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Daniel M. Rusk Jr., 90, passed away peacefully Wednesday, February 20, 2013, surrounded by members of his family.
Dan had a brilliant career for more than six decades as both a naval aviator and as a prominent business leader in Delaware aviation. He flew biplanes, seaplanes, turboprops and jets during a distinguished aviation career, amassing thousands of flight hours. He was inducted into the Delaware Aviation Hall of Fame in 2010.
Daniel, of Wilmington, Del. and formerly of Stroudsburg, was born in Paterson, N.J., to Daniel and Mary (McKiernan) Rusk in 1922. He was a 1940 graduate of Stroudsburg High School.
Daniel was the wonderful father of six children: Daniel M. Rusk III and his wife, Mimi, of Shawnee-on-Delaware; Todd Rusk and his wife, Helen, of Kunkletown; Donna Main and her husband, Steve, of Berlin, Md.; Barbara Paolillo and her husband, Paul, of Allentown, N.J.; John Rusk and his wife, Sally, of Wilmington, Del.; and the late Chad Rusk. He is beloved by 11 grandchildren: Paul, Sarah, Christopher, Lynn, Kimberly, Austin, Matthew, Caroline, Don, Cali, and Daniel IV; and three great-grandchildren, Madison, Michael and Emma.
He was predeceased by his parents; his wives, Bette Witte Rusk and Monica Morley Rusk; his son, Chad Rusk; and his sisters, Margaret Canfield, Helen Williams and Shirley Ambrose.
He is survived by his brothers, George Rusk of Point Pleasant, N.J. and Wesley Rusk of East Stroudsburg.
Dan's aviation career began when he left Rutgers University to enlist in the U.S. Navy during World War II. After his naval aviation training, he was assigned to a bombing squadron with the Atlantic fleet. Dan moved to aircraft-carrier fighter squadrons and fought in the Pacific until the end of the war.
Dan continued with the Navy after the war as a flight instructor. He later served as an aide to Admiral William F. Halsey Jr.
Dan returned to the fleet with an attack squadron and later served as executive officer with the famed Hell's Angels fighter squadron (VF-71) for several years during the 1950s. He was the first pilot ever to be decorated as a "Centurion" on the U.S.S. Hornet for making more than 100 carrier landings. In total, he served on nine different aircraft carriers. In 1963, after more than 20 years of service, Dan retired from the Navy as a commander.
After his time with the Navy, Dan joined Atlantic Aviation, Delaware's largest aviation company, at the Greater Wilmington Airport. He began as an administrative officer and rapidly rose to become a vice president in finance. Dan was promoted to vice president and general manager of the Wilmington division.
Dan embarked on yet another aviation career in 1992 by starting Airframe Management Inc. to develop and construct aircraft hangars. Dan recently contributed to the future of aviation as a member of the Aviation Subcommittee of the Delaware Valley Regional Planning Commission.
Dan was an avid sailor and loved to travel the world — while in the Navy and with Monica. Whether with his grandchildren or an old military buddy, he was always ready with a joke or a story and never shied away from a good debate. He also was active in Friends of Rockwood Museum, and he volunteered with Winterthur Museum and with Boy Scouts of America. He was a member of Grace Episcopal Church for more than 40 years.
A memorial service will be held at 2 p.m. Tuesday, Feb. 26, at Grace Episcopal Church, 4900 Concord Pike, Wilmington, Del. A memorial service also will be held at later date in Stroudsburg.
In lieu of flowers, the family suggests contributions to Ronald McDonald House, 1901 Rockland Road, Wilmington, DE 19803.
Thomas Funeral Home
401 N. Fifth St., Stroudsburg
Daniel M. Rusk Jr.
Daniel M. Rusk Jr., 90, passed away peacefully Wednesday, February 20, 2013, surrounded by members of his family.


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90 Robert N. Wiechard '53
|HOF Class of '90
Robert Wiechard was a four-year letter winner for the football team and a two-year letter winner for the track team. In 1952 he became the first Kings pointer to be named Little All-America by the Associated Press.
Wiechard served as captain of the 1952 squad and was the recipient of the 1953 Adm. Stedman Trophy. He received awards throughout his career at Kings Point, including honorable mention A.P. Little All-America as a junior and Newsday All-Long Island offensive guard and linebacker as a sophomore.


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Phillip Larry Boggs of Dandridge, Tenn., died Thursday, December 27, 2012, at his home.
Funeral services will be held at the Holy Trinity Catholic Church in Jefferson City, Tenn., on Sunday, December 30, 2012.
Visitation will begin at noon and Mass will follow at 1 p.m. Interment will follow immediately after Mass at Dandridge Memorial Gardens. Services will be officiated by Father Dan Whitman.
Mr. Boggs was born October 4, 1940, the son of OBJ Boggs and Leona Jewell Patterson Boggs of Greenville.
Larry was a 1959 graduate of Greenville High School and graduated from Delta State in 1963,earning a B.A. degree. While at Delta State, Larry met and married Mary Elizabeth Ferri of Cleveland. Mary is the daughter of the late Ben and Frances Ferri of Cleveland. He graduated from Mississippi State University in 1972 with a master's in education.
Larry retired as a manufacturing manager in the apparel industry. He worked with corporations such as Vanity Fair, lzod Lacoste, Sara Lee and Bike Athletic, both internationally and domestically.
Larry was recently a candidate for the House of Representatives in the 2012 Republican Primary.
He was also a member of the Holy Trinity Catholic Church, Dandridge Lions Club, the NRA and the Republican National Committee.
Larry is preceded in death by his parents and a brother, Martin D. Boggs of Carlsbad, N.M.
Larry is survived by his wife of 51 years Mary Elizabeth; their four children, Mary Frances Boggs Tatham and husband Doug of Seymour, Phillip Larry Boggs Jr. and wife Stacy of Kingston, Ronald Heath Boggs and wife Tanya of Knoxville, and William Hugh Boggs and wife Denise of Seymour; seven grandchildren, Catherine Tatham Moody and husband Ryan, Ben Tatham, Savannah and Brett Boggs, Kayla and Devin Boggs and Jamie Davidson; one great-grandchild, Braylon Davidson; a brother, Christopher K. Boggs and wife Carol of Knoxville, and numerous nieces and nephews.
In lieu of flowers, the family requests donations to be made to St. Jude Children's Research Hospital or a charity of your choice.
Arrangements by Farrar Funeral Home Dandridge, TN (865) 397-2711; www.farrarfuneralhome.com
Read more: The Bolivar Commercial - Phillip Larry Boggs of Dandridge Tenn
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Sunday September 22, 2019
Article of the Month
Crowdfunding Issues for Advisors to Consider
In the wake of natural disasters, national tragedies and medical misfortunes, donation-based crowdfunding campaigns seek to raise funds to help those in need. Online crowdfunding platforms make it possible for individuals to create campaigns within minutes of a disaster striking. By utilizing social media and other web-based platforms, campaign organizers are able to publicize their campaigns and collect thousands of dollars in donations for their causes.
Crowdfunding as a fundraising method has sky rocketed in popularity in recent years. A 2016 study from the Pew Research Center found that 22% of American adults surveyed had contributed to a crowdfunding campaign. Yet, despite this rise in popularity, there is little to no guidance for donors and advisors regarding the tax consequences of making donations to non-qualified charitable crowdfunding campaigns. The IRS has not released guidelines for these types of donations, leaving advisors to rely on traditional tax concepts to interpret how transfers to crowdfunding campaigns should be treated for tax purposes.
This article will examine donation-based crowdfunding and shed light on several issues for advisors to consider. Along with income and gift tax implications, there are also practical considerations that must be taken into account. These considerations include accountability for funds raised and whether donations will helpor hinderthe ultimate beneficiary of the campaign funds. By understanding the potential issues that exist in the murky waters of donation-based crowdfunding, advisors will be better prepared to work alongside their clients in order to guard against unwelcome and unexpected tax consequences in the future.
Crowdfunding is the practice of funding a project, charitable campaign, personal campaign or commercial venture by raising money from large numbers of individuals through a variety of online platforms. There are various types of crowdfunding, including donation-based, reward-based, equity-based and debt-based crowdfunding. This article will focus on donation-based crowdfunding, where individuals give money for a cause, project or person without receiving anything in return.
There are numerous crowdfunding platforms that serve as webhosts for individuals to launch their crowdfunding campaigns. GoFundMe is one of the leading donation-based crowdfunding platforms, with over $5 billion raised since its launch in 2010. Crowdfunding platforms, like GoFundMe, serve as the web host for the campaign, manage donations and track the campaign's progress.
Individuals who are not affiliated with qualified charities can set up crowdfunding websites to raise money for a variety of needs, including funeral costs, hospital bills, housing costs and adoption fees. Crowdfunding campaigns are also often sparked by the occurrence of national tragedies. Numerous campaigns were launched to help victims of the Las Vegas shootings, California wildfires and Hurricane Harvey. These campaigns gain attention by being shared across social media platforms and are often set up to benefit a friend or relative in need. One of the largest crowdfunding campaigns was set up to help victims of the Las Vegas shooting in October 2017. The campaign raised more than $10.8 million in its first 15 days.
Qualified Sec. 501(c)(3) charities are also entering into the crowdfunding arena. By creating crowdfunding pages, charitable organizations are able to appeal to a diverse field of donors and promote their charitable causes. In other instances, qualified public charities have partnered with existing crowdfunding campaigns. It is important to note, however, that some crowdfunding platforms charge a "platform fee" to public charities that use their websites. Thus, if an individual is considering giving to a qualified public charity's crowdfunding campaign, he or she may want to research the crowdfunding platform to see if it assesses a fee on public charities. If so, it may be preferable to give directly to the public charity itself in order to avoid reducing the total amount transferred to the charitable cause.
Is the Donation Tax Deductible?The IRS permits taxpayers who contribute to qualified charitable organizations, as defined in Sec. 170, to deduct their contributions. Therefore, donors who give directly to public charities are accustomed to receiving charitable income tax deductions for their gifts.
What happens, however, when an individual makes a donation to a crowdfunding campaign? Is that contribution deductible? The answer is it depends. If the crowdfunding campaign is run by a qualified, 501(c)(3) organization, then the contribution may be deductible. If the campaign is organized and run by an individual or a group that has not received tax-exempt status from the IRS and is not a qualified charitable organization, then the donation will not be deductible.
How can individuals tell whether or not their contributions to a crowdfunding campaign are going directly to a charitable organization? Some crowdfunding platforms will clearly label the campaign as one that is benefiting a qualified, or "certified," public charity. Alternatively, the organization itself will typically make it clear if it has tax-exempt status. In addition, advisors can urge their clients to look up the name of the organization on the IRS's "Tax Exempt Organization Search" tool on irs.gov.
In general, as a rule of thumb, if a crowdfunding campaign's website does not clearly indicate that donations are being made to a qualified charity, then it is unlikely that contributions will be tax deductible. In addition, if the campaign is raising funds for a specific individual, rather than the general public, then donations are not likely to be deductible. See PLR 201701021. This is because gifts to public charities must be made either "to" or "for the use of" the charitable organization in order to be deductible. A donation made to a qualified charity to benefit a specific individual is not deductible, regardless of how deserving that person may be. As such, if a crowdfunding campaign is requesting donations to pay for a specific individual's medical costs, rebuild a particular family's home or cover an individual's funerals costs, then those donations will not be deductible charitable contributions.
Becca was heartbroken after seeing television coverage of the most recent wildfires spreading across California. She wanted to make a contribution to the cause and discussed her options during her monthly meeting with her advisor, Garrett. Becca mentioned that she saw a Facebook post for a crowdfunding campaign that was established to help rebuild a family's home that had been destroyed by a wildfire. Garrett sat down with Becca to take a look at the campaign's website. After reviewing the campaign's information, it was clear that the campaign was not being organized by an exempt, qualified charitable organization because the funds raised would be going to only one family in particular. Upon closer examination, it was evident that the campaign was organized by a family member rather than a qualified charity. As such, Garrett suggested that they conduct more research to identify an exempt charitable organization providing similar support to affected families in the area. A simple internet search provided plenty of options and qualified organizations for Becca to choose from. Becca decided to make a contribution to a tax-exempt organization that will help to rebuild homes in the aftermath of the wildfires. As an added bonus, Becca will be entitled a charitable income tax deduction for her donation.
Is the Donation a Taxable Gift?
For donations to crowdfunding campaigns that are not organized by qualified charities, there is uncertainty regarding whether the donor may be required to report a taxable gift when he or she transfers funds to a crowdfunding campaign. In general, when an individual transfers funds or property to another individual, he or she may be required to file a Form 709 gift tax return. The annual gift tax exclusion allows individuals to transfer up to $15,000 per person, in 2018, without filing a gift tax return. For the annual exclusion to apply, the transfer must be considered a completed, present interest gift. Sec. 2503(b). This means that the gift recipient must have immediate use, possession or enjoyment of the property or income. Reg. 25.2503-3(b).
Gift tax issues arise in the crowdfunding arena where a campaign is organized not by a public charity but by an individual or group on behalf of an individual or group of individuals. This is because transfers to public charities qualify for an unlimited charitable gift tax deduction. Alternatively, if a donor transfers funds to a campaign that is raising money to cover costs of a child's medical bills, the donor has technically has made a taxable gift and may have to file Form 709. If the donation is less than $15,000, the donor may be able to argue that the transfer qualifies for the annual exclusion. However, under certain circumstances, that argument may fail to persuade the IRS.
1. Is the Donation a Completed Gift?
As stated above, the gift tax exclusion applies if the gift has been completed. Regulation 25.2511-2(b) explains that a gift is not complete if the donor reserves the power to revest the beneficial title to the property in himself. For crowdfunding sites, if the donor is able to claim a refund for his or her donation, is the transfer an incomplete gift for gift tax purposes? Alternatively, is the gift incomplete until the funds are distributed from the campaign to the beneficiary or cause?
The IRS has not provided a definitive answer to questions regarding the gift tax implications for contributions to donation-based crowdfunding campaigns. The only guidance that the IRS has provided in the area of crowdfunding was in Information Letter 2016-0036. This letter, however, focused not on donation-based crowdfunding but on reward and equity-based crowdfunding. As such, advisors must look to established gift tax principles to guide clients who plan to make contributions to an independent crowdfunding campaign. Advisors counseling clients through the donation process should review the crowdfunding site's terms of service, along with the terms of the payment processor for the site. In addition, the terms may be subject to state-specific laws and, as such, the controlling state's laws should also be considered.
2. Is the Donation a Present Interest Gift?
If the donation is determined to be a completed gift, then the next inquiry for the donor and advisor is whether the gift qualifies for the annual exclusion as a present interest gift. If the donation is going to benefit a large number of potential recipients, who cannot be presently determined, then the donation may not qualify as a present interest gift. Reg. 25.2503-3. In addition, if the campaign organizer is holding the donations in trust for the ultimate recipient, then the gift may not qualify as a present interest gift until the recipient has the right to the immediate use, possession or enjoyment of the funds. Reg. 25.2503-3(b).
In these situations, advisors should talk to the campaign organizer. If the recipient has the ability to withdraw the funds immediately, then the donation may qualify as a present interest gift under Sec. 2503. This could be accomplished by attaching a Crummey power to the trust, which would provide the recipient the right to withdraw the donor's gift from the trust for a limited period of time. See Crummey v. Commissioner, 397 F.2d 82 (9th Cir. 1968). Do note, however, that if the trust is set up as a special needs trust, giving the beneficiary the right to withdraw the transferred funds could jeopardize the purpose of the special needs trust and put the beneficiary's needs-based government assistance at risk.
Because of the uncertainty in this area, guidance from the IRS is needed to clarify the gift tax implications for donors giving to crowdfunding campaigns. In the meantime, advisors should educate their donors on these issues and help steer them in the right direction. If the donor is worried about exceeding his or her lifetime exemption amount, it may be preferable to give directly to a public charity to avoid any gift tax questions or unforeseen consequences. By giving directly to a public charity, not only will the donor not have to file a Form 709 gift tax return, the donor will be entitled to a charitable income tax deduction for the amount of the gift.
Will the Donation Jeopardize the Recipient's Needs-Based Benefits?For those receiving needs-based government assistance, like Medicaid, Supplemental Security Income or other income-based support, receiving a large sum of money through a crowdfunding campaign could jeopardize important benefits. Even though the funds received through a crowdfunding campaign are considered gifts rather than taxable income to the beneficiary, for purposes of qualifying for certain government assistance, the beneficiary's resources as a wholenot just the beneficiary's taxable incomeare taken into account.
For example, to be eligible to receive Supplemental Security Income (SSI), an individual's countable resources cannot exceed $2,000 (or $3,000 for a couple). For purposes of SSI, countable resources include, cash, stocks, bonds, real estate (other than the individual's residence), life insurance and other deemed resources. Thus, if the beneficiary of a crowdfunding campaign receives a large sum of cash or property, then he or she could be at risk of losing needs-based government assistance.
Because of these concerns, advisors should encourage clients who are considering giving to a crowdfunding campaign to contact the campaign organizer to ensure that the donation will not do more harm than good by putting the campaign recipient's government benefits at risk. One way to safeguard the donations is to ensure that the funds raised are not deemed the property of the campaign recipient. This may be accomplished by channeling the donations to a carefully drafted special needs trust. By sending the funds directly to a special needs trust, the recipient's benefits may be protected and the donations used to pay for costs that Medicaid and other needs-based benefit programs will not cover. (Note, however, that if a donor makes a contribution to a special needs trust, this may require the filing of a Form 709 gift tax return, since the contribution will not be a present interest gift for purposes of the gift tax annual exclusion amount. See the above present interest gift tax discussion for more information).
Will the Funds be used for the Campaign's Stated Purpose?In addition to the tax implications and uncertainties surrounding crowdfunding donations, there are other potential issues to consider. When donors make gifts to crowdfunding campaigns that are not created by qualified charities, they run the risk that their donations will not be used as intended. Unlike qualified public charities, which must submit annual filings to the IRS and are subject to oversight by regulators and boards of directors, independent crowdfunding campaigns are not subject to government regulation. The terms of GoFundMe's website warn donors that "All Donations are at [their] own risk" and that it assumes "no responsibility to verify whether the Donations are used in accordance with any applicable laws."
While many crowdfunding platforms have procedures in place to guard against misuse and fraud, with the number of crowdfunding campaigns increasing each year, there have been numerous reported instances of scammers using crowdfunding pages to tug on the public's heart strings in order to unlawfully acquire large sums of cash. For example, in 2015 a thief set up a crowdfunding campaign to pay for the funeral of a Fayetteville, NC family killed in a house fire, when, in reality, the fire and the family did not exist. In another instance, a Brighton, MI resident falsely claimed to be suffering from stage-four breast cancer and raised more than $31,000 from nearly 400 people using a crowdfunding website. In other instances, criminals have claimed to be raising funds for real events and individuals but never transferred the funds to the specified person or cause. While sometimes the scammers are caught, in other instances they are able to take off with thousands of dollars.
It is important to note, however, that the majority of crowdfunding campaigns are organized for legitimate purposes. GoFundMe estimates that fraudulent campaigns make up less than one tenth of one percent of its campaigns. Still, advisors should counsel their clients to do their research and exercise caution before handing over a donation to a crowdfunding campaign in order to ensure that the funds will be used exactly as intended. Clients should be encouraged to thoroughly research the campaign and cause or, alternatively, only give to a campaign if they know the organizer or organization. Alternatively, donors could choose to donate directly to a qualified public charity instead. This may offer clients peace of mind in knowing that appropriate safeguards and regulations are in place to protect their donations.
With the number of donation-based crowdfunding campaigns increasing each day, it is important that advisors educate their clients on the possible implications of their contributions. Without firm guidance from the IRS or federal legislation stating otherwise, it can be assumed that contributions to crowdfunding campaigns that are not organized by public charities may be considered reportable gifts for gift tax purposes. For clients with taxable estates, this is an important consideration and topic of discussion.
Additionally, clients may incorrectly assume that every donation to a crowdfunding campaign qualifies for a charitable income tax deduction. By explaining that a charitable income tax deduction only applies if the campaign is organized by a qualified tax-exempt charity, advisors can ensure that their clients are giving in a way that meets both their financial and philanthropic goals. Often times, it may be preferable to give directly to a charitable organization in order to ensure that the client's donation qualifies for a charitable deduction and that it will be used for the organization's stated purpose. Because public charities are subject to government oversight and regulation, not only does the donor receive comfort in knowing that the funds are safeguarded but he or she can also be assured that the beneficiary's needs-based government assistance will not be jeopardized.
While a donation to a crowdfunding campaign may be motivated by noble and altruistic intentions, it is important that donors know to exercise caution before handing over a large sum to a crowdfunding campaign. Not only is the campaign's legitimacy something that should be considered, but the tax treatment of the donation should also be on the forefront of the donor's mind. Until further guidance is provided by Congress or the IRS, advisors should discuss the issues raised in this article with their clients in order to prevent unintended tax and legal consequences. With an understanding of the issues involved with donation-based crowd funding, advisors can arm their clients with knowledge that will protect their best interests and fulfill their charitable and financial objectives.
Published September 1, 2018


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Thread: Police Dispatcher Polygraph
11-24-2014, 14:06 #1Cadet
- Join Date
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Police Dispatcher Polygraph
Hey All,
I have just recently finished filling out my PHS and will be setting up my background investigation interview in the next couple of weeks after I have collected all of the needed documents. I am in the process for a dispatch position at the San Gabriel PD in CA. ANyone know how they work? I'm curious as to what the background investigation interview is like and what sort of questions are asked during the polygraph. Also, on my PHS it says that there MIGHT be a polygraph test. Does that mean some agencies don't do polygraphs for this position? I have nothing to hide besides light marijuana use but I'm just wondering. I'm freaking out just because I've been reading about the intensity of the tests! ANyways, any type of informative response will help! Thanks!


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Increased access to Japan is one reason Erin Borror, U.S. Meat Export Federation, is optimistic about beef. Also, Taiwan has agreed to a "science-based protocol for beef additives, opening up a $200-million market."
Borror, addressing the Beef Financial Management Conference in Amarillo, said the industry expects to set a record of "well over $5.5 billion in beef sales next year. We will continue to focus on an improved bottom line for beef producers."
The global supply of beef "is tight. It peaked in 2007 and is down about 2.5 percent now. We expect a small uptick this year. And we expect continued strong demand from countries that cannot meet their demand."
Global supply in 2011 "was really tight. The U.S. was flat but the other major producers were down. It turned this year with increased production, especially in Brazil—up 2 percent— Argentina—up 2.8 percent—and Australia—up 2.3 percent—but is lower in the U.S.—down 2 percent."
She said a big increase has occurred in the past five years in India— up 10.6 percent for 2011/12—for production and export. Much of that production is water buffalo marketed in the Middle East. "That doesn't compete directly with the United States.
"We've seen drops in the United States, Brazil and Argentina the last five years."
U.S. is top beef exporter
The United States regained the top spot as leading exporter of beef in 2011, Borror said. "Brazil has room for growth and a greater increase in per capita consumption than the United States. They also have increased consumption of poultry and pork."
Australian beef export level remains flat in 2012; the United States is up 4 percent in value but down 11 percent in volume. "Higher price makes up the difference," Borror said. "Brazil's exports are up slightly."
India, she added, shows strong growth with a potential 30 percent increase in exports. "Mexico is shipping record volumes, too, but that's still a small amount.
"The United States is still the largest beef exporter in the world and also the largest importer." Canada accounts for the largest percentage (35 percent) of beef brought into the United States.
She said the United States still has an edge with high quality beef with grain-fed versus mostly grass-fed beef from other competitors. The relatively weak U.S. dollar, compared to other currencies, helped move U.S. beef in 2011. "We lost some of that advantage in 2012, however. That's why the value of U.S. beef exports is up while the volume is down."
The Japanese yen has been very strong, making U.S. beef more affordable. "Other currencies remain weak," she said.
But U.S. beef remains a bargain. "High quality, grain-fed beef is affordable."
Exports are important since U.S. consumption is down. "U.S. combined red meat and poultry consumption in 2013 is expected to be 11percent less than in 2007. Demand outside the United States is stronger. We see a lot of potential for growth both in the United States and the world."
Increased gross domestic product of developing countries will mean higher demand for meat, Borror says. "As incomes increase, beef demand grows."
The Chinese factor could be huge. "The middle class in China is expected to exceed the total U.S. population by 2020. That will be a significant number of people with higher spending power."
China market is closed
She said China currently has "record high beef prices." That market, she added, offers potential "for steady growth and a huge opportunity," but remains closed to U.S. exports. The European Union also offers increased market potential for U.S. beef.
Japan also offers opportunities with relaxed trade restrictions. "We hope to see increased access to Japanese markets early next year," Borror said.
Currently, Japan allows only whole-muscle cuts from U.S. cattle that are 20 months old or younger. That's a holdover restriction from the 2003 BSE episode, after which Japan banned all U.S. beef imports. The 20-months-or-less restriction is a moderation of that ban and further loosening of the restriction is expected in 2013.
She refers to a proposal, LT30 (less than 30), which will allow U.S. beef imports from cattle less than 30 months old into Japan.
Before LT30, the United States could send in only a limited supply of beef; supply was inconsistent; and price was high. "After LT30, more than 95 percent of fat cattle are available for export into Japan," Borror said. Supply will be consistent by season and price will be competitive with other Asian countries. The Japanese market also gets increased supplies of thin cuts, chucks and variety meats, higher grade beef and "branded US beef."
Borror says approval of this new policy would be a huge win for U.S. beef.
Russia's entry into the World Trade Organization also holds promise for U.S. beef exports. Borror says U.S. beef quota into Russia would increase to 60,000 metric tons, up from 41,000 in 2011.
Educational efforts are also underway to teach Russians about high quality beef, she said. "Russia offers a significant growth potential."
She discussed Mexico trade and noted that imports of Mexican feeder cattle are up 20 percent. U.S. imports of Mexican beef (through July) are up 47 percent. "Exports to Mexico are down 17 percent. U.S. exports of pork and poultry to Mexico are both up—13 percent and 14 percent, respectively.
Hurdles to increased beef export remain. "Indonesia offers huge export potential, but that market is closed. Consumption is low."
She said continued lack of access to China remains a challenge as does unrest in the Middle East.
Taiwan has implemented maximum residual levels of ractopamine (used as growth promoter) as a science-based process. The Korean free trade agreement offers promise, but "Korea has a large domestic beef production anticipated for this year and next year."
Drought and further liquidation of the U.S. cattle herd poses hardship for the beef industry. "Larger beef supplies in Australia and Brazil might weigh on the market, but global supplies are still relatively tight," Borror said.
U.S. beef export is expected to be off by 7 percent by the end of the year, she added, "but we expect value to increase by 13 percent in 2013, driven by Japan. We see a big potential to work our way back into the Japanese and Korean markets."
Japan also may join the Trans-Pacific Partnership, which could improve U.S. agriculture export potential. "We also need expanded access to Hong Kong.
"Exports are important to our industry," she said. "For one thing, exports maximize carcass value because we export some of the lower value cuts. The world needs high quality beef. USMEF will continue to market high quality U.S. beef and we must keep differentiating, especially with higher prices."


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Mini: Pyramid Portal
Mini: Pyramid Portal
Handmade Energetically Coded & Infused Intuitive Healing Painting
3x3 stretched canvas - ready to hang (or mini easel available free of charge for display purposes)
It's an original piece of artwork - the ONLY ONE of its kind! Infused with at least 15 layers (I lost track!) of potent healing and high vibrational energies - designed to be continually released as you are ready to receive them!
This piece is infused energies that open the door and holds the space for you to match the new frequencies, thereby making you more magnetic to your desires!
I tune into the energies as I paint, setting intentions and creating the space for high vibrational frequencies to infuse each stroke. Then I witness as the imagery unfolds before me. The painting always tells me when it's finished – it's an intuitive journey. As I create I can feel the Universe – Source – gently guiding my color choices and markmaking. It's a sacred experience.
(Disclaimer: I neither diagnose nor treat illnesses nor injuries. I am NOT a medical doctor.)


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Intellectual freedom news roundup
Apparently, according to a friend, S. T. Harnick, an adjunct prof at the University of Illinois got fired
What bit of pedagogy was so verboten that the University of Illinois could no longer abide Prof. Howell's presence on campus? That would be nothing less than the Church's teaching concerning homosexual behavior:Why do I report on this stuff? A key doctrine of Darwinism is that the mind is not real, the brain is merely evolved tissue. So anything can be done to anyone.
"Natural Moral Law says that Morality must be a response to REALITY…. In other words, sexual acts are only appropriate for people who are complementary, not the same."
This bit of Catholic doctrine so offended one student that it resulted in an anonymous message being sent to religion department head Robert McKim complaining of, you guessed it, "hate speech." The complaining student, however, isn't even in Prof. Howell's class:
An unidentified . . . student claimed to be a friend of the offended student. The writer said in the e-mail that his friend wanted to remain anonymous.
Not so fast, Darwinist, not so fast.
You can read another article of interest here:
As the hostilities between the current government and the Tea Party movement have become increasingly rancorous, the division of American society into two cultures holding thoroughly incompatible worldviews has become obvious. In fact, the two forces are clearly on an unavoidable collision course. Although many people may understandably be most interested in knowing which side will prevail, I think an equally important and troubling question is precisely by what means the matter will be resolved. Will reason prevail and the people in power either have their agenda confirmed or step aside gracefully? Or will there be intransigence, increasing conflict, and even violence?My guess is the latter, as more people will guess that the new aristocracy is, well, a new aristocracy. They want to live good at others' expense.
I was once in the Toronto transit system, and wanted to dispose of some wrapper, which I supposed was non-recyclable. The employees who happened to be collecting the trash informed me that it did not matter which recycle bin I put it in, because all were just bundled together anyway. That was clearly true, based on the contents of their sacks of trash on the trolley. So it was all just a big fraud, aimed at taking in Toronto people. Useless tax mooches, pretending to do more about the environment.
Find out why there is an intelligent design controversy:
Intellectual freedom news roundup
Labels: intellectual freedom


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In Prayer and Protest: The Fight for Troy Davis
The story in photos: One year ago, the state of Georgia executed Troy Davis. See the remarkable photos from his final days, from the perspective of his family, friends, and supporters.
Click here to view the photo essay by Scott Langley.
For more on the execution of Troy Davis, click here.
Photos courtesy of Death Penalty Photography Documentary Project
A year ago today, the state of Georgia carried out one of the country's most controversial executions. What it was like to stand with the Davis family on the last day.
Troy Davis' last words before his execution on Wednesday night included this call: The tragedy of American capital punishment must come to an end.
My brother and I don't always agree, but I defend his innocence, and I'll never walk out on him again.


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Best Of :: Food & Drink
We had some doubts about the young chef who told us he "just wanted to have fun," and yet every time we eat a meal at The Local, Chris McKinley proves he truly knows his way around the kitchen. The chef's unique style of modern American cuisine pulls influences from around the world. He's won us over with his Pig Ear Pad Thai — an offal-y dish that blends toasted peanuts, bean sprouts, pickled Fresno chiles, and XO sauce to make a crunchy starter that's big on flavor — as well as with excellent handmade pastas, grilled vegetables, and sweet desserts.
The concise menu seems to offer something for everyone, but if it doesn't, there's always the chalkboard of daily specials, which have ranged from a killer bowl of ramen to fried green tomatoes and a lobster roll. The hot new dining spot also benefits from the talents of co-owner/general manager/barman Adam Hargett, who mixes top-notch cocktails using housemade, barrel-aged, and local ingredients.
Phoenix may not set every trend, but thanks to chef Josh Hebert, we have at least one restaurant that's undeniably innovative. At Hebert's sleek Scottsdale dining spot, you can belly up to the chef's counter and have an experience unlike any other. The restaurant offers no set selections. Instead, Hebert and his staff craft tasting menus for diners based on dietary restrictions and personal preferences. It seems like a risky proposition — that is, until you've had your first taste of Hebert's cuisine. The chef navigates the fine line between using impeccable technique to craft sophisticated food and knowing full well when to let his top-quality ingredients speak for themselves. The best way to understand it for yourself is to take a seat at the counter and let him regale you with stories and facts about his craft. It's impossible to not walk away impressed.
Once a week (every Wednesday, to be exact), T. Cook's chef Paul McCabe takes a small number of fortunate diners on an unforgettable culinary journey. The multi-course dinner experience — named #PM31 after the chef and the number of the restaurant's communal chef's table, at which the dinner is likely to take place — features an improvisational menu crafted that day based on available ingredients. It's the best way to get a good sense of McCabe's style of cuisine: thoughtful, well-balanced, and quite exciting. The menu changes from week to week, but you can expect a seemingly endless lineup of picture-perfect dishes artfully plated and featuring top-quality meats, locally sourced produce, and housemade accoutrements. During our dinner, McCabe wowed with a sous vide Spanish octopus with black-eyed peas, a playful take on classic barbecue flavors.
Long before Mexican fusion food was trendy, Michael J. Brown dreamed up the Jamburrito. It's a simple but ingenious creation that offers New Orleans flavor in a novel and easy-to-eat form. The classic chicken Jamburrito features Cajun chicken etouffee, jambalaya rice, smoked Andouille sausage, cheese, and lettuce wrapped in a sturdy tortilla. And though wrapping a favorite Southern dish in a tortilla might not seem like the most innovative idea, it's enough of an alteration to turn an otherwise unwieldy dish into excellent street fare. Since starting the Jamburritos food truck in 2010, Brown has turned his signature dish into a favorite of Phoenix food truck enthusiasts, who can choose from a slew of varieties, including steak, vegetarian, and catfish Cajun burritos. Best of all, Brown has no plans to slowing. These days, he's busy getting a second truck up and running and launching a Jamburritos catering business.
On the national stage, there's really only one chef from Arizona who consistently makes a splash, and that's Kevin Binkley, a three-time James Beard Award semifinalist. Ask just about any foodie in the Valley and they'll tell you that Binkley's flagship restaurant in Cave Creek is the best restaurant in the state, on par with some of the most awarded restaurants in the whole country.
We're still trying to wrap our heads around the reason Binkley hasn't taken home the Beard Foundation's Best Chef Southwest award, but in the meantime, we know that flooding the dining room with food lovers certainly can't hurt. Go and see for yourself how Binkley transforms local and seasonal ingredients into impeccable plates of modern American cuisine.
Readers Choice: Quiessence
Looking for a place to get some work done inconspicuously while still managing to see and be seen by at least three people you know? Then you'll want to head to Lux Central, the hipster-chic coffee shop/restaurant/bar located on Central Avenue north of Indian School Road. If you live in the Valley, then you know this is the best place to come and mingle with a diverse cross section of fellow Phoenicians — everyone from 20-somethings in ironic T-shirts to business-professional yuppies and, of course, a whole horde of artsy types. And if you're visiting, you can bet that your host will take you to Lux to show you that our city is capable of sustaining the kind of cool hangouts you'll so often find elsewhere. Don't worry if you feel the barista is judging you. That's part of the experience.
Whenever we have a visitor from out of town, we drag them, willing or not, to experience chef Chris Bianco's award-winning pizza. After all, what's a visit to Phoenix without tasting one of the city's most famous foods? For many years, that endeavor meant subjecting our guests to hours-long wait times at the original Pizzeria Bianco location at Heritage Square. But smart Phoenix hosts and hostesses know to skip the wait and head to the second location at Town & Country Shopping Mall at 20th Street and Camelback Road. Last year, Bianco split the restaurant into two sections with one half serving rustic Italian fare such as handmade pasta and the other offering his famous pizzas. It may be an offshoot of the flagship location, but that doesn't mean it's short on charm: Look for the artwork painted by the chef's father and handwritten dessert recipes illustrated by his mom.
If the sheer lasting power of this restaurant doesn't qualify it as a true Arizona gem, then we hardly know what else could. But decades of business aside, Rancho Pinot continues to beguile us with its rustic Western décor, which includes cowboy paintings and other Arizona-themed accents. Chef Chrysa Robertson continues to cook gourmet comfort food that pays homage to the seasons and local bounty. You'll find produce sourced from local farms complemented by perfectly grilled quail, lamb chops, and chicken. It's like getting a taste of the entire state of Arizona all on one plate. And the handful of dishes that have been on the menu for years have become classics to Valley diners, including Robertson's ricotta gnocchi appetizer and famous Nonni's Sunday Chicken.
Thick-cut peppered bacon? Check. Perfectly cooked cage-free eggs? Check. Some of the most incredible hash browns you'll ever eat? You bet. So, by our count, Matt's Big Breakfast has all the makings of a perfect breakfast. Yes, even in its bigger space you'll probably have to wait for a table. But just take that time to decide whether you're hungry enough to eat the Hog and Chick and a waffle (because you know you want one). No matter what you do or eat, just be sure you don't skip the hash browns. They're the perfect way to start the day, fried to a crispy crunch on the outside and tasting strongly of butter. Best of all, Matt's never fails to understand the efficiency required of a great breakfast. Once you've ordered, your food arrives promptly so you can inhale it all and get on with your day.
We once read that making too many decisions causes your brain to crave glucose. Though we're not sure about the science behind that supposed fact, we can tell you from firsthand experience that an especially stressful day of work always makes us crave a Carolina's tortilla. This no-frills restaurant has been a Valley institution since 1968, drawing a crowd of customers that ranges from downtown business types to college students from ASU's downtown campus. The tortillas alone are worth braving the un-air-conditioned dining room, particularly when they hold servings of red machaca or green chile. We're also big fans of the Oaxaca Special, which combines cheese, potatoes, beans, and excellent chorizo.
Sitting on the spacious outdoor patio at Bink's Midtown while you look out on the neighborhood brings a sense of community that's rare to find at restaurants in this town. We've spent more than one Sunday morning digging into chef Kevin Binkley's seasonal fare while feeling deeply appreciative of the beautiful surroundings and great company. It's a bonus that the Sunday brunch menu offers something for just about every type of diner. Classic brunchers will appreciate dishes such as the green chile braised pork served in a hot skillet with a cheddar drop biscuit and an egg cooked sunny side up. There's also a selection of cold and hot local produce, with options that include peaches with avocado, crema, sunflower seeds, and lime-tarragon vinaigrette during the summer. And the cinnamon roll — a large, freshly baked treat with butterscotch sauce and cream cheese frosting — is worth the calories.
Normally, we shy away from any situation that requires wearing a plastic bib with a crab on it, but when it comes to dining at Angry Crab Shack in Mesa, it's our pleasure. This popular East Valley restaurant offers bags of seafood by the pound — everything from giant orange and white king crab legs to plump shrimp smothered in a sauce of your choice. No matter what creatures of the sea you choose to enjoy, you'll want them boiled in the restaurant's Trifecta sauce, a finger-licking combination of garlic, lemon pepper, and Cajun seasonings. You'll also be asked to choose a desired level of heat, and when they warn you that the food tends to run spicy, know that they really mean it. If you order correctly, you'll be left with an excess of sauce at the bottom of your bag; we recommend an order of Cajun fries to sop up the rest.


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The Catholic Diocese of Amarillo is not the kind of place that makes national news very often.
Yet the bishop of the Texas high plains did precisely that in 1981 when he took an idealistic -- some said foolhardy -- stand to defend the sanctity of life. Bishop Leroy Matthiesen urged workers at the nearby Pantex plant to walk away from their jobs assembling nuclear weapons.
Peace activists cheered, while big-league journalists rushed to cover the story.
A quarter of a century later, the tiny Diocese of Amarillo is back in the news and, once again, its leaders are speaking out on the sanctity of life. This time, the conservative Bishop John Yanta is providing a home for a new Catholic society dedicated to activism against abortion, euthanasia, the death penalty and other symptoms of what the late Pope John Paul II called the "culture of death."
The priest who leads the new Missionaries of the Gospel of Life society isn't expecting media cheers this time, although he believes there is a connection between these life-and-death issues, from nuclear bombs to unborn babies.
"All human life is sacred and whatever the threat to it is, the church must be there speaking out," said Father Frank Pavone, director of the existing Priests For Life Network and founder of the new organization for priests, deacons and laity. "Silence is not an option when lives are at stake."
It may seem odd for this project to be based in such a remote location, in a 26-county diocese with only 49 parishes spread across 25,800 square miles. Amarillo certainly represents a change for Pavone, who grew up near New York City and was ordained by the late Cardinal John O'Connor into that powerful 397-parish archdiocese.
Rome has given the Missionaries of the Gospel of Life approval to train and direct the ministries of its own priests. The society hopes to claim Mother Teresa and John Paul II, author of the Evangelium Vitae ("Gospel of Life") encyclical, as its patron saints.
"The idea of a new religious community founded for the purpose of working to protect human life may seem like a sign of contradiction -- but it may just be what the world of today needs," wrote Cardinal Renato Martino of the Pontifical Council for Justice and Peace. "The call to protect life is ... the very basis of our recognition of human rights."
Pavone said 50 men have already attended retreats to learn more about the society, while 300 have inquired by email. Meanwhile, 15 priests are talking to their bishops about joining.
"I do not know how large we will be. It could be 40 priests or it could be 400. There will also be deacons and lay people involved," said Pavone.
While some of these priests may be based in parishes, most will travel nationwide taking part in protests and teaching clergy and laity how to lead demonstrations and to counsel women who have had abortions. In effect, they will do what Pavone has done with Priests For Life, including his high-profile work with the parents of Terri Schiavo, who died last March in Florida after her feeding tube was removed.
This is precisely what worries Planned Parenthood leaders, who have circulated an Institute for Democracy Studies report claiming that Pavone and his associates have consistently presented a "moderate" face to the public, while supporting clinic blockades and other illegal protest activities. "Priests for Life say they oppose violence, but their actions send a different message," according to the report.
The Missionaries of the Gospel of Life will continue to be committed to public marches and prayer vigils, with a renewed emphasis on nonviolence, order and the leadership of trained clergy, said Pavone, during a visit to Washington, D.C., for last week's annual March For Life.
"If a priest or a bishop comes out and leads a protest or a prayer service, then you don't have a leadership vacuum that can lead to trouble," he said.
"People are going to protest against abortion. This issue is that central to our faith. Would you rather have protests by trained people who are well organized and have responsible leaders or would you rather have protests that are random and chaotic? That's the question people on the other side need to be asking."


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What is TankHard?
TankHard! came about due to noticing a gap in information services for tanking, and more specifically warriors in World of Warcraft. It is my intent to provide compelling and informative posts and information for the tanking community at large.
We are also looking to add authoritative members of the community in the department of warriors, feral druids, death knights and paladins, as well as representatives of tanks in other games. If you are interested, please contact us to see how you can become a contributing member


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Pat's Special Cocktail.
(6 People)
Put 2 Glasses of Gin (1 oz Sarticious Gin) , 2 of Sherry (1 oz Don Nuno Dry Oloroso Sherry) and 2 of Quinquina (1 oz Dubonnet Rouge) in the shaker; add 2 dashes of Crème de Cassis (dash Brizard Creme de Cassis) and 2 of Abricotine (dash Rothman & Winter Orchard Apricot). Shake well and serve with a (Luxardo) cherry and a piece of orange peel.
I'm still unsure about "Quinquina" used generically as an ingredient. Dubonnet Rouge is definitely a Quinquina. Just not sure if it is what is called for in cocktails that use the actual word.
I've been playing, off and on, with the Sarticious Gin, and enjoy it. I can't find much information about the company that makes it. I guess it is in Santa Cruz and the owner also runs the Alexander Cellars Winery. Beyond that, their use of non-traditional botanicals like Cilantro has gained them some attention.
Anyway, for some reason, I thought of it for this cocktail.
Kind of a kitchen sink recipe, as far as ingredients go, but fairly enjoyable. The Cassis and Apricot liqueur end up being more hinted at than actually present in the flavor profile of the cocktail. Mostly I get slightly exotic tasting Sherry and Gin. Enjoyable enough to make again.
Gotta say thanks to the Shabbanigans for sending out this lovely cocktail shaker. I promise to use it in good faith and hope to see you soon!
This post is one in a series documenting my ongoing effort to make all of the cocktails in the Savoy Cocktail Book, starting at the first, Abbey, and ending at the last, Zed.


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Players at all 92 league clubs were warned earlier this season to blow the whistle if they are approached about illegal betting or match-fixing, according to Professional Footballers' Association chief executive Gordon Taylor.
Advisers from the PFA visited every club and the dangers of become involved in such activities were spelled out clearly.
It comes after Liverpool insisted they have had no contact from Europol or any other body in connection with match-fixing allegations against 2009 Champions League opponents Debrecen.
The European law enforcement agency said one Champions League match played in England is under investigation - and according to Danish newspaper Ekstra Bladet, Europol sources said they are looking at Hungarian side Debrecen who lost 1-0 to Liverpool at Anfield in 2009.
There is no suggestion that anyone at Liverpool was involved in any wrongdoing.
PFA boss Taylor said the issue of match-fixing was "very high on our agenda".
He said: "At the beginning of the season we had a team going out to all the clubs telling the players there should be no betting on any competition they have any association with, and that any approaches should be reported to the authorities.
"We have had some problems with one or two games in the recent past where players at Accrington Stanley and Bury were charged and sanctioned, so although it is not commonplace in our country we are not complacent or naive.
"We need to be vigilant at all levels of the game."
The Europol investigation is centred on the Debrecen keeper Vukasin Poleksic, according to Ekstra Bladet, who in 2010 was banned for two years by UEFA for failing to report an approach to fix matches for a betting syndicate.
But a Liverpool spokesman said: "We have had no contact from Europol or any other organisation over this."
Debrecen said they will not respond to the allegations.
"Neither DVSC or the player wants to react to this news. Everything on this matter has been dealt with in 2010," said a statement on the Hungarian club's website.
Poleksic failed to report that fixers approached him before playing Fiorentina in October 2009 - the Hungarian champions conceded four first-half goals to lose 4-3 - and the Court of Arbitration for Sport upheld the ban. It said it could not prove the result was manipulated, but UEFA rules require players and officials to report corruption attempts.
Europol have not detailed exactly which Champions League match in England is under investigation but that it took place "in the last three to four years" and is one of 380 games being studied.
However it emerged yesterday neither the Football Association nor UEFA were aware of any such probe.
Wales manager Chris Coleman said he had been staggered at the number of matches revealed to be under investigation and that it reflected badly on professional sport.
He told a news conference: "I am gutted if I am honest with you, I am disappointed at the level of it. It is staggering, sad.
"When I worked abroad I saw one or two things that made me raise my eyebrows but the extent of this is really very sad.
"I have been in football a long, long time and never doubted any referee, opposition players, and certainly not my own. I've seen a ref have a bad game, but never thought it was because of corruption.
"I've worked abroad in two different countries and things have happened on occasions and I have looked and thought that was not quite right, never my own team, but maybe a referee's decision, or something an opposition manager did.
"But when you look at the extent of the allegations it is sad. It is not good.
"It is not just football, we had the thing with rugby a while back when they cheated with blood on the pitch which was disgraceful, and we've had drugs with cycling, Lance Armstrong is an absolute sporting legend and we find out what happened there, now there all these allegations.
"Professional sport is not in a good place, and people are looking at us as role models for kids."


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By Tyra Sutak For the Camera
Posted: 09/29/2012 01:00:00 AM MDT
If you goWhat: NoBo Art District First Friday
When: 6-9 p.m. Friday
Where: The NoBo Art District runs along Broadway from Lee Hill Road south to Pearl
Info: http://cargocollective.com/noboartdistrict,meetup.com/BoulderMetalsmithingAssociation or bethmerckeldesigns.com
Ask any gallery owner in Boulder which medium of art is their bestseller, and nine of 10 responses will be "jewelry."
Wearable art, or art jewelry, has become a fashionable and affordable way to support local artists and galleries. And when it comes to jewelry, it's the one-of-a-kind pieces with contemporary flair that are highly sought after. And that is exactly the kind of artistic touch that local metalsmiths are working to create.
When artisan jewelry designer Beth Merckel made the move to Boulder in 2009, she fell in love with the city but realized one thing was missing: the support from fellow metalsmiths she had come to know while learning her craft in Northern California.
"There weren't a lot of options for a ground-floor metal work in Boulder," Merckel said. "I always wanted to live in Boulder — and when I moved here, I realized that the only thing missing were my metalsmithing friends back home."
So Merckel went to work creating her own network in Boulder by founding the Boulder Metalsmithing Association. Her first meet-up group consisted of only four local metalsmiths, including herself. But since that initial gathering, that group, plus nearly 160 additional members, have been meeting and connecting on a monthly basis to discuss new techniques, artwork and opportunities.
With the Boulder Metalsmithing Association creating so much interest in metalwork, Merckel sought out a location where the group could display its work.
Then came a case of what Merckel describes as "people who know somebody helping people who need something." She was connected with Jerry Gehringer of the North Boulder Metalsmithing School, where Merckel and other members of the Boulder Metalsmithing Association have been displaying their work during NoBo Art District First Friday events since January.
"People are interested in art jewelry and in the school and what we do," said Merckle, who mostly works with silver, gold and gemstones to create strong, yet feminine pieces. "Our first showing was really positive. It's difficult to find a venue for showing jewelry, and we're delighted to be part of the NoBo Art District's First Friday."
Look for Merckle and fellow jewelry artists such as Carrie Appel, Mollie Stauss, Barb Amador, Shar Louis, Amy Sanders and Michele Conn at the NoBo Art District's First Friday next weekend.


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Summer is rapidly drawing to a close, soon to be replaced with the dreary dark days of the autumn/winter months. As such Pocket-lint decided to make the most of the final sunny weeks by testing out the best water pistols we could find.
The result? A rediscovery of the joys of the waterfight and a newly found obsession with water balloons and catapults.
Water pistols and liquid flinging devices come in multiple forms, either as catapults, battery powered squirters with unrelenting streams or traditional pump-action with trigger combinations. Every type has its benefits, namely getting whoever you aim it at particularly wet. We especially like the added bonus of some having so much force behind the blast that they cause pain.
Here are the best of the best, but which one got us truly wet? Read on to find out...
Xploderz Xstormer 575
The Xstormer is more like a paintball gun than a water pistol, at least that is what it feels like if shot from 10-feet away. It fires small balls of jelly via a simple pull back and release mechanism on the back of the gun. It has some pretty serious range, managing to fling balls up to an alleged 22 metres.
In practise we found the Xstormer a little difficult to use, requiring you to tilt the gun back before putting a ball into the "chamber". If you fail to load things correctly the Xstormer would simply fire a sort of jelly mush rather than a more effective and direct Xploder round.
We figured the pull back and release firing mechanism might pose problems for the slightly weaker armed young person, while the jelly balls are presumably (we didn't try), not great to eat. All that aside, the pain factor and velocity the Xstormer flings its jelly blobs is definitely a plus. There is nothing better than being in a water fight and causing pain to the person who just squirted you. Sadly for many this just won't be deemed acceptable in a traditional water fight, but at least the evidence will melt.
Splash rating: 5
Super Soaker Scatter Blast
We couldn't talk water pistols without mentioning the almighty Super Soaker, who have long created uber water-based enjoyment for many.
Things approach water pistol perfection with the Scatter Blast, which is simple yet massively effective. The classic pump to shoot approach results in a powerful stream, but the decision to make the water scatter everywhere means you get a good area of effect.
The result is a powerful water pistol that when fully stocked with water, got us wetter than any other. We also like the simple no batteries and no trigger approach. It feels like there is a lot less that can go wrong with the Scatter Blast which is great if you plan on handing it over to a destructive 10-year-old.
The pump action itself is easy to do and doesn't require quite the strength the Xploder does, nor is aiming or firing the water pistol particularly inaccurate. Range could prove a problem for some as being essentially a water-powered shotgun, you need to get up close in order to squirt someone. All in all, however, the best of Super Soaker's bunch.
Splash rating: 9
Aquafire AK47
Battery powered water pistol action was a long way off in the glory days of Pocket-lint's youth. It has, undoubtedly, now arrived and is totally transforming the way you can squirt water at each other. Having batteries in a gun means effectively carrying about a portable hose. It means you can rapidly get someone wet, but that watery ammo can rapidly run out.
The Aquafire AK47 is quite unlike any other water pistol we have seen before, being entirely see-through and having the added cool of looking like the iconic weapon. It also isn't a massive strain on batteries and works around the rapid water-use problem by having removable ammo clips.
The Aquafire is reasonably priced, looks good and performs well in any water battle. It does lose some of the punch found in the traditional pump operated and water balloon based systems, but easily makes up for it in cool.
Splash rating: 8
Super Soaker Point Break
With a name that instantly conjures up images of that classic Keanu Reeves pistol-into-the-air moment, the Point Break inspires plentiful water pistol-based tomfoolery. It is pretty tiny in construction and boasts a pump on the bottom to build up water pressure prior to shooting. The system actually works very well, allowing you to get things ready before going into battle and then squirting away until the pressure goes.
Initially power outdoes things like the battery-powered pistols, but soon drops to a damp squib when the pressure runs out. The pistol itself can actually carry a surprising amount of water for its size and has the added benefit of being very light.
The only downside to the Point Break is that you can't carry two at once, thanks to the need of having to pump the pistol up in order to get it to fire. We advise this one be used as a backup to your main water blaster, keep it charged and ready and let loose when your main cannon runs out of water.
Splash rating: 7
Aeromax Fire hose and back pack water pistol
We were slightly worried when this one greeted us with a rather large "made in China" sign scratched onto the front. Our doubts, however, were quickly put to rest when we realised just how much water this thing squirts out.
You essentially tease the water out of the hose via a pumping action and the result is a pretty solid stream of liquid that will get you seriously soaked. The backpack element also means you can carry lots of water round so you get a decent innings before a refill is needed.
Build quality isn't exactly great and the plastic tube used to get water from the backpack to hose feels like it could fall apart at any minute, but in the arms of an 8-year-old, this could do some serious water damage.
Splash rating: 8
Wild Sling water balloon catapult
This one has the potential of inflicting more damage than any other water-based device on the market. The bigger you can get the balloon, the more water on your opponent. The problem is, however, that thinking too big, or going for too much power will result in a balloon self destruct and a very wet crotch thanks to the Wild Sling's leg-based firing system.
The Wild Sling itself is simple and effective, operating like a very basic catapult where you use either leg as the two parts of the "Y". You then pull the sling back and fling a water balloon in the direction you are facing. It isn't particularly accurate, but a direct hit can result in an instant soaking.
We like the idea of being alternative with the Wild Sling, but we can't see it being massively good against conventional pistols. You need to fill balloons and then get down on your bum and fire the thing, this leaves you seriously open to attack. All that aside, there is something of the retro about water balloons we really like, it makes Wild Sling an inventive take on a classic.
Splash rating: 8
Super Soaker Thunderstorm
The Thunderstorm, while suffering from the same lack of oomph as the AK47, is unrelenting in its drenching.
Removable clips, which are quite a bit bigger than the Aquafire's, allow for more water to be carried about on the go. The clips also can be attached to your belt, so you can carry multiple when going into a water fight, although be warned that the Thunderstorm only comes with one in the box.
A fully charged set of batteries and plenty of water to play with will result in a total soaking if you manage a direct hit. The water pistol itself is also well made, feeling like it could manage even the most vigorous of water fights. It is light and easy to use and thanks to the "tactical rail" can even have a scope mounted on the top...coool.
Splash rating: 8
Overall, out of the ones we tested, our favourite has to be the Super Soaker Scatter Blast. It's not good for long range sniper style, but then from our experience water fights are never about long range fighting, but close quarter combat melee.
You might want to consider something battery powered as a drenching backup, but as a primary weapon the Scatter Blast will inflict plenty of water based damage.
Seen anything better? Let us know!


text:
- Orange clownfish
Orange Clownfish Scientific classification Kingdom: Animalia Phylum: Chordata Class: Actinopterygii Order: Perciformes Family: Pomacentridae Genus: Amphiprion Species: A. percula Binomial name Amphiprion percula
(Lacepède, 1802)
The Orange Clownfish (Amphiprion percula) is widely known as a popular aquarium fish. Like other clownfish (also called anemonefish), it often lives in association with sea anemones. A. percula is associated specifically with Heteractis magnifica and Stichodactyla gigantea, and as larva use chemical cues released from the anemones to identify and locate the appropriate host species to use them for shelter and protection.[1] This causes preferential selection when finding their anemone host species.[2] Although popular, maintaining this species in captivity is rather complex. The Great Barrier Reef Marine Park Authority regulates the number of collection permits that are issued to aquarium fish dealers who seek this, and other tropical fish within the Great Barrier Reef Marine Park. The symbiosis between anemonefish and anemones depends on the presence of the fish drawing other fish to the anemone, where they are stung by its venomous tentacles. The anemone helps the fish by giving it protection from predators, which include brittle stars, wrasses, and other damselfish, and the fish helps the anemone by feeding it, increasing oxygenation, and removing waste material from the host. Various hypotheses exist about the fish's ability to live within the anemone without being harmed. One study carried out at Marineland of the Pacific by Dr. Demorest Davenport and Dr. Kenneth Noris in 1958 revealed that the mucus secreted by the anemone fish prevented the anemone from discharging its lethal stinging nematocysts. A second hypothesis is that A. percula has acquired immunity towards the sea anemone's toxins, and it has been shown experimentally to be a combination of the two.[3] The fish feeds on algae, zooplankton, worms, and small crustaceans.
The Amphiron percula can grow to be 11cm in length, but is on average 8cm, and can be recognized by three white lines across their bright orange bodies, with no distinction in color between sexes. The anterior white bar is placed just behind the eye; the middle bar goes straight down the middle of the fish; and the posterior bar occurs near the caudal fin. An anterior projecting bulge also exists on the middle bar. In addition to the white coloring, black edging outlines each fin with varying thickness.[2] This species can be mistaken for the similar species of clownfishes, A. ocellaris. This is known as the Ocellaris clownfish and sometimes referred to as the "false percula clownfish" or "common clownfish" due to its similar color and pattern. The "easiest" way to distinguish the two species is the fact that A. percula has 10 spines in the first dorsal fin and A. ocellaris has 11, which is a more reliable distinction than color patterns. The A. ocellaris does not have thick black edging outlining the fins.[2]
Since these fish live in a warm water environment they can reproduce all year long. Each group of fish consists of a breeding pair and 0–4 non-breeders. Within each group there is a size-based hierarchy: the female is largest, the breeding male is second largest, and the male non-breeders get progressively smaller as the hierarchy descends.[4] They exhibit protandry, meaning each fish is born male, but will only change to female if the sole breeding female dies. If the female dies, the breeding male changes sex, becomes the breeding female and the largest non-breeder becomes the breeding male. The spawning process is correlated with the lunar cycle. At night time the moon maintains a higher level of alertness in the A. percula and this increases the interaction with the males and females. Before spawning, the male attracts the female via courting behaviour. These courting actions include extending their fins, biting the female and chasing her. The males also swim rapidly in an upward and downward motion to attract the females. The nest site is also important for the survival of the eggs.[2] Depending on the size of the female spawn about 400–1500 eggs per cycle.[5] The expected tenure of breeding females is approximately 12 years and is relatively long for a fish of its size, but is characteristic of other reef fish.[6]
It has been unclear why the non-breeders continue to associate with these groups. Unlike non-reproductives in some animal groups, they cannot obtain occasional breeding opportunities, because their gonads are non-functional. They cannot be regarded as helpers at the nest, since it has been found their presence does not increase the reproductive success of the breeders. Recent research (Buston, 2004) suggests that they are simply queuing for the territory occupied by the breeders, i.e. the anemone; non-breeders living in association with breeders have a better chance of eventually securing a territory than a non-resident.[4] The probability of a fish ascending in rank in this queue is equal to that of the individual outliving at least one of its dominants because an individual will ascend in rank if any one of its dominants dies, and not simply when its immediate dominant dies.[4]
The development of the fish from juvenile to adult is dependent on the system of hierarchy, and can be described as density-dependent. There is aggression involved in these small families although usually not between the male and the females. The aggression usually exists between the males. The largest male will suppress the development of the next smallest male and the cycle continues until the smallest fish is evicted from the host anemone. Within each anemone, the regulation of the species is controlled by the female, since the amount of space for fish in her anemone is directly proportional to her size (which eventually reaches a maximum), so she ultimately controls the size of the other fish.[7] Amphiprion percula are very competitive fish and this causes the smaller fish to have a stunted growth. There is the potential for a fish to ascend in rank by contesting its dominant. This depends on the relative body sizes of the two fish, and is very unlikely to happen since A. Percula maintain well-defined size differences between adjacent individuals in rank.[4] However in an aquarium, this fish is peaceful, and it can live in an aquarium environment well.
The fish lay their eggs in a safe spot close to the anemone from where they are easily protected, and the parents can retreat to the safety of the anemone if danger threatens. Anemonefish usually lay their nests in the evening after a few days of carefully cleaning and examining the chosen site. Preferred egg sites are flat or slightly curved rocks or some other item the fish have dragged near their nest for the purpose. (In captivity, clay pots and saucers are an attractive choice.) First the female deposits some eggs with her ovipositor (a whitish tube descending from her belly), making a wiggling pass over the surface, then the male follows behind her fertilizing the eggs. After many passes, the nest is complete and will hatch in 6–8 days shortly after sunset, usually on a very dark night. In the meantime, the male is very protective of the nest and ceaselessly fans the eggs to provide proper oxygen circulation, and checks them for any bad eggs, which he eats before they can rot and damage more eggs. Females may or may not help the male tend the nest. At hatching, the larvae burst free and swim up toward the moonlight and the open ocean to ride the currents and eat plankton for about a week, before the still tiny metamorphosed clowns return to the reef and look for an anemone to settle into. Eventually the cycle repeats.
Recruitment is the number of individuals in a given species that can survive within a certain amount of time following larval habitation.[8] The higher the level of recruitment, the better chance a larva has of surviving long enough to become an actual fish. Large food supplies, low predator threats, and the availability of nearby anemonefish are all factors that affect recruitment levels of Amphirion Percula. Amphiprion Percula, like most coral reef fish, have a bipartite life cycle. This life cycle has a scattering pelagic larval stage whereas its resident phase is motionless. At the end of the A. Percula's pelagic phase, the larvae begin to settle on the coral reef and begin their recruiting process in the resident population.[4] Larvae that settle successfully and join a resident population are called recruits. Anemonefish species are recruited to areas where the fish are commonly found. Most anemonefish are site-attached and do not move from one anemone to another that are spatially distributed more than a few meters. This is simply because it is always a dangerous undertaking for A. Percula to be outside their anemonefish safe haven, exposed to dangerous predators. They are also very poor swimmers, increasing the risk involved in travel.[4] Recruitment is essentially the only method that the fish can use to inhabit new anemones. Finding a better living situation in a different anemone is unlikely because every anemone is already occupied by other anemonefish species. Anemonefish are known for reproducing all year round when they are in lower latitudes and it is anticipated that recruitment with these fish would follow the same pattern.[8]
Anemonefish are specialized coral reef fish that live within host anemones and are found in warmer waters in the Pacific Ocean, Indian Ocean, off northwest Australia, southeast Asia and Japan. Both the A. percula and the anemones reside in shallow waters and the depth usually does not exceed twelve meters with water temperatures ranging between 25–28 degrees C.[2] Host anemones, which are tube-like organisms that reside on coral reefs, are usually occupied by only one anemonefish species because one species will out-compete and exclude other species when they inhabit the same host anemone. Unless there was a significant size difference, two anemonefish species will show aggression towards each other when trying to occupy the same host anemone.[8] This is why the supply of nearby anemone hosts so strongly influences A. Percula's ability to achieve recruitment and survival in general. A primary host anemone is where an anemonefish is found at a high frequency and a secondary host anemone is where an anemonefish is found at a relatively low frequency. The distribution and availability of sea anemones is limited by the activity of photosynthesis of algae that occupy the anemones' tentacles.[2] Secondary hosts are usually only used if there is a severe lack of available primary hosts. When many different species of anemonefishes occupy similar habitats, they tend to spread themselves out according to smaller microhabitats and available species of anemones. The A. Percula and A. Perideraion both essentially live within the H. Magnifica anemone but the A. Percula has the highest selection ratios with the S. Gigantea.[8] A study done by Elliot & Mariscal in the region of Madang, Papua New Guinea found that all of the H. Magnifica anemones that were censused were occupied by the A. Percula and A. Perideraion. The A. Percula generally occupies anemones that are near shore while the A. Perideraion occupies anemones that are more offshore. Anemonefish will not occupy anemones if they are in shallow water or if they are too small. This is because shallow waters give an inhabitable environment for the A. Percula because of the lower salinity levels, increased temperatures and they would be exposed during low tides. Also, small anemones would not provide protection from predators.[8] The A. Percula and the host anemone are very important to one another and interact in a symbiotic relationship. The A. Percula cleans the host anemone by consuming algae residue and zooplankton such as copepods and larval tunicates. They also protect the anemone from polyp consuming fish and other predators, while the clown fish is protected from predators by the anemone. The A. Percula will sometimes carry pieces of food to the host anemone for later consumption. In most cases the host anemone then devours the food that the A. Percula stored around it.[2] Chances of survival for both parties involved are increased through this co-existence.
The development of the A. Percula happens relatively fast. After the eggs are fertilized, they are ready to hatch after about six to seven days. After hatching, the larval are very small and are transparent except for the eyes, yolk sac, and a few colors across the body. The larva then sinks to the benthic environment but then swims to the upper water column. The larva spends about a week floating among plankton and is transported by ocean currents.[2] The larval stage ends when the A. Percula settles to the bottom of the ocean. The process from larval stages to juvenile takes approximately one day. There is a rapid development of color during the A. Percula's juvenile stage. During the juvenile stage the anemonefish has to find a suitable anemone host. Specific chemical components are used when finding their host. These chemical cues are different for each anemonefish. This causes preferential selection when finding their anemone host species.[2] When the A. Percula comes in contact with the anemone it produces a protective mucous coat. This mucous coat is developed with multiple interactions with the host anemone. The A. Perculas dances around the anemone, touching its fins first to the tentacles and then its entire body during its first interaction with the anemone. This process could take a few minutes or up to several hours.[2] If the A. Percula does not continue to come in contact with the host anemone the protective mucous covering may disappear. The A. Percula belongs to a group of fishes that are not stung by the nematocysts of the anemone. If the A. Percula did not have the protective mucous covering then they would be stung by the anemone. Other fish species that do not have the mucous covering are consumed by the anemone.[2]
The 2003 Disney/Pixar film, Finding Nemo featured the clown fish duo, Nemo (voiced by Alexander Gould) a juvenile clownfish, the title character and Marlin's son and Marlin (voiced by Albert Brooks) as Nemo's overprotective father.
External links
- ^ Elliot JK, Elliot JM, Mariscal RN (1995). "Host selection, location, and association behaviors of anemonefishes in field settlement experiments". Marine Biology 122: 377–389. doi:10.1007/BF00350870.
- ^ a b c d e f g h i j k Lee, J. 2003. "Amphiprion percula"(Online).
- ^ Mebs D (1994). "Anemonefish Symbiosis: Vulnerability and Resistance of Fish to the Toxin of the Sea Anemone". Toxicon 32 (9): 1059–1068. doi:10.1016/0041-0101(94)90390-5. PMID 7801342.
- ^ a b c d e f Buston PM (May 2004). "Territory inheritance in clownfish". Proc. Biol. Sci. 271 (Suppl 4): S252–4. doi:10.1098/rsbl.2003.0156. PMC 1810038. PMID 15252999. http://rspb.royalsocietypublishing.org/cgi/pmidlookup?view=long&pmid=15252999.
- ^ Alava, Veronica R., Gomes, Luiz. (July 1989). "Breeding Marine Aquarium Animals: The Anemonefish. Naga". The ICLARM Quarterly: 12–13.
- ^ Buston P (2004). "Does the presence of non-breeders enhance the fitness of breeders? An experimental analysis in the clown anemonefish Amphiprion percula". Behavioral Ecology and Sociobiology 57: 23–31. doi:10.1007/s00265-004-0833-2.
- ^ Fautin, Daphne G. (1992). "Anemonefish Recruitment: The Roles of Order and Chance". Symbiosis 14: 143–160.
- ^ a b c d e Elliott JK, Mariscal RN (2001). "Coexistance of nine anemonefish species: differential host and habitat utilization, size and recruitment". Marine Biology 138: 23–36. doi:10.1007/s002270000441.
- Amphiprion
- Animals described in 1802
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text:
corporation(redirected from Corporate entity)
Also found in: Dictionary, Thesaurus, Legal, Financial, Encyclopedia.
Related to Corporate entity: closely held corporation
a business entity such as a company incorporated under legislation, usually a Companies Act, which can make the shareholders legally responsible only for the profits and debts of the company. That is the shareholders are not personally responsible. It has been held for generations that members of professions could not practice as corporations because they would lose their personal responsibility to their clients. It is becoming more common for this rule to be discarded.


text:
Freud Would Have a Field Day
Let's take a moment to really absorb the full impact of this wedding "cake". Drink it all in: the stacked strawberries, the bananas, the unfortunately positioned apricots ON the bananas, the rockin' plaid suit in the background...
Don't ask me for details; I have none. I will say, however, that if wedding cakes are meant to be symbolic, this couple is really looking forward to the wedding night. C'mon: banana towers? With apricot rings on the tips? At the epicenter of some kind of icing/oat/fruit explosion? (Ahh, but were they wild oats? Oh!)
"Sure, no, of course we believe you guys when you say you just wanted a 'healthy alternative' to traditional cake. And that 10 minutes you spent feeding each other bananas in front of everyone? Sure, that was kind of awkward, and the kids are asking a lot of questions now, but we know it was just 'cuz you both really like bananas. A lot."
Say, do you suppose this was the bride's going-away cake?


text: Flat Top Beam Shapers are refractive field mapping optical systems that convert collimated Gaussian input beams into collimated flat top beams with a uniform intensity distribution and flat phase front. Due to the field mapping optical design, the even intensity distribution of the converted beam is stable over great distances making it ideally suitable for holography, microscopy, and system integration. With no internal focusing, they are also the perfect solution in applications such as material micromachining, welding, and engraving that require high power lasers. These Flat Top Beam Shapers are offered in different design wavelengths for common YAG, fiber laser, and CO2 laser sources. Each is operating over a definite wavelength range for laser tuning and the use of multiple laser sources.


text:
At my current job we have Low, Medium, High priority bugs.
- Low priority bugs are small errors that don't stop shipping or cause real trouble for any user.
- Medium priority bugs cause some internal users trouble but have known workarounds.
- High priority bugs are problems that our customers will see, can corrupt data, or crash a system.
How do other teams classify bugs in their system?