text:
Search results
Create the page "High-definition video" on this wiki! See also the search results found.
- major Allied leaders. It was the first video production to be produced in an early form of analog high-definition video using the Sony HDVS line of equipment1 KB (139 words) - 00:31, 28 October 2014
- Television (redirect High definition television)Over-Nite Sensation (1973) Distraction Entertainment Film Image Radio Video Wikipedia has an article about: Television Look up television34 KB (5,017 words) - 18:43, 19 June 2016
- mandatory) to depict violent and lethal incidents in lurid and gloating high-definition detail, this is somehow regarded as healthy and perfectly normal, and15 KB (2,475 words) - 19:50, 16 January 2016
- secret. This becomes difficult if there is proof of your existence in high definition! Splinter: Anger is self-destructive. Raphael: I always thought it47 KB (6,980 words) - 15:47, 23 July 2016
- Trailer Park Boys (section High Definition Piss Jugs)out, thought we were robbing the place. It's on fuckin' video camera, so since it's on video camera I decided that we should take a bit of shit. If we're166 KB (27,329 words) - 19:41, 18 July 2016
- deprived of their natural right to fast food, wall-to-wall carpet and high definition pornography. There are no more statues of heroes because no true villains20 KB (3,158 words) - 14:59, 28 May 2016
- cut my lawn. Boy: But these are your chores. Vicky: And these are High Definition photos of you two sneaking into an R-rated movie! AAAAAAAAAND...''ACTION117 KB (17,525 words) - 21:34, 30 May 2016
- has ze knife! Frylock: Yep, I think it's about time we invested in a high definition plasma screen. Meatwad: I thought you said TV was bad. Frylock: It96 KB (15,003 words) - 09:07, 3 April 2016
- charity. Pim: Yeah, ditto. I'm giving mine to the Pim Diffy needs a high-definition TV foundation. You disgust me. Mr. Hackett: Hey, wait a minute. How86 KB (13,484 words) - 02:59, 26 October 2015


text:
Free personalized radio that
plays the music you love
Dwelling Beneath The Woods
Features of This Trackhard rock roots
mystical qualities
the use of experimental sounds
a subtle use of vocal harmony
a twelve-eight time signature
repetitive melodic phrasing
intricate melodic phrasing
extensive vamping
minor key tonality
heavy electric rhythm guitars
triple note feel
These are just a few of the hundreds of attributes cataloged for this track by the Music Genome Project.show more
Similar Tracks
Don't have a Pandora account? Sign up
Already have a Pandora account? Log In

subset: commoncrawl


text:
Your browser does not support iframes.
Regional NSW, Wollongong, Illawarra and South Coast, Full Time
06 Jul, 2016
Due to the expansion of Opal Denhams Beach, we are seeking GSO's to work across our Cleaning, Laundry & Kitchen dept. Regular shifts with great rates.
Job Category: Hospitality, Tourism & Travel


text:
A very inspired macro, simple but great. ☆☆YSL☆☆
Best wishes, Eric
Vielen Dank Markus :-)
Great composition, L-+- F, kind regards.
Congrats for your interesting Iran
Greetings Mimmo
Hi, Kostia
thank you very much for visit to my gallery and L60 + F32 have a nice day for you.
best wishes liem ailie
☆17☆228 J'❤ ㋡ Amitiés ☀ Patrick 🌿🐝
Thank you very much, dear Teddy! Best wishes from Georgia, Gio
This is the reclining Buddha in Preah Ang Thom Monastery
Steen, I particulary appeciated your gentle visit and kind comments, thank you so much !!!
Greetings from Italy
Très beau detail de Marseille, LIKE + FAV! Salutations de Genes, planete Terre


text:
Follow Us
Like Us
O. Damari
for N. Damari 63'
O. Luzon
for R. Sarsor 76'
T. Ben Chaim
for O. Buksenbaum 88'
E. Levi
for B. Luz 20'
A. Ohana
for O. Peretz 76'
V. Broun
for G. Datoru 90'
We use cookies on this website... To find out more about cookies, please see our Privacy Policy. If you continue using our website, we will assume that you consent to the cookies we set. More info
I agree


text:
Vous voulez voir cette page en français ? Cliquez ici.
Have one to sell?
Beatles Baroque 3
|CDN$ 18.74 & FREE Shipping on orders over CDN$ 25. Details
Only 1 left in stock (more on the way).
Ships from and sold by Amazon.ca. Gift-wrap available.
This shopping feature will continue to load items. In order to navigate out of this carousel, please use your heading shortcut key to navigate to the next or previous heading.
Customers Who Bought This Item Also Bought
Page 1 of 1 Start overPage 1 of 1
Product Details
Would you like to update product info, give feedback on images, or tell us about a lower price?
Customer Reviews
Top Customer Reviews
By Heather Westgate on July 24 2009
Format: Audio CDSending feedback...
I had been searching for months looking for a CD in stores of classical Beatles music (done by a symphony) to use for my wedding. I couldn't find anything at all, and then decided to do a search online. Low and behold, this CD popped up, and contained the 3 songs that I was looking for. On top of that, I could listen to parts of the tracks to make sure it was what I wanted.
The CD is beautifully done, and I couldn't have asked for better wedding music!
I may even invest in the other 2 volumes, if they are as wonderfully done as this one.
The CD is beautifully done, and I couldn't have asked for better wedding music!
I may even invest in the other 2 volumes, if they are as wonderfully done as this one.
Thank you for your feedback.
Report abuse
Sorry, we failed to record your vote. Please try again.
By Luap Van Horn on Oct. 22 2009
Format: Audio CD Verified PurchaseSending feedback...
To; Heather Westgate!!! I didn't get married to enjoy this CD! The music was great wasn't it? I hope your wedding turned out well! Glad you also enjoyed their music! Heather, if you haven't already done so, get the other two volumes of their CDs. They WON'T disappoint you!!! Van Horn
Thank you for your feedback.
Report abuse
Sorry, we failed to record your vote. Please try again.
Most Helpful Customer Reviews on Amazon.com (beta)
4 of 5 people found the following review helpful
By Daniel Mantey - Published on Amazon.com
Format: Audio CD
I know, one star is rather low, but I am just SO dissapointed with these 'Beatles Baroque' CDs, all 3 of them; and will perhaps submit this review to all three, as they all suffer the same problems. I love the Beatles, and had bought these when I, myself, was heavily involved in recording my own 'Baroque-ish' interpretations of the Beatles works, and had read a very good review of one CD (in an Early Music related journal), and bought these (not on Yahoo, or I might have been forwarned by the sound samples! Listen to those for sure before you buy!) And I will try to be very honest and constructive in my critisizm, so as not to sound like some of the 'bozos' who usually write some of the 'one-star' (and sometimes even 'five-star'?) reviews. The overall feeling of the recordings is that they are Beatles Elevator Music! But, in case you don't mind 'easy listening,' they suffer one major difference; where as 'Muzak' is tedious, boring, and purposefully non-engaging (easy to listen to, eh?) Muzak is nearly always VERY well performed, and amazingly tight, and in tune! BUT these 'Beatles Baroque' are NOT! The recorder players especially, but really the whole thing is so out-of-tune. Listen to 'Across the Universe' if it is on the sound samples? My ears hurt, sorry. And they all just sound so weak, and flimsy, and just plain 'not so in tune.' And the mics perhaps were all too far from anything, so it always has a very distant, not quite there feel, and sounds also as though everybody had their parts, knew they knew the tunes (we all think we 'know' all the Beatles songs?), and they might have practiced their parts a bit, and click... 'take one'..., etc. Sort of sounds like these might have been the tapes George Martin tossed out, when his first orchestra at the EMI studio, just didn't cut the cake, and he hired a better one? AND, really sounds like the director just copied all the Sony Band scores of the songs, cut and pasted the parts, and handed them out. There is no special anything about the arrangements at all. Not really 'Baroque' anything except the instruments? And a look at the CD photos will reveal that the guitarists have electric/accoustic modern guitars(!), probably playing exactly what John and George and Paul played, without any hint of Baroque continuo style. And the percussion is exactly what Ringo did, which is fine (Ringo was great), but JUST DOES NOT sound very Baroque to me at all. I was SO dissapointed too, as there are a few really hot players on the CDs, and even they do not shine as they do on their solo efforts. I do not feel that anyone at the recording had any passionate feel for the actual Beatles songs, or what the Beatles were saying and singing, but only studio musicians playing their parts that are on the music-stand in front of them. The purpose of these reviews is MAINLY (I think) to let buyers know sort of what they are getting, as we cannot return CDs when they dissapoint us! My aim is to do exactly that. I could not even listen to any single song all the way through an any of the 3 CDs, will never listen to any again, and see they even now have a 4th Greatest Hits version? Perhaps alot of work, and well intended, but these all just plain miss the mark!!!
2 of 2 people found the following review helpful
By art 87 - Published on Amazon.com
Format: Audio CD
i am a big fan of the 2 previous volumes & was happy to get a 3rd collection. this volume overall has slower songs so it's less vibrant than the first two and less essential; however the arrangements are in the same style. i'm glad to have this one also, but i think the first 2 are outstanding, this one not as much.
maybe if they record a 4th volume, they should extend it to cover the solo Beatles.
maybe if they record a 4th volume, they should extend it to cover the solo Beatles.
1 of 1 people found the following review helpful
By E. Speyer - Published on Amazon.com
Format: Audio CD Verified Purchase
This is one of the cheesiest albums I've ever heard. I heard the cut "And I Love Her" on my classical radio station and loved it, so I ordered the CD. That turns out to be the only good cut. The other arrangements are so cheesy, I'm actually thinking about throwing the CD away!
Look for similar items by category
Would you like to update product info or give feedback on images?


text:
29 Reviews
Taste was good, but they flattened completely out & were therefore crispy. Ugh.
I don't know what I did wrong?! The flavor is good but they spread out WAY to much! Will try again and see what happens. I am in Montana and we have a higher altitude so maybe that did it??
Very good! I made these for a couple I care for and have low fat diets and they really liked them. (so did I)
These are so good and chewy for a low fat cookie. I am really surprised. I used all whole wheat flour and low fat plain yogurt instead of applesauce because that's all I had. I was afraid it wouldn't work but it did! These are not for gingerbread men but they're great to satisfy my craving for sweets. Thanks. I'll make these again for sure.
These had a good taste, but for some reason they turned out more like little cakes than cookies, when I thought they would be crispy. Sort of had the consistency of banana bread or something. I followed the recipe, only I used half the sugar, as I do not like things too sweet. I would make these again, maybe using all the sugar to see if this makes a difference.
Just made these and we really like them. I may add a little more ginger next time just because we really like ginger and would enjoy a stronger flavor. They do stick to the pan (I even used a silpat), but if you don't look at the bottoms it's not a problem ;-) I even tried the "ice cream sandwich" version you mentioned and it was yummy too. Thanks for a healthy cookie recipe!
This earns five-star rating for taste, but a three-star review for sticking 2 the pan. We hve the nice cookie sheets that are specially textured (wat r they called?!) and ur not supposed 2 grease those. (last time we did, the pans were all nasty, greasy and sticky until we scrubbed an washed em a million times) So they stuck to the pan like CRAZY!!!! Really good tho, we'll be making these again soon.....even my brothers luv em (unfortunately....I was hopin they wouldn't eat em....>sigh<). I used smart ballance 50-50 butter & margarine mix for the butter for even less fat!!
For a low fat cookie, these were not too bad. Mine turned out really flat...which meant they turned crispy once cooled. I personally prefer soft cookies, so although I enjoyed these straight out of the oven I did not like them very much later.
I like the healthier ingredients in this cookie! I used 1 1/4 cups whole wheat pastry flour, 3/4 cup white; and I cut the ginger in half due to a personal dislike for strong ginger flavor. But the resulting cookie is so mild that I may try listed amount next time! I baked at 350 for 13min. If you take out too early, the cooled cookies are sticky.


text:
Here are your bi-weekly coupon match ups for The CO-OP Store Deals thru 5/31/16. CO-OP Deals Stores can be found in CT, MA, MD, ME, GA, NH, NY, NC, PA, TN, VT & VA. You can use this CO-OP Finder to locate a participating CO-OP Deals Store near you.
While you're shopping be sure to pick up the CO-OP Deals May/June Coupon Book and take advantage of the store coupons you will find inside.
Organic Steel Cut Oats $1.19 lb.
Organic Pinto Beans $2.39 lb.
Equal Exchange Organic French Roast Coffee $8.99 lb.
Green & Black's Organic Chocolate 3.5 oz. $3.00
–SAVE $0.50 on any GREEN & BLACK'S 5 oz. Bar
Kettle Brand Potato Chips 5 oz. $2.50
–Save $1.00 on any TWO (2) Kettle Brand® items
$2.00 each wyb 2
Woodstock Organic Ketchup 20 oz. $2.00
–$1.00 off any (1) Woodstock product
San-J Black Label Tamari 10 oz. $1.99
– $0.55 OFF Any ONE (1) San-J Cooking Sauce
Love Grown Foods Cereal $2.99
– SAVE $1.00 Any Love Grown Foods Item in the CO-OP May/June Coupon Book
Almond Dream Non Dairy Yogurt $1.33
–50¢ Off DREAM® Non-dairy Yogurt
Erewhon Organic Cereal $3.39
–SAVE $1.00 On the purchase of any (1) one box of Erewhon Organic Cereal
Alba Botanica Sunscreen 6 oz. $6.99
– Save $1.50 Any Alba Botanica Sunscreen Product in the CO-OP May/June Coupon Book


text:
This tag is to be used for the Euro currency as used by countries in the European Union.
112 views
Exchanging GBP to EUR
I am 21, live in UK, and have an unwanted property in Spain which I am paying a mortgage on. Sadly I cannot sell the property. Roughly every year I exchange into Euros over £10,000 for the mortgage, ...
57 views
Nonresident Travel Money (Card or Bank Account) Solution with Emergency Cash Feature in Euros?
I'm from the new EU so my country's banks are not that advanced that they can offer me this feature. So this will be a nonresident account for travel money. The solution I am looking for is like AMEX'...
20 views
Sending Euro using USD paypal account that is funded via EUR CC/bank account
The title says it all. I want to send money to a seller in Europe, naturally he billed me in EUR, and I have a EUR credit card connected to Paypal account. However my Paypal itself is in USD. What ...
27 views
Paying cash into a EUR account in Italy (or another EU state)
I am in Turin, Italy and I have some cash (EUR) that I would like to pay into my EUR account in a non-Italian bank (Polish in this case). The bank takes SEPA transfers. What is the cheapest and/or ...


text:
- 126.96.36.199 Overview
- 22.214.171.124 Purpose of Workpapers
- 220.127.116.11 Workpaper Preparation: General
- 184.108.40.206 Guide for Examiners Using ETLS - Employment Tax Lead Sheets
- 188.8.131.52 Guide for Examiners Using Issue Management System (IMS)
- 184.108.40.206 Procedures for Employment Tax Examiners Working on LB&I Team Audits – General
Manual Transmittal
August 12, 2015
(1) This transmits a revision to the Table of Contents and text for IRM 4.23.4, Employment Tax - Workpapers, Employment Tax Examinations.
Updates are made to this section for procedural and technical changes.
Material Changes
(1) This section has been extensively revised to reflect changes in employment tax workpaper requirements.
(2) IRM 220.127.116.11(4). All examiners trained in the use of the Issue Management System (IMS) are required to use IMS for all case management.
(3) IRM 22.214.171.124(10). Required workpapers for non-large case and large case examinations defined.
(4) IRM 220.127.116.11(6). Deleted Lead Sheet 140 from list of mandatory workpapers.
(5) IRM 220.127.116.11. IMS is now required for all employment tax examinations.
(6) IRM 184.108.40.206.11(1). Deleted link to LB&I IMS site, as Employment Tax will rely on its own written guidance from the Joint Committee addressing mandatory items in IMS for different types of employment tax cases.
(7) IRM 220.127.116.11.5(8)(9). Additional information on SB/SE Employment Tax adopting the LB&I process for issuing IDRs and the IDR Enforcement Process.
(8) IRM 22.214.171.124.9. Removed deleted website link. Added website Corporate Executive Compliance.
Effect on Other DocumentsThis material supersedes IRM 4.23.4, dated September 4, 2014. This section incorporates Interim Guidance Memorandum SBSE-04-0914-0065, Guidance for Employment Tax Examiners on Information Document Request (IDR) Enforcement Process on Large Business & International (LB&I) Cases, issued September 2, 2014.
AudienceThis section contains instructions and guidelines for all LB&I, TE/GE, and SB/SE employees dealing with employment tax issues.
Effective Date(08-12-2015)
Barbara J. Fiebich
Director, Specialty Examination Policy
Small Business/Self-Employed Division
This section covers workpapers generally used in employment tax examinations. However, other functions and operating divisions should consult their own specific procedures, if applicable.
Unless instructed otherwise, SB/SE Employment Tax (ET) examiners will use the ETLS - Employment Tax Lead Sheets described in IRM 188.8.131.52, Guide for Examiners Using ETLS - Employment Tax Lead Sheets, developed specifically for employment tax cases.
SB/SE ET examiners working on Large Business and International (LB&I) team audits will follow workpaper preparation, specific audit techniques, and case closing procedures unique to these type of audits. See IRM 184.108.40.206, Procedures for Employment Tax Examiners Working on LB&I Team Audits – General.
All examiners trained in the use of the Issue Management System (IMS) are required to use IMS for all case management, regardless of the type of case being worked. Use of IMS is required for all employment tax audits. See IRM 18.104.22.168, Guide for Examiners Using Issue Management System (IMS).
The examination workpapers and reports provide the basis for the decisions reached by the ET examiner. Only on the basis of the material in the workpapers can a reviewer determine if the examination was complete and correct. The workpapers must show explanations, analyses, and conclusions reached and should be sufficiently complete so, generally, no additional comments are needed in the transmittal letter.
Workpapers must clearly and concisely state the issue, facts, audit steps, law, taxpayer's position, and conclusion for each issue examined. In addition, workpapers must document if the following actions and/or audit steps were taken:
Interviews of appropriate parties were conducted,
All required employment tax and information returns were accurately and timely filed,
The examiner reconciled Form(s) W-2 to payroll, and
All required Form(s) 1099s were correctly filed (e.g., no worker reclassification issue exists and backup withholding is not warranted).
If any of the above actions and/or audit steps are not taken, the examiner will document why not.
IRM 4.10.9, Workpapers, also provides further guidance on workpaper preparation.
Workpapers are key in the support of all IRS positions taken when making adjustments. Properly prepared workpapers:
Support the IRS position for any appealed or litigated issue,
Document action(s) taken,
Form the bases of necessary reports,
Facilitate managerial, technical, or other review,
Facilitate authorized review by other governmental agencies, and
Provide subsequent examiners a clear audit trail and scope of the prior examination.
Workpapers are required in every examination case. Workpapers should include all evidence gathered by the examiner to show the work performed, audit techniques followed, tax law relied on, and conclusions reached. Supporting workpapers must be prepared when necessary to fully document all issues and conclusions. These supporting workpapers must be attached to the appropriate leadsheet.
As workpapers are used in the preparation of the audit report, examiners must ensure that the information contained in the workpapers is consistent with and fully supports the final conclusions reached. The workpapers will be relied upon to support the issues in appealed or litigated cases. The workpapers can be provided to a subsequent reviewer or the taxpayer when requested under the Freedom of Information Act (FOIA) process.
Use of the Employment Tax Lead Sheets (ETLS), will help the examiner meet all workpaper requirements. Use of stand-alone workpapers, while not prohibited, does not relieve the examiner from meeting workpaper requirements.
Properly prepared workpapers must provide adequate documentation to support conclusions. Without sufficient documentation, it is not possible for reviewers to verify that the scope of the examination is appropriate, or the basis of an adjustment is accurate. Examiners should always cite legal authority to support the conclusions (e.g., Internal Revenue Code, applicable regulations, court cases, revenue rulings and/or revenue procedures).
Workpapers must be neat, legible, clear, and concise. The legibility of examination workpapers and reports is an important aspect of the overall quality of the examination. The easier it is to read workpapers and reports, the easier it is to understand them.
Workpapers must be clearly headed:
Taxpayer name,
Taxpayer identification number (TIN),
Tax period examined,
Date workpapers were prepared,
Name or initials of the examiner, and
Issues or items being examined.
Workpapers must be indexed, numbered, and securely fastened together. Index workpapers as they are prepared. If an issue cannot be fully explained on the specific leadsheet, supporting workpapers must be prepared, indexed, and attached behind the appropriate leadsheet. Supporting workpapers may be required to provide detailed explanations, analysis, schedules, and/or computations. For example, supporting workpapers would be used to schedule out wage adjustments applicable to each employee.
The volume of supporting workpapers prepared during examinations will vary depending on the size of the entity and the number and type of issues developed. While there is no fixed requirement to include specific schedules or analyses in the supporting workpapers, examiners must include enough information to support the conclusion documented on the leadsheet. Any notes taken during interviews conducted must be included in the case file as added support of the final case resolution.
Workpapers should reflect what was actually accomplished during the examination. The workpapers should not include superfluous documentation, copies of irrelevant data, or the examiner's personal opinions relating to the taxpayer or the business. For example, copies of CPA workpapers or reports should not be included in the workpapers where they do not contribute to the development of an issue. In addition, examiners should never make personal comments about a taxpayer. Remember, taxpayers always have the right to request any and all workpapers included in the case file under the Freedom of Information Act (FOIA).
The case file should include a well-documented, contemporaneous case history sheet. For SB/SE ET examiners using IMS, the Examining Officer's Activity Record in IMS should be used for this purpose. For examiners not trained in IMS using the standardized leadsheets, Form 9984, Examining Officer's Activity Record, is used for this purpose and is numbered as Workpaper 100. The case history documents:
A summary of contacts made during the examination,
All actions taken by the examiner, taxpayers and/or reviewers (e.g., manager),
Time spent on the case, and
All discussions held with the manager and decisions reached.
In addition, the case history documents:
The date and method for delivery of publications, e.g.,
- Pub 1, Your Rights as a Taxpayer,
- Notice 609, Privacy Act Notice,
- Pub 1976, Do You Qualify for Relief Under Section 530?, and, when necessary,
- Pub 5022, Fast Track Settlement - A Process for Prompt Resolution of Small Business Self Employed Tax Issues.
Any extended period of inactivity, such as leave or extended details. For all SB/SE ET examiners, a comment is required if there is no activity on a case for a period of 45 days. The comment should fully explain the reasons for inactivity.
See IRM 22.214.171.124.5, Scheduling the Appointment, and IRM 188.8.131.52.6, Initial Contact with Taxpayers, for additional requirements.
If the case was initiated by a referral, examiners must include a printed copy of the Specialist Referral System (SRS) Referral Form in the workpapers.
ET examiners have different workpapers available depending on the type of examination being worked and the type of training received:
Examiners working non-large case employment tax examinations will use the ETLS. See IRM 188.8.131.52, Guide for Examiners Using ETLS - Employment Tax Lead Sheets, for specific information.
Examiners working large case employment tax examinations will use the workpapers discussed in IRM 126.96.36.199, Procedures for Employment Tax Examiners Working on LB&I Team Audits – General, and its subsections.
The LB&I web page Audit Tools contains links to many job aids that the ET specialist may find useful. They can be found at: http://lmsb.irs.gov/reference/audit_tools/index.asp.
Additional information is available at: http://mysbse.web.irs.gov/examination/specialty/et/examreturns/default.aspx
The ETLS - Employment Tax Lead Sheet templates are available at: http://mysbse.web.irs.gov/examination/specialty/et/initiate/work/setting/default.aspx.
Form 4318–ET, Employment Tax Examination Workpapers - Index, is the examination workpapers cover sheet used in all employment tax cases, except for those following LB&I team audit procedures. It is used for pre-planning the examination and serves as an index to the audit workpapers. When needed, Continuation Sheet for Form 4318-ET, will be used. TE/GE examiners may use Form 5773, EP/EO Workpaper Summary Continuation Sheet, in place of Form 4318–ET.
The sections of Form 4318-ET are arranged by specific purpose:
Section 100 - 190, Administrative and Planning
Section 200 - 205, Evaluation of Records and Fraud
Section 300 - 305, Penalty Consideration
Section 400 - 499, Identified/Classified Issues
Section 500 - 599, Additional Issues
Section 600 - 999, Miscellaneous
Each section, 1XX through 3XX, has references and links to additional lead sheets.
Enter all wage adjustments by year and amount for each rate used in the "Adjustments to Wages" columns in sections 4XX and 5XX. This provides source data for report preparation and highlights adjustments for a reviewer.
The following list contains the mandatory lead sheets available in the ETLS - Employment Tax Lead Sheets package. Examiners must complete these mandatory workpapers in all employment tax cases, except where noted:
000: Form 4318 ET, Employment Tax Examination Workpapers – Index
100: Activity Record, Form 9984, Examining Officer's Activity Record
105: Pre-Plan Administrative Lead Sheet
115: GM Concurrence Meeting Check Sheet (Optional for RA/ ROE Grades 13 and above; not required for ET Tax Compliance Officers (TCO))
120: Initial Taxpayer Contact Check Sheet
125-1: Initial Appointment Agenda
125-2: Initial Interview Questions
130-1: Multi-Year and Related Returns Lead Sheet
130-2: 1099 Filing Requirement Checks
135: Records Check List
150: Risk Analysis Workpaper (Not required for ET TCOs)
200: Payroll Reconciliation & Evaluation
203: Internal Controls - Tip Audits
205-1: Fraud Awareness Lead Sheet
300: Penalty Approval Form
940: Closing Documents - Closing Conference Agenda
National Research Project (NRP) employment tax cases are delivered through Report Generation Software (RGS) and contain a pre-populated workpaper package in the Data Capture Instrument-1, (DCI-1). As all issues in the Employment Tax NRP study are under examination, Lead Sheets 140 and 150 are not contained in the package and not required.
Risk-based decision-making is critical to the effective allocation of limited Examination resources. Workpaper #150, Risk Analysis Workpaper, has been changed from an issue-by-issue approach to one of a global or case focus; therefore, this workpaper is not required for each new issue added or for each issue declassified – it is only required for each taxpayer/entity. This design supports the Value-Added Decision Making (80/20) concept and the Mid-Audit Decision Point (50% Rule) concept of the ETLS process.
The Risk Analysis Workpaper is not required for ET Tax Compliance Officers (TCOs). When an ET TCO expands the scope beyond the classified issue or limits the scope, the action is discussed with the manager and the decision is documented on Form 9984, Examining Officer's Activity Record.
All GS-12 and below ET specialists (except for ET TCOs) must hold a Group Manager Concurrence Meeting (GMCM) within 30 calendar days after completion of the initial appointment. During the GMCM, the examiner should be prepared to discuss:
The initial appointment and Mutual Commitment Date (MCD),
The plan for completing the case, and
The GMCM should be documented on the GM Concurrence Meeting Check Sheet (Workpaper #115).
While the GMCM is not required for TCOs or GS-13 and above examiners, they are encouraged to utilize the GMCM when the facts of the case indicate managerial involvement may become necessary.
The Issue Management System (IMS) is required to be used during employment tax examinations. IMS is designed to:
Support remotely located examiners,
Enhance issue identification,
Improve issue tracking and reporting,
Share information through a centralized data repository, and
Capture data in support of performance measures.
Examiners will establish their cases in the IMS program. When required, the IMS system can:
Perform preliminary risk analysis,
Perform in-process risk analysis for issues,
Set-up and monitor case assignments,
Input and monitor issue progress and status of IDRs,
Prepare and monitor Forms 5701,
Input case documents and time information for each issue,
Generate various time reports and activity records, and
Create a next case cycle automatically populating selected information from a previous case cycle.
For more information on IMS, refer to the IMS web site at: http://lmsb.irs.gov/hq/bsp/IMS/3_8/ims_agent_home38.asp.
All ET examiners working on coordinated LB&I examinations must follow LB&I audit procedures. Examiners working LB&I stand-alone employment tax audits may use either the procedures discussed below or the ETLS - Employment Tax Lead Sheets, covered in IRM 126.96.36.199. The sections included in IRM 126.96.36.199 will provide guidance specific to LB&I procedures, including:
Mandatory workpapers,
Pre-examination analysis and audit plan requirements,
Risk Analysis,
Requests for Additional Time,
Information Document Request (IDR) preparation,
Form 5701, Notice of Proposed Adjustment preparation,
Issue Lead Sheet,
Workpaper Organization,
Package Audit, and
Workpaper Disposition.
Examiners must prepare an individual Form 4564, Information Document Requests (IDR), for each issue being developed, and a Form 5701, Notice of Proposed Adjustment (NOPA), for each issue adjusted.
The examiner will create Form 13744 , Examiner's Risk Analysis Worksheet, and an audit plan consisting of:
Form 4764-A, LB&I Examination Plan, Part III - Summary of Assignments, and
Form 4764-B, LB&I Examination Plan, Part III - Examination Procedures.
Form 4764-A and Form 4764-B are the examination workpaper cover sheets. These forms are used for employment tax pre-examination planning and as the leadsheets to the audit workpapers. These forms also summarize the audit results.
For further guidance, examiners should refer to IRM 4.10.9, Workpapers, and IRM 4.46, LB&I Guide for Quality Examinations.
The examination plan (audit plan) provides the following information:
Agreements with the taxpayer,
Information for Service personnel,
Examination scope,
Examination procedures, and
Time estimates.
Examiners are required to prepare an audit plan. The due date of the plan will be agreed upon by the LB&I coordinator (or LB&I case manager if no LB&I coordinator), and ET specialist. The plan is prepared by the team coordinator using Form 4764, LB&I Examination Plan. In those cases where only an employment tax examination is being conducted, it will be the responsibility of the ET specialist to complete the relevant portions of Form 4764. The form should contain:
Name of entity,
Years involved,
Brief description of the examination assignment,
Planned start and completion dates of the ET examination,
Issues being examined shown by SAIN (Standard Audit Index Number), and
A description of the specific examination techniques to be used.
The taxpayer will be given a copy of the audit plan and such action should be documented in the Examining Officer's Activity Record.
During the pre-planning stages of the examination, the examiner should review a copy of the income tax return filed by the taxpayer to determine if there are any large, unusual or questionable (LUQ) employment tax issues. The relevant pages of the return should be included in the closed ET case file. Relevant pages may include, but are not limited to:
First four pages of Form 1120, U.S. Corporation Income Tax Return
Form 851, Affiliations Schedule,
Consolidated schedule of income and deductions,
Statement of "Other Deductions" ,
Schedule M-1, Reconciliation of Income (Loss) per Books With Income per Return,
Schedule M-2, Analysis of Unappropriated Retained Earnings per Books, and
Schedule M-3, Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More.
In addition to reviewing the related income tax return, the examiner should review taxpayer historical files as well as any prior employment tax audit reports for potential issues. IDRS command code "BMFOLZ" can be used to determine if there were any prior employment tax examinations.
An officer of a corporation must sign either the communications agreement contained in the Audit Plan or any other type of written authorization that designates the persons with whom the examination team can communicate. A copy of the written authorization must be included and documented in the ET case file.
Risk-based decision-making is critical to the effective allocation of limited Examination resources. A risk assessment must be conducted with the initial planning of the examination, when 50 percent of the case time has been reached, and when a significant event occurs.
The first risk analysis is prepared during the initial planning phase of the examination. Depending on materiality and/or compliance considerations, the risk analysis can be done on an issue-by-issue or a case basis.
Form 13744, Examiner's Risk Analysis Worksheet, should be completed as part of the pre-audit analysis
Case Manager must approve all risk analyses
The mid-cycle risk analysis is optional for key and related cases that are corporate case Activity Code 221 and below, partnerships, S-Corporations, individual returns, and if the case will be closed within 12 months of the status "12" date.
The mid-cycle risk analysis includes time applied and indicates if additional time is needed. It also covers the number of Forms 5701, Notice of Proposed Adjustment, issued plus the number of Form 4564, Information Document Requests (IDRs) issued and outstanding. The examiner should also state the potential tax liability by issue and by year, and provide a brief assessment of the audit.
After the agent completes the mid-cycle risk analysis, it may be apparent that additional time is needed to complete the examination. If the examiner needs more time than was originally planned, provide an explanation of why additional time is warranted and how much additional time is needed to complete the examination.
The SB/SE ET team manager and the LB&I case manager must approve a request for additional time.
All requests for information should be specific, clear, and concise, and must be in writing using Form 4564, Information Document Request (IDR).
Prior to issuing an IDR, the examiner should discuss with the taxpayer and the team coordinator the specific information is needed. The taxpayer may be able to explain what type of information is available and may suggest a preferred wording for the IDR. Conferring with the team coordinator also ensures that the ET examiner does not ask for already available information.
The team coordinator may determine the numbering system used for all IDRs issued. An IDR log is maintained to provide a source for assigning numbers and to monitor response times.
Four copies of each IDR request are printed. Two are given to the taxpayer, one is given to the team coordinator, and one is maintained in the examiner's case file.
IDRs should generally include only one issue or subject. This results in a faster turnaround time since information covering multiple topics may need to come from several sources.
The IDR Management Process is used for all cases. During the opening conference, the team coordinator and taxpayer work together to agree on acceptable response times to all IDRs issued. The importance of timely responses is emphasized as it improves cycle time and promote earlier issue resolution.
The agreed-upon response time is communicated to the audit team and procedures to ensure both the IRS and taxpayer adhere to the agreed time frames will be enforced per established guidelines. A memorandum of understanding stating the agreed-upon IDR response time is signed by the taxpayer and team coordinator or agent in charge.
IDR procedures established by LB&I will be followed by the ET examiner working with the LB&I income tax team. On May 1, 2014, SB/SE Employment Tax adopted the LB&I process for issuing IDR(s) and the IDR Enforcement Process covered in the LB&I directive, Updated Guidance for Examiners on Information Document Requests Enforcement Process, LB&I-04-0214-004, for all team audits conducted on LB&I taxpayers. The memorandum is available on the irs.gov website at http://www.irs.gov/Businesses/Large-Business-and-International-Directive-on-Information-Document-Requests-Enforcement-Process.
The mandatory Enforcement Process has three graduated steps:
Delinquency Notice (Letter 5077, Delinquency Notice)
Pre-Summons Letter (Letter 5078, Pre Summons)
If an ET examiner issues a Pre-Summons Letter or Summons under this process, the examiner must contact their local Tax Exempt/Government Entity (TEGE) Counsel for support, not LB&I Counsel. TEGE Counsel will contact LB&I Counsel for assistance and coordination as needed. If there is LB&I Counsel personnel assigned to the case, the ET examiner must still use local TEGE Counsel.
The process does not preclude the examination team from using judgment on a case-by-case basis. Continuous collaboration is needed to reach realistic due dates and dates can be revised based upon the facts and circumstances. A detailed description of the IDR Management Process can be found at IRM 126.96.36.199, Information Document Request Management Process.
All adjustments are proposed on a Form 5701, Notice of Proposed Adjustment, as they are developed. This form serves as a cover sheet to Form 886–A, Explanation of Adjustments, which is attached to fully explain the basis for proposing each adjustment.
Potential adjustments should be discussed with the team coordinator and the taxpayer prior to issuing the notice.
The ET team manager reviews and signs the Form(s) 5701. This signature indicates the team manager has accepted the examiner's position on the issue. A Territory Manager's approval/signature is required on all Form(s) 5701 involving issues on:
Industry Cases (IC) with adjustments of $10 million or more
Coordinated Industry Cases (CIC) with adjustments of $50 million or more
The Form(s) 5701 and Form(s) 886-A are attached to the final audit report.
Form 4764-B, LB&I Examination Plan, Part III - Examination Procedures Section, is the lead sheet describing the audit procedures applied and the conclusions reached for each issue. It should
Be properly headed,
Include a discussion of the applicable law,
Document the audit trail, and
Lead to a clear and logical conclusion.
Supporting documentation should be attached as a workpaper when further explanation is needed to support conclusions reached.
Lead sheets also serve as an index for any workpapers that relate to a specific issue. All workpapers should be numbered, indexed, and referenced to the issue lead sheet.
Workpapers should be organized by SAIN number. This will ensure all team members' audit case files are organized in a consistent manner, allowing for ease of review by the team coordinator, team managers, and others.
Current SAIN codes for ET examiners can be found using the following link:
In support of the LB&I Executive Compensation Strategy, ET specialists are required to inspect officers' and key executives' returns when conducting an examination of an LB&I taxpayer outside of a team audit. If issues are found, Form 5346, Exam Information Report, will be completed and forwarded per local procedures. Additional guidance on inspection of officers' returns is found in IRM 126.96.36.199.7, Corporate Officers' Returns. Also see Corporate Executive Compliance at: http://www.irs.gov/Businesses/Corporations/Corporate-Executive-Compliance
For CICs, the employment tax audit workpapers will remain at the audit site. At the conclusion of the examination, they will be archived by the team manager along with the workpapers of the other team members. The workpapers provide important historical information and are valuable for any subsequent cycles that may be opened.
For ICs, workpapers are included in the closed employment tax case file.
When closing a related case at the same time as the primary/key case file, the required administrative workpapers do not need to be duplicated in the related case files if:
The related cases are being closed from the group at the same time, and
The returns are properly linked on the Examination Returns Control System (ERCS) and identified as being either the Primary/Key Return or the Related Return.


text:
10 Things You Should Think About The Next Time You Take A Photo
So you took a horrible photo with your camera phone. Relax! Get a do-over with the Nokia Lumia 1020 Take Two contest. You could win a new phone! And armed with that and these tips, your photos will be perfect!
1. Use the flash only when necessary!
Flash is annoying, and it often washes out the subjects of the picture.
2. Find the light.
Take pictures with natural light as much as possible! Low lights encourage blurry shots.
3. Watch where you place your fingers.
Your picture may look crystal clear, but a finger can ruin it all.
4. Keep your hands steady!
All you'll get is blurred lines and sad pictures.
5. Clean your lens!
This makes a HUGE difference. Which would you rather have? A picture with a big smudge spot? Or a picture with no smudge? That's what we thought.
7. Consider your background.
Ain't nothing wrong with a selfie, but please, please look at the background of your photo before posting it to the internet.
8. Get close to whatever you're photographing.
So this may be difficult in certain situations, BUT the closer you are THE BETTER!
9. Think about composition and photo angles.
Nobody looks flattering from below. Nobody.
10. Use the highest resolution possible!
It may look okay on your phone screen, but putting it on your computer can be a whole different story. Check your settings!


text:
Characters in GTA IV
Category page
11,252pages on
this wiki
this wiki
This category lists all characters that have appeared or have been mentioned in Grand Theft Auto IV.
Pages in category "Characters in GTA IV"
" Felipe is an American businessman based in Liberty City who uses the Outsource for America group.
" Pete Vassal is the chief executive and founder of Eris Sportswear in Grand Theft Auto IV. He is...
Pete Vassal
" Mitt Burrows is a judge in Grand Theft Auto IV. He sentenced Elizabeta Torres to 300 years in...
Mitt Burrows
" Richie Score is a journalist for the Liberty Tree in Grand Theft Auto IV. He writes many...
Richie Score
" Julian Glockwell is an 80's TV star in Grand Theft Auto IV. He played as Chris Van Angel on the...
Julian Glockwell
" Marcel LeMuir is the co-host of the Fizz! show on the WKTT radtio station, alongside Jane...
Marcel LeMuir
" Gloria Unsworth was an actress in the musical "Middle Age" until it was cancelled sometime in...
Gloria Unsworth
" Brian Vesuvius is a "groundbreaking illusionist" from Liberty City. He has in the past performed...
Brian Vesuvius
" Hank Johanson is an overweight singer who won the televised Shitty Singer Competition.
Hank Johanson
" DJ Brutaldubs is a DJ who lives in Liberty City and plays in Alderney City nightclub, Fan Dang.
DJ Brutaldubs
" Denzel Liss is a character only seen on the Nightlife Tips page of LibertyCityNightlife.com on...
Denzel Liss
" Lewis Georges is a character only seen in the Nightlife Tips section of LibertyCityNightlife.com...
Lewis Georges
Media in category "Category:Characters in GTA IV"
Posted in: Tyler Dixon
Posted in: Vasily
Posted in: Vera
Posted in: Vladimir Glebov
Posted in: Wayne Tearson


text:
Jonas Brunskog
Associate Professor
Ørsteds Plads
Building: 352, 024
2800 Kgs. Lyngby
Jonas Brunskog received an MSc in civil engineering in 1996 and a PhD in acoustics in 2002, both from the Lund Institute of Technology, Lund University, Sweden. In 2006 he became Docent in Engineering Acoustics and an associate professor at Acoustic Technology, Department of Electrical Engineering.
His research interests include structural acoustics and building acoustics – especially for periodic structures and wood based structures, room acoustics – absorptive materials and classroom acoustics. He has supervised a 7 PhD projects (3 finnished and 3 ongoing) and some other research projects.
He was Member of the institution board in 'Department of Building Sciences', Lund University 2005-2006. He is Member of the board of 'Listening Lund. The Sound Environment Centre at Lund University ', 2005 – present, and Member of the board of Swedish Acoustical Society, 2008 – 2013.
Teaching activities
- Course no 31240, Architectural Acoustics
- Course no 31245, Acoustic conditions at the Roskilde festival
- Course no
Sound and Vibration
- Published
Application of a Bayesian algorithm for the Statistical Energy model updating of a railway coach
Publication: Research - peer-review › Journal article – Annual report year: 2016
- E-pub ahead of print
A numerical strategy for finite element modeling of frictionless asymmetric vocal fold collision
Publication: Research - peer-review › Journal article – Annual report year: 2016
- Published
PARISM - en rumsakustisk simuleringsmodell för vanliga lokaler
Publication: Communication › Journal article – Annual report year: 2016
Acoustical Society of America. Journal
ISSNs: 0001-4966, 0001-4966
Additional searchable ISSN (Electronic): 0163-0962
Acoustical Society of America, United States
ISI indexed (2013): ISI indexed yes, BFI (2015): BFI-level 2, Scopus rating (2015): 0.938 1.272
Central database
Acustica United with Acta Acustica
ISSNs: 1610-1928, 1610-1928
Additional searchable ISSN (Electronic): 1861-9959
S./Hirzel Verlag, Germany
ISI indexed (2013): ISI indexed yes, BFI (2015): BFI-level 2, Scopus rating (2015): 0.671 1.03
Central database
Meetings on Acoustics. Proceedings
ISSNs: 1939-800X
acoustical society of america, United States
ISI indexed (2013): ISI indexed no
Central database
Acoustical Society of America
Local database
Technical University of Denmark
Local database
Technical University of Denmark (DTU)
Local database
Place of employment
Latest activities and conferences


text:
Levi Walker
Published: Thursday, November 15, 2001 at 6:01 a.m.
Last Modified: Wednesday, November 14, 2001 at 11:00 p.m.
Levi Walker, 68, a native of Columbia and resident of Houma, died at 6:30 a.m. Wednesday, Nov. 14, 2001.
Visitation will be from 9 a.m. until funeral time Friday at Kennedy Funeral Home in Raceland. Services will be at 11 a.m. Friday at the funeral home with burial in Half Way Cemetery in Gray.
He is survived by two daughters, Mary Caldwell of Norcross, Ga., and Vanessa Whittington of Houston, Texas; three sons, Brian Smith and Gregory Wiley, both of New Orleans, and Wayne Wiley of Houston; stepfather of Russell Evers of Houma, and Tiny Ballard of Lafayette; brother of Annisa Walker Jr., Ivory Walker, Charlotte Jackson, and Grace Walker of Monroe, Ella Walker and Alma Scott of Columbia; 14 grandchildren; and eight great-grandchildren.
He was preceded in death by his wife, Louella Walker; his parents, Annisa Sr. and Alma Carrington Walker; two sons, Charles David Walker, and Bruce Whittington.
Reader comments posted to this article may be published in our print edition. All rights reserved. This copyrighted material may not be re-published without permission. Links are encouraged.
Comments are currently unavailable on this article


text:
Richard Mabey
Richard Mabey is a writer and broadcaster. His books include, Turned out Nice Again: Contemplating the Weather; Flora Britannica and Food for Free
Beans locate their poles by echolocation, the mimosa shrub has a memory-span greater than that of a bee … New discoveries in botany support an older idea of plants as individuals – active agents in their own life stories
British weather is unpredictable and muddled. We chatter about it incessantly – so why can't we adapt to its whims? By Richard Mabey
Steven Poole criticised nature writers – and their readers – for whimsy and for idealising the non-human world. He was wrong
Richard Mabey: The Met Office held a crisis meeting today. But why do Brits turn trivial weather nuisances into dashers of hopes?
It governs our moods, the clothes we wear, the things we do, what we talk about. But, for Richard Mabey, the weather holds the delightful promise of a new day as he finds himself mesmerised by the unpredictable power of nature
Richard Mabey: Latin names are fine for textbooks, but the beautiful common names we give to our flora and fauna are part of a shared poetic enterprise stretching back thousands of years – and you can still be a part of it


text:
Senator Don Shooter Charged with Three Misdemeanors for His Charter School Rampage
Don Shooter with Ann Coulter
Teabagging state Senator Don Shooter has been charged with three misdemeanors for barging into a charter school while yelling his name and scolding a teacher.
A city prosecutor in Yuma charged the senator with disorderly conduct, disruption of an educational institution, and criminal trespassing.
See Also:
-Senator Don Shooter on Camera Barging Into School
-Don't Tread On Me, I'm DON SHOOTER!: Senator Allegedly Assaults Teacher
In late March, Shooter charged into Yuma's EOC Charter High School for troubled teens where his grandson attended. He yelled at a classroom teacher, Danielle Munoz, who caught the tail end of his rampage on her cell phone. Several school employees had to stand between him and the teacher and usher him out before he traumatized a classroom full of kids and the little vein on his forehead popped.
Upcoming Events
Arizona Diamondbacks vs. Atlanta Braves
TicketsMon., Aug. 22, 6:40pm
Arizona Diamondbacks vs. Cincinnati Reds
TicketsFri., Aug. 26, 6:40pm
All You Can Eat Value Pack - Mercury v Wings
TicketsFri., Aug. 26, 7:00pm
Street of NY Family Pack - Mercury v Wings
TicketsFri., Aug. 26, 7:00pm
News reports say Shooter's lawyer is trying to work a deal with the prosecutor that could get him off. Go figure.
Here's a recap of Shooter's rampage:
Shooter asked the school registrar to speak with Munoz, to which the registrar said he'd have to make an appointment. The senator then repeated that he was DON SHOOTER! and he must speak with the teacher. When a phone call distracted the registrar, the police report says, Shooter sneaked around and headed for Munoz's classroom.
Shooter barged into the room and stood at arm's length from Munoz, who is listed as a special education teacher at the school. Shooter waved his finger in her face and, the report notes, said, "Are you the teacher of this classroom?" to which Munoz replied she was.
"My name is Donald Shooter, I am [here] to . . . " Munoz cut him off by offering her hand and introducing herself, and then Shooter continued. "You have my grandson in your class, and let me tell you . . ."
The argument carried on, and as another person stood between the two, Munoz backed up and began recording the confrontation on her phone. When Shooter noticed he was being recorded, he walked out.
Munoz told the officer later that she felt threatened and feared for her own safety and the safety of her student.
If bursting into a class and yelling at a teacher while repeating, "I'm Don Shooter," wasn't enough, he made sure to let Patricia Romant, operations director of the Yuma Private Industry Council, which is affiliated with the school, know that he is a "state senator and very influential man in Yuma and in the state," the report says.
Shooter then called Eileen Sigmund, president of the Arizona Charter Schools Association, to complain.
Sigmund says Shooter did indeed call her afterward and explained that Munoz had belittled his grandson and he wanted something done about it.
"Whenever I get any family calling, we do the same thing," Sigmund says. "There is no special treatment because he's a senator."
Hopefully, the prosecutor feels the same way.
Get the This Week's Top Stories Newsletter
Every week we collect the latest news, music and arts stories — along with film and food reviews and the best things to do this week — so that you'll never miss Phoenix New Times' biggest stories.
In Case You Missed It
Upcoming Events
Arizona Diamondbacks vs. Washington Nationals
TicketsMon., Aug. 1, 6:40pm
Arizona Diamondbacks vs. Milwaukee Brewers
TicketsFri., Aug. 5, 6:40pm
2016 Playoffs First Round, Arizona Rattlers v Opponent TBD
TicketsSat., Aug. 6, 7:00pm
Arizona Diamondbacks vs. New York Mets
TicketsMon., Aug. 15, 6:40pm
Popular Stories
Sponsor Content


text:
Discover new restaurants, spas, things to do & more great deals added daily!
You can change your email preferences at any time
By clicking Continue, I agree to the Terms of Service and Privacy Statement
No Thanks
*Valid on 1 unit (min. price $25) per transaction; max 1 use per customer. Exclusions apply.
Full details: gr.pn/promofaq
Noninvasive treatments of radio waves rid the skin's surface of minor irregularities in seconds
Up to 66% Off Skin-Irregularity Removal
Up to 77% Off Laser Tattoo-Removal Sessions
Up to 86% Off Laser Spider-Vein Removal
Up to 54% Off Tattoo Removal
Up to 86% Off Laser Spider Vein Removal
56% Off at Cymatic Therapy & Dermacycling
Up to 58% Off VaserShape Fat Reduction


text:
Book your room at Hotels Gouverneur Montreal
Get an overview of this hotelLatin Quarter hotel with free WiFi and a bistro
Old Montréal: 15 minutes
Hotels Gouverneur Montreal is in the Latin Quarter, a 15-minute walk from the cobblestone streets of Old Montréal. The historic downtown offers shops, restaurants, and landmarks like Notre-Dame Basilica. Guests can also browse the shops lining Saint Catherine Street, a 10-minute drive.
Le Vignoble restaurant
Guests can enjoy meals and cocktails amid the stylish surrounds of L'Imprevu Bistro Lounge. The hotel also offers all-day buffet, set menu, and à la carte options at Le Vignoble restaurant. Other amenities include a business center and an indoor pool.
Free WiFi, premium coffee
Guests can research holiday plans and email home using free WiFi, and unwind with a favorite show on the 40-inch flat-screen TV. All rooms feature Keurig® coffeemakers. Superior and Business rooms come with added perks like fluffy bathrobes.Would you like to give us feedback? Share it! Opens in a new window
Hotels Gouverneur Montreal1415, rue Saint-Hubert Montreal QC H2L3Y9
Hotel Amenities
Hotel Amenities
- 24-hour business center
- 24-hour front desk
- ATM/banking
- Bar/lounge
- Breakfast available (surcharge)
- Coffee shop or café
- Free newspapers in lobby
- Concierge services
- Conference space
- Conference space size (feet) - 7976
- Conference space size (meters) - 741
- Dry cleaning/laundry service
- Elevator/lift
- Express check-out
- Fitness facilities
- Free WiFi
- Gift shops or newsstand
- Indoor pool
- Meeting rooms 15
- Multilingual staff
- Number of buildings/towers - 1
- Number of floors - 30
- Number of meeting rooms - 15
- Porter/bellhop
- Restaurant
- Safe-deposit box at front desk
- Sauna
- Self parking (surcharge)
- Shopping on site
- Smoke-free property
- Total number of rooms - 352
- Tours/ticket assistance
- Wedding services
- Year Built 1974
Available in all rooms: Free WiFi
Available in some public areas: Free WiFi
Self parking (surcharge)
Room Amenities
- Air conditioning
- Bathtub or shower
- Blackout drapes/curtains
- Cable TV service
- In-room climate control (air conditioning)
- Coffee/tea maker
- Free toiletries
- Daily housekeeping
- Desk
- Free WiFi
- Hair dryer
- Iron/ironing board
- Pillow menu
- Premium bedding
- Private bathroom
Where to Eat
Hotel Gouverneur Place Dupuis Montréal has a restaurant serving breakfast, lunch, dinner, and brunch.
Start your morning with a continental breakfast, available each day from 6:30 AM to 11 AM for a surcharge.
Nearby Things to Do
Recreational amenities at the hotel include an indoor pool, a sauna, and a fitness center.
The recreational activities listed below are available either on site or nearby; fees may apply.
- Golfing nearby
- Cross-country skiing nearby
- Snowshoeing nearby
- Hiking/biking trails nearby
To make requests for specific accessibility needs, complete the "Special or Accessibility Requests" section of "Trip Preferences" when you book your hotel.
- Accessible bathroom
- In-room accessibility
Hotel Policies
Check-in time ends at Midnight
Check-in time starts at 3 PM
Minimum check-in age is 18
Check-out time is Noon
Payment types
- Pets allowed for an extra charge of CAD 30.00 per pet, per stay
- 1 per room
- Restrictions apply
- For more information contact the property at the number on the booking confirmation
You need to know
Extra-person charges may apply and vary depending on hotel policy.
Government-issued photo identification and a credit card or cash deposit are required at check-in for incidental charges.
Special requests are subject to availability upon check-in and may incur additional charges. Special requests cannot be guaranteed.
- Minimum Spring Break check-in age is 18 years old.
Minimum guest age is 18
No cribs (infant beds) available
Parking height restrictions apply
- Deposit: CAD 50.00 per day
- Spring Break deposit: CAD 100.00 per day
Optional extras
- Fee for continental breakfast: CAD 10,95 per person (approximately)
- Self parking fee: CAD 21.00 per day (in/out privileges)
- Pet fee: CAD 30.00 per pet, per stay
- Late check-out fee: CAD 85.00
- Rollaway bed fee: CAD 25 per night
Hotel Name
- Gouverneur Dupuis
- Gouverneur Place Dupuis Montréal
- Gouverneur Place Dupuis Montréal Montreal
- Hotel Gouverneur Dupuis
- Hotel Gouverneur Montréal
- Hotel Gouverneur Place
- Hotel Place Dupuis
- Hotel Place Dupuis Montréal
- Place Dupuis Hotel
- Place Dupuis Montréal
- Gouverneur Hotel
- Gouverneur Montreal
We should mention
This property's policy is to refuse certain bookings for the purpose of group events or parties, including pre-wedding stag/bachelor and hen/bachelorette parties. Children 17 years old and younger stay free when occupying the parent or guardian's room, using existing bedding. Only registered guests are allowed in the guestrooms. Some facilities may have restricted access. Guests can contact the property for details using the contact information on the booking confirmation. Guests can arrange to bring pets by contacting the property directly, using the contact information on the booking confirmation (surcharges apply and can be found in the Fees section).


text:
Seven ate nine? Not if we can help it! Nine-year-olds will love playing and learning with incredible toys and activities that will amuse them for hours. Watch them grow and discover with toys, games, crafts and more.
By Peter Brown
When robot Roz opens her eyes for the first time, she discovers that she is alone on a remote, wild island. She has no idea how she got there or what her purpose is - but she knows she needs to survive. After battling a fierce storm and escaping a vicious bear attack, she realizes that her only hope for survival is to adapt to her surroundings and learn from the island's unwelcoming animal inhabitants. As Roz slowly befriends the animals, the island starts to feel like home - until, one day, the robot's mysterious past comes back to haunt her.
From bestselling and award-winning author and illustrator Peter Brown comes a heartwarming and action-packed novel about what happens when nature and technology collide.
Hardcover novel, 288 pages.
This adorable DigiBird comes complete with its very own stackable birdcage! Now you can bring your favourite DigiBird with you on-the-go, or display a choir in your bedroom. Each DigiBird cage attaches to another (above and below), so you can collect a linked group of DigiBirds to sweetly serenade you!
DigiBirds will brighten up your day with beautiful singing. It mimics a real bird by moving its head and beak while it sings and tweets. To start a serenade simply blow or whistle onto the bird. The DigiBird's stand doubles as a working whistle.
Collect more DigiBirds and start your own choir by switching the setting to Chorus Mode. The new bird-friends will synchronize with each other to sing the same song!
The DigiBirds can sing 20 different songs to you. If 20 songs aren't enough, you can access 14 additional songs through the free App for IOS Smartphone or Tablet. Play DigiBirds App mini-games to unlock the new songs.
Includes 1 DigiBird, whistle ring, stackable DigiBirds birdcage, 6 x LR44 batteries, and instruction sheet.
DigiBird birdcage measures approximately 4.5" tall x 4" wide. Each DigiBird measures approximately 3.5" tall.
Requires 3 LR44 batteries (included).
Each sold separately. Ships in randomly selected, assorted colours according to availability.
Winner of the Girls Toy of the Year 2014 Award by the Australian Toy Association.
By Paul Beck
What do gorillas and robots have in common? More than you think! Find out inside, when you go from biology to technology as you explore the worlds of gorillas and robots. For decades, scientists have looked to gorillas and other creatures for inspiration. Read the book to learn about gorilla behavior and anatomy, the design and development of robots, and what happens when scientists combine gorillas and robots. Then build your very own walking gorilla! Robotic Gorilla is sure to inspire the young scientists in your life.
Includes 24 fact cards, 15" x 20" poster, plastic case with motor, and 14 plastic pieces.
Hardcover containing 32 pages
By the editors of Klutz
Get ready to smash, crash, and bash!
Smash Bots are no ordinary paper robots. Build 8 action-packed, 3D papercraft robots that zoom on pullback motors. Then create an entire city and prepare yourself for ultimate mayhem. Topple skyscrapers and wreck ramps in an epic battle between good and evil.
Includes 46-page book, 8 papercraft robots, 2 pull-back motor chassis, 30 papercraft buildings, 2 ramps, 3 air bridges, and glue.
Mixed media book, 46 pages.
Shape and paint six different plaster fridge magnets and badges! These adorable robots make great gifts for friends and family.
Includes mould with 6 designs, plaster powder, magnet, pins, 5-colour paint strip, paint brush, and instructions.
Average magnet size is approximately 2" tall.
Construct this easy-to-build Insectoid! Discover the mechanisms behind robotic movement. It crawls, wriggles and walks!
Contains Body cover, body, leg link connector, motor with gear, large gear with crank, small gear, 2 terminal caps, 3 connecting caps, 2 washer screws, 9 screws, battery cover, short leg link, long leg link, 2 antennas, front leg, back leg and detailed instructions.
Also needed but not provided: a cross-head screwdriver.
Measures approximately 6.75" long (not including antennae).
Requires 1 AAA battery (NOT INCLUDED).
Watch this solo Dino tweet you 58 beautiful tunes! The DigiDino Habitat lets him play or hang out on display! DigiDino's come to life through song and movement. Clap your hands in Solo Mode to activate Clap 'N Play and they'll record and repeat it back what you say! DigiDinos get even better; when they're close they sing together. Collect multiple Dinos to hear them harmonize as you build a DigiDino choir. They even sync and sing with other DigiFriends, too. Download the free DigiBird app to unlock even more beautiful songs! Start living the prehistoric life with the DigiDino Habitat Playset!
Includes 1 DigiDino Habitat, 1 DigiDino, 1 Whistle Ring, 1 Instruction Guide, and 3 LR44 Batteries.
Each sold separately. Ships in randomly selected, assorted styles according to availability.
In one way or another, almost every form of energy we use originates as energy from the sun. Physics Solar Workshop explores the topic of solar energy, focusing on photovoltaic cells.
By building five awesome models and conducting experiments with them, learn how solar cells transform light into electrical energy, and how motors and mechanical devices can optimize the work done by this energy. Start with a simple helicopter model that converts sunlight into a rotating motion and demonstrates the basics of solar technology.
Build models of: a solar-bot, or a moon rover, or a stag beetle. Finally, build a cool praying mantis model that moves like an insect and is powered by a solar cell! The models can also be powered by a battery (sold separately), allowing operation in all lighting conditions.
Includes 138 parts, which are compatible with other Thames & Kosmos physics and engineering kits, and 48-page book with illustrated step-by-step instructions for the projects.
Compatible with one rechargeable AA battery (not required, sold separately).
"Do, or do not. There is no try."
Train to become a Jedi with Legendary Yoda! Legendary Yoda is fully interactive and features 3 modes of play and guides you on the path to becoming a Jedi Master. Standing an impressive 16 inches tall, Yoda's dynamic motorized body movement and full voice recognition make him the most realistic Star Wars toy ever. Yoda comes to life with never-before-seen Lightsaber action!
Discover 3 distinct modes of play on your path to becoming a Jedi Master:WARRIOR MODE: Learn from the greatest warrior of all time as Yoda swings his signature green light-up Lightsaber! Seven motors power his breakthrough 360-degree, lifelike movement. You can send him on the attack, or follow along with his advanced Lightsaber techniques as he guides you on the path to Jedi Mastery.FORCE MODE: Learn the ways of the Force as Yoda unleashes iconic quotes from the Jedi Order. When the dark side threatens, Yoda's hand lights up with a glowing "force blast!" Learn to force push and send Yoda flying back.WISDOM MODE: While holding his cane, Yoda answers your questions and senses whether you're strong in the force... or the dark side. His voice recognition has 6 key phrases and he will answer yes or no questions revealing his secrets and wisdom. As the wisest Jedi of all time, Yoda is equipped with a dark side sensor to determine if your intentions are good or evil.
Includes 1 Legendary Yoda, 1 Walking Stick, 1 Light-Up Lightsaber, and 1 Instruction Sheet.
Measures approximately 16" tall.
Requires 6 C batteries. (SOLD SEPARATELY)
This construction kit challenges you to not only Build Genius™, but also build a fully functional VEX® Robotic Arm at the same time. With four points of motion, you can use each control knob to pick up surrounding objects with the claw!
The Robotic Arm™ can raise objects up to 14 inches by twisting the "left" hand knob forward and backward. It also extends out to 10 inches by twisting the "right" hand knob forward and backward by turning the dial on the rear of the Arm will allow you to pick up many common household objects using the claw! The whole crane can rotate 360 degrees, allowing this miniature robot to perform the complex actions of its real life counterpart.
Includes more than 350 easy-snap pieces, and instructions for 2 additional builds.
Create lots of different walking dinosaur robots with this evolutionary Magformers set! From Tyrannosaurs to Triceratops, there's no limit to the dinos you can bring back from extinction to roam the earth once again!
Contains 81 pieces.
Includes 74 Magformers shapes, 1 battery pack, engine block, connectors, and 2 walking blocks.
Requires 3 AAA batteries (NOT INCLUDED).
Elektrokidz are the first ever music–inspired collectables that dance to the beat of the music you are listening to! The new Music Series of Elektrokidz has arrived with 6 ultra-cool new looks, groovy names, and their own pair of stylized shades. Each Elektrokidz has its own special hair dance, so collect them all to be United by the Beat!
Includes 1 Elektrokid, and 1 pair of Sunglasses for Elektrokid.
Requires 4 LR44 batteries ("Try Me" batteries included).
Stikbots are pose-able sticky bots who will adhere to almost any flat surface thanks to their suction-cup hands and feet (yep, they were born this way!) Their unique design allows stikbots to be posed in countless ways - their limbs, torso, and even neck can be positioned at multiple different angles! Stikbots are ridiculously fun and addicting to play with!
But Stikbots are more than just cute pose-able figures. #stikbot is the first ever social-media-sharing toy! Thanks to a free smartphone app available on iTunes and Google Play, #stikbot can really shine; kids can pose, film and edit their #stikbot in stop animation quickly and easily. Once filmed, they can upload their video creation from the app to share with their friends with the simple touch on Instagram, Facebook,Twitter,Vine etc..
Includes 2 Stikbot figures, and tripod.
Each Stikbot measures approximately 3" tall.
Get a robotic creature that behaves just like a real bug! This robotic Hexbug Spider crawls around in any direction and has a 360-degree rotating head. Comes with a 2 channel remote control in the same colour as the Spider. Small enough to fit in your hand!
Each sold separately. Colours will be chosen randomly and are based on available stock at the time of shipment.
Measures approximately 4" long x 3" high.
Bundle it Up! Purchase together with the 4M Kidz Labs Diving Octopus
Build and power a robot that requires no batteries! This Green Science kit is a fun and hands-on experiment that helps you discover the possibilities of alternate energy resources. With just a drop of salt water your robot will roll along the floor!
Includes: 2 complete charcoal battery kits (each kit can power the robot for approximately 60 minutes of play time), required materials and detailed instructions.
Robot measures approximately 3" high x 2.25" wide x 2" long. (when assembled).
Build your very own Metal Detector Robot. Hunt for buried treasure by driving the robot back and forth with the remote control. When you hear it beep, you have found something metallic! You can also detach the metal detector unit and use it as a hand-held metal detector!
Contains: 1 chassis (with axle and gear installed), 1 motor with wires and worm gear, 1 motor cover, 1 metal detector, 1 base plate for eyes, 2 stick-on eyes, 1 switch lever, 1 gear, 1 axle,1 short axle, 1 remote-control with switch and wires, 1 battery cover, 4 terminal caps, screws, washered screw, 1 connecting cable, 4 wheels and detailed instructions.
Measure approximately 14cm long when assembled.
Requires 1 AA battery. (NOT INCLUDED)
It's the perfect time to get everyone together to create and enjoy some cool treats! From ice pops to ice cream, we've got the amazing gear and goodies to help your family make some yummy ...
We're hiring! For over 30 years Mastermind Toys has been focused on offering the very best in quality toys and books for children in a shopping environment that is engaging, inspiring and fun. Send resumes to firstname.lastname@example.com
Mastermind Toys in the Terra Losa Shopping Centre is now open.
Details Here


text:
Encore Wind GongThe Encore Wind Gong brings calmness and peace to a Zen garden. The hypnotic sounds of gongs lead to stress reduction and relaxation.
It is believed that the first Gong was accidentally made over 4000 years ago. Many processes go into creating the special sounds of a Chinese Gong, including fine tuning through meticulous hand hammering.
This hanging gong measures 38" in overall Length, 10" in diameter. Bubinga finished wood, brass gong.


text:
Workers amp up efforts
Published: Wednesday, December 21, 2005 at 4:30 a.m.
Last Modified: Wednesday, December 21, 2005 at 6:18 a.m.
Duke Power estimated 4,500 Henderson County residents remained without electric service late Tuesday afternoon, but pledged line crews would work into the night to restore service to "the vast majority" by 11 p.m., a deadline the utility first announced Friday.
Crews from Duke and 30 other utilities continued to battle icy back roads and downed trees and limbs as they worked to restore power to the most damaged and remote areas hit by Thursday's ice storm. But the utility said it expected to still be working to restore power to some residents this Thursday.
"We have said we would have everyone restored by 11 p.m. except for some scattered outages, situations where the damage is of such an extent it is going to take longer," Duke spokesman Tom Sheil said about 5:30 p.m. "We are standing by our deadline. That does not mean everybody will be back on, but we feel the vast majority will be."
The utility said that as many as 15,000 customers in North and South Carolina may have to wait until Thursday before their power is back on.
Duke's Lee Lewis said work slows with each day because instead of taking care of neighborhoods, crews begin to work on individual homes and problems.
At least seven deaths have been attributed to the storm. Four were caused by carbon monoxide poisoning from gas-powered generators operating in enclosed areas and another occurred after a house burned down when a man was keeping warm by his wood-burning stove. Two other deaths happened because a traffic light was not functioning in Spartanburg County.
Erich Leatham, a renovation contractor who lives on Little River Road in Flat Rock, said he hoped he'd see his lights come back on Tuesday night.
"Let's just say I'm hopeful," he said as the sun set on the sixth night he, his wife and 2-year-old son had spent without electric service. They bought a generator Saturday to keep their refrigerator cold and water heater hot.
About 20 residents remained late Tuesday afternoon at the emergency shelter Henderson County and the American Red Cross set up at First Baptist Church. The shelter is scheduled to close this morning, but residents who need continued help with emergency shelter can call the Red Cross at 693-5605, said Rocky Hyder, Henderson County Emergency Management Coordinator.
Marathon day
Duke reported 10,000 workers on the ground in the upstate and mountains Tuesday, including 6,500 of its own forces and 3,500 contractors. The 4,500 outages remaining in Henderson County and 1,600 remaining in Polk County were among 62,600 remaining across the Duke system at 4 p.m. -- 7,600 in North Carolina and 55,000 in South Carolina, with Greenville having 40,000 reported outages and Spartanburg, with 15,000. Sheil said those numbers were "conservative."
"These are verified restorations. There are still many crews out there who have not had a chance to report restorations," he said. "We believe there are others that have been completed, but the paperwork hasn't been filed yet. A lot of these crews are going from one outage to another."
The utility faced a marathon day, starting with 106,300 customers at 5 a.m. Tuesday. Sheil would not estimate how Henderson County residents will still be without power this morning.
"I don't think it would be fair for us to speculate," he said. "Our goal is to have every single customer back. Are we going to reach that goal? We are going to try like crazy."
As they finished repairs on primary distribution lines, utility crews moved into neighborhoods and backyards, where they found extensive damage to poles and equipment. These damages, and problems where meter boxes on homes were damaged, are the reasons some scattered outages are expected to remain.
"We appreciate the patience of our customers, the resilience of our crews who are working long hours in challenging conditions and the warm reception our line technicians have received from our customers," said Barbara Orr, Duke Power vice president of the southern region.
Taking it in stride
Some Henderson County residents have complained Duke's response was sluggish. During the first hours of the ice storm Thursday morning, only 1,500 residents got through overloaded phone lines to report outages in Henderson County. Once the problems with the line were cleared up, a peak of 38,000 Henderson County customers reported losing service.
Despite the fact that Henderson County was the hardest hit in North Carolina, with three quarters of its population without service, residents reported seeing few line crews in the area Friday. The numbers increased through the weekend and Duke, on Monday, reported 800 workers in the county.
While some residents grew impatient, Leatham and his wife, Sara, took the extended outage in stride. She said the couple felt fortunate to be able to buy to keep their food.
"We feel blessed we aren't 100 percent without power," she said. "It's kind of been a nice family time in the evenings, instead of watching TV playing a game or talking."
She said she was also grateful for the line workers restoring service across the county.
"As miserable as it is to be without power it's even more miserable to be out working in it," she said.
Up on Indian Cave Road near Champion Hills, several residents were overjoyed to find their lights come on Tuesday afternoon, two days after crews started working at the bottom of their road. They included Martha Clark, a librarian's assistant at Bruce Drysdale Elementary. She returned to work Tuesday for the first time since before Thursday, when the storm struck. She followed a road scraping truck down icy Finley Cove Road. When she returned, a radio playing in her kitchen was music to her ears.
"I was thrilled to death, but I've got a mess to clean up now," she said Tuesday afternoon. "I have a Coleman stove and used all my pans to cook with spaghetti, noodles and soup."
Having lived up in the remote area 13 years, she always keeps 10 gallons of emergency water for when the power goes out, but she ran out Monday night. She would have run out sooner, but her friend and co-worker, Bruce Drysdale librarian Sara Smith, hiked up to her house to bring her a couple of bottles on Sunday.
"That was so sweet of her to do that," Clark said. "I think people really pull together when there is an emergency."
Reader comments posted to this article may be published in our print edition. All rights reserved. This copyrighted material may not be re-published without permission. Links are encouraged.
Comments are currently unavailable on this article


text:
DevinShadowV shop > Team Drac > Team Drac Shirt
This is for you core Vampire fans for Halloween BLAH!!! all done by me
Drag the square at the left to choose the part of your image you want to use. Tips: Click and drag any corner to resize; click and drag from the inside to move.
Click done if you're happy with the way it looks.
This shop is powered by CafePress Inc.
Copyright © 1999-
Privacy Policy |
Trademark & Copyright Information
Non-US currency rates are updated daily and may fluctuate.


text:
Dividends are becoming more important to total stock returns because companies are diverting a rising portion of their profits to them. Yield hunters should focus on companies with plenty of potential for payment growth. Good bets include Chevron cvx -0.45961275180911404% Chevron Corp. U.S.: NYSE USD101.79 -0.47 -0.45961275180911404% /Date(1469739648697-0500)/ Volume (Delayed 15m) : 8077746 AFTER HOURS USD102.08 0.289999999999992 0.2849002849002849% Volume (Delayed 15m) : 148459 P/E Ratio 146.29203794193734 Market Cap 192729633242.466 Dividend Yield 4.204735239217998% Rev. per Employee 1959770 More quote details and news » (CVX), BB&T bbt 0.4330175913396482% BB&T Corp. U.S.: NYSE USD37.11 0.16 0.4330175913396482% /Date(1469739735697-0500)/ Volume (Delayed 15m) : 4018197 AFTER HOURS USD37.11 % Volume (Delayed 15m) : 40979 P/E Ratio 14.218390804597702 Market Cap 30095775621.4142 Dividend Yield 3.2336297493936943% Rev. per Employee 292715 More quote details and news » (BBT), Ford Motor f -8.164739884393063% Ford Motor Co. U.S.: NYSE USD12.71 -1.13 -8.164739884393063% /Date(1469739626214-0500)/ Volume (Delayed 15m) : 141413639 AFTER HOURS USD12.72 0.00999999999999979 0.07867820613690008% Volume (Delayed 15m) : 754935 P/E Ratio 5.716470270756499 Market Cap 54984036814.609 Dividend Yield 4.720692368214005% Rev. per Employee 770734 More quote details and news » (F), and Time Warner Cable (TWC).
In February, typically the biggest month for dividend increases, 77 companies in the Standard & Poor's 500 index raised their payouts, the most in data going back to 2004. Payments now total 36% of index profits, up from 29% two years ago, but well below the historic average of over 50%. "We could see 40% soon so long as profits remain strong," says Howard Silverblatt, an analyst at S&P.
Company cash balances are at record levels—more than $1 trillion for the companies in the S&P 500—and most are sitting in low-yield investments. Companies can buy back stock with their cash, and many do, but on the whole, the pace of recent repurchases suggests companies are more interested in offsetting the effect of employee stock option awards than reducing their share counts, says Silverblatt.
Acquisitions are another option for cash, but they don't typically work out well for shareholders. Following heated bidding contests, the winners tend to underperform the losers by 50% over the following three years, according to a study last year by professors at the University of California at Berkeley.
Dividends help reduce the temptation of managers to do deals, which helps explain why dividend-paying stocks do well over long time periods. Payments don't magically add to returns; on the day they're made, share prices are reduced to reflect the outgoing cash. Yet from 1972 through 2011, dividend payers in the S&P 500 returned an average of 8.6% per year, versus 1.4% for nonpayers, according to Dreyfus, a mutual-fund manager owned by BNY Mellon. Companies that raised their dividends did even better, returning 9.4%.
The dividend yield for the S&P 500 stands at 2.1% based on the past four quarters of payments. But if profits grow just 5% this year (Wall Street's 15% forecast looks overly rosy) and dividends nudge up to 38% of profits, shareholders will collect a 2.6% yield. Either number looks attractive next to the 10-year Treasury yield of 1.9%, particularly because dividends, unlike bond coupons, can grow over time.
Juicy yields abound. More than 100 companies in the S&P 500 yield at least 3%. Stock buyers shouldn't simply grab for the highest yields, however, because those can signal that investors anticipate a dividend cut, which can send a stock price tumbling. Better to look for healthy yields where the payments consume only a modest portion of profits. Between August 1996 and August 2012, "high-yield, low-payout" stocks returned 13.4% a year in the U.S., versus 8.1% for the S&P 500, according to research by Credit Suisse. The pattern was the same across stock markets around the world.
A RECENT SCREEN FOR companies with healthy dividend yields, modest payout percentages, and a recent history of payment growth turned up four names. Chevron shares yield 3.1%, but the return is more like 5.5% if you include share repurchases, according to Gordon Gray, an analyst for investment bank Canaccord Genuity, who initiated coverage of Chevron with a Buy rating last month. The company sits on more than $10 billion in spare cash and has the highest cash flow per barrel of oil of its peers. Operating cash flow should rise from $39 billion last year to $48 billion over the next four years as new projects come online.
BB&T, a mid-Atlantic bank, raised its quarterly dividend by 15% in January. Companies may generally pay out as much of profits as they please, but banks must convince the Federal Reserve that they're holding onto enough cash. That means the payout bump gives some insight into BB&T's earnings power, according to Marty Mosby, who covers the stock for Guggenheim Securities. BB&T avoided the stumbles that brought many banks to their knees during the Great Recession, notes Mosby, and is now poised to gain business from weaker rivals.
Ford restored its dividend just over a year ago and doubled it in January. Shares now yield 3.2%. The troubled financial history of U.S. car makers may give some investors pause, but Ford has sharply reduced fixed costs by unloading underperforming brands and re-negotiating union contracts. Cars like the Fusion, Fiesta, and Escape are gaining market share, and overall deliveries for U.S. car makers shot up 14% in January. A rising credit rating and shrinking automotive debt have helped Ford slash more than $1 billion from annual interest payments since 2008.
Time Warner Cable shares have tumbled 11% this year, versus a 6% rise for the S&P 500. The reason: The company said in late January that earnings per share will grow 10% to 15% this year; Wall Street was looking for 20%. Competition from satellite and phone companies has cut into Time Warner's basic cable business. Management is responding with aggressive pricing, next-generation DVR boxes, staff retraining and new programming. The company's ability to spend free cash on shareholders is "severely underappreciated," according to Macquarie Research analyst Amy Yong. Shares yield 3%, and between this year and next she expects the company to spend $4.6 billion to repurchase its stock—18% of its current market value.
3% Yields With Room to Grow
Four companies that can afford to raise their already-rich payouts.
|Mkt Value (bil)
|Recent Price
|Div Yield
|Div/ Profits
Ford Motor/F
Time Warner Cable/TWC
Source: Thomson Reuters
E-mail: firstname.lastname@example.com


text:
Portrait of White Cat
Credit: Gandee Vasan
Creative #: 97658744
Licence type: Rights-managedRights-managed products are licensed with restrictions on usage, such as limitations on size, placement, duration of use and geographic distribution. You will be asked to submit information concerning your intended use of the product, which will determine the scope of usage rights granted.
Collection: Iconica
Max file size: 4,680 x 4,308 px (39.62 x 36.47 cm) - 300 dpi - 3.71 MB
Release info: Property released
Similar imagesSearch ResultsSame series
Portrait Of White Cat Stock PhotoAlertness,Anticipation,Close-Up,Collar,Colour Image,Curiosity,Domestic Cat,Elegance,Fluffy,Full Length,Horizontal,Looking At Camera,No People,One Animal,Pets,Photography,Portrait,Sitting,Studio Shot,White,White BackgroundPhotographer Gandee VasanCollection: Iconica Gandee Vasanseated


text:
Published on
Sebastian Panakal, eCommerce Consultant conducts Kerala's very first eSchool from Akshaya Centre at Thoppumpady, Cochin 682005, Kerala, India. His experience and expertise of 32 years is available on tap to Kerala teachers. Marketed through ERICA, an ISO 9001 certified Training Institute helps teachers earn handsome income working part-time from home at flexible hours teaching global students.


text:
Carolyn Kaster, File, Associated Press
This would be the year when the global economy finally regained its vigor. At least that's what many had hoped.
It didn't happen.
The three largest economies — the United States, China and Japan — struggled again in 2012. The 17 countries that use the euro endured a third painful year in their financial crisis and slid into recession. Emerging economies slowed.
President Barack Obama defied predictions by sailing to re-election. And his landmark health care plan surprisingly survived Supreme Court review. Obama's re-election triggered a face-off with Republicans over averting the "fiscal cliff" — the drastic spending cuts and tax increases that were set to kick in Jan. 1.
The tech world dueled over smartphones and tablets and saw Facebook's IPO sour as fast as it had sizzled. The housing market inched toward recovery. And Americans suffered both a catastrophic drought and a catastrophic superstorm.
Least surprisingly, perhaps, another gallery of rogues brought investigative scrutiny to Wall Street.
The achingly slow global economic recovery was chosen as the top business story of the year by business editors at The Associated Press. The U.S. presidential election came in second, followed by the Supreme Court's upholding Obama's health-care plan.
1. THE GLOBAL ECONOMY: Worldwide growth was slack again in 2012. The global economy grew just 3.3 percent, down from 3.8 percent in 2011 and 5.1 percent in 2010, the International Monetary Fund estimates. The U.S. economy, the world's largest, failed to gain traction. Five years after a recession seized the economy and more than three years after it ended, growth in the United States was only about 2 percent. Unemployment remained a high 7.7 percent.
Europe fared worse. Its financial crisis did stabilize, thanks in part to the European Central Bank's plan to buy government bonds to help countries manage their debts. But the euro alliance sank into recession. Europeans, in turn, held back China, the world's No. 2 economy, by cutting back on Chinese goods. China's economy grew at a 7.4 percent annual rate in the July-September quarter. Though a scorching pace for developed countries, that marked a 3½-year low for China. And at year's end, Japan's economy, the world's third-largest, was shrinking.
2. U.S. PRESIDENTIAL ELECTION: Obama vaulted to a re-election victory over Mitt Romney, who had staked his bid on the weakest U.S. economic rebound since the Great Depression and had pledged to slash taxes. Unemployment under Obama topped 8 percent for 43 straight months.
Yet he won despite the highest unemployment rate of any president seeking re-election since World War II. Voters assigned him higher marks on the economy as the year progressed, perhaps encouraged by job gains. As the fiscal cliff neared, Obama fought to raise taxes on the highest-earning Americans. He also demanded aid for the long-term unemployed and money for roads, bridges and other infrastructure. Economists raised hopes that if the fiscal cliff was averted, the gloom would lift in Obama's second term.
3. OBAMA HEALTH CARE PLAN UPHELD: The Supreme Court caught many by surprise when it backed Obama administration's health care reform in a 5-4 vote. The law requires Americans to buy insurance or pay a tax, while subsidizing the needy. Hospitals and health insurers will likely benefit from 30 million new customers. Medical device makers, though, will face a new sales tax. And some small businesses say the law will discourage hiring because it requires companies to provide health care once they employ more than 50.
- Historic solar flight marks first...
- Judge set to decide on $15B Volkswagen...
- Former Oregon lumber town rides digital wave...
- US home prices rise at steady pace as sales...
- Stocks waver as investors monitor company...
- US stocks rise, helped by jump in Apple shares
- Fiat Chrysler raises outlook as Q2 profits...
- Panel recommends options to reduce aviation...
- How to recognize the signs of a scam... 5
- Utah communities are working to stop... 5
- Jennifer Napier-Pearce named editor of... 4
- Judge sends Jeremy Johnson to prison... 4
- Deseret News, KSL want court records in... 3
- Historic solar flight marks first... 1
- Panel recommends options to reduce... 1
- Michelle Singletary: Tying the knot... 1


text:
0 ReviewsWrite a Review
Write a review for a chance to win a $1,000 gift card. See details.
Hudson Kids
Jeans (Toddler Boys)
Product not available
Have questions?
Chat with us or call 1.888.282.6060.
HideDetails & Care
A versatile earthtone hue refreshes slim-fitting, five-pocket jeans crafted with a bit of stretch.
- Zip fly with button closure.
- 97% cotton, 3% elastane.
- Machine wash cold, tumble dry low.
- By Hudson Kids; imported.
- Kids' Wear.
Jeans (Toddler Boys)
Write a Review0 Reviews
Write a review for a chance to win a $1,000 gift card. See details.
Enter a valid first name.
Enter a valid last name.
Enter a valid email address in the format: firstname.lastname@example.com.
Close modal


text:
Spread the News
Journalist and commentator Gloria Borger once said, "For most folks, no news is good news; for the press, good news is not news."
Well, we humbly disagree, at least with the second part of that quote.
For tennis, there has been a lot of good news recently coming out of the TIA, USTA, manufacturers and others regarding how tennis, and the business of tennis, is doing. And in this case, the good news is something we all should be talking about.
In fact, in a special section in this issue that begins on page 27, we'll tell you how this good news is affecting the various constituents in the tennis industry and how you can continue to take advantage of this news to both help your business and help the sport grow as a whole.
The interesting part of all this is that the economy is a complete mess, yet tennis is doing well. There's something about this sport that keeps people coming back to it. Maybe it's the fact that it's relatively inexpensive to get into and play. Maybe it's that there are so many great programs now to get people into the game. Maybe it's that so many industry groups-teaching pros, organizations, associations, media, etc. — all started coming together a few years ago in a concentrated effort to grow the game and show its benefits. Or maybe, most likely, it's a combination of all of these, and many more.
You all know of the benefits the sport provides, and you've all seen the numbers of increased participation, equipment sales, play occasions and more. Now, get out there and trumpet these to your community. All are good storylines at the local level.
And we'll all see that "good news" is indeed the best news of all for your business.
See all articles by Peter Francesconi
About the Author
Peter Francesconi is editorial director of Tennis Industry magazine.
TI magazine search
TI magazine articles
- Our Serve: Fishing In Profitable Waters
- Industry News
- Grassroots Tennis: Play It Forward!
- Marketing Tennis: How to Move the Needle
- 2016 Guide to Ball Machines: Money Machines
- String Playtest: Kirschbaum Pro Line II Rough 1.25
- Your Serve: Using All the Tools
- Our Serve: Re-Evaluating What We Do
- Industry News
- Court Construction: Making Dreams a Reality