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Commercial printing M&A update: Q4-2016Baker Tilly Capital, LLC's Commercial printing M&A update provides an update on M&A in the commercial and print industry where either the target or buyer is located in the U.S.
Sparta Union Bancshares, Inc. sells to River Holding CompanySparta Union Bancshares, Inc. (Sparta) hired Baker Tilly Capital to sell the holding company.
President Trump signs executive order restricting new regulationsPresident Donald Trump signed an executive order requiring any executive agency seeking to issue a new rule to target two existing rules for elimination. The order's effect on the SEC remains unclear.
Approval granted for FASB's 2017 accounting support feeThe SEC approved the fees the FASB uses from public companies to support its operations. The Sarbanes-Oxley Act of 2002 established the accounting support fee for the PCAOB and FASB to keep the standard-setters independent of the firms and companies that follow their rules and standards.
House votes to scrap payment disclosures for oil, gas and mining companiesThe House of Representatives voted to nullify an SEC rule requiring publicly listed oil, gas, and mining companies to disclose payments made to the U.S. and foreign governments. The action, which takes advantage of the Congressional Review Act, is part of a broader push by a GOP-controlled Congress and White House to roll back Obama-era regulation.
Companies asked to report problems adopting pay-ratio disclosure ruleFor the second time in two weeks, the SEC's acting chair asked the agency's staff to review a Dodd-Frank Act rule public companies are in the process of complying with. Called the pay-ratio disclosure rule, it was bitterly attacked at the time of its adoption by the companies that have to follow it, despite the strong support shareholder rights advocates expressed for it.
Specialty foods M&A update: H2-2016Baker Tilly Capital, LLC's H2-2016 Specialty foods M&A update provides an overview of the U.S. specialty foods market, industry trends, and relevant transactions in H2-2016.
Healthcare reform resource centerAs with past ACA insight, Baker Tilly tax and employee benefits specialists continue to keep their clients informed on significant healthcare reform proposals and enacted legislation.
Tax reform resource centerBaker Tilly tax specialists are monitoring tax reform legislation as it moves through the stages of discussion under a new presidential administration and a Republican-controlled Congress.
The carried interest debateBaker Tilly tax specialists discuss tax reform and carried interest in the framework of the proposal put forth in 2010.
Presidential moratorium on federal regulationsBaker Tilly tax specialists address the recent moratorium on federal regulations and which tax regulations are impacted.
Great Lakes regional M&A update: Q4-2016Baker Tilly Capital, LLC's Great Lakes region M&A update provides a recap of middle market transactions where the target is located in Illinois, Indiana, Michigan, Minnesota, Ohio or Wisconsin.
Baker Tilly Capital 2016 year in reviewBaker Tilly Capital, LLC provided mergers and acquisitions, financial advisory and project finance solutions to a variety of clients throughout 2016.
Great Lakes regional M&A update: Q3-2016M&A in the Philadelphia regional market followed the national trend in the third quarter of 2016 (Q3-2016) with the number of closed transactions increasing by approximately 19 percent from the prior quarter
Selecting an investment bank when selling your businessChoosing an advisor to help sell your business is nearly as important as the decision to sell in the first place. Whoever you choose should start by listening–actively–to your goals and objectives.
The do-it-yourself trapGovernments frequently offer financial incentives to businesses that are generating economic impacts in their communities.
Philadelphia regional M&A update: Q3-2016M&A in the Philadelphia regional market followed the national trend in the third quarter of 2016 (Q3-2016) with the number of closed transactions increasing by approximately 19 percent from the prior quarter
Pittsburgh regional M&A update: Q3-2016The preliminary unemployment rate in the Pittsburgh region was estimated at 6.4% for August 2016, above the national rate of 5.0%. The Pittsburgh region unemployment rate had increased 0.6% from 5.8%
Healthcare M&A update: Q3-2016The third quarter of 2016 (Q3-2016) showed positive performance for the broader U.S. equity market, as the S&P, DJIA and NASDAQ closed up 3.3 percent, 2.1 percent and 9.7 percent, respectively, for the quarter.
Central Pennsylvania regional M&A update:Q3-2016M&A in Central Pennsylvania followed the national trend in the third quarter of 2016 (Q3-2016) with the number of closed transactions slowing by approximately 19% from the prior quarter, from 36 to 29
Food and beverage M&A update: Q3-2016The third quarter of 2016 (Q3-2016) showed positive performance for the broader U.S. equity market, as the S&P, DJIA and NASDAQ closed up 3.3%, 2.1% and 9.7%, respectively, for the quarter.
2016 year-end tax letterBaker Tilly's annual year-end tax letter examines the most pertinent tax issues our clients are facing this year, including regulatory changes, state and local taxation trends, international tax developments and expanding Affordable Care Act compliance requirements.
Baker Tilly Capital assists Trachte Building Systems, Inc. with debt refinanceThe corporate finance team at Baker Tilly Capital partnered with Trachte's CEO and CFO to prepare a comprehensive financing package to fully refinance outstanding debt.
Hal's Harley-Davidson sells to Sara PomeroyThe investment banking team at Baker Tilly Capital worked closely with Hal's Harley ownership during the sale process.
Great Lakes regional M&A update: Q2-2016Baker Tilly Capital, LLC's Great Lakes Region M&A update provides a recap of middle market transactions where either the target or buyer is located in Illinois, Indiana, Michigan, Minnesota, Ohio, and Wisconsin.
Reducing import tariffs means more competitive positioning, higher revenue, and better margins for a US manufacturer in BrazilBaker Tilly reduces import tariffs providing competitive positioning, higher revenue, and better margins for a US manufacturer in Brazil
Healthcare M&A update: Q2-2016The second quarter of 2016 observed mixed financial results for the broader US equity market, as the S&P and DJIA closed up 1.9 percent and 1.4 percent, respectively.
Automotive supplier M&A update: 1H-2016Although vehicle sales have declined slightly during the first half of 2016, new vehicle transaction prices reached at all-time high of $31,089 in June 2016.
Pittsburgh regional M&A update: Q2-2016The preliminary unadjusted unemployment rate in the Pittsburgh region was estimated at 5.8 percent for the first quarter 2016, above the national rate of 4.7 percent.
Central Pennsylvania regional M&A update: Q2-2016M&A activity in the region rebounded during the second quarter of 2016 rising nearly fifty-seven percent to thirty-six closed transactions as compared to the first quarter's twenty-three.
Philadelphia regional M&A update: Q2-2016The preliminary unemployment rate in the Philadelphia region was estimated at 5.1 percent for May 2016, slightly above the national rate of 4.7 percent.
Food and beverage M&A update - Second quarter, 2016The second quarter of 2016 showed mixed performance for the broader US equity market, as the S&P and DJIA closed up 1.9 percent and 1.4 percent, respectively.
Specialty foods M&A update: 1H-2016This Specialty foods M&A newsletter provides an overview of the United States specialty foods market, industry trends, and relevant transactions for the first half of 2016.
Meeting the international needs of private equity firms and their portfolio companiesBaker Tilly have been able to provides consistent portfolio companies reporting and proactive local and international tax planning to a private equity firm.
Serving as the internal audit department for a global, private equity-owned manufacturer of baked goodsServing as the internal audit department for a global, private equity-owned manufacturer of baked goods
Systems, Inc. acquired by Huron Capital Partners and Duchossois Capital ManagementHuron Capital Partners, LLC and Duchossois Capital Management, LLC acquired Systems, Incorporated, adding it to their existing portfolios of successful companies.
2016 midyear state and local tax update - Income and franchise taxesStates are becoming increasingly creative in their attempts to raise their tax base, including implementing aggressive nexus and income apportionment rules for income and franchise tax.
2016 midyear state and local tax update - Sales and use taxesStates are renewing efforts to impose sales tax on internet and other remote sales with sixteen states now have "click through" nexus laws on their books.
2016 midyear state and local tax update - Other tax developmentsState qui tam laws and the expansion of tobacco taxes to address the growth of electronic cigarettes continue to lead 2015 state and local tax trends.
Great Lakes regional M&A update: Q1-2016Middle-market M&A transactions in the Great Lakes region continued to fall during 2016's first quarter.
Commercial printing M&A update: Q1-2016Commercial printing in the United States is a fragmented industry representing a market with combined annual revenues of approximately $83 billion in 2015.
New regulations confirm partners cannot be employees of a partnershipAn individual can't be an employee and a partner of the same partnership or so says the Department of Treasury in newly released temporary regulations.
Central Pennsylvania regional M&A update - First quarter, 2016Unemployment in the Central Pennsylvania region was estimated at 4.9 percent for the first quarter 2016, below the national rate of 5.0 percent.
Food and beverage M&A update - First quarter, 2016The first quarter of 2016 observed mixed financial results for the broader US equity market, as the S&P and DJIA close up 0.8 percent and 1.5 percent, respectively; while the NASDAQ closed down 2.7 percent for the quarter.
Pittsburgh regional M&A update - First quarter, 2016Unemployment in the Pittsburgh region was estimated at 4.6 percent for the third quarter 2015, below the national rate of 5.0 percent.
Philadelphia regional M&A update - First quarter, 2016The preliminary unemployment rate in the Philadelphia region was estimated at 4.8 percent for February 2016, slightly below the national rate of 5.0 percent.
Automotive supplier M&A update - Fourth quarter 2015The domestic automotive market continued its recovery in 2015 recording 17.8 million unit sales, a 9 percent increase over 2014.
Unclaimed property: A holder's largest exposure … a buyer's due diligenceFor anyone looking to buy or sell a business, unclaimed property has become de rigueur for M&A due diligence and auditors alike.
Precision machined products M&A update - Fourth quarter 2015The precision machined products industry consists of diversified manufacturing businesses producing highly engineered components.
Auto dealer M&A update - Fourth quarter 2015The US auto dealer merger and acquisition market has ramped up significantly over the past two years, as 2015 dealer acquisitions increased 40 percent over 2014, which followed a 60 percent increase in 2014 over 2013.
Great Lakes regional M&A update - Fourth quarter, 2015This Great Lakes regional M&A newsletter provides a recap of middle-market transactions where either the target or buyer is located.
Central Pennsylvania middle-market update - Fourth quarter, 2015Unemployment in the Central Pennsylvania region was estimated at 4.1 percent for the third quarter 2015, below the national rate of 5.0 percent.
Pittsburgh regional M&A update - Fourth quarter, 2015Unemployment in the Pittsburgh region was estimated at 4.6 percent for the third quarter 2015, below the national rate of 5.0 percent.
Multistate business income and franchise tax updateListen to Baker Tilly state and local tax professionals discuss state and local tax developments affecting businesses today.
Philadelphia regional M&A update - Fourth quarter, 2015Unemployment in the Philadelphia region was estimated at 4.6 percent for December 2015, below the national rate of 5.0 percent.
M&A and capital markets update: Food and beverage - Fourth quarter 2015The fourth quarter of 2015 experienced positive financial results for the broader US equity market, as the S&P, DJIA, and NASDAQ closed up 6.5 percent, 7.0 percent, and 8.4 percent, respectively for the quarter.
Private equity firms under IRS scrutiny for character conversion of compensation receivedThe IRS has proposed new regulation targeting private equity managers looking to convert their management fee to an equity interest in hopes of being taxed at the lower long-term capital gain rate.
Significant changes to Form 3115The IRS's new Form 3115 and instructions contain revisions that incorporate modifications and additions from two revenue procedures issued in early 2015.
Congress enacts tax extenders legislationCongress passes tax extenders bill—not only retroactively restoring popular tax breaks, but also making some of them permanent.
Great Lakes region M&A activity: Third quarter 2015After an above average start to the year, the third quarter of 2015 yielded mixed results.
Greater Pittsburgh middle-market M&A activity: Third quarter 2015There were 17 reported middle-market M&A transactions during Q3-2015.
Central Pennsylvania middle market M&A update: Third quarter 2015M&A activity in the Central Pennsylvania region dipped during the third quarter of 2015, with 29 total closed deals, compared to 33 closed deals in the third quarter of 2014.
M&A and capital markets update: Food and beverage - Third quarter 2015The third quarter of 2015 saw global equity markets experience a bit of a sell-off relative to prior quarters.
FATCA and the impending big swapOn Sept. 30, 2015, most countries with a Model 1 IGA in place will begin to report financial information to the US government under FATCA.
Cross-border considerations for individualsBaker Tilly and Collins Barrow international tax specialists discuss the tax, legal, and personal financial planning challenges when moving to or from the US and Canada.
Key reminders on the Affordable Care ActFollowing the King v. Burwell decision, where the Supreme Court ruled taxpayers who purchase health insurance on a federal healthcare marketplace exchange (federal exchange) are entitled to subsidized premium credits, we want to remind you of a few key Affordable Care Act (ACA) items. These reminders are even more important as Congress recently raised the penalty amounts for failure to properly report the required information.
Government incentives spanning the borderThe Canadian and the US governments have long persuaded businesses to set up local operations by offering tax credits and other incentives.
M&A and capital markets update: Food and beverage - Second quarter 2015As of June 30, 2015, all of the four food and beverage segments exhibited positive stock gains during the prior twelve months.
FATCA update: IGA status and reporting deadlinesWith the Foreign Account Tax Compliance Act (FATCA) now in full swing, both US and foreign taxpayers are being asked about their FATCA status. Foreign financial institutions (FFIs) generally have to comply with the withholding, reporting, and due diligence requirements of FATCA if they receive US source income.
Timely tax topics and useful planning strategiesBaker Tilly and Collins Barrow international tax specialist discuss the tax benefits available under the Canada-US tax treaty.
Supreme Court decides critical Affordable Care Act caseUS Supreme Court announces Affordable Care Act decision that taxpayers who purchase health insurance on a federal healthcare marketplace exchange are entitled to subsidized premium credits.
Status of tax reform and other developmentsThe legislative update in Baker Tilly's 2015 midyear tax letter discusses the status of tax reform, proposed changes to liability allocation rules, and the extender tax provisions.
Significant participation activities and the net investment income taxA discussion on the impact of passive activity rules that, in the right circumstances, may allow taxpayers to avoid the 3.8 percent net investment income tax on certain income.
Fundamental international tax reform on the horizonThis discussion provides an overview of proposed international and US tax reform aimed at addressing harmful global tax competition and corporate tax inversion.
Identifying and preventing retirement distribution planning mistakesUnderstanding the complicated rules of retirement distribution planning can prevent missteps and help preserve significant portion of an individual's assets.
Deferred compensation and employment taxesUnderstanding the complicated rules of retirement distribution planning can prevent missteps and help preserve significant portion of an individual's assets.
Complying with the Affordable Care ActIn this update, Baker Tilly focus on the necessary reporting and disclosure to comply with the ACA and potential tax liabilities and health coverage reimbursement relief.
The Affordable Care Act (ACA) - reporting and disclosureAny entity that provides minimum essential health coverage (MEC), under the Affordable Care Act (ACA), to its employees must report that coverage to the employees and to the Internal Revenue Service.
The Affordable Care Act (ACA) - potential tax (penalty) liabilitiesUnder the Affordable Care Act, beginning in 2015, businesses may incur additional taxes or penalties for noncompliance in filing the information returns.
Health coverage reimbursement reliefFrom Jan. 1, 2014 through June 30, 2015, small employers (non-ALEs) who have reimbursed employees for self-purchased health coverage can continue to reimburse these amounts on a pre-tax basis.
Tenant improvements and the final repair and maintenance regulationsThe repair and maintenance regulation update in Baker Tilly's 2015 midyear tax letter provides clarification on the deduction and capitalization of expenditures related to tangible property for landlords.
Unclaimed property: unraveling the business-to-business exemptionWhile B2B exemptions can reduce a holder's unclaimed property liability many are unaware of that states will accept any property remitted to them and will not ensure that a B2B exemption is properly applied.
Mandatory US survey of direct foreign investments extended for new filers until June 30, 2015The BEA has extended the deadline to file a BE-10, Benchmark Survey of US Direct Investment Report Abroad to June 30, 2015 for US businesses with fewer than fifty foreign affiliates and for new filers.
Tax considerations when doing business across the borderIndependent Baker Tilly International member firms, Baker Tilly in the US and Collins Barrow in Canada, provide individuals and business insight into tax considerations when doing business across the border
M&A and capital markets update: Food and beverage - First quarter 2015As of March 31, 2015, all of the four food and beverage (F&B) segments exhibited positive stock gains during the prior twelve months.
Greater Philadelphia Middle Market M&A Activity First Quarter 2015The Greater Philadelphia region experienced an overall increase in M&A activity during the first quarter of 2015, compared to the same period in 2014.
Taxpayers win in WynneTaxpayers win against Maryland in Wynne "double taxation" case in new Supreme Court ruling.
Update from REITWise 2015The National Association of Real Estate Investment Trusts (NAREIT) held their annual REITWise conference in Phoenix, Ariz. The latest accounting, tax, and economic issues impacting real estate investment trusts (REITs) were addressed over the course of the conference. Highlights from some of the committee meetings and sessions are summarized.
Simplified R&M accounting method change procedures for small business taxpayersNew accounting method change procedures will help small businesses comply with repair and maintenance regulations.
Accounting method changes under two new revenue proceduresTwo new revenue procedures mean major modifications for accounting method changes.
Delaware enacts new unclaimed property legislationOn Jan. 29, 2015, Delaware enacted SB 11 that will act to improve fundamental fairness and transparency of the state's unclaimed property program.
HR 415: Stop Corporate Inversions Act of 2015The reintroduction of the Stop Corporate Inversions Act (H.R. 415) in the House by Sander Levin and Lloyd Doggett seeks to modify the definition of inverted domestic corporations under section 7874.
Baker Tilly's China practice director discusses the Chinese economy Benjamin Jurken of The ABC Group LLC interviewed David Tang, Baker Tilly China Practice Director, on the Price of Business. Given rare access into the investment landscape within Mainland China, David Tang provided valuable insight into China's economy. Listen to the full audio of this interview.
The IRS grants health coverage reimbursement relief to small employersThe IRS released Notice 2015-17 to provide small employers relief from the assessment of excise tax, involving the use of employer payment plans and health reimbursement accounts (HRA) including tax treatment for reimbursement of premiums for individual coverage owned by 2 percent shareholder-employees of subchapter S corporations.
The accounting talent war: get the most out of your recruiterIn the accounting profession, the war for top talent is in full force. Follow these eight tips to get the most out of your recruitment dollars.
M&A and capital markets update - Fourth quarter 20142014 US middle-market M&A activity rebounded strongly from the prior year, with increases in both deal volume and deal value. Trending throughout the year was a higher number of bolt-on acquisitions by strategic corporate investors, in order to extend their current portfolios or reach new areas of growth.
M&A and Capital Markets Update, Food and beverage - Fourth quarter 20142014 M&A activity in the food and beverage sector had another strong year in terms of both deal volume and value for the US and Canadian markets. Deal volume was in line with prior year at 564 transactions, while deal value was up 56 percent to $98 billion due to the closing of several mega-deals.
IRS issues employer guidance on retroactive commuter tax breakNew guidance from the IRS addresses a retroactive adjustment to employer-provided transit benefits that affects 2014 W-2s.
Multistate executive search yields top talent for oil and gas companyBaker Tilly Executive Search consultants help oil and gas company search for a CFO to professionalize its accounting and finance function.
Office product company acquired by private equityInnovative Office Products was successfully acquired by Corridor Capital, LLC in partnership with IOP's management team and Avante Mezzanine Partners.
2014 review: Significant developments in unclaimed propertyA round-up of some of the more meaningful developments in unclaimed property in 2014.
Buy-side advisory services for acquisition of consumer products companyAs a result of the due diligence procedures performed by Baker Tilly, the client was able to better understand the risks and opportunities the company provided and was able to make adjustments to the structure to protect his interests.
M&A and capital markets update Q3 2014Following a strong rebound of M&A activity in Q2, deal activity continued at a rapid pace into the third quarter with increases in both deal volume and value.
Simplifying the complexities of 2014 payroll taxes and year-end planningYear-end planning and compliance for payroll and employment taxes are complex and overwhelming. Controllers, CFOs, CPAs, HR associates, and other financial and operational resources in every organization are faced with managing reporting requirements and timelines and staying current on ever-changing regulations.
M&A and Capital Markets Update - Food and beverage Third quarter 2014Following a strong first half of 2014, US M&A activity in the food & beverage (F&B) sector momentum carried into the third quarter posting another quarter of strong results.
As technology advances – are you at risk?When you don't properly secure your IT infrastructure, risk is sure to follow.
Presale vendor due diligence: Seller know thyselfIn situations where owners are looking at selling a company quickly and at a full price, presale due diligence or vendor due diligence is particularly critical.
OECD announces first steps in combating corporate tax avoidanceThe OECD releases first deliverables of its 15-item Base Erosion and Profit Shifting (BEPS) action plan, offering increased tax certainty and predictability to multinational companies.
Understanding changes to the Trust Services Principles for SOC 2 reportingA SOC 2 report is an independent examination of a service organization's controls over its system's security, availability, processing integrity, confidentiality, and privacy.
New York changes its business-to-business transaction rulesThe New York Office of Unclaimed Funds (NYOUF) released a new policy for business-to-business transactions that has a bearing on unclaimed property holders within the state.
M&A and capital markets update Q2 2014Coming off a sluggish start in the first quarter of 2014, US middle-market M&A activity rebounded strongly in the second quarter with significant increases in both deal count and dollar volume.
State and local tax risk management – Even the oddsBaker Tilly state and local tax specialists discuss the risks and challenges businesses are facing in today's tax environment.
M&A and Capital Markets Update - Food and beverage Q2 2014M&A activity in the food and beverage sector experienced a robust second quarter primarily driven by corporate actions. Sellers are looking to divest of non-core activities and buyers are looking to add additional brands, product lines, or expertise.
Prepared for the M&A transaction costs impact on your financial statement?As a result of additional regulatory requirements, merger and acquisition discussions and activity are increasing in the banking industry. Associated transaction costs incurred related to a merger or acquisition transaction can be significant. These costs can include fees for financial advice, legal services, due diligence services, and expenses to arrange debt financing and can greatly impact a company's financial statement.
Preventing and detecting fraudGoverning boards, usually via an audit committee, should take an active role in monitoring the risk and mitigation of fraud, as well as in overseeing an effective ethics and compliance program.
New accounting guidance likely to change your revenue recognition practicesThe bodies that establish US and international accounting standards have released new guidance on the timing of companies' revenue recognition. The new guidance from FASB and the IASB have been in development for more than a decade and are intended to enhance comparability of revenue recognition practices across companies, industries, jurisdictions, and capital markets. FASB's version of the guidance was published in ASU No. 2014-09, Revenue from Contracts with Customers. This article provides an overview of the converged guidance, along with a brief look at the potential impact on certain industries.
Affordable Care Act updateBaker Tilly's 2014 midyear tax letter's update on the Affordable Care Act discusses the many changes made by the Obama administration and the IRS to the ACA implementation and rules.
The basics of an Intellectual Property ProgramOne way to help build a valuable intellectual property portfolio is to establish an Intellectual Property Program (IPP). Properly designed, an IPP can help identify, protect, and optimize the value of a company's key assets and increase its competitive advantage.
M&A and capital markets update Q1 2014US middle-market M&A activity in first quarter 2014 was disappointing as low volume, high value trends continued from the second half of 2013.
M&A and Capital Markets Update - Food and beverage Q1 2014Food and beverage merger activity declined slightly in the first quarter of 2014, but the trend of large transactions continued as Japanese beverage company Suntory Holdings Ltd. acquired Beam Inc. for a transaction value of $15.8 billion and grocery store chain Albertsons acquired Safeway for a transaction value of approximately $9.4 billion.
FASB releases simplified reporting rules for discontinued operationsThe Financial Accounting Standards Board (FASB) released revised guidance for financial reporting on discontinued operations in April 2014. The new rules directly respond to concerns that too many disposals of assets, including small groups of assets that are recurring in nature, qualify for discontinued operations, and that the guidance for applying the current definition of a discontinued operation is complicated to interpret and apply.
Sell-side advisory services to restaurant and retail furniture and fixture manufacturer on shareholder buyoutBaker Tilly Capital helped Wisconsin Built secure new financing that was used to fund a shareholder buyout, refinance existing higher cost debt, and fund working capital needs going forward.
FASB grants variable interest entities reporting exception for private company leasesAs part of continuing efforts to ease the burden on private companies that prepare their financial statements in accordance with Generally Accepted Accounting Principles (GAAP), the Financial Accounting Standards Board (FASB) has established another alternative to GAAP reporting requirements. The alternative, described in Accounting Standards Update (ASU) 2014-07, Consolidation (Topic 810): Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements, may provide relief for private companies that lease property from a business entity owned by an owner of the private company.
Muscoda Protein Products secures New Markets Tax Credit and debt financing for facility expansion and equipment purchaseWorking with Baker Tilly, the company secures another allocation of New Markets Tax Credits and a new corresponding debt facility to fund additional growth needs while creating new jobs and reducing waste.
Easing Regulation A for emerging companies' capital raisesAs part of the JOBS Act, Congress directed the SEC to review the requirements related to Regulation A with an eye towards liberalizing the process and making it easier for emerging growth companies to raise capital.
Managing transaction risk through comprehensive due diligenceTaking a comprehensive approach to due diligence and responding appropriately to the results provides the best opportunity to fulfill the promise of a deal.
IRS proposes changes to liability allocation rulesThe IRS proposed changes to section 752 regulations may have a considerable impact on partnership taxation.
M&A and Capital Markets Update Q4 2013Despite favorable macroeconomic factors in place for increased deal making, fourth quarter results for US middle market activity experienced a similar pattern seen throughout the majority of 2013.
M&A and Capital Markets Update - Food and beverage Q4 2013After a strong finish in 2012 and a slow start in early 2013, US middle market M&A activity in the food and beverage sector experienced a significant uptick during the second half of the year.
Alternative goodwill and interest rate swap standards for private companiesThe Financial Accounting Standards Board recently issued two Accounting Standard Updates that provide private companies with accounting alternatives for the subsequent measurement of goodwill and the accounting for certain interest rate swaps. What should businesses consider before adopting these provisions?
State and local tax due diligence: What's the exposure?As the owners of a company contemplate selling, the historic state and local tax filings and activities will be a focus of a sophisticated buyer. It's important for both the buyer and the seller to take into consideration all material state and local filing positions before concluding a sale.
Sun Capital: Are private equity and real estate funds a trade or business?The First Circuit held that a private equity fund is a trade or business for purposes of ERISA.
M&A and Capital Markets Update - Food and beverage Q3 2013Although general middle-market M&A activity is down year-to-date through the first nine months of 2013, the food and beverage industry has not participated in the decline as M&A activity picked up and there were announcements of several large transactions in Q3.
M&A and Capital Markets Update Q3 2013US middle market deal volume remained slow in the third quarter. The pattern of low deal count with high dollar volume transactions trending throughout the year continued into the third quarter. Valuations remain high, prompted by increased demand and low supply of quality companies (in addition to easy access to debt at historically low rates) suggesting pent up deal flow going into Q4 and FY 2014.
Individual year-end tax planning and tax law updatesOur specialists in income tax, estate, and financial planning discuss these changes and how you can plan for the long term.
The audit committee's role in prevention and deterrence of fraudAn audit committee should take an active role in the prevention and deterrence of fraud, as well as an effective ethics and compliance program.
Pfingsten Partners case studyThe consulting specialists at Baker Tilly brought IT strategy, solution evaluation, and project management methods combined with expertise in manufacturing and distribution, eCommerce and enterprise cloud solutions, to support SII's development and management of an eCommerce strategy and overall IT improvement roadmap.
The application of the success-based fee safe harbor to milestone paymentsThe IRS Large Business and International Division recently issued a memorandum providing that it will not challenge a taxpayer's application of this success-based fee safe harbor to certain milestone payments so long as specific criteria are met.
Final repair and maintenance regulationsIn September, the IRS and Treasury Department released final regulations providing guidance regarding the deduction and capitalization of expenditures related to tangible property (commonly known as the repair and maintenance regulations). The final regulations will affect all taxpayers that acquire, produce, or improve tangible property.
Ten considerations in a quality of earnings studyWhen entering into a preliminary agreement to purchase a going concern it is considered prudent for the buyer to contract independent professionals to conduct a quality of earnings study in order to validate the buyer's investment thesis.
IT security controls webinar seriesThis series will help you see eye to eye with your IT department as you discover the ways in which IT controls can help your organization's finance activities. Each quarter, a new webcast will be introduced with each presentation for viewing at your convenience.
Recent state tax developments for pass-through entities: Nexus over nonresident owners and apportionment incomeIt is critical for the owners of pass-through entities and their advisors to continually monitor changes in the complex and evolving world of state and local taxation.
IRS provides six-month reprieve in start of FATCA withholding requirementsOn July 12, 2013, the IRS announced it will postpone by six month - to July 1, 2014 - the start of withholding requirements for offshore accounts under the Foreign Account Tax Compliance Act (FATCA).
The fundamentals of FATCAThe Foreign Account Tax Compliance Act (FATCA) was established primarily to identify those with offshore assets who either do not prepare and file their taxes as required or file incomplete and inaccurate returns.
Employer mandate delay – What you need to knowThe IRS provides transition relief for one-year delay in enforcing the employer health insurance mandate.
Baker Tilly repair and maintenance deduction examplesLearn how businesses in a variety of industries are benefiting from adopting repair and maintenance regulations.
I do or … I don't?The Supreme Court ruled that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional, so what are the tax implications for married same-sex couples.
M&A and Capital Markets Update Q2 2013The second quarter of 2013 represented another quarter of disappointing deal volume even though equity markets are robust and liquidity remains strong.
M&A and Capital Markets Update - Food and beverage Q2 2013Following the trend established in the first quarter, the second quarter of 2013 provided another lackluster quarter of deal volume even though equity markets are robust and liquidity remains high. M&A professionals remain puzzled on the lack of direction and volume for 2013 with most believing that the tax law changes pulled volume from 2013 into 2012.
M&A and Capital Markets Update - Food and beverage Q1 2013While the volatile commodity price swings of 2012 have been much less dramatic, the first quarter of 2013 has realized continued price increases.
M&A and Capital Markets Update Q1 2013With a strong finish to the 4th quarter in 2012, largely driven by changing tax laws, 2013 started off sluggish with M&A deal volume down significantly from Q1 2012.
M&A and Capital Markets Update - Food and beverage Q4 2012After experiencing volatile commodity prices throughout the first three quarters of 2012 due to weather and drought conditions, economic and energy policies and global effects, the fourth quarter was more stable. Because of the commodity shortage the food and beverage industry faced, farmers are likely planning higher harvests in 2013, which, assuming normal weather conditions, could theoretically lower commodity prices.
Tax legislation—Congress addresses fiscal cliffCongress and President Obama reached an agreement to temporarily avert the so-called "fiscal cliff" with signing of The American Taxpayer Relief Act of 2012 (ATRA).
M&A and Capital Markets Update Q4 20122012 proved to be a stable year for mergers and acquisitions in terms of deal activity and pricing; however, regulatory and political uncertainty—along with the ongoing Eurozone debt crisis and a limited amount of quality deal opportunities—slowed the number of deals for the calendar year.
New 3.8 percent Medicare tax proposed regulations issuedTaxpayers may be subject to net investment income section 3101 hospital insurance tax, but not on the same type of income.
M&A and Capital Markets Update Q3 2012With the US economy continuing to send mixed signals, the M&A market slowed during the third quarter of 2012 with the overall number of US middle-market M&A deals year-to-date declining 9.5 percent.
M&A and Capital Markets Update - Food and beverage Q3 2012Due to inclement weather and drought conditions, economic and energy policies, and global effects, the food and beverage industry has faced somewhat of a roller coaster ride over the past few years. Currently, crop prices are trending higher than normal and average protein prices are increasing after a recent short-lived slump.
M&A and Capital Markets Update Q2 2012Considering the mixed reports on the economic environment in the US and Europe, the second quarter of 2012 has realized stable middle-market M&A deal flow, while valuations have decreased slightly toward 2009 and 2010 levels. With $430 billion in uncommitted capital for private equity funds and large cash balances on corporate balance sheets, the M&A market remains competitive for quality operated companies.
Supreme Court decision on healthcare means tax-related provisions will standThe Supreme Court has upheld most of The Patient Protection and Affordable Care Act of 2010.
Fraud: Could it happen in your organization?The most recent news headline from Dixon, Illinois, has pushed the issue of fraud in the public sector into the spotlight. To date, the prosecutors allege that the City comptroller stole more than $53 million since the 1990s from public funds through a secret bank account. While this story would seem like an isolated incident, the truth is, fraud is more widespread than you might think. According to a just-released report, "2012 Report to the Nations - Association of Certified Fraud Examiners, Inc.," the cost of fraud amounts to $3.5 trillion on a global scale.
Credits and incentives update and hot topicsTake advantage of available credits, incentives, abatements, and other cash-saving techniques. In this webinar, members of our Credits and Incentives team for an overview of the vast array of statutory and discretionary incentives and financing techniques available for your company.
Passive activity losses: Complying with section 469 rulesThis article provides insights and recommendations aimed at helping taxpayers comply with section 469 rules to best minimize their tax liability.
Transaction cost studies - Identifying opportunities in light of recent tax law developmentsA recent transaction cost study resulted in tax savings of more than $166,000 to a client who did not elect the 70 percent safe harbor.
M&A and Capital Markets Update Q1 2012The first quarter of 2012 resulted in strong middle-market M&A activity, below the rapid pace of activity in 2010 and 2011, but greater than 2008 and 2009. Activity continues to be fueled by a surplus of cash on corporate balance sheets and uninvested private equity capital, along with a favorable tax environment and motivated owners looking to exit businesses.
Is private equity a good exit strategy for you?What is the current private equity environment? What is the process for an exit strategy to be implemented? What should I expect during the process? Get answers to these questions on whether private equity is a good exit strategy in this webinar.
The tax implications of compensating executives with alternative ownershipExecutive employees are looking beyond the company car, adoption assistance, and retirement plan funding to a potentially more advantageous perk: a stake in the business through direct ownership or economic incidents of ownership.
Save green by going greenLearn more about how your company can benefit from the various credits, incentives, and grants available to support or supplement your company's sustainable energy initiatives.
Vendor and reverse due diligence: Opportunities and advantagesOnce a business owner has made the decision to exit their business, they should treat that decision just like any other strategic initiative. They need to identify concrete goals and objectives, outline the strategy designed to meet those goals and objectives, and implement the various tactics that are needed to support the strategy.
Seller's due diligence to an IT integration firmBaker Tilly provided seller's due diligence to MSI Systems Integrators, Inc. (MSI), an IT integration firm headquartered in Omaha, Neb.
Sell-side advisory to a precision metal parts manufacturerBaker Tilly Capital successfully completed the sale of Mid Valley Industries, a leading manufacturer of precision metal parts in Kaukauna, Wisconsin, to Goldner Hawn Private Equity, an investment firm focused primarily on family businesses in the upper Midwest.


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… Friday will be a distant memory, and new marketing objectives will be the measure of your success. Be ready! Hone your paid, earned, and owned social media marketing skills at SMX Social Media Marketing in Las Vegas, November 19-20. Attend and you'll learn proven […] McDonalds Becomes Big Winner In Billy Eichner – Burger King Twitter Fight Over…
… If imitation is the sincerest form of flattery, Comedian Billy Eichner of Funny of Die & Fuse TV fame should be quite flattered every time he catches the new Burger King commercials. Eichner popularized "drive by" interviews in his "Billy On The Street" segment that included yelling, fast-talking, screaming and celebrities. Much to his…

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Dejare - Litter of Whippet Puppies
Breeder : Dejare
Location : Henfield, West Sussex
Sire : Hadrian Of Gentle Mind
Dam : Dejare Daydream Believer
Birth Date : 27th December 2016
Dogs : 7
Bitches : 3
Colours : Fawn White Trim
Beautiful fawn/fawn and white parti whippets puppies. Born on 27th December 2016. The sire of these puppies was chosen with temperament, type and size in mind.
Both parents have been heart tested. The puppies have had their dew claws removed and will be wormed at 3/5/8 weeks.
All puppies will be KC registered and micro chipped. They will come with at least a weeks worth of food, 5 weeks insurance and a lifetime of support.
- Parents
- Grand Parents
- Collooney Look No Further Than Crosscop
- Juliana Luise Of Gentle Mind
- Dejare Beau Ami at Sammoll
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- Great Grand Parents
- Falconcrag Goldsmith at Collooney
- Collooney Irish Coffee
- Falconcrag Giocoso
- Quodlibet Of Gentle Mind
- Ch Tazi Falcon at Limasfault JW
- Dejare Ma Petite Amie
- Louidapl Apache Gold
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- Pencloe Inca Gold
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- Collooney He'S The One
- Cobyco Call Me Madam at Stonefox
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- Wolftone Armani
- Camilla Of Gentle Mind
- Ch Shoe Buckle
- Terichline Vignette of Tazi
- Little Friend of Martinsell
- Alzao Niamh at Dejare
- Ch Becscott Design Dreamer Avec Sueve
- Silkridge Amico Mio at Louidapl
- Oakbark Major Impact
- Oakbark Must Be Magic with Louidapl


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text: Alaskan Tribe Starts Video Game StudioOwen Good6/22/13 12:30pmFiled to: indienative americansalaskagames for change18416EditPromoteShare to KinjaToggle Conversation toolsGo to permalink They could have put their money into more traditional businesses, like a funeral home or a dry cleaner or real estate development. Instead, the Cook Inlet Tribal Council of Alaska chose to fund a video games company. They say it's the first one in the United States owned by indigenous people. Advertisement Upper One Games announced its founding this week at the Games For Change Festival in New York. USA Today reports that it will partner with E-Media, a New York-based company founded by a former Activision executive, to release two titles next year. (A screenshot of one is above). The tribe's president said they looked to video games, instead of other investments, because they wanted to connect their efforts to their youth.One title, which is planned for a commercial release, will be based on traditional Alaska stories, though subsequent efforts will explore other cultures as well. As for the studio's name, Upper One is a play on Lower 48, the term by which Alaskans commonly refer to the contiguous United States. Advertisement Indigenous-owned game company making titles on culture [USA Today]Reply184 repliesLeave a reply


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A solar water heater gives amazing long term savings. The payback-period is generally between 2-3 years dependingâ on the power tariff and extent of usage. For a family of four, one can save nearly 1500 units of electricity per year.
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Adult Hold and Stretch Stirrup Tights by Capezio
Guide price: $17
Last updated on 9th Apr 2012
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Adult Hold and Stretch Stirrup Tights by Capezio
Capezio's Hold and Stretch stirrup tights are semi-opaque and suitable for all types of dance. Feature a comfortable 1" plush waistband and dyed-to-match Coolmax® gusset for cool, dry comfort.
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text: It turns out you don't need a pool to get some good use out of those noodles! Not only are they good for keeping your boots upright, but there are so many outdoor games to be played. I love this one for the little ones: see how many balloons they can get into a basket using just their noodle.


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Till the Fat Lady Sung
By (author) Terry White
Format: Paperback
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Till the Fat Lady Sung by Terry White
Book DescriptionSet in London and its spillover town of Sheringford, and partly narrated by the irrepressible Marcus Moon, "Till the Fat Lady's Sung" is a contemporary socio-political drama that revolves around intrigue, corruption and the age-old theme of human relationships. Richly satirical in flavour and with a colourful cast of flamboyant characters, it considers serious issues such as personal and political integrity, and conservationism with a wry, bemused and often scathing eye.
Buy Till the Fat Lady Sung book by Terry White from Australia's Online Bookstore, Boomerang Books.
Book DetailsISBN: 9781906206635
(203mm x 127mm x 22mm)
Pages: 394
Imprint: Pen Press Publishers
Publisher: Pen Press Publishers
Publish Date: 1-Jun-2008
Country of Publication: United Kingdom
Books By Author Terry White
What Business Really Wants from IT, Paperback (June 2004)
Business expectations of their IT departments are simple: deliver IT without fuss, get involved in achieving business results, and provide leadership. This book offers perspectives on the role of IT in organisations. It includes practical and anecdotal examples and plans to assist in implementing the framework.
Reinventing the IT Department, Paperback (August 2001)» View all books by Terry White
Offers an alternative view of the roles of the in-house IT function and proposes a rethink about IT services within companies, suggesting a self-help approach to redefining/reinventing in-house IT for CIOs. This book covers topics such as self-organising systems, knowledge management, multi-stakeholder perspectives, and empowerment initiatives.
» Have you read this book? We'd like to know what you think about it - write a review about Till the Fat Lady Sung book by Terry White and you'll earn 50c in Boomerang Bucks loyalty dollars (you must be a member - it's free to sign up!)
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JF/BB Ski Skirmish, H2Oh!, Jim Thorpe Game Room
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A list of important cases from the causelists of the Supreme Court of India and the Delhi High Court.
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- Karma Dorjee & Ors v. Union of India & Ors.
- Mukesh v. State for NCT of Delhi
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Soy Protein Concentrates report focuses on Global market, especially in North America, Europe and Asia-Pacific, Latin America, Middle and Africa. This report categorizes the market based on manufacturers, regions, type and application.
Browse more detail information about Soy Protein Concentrates at: http://www.absolutereports.com/global-soy-protein-concentrates-market-by-manufacturers-regions-type-and-application-forecast-to-2021-10375539
Market Segment by Manufacturers, this Soy Protein Concentrates report covers
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Soy Protein Concentrates Market Segment by Regions, regional analysis covers
• North America (USA, Canada and Mexico)
• Europe (Germany, France, UK, Russia and Italy)
• Asia-Pacific (China, Japan, Korea, India and Southeast Asia)
• Latin America, Middle and Africa
Soy Protein Concentrates Market Segment by Type, covers
Soy Protein Concentrates Market Segment by Applications, can be divided into
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There are 10 Chapters to deeply display the Soy Protein Concentrates market.
Chapter 1, to analyze the top manufacturers of Prebiotics, with sales, revenue, and price of Soy Protein Concentrates , in 2015 and 2016.
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Chapter 8 and 9, to show the Soy Protein Concentrates market by type and application, with sales market share and growth rate by type, application, from 2011 to 2016.
Chapter 10, Soy Protein Concentrates market forecast, by regions, type and application, with sales and revenue, from 2016 to 2021.
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Essay on Abortion. An Overview of. it can be argued that abortion is a social issue Get this FREE whitepaper on "How to Write an Essay" right away and sign up. Why Social Issue Essay Topics Are Difficult? Whenever you have to write a social issue essay, you might encounter some dilemmas in choosing the topic. Even. Free social issue papers, essays, and research papers. Home › Essay Examples › Sociology › Social Problems – Essay Samp. QUESTION ONE. For a social issue to be. Take for example a poor family living. Sample Essays: Important Issue. The social concerns or ethics essay is notoriously difficult to write The Holocaust is a loaded example. We're about to present you with an example of a complete GRE Issue essay. It's based strictly on our template and the outline we built in Step 3.
What is a social problem? Use two examples of social problems to illustrate your answer Social problems are an integral part of social life. Example research essay topic: Social Issue - 1,642 words. NOTE: Free essay sample provided on this page should be used for references or sample purposes only. Sample Essay: Social Problem/ Issue. Introduction. Though pregnancy is still common to women in their twenties, teenage pregnancy still remains. Social media is the reason for many of the world's problems and solutions Social Media Argumentative Essay Current issue • Past issue. Essay on Social issues: free examples of essays, research and term papers. Examples of Social issues essay topics, questions and thesis satatements. Social Issue Divorce Essay Example. One of the major social and economic issues in our society is increase in divorce rate. Divorce, or dissolution of marriage means. Social issue divorce essay example Essays and Term Papers There has been a social issue that is affecting women and young girls daily. The social issue is domestic.
Students consider the function of social-documentary photography through research and their own photo essay about a social subject. Below given is a proofread essay example that explores the issue of an alcoholism as a social problem. Don't hesitate to read it to your advantage. Defining Social Problems Back to Topics. I. We have addressed the historical involvement of Sociology in the definition and study of social problems and noted. Sample Essay: Analysis of a Social Policy Issue there comes the issue of social security concerns that pops out Free Essay Tips / Writing Guides. Enjoy an informative essay example on the topic of obesity as a social problem. The Economist offers authoritative insight and opinion on international news, politics, business, finance, science, technology and the connections between. Find a free sample essay on domestic violence on this page. The essay discusses problems in relationships which lead to domestic violence. What actions should be.
150 Best Argumentative Essay Topics See some useful tips and recommendations on choosing the best argumentative essay topics. Drunk Driving As A Social Issue. Here is your essay on Social Problems of Teenagers There are many social problems that teenagers go through. The most recognised problems are teenage drinking and. Best help on how to write an analysis essay: analysis essay examples, topics for analysis essay and analysis essay outline can be found on this page. Why Social Issue Essay Topics Are Difficult? Whenever you have to write a social issue essay, you might encounter some dilemmas in choosing the topic. Social Problem Issue essay. Crime is an event I perceive as a social problem in the world. I consider crime as a problem.
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If you have difficulties writing your essay for the class on social issues in the Great Gatsby,don't hesitate to read this essay sample and get inspired. Satirical Essay on Social Media Current issue • Past issue. For example, you just used social media to share your thoughts about it. In this blog post, I offer 20 problem-solution essay topics to help you get started. Each topic will include sample essays to give you more ideas. What is a social problem? A social problem is a condition that at least some people in a community view as being undesirable For example, there could be a. Sample Essay Responses and Reader Commentary for the Issue Task. Racism Racism is a social problem that has occurred many years ago and it has passed through many phases. The oldest and most harmful of all is slavery.


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Separate names with a comma.
Discussion in 'All Other Discussions' started by Salty, Nov 9, 2012.
For all my brothers who are veterans -
as you watch this please do so in full screen
Here is another reminder that helps put in perspective for me the current day sacrifices and challenges facing our soldiers:
It appears this took place about 6 weeks after his injury. :thumbsup:
Helping soldiers get back in motion was what began the practice of Physical Therapy.
Walter Reed Hospital has been there making a difference in the lives of these wounded soldiers from the beginning.
Note the courage and determination...
I also noticed he wasted no time hitting the morphine button after sitting down...


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Take That – Beautiful World
It might not be information that a lot of people know about me, or that a lot of people would be openly proud of, but I was actually a fan of Take That back in the 90's, in my teenage years; although when you come to think of it, I was more a fan of Gary Barlow than the whole band, because it was the songs he wrote and sang that I liked the most.
Anyway, ten years after their split, Take That re-united last year and launched a number of reunion concerts in the UK that were very successful, and so they decided to work on some new material; the result of that effort is the album "Beautiful World", which moves towards a more adult pop/rock style.
I bought the album when I was in Take That's hometown Manchester last January, and I've been listening to it in my car over the past weeks.
This album is the kind of album you have to listen to a number of times before you fully appreciate it, it's quite different from Take That's previous albums, but still it's the one album you can actually refer to as a true Take That album. I'll explain; in the previous albums, most of the songs were written and performed by Gary Barlow, with only a song or two by one of the other band members per album. In this album, most of the songs were written by all of Take That, and all the band members got to sing, which makes it quite different in its style and feel. At first it even feels as thought it's just a compilation of a number of solo projects by each band member, but then after listening to it a number of times, you see how they blend together in one album.
My favourite song off this album has to be "Patience", performed by Gary Barlow, which was the first single off the album and shot straight to #1.
Some of my other faves off this album are: Shine (second single, also #1), Beautiful World, Reach Out, Mancunian Way, Wooden Boat.
I recommend this album to everyone who is into the pop/rock sound, and of course to anyone who was a Take That fan before; It could take some getting used to at first, but you'll end up loving this album.


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Speculation that Google plans on creating an electronic book reader were given more fuel with the company's acquisition of eBook Technologies – "a company that specializes in both hardware and content distribution for electronic readers," IDG News Service reported.
The site redirects to the notice "eBook Technologies, Inc. is excited to announce that we have been acquired by Google. Working together with Google will further our commitment to providing a first-class reading experience on emerging tablets, e-readers and other portable devices."
TechCrunch found some cached pages and a banner that stated "eBook Technologies supplies a family of intelligent reading devices and licenses technologies that enable automated publishing and control over content distribution."
Looking at the banner message the company can help with developing the hardware for an eReader but it also has tools for content distribution helping Google push its content to the various platforms being used now in readers.
It also "licenses technologies that enable automated publishing." Could Google be extending its publishing platform or covering bases on new technologies yet to be launched?
The creation of their own reader would allow them to compete more directly with Apple. The popularity of the iPad could be the intended direction of this purchase. Add YouTube, their Apps for Android and their own eBook store and the development of a similar device would be a smart play.
For now this is speculation, but Google may have some new electronics to present at next year's CES.
Related reading
The psychology of search intent: Converting moments that matter
Nineteen years ago, the company that is now called Alphabet Inc. launched Google Web Search, which would quickly become the most widely used internet search engine in the world.
How can you successfully set up an efficient business blog on a very tight budget?
Setting up online presence for your business can be overwhelming. So much to plan and so much to invest (in terms of both time and money).
How do the recent updates to Google Data Studio benefit marketers?
In a slew of recent posts on their Analytics blog, Google has announced a number of important updates for its Data Studio tool. So what is Google Data Studio, why has Google focused so much attention on improving it, and what benefits does it provide for marketers?
Five most interesting search news stories of the week
This week, we've got the latest on a strange glitch appearing in Google's mobile search, a new beta search engine launched by Creative Commons, and the decline of brand hashtags in Super Bowl ads.


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The plastic teeth on the Sullivan's Stimulator Comb with Wooden Handle™ are constructed of the perfect synthetic material to stimulate the hair coat.
Not designed for grooming legs with adhesive.
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All Starbucks City Mugs from «whistler»
Latest Site Comments
chie This mug is from Fukuoka not from Gifu Feb 18, 2017
moscovitan what a great source of wisdom, twreefer! Thank a lot for sharing! Feb 18, 2017
muFinn Looking for a Portland Icon - please PM me if willing to trade with an Auckland, New Zealand or... Feb 17, 2017
muFinn Anyone willing to trade a SF Icon? I can trade an auckland, wellington, new zealand icon or... Feb 17, 2017
twreefer You may want to check to see if it is a fake...... Feb 15, 2017
jhon corner it was born at 2009. 12 0z Feb 11, 2017
moscovitan Do I have to publish another graphical issue of the same mug (let's say Stockholm v2) - with... Feb 10, 2017
moscovitan Guys, will be happy to buy/trade. Feb 10, 2017
achuli would you be willing to trade for any YAH series mugs? Feb 9, 2017
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text: Seller: swansantiques (396) 98%, Location: Oakham, Rutland, Ships to: GB, Item: 232146336815 A great decor piece here for you, practical too with good useable working space and lots of storage above, circa 1830 Originally, this would have been a piano base section, within the cylindrical section, but this has long long since been removed as happens with great numbers of these pieces...the interior now opens up to give you a green baize writing surface and further storage within The two door glazed bookcase above is quite large, great storage, original glass and unusual to have double locks to the doors In general, it has a great look to it, a good practical size and on these fluted legs and castors, has a light feel to it. The top does separate from the base for ease of transport The measurements are 81'' high x 46'' wide x 22'' depth for the base...the bookcase depth is 13'' externally and 11'' internally DELIVERY INFORMATION Delivery is £75 to anywhere in England & Wales.Larger items may be more if it requires 2 people to deliver. Alternatively you are welcome to collect in person. Swans of OakhamOakhamRutlandLE15 01572 email@example.com Product Type: Secretaire, Original/Reproduction: Original, Style: William IV, Age: Circa 1830


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Milk causing trouble
I have lost a lot of weight but it's stable not. Had many tests done such as Colonoscopy , endoscopy, tTG, CBC,b12,d3, diabetes,etc but all came normal. Some foods are causing me fas and bloating such as milk, besan, dry fruits, soy. Can you tell me how can I increase my appetite and improve my digestion? Also tell how can I gain weight in leaky gut. Kindly don't copy paste any previous answer telling to eat at proper intervals, avoid hight FODMAP food, etc. Please be specific by answering both the questions. Thanks in advance.
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Doctor Answers (1) on Milk causing trouble
Dr. Chethan R S
Bangalore | General Physician
INR 250 for 24 hrsCHAT NOW
Hello there..... Take care with dairy products. If you're lactose intolerant, try substituting yogurt for milk. Or use an enzyme product to help break down lactose. Avoid problem foods. If certain foods make your signs and symptoms worse, don't eat them.... Eat at regular times. Don't skip meals, and try to eat about the same time each day to help regulate bowel function...
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Alexandra Moura Button Front Coat with Frill pockets Black [2016FW]
In stock
Special Price €266.50 was €533.00
[am08fw16] *Women's coat in black featuring a stand collar, button front closure, tie waist closure and two frilled pockets at front from Alexandra Moura 2016 fall & winter collection. *Ref. 010305 [Size] Medium Only [Measurement] Ask for details [Material] 50% Viscose, 47% Polyester, 3% Elastane [Retail Price] 533.00 EUR [Country of Origin] Made in Portugal [Shipping fee] Shipping fee will be different depends on weight and destination. If you add the item to cart, Enter your destination (Country, State/Province and Zip code), You can get a shipping estimate. Also you can check http://doshaburi.com/shipping-method-fee. *All parcel has full insurance (up to 3000.00EUR per package). If your package is lost, damaged or stolen in transit, Shipping insurance will ensure that your package is covered. you don't have to any additional insurance fee to the any country. [Terms and conditions] Check our terms and condition before order
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Competition and Monopoly in the Federal Reserve System, 1914-1951
A Microeconomic Approach to Monetary History
By (author) Mark Toma
Series edited by Michael Bordo Forrest Capie
Format: Paperback
Normal Price: $84.95
Your Price: $76.46 AUD, inc. GST
Shipping: $7.95 per order
You Save: $8.50! (10% off normal price)
Plus...earn $3.82 in Boomerang Bucks
Availability: Available to Backorder, No Due Date for Supply
Competition and Monopoly in the Federal Reserve System, 1914-1951 by Mark Toma
Book DescriptionCompetition among central banks in a monetary union is thought to result in an over issue problem, which has its roots in the view that moneys produced by competitive central banks are perfect substitutes for each other. In the conventional set-up over issue can be overcome by granting a central bank exclusive rights to conduct monetary policy. In this book Mark Toma explores the workings of the early Federal Reserve System as a basis for challenging the conventional wisdom. He is able to show that competition among reserve banks in the 1920s did not result in an issue of Fed money. Rather the main effect of competitive structure was to cause reserve banks to make substantial interest payments to the private banking system in place of transfers to the US government. The book emphasizes the evolution of the Federal Reserve from a competitive to a monopolistic structure.
Buy Competition and Monopoly in the Federal Reserve System, 1914-1951 book by Mark Toma from Australia's Online Bookstore, Boomerang Books.
Book DetailsISBN: 9780521022033
(228mm x 152mm x 9mm)
Pages: 148
Imprint: Cambridge University Press
Publisher: Cambridge University Press
Publish Date: 3-Nov-2005
Country of Publication: United Kingdom
Other Editions...
Books By Author Mark Toma
Monetary Policy and the Onset of the Great Depression, Hardback (December 2013)
Monetary Policy and the Onset of the Great Depression challenges Milton Friedman and Anna Schwartz's now consensus view that the high tide of the Federal Reserve System in the 1920s was due to the leadership skills of Benjamin Strong, head of the Federal Reserve Bank of New York.
Competition and Monopoly in the Federal Reserve System, 1914-1951, Hardback (May 1997)» View all books by Mark Toma
This book emphasizes the evolution of the Federal Reserve from a competitive to a monopolistic structure.
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For more Halloween sewing costume goodness visit Grosgrain: grosgrainfabulous.blogspot.com/2006/10/halloween.html
Costume sewn by me.
This dress is from the time period of Italian Renaissance which is from about 1400s-1500s. If I had my way I would have gone down to the capital and take some photos. If you google "Italian Renaissance" a TON of pics come up that look exactly like Pennsylvania's capital with statues and all. They must have modeled it after that time period. BUT, I just could not bring myself to parade around in public in this costume. I mean during Halloween, maybe, but downtown, in the middle of a work day. No. No way.
So I went for more of a country farm setting. Remember in the movie Drew Barrymore lived on a quaint cottage next to a farm. So that works too.


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Nikolay Davydenko, the Russian at the centre of an investigation into illegal betting, was told by the umpire here yesterday to "serve like me" as 10 double-faults contributed to his 6-2, 6-2 defeat by Marcos Baghdatis in the third round of the Paris Masters. The umpire also instructed Davydenko, who was fined last week for lack of effort in a match in St Petersburg, to "try your best".
The world No 4 insisted an elbow injury is affecting his serve, though the growing pressures on him since the betting controversy erupted in the summer also appear to be taking their toll psychologically. He cried last week after being warned for not trying and said yesterday that his problems were both mental and physical.
Davydenko played poorly throughout his 73-minute defeat by Baghdatis, the world No 22. He struggled particularly on serve and was broken five times. The bizarre exchange with Cedric Mourier, the umpire, occurred during the changeover at 3-0 in the second set. "You serve like me," Mourier told Davydenko, whose English is poor. "If you serve like me, you put it in the box. That's it."
The conversation continued. Davydenko: "Call supervisor. Ask him about it."
Umpire: "That's the coach you should ask."
Davydenko: "I ask him. I want to kill him... Normally I cannot give up for match for good reason just because I cannot serve. How many double-faults?"
Umpire: "I don't know. I can tell you at the end of the match but too many."
Davydenko: "What can I do?"
Umpire: "Try your best."
ATP supervisors later examined tapes of the match, but said that no action would be taken. Davydenko blamed a continuing elbow problem. He said it did not cause him pain and affected only his serve.Reuse content


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I'd almost finished designing the new website for my church (see previous shot in this project) but last night I suddenly got an idea that I thought would work loads better, so I started sketching things out and stayed up pretty late last night mocking this up. I'm much happier with this one now. This is the visit page, not the home page, but the home page is fairly similar.
All the images will be replaced with shots that I'm going to take at church soon, but these are just nice placeholders for now!
I'd appreciate your feedback on this, particularly the navigation area as I'm not sure about that yet. The footer is a work in progress, I just copied that from the site I was already working on and might change it.
Full size attached!
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Society & Culture, Places & TravelFollow
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The best of BBC Radio 3's flagship arts and ideas programme Free Thinking - featuring in-depth interviews and debates with artists, scientists and public figures.
November 7th, 2012
Episode 224 of 1250 episodes
Adriana Sinclair, one of Radio 3's New Generation Thinkers, gives a talk on the control ex-colonies increasingly exert over their former colonial powers. Recorded at Radio 3's Free Thinking Festival at The Sage, Gateshead, on Sunday 4th November 2012.
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I was absolutely thrilled when I was recently chosen to participate in the Black & Decker Ultimate Sandwich Contest! I love coming up with new creations and trying new recipes.
For my contest submission, I created a Chicken Avocado sandwich wrap with Greek yogurt. I tend to wrap all of my sandwiches for the portability factor, and to reduce the calorie content (since I count calories).
1 multigrain tortilla (I use Tumaro's Low in Carb wraps)
2 ounces extra lean deli sliced chicken
1/2 cup mixed spring greens
1/8 cup red bell pepper slices
2 Tbsp low fat Greek yogurt
2 Tbsp fresh avocado (mashed)
1/4 tsp garlic basil seasoning (I use Homemade Gourmet, but you can easily mix your own)
shreds of yellow squash
shreds of zucchini
After slicing and pitting your avocado, measure out 2 tablespoons (or 1/8 cup) into a bowl and mash it to desired consistency. Add 2 tablespoons low-fat Greek yogurt and 1/4 tsp garlic basil seasoning. Set aside.
Using your vegetable peeler, cut shreds lengthwise from yellow squash and zucchini (I use the skin and all). Set aside.
Lay tortilla on a flat surface. Spread the Greek yogurt avocado mixture onto the tortilla evenly. Cover the bottom two thirds of the tortilla with 1/2 cup mixed spring greens. Top with 1/8 cup red bell pepper slices and shreds of yellow squash and zucchini.
Using fingers, tear apart the extra lean deli sliced chicken and place that atop the greens.
Fold the bottom flap of the tortilla up, then fold one side in. Create a small fold with the remaining side (helps keep it from falling apart), then bring the remaining side over the filling. Tuck the top in on itself.
Place wrap in toaster oven and heat until warmed through (I used the Black & Decker Convection Toaster Oven to use to bring my Ultimate Sandwich to life).
Remove from toaster oven, slice diagonally.
And enjoy.
This wrap was 190 calories and Oh So YUMMY!
This can also be made as a typical sandwich by substituting a low-cal whole wheat bun for the tortilla.
I substituted yellow bell peppers in the bun one, because I ran out of red. Not quite as colorful, but still yummy!
This post was written for Family Review Network & Black & Decker who provided the complimentary product for participation in this contest.


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The Crazies Trailer (2010)
"Fear Thy Neighbor" 26 February 2010 Horror, Action, Mystery 101 mins
Imagine living in a small town where everything is safe and happy…until suddenly it isn't. Imagine your friends and neighbors going quickly and horrifically insane. In a terrifying tale of the "American Dream" gone horribly wrong, four friends find themselves trapped in their hometown in The Crazies, a reinvention of the George Romero classic.
Watch the official The Crazies 2010 trailer in HD below or find more The Crazies videos on Vidimovie.com.


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Two bedroom fully furnished cottage in the serenity of Karen. The cottage is tastefully furnished with focus to comfort and convenience. It is in a small gated community close to business centres, banks, international schools, malls and sight seeing venues. This cottage comfortably accommodate 3-4 persons.
Great security, shared swimming pool and gym, private garden, fast wi fi, cable tv, fire place, private covered parking space and weekly cleaning services.
Price is all inclusive. 165k/month.
Short and long term rental accepted.
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Browse our Spring 2017 eCatalog featuring 17 new yarns for spring ➤ Click to view.
Nelkin Designs Batana PDF
$5.00 Each
The Batana scarflette with its shaped lace border and garter stitch body is the perfect solution to using those special, unique buttons you have in your stash.
Finished Size: 4.5" at widest point x 24" L
Yarn: Blue Sky Alpacas Metalico # 1612 Platinum
Needles: US 6; US 7
Gauge: 22 sts/30 rows (15 ridges) = 4" in garter stitch, blocked


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Anti-immigrant xenophobia is usually tied to nationalism, and nationalism tends to spike during independence celebrations. So here's something to think about this Canada Day: everyone in this colonized land that is not First Nations or Inuit is an immigrant. I'm fourth generation myself. Three of my four grandparents were born here. My wife's relatives immigrated to North America from Denmark and Scotland. Every single other citizen that is not indigenous immigrated here, too, be it from Europe, Asia, Africa, the Caribbean, South America or wherever else.
This past week, the Toronto Ward Museum initiated the "Dishing Up Toronto" program with three walking tours in Toronto and its suburbs. Immigrants served as guides and shared their stories and the stories of their neighbourhoods. Rather than use inanimate displays for their history lessons, the guides introduced audiences to their culture through visits to local hotspots and by sampling their favourite dishes.
On Canadian multiculturalism day the Prime Minister's multicultural message was bang on. Justin Trudeau declared that "Our roots reach out to every corner of the globe. We are from far and wide, and speak over 200 languages. Our national fabric is vibrant and varied, woven together by many cultures and heritages, and underlined by a core value of respect.
To those politicians today with the power to compel people to your will with fear and anti-immigration sentiment -- stop blaming immigrants for neoliberal policies that relentlessly concentrate wealth at the top while leaving the majority with weakened social programs, poverty, uncertainty and fear.
Until recently, some of my American friends continued to urge me to return "home'. They said I must find it boring to be in Canada. Or that I must get tired of the cold; or the high taxes; or the dipsy-doodle currency we affectionately call the loonie. The truth is, I am home. And it feels pretty good.
We should never get over it. With the apology, we risk the ability to raise the issue of the Komagata Maru with "old stock Canadians" who likely would not want to hear the issue brought up again. With this, we potentially lose the ability to make the point that the Komagata Maru continues to be as relevant today as it was in 1914.
Although there is often more than one strategy available to a Canadian entrepreneur seeking to establish a business in the United States, the E-2 treaty investor category remains one of the most popular options. It is essentially available to a citizen of any eligible treaty country (including Canada) who invests a substantial amount of capital in an eligible United States business.
As Canadians look down upon the severe tone of the Republican primary season, they might console themselves by saying: "We would never resort to that kind of hateful dialogue, and it would never work here -- in the multicultural haven that is Canada." Prime Minister Robert Borden might prove them wrong.
Simply put, sports has a way of connecting people. When you throw on your team colours, you're no longer a Sikh, Jew, Christian, White, or Black. You're simply a fan. And the only thing that matters in that moment is realizing the dream of seeing your team lift up the trophy one day and host a parade on your home streets.
Economic immigration has always been the lifeblood of Canada's economic success and has played a key role in the building of our great nation. While our immigration system has many goals, employers have a priority to ensure that immigrants of all skill levels are able to come to Canada for jobs where they struggle to find Canadians to fill them.
Truthfully, unless you are a member of our indigenous peoples, we are all immigrants, regardless if you gained your citizenship yesterday or 16 generations ago. Historically, immigrants and refugees who adopted Canada as their country of choice contributed to the development of Canada's social, economic and civil fabric.
Even those Canadians reporting the highest knowledge about immigration history believe we have always been welcoming. Yet the country's history offers more than enough examples of restrictive immigration practices to suggest that there is at least a bit of ignorance among those of us presuming the most knowledge.
After living amid the Syrian refugee crisis in Turkey for a year after graduating from the University of Toronto, Nouhaila Chelkhaoui knew she wanted to help make a positive impact on the lives of newcomers. Her return to Toronto gave her the opportunity to do just that, as she joined U of T startup iamsick's newest initiative, which helps refugees navigate Canada's complex healthcare system.
According to a recent survey, some two in three Canadians agree that "with the exception of Canada's aboriginal peoples everyone that settled in Canada is an immigrant." The 2011 Canadian census reports that there are more than 31 million non-Aboriginal Canadians. That would make for a very substantial number of immigrants and clearly not correct with the official figure reported in the census being just below 6.8 million.
They first installed Bill C-31 to target the refugees, then in 2014 enacted Bill C-24 that turned immigrants and their families into second-class citizens. During that time, the Conservatives scrapped 280,000 skilled worker immigration applications. They stripped tens of thousands of foreign students of the opportunity to seek work and stay in Canada. They raised the bar for immigrants to become citizens.


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Red Lion: "Good pub and restaurant in town" Top 5 Page for this destination Chipping Campden Restaurant Tip by trvlrtom
Chipping Campden Restaurants: 7 reviews and 4 photos
The Red Lion is a good and popular place in Chipping Campden. The building, like pretty much all of them in town, is historic and very charming. The interior has fireplaces and an comfortable, old feel to it. There is also a good sized patio in the back to enjoy a beer on a sunny afternoon.
Address: High Street
Price Comparison: about average
Phone: 1386 840 760
Price: US$21-30
Rating: 4
Theme: Local
Website: http://www.theredlioninn.org
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Our Tony Little Micropedic Sleep Pillows will give you the gift of a better night's sleep. These contouring, supportive pillows cradle your head and neck in comfort to help keep your body properly...More
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