the waters become muddier if an organization rents both a residential property and a nonresidential property (NAICS code 531120). Does this mean the organization has two separate UBI rental activities, or can both be grouped together as rental activities? The notice does not provide anything definitive, but rather is requesting public comments?we expect to see something more concrete once the public comment period is over.
*In the above example, we're assuming the rental properties are debt-financed, prompting a portion of the rental activity to be treated as UBI.
UBI from Partnership Investments (Schedule K-1)
Notice 2018-67 does address how to categorize/group unrelated business income for organizations that receive more than one partnership K-1 with UBI reported. In short, if the Schedule K-1s the organization receives can meet either of the tests below, the organization may treat the partnership investments as a single activity/silo for UBI reporting purposes. The notice offers the following:
De Minimis Test
You can aggregate UBI from multiple K-1s together as long as the exempt organization holds directly no more than 2% of the profits interest and no more that 2% of the capital interest. These percentages can be found on the face of the Schedule K-1 from the Partnership and the notice states those percentages as shown can be used for this determination. Additionally, the notice allows organizations to use an average of beginning of year and end of year percentages for this determination.
Ex: If an organization receives a K-1 with UBI reported, and the beginning of year profit & capital percentages are 3%, and the end of year percentages are 1%, the average for the year is 2% (3% + 1% = 4%/2 = 2%). In this example, the K-1 meets the de minimis test.
There is a bit of a caveat here—when determining an exempt organization's partnership interest, the interest of a disqualified person (i.e. officers, directors, trustees, substantial contributors, and family members of any of those listed here), a supporting organization, or a controlled entity in the same partnership will be taken into account. Organizations need to review all K-1s received and inquire with the appropriate person(s) to determine if they meet the terms of the de minimis test.
Control Test
If an organization is not able to pass the de minimis test, you may instead use the control test. An organization meets the requirements of the control test if the exempt organization (i) directly holds no more than 20 percent of the capital interest; and (ii) does not have control or influence over the partnership.
When determining control or influence over the partnership, you need to apply all relevant facts and circumstances. The notice states:
"An exempt organization has control or influence if the exempt organization may require the partnership to perform, or may prevent the partnership from performing, any act that significantly affects the operations of the partnership. An exempt organization also has control or influence over a partnership if any of the exempt organization's officers, directors, trustees, or employees have rights to participate in the management of the partnership or conduct the partnership's business at any time, or if the exempt organization has the power to appoint or remove any of the partnership's officers, directors, trustees, or employees."
As noted above, we recommend your organization review any K-1s you currently receive. It's important to take a look at Line I1 and make sure your organization is listed here as "Exempt Organization". All too often we see not-for-profit organizations listed as "Corporations", which while usually technically correct, this designation is really for a for-profit corporation and could result in the organization not receiving the necessary information in order to determine what portion, if any, of income/loss is attributable to UBI.
Net Operating Losses
The notice also provides some guidance regarding the use of NOLs. The good news is that any pre-2018 NOLs are grandfathered under the old rules and can be used to offset total UBTI on Form 990-T.
Conversely, any NOLs generated post-2018 are going to be considered silo-specific, with the intent being that the NOL will only be applicable to the activity which gave rise to the loss. There is also a limitation on post-2018 NOLs, allowing you to use only 80% of the NOL for a given activity. Said another way, an activity that has net UBTI in a given year, even with post-2017 NOLs, will still potentially have an associated tax liability for the year.
Obviously, Notice 2018-67 provides a good baseline for general information, but the details will be forthcoming, and we will know then if they have a hit. Hopefully the IRS will not Take It To The Limit in terms of issuing formal guidance in regards to 512(a)(6) & (7). Until they receive further IRS guidance, folks in the not-for-profit sector will not be able to Take It Easy or have any semblance of a Peaceful Easy Feeling. Stay tuned.
Read this is you are a director or manager at a Health and Human Services agency in charge of modernizing your state's Health and Human Services systems.
When states start to look at outdated Health and Human Services systems like Eligibility Systems or Medicaid Enterprise Systems, they spend a lot of time on strategic planning efforts and addressing technology deficiencies that set the direction for their agencies. While they pay a lot of attention to the technology aspects of the work, they often overlook others. Here are three to pay attention to:
Including these important steps in strategic planning often improves the likelihood of an implementation of Health and Human Service systems that provide the fully intended value or benefit to the citizen they help serve. When planning major system improvements, agencies need to have the courage to ask other critical questions that, when answered, will help guarantee greater success upon implementation of modernized system.
Don't forget, it's not only about new technology—it's about gaining efficiencies in your business processes, structuring your organization in a manner that supports business process improvements, and helping the people in your organization and external stakeholders accept change.
When thinking about improving business processes, a major consideration is to identify what processes can be improved to save time and money, and deliver services to those in need faster. When organizations experience inefficiencies in their business processes, more often than not the underlying processes and systems are at fault, not the people. Determining which processes require improvement can be challenging. However, analyzing your business processes is a key factor in strategic planning, understanding the challenges in existing processes and their underlying causes, and developing solutions to eliminate or mitigate those causes are essential to business process improvement.
Once you pinpoint areas of process improvement, you can move forward with reviewing your organization, classifying needs for potential organization development, and begin developing requirements for the change your organization needs.
An ideal organizational structure fully aligns with the mission, vision, values, goals, and strategy of an organization. One question to ask when considering the need for organization development is, "What does your organization need to look like to support your state's to-be vision?" Answering this question can provide a roadmap that helps you achieve:
Organization development does not stop at reviewing an organization's structure. It should include reviewing job design, cultural changes, training systems, team design, and human resource systems. Organizational change is inherent in organization development, which involves integration of a change management strategy. When working through organization development, consideration of the need for organizational change should be included in both resource development and as part of the cultural shift.
Diverging from the norm can be an intimidating prospect for many people. Within your organization, you likely have diverse team members who have different perspectives about change. Some team members will be willing to accept change easily, some will see the positive outcomes from change, but have reservations about learning a new way of approaching their jobs, and there will be others who are completely resistant to change.
Successful organizational change management happens by allowing team members to understand why the organization needs to change. Leaders can help staff gain this understanding by explaining the urgency for change that might include:
To help remove stakeholder resistance to change and increase excitement (and adoption) around new initiatives, you must make constant communication and training an integral component of your strategic plan.
Investing in business process improvement, organization development, and organizational change management will help your state obtain the intended value and benefits from technology investments and most importantly, better serve citizens in need.
Does your organization have interest in learning more about how to help obtain the fully intended value and benefits from your technology investments? Contact our Health and Human Services consulting team to talk about how you can incorporate business process improvement, organization development, and organizational change management activities into your strategic planning efforts.
If you received PPP funds, read on.
The Treasury has released new information regarding Paycheck Program Protection forgiveness.
Based on IRS guidance, if you intend to apply for forgiveness and have a reasonable expectation it will be granted, the expenses used to support forgiveness will not be permitted as a deduction in 2020. It is unclear whether this guidance would apply if a taxpayer is undecided with regard to their forgiveness application at year end. Here is what we know so far.
The CARES Act included provisions that stated PPP loan forgiveness would not be considered taxable income under the Internal Revenue Code ("IRC"). The CARES Act specifically provides the forgiveness is not taxable income under IRC Section 61.
However, the IRS has issued the following guidance on this matter, which relates to the expenses paid with the PPP loan funds.
Notice 2020-32, states IRC Section 265(a)(1) applies to disallow expenses that were included on and supported a taxpayer's successful PPP loan forgiveness application.
In general, this section states NO deductions are permitted for expenses that are directly attributable to tax exempt income.
The IRS seems to have concluded, in this Notice, the PPP loan forgiveness is tax exempt income. Therefore, the salary and occupancy costs used to support forgiveness, under current IRS guidance, will not be tax deductible.
This notice, while somewhat informative, raises many unanswered questions. For example, what are the tax consequences if a PPP loan is forgiven in 2021 and the expenses supporting the forgiveness were incurred in 2020? Could the forgiveness be construed as something other than tax exempt income?
Revenue Ruling 2020-27 attempts to answer some of these questions and provides additional guidance with regard to IRS expectations. The Ruling seems to indicate there are two possible tax positions relative to expenses that qualify PPP loans for forgiveness:
Some taxpayers had anticipated using a rule known as the tax benefit rule to deduct expense in 2020 and report a recovery (income) in 2021 when the loan is forgiven. It appears the IRS is not willing to accept this filing position.
We are hoping Congress will revisit this issue and consider statutory changes which allow for the deduction of expenses. Some taxpayers are planning to extend their income tax returns, taking a wait and see approach, with the hopes Congress will amend the statutes and allow for a deduction.
Under current law, it appears the salary, interest, rent used to support a forgiveness application will not be permitted as a tax deduction on your 2020 tax returns. This could result in a significant change in your 2020 taxable income.
For estimated tax payment purposes, we believe it would be reasonable to attribute the lost deductions to the quarter in which you made your final determination to file for forgiveness. This could mitigate any underpayment of estimated income tax penalties.
If you are making safe harbor quarter estimates and/or have sufficient withholdings any incremental tax would be due with your return on April 15, 2021. Generally, the IRS safe harbor is to pay 110% of prior year tax during the current year to be penalty proof.
If you have questions about your specific situation, please contact us. We're here to help.
We will continue to post updates as we uncover them. Let us know if you have questions. For more information regarding the Paycheck Protection Program, the CARES Act, or other COVID-19 resources, see our COVID-19 Resource Center.
CYSHCN programs have new care coordination standards―how does your agency measure up?
On October 15, 2020, the National Academy for State Health Policy (NASHP) released new care coordination standards for Children and Youth with Special Health Care Needs (CYSHCN) programs. The National Care Coordination Standards supplement the National Standards for Systems of Care, helping to ensure that children and youth with special health care needs receive the high-quality care coordination needed to address their specific health conditions.
The standards also set requirements for screening, identification, and assessment, a comprehensive shared plan of care, coordinated team-based communication, development of child and family empowerment skills, a well-trained care coordination workforce, and smooth care transitions.
The National Care Coordination Standards are more than guidelines for CYSHCN programs; aligning with the standards can lead to operational efficiencies, greater program capacity, and improved health outcomes. The standards can serve as a lens for continuous improvement, highlighting where programs can make changes that reduce the burden on care coordinators and program administrators.
However, striving to meet the standards can be challenging for many programs—as the standards develop and evolve over time, many programs struggle to keep up with the work required to update processes and retrain staff. Assessing a CYSHCN program's processes and procedures takes time and resources that many state agencies do not have available. Despite the challenge, when state agencies are the most strapped is often when making change is the most needed. A shrinking public health workforce and growing population of CYSHCN means smooth processes are essential. To take steps towards National Care Coordination Standards alignment, BerryDunn recommends the following approach:
There are many ways you can align with the standards. Here are three areas to focus on that can help you guide your agency to successful alignment.
Meeting national standards doesn't have to be complicated. Our team partners with state public health agencies, helping to meet best practices without adding additional burden to program staff. We can help you take the moving pieces and complex tasks and funnel them into a streamlined process that gives your state's children and youth the best care coordination.


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Contemporary Nigerian Gospel Singer Mercy Chinwo uncouples new song titled No More Pain, Mercy Chinwo recruits Triple E on the production Side, No More Pain was Mixed & Mastered by Isreal Damy.
No More Pain by Mercy Chinwo relates to the current happenings in the country, The song is a prayer towards to nation, No More Pain was released after the Preye Odede featured song Eze.
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Enjoy No More Pain Song Download Below! No more loss, Pain in Nigeria. This is a follow up to Excess Love (Exx Love) by Mercy Chinwo.


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Creating a testing area for young entrepreneurs wishing to work in organic market gardening or horticulture, where they can receive training and advice.
Projects & Practice
Setting up collaborative water system measures and a governance approach to increase self-sufficiency of freshwater availability for agriculture.
An EIP-AGRI Operational Group project on the use of insects for adding value to organic residues from agriculture.
Setting up an EIP Operational Group that aims to enable Flemish farmers to operate small-scale anaerobic digesters more efficiently.
Using biomass residues to produce a fertiliser, which is then used to grow trees, and will, over time, improve soil quality, has led to significant financial savings for nature conservation organisations and tree nurseries.
A farm employing people with special needs set up a process line and an experimental kitchen, where non-commercial agricultural produce can be turned into new products.
A Local Action Group (LAG) helps coordinate the climate and energy strategies of its municipalities.
Promoting the sustainable management of small, privately owned forests. This is the winning initiative of the 2019 Rural Inspiration Awards in the 'LEADER' category.
'Nos Oignons' is an association that supported the preparation and implementation of three RDP funded projects that promote social farming in Wallonia.
A slaughterhouse was established on the island of Bornholm to offer slaughtering facilities to small husbandry farms or for larger herds of sheep or cattle.


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Zhai Panmao Ren Fumin Zhang Qiang (National Climate Center, Beijing,100081)
On the basis of 296 stations with complete daily precipitation records during 1951-1995, this paper mainly studied extreme changes of precipitation amount, precipitation frequency, and precipitation intensity in China. The results revealed that there are no obvious trends in annual precipitation, 1 day and 3 day maximum precipitation , and precipitation amount for daily precipitation above different intensities. However, a significant increasing trend in extremely above normal mean intensity of precipitation in China is accompanied with reduction of rain days. Regional difference is very evident in the trends of China's precipitation extremes. In eastern China, much above normal mean intensity of precipitation tends to increase. In North China, under the background of decrease in annual precipitation totals, decreasing trends are very obvious for 1-day and 3-day maximum precipitation, and for rain days with daily precipitation above 50 mm and 100 mm. However, annual mean intensity of precipitation still tends to increase in North China. Exception is in western Northwest China, where the annual precipitation amount displayed an increasing trend and the area coverage of extreme amount of high intensity precipitation displayed an increasing trend but it showed no significant trend for wet days.
【CateGory Index】: P426.614
CAJViewer7.0 supports all the CNKI file formats; AdobeReader only supports the PDF format.


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- What is aggressive body language?
- How body language affects your mind?
- What are 5 types of body language?
- How can you tell if someone is aggressive?
- How do you scare someone through body language?
- How do you deal with negative body language?
- How can you tell if someone is angry with body language?
- What is confident body language?
- What is open and closed body language?
- What is friendly body language?
- Can you control your body language?
- Is staring aggressive?
- What are the disadvantages of nonverbal communication?
- What is an example of negative body language?
- What are the 4 types of body language?
- How can you tell if someone is happy in body language?
- What does it mean when a girl moves her hair behind her ear?
- What does it mean if someone keeps touching their face?
- What is the difference between positive and negative body language?
- How do you read positive and negative body language?
What is aggressive body language?
Attack signals When somebody is about to attack, they give visual signal such as clenching of fists ready to strike and lowering and spreading of the body for stability.
They are also likely to give anger signs such as redness of the face, lowered brow, showing teeth, scowling or sneering..
How body language affects your mind?
Body language can not only influence our physical body and posture, but it can also influence how we are feeling. Having good posture has positive effects on depression, and helps us maintain higher levels of self-esteem and positivity when we are faced with stress.
What are 5 types of body language?
The many different types of nonverbal communication or body language include:Facial expressions. The human face is extremely expressive, able to convey countless emotions without saying a word. … Body movement and posture. … Gestures. … Eye contact. … Touch. … Space. … Voice. … Pay attention to inconsistencies.More items…
How can you tell if someone is aggressive?
Some additional signs and symptoms may include:Anxiety.Moodiness.Agitation.Disorientation or memory problems.Depression or flat affect.Trouble with concentration and attention.Trouble thinking in an organized manner,Poor communication skills due to overt negative affect.More items…
How do you scare someone through body language?
Tapping your hand or foot, shifting your weight from side to side, wringing your hands, and similar body movements convey a sense of nervousness. If you are trying to seem more intimidating, keep your body still and move deliberately. This type of body language signals assertiveness.
How do you deal with negative body language?
10 Powerful Tips for Avoiding Negative Body LanguageKeep your head up Take care with your head position. When you tilt your head down and lower your eyes you appear submissive. … Don't touch yourself! … Hold strong eye contact How long you look at someone is an indicator of status – dominant individuals tend to make longer and stronger eye contact.
How can you tell if someone is angry with body language?
A clenched jaw, intense eye contact, furrowed brows and reddened skin are each facial signs of anger. It's not uncommon for these signs to present themselves, especially in situations where open, outright displays of anger are not appropriate or advisable.
What is confident body language?
"To stand confidently, keep your legs aligned with your shoulders and your feet approximately four to six inches apart. Distribute your weight equally on both legs, keep your shoulders back—but not way back—and turn your body towards others." When standing, imagine a string pulling your head up toward the sky.
What is open and closed body language?
It means that while some people appear to be interactive even from a distance, the same cannot be said of a few whose body language appears to be secretive, close, and silent. …
What is friendly body language?
Maintain an "open" posture. If your body posture is "closed," such as when your arms are folded or your head is down, people will think you're not interested in having a conversation. If your posture is "open," however, with your shoulders back and your head up, you'll be seen as welcoming and friendly.
Can you control your body language?
Experts say that by becoming aware of your body language, you can train yourself to control it, and even consciously harness it to make your communication more effective. … Zagnoli also suggests deliberately altering your body language to better connect with another person.
Is staring aggressive?
Staring is a prolonged gaze or fixed look. … Staring behavior can be considered as a form of aggression like when it is an invasion of an individual's privacy in certain contexts, or as a nonverbal cue to convey feelings of attraction in a social setting.
What are the disadvantages of nonverbal communication?
Disadvantages of Nonverbal CommunicationCultural Difference. Every culture uses nonverbal communication and they have their way of communicating that can be different from ours. … No rules. … Distant conversations aren't possible. … Not everyone prefers. … Imprecise and inaccurate.
What is an example of negative body language?
Negative body language is either a conscious or unconscious expression of sadness, anger, nervousness, impatience, boredom, or lack of confidence. We can tell a lot about how a person is feeling through their body language. Types of negative body language include: Avoidance of eye contact.
What are the 4 types of body language?
All people express their body language in one of four ways: a light and bouncy movement, a soft and fluid movement, a dynamic and determined movement, or a precise and bold movement. Each of those movements have different meanings and coincide with one of the 4 Energy Types.
How can you tell if someone is happy in body language?
Smiling is an important nonverbal cue to watch for. There are different types of smiles, including genuine smiles and fake smiles. A genuine smile engages the whole face, whereas a fake smile only uses the mouth. A genuine smile suggests that the person is happy and enjoying the company of the people around him or her.
What does it mean when a girl moves her hair behind her ear?
Playing with your hair. When a woman cups her hand, palm out, and tucks her hair behind her ear, it can be an expression of flirting, and can mean openness and interest, explains Wood. But be careful: It can also mean her hair is in her eyes.
What does it mean if someone keeps touching their face?
We also do it to "convey certain facets of our identity to people," he says. Touching your face can be a nonverbal way to communicate your feelings or emotions. For example, you might touch your face when you feel awkward or uncomfortable, or when you're trying to flirt with someone, he says.
What is the difference between positive and negative body language?
If the person keeps their distance, that is normally an indication of negative body language. However, if the person leans in when talking to you and makes a lot of eye contact, these can be taken as examples of positive body language.
How do you read positive and negative body language?
You can also use it in a positive way to add strength to your verbal messages. Negative body language includes: Folded arms….Positive body language includes:Open body position (arms unfolded).Upright posture.Relaxed and open facial expression.Arms hanging relaxed by the sides.Regular eye contact.


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Coronavirus - Kenya: COVID-19 updates (22 October 2020)
New cases: 1,068
Confirmed cases: 47,212
New recoveries: 290
Total recoveries: 33,050
New deaths: 12
Total deaths: 870
Distributed by APO Group on behalf of Ministry of Health, Kenya....
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Journal article
RELICS: Strong-lensing Analysis of the Massive Clusters MACS J0308.9 2645 and PLCK G171.9-40.7
Ana Acebron, Nathalia Cibirka, Adi Zitrin, Dan Coe, Irene Agulli, Keren Sharon, Marusa Bradac, Brenda Frye, Rachael C Livermore, Guillaume Mahler, Brett Salmon, Keiichi Umetsu, Larry Bradley, Felipe Andrade-Santos, Roberto Avila, Daniela Carrasco, Catherine Cerny, Nicole G Czakon, William A Dawson, Austin T Hoag Show all
The Astrophysical Journal | IOP PUBLISHING LTD | Published : 2018
Awarded by NASA/ESA HST
Awarded by NASA through a Space Telescope Science Institute
Awarded by NASA
Awarded by U.S. Department of Energy by Lawrence Livermore National Laboratory
Awarded by Australian Research Council Discovery Early Career Researcher Award
Funding Acknowledgements
We thank the anonymous referee for useful comments that helped to improve this work. This work is based on observations taken by the RELICS Treasury Program (GO-14096) with the NASA/ESA HST. Program GO-14096 is supported by NASA through a grant from the Space Telescope Science Institute, which is operated by the Association of Universities for Research in Astronomy, Inc., under NASA contract NAS5-26555. This work was performed in part under the auspices of the U.S. Department of Energy by Lawrence Livermore National Laboratory under contract DE-AC52-07NA27344. R.C.L. acknowledges support from an Australian Research Council Discovery Early Career Researcher Award (DE180101240).


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FAQs: Vacation Rentals and Apartments in Destin
Our data shows that Destin has an average price of CA$531.22 per night, a relatively high one for a city in the USA.
Travelers who want to save as much as possible visit Destin in December, January, and February, the cheapest months of the year, with average prices of CA$393.29, CA$402.27, and CA$411.7 per night, respectively, based on data collected in 2019.
Following the data observed in 2019, costs per night for accommodation here are usually higher, on average, during the months of July (CA$793.39), June (CA$752.07), and August (CA$726.11).
It's worthwhile to be proactive in Destin as only 27% of the accommodations remain free throughout the year, according to our 2019 data.
The months in which there is a higher availability are, on average, December (with an availability of 54.5%), November (42.2%), and April (37.75%), according to the trends observed in 2019.
According to data from 2019, the months when it is most difficult to find accommodation in Destin are, in order, July (with 1.5% of available rentals), August (4%), and June (6%).
In Destin we collaborate with 5 different providers to give you a choice of 4900 properties, so you will not be short of options!


text: Open today, 4 to Dark, $20. Tracks are good! Share: Previous Post Track Update 9-12 Next Post The Last Tuesday ride today 9-21!! Related Articles Uncategorized Open Practice June 13-14th Uncategorized Briarcliff Update 3-3-11 Uncategorized Ride for Ryan – Moto Rev 5-3 & 5-4 Uncategorized Track Update 10-16 Uncategorized Closed on Friday the 23rd!


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United Scientific Supplies Deluxe Current Balance Kit
Includes an air core solenoid and a current balance for demonstrating and measuring the small force experienced by a conductor carrying an electric current in a magnetic field
Manufacturer: United Scientific Supplies DCBA01KIT
- Solenoid's clear acrylic former and 90 mm diameter allow for easy viewing
- Balance features an adjustable counterweight and can hold additional masses
- Includes an activity guide
|Demonstrating and Measuring The Small Force Experienced by a Conductor Carrying an Electric Current in a Magnetic Field
|Current Balance, Solenoid
|Deluxe Current Balance Kit
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Luang Prabang
Collection by Villa Maly - Boutique Hotel Luang Prabang
Kuangsi Waterfalls, Luang Prabang
Get in touch with beautiful nature 🌿 at the multi-tiered Kuangsi Waterfalls. The cascading water and turquoise blue pools are well worth a visit. #luangprabang #waterfalls
Luang Prabang - An ideal destination for wellness holidays
What would be a wellness holiday without a soulful destination! Luang Prabang's seductively slow pace and Zen feel spurs travellers to disconnect, breathe in deeply, and focus on inner peace, #wellness, and relaxation.
Kuangsi Waterfalls, Luang Prabang
Kuangsi Waterfalls - one of the world's most stunning waterfalls, complete with emerald pools. --- Book Villa Maly's 3-day 2-night Kuangsi Waterfall Package at an incredible deal this summer: US$ 105.5 net/ night ☑ 2-night stay at Villa Maly Boutique Hotel ☑ Welcome drink & cool towel upon arrival ☑ Daily American breakfast from 6:30am to 10:00am ☑ Nightly turndown treat ☑ Round trip airport transfer ☑ Half Day private minivan to Kuang Si waterfall ☑ Half Day experience at Kuang Si…
Kuangsi Waterfall
Kuangsi Waterfall is one of Southeast Asia's most stunning cascades and a must-do in all Luang Prabang itineraries.
20 Overlooked Countries Not Enough Americans Visit
While everyone else zigs to Iceland and Mexico, why not zag to a beautiful unsung destination like Tasmania, Poland, or Belize?
Why Luang Prabang Is the Ideal Southeast Asian City
This out-of-time Laotian city has ancient temples, colorful markets, and Mekong River boat rides, but is free of the frantic hustle of so many other regional urban centers.
Villa Maly Boutique Hotel on Instagram: "It looks like our novices are teaming up for an orchestra ;). These beats of a drum and sounds of cymbals and a gong are part of a full…"
42 Likes, 3 Comments - Villa Maly Boutique Hotel (@villamaly) on Instagram: "It looks like our novices are teaming up for an orchestra ;). These beats of a drum and sounds of…"
Villa Maly Boutique Hotel on Instagram: "Kuangsi Waterfalls is calling. Here's a stunning point to explore the charm of tropical forests, an extra draw to your #LuangPrabang's…"
54 Likes, 3 Comments - Villa Maly Boutique Hotel (@villamaly) on Instagram: "Kuangsi Waterfalls is calling. Here's a stunning point to explore the charm of tropical forests, an…"
Essential Lao Phrases for Travel - Wanderlust Chronicles Travel Blog
These are the top essential travel phrases in Lao language to use in Laos. Presented in a bright, downloadable cheat sheet.
Luang Prabang is of the Asia's most beautiful towns, full of colonial charm and plenty to see and do. Find out why you should visit on a trip to Laos.
Grotte de Pak Ou
La grotte de Pak Ou au Laos est un site religieux que vous vous devez de visiter pour son authenticité, ses milliers de bouddhas et ses restaurants !
51 Photos That Will Make You Want to Visit Luang Prabang, Laos Right Now - Away From The Office
Beautiful photos of Luang Prabang, Laos, that will inspire you to plan a trip.
25 Best Things To Do In Luang Prabang (Laos) - The Crazy Tourist
Luang Prabang is often called the 'Heart of Laos' and many visitors choose to come here instead of Vientiane as it is known for its gorgeous countryside and scenic views across the majestic Mekong River. Luang Prabang also lies on the Nam Khan River, meaning that you can take to the water on a trip here and this is also a UNESCO World Heritage Site, which tells you everything you need to know about the splendor of the city. Another reason to come to the city is to check out the temples as…
No sea, no problem! You'll find no shortage of refreshing dips as we have hundreds of stunning waterfalls all over #Laos. #landlockedcountry
#LuangPrabang always finds a way to add more peace and #zen to serenity.
Spotted: The perfect vantage for snagging a panoramic view of #LuangPrabang. Guess where? 📷 @allezgoodbye Clew&Zit


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Looks a lot more interesting than it tastes
Has a warming background spice, but in terms of flavour that's about it. Kinda bland and uninteresting. All of the cabbage was tough and leathery, like they had used the old outer leaves. I like their cracked corn and coconut pot meal, but won't bother with this again. It's pretty bad
Made me vomit.
This made me feel instantly sick after eating. Avoid like the plague! Very bland and dry, then made me extremely ill.
Well it was lovely . I enjoyed it and will be buyi
Well it was lovely . I enjoyed it and will be buying again.
Really bland, tasteless in fact. Was expecting spi
Really bland, tasteless in fact. Was expecting spicey flavors and gunpowder heat
The taste of the dish on a general note is authent
The taste of the dish on a general note is authentic and nice- not overly spicy, oily or salty. However the texture of the green leaves in it are a disappointment. They very thick- even when you heat the dish in the microwave for the recommended time and power, they remain to be very stiff rather than crunchy hence very uncomfortable when swallowing. There is more rice and channa than gunpowder potatoes so the name is kind of misleading. It should be more like rice, channa with gunpowder potatoes and very stiff roughly cut thick greens- impossible to fully chew and if you swallow they scrape the back of your throat- hence uncomfortable eating. Have eaten many a greens but nothing like this before.
Wow! At last delicious veggie food at Tesco!
Just eaten this for dinner, absolutely delicious! So tasty and full of flavour! Will definitely be a regular in my shopping basket!
Perfect healthy comfort food. Love the taste and texture of this meal.
I wouldn't buy this again.
Out of all the meals from Wicked, this is one of the few ones that dissapoint. It's literally baked potatoes with chickpeas, and the baked potatoes are dry! There isn't much flavour involved. I'm on a quest to eat everything Wicked, and am very close to finishing! Thank you Derek Sarno!
Has potential, but too dry.
A bit disappointing really. The ingredients were obviously good quality and wholesome, and the dish has potential, but it's too dry in my opinion. Needs more of a sauce to make it more interesting.


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You will probably become astonished to help know this considerably regarding your your life comprise connected with making quarrels. In case most people ever before plead any event for you to ones parents—in arrangement to make sure you stretch out the curfew or even so that you can get a fabulous unique electronic device, regarding example—you are actually implementing engaging techniques.
Once you will explain favorite songs by using colleagues persuasive essay or dissertation trademarks ethos pathos consent or simply disagree having individuals regarding typically the is worth connected with an individual vocalist when compared to towards yet another, anyone usually are equally utilizing methods for the purpose of persuasion.
Indeed, any time everyone take part for most of these "arguments" using your dad and mom and additionally acquaintances, you actually can be intuitively working with age-old approaches meant for salesmanship that have been discovered from the particular Medieval philosopher Aristotle a new handful of multitude of years in the past.
Ethos, Images, Pathos for the purpose of Persuasion
Aristotle labeled as your partner's elements to get marketing pathos, trademarks, as well as ethos.
Marketing Approaches and also Assignments
When people come up with a new explore report, create an important dialog, or even indulge inside some sort of disagreement, most people furthermore take advantage of this salesmanship techniques mentioned earlier mentioned.
A person arrive in place with a strong theory (a thesis) along with afterward make a discussion for you to convince audience which ones theory is actually sound.
You should grow to be knowledgeable with the help of pathos, logos, and also ethos meant for 2 reasons: Primary, most people have to have to make sure you create a possess competencies at designing a good decent argument hence this people may get a person really.
Following, you actually should produce any capability so that you can detect a new definitely weaker point, stance, declare, or simply standing once one find out or even notice it.
Art logos Characterized
Logos pertains to a powerful attraction to help you cause dependent regarding logic. Plausible ideas are provided right from presumptions as well as possibilities resulting with thinking over a new assortment associated with dependable info and additionally data.
Educational reasons (research papers) trust in logos.
An model of an disagreement that is based at six publication test appraisal essay is definitely the actual argument of which cigarette smoking will be risky founded with all the explanation that, "When shed, cigarette smoking produce further rather than 7,000 harsh chemicals.
Related Documents
From a minimum of 69 associated with all of these synthetics can be identified for you to induce most cancers, and even lots of are generally toxic," regarding for you to this North american Lung Organization. Take note of which usually your affirmation in this article general george custer essay special numbers.
Quantities are generally good plus logical.
An daily occasion involving a good attraction that will logos will be the actual assertion that will Lovely women Gaga is certainly further common when compared to Justin Bieber simply because Gaga's admirer sites collected 10 million a great deal more Youtube enthusiast than Bieber's.
When a investigator, any position can be for you to get studies plus various truth that will once again away ones own states.
How To Produce A new Convincing Dissertation Implementing Ethos, Pathos Plus Logos
Once everyone complete that, you tend to be tempting to help you your current projected audience by means of reasoning or simply logos.
Ethos Outlined
Trustworthiness can be critical in analysis. One will need to have confidence in ones own origins, and even a person's people have to faith most people. a situation over regarding images comprised several illustrations which will were being founded about tricky data (numbers).
On the other hand, a particular occasion originates right from your Usa Lung Organization.
How for you to incorporate ethos pathos along with art logos throughout a great essay: Rules and also Examples
The actual some other comes as a result of Facebook . com devotee articles. Everyone should really require yourself: Which unfortunately associated with such options can an individual suppose is certainly even more credible?
Anyone can easily start up your Fb website.
Young lady Coo could experience superstitious objectives investigation paper several supporter websites, and every different site might possibly possess replicated "fans." That cooling fan webpage case is definitely probably not even particularly smart (even despite the fact that it seems to be logical).
Ethos alludes to help that standing involving all the guy posing typically the argument and also showing the particular facts.
The truth available as a result of all the National Lung Connections are generally almost certainly much more engaging as compared to those people granted just by enthusiast web sites considering this Western Lung Correlation includes been all-around with regard to additional as compared with 100 decades.
By first of all check, you actually will probably feel who ones own credibleness is definitely out with persuasive essay images ethos pathos management as soon as the idea shows up towards posing educational quarrels, good beginners luck poem essay this is normally incorrect.
Even should most people craft a great educational documents relating to some sort of theme who is without a doubt outdoor ones own place for abilities, you will can easily raise any credibility—using ethos to make sure you persuade—by heading throughout because an important skilled by citing highly regarded assets and also generating an individual's composing error-free not to mention concise.
Pathos Classified
Pathos appertains towards captivating to make sure you the guy through having an influence on the emotions.
Use for ethos-pathos-logos: Essay or dissertation outline
Pathos is normally involved within this approach of simpler all the viewers by just invoking reactions because of ones own individual imaginations. Most people allure thru pathos whenever most people have a go with that will force ones own families for a little something. Give some thought to persuasive article images ethos pathos statement:
"Mom, at this time there is crystal clear signs which cellular phones rescue everyday life during catastrophe situations."
While this declaration is normally real, typically the authentic why lmu essay dependes throughout your thoughts which usually one could in all likelihood invoke inside a person's dads and moms.
Just what exactly mum could not think about a new broken-down auto perched from all the aspect about your hectic interstate in researching which will statement?
Emotional speaks will be tremendously useful, still that they can end up being confusing. Certainly may well or even could possibly common request copy article 2015 calendar end up being your place for the purpose of pathos in the research documents.
Intended for instance, a person might end up being crafting an argumentative essay or dissertation regarding typically the passing penalty.
Ideally, your current document menace Some society essay include some reasonable assertion. People should certainly allure to help images simply by for example statics so that you can guidance your current see these types of mainly because info that indicates which usually a fatality charge does/does not necessarily slash straight down relating to criminal offense (there's a great deal connected with researching each ways).
Work with Is attractive towards Sentiment Modestly
You could in addition benefit from pathos by simply legitimate somebody that observed an performance (on any anti-death fees essay bi message spm quotes or an individual who identified drawing a line under when a new villain seemed to be performed (on the pro-death fine side).
What Is certainly Ethos, Pathos, Trademarks, not to mention The correct way towards Make use of Unsupported claims Means?
Normally, architecture person thesis projects, school written documents have to apply speaks to help emotional baggage moderately.
A good rather long conventional paper that will might be oklahoma instructional all condition essay primarily based about inner thoughts is actually certainly not viewed as rather professional.
Even anytime most people are writing about a strong psychologically incurred, dubious el nino worksheet essay for example a death punishment, most people cannot write the documents who is actually virtually all going through along with impression.
All the educator, during this situation, will probably most likely designate some fails quality considering that people didn't presented a fabulous smart (logical) argument.