text:
|Publication number
|Publication type
|Application number
|Publication date
|Sep 14, 1993
|Filing date
|May 12, 1992
|Priority date
|May 12, 1992
|Fee status
|Also published as
|Publication number
|Jack O. Chu, Louis L. Hsu, Toshio Mii, Joseph F. Shepard, Scott R. Stiffler, Manu J. Tejwani, Edward J. Vishnesky
|Original Assignee
|International Business Machines Corporation
|Export Citation
|BiBTeX, EndNote, RefMan
|Patent Citations (7), Non-Patent Citations (10), Referenced by (48), Classifications (18), Legal Events (6)
|External Links: USPTO, USPTO Assignment, Espacenet
This invention relates generally to semiconductor device structures and fabrication, and more particularly to capacitors with roughened single crystal plates.
As memory cells, and particularly dynamic, random access memory (DRAM) cells, become increasingly smaller, charge storage becomes more difficult. Smaller cells include smaller capacitors, which in turn store less charge. Eventually, circuit noise can overcome the stored charge, making the data from the memory cells unreliable.
Several techniques have been used in the art to increase capacitance and charge storage without affecting, or while minimally affecting, cell size.
One such technique includes the use of trench capacitors, wherein capacitor plates are formed on the walls of trenches extending into the semiconductor substrate. Such trench capacitors use the area on the vertical walls of the trenches to increase the capacitance without increasing the size, or footprint, of the cells on the substrate (see for example, W. P. Noble et al., IEDM 1987, pp. 340-343).
The formation of capacitors on raised mesas can be used to accomplish the same results as trench capacitors (see for example, H. Arima et al., IEDM 1991, pp. 651-654).
Another technique, analogous to that of trench and mesa capacitors, is stacked capacitors. In a stacked capacitor environment, the capacitor plates are stacked over the cells, again increasing capacitance and charge storage with minimal or no increase in footprint. See, for example, JA 0278060 by Fujitsu showing a stacked capacitor structure.
JA 283860 by Mitsubishi Electric Corp. shows the formation of a conical structure within a capacitor trench. The capacitor plates are formed over the cone thereby increasing the area of the plates. This structure can achieve a modest increase in capacitor area (i.e. about 2�), but its reproducability is highly dependent on the etching steps used to form the cone. In addition, in practice, as trench widths become smaller (e.g., less than 0.8 μm), the formation of such cones inside a trench becomes very difficult. Typically the chemical vapor deposition (CVD) of polysilicon (polycrystalline silicon) is a very conformal process and thus is not suitable for forming such cones. Silicon cones may be formed inside a trench by sputtering processes provided the trench is sufficiently wide (e.g., >1.0 μm). For smaller trench widths, the sputtered silicon tends to substantially close the opening at the top of the trench, thus making cone formation difficult or impossible.
U.S. Pat. No. 4,906,590 to Kanetaki et al. shows a method of forming a trench capacitor wherein photoresist deposited within the trench is exposed to a standing wave of light intensity. The exposed photoresist is developed to leave a patterned mask, which is in turn used to etch periodic hollows in the side wall of the trench. A capacitor plate is formed in the trench, the roughened side wall increasing the plate area.
U.S. Pat. No. 4,397,075 to Fatula, Jr. et al. (assigned to the assignee of the present invention) shows a method of forming an FET memory cell wherein a wet etch is used to form a widened well within a trench. The cell capacitor thus has an increased area relative to a capacitor formed within an unmodified trench.
To further address the problem of charge storage in increasingly smaller capacitors, it has been proposed to texture the capacitor plates, whereby to increase the charge storage area. Hayashide, Y., et al., "Fabrication of Storage Capacitance-Enhanced Capacitors with a Rough Electrode," Extended Abstracts of the 22nd Conference on Solid State Devices and Materials, Sendai, 1990, pgs. 869-872, shows a method of forming polysilicon films on substrates wherein highly textured surfaces result. The Hayashide process is performed using low pressure, chemical vapor deposition (LPCVD) at a temperature of 580 degrees centigrade.
Watanabe, H., et al., "A New Stacked Capacitor Structure Using Hemispherical-Grain (HSG) Poly-Silicon Electrodes," Extended Abstracts of the 22nd Conference on Solid State Devices and Materials, Sendai, 1990, pgs. 873-876 shows a 64Mbit DRAM storage cell including roughened polysilicon storage electrodes formed by LPCVD at 600 degrees centigrade.
Hayashide and Watanabe both suffer from the disadvantage of being highly temperature dependent, bringing into question process reproducability.
In summary, while the problem of providing sufficient charge storage for increasingly smaller memory cells has been recognized in the art, the previously known solutions suffer from significant drawbacks. Trench, stacked, and mesa capacitor structures do not provide sufficient capacitor area for the increasingly smaller physical size and higher capacity memory cells. Processes which alter the shape of the trench (i.e. by providing wells or hollows) require significant additional processing to provide relatively small increases in capacitor area. The use of textured surfaces, as currently proposed, requires strict process tolerances which can, in turn, create difficulties in uniformly reproducing capacitor area. For example, the formation of a textured polysilicon surface must generally be accomplished in a narrow temperature range (e.g. 570� C.-590� C.). Thus subsequent process options are limited to lower temperatures, since subsequent higher process temperatures may reduce surface roughness.
An object of the present invention is to provide a new and improved process for forming capacitors of suitable size without increasing overall device size and retaining compatibility with semiconductor devices and processes.
Another object of the present invention is to provide such a process for forming capacitors which are capable of uniform reproduction without being dependent on restrictive process controls.
A further object of the present invention is to provide such a process for forming capacitors for semiconductor memory cells.
Another object of the present invention is to provide new and improved capacitor structures utilizing the above-described process.
Yet another object of the present invention is to provide new and improved semiconductor memory cells incorporating the above-described capacitor structure.
Accordingly, a capacitor is provided having a substrate and a first capacitor plate including a lattice mismatched crystalline material is formed over and supported by a surface of the substrate. A layer of insulating material is formed over and supported by the first capacitor plate. A second capacitor plate including a layer of conductive material is formed over and supported by the layer of insulating material.
These and other objects, features, and advantages of the present invention will become apparent upon consideration of the detailed description of the invention when read in conjunction with the drawing Figures, in which:
FIGS. 1-3 represent consecutive, cross-sectional views of a trench capacitor being constructed in accordance with the present invention, with FIG. 1A showing an enlarged portion of FIG. 1 and FIG. 3A showing an enlarged portion of FIG. 3;
FIG. 4 is a cross-sectional view of an FET DRAM memory cell including a trench capacitor constructed in accordance with the process described above; and
FIG. 5 is a cross-sectional view of an FET DRAM memory cell including a mesa capacitor constructed in accordance with the process described above.
Referring now to the drawings, FIG. 1 shows a semiconductor substrate 10 including a generally rectangular (in cross-section) trench 12 in a major surface thereof. Substrate 10 preferably comprises p-doped silicon, for example having a crystal orientation of <100> and a resistivity of approximately 0.01 Ω/square. Substrate 10 is coated with a layer 16 of a dielectric material, e.g. a suitable oxide or nitride or a composite of oxide, nitride, and oxide layers on its top or plateau surface. Trench 12 is formed by a conventional process, for example by masking and anisotropically etching with an appropriate etchant using the layer 16 as a mask.
In accordance with the present invention, an n+ diffusion layer 17 is formed to line the sidewalls and base of trench 12, thus forming part of a ground plate when the capacitor of the present invention is finally formed. The layer 17 may be formed by conventional means. For example, the trench 12 may be filled with an n+ doped glass (not shown) and annealed to drive the dopants in the glass into the trench sidewalls and base. The residual doped glass is then removed by either a wet or dry etch process. A layer 18 of germanium is deposited heteroepitaxially on the surface of layer 17 to provide the roughened upper surface 18 visible in the enlarged view of FIG. 1A. Layer 18 is formed to a thickness of preferably less than about 350 Å, and can be formed by CVD at a temperature greater than 400� centigrade, a pressure in the ultrahigh vacuum range 1-50 mTorr, and using GeH4 as a source gas in helium at about 30 sccm.
While this embodiment of the present invention has been illustrated by the deposition of Ge layer 18 over the diffusion layer 17, it is more generally described by the growth of any lattice-mismatched crystalline material under conditions so as to form "islands," or a highly roughened surface. The term "lattice-mismatched crystalline material" describes any crystalline material which is lattice-mismatched with respect to its underlying layer. In the preferred embodiment of the present invention this underling layer is substrate 10, comprising p-doped silicon. When such deposition is performed using germanium over silicon, the islanding effect is generally recognized to be the result of the Stranski-Krastanow Mechanism.
For a description of the growth of germanium over silicon, see Varhue, W. J., et al., "Surface Morphology of Epitaxial Ge on Si Grown by Plasma Enhanced Chemical Vapor Deposition," Proceedings of the First Topical Symposium of Silicon Based Heterostructures, Toronto, Oct. 8-10, 1990, pgs. 26-28, which discusses the heteroepitaxial growth of Ge on Si using plasma enhanced chemical vapor deposition. Varhue shows that by enhancing the mobility of the Ge atoms, which can be accomplished by increasing the power and/or the deposition temperature, three-dimensional growth, and highly roughened surfaces, can be obtained. Varhue is representative of other art in this field describing similar results. In the alternative, the layer 18 could be formed by molecular beam epitaxy.
In the present invention, other lattice-mismatched crystalline materials, such as gallium arsenide (GaAs) or metal silicides, can be substituted for the germanium of layer 18.
Referring now to FIG. 2, a layer 20 of a conductive material, preferably in situ doped polysilicon, is deposited conformally over the structure and within trench 12 to a thickness of 500 Å�100Å. Layer 20 can be formed, for example conventional CVD process. It has been determined that, as long as layer 20 is kept relatively thin (i.e. less than about 800Å in thickness), the roughness of the upper surface of layer 18 is replicated into the overlying conductive layer.
With reference now to FIG. 3, a layer 22 of insulating material, preferably silicon dioxide (SiO2), is formed conformally over the structure to a thickness of about 100Å. Layer 22 can be formed, for example, by a conventional process of thermal oxidation or high pressure oxidation. Alternatively, layer 22 can be a composite layer formed from a layer of oxide and a layer of a nitride or formed from layers of an oxide, a nitride, and an oxide. Layer 22 is kept suitably thin so as to replicate the roughness originating on the upper surface of layer 18, but is of sufficient thickness to function reliably as an insulator in the subsequently formed capacitor. For purposes of illustrating the present invention, the roughened surface originating as the upper surface of layer 18 (FIG. 1A) is again shown diagrammatically reflected onto the upper surface of layer 22.
Still with reference to FIG. 3, a layer 24 of conductive material, preferably in situ doped polysilicon, is deposited conformally over the structure to a thickness of about 3,000 Å. Layer 24 can be formed, for example, by a conventional process of CVD. As shown in FIG. 3, layer 24 substantially fills aperture 12, forming conformally over the roughened upper surface of of layer 22. An enlarged view of the structure, including the textured surfaces originating with layer 18 and extending into the upper surface of layer 22, is shown in FIG. 3A.
There is thus formed a capacitor 25 having a first, ground, conductive plate of diffusion layer 17 germanium layer 18 and polysilicon layer 20, an insulator layer 22, and a second, node, conductive plate of layer 24. It will be understood that, while this capacitor has been shown formed in trench 12, it can alternatively be formed on a flat, or a raised mesa surface, or just about any surface configuration on which the necessary layers/materials can be deposited.
It has been determined that, in a normal semiconductor manufacturing environment, the capacitance of capacitor 25 formed in accordance with the present invention is highly controllable and reproducible. For example, through the use of a multi-chamber or so-called "cluster" tool, layers 18 and 20 may be deposited without removing the capacitor 25 from a vacuum environment. As mentioned above, the processes taught herein permit the capacitor to be formed on sidewalls such as those found in trenches and on raised mesas. Further, the inclusion of germanium has the benefit of improving the electrical contact properties of the silicon, germanium, and polysilicon layers 17, 18, and 20 respectively.
While the present invention has so far been illustrated as the formation of a capacitor, several examples will now be given of the application of the present invention to the formation of DRAM memory cells. Referring now to FIG. 4, a dynamic random access memory (DRAM) cell 30 is shown including a field effect transistor (FET) 32 connected to capacitor 25' for using the capacitor as a charge storage device. Capacitor 25' is similar to that shown in FIG. 3, with the exception that oxide layer 16' is formed only as a collar around the top portion of trench 12, and does not extend onto the horizontal surface 14 of substrate 10. The oxide collar 16' serves to electrically isolate nodes 36 and 17 in a known fashion. The oxide collar 16' may be formed by partially etching the trench 12 and growing an oxide on the sidewalls to a thickness of approximately 500 Å. The trench 12 is then further etched to remove oxide from the bottom portion of the trench 12. The ground conductive plate 17, 18, and 20 is formed in an identical fashion as is described in connection with the embodiment of the present invention shown in FIGS. 1-3. A thick layer of recessed oxide 33 generally surrounds DRAM cell 30, electrically isolating the cell from other semiconductor devices (not shown) on substrate 10.
FET 32 includes n+ type drain and source regions 34, 36, respectively, adjoining surface 14 of substrate 10, and spaced apart by a channel region 38. A gate electrode 39, preferably of polysilicon covered by a dielectric 40B, spans drain and source regions 34, 36 over channel 38, and is insulated from the channel by a thin layer of gate oxide 40. Thicker oxide regions 40A, form spacers to cover the sides of gate 38.
Germanium layer 18 of capacitor 25' extends over and into electrical contact with source region 36 of FET 32.
It will be understood that there are many different, known processes and methods for forming FET 32, the structure of which is well known in the art. The exact process used to form FET 32 is not relevant to the present invention, with the exception that the process selected be compatible with the formation of capacitor 25'. As an example, the following process steps can be used to form DRAM cell 30:
1) relevant areas are masked, and recessed oxide isolation 33 formed in a conventional manner;
2) capacitor 25' is formed in the manner described with respect to FIGS. 1-3 above, layer 18 extending into contact with drain region 36;
3) drain and source regions 34, 36 are formed and generally masked;
4) relevant areas are again masked, and FET 32 is completed.
Referring now to FIG. 5, a DRAM cell 60 is shown, including an FET 32 and a capacitor 25" substantially identical to the like-numbered structures earlier shown and described. DRAM cell 60 differs from cell 30 (FIG. 4) only in that capacitor 25" is disposed partially over the FET 32 and partially over adjoining field isolation region 33 (in contrast to in trench 12 as earlier described in FIGS. 1-3).
Many methods of forming FET 32 and capacitor 25" will be apparent to those skilled in the art, and the exact process steps are not relevant to the present invention. As an example, the following process steps can be used to form DRAM cell 60:
1) oxide isolation 33 is formed in a conventional manner, and the structure appropriately masked;
2) FET 32 is formed in a conventional manner, then appropriately masked;
3) layers 18", 20", and 22" of capacitor 25" are formed and defined (i.e. by etching); and
4) polysilicon layer 24" is deposited conformally over the structure, concurrently forming the second plate of capacitor 25" and establishing a ground contact.
There has thus been provided a new and improved capacitor structure having roughened surfaces to significantly increase capacitance without increasing cell size (footprint). The structure uses a heteroepitaxially deposited, lattice-mismatched crystalline material to provide the roughened surface in a process completely compatible with the formation of semiconductor devices. A process is described for forming the capacitor in a trench, or on any suitable surface configuration, including horizontal and mesa-type surfaces.
The above-described capacitor structure, and method of making same, is further provided in two DRAM cells: one cell including a trench capacitor, and the other including a stacked, generally horizontal capacitor. Processes are provided for manufacturing the cells. Such DRAM cells exhibit the benefits and improvements readily apparent from providing increased charge storage capability in the same or a smaller area.
The present invention has application in the formation of very large scale integrated (VLSI) circuits, and particularly in the formation of high density memory cells and DRAM cells.
While the invention has been shown and described with respect to preferred embodiments, it is not thus limited. Numerous changes, modifications, and improvements falling within the scope and spirit of the invention will occur to those skilled in the art.
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|U.S. Classification
|International Classification
|Cooperative Classification
|European Classification
|May 12, 1992
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Gears of War 3
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- By Epic Games Inc. for Xbox 360
Gears of War 3 Unlockables
|How to unlock
|Highest point total for the match.
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|Assisted 10 kills in a round.
|Revived 5 teammates in a round.
|So Close
|Killed while recovering from DBNO.
|Revived yourself 5 times in a round.
|5 executions in a round.
|Stop Thief!
|5 kills stolen by others in a round.
|First to Fight
|First kill in every round of a match.
|Final Word
|Final kill of the match.
|The Cleaner
|Final kill in every round of a match.
|Coup de Grace
|Final kill with an execution.
|Won a match with no deaths and 10+ kills.
|Smooth Operator
|Highest K/D ratio in a match.
|Tough Guy
|Fewest deaths in a match.
|Rough Day
|Most deaths in a match.
|Stay Down
|More downs than kills in a match.
|Most executions in a match.
|Leaser damage taken in a match.
|Most melee hits in a match.
|Most revives than kills in a match.
|Spray and Pray
|Most blindfire kills in a match.
|Most headshot kills in a match.
|Carmine's Star
|Most headshot deaths in a match.
|Most grenade kills in a match.
|Most pistol kills in a match.
|Quick Clips
|Most perfect Active Reloads in a match.
|Most revives in a match.
|Well Protected
|Most revived player in a match.
|Guys? Hello?
|Most time down but not out in a match.
|Buttoned Up
|Spent the most time in cover.
|Under the Radar
|Earned no other ribbons in a match.
|Pop Goes the Weasel
|Blew up 3 enemies at once (Ticker).
|Killed an enemy with a swallowed grenade (Wild Ticker).
|Multiple enemies you stunned were killed (Wretch).
|Killed 4 enemies without dying (Butcher).
|Team Shaman
|Healed 4 teammates at once (Kantus).
|Team Savior
|Revived 3 teammates at once (Kantus).
|Destroyed 5 fortifications in a round.
|Test Driver
|Played as 5 different Locust in a round.
|Killed 5 different Heroes in a round.
|Ready for the Heavies
|Unlocked the final row of Locust.
|Just in Time
|Completed the wave with only 1 second left.
|Long Hauler
|Completed all 50 waves in one session.
|Point Man
|Earned the most cash in the wave.
|Combat Engineer
|Worked on 5 fortifications in one deployment.
|Established a COG Base.
|Gave $5,000 to teammates.
|In Ghost Cam, spotted 3 weapons before they were picked up.
|Survived the wave but with no kills.
|Phat Loot
|Completed a wave Challenge Objective.
|Last Hope
|Survived the wave as the last one alive.
|Go on Without Me
|Completed the wave as the only one dead.
|High ROI
|Killed 5 enemies with a weapon you purchased.
|I Gotcha
|Revived all 4 teammates in one wave.
|Like a Boss
|Survived a Boss Wave without going down or dying.
|Killed 3 enemies in a wave that were attacking a decoy.
|Shot 5 Lambent Pods in a chapter.
|Mech Jockey
|Killed 10 enemies with a Silverback.
|Killed 5 Shriekers.
|Quick Kicker
|Kicked 5 small enemies.
|Killed a ground bursting enemy in the air.
|Killed 3 Lambent Headsnakes.
|Sever 5 Lambent mutant arms.
|Pig Sticker
|Retro charge 4 Formers in one charge.
|Most kills in an Arcade chapter.
|Hand Holder
|Most revives in an Arcade chapter.
|Most assists in an Arcade chapter.
|Most ammo taken in an Arcade chapter.
|Least ammo taken in an Arcade chapter.
|Number 1
|Earned the highest score in an Arcade chapter.
|Priority Target
|Highest score for a single kill in an Arcade chapter.
|On Your Feet, Soldier
|Completed Arcade chapter without going down but not out.
Recent Threads
- Favorite Character/Weapon Skins 19
- What to do if your rank resets and how it happens *important read!* 34
- YouTube Channel Invitation 0
- Starting A Casual Team 0
- Team up! 49
- New clan HD now recruiting members 1
- Introductions & GamerTags 54
- Got 1 extra beta key.. 7
- What Level Are You? 147
- Trying to form a good team 0
- Beating the queen on insane help. 30
- Hello 0
Gears of War Series
- Gears of War 22008
- Gears of War2006

subset: commoncrawl


text:
Famous Faces Quizzle
By Digital Press Publishing
Open iTunes to buy and download apps.
Speed... Skill... Bragging Rights... Think you can name these FAMOUS FACES?
With 500+ to choose from, you'll waste your life away guessing these HILARIOUSLY sketched faces! Earn achievements, points, and coins for each face you answer correctly and earn a SPECIAL reward for each face you answer PERFECTLY.
Need help? HINTS and MAGIC WANDS are abundantly available or you can ask for help on your FAVORITE social networking site.
So what are you waiting for? Download FAMOUS FACES QUIZZLE and start guessing these famous faces TODAY!
What's New in Version 1.6
*** What's New in 1.6 ***
-Fixes crash bug some users are seeing
-Fixes wands and hints issue
Customer Reviews
Really cool
I think it's really cool. For kids they should have several kids levels. My nephew would LOVE it! They should also have guess the animal. I think you should be able to play with friends. It sometimes freezes! But overall, it's really great!!!! 👍
Bad App
Doesn't even open up on my phone, it just keeps shutting out. Didn't even get to start playing the game. I downloaded it and anytime I tried opening the app it closed out by itself after the second I pressed it to open. Not recommend to play.
This app
I absolutely love it. I got my sister in law hooked on it and she got my brother hooked. Lol. We have fun.
- Free
- Category: Games
- Updated: Apr 16, 2013
- Version: 1.6
- Size: 37.7 MB
- Language: English
- Seller: Digital Press Publishing, s.r.o.
- © Broken Thumbs Apps 2012
Compatibility: Requires iOS 4.3 or later. Compatible with iPhone, iPad, and iPod touch.
Top In-App Purchases
- 500 Coins$1.99
- Spelling Fairy$1.99
- 1375 Coins (10% BONUS)$4.99
- 30 Hints (20% BONUS)$0.99
- 4 Wands (20% BONUS)$0.99
- Ads Free + BONUS 100 Coins$1.99
- 3125 Coins (25% BONUS)$9.99
- 7500 Coins (50% BONUS)$19.99


text:
Share < br />this article:
Most Romantic Movie Quotes of All-Time
Cory Lopez
| February 11, 2013 - 4:54 pm
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Helen Hunt
Jack Nicholson
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text:
SYNERGY: East Tennessee Art Educator Exhibition
Celebrating the SYNERGY between art students and art educators!
In it's third year, SYNERGY showcases East Tennessee's most gifted K-12 art students alongside their teachers, diverse artists will participate in this special exhibition at the Clayton Center for the Arts. See the results of the artistic student-teacher synergy that happens every day in East Tennessee schools.
The East Tennessee Art Educator Exhibition is a newer exhibition designed to promote the work of East Tennessee's finest teaching artists. K-12 art teachers and current art interns/student teachers from public schools, private schools and academies are invited to apply to the exhibition which will be alongside an exhibit featuring the creative works by East Tennessee's most gifted art students. The exhibition will be selected by a TBA peer juror for exhibition. This exciting exhibit will be held in the Blackberry Farms gallery at the Clayton Center for the Arts in Maryville, TN. The exhibit will be on display from April 7-22, 2016.
Where: Clayton Center for the Arts
When: April 7-22
Times: Monday- Friday, 10:00am – 6:00 pm
How Much: Free
2016 Awards TBA
First Place: Jessica Bledsoe "Oh Mommy Look", Gibbs High School
Second Place: Jenny Snead, "Small Offerings", Sterchi Elementary
Third Place: Alexis Keever, "Octobowl", Jefferson Middle
Honorable Mention: Ericka Ryba, "He Loves Me, He Loves Me Not", Holston Middle School
Honorable Mention: Suzanne Wedekind, "Reflecting", West Valley Middle
Honorable Mention Alexis Keever:"Ending to Begin", Jefferson Middle
2016 Juror
"Art is a lie that makes us realize the truth." This statement by Picasso is so true. Art is such an important aspect of our society and it is Libby Lynch's goal to ensure that as many children as possible in Tennessee have access to quality art instruction. Her contribution to making this possible has been to take an active role in our state's professional art education association (TAEA). Libby has been a member of TAEA since 1991; she taught art with the Shelby County System for 6 years before moving to Humboldt Tennessee. She first became active on the TAEA board in 1996 while working as the curator for the West Tennessee Regional Art Center. In 1997, she accepted the position that she currently hold as the upper school art instructor for University School of Jackson. She is a dynamic teaching and working artist.
Committee Chair
Jim Dodson
Additional Support Provided by:


text:
Masters Rogers Cup : ATP Tour Tennis Tournament Results and Schedules 2015
Masters Rogers Cup 2015The Tournament Winner of the Year 2014 was after 3 played Final Sets (1 : 2) Player Murray.
A. Murray won this game against the second Finalist N. Djokovic.
In Year 2015 participated to this ATP Tournament 56 Tennis Players.
The Tournament Masters Rogers Cup currently running since 10/08/2015.
The ATP Tour Tennis Tournament Masters Rogers Cup is played on Hard Court.
Overview about all known Hard Court Tournaments for ATP Tour and the live Scores Ticker :
Masters Rogers Cup live Scores
ATP Hard Court Tournaments
live Results Masters Rogers Cup 2015All current Tennis ATP Tour Results live for the
ATP Tournament Masters Rogers Cup for the Year 2015.
Schedules Masters Rogers Cup 2016
Masters Rogers Cup Tournament Archiv
The marked Tennis Results and Player are showing the Match Winner.
The recent Refresh of the ATP Tour Tennis Results for Tournament Masters Rogers Cup was 04:51 o`clock.
All ATP Results are ordered by scheduled Match Start and by Round or Group.


text:
"United Policyholder's contribution to the event helped hundreds of families, children, parents, pet owners, and individual community members take action to make themselves and their families more ready for emergencies."
In this library you will find guidance to help you get the insurance protection you paid for. Insurance is big business and the claim process is not a familiar or level playing field for most people. We help you get oriented and learn about your rights and options. We want you to be your own best advocate and know where and how to get government and/or professional help if and when you need it. You can also use the search box to access our full website.


text:
Apartamentos Europa, Costa Brava
- Free WiFi in lobby
Main amenities
- 180 guestrooms
- Restaurant and bar/lounge
- Outdoor pool
- Self parking
- Terrace
- 24-hour front desk
- Garden
- Arcade/game room
- Front desk safe
- Self-serve laundry
- Gift shops/newsstands
- Tour/ticket assistance
What's around
- Monastery El Convent in Blane (1.5 mi / 2.3 km)
- Marineland (2 mi / 3.2 km)
- Pinya de Rosa Botanical Garden (2.3 mi / 3.7 km)
- Treumal Beach (2.7 mi / 4.4 km)
- Santa Cristina's Shrine (2.7 mi / 4.4 km)
Apartamentos Europa, Costa Brava
Hotel Info: 866-539-8117
- Apartment, 1 Bedroom
- Apartment, 2 Bedrooms
Also popular with travelers from the USA
At a glance
Key facts
Hotel size
- This hotel has 180 rooms
- 24-hour check-in
- Check-out time is 10:00 AM
Required at check in
- Credit card or cash deposit required
- Government-issued photo ID required
Travelling with others
- Pets not allowed
- Free WiFi in public areas
- Self parking *
Nearby One Star Costa Brava hotels
In the hotel
- Restaurant
- Bar/lounge
- Outdoor pool
- Children's pool
- Arcade/game room
- 24-hour front desk
- Tours/ticket assistance
- Laundry facilities
- Number of buildings/towers - 4
- Elevator/lift
- Safe-deposit box at front desk
- Garden
- Terrace
In the room
- Sofa bed
- Sofa bed size double
- Separate sitting area
- Balcony
- Private bathroom
- Shower/tub combination
- Cable/satellite TV channels
- Refrigerator
- Microwave
- Kitchenette
Top Costa Brava hotels
Recently reviewed hotels in Costa Brava
- S'Agaró Hotel Spa & WellnessFrom
"Very nice boutique hotel. The breakfast and service was extravagant. The view and hotel grounds are stunning. Only issue is the rooms need a tad of update, and the walls are…"Jun 11, 2016
- Ciutat De GironaFrom
"great location in the old town area of Girona."Jun 5, 2016
- Aparthotel Comtat Sant JordiFrom
"Nice for a budget hotel. Great place to take a young family as long as you're not expecting the Ritz."Jun 4, 2016
- Salles Hotel Aeroport de GironaFrom
"Perfect hotel to arrive to Girona-Costa Brava by airplane at midnight. Very close distance with a hotel shuttle bus."Jun 3, 2016
Apartamentos Europa, Costa Brava's small print
Also known as
- Apartamentos Europa
- Apartamentos Europa Blanes
- Apartamentos Europa Hotel
- Apartamentos Europa Hotel Blanes
- Apartamentos Europa/Lotus Blanes, Costa Brava, Spain
- Apartamentos Europa/Lotus Hotel Blanes
- Apartamentos Europa Blanes, Costa Brava, Spain
- Apartamentos Europa Lotus Blanes
Cash transactions at this property cannot exceed EUR 2500, due to national regulations. For further details, please contact the property using information in the booking confirmation.
Mandatory fees
You'll be asked to pay the following charges at check in or check out:
- A tourist tax will be collected at the property upon arrival. The tax applies up to a maximum of 7 nights per person, per stay. Children under 17 years of age are exempt from this tax.
Cash deposit: EUR 120 per stay
- Resort fee: EUR 0.50 per person, per night
Optional extras
Self parking costs EUR 10 per day
We have included all charges provided to us by this hotel. However, charges can vary, for example, based on length of stay or the room you book.
Hotel registry number: ATG-000056
Is the description of this hotel not correct? Tell us


text:
The How Fucked by Bush You Are Test
Their result for The How Fucked by Bush You Are Test ...
Pretty fucked
### is your Fuckedness Number! Crazy!
Their Analysis (Vertical line = Average)
They scored 11% on Fuckedness, higher than 32% of your peers.
All possible test results
Not very fucked
Let me take a wild guess. You're male. You're white. You're Republican. You don't let actual facts bother you. You either have a lot of money or you're a poor stupid redneck. You think having mo... Read more
Slightly fucked
You're probably a Republican, but a fairly moderate one. You're still most likely an asshole, but you can fake your way through a social gathering. You could get fucked here and there by the Bush ad... Read more
Pretty fucked
You're pretty fucked for the next four years. Why? I don't know, maybe it's because you're actually smart and have real actual morals, and not just the fake Christian kind. Maybe you're a minority.... Read more
So fucking fucked
Wow. You are so fucked. Really, really fucked. I'm sorry for the bad news, but holy shit are you fucked. There's a good chance that you're a poor, gay, black woman without healthcare who doesn't b... Read more
Recent Results
agnieszkadamska76 / f / Straight
Opopova18 / f / Straight
Isabbbbbbella17 / f / Straight
27plumpgeek38 / m / Straight
Loony12347 / f / Gay
Tests others are taking
MorganDemo22 / m / Straight
NO9ine20 / m / Straight
The Perception Personality Image Test
mariham17 / f / Straight
The Which Ancient Temperment Dominates Me Test
roberte_cs47 / f / Straight
JeanDuvalthecat29 / m / Straight
More tests we think you'll like
Taken 5082 times.
The How 'L Word' Are You? Test
Do you watch Showtime's Hit Series "The L Word". Of course you do. How into this show are you? Let's find out!
Taken 1399 times.
The Are You Lesbian Quiz Test
Find out if you are a lesbian, bi or straight
Taken 92469 times.
The Are you gay bi or straight? Test
This is the ultimate and most accurate test one could ever take in this area. This test is for boys, but if you're a girl and you feel you REALLY want...
Taken 6874 times.
The MeTest
now do you really know me?
Taken 240 times.
Test Bloque III [ITIL]
Bloque III - JL (2)
Taken 10215 times.
The Waht type of car person are ya Test
Hi! I'll be asking questions regarding the automotive cultural set u fit into. Also whether you are more speed/power oriented or more appearnce orien...
Taken 170 times.
Single Test
Should you stay single? Find out!
Taken 2033 times.
The Dog Facts Test
This is my first test and it contains 50 questions of various facts about dogs. Each question is scored 2 points so there is a possible 100 points. ...
Taken 15051 times.
The What Kind of Diaper Are You Test
Hi! And welcome to my What Kind of Diaper Are You Test. I'll be using advanced logic and knowledge to determine your true nature.
Taken 9777 times.
Famous Movie Quotes Test
What is your knowledge of Famous Movie Quotes?
Connect your existing OkCupid account
Sign in
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text:
Posted by ESPN.com's Paul Kuharsky
Houston Texans
Richard Justice says a move away from a balanced offense has set the Texans on a better course.
Andre Johnson is expected to return from a chest injury in time to play next week, says John McClain.
Duane Brown admitted poor judgment on a key penalty, says the Chronicle's notebook.
Alex Smith gave the Texans a real second-half scare, says David Barron.
The Texans couldn't match their offensive output after halftime, says Dale Robertson.
McClain grades the Texans and ask for your input.
Alan Burge's look at the game.
Indianapolis Colts
The Colts won their 15th straight regular-season game with a blowout in St. Louis, says Mike Chappell.
Donald Brown suffered a sprained left shoulder, says Chappell.
Bob Kravitz's report card from St. Louis.
Peyton Manning hasn't been sacked in 163 pass attempts, says Phillip B. Wilson.
One of the only blemishes for the defense was an excessive celebration penalty following Jacob Lacey's pick six, says Wilson.
The Colts are 6-0 for the fifth time in six seasons, says John Oehser.
Debating Joseph Addai versus Brown with Todd Golden.
Bob Sanders was happy to be back in action, says Tom James.
Deshawn Zombie dissects the game.
Jacksonville Jaguars
Why the Jaguars shifted to a 3-4, from Michael C. Wright.
The trial connected to the shooting of Richard Collier starts Monday, writes Paul Pinkham.
Vito Stellino's Q&A with Gene Smith.
The London game in 2010 could be Jaguars-Redskins, speculates Jonathan Loesche.
Tennessee Titans
An offensive line slump has contributed to the Titans' struggles, says Gary Estwick.
Chuck Cecil said the 59-0 loss at New England will scar him forever, says Terry McCormick.


text:
Sara Weinstock
Paraiba Tourmaline & Diamond Snake Earrings
Product Actions
Black rhodium-plated silver snake earrings with white pave diamond detail and brilliant paraiba tourmaline teardrops set with white pave diamond surround.
Need Help? Have Questions? Contact Us.
Please call 1.888.222.7639 to speak with a Customer Service Representative.
We're here to help you:
Monday - Friday, 9 AM - 9 PM (ET)
Saturday - Sunday, 10:30 AM - 7 PM (ET)
If you prefer email, we can be reached anytime at firstname.lastname@example.com.
Free Shipping & Returns on all U.S. Orders. See Details.


text:
I have Visual Studio 2012 RC installed on Windows 8 Release Preview and my question is are there any useful new features not related to Metro, or is Metro what seperates .Net 4 and .Net 4.5?
Announcing Stack Overflow Documentation
We started with Q&A. Technical documentation is next, and we need your help.
Whether you're a beginner or an experienced developer, you can contribute.
closed as too broad by Ben Voigt, gnat, greg-449, Mark Rotteveel, EdChum Jul 15 '15 at 8:12
There are either too many possible answers, or good answers would be too long for this format. Please add details to narrow the answer set or to isolate an issue that can be answered in a few paragraphs.If this question can be reworded to fit the rules in the help center, please edit the question.
See What's New in the .NET Framework 4.5 and What's New for Visual C# in Visual Studio 2012.
The biggest new feature of C# 5.0 is better support for asynchronous operations, using the new


text:
I have items, warehouses, and items are in warehouses.
So I have table that has information about items (sku, description, cost ...) and a table that describes warehouses(location, code, name, ...). Now I need a way to store inventory so that I know I have X items in warehouse Y. An item can be in any warehouse.
How would I go about setting up the relationship between them and storing the qty?
class Item(DeclarativeBase):
__tablename__ = 'items'
item_id = Column(Integer, primary_key=True,autoincrement=True)
item_code = Column(Unicode(35),unique=True)
item_description = Column(Unicode(100))
item_long_description = Column(Unicode())
item_cost = Column(Numeric(precision=13,scale=4))
item_list = Column(Numeric(precision=13,scale=2))
def __init__(self,code,description,cost,list):
self.item_code = code
self.item_description = description
self.item_cost = cost
self.item_list = list
class Warehouse(DeclarativeBase):
__tablename__ = 'warehouses'
warehouse_id = Column(Integer, primary_key=True, autoincrement=True)
warehouse_code = Column(Unicode(15),unique=True)
warehouse_description = Column(Unicode(55))
If I am correct I would setup the many to many using an intermediate table something like ...
item_warehouse = Table(
'item_warehouse', Base.metadata,
Column('item_id', Integer, ForeignKey('items.item_id')),
Column('warehouse_id', Integar, ForeignKey('warehouses.warehouse_id'))
But i would need to start the qty available on this table but since its not its own class I am not sure how that would work.
What would be the "best" practice for modeling this and having it usable in my app?


text:
- Home
- Solutions
- Products
- Advanced Manufacturing Products
- Footwear Solutions
- Artistic Products
- Downloads
- Partners
- Support/Services
- News/Events
- Company
- Contact Us
Custom-Fit has the ambitious objective of creating individualised designs and processes for customised products or components utilising Rapid Manufacturing techniques. Delcam are the project coordinator of this Pan-European integrated project, which is a part of the European Community Sixth Framework Programme.
Custom-Fit will focus upon the following individualised products to demonstrate their new process:
Custom-Fit will engage customers in a "made to fit" process at the point of sale. This will involve scanning their body and manipulating the design appropriately to provide a better, more comfortable, more secure, more painless, more lasting fit.
Custom-Fit aims to bring a new paradigm to fabrication of these products through the development of new machines that build the products in a single process where the material is graded internally. This means that a single component can be made up of different mixtures of materials with varying structures and density. This result in assemblies with fewer parts and those parts can themselves be more flexible in their behaviour. For example, a single component may be stiffer on the outside, more cushioned on the interior and toughened around the edges. This capability will allow the designer freedom to match the performance needs of the customer or patient.


text:
TaylorMade RocketBladez HP Iron Set - Womens
Tour irons -- muscleback blades and muscle-cavity blades have for decades remained very much the same in terms of construction and performance. RocketBladez Tour irons changes that with the Speed Pocket, which is the first innovation in tour irons that significantly affects the quality of the ball flight to promote a dramatic improvement in iron play.
The Speed Pocket works in conjunction with an improved Inverted Cone design to promote more ball speed, higher flight and significantly less speed loss on mis-hits low on the face. The result is keen distance-control and soft, quick-stopping landings that should help players consistently hit their approach shots closer to the hole.
RocketBladez Tour is the first distance-enhancing iron to be played on Tour, and has already been used to win three times, including by Dustin Johnson at the 2013 Hyundai Tournament of Champions.
Recent Products
Featured Products
Garmin Approach X40 Golf GPS Band - Black/GreyPrice: $249.99
Taylormade M2 Fairway WoodPrice: $249.95
Mizuno MP-25 Iron SetPrice: $999.95
2016 Adidas Tour 360 Boost BOA Golf Shoes - White/Black/SilverPrice: $229.95
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Bridgestone JGR DriverPrice: $299.00
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Arccos Driver - Golf Tracking SystemPrice: $79.95
2016 Clicgear B3 Cart Bag - BlackPrice: $199.95
2016 Volvik Vivid Golf Balls (1 Dozen) - Matte OrangePrice: $29.95
2016 Pedego Stretch Electric Cargo Bike - OlivePrice: $3,395.00


text:
736 of 802 people found the following review helpful
Don't judge this book by its cover,
This review is from: Jesus Calling: Enjoying Peace in His Presence (Hardcover)
A few months ago I joined the Thomas Nelson Publishers blog book review team. What a novel idea. I signed up, agreed to write a review and publish it on my blog as well as one other commercial site. In exchange, I received the book I chose to review in the mail.
I chose "Jesus Calling," a devotional by Sarah Young.
I was drawn to the content based on a few tweets from others reading the devotional. I grew up in my faith with the Oswald Chambers classic "My Utmost for His Highest." I love my online devotional time on the Jesuit site [..]--one of my favourite experiences on the web. I also love Henri Nouwen's "Bread for the Journey."
Now "Jesus Calling" is fast becoming another classic in my life. Sarah Young writes what she hears Jesus speaking to her in her spirit. She has honed her listening through years and years of writing in her journal and being attentive to what the Spirit wants to say to her.
As I have spent time in "Jesus Calling, "I have heard Jesus speaking to me many times in beautiful, fresh ways. Sometimes I hear Sarah's personal filter--she is the pen, the messenger, after all--but I also recognize this as the voice of my Shepherd.
Here are a few of my favourite calls:
* "Rest in My Presence, allowing Me to take charge of this day. Do not bolt into the day like a racehorse suddenly released. Instead, walk purposefully with Me, letting Me direct your course one step at a time."
* "You are on the right path. Listen more to Me, and less to your doubts. I am leading you along the way designed just for you."
* "You must discipline yourself to live within the boundaries of today. It is in the present moment that I walk close to you, helping you carry your burdens. Keep your focus on My Presence in the present."
I definitely recommend "Jesus Calling." My only caveat comes with the actual design. Here's what I suggest: Please don't judge this book by its cover. I was surprised when I opened the parcel I received in the mail. I was actually somewhat taken aback. My heart sank somewhat, because this book came dressed as a very dated, and forgive me for this, missionary. You get the picture. I had to force myself to pass through the visual barrier. The size and design also visually placed it in the gift book category, which surprised me. I am in my thirties and I have never bought a Christian gift book. That's just me.
As I dove into the content, however, wanting to keep up my end of the agreement, I was drawn in by the fresh writing. This book has taken me new places with Jesus. There's a lot of wisdom here, so much Beauty and great Depth.
"Jesus Calling" is worth laying down all your preconceived ideas about where you might receive and delving deeply into this revelation of Jesus.
So, while the design placed this book for me in a different audience; the content of this book crosses generations for those who want to experience Jesus in a fresh way.
If you can pierce through the visual barrier of the book jacket, the content will grab your heart, because it is Jesus speaking though one of his beloved daughters.
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Initial post: Jun 5, 2011 1:33:42 PM PDT
June Y. Holland says:
To me what you say is true. I believe she meant for it to just what it is...help for getting a closer life with Jesus, especially during times that are difficult, stressful, etc. Times when our only real help is the Lord himself. Not a total call on what it takes to be a true follower of His 24/7.
Posted on Dec 24, 2012 7:23:36 AM PST
Charlotte says:
Beautifully written, thank you. I too, as Sarah's mother, have terminal cancer. When I was diagnosed I had a wonderful lady give me a devotional that meant a great deal to her which made the book soooo special for me (it wasn't this book). I have had 2 close friends give me this book in the last couple of months and I love it. It does help me to feel that special closeness to my Father which I have sought for many years. I have decided that this book will be the one that I give to the new friends and patients that I meet as I continue my cancer treatments and make my way to my heavenly Father. Thank you so much for your lovely review! May God Bless You and Yours!!
Posted on Aug 14, 2013 10:52:53 AM PDT
Christina M. Pegram says:
I am reading this review at the perfect time in my life.
Bless you and Thank you
Posted on Dec 2, 2013 11:27:29 AM PST
Jayson Williams says:
Please read this book instead that thoroughly exposes Jesus calling by a former new ager Warren B Smith This is a MUST READ for all Christians
"Another Jesus Calling"
Another Jesus Calling
In reply to an earlier post on Jan 23, 2014 5:23:06 PM PST
Vic Zarley says:
if Jesus were to speak to us, how would He do it? I know there is another spiritual realm that is demonic, but do we know our Shepherd's voice? As I read God Calling as well as this book, Jesus Calling, my Spirit recognizes my Savior, Jesus.
Posted on Jan 30, 2014 7:52:57 AM PST
Daniel Preece says:
This book is channeled. That is all that needs to be said. Any christian who is familiar with New Age practices will understand what that means. Stay away from this just as any other channeled New Age book!
In reply to an earlier post on Jan 30, 2014 7:53:51 AM PST
[Deleted by the author on Jan 30, 2014 7:54:36 AM PST]
In reply to an earlier post on Feb 8, 2014 7:41:28 AM PST
N. Rich says:
Thanks Daniel I could not have said it any better, so many are being deceived by this new age book and the voice they are hearing is NOT Jesus, but the counterfeit Jesus! People need to get into the word of God to recognize the difference!
In reply to an earlier post on Jul 1, 2014 12:52:11 PM PDT
watchman on the wall says:
About That Jesus Calling - 10 Things You Might Not Know
December 19th, 2013 | Author: Lighthouse Trails Editors
1. Did you know that Sarah Young says she had been inspired by the "Jesus" of a book called God Calling?
2. Did you know that Christian publisher Harvest House's book The Encyclopedia of New Age Beliefs says that God Calling is an example of a channeled New Age book "replete with denials of biblical teaching"?1
3. Did you know that the "Jesus" of God Calling teaches that God is "in" everyone?
4. Did you know that the "Jesus" of Jesus Calling contradicts the Jesus of the Bible?
5. Did you know that the "Jesus" of Jesus Calling rejects the Jesus of the Bible's warnings about the future and tells us to "laugh" at the future?
6. Did you know that the "Jesus" of Jesus Calling frequently flatters his followers, which contrasts the way Jesus Christ spoke to people?
7. Did you know that Sarah Young's "Jesus" revises the night that Jesus Christ was born and calls it a "dark night" in a "filthy stable" in "appalling conditions" even though the Bible says the shepherds rejoiced in all that they had seen that night? 2
8. Did you know that the "Jesus" of Jesus Calling revises the accounts of Abraham, Isaac, Jacob and Joseph of the Bible?
9. Did you know that the "Jesus" of Jesus Calling encourages his followers to practice contemplative "listening" prayer and to have a "buffer zone of silence" with no warning about seducing spirits?3
10. Did you know that the "Jesus" of Jesus Calling emphasizes New Age terms and concepts throughout the book?
Posted on Jul 31, 2014 4:15:29 PM PDT
Think about it says:
Well, if you like Henri Nouwen, it's no wonder you liked "Jesus Calling" since both authors endorse Hindu/New Age "spirituality" and "meditation" (which is actually the opposite of Biblical meditation that requires the mind to be engaged, switched on and thinking.) Beware of this wolf in sheep's clothing professing to "hear" from "Jesus." This is just more New Age channeling.
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text:
Riverton to open farm-themed splash park
Riverton facility is built on several acres of former farmland
Sofo solutions
RIVERTON — Grandpa won't be the only one cranking up sprinklers on the farm to keep the little ones cool this summer.
On Saturday, Riverton city officials will open their own farm-themed water park for young children.
"It's not huge," said Sheril Garn, city recreational director. "It's basically a glorified shower and bath park."
Water-gushing features in the several-acre park include a nostalgic tractor, water tank and barn structure.
"We went with that theme because the land used to be a farm," Garn said. "It was fitting."
The city paid about $2 million for the Old Farm Splash Park.
Part of the cost went into installing a soft play surface below the wet park equipment. The anti-fungal mats are designed to prevent rambunctious kids from getting scrapes and bruises while running and wrestling, according to the Draper-based mat maker Sof'Solutions.
Water features in the park, designed for children 8 years old and younger, will run from 11 a.m. to 7 p.m. Memorial Day through Labor Day.
The city will host a free fishing derby at the city fish pond adjacent to the Old Farm Splash Park from 8 a.m. to noon Saturday. At noon, city officials will cut a ceremonial ribbon at the splash park and crank open dozens of water-spewing valves.
Those planning to attend Saturday's grand opening should expect of high of 73 degrees with a 30 percent chance of rain, according to the National Weather Service.
Old Farm Splash Park
What: Grand opening
When: Noon today
Where: 13680 S. 3250 West, Riverton
How much: Free
E-MAIL: email@example.com
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text:
Skip to comments.Firms Face New Tax Curbs
Posted on 05/04/2009 5:21:03 AM PDT by reaganaut1
The Obama administration will roll out details Monday of what aides are calling a far-reaching crackdown on offshore tax avoidance, targeting many U.S.-based multinational corporations and wealthy individuals.
President Barack Obama will flesh out a proposal included in his February budget blueprint seeking to curb the practice of parking foreign earnings in offshore tax havens indefinitely. By some estimates, $700 billion or more in U.S. corporate earnings have accumulated in overseas accounts in recent years.
The plan to be announced Monday will go further. It aims to change the legal treatment of offshore subsidiaries and structures that companies have used to avoid not only U.S. taxes, but taxes in other developed countries as well.
In addition, the administration will strive to tighten rules that have encouraged thousands of Americans to open offshore bank accounts in an effort to duck U.S. taxes. The plan would increase information reporting and tax withholding as well as penalties, and make it harder for foreign account-holders to win cases in court. The administration promised new enforcement tools to crack down on tax-haven abuse.
"What we really have is a system that is in many ways broken," a senior administration official said Sunday, one that "allows people to play games...to almost completely avoid paying taxes on active foreign earnings."
The sweep of the administration's plan took some tax experts by surprise, and foreshadows potential fights with big businesses later this year over some of their most cherished breaks, particularly as Congress looks for revenue to pay for new initiatives.
"There absolutely will be" opposition from business, particularly if the administration doesn't allow a suitable adjustment period, said Phil West, a lawyer with Steptoe & Johnson LLP, who was international tax counsel for the Treasury Department under President Bill Clinton.
(Excerpt) Read more at online.wsj.com ...
The corporate tax code is complicated enough that there probably are loopholes to be closed, but this should be done simultaneously with lowering tax rates. The Dems are just looking for grab money for their agenda.
""There absolutely will be" opposition from business..."
Gee, ya think?
If you'd do away with the confiscatory tax policy, businesses would actually STAY IN AMERICA.
Economics 101: Whatever activity you levy a tax on, you will get less of that activity.
Therefore businesses will find a way to avoid this tax...keeping Obama and Co. from reaping any benefit.
Long Live the Welfare State!
How will Wall Street respond to these changes?
Beware these firms don't decide to 'park' their headquarters right out of America.
Or the foreign arm simply splits off.
And there it is. - We are hiding the fact that America is producing less and less as Socialist tax programs forces real industry to leave America.
Does anyone know anything really produced here anymore?
Most heavy industry is gone. - killed by union demands and endless government policies that make it cheaper to make steel, for example, and ship it halfway around the world than to manufacture it here.
Stanley Tools is gone. Great job Congress.
This is so egregious that it has to be the agenda planned all along. - Nobody could be this consistently stupid over 5 decades as industry flees and immigration soars.
Anyone who does not see where this is going is just not looking.
I think this is posturing, performing for the choir. Congress, especially the senate will not kill their constituents business. The off shore money is foreign profit many think is not taxable anyway.
Less than 10 percent chance this will pass the house and senate. Add this idea to the cap and trade, gun confiscation, passenger train initiative, etc. junk pile.
Look for "Internet use" and "Internet sales" taxes too.
Maybe you should also let everybody know how long you've been living in Dreamland....
Whenever they manage to get Franken sworn in, the only "constituents" that will count is their prime contributors.
Little issues like voting "correctly" are sure to be addressed before too much time passes, so the rest of us can just assume our righteous place as a disenfranchised part of the revenue stream.
And...limit ALL of these assholes to 2 terms! Just like the prez!
I recommend they move to Ireland, where the corporate tax rate is 12.5%.
In the finest Obama Admin tradition, it will probably be another 1,000 page document that the mind-numbed Congress & Senate will vote on without reading it as usual.
Probably will have all sorts of unnoticed little items from making Chave..er Obama El Presidente For Life, to jailing all domestic terrorists such as U.S.military veterans and Republicans, to giving instant citizenship and voting rights to all illegals, whether they are currently in the USA or not here yet.
Sorry for the cynicism, but the Obama Regime is proving to be the most corrupt and despotic Admin ever. The 4th Reich, here we come.
......Whenever they manage to get Franken sworn in, the only "constituents" that will count is their prime contributors. ......
Which happen to be those same corporations with repatriated profits operating under tax laws formulated and reformulated by the Senate
"The Obama administration will roll out details Monday of what aides are calling a far-reaching crackdown on offshore tax avoidance,..."
Panama just elected its new president yesterday. We are very pleased. He is a mature, wealthy business man. Ricardo Martinelli was educated in the U.S. He owns many supermarkets. He is a multimillionaire entering the presidency and not the other way around.
He will not hesitate to tell that cheeky Kenyan bastard to go to hell and to use the Horn to go from one coast to the other. I would. The heck with treaties.
Second, squirreling money away into secret accounts just screams of impropriety in one form or another.
So, how bout....scrapping the current tax code, easing federal regulation on business.
Yeah, the system is broken all right. Our tax code makes no sense at all. We have very high rates for everyone, but with special reductions based on how much a special interest can afford to buy with campaign contributions.
And does anyone wonder why there is $700B offshore? You think putting a tax on it is going to bring it back? Nope, you are just going to see the corporations pull out of America. Heck, we're all broke, in hock and about to stifle all productive activity under the wet blanket of cap & tax. No more money to be made here.
Do you really think that the politicians will give up the income tax? If the FairTax (or any of its consumption-based alternatives) are adopted, the most likely situation is that the U.S. household will be faced with both the "Fair Tax" AND the income tax, in addition to payroll taxes that will likely be increased anyways due to Congress' continued raiding of Social Security funds.
The proper solution to the present Government is to freeze its expansion on all fronts, no exceptions, and to shrink it down to its Constitutional size, while sunsetting income and payroll taxes...not implementing a "fair" tax. [Whenever political groups start using the word "fair" you know something is up, since "fair" is a very loose and subjective term.]
Just remember, if paying taxes is so patriotic [something implied by Sen. Grassley's quote in the article, and Grassley is a Republican] then in order to be wholly patriotic, everyone in the United States ought to pay 110 percent of their income, wealth, etc. into the federal treasury.
What's a good country to look for a job, anyone know?
They soon will be nonexistent here!
Oh...believe it. Just watch them do it.
Obama just had a press conference, and made it clear he wants money that does not belong to him. And he wants it now.
Wealth is going to be confiscated.
Thank you Gabrial for your insight.
You have it pegged to a tee, my FRiend!
Along with personal freedom.
Atlas Shrugged ping
Obama's Newest Tax Proposal is a Declaration of War on U.S. Competitiveness
Date: Monday, May 4, 2009, 12:31 PM EDT, 12:31 PM EDT from Grover Norquist
President Obama and Treasury Secretary Geithner have unveiled yet another tax hike proposal — a declaration of war on American competitiveness.
America has the highest corporate income tax rate in the developed world. The United States is tied with Japan for one very dubious honorhaving the highest corporate income tax rate in the developed world. According to the OECD, the United States has a combined marginal corporate rate of nearly 40 percent. This compares very negatively to our European competitors average rate of 25 percent. The Republic of Ireland stands in the starkest contrast, with a corporate income tax rate of 12.5 percent. In the developing world, rates of 10 or 15 percent are commonplace.
America is the only developed country that double-taxes the international profits of our own companies. If an Irish company earns a profit in France, it pays the French corporate income tax, and nothing else. But if a U.S. company earns that same profit in France, it must pay the French corporate tax and the U.S. corporate tax (minus whatever was paid to France). So not only does the U.S. impose the highest corporate rate in the world, it makes sure that this rate is applied to both domestic and international profits. This is called a worldwide taxation system, and is unique to the U.S.
Recognizing the problem this creates, Congress has crafted a confusing set of exclusions, deferrals, deductions, and credits on international profits. In general, U.S. companies can avoid paying this double-tax until they repatriate the profits back to the U.S.
By seeking to take away these double-tax band-aids without lowering the corporate rate substantially or fixing the global taxation scheme, Obamas proposal will shove jobs and capital out of America and into foreign countries. Obamas budget and Congressional tax-writers have been clearthey want companies to pay the full corporate rate as soon as the international profit is earned. In a global economy, companies dont have to take this lying down. Its a relatively-simple matter for a U.S. company with an Irish subsidiary to become an Irish company with a U.S. subsidiary. The Obama plan will force thousands of companies to make this job-killing decision. Companies that export goods will soon start exporting jobs.
The U.S. should tax our companies the way the rest of the world taxes theirs—territoriality. The rest of the developed world has figured this out: if they want to retain jobs and capital in their countries, they have to adopt territoriality. This means that companies only pay corporate income tax in the country where the profit is earned. The U.S. partially tried this in 2005, when companies were allowed to repatriate deferred foreign earnings at a 5.25% ratefar lower than what they would have to pay otherwise. The result was a one-year infusion of $318 billion in capital to the United States, resulting in $17 billion in additional corporate income tax payments, and the creation of thousands of new jobs.
The U.S. needs to lower our corporate income tax rate to become more competitive. American employers are competing globally with Irish, British, German, etc. companies. It makes no sense to saddle our employers with the highest corporate rate in the world. At the very least, we need to lower our corporate tax rate to 25 percent or less. This simply begins to make our tax treatment of large employers somewhat comparable to our European competitors. When combined with territoriality, this move would begin to change the corporate tax culture in the U.S. from a jobs killer to a jobs magnet.
I have been around long enough to think this will eventually be watered down if not withdrawn OR a new tax work-around will be created. In the process, the US's biggest corporations will pour money into the Dem party coffers (protection money) and all will be ok on both sides. Strangely silent is C. Schumer (D-Wall Street) who I predict will ride in on a white horse and somehow go to bat for the corporations, at least those contributing to HIS coffers.
Obviously, Obama talks about US jobs lost only when it has to do with Republican policies. He could not wait to get his Swindle-Us bill with e-verify and restrictions on hiring illegals removed, so he could give taxpayer money to illegals.
But if amnesty has passed under Bush, Obama would have blamed Bush for the loss of US jobs.
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text:
Read an Excerpt
Get Blondie
By Carla Cassidy
Harlequin Enterprises, Ltd.Copyright © 2004 Harlequin Enterprises, Ltd.
All right reserved.
Chapter OneThe tough punk was known as Snake on the streets of Kansas City, but in reality his name was Sammy Watson and he had a long string of outstanding warrants. As he warily faced Officer Cassandra Newton beneath the dirty glare of the overhead street lamp, he appeared more like his street name than his birth name, hissing and coiling in preparation for a fight.
Cassie threw a glance toward the patrol car parked nearby. Her partner, Asia Malone, leaned against the driver door, eating a candy bar that looked minuscule in his massive hand.
A roar from Sammy yanked her attention back where it belonged just as the young man charged her like an enraged bull. With graceful agility she sidestepped the attack, then turned to face him as he stopped and turned back toward her, his breaths coming in short, quick gasps.
"Come on, Sammy. It's been a long day. We can make this easy, or we can make it hard," she said as the two circled each other.
"I ain't making nothing easy on you. No bitch cop is going to take me in."
"Don't get her riled, Sammy boy," Asia called out.
"I know what she's capable of and it isn't pretty."
"Shut up, you big, black pile of crap," Sammy screamed. With a surprisingly quick movement he pulled a knife from his pocket. "Come on,Blondie, let's tango."
Cassie sighed wearily. It had been a long day of minor irritations and this kid pulling a knife on her was the last straw. Sometimes young, ignorant creeps just needed to get their butts kicked.
She drew a deep breath and centered herself. Her first kick, sharp and crisp, sent the knife flying out of Sammy's hand. The second one, delivered to the side of his head, sent him crashing to the ground on his hands and knees.
She put her boot in the center of his back and with a minimum of pressure flattened him to the ground. "Didn't anyone ever tell you, Sammy ..." She slapped cuffs on him and yanked him to his feet. "... I hate to tango."
She shoved the cuffed prisoner toward her partner. "Thanks for the help," she said dryly to Asia as he popped the last of the candy bar into his mouth.
He grinned, his white teeth gleaming in the dark of the night. "Poetry in motion," he said. "You know how much I love to watch you work."
"Yeah, well you get to do the paperwork when we get back to the station."
They loaded Sammy into the back seat of their car and within minutes they were on their way back to the Kansas City, Missouri East Patrol Station House.
"I'm going to kill you," Sammy yelled from the back seat. "You're dead. You are one dead cop." He kicked the seat for emphasis.
"Give it a rest, Sammy," Cassie said. "You've got enough warrants against you that you'll be on Medicare when you finally see freedom again."
Sammy fell silent, apparently contemplating his future behind bars.
"Ah, Cassie, for years I hoped to be partnered with a person who was bigger than me," Asia said.
She eyed him with a wry grin. It would have been next to impossible to find a man bigger than Asia. At six foot six inches tall and almost three hundred pounds, Asia had once told her he'd gotten his name because his mother had sworn she was birthing a continent when he'd come into the world.
"I never managed to find a partner bigger than me, but I definitely hit easy street when they put you with me." He laughed, a deep, robust sound that filled the car.
"Hell, I love it that I got a partner who can kick ass better than me any day of the week."
Cassie loved having a partner whom she trusted and respected. Asia, along with his wife Serena and their four children were so wonderfully normal. And in her thirty-years on earth, Cassie had had very little normal in her life.
"Hey, Serena's making that rice dish you like so much on Sunday. She asked me to ask you if you want to come over around two and eat with us."
"I thought you hated that rice dish," Cassie said as they pulled into the underground parking area.
"I do. I'm planning on sneaking a couple of steaks on the grill." He grimaced as Sammy began yelling and kicking in the back seat. He looked back at Cassie.
"You go on, get out of here. It's past time for us to be off. I'll process this schmuck and you can head home."
"Thanks, Asia." She bounded out of the patrol car and headed inside to get her personal belongings. It had been a long day and she was exhausted.
The station was relatively quiet. Wednesday nights were usually easy ones. The cops called it the midweek recovery day ... the perps of the city were either resting from the past weekend or preparing for the next.
As she made her way to the desk she shared with Asia and four other patrolmen, her fellow cops greeted her.
"Hey, Cassie, we heard another one bit the dust." Officer Gomez held up two thumbs.
She grinned at the attractive Hispanic man. "We got lucky, spotted him strolling down the sidewalk like he didn't know he had eight warrants against him," she replied. Gomez laughed and shook his head.
"Looks like you've got a secret admirer," Jim Johnson, a vice cop said as he finger-combed his scraggly beard.
"What do you mean?"
He pointed toward her desk at the back of the room.
"It was delivered just a few minutes ago by some overnight delivery service."
A long-stemmed white rose stood in a slender gold bud vase. A blood-red ribbon was tied to one end of the rose and the other end to a cell phone.
The sight turned Cassie's blood cold. No way, she thought as she moved on leaden feet to the desk. No way in hell were they going to sucker her into coming back. She didn't care what was happening. She didn't care what was at stake.
She leaned a slender hip against the desk and untied the rose from the compact phone. She knew the phone was impossible to trace and the favorite mode of communication for three groups of people ... terrorists, drug dealers and the agency. This one hadn't come from any drug dealer or terrorist.
She stared at the number pad. All she had to do was hit the redial button and she'd be connected to somebody who would tell her what they wanted her to know.
Excerpted from Get Blondie by Carla Cassidy Copyright © 2004 by Harlequin Enterprises, Ltd.. Excerpted by permission.
All rights reserved. No part of this excerpt may be reproduced or reprinted without permission in writing from the publisher.
Excerpts are provided by Dial-A-Book Inc. solely for the personal use of visitors to this web site.


text:
Rory McIlroy roars into USPGA contention with stunning first round finale at Valhalla
Rory McIlroy struck one ball out of bounds and started the back nine double bogey-bogey. He missed one putt from 2ft, three more from 6ft or less, and his eagle attempt at the last was in all the way until it hit a spikemark. All that adversity in the first round of the USPGA Championship... and he still shot 66. Good luck in keeping the Wanamaker Trophy out of his grasp this weekend, guys.
All summer long European golfers have been composing an ode to joy and here they came up with a stunning example of the continent's strength in depth. Separate the island of Ireland into north and south and golfers representing no fewer than 11 different European nations broke 70. Isn't that jaw-dropping?
Proudly leading the way on 65 was England's Lee Westwood, who answered Ryder Cup captain Paul McGinley's call to show some form in the most spectacular manner imaginable.
VIDEO Scroll down to watch post-round reaction from Rory McIlroy
Stunning finale: Rory McIlroy rocketed into PGA contention with an incredible nine birdie barrage
You can't do much better than be tied for the lead in a major, shoot your lowest score in 17 appearances at the USPGA and equal your best in any of the Grand Slam events, can you?
Westwood leads alongside a pair of American journeymen in Ryan Palmer and Kevin Chappell, with McIlroy, Henrik Stenson and Italian Edoardo Molinari among the notables a shot behind.
What a day this was for McGinley and his opposite number Tom Watson. Just when you thought the news couldn't get any better for the former, it did. Just when you thought it couldn't get any worse for the latter, it did.
Ian Poulter, another McGinley was hoping would throw off the shackles of a disappointing summer, shot 68.
Contrast all the European cheer with the turmoil on Watson's plate. As if the sagas involving Dustin Johnson and Tiger Woods were not enough, America's highest-ranked golfer Matt Kuchar withdrew from this event on Thursday with a bad back.
He was joined by defending champion Jason Dufner, another certainty for America's team for Gleneagles but one who is struggling desperately with a bad neck. Meanwhile, just as he did at The Open, Watson at 64 years of age outscored Woods, this time by two shots.
McIlroy cruised to the turn in 32 blows, playing like a man at the peak of his powers. It was some shock, therefore when he gave back those gains at the 10th and 11th.
Focused: McIlroy lines up his putt on the 13th green during the USPGA Championship at Valhalla Golf Club
Imagine the previous version of Rory? He would have gone on and thrown in an inward nine of 40 or more.
Not this man on a mission version, as he registered four birdies in a row, plus a fifth at the 18th. That much-vaunted driver was once again the key, as he pummelled the ball consistently over 325 yards down the fairways. It's mesmerising to watch.
'The shot I hit out of bounds at the 10th was a real shock, the worst blow I have hit for weeks and it knocked me a bit,' admitted McIlroy. 'To come back the way I did was great. I needed that. I've got a good thing going right now and I've just got to ride the momentum during the last three rounds.'
McGinley had a word with Westwood about his indifferent play over the summer and asked him to show some form. How does a combined total of 128 for his last two rounds sound?
'I don't know whether he is looking for a reason to pick me but I shot 63 last Sunday at Firestone and now I am leading a major, so I think I am ticking that box for him,' said a buoyant Westy.
Twelve months ago, Westwood blew a decent chance to finally end his well-documented major drought with a final round 76 in this event, and the frustration came pouring out in an uncharacteristically coarse twitter rant. More frustration was expressed at the Scottish Open last month, where he said he had lost his spark.
Momentum: McIlroy is keen to keep his good form going
Since then he's hit the gym, lost a bit of weight, and regained some self-esteem. He's worked hard with his swing coach Mike Walker and rediscovered his timing. He's finally listening to his estimable caddie Billy Foster, who urged him all along to remain patient.
'I think anyone who ever picked up a club knows how frustrating the game is and how much it can make you swear,' said Westwood. 'I hate listening to Billy talk about patience because I'm not a patient person but he's right. So it was nice to turn a good swing, good technique and good feelings into a good score.'
Can he enjoy a good Friday? That's the next thing.
VIDEO Westwood pleased after lowest major round
Response: Lee Westwood scored a six-under par 65 which featured four closing birdies
Poulter's not exactly the world's most patient man either, and he's certainly been tested this year where he has gone from one injury to another. If it's not his shoulder giving him gyp it's his back or wrist.
'When you think how strongly I finished last season it has been very demoralising,' he said.
It's surely not a coincidence that he finally played well in the week where he was able to put in a five hour stretch on the practice ground without seizing up at the end of it. 'It's time to look forward,' he said. 'This is a good start at a time of year when there's an awful lot to go at.'
They were words that applied equally to a plethora of players from Europe's league of nations.
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text:
prof. Geert Haesaert
work address
Valentyn Vaerwyckweg 1 Schoonmeersen - gebouw C
9000 Gent
9000 Gent
ORCID iD0000-0003-2993-9858
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- 2016
Occurrence, prevention and remediation of toxigenic fungi and mycotoxins in silage: a review
2016) JOURNAL OF THE SCIENCE OF FOOD AND AGRICULTURE. 96(7). p.2284-2302 Mark(
- Interactions between mycotoxins and the rumen, their possible toxicological effects on the gastrointestinal tract and their intestinal absorption in dairy cattle: an in vitro approach
- The use of microalgae as a high-value organic slow-release fertilizer results in tomatoes with increased carotenoid and sugar levels
- Harvest date does not influence variety ranking in Belgian forage maize variety trials
- 2015
Integrated weed control in maize
2015) COMMUNICATIONS IN AGRICULTURAL AND APPLIED BIOLOGICAL SCIENCES. 80. p.241-250 Mark(
- The application of microalgae as a slow-release fertilizer: tomato cultivation as a model
Phosphorus mining for ecological restoration on former agricultural land
2015) RESTORATION ECOLOGY. 23(6). p.842-851 Mark(
Transformation of the potato variety Desiree with single or multiple resistance genes increases resistance to late blight under field conditions
2015) CROP PROTECTION. 77. p.163-175 Mark(
Priming of wheat with the green leaf volatile Z-3-hexenyl acetate enhances defense against Fusarium graminearum but boosts deoxynivalenol production
2015) PLANT PHYSIOLOGY. 167(4). p.1671-1684 Mark(
Clade classification of monolignol biosynthesis gene family members reveals target genes to decrease lignin in Lolium perenne
2015) PLANT BIOLOGY. 17(4). p.877-892 Mark(
A high-resolution melt (HRM) assay to characterize CYP51 haplotypes of the wheat pathogen Mycosphaerella graminicola
2015) CROP PROTECTION. 71. p.12-18 Mark(
Multiple mycotoxin co-occurence in maize grown in three agro-ecological zones of Tanzania
2015) FOOD CONTROL. 54. p.208-215 Mark(
- 2014
Occurrence and within field variability of Fusarium mycotoxins and their masked forms in maize crops in Belgium
2014) WORLD MYCOTOXIN JOURNAL. 7(1). p.91-102 Mark(
- Beste landbouwpraktijken van teelten in combinatie met nateelten/vanggewassen: eindrapport
Formae speciales of cereal powdery mildew: close or distant relatives?
2014) MOLECULAR PLANT PATHOLOGY. 15(3). p.304-314 Mark(
Present status of bacterial blight in cotton genotypes evaluated at Busia and Siaya counties of Western Kenya
2014) EUROPEAN JOURNAL OF PLANT PATHOLOGY. 139(4). p.863-874 Mark(
- Deoxynivalenol: a major player in the multifaceted response of Fusarium to its environment
Rassenonderzoek triticale
2014) Granen oogst 2014. p.131-135 Mark(
Biotic stresses in the anthropogenic hybrid triticale (xTriticosecale Wittmack): current knowledge and breeding challenges
2014) EUROPEAN JOURNAL OF PLANT PATHOLOGY. 140(4). p.615-630 Mark(
- Characterization of 27 mycotoxin detoxifiers and the relation with in vitro zearalenone binding


text: We want to get "security-certified" and we need to know if deleting a record in Derby actually eliminates or physically overrides that space and/or if there is a way to do that. And more specifically, if I have a 200 byte field and I override it with a 2 character field. Can some still get the data that was there? We're willing to pay for an answer. Please email to: email@example.com Thanks-- Ruben Misrahi


text:
May 3, 2013
Con-way Inc. reported 2013 first-quarter net income of $14 million, or 25 cents per diluted share. The results compare to first-quarter 2012 net income of $25.6 million, or 46 cents per diluted share.Operating income in the first quarter was $31.6 million compared to $55.7 million earned in the first quarter a year ago. Revenue for the first quarter was $1.34 billion compared to $1.37 billion a year ago.
In the first quarter, Menlo Worldwide Logistics posted slightly higher net revenues, but saw operating income decline. "Menlo is predominantly a contract-driven business with a relatively long sales cycle. As such, there can be variability in their financial results," Stotlar stated. Con-way Truckload's first quarter revenue was essentially flat with 2012, while operating income was down slightly. "Adverse weather and fewer working days affected load count and efficiency," Stotlar said.
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