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Avison Young in Greenville
For more than 20 years, the principals and associates of the South Carolina offices of Avison Young have been providing a full range of commercial real estate services to clients. Avison Young opened its Greenville office in September 2013 to service the Greenville-Spartanburg-Anderson Upstate market. The South Carolina offices offer a full suite of services including brokerage, property management, project management, capital markets and development services. We represent buyers, sellers and those leasing properties for business, industrial and investment organizations of all kinds.
Guiding everything we do is an unwavering commitment to excellence in client service. Through a dedicated, principal-led business resources team, we provide tools, technology and expertise to support our clients, however complex their challenges. Our approach is holistic and consistent. It starts with an understanding of your business priorities, not with real estate transactions. For our clients, this means we produce customized, cost-effective solutions with speed, creativity and confidence.
With over 75 years of combined experience, the Greenville property management team gives owners the confidence their investment will be properly managed. In addition to maintaining positive tenant relationships, our team delivers innovative real estate management solutions, finds reputable and responsive vendors at competitive prices, and provides the resources to keep track of clients' financial information. Our experience and expertise span commercial, retail and industrial property types, and include all of the resources and expertise of Avison Young's global organization.
|Transaction Management
|Landlord Representation
|Real Estate Development
|Tenant Representation
|Capital Markets
|Management and Advisory
|Consulting and Advisory
|Investment Sales
|Design Management
|Project Management
|Property Management
|Construction Management
|Enterprise Solutions
|Investment and Asset Management
|Project Management
Area Overview
Greenville, with a municipal population of 60,709 and a combined statistical area population of 1,438,550, is the fourth largest municipality and the fastest-growing urban area in the state. Greenville is also the largest city in the 10-county region of northwestern South Carolina known as "the Upstate". The Upstate is the fastest-growing region in the state and with its strategic position along Interstate 85, future development and growth prospects are very favorable. Greenville is centrally located along the mega-growth I-85 corridor that connects two of the largest cities in the Southeast -- Atlanta, Georgia and Charlotte, North Carolina. Greenville is easily accessible via air, road and rail and is located 100 miles from the capitol city of Columbia and only 200 miles from the Port City of Charleston.
With more than 250 international firms, the Upstate boasts the highest international investment per capita in the nation and is among the largest export markets in the United States. Greenville is home to such national and international corporations as Fluor and Hubbell Lighting - with BMW and Michelin North America located nearby. Other major industries include the auto industry which is concentrated mainly along the I-85 corridor near the BMW manufacturing facility, healthcare and pharmaceuticals, private sector and university-based R&D facilities for Michelin, Fuji and General Electric and research centers to support the automotive, life sciences, plastics and photonics industries. Clemson University, BMW, IBM, Microsoft, and Michelin have combined their resources to create the International Center for Automotive Research (CU-ICAR), a research park that specializes in the development of automotive technology. The Upstate region was ranked seventh in the nation by site consultants considering the top markets for economic development.
CNN Money listed Greenville as one of the "Top 10 Fastest Growing Cities in the U.S." The New York Times listed Greenville as 13th on its list of "52 Places to Go in 2017". Greenville has also been named on "Best Places to Live 2016" by Men's Journal, Top 4 Best Places to Raise a Family by MarketWatch and Entrepreneur placed Greenville among its 2015 list of "Top 10 Small Cities Where Business is Thriving." Additionally, the state of South Carolina has been ranked within the top 10 fastest-growing states and economies by the U.S. Commerce Department.
Over the past eight years, Greenville's economic development corporations have been successful at creating stable employment growth. Manufacturing jobs continue to be created in the Upstate. Overall, growth in high-paying office jobs is slowing down. Developers have taken notice and have focused on multi-family and hotel projects, attracting national retailers to the area. These trends have increased property values and caused major tenants to put down roots outside the CBD.
After many years of robust growth in the office sector, demand in Greenville is challenged to keep up with supply. There are ambitious projects on the horizon that will increase the office supply. This situation has caused hesitancy among investors interested in the construction of new buildings as opposed to purchasing and giving a second life to existing ones. The Pelham Road market and Greenville's CBD had their fair share of transactions from both in-state and out-of-state investors. Greenville is transitioning into a tenant's market. As major projects come to completion and inventory increases, property owners may make more concessions for tenants to remain competitive. This will force owners of older buildings in the market to make some necessary improvements.
The Upstate industrial market recorded significant inventory growth in 2017. With positive net absorption, vacancy declining slightly and lease rates stable, these landlord-favoring conditions will persist amid increased demand from tenants.
Manufacturers are placing a priority on production capability via capital-expenditure projects, but will look to outsource warehousing needs. South Carolina Ports Authority's planned improvements to the Charleston Port and Greer Inland Port will lead to more economic development and growth opportunities within the market.
Third-party logistics companies will be the beneficiaries of manufacturers' production expansions with contract-driven requirements for warehouse space. Incoming and expanding manufacturers have voiced concerns regarding the labor pool, which are currently being addressed by local technical schools.
Fueled by growing tourism, national accolades and strong population growth, Greenville's retail market has continued to expand due to national, regional and local tenants. Downtown Greenville's competitive restaurant scene, along with new concepts coming to market, has resulted in the closures of multiple local and regionally owned restaurants. Rents in the CBD rose in 2017, specifically within the retail sector. Suburban markets with strong population growth have seen a rise in grocery-anchored developments, which boast lower vacancy rates. Increased population and job growth, combined with stable construction activity, are expected to drive landlord-favoring conditions throughout 2018.
Greenville continues to appeal to out-of-state investors as they have seen rental rates increase in the CBD. The industrial investment market will remain strong thanks to BMW's presence in the Upstate. The merger of Palmetto Health Systems and Greenville Health Systems has added strength to medical office investments in the area. Office and retail land owners may find it an ideal time to divest their assets as rental rates are at an all-time high, especially surrounding the CBD.
Jobs continue to be created in the Upstate through expansions in manufacturing such as BMW's recent $600-million investment. Low unemployment numbers and increased demand for an educated, trained workforce will further the growth of the Upstate economy, benefiting retail and tourism. Office users can also be excited about new projects being delivered.


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Inclusion Solutions works in partnership with other organisations who understand the impact and importance our aging demographic has on society. These partnerships bring together a thorough understanding of communities and the significant social impact older adults can have on communities across WA.
A New Approach
Over the last decade, work in regards to older adults has centred on how to deliver services and programs to "seniors" with an underpinned "cost" or "service" to the community. Traditionally this has been focused at adult aged 70+, with little to no focus on adults aged 50 – 70.
Based on personal interviews and coaching conducted with over 1,200 individuals, older adults leaving the paid workforce, either fully or phasing-out, have much in common. The notion of 'gifting' their skills is seen by older adults as a worthy use of their time, however, our significant research indicates that many individuals are in volunteer roles that don't match with their skills or interests, rendering the volunteering experience as unrewarding and time-limited.
This typical mode of thinking does not account for the immense gifts, knowledge and skill possessed by older Australians and hence, does not see them as holding the answers for many of the issues faced by modern-day communities. This has to change!
The WayFairer Project
Inclusion Solutions and Life Time Wise (LTW) have collaborated to develop a new approach that works with older adults transitioning toward retirement and using their experience, skills, knowledge and interests to fill gaps in community organisations
The WayFairer Project captures the grossly underutilised knowledge and talents amongst older adults (aged 50 – 70), supporting them to repurpose these attributes into the local community, helping them find a sense of social value, purpose and belonging, while building the capacity of their local community organisation and sharing their knowledge.
Community groups, clubs, not-for profit organisations and schools will take part in a Gap Analysis, where specific needs and gaps within the organisations are identified. This will provide information on how best to match WayFairers with community groups who need help. The Gap Analysis will assist local governments to understand the challenges groups face and how best to address them.
Simply put, the WayFairer Project will strategically utilise the talents of older residents to help provide solutions for existing gaps in the community. This will include working alongside the committed network of not-for-profits, who are always searching for help and skills. Critically, the WayFairer Project, through the Gap Analysis will identify early how best to create cohesion and collaboration amongst the community based groups.
The WayFairer Project helps older adults, and community networks, help themselves, and in doing so, build a greater sense of belonging and inclusion within the community.
For more information, please contact: firstname.lastname@example.com or call 08 9201 8909
This framework delivers significant outcomes for people which include:
- Mental and physical stimulation
- Challenge
- Social connection
- Purpose
- Meaning
- Sense of belonging
- Sense of contribution
For the broader community, this frameworks results in:
- Addressing real community gaps
- Improvements in social connectedness
- Increase in community safety
- Significant economic returns
- Decrease in social isolation
- Increased sense of community pride and community satisfaction
Derek's Story
"Hi, my name is Derek Bond and when I was in my final year of employment at ECU, I had the good fortune to attend a 'retirement planning' seminar that was conducted by Andrew Kikeros from Life Time Wise. The focus of the workshop was to help individuals understand the role in which paid work has shaped their identity and how to replace the intrinsic benefits of paid work (purpose, meaning, connection) with life after they leave.
In the afternoon session there were various invited guest speakers and one of them was Denver D'Cruz from Inclusion Solutions. I was very impressed with the philosophy of the organization – 'enriching communities through social inclusion' – and what Denver had to say. I requested and retained Denver's business card and when I retired, I contacted Inclusion Solutions to see if there were any volunteer positions.
I was made very welcome and valued. Following a consultation with Inclusion Solutions, where they got to know me, the process of volunteering commenced with ease. I was tasked with researching individual case studies (people who wanted advice for recreational possibilities to suit their individual needs), and assisting on a larger/macro level with researching and creating data bases that was relevant to the overall work/mission of Inclusion Solutions. These roles were specifically of interest to me and aligned well with my skills in research and information gathering.
The work was challenging (learning to use different Search Engines for the research side), and very fulfilling knowing that I was playing a role in helping people across WA be 'socially included'. What was ideal for me and my personal situation, was that I could do the work in my own time as I was not bound to set hours and I could carry out the tasks from anywhere. My wife and I split our time between Perth and Sweden each year and this role made it feasible for me to stay connected and have purpose even whilst away in Sweden.
I can sincerely recommend the notion of personalised and skill-related volunteer work – it is a way of 'giving back' and it certainly helped me significantly in the initial stages of my retirement. I am very pleased and grateful for the opportunities that were given to me – and appreciate the wonderful support of the entire team!"
– Derek Bond, Volunteer

subset: commoncrawl


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Oracle releases artificial intelligence (AI) applications for manufacturing
Software finds patterns and makes predictions by analyzing data from IT platforms and IoT sensors.
Business software giant Oracle Corp. said Monday it has launched a set of cloud-based artificial intelligence (AI) applications that can improve efficiency in manufacturing and supply chain operations by identifying patterns and making predictions based on vast amounts of data.
Known as the "Adaptive Intelligent Applications for Manufacturing," the software uses machine-learning algorithms to analyze the data generated in production environments. The algorithms can spot production anomalies, identify their root cause, and predict events before they occur, the Redwood Shores, Calif., company said.
Organizations can apply those results to reduce costs and increase yields by foreseeing faulty processes and tracking their impact at any point from inventory production through to customer delivery, Oracle said.
The product is Oracle's latest move to expand its offerings in the logistics software space, following the company's 2016 purchase of warehouse management system (WMS) vendor LogFire Inc. Since then, Oracle has made upgrades to that WMS product, released new versions of its cloud-based supply chain management product, and launched a suite of supply chain automation applications.
The new AI software links together data from information technology (IT) sources—such as enterprise resource planning (ERP) and customer relationship management (CRM) platforms—with data from the operational technology (OT) realm, such as internet of things (IoT) information about machines and equipment, or external environmental data such as humidity and temperature.
By examining those diverse inputs, the AI software can identify patterns and correlations in business metrics, trace the "geneology" of production processes, and perform predictive analytics to predict the likelihood of certain outcomes.
"We apply algorithms to generate insights and predictions with an adequate lead time to solve or avoid the problem," Ramchand Raman, vice president of product development for Oracle AI & IoT Applications, said in an interview. "If those results come too late, you can't react, and if they are too early, they may not be accurate."
Oracle designed the platform with a simple presentation layer that makes complex data mining and machine learning outputs easy to consume, Raman said. "Historically, most of this analysis has been done by data scientists in a bunker, far from the factory floor. But we asked how the average business user can consume this, whether they are working on purchasing, logistics, maintenance, quality, or whatever," he said.The Adaptive Intelligent Applications for Manufacturing product is intended for users in discrete manufacturing sectors like semiconductors, aerospace, and automotive, as well process manufacturing sectors like pharmaceuticals, chemicals, metals, and food and beverage.
AI can help businesses make faster decisions by identifying the key factors affecting inventory quality and production, Raman said. "A product could be affected by a thousand factors, but users need to know which are the top three or top five," he said.
Resources Mentioned In This Article
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Kevin Martin (#23), Ricky Rubio (#9) and Andrew Wiggins (#22) taken 1.8 attempts per game. It's reasonable to assume that most of those attempts were wide open. To make matters worse, small forward Corey Brewer also has historically struggled with range, making just 29.5 percent of his three-point attempts. The result was a weird offense where only Love and Martin provided spacing and far too much defensive attention was paid to Love. The fact that Love had the best season of his career so far anyway shows just how talented he is as an overall offensive player. And that's the problem: Love is gone, having been replaced by Thaddeus Young, another player who struggles from three-point range. That leaves Kevin Martin as the only starter who is a serious threat from range. Spacing David Sherman/NBAE/Getty Images will be an enormous problem and opponents are likely to double-team Pekovic in the post early and often. Offensive help will come off the bench in the form of point guard J.J. Barea and Mo Williams. However, those players are both major defensive liabilities and will be a serious downgrade from Rubio in that respect. The biggest problem in Minnesota is the lack of a guard who can play both ways, unless Andrew Wiggins shows he's ready earlier than expected. The reality is that the Timberwolves are going to have some serious struggles on offense. Losing a player like Kevin Love is not something a team can recover from easily, especially if they had some offensive issues even with Love in the lineup. While Martin and Pekovic are serious offensive threats, expect Minnesota t o have serious difficulty creating shots throughout the 2014-15 season. Outlook This is going to be a rebuilding year for Minnesota. There are a handful of young players the Timberwolves hope can be future building blocks: Wiggins, Dieng, Shabazz Muhammad, Zach LaVine, and even Bennett, who s t r u g g l e d w i t h Cleveland in his rookie season. However, none of those players has proven himself as a major contributor yet. As for the veterans, Pekovic is an underrated force at the center position, Young is a solid two-way power forward, and Rubio and Martin each have their merits. However, offensive spacing is going to be a serious issue throughout the season and this team has too many defensive liabilities and not enough rim protection. The 2014-15 Minnesota season will not be a major tanking job as is happening in Philadelphia, but this is not a playoff team either. Expect a finish in the 25-30 win range and a focus on developing some of the younger players as the season progresses. SPOTLIGHT: Andrew Wiggins There was a lot of hype surrounding Wiggins even before the 2013 NBA Draft occurred. Experts panned the 2013 draft class as historically weak, then cited Wiggins as the crown jewel of how the 2014 draft would be so much better. Wiggins drew comparisons to players like LeBron James before he even stepped onto the court for the Kansas Jayhawks. However, when Wiggins began his college season, he didn't exactly produce like LeBron, or even like a college superstar should. Wiggins scored 17 points and grabbed 5 rebounds per game—good numbers but hardly the sign of the second coming of LeBron. Wiggins was good but he didn't dominate as most pundits expected him to. Despite those concerns, the Cleveland Cavaliers selected Wiggins with the top overall pick in the draft, then promptly traded him to the Minnesota in exchange for Love. From Minnesota's perspective, the logic is simple: by acquiring Wiggins, the Timberwolves have brought in a player who could potentially become one of the top players in the League. But is Wiggins truly that kind of prospect? While it's easy to see Wiggins becoming a player like Paul George, a terrific defender who can also create shots on offense, it's also easy to see Wiggins settling in as just "good" in the NBA, just as he was just "good" at Kansas. Fair or not, high expectations have been placed on Wiggins, and there is a lot of pressure on him to flash some of that superstar potential right away.
Phoenix Suns Gameday HQ
To see the actual publication please follow the link above


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A video of Brexit cheerleader Boris Johnson has popped up on a well known adult website and become a huge hit.
The clip – titled 'Dumb British blond f***s 15 million people at once' popped up on an adult site and is out performing many of its x-rated rivals.
Mr Johnson ruled himself out of the race to become Prime Minister this morning.
In the decidedly unsexy footage, uploaded to Pornhub, the Brexit figurehead gives a speech following last week's historic referendum result to the leave the EU.
The 15 million in the title refers to the 48 per cent of voters who wanted to remain in the union.
Since Brexit was announced, chaos has ensued in the world of British politics
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I'd designated yesterday as my "resting day." In the past 4 days since we arrived, I've done a ridiculous amount of errand-running, walking around the city, and shopping. My feet hurt from all the walking, my back hurts from constantly wearing a backpack around, and my mind hurts from trying to keep track of all the directions and stay on the right path. It's all a "good" pain, but I'd designated Thursday, they day before our first weekend here, as a day to stay in the bed all day, read my book, take a bubble bath, and nap. Just to rest up before the weekend got here and I crammed in even more activities during the days.
However, as usual, Raja woke up about 7am to get ready for work. That woke me up just enough to stretch my arms and peek my little eyes open. They opened just enough for me to see the sun streaming in the windows, not a cloud in the skies. I shut them tightly to make myself go back to sleep, but in about 10 minutes, the sounds of the city revved up (I heard the first ambulance sirens of the day and the start of the construction going on across the street). I opened my eyes a bit again and the sun was now streaming through the tall buildings, greeting me. I closed my eyes again tightly and tried to ignore the sounds and sights, but by 7:30 I'd given up and hopped out of bed to eat cereal and make it downstairs to the gym so I could start my day early. I cleaned up a bit and did my workout, then it was time to get in the shower. I showered, dried my hair, and Raja called me and asked if I'd like to go eat lunch with him. I'd decided to walk around outside and go shopping a bit since it was so pretty, but eating lunch with Raja granted me the opportunity to a) see him and b) ride the subway by myself for the first time!!
So off I went with my piece of paper (I write down all my directions for the day before I leave the house so I can remember where everything is) to the subway station. My first ride (about 8 minutes!) went as smoothly as I'd hoped, and I got on the proper train and off at the proper stop with no trouble. Raja met me at the station by his work and we went to eat lunch in the food court of an office building about 2 blocks away. I had sushi and Raja had Qdoba.
I waited carefully with the camera, because Raja ALWAYS spills food on himself at some point during a meal. If by some chance he doesn't realize his spill during the meal, he always checks at the end to make sure his shirt is still stain-free and clean. Here he is doing the "check" that I knew would be coming:
Aaaannnd here he is so proud that he didn't drop any food on himself this time:
After lunch, we went to a store called Sam Flax... It has all kinds of organization supplies, notebooks, folders, office supplies, gifts, calendars, etc. Each day I've been carrying around that same piece of paper with day's plans and directions, so we decided it'd be better for me to have a little notebook I can keep everything in so I stop having to scribble over things, unfold my paper, try to write on it when there's no room left, etc. Then it was time to head back to Raja's office so he could go back to work.
Above: Raja's office building.
Left: Another great moment where Raja had no idea his picture was about to be taken. :) He loves me.
I shopped around a little more after that, then it was time to go home and wait for the groceries. Yes, another independent subway ride back to make my first solo round-trip subway debut complete!
After Raja got off work, I rode back to that area to meet him and his work friends. I refrained from taking photos so as not to embarrass Raja by acting like it was his first day of school or anything. For everyone else, this is just their normal daily routines and it's really nothing special anymore. However, on the way home, I busted out the camera as soon as we split from his friends -- I'm talking mere seconds of our departure, Raja started seeing the flashes go off.
We'd made plans to go by a street cart on the way home to grab dinner. When Raja lived here for 6 months, a few people told him to try the food from a street cart at this certain intersection. He finally tried it to see what the big deal was, then he went on and on about this street cart at 53rd and 6th and how fresh and delicious it was. I don't really get into eating food bought off a cart in the middle of the street, so I refused it for about 3 months. Every single weekend, he'd ask if I wanted to go by 53rd and 6th on the way home from going out, and every single weekend, I'd say absolutely not. He even made me walk by it one day just so I could see what it was like. Now, I have to say that that sort of opened the door a tiny bit, because it was 3am on a Friday night/Saturday morning, and there were about 50 people in line waiting for food from this one street cart. All of the other street carts around had maybe 3 or 4 people in line. I couldn't help but think that the 50 people waiting in a huge line for this one food cart just may be on to something. They couldn't ALL be idiots, could they?
Night after night, I continued to refuse. Finally, one weekend, Raja said "That's fine if you don't want any, but I'm going to stop and get some and you're welcome to have some of mine if you decide you want to try it." So we stood in that long line and Raja happily produced $5 for an aluminum tin full of chicken, lamb, beef, rice, lettuce cheese, pita, one tiny hot sauce, and 2 tins of this white-colored sauce. We sat at a table outside and he opened up his tin. He said "If you want to try any, you just say the word." I had to admit that it did smell good, but at this point, it had become less about the street food and more about pride. I watched him pour white sauce all over the meat and rice, stir everything together, and happily munch away. I leaned a little closer to peer inside the tin, and said "Maybe I'll just try a tiny bit of the rice." So he gave me some rice and that was actually really good. I leaned over again and he stuck a piece of chicken at me, so I ate that, too. Yummy.. I hated to say it, but it wasn't shaping up so bad so far. I sat back and confirmed that I'd had enough, but in a few minutes, Raja announced he was done and asked if I'd like to try anything else from the meal before he threw it away. I hated to see him throw it away, especially after I'd tried the rice and chicken and really liked them both. So I slid the tin over a little and picked at it with the fork, taking tiny bites, then bigger bites. I am no longer ashamed to say that I ate the rest of what was left and really enjoyed it. Everything in there is actually somehow REALLY good... I have no idea how they drag a cart out on the street, cook on it for hours and have enough fresh lettuce, chicken, beef, lamb, cheese, etc to feed all those people night after night, but they are doing something very right. 53rd and 6th became a regular stop for us after long nights out with friends, and every single person that tries it comes to the same conclusion I did: street food or not, it's incredibly yummy, and you get so much food for so little money! I've since ventured out enough to try some other foods from street carts, but it's just not the same -- Overall, I'm still not a big street cart food fan, but there's just something about this one cart at 53rd and 6th.
So last night was our first visit there during our stay in New York this time... I took plenty of photos so all our readers can see how this does NOT look impressive upon first glance. The line wasn't too long last night at all, but when the line is long, it's amazing how quickly and efficiently they move people in and out of the line. They definitely have it down to a perfect system!
As for the walk home, it was another gorgeous night, so we took our time and I got to take some pretty photos.
Here's Raja figuring out the best route home:
And for the subway system, look, Chris -- I took 2 pictures just for you of nice policemen standing by in the subway ready to help if there is any danger. (She was worried about me taking the subway myself.) See how nice and capable they look, Chris? No need to worry at all, yes? :)
Raja on the subway:


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Krispy Kremes, our favorite evil doughnut, is gearing up for Father's Day with a super special doughnut that's sure to appeal to everyone—not just Dads!
Take a dense chocolate cake-style doughnut. Slather it with chocolate frosting and vanilla stripes. Then top it with roughly chopped fresh strawberries. What you get is supposed to be Dad's Fave Doughnut, the Double Chocolate Strawberry Cake. How can you go wrong with chocolate and strawberries? Your dad's sure to love this—provided that you don't keep it for yourself.
It's really yummy, plain or with coffee, though personally, I'd love it more if it had more strawberries. But then, I guess it's perfectly understandable, considering how pricey fresh strawberries can get. Not sure if this will be a seasonal flavor, so I suggest you troop to your nearest Krispy Kreme store as soon as you can to sink your teeth into this. It's going to be released on June 18, just in time for Father's Day.


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Click here to see a DRONE VIDEO of the camp.
A Camp of the United Church of Canada
Camp Lau-Ren — a summer camp for children aged 6-16 — provides a Christian experience in an outdoor setting. We are located on the Ottawa River, 10 kilometers west of Deep River, off Highway #17, on Lau-Ren Road. Camp Lau-Ren is fully accredited by the United Church of Canada and the Ontario Camps Association.
We offer two-night/3 day or six-night/6 day residential camps as well as leadership camps for senior campers. All our camps are co-ed, with the exception of a girls camp for 8 – 12 year olds. Canoeing, archery, swimming, life study, crafts, sports, campfires are a few of the popular activities that take place during the week. We offer a rustic camp experience. We do not have camper showers, however, campers go swimming several times each day and can wash their hair as often as they want.
All children are welcome. Limited subsidies are available for children who need financial assistance to attend our camp. More information can be obtained by emailing our Executive Directors at firstname.lastname@example.com
Click here in to view our 2019 Brochure.
2019 Registrations are now open.
Register early for one of our camps. Camps fill up quickly and we don't want you to be disappointed.


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Classics Semester Abroad
Spend an entire semester living and studying abroad!
As a student at Duquesne University, you have a variety of options when deciding to spend a semester abroad. There are currently about two dozen pre-approved semester-long study abroad opportunities available to our students, including Duquesne's Italian Campus program in Rome and Duquesne In Dublin at University College Dublin.
If you have always wanted to spend a semester in Greece, Duquesne partners with the College Year in Athens program, where you can:
- live in an apartment in the Kolonaki area of Athens in the foothills of Lykavittos
- study art, archaeology, history, classical languages, and/or modern Greek
- experience orientation and extensive study travel
- receive medical insurance and other on-site student services
For more information about semester-long study abroad opportunities, visit the Office of International Program's Study Abroad site.


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This wasn't exactly what he wanted to be doing today. The golden shuffled out from his cavern as the rising sun began to touch its dark corners. Nope not what he wanted to be doing. But it was very much needed. For a while now little the bay Pegasus form which resided in him had been given little thought. So much was changing and there were always eyes watching, that he never felt he could slip away long. He might go for a little while, but never long enough to meet others. That was beginning to become a problem. The golden did after all have a master plan, and being stuck as he was with Rohan, it was getting nowhere.
That had been the topic which kept him pacing las night, but unlike other subjects, he made a plan, and had actually be able to sleep well afterwards. So now he was coming down the slopes from his cave, with Haldir trailing happily behind him. The plan had been for the Falls to teach him a few things about healing and herbs and all manner of boring things. Then he would move on to the main goal with more assurance, but when you weren't actually in your herd for long enough to say more than hello, well that became rather hard. So this was plan B. While he was not usually one for herd spirit, even he knew that the Basin had some of the highest healers in Helovia. Why go out to learn, when he could stay here in the Basin.
Of course that meant interacting with them, which was not his most favorite thought. Sweet thing was nice enough but the new one, Enna, her sharp tongue still burned a small place in the back of his throat. Still, there was only one way to learn, so he would have to bite his tongue and just do it. Again, not exactly what he wanted to be doing today, but it would move him closer to his goal in the long run. Down the slope he comes till he reaches the valley floor, and then, at a slower pace, he moves to the healer's cave. In the winter it had been the recluse of worn herd members, but now with spring he wondered if any inhabited. Never one to let awkwardness grab him the golden pauses outside the cave, calling in. "Lena?"
"talk talk talk"
OOC:: Open to any healers who come out of the cave, he just is thinks Lena will be the nicest. XD I know you're busy Heather, so just whenever you get time.
His words are clever and bright
Feel free to use any force/magic on Thranduil, short of killing him.
Please tag in every post.
Ask Thranduil any question in the world, he'll be forced to answer on his profile. PM with your question.


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'Justified' Season 4 Casts New Villain
Appearing in everything from 'Yes, Dear' to recurring as 'Glee's' patron saint of TV dads Burt Hummel, Mike O'Malley is altogether known for his blue-collar characters, frequently with hearts of gold. The actor's fans may be in for a bit of a shock in the next few weeks, however, as we've learned that O'Malley will appear in an upcoming episode of 'Justified' season 4 acting none-too-friendly! The 'Glee' star will portray a member of the Dixie mafia at odds with Raylan Givens, but how long will he stick around? Get the latest 'Justified' scoop inside!
'Justified' showrunner Graham Yost may have shied away from his usual big bad format for the show's fourth year, instead electing to focus on a decades-long mystery Raylan Givens finds himself entangled with, but that doesn't mean the fourth year of FX's gunslinger drama will be without some memorable baddies. Speaking to Entertainment Weekly about last night's 'Justified' outing "Truth and Consequences," Yost revealed that Mike O'Malley would appear as a new antagonist for Raylan beginning with the February 5 episode "Kin."
O'Malley will portray mafia man Nicky Augustine, whom Yost revealed would act as a proxy to mobster Theo Tonin (Adam Arkin), as Arkin himself remains largely busy acting as directing producer to FX's upcoming drama 'The Americans.' Last night's episode revealed that the "Waldo Truth" mystery has a connection to the mobster, one that the season going forward will continue to explore. Arkin appeared as the character briefly in the previous season, though Arkin's behind-the-scenes activities prevent him from taking an active presence.
Well, what say you? Are you excited to see Mike O'Malley take a villainous turn on 'Justified'? How are you enjoying the new season thus far?


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September 19, 2012By Anomaly
The latest episodic adventure called the Romney campaign is providing much fodder for his opponents, so much so that it appears that Mitt really stepped in it this time. Enter: Senate Majority Leader Harry Reid (D-Nev) to denounce Romney's controversial remarks surrounding half of this country's population, saying, "He was completely out of touch with Americans." Reid is referencing the secretly taped donor luncheon attended by millionaires and billionaires, where Mitt spoke disdainfully of 47 percent of our country's people.
Reid said, "These Americans pay a slew of other taxes. But in Mitt Romney's view they still don't pay enough … so whose taxes would Mitt Romney raise We know he wouldn't raise taxes on millionaires and billionaires."
Reid is probably the most outspoken politician regarding Mitt Romney's elusive tax returns and the Democratic leader did not change course, "For all we know Mitt Romney could be one of those who pay nothing in federal income tax … we'll never know, since he refuses to release his tax returns."
The Hill reports:
"We can only imagine what new secrets would be revealed if he released 12 years of tax returns like his father," Reid added. "If you have enough money to put it away in Cayman Island or Swiss bank accounts, can you not afford to help pay down the deficit?"
The majority leader, who previously has used his time on the Senate floor to take shots at the GOP nominee, also criticized Romney's record at Bain Capital, saying those 47 percent Romney referred to lost their jobs because of companies similar to his.
"These aren't just freeloaders, these are people where some private equity funds closed their factories and shipped their jobs overseas," Reid said on the floor Wednesday.
There are millions of hard workers in this country who have paid into Social Security and Medicare for decades. Upon retirement, that program pays that money back to them. They are not the 'entitled.'
Surely some of the gazillionaires attending the fundraiser have seen the film, The Color Purple? Let's hope 'the help' wasn't tempted to spit in their cocktails before serving the ruling class — just after hearing Mitt speak of them as lazy, while they served them their meals. The working class is everywhere, putting gasoline in our automobiles, cutting our lawns, our hair, treating us in clinics. The 47% are our mothers and fathers, grandparents and children.
I wouldn't bet against America, Mitt. You're surrounded.


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Please feel free to send us an email and we will get back to you as soon as possible.
***HOLIDAYS!!! We will be closed December 23rd 2017 through January 15th***
All orders made in this time will ship the week of January 15th.
If you really really really need to get in touch during this time please email email@example.com


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Fleas are like birds without feathers! You never know, when it is going to jump on your pooch baby. Stopping your pooch from roaming is like restricting them to enjoy. Pet owners, find it difficult to resist the fact that their pooch is not that sophisticated from inside!! It is said that dog's natural life is about biting fleas, burying bones and barking on an empty tree whole night.
Biting fleas is one of the common traits in a dog, according to million idioms and thousands of phrases. But, is it bothering you?? If yes!!! Then this is a good sign of parenting. Never let your pooch to turn into an addicted pet of biting fleas. Keep those thirsty fleas at bay! As they are sucking your pet's blood.
In this modern era, markets are almost flooded with plenty of products. But, just like you, your pooch is also a sensitive living creature. Experimental use of products can be dangerous to your pet. Go for a brand, which better suits on the medical conditions of your pet. In short, Don't be a copy cat!!
In order to reduce the complex process, here is a firm suggestion of a great product named Program Flavor Tabs. Good fame and broad spectrum of working make it a trust worthy product.
The active ingredient of Lufenuron, which is a benzoyl phenyl-urea derivative. This product works by breaking the flea's life cycle at an initial stage or at the egg stage. Treatment should begin during the season, which is most favorable to fleas, and it should not stop till the season ends. It will ensure good results with desired effectiveness.
You can simply offer the tablets along with the supper. But, be a little cautious, to ensure the proper intake of the tablet by your pet.
Our Flea & Tick Products
Some of the beneficial aspects of Program Flavor tabs are:
1. It can be used along with Capstar, to eliminate adult fleas and prevents flea eggs from hatching. Great combination, good work!!
2. These tabs are meant for monthly application, so no worries, in case any dose is missed.
3. It's proven a safe remedy for dogs and puppies of four weeks of age and older, for the prevention and control of flea populations.
To avoid any complications, never ignore the instructions written over the packages. Keep the tabs away from the reach of small children.


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We get our first glimpse at parenting in the future with The Child! Sara makes a declaration about 36 hour pregnancy leave, Kirby uses the phrase "voluntary birth", Theo decides to focus on Guinan and a lot is made of a hairy chest. A strange white light invades the Enterprise and Troi has a miracle baby in a matter of hours. While the baby grows with incredible speed the enterprise struggles to keep a plasma plague from escaping and wreaking havoc. Continue reading
Log 27 "The Child"Explicit
- November 20, 2016
- Tagged as: Season 2, Space Baby


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Over the course of its history, JOOP! has evolved from a celebrated German cult label to one of the leading international and fashion lifestyle brands. It offers a 360° lifestyle for self-assured, individualistic women and men with a strong affinity for fashion and design. JOOP!'s hallmark style is a skilful combination of modernity and authenticity.
Full of urban attitude, it reflects a fascination with the prevailing zeitgeist and the beating heart of the metropolis.


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Messaging Apps: Mobile Becomes The New Face Of Social
You've surely heard of the second-largest acquisition in tech history, Facebook's purchase of WhatsApp for $19 billion. However, you may not have heard of KakaoTalk, Kik, Line, Secret, Snapchat, Tango, Viber, WeChat, or Whisper. These messaging apps are the new face of social in a mobile context. They've already reached large global audiences and have the potential to become widely used and innovative media portals that integrate games, location-based services, commerce, or payments into one single platform. At the crossroads of mobile and social, messaging apps will continue to innovate and will force digital platforms and established social media players to evolve. This report will explore the disruptive power and marketing capabilities of messaging apps.


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Almost two weeks ago I went to one of Holland's biggest theme park (Efteling) with my family and we had so much fun! Since the weather was supposed to be sunny all day, I decided to wear my Boohoo tiger bodysuit and some simple black shorts.
|All three pictures were posted on my instagram!
Tiger Bodysuit - Boohoo.com
Black Shorts - from a friend (lent it about 5 years ago and never gave her back lmao)
Black Jacket - H&M
Neon Yellow Bag - H&M
Neon Yellow Sneakers - Nelly.com
SXUC Sunglasses - c/o Sunglasses Shop
|Luv this selfie of me and my cousins <3


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This recipe is from Maria, Italy.
makes 12
1 cup powdered sugar
½ cup granulated sugar
1 tablespoon baking powder
½ teaspoon baking soda
2 teaspoon cinnamon
2 cups flour
½ cup of milk
2 eggs plus 1 egg yolk, slightly beaten
1 tablespoon unsweetened cocoa powder
½ cup butter
1 teaspoon vanilla
Preheat oven to 350F.
Combine all dry ingredients, except cocoa.
Slowly add in the milk, eggs, vanilla, and cocoa.
Form into stars and place on a cookie sheet.
Bake 15 minutes or until golden and toothpick comes out clean.


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053 9483338
The orthotics are engineered to your specific needs, after a biomechanical assessment and Computerized Gait Scan has taken place.
Our clinical team uses a state of the art computerised gait scanner in order to assess for faulty foot function, which can be alleviated by prescription orthotics. Your foot is in contact with the ground for about 0.8 of a second when walking and about 0.25 seconds when running. It is impossible to determine normal or abnormal foot function with the naked eye in a quarter of a second.
Scans the Foot
As you walk across the pressure plate, thousands of tiny sensors capture the distribution of pressure of your foot over time.
Maps Foot Pressure
From your step, the computer displays 2D and 3D visual representations of the pressure under your foot. You can see where you have too much or too little pressure.
Prints a Report
The information is then summarised in a report that can be printed for you and your clinician to see. The report of findings will help to evaluate your foot function and determine if the foot, back or knee pain you are experiencing is related to faulty foot function.
Determines the need for orthotic therapy
The information from this report in conjunction with a biomechanical assessment will assist our team in determining if you need orthotic therapy.
Data is sent to the laboratory
When it is determined that you will benefit from orthotic therapy your information is then sent securely to The Orthotic Group laboratory. From there your custom made orthotics are manufactured specifically for you and your feet.
When your orthotics arrives you will be given instructions on how to initially get your body accustomed to them and you will be given instruction on any complimentary exercises that should be performed where appropriate.
During a gait scan, you will be asked to stand and walk across a scanner. The Gait Scan system records your timing sequences during gait as you walk or run across a pressure plate containing 4000 sensors. This in conjunction with a thorough physical examination of the affected area and discussion of the history of your problem enables our clinical team to have a clear picture of your foot mechanics and determine whether you would benefit from wearing custom made foot orthotics.
The data from the scan is sent off to a lab in Canada, where it is analysed and used to make your very own prescription orthotics. Unlike most foot insoles made from polypropylene, which has a short life span and flattens under constant stress, the orthotic foot insoles we provide are made from a unique memory plastic, which is guaranteed for life.
Flat feet are when the arch on the inside of your feet is flattened, allowing the entire sole to touch the floor when you stand up…
A heel spur is a calcium deposit on the underside of the heel bone. Heel spurs are common in patients who have a history of foot pain…
Shin splints are a type of "overuse injury" to the legs. The pain is characteristic and located on the outer edge of the mid region…
Runner's knee, is the most common overuse injury among runners. It occurs when a mistracking kneecap (patella) irritates the…


text: The old man strode with purpose, whistling as he went on his way. His rubber wellied feet kicked up the leafy carpet, his arms balancing a rake over his shoulder. The rake suited him well; the metal rusting and old like him, the spokes bent out of shape from a lifetime of labour. He began to rake up the fallen leaves, the old whistling tune mingling with the delicate notes of the leaves as they cut through the air. He worked tirelessly, amassing piles standing proud like monuments amidst the trees. All the while he whistled that old whistle tune.


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This post originally appeared on the USS Rock 'N Roll blog on January 9, 2012:
The more I learn, the less I know. Or the less sure I am about what I thought I knew, which is similar but not the same thing.
Last night I was at a birthday party for some friends at a bar called the Grafton in Chicago's Lincoln Square neighborhood. It's a bar with a good draft list, sturdy dark wood furniture, and a great feel. I was talking with a guy about the experience of coaching my first Harold team, which I started doing in October. This guy was saying that coaching had surprised him in that the ten people on the team do not improvise or understand improvisation in the same way he does. So when he gives them feedback he has to remember to communicate in a way that fits their individual needs.
He said this like the notion that people aren't all like him was a bold realization or an epiphany. It was difficult for me to suspend my judgment, probably because I am reminded of that fact constantly.[1] I am so acutely aware that other people's experience is different from mine (and inherently valid) that if I encounter any difficulty translating my thoughts and experiences into their vocabulary I can lose the thread of what I believe to be true.
On Tuesday night the team I'm coaching had their fifth show. They killed it. Beforehand I told them some things my (and the dandy's) first Harold coach POB would say (which I more or less tell them before every show): that I wanted to see an opening that's totally different from what I've seen them do before, three untouched two-person scenes in the first beats, and soft or creative group edits.[2] Then I said to have fun and just do whatever they wanted, which they laughed about because that was their response before their previous show and the opposite of what I had just said. Contradiction humor! Continue reading


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I got sent an email the other day from a Canadian telling me about this dude called Kayvon who had apparently made a few videos of himself with NBA players. I would have presumed the email to be spam, except he made specific mention of our Aussie site and how awesome it was. So it was either a friendly assist from an NBAMate fan, or a really sophisticated piece of spam. As any reasonable person does these days with strange looking emails, I clicked on the links and waited for the show to begin.
Ten minutes later I was staring at my computer screen stunned. I don't know what to say about this Kayvon dude, except that you really have to see him for yourself.
Kayvon meets the Spurs
"Looks like Michael Finley to me"…
Kayvon meets the Lakers
"You don't actually play the guitar do you?…
Kayvon meets the Mavericks
"How's Dale Davis going?"…
I don't know whether I spent more time laughing with Kayvon or at him (probably the later) but either way it's entertaining. Some 5-foot British-sounding Candian but doesn't look Canadian or British, wears strange hats, could be 18 but has a moustache, could be 35 years old really, probably drinks a lot of caffiene, could be on speed. I don't know how else to describe him other than fucking weird. But I do know I will be keeping my eye out for more Kayvon TV in the future.
(cheers Donny for the heads up)
Tags: Disco Dirk Nowitzki, Kayvon
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» » Next Post: Not getting enough NBA Downunder? International League Pass might be the go


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Rona Alexander
Rona Alexander, PhD, CCC-SLP, BCS-S, C/NDT - A longtime member of the Education Resources faculty and an accomplished author, Rona Alexander is a speech-language pathologist specializing in the assessment and treatment of oral motor, feeding/swallowing, and respiratory-phonatory function in infants and children with neuromuscular involvement. Dr. Alexander is a qualified speech instructor in Neuro-Developmental Treatment, delivering expert clinical knowledge and a personable instructive style through her basic pediatric and advanced NDT courses. She is a co-author of the book, Normal Development of Functional Motor Skills: The First Year of Life, and co-developer of The ABCs of Pediatric Feeding and Swallowing. She also has served as a member of the ASHA Steering Committee for Special Interest Division 13: Swallowing and Swallowing Disorders. Dr. Alexander maintains a private practice, provides consultation services and conducts workshops on oral motor, feeding/swallowing, and respiratory coordination development, assessment and treatment.
Rona's Courses:
Assessment and Treatment of Children with Oral Motor, Feeding/Swallowing and Respiratory Function Challenges: Children with Neuromuscular Involvement
What others are saying:
The clinical and diagnostic insights that Rona presents make the course a must for a SLP. She will hold your interest and attention! -Roberta Burgia SLP
Rona presented incredible information that relates to all disciplines. She taught fantastic strategies for efficient everyday practice. -Brian C. Perkowski, PT.
Rona is an excellent speaker with a wealth of up to date,functional information. One of the best courses I have attended. -Erica K. Wentzel, MOT, OTR/L
"The best course I've been to, all information I can use on Monday when I get back to work! Any pediatric SLP should take this course." -Melissa Eck, SLP
"Excellent workshop. Huge amount of update - even for a therapist with 40 yrs of pediatric experience! Able to cue in to current philosophies and treatment regimes for immediate affect on the treatments I do in the medically fragile setting. Thank you." - Cynthia Johnson, OT
"It is a genuine privilege to learn and be taught by Rona Alexander, a master clinician in her field.
"Rona was absolutely outstanding. She has a rich experience and complex understanding of oral motor, feeding and swallowing that is hard to find. throughout her presentation she provided invaluable precious nuggets of information to help all pediatric therapists."


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In the picture:
Model: Nico de Corato
Makeup: Mary Samele
Costume: Mr.Ben Closet Costume
Location: Comi Con 2013 DIMC, Mina Seyahi, with Sally (Tim Burton's Nightmare Before Christmas)
Middle East Film and Comic Con, the first and largest popular culture festival in the region is set to take place on On April 3rd to 5th 2014 at the Dubai World Trade Center.
Whatever gets your entertainment molecules jumping and wheter you're a fan, or just want a fantastic day of fun, creativity and excitement make sure you don't miss one of the most talked about events in town.
Become your favourite character with the costume, sfx and make-up artist Mary Samele & Mr. Ben
Contact Us to book your costume & make-up in advance +971 50 117 94 74
- Meet celebrities for autographs and photos
- Buy exclusive merchandise and loads of cool stuff
- Get custom sketches and autographs from international artist
- Watch classic sci-fi, anime and superhero movies
- Compete in the GameZone and try out the latest video game releases
- Take part in art, costume and gaming competitions
- Learn in our creative workshops and panel discussions
- Almost 100 regional artists, writers and entrepreneurs
- Over 40 exhibitors from the world's leading entertainment brand
Jack Sparrow…. ehm… Captain Jack Sparrow is a fictional character and the protagonist of the Pirates of the Caribbean movies portrayed by Johnny Depp and cosplayed by Nico de Corato, owner and founder of DubaiBlog at che Comi Con 2013 in Dubai, with the makeup of Mary Samele and the costume of Mr. Ben Costume Closet. Pirates of the Caribbean film series has been created by screenwriters Ted Elliott and Terry Rossio.
Who's going to come for ComiCon 2014?
DubaiBlog is official media partner of Middle East Film & Comic Con 2014 Dubai, promoting news and sharing on the social network all the main happenings of this edition. We will be also there.
Middle East Film & Comic Con 2014 Dubai will be back in 2014 at the Dubai World Trade Centre
The move to the new venue is a big step and will give the Con room to grow indefinitely though and we've still got the outdoor plaza area for our festival area including all the great F&B and the madness of the main stage!
There will be the double the indoor space and so we're less at the mercy of the weather but above all there are thousands of nearby parking spaces and it's right on the Dubai metro, just in front of Dubai World Trade Center metro station.
Check back here soon for more details on dates and guests and for a Sponsorship or Exhibitors Pack email: firstname.lastname@example.com
Before you even get to Middle East Film & Comic Con 2014 Dubai we suggest:
- You buy tickets ahead of time to guarantee attendance
- Check deadlines on registration for events or competitions so that you don't miss out on your favourite activities
- Stop at an ATM before you arrive at the Con to avoid long queues at the event as there's going to be some awesome merchandise for sale and a lot of exhibitors won't have credit card or debit card facilities
- Wear comfortable shoes and clothing, you'll be standing, walking and jumping for joy a lot!
- If you have a power hungry phone, carry a battery extender – empty power sockets may not be available and bring a spare battery or memory card for your camera.
- Plan what you will be doing before arriving and have a back up plan so that you aren't dissapointed.
- If you've purchased your ticket in advance make sure you complete the contact details slip. This needs to be completed before you can enter and if you do it in advance we'll avoid having a crazy queue!
At the Con
- Bring a backpack for all the awesome merchandise you plan on buying and freebies you'll be collecting – but remember you are wearing it when you turn around!
- Remember food and drink do not mix well with comics and artwork – if you damage the goods, you may be required to purchase them.
- Be healthy – have some healthy snacks and drinks. It will energize you throughout the day.
- Don't lose your badge or pass – it is your key to everything.
- A Con is a place to meet likeminded people and we guarantee that you'll make lot's of new friends! Be respectful of other cultures and above all HAVE FUN!


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Friday, June 20, 2008
I'm a Copycat....So gonna try blogging
This looked like so much fun that I thought I jump on the bandwagon. We'll just have to wait and see if I can actually figure this all out.
3 comments:
- Wild Things said...
You need to add more!
- July 2, 2008 at 5:50 PM
- The Southworth's said...
You should totally try to post something new at least once every couple of months....LOL.
- September 16, 2008 at 11:15 AM
Good Luck in the vast world of BLOGGING! Hope to read more soon...
- October 5, 2008 at 5:18 AM
Subscribe to: Post Comments (Atom)


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Recipe by Laura SA Consultant
150g brown rice
200g raw sugar
150g white glutinous rice
2 eggs
200g arrowroot flour
3 strips orange rind
100g cornflour
1 small sprig rosemary
1 tsp xanthan gum
150g macadamia nuts
1 tsp GF baking powder
· Preheat oven to 170°C. Line a large baking tray with baking paper.
· Remove white pith from orange rind, strip leaves off rosemary sprig. Place into TM
bowl with the raw sugar and mill for 10 seconds on speed 8. Set aside.
· Place macadamias into TM bowl and press Turbo button briefly, three times to
achieve a course grind.
· Place brown rice and sweet glutinous white rice into a dry TM bowl and mill for 2
minutes on speed 8.
· Add arrowroot, cornflour, baking powder, xanthan gum and eggs and mix
for 5 seconds on speed 4.
· Divide the mixture in half. Form 2 long logs about 25cm long x 5cm wide and place
on a lined baking tray, leaving space between logs. Bake for 20-25 minutes until the
dough is firm to the touch and slightly golden. Remove from the oven and set aside to
cool completely (about an hour).
· Preheat the oven to 140°C.
· Once dough is cool, use a small serrated knife to cut each log on the diagonal in 1cm
· Lay slices flat on the baking tray and return to oven for 15-20 minutes, turning once,
until completely dried out. Remove from oven and allow to cool completely. Store in
an airtight container for 2-3 weeks or freeze until needed.
Laura's tips
· Use any of your favourite nut/spice combinations in these biscuits e.g. brazil nut and
coffee, almond and cinnamon, cashew and cardamom, pecan and maple syrup,
hazelnut and cranberries, pistachio and ginger, pine nut and lemon, dark chocolate
and allspice.


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Import your staff's start dates and birthdays
Choose which service recognitions to give: six months to sixty years
Choose rewards staff can redeem with the points they earn
The Recognize platform is inheritantly social. Whenever someone has an anniversary, the whole company can see in the Recognize stream, which you can display in your intranet or a tv in your lobby. Staff can also choose to have their events private where they still get points but only they can see it.
Recognize has amazing user sync abilities with Office 365, SSO, Google, and Yammer. We can always do an import and update via spreadsheets.
Once logged in you can choose which year to celebrate, what the message will be, and how many points it is worth.
Your staff can update their Recognize profile to include their birthday and start date.
9 out of 10 employees agree, Recognize increases staff retention and employee satisfaction. Plus, automated employee recognition frees up cycles for HR.


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At the national level the overall results are positive, but once again the focus is on the lack of states scoring at the upper end of the range in both assessments. Here is a link to Superintendent Dorn's less than enthusiastic reaction to our state results. Based on the support provided by OSPI for Common Core implementation I don't know that I agree with his excitement down the road.
"I'm proud of the work we're doing in our state," State Superintendent Randy Dorn said. "Our results are pretty good. But I'm excited to see how our students will perform after the new, more rigorous Common Core State Standards and Next Generation Science Standards have been in place for a while. I think we'll start seeing even better news a few years down the road."
The results for math show that 36 states including ours scored better than the international average with a range of 466 to 561. Students in our state scored 523 ranking us 18 in comparison to other states.
The results for science were even better showing 47 states outperforming the international average and a range of 453 to 567. Students in our state scored 536 ranking us 21 in comparison to other states.
Not related, but interesting to think about was this article on Publicola sharing results of a Class Size Counts review of class sizes in our state.
Compared to the rest of the country, Washington ranks 47 in class size—meaning our kids' classes are more crowded than those of 46 other states. For instance, during the 2012-13 school year, the average class size in Washington public schools for grades K-3 was 25.3—over 30 percent higher than the legislature's recommended size.
I'm wondering what our state rank would be on the TIMSS report if we could even get to the middle of the class size ranking of states.


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Does the American Psychiatric Association's Diagnostic and Statistical Manual of Mental Disorders propose that there are twenty-two forms of "sexual orientation"? The Islamic Republic of Pakistan (and Focus on the Family) want you to think so.
In the several years I've been working around the United Nations, he's been a treasured source of free entertainment for me, the inadvertent star of an Andy Kaufmann–routine version of himself. The only way to listen to his deadpan, ploddingly loopy soliloquies without withering in vicarious embarrassment or despair at human folly is to assume that they are part of an act of long-form satire that will eventually end in relieved applause.
As ever, representative Marghoob Saleem Butt was doing Pakistan proud.
I caught his act in New York in early February during a meeting of the Committee on Non-Governmental Organizations, a group of nineteen UN member states that considers the applications of NGOs wishing to affiliate themselves with the Economic and Social Council. Pakistan and the other so-called Islamic states in its international coalition, the Organization of the Islamic Conference (now renamed the Organization of Islamic Cooperation), were still worked up over a major symbolic defeat they suffered in June 2011 when the UN Human Rights Council passed a resolution condemning discrimination and violence on the basis of sexual orientation and gender identity.
OIC v. LGBTQ
Introduced by South Africa—to the great consternation of the other members of the African group—the non-binding resolution expresses the Council's "grave concern at acts of violence and discrimination, in all regions of the world, committed against individuals because of their sexual orientation and gender identity." Astonishingly, this was the first time in its history that the UN's human rights body had addressed violence and discrimination against sexual minorities.
Before the vote in June, Pakistan spoke on behalf of the OIC to chastise the Council for discussing "controversial notions" of sexual orientation and gender identity, questioning "the attempt to introduce to the United Nations some notions that have no legal foundation in any international human rights instrument." Contrary to this protest there is a twenty-year-old legal precedent holding that the protection against discrimination on the basis of "sex" contained in Articles 2 and 26 of the International Covenant on Civil and Political Rights extends to sexual and gender minorities.1
In a 14 February 2012 letter to the president of the Human Rights Council, Pakistan's Ambassador Zamir Akram repeated the complaint, saying, "We are even more disturbed at the attempt to focus on certain persons on the grounds of their abnormal sexual behavior." Then, most OIC members boycotted a 7 March UN panel on "Discrimination and Violence based on Sexual Orientation and Gender Identity," which had been called for by the June 2011 resolution. Meanwhile, at the Committee on NGOs, Pakistan was working hard to prevent any LGBTQ–rights group from gaining formal affiliation with the UN. At this particular session, the lightning rod was the Vienna-based Homosexuelle Initiative Wien, a group focused on equal rights for gays and lesbians in Austria. In tandem with the representative of Morocco, Butt trained his crypto-absurdist wit on the organization's use of a medical scientific conception of homosexuality in describing their work.
They say there is some kind of scientific, you know, dictionary on which you can consult the definition of sexual orientation. I can quote a number of other scientific research [sic] in which this—there are different, I would say definitions of, let's say, sexual orientation. I was just going through one which comes as the definition provided by American Psychiatric Association diagnostic. And they are giving twenty-two possible, I would say, forms of sexual orientation. I would really like to know, does this organization really attest to all of those twenty-two types of sexual orientation? Some of them are really even disgusting to read. Anyway, that's beside the point. . . .
To say of this mental discharge even that it was beside the point would already be too unkind to the point. But the talk I heard coming out of the delegate from Pakistan was, I learned, representative of a new rhetoric being deployed across the board by the OIC at the UN. Interestingly for those who patrol the borderlands of science, the argument turns on a willful misreading of an already problematic and politicized publication, the Diagnostic and Statistical Manual of Mental Disorders, or DSM.
Textual deviance
The DSM, published by the American Psychiatric Association (APA), may be the closest thing to a trusted practical guide for clinicians, hospitals, insurers, and regulators as they plumb the human soul. A flippant skeptic might say that it answers to a deep need to know which of all of the weird things that people do are eligible for reimbursement by a medical insurance company. As it happens, the plenary sessions of psychiatric conventions are already quaking with debates over the preparation of the next revision, DSM-V, scheduled for release in May 2013.
For some perspective on the politics of the DSM, consider the fact that its 1917 predecessor had twenty-two psychiatric diagnoses in total. The current edition, DSM-IV-TR (text revision), put out in 2000, has 350. The most notorious change came in 1974 when the APA determined by majority vote among its members that homosexuality is not a mental "disorder" and revised subsequent editions accordingly. The vote was 5,854 to 3,810, inviting one to conclude that non-hetero people are roughly 35 percent screwed up, like everyone else.2
The prevailing version of the DSM does not contain diagnostics for bisexuality, homosexuality, and heterosexuality as such. It does contain numerous conditions labeled Paraphilias, which are "characterized by recurrent, intense sexual urges, fantasies, or behaviors that involve unusual objects, activities, or situations and cause clinically significant distress or impairment in social, occupational, or other important areas of functioning."3 Among these are the familiar forms of sexual deviance ("paraphilia" is preferred by some as a purportedly less value-laden term than "sexual deviation") along with some forms that were, there's no shame in reporting, unfamiliar to this author. The list includes Voyeurism, Exhibitionism, Sadism, Masochism, Fetishism, Autogynephilia (the sexual arousal of a man by his own perception of himself as a woman or dressed as a woman), Frotteurism (arousing fantasies, urges, or behaviors involving touching and rubbing against a nonconsenting person—something that former doyen of cognitive behavioral therapy Albert Ellis used to enjoy regularly on the New York City subways), and Telephone Scatalogia (sexual arousal associated with making or receiving obscene phone calls).
The same list includes Zoophilia and Pedophilia. Pakistan was misreading the DSM as classifying every paraphilia a "sexual orientation" in order to draw the conclusion that a new international human right to non-discrimination on grounds of sexual orientation and gender identity would give protection to rapists of children and animals. This was in the service of the OIC's spurious insistence on the need for a consensus legal definition of "sexual orientation" before the UN can make any further advances in the protection of the human rights of sexual minorities.
In bed with conservative Christians?
There is some evidence to suggest that this devious argument originated with North American evangelical groups such as Concerned Women for America and the Traditional Values Coalition and that it has been circulated in UN circles by Thomas W. Jacobson, a United Nations representative for Focus on the Family—one of thousands of religious organizations that have received affiliation, while Homosexuelle Initiative Wien and other LGBTQ–rights applicants languish in bureaucratic purgatory thanks to OIC–led obstructionism.
When the Israeli representative on the Committee on NGOs intervened to point out that this Austrian organization would never be able to define sexual orientation to the satisfaction of the governments of Pakistan and Morocco, he turned the tables in a way that had to be admired.
I'm not really certain what the distinguished representative of Morocco means when he says that they try to justify homosexual behavior. What really is there to justify? And why is the reference specifically to behavior? How can a man or a woman justify who they are? I'm sorry I think these questions will remain open and I believe that we shouldn't present questions that have no answer to NGOs, questions that may be discriminatory. In this case, it seems they are.
That got Pakistan hot.
Let me start by saying that while I have full respect for the views expressed by my distinguished colleagues from United States, Belgium, and Israel, irrespective of the fact that how [sic] I may differ with them, I would never be calling them discriminatory because these are the views that they are entitled to and as sovereign states they have the right to express them in any forum, especially in the UN forum.
Throwing up his hands at Israel's sensible observation that governments such as Pakistan's that criminalize homosexuality must themselves be in possession of a working definition, Butt brought the curtain down:
I think this type of discussion should end. Let me just say that yes we know what we mean in our countries what is sexual orientation. But we are not granting the consultative status to these NGOs in our countries. We are granting consultative status to these NGOs in the United Nations. That is why we need a definition from the United Nations. So I think this discussion should stop here. We know that this is for the sake of political argument and if that be the case I thought that it's appropriate that I should also put on record what we believe on the subject.
With that, he bolted to the back of the hall to make some calls, leaving his colleagues to respond to his performance. I got the distinct feeling that the discussion would not stop here.
1. Toonen v. Australia, Communication No. 488/1992, U.N. Doc CCPR/C/50/D/488/1992 (1994). ↩
2. John Cloud, "What Counts as Crazy?" Time magazine (March 19, 2012), 44. ↩
3. Diagnostic and Statistical Manual of Mental Disorders, Fourth edition, Text revision (Washington, DC: American Psychiatric Association, 2000), 535. ↩


text:
Somewhere in a field not so far, far, away, film crews are gathering in a hidden base.
Or not so hidden, as rumour has it the next instalment of the Star Wars franchise is being filmed in the iconic Cardington Shed 2.
Avid shed fan Trevor Monk snapped this intriguing picture of what he believes to be part of an external set build outside the former airship hangar.
But what could it be? Perhaps part of something bigger being constructed out sight behind those 50m doors.
We will just have to wait until the film, Star Wars Anthology: Rogue One, directed by Gareth Edwards, hits cinemas in December next year.
For the latest, follow @CardingtonSheds


text:
Have your students create a wikipedia page in ppt. I have attached the full Wikipedia template for PowerPoint so you to get started right away.
- Students recreate a wikipedia article about themselves, another classmate, or any person/place/thing
- Students use hyperlinks to make the pages function like real webpages.
- Students create a references page
I created this template in PPT 2007. You can download the file here. In the speaker notes you will find some extra tips and explanations for using this template.
Enjoy! & If you have any other ideas for student uses of this template, please share.


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Do we need permission too install a memorial bench?
Yes you will need to gain permission too install a memorial bench in a public space, often the, local council or parish church will be able too provide you with the details needed too do this, if the bench is due too be fitted on private land it is imperative too gain permission from the land owner.
Who arranges delivery?
We offer a complete service once we have made your bench we arrange delivery at a convenient time for you either by our driver or by secure currier
Where are your benches made?
All of our benches are bespoke made by craftsmen from start too finish in our Shropshire workshop, as we make each bench too order we are more then happy too alter any of our designs too fit your needs, our craftsmen take great pride in there work ensuring a top quality hand made product
Do you carve inscriptions?
We hand carve all of our benches using traditional skills, as we hand layout and carve the work we are able too carve any custom font hand carved letters are far superior too machine routed inscriptions, we are also able too carve images onto the work please see our gallery of images on our carving page for more information
Do we need too treat the benches?
No We recommend leaving the benches too season naturally over time they will weather to a silver grey, our benches are made from much thicker sections than cheaper imported benches too with stand the rigours of a British winter any of our memorial benches will last in excess of 25 years


text:
Pender is fine and frisky this morning! He isn't crowing yet, but he is muttering to himself like he used to. I put him back out with the hens and Pender did what roosters do! He chased a half dozen hens around the yard until he caught them and mounted them. Definitely feeling MUCH better!
I am setting up to give the goat milking lessons. We needed to clean up the yard anyway, so it has been good motivation. Still have a lot of stuff to do in the front yard, but am moving forward on that.
I want to get 3 or 4 more patio chairs so participants can sit down while here.
I also want to build a small *prep* table to set various items on...the hoof knife, udder balm, etc.
The guy that I gave the milking class to and sold Max to is going to buy Gerte. He has to double check with his wife, but he thinks my price is more than fair and he knows my goats are healthy.
So, one less goat to feed...and now Gabby won't have Gerte tackling her to nurse every ten minutes!
I am getting the *itch* to rearrange the furniture again...dunno why, it just seems like a good idea.
Of course, I doubt anyone else will think it's a good idea!
Making orange cajeta today and Cherve cheese. When we move to the northeast, I GOTTA have my own cheese cave! That's about Number 181 on my "Gotta Have" list. I am quite sure my real estate guy is beginning to hate me...lol!
That's all for today...back to the grind! Besides cheese and cajeta, I am making butter today, AND, if I find the time, some chimmichurri.


text:
Step Into The Ring With CM Punk Tattoos!
Professional wrestler turned UFC fighter CM Punk has some loyal fans who show it ink.
CM Punk tattoos are perfect for any wrestling fan after a cool tattoo!
Phillip Brooks aka CM Punk is a retired professional wrestler and current UFC Fighter, although he is still to have his debut fight. Considered one of the best wrestlers of his generation Punk reached the top of wrestling when he held the WWE title for 434 days, the longest reign since 1988 and sixth longest in history!! No stranger to ink Punk himself is a tattoo lover and has two sleeves, his chest tattoo and his stomach and fingers tattooed. Even his fans have embraced his love of body art and got their own Punk themed design!
CM Punk tattoos are a fun tattoo any wrestling fan can enjoy. A design inspired by one of wrestling's greatest ever performers is always a cool choice and these CM Punk tattoos are just that. Enjoy!!


text:
State Counsel for Offenders
What We Do
We provide indigent offenders who are incarcerated in the Texas Department of Criminal Justice (TDCJ) with legal counsel or representation that is independent of the TDCJ.
However, State Counsel for Offenders (SCFO) will not help offenders with civil rights issues, TDCJ policy or procedure issues, administrative disciplinary matters, fee-generating cases, and various other legal issues depending upon the circumstances.
This service is only available to offenders who cannot afford to pay an attorney to assist them with their legal problems.
There are four legal sections within SCFO: Criminal Defense, Civil Defense, Appellate, and Legal Services.
Legal Assistants investigate and research offender time issues and are overseen by the Appellate section. SCFO Investigators support all sections with investigations and process of subpoenas. Administrative Services staff support office functions and oversee the employment process.


text:
Photographer: Sedgfield, William Russell
Medium: Photographic print
Date: 1868
"Bensington (locally pronounced and frequently written Benson) is now the quietest of country villages, though it formerly possessed a certain importance as one of the stages on the road from London to Oxford. Two large but long-deserted inns recall the memory of the old coaching days, when the village was roused to temporary animation by the sound of the guard's horn and the appearance of the mail-coach dashing up to the door of the posting-house to change horses. There is little remarkable about Bensington itself, but the traveller who passes through it would do well to visit Ewhelme, a tiny village about two miles off, and away from the high road as well as from the river. It possesses a most picturesque little church and group almshouses, both of considerable antiquity."
Descriptive letterpress from the book 'The Thames Illustrated by Photographs'


text:
Alerts and Updates
UK Chancellor of the Exchequer Issues Annual Autumn Statement
December 3, 2014
Measures will be taken to address certain structures in the investment fund industry where guaranteed investment management fees are disguised as capital gains so that income tax is not payable.
UK Chancellor of the Exchequer George Osborne delivered his annual Autumn Statement on 3 December 2014. This Alert highlights the key contents of the statement, but the detail of the proposals will become apparent only on the publication of the Finance Bill next week. We will issue another Alert at that time.
Companies that seek to avoid UK corporation tax by means of diverting their profits from the UK will be subject to a new regime, which imposes a 25-percent Diverted Profits Tax on profits that are "artificially diverted" from the UK. Details such as how this will operate in practice and what arrangements will be within the regime are currently unknown.
The UK Stamp Duty Land Tax (SDLT) regime will be reformed. The base calculation will alter so that SDLT rates apply on the portion of a property purchase price within that rate band. New rate bands will be introduced, with the highest two applying SDLT at 10 percent on consideration over £1 million and 12 percent on that over £1.5 million.
Measures will be taken to address certain structures in the investment fund industry where guaranteed investment management fees are disguised as capital gains so that income tax is not payable. It is important to note that it is specifically stated that returns based on fund performance, such as carried interest, will not be affected by these changes.
Those individuals who are resident but not domiciled in the UK face an increase in the charge applicable to use the remittance basis of tax. The charge will remain at £30,000 for those resident in the UK for seven of the previous nine tax years, but this will rise from £50,000 to £60,000 per year for those resident in the UK for 12 of the last 14 years. A new charge of £90,000 for those resident in the UK for more than 17 of the last 20 years will be introduced.
Various anti-avoidance measures arising from the Organisation for Economic Co-operation and Development's (OECD) Base Erosion and Profit Shifting initiative will be implemented into UK law, notably those areas involving common reporting and the use of hybrid instruments.
UK capital gains tax will become payable on the disposal of UK residential property by certain persons not resident in the UK who spent minimal time at the property.
The Annual Tax on Enveloped Dwellings, applicable to certain UK residential property owned by non-resident and non-natural persons, will be extended and increased.
Domestic anti avoidance regimes will be extended so as to become more effective and robust.
There are further announcements but the aforementioned are of most overall significance. As stated, a further Alert will be issued on publication of the Finance Bill.
For Further Information
If you have any questions about the Autumn Statement, please contact Jenny Wheater in our London office, any of the attorneys in our Corporate Practice Group, any of the attorneys in our Private Investment Funds Group or the attorney in the firm with whom you are regularly in contact.
Disclaimer: This Alert has been prepared and published for informational purposes only and is not offered, nor should be construed, as legal advice. For more information, please see the firm's full disclaimer.


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Men's Regency Tailcoat with Five Collar and Lapel Options. Period 1810 - 1830
This tailcoat has a waist seam and is double breasted with
the bottom two buttons meant to be buttoned. When buttoned
the collar and lapels bow out to make room for shirt, cravat,
and up to two vests.
The collar stands approximately 3 inches
tall at the back of the neck when folded over. The front of the
coat is cut broad and the back narrow, forcing an erect stance
or may even throw the shoulders back. The fit is very close.
The sleeves are very long, meaning to end at the wrist or
longer, with the cuffs adding another 3 inches so that the
sleeves with cuffs end at the knuckles of the hand. The sleeves
fit very closely except at the top where they are puffed and full.
The shoulders are cut very narrow.
There are two separate tails
that overlap at center back. The coat has an inside breast
pocket and there are two tail pockets. The back has two pocket
flaps that are only decorative. View A can be made with any
Views B, D, D, and E have a collar and lapel that must be
made with wool that does not ravel or ravels very little.
View A lapel is a simple notched collar, which could be made
with the upper collar of velvet if desired. View B is a small
'M' notch. View C was called a 'Lark's Tongue' notch and
is very pointed. View D is a wide 'M' notch. View E is a long
touching 'M' notch. The instructions have both period and
modem (theatrical) tailoring instructions. Information about
fabric, interfacing, lining, fit, and supplies sources are
included inside the pattern.
Fabric: Wool 12 to 24 oz. This type of fairly thick, felted wool
can be called Melton, Coating, Pilot Cloth, Doeskin,
Broadcloth, or Flannel. Sleeve Lining and Pocketing:
Bleached Muslin or modem lining fabric.
Chest Interfacing: Linen canvas or modem hair canvas interfacing.
Collar and Front Facing Interfacing: Wool Melton or
Linen Canvas or modem hair canvas interfacing.
Optional inside lining: Silk Faille or modem lining. Notions:
Sixteen 5/8inch or 3/4 inch shank buttons, four 3/8 inch or 1/2 inch shank
buttons. Optional for modern construction: 1/4 inch Fusible stay tape
Our Price (inc VAT):
Men s Narrow Fall Front Breeches, c. 1790-1820 Also known as Small Falls. Men s short breeches with a narrow fall front opening, with side frog poc...
Our Price: £19.56
1795-1817 Men's Vest
This vest is designed to be worn under a coat, specifically
Laughing Moon # 124.
This pattern is based on patterns published...
1806 1830 Vest and slip vest
This vest is designed to be worn under a coat, specificallyLaughing Moon 121 or Laughing Moon 122.
The slip vest in vie...
Also known as a Bib or Apron Front.
This gown opens on both sides of the front, with the entire front bodice and part of the front
of the skirt fall...
Our Price: £20.59
Cotton Corset laces with silver metal aglets (end tags)
Our Price From: £3.37
Ladies Regency and Romantic Era Corset LM115
Please fill in the following form to contact us.


text:
Last week was cold and rainy – so we made soup several times. This was our favorite – note the kids' spinach in yet another dish!
I adapted this recipe from Slow Cooker Favorites Made Healthy. The recipe instructions were to make your own meatballs – I cheated and bought frozen turkey meatballs. I just threw the frozen meatballs in the bottom of the slow cooker, topped them with chopped fennel & onion, minced garlic, dried basil & oregano, and chicken broth. Then turned the cooker to low and left it for 10 hours. The orzo cooked for about 5 minutes at the end, and I put the fresh spinach in the bottom of everyone's bowls before serving, so it wouldn't overcook.
Delish! I don't normally cook with fennel and I loved it in this soup. I sold it to the kids as "meatball soup" and they dug in. Made great leftovers, too.


text:
|This page is full of tools and information that I developed and give away, and some secondary references that I think
are terrific. You are free to download and use my materials at your own risk. I will keep making additions to this page,
and continue to adapt these materials, which are often speaking outlines, as stand-alone curricula.
|Budget Model
Fully working budget
model; ready-to-use,
adaptable; free of charge
|This is a multiple cost-center budget model Excel template, set up for five programs and two
supporting functions with full staff-effort-based allocation of shared costs and complete trail back
to line item definitions. Note the use of the Names tab - color coding indicates what is an input; if a
field is filled in with black type it is probably driven by the centralized names tab. This allows the
user to rapidly rename cost centers and line items as is useful. The Model attached has sample
data in it, including a Notes tab through which a budget manager keeps track of changes between
iterations of the budget.
There is also a matching written Cost Allocation Policy
|When Worlds Collide:
GAAP v. TAX
Will a purist view of
GAAP get you in TAX
|Attached is the outline of the most recent version of a presentation I enjoy making on issues in
GAAP v. Tax, a current passion of mine. Many groups are advised by someone strong in GAAP
(Generally Accepted Accounting Principles - the rules CPAs use in audits), or strong in Tax law,
and unaware of the strategic issues from the other side. This outline hits major controversies and
common errors I see, and contains cites to technical GAAP and TAX sources to illuminate some of
these issues. I presented this most recent version at the May 2006 OSCPA Statewide
Not-for-Profit Conference in Portland; very similar versions at the AICPA and the Northern California
CalCPA lunch groupo. You attached. (Disclaimer: GAAP cites are in old SFAS 116/117 format not
yet the new and improved and Kafkaesque [somewhat inaccessible] ASC...sorry! Sooner or later I
will update.)
|Charity Lobbying:
Advanced Strategies
under the 501(h) Election
|Internal Revenue Code Section 501(h) defines expenditure limits for eligible public charities that
elect to be governed by Section 501(h) rather than the default test ("insubstantial part"), which is
much less objective. This presentation (BIG file 1.7MB) summarizes calculation steps and
suggests a number of advanced strategies as a way to make 501(h) come alive, since in my
experience practitioners learn the rules, but remain gun-shy about how to implement them. For
charities that lobby, experts are nearly unanimous that 501(h) is the way to go; in fact, experts are
puzzled as to why so few charities have elected 501(h).
Background article on
commerciality & tax
exempt status
|This is an article I wrote as a chapter in Andy Robinson's book Selling Social Change (Without
Selling Out), entitled: Unrelated Business Income and the Tax Implications of Earned Income.
This was my final draft before the book editors worked it over. Andy was so kind in asking me to do
it for him! He is a development person allowing a tax person to write technical stuff that's a little
pessimistic, (which means he's a responsible development person and you should hire him.)
And not least, he got me listed with my first and only ISBN number!
This article is my best effort to describe the history of the commerciality principle for tax-exempts,
and the rules about, and exceptions from, taxable unrelated business income. Social Venture
people seem to all recommend earned income strategies to my charity clients. I believe earned
income is a good "leg" on the diversified "stool" of a group's income planning, but tax law for
charities places more value on contributed income than earned income. I also believe our groups
do not have the management horsepower, generally speaking, to run a business as well as their
main enterprise.
|Spotting Problems in
Ethical Grey Areas
& What to do?
|These materials are from a session Julie Floch (a New York City exempt organizations CPA whom
I adore, and who practices on both sides of the "gaap/tax divide"; in my private list of the world,
Julie is alongside Sigourney Weaver as rockstar heroines!).
Our goal with the session was to provoke thought about identifying and stopping the kind of
unethical practices that may not break any law or regulation, but if written up in a newspaper by a
skeptical reporter, would be a tremendous embarrassment to the target nonprofit, and further
weaken our sector.
Our thesis is that the bad actors who've been caught, sometimes had genuinely and completely
lost sight of how things would look under the harsh glare of public attention. Had they lost their
moral compass? Some threads seem to emerge as we explore this area: founder's syndrome
and other cases where the boss just cannot tell himself or herself apart from the charity or entity
and cases where the CEO feels under class pressure to "keep up with" the often-wealthier donors
and board members. One great example was the recent American University scandal that is still
playing out. Another way these ethical grey areas set themselves apart in my mind arises from
Gerald "Gerry" Zack's recent book Fraud & Abuse in Nonprofit Organizations. Zack differentiates
three types of cases: insider perpetrator on the organization, outside perpetrator on the
organization, and the organization as perpetrator on the public interest. I think the grey areas we're
trying to highlight are often at the intersection of Zack's first and third types, which is precisely what
makes them so dangerous in the press.
The idea is that we finance staffers, auditors, board members, too often "go along to get along"
and if there's something we have to do or approve in our work that makes us feel a little "icky," by
golly NOW is the time to bring it up internally and get it dealt with, even if that's awkward. The
Sector is under pressure.
This is the slideshow, and the supplemental materials (some clippings and one study).
|Accounting for
Property or Services
|The rules about accounting for donated property and services are clear, but many groups and
professionals are confused, or find it too difficult to do the necessary work. Some gifts are
reportable on GAAP financial statements but not on Form 990. These two files are an explanatory
memo and a table showing the differences. Gifts In Kind a/k/a Donated Property, Services &
Facilities: memo, and 3x3 table.
|An Optimistic View of
New Regulation:
Tom Silk on California's
Nonprofit Integrity Act
|In this article, Rational Exuberance: An Exploration of the Adaptation by California's Charitable
Sector to Changing Governance Standards, leading tax and corporate attorney Tom Silk writes
thoughtfully and optimistically about charity adaptations to public calls for improved accountability
and transparency. Subtitled "Notes from the Field" it is a remarkably clear and pleasing take on
the current situation with not only California legislation, but proposals from the staffs of the Senate
Finance Committee and the Joint Committee on Taxation (both Federal) and the first round of
response from the Independent Sector led "Panel on the Nonprofit Sector."
|Action Organizations:
the historical view
When is strong
advocacy still charitably
|table of contents, working backwards from the Tax Regs through the interesting courts that led to
the definition that "An organization may be educational even though it advocates a particular
position or viewpoint so long as it presents a sufficiently full and fair exposition of the pertinent
facts as to permit an individual or the public to form an independent opinion or conclusion. On the
other hand, an organization is not educational if its principal function is the mere presentation of
unsupported opinion." It's more interesting than you think: you can read the appellate courts slap
down the nazis and support the lesbians! (Literally.)
You can also download the IRS CPE Text (legal briefing for auditors on the issue) on the subject.
|Materials & Downloads


text: The new Al Gore movie, ″An Inconvenient Sequel″, has flopped at the box office. It finished in 15th place, earning barely a million dollars. While some are blaming critics and even the film studio for a lack of advertising, the real culprit is ′The Truth′ about Global Warming. Man-made climate change simply is not happening. Global temperatures are not increasing, nor are sea levels rising. If anything, both are declining! Much like public opinion on the whole warming issue. Polls have shown a steady drop in belief in the ′warmist′ theories, as well as its importance as a national, political issue.