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1 Running head: Point Transect Surveys for Songbirds POINT TRANSECT SURVEYS FOR SONGBIRDS: ROBUST METHODOLOGIES STEPHEN T. BUCKLAND Centre for Research into Ecological and Environmental Modelling, The Observatory, Buchanan Gardens, St Andrews KY16 9LZ, Scotland Corresponding author: Stephen T. Buckland, CREEM, The Observatory, Buchanan Gardens, St Andrews KY16 9LZ, Scotland. 1
2 ABSTRACT. Point transect sampling is widely used for monitoring trends in abundance of songbirds. It is conceptualized as a snapshot method in which birds are frozen at a single location. For conventional methods, an observer records birds detected from a point for several minutes, during which birds may move around. This generates upward bias in the density estimate. We compare this conventional approach with two other approaches: a method in which the observer records locations of detected birds at a snapshot moment; and a method which records distances to detected cues (songbursts), rather than birds. We implement all three approaches together with line transect sampling and territory mapping in a survey of four bird species. The conventional method gave a biased estimate of density for one species. The snapshot method was found to be the most efficient of the point sampling methods. Line transect sampling proved more efficient than the point sampling methods for all four species. This is likely to be generally true, provided the terrain and habitat allow easy use of a design with random transect lines. We conclude that the snapshot method is more appropriate than the conventional timed count method for surveying songbirds. Although precision for the cue-based method was rather poor (partly because too few resources were devoted to cue rate estimation), it might be particularly useful for some single-species surveys. In addition, it is the only valid method for estimating abundance from surveys in which acoustic equipment is used to detect the birds. The importance of bird monitoring programs has been highlighted by the outcome of the 2002 World Summit on Sustainable Development at Johannesburg. Political leaders agreed to strive for a significant reduction in the current rate of loss of biological diversity by the year This has forced scientists to review methods for monitoring population trends, and relating those trends to changes in biodiversity. Point sampling, 2
3 either point counts or point transect sampling, are especially popular tools for monitoring songbirds, and this paper seeks to provide better methods for such monitoring programs. Point counts are widely used to assess relative abundance of songbirds. An observer goes to each of a series of points, and counts the number of birds he or she can detect, either using counts to infinity or by counting within a fixed radius of the point. The methodology is simple, and untrained volunteer observers can gather the data, provided they can correctly identify the species. However, point counts provide data of limited value, because the size of the count depends on detectability of the birds as well as on their abundance. Thus comparisons of counts across species are invalid, because different species have different detectabilities, and comparisons within a species across different habitats are invalid, because different habitats result in different detectabilities. Even comparisons over time in counts made at the same locations are compromised if habitat succession affects detectability, or if an observer s hearing ability changes over time, or if observers change, or, in the case of surveys near roads, if traffic noise increases over time. Norvell et al. (2003) found that detectabilities of birds recorded on point counts varied three to five fold, and concluded that population trends based on point count data were unstable, and did not allow reliable inference. Bibby and Buckland (1987) found that detectability changed appreciably as restocked conifer plantations grew. They used point transect sampling theory to estimate the detection function (probability of detection as a function of distance from the point) for several species. Averaging across species, they estimated that 50% of birds were detectable at 57 m when the trees were just two years old, but by the time they were 11 years old, this distance was 30 m. Thus point counts to infinity would overestimate abundance in two-year-old plantation almost four-fold relative to 11-year-old plantations. For some species, results are more extreme; the corresponding distances for Willow Warblers (Phylloscopus trochilus) were 81 m and 28 m, indicating that they are more than eight times ((81/28) 2 ) as detectable in two-year-old plantation as in 11-year-old 3
4 plantation! Even when Willow Warbler counts were truncated at 30 m from the point, they were still found to be twice as detectable in two-year-old plantation as in 11-yearold-plantation, leading to 100% overestimation of relative abundance in the former habitat compared with the latter. For the above reasons, we do not consider that point counts provide a useful measure of abundance, whether absolute or relative. Corrections of counts for detectability are required (Pollock et al. 2002). The most common way to achieve this is through use of distance sampling, which comprises a set of methods in which distances of detected birds from a line or point are recorded (Buckland et al. 2001). Extension of point count methods to distance sampling is termed point transect sampling or variable circular plots. Point transect surveys of breeding songbirds are subject to several difficulties that may lead to substantial bias in estimates of density: singing birds are often much more detectable than non-singing birds, so that if detections of both are pooled, models for the detection function may yield biased estimates (Burnham et al. 2004:392); in closed habitats, most detections are aural, so that it is difficult to estimate distances to detected birds; measurement errors generate substantially more bias in density estimates than do errors of similar magnitude in line transect sampling (Buckland et al. 2001:195); for species that do not sing frequently, birds very close to the point may be missed, especially in closed habitats, which violates the assumption that all birds at or near the point are detected; any movement of birds during the count period generates substantial bias in density estimates, even if the movement is independent of the observer (Buckland et al. 2001:173); surveys are often multi-species, and it is difficult to devise simple field procedures that will give low bias across a wide range of species. We consider different methods for conducting point transect surveys. The first method is the standard approach of recording any birds detected, together with estimated distances from the point, within a fixed count period. The second method is closely similar to the 4
5 first, but is the snapshot method of Buckland et al. (2001:173), in which the observer attempts to record the locations of detected birds at a snapshot moment, with time spent before this moment to determine what is around, and after this moment to confirm locations of birds. The third method is based on recording distances to detected cues for a pre-determined length of time at each point (Burnham et al. 2004:356-9). A cue is defined to be a single burst of song (or the start of a songburst, if it lasts for a significant length of time). The theory of cue counting applies to such data. As a comparison, we also consider a line transect survey, conducted using standard protocol. This paper was prompted by a belief that the standard implementation of point transect sampling sometimes yields estimates of density with substantial bias. In addition, some authors justify using point counts without adjustment for detectability, noting deficiencies, real and imagined, in point transect sampling methods, while ignoring the greater deficiencies of point counts. An example is Hutto and Young (2002); see Ellingson and Lukacs (2003) and Hutto and Young (2003) for ensuing discussion. Diefenbach et al. (2003) give an excellent account of the consequences of failure to adjust for detectability in the case of strip transect sampling, and Norvell et al. (2003) do the same for point counts. METHODS FIELD STUDY The study area was an area of woodland and parkland at Montrave Estate near Leven in Fife, Scotland. The target species identified for testing the methods were Common Chaffinch (Fringilla coelebs L.), Winter Wren (Troglodytes troglodytes L.), Great Tit (Parus major L.) and European Robin (Erithacus rubecula L.). For the point sampling methods, data were recorded at the 32 points shown in Fig. 1, while for the line transect survey, the transects shown by the diagonal lines were walked. Each point was surveyed twice by each method, and the detections from the two visits pooled, as recommended by Buckland et al. (2001:294). Similarly, each line was surveyed twice in the line transect 5
6 survey, and data pooled. Total time in the field under each method was recorded. Detection distances were estimated with the aid of a laser rangefinder. For all methods, females were not recorded, because they are much less detectable than males, so that combining data for both results in a detection function that is problematic to model (Burnham et al. 2004:343). At the season (28 March to 11 April 2004) and time of day (approximately 0600 to 1100 hrs GMT) that the surveys were conducted, most males of all four species could be expected to sing during the time the observer was at a given point. Rarely, males were detected visually that did not sing. For Common Chaffinch and Great Tit, these were identifiable from their plumage; for Winter Wren and European Robin, they were sometimes identified from behavior towards a mate, and sometimes because they were heard to sing as the observer approached or departed from the point. Such birds were included in the data for the conventional and snapshot point transect methods; for the cue-based method, they were recorded for estimating cue rate (see below), but were recorded as giving no cues in the recording period. Any bird that was seen but could not be sexed was not recorded under any of the methods. Method 1: conventional point transect survey. In method 1, the observer visited each point of the design. A minute was allowed for the birds to resume normal behavior, then birds were recorded for five minutes, as suggested by Bibby et al. (2000:97). The location of the bird was estimated, based on its location when first detected. The observer remained at the point for the full five minutes, but was allowed to locate birds more accurately after the end of the five-minute period, to obtain improved estimates of distance for birds that could not be seen, and whose location was not obvious from their song. Given an appropriately randomized survey design, the important assumptions for method 1 are (Buckland et al. 2001:29-37): 1. Birds at the point are detected with certainty. 6
7 2. Birds are detected at their initial location. 3. Measurements of bird-to-observer distances are exact. The length of the recording period at each point (five minutes here) is a compromise between the requirements of assumptions 1 and 2. If the time period is too short, then a significant proportion of target birds may fail to sing during the count period, especially at times of day when activity is reduced. If the habitat is closed so that such birds may pass undetected even at the point, or if such (male) birds cannot be identified visually even if they are seen, this leads to downward bias in density estimates. By contrast, failures of assumption 2 lead to upward bias, which increases as time spent at the point increases. Point transect sampling is a snapshot method, in that it attempts to estimate the number of birds in a sample plot at a single instant of time. If birds are moving around, the longer the count period, the greater the number of birds that will use the plot at some point during the count period. The observer therefore detects and records birds that were not on the plot at the start of the count period, leading to upward bias in density estimates. The problem is made worse because, even if a bird is moving around within the confines of the plot, it is more likely to be detected when it is closer to the point, so that detection distances tend to be too small, generating further upward bias. Assumption 2 also implies that birds do not move prior to detection (either away from the point, generating negative bias, or towards it, generating positive bias) in response to the observer. Bias in distance measurements generates greater bias in point transect estimates of density than in line transect estimates. For example, if all distances are underestimated by 10%, this generates 11% upward bias in line transect estimates of density, but 23% upward bias in point transect estimates (Buckland et al. 2001:176). However, even if estimates are unbiased on average, random error in distance estimates generates bias in density estimates, and again, the bias is greater for point transects than for line transects. This is because the number of birds available for detection increases with distance from the point; we expect twice as many birds at 20 m as at 10 m. If we estimate these 7
8 distances, then a majority of the birds recorded as being at say 10 m will in fact have been at a distance greater than 10 m, simply because there were more birds there to be recorded. The extent of this bias is explored for the closely-related cue-counting method by Buckland et al. (2001:195). To minimize problems with assumption 3, a laser rangefinder was used. Even for cues that are purely aural, a rangefinder reduces measurement error significantly, as it is usually possible to identify the bush or tree in which the bird is hidden if the observer has the flexibility to move away from the point, either during the count or after. The distance from the point to the bush or tree can then be measured. Method 2: snapshot survey. In method 2, the snapshot moment was defined to be precisely three minutes after arrival at the point. The observer did not move during the pre-snapshot period, and concentrated on identifying the locations of target birds. After the snapshot moment, the observer was allowed to move around, and to take whatever time was needed, to verify suspected locations corresponding to the snapshot moment. If the location of a previously-detected bird could not be confirmed, or had changed appreciably so that distance from the point at the snapshot moment could not be determined with reasonable precision, it was treated as undetected. Assumptions are the same as for method 1. Use of a snapshot moment ensures that assumption 2 is met, provided birds have not moved in response to the observer by the snapshot moment. The time spent before and after the snapshot moment is to try to ensure that assumption 1 is met. Again, a laser rangefinder was used to minimize failures of assumption 3. Method 3: cue-count survey. Cue counting (Hiby 1985, Buckland et al. 2001:191-7) was designed to estimate whale abundance. Observers travel on a ship or in an aircraft along a line transect, recording cues (usually whale blows) within a sector 8
9 ahead of the platform, along with distances of those cues from the platform. The methodology estimates the number of cues produced per unit time per unit area. Hence, effort is measured as the time spent observing, not the distance travelled. Thus the method is equally applicable to point transect surveys, in which the observer does not move at all while on effort. This also allows the sector angle to be taken as 360 degrees; that is, all detections are recorded, irrespective of angle. To convert the number of cues per unit time per unit area to an estimate of animal density, an estimate of cue rate (average number of cues per unit time per animal) is required. In implementing method 3, the same points were used as for methods 1 and 2. As with method 1, the observer waited one minute for birds to settle, then recorded for five minutes at each point. During this period, every detected songburst of the target species was recorded, along with an estimate of its distance from the point. Movement of the observer away from the point up to approximately 10 m was allowed, so that positions of singing birds could be more accurately located. A note was made of those birds for which the observer was confident that all songbursts during the five-minute count had been recorded. This included birds that did not sing during the count, provided they could be identified as male from plumage or behavior, or they were heard to sing outside the count period. The important assumptions for method 3 are: 1. Songbursts at the point are detected with certainty. 2. The locations of songbursts are unaffected by the presence of the observer. 3. Measurements of songburst-to-observer distances are exact. 4. The recorded cue rate (songbursts per unit time per bird) is an unbiased estimate of the cue rate of the male birds present during the survey. This method thus solves both of the more problematic assumptions of methods 1 and 2. If a bird is immediately above the observer, it may remain undetected. However, if it 9
10 sings, its song almost certainly will be heard. Further, movement of birds that is independent of the observer does not bias the method; we record the location of the songburst, which is well-defined, rather than the location of the bird, which may vary appreciably through the count period. When cues rather than birds are recorded, assumption 3 may be rather more difficult to satisfy, as more distance measurements must be made, and an observer may easily become swamped in multi-species surveys, with too much information to record. However, the distances are now better defined, so that method 3 is likely to give estimates of density with lower bias if the number of species being surveyed is small. Assumption 4 should not be problematic provided cue rate is estimated as an integrated part of the survey protocol as here. Bias might be substantial if for example fieldwork was conducted in the morning, and cue rates estimated in the afternoon. Cue rates should be recorded at a representative set of times and locations, synchronously with the point transect survey. Method 4: line transect survey. For comparison, line transect surveys were conducted along the diagonal lines of Fig. 1. As with all other methods, a laser rangefinder was used to measure distances. Because the survey area was small, sampling along each line was extended into a buffer zone, as recommended by Strindberg et al. (2004:200), to reduce edge effects. Given a randomized design, the key assumptions of method 4 are: 1. Birds on the line are detected with certainty. 2. Birds are detected at their initial location. 3. Measurements of perpendicular distances of birds from the line are exact. Movement of birds that is independent of the observer is less problematic for line transect sampling than for point transect sampling. Provided average speed of the birds is under around half the speed of the observer, bias is small (Buckland et al. 2001:131). For most songbird species, if only the singing birds are recorded, this is likely to be the case. Measurement error also generates less bias in line transect estimates than in point transect 10
11 estimates. The implications of assumption 1 are similar to those for point transect methods 1 and 2, except that the observer will have less time to ensure that a bird on the line is detected. Method 5: territory mapping. To provide a benchmark for assessing the methods, an attempt was made at mapping the territories for each of the four species, using recording methods similar to those recommended by Bibby et al. (2000). Locations of detected birds during each of the eight visits (two for each of the four distance sampling methods) were recorded, and a ninth visit was used exclusively for territory mapping, in conjunction with the locations recorded in earlier visits. Because the study area was small, this was achievable, and the resulting estimates are likely to have better precision than the other methods, and with low bias. However, it is not possible to quantify precision and bias of the territory mapping method. Further, the method is not practical for surveying larger areas, and care must be taken in dealing with territories that extend beyond the study area. In this study, if more than 50% of a territory was judged to be outside the study area, it was excluded. Data analyses. The distance data were analysed using Distance 4.1 Release 2 (Thomas et al. 2003). For most analyses under methods 1, 2 and 4, the model with the smallest AIC value, selected from the hazard-rate model, Fourier series model, Hermite polynomial model and half-normal model with cosine adjustments, was chosen. However, models with similar AIC values were also examined, and if histograms of the data, taken together with goodness-of-fit tests, suggested that another model should be preferred, it was selected. For method 3, model selection was done in a more subjective way, using at most two parameters to fit the detection function, due to the tendency to overfit cue-count data, which exhibit overdispersion (see below). 11
12 SIMULATION STUDY For practical reasons, the methods were tested in a small study area (approximately 33 ha). As a consequence, points were only 100 m apart, so that many birds were detected from more than one point. Additionally, some bias due to edge effects might be anticipated. The first assumption failure we explore is that of independent detections, which is violated when birds are detected from more than one point, a common occurrence when the study area is small. We thus seek to assess the statement in Buckland et al. (2001:176) that this violation is of little practical consequence. The second assumption we examine is that birds are distributed independently with respect to the point locations. Under this assumption, the number of birds at distance 20 m from the point should be around double the number at distance 10 m, because the area of an annulus of radius 20 m is twice that of an annulus of radius 10 m. This assumption is generally achieved by placing a grid of points randomly over the survey area, but for small survey areas, edge effects can become problematic. This may be overcome by use of buffer zones (Strindberg et al. 2004:193), in which the grid of points is extended beyond the survey region. However, for very small survey regions, this can add substantial survey effort with a relatively modest increase in detections. Hence for our point-based methods, we did not sample in the buffer zone, and instead we explore the bias arising from the resulting edge effect. In our simulations, we assume that no birds occur outside the study area; if they do, bias can be reduced by recording distances to birds detected beyond the boundary. This policy was adopted in the real survey. Three populations were simulated. In the first, 10,000 bird locations were randomly generated from a uniform distribution through a square study area of size 10 km by 10 km. The area was divided into a grid of 100 squares, each of size 1 km by 1 km, and a point was located at the centre of each grid square. Detections from each point were 2 2 generated from an untruncated half-normal detection function, g( r) exp( r / 2σ ) =, 12
13 where r is distance from the point and σ = 75 m. Under this model, half of the birds at 88 m are detected, as are 10% of birds at 161 m. Thus in this case, points are sufficiently separated that the same bird (which is assumed to have a fixed location) is highly unlikely to be detected from more than one point, and no point is less than 500 m from the edge of the study area, so that edge effects can be ignored. The data were analysed assuming a half-normal detection function, so that all assumptions hold, and estimation should be reliable. In our second population, the study area was again square, but with side 1.5 km. Density was as before, so that 225 birds were present, randomly distributed through the study area. Sampling was restricted to a central square of side 1 km, giving a belt of width 250 m all around, so that there would be no edge effects. Density in the central 1 km square was estimated by conducting a point transect sample survey, again comprising 100 points. The 1 km square was divided into a grid of squares each of size 1 ha, and a point was located at the centre of each square. The same half-normal detection function was used to simulate detections as for the first population. Thus most birds within the central 1 km square will be detected from at least two points, so that the assumption of independent detection distances is badly violated. In the third population, we used the Montrave site as the study area, with 32 points located as for the real survey. A randomly-distributed population was simulated with true density equal to one bird per hectare. Detections were generated from the half-normal model with σ = 50 m, which corresponds to an effective detection radius of about 71 m, comparable with the species in the real survey. Thus many birds will be detected from more than one point, and there is a strong edge effect, so that number of birds available for detection at distance r increases more slowly than linearly with distance from the point. 13
14 RESULTS FIELD STUDY The data are summarized in Table 1, and density estimates in Table 2. For 10 of the 12 analyses under methods 1, 2 and 4, the model with the smallest AIC value was selected. However, Common Chaffinch and Winter Wren showed some evidence of observer avoidance. For two of the 12 data sets, this resulted in a fitted hazard-rate detection function with certain detection out to 60 m or so, with an implausibly rapid fall-off beyond 70 m. In these two analyses, a model with a slightly higher AIC value and a more plausible fit to the detection function was selected. All methods yield 95% confidence intervals for each species that include the territory mapping density estimate, with one exception: method 1 gave an estimate of density (0.58 territories ha -1 ) for Great Tits that was significantly higher than the territory mapping estimate of 0.21 territories ha -1. Great Tits at this site seemed to have large territories, and moved around fairly rapidly within them. This frequently resulted in the detection of a bird close to a point during the five-minute recording period that had not been in detectability range at the outset of the count. Three Great Tit territories had been excluded from the territory mapping estimate because they were judged to be mostly outside the study region. Even if all three had been included, the resulting territory mapping estimate of 0.30 territories ha -1 would still have been well below the lower confidence limit of 0.36 territories ha -1 using conventional point transect sampling methods. Of the other estimates of Table 2, there is weak evidence that method 1 overestimated Common Chaffinch density (perhaps for the same reason as Great Tit), and that method 2 underestimated Winter Wren density (perhaps due to observer avoidance); in both cases, the 95% confidence interval for density only just includes the value obtained from territory mapping. 14
15 Table 3 shows fairly consistent estimates of effective detection radius for methods 1-3. The estimates of effective strip half-width for method 4 are surprisingly close to the estimates of effective radius; a priori, smaller values were expected, because the number of birds potentially available for detection increases linearly with distance from a point, but is uniformly distributed with distance from a line. Table 4 shows that line transect sampling required least time in the field, followed by the snapshot method. The two methods that required five minutes recording time at each point took the longest. Taking account of precision of estimates, line transect sampling was estimated to be the most efficient method for all four species. Amongst the point transect methods, there was no clear winner: the snapshot method was most efficient for European Robin and Winter Wren, and the conventional method for Common Chaffinch and Great Tit. The cue-count method tended to have poor precision. Although increased numbers of detections led to higher precision in estimates of effective radius (Table 3), there was large overdispersion in the counts, and hence the variance in encounter rate across points was high. Further variance was introduced by having to estimate the cue rate. Averaging across the four species, 9% of the variance in the cue-count density estimates was due to estimating the effective radius, 41% to estimating encounter rate, and 50% to estimating cue rate. This is a clear indication that more resources should have been devoted to estimating the cue rate. SIMULATION STUDY Results of the simulations are summarized in Table 5. For population 1, the assumptions of the method all hold, except for the fact that variance estimation assumes that the points randomly sample the region, whereas we used a systematic grid of points. For animals that have patchy distributions, with areas of high and low density, Strindberg et al. (2004:195-6) noted that this strategy, coupled with random placement of the grid, tends to yield smaller variation among different realizations of the design than does simple random sampling. The results of Table 5 show that the mean of the estimated standard 15
16 errors of estimated density, calculated assuming simple random sampling, is birds ha -1, whereas the actual standard error, estimated by the standard deviation of estimated densities in 1000 simulations, is birds ha -1. This suggests that the conventional variance estimator is slightly conservative. For population 2, there was severe overlap between plots, so that most birds in the study area were detected more than once. On average there were 356 detections from a population of 225 birds, of which only 100 birds were within the central 1 km square that was surveyed. Nevertheless, there was almost no bias in estimated bird density: true density was one bird ha -1 and the mean of the 1000 estimated densities was birds ha -1 (SE ). There was also only mild underestimation of the standard error: true standard error (estimated by the standard deviation of the 1000 population size estimates) was while the mean of the 1000 analytic standard errors was Population 3 was designed to match closely the real populations of the previous section. Using the untruncated half-normal model, there was downward bias in estimated density (true density one bird ha -1, estimated density birds ha -1 with standard error ). This arises because the model for the detection function attempts to fit the combined effects of declining detectability with distance and the reduced availability of birds for detection at greater distances. This composite function is no longer half-normal in shape, and so the use of a half-normal model introduces bias. If we use the more flexible models of Distance (as was the case in the previous section), this bias is substantially reduced. Even though there is large bias in our estimates of detectability by distance, this bias is absent at zero distance where detection is certain. Thus if we model the composite function well, we estimate average density at the points with low bias. If those points are representative of the whole study area (as they are by design), then average bird density in the study area is well estimated. In fact, even if we retain the inflexible half-normal model, but truncate the distances at 80 m, bias is negligible (estimated density birds ha -1 ), although precision is reduced. 16
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Capital assets explained
Capital assets are also sometimes referred to as fixed assets. They can be equipment, machinery, computers, or cars, or anything else that has quite a high cost and is going to be used in your business for more than about a year.
Why do they have their own FreeAgent categories?
It's important to put these items into the correct category in FreeAgent because they're treated differently from day-to-day business running expenses and small consumable items for tax purposes.
Is there a set cost at which an item becomes a Capital Asset?
The cost price at which an item becomes a capital asset rather than a consumable item hasn't been set by HMRC. It would depend on your business's size. For example, a £100 computer might be a capital asset in a very small business but would probably be a consumable item in a big blue chip company. However, items like batteries, cables and memory sticks would almost always be consumables.
Your accountant, if you have one, may well have a suggested price limit at which items become capital assets. Speak to your accountant if you're not sure.
Useful life of a Capital Asset
When your business buys a capital asset, it must spread the value of that asset over the time during which it's expected to be useful to the business. This is called its useful life. For example, a computer's expected useful life might be 3 years, because at the end of 3 years the computer would probably be obsolete and need to be replaced. A car's useful life should be longer.
How do I enter a Capital Asset into FreeAgent?
Whenever you categorise a bill, expense or payment as a capital asset purchase in FreeAgent, you need to tell the system what the asset's useful life will be.
You can see this in action in our articles about purchasing capital assets after the FreeAgent start date and before the company start date.
The spread of the value over the asset's useful life is called depreciation. FreeAgent will work this out for you once you have put in the useful life. For example, for a computer that cost £900, with an asset life of 3 years, every year £300 will be deducted from its book value in the balance sheet and taken as a cost to the profit and loss account, because that's the amount of the value of the asset which will be used up that year. If that sounds like accountantese, don't worry, because FreeAgent posts all the depreciation entries for you.
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Family Law
Family Law Questions? Ask a Family Lawyer Online.
DearCustomer- The first thing you need to do is to file a motion with the court in the county where the child resides for an order of visitation. If the court will not permit your son to come to your house then you will have to find some alternative place to visit but you have the right to visitation.
It is important to have a court order for your visitation to avoid the very problems you are have. It is a long time until your son will turn 18 and until then you need to be protected by the courts in order to continue your relationship as his father.
Dave Kennett
I can't say that the medical marijuana won't be a factor but the point is that you have a right to visit and you need a court order. If the court doesn't care about the marijuana then you should get visitation every other weekend from Friday evening until Sunday evening plus an evening during the week. If the marijuana is a problem then you may have to visit at some neutral location and probably not get overnight. All of this will be determined by the court but unless you file a motion it will never get done.
Yes, that should be the proper form. Parenting time and visitation are the same thing and it's just terminology used by different courts.


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(10 capsules in strip)
Rs. 185.71
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Product Details
Ortocal-Max capsule contains Docosahexaenoic acid,Omega-3 Fatty acids and Vitamin E which is uses as bone joint supplement.
Omega-3 fatty acids includes Docosahexaenoic acid (DHA), Eicosapentaenoic acid (EPA) which have impact on joint health, arthritis, and inflammation. It is known to produce compounds called resolvins and protectins, which help to reduce inflammation before it can do too much damage to your tissues. EPA and DHA are potent anti-inflammatory agents that reduce pain and inflammation associated with arthritis.
Vitamin E is an antioxidant which fights the free radicals & reduce its damaging effects, thus exhibiting positive effect on growth, energy and appetite.
Ortocal-Max is used in elderly people to keep bones healthy and strong, and is even effective in Chronic arthritis and Osteoporosis.
Use under medical supervision.


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Pat Harvey
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About Pat Harvey
A self-motivated CEO/Managing Director, with proven track record of success and a wide variety of experience in the gained in the technology and IT (Information Technology) sectors primarily within sales and marketing led organisations based in the UK and US.
Significant distribution, sales and marketing experience within the technology distribution sector.
Strong leadership, sales, marketing, business development and planning skills underpinned by excellent human and team building experience within a goal/results orientated environment and able to work on his own initiative as well as part of a team.
A highly competent and numerate profit manager,
Excellent relationship building skills leading to effective relationships with staff, partners and investors.
Finds different ways to forward the aims of the business.
Articulate and credible with excellent presentation and communication skills.
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KT Performance » Valair Performance Clutches
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Rose Diseases (Outdoors)
Informational table showing disease name, symptoms, pathogen/cause, and management of Rose Diseases (Outdoors) diseases.
|Dark-purple to black spots are bordered by a narrow, dull-brown band. Centers of spots turn gray and fall out. Spots similar to leaf spots form on canes.
|Sphaceloma rosarum
|Maintain good sanitation. Black spot control procedures (below) also control anthracnose.
|Black spot
|Brown to black round spots with feathery edges form on leaves. Leaves yellow and fall. Small, purplish spots form on canes.
|Diplocarpon rosae
|Remove infected canes. Remove and destroy fallen leaves. Water in a manner that keeps foliage surfaces dry. Apply a fungicide to protect new foliage.
|Botrytis blight
|Small, water-soaked lesions form on petals. Gray fungal growth covers infected petals. Stubs left after harvest become infected. The fungus then moves down to girdle the cane.
|Botrytis cinerea
|Space plants to ensure good air circulation. Remove fading flowers and yellowing leaves. Apply a fungicide protect healthy tissue.
|Reddish-brown spots on canes turn light to dark brown and become covered with tiny, black dots (fungal fruiting structures). Cankers girdle and kill the cane.
|Coniothyrium, fuckelii, Cryptosporella umbrina, Coniothyrium wernsdorffiae, Cylindrocladium scoparium
|Do not plant stock with cankers. Remove infected canes, making the cut immediately above a bud. Apply a fungicide after pruning. Sterilize the shears with a disinfestant between cuts. Maintain even soil moisture and moderate fertilization.
|Crown gall
|Small white to cream-colored galls that form on stems may enlarge to 6 inches in diameter. Galls can form on roots or stems.
|Agrobacterium tumefaciens
|Do not plant infected material. Apply Agrobacterium radiobacter to protect healthy plants at transplant.
|Downy mildew
|Purplish-brown spots form on leaves during cool, damp spring weather. Leaves yellow and fall. Small spots or long, purplish areas may form on and kill twigs.
|Peronospora sparsa
|Water in a manner that keeps leaf surfaces dry. Apply a fungicide.
|Powdery mildew
|Spots on leaves, stems, and flower parts expand and become covered with white fungal growth. Small dead spots form on some cultivars.
|Sphaerotheca pannosa
|Apply a fungicide .
|Rose Rosette
|Leaves are distorted and often bright red. Canes are excessively thorny and mature very slowly. Plants may branch excessively (witches'-broom).
|Rose rosette virus vectored by eriophyid mites.
|Destroy infected plants. Eliminate multiflora roses in a 100' radius of desired roses.
|Lower leaves and cane tissue in the spring and summer have masses of orange powdery spores. Black spores form on the leaves and other parts in autumn.
|Infected plants should be immediately destroyed since this disease is not common in the U.S. and poses a serious threat to roses. Bury infected plant material or seal in a plastic bag and send it to a landfill. Only roses are susceptible. The fungus will die quickly if no roses are available for infection.
|Leaves may exhibit mosaic, mottling, yellow line, or ring patterns. Veins may turn yellow.
|Rose mosaic, mottle, yellow mosaic, ring pattern, or streak virus. Tobacco streak. Rose rosette, rose wilt, spring dwarf, or color break virus. Strawberry latent ring spot.
|Destroy infected plants. Plant only healthy, virus-free plants. Maintain good insect and mite control.
Rose black spot on leaves and cane.
Downy mildew.
Powdery mildew on leave and flower stem.
Virus symptoms.
Canker symptoms and fruiting structures.
Crown gall.
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William BoweFeb 20, 20176 Comments
New polling finds Daniel Andrews' government maintaining a slim lead statewide, but there's trouble brewing out west.
William BoweDec 15, 20168 Comments
Privately conducted polling in Victoria and Western Australia offers further evidence of rising support for One Nation.
William BoweNov 21, 20161 Comment
A Galaxy poll suggests that law and order issues are a headache for Daniel Andrews' Victorian government, which nonetheless maintains the modest lead that brought it to power two years ago.
William BoweOct 10, 201610 Comments
Roy Morgan's latest round of state polling finds Labor sneaking ahead in New South Wales, and building on a modest lead in Western Australia five months out from an election. UPDATE: With further state results now from Essential as well.
William BoweSep 9, 20162 Comments
Morgan's latest SMS state polls find Labor dominant in Victoria but crashing in South Australia, with close results elsewhere. Also featured: union-commissioned private polling from New South Wales.
William BoweSep 3, 201615 Comments
A new Victorian poll finds respondents savaging Daniel Andrews over the Country Fire Authority issue, but Labor nonetheless retaining a narrow lead on voting intention.
William BoweJul 26, 20161 Comment
Quarterly state polling finds the Coaltion's lead narrowing in New South Wales, Labor taking the lead in Western Australia, and the Nick Xenophon Team on the rise in South Australia.
William BoweJun 1, 201621 Comments
Morgan's SMS state polling finds the Liberals remaining competitive or better in Western Australia, and Labor running third in South Australia.
William BoweApr 2, 201612 Comments
Monthly state polling from Roy Morgan has Labor up across the board, while the Nick Xenophon Team reaches ever more incredible heights in South Australia. Also featured: a trend measure of all Western Australian state polling in the current term.
William BoweFeb 3, 201617 Comments
The latest state polling from Morgan finds the Coalition ascendant everywhere except Victoria, and the Nick Xenophon Team polling strongly in South Australia.


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Driveshaft Shop Aluminum 1-piece Driveshaft Scion FR-S / Subaru BRZ 2012-2016 Automatic
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Name: The Fast Diet Cookbook for Weight Loss
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SAM (Servo Actuation Manipulator) is a GTK+ based X11 application for controlling anywhere from 1 to 254 (so far) servo motors via a serial port connection. Specifically, this program was made for the Scott Edwards Electronics Mini SSC II.
|education Home Automation Scientific/Engineering Utilities
|Operating Systems
Release Notes: Some major features have been added. Servo recording now works, playback control for servos is now working, more tooltips, a more intuitive user interface, and most nonfunctional widgets are set to be nonsensitive.
Release Notes: This release adds a Troubleshooting FAQ as well as a changelog. There are some minor changes in the GUI.
No changes have been submitted for this release.
A Fluent OpenStack client API for Java.
A TWiki appliance that is easy to use and lightweight.


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Online English Chinese Dictionary. Chinese integrates both meaning and pronunciation information in its characters. You can search in the dictionary in Chinese, English, Pinyin, or by radical, stroke number, Cangjie, Sijiao, Wubi... You can use the Hand Writing Recognition too.
|dǎ cǎo
|to mow grass / haymaking / to write a rough draft (of an essay etc)


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Meagan Philip, LPC
Licensed Professional Counselor
211 Pleasant Home Road, Suite G1, Augusta, Georgia 30907
Depression is a major problem facing a significant number of persons today. I utilize multiple approaches in treating the emotional, behavioral, and cognitive aspects of depression. I begin by assessing a client's unique symptoms and their treatment history so that we can collaborate to create a unique treatment plan to best fit their needs. I also provide psycho-education regarding depression for individuals and their loved ones.


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These Are My Pixar Shorts.
Toy Story
One day, Buzz had a walk. A computer fell out of the air and donut stole buzz's clothes. He was called Buzz Donut. Buzz told Woody and took his clothes. Blah blah blah blah blah blah then buzz said to Donut, "I want to be me again or i will pwn you!" But Donut didn't. What could Buzz do? What would Buzz do? What can Buzz do?" He pwned donut.
The "Bonnie's Room" Dance
Force Field
Woody Vs. Lenny Steering Contest
Conternental Debeate
Channel Surfing
The Army Men Rap
Story Of The Dark, Part 1
Story Of The Dark, Part 2
Buzz: Buzzzzzzz
Woody: AHCHOO!
Dream Sid: AHAHAHAHAH!
Buzz: Howdy!
( Woody yells )
Fast Track
Woody Imposter
Waiting For Bonnie
Happy Snacky
Buzz Becomes Obsolete
Buzz Finds Out That He Has 5 Last Versions-Cybersonic Buzz, Battlestar Buzz, Rockcrusher Buzz, Flameburst Buzz And Skyrunner Buzz.
- Buzz
- Woody (Cameo)
- Rex
- Hamm
- Trixie
- Cybersonic Buzz (Says Over 500000,000000,00000 Word Combonations) (On TV)
- Battlestar Buzz (With Ultra-Damage) (On TV)
- Rockcrusher Buzz (With Rock-Power Abillities) (On TV)
- Flameburst Buzz (Fires Fireball Missiles From His Hands) (On TV)
- Skyrunner Buzz (It Really Flies With Working Jet Pack-Where The Fire Is Touchable) (On TV)
- Hamm: Oh, Yeah.
- TV Narrator: Calling Buzz Lightyear! The World's Greatest Toy Just Got Better! New Cybersonic Buzz Says Over 500000,000000,00000 Word Combonations!
- Cybersonic Buzz: A! Photon Ray! Hit A Jack!
- TV Narrator: Battlestar Buzz With ULTRA-DAMAGE!!
- TV Kid: Cool!
- TV Narrator: Rockcrusher And Flameburst Buzes With Rock Powers And Fire His Fireballs!
- Rex: Wow!
- TV Narrator: And Last But Not Least, Skyrunner Buzz! It Really Flies! 5 Buzes To Collect! Complete Your Collection Today!
- 10 TV Kids: Buzz Lightyear!
- Another TV Narrator: Availible At Al's Toy Barn Outlets For A Limited Time Only.
- Buzz: I Don't Get It.
- Trixie: OH, I DON'T BELEIVE IT!! 5 NEW BUZES! (Chuckles)
- Hamm: I Wish They Could Be In A Yard Sale.


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Wheeling is a city in West Virginia, United States.
The city has a population of about 30,000 with a metro population of about 145,000.
- East Coast Hockey League (1992-1996)
- East Coast Hockey League (1996-2003) league renamed ECHL
- ECHL (2003-present)
- WesBanco Arena
- Wheeling Park Memorial Ice Rink
External LinksEdit
- Wheeling, West Virginia on Wikipedia


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I have been asked to install BES Express rather than BES Enterprise on a prospects network. Waiting for details of the infrastructure.
I have installed a couple of BES Express systems without problems but have never uninstalled a BES Enterprise installation.
Has anyone uninstalled a BES Enterprise installation?
Any pitfalls to look for?
Will I need to disconnect all the BB devices from the BES Enterprise before connecting them to BES Express?
Will I need to wipe the BBs first?
Any and all input appreciated.
4 Replies
Mar 29, 2011 at 12:12 UTC
I have done a side by side migration from BES Enterprise to BESX and had issues with most of the handhelds not applying the new security policies, etc.
AFAIK there are no BB supported methods to "transfer" a handheld from BES to BESx.
From my experience you can save yourself potential problems by simply wiping the units and adding then to the new server.
No more complaints from users once that was done.
Hope that helps in some way.
Mar 29, 2011 at 2:11 UTC
We have about 15 users on BB's. We had Enterprise and went to express last year. I agree with Brian5030. Wipe them and start clean. We also had a license change that made us go from wireless activation to only activating from the desktop via USB. I forget just what the reason was but it sucked. Now all users have the Blackberry desktop on there PC's and it is only used for the activation. I have switched to an Android phone and will be trying to get all my BB users to them the next time our phones are renewed.
Mar 31, 2011 at 12:04 UTC
With Exchange 2010, I am sending this research because we have seemed to have this problem often and want to keep it on file.
Sometimes Exchange patches cause Send-As permissions to be removed. This would be all users and not individuals.
To set Exchange View only for BESAdmin
Add-exhcnageadministrator BESAdmin –role ViewOnlyAdmin
To view only roles type:
Get-exchangeadministrator | Format-list
To set SEND AS, Receive AS store permissions
Get-mailboxserver {servername}|add-adpermission – user BESAdmin –accessrights GenericRead, GenericWrite –extendedrights Send-As,Receive-AS,ms-Exch_store_admin
To check
Get-mailboxserver hhcs |get-ASpermission –user BESAdmin|format-list
Symptom: Blackberry device was setup and syncing fine w/BES but user notices that they cannot send or reply to any emails.
1. First thing to check is to see if the user has any service books listed on the device.
Go to Options > Advanced Settings > Service Book.
Hopefully you will see several items in here; if not we will need to resend the Service Books from the Blackberry Enterprise Server's console. I would do this even if you do see service books, won't hurt.
In the BES, highlight the user and then on the right side go to the IT Admin section and click on the Resend Service Books. It may take a few minutes for them to get to the device.
2. If resending the service books does not resolve this problem (which was the case w/my user), we will need to go back into the BES and resend the user's IT Policy.
This is under theIT Admin section, click the Resend IT Policy. Again, this will take a few minutes to get to the user's device (you can see the status by looking at the information for the user on the BES).
Resolution #2:
If the following symptoms are both true within your environment, you may be affected by the Send As Issue:
- An Administrator has recently updated your Microsoft® Exchange® Server store.exe by applying a recent hotfix
BlackBerry® users at your organization are seeing red X symbols (beside their sent messages) in their BlackBerry smartphone message list and are receiving one of the error messages listed below:
- "Unlisted message error"
- "Desktop email program unable to submit message"
In order to allow corporate users to send email from their BlackBerry smartphones, the BlackBerry Enterprise Server service accounts require the "Send As" permission to be granted. This permission has historically been set at the Exchange Server level and propagated to the individual user mailboxes.
Microsoft has released Exchange Server store.exe hot fixes (including 926666, "Update for daylight saving time changes in 2007 for Exchange 2003 Service Pack 2") that revoke the Send As permission for the BlackBerry Enterprise Server service account. To restore normal messaging operations, the Send As permission must again be granted to the BlackBerry Enterprise Server service account. If users are observing the error messages listed above and it can also be confirmed that the Microsoft Exchange store.exe has been updated on their Exchange Server, it is highly possible that these users are being affected by the Send As Issue.
You can grant this permission directly or by using inherited permissions. To grant the Send As permission on all non-administrator accounts in a domain, follow these steps:
1. Start the Active Directory Users and Computers tool.
2. On the View menu, click Advanced Features if this option is not already enabled.
3. Right-click the domain object, and then click Properties.
4. Click the Security tab, and then click Advanced.
5. Click Add.
6. In the Name box, type the name of the account under which the application runs, and then click OK.
7. In the Permission Entry for domainName dialog box, select "User objects" in the Apply onto list.
8. In the Permissions list, click to select the Send As check box in the Allow column.
9. Click OK three times to save your changes and to close all the dialog boxes.
To verify that the Send As permission has been successfully granted on a user object, follow these steps:
1. In the Active Directory Users and Computers tool, right-click a typical non-administrator user account, and then click Properties.
2. Click the Security tab.
3. Make sure that the account under which the application runs appears in the Name list. Additionally, make sure that the Send As check box in the Allow column is selected for this account.
Administrator accounts require the use of a dsacls command to grant Send As permissions to an administrator account. To grant the Send As permission for an administrator account, run the following command:
dsacls "cn=AdminSDHolder,cn=system,dc=domain,dc=example,dc=com" /G "domain\ApplicationAdminAcct:CA;Send As"
In this command line, replace the placeholders as follows:
· Replace domain.example.com with the name of your domain.
· Replace dc=domain,dc=example,dc=com with the distinguished name of your domain.
· Replace domain\ApplicationAdminAcct with the name of the account under which the application runs.
Apr 4, 2011 at 5:56 UTC
Hi same here I have done a side by side migration from BES Enterprise to BESX and had MANY issues. AS there is no support i found my self struggling and from personal experinece I would install the new BESX the wipe all the devices and adding then to the new server as Brian5030 suggested,
This discussion has been inactive for over a year.
You may get a better answer to your question by starting a new discussion.


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Beautiful Yellow & White Daffodils Wrapped Canvas
Sunny Day Trumpet Daffodils
Cheerful summertime floral postcard.
This is a drawing done in simple manically pencil, a red colored pencil and a china marker + some work with elements 8 after scanning it to my computer. it ended up with a bit of impurity and shading and such that I kept in. I rea... This is a drawing done in simple manically pencil, a red colored pencil and a china marker + some work with elements 8 after scanning it to my computer. it ended up with a bit of impurity and shading and such that I kept in. I really started to like its impurity, I think it gives it a old photographic look and or movie look. something old and decayed . A elegantly 1920s skull is fitted fashionably with a Top-hat, the skull is also fitted with electronics and a Rocket Engine. the skull fly's foreword shooting out its eyeball , below its hand fly's with it flying and shooting.
As was I.
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A bouquet of neon roses sort of like granny's garden. It's comfy, cute and colorful.
seductive skateboard deck with chics kissing. HOT!!!!! I just want to hang it on my wall.
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This is a really cute toddler slip-on with a cool graphic design.
cute shoes for the little onesTags: red, blue, yellow, pencil, kids shoes, lace up, keds shoesAdded 9 Years Ago from Zazzle
really great color and designTags: shoes, yellow, slip-on, great design, basketweave, womans footwearAdded 9 Years Ago from Zazzle
Bright yellow flower postage stamp. Other dominations available as well as designs. You can even customize the stamps. TODAY ONLY - $9.99 a sheet.
Stunningly beautiful! This card says Happy Birthday at the bottom in white.Tags: photography, flowers, black, orange, yellow, cards, floral, photos, Beautiful!Added 11 Years Ago from Zazzle


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DreamWorks Animation, CEO Jeffrey Katzenberg is a big fan of Breaking Bad and truckloads of money, which is why he offered the creators $75 million to make just three more episodes. His plan was to release them bit by bit online over the course of a month and have people pay to see the new episodes. This was, of course, before he knew how the series ended.
I had this crazy idea. I was nuts for the show. I had no idea where this season was going. The last series cost about $3.5 million an episode. So they would make more profit from these three shows than they made from five years of the entire series. I said (to them), 'I'm going to create the greatest pay-per-view television event for scripted programming anybody's ever done.
If his plan had played out, the 180 new minutes of Breaking Bad would have been released in six minute segments online each day for thirty days at a cost of up to a buck a segment. I'm betting that, if the storyline had made it possible, fans would have opened their wallets—but they probably wouldn't have been happy about it. Seems that it would be much more logical to charge a flat $10 for each episode.