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White Whole Wheat Buttermilk Pancakes (Large Batch Recipe)
Pancakes are the ultimate breakfast freezer meal. They cook up fast, freeze perfectly, and my 7 year old can warm them up. Perfect, especially when I am running around trying to get everyone moving in the morning. If nothing else, I always try to have a ton of pancakes available in my freezer for a quick easy no fuss breakfast – well no fuss until someone gets maple syrup in their hair
Over the years, I have tried a ton of homemade pancake recipes. All were good in their own right but I could never seem to find one that I loved. They were all just okay but to me never tasted as good as a mix.
A few months ago I saw a buttermilk pancake recipe on the back of the Saco Cultured Buttermilk Blend container. I adapted it slightly using white whole wheat flour and a little vanilla. The results were delicious and now this has become my go to family pancake recipe.
If you have never used buttermilk powder before I highly recommend you keep a container in your refrigerator as a staple. It is much more convenient than having to run to store for buttermilk every time you need it. Also, you don't have to worry about it going bad like you would regular buttermilk making less waste. I found the Saco brand in the nature foods baking section at Wegmans.
The recipe I am providing for you will make 27 – 30 pancakes. Like I said, I always try to have a supply of pancakes in the freezer so rarely do I ever make a small batch. Whether you make 1 pancake or 100 a mess will still be made in the kitchen, so I figure might as well make a lot, especially with back to school right around the corner.
Trust me, you will love having these available on busy school mornings.
- 3 cup white whole wheat flour
- 6 Tbsp canola oil
- 1 tsp vanilla
- 3 large eggs
- 0.75 tsp salt
- 1.5 tsp baking soda
- 3 tsp baking powder
- 3 Tbsp sugar
- 0.75 cup buttermilk powder
- 3 cup water
- In a very large bowl (I used a sauce pot) combine the flour, buttermilk powder, sugar, baking powder, baking soda, and salt. Make a well in the center.
- In a small bowl, whisk together eggs, vanilla, and canola oil. Pour into well of the flour mixture.
- Pour in water and stir until all the dry and wet ingredients are just combined. There will still be some lumps. Also, because this is wheat flour the batter will be slightly thicker – you could add a little more water if you want a thinner consistency.
- Pour batter in ¼ cups onto a hot griddle pan or indoor griddle. When the top becomes bubbly turn over and cook until done. Pancakes only take a couple minutes to cook so make sure to keep an eye on them.
Read more from Organize Yourself Skinny.


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posted by Rushi Raj, last updated on May 1st, 2015 at 12:21 pm
When it comes to style you cannot go wrong! As the day comes closer the excitement goes out of control. Only two days from now and you shall witness one of the most stylish events of the year as the first ever Television Style Awards will make your Sunday evening extremely stylish.
From the who's who to the who's new of the industry walked the red carpet in the most stylish outfit in complete glamour, grace and style. Did you know how the stars keep it stylish? Click here to find out.
Don't miss the very glamorous and stylish evening on Sunday at 7PM only on Colors!
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3mm Semi Precious Natural Faceted Square Cut Loose Light Blue Aquamarine AAA for One
Listing is for One (1) gemstone
100% Natural...Beautiful Brazilian Aquamarine...Color is a light blue and clarity: Vs-1 clean. Size: 3*3*2.75mm ,Carat size avg: .14 cts. Will fit into standard setting of this size. Comes With Gem case for storage.
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We are putting together a mint green and gold toned vintage wedding palette for a client and thought we'd share some inspirational ideas with you. This fresh colour palette amazes us with its infinite possibilities. Elegant and celebratory, the soft pastel mint green works surprisingly well with a touch of lustrous gold, seducing all of us with its dreamy and classy vibe. The delicate colour palette is perfect for brides that are looking for a gentle tone but with a glamorous touch.
Little tip: Invitations is always a good way to give your colour theme a great kickstart. Bella Figura has a range of beautiful invitations and their 'Viceroy' design here is one with the exact same colour palette.
The colours could also be used on desserts, photo backdrop, or even the bridal bouquet! Still wondering how to get started? We've thrown together a little inspiration board for the brides-to-be who are falling head-over-heels for this palette!
The Modern Swash design by Bella Figura is the perfect invitation to set the mood for any art loving couple's hip, stylish soiree. Love this design? All of designer Chelsea Petaja's inspired designs are on sale through July 31st! Available in Hong Kong at The Wedding Company, email us at firstname.lastname@example.com for an appointment to browse over 300+ designs on offer!
modern swash customization | letterpress ink: charcoal | foil stamping: copper shine | fonts: chloe + danube | paper: white | invite size: S-8 | liner: classic color pattern in charcoal | original design by Chelsea Petaja |customization by in-house designer Jessica Tierney
Bella Figura's 'Do Good' promotion is back! Enter their contest to win USD1500 in stationery from Bella Figura. Everyone who enters will be eligible for 25 free invitation sets with an order of 50 or more. It's easy to enter! Here's how it works: they want to see what good means to you — is it volunteering at your local food pantry, or giving blood? Planting trees or spending time with patients at the local children's hospital? Whatever your good deed is, we want to hear about it! Upload a photo or video on Instagram to share what you're doing to make a difference, and they'll give you 25 free additional invitation sets just for your good deed! The grand prize will be awarded to the person with the ultimate good deed. No purchase is necessary to enter, and the contest is open to entrants worldwide! Want to be inspired? Check out last year's winner, or take a look at the entries they received in last year's contest!
Entry period: Your good deed must happen between July 2 – July 23, 2014. Submissions must be uploaded to Instagram by midnight onWednesday, July 23, 2014 to be eligible.
Prizes: Everyone who follows the guidelines above and uploads a photo or video of their good deed to Instagram will be eligible for 25 free additional invitation sets with the purchase of 50 or more [you must purchase at least 50 invitation sets]. This promotional offer is valid on orders placed through October 15, 2014. "Invitation sets" include an invitation, reply card + envelope or reply postcard, invitation envelope, and any coordinating embellishments (this includes envelope liners, pocketfolds, edge painting, etc.). One lucky winner will win $1,500 that can be used towards their next order at bellafigura.com. The $1,500 grand prize must be redeemed by December 15, 2014. The grand prize winner will be announced on Monday, July 28, 2014.
Criteria: We're letting you determine the definition of "good." For the free 25 invitation sets, anything you consider good will work. For the grand prize, we're looking for inspiring actions that bring us hope; that demonstrate the power of an individual to do good; and that show us how the world can be a caring and beautiful place. Please be sure to get a photo or video of yourself in action!
Judging: The team at Bella Figura will vote to select one winner for the grand prize based on the criteria listed above. The winner will be announced on Monday, July 28, 2014.
Other details: the Buy 50 Get 25 promotional offer can be combined with our other ongoing discounts – save 10% when you order 6 printed pieces or more, or get free favor cards if you're donating to charity – but cannot be combined with our Designer of the Month promotion. The grand prize cannot be combined with any of our other ongoing discounts or promotions. Grand prize winner may take advantage of Buy 50 Get 25 free promotional offer in a separate order.
There is an element of beauty to alfresco weddings that simply cannot be re-created indoors, nature's allure adding to the charm of an experience that's meant to last a lifetime. An outdoor setting may not be the first thing that comes to mind when it comes to planning weddings in Hong Kong, but this city of bright lights does have its fair share of absolutely stunning alfresco venues.
Here are our three favorites:
The Lawn at the Upper House
Cosy. Elegant. Intimate. Blending shades of ivory into an all-natural palette, the Lawn at the Upper House is a hidden jewel of sophistication veiled behind high-reaching skyscrapers. With an open stairway illuminated by the soft glow of dimly lit lanterns, this little piece of perfection fit for sixty of your nearest and dearest promises to be a romantic atmosphere, ideal for a private ceremony. The Lawn comes with a minimum charge of $70,000+10% for a 2 hour booking or $80,000+10% for a 3 hour booking. Contact email@example.com for more details.
Hyatt Regency, Sha Tin
To have a large-scale but secluded wedding outdoors in Hong Kong may seem to be a hard balance to achieve, but this picturesque venue might just be the quintessential exception. A sure gem of a tranquil getaway, the Hyatt Regency in Shatin boasts beautiful a landscaped garden with lush greenery. Prices range from HKD42,800 and up for a maximum of 60 guests. What better place to enjoy the gorgeous canvas of warmth and vibrancy as the sun sets, and to let your heart soar as you dance the night away under starry skies?
The Garden Suite at The Peninsula
Boasting a luxurious panoramic view of Victoria Harbour, the Peninsula's Garden Suite is the classic location for the perfect true love snapshot against the backdrop of Hong Kong's iconic skyline. Featured as one of the most exclusive suites in the world, complete with a beautiful garden terrace, private elevator access and Peninsula's legendary service, this venue of 2,722 sq ft can accommodate for a banquet of 48 pax or a standing cocktail party of 60 pax.
This post was written by Inga Lam
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Contact Us
About Us
Our clients are the lifeline of our business. Our business goal is to ethically provide our customers the highest quality products and services, efficiently and professionally, at competitive prices, meeting and exceeding their needs and expectations while making a fair profit.
Following these beliefs and principles has allowed QuantumGraphix to experience astounding growth in a very competitive print market during the down economy. QuantumGraphix will continue to surpass our customers' expectations while adapting to their ever-changing needs.


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Riffmaster Professional Torrent
You might encounter numerous mistakes and the very best solution is to employ a registry cleaner that can be trusted to repair it. There are numerous Pc hassles that might happen. It causes difficulty and headache on your behalf. So, new inventions had been produced to preserve the integrity and fast pace of your most precious utility, the pc.
Almost there! Now that your scan is complete, it's time to let regcure repair the issues that it discovered with your computer. In purchase to do this, you will require to improve your RegCure obtain to the complete version. Don't worry, regcure is very affordable and you will soon find that it is a plan that you rely on frequently so it is worth the small expense.
Luckily, registry cleaners have been designed to fix these problems, but you require to be sure that you're going to get the best one for Vista. You see, there are so numerous registry cleaners out there which are barely ever updated. And since Vista has brought many new attributes (and problems) to the registry, it's important that you use a registry cleaner which is going to resolve all the newest issues for you.
A multi-track beat recording method can utilized for some of the mastering. These kinds of programs can't do every thing that reg cure can, but will do some things that regcure pro can't. The type of outcome you are after is what counts.
RegTidy. A registry cleaner that utilizes a higher-performance detection algorithm, that's what it is. It is also designed for novice use so you don't have to be a diploma holder in information technologies to navigate via it. Just click on here and there and you'll be done before you know it. If you're considering of buying this product just to discover out it's not what it claims to be, a one hundred%twenty five cash-back again guarantee is offered, so there's no require to fret.
Choose whether or not to thoroughly clean the registry manually or via registry cleansing instrument. Think about which 1 matches your functionality. If you are totally blank, you might as nicely choose for the latter. In right here, you can either buy or obtain a totally free registry cleaning plan from the net. reg cure and Registry First Help are two great samples of totally free registry cleaning software program most professionals endorse simply because of its file security and complete features.
The Home windows registry is the database exactly where Home windows retains important info on your software, options and other crucial data. Each time you install a new piece of software, the registry will get modified. Each time you uninstall a piece of software program, the registry is changed once again. These modifications introduce the chance for errors in your registry and the overall performance problems that go with it.
You also want a registry restore program that is going to display you not always the greatest number of registry issues, but the one that shows the most correct number of errors. Some registry cleaners will phony the quantity of errors it finds so that you will be tricked into thinking that there are a great deal of issues and that you ought to buy their item. Stay away from these.


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The Graham Bell Award for Best Communication Solution has been awarded to Californian company Jajah for its long-distance and international calling products.
Its service can be accessed from any phone or computer in 122 countries at the moment - and allows consumers to keep their existing carrier without entering new contracts.
And now it has received a big pat on the back from the Service Provider Forum of the Telecom Council, which includes industry big wigs including BT, Vodafone, AT&T and Swisscom.
The companies chose Jajah out of a list of hundreds of telecommunication services from around the world.
Liz Kerton, president of The Telecom Council explained the choice: "It is the Council's intent to highlight companies that have tremendous potential and an approach that appeals to communication service providers from around the world".
"Jajah stands out in the crowd with its innovative voice solutions for consumers and a proven network that leading tech companies and telco partners are leveraging for their own business advantage."


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Recent Developments with Respect to the Medicare Anti-Markup RuleMay 1, 2008 BC Advantage
In the 2008 Medicare Physician Fee Schedule released on November 1, 2007, and published in the Federal Register on November 27, 2007, the Centers for Medicare and Medicaid Services (CMS) recently revised the longstanding Medicare anti-markup rule, which previously applied only to billing for the technical component of diagnostic tests. The newly revised rule will have a potentially dramatic effect on the ways that physicians and other suppliers provide and bill for diagnostic tests.
Download the full article (pdf file).


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Review: Liederabend
"Music and poetry have a common domain, from which they draw inspiration and in which they operate: the landscape of the soul. Together, they have the power to lend intellectual form to what is sensed and felt, to transmute both into a language that no other art can express. The magic power that dwells in music and poetry has the ability ceaselessly to transform us."
So wrote the brilliant German baritone Dietrich Fischer-Dieskau. The annual Liederabend perfectly encapsulates that statement in a festive collaboration between the Music and Modern Languages Departments, showcasing the music and poetry of a wonderful selection of French, German, Italian, Spanish and Russian songs. It's also an intimate occasion: the Adderley lends itself quite beautifully – a drawing room feel but with an encouraging acoustic – just the ticket for both performer and listener. The contribution is immense. Hidden inside the varied programme are the translators, the incredible accompanying from Miss Toomer, Music Scholars and non-scholars, TMV – as opposed to HMV – (work that one out … ), researchers – the list goes on, and all in pursuit of a very moving and rewarding experience. In fact, I would go so far as to say that in all the music that takes place in this marvellous institution throughout the year, this is right up there with the best.
Congratulations then to all involved – most notably the performers, and with special praise to Tate Oliphant (MO Re), Francesca Coles (EL Sh), Darcey Goble (MM Re), Christopher Beswick (C1 L6), Jonathan Venn (C3 U6), Lucy Hudson (EL U6), Salome Northridge (IH L6) and Jordan Coles (SU U6) for particularly persuasive and captivating performances. Altogether, a truly magical occasion and an excellent inter-departmental initiative.
Philip Dukes
Artistic Director


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Unfold: How Did People of the Past Explain the Universe?
03 December 2015
Ryiochi Kurokawa's new commission, Unfold, will showcase his unique understanding of the universe through a combination of art and science. But how did people of the past explain the cosmos? Read on to find out how humanity's perception of the universe has changed over time…by Jenny Evans
The ancient world had numerous theories which viewed the Earth as the only planet in the universe, or the central planet in the universe. In (approximately) 1200 BC Mesopotamia, the recognised 'creation story' was the Enuma Elish, in which the universe takes the form of an earth sitting in the middle of a cosmic ocean. The story (paraphrased) goes like this: Originally, Apsu (Ground water) and Ti'amat (salt water) coexisted. They gave birth to a wide range of Gods. Eventually, Ti'amat is killed by her son Marduk. Her body is split in two; half becoming the Earth and the other half becoming the heavens. At this point, the Gods, sick of all the trouble it's causing them, no longer wish to take care of the Earth. Marduk says; "I will form... man, let him be burdened with the toil of the gods." For many Ancient civilisations it was difficult to imagine another world beyond the mythical one people believed they would travel to after death.
Around a thousand years later in 384-322BC, Greek philosopher, Aristotle, wrote The Physics. In this he discussed a model of the universe which accepts the existence of other planets, stars and moons, but claims that they revolve around the Earth in fixed, concentric circles. For those still miffed about Pluto's lost planet-status, just think that in this model, only five planets (Mercury, Venus, Mars, Jupiter and Saturn) existed. Furthermore, these planets were not for exploration. They were an unchanging, perfect part of the Heavens.
The idea of a universe which revolves around the sun appeared for the first (known) time between 310 and 230BC. Greek Astronomer, Aristarchus of Samos, also suggested (correctly!) that the stars were other suns, just further away from the earth. Between the 5th and 11th centuries, several astronomers proposed similar ideas. In 1543 Nicolaus Copernicus published his model which caused the Copernican Revolution, a scientific shift towards the more general belief that the earth rotates around the sun.
Hindu cosmology, dating from around the 8th century BC, suggests that the universe goes through cycles, being repeatedly destroyed and recreated every 8.64 billion years. According to this theory we are in the final cycle; around 432,000 years from now time itself will end…
And then restart. Whether or not the universe has an end (both in terms of how long it will survive and its physical size), has been debated throughout history. A sixteenth century monk, Giordano Bruno suggested that because God has limitless power, the universe itself must be limitless. Olber's 1823 paradox stated that the idea of an infinite and everlasting universe conflicts with the fact that the night sky is dark. He argued that if there are an infinite number of stars then it should always be bright outside, no matter whether it is day or night. This is as a result of distant stars being less visible but more numerous. Famous for his dark poetry, Edgar Allen Poe resolved the paradox by suggesting that the observable size of the universe (the amount that we can see) can be finite, without necessarily meaning that the universe itself is.
From the 1900s onwards, many important theories of the universe that we still abide by today developed, for example, Albert Einstein's 1905 Special Relativity Theory. This proposed that time is relative to where you are in space - for example, as you read this the earth is travelling at great speed around the sun, but you are unaffected because you're travelling at the same speed. This also explains why astronauts who stay on a space station for long enough will age at a slower rate than people on earth (but only by a few milliseconds), as the space station would be travelling at a greater speed relative to the earth.
Perhaps one of the most well known theories, The Big Bang Theory is the currently accepted theory behind the creation of the universe. It suggests that around 13.7 million years ago all of the universe's matter was collected into one point, which quickly grew outwards following a large explosion. But of course, many other theories of the universe exist and will exist, as new data, such as that found in Unfold, is uncovered...
So you've just read some theories as to how the universe was born - but what about stars? Kurokawa's Unfold will showcase how those beautiful balls of gas are born - show your support for this project by donating to our Kickstarter campaign.
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The 360 Deal
Last updated on 2013-05-01
About the Book
New Music Strategies has brought together some of the most forward-thinking musicians and industry people to each contribute 360 words outlining the best advice they can give to young musicians and new music industry workers. The advice they themselves would want to hear if they were just getting started in music now.
Rock star or professor, DJ or classical violinist, record label exec or community music worker - here's a group of people who have been where you're at in one way or another, they know a bit about what lies ahead, and they have useful knowledge to share.
The book will grow over time as more advice from musicians and music business professionals from around the world are collated and added to the project. We're working towards 360 contributions.
360 articles of 360 words for $3.60 (more if you wish). That's our 360 Deal.
All proceeds from this book go directly to Music Basti – a youth-run charity based in New Delhi that brings music workshops to children affected by extreme poverty.
Causes Supported
Music Bastihttp://www.musicbasti.org/
Music Basti was set up in 2008 to connect at-risk children and youth (formerly 'street' children) with enjoyable learning and exchange experiences through music. Through sharing the voices and experiences of at-risk children and youth, it is possible to mobilize community change and action on issues of poverty and powerlessness.
The Leanpub 45-day 100% Happiness Guarantee
Within 45 days of purchase you can get a 100% refund on any Leanpub purchase, in two clicks.
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Mr. Flight: I beg to move amendment No. 71, in page 173, line 31, after 'capital', insert
The Chairman: With this we may discuss the following amendments: No. 72, in page 173, line 33, after 'capital', insert
No. 73, in page 173, line 34, after 'capital', insert
No. 75, in page 173, line 39, after 'capital', insert
No. 83, in page 173, line 41, after 'capital', insert
No. 76, in page 173, line 42, after 'capital', insert
Column Number: 165
Mr. Flight: The amendments deal with essentially the same technical issue, which was raised by the Law Society. Clause 44 and the schedule provide welcome codification of the definition of reconstruction for the purposes of capital gains tax reliefs, and the amendments would ensure that company reconstructions included those in which not only ordinary shares, but preference shares or debentures were exchanged for new shares. The Law Society raised several specific points, although I will not read out a great addendum. The Government could, however, usefully consider such points before the Bill becomes law.
Ruth Kelly: I cannot support amendments Nos. 71 to 76, but I hope to persuade the hon. Gentleman that they are not necessary.
A company may wish to simplify its capital structure as it goes through a scheme of reconstruction, and the amendments are designed to facilitate that. However, various arrangements that are already in place and which meet the requirements in the Bill will enable a company's structure to be simplified in that way. For instance, the company can reorganise its capital structure before starting the scheme of reconstruction, or the successor company can reorganise its capital structure afterwards. We have included provisions in the Bill to allow for such changes.
I should also note that the meaning of ordinary share capital is quite wide. For example, participating preference shares can count as part of a company's ordinary share capital. Some companies with preference shareholders will, therefore, have no difficulty in simplifying their share capital.
I do not oppose amendments Nos. 71 to 76 simply because companies can already effect a scheme of reconstruction by making arrangements fit their circumstances. The problem is that the amendments would have the undesirable effect of widening the scope of what is a reconstruction of a company beyond reasonable bounds. The essential feature of such a scheme is that those who effectively own the business before the reconstruction are still the owners afterwards. We have preserved that key concept in the new provisions by requiring that only holders of ordinary shares receive ordinary shares in the arrangements for the reconstruction. It is the holders of ordinary shares who own the business, because they are entitled to the profits.
That essential feature of reconstructions has received long-standing approval from the courts and we should not abandon it, but that is what amendments Nos. 71 to 76 would do. They would allow debenture holders and others who are not co-owners of the business to acquire an ownership stake. Arrangements whereby the ownership of a business is passed to someone else could then be structured as schemes of reconstruction and would benefit from the capital gains rollover treatment that applies to such schemes. For that reason, I must ask the Committee to reject the amendments.
Column Number: 166
Mr. Flight: I understand the point of principle that the Minister raises, and I do not want to undermine it. I simply want to know what the position will be within the existing parameters if our amendments are not made. Will there be a problem with reconstructions that are designed to simplify a company's capital structure, where ordinary shares are issued to preference shareholders or debenture holders of the original company or companies?
Ruth Kelly: I do not believe that that is the case. There is nothing in the new rules to prevent such companies from effecting a scheme of reconstruction. It is merely that preference shareholders and debenture holders cannot be issued ordinary shares in the reconstruction. If a company wishes to simplify its capital structure and go through a reconstruction, it can arrange its matters in such a way that they fall within the meaning of reconstruction as it is now defined. I hope that that reassures the hon. Gentleman.
Mr. Flight: I thank the Minister for her comments. The Government might want to look at that area in a little more detail, but I beg to ask leave to withdraw the amendment.
Amendment, by leave, withdrawn.
Schedule 9 agreed to.
Question proposed, That the clause stand part of the Bill.
Mr. Flight: We have not tabled any amendments to the clause, but I want to make several points. The clause is a positive step, as it reduces the holding period necessary for business assets to obtain maximum taper relief. It has been broadly welcomed, but it does not address certain anomalies. For example, the holder of a business asset can never reduce his taxable gain to nil, whereas the holder of a non-business asset can do so, if indexation is greater than the gain.
That situation arises because the maximum taper relief is 75 per cent. of the gain and 25 per cent. is taxed. Indexation allowance, which applies to non-business assets provides an inflationary allowance such that the index cost of the asset is effectively what someone would pay today for the same asset, if it had risen in value by the rate of inflation. That means that only the real increase in value is taxed.
If an individual held a business asset since January 1985, with an original cost of Ł100,000, and sold it this year for Ł200,000, the unindexed gain would be Ł100,000. Taper relief would be Ł75,000, leaving Ł25,000 charged to tax, so he would have to pay tax of Ł10,000, if he was a 40 per cent. taxpayer. However, if the asset was a non-business asset, the individual would be able to claim indexation allowance of some Ł91,000, and pay tax at 40 per cent. of Ł3,460. That anomaly arises because the retail prices index increased by 91.34 per cent. from January 1985 to April 2002, which is the proportion that can be attributed to inflation. In that case, the holder of the non-business asset would be better off than the holder
Column Number: 167
We will come to another anomaly in subsequent clauses, which has been pointed out by the Chartered Institute of Taxation. That is the unfairness of the situation that applies to someone who acquired shares in the company for which they work before September 2000. Supposing an employee, who was made redundant last month, sells his shares later this year and, through no fault of his own, finds that 25 per cent. of his gain is deemed to be a non-business asset. Assuming that he is a higher rate taxpayer, the marginal rate of tax will be 70.5 per cent. For every Ł1,000 gain, Ł250 will be taxed in full at 40 per cent., so Ł750 will be subject to 75 per cent. taper relief. Therefore, the total tax burden on each Ł1,000 gain will be Ł175, which is 70.5 per cent.
We have tabled an amendment to clause 46, a starred amendment, which would allow individuals, in calculating the length of ownership, to discount the time when the asset was used for non-business purposes. That would not help in the particular examples of retirement or redundancy, but it would deal with the unfairness between pre-2000 and post-2000 business assets.
Chris Grayling (Epsom and Ewell): I rise to address a couple of points, the first of which follows on from the comments made by my hon. Friend the Member for Arundel and South Downs.
On business and non-business assets and potential changes of status in relation to an organisation, Ministers need to be mindful of the situation that can often exist in the early stages of the formation of a business, and in particular the stages in its development when it is backed by venture capital. It is often the case that a person who sets up a business does not end up leading it further down the track. It is very common for somebody to take a business through its first, and possibly its second, round of financing, and then discover that as the business becomes established and developed the investors who are supporting it bring in an additional group of managers to add new experience to it. Very often the person or persons who founded the business may find themselves moving on, retaining shareholdings and no longer working for the company. It is important to tackle that anomaly because it could have an adverse effect that we would not want on entrepreneurial groups in our society and I hope that the Economic Secretary will give that due consideration.
Secondly—I refer hon. Members to my declaration in the Register of Members' Interests—I want to probe the status of property assets with the Economic Secretary. In which cases will property assets become business assets? In relation to the burgeoning residential property market and people's involvement as investors in that marketplace, what is the status of property under clause 45? In which circumstances, if any, will it be classified as a business asset?
Column Number: 168


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Four Couples Who Should Just Get Married Already!
…Oh wait. She technically is married, just not to him. While Kimmy is still legally tied to estranged husband and Brooklyn Nets player Kris Humphries, the longterm friendship she and the Watch The Throne rapper had pre-cuffing already means wedding bells are in their future. I mean, he did rearrange her wardrobe and is planning to shell out a million Presidents for her born day bash. If that doesn't say married couple, what does?


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Looking for 2 bedroom flat in Beyoglu (Istanbul)
Dear all, I'm an American student who will be attending Istanbul Bilgi University this year. I will be in Istanbul from 08/15/ Protected content will stay for about a year. I'm looking for a 2 bedroom furnished apartment in Beyoglu (Dolapdere). Does anyone know of any real estate companies I should contact to find a good apartment? Thanks!


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Mike Southworth, Curtiss-Wright Defense Solutions
The commonality of COTS solutions for UUVs and UAVs
Some time ago, when designers started thinking about unmanned undersea vehicle (UUV) applications, concerns were raised that the undersea environment might be so different or exotic that standard solutions would need to be significantly modified. To the surprise of many, however, it was found that there is significant commonality between unmanned aerial vehicle (UAV) and UUV environments. There are, to be sure, unique aspects to each type of platform, but in general, standard rugged military commercial off-the-shelf (COTS) embedded solutions are applicable to both.
Enabling Mounted Assured PNT with one COTS-based box
Today's warfighter depends on GPS signals to acquire accurate position, navigation, and timing (PNT) data. There's a potential downside to dependence on traditional GPS, however: In some terrains, such as dense foliage or urban canyons, GPS signals can become degraded. GPS receivers can also come under attack from adversaries through jamming or spoofing. Given how critical GPS capabilities are for military services, next-generation PNT technologies are emerging to address vulnerabilities from emerging threats and field conditions.
M-Code brings next-gen GPS to SWaP-constrained ground vehicles
VICTORY open architecture standard does define how LRUs can intercommunicate and share data and resources.
JLTV: The VICTORY vanguard
An industry perspective from Curtiss-Wright Defense Solutions
For COTS, small is the next big thing
An industry perspective from Curtiss-Wright Defense Solutions
Bringing enterprise-class Ethernet networking to rugged deployed systems
An industry perspective from Curtiss-Wright Defense Solutions


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Housekeeper in Markham
Steps window cleaning Gal Frenkel, Owner/Operator Call: 416-829-... Windows, window sills, screens, mullions, post-construction debris. Window tracks vacuumed when needed. Garage and basement windows included. Always customer satisfaction and happiness from years of experience. You will be so pleased with the results that you won't mind telling your friends :-)) Also eaves troughs/gutters, soffit, fascia, and siding cleaned. Downspouts cleared. Also, at customers' request, install Gutter Foam, either whole house, or partial. Fully insured and registered with referrals from current customers who have relied on my services for years. Service Markham / York Region, and northern Toronto up to King city A fair price for above average work is what my customers like and why I keep servicing them year after year. For a free on-site estimate call Call: 416-829-... Please check out my website: /
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Our Blog: http://www.boysandclothes.com/
Our Print Magazine: To order a printed copy go to www.magcloud.com/boysandclothes
(available June 1, 2009)
Our Digital Magazine: http://www.issuu.com/boysandclothes
Issue 1: The Good Guys Edition ft. Theo, Mickey Factz, Christian Rich + Theophilus London
Events: Check our blog to see what new events we're throwing or hosting each week
Our Videos: www.youtube.com/nysdbc
Myspace: www.myspace.com/nystylediary
Twitter: www.twitter.com/boysandclothes
"You fly as hell, swagga right, brown skin poppin..." - Ms. Keri Baby
More couture than classic, you're careful in choosing just the right suitor to accessorize your ensemble. No matter how accomplished or determined you might be, you have an undeniable weakness for that certain boy. Admit it, you can't help but want to be the Bonnie to his Clyde or the Bey to his Jay.
Hear what girls just like you are saying about Boys+Clothes…
(via Comments Section and Twitter)
"Extra dope site and concept!", Go Getter, New Jersey
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"I'm linking you girls. Love the blog ladies.", Mia La Belle, North Carolina
For information on interviews, events hosting or promotions please email firstname.lastname@example.com, Attn: Shana, Director of Public Relations + Branding.


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You Can't Detect What You Can't See: Illuminating the Entire Kill Chain
On-Demand Webinar
The biggest mistake people make is thinking that SOA is a technology. Its not. Its an architecture. And just because you know technology does not mean you know how to design an architecture, says Forrester analyst Randy Heffner.
SOA is the underlying architecture that supports communications between services. SOA enables companies to weave multiple applications together to enhance process flows and improve user productivity, Heffner notes.
He adds that early adopters have found numerous benefits to SOA, including the ability to reuse applications, extend the life of legacy applications, improve business processes and save time and money on development.
But pioneers like Jeff Gleason, IT strategies director at a large insurance and retirement firm in the Midwest, says that you can quickly negate the pluses of SOA with missteps. Here are a few of the most common snafus that IT groups encounter with SOA.
1. Operating in a vacuum. Gleason, whos done almost a dozen SOA projects in the past six years, says he realized early on that in order for his projects to be successful, hed need buy-in from outside of IT. You have to really get everyone on board -- from the programmers to the shareholders to the end users to be successful with SOA, he says.
He advises his IT peers to be patient and clearly communicate the goals of their SOA projects with developers and business unit leaders. You also have to set expectations. For instance, end users have to know that while in the beginning it might take longer for them to do their tasks, it will get faster, Gleason says.
For instance, he worked with call center users to create a set of services that let them view information held in multiple policies in multiple systems at once a far cry from them having to access separate networks for each policy.
Archie Roboostoff, director of product management at NetManage, Inc., in Cupertino, Calif., agrees that upfront communication is critical. A lot of mistakes stem from IT not understanding holistically what the business unit does on a daily basis, he says.
For instance, he encountered an organization where IT had spent significant time and money developing an SOA for its legacy applications only to find later on that those programs had not been used in three years. Right there you see a disconnect between what the business is doing and what IT is doing, he says.
He advises IT groups to sit down with business units to capture what end users do in their day-to-day tasks. That way you create an SOA with services that accurately reflect what the end user does, he says.
He adds that its just as important to have a feedback cycle that allows developers, programmers, business leaders and end users to comment on services and suggest improvements. You cant just deploy your SOA and walk away. It has to evolve, he says.
IT Solutions Builder TOP IT RESOURCES TO MOVE YOUR BUSINESS FORWARD
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Attention Class of '78! Your 40th Reunion will be held Saturday, September 15, 2018, 5 p.m. to Midnight at The Crowne Plaza.
For more details as they unfold, visit the following sites:
- Classmates Link for 40th Reunion: http://www.classmates.com/siteui/reunions/North-Ft.-Myers-High-School/Class-of-1978/2548822?fromEmail=true&s=email
- FaceBook Link: https://www.facebook.com/groups/283539055446937/
- North Fort Myers High School Web Page: http://nfm.leeschools.net/
Reunion Details:
Friday, 9/14
6 p.m. - (Optional) Social Gathering at Shoeless Joe's Sports Café (right on property of The Crowne Plaza)
Saturday, 9/15
6 p.m. – Cocktail Hour (Cash Bar)
7 p.m. – Buffet Line begins. Cost is $60 per person. This price will remain in effect until 6/30/2018 and beginning 7/1/2018, the price will increase to $75 per person, so please get your money in early.
Buffet includes:
- Garden Green Salad with assorted toppings & dressings
- Assortment of Rolls & Butter
- Carved Roast Beef
- Nut Crusted White Fish
- Chicken Marsala
- Rice Pilaf
- Roasted Red Potatoes
- Oven Roasted Vegetables
- Assorted Desserts
- Also includes tea and coffee
Please make checks payable to NFM Class of 1978 Reunion. Mail checks to:
Cindy Proia
209 SE 10th Terrace
Cape Coral, FL 33990
We will be opening a checking account (requiring 2 signatures), to pay all expenses.
You have until 8/15/2018 to make a reservation and get the group rate. Here are a couple ways you can make reservations:
Call In:
Crowne Plaza – (239) 482-2900
Ask for the North Fort Myers High 40th Class Reunion group rate
Rate is $99 per night for a standard room.
Book Online:
Crowne Plaza – Go to www.crowneplaza.com/ftmyersfl and enter in group code NFM
We are looking for old pictures of school days and/or previous reunions to put together a slide show. If you have such items, please email them to Debra (Johnson) Shuey at firstname.lastname@example.com. You could also ask any questions at our email: email@example.com.
We will also be setting up a Photo Booth for all of us to have fun with and take lots of pictures.
If anyone would like to donate or become a sponsor of our event, we will recognize your donation during the evening's event.
When sending in your money, please list your name (and maiden name, if applicable) as well as the name of your spouse, guest, or significant other. Please also include an email address so we can get ahold of you when we need to. We are trying to locate as many classmates as possible so please spread the word.
Block of Rooms are available - To make reservations call The Crowne Plaza at 239-482-2900 and let them know you are with the NFMHS 40th Reunion. Currently we have 50 rooms blocked, but we can add more if necessary.
Let me know if you need anything further, or if we forgot anything. It is happening people - let's make it a great event!
Contact Information:
Cindy Bellanca Proia
Cell Phone: 239-671-9649,
Email: firstname.lastname@example.com, email@example.com


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San Juan, La Union – whilst the weather in Baguio City has recently been mostly cold and wet because of the commencement of the rainy season, the weather in San Juan, La Union was a complete antipode. The shore welcomed the group of 21 students with beaming beach's sparkle and warm grains of sand that sting a little, kind of making you feel alive somehow.
After having lunch, the students started preparing for the main highlight of the trip: the surfing lesson. The students listened to the surfing instructors as they taught the basics of surfing in English.
Aside from the surfing lessons, the students also broke a sweat by playing volleyball. Some of them who opted not to join the extraneous activities enjoyed picture taking and chilling at one of the restaurants overlooking the beach, sipping fruit shake while being in the moment.
The group departed from San Juan at sunset and arrived in Baguio around 7:00 in the evening.
San Juan is one of the destinations Monol keeps coming back to for the weekend trip. It normally takes two hours to go from Baguio City to San Juan, making it an accessible destination for a quick getaway. No one's too late to hit the beach. Join us next time!


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Paul Trevillion - Sketching Spurs
18 February 2015|Tottenham Hotspur
Paul Trevillion never finishes a sentence because he's already started the next one – that's if he's talking about Tottenham Hotspur.
The Tottenham-born artist (pictured, above, with our legendary former manager Bill Nicholson) is famed for cult classic cartoon strip 'You Are The Ref' and drawings of sport's biggest names, including Pele, Bobby Moore, George Best, Franz Beckenbauer, Jack Nicklaus, Tiger Woods, Michael Jordan and Oscar de la Hoya to name but a few. However, when you throw drawing and Tottenham Hotspur into Trevillion's melting pot there is an explosion of passion, colour, enthusiasm, knowledge and insightful anecdotes – as he was once told: "The reason Pele practises is the reason you draw all day – it's not practise it's fun."
Trevillion's connection with the Club dates back to his childhood and watching the team as often as he could, albeit not always when he should have been. "I used to go over to Tottenham and watch them train and although it ended at midday they'd still be there at 2 or 3 o'clock kicking a ball about," he recalled. "One day I went back to the classroom and my teacher wasn't in so the headmaster took over instead. He asked me where I'd been because I missed two lessons but I said I'd been doing some drawings and showed them to him.
"I had to stay in after school – the headmaster came up to me and said 'what do you do when you go over there?' and I replied 'I draw and get autographs.' I lifted up my desk lid and there were autographs in there. He asked me if I had any of Alf Ramsey because a couple of his friends really liked Alf Ramsey.' I had four or five of them so I gave him three and he said 'off you go' and I went home! Alf Ramsey got me off detention – not many people can say that!"
Trevillion's proximity to the Club was not purely emotional but also physical as he lived a stone's throw from the ground for many of his early years. "I knew when Tottenham had scored because our windows would shake, that would be the noise. The bottom line was you could hear the roar when Tottenham scored – it was unbelievable, we used to call it the 'Tottenham Roar'. I was that close to the ground."
If Trevillion's passion for Spurs was awoken in his own home then seeing the action at White Hart Lane had him hooked. "I was always in the Paxton Road end – never went anywhere else," he said. "I loved it to death. I would get there an hour before kick-off and get right on the railings because I'm little so I wanted to be able to see the game. I got in prime position to see them. That's why I loved Ted Ditchburn because I could hear him talk and shout and see what was going on – it was a great place to be, I could hear the ball hit the back of the net. It was dynamite. It was unbelievable."
Having watched Bill Nicholson's famous 1960-61 double-winning side, Trevillion is better placed than most to compare successful teams of the past with the current crop, who are making great strides under Mauricio Pochettino. "We've got the best goalkeeper in the world – he's the best goalkeeper since Ted Ditchburn and Pat Jennings," he added. "Forget all the others – he's the best in the world, he stands unchallenged. Alf Ramsey always told me that to have a good team you need four world class players. If you've got four world class players you can beat anybody. We'll do the business at Wembley. I can't wait to get there and see us lift the cup."
Look out for the second part of our Paul Trevillion exclusive in the build-up to the cup final where, with some of his finest drawings, he runs the rule over the first Cockney final in 1967, Frank Saul, Harry Kane and explains why he thinks Christian Eriksen will be man of the match at Wembley in March.


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ECLOF Universal Credit Organization Limited Liability Company ECLOF UCO LLC was established by ECLOF Foundation which is a member of ECLOF International Global Family (headquarters in Geneva, Switzerland), as well as a member of MFC – Microfinance Centre for Central and Eastern Europe and Newly Independent states (headquarters in Warsaw, Poland).
ECLOF UCO LLC was registered and licensed at the Central Bank of the Republic of Armenia on October
17thof 2006, License 17.
The residential address of ECLOF UCO LLC is 2/1 Baghramyan str., 1101 Etchmiadzin city, Republic of Armenia.
ECLOF UCO LLC serves microcredit programs in the territory of the Republic of Armenia. ECLOF UCO LLC has 4 representations:
Etchmiadzin representation
Stepanavan representation
Vardenis representation


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Food & Drink in the New Forest and Hampshire
Here in The New Forest we are proud of our strong tradition for local produce and our food and drink. Whether you are a keen foodie or simply love to enjoy a meal out, there is a wealth of choice on offer to you…
Fresh, local produce
Take some of The New Forest home with you by buying some of our fresh, local produce from our regular farmers' markets in Ringwood, or from our town markets held across the New Forest. Sample our locally made cheeses at farm shops, taste the fine ales from our Micro Breweries, including the popular Ringwood Brewery on a brewery tour and enjoy the wines of New Forest-based Setley Vineyard, between Brockenhurst and Lymington.
Many of the pubs and restaurants within The New Forest like to feature local produce and be sure to look out for the New Forest Marque, indicating that the produce used has been sourced locally and sustainably.
Award-winning dining
From Michelin star dining at The Montagu Arms, through to five star dining at Chewton Glen, there is a wide range of pubs and restaurants within The New Forest that will offer you an award-winning experience. Many of our restaurants offer an AA rosette (or two) and again, fresh, local produce is often high on the menu. Did you know that some of our Hotel Restaurants also have close connections with some fantastic Celebrity Chefs, including James Martin!
Cafes and tea rooms
For a more relaxed dining experience, why not rest your weary feet in one of the New Forest's cafes or tea rooms? Afternoon tea is a popular choice for both visitors and locals alike and there are several places within The New Forest where you can indulge in a pot of tea and some scones.
Special offers on New Forest Food & Drink
Before visiting the New Forest, we recommend you purchase one of our Go New Forest cards for just £10. The card gives you access to special offers and discounts in restaurants, tea rooms, farm shops and cafes across The New Forest, helping you to save money on your stay here. You can also check out some Special Offers that some of our Hotels, Restaurants and Pubs are offering visitors to this website!
Are you coming to the New Forest with the whole family and are looking for the perfect kid-friendly places to dine whilst you're here? Well, luckily there are loads of delicious places to choose from! What about the dog, you ask? No worries – most of our pubs in the New Forest are extremely Dog Friendly, some even have pots of doggy treats on the bar and water bowls for the dogs! Some of our Restaurants and Cafes are also Dog Friendly, so you won't be stuck for choice on where to go.


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All the old familiar faces returned to all their old familiar thrones in 2009. All but one.
The Yankees won the World Series, the Steelers the Super Bowl, the Lakers the N.B.A. title, the Penguins the Stanley Cup.
North Carolina's men and Connecticut's women ruled college basketball, Florida was college football's king for the second time in the past three seasons.
Roger Federer won a record 15th tennis major, Usain Bolt sprinted to world records in the 100 and 200 meters, Michael Phelps splashed to two world records, and Jimmie Johnson drove to his fourth consecutive season title in Nascar's top series.
Even the old familiar face that crashed, Tiger Woods, returned from knee surgery to retain the No. 1 world ranking before he took an "indefinite break" from golf after an early-morning one-car accident outside his Florida mansion that provoked reports of his infidelity. His admitted guilt prompted the possible breakup of his marriage, his loss of some multimillion-dollar endorsements and the shattering of his pristine image.
As 2010 approached, the public awaited Woods's first public appearance — on or off a golf course. Seldom, if ever, had a sports figure's image self-destructed so quickly.
Like it or not, the scandal, not his comeback, was the sports story of the year. Although Woods did not add to his total of 14 major championships (still four short of Jack Nicklaus's record 18), he won six PGA Tour events as well as the FedEx Cup with its $10 million bonus, led the prize-money list for the ninth time with more than $10.5 million, had the lowest scoring average for the ninth time and was voted player of the year by his fellow pros for the 10th time in his 13 years on the tour.Continue reading the main story
The Woods scandal upstaged the success of the old familiar champions, notably the Yankees' 27th World Series victory. Their story line featured Derek Jeter, Mariano Rivera, Jorge Posada and Andy Pettitte from the Yankees teams that won four Series titles a decade ago, the comeback of Alex Rodriguez from his admitted link to steroids and the signings of C. C. Sabathia, Mark Teixiera and A. J. Burnett.
Looking to retool, the Yankees let Hideki Matsui, their designated hitter and the Series' most valuable player, depart to the Angels and declined to meet left fielder Johnny Damon's contract demand. They traded for center fielder Curtis Granderson and the right-hander Javier Vazquez, and signed Nick Johnson to be their designated hitter.
The Phillies, bolstered by a midseason trade for the left-hander Cliff Lee, won the National League pennant, but they later traded Lee to Seattle while acquiring the ace right-hander Roy Halladay from Toronto in a four-way deal.
As for the Mets, Johan Santana's late-season surgery after a 13-9 record and injuries to Jose Reyes, Carlos Beltran and Carlos Delgado reduced them to little more than a good minor league team as they sagged to fourth in the N.L. East with a 70-92 season.
In pro football, the Steelers won a record sixth Super Bowl on Ben Roethlisberger's 6-yard touchdown pass to Santonio Holmes with 35 seconds remaining, but this season's Steelers have struggled, as have the Giants and the Jets, who hired Rex Ryan as a rookie head coach and made quarterback Mark Sanchez a rookie starter. Brett Favre unretired again and has roused the Vikings.
Off the field, "concussion" became a notorious word. In a Congressional hearing after more former N.F.L. players were found to be suffering from dementia or brain damage, the House Judiciary Committee scolded Commissioner Roger Goodell, who tightened the rules on hits to the helmet and the head, as well as when players can return after sustaining a concussion.
In college football, Florida, which won the Bowl Championship Series finale last January, hoped to repeat. But in a battle of unbeaten teams, it lost to Alabama, which will play Texas for the national title.
Mark Ingram, the burly running back who had 189 all-purpose yards and 3 touchdowns in the 32-13 victory over Florida, was awarded the Heisman Trophy, the first 'Bama player so honored.
Kobe Bryant led the Lakers to their first N.B.A. title since 2002 and their 15th over all, including five when the team was based in Minneapolis more than a half-century ago before its move to Los Angeles.
The Knicks remained on a treadmill to a 2010 superstar signing. The Nets' record 0-18 start cost Coach Lawrence Frank his job.
North Carolina won the men's college basketball championship. In the women's tournament, Connecticut completed a 39-0 record for its sixth championship.
When the Penguins won the Stanley Cup in 1991 and 1992, Mario Lemieux was their star center. When they won Game 7 in Detroit in June, Lemieux was a co-owner and chairman who had kept the franchise in Pittsburgh.
The Devils' Martin Brodeur set goaltender career records for victories, games and shutouts.
The draw for soccer's 2010 World Cup in South Africa grouped the United States with England, Algeria and Slovenia. In Germany, law-enforcement officials arrested 17 people in connection with a wide-ranging match-fixing investigation that spread to China, where 16 former players and club officials were arrested. Real Salt Lake won the M.L.S. Cup.
Two unbeaten thoroughbreds — the filly Rachel Alexandra and the mare Zenyatta — turned in horse-of-the-year performances.
The boxer Manny Pacquiao won his seventh weight-class title and earned a 2010 pay-per-view bonanza with Floyd Mayweather Jr. that was threatened by a dispute over Olympic-type drug testing. In his Tour de France comeback, Lance Armstrong finished third.
Andre Agassi stirred as much tennis talk with his candid autobiography, "Open," as Federer did in winning his first French Open and sixth Wimbledon titles. Argentina's Juan Martín del Potro and Belgium's Kim Clijsters reigned at the United States Open, which was embarrassed by Serena Williams's profane outburst at a lineswoman.
In golf's sentimental scenario, 59-year-old Tom Watson appeared poised to win his record-tying sixth British Open until a final-hole bogey dropped him into a four-hole playoff that Stewart Cink dominated. Argentina's Ángel Cabrera won the Masters, Lucas Glover the United States Open and South Korea's Y. E. Yang the P.G.A. Championship in a final-round duel with Tiger Woods.
Less than four months later, Woods lost control of his black Escalade and lost control of his image.Continue reading the main story


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Zach Braff and Mitt Romney Hung Out on a Plane
Together at last.
After tweeting at Mitt Romney about his impending flight from JFK to Salt Lake City, Zach Braff immediately ran into the erstwhile Republican presidential nominee on the plane. It was an excellent guess on Braff's part, as both the Mitt Romney documentary and Braff's Wish I Was Here are debuting at Sundance. Also, Utah is where Mitt Romney keeps all of his belongings and loved ones, so it stands to reason he would travel there at some point.
The two subsequently laughed and talked and made Hunger Games references and became the best of friends. Mitt even promised to come see Zach's movie at Sundance. Seatmates forever.
Seat Mates: pic.twitter.com/kq4WfzVZNM— Zach Braff (@zachbraff) January 25, 2014
.@zachbraff may the odds be ever in your favor. pic.twitter.com/7YzQwIeHaA— Mitt Romney (@MittRomney) January 25, 2014
LIFE LESSON: our politics are quite different, but @MittRomney and I are having the best conversation ever. Very cool dude.— Zach Braff (@zachbraff) January 25, 2014


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About Me
NCAG is a guild for rabbit, especially Angora, lovers. If interested, write to firstname.lastname@example.com to become a member. Membership fee is $10 a year.
Previous Posts
- Tilton Ranch 100th Anniversary and Barbara's Birth...
- ARBA Member Handbook
- Pointed White: the Right Way and the Wrong Way
- It Takes A Group Effect to Create Nimbus
- Olivia Moves to So. CA
- Satin Angora Wins All Breed Best In Show in SC
- Happy Birthday, Angelique, Emelina and Eugenia
- Best In Show judging at Placerville
- Show B Angora Judging at Placerville
- Show A Angora Judging at Placerville


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Stock and Asset Sales: Tax Consequences of Each Transaction
As discussed in prior posts, an asset sale transfers only the assets of the business, whereas a stock sale transfers some or all of the ownership interest in the business as well as its obligations and liabilities. In this continuing examination of how to structure a business sale, the next points of consideration are the tax consequences of each transaction and ways they can affect the buyer and seller. These types of structures confer different tax benefits or burdens on each party, so tax treatment is one of the most crucial elements in the sale.
Asset Sale
The asset sale is generally preferable to buyers for tax reasons because it allows them to step up the tax basis of the assets in the transaction to fair market value. The purchase price of the assets is allocated among them according to class and fair market value. The purchaser can then take greater depreciation and amortization deductions on the purchased assets, as well as reporting smaller amounts of gain upon resale. Purchase price that exceeds the fair market value of the acquired assets is then allocated to goodwill, where it will be amortized over a period of 15 years.
The tax burden on the seller in an asset sale can be prohibitive. For instance, if the company in a sale is a C corporation, the gain on the sale could be taxed at both the corporate and shareholder levels since it is both a sale of assets and a liquidating distribution. If the company in the sale is an S corporation, the tax burden will come only once at the shareholder level, but likely in the form of ordinary income taxation instead of at favorable capital gains rates. An asset sale may be acceptable to a seller in certain situations, however, such as when the selling corporation has net operating losses that can offset the gain on the sale. The seller may be able to persuade the buyer to increase the purchase price to offset the seller's tax burden on the sale if the step up in basis is allocated to assets that will be sold or depreciated quickly.
Stock Sale
From a tax standpoint, a purchase and sale of stock, rather than of assets, is preferable to the seller in the transaction. In this instance, the gain on the transaction is only taxed at the shareholder level and is capital gain, rather than ordinary income. The stock purchase has no effect on the tax bases of the assets, however, so a buyer takes a basis in the stock equal to the purchase amount of the stock. This basis is not recovered until the stock is sold or liquidated, and there is no change in the basis of the assets themselves. Coupled with the buyer's assumption of the seller's liabilities and the attendant economic burden, it is easy to understand why sellers prefer a stock sale. The purchase agreement, however, can specify that the seller retains certain liabilities or indemnifies the purchaser against future obligations, making a stock sale more palatable to buyers.
There are circumstances, however, where a stock sale is preferred by the buyer as well, such as when there are major intellectual property rights at stake or large contracts that may be difficult to transfer. Contracts with significant clients and ownership of intellectual property would transfer with the ownership interest in the company.
Stock Sale Treated as an Asset Sale
There is a third option for structuring the sale that meets both parties closer to halfway. If the acquired corporation is part of a consolidated group or is an S corporation, if its shareholders sell a minimum of 80% of the outstanding stock in the company within a period of twelve months, the sale can be treated as an asset sale for tax purposes. An IRC § 338 (h)(10) election treats a stock sale as if the corporation sold all of its assets and distributed all of the proceeds to the shareholders. This transaction avoids double-taxation because the corporation is considered to be liquidated. The acquiring purchaser, however, is now considered to have acquired an entirely new company with stepped-up bases in its assets. This election can still be less favorable to the seller than a true stock sale, but it can still operate as a middle ground between the two other types of structures where applicable.
For more information on the various advantages or disadvantages inherent in the structure of a business sale, please contact the attorneys of McBrayer.
Thomas D. Flanigan is a member of McBrayer, McGinnis, Leslie & Kirkland, PLLC in the Lexington, KY office. Mr. Flanigan specializes in the areas of entrepreneurial business, lending and commercial services and mergers and acquisitions. He can be reached at firstname.lastname@example.com or 859-231-8780, ext. 1211.
This article does not constitute legal advice.


text: Lianna Haroutounian San Francisco Opera: Puccini' Madama Butterfly Cory Weaver / San Francisco Opera Airs Saturday, September 16, 2017, at 12 noon. The American Opera Series from WFMT continues with the San Francisco Opera and a production of Madama Butterfly by Giacomo Puccini starring Lianna Haroutounian as Cio-Cio-San, Vincenzo Costanzo as Pinkerton, Zanda Svede as Suzuki, and Anthony Clark Evans as Sharpless. This production also features Julius Ahn as Goro , Raymond Aceto as The Bonze, Edward Nelson as Yamadori, Julie Adams as Kate Pinkerton, Matthew Stump as The Imperial Commissioner, and Jere Torkelsen as The Official Registrar.


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Popular Now
Popular Now
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01803 865913
+44 1803 865913
Series: Very Short Introduction Series (VSI) Volume: 322
By: Andrew King(Author)
120 pages, 13 b/w illustrations
Every atom of our bodies has been part of a star. Our very own star, the Sun, is crucial to the development and sustainability of life on Earth. This Very Short Introduction presents a modern, authoritative examination of how stars live, producing all the chemical elements beyond helium, and how they die, sometimes spectacularly, to end as remnants such as black holes. Andrew King shows how understanding the stars is key to understanding the galaxies they inhabit, and thus the history of our entire Universe, as well as the existence of planets like our own. King presents a fascinating exploration of the science of stars, from the mechanisms that allow stars to form and the processes that allow them to shine, as well as the results of their inevitable death.
1: Science and the stars
2: How the Sun survives
3: Life on main street
4: Cooking the elements
5: Stellar corpses
6: Finding the bodies
7: Measuring the universe
8: The beginning
Further reading
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Andrew King is Professor of Astrophysics at the University of Leicester, and heads the theoretical astrophysics research group there. His work has been recognised by a Royal Society Wolfson Research Merit Award, and a Senior Fellowship of the Particle Physics and Astronomy Research Council. He has published more than 250 research papers and is a co-author of several books. He is also deputy editor-in-chief of Monthly Notices of the Royal Astronomical Society.
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Browsing Recipes similiar to Nigella's Masala Omelette.
Punjabi-Style Masala Shrimp
coriander, cumin, garlic, chilies, turmeric, vegetable oil, +cayenne, +cilantro, +whole milk, +onions, +tomato, +black pepper, +shrimp
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coriander, cumin, garlic, vegetable oil, chilies, +carrot, +chili powder, +cilantro, +soy sauce, +onions, +red wine, +salt, +green onion, +ribs, +ginger, +thyme, +water
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Chef Marcus Samuelsson's Take on Callaloo
Callaloo is the national dish of my country. This is a chef's version of this dish as featured in Oprah's magazine. It is nothing like the traditional...
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One of the advantages of living in a home away from home is that "you" can control exactly what goes into your food and accordingly help better your health....
vegetable oil, coriander, cumin, garlic, turmeric, +mustard seed, +ginger, +green pepper, +green chilies, +potato, +chili powder, +salt, +tomato, +yellow onions
Uncle Bill's Mung Bean Curry
A very good tasting and a medium spicy East Indian dish. Serve along with your main meal.
vegetable oil, garlic, coriander, cumin, turmeric, +mustard seed, +tomato, +cilantro, +ginger, +sugar, +mung beans, +salt, +water
Parvine's Indian Lemon Chicken Recipe
garlic, vegetable oil, coriander, cumin, turmeric, +ginger, +water, +nonstick cooking spray, +chicken, +serrano pepper, +salt, +lemon juice, +lemon zest
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Colonel Benjamin's Curry Chicken
coriander, cumin, turmeric, vegetable oil, garlic, +salt, +chili powder, +ginger, +onions, +tomato, +lemon juice, +chicken, +potato, +cilantro, +rice
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If you know that you are looking for an assisted living facility, it's important to involve other trusted family members and friends. They can help a lot with the search or even make some recommendations. Also, on the day that you visit the facility for the first time, make sure that you ask all the questions to clear any doubts you might be having. Be sure to check for courteous staff, a clean environment, nutritious food, activities, and amenities, among other things.
If you happen to be checking on new nursing homes, consider talking with some existing or previous customers to confirm if the facility is part of an accredited association.
You need to know how much this service will cost, the penalties that apply in case you end the contract early and how they terminate a tenancy. Different residences have different regulations. So, ensure that you get all the needed information before making a choice.
Level of care
A conclusive research has to be carried out on the retirement facility of your choice. It's not a must for a facility to provide long term care to a retiree. Also, get to know the level of service provided because this differs from one retirement home to the other. If a resident's needs outgrow a certain home, they may be asked to move out even if they already signed a contract and the period agreed upon hasn't lapsed.
Buy or rent
People don't usually purchase property in retirement homes. Many agree that it is always better to rent. But, if you choose to buy, the contract should be negotiated carefully. One point that must be noted is that a retiree shouldn't pay service fees in case they'll be transferred to a facility offering higher care or when they die. Because this is a contract arrangement, it is wise to do the necessary homework early enough before signing the papers. For more information and resources be sure to visit the Sienna Living website.
Image Credit: Alzheimers.net


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With a running time of nearly nine and one-half hours, SHOAH certainly has an impact--at such a length, how could it not? And the subject matter--the operation of the Nazi death camps in which European Jews were systematically exterminated during WW II--is undeniably compelling. But
while filmmaker Claude Lanzmann has recorded interviews of great historical importance and edited his investigations with a striking degree of art, one wishes he had presented his study in some more approachable fashion, as a book or a television series. SHOAH's extreme length limits its audience
to those already familiar with its subject matter, while discouraging those who might gain the most from viewing it.
SHOAH (the Hebrew word for "annihilation") is the result of ten years of research and six years of filming in 14 countries. Lanzmann was a student leader in the French Resistance during the war. As a protege of Jean-Paul Sartre, he edited Les Temps Modernes, the intellectual quarterly Sartre
founded. Lanzmann's approach to the film was both artistic and philosophical. His goal in depicting the implementation of the "final solution" was to move from the concrete to the abstract, compiling details in order to convey an indelible portrait in the viewer's mind. Consisting primarily of
interviews, SHOAH was shot entirely by Lanzmann and his crew. There is no archival footage, as Lanzmann felt that films depicting the concentration camps were already too familiar to viewers. Further, there was no such footage of the extermination sites which are the film's focus. Nor does
Lanzmann use scenes of Hitler, Nazi rallies, war scenes, etc. Instead, there are only the faces of those being interviewed, mixed with scenes of the present-day sites of the death camps and of the trains that once took thousands of people to their deaths. SHOAH is not, nor does it pretend to be,
an exhaustive study of its subject. It is structured in a circular way, with a spiraling series of repetitions, that do not become apparent until some time into the film (some of these motifs only become clear once one has reached the end).
Lanzmann opens with information about one of the lesser-known death camps, near the Polish village of Chelmno. Beginning on December 7, 1941, this was the first place where Jews were exterminated by gas--400,000 between then and January 1945. The film presumably starts here because it was the
location of the experiences of one of Lanzmann's most memorable witnesses, Simon Srebnik, one of the captured Jews who was kept alive to work in the camps. He is one of only two Jews to have survived Chelmno. From his testimony and that of survivors from other death camps, the viewer learns in
detail how the camps worked. With the goal of maximum speed and efficiency, they were designed and redesigned to bring Jews in by the trainload, shear their hair, strip them naked, kill them in airproof chambers that held up to 200 people at a time, and then cremate the corpses so that nothing
remained. In order to keep this assembly line process moving with maximum efficiency, Jews were told that they were to be put to work for the war effort, and that the first step was to be deloused, after which they would be given something to drink. This proved to be the easiest way to move
hundreds of exhausted and dehydrated people quickly into the gas chambers. Lanzmann is at all times concerned with getting as many details as possible from the survivors: What color were the trucks? What was the weather like that day? Any such knowledge, no matter how minute, is good and necessary
because it confirms the reality of what happened. In conversations with historian Raul Hilberg, author of The Destruction of the European Jews, the two discuss how there is very little hard evidence of this most enormous crime. The "final solution" was never put on paper; it was improvised by a
series of Nazi functionaries and bureaucrats, each responsible only for their own small part of an enshrouded whole that they were able to remain ignorant of. As in the case of one former Nazi, who speaks to Lanzmann, they can tell themselves that their only job was to make the trains run on time:
that the trains were being used to move Jews to their deaths, that they didn't know. It was a system that took on a life of its own. Few people were given the ability to reject complicity in genocide: they were simply given functions which were made as discrete as possible. This is Lanzmann's most
important accomplishment, because it helps the viewer understand the biggest question, how such an atrocity can be committed by human beings upon other human beings. The repeated shots of trains become a metaphor: huge, mechanical, implacable objects, they reduce humanity into something merely
physical. An inhuman goal is accomplished by making the process as inhuman as possible.
When the first half of SHOAH ends with a memo regarding the need for improvements in vans to account for the panicked behavior of the people who were being gassed to death inside them, the viewer's spiritual and emotional horror mixes with a rational appreciation of a problem approached and
solved--and within that mixture lies the dawning of comprehension. That comprehension, however, is where Lanzmann hits a dead end. The more the viewer grasps the fact that this large-scale slaughter of human beings was indeed carried out, the more the viewer asks "Why?" One might see how genocide
could be carried out, but cannot grasp what would cause it--what was the "problem" that the "final solution" was meant to solve? The simple phrase "anti-Semitism" tells nothing. Without some understanding of the twisted roots of this overwhelming hatred (rendered all the more incomprehensible by
the faces of the survivors whom Lanzmann shows), one is left unable to extrapolate from what one has seen to what may happen again. Among the weakest sections of the film are those in which Lanzmann takes his cameras to the small towns surrounding the camps and talks to the local residents, many
of whom are old enough to remember the camps and the trains that brought their human cargo. As in other parts of the film, it is not clear how he presented himself to these people, although it seems clear that they do not know he is making a documentary about the Holocaust. It might not make a
difference; then again, it might, if, for instance, his pose was one that encouraged them to make anti-Semitic remarks. At any rate, whatever his intention in these scenes, he succeeds only in showing that these people are rather simple, certainly docile, and willing to please the interviewer.
This is an especially pertinent question, given that Lanzmann openly admits lying to the former Nazi functionaries who appear in order to get them to speak to him. Given the seriousness of the issue, one feels only the tiniest of moral qualms at Lanzmann's trickery, but it seems necessary to know
under what presumptions these men are speaking, as it could quite possibly color their comments.
SHOAH's unquestioned value as a historical document lies in the testimony from people who witnessed events that are recorded in no other way. Although there is nothing here that doesn't already exist in writing, to see these places and events described by the voices and faces of those who lived
through them is immensely important. (In fact, one hopes that Lanzmann has made plans to preserve and make available the remaining 340 hours of footage he shot.) Two witnesses make a particularly indelible impression. The first is Abraham Bomba, a barber who was used by the Nazis to cut the hair
of women before they entered the gas chambers; Bomba has to be forced by Lanzmann to continue with his story of a friend who cut the hair of his wife and sister in what they did not realize was the last minutes of their lives. And in the final hour of the film, Jan Karski, who worked as a courier
for the Polish government in exile, tells of visiting Jewish ghettos in preparation for going to world leaders to plead for help. That testimony, along with the words of many others, make SHOAH a valuable document. Unfortunately, in this form it is one that few will ever experience. Lanzmann's
artistic aims are sound, but in the end, they accomplish nothing that Alain Renais' short film NIGHT AND FOG didn't do as well or better in 31 minutes. (Adult situations.)
Cast & Details See all »
- Released: 1984
- Rating: NR
- Review: With a running time of nearly nine and one-half hours, SHOAH certainly has an impact--at such a length, how could it not? And the subject matter--the operation of the Nazi death camps in which European Jews were systematically exterminated during WW II--is… (more)
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Top Tricks for Managing Food Allergies at Halloween
Halloween can be especially challenging for the growing number of children with food allergies. To help make Halloween fun and safe for everyone this year, national charity Kids With Food Allergies Foundation (KFA) offers tips from its free educational resources.
Doylestown, Pa. (PRWEB) October 24, 2012
Halloween can be especially challenging for the growing number of children with food allergies. Today, one in 12 children (up to 8 million overall) is affected by allergies to foods such as milk, peanuts and tree nuts, which are ingredients commonly found in candy. One common allergy – peanut allergy – has tripled in the last decade. To help make Halloween fun and safe for everyone this year, national charity Kids With Food Allergies Foundation (KFA) offers tips from its free Halloween educational resources full of ideas, food-free activities and allergy-friendly recipes available at kidswithfoodallergies.org.
"Children with food allergies can enjoy Halloween just as much other children, but parents need to plan ahead and be vigilant," noted Lynda Mitchell, president of Kids With Food Allergies Foundation. "I learned firsthand the importance of needing to be prepared after my son, as a toddler, had a severe reaction on Halloween. He was carrying a piece of candy and bit right through the wrapper while we were trick-or-treating."
Based on this experience and others, KFA has compiled the following tips so parents can plan a safe and enjoyable Halloween for their children:
Trick or Treating
- Purchase a variety of candy to hand out, including some that do not include milk, egg or nuts.
- Consider giving neighbors safe Halloween treats in advance to hand out to your child.
- Carry your child's epinephrine auto-injector, allergy action plan and cell phone with you.
- Bring a flashlight with you so that you can check candy your child has received and to have it available in case of emergency.
- Don't allow your child to hold candy that contains ingredients to which he or she is allergic, even if it is wrapped.
- Check all ingredients. Remember that treat-sized candy may have different ingredients or may be manufactured on different machinery than their full-sized counterparts.
- Trade unsafe candy (or the entire bag) for allergen-safe treats or non-food items once your children return home.
Halloween Parties at School
- Make suggestions to the teacher well in advance of the party.
- Encourage a focus on non-food items such as crafts, Halloween stories, or a spooky scavenger hunt.
- If food will be involved, consider providing safe treats for your child or consider providing safe treats for the whole classroom.
- Consider attending the classroom party to ensure that things go smoothly.
Be sure to check out other KFA resources for navigating Halloween with food allergies. They include safe recipes, ideas for non-food events, and other helpful tips.
For more information call Lynda Mitchell at 215-230-5394 or visit http://www.kidswithfoodallergies.org.
About the Kids With Food Allergies Foundation (KFA)
Founded in 2005 as a charity, KFA is a growing national nonprofit organization of 25,000 individuals, families and businesses. Its rapid growth has been spurred by the unprecedented rise in food allergies, which affect about 1 in every 12 children. KFA's program offerings are focused on educating families and communities about practical food allergy management to save children's lives and improve their quality of life. Its interactive website provides a powerhouse of resources, including the nation's largest online support community offering moral support, information sharing and food/cooking support; quality education materials edited by a multidisciplinary medical advisory team; and an online collection of 1,200 "allergy-friendly" recipes. KFA was recently selected as the About.com 2012 Readers' Choice Award winner for best online food allergy support. To find out more, go to: http://www.kidswithfoodallergies.org.
For the original version on PRWeb visit: http://www.prweb.com/releases/prweb2012/10/prweb10041045.htm


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There's nothing better than going on an outdoor adventure with friends and family (as long as you have the proper outdoor clothing). For those who are the daredevil type, extreme outdoor activities would be right up your alley. Extreme outdoor adventuring is not for the feint of heart; they are physically demanding, yet fulfilling and exhilarating.
The most popular outdoor activities in 2012 were hiking, camping, biking, and fishing. Among these recreational activities, here is a list of the top ten extreme outdoor adventures to try before you die.
- River Rafting: Leave the fishing gear and fishing reels at home this time. One of the most popular outdoor adventures to try, whit


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- Home
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The global body for professional accountants
ACCA operates over 400 examination centres in more than 170 countries at each examination session. Please note that the availability of examination centres is subject to change.
Special exam centres can be arranged for students with additional requirements, where appropriate.
When you log in to your myACCA and choose 'Exam Entry', you will then select the country you want to sit your exam in. This will provide you with a list of available exam centres within that country, for that particular exam session.
For June and December exam sessions (not March and September sessions), it is possible to arrange for paper-based exams to be attempted at centres other than those listed in the exam centre database. These exam centres are referred to as "unlisted special centres".
If you would like to make a request to sit your examination at an "unlisted special centre" you must submit your request and full examination entry details to us, by the early entry closing date, by emailing email@example.com with "Centre not listed" as your subject field.
It is only possible for ACCA to arrange "unlisted special centres" if we are satisfied that the same standards of facilities and invigilation that exist at our regular centres will be available. If it is not possible for us to arrange an exam sitting at the location you have requested, you will be offered the opportunity to sit your exams at the nearest exam centre. You will then receive an email confirming your exam entry and any payment instructions that are required from you.
Please note, if you are taking examinations at either a special centre or an unlisted special centre you will be required to pay any additional local invigilation and accommodation fees involved. These fees are normally paid direct to the Exam Supervisor in advance of the exam date.


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Katherine Paterson Quotes About HeartQuotes about: Heart
I think, she began quietly, I think we want... not just bread for our bellies. We want more than only bread. We want food for our hearts, our souls. We want- how to say it? We want, you know- Puccini music.... we want for our beautiful children some beauty. She leaned over and kissed the curl on her finger. We want roses.
We are trying to communicate that which lies in our deepest heart, which has no words, which can only be hinted at through the means of a story. And somehow, miraculously, a story that comes from deep in my heart calls from a reader that which is deepest in his or her heart, and together from our secret hidden selves we create a story that neither of us could have told alone.
I am called to listen to the sound of my own heart -- to write the story within myself that demands to be told at that particular point in my life. And if I do this faithfully, clothing that idea in the flesh of human experience and setting it in a true place, the sound from my heart will resound in the reader's heart.
Katherine Paterson
- Born: October 31, 1932
- Occupation: Author
- Cite this Page: Citation


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1. How many dogs does the Baxter family own?
2. What does Jody create with palm fronds in the woods?
A flutter-mill.
3. Which of the following words might Jody use to describe his day in the woods in the opening chapter?
4. How many babies did Penny Baxter and his wife bury before Jody was born?
5. Which of the following has Penny Baxter always felt closest to?
6. From which character did Penny earn the nickname "Leetle ol' Penny Baxter"?
Lem Forrester.
7. Which of the following words is used to describe the color of Jody's hair?
8. What animal from the Baxter family farm was killed by Old Slewfoot?
A pig.
(read all 180 Short Answer Questions and Answers)
This section contains 4,916 words
(approx. 17 pages at 300 words per page)


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Grande Collection | BLOCCATO Specifications
Core Thickness: 1 1/8″ thick MDF
Standard Panel Size: 48″ x 96″
Orientation: Horizontal or Vertical pattern orientation
Pattern Repeat: Horizontal and Vertical. The Bloccato pattern can also be force matched
Soelberg Industries manufactures custom-sized, made-to-order panels and is not responsible for inconsistencies in pattern continuation if panel configuration is not provided by the customer. Because we tailor the pattern to your project dimensions, in some cases, when adding additional panels to a project, pattern continuation is not achievable. Not all patterns can be force matched.
Core Options: Premium MDF with Class C Fire Rating, FF MDF (NAUF), Class A Fire Rated MDF or Exterior Grade MDF.
Colors: Bloccato is available finished in any of our 3D laminate colors or can ordered raw to be finished onsite.
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