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On December 13, 2013, the Internal Revenue Service and U.S. Department of the Treasury issued proposed regulations under Section 752 regarding recourse liabilities of a partnership and the special rules for related persons (Proposed Regulations). The Proposed Regulations provide guidance as to when and what extent a partner is treated as bearing the economic risk of loss (EROL) for a partnership liability when multiple partners bear the EROL for the same partnership liability (overlapping EROL). The Proposed Regulations also provide guidance as to when a partner has a payment obligation with respect to a liability or makes a nonrecourse loan to the partnership (and no other partner bears the EROL for that liability) and such partner is related to another partner in the partnership.
On December 13, 2013, the Internal Revenue Service (IRS) and U.S. Department of the Treasure (Treasury) issued the proposed regulations under Section 752 regarding recourse liabilities of a partnership and the special rules for related persons (Proposed Regulations). The Proposed Regulations address the uncertainty related to treating a partner as bearing the economic risk of loss (EROL) for a partnership liability when there are multiple partners that bear the EROL for the same partnership liability (overlapping EROL). The Proposed Regulations also address when a partner has a payment obligation with respect to a liability or makes a nonrecourse loan to the partnership (and no other partner bears the EROL for that liability) and such partner is related to another partner in the partnership.
The Proposed Regulations have generally been well received by practitioners, who view them as clarifying issues raised by the U.S. Tax Court's decision in IPO II v. Commissioner, 122 T.C. 295 (2004) (IPO II), with respect to the "related-partner exception" under Treas. Reg. § 1.752-4(b)(2)(iii).
Section 752—Generally
Under Section 752, a partner may include her share of partnership liabilities in the basis of her partnership liabilities. The determination of a partner's share of partnership liabilities is therefore important in determining, for example, the partner's ability to deduct partnership losses under Section 704(d) and whether a distribution of cash from the partnership will result in the recognition of gain under Section 731. Section 752(a) provides that any increase in a partner's share of partnership liabilities (or an increase in a partner's individual liabilities by reason of the assumption by the partner of partnership liabilities) will be considered a contribution of money by the partner to the partnership. Section 752(b) provides that any decrease in a partner's share of partnership liabilities (or a decrease in a partner's individual liabilities by reason of the assumption by the partner of partnership liabilities) will be considered a distribution of money to the partner by the partnership.
The rules for determining a partner's share of partnership liabilities differ depending on whether the liability is recourse or nonrecourse. Treas. Reg. § 1.752-1(a) provides that a partnership liability is a recourse liability to the extent that any partner or related person bears the EROL for that liability under Treas. Reg. § 1.752-2. To the extent that no partner or related person bears the EROL for a liability, the liability is nonrecourse. The Proposed Regulations address only the allocation of recourse liabilities.
Treas. Reg. § 1.752-2(a) provides that a partner's share of a recourse liability equals the portion of that liability, if any, for which the partner or related person bears the EROL. Treas. Reg. § 1.752-2(b)(1) provides that a partner bears the EROL for a partnership liability to the extent that, if the partnership constructively liquidated, the partner or related person would be obligated to make a payment on the partnership obligation to any person or a contribution to the partnership (payment obligation) because the liability becomes due and payable and the partner or related person would not be entitled to reimbursement from another partner or a person that is related to another partner. Under this rule, EROL borne by a person who is related to a partner is attributed to the partner even if the partner itself has no EROL. As described below, complexities arise when such a related person is related to multiple partners.
Overlapping Economic Risk of Loss
The existing regulations are unclear as to how multiple partners share a liability when each has EROL with respect to such liability. This could occur, for example, if two or more partners guarantee the same liability. The IRS and Treasury believe that former temporary regulations that preceded the final Section 752 regulation issued in 1991 provide an appropriate rule for overlapping EROL situations. Former Temp. Treas. Reg. § 1.752-1T(d)(3)(i) provided that "if the aggregate amount of the economic risk of loss that all partners are determined to bear with respect to a partnership liability (or portion thereof) ... exceeds the amount of such liability (or portion thereof), then the economic risk of loss borne by each partner with respect to such liability shall equal the amount determined by multiplying the amount of such liability (or portion thereof) by the sum of such amounts for all partners." The Proposed Regulations seek to bring back this rule.
Tiered Partnerships
The Proposed Regulations recognize that the current rules regarding allocating liabilities in a tiered partnership structure may also result in overlapping EROL.
Treas. Reg. § 1.752-2(i) provides that if an upper-tier partnership owns (directly or indirectly through one or more partnerships) an interest in a lower-tier partnership, the liabilities of the lower-tier partnership are allocated to the upper-tier partnership in an amount equal to the sum of: (i) the amount of the EROL that the upper-tier partnership bears with respect to the liabilities and (ii) the amount of any other liabilities with respect to which partners of the upper-tier partnership bear the EROL. Treas. Reg. § 1.752-4(a) further provides that an upper-tier partnership's share of the liabilities of a lower-tier partnership (other than any liability of the lower-tier partnership that is owed to the upper-tier partnership) is treated as a liability of the upper-tier partnership for purposes of applying Section 752 and the regulations thereunder to the partners of the upper-tier partnership. Thus, under the current rules, a recourse liability of a lower-tier partnership is allocated to an upper-tier partnership if the upper-tier partnership, or one of its partners, bears the EROL for the liability.
However, where a partner of the upper-tier partnership is also a partner in the lower-tier partnership, and such partner bears EROL for a liability of the lower-tier partnership, the current rules do not address how the lower-tier partnership should allocate such liability between the upper-tier partnership and the partner. In this instance, Prop. Treas. Reg. § 1.752-2(i)(2) provides that the lower-tier partnership should allocate the liability directly to the partner. Thus, the Proposed Regulations prevent the lower-tier partnership from allocating the liability to an upper-tier partnership.
Related Party Rules
Constructive Ownership of Stock
Treas. Reg. § 1.752-4(b)(1) provides that a person is related to a partner if the partner and the person bear a relationship to each other specified in Section 267(b) or 707(b)(1), except that 80 percent is substituted for 50 percent or more in each section in applying the constructive ownership rules. Furthermore, a person's family is determined by excluding siblings, and Sections 267(e)(1) and 267(f)(1)(A) are disregarded.
Section 267(c)(1) provides that stock owned directly or indirectly by or for a partnership is considered as owned proportionately by or for its partners. Thus, under the current rules, if a partnership owns all of the stock of a corporation, a partner that owns 80 percent or more of the interests in the partnership is considered to be related to the corporation. If the corporation has a payment obligation with respect to a liability of its partnership owner or the corporation lends to the partnership and the EROL for the liability is not borne by another party, any partner that is treated as related to the corporation is treated as bearing the EROL for the partnership liability under Treas. Reg. § 1.752-2.
However, the IRS and Treasury believe that a partner in a partnership that owns stock in a corporation that is a lender to the partnership or has a payment obligation with respect to a liability of its partnership owner should not be treated as related, through ownership of the partnership interest, to the corporation. Thus, Prop. Treas. Reg. § 1.752-(b)(1)(iv) provides that for purposes of Treas. Reg. § 1.752-4(b)(1), Section 267(c)(1) is disregarded in determining whether a partner in a partnership is considered as owning stock in the corporation that is a lender or has a payment obligation with respect to a liability of its partnership owner.
Relation to Multiple Partners
Treas. Reg. § 1.752-4(b)(2)(i) provides that if a person is related to more than one partner in a partnership, the related party rules in Treas. Reg. § 1.752-4(b)(1) are applied by treating the person as related only to the partner with whom there is the highest percentage of related ownership (greatest percentage rule). Where two or more partners have the same percentage of related ownership and no other partner has a greater percentage, the regulation provides that a partnership liability is allocated equally among such partners.
The Proposed Regulations remove the greatest percentage rule because the IRS and Treasury agreed with comments that the ultimate determination of a person's relatedness to a partner should not be based on which partner has the highest percentage of related ownership and agreed that removal of the greatest percentage rule eases the administrative burden in determining precise ownership percentages. Instead, the greatest percentage rule was replaced with Prop. Treas. Reg. § 1.752-4(b)(3), which provides that if a person is a lender or has a payment obligation for a partnership liability and the person is related to more than one partner in a partnership, the partnership liability is shared equally among the partners.
Related Partner Exception
Treas. Reg. § 1.752-4(b)(2)(iii) provides that persons owning interests directly or indirectly in the same partnership are not treated as related persons for purposes of determining the EROL borne by each of them for the liabilities of the partnership (related partner exception). The Tax Court in IPO II explained that the purpose of the related partner exception is to prevent the shifting of basis from a partner who bears EROL to a related partner who does not. The IRS and Treasury acknowledge that IPO II could be read expansively (beyond the facts of the case), so that the related partner exception would turn off the attribution of EROL between related partners even when none of the related partners directly bear the EROL for a partnership liability. Such an interpretation could lead to unintended results, such as causing intercompany debts to be treated as nonrecourse because no partner alone owns 80 percent or more of the lending company and the partners are not treated as related to each other. Under the Proposed Regulations, an owner of a partnership interest (directly or through one or more other partnerships) would not be treated as related to another owner of an interest in the same partnership (directly or through one or more partnerships) with respect to that portion of a partnership liability for which the latter has a payment obligation or is the lender. Thus, the related partner exception should apply to sever a relationship between two partners only where one partner has a payment obligation or is a lender with respect to a partnership liability, such as was the case in IPO II. This rule is not explicitly stated in the text of the Proposed Regulations, but it is illustrated in the examples. Prop. Treas. Reg. § 1.752-4(b)(2) also clarifies that an indirect interest in a partnership is an indirect interest through one or more partnerships.
Effective Date
The Proposed Regulations will apply to liabilities incurred or assumed by a partnership on or after the date that they are published as final regulations in the Federal Register. Comments on the Proposed Regulations are due by March 17, 2014.
The Proposed Regulations provide rules on a few discrete liability allocation issues that the existing regulations do not directly address or leave somewhat ambiguous. As such, the Proposed Regulations are welcome guidance, even though they do not address many other circumstances that may result in inappropriate allocation of liabilities in a manner that does not reflect the EROL of the partners. Meanwhile, we await the outcome of a guidance project that we understand Treasury is undertaking that could more significantly change how a partner's share of debt is determined under Section 752, such as potential net worth requirements and the treatment of bottom dollar guarantees.
See more »
DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.
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43571 / 45107 Adverts
Gîte - Self Catering - Villa Detached, 2 floors, separate entrance, in a private estate
4 people 2 adults, 2 kids
Handicapped people welcome1 bedroom
Handicapped people welcome1 bedroom
Swimming poolParking
- Kids welcome
- Setting : Ocean, Quiet
- Sea/ocean at 0.62mi.
- Golf, Horse riding, Fishing
Advert No. 74309
Contact the owner
For your guidance
45108 rentals over 179 countries
- Ad verified, documents requested
- Booking request in real time
- Lowest price, direct contact with the owner
- No commission is charged for the contact between proprietor and tenant or the transaction
Reviews about the Advert 74309
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Advert details 74309
Assets Villa
Swimming pool : Private swimming pool, illuminated, step ladder, child secure, outside shower (open from 'january 01' till 'january 01')
Parking : Covered parking : closed individual place(s). Parking uncovered
Advantages : Pool table
Exterior Gîte - Self Catering in Setting: ocean, quiet
Outside accommodation : Terrace, balcony
Outside setting : Private courtyard, enclosed grounds
Outside amenities : Summer living area, BBQ, sun lounger, outside shower facilities
Rates Calendar Availability Gîte - Self Catering in Lagos e Relvas
Seasons & Availability Villa in Lagos e Relvas
Rates Villa in Lagos e Relvas
ServiceFrequencyIncluded / SuppliedSupplementRates
For your guidance
Information :
Kids welcome
Pets accepted under certain conditions (ask the owner)
Cell phone network coverage
Water : hot/cold
Local voltage supply : 110-120V / 60Hz
Electricity supply : mains
Handicapped people welcome
Wheelchair access
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Reservation :
Payment made upon reservation : 50% of rental sum
rentals :
Service charges included
Cleaning charge on departure included
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International Money Order
Bank transfer (wire)
Leisure, Surroundings, Location Home 74309
Leisure Lagos e Relvas - Algarve
Specific activities on site or less than 3 miles :
GOLF Algarve
HORSE RIDING Algarve
FISHING Algarve
Leisure activities less than 12 miles : Snorkelling, scuba diving, Scuba diving (Standard diving dress), water skiing, jet ski, surfing, golf, tennis, hiking, flying (club), boat trips, horse trecking, fishing, spear fishing
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Car rental
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8005 Lagos e Relvas
AlgarveGPS coordinates of the city
Latitude 37°6'1.908"N
Longitude 7°54'59.292"W
Cities close by
Praia da Rocha (34,8mi.)
Close to Barranco da Murteira, Ponta Grande, Barranco dos Paus, Ribeiro do Afoga Burros, Ribeira da Asseca, Ribeira das Merces, Boliqueime, Ribeiro do Falacho, Barranco do Dogueno, Cerro do Serrao, Barranco do Luzio, Ribeiro do Leiteijo, Barranco dos Barrinhos, Praia das Cascas, Esteiro dos Cacoes, Cerro da Madeira, Barranco de Isca, Ribeiro de Coutinho, Guilhim, Ribeiro do Fialho, Cerro do Brusco
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Olympics - Day 4
by Chris Wescott / Edmonton OilersWe will have daily updates on the games involving Team Canada and Oilers players, links to highlights, stats and more so be sure to check edmontonoilers.com regularly!
SLOVAKIA 1 vs. SLOVENIA 3
Slovenia rallied to a 3-0 lead in the third, after two scoreless periods, and downed Slovakia for their first-ever victory at the Olympic Games, 3-1.
At 3:23 of the third period, Ziga Jeglic set up Rok Ticar for the backhanded goal, five-hole on Jaroslav Halak. The power play goal gave Slovenia the 1-0 lead.
At 8:59 of the final frame, Slovenia Captain Tomas Razingar scored to give his team a two-goal lead.
The final tally for Slovenia came just 23 seconds later when Anze Kopitar lifted the puck over Halak and in.
Tomas Jurco broke the shutout for Slovakia with 18 seconds remaining in the game but it was too little, too late.
Edmonton Oilers defenceman Martin Marincin played for over 15 minutes (15:38) and finished -1.
UNITED STATES 3 vs. RUSSIA 2 - SHOOTOUT
It was one for the ages as the much anticipated preliminary round matchup between the United States and Russia ends in a dramatic eight-round shootout, courtesy of T.J. Oshie's fourth shootout goal.
Pavel Datsyuk opened up scoring at 9:15 of the second period. He was assisted by Andrei Markov and Alexander Radulov.
The second youngest player on the Team USA roster and youngest on the ice today, Cam Fowler scored on the power play to tie the game at 16:34 of the middle frame.
Joe Pavelski gave USA the go-ahead goal at 9:27 of the third period.
Then, Datsyuk scored his second of the game and this one was the equalizer, at 12:44 of the final frame of regulation.
Russia could have skated away with the win in regulation, but a goal was nullified due to the net being off.
After a scoreless overtime period, the the game would be decided in skills competition.
Jonathan Quick and Sergei Bobrovski traded saves to start the shootout before Ilya Kovalchuck scored.
The Oshie show began on USA's third shot when he scored on Bobrovski. The St. Louis Blues player would then score on three of his next four shots and carry the Americans to victory.
The game-winner game on a quick wrister five-hole on the Russian goalie.
Edmonton Oilers defenceman Anton Belov played 13:08 and had two shots on goal. Belov saw 1:35 of overtime as well.
SWITZERLAND 1 vs. CZECH REPUBLIC 0
Jonas Hiller made 26 saves, in his second shutout of the tournament, resulting in Switzerland's 1-0 win over the Czech Republic, spoiling Jaromir Jagr's 42nd birthday.
Switzerland scored the first and only goal of the game with just under six minutes remaining in the first period. Denis Hollenstein gave the puck to Simon Bodemann at the left faceoff circle and he beat Ondrej Pavelec, high on the glove side.
That would be the end of the scoring as Hiller put in a calm, cool and collected performance in net and backstopped the Swiss to the win.
Edmonton Oilers and Czech forward Ales Hemsky played just nine minutes and finished -1.
-- Chris Wescott, edmontonoilers.com


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Charming move-in ready colonial wit 3 bedrooms and 1 full bath. Beautiful crown moldings and recessed lighting throughout. Updated eat-in kitchen with pantry. Nice size yard. Open porch in front. Home is close to the beach. This home is being sold AS-IS. This is a short sale property.
Listing Courtesy of RE/MAX 1st ADVANTAGE


text:
Author:John Gardner Wilkinson
From Wikisource
←Author Index: Wi | John Gardner Wilkinson (1797–1875) |
English traveller, writer and pioneer Egyptologist of the 19th century |
- Materia Hieroglyphica, 1828
- The Topography of Thebes and General View of Egypt, 1835
- Manners and Customs of the Ancient Egyptians, including their private life, government, laws, arts, manufactures, religion, agriculture, and early history, derived from a comparison of the paintings, sculptures, and monuments still existing, with the accounts of ancient authors, (6 volumes, 1837-41).
- A translation of History by Herodotus, with Henry Rawlinson and George Rawlinson, 1858-1860
Works about Wilkinson[edit]
- "Wilkinson, Sir John Gardner," in A Short Biographical Dictionary of English Literature by John William Cousin, London: J. M. Dent & Sons, 1910.
- "Wilkinson, John Gardner," in Dictionary of National Biography, London: Smith, Elder, & Co., (1885–1900) in 63 vols.
- "Wilkinson, Sir John Gardner", in Encyclopædia Britannica, (11th ed.), 1911
- "Wilkinson, John Gardner," in Alumni Oxonienses: the Members of the University of Oxford, 1715-1886 by Foster, Joseph, Oxford: Parker and Co., 1888–1892.
Works by this author published before January 1, 1923 are in the public domain worldwide because the author died at least 100 years ago. Translations or editions published later may be copyrighted. Posthumous works may be copyrighted based on how long they have been published in certain countries and areas.


text:
Top Items:
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Microsoft Statement Regarding Carl Icahn Letter — REDMOND, Wash., July 7 /PRNewswire-FirstCall/ — Microsoft Corp. today issued the following statement: — In the past week we have had the opportunity to discuss with Carl Icahn the prospects for a possible agreement between Microsoft and Yahoo!.
Suzy Jagger / Times of London:
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Icahn, Ballmer pair up, talk Microhoo; Push to boot Yang and Yahoo's board — Updated: Activist investor Carl Icahn and Microsoft are now in cahoots to toss Yahoo CEO Jerry Yang and the company's board of directors. — Icahn says in a letter that he has been chatting up Microsoft CEO Steve Ballmer along …
Philip Elmer-DeWitt / Apple 2.0:
Apple-Rogers falling out: A story too good to be true? — Daniel Smith, a Canadian sales and marketing consultant with an eclectic blog called Smithereens, posted on Saturday what he called "a very plausible rumour" about the launch at of Apple's iPhone 3G on the Rogers Communications network.
Rene Ritchie / The iPhone Blog:
iPhone 3G in Canada: Apple Doing to Rogers What Rogers Did to Consumers?
iPhone 3G in Canada: Apple Doing to Rogers What Rogers Did to Consumers?
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Three Statistics That Lie — I love the line about lies; "there are lies, damned lies, and statistics". You can use numbers to tell any story you want. — In the realm of web statistics, there are three numbers that are great to use if you want to tell lies. They are: — RSS subscriber numbers
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Ed Bott / Ed Bott's Microsoft Report:
Why you'll have a long wait for Microsoft's next OS — The recent buzz over Microsoft's efforts to build a completely new OS from scratch has led to some wild speculation. The silliness reached its apex last weekend in the New York Times, where San Jose State University business professor …
Ed Bott's Windows Expertise
Mary Jo Foley / All about Microsoft:
Might Microsoft's Midori be 'Cairo' revisited?
Might Microsoft's Midori be 'Cairo' revisited?
Ed Bott's Windows Expertise
National T-mobile 3G launch on October 1st? — Once and a while we will ask our users to take an article with a grain of salt. We're going to up the ante here, and tell you to take this one with a whole damn bucket of salt. That said, we have some exciting T-mobile news to bring you don't we?
Drew Cullen / The Register:
O2 starts 3G iPhone stampede - and runs away — O2 today started taking pre-orders on its website for Apple's iPhone 3G - and stopped taking them again within minutes of opening the doors. — Customers were told by text message that new iPhones were available to existing customers who upgrade.
Michael Masnick / Techdirt:
Segway CTO Joins Apple As VP Of Product Design — Given the way that Apple tries to push the boundaries of product design in so many ways, it takes a unique talent to run product design at the company. Both Jonathan Ive and Steve Jobs get much of the credit for the designs of products like the iPod, iMac and iPhone.
Tim O'Reilly / O'Reilly Radar:
Segway CTO Leaves for Apple as Product Design VP
Segway CTO Leaves for Apple as Product Design VP
Apple 2.0, Guardian Unlimited, Inquirer, Gearlog, Engadget, Technovia, 9 to 5 Mac and VentureBeat
Matt Marshall / VentureBeat:
Mobile ad company Admob is about to mint money — Advertising on mobile phones is a trying market. Americans have been slow to surf the mobile web, in large part because dominant carriers have made browsing the web so painful. — But one young company, Admob, is showing impressive results despite …
Carolyn Y. Johnson / Boston Globe:
Hurry up, the customer has a complaint — As blogs expand the reach of a single voice, firms monitor the Internet looking for the dissatisfied — A complaint about Southwest Airlines made by Travis Johnson on the website Twitter drew a quick, public response from the airline. (JB Reed/Bloomberg News/File)
Steve O'Hear / last100:
Hope for Flash on iPhone? New Mac version runs 3 x faster — It's something Mac users have lived with for years: the version of Adobe's Flash Player for OSX runs much less efficiently than its Windows counterpart. Perhaps then, we shouldn't have been all that surprised …
Darren Waters / BBC NEWS:
Google's Street View response — Last week I published a letter Privacy International had written to Google, questioning certain aspects of Street View. — You can read the accompanying news story here. — Well, now Google has written back to Simon Davies, and in the interests of balance you can read their letter below.


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Rangers 2, Islanders 0
by Dyan LeBourdais / New York Islanders
The Islanders dropped a 2-0 decision to their cross-town rivals at Madison Square Garden on Friday night allowing the New York Rangers to sweep the home-and-home series. Defenseman Marc Staal scored the game-winning goal on the power play just 4:33 into the second period after Islanders agitator Jon Sim took his second penalty for goaltender interference at 2:42.
"It was a tough loss," said Islanders center Frans Nielsen. "We just have to win. We had a couple chances, but we need to create more. (Henrik Lundqvist) probably saw most of the shots there so we made the game too easy for him."
Islanders interim head coach Jack Capuano blamed Thursday night's loss on giving the puck away, but the same couldn't be said for the fall on Friday night as the Islanders turned the puck over five times opposed to 25 the night before. Instead, the Islanders downfall was due to a lack of shots on goal and two failed attempts on the power play, sending the Islanders to 10 straight games (0-for-32) without a power play goal.
Henrik Lundqvist #30 and Artem Anisimov #42 of the New York Rangers protect the net in the third period against Michael Grabner #40 of the New York Islanders on December 3, 2010 at Madison Square Garden in New York City. (Photo by Scott Levy/NHLI via Getty Images) |
After coaching his seventh game, falling 1-4-2 since he was named to his new position, Capuano is unhappy with the Islanders production and said as a team, he isn't (and the team shouldn't be) satisfied with 17 shots.
"We played a good game today," Capuano said. "We played a smart road game. We did a lot of good things. We moved the puck. We kept a good team to a limited amount of chances tonight, but from our end it's frustrating that we had some opportunities on some rushes and we tried the extra move or the extra cross-ice pass and it didn't result in any opportunity for us. We just need to get pucks on net. If we get a puck on net, there's a rebound in there for the guys going to the paint."
The Islanders didn't record their first shot on goal until 14:58 of the first period. Islanders center John Tavares, who recorded four shots on goal (tying Matt Moulson for the team lead), agreed with Capuano. "We just need to get more pucks to the net and get an ugly one if we have to," Tavares said.
Dwayne Roloson made 19 of 20 saves and admitted that he was caught off guard with Staal's shot that went high glove side.
Ryan Callahan #24 and Brandon Dubinsky #17 of the New York Rangers struggle to gain control of the puck against Radek Martinek #24 and Jack Hillen #38 of the New York Islanders in the second period on December 3, 2010 at Madison Square Garden in New York City. (Photo by Scott Levy/NHLI via Getty Images) |
With 54 seconds left on the clock, Capuano pulled Roloson from the net as the Islanders tried to tie the score and force overtime. Unfortunately, Brian Boyle backhanded the puck into the empty net solidifying Lundqvists fourth shutout this season with just 2.6 seconds left on the clock.
The game was scattered with a series of bizarre penalties. Although the most notable was the first of the game when Jesse Joensuu took a total of 17 minutes for dropping the gloves with Ryan Callahan, who only took 7 minutes after he left his feet and elbowed Nielsen, which sent the Islanders centerman flying into the boards.
Unfortunately for Joensuu, he was given an instigator for starting the fight, but an additional penalty for unsportsmanlike conduct after initiating a fight while wearing a visor, giving the Rangers their first power play opportunity.


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Sledding's Traveler Profile
About Sledding
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Recent Entries by Sledding
Day 6: Drumheller to Calgary - Jul 5, 2012
On Day 6 of the roadtrip, I travelled to Calgary after a stop at the Royal Tyrrell Museum. Drumheller: Being in Dinosaur Provincial Park, you will have no doubt as to why the Park is a UNESCO W...
Day 5: Pincher Creek to Drumheller - Jul 4, 2012
On Day 5 of the roadtrip, I travelled from Pincher Creek to Drumheller, Alberta. Pincher Creek to Ft MacLeod Up early and straight to Fort MacLeod to another National Historic Site of Canada. T...
Day 4: Cranbrook to Pincher Creek - Jul 3, 2012
On Day 4 of the roadtrip, the British Columbia portion came to an end. Welcome Alberta! Cranbrook to Fernie I got up early for the 1hr 10m drive to Fernie to have breakfast. As it was going to ...


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When Picasso and Matisse were inventing modern art, three names were on their lips: Cézanne, Van Gogh and Gauguin. Cézanne supplied modernism's pictorial structure, Van Gogh its expressive colour, and Gauguin – well, what did Gauguin supply?
Tate Modern's new exhibition calls Gauguin "maker of myth". What he was after was visionary content, something psychically deeper than impressionism's flickering sensations. He was not the first to look for it in versions of the exotic – French artists from Delacroix in Algiers to Rousseau at the Jardin des Plantes preceded him. But he was exceptional in seeking in the South Seas to reinvent his way of life so that man and art became fused: a living legend – or a canny publicity job.
"Civilisation is falling from me little by little," Gauguin wrote from Tahiti. In Tate's first room, a parade of self-portraits charts his studied evolution as romantic savage. As a bohemian in a black fez, he is a conventional impressionist. In decorative Breton waistcoat he is wilder, playing up his dark complexion, lazy hooded eyes, hooked nose. In a wood carving "a monster who looks like me is taking the hand of a naked woman". By 1893-1894, in "Portrait of the Artist with Idol" and "Self-portrait with Manao Tupapau", Gauguin is a demonic seducer: sultry, world-weary but careful to include, within these canvases brought home from Tahiti, images of his latest barbaric, sensual sculptures and paintings.
"Manao Tupapau" is among the most provocative. Opening with it, Tate nails Gauguin's real significance: not as a formal innovator but, in a Europe sick of its cultural limitations, as the force unleashing the primitivism that made modern art possible. Subtitled "The Spirit of the Dead Watching", "Manao Tupapau" portrays Gauguin's 14-year-old Tahitian lover Teha'amana stretched naked against a lush purple background. Manet's transgressive odalisque "Olympia" is the model – Gauguin took a copy to Tahiti as a talisman. But whereas Olympia stares back aggressively at us, a feminist heroine, Teha'-amana is the opposite: depicted face down, buttocks exposed, her vulnerability enhanced by a ghostly black figure – "spirit of the dead" – she is a haunted victim.
Tate showcases, too, an important variation on this picture, "Nevermore O Tahiti", a beautiful harmony of dark skin on yellow drapery, with a rich panel behind the somnolent, passive girl. "With a simple nude I intended to suggest a certain savage luxuriousness of a bygone age," Gauguin boasted. "Neither silk nor velvet ... creates this luxury, but rather the paint surfaces enriched by the artist's hand. Solely the imagination of a man has enriched this interior with his fantasy."
So Gauguin was proudly a dreamer; indeed, frieze-like compositions such as "Tahitian Pastoral" here recall the willowy reveries of the Pre-Raphaelites. Yet his 1906 memorial show with Tahitian nudes was pivotal: within a year it inspired Picasso's "Les Demoiselles". Gauguin thus became a hinge on which the 19th century swung into the 20th. It is the complexities and contradictions of his position as proto-modernist that Tate commandingly surveys.
Born in 1848, Gauguin came late to painting, after a career as a stockbroker. Tate smashes superbly the fiction that he trod an easy path; an exquisite series of zincographs on canary yellow paper featuring landscape and genre scenes such as "Human Misery", luminous "Noa Noa" woodcuts and delicate watercolours show the precision, attention to detail, care for materials and long apprenticeship that Gauguin pursued through poverty, isolation and the collapse of his marriage.
Early forays as an Impressionist in the 1880s – "Interior, Rue Carcel", with its lonely empty chair; "Vase of Peonies", unbalanced by the inclusion of a cropped Degas reproduction – are dark, awkward, overworked. But enigmatic portraits of his children, such as his daughter Aline guarded by a strange doll in "The Little Dreamer" and his son slumped alongside a glowing wooden vessel, mysterious counterpart to the child's head, in "Clovis Asleep", already show Gauguin's obsession: not Impressionist surfaces but the inner life – making visible the invisible.
Brittany's wide fields, cliffs and peasants, romanticised as "medieval", provided the motifs for the flat patterns of colour and ornamental lines with which Gauguin left Impressionism behind around 1888. "I find the wild and the primitive here. When my clogs resonate on this granite ground I hear the muffled and powerful thud that I'm looking for in painting," he wrote. "Vision of the Sermon (Jacob Wrestling with the Angel)", depicting black-clad Breton women praying, wearing yellow-white coifs like giant helmets, was a breakthrough. "I have just painted a religious picture, very badly done but it interested me," Gauguin told Van Gogh. "I have achieved in the figures a great simplicity, rustic and superstitious."
The stylised "Breton Calvary (The Green Christ)", and the crucifixion surrounded by Breton women "The Yellow Christ" – Jesus's features resemble the artist's – were painted after Gauguin's sojourn chez Van Gogh, and influenced by his simplifications of form and brighter palette. Gauguin for his part urged Van Gogh to paint from his imagination. For all their disputes, both were religious artists, answering 19th-century materialism with symbolic statements about human destiny and emotion.
For Van Gogh, fidelity to what he saw and felt was the moral anchor of his work. Gauguin, cherishing the romantic ideal of the Noble Savage, was by contrast concerned with dreams and fables demonstrating in paint "what a stupid existence is European life". By the time he arrived in 1891, Tahiti was wrecked by French bureaucracy, missionaries and drink. Gauguin painted his idyll anyway, because "these nymphs, I want to perpetuate them, with their golden skins, their searching animal odour, their tropical savours". And so he did, in ravishing hues of mango, peach, cherry, pink. A harem of half-naked women disport themselves in "Nave Nave Mahana (Delightful Days)". Girls offer tropical fruit and flowers in "Eu Haere Ia Oe (Where Are You Going?)". A pair of reclining melancholy black nudes in "Aha Oe Feii" was sent home to European viewers with the challenging subtitle "What! Are You Jealous?"
Gauguin, like Van Gogh, risked his life for his art; he died prematurely in the Marquesas Islands in 1903. But unlike Van Gogh, he was not a painter of "terrible lucidity" but of fantasies. Especially when contrasted with the Royal Academy's recent Van Gogh show, this fascinating exhibition makes clear that Gauguin belongs with the Symbolists of the fin de siècle. He mythologised the primitive with histrionic brilliance, but also with a sentimentality and nostalgia that exposes the limits of his truth-telling – and, in the end, of his greatness.
'Gauguin: Maker of Myth', Tate Modern, London to January 16, www.tate.org.uk; National Gallery of Art, Washington, February 27-June 5 2011. Sponsored by Bank of America Merrill Lynch


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I bet, from the commonality of the task I was facing, that there must be tons of others in my shoes. But amazingly, I did not find many good articles out there discussing a solution. Let me put it this way - there are a lot of articles discussing what I needed, but most of them discuss the problem, not the solution. So, armed with bits and pieces of information from everywhere, and my own 2 cents, I managed to find out how exactly to do the following: set up the IIS on your own machine to do HTTPS, and then create a client certificate for mere testing purposes if your client program needs to send one with its request. All this not using Win 2003 or Certificate Authority or Certificate Server. I was using XP Professional and IIS 5.0 - but this should work with IIS 6.0 as well.
This is a technique article, it involves steps, some of which I cannot explain like an expert. I do not know Perl, and I am definitely not an IIS Administrator. All I am is part of a team that wrote a C# client program which must access a 3rd party web service. This web service is protected like a fortress - it is an HTTPS link, and it requires its clients to use a client certificate. It also has HTTP Basic Authentication mechanism. Having written the client program and tested it functionally, my team had to test it "environmentally". Rather than involving the 3rd party developers to let us in for testing, we quickly wrote a dummy web service (again in C#) that follows the same WSDL as theirs. Having done that, our next goals were to:
In this article, I will describe how the 1st two bullets above can be achieved. The remaining two are actually easy - you will find lots of articles on how to do that. If you still cannot find, just drop me a comment, I will share.
First of all, a brief explanation of what a "server certificate" is. When you install IIS and host a web service, you are the server. Anybody who calls that web service (like a client program or Internet Explorer browser window) is the client. If you install a server certificate on your server (IIS), clients can call your web service with a HTTPS in the URL. If they do, and if the client is the browser, it may receive a warning dialog box. But if the client is a program, you could write the code in such a way that the warning dialog box is programmatically responded with a "YES". In this article, I will assume that you know to write all that code - this article is only about setting up - things you do after writing and compiling the code, so that you could test it. However, if you still want to know the exact coding technique, please feel free to drop me a comment.
What does a server certificate achieve? Simple: It allows or enables clients to call with "HTTPS" in the URL. What that does is that it kicks in the HTTPS protocol instead of HTTP, and therefore, encrypts the data before sending it to the server. And vice versa. Remember that depending on how you (I mean the server owner) configure your IIS, the client can either:
We will see that soon at a later point.
Why do you need to run a Perl script? Because IIS does not allow you to create a server certificate directly. But it does allow you to create a "request for a certificate". In the real world, you would typically create such a request, and then submit it to external companies to issue you a certificate based on that request. But what we are going to do is we will use OPENSSL's open source freeware to create a server certificate from that request (instead of contacting an external company). This open source is a Perl script (as you will soon see). So you need something that runs PERL. That's why.
Change it to:
$SSLEAY_CONFIG="-config openssl.cnf";
Save and close the file.
perl CA.pl -newca perl CA.pl -signreq
You cannot easily create a client certificate without software like Microsoft Certificate Server. But having said that, I did find a workaround for my specific need. So may be this work around may help you! That is why I am listing it here.
The first step is to configure your web service to require a client certificate. In the IIS window, right click on the virtual directory corresponding to your specific web service, click Properties. Directory Security tab. Edit... button. Select the "Require Client Certificates" radio, OK out. Now your web service is configured to require a client certificate. Which means any client calling it MUST send a client certificate with the request.
Go ahead and try to call your web service using the browser, see what happens.
But where would I get a client certificate from? The client program that we needed to test accepted a CER file path through configuration entries and added a X509 certificate object created from that CER file to the request's Certificates collection. In production, this 3rd party would provide us with a correct CER file. The deployment team will simply keep the CER file wherever I tell them to, and update the CONFIG file with its path. But how will I know that the code will work? I need to test it right now, right here!
Of course, I could tell that the code was working if we left the CER File config entry blank. Which means it would not find any CER file to bundle with the request, and hence send the request without any CER file. In that case, and having configured the dummy web service to require a client certificate, we received SOAP errors (protocol error to be exact). That was expected.
Then this idea struck me. I myself browse the internet like an addict. Surely there would be some client certificates installed on my machine (that the browser uses to send to some web site that needs them). Why not try to export a CER file from any one of them? With Internet Explorer, here is how you do that: Open Internet Explorer, Tools --> Internet Options, Content tab, Certificates button, and the resulting dialog has many tabs. Starting from the tab "Personal" in the very left to the tab "Untrusted Publishers" to the very right - there is a delightfully large number of client certificates installed on my machine. I selected any one of them. As soon as you select a certficate, the Export... button becomes enabled. Click it, click Next, select "DER Encoded Binary X.509 (.CER)", click Next, give a full path and name (that ends in .CER), and export the certficate. Well, here was my CER file.
But the fact remained that I was using just any random CER file. I was not using the one and only one that my web service needed. But I will leave complementing my explanation to my audience (to make it complete) - why it worked. I am keen to know the reason, too. So please leave a comment if you have a more correct explanation than me of the following fact: I used that CER file in my client program, and it worked fine! It called my dummy web service without any hiccups. The protocol error was no more coming, and that proves that the client code is capable of bundling a client certificate and sending it to its target web service just fine!
I have not configured my web service to do anything meaningful (like validation) with the client certificate. If I had done so, using just any random client certificate would not have worked. But as far as my testing was concerned, I had just proved that the code works, and that was my goal. After all, in real life, my client code will call a 3rd party web service, that would provide their own CER file. So I did not need to know what they would do with that CER file once my client program bundled and sent it along with the SOAP request!
Of course if you are reading this article as the web service author, and want to use a client certificate being sent to you by a caller, then my small experiment does not help you directly. Anyway, if you find that out, and want to share, so that the cyberspace is a little more enriched, please leave a message for everybody.
This was largely an article on how I had reacted to a particular problem. And it seemed to be a problem that many others would very likely face. That prompted me to write this up. Please pardon lack of in depth explanation in certain areas.
Also, this article refers to small bits and pieces of code which I have not elaborated. Please let me know if you need to get a hold of them.
This article, along with any associated source code and files, is licensed under The Code Project Open License (CPOL)
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Use Ctrl+Left/Right to switch messages, Ctrl+Up/Down to switch threads, Ctrl+Shift+Left/Right to switch pages.


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Saturday Night Live (SNL) Covers Penn State Scandal With Devil Skit
Only Saturday Night Live (SNL) could cover a true life horror story with a skit. Not one to shy away from the latest news, SNL took on the Penn State Nightmare in a skit with the devil, played by Jason Sudeikis.
The devil was informed by "Weekend Update" host Seth Meyers of sex charges against a former defensive coordinator and allegations that university officials failed to report the abuse.
Even the devil was disturbed by the news. Addressing Penn State students who protested football coach Joe Paterno's firing, the devil spoke directly into the camera, asking, "Do you know how bad that made you look?" He also told them you are on the internet – this will be with you forever.
Disgusted by the scandal, the devil said, "Evil isn't what it used to be" and quit. What's next for the devil? He's returning to his old job as a customer service agent for Time Warner.
Check out the video after the jump and let us know what you think!!
We have all the SNL videos from last night's episode with Emma Stone here!
Weekend Update: The Devil on Penn State


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Summary | Excerpt | Reviews | Readalikes | Genres & Themes | Author Bio
In Going Home, Thich Nhat Hanh (author of Living Buddha, Living Christ) celebrates the life-affirming roots of two disparate spiritual traditions.
In Going Home, Thich Nhat Hanh celebrates the life-affirming roots of two disparate spiritual traditions. As he says, "Redemption and resurrection are neither words nor objects of belief. They are our daily practice. We practice in such a way that Buddha is born every moment of our daily life, that Jesus Christ is born every moment of our daily life."
While Living Buddha, Living Christ further opened the door to dialogue between Christianity and Buddhism, Going Home takes us on a journey into the practice of a revitalized Christianity. In Living Buddha, Living Christ, Buddha and Jesus say hello to each other. In Going Home, they sit down together and have a lengthy conversation. They ask each other for advice. They talk about how they can be united. They demonstrate their theological convergence. They talk about each other's prayers, rituals, and forms of practice. This book is an exquisite guide to establishing deep roots in the traditions into which we are born, a moving reading experience for anyone interested in finding their spiritual home.
Dear friends, today is the twenty-eighth of December 1995, and we are in the Upper Hamlet.
Christmas and New Year's are opportunities for us to go home. In Asia, the Lunar New Year is considered a time for people to go back to their home, their roots. If you are Chinese or Vietnamese, you go back to your family home that day. This is an opportunity for people to see each other again after some time of being apart from each other. During the time they are together, they practice connecting with each other and with their ancestors. To practice going home, to practice getting in touch with our ancestors, is what everyone wants to do on New Year's Day.
Our True Home
When you practice the bell of mindfulness, you breathe in, and you listen deeply to the sound of the bell, and you say, "Listen, listen." Then you breathe out and you say, "This wonderful sound brings me back to my true home. Our true home is something we all want to go back to. Some of us feel we don't ...
If you liked Going Home, try these:
Deepak Chopra's writing at its very best, an internationally celebrated blend of philosophy and science applied to the greatest subject of all.
The Nobel Peace Prize winner and man of great inner peace brings to a general audience the key to a happy life.
To make a library it takes two volumes and a fire. Two volumes and a fire, and interest. The interest alone will do...
Click Here to find out who said this, as well as discovering other famous literary quotes!
Visitors can view some of BookBrowse for free. Full access is for members only.
Your guide toexceptional books
BookBrowse seeks out and recommends books that we believe to be best in class. Books that will whisk you to faraway places and times, that will expand your mind and challenge you -- the kinds of books you just can't wait to tell your friends about.


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I didnt get any flowers..but Im Okay
I didnt get any chocolates..and Im Okay
Why is it im not ranting?
Because i wasnt able to check Facebook...
and see what my friends' got from their husbands. hahaha
Kidding aside, all these of valentines gift pictures - i think a lot of men have a headache now
kasi nageemote ang mga partners nila dahil naiinggit sa binigay. hahah
Pasalamat ka Glenn hindi ako isa sa kanila :D
Mwah! Happy valentines my dear!


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Movie SummaryBefore the Rains
Web Site: http://beforetherains.net/ Description: Set in 1930s southern India against the backdrop of a growing nationalist movement, "Before the Rains" is the English language debut of acclaimed Indian director Santosh Sivan. An idealistic young Indian man finds himself torn between his ambitions for the future and his loyalty to the past when people in his village learn of an affair between his British boss and a village woman. Movie summaries and listings powered by Cinema-Source
Related Content on Movies from Infoplease:


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- Labels
- Letterhead
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- Postcards (10pt)
- Postcards
- Pocket Folders
- Plastics
- Mini Post Cards
- Magnets - 25pt + Gloss Lamination 4/0
- Brochures
- Flyers
- Envelopes
- Door Hangers
- Clings
- CD cover
- Folded Business Cards
- Matte Laminated Business Cards - 18.5pt Laminated 2 Sides
- Greeting Cards
- Business Cards
Welcome To Mevo
Thank you for choosing mevo, where we make it quick and easy to fulfill your marketing needs. We take pride in everything we do and perform all of our tasks to the highest standards. Your materials are just a few clicks away. Our process is so simple and we ship directly to your door. If you are not comfortable using our online store we have agents ready to serve you personally.


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Full profile →'">
The author is a Forbes contributor. The opinions expressed are those of the writer.
Continued from page 1
Also from Barclays Capital, the iPath U.S. Treasury Steepener ETN (STPP) tracks the returns of the 2Y/10Y yield curve index. The index is designed to replicate a long position in 2-year Treasury futures and a short position in 10-year Treasury futures. Since their launch in August 2010, most of the attention has been garnered by the opposite product -- the Flattener (FLAT).
Expect that to change.
Targeting TIPS and Break-Even Inflation
Various flavors of ETPs allow investors to target both direct exposure to Treasury Inflation-Protected Securities (TIPS) as well as the spread between yields on nominal treasuries (or implied by futures) and similarly dated TIPS, known as the breakeven rate of inflation.
The recently launched PowerShares DB U.S. Inflation ETN (INFL) effectively goes long TIPS and short nominal bonds to provide a way to play positive changes in inflation expectations. Of course, deflationists can also take the other side (DEFL). ProShares introduced long and short 30-year TIPS/TSY Spread ETFs at the end of January (RINF/FINF) but trading has been thin to non-existent.


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Invaluable cannot guarantee the accuracy of translations through Google Translate and disclaims any responsibility for inaccurate translations.
Lot 168: CHINESE PINK AND WHITE PORCELAIN PLAQUE
Important Autumn Antique Auction - DAY ONE
by Converse Auctions
04 November 2016
Online, PA, USA
Live Auction
Chinese Pink And White Porcelain Plaque :
A porcelain plaque with mountains and rivers painted in dark pink. Fisherman, houses, and birds decorate the landscape. Calligraphy and artist's seal on the top. Displayed in a wooden frame with brass handles for hanging.
We are unable to ship this item. Please contact a third party shipper for a quote. Please be sure and include your shipping address, a description of the lot, including any dimensions, the speed at which you will need it shipped and the amount you would like to insure it for. You may also hire your own third party shipper, they must be willing to pick the item up from us. Please contact us for a list of recommended shippers.
Condition Report:
The absence of a condition statement does not imply that the lot is in perfect condition or completely free from wear and tear, imperfections or the effects of aging. Condition requests can be obtained via email or by telephone. Any condition statement given, as a courtesy to a client, is only an opinion and should not be treated as a statement of fact. Converse Auctions shall have no responsibility for any error or omission.
High resolution images from this auction can be seen by visiting: https://www.dropbox.com/sh/458fmgguobwuxvd/AACMD1V8nDPFeX_8z5VLT-SZa?dl=0


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Just another Perl shrine | |
PerlMonks |
Re: Re: Style geekcodeby knobunc (Pilgrim) |
on Mar 25, 2002 at 15:21 UTC ( #154115=note: print w/replies, xml ) | Need Help?? |
There is a perltidy user, so the link above does not work... try perltidy.sourceforge.net instead. There is a node that explains why there is a perltidy user. -ben
In Section


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(442 quotes found)
"The tongue like a sharp knife... Kills without drawing blood."
"Then suddenly out of the gloom came a sharp hiss. 'What has it got in its pocketses?'"
J.R.R. Tolkien
"The pen is mightier than the sword if the sword is very short, and the pen is very sharp"
Terry Pratchett
"Better than a poke in the eye with a sharp stick"
"...occasionally I wished I could walk through a picture window and have the sharp, broken shards slash me to ribbons so I would finally look like I felt."
Elizabeth Wurtzel
"Swollen in head, weak in legs, sharp in tongue but empty in belly."
Mao Tse-Tung
"It's going to be the year of the sharp elbow and the quick tongue."
George W. Bush
"A sharp tongue is the only edge tool that grows keener with constant use."
Washington Irving
"The sharp thorn often produces delicate roses."
"I have desired to go / Where springs not fail, / To fields where flies no sharp and sided hail / And a few lilies blow,"
Gerard Manley Hopkins


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Nicole Hammond had been like a mother to her much younger siblings, so becoming a foster parent while she worked for the Clark County Department of Family Services made sense. One day, an adorable 3-year-old boy came into the agency. All of her co-workers insisted she see how cute he was.
"They dragged me from my desk, and the moment I saw him, his eyes looked at me, and my eyes looked at him, and I instantly knew that was my son," she said.
She and her husband, Brian, adopted the boy, Taylor. After Taylor, they adopted four other children and are in the process of adopting more. Nicole, 31, joked that she's spent the past seven years dealing with diapers every day.
Some of the children are half-siblings, and all have special needs.
"However they started is not where they're going to finish," Nicole said. "We're fighting addiction; we're fighting mental health issues, physical issues from marinating in alcohol and drugs while in gestation. That's what it was — meth, crack and alcohol — so, we're dealing with a lot. … I feel like this was something we were called to do."
The Hammonds have a home accounting business, which means at least one of them is there with the home-schooled children at all times.
Nicole's friends joke that she decided to have an instant family of toddlers because she was then in her 20s and "young enough to chase after them."
But there were more challenges to come.
Around Christmas 2012, the usually hyperactive Taylor was a little under the weather. By January, he was acting sluggish. In February, he grabbed his chest and cried out in pain. Nicole rushed him to the hospital, where he was admitted in critical condition. She stayed by his side in intensive care as tests were run. The verdict: a rare and aggressive form of blood cancer called T-cell acute lymphoblastic leukemia.
"It was like being hit by a Mack truck," she said of getting the news. "Then I went through this whole guilt trip, thinking … 'I should have caught it earlier' and all that."
She and Brian took turns being at the hospital on 24-hour watch, what they called Team Hammond.
The only thing that could possibly save the then-6-year-old was a bone marrow transplant. With it, Taylor had a 60 percent chance of survival. But the chances of finding someone to match him, the family was told, was 1 in 17 million.
Now, Taylor is in and out of the hospital, getting treatment and hoping for a match. His doctor, Jonathan Bernstein, a pediatric hematologist-oncologist at the Children's Medical Center at Summerlin Hospital, 657 N. Town Center Drive, said patients are most likely to find a matching donor from their own ethnic background, but there is a severe shortage of minority donors.
Taylor is part black and part Asian. A woman was identified who matched all his markers, but she changed her mind about donating. So Taylor, now 7, waits.
All she can do, Nicole said, is live day to day and pray. The latter may sound cliche, but she said it has helped before. She credits her faith with putting her in the path of others who are able to help.
One day, she was leaving the grocery store with a few essentials when another shopper admired the children and handed her $60 to buy more food for them. Another time, a stranger knocked on their front door and handed them $100. Last year, when the couple didn't know how they'd pay that month's rent, a man learned of Taylor's situation and deposited $20,000 in an account for them. It enabled them to catch up on all their bills and keep their vehicle.
"There are times when things are tight — like, every month — but when I look over our journey, I can honestly say we've never gone without," Nicole said. "We're spiritual. I know God will provide."
Last year, the family moved from its longtime northwest home to Summerlin to be closer to the Children's Medical Center. Taylor receives chemotherapy while he waits for the bone marrow match that could save his life.
Dr. Andrew Cash of the Desert Institute of Spine Care said he always knew he'd grow up to be a doctor.
His mom, Barbara, had him when she was 19. A single mother, she relied on her parents to help raise him while she earned a nursing degree. She is still a nurse in Tennessee, and Cash credits her influence for his career choice.
"I remember her studying from these funky-looking psychedelic books from the '70s," he said. "… And when she went to get her degree, I went to graduation with her. I wanted to wear her graduation hat."
His mother would occasionally take him with her to the hospital, where he received lots of attention.
"It was fun," he said. "… It gave me an idea of how people were functioning in the hospital, working as a team."
Did his mother instill in him any particular piece of advice?
"You mean, besides, 'Be nice to nurses?' " he joked. "No, really, I think it would be: Have compassion for your patients."
Camille Duskin, president of the Gateway Arts Foundation, wrote View about her mother, Hattie McGuire. McGuire was a businesswoman at a time when most women didn't work outside the home.
"When it comes to great mothers, I feel mine is at the top of the list," Duskin wrote. "I, of course, have a very unobjective perspective. Although my parents were divorced when I was very young (unbelievable, but 24 years later, they remarried each other right here in Las Vegas. I was their witness), my mother always made me feel that I could accomplish anything. She was a great example of this thought as she became a very successful woman in business. She instilled within me the value of the arts — I studied ballet with the finest teachers in Hollywood and also piano at the Los Angeles Conservatory of Music.
"… We always shared the appreciation of artists and all art forms: attending concerts, ballets, plays, lectures and galleries. In her 80s, we continued to enjoy these activities, even sharing her final Mother's Day in celebration at the House of Blues Gospel Brunch, where she was honored as the oldest mother (and most beautiful, I must add)."
Duskin said the Gateway Arts Foundation's Hattie's House venue serves a tribute to her mother.
"Here, our Gateway Arts Foundation provides a beautiful venue for private concerts and recitals," she wrote. "This has become a loved and treasured home, encouraging the arts in Las Vegas — always under the watchful eyes of a portrait of my dear mother."
Shaun Bruce wrote that her mother, Michele Bruce, has always put her children's needs before her own.
"Growing up in Southern California, we were very lucky to have grown up in a beautiful neighborhood filled with kids," she wrote. "There were 40-plus kids just in our small cul-de-sac. My mom made our home a home for all the kids. Our house and pool became the hangout for everyone. She acted as the neighborhood lifeguard, full-time short-order cook, driver and camp counselor for all the kids growing up on Verona Lane.
"… As I got older, I relied on my mom to provide me guidance. … She became my guidance counselor of life without me even knowing it. When I needed her most, during those pivotal years of high school and college, she gave me the tools of her wisdom through her advice but the space for me to pick my own path. She was always been there for me when I stumbled, not to judge but to help me find my balance and send me back out into the world again to give it another try.
"Now that I am a mother, I can better understand the time, love, patience, sacrifices and tribulations that being a mom entails. As I find myself struggling to find my 'mommy balance,' I not only have my mom's examples as a foundation to rely upon, but I have her to lean on each and every day. She is my mom and now my best friend. I am truly blessed to have such a wonderful person in my life."


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Steve Perry in talks for Journey comeback
Rock supergroup Journey are edging closer to a reunion with legendary frontman Steve Perry. The Don't Stop Believin' singer has revealed he and former bandmate Neal Schon are in talks to reunite the classic line-up.
He tells Classic Rock magazine, "We're trying. It's tough. I'm doing my best in that area, and I can only do so much."
The news comes less than a year after Perry suffered a cancer scare, and he admits the health emergency made him take stock of his life and career.
He adds, "The older I get, the more I do realise how important what we had all together and how it worked. The older I get… the more I realise we brought that out of each other. I brought things out of them, and they certainly brought a lot of my vocal stuff out of me."
Schon sparked reports that a Perry reunion was in the works last year (13) when he reached out to the singer on Facebook, writing, "We had amazing chemistry together. I love him with all the love and admiration you could even have. Steve, let's talk soon."
Perry was Journey's frontman from 1977 to 1983. He reunited with his bandmates twice in the 1990s but was replaced after injuring his hip in 1997. He returned to join the band at its 2005 Rock & Roll Hall of Fame induction.
His successors have included Steve Augeri, Jeff Scott Soto and current singer Arnel Pineda, who was hired after Schon spotted him on YouTube.com performing with a Journey tribute band in his native Philippines.
It isn't clear when Perry plans to rejoin the group, but Journey have North American dates with Steve Miller Band and Tower of Power booked for May and June (14).


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EAST LANSING, Mich. -- T.J. Duckett had a 230-yard day against No. 6 Michigan: The final 2 were all that mattered.
Jeff Smoker, scrambling and off-balance, lobbed a 2-yard touchdown pass to Duckett on the last play of the game as Michigan State beat Michigan 26-24 on Saturday, likely ending the Wolverines chances of playing in the Rose Bowl for the national championship.
Duckett, who ran for 211 yards and added 19 receiving yards, found an opening in a crowded end zone, just beyond a couple leaping Wolverines. And Smoker spotted him in the nick of time.
''I was jumping up and down in the end zone, waving my arms,'' Duckett said. ''It's a big win for our program.''
After the catch, Duckett was swarmed in the end zone by his celebrating teammates in front of a cheering student section.
There was no extra point attempt, and officials did not immediately explain why.
There were seven lead changes between the Spartans (5-2, 3-2 Big Ten) and Wolverines (6-2, 4-1) and neither team led by more than seven points.
Michigan State, with one time out left, started the winning drive at Michigan's 43 with 2:09 left.
On a fourth-and-16 from the 50, an incomplete pass turned into a first down for Michigan State when cornerback Jeremy LeSueur was called for a personal foul for making contact with receiver Charles Rogers' face mask.
Later, Michigan was flagged for having too many players on the field, which gave the Spartans a second-and-4 at the 12.
LeSueur made a touchdown-saving breakup on the next play and Smoker threw an 8-yard pass to Duckett on fourth-and-4. Smoker spiked the ball with 17 seconds left, scrambled for two yards to Michigan's 1 and spiked the ball again with a second left to set up the game-winning pass.
When Michigan coach Lloyd Carr was asked about the officials ruling that a second should remain on the clock, he wouldn't answer it directly.
''Our players deserve better,'' Carr said. ''I'm sure the Big Ten will do the right thing, but that won't change the outcome.''
Marquise Walker caught nine passes for 150 yards and two touchdowns for Michigan, with all but 44 yards coming in second quarter. John Navarre was 14-of-27 for 195 yards and three touchdowns. He had two interceptions -- on consecutive possessions in the third and fourth quarters.
Smoker was 15-of-35 for 183 yards with two touchdowns and no interceptions. Rogers caught six passes for 86 yards and drew three pass interference penalties along with the personal foul on the game-winning drive.
''Those are as good as catches because they gave us great field position,'' Rogers said. ''I came to Michigan State to win games like this. I wanted to be a part of something new. They used to win these games, but things are going to change.''
Michigan set a school record with 12 sacks, led by Shantee Orr's five sacks, which tied a school record.
The Wolverines looked as if they might survive their visit to East Lansing. Holding a 20-17 lead with six minutes left, Smoker fumbled the snap and Grant Bowman recovered the ball at the Spartans' 38.
Calvin Bell ran 21 yards on a reverse and Navarre threw a 20-yard TD pass to backup quarterback Jermaine Gonzales on a third-and-13 with 4:44 left.
''We felt like we had it won, but it doesn't matter what the score is until there's zeroes on the clock,'' Michigan's Dave Petruziello said.
Michigan State was the first to score, thanks to a fake punt.
On a fourth-and-11 at Michigan's 31, punter Craig Jarrett threw a pass to Rogers, who drew his first of three pass interference penalties, all in the first half.
Smoker threw a TD pass to Rogers, inches over cornerback Marlin Jackson on a third-and-11 at the 17. Michigan's Hayden Epstein kicked a school-record 57-yard field goal on the ensuing possession to make it 7-3.
The Wolverines took a 10-7 lead on Walker's first of two touchdowns early in the second quarter on a third-and-5 at the 14.
On the next possession, Michigan State went ahead 14-10 on Duckett's 2-yard run. Rogers drew a pass interference penalty in the end zone on a third-and-4 from the 12, a play before the TD.
Michigan responded with an 80-yard drive capped by Walker's 32-yard touchdown reception, which gave the Wolverines their 17-14 halftime lead.
Published in the Athens Banner-Herald on Sunday, November 4, 2001.
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Grants from the Barst Fund will provide support for a one-year mentorship for young clinicians and researchers in the field of pediatric PAH. Grantees will be expected to engage with an experienced mentor who is able to provide oversight and training in pediatric PAH treatment, management and research. In addition to the mentor component, it is expected that grantees will complete a proof of concept research project. These novel projects combined with experienced mentor collaboration are expected to significantly advance the grantee's knowledge, and ultimately the field, of pediatric PAH.
As of 2016, PHA has supported six researchers through this fund and we hope to continue to further our understanding of pediatric PH by continuing to support such novel efforts in the field.
"Wnt signaling progenitor cells in late lung development, regeneration, and repair"
The Matthew and Michael Wojciechowski Pediatric PH Research & Mentoring Grant
"The Cause and Effect of Decreased Wall Shear Stress in Pediatric Pulmonary Arterial Hypertension"
Cordelia's Pediatric PH Research and Mentoring Grant
"Right ventricular-pulmonary vascular interactions following postnatal hyperoxia exposure"
The Joel Belt Pediatric PH Research and Mentoring Grant
"Right Ventricular Performance in Pediatric Pulmonary Hypertension and Congenital Heart Disease"
"Pulmonary Hypertension Biomarkers"
The Matthew and Michael Wojciechowski Pediatric PH Research and Mentoring Grant
December 1, 2013- November 30, 2014Johns Hopkins UniversityLearn more
"Role of Xanthine Oxidoreductase-Uric Acid Axis in Hypoxia Induced Pulmonary Hypertension"
December 1, 2013- November 30, 2014University of Colorado DenverLearn more


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This post confuses me. How was what he said ignorant and childish? Even if you disagree with him, his opinion is still a valid one that is completely understandable. It's not like he said "omgz sum 41 swim naked with gerbils cause dey are faggots" or something.
I think he has a valid point, too. While I don't know a whole lot about Sum 41, I can see exactly where he's coming from. They've regressed musicially, so that's a natural conclusion to make. Not that they ever made a huge jump in terms of experimenting or whatever, but still.


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animal rights: 1/25 of 26
next »
Crustacean Compassion campaigns for welfare rights for lobsters & crabs
Laura Briggs
6th March, 2017
If the thought of dropping a live lobster into a pan of boiling water horrifies you, then you're in good company including that of a new campaigning group that wants lobsters to be given the same animal welfare rights as other creatures. LAURA BRIGGS reports more...Will UK follow the lead of New South Wales and ban greyhound racing?
Laura Briggs
7th September
Last month, an outright ban on greyhound racing was announced in the Australian state of New South Wales following an inquiry which uncovered overwhelming evidence of systematic animal cruelty. Will the UK do the same asks LAURA BRIGGS more...Wildlife presenter wears 1,000 blood red roses to symbolise equine deaths from UK horse racing
Susan Clark
14th June 2016
British conservationist and TV wildlife presenter Anneka Svenska is campaigning at Royal Ascot today to bring the plight of over 1,400 British racehorses that have died following racing injuries since 2007 to the attention of the mainstream - by wearing a dramatic hat made with a thousand blood-red roses. more...Wildlife Presenter Anneka Svenska and actress Star War's Carrie Fisher join 'forces' to stop Yulin Dog Meat Trade
8th June, 2016
Star Wars' actress 'Princess Leia' Carrie Fisher joined animal-loving celebrities & MP's to present a petition created by Humane Society International (HIS) and featuring almost 12 million signatures to The Chinese Embassy in London, requesting an end to the gruesome annual Yulin dog & cat eating festival in China. more...Badger Cull has brought out the best of British compassion
September 16th, 2013
By Dominic Dyer
The Badger cull debate has become a much wider discussion about our relationship with wildlife and how we value and care for it says Dominic Dyer..... more...EU seal fur ban 'sends message' to those profiting from trade
Tom Levitt
29th October, 2010
Campaigners and MEPs say legal challenges by hunters and seal traders will not succeed to overturning the new EU wide ban on the trade in seal products more...Dr. Jane Goodall: I'm not going to fight for animal rights
Laura Sevier
12th April, 2010
The renowned primatologist and conservationist on the need for scientific empathy, the impact of economic development, and why children give her hope for the future more...CASE STUDY: from campaign group to Westminster
Dixe Wills
20th March, 2009
From chasing endangered parrots to hunting for the environmental holy grail with Friends of the Earth, one of Britain's pre-eminent eco campaigners wants to take his quest for a better, greener world to the halls of Westminster.Dixe Wills meets a man on a mission more...
UK-registered companies connected to controversial Canadian seal cull
Andrew Wasley
12th May 2009
The first blows may be struck on Canadian ice, but it's at the checkout that the coup de grace is delivered. Andrew Wasley explores the UK companies profiting from the trade in seal fur more...Animal Testing: Science or Fiction?
Kathy Archibald
24th March, 2009
MPs, medical professionals and scientists unite in demanding a thorough evaluation of the utility of vivisection. By Kathy Archibald, Science Director of Europeans for Medical Progress more...EU wild-parrot scandal
Tony Juniper
3rd January, 2009
A decade and a half after conservationists wrung from the European Parliament a commitment to end the trade, the EU remains the largest importer of parrots in the world. more...South China's taste for wildlife
Walter Parham
2nd August, 2008
Consuming endangered wildlife is illegal in China, but it continues on a large scale in the country's south. Walter Parham reports on a habit that locals just cannot kick – even after the SARS crisis. more...
animal rights: 1/25 of 26
next »
TV chef raises £87,000 to pay Tesco for shareholders resolution
Peter Clark & Ranajo Dezanett
12th June, 2008
Hugh Fearnley-Whittingstall has reached the target of £86,888 set by Tesco to print and distribute leaflets to its shareholders. more...In a climate of political chaos Zimbabwe's wildlife is being exterminated
Robin Hammond
1st June, 2008
more...Bad news, bears
Nick Kettles
1st March, 2008
From Catalonia in the South, through the Ariège and Béarn, to the Basque country in the North, both locals and tourists are used to seeing Nationalist slogans daubed in white paint on Pyrenean mountain roads. But now a new clarion call is vying for their attention: Non Ours (no bears) and Mort aux Ours (death to the bears.) more...Isle of Mull Weavers
Matilda Lee
1st January, 2008
'I've been to a fair number this – this is a fantastic place to be based,' says the Soil Association's Lee Holdstock, fresh from a trip to the remote south west corner of the Isle of Mull in the Inner Hebrides. more...EU halts road through Poland
2nd August, 2007
The future of one of Europe's most pristine wildlife sites hangs in the balance as landmark EU legal wrangling continues over a controversial Polish highway more...EU Limits Tuna Fishing
1st March, 2007
The preservation of dwindling tuna fish stocks is set to receive a boost as the EU prepares to introduce cuts in the allowed size of catches, web-based environmental news service ENN reports. more...EDGing forward
Mark Anslow
10th January, 2007
The Zoological Society of London has today launched a new programme to draw attention to the bizarre, unusual and endangered. more...The Elephant Whisperer
Robert King
12th November, 2005
Lek lives in Thialand. She saves Thai elephants. Now, thanks to a clumsy campaign launched by animal rights activists in American all her work is at risk more...Warts and all
Lyall Watson
1st October, 2004
Hoover accepted human society for what it was: rich in resources but nevertheless imperfect, unpigly. And he discovered that a solitary pig is a sad thing, almost as useless as a bee without a hive. more...Special Report Supermarkets: Chicken
Felicity Lawrence
1st September, 2004
Wander down the meat aisle of any supermarket and you will find mountains of chicken being sold at unbelievably cheap prices. The real reasons for this cannot be found on the label. more...Zoos - 20th century anachronism or biodiversity preservation tool?
Daniel Turner, Dr Miranda F Stevenson B.A., MBA.,
1st March, 2004
Are zoos an essential tool for preserving biodiversity in the 21st century or a Noah's-Ark-style anachronism riddled with woodworm and sinking fast? more...Hoover
Lyall Watson
1st June, 2003
I think that pigs everywhere are dropping semantic pearls before human swine who labour under the delusion that all pigs can do is go 'oink' more...Whale songs drowned out by navy sonars
The Ecologist
1st February, 2003
Navy vs the Whales. They have the most mysterious and beautiful songs in the natural world. But now they are dying, drowned out by the deafening roar of Western navies' new sonar devices. more...ECOLOGIST COOKIES
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Donors fill the need for milk
Milk banks, like blood banks, provide to those most in need. They also rely on volunteers, test their supplies and can experience shortages.
Who needs donated milk?
Premature babies are the biggest consumers of pasteurized breast milk. Most insurance companies will cover the cost of banked milk if it is medically necessary, according to the nonprofit Mothers Milk Bank in San Jose.
Are donors paid?
No. Most milk banks are nonprofits and rely on donations, just like for blood or organs.
How much does milk cost?
Children's Hospital of Orange County pays $3 per ounce and buys about 4,500 to 5,000 ounces from Mothers Milk Bank per year, said Caroline Steele, director of clinical nutrition and lactation services.
What does it take to become a donor?
Mothers must fill out health questionnaires and undergo a blood test before beginning to donate.
What happens to the milk?
The milk from several donors is pooled after thawing, and then heat-treated to kill any bacteria or viruses, according to the Human Milk Banking Association of North America. The milk is processed and then refrozen. It is only dispensed after a sample is cultured and shows no bacteria growth.
Does pasteurization change the nutritional value of breast milk?
A little bit. "It makes some slight changes, but really the majority of both the nutritional and anti-infective properties of milk are all maintained, even with the pasteurization process. It's definitely second to mom's own milk," Steele said.
Is there a typical donor?
It varies. "There are moms who work full time who are pumping while they're at work," said Loren Kosmont, a spokeswoman for Prolacta, which is affiliated with South Coast Milk Bank in Irvine. "There are stay-at-home moms who are pumping and they have extra. It really comes down to if that mom has surplus milk and she knows she can do something with it. It's really painful to have to pour that liquid gold down the drain."
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Keep it civil and stay on topic. No profanity, vulgarity, racial slurs or personal attacks. People who harass others or joke about tragedies will be blocked. By posting your comment, you agree to allow Orange County Register Communications, Inc. the right to republish your name and comment in additional Register publications without any notification or payment.


text: Happy Birthday, Jon Gruden! Here's An Awkward SegmentSean Newell8/19/13 10:25pmFiled to: espnbirthdaysjon grudennewsmnf241EditPromoteShare to KinjaToggle Conversation toolsGo to permalink It was Jon Gruden's birthday Saturday so ESPN decided to celebrate in a way sure to make everyone involved uncomfortable. There was a Gruden-through-the-ages slideshow. The Washington Redskins cheerleaders brought him a cake. There was half-hearted singing. Gruden mention how he was blushing. Mike Tirico made sure to say "Chucky" about 50 times. The nation cringed. Advertisement Tirico also gave Gruden a comically-oversized AARP card. Because Jon Gruden is old.I just...why is ESPN so obsessed with birthdays? It is weird. Reply24 repliesLeave a reply


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Hallsville Lawyer, Missouri
Christopher A. Slusher
Christopher A. Slusher is an experienced trial attorney having tried over 60 jury trials in courtrooms... (more)
CONTACTBogdan A. Susan
Although his law firm is located in Columbia, Missouri, Bogdan A. Susan has provided legal representation... (more)
CONTACTBryan C. Bacon
Bryan C. Bacon received his J.D. degree from the University of Missouri-Columbia in 1997 following receipt... (more)
Robert N. Hollis
Robert Hollis primarily practices in the areas of real estate, contracts, land-use and zoning, municipal... (more)
Garrett S. Taylor
Garrett S. Taylor primarily practices in the areas of civil litigation, real estate, contracts, and general... (more)
Kathleen Daly Pitzer
Kate Pitzer primarily focuses her practice on health care law, including physician contracts and practice... (more)
Craig A. Van Matre
Craig A. Van Matre grew up in Mexico, Missouri, received his Bachelor of Arts (B.A.) and law degree (J.D.)... (more)
Erick S. Creach
Erick Creach primarily practices in the areas of real estate, contracts, tax and general business and... (more)
Thomas M. Harrison
Tom Harrison concentrates his practice in the areas of real estate transactions and development, banking... (more)
Timothy C. Harlan


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Measuring Severity of Psoriasis |
in clinical trials or post-marketing |
A validated approach to measuring the severity of psoriasis. The system, called the Lattice System - Physician's Global Assessment (LS-PGA, pat. pend.), is easy to use in clinical trials. Only four boxes must be checked by the physician to derive the overall final score. For single target lesions, use the LS- Target PGA. The score meets regulatory requirements: static score with intuitive results, eg, clear, severe. LS-PGA has been validated twice: Langley and Ellis, J Am Acad Dermatol, Oct 2004, http://www.eblue.org ; and Berth-Jones, Br J Dermatol. The LS-PGA system may be accompanied by an optional booklet showing photo examples for rating psoriasis. A browser-based LS-PGA calculator is available. An in-office LS-PGA is also available for post-marketing studies. For more information, contact Charles N. Ellis, MD, Professor of Dermatology, University of Michigan Medical School. See below for contact information. |
Contact Information |
Email : |
Phone : |
734-665-0493 Voice/fax |
Address : |
DATAcquire, Inc. |
3929 Waldenwood, Suite Y |
Ann Arbor |
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Customer Service
Thank you for visiting the TWD Website. If you have a general service inquiry, or would like to submit a request for service, please fill out the form below. If you need immediate assistance, call our TWD Help Desk at 1-703-341-4040.
For inquiries that are unrelated to service issues, please visit Contact Us.


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Wild coach: 'I can't believe a deal didn't get done.'
WENATCHEE — Former Wenatchee Wild coach Bliss Littler said Tuesday he hopes for the best for Wenatchee hockey fans going forward, and that means a British Columbia Hockey League expansion team.
"I'm just sick, I can't believe a deal didn't get done," Littler said. "This market deserves a BCHL team, that's for sure."


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AFA 498 - Seminar in Fine Arts
Individual investigation and experience in the fine arts. Prerequisite: completion of 30 hours of credit in art; permission of the director of the school. A total of 9 hours of credit may be earned. College: Fine Arts Hours: 3-9 Permission: Y Co-requisite: none Prerequisite: none |


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There is a huge variety of insect repellents out there today, but a lot of people are looking for natural repellents these days, especially when using them on family and pets.
I recently came across some natural bug repellent recipes, on wellnessmama.com, that seem fairly easy to make. I haven't personally tried them yet, but I have an Irish Wolfhound and a Boxer that are probably going to be happy when I do actually give these a shot:
Homemade Natural Bug Spray Recipes That Work
You might have seen my recent recipe for Homemade Healthy Sunscreen, which although it is natural and safe, I don't recommend using often because it limits Vitamin D production. Depending on where you live, something that might be used much more often is a natural homemade bug spray.
At my house, we joke about mosquitoes being the size of birds, and they certainly do seem to come in flocks! Especially with small children who are prone to scratch mosquito bites, keeping them away is a priority.
Also a priority is avoiding chemicals like DEET, which are present in many commercial insect repellents. According to this site:
One of the most widely used ingredients in store-bought conventional bug sprays for personal use is N,N-Diethyl-m-toluamide, or DEET, as it's commonly known. DEET, which is designed to repel, rather than kill, insects. DEET is used by an estimated one-third of the US population each year. Although DEET is approved by the US Environmental Protection Agency (EPA), it is a known eye irritant and can cause rashes, soreness, or blistering when applied to the skin.
Additionally, DEET has been linked to neurological problems; according to the EPA, at least 18 different cases of children suffering adverse nuerological effects, as well as the deaths of two adults, have been associated with DEET. Researchers at Duke University Medical Center have found that DEET causes diffuse brain cell death and behavioral changes in rats.[1]
DEET has been shown to have a negative impact on wildlife and water sources in production and during use. DEET is toxic to birds and aquatic life. DEET has been found in approximately 75 percent of U.S. water sources, including the Mississippi River.[2]
As with practically every household item, natural bug spray can be made inexpensively and naturally at home. (I'm still working on perfecting recipes for shampoo and dishwasher detergent though! any ideas?)
This recipe literally takes just seconds to mix up and can be varied based on what you have available. I've included several variations so you can try whichever one you have the ingredients for.
Wellness Mama Essential Oil Bug Spray
Wellness Mama Bug Spray Ingredients:
- Essential oils: choose from Citronella, Clove, Lemongrass, Rosemary, Tea Tree, Cajeput, Eucalyptus, Cedar, Catnip, Lavender, Mint
- Natural Witch Hazel
- Distilled or boiled Water
- Vegetable glycerin (optional)
How to Make Homemade Bug Spray:
- Fill spray bottle (I used 8 ounce) 1/2 full with distilled or boiled water
- Add witch hazel to fill almost to the top
- Add 1/2 tsp vegetable glycerin if using
- Add 30-50 drops of essential oils to desired scent. The more oils you use, the stronger the spray will be. My personal favorite mix is: Rosemary, Clove, Cajeput, Lavender, Cinnamon and Eucalyptus… it works great and smells good too!
Make Bug Spray From Dried or Fresh Herbs
Fresh or Dried Herbs Bug Spray Ingredients:
- Distilled water
- Witch hazel or rubbing alcohol
- Dried herbs: peppermint, spearmint, citronella, lemongrass, catnip, lavender, etc. I recommend using at least one herb from the mint family.
How to Make Bug Spray From Fresh or Dried Herbs:
- Boil 1 cup of water and add 3-4 TBSP of dried herbs total in any combination from the above. (I use 1 TBSP each of peppermint, spearmint, catnip and lavender, and also throw in a couple of dried cloves.)
- Mix well, cover and let cool (covering is important to keep the volatile oils in!)
- Strain herbs out and mix water with 1 cup of witch hazel or rubbing alcohol. Store in a spray bottle in a cool place (fridge is great because then its nice and cool!)
- Use as needed. Added bonus: it smells great and is very refreshing to the skin!
Super Strong Insect Repellent Recipe
Fair warning: this stuff stinks when it is wet, though the smell disappears as it dries. It works incredibly well though, and this is the one I use when I'm going to be in the woods or in tick infested areas. It is based on a recipe that was supposedly used by thieves during the Black Plague to keep from getting sick. They used it internally and externally to avoid catching the disease and to keep the flies and other pests away. According to legend, it worked and they survived… but it definitely makes a great insect repellent these days! Its also very inexpensive to make and you probably already have the ingredients in your kitchen!
Vinegar of the Four Thieves Insect Repellent Ingredients:
1 32 ounce bottle of Apple Cider Vinegar
2 TBSP each of dried Sage, Rosemary, Lavender, Thyme and Mint
At least quart size glass jar with airtight lid
How to Make the Vinegar of the Four Thieves Insect Repellent:
Put the vinegar and dried herbs into large glass jar.
Seal tightly and store on counter or place you will see it daily. Shake well each day for 2-3 weeks.
After 2-3 weeks, strain the herbs out and store in spray bottles or tincture bottles, preferably in fridge.
To use on skin, dilute to half with water in a spray bottle and use as needed.
Use whenever you need serious bug control!
[Note: This mixture is very strong and has antiviral and antibacterial properties. It can also be used as a tincture for any illness. For adults, dose is 1 TBSP in water several times a day,for kids over 2, dose is 1 tsp in water several times a day. More on this in an upcoming post!]
Other Simple Insect Repelling Ideas:
- Add vanilla extract to either of the above recipes, or just rub on the skin. You can also mix vanilla with witch hazel and water for a spray version.
- Rub lavender flowers or lavender oil on your skin, especially on hot parts of body (neck, underarms, behind ears, etc) to repel insects.
- Rub fresh or dried leaves of anything in the mint family all over skin to repel insects (peppermint, spearmint, catnip, pennyroyal, etc or citronella, lemongrass, etc) Basil is also said to repel mosquitoes and I've used fresh basil leaves in the garden with great success before!