text:
First off. . .in all my imaginations of "The Arch"
I pictured it straddling the Mississippi River. . .
you know. . .one foot in Missouri. . .
one foot in Illinois. . .
well. . . guess I found out different. . .ha ha!
In retrospect, and now that I've seen it. . .I realize. . .
that would'a had to be a mighty, mighty big structure!
630 feet was plenty big for me. . .
the ride to the top was in a little barrel contraption with seats. . .
five seats containing five full size bodies. . .aii yaiii yaii. . .
a wee bit of panic set in when it stopped at the top, and the door did not open immediately. . .
the observation deck was a wee bit like being in a submarine. . .
about 15 small windows on each side. . .
and about a hundred people milling around. . .rotating windows.
not really my favorite tourist experience ever. . .
but I'm glad I did it. . .and the views were worth it!
The Old Court House and Downtown St Louis
Busch Stadium
and our lovely home. . . parked across the river
The Journey to the West Museum located at the base of the monument was extremely interesting. . .
those pioneers chose a very, very difficult life for themselves and their families. . .
I think I like my covered wagon much more than theirs. . .
One of my favorite things to do is check out the postcards in the gift shop. . .
I figure those photographers know all the best angles. . .
based on their findings, I got a couple of good shots. ..
this one from the train station at the Eads Bridge. . .
and this one from the front of the Old Court House
our sightseeing cruise we had scheduled on the paddlewheeler was cancelled. . .
just 'cause the river was out of it's banks and there were
logs and trees everywhere in the water. . .go figure. . .LOL!
and last stop. . .Lacledes Landing. . .lots of little touristy shops and pubs. . .
the Old Spaghetti Factory came highly recommended. . .delicious!
the Casino Queen RV Park worked out beautifully as a home base. . .
a little pricey at $49 per night for big rigs. . .but with a Good Sam discount. . .only $45. ..
fabulous 24 hour security, and a shuttle to take you to the casino and the train station. . .
we never took the Jeep out of the lot. . .and would not have unhooked it at all. . .
except that the pedestals were located at the very rear of the parking space,
and I didn't want to drag out every inch of sewer hose we owned. . .
the buffet at the Casino was way above your standard buffet fare. . .really great. . .
and best of all. . .no smoking in the Casino. ..so a very pleasant atmosphere. .
We thoroughly enjoyed our stay, and will return in the future to tour more of the
outlying areas around the city. . .today, we are headed to Indianapolis. . .
and the Eastern Time Zone. . .oh boy! Temps have been staying in the
lower 80's the last couple of days. . .which is lovely. . .
another ten degrees lower will be fantastic!
Until next time,


text:
Desugning a logo and a website
Ngân sách $3000-5000 USD
Design a logo and a web site for a B2B company. Marketing strategy and creeative strategy exists. Need a good design concept to carry through.
accepting bids only from designers in NYC/NJ area. No out of towners please. Need to be local for face to face meetings
19 freelancer đang chào giá trung bình $4009 cho công việc này
Hey, I am based in Princeton, New Jersey. I am available for face to face meetings. Please provide more details to discuss. Sach
Thanks for Reviewing my Bid. My name is Irfan. I am an experienced graphic designer having 7 years of experience. Please do check portfolio. [login to view URL] https://www.freelancer.com/u/Irfankaredia.ht Thêm
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Hello, I am Peter, an experienced web designer & developer. My portfolio and my profile ratings here on Freelancer.com tells more than enough about me. Quality and speed are my leading stars and I am at your disposal, Thêm
Greetings, I have read your project description and attached doc file also and understand the high level [login to view URL] would like to start by asking if you have any preferred choice of technology/CMS yet? If not,you Thêm
Hi, Please share me design details & features. I can help you with both . I have done many this type jobs before. Will wait for your reply Thank you
Hello, I'm ready to take Your projec in work. Be sure - desing will be creative, clean and with patience to details. benefit is that I have a full-stack team, so - the development can be launched with the same team, Thêm
I am available in New York, United States to meet you face to face. My Number is +1 862-249-0909. My Skype is [login to view URL] Looking forward to hear back from you soon. Regards, Kandarp Bhatt
I am a Data Scientist by trade, not a front end web developer. From the description of your project, it is well within the reach of my capabilities. With my advanced programming skills and knowledge of how to properl Thêm
Hi there, I am a graphic designer living in Brooklyn, NY. I am experienced with corporate identity branding and logo design as well as a front-end code and web development. I would be happy to work with your compan Thêm
HI, I will design the most creative and professional website for you within the given time. Thaough i'm not from your area if you need to talk with me,we can do the video confrencing whenever you like, I'm available Thêm
MKL Productions is a full service multi media production company dedicated to the creation of websites and compelling visual content for businesses, organizations and non-profits. We execute all elements of web, photo Thêm

subset: commoncrawl


text:
Look, girls have it pretty tough. That whole childbirth thing? Not something a man wants to get anywhere within a 38-foot vicinity of. However, one thing guys do have to worry about is the proposal. If you've ever watched 15 minutes of any sitcom where even a secondary character gets married, you've been taught by society that all proposals must be big-time, goofy, endearing, hopelessly romantic, funny, and going from disaster to success in 30 seconds — and it must be all these things at once. Bar's pretty high because of pop culture, no doubt.
So this guy in the video above really went all in here: fake movie trailer, aired on the screen, running into the theater, all that. Please note that as of posting, this has 435 dislikes. I guarantee you not a single one of them is a female.


text:
If you're always losing your Bluetooth headphones or speakers, FeltAudio's products could be for you. The FeltAudio Pulse is a tiny Bluetooth speaker that can be clipped on to a shirt pocket or belt, while the Rewind is a pair of in-ear headphones with a retractable cable.
The Pulse speaker works quite simply. You pair it with your handset and clip it on to some part of your clothing. When you're not using the speaker (or if you want the speaker playing back audio while attached to your phone), you can clip it to special Felt cases -- these are lined on the insides with actual felt -- which will be available for the iPhone 5 as well as iPad. The company is working on versions for iPad Mini and new iPod Touch.
The Rewind headphones are a little more confusing. Since these are retractable Bluetooth headphones, we're guessing you'll need to clip the receiver portion (and case) to your shirt while listening to music. When you're done, the headphones retract into the portable case, which can then be attached to the back of a Felt case. There's also an inline mic on the cable for phone calls.
While we aren't sure if having a speaker or pair of headphones attached to the back of an phone case is a good idea for everyone, we're definitely impressed at the simplicity and elegance of the concept. The FeltAudio case, Pulse speaker, and Rewind headphones will all be available in white, gray, and black. No word yet on price and availability.
(Source: Crave Asia via iLounge)
reading•FeltAudio debuts clip-on Bluetooth speaker and earbuds
Mar 19•A powerful Wi-Fi router with a friendly price tag
Jan 7•Sony announces new 4K TVs, and much more at CES 2014 (pictures)
Dec 12•Philips Fidelio HTL9100 Soundbar
Aug 13•The D-link Gaming Router gives you what you need to pwn the noobs
•See All


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Originally posted by AnimositisominA
Just like my Hopi friend says:
"Everything is exactly as it is supposed to be. It just IS."


text:
PLAYA DEL REY, LOS ANGELES --An unplanned release of natural gas sent a large plume of fire shooting up into the air in Playa Del Rey on Sunday.
It happened around 12 p.m. at a Southern California Gas Company facility. SoCal Gas officials say crews were injecting gas into the storage field when a relief vent released gas and it ignited.
The loud noise and the flame startled some residents, and a number of viewers called into the Eyewitness Newsroom about the sight.
SoCal Gas stopped the flow of gas and the flame was extinguished within an hour. They say the situation posed no immediate danger to the public and no one was injured.
Damage to the facility was cosmetic and estimated at under $5000, officials said.


text:
Radian measure Day 2 of 2
Lesson 3 of 13
Objective: SWBAT solve problems with angles describes in radian measure
Big Idea: Through sharing of problem solving strategies students will develop a description for measuring angles in radians and use the relationship with degrees to find special angles.
Bell work
Today I begin by putting the class data from yesterday's lesson on the board. I ask the students to sit with their groups and to discuss the following prompt:
Why is there so little variation in the data produced by each group?
As my students are discussing this prompt, I circle and ask probing questions, such as, "What do you know about the circles each group constructed and measured?" I want students to make the connection to the concept of similarity. All circles are similar, therefore each sector made for a particular angle is similar to all of the others for that angle (i.e, corresponding parts of the sector are in the same ratio). Many of my students think of similarity when working with polygons, but are slower to apply the concept to circles. It may take some prompting on my part with questions; it is important to be patient at this stage in the lesson.
Once students generally agree that all of the sectors for a given angle are similar I ask:
- Why are the sectors similar?
- What are we getting when we take the arc length and divide by the radius? (I expect my students will say something about this is a scale factor of arc to radius.)
- If you think about labels, what happens to the labels in your ratio?
These questions lead the students to see the structure of the diagram in terms of a ratio, that yields a real number as a measurement.
Resources (2)
Resources (2)
Definition of radians
Once I sense that my students understand that the arc length/radius ratio for an angle will be the same for all circles, I define this ratio as the measure of the angle in radians. I explain that mathematicians this measurement is important because there are applications for arclength that require a measurement that is not dependent on the length of the radius.
As a next step, I ask the class to explain what a 1 radian measure would mean. Another way of a starting this conversation is to ask, "In yesterday's activity, which angle was closest to 1 radian?"
As students worked on the activity yesterday, groups employed different methods for finding the length of the arc. It is helpful for students to discuss different methods, as it allows students to see different ways of thinking. It also helps groups to verify their strategies, if students ask questions about a group's method (MP3). To facilitate discussion I use the following questions:
- Did anyone only measure a few arcs and then use another method to finish the activity? Can you explain your process for the class.
- How many arcs must be measured to find all the answers for this activity?
- Did a group think of a way to determine the length of the arc without measuring the angle? How did you do this.
Now as a class, we determine the number of radians in 360 degrees. I explain that we want to do this without measuring or having a specific measure for r. I use r to represent the radius and generalize. The students simplify to get 2*pi. We look at our data and see that most students are close to 2pi. This is a good time to discussion precision.
Why are the arc length in the class data not exactly 2*pi? Are there any groups who came up with exactly 2*pi? Why is that so?
I expect that many of my students will realize that the tools used caused measurement error to occur. Some may state that they were not careful when they measured. When the students only measured once if the measurement was not close to the actual amount they increased the error as they went around the circle.
Resources (2)
Once the class has found the a 360 degree angle is the same as a 2*pi radian angle. I ask the class to begin finding other angles such as 180 degree, 90 degree, 270 degree. I encourage students to explain their reasoning as they determine the radian measure.
What other angles could you find using the information you already have? Some students will find 45 degrees since it is half of 90 degrees and others will find 30 degrees.
How many radians are in 50 degrees? The students are given 2-3 minutes to think and discuss a method with their groups. The different methods are shared with the class and analyzed. Students analyze the methods and ask questions about the methods.
The class does a few more conversions from degree's to radians before working the other way, finding the degrees when given the radian measure. Students work for 2-3 minutes then different methods are put on the board and student again analyze the processes used. Many students think all angles in radians have must have pi in the angle. To help students realize that angles can be a decimal I ask students to convert an angle that is a decimal. I usually get a question on whether this is really an angle. We discuss how using pi gives the exact answer but it is sometime better to have the angle in decimal form. The students develop a process to solve.
Resources (4)
As class comes to an end I inform my students that I want them to know the equivalent radian measure of special angles 30, 45 and 60 degrees (along with their multiples). I say, "You should know these from memory, but, I would also like you to b able to convert from degrees to radians, and, from radians to degrees." Then each person is given the angle comparison worksheet. I assign this worksheet to be completed by the next day so we can use the information for the next lesson.
I also write two questions on the board for students to consider:
- Why did I put the angles together in this manner?
- How is the first angle related to the other angles in the table?
I expect my students will see the relationship between the angles in that the larger angles are multiplies of the acute angles. This will help students as we talk about reference angles and co-terminal angles later in the unit.


text:
Build your dream home on this lovely lot close to the lake and the river! Part of the newly subdivided block, this street already has some beautiful homes on it and will fill in fast. This isn't a typical subdivision in a field with no trees, efforts are in place to keep as many trees as possible on the property which will help keep the area beautiful as well as maintain a healthy Deer population in the area. Stroll to the end of the street for river views and our world famous sunsets over Lake Huron. These properties back onto a huge green space that is a no development zone. This will be a special space and may be just what you're looking for! Speak with your Builder today or call for information on Local Builders. (id:7439)
Listed By Royal LePage D C Johnston Realty Brokerage
Please Note: The information that you supply above will be kept fully confidential.
The information within this Southampton real estate listing is derived from the Canadian Real Estate Association's Data Distribution Facility®. DDF® references real estate listings held by other brokerage firms and showcases them on mcinteesauble.com. The accuracy of information is not guaranteed and should be independently verified.
The trademarks REALTOR®, REALTORS® and the REALTOR® logo are controlled by The Canadian Real Estate Association (CREA) and identify real estate professionals who are members of CREA. The trademarks MLS®, Multiple Listing Service® and the associated logos are owned by CREA and identify the quality of services provided by real estate professionals who are members of CREA. The trademark DDF® is owned by the Canadian Real Estate Association (CREA) and identifies CREA's Data Distribution Facility (DDF®)


text:
An attorney for Darren Sharper said Friday the woman accusing the former Saints player of rape followed him "willingly" after a night of drinking at a New Orleans bar and there is no evidence that a sexual assault occurred.
Nandi Campbell, a New Orleans criminal defense attorney, released a statement saying the lack of evidence is underscored by the fact that police have not arrested Sharper and prosecutors have not charged him with a crime, despite the report being made on Sept. 24. The New Orleans Police Department and District Attorney Leon Cannizzaro have issued statements through spokespeople saying the investigation is ongoing.
Campbell's statement came after the NOPD earlier in the day released a police report revealing new details of the allegations against Sharper. The woman told police she had been drinking on the night of Sept. 22 and met Sharper at a bar before he took her to his apartment in the Central Business District. "The victim stated she did not consent to any sexual encounter," an officer wrote in a report.
"She later claimed to have a vague recollection of the night and morning events," Campbell said in the statement. "Of course vague recollection is often times consistent with consuming large amounts of alcohol."
Campbell said there were "numerous witnesses" who saw the woman on her own and also saw her with Sharper. Some of the witnesses said Sharper was "mingling" with other bar-goers and the accuser was following Sharper "willingly." Campbell said the pair was drinking with two or three other people at a bar in the French Quarter and another bar in the CBD, and the woman left voluntarily with Sharper at the end of the night.
The attorney added that "various" surveillance footage shows the woman's "actions and behaviors on the date in question." That surveillance video was handed over to NOPD.
"No evidence suggests or implies that a sexual assault occurred," Campbell said. "The totality of the witnesses' statements and the physical evidence support the police department and district attorney's decision not to file criminal charges at this time."


text:
Ciara promoted her imaginatively titled new album 'Ciara' at J&R Music World in New York City yesterday afternoon.
The singer, who's been wearing a lot of menswear looks of late, wore a menswear-inspired Givenchy look.
Working the Givenchy Resort 2013 paisley-print trend kick-started back in March, the singer's sweater was styled with a chiffon skirt-pants combo and black high-top sneakers.
This all feels a bit too heavy for summer – both the colours and the individual pieces.
I am hoping this menswear phase for Ciara comes to a shrieking halt soon.
Credit: Getty


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Do you have a question? Check our our FAQ page and you might just find the answer.
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Your complaint will be reviewed by the Customer Service Manager.
A full and final response will be issued within 24hrs.
Phone: +44 (0)161 848 7111


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Bloomberg Tax
This Portfolio is available with a subscription to Bloomberg Tax, a comprehensive research solution including over 500 Tax Management Portfolios, practice tools, primary sources and timely news.
Tax Management Portfolio, S Corporations:
Corporate Tax Issues, No. 731-3rd, reviews the special tax status of S
corporations. While S corporations generally avoid federal income tax at
the corporate level, S corporation shareholders are taxed pro rata on
the corporation's income, which is passed through to them, whether or
not distributed. The Portfolio also discusses S corporation operations.
The Portfolio examines the limited circumstances in which
the S corporation is taxed, discusses the mechanics of the flow-through
of income and loss items, analyzes the taxation of shareholders and
distributions, and explains the calculation of shareholder basis in
stock and indebtedness. Special rules are also examined, including the
passive loss limitations and at-risk rules, the built-in gain rules, and
allocation of interest expense. Among other areas, the use of S
corporations in an international context is explored.
Detailed Analysis
I. Taxation of the S Corporation
A. General
1. S Corporation Exempt from Income Tax
2. Application of Subchapters C and K
3. Computation of Taxable Income
4. Earnings and Profits
5. Carrybacks and Carryforwards
a. Net Operating Losses
b. Other Carryover Items
6. Controlled Group Membership
7. Elections at the Corporate Level
8. Foreign Tax Credit
B. Passive Income
1. General
2. Definitions
a. Accumulated Earnings and Profits
b. Gross Receipts
c. Passive Investment Income
(1) Rental Income
(a) Favorable Rulings Not Constituting Rents
(b) Unfavorable Rulings Constituting Rents
(c) Favorable Cases Not Constituting Rents
(d) Unfavorable Cases Constituting Rents
(2) Royalties
(3) Interest
(4) Dividends
(5) Annuities
(6) Sale of Stock or Securities
3. Passive Income Tax
a. Computing the Tax
b. Waivers
4. Passive Income Terminations
5. Planning for the Passive Investment Tax
a. Distributing E& P
b. Monitoring Passive and Taxable Income
C. Built-in Gains Tax
1. General
2. Who Is Subject to the Built-in Gains Tax?
a. Elections Made Before January 1, 1987
b. Transitional Relief for Elections Made After December 31, 1986 but Before January 1, 1989
c. Elections After 1988
3. Assets Subject to the Built-in Gains Tax
4. Computing Built-in Gain
a. Net Unrealized Built-in Gain
(1) Anti-Stuffing Rule
(2) Effect of Liabilities
(3) Accounting Method Changes
(4) Valuing Inventory When Computing NUBIG
b. Dispositions
(1) Partnership Interests
(2) Inventory
5. Recognizing Built-in Gains and Losses
a. Net Recognized Built-in Gain
b. Recognition
(1) Installment Sales
(2) Nonrecognition Transactions
6. Calculating the Built-in Gains Tax
a. Pre-limitation Amount
b. Taxable Income
c. Net Unrealized Built-in Gain Limitation
d. Carryover Utilization
e. Gain Passthrough
7. Planning for the Built-in Gains Tax
D. Former Capital Gains Tax
1. General
2. Taxation at Corporate Level
a. Exceptions
b. Capital Gains of Options and Commodities Dealers
c. Comparison and Interaction with Built-in Gains Tax
E. Transition Corporations - Partial Relief from the Built-in Gains Tax (1987 and 1988 Elections)
1. Transition Relief
2. Qualified Corporations
3. Qualifying for Transition Relief
4. Taxable Income Limitation
F. LIFO Recapture Tax
1. General
2. Successor Corporations
3. C Corporations with Inventory
4. Calculating the LIFO Tax
G. Estimated Tax Payments
H. Consistent or Inconsistent Subchapter C Provisions
1. Subchapter C Provisions Consistent with Subchapter S
2. Subchapter C Provisions Inconsistent with Subchapter S
II. Tax Treatment of Income and Losses to Shareholders
A. Flow-Through Entity
1. Separately and Nonseparately Stated Items
a. Character Retention
b. Specific Items
(1) State and Local Income Taxes
(2) Charitable Contributions
(a) Accrued Charitable Contribution Deduction
(b) Appreciated Property
(3) Section 165 Losses
(a) Casualty Losses
(b) Worthless Stock
(4) Installment Sales
(5) Section 179 Expensing
(6) Bad Debt Expense
(7) Miscellaneous Itemized Deductions
(8) Meal and Entertainment Expenses
(9) Interest on Subchapter C and Subchapter S Tax Deficiencies
(10) Interest on S Corporation Debt
(a) Applicable High Yield Debt Obligations (AHYDO)
(b) Interest on Disqualified Debt Instruments
(11) Tax Benefit Items
(12) Exclusion and Rollover of Gain on Sale of Qualified Small Business Stock
(a) Exclusion of Gain Under § 1202
(b) Deferral of Gain Under § 1045
(13) Real Property Subdivided for Sale
(14) Discharge of Indebtedness
(a) General Application of Discharge of Indebtedness Rules to S Corporations
(b) Section 1366 and Regulations
(c) Contributions of Corporate Indebtedness to Capital
(15) Income Attributable to Domestic Production Activities
2. Pro Rata Share Defined
a. Termination of S Status
b. Termination of a Shareholder's Interest
c. Qualifying Dispositions
d. Section 338 Transactions
(1) Section 338(g) Elections
(2) Section 338(h)(10) Elections
3. Taxable Year of Inclusion
B. Interest Allocation
1. Interest Expense Tracing
2. Debt Repayments
3. Debt-Financed S Corporation Distributions
a. General Rule
b. Optional Method
c. Non-Pro-Rata Debt Financed Distributions
d. Repayment of Debt Allocated to Distributions
4. Debt-Financed Stock Acquisitions and Capital Contributions
a. Acquisitions from Existing Shareholders
b. Direct Investment in S Corporation
5. Leveraged Stock Redemptions
6. Loans Between S Corporations and Shareholders - Self-Charged Interest
a. Passthrough Entity Defined
b. Effective Date
c. Recharacterized Self-Charged Interest
C. Estimated Taxes for Subchapter S Items
D. Employment Taxes
1. Self-Employment
2. Employee Wages
a. Unreasonable Compensation
b. Effect on Net Operating Losses
E. Treatment of Expenses Owed to Shareholders
F. Alternative Minimum Tax (AMT) on Shareholders
1. Basis Limitations for AMT Purposes
2. Distributions for AMT Purposes
3. Suspended Losses
4. Research and Experimentation Expenditures
G. Passive Loss Limitations Under § 469
1. In General
a. Passive Activities
(1) General
(2) Tests for Material Participation
(3) Activities Qualifying as Participation
(4) Character of Items as Active or Passive
(5) Recharacterization Rules
(6) Special Rules for Rental Activities
b. Definition of Activity
c. Treatment of Losses and Credits from Passive Activities
d. Portfolio Income
e. Dispositions
(1) Suspended Losses
(2) Gain or Loss on Disposition
(3) Effect of Conversion to C or S Status
2. Effective Date and Transition Rules
H. Former Subchapter S Corporation Shareholders
1. Overview
2. Computation of Former Subchapter S Corporation Taxable Income
3. Computation of Undistributed Taxable Income
4. Constructive Distributions Received as Dividends
5. Passthrough of Long Term Capital Gain
a. General
b. Allocation of Capital Gain Among Distributions
6. Persons with Beneficial Ownership Taxed on Undistributed Taxable Income
III. Shareholder Basis in Stock and Indebtedness
A. Adjustments to Basis in Stock and Indebtedness
1. Stock Basis
a. In General
b. Increases in Stock Basis
c. Decreases in Stock Basis
(1) In General
(2) Nondeductible, Noncapital Expenses
(3) Erroneous Basis Adjustments
d. Investment Credit Recapture
e. Separate Basis Rule
(1) In General
(2) Spillover Rule
f. Ordering Rules
(1) Post-1996 Rules
(2) Pre-1997 Rules
g. Timing of Basis Adjustments
2. Basis in Indebtedness
a. In General
b. Method of Basis Adjustment
c. Multiple Indebtedness
d. Open Account Debt
e. Coordination with § § 165 and 166
B. Loss and Deduction Items
1. Basis Limitation and Carryover
a. Suspended Losses
b. Net Operating Loss Carryover
2. Charitable Contributions of Property
3. Treatment on Shareholder's Return
4. Case Law
C. Restoration of Basis in Indebtedness
1. Priority for Indebtedness
a. In General
b. Net Increase Applied Against Basis
2. Gain Recognized on Repayment
D. At-Risk Limitation
1. General
2. Amount At-Risk
3. At-Risk vs. Basis Limitation
4. Suspended Losses and Carryover Rule
5. Loss Recapture
6. Aggregation Rules
7. At-Risk, S Corporations and Partnerships
E. Creating Basis in an S Corporation
1. General
2. Shareholder Guarantees
a. Basis in Indebtedness of Corporation to Shareholder
b. Basis in Equity of the Corporation
3. Back-to-Back Loans
4. Substitutions of Corporate Debt
5. Shareholder Payments on Corporate Debt
6. Indirect Indebtedness
7. Lack of Investment
8. Shareholder Guarantees for Business Purposes
F. Alternative Minimum Tax - Basis Limitations
IV. Treatment of S Corporation Distributions
Introductory Material
A. Corporations Without Earnings and Profits
1. General
2. Form 1120S and the Accumulated Adjustments Account
B. Corporations with Earnings and Profits
1. General
2. Tax-Free Distributions Out of the AAA
3. Dividends, Return of Capital, Capital Gain
4. Distributions of Previously Taxed Income
5. Elections to Distribute Accumulated E& P Before the AAA
a. General
b. Planning for E& P Distributions
c. Election to Make a Deemed Dividend
d. Filing the Election
6. Distributions by Former DISC Subsidiaries
7. AAA Adjustments for Redemptions and Reorganizations
a. Redemptions
b. Reorganizations
8. Elections to Terminate Year
9. Post-Termination Transition Period Distributions
10. Summary of Operating Distribution Rules for S Corporations with Accumulated E& P
C. Accumulated Adjustments Account
1. Definition and Adjustment Ordering
a. Pre-1997 Rules
b. Post-1998 Rules
2. Tax-Exempt Income
3. Nondeductible Expenses
4. Negative AAA
5. Distributions Contingent in Amount
6. Distributions in Excess of AAA
7. Effect of Stock Transfers on the AAA
8. Form 1120S Reconciliation
D. Distributions to Shareholders of Fiscal Year S Corporations
E. Property Distributions
F. Disproportionate Distributions
G. Former Subchapter S Corporation Tax-Free Distributions
1. Distributions Attributable to Prior Year
a. Qualifying Distributions - General Requirements
b. Effects of Qualifying Distribution
c. Nontransferability of Right to Receive Qualifying Distributions
d. Survival of Right to Receive Qualifying Distributions
2. Distributions of Previously Taxed Income (PTI)
a. General
b. Requirements for a PTI Distribution
(1) Basic Rules
(2) Order of Distributions
(3) Property Distributions
(4) Right to Distribute PTI Did Not Survive Termination of Election
(5) PTI Not Distributed by a Distribution in Exchange for Stock
(6) Right to Receive PTI Distributions Is Nontransferable
c. Computation of PTI Account
3. Distributions of "Moneyâ€
V. Fringe Benefits, Reasonable Compensation and Family Allocations
A. Fringe Benefits
1. General
2. Two Percent Shareholder Defined
3. Fringe Benefit Defined
4. Effect of Partnership Treatment
a. Effect on Employee
b. Reporting and Withholding Requirements
c. Application to Other Benefits
B. Qualified Pension Plans
1. 1982 TEFRA Changes to Qualified Plans
2. Qualified Plans Under Current Law
a. Qualified Plan Trusts
b. Plan Loans
c. Effect of § 1372 on Qualified Plans
d. Shareholder-Level Plans
C. Compensation in an S Corporation
1. Cash Compensation
a. General
b. Impact of § 267 on Compensation
c. Unreasonable Compensation
(1) Excessive Compensation
(2) Inadequate Compensation
(3) Family Allocations
d. S Corporation and Self-Employment Income
e. Social Security Issues
2. Incentive Compensation
a. Stock Options
(1) Nonqualified Stock Options
(2) Incentive Stock Options
b. Phantom Stock, Stock Appreciation Rights and Other Equity-Flavored Compensation
(1) Phantom Stock
(2) Stock Appreciation Rights
(3) Performance Bonuses
c. Restricted Stock
d. Deferred Compensation Devices Using Trusts
(1) Rabbi Trusts
(2) Secular Trusts
e. Split-Dollar Life Insurance
VI. Redemptions, Liquidations, Taxable and Nontaxable Mergers and Acquisitions
A. General
B. Redemptions
1. General
2. Capital Gain Redemptions
3. Noncapital Gain Redemptions
4. Tax Treatment Compared
5. Basis Adjustments
6. Other Considerations
C. Liquidations
1. General
2. Section 337 Liquidations
3. Distribution of Installment Obligations
D. Acquisitions by an S Corporation
1. Direct Taxable Asset Acquisitions
a. Tax Consequences to an Acquiring S Corporation
(1) Effect on S Election
(2) Income Allocation in Year of Purchase
(3) Corporate Level Tax
(4) Distributions
b. Tax Consequences to the Acquired Corporation
c. Section 1374 Built-In Gain Rulings
d. Employment Taxes and Employer Identification Numbers
2. Deemed Asset Acquisitions Under § 338
a. Tax Consequences to an Acquiring S Corporation
(1) Section 338 Election
(2) Section 338(h)(10) Election
(3) Income Allocation in Year of Acquisition
(4) Pre-1996 SBJPA Law
b. Tax Consequences to the Acquired Corporation and Its Shareholders
E. Tax-Free Asset Acquisitions by an S Corporation
1. General
2. "A†Reorganizations
a. Effect on S Status
b. Nontaxable Transaction (Post-SSRA '82)
c. Corporate Level Taxes
d. Accumulated Adjustments Account (AAA)
e. S Election After Termination
f. Income Allocation in Year of Reorganization
g. Tax Attribute Consequences to Target and Its Shareholders
h. Tax Attribute Consequences if Target Was a C Corporation
i. Distributions
j. Taxable Year
k. Effect on Shareholder Debt
(1) Deferral Approach
(2) Capital Contribution Approach
3. Tax-Free Acquisitions as Alternatives to Liquidation of a Subsidiary
a. Downstream Merger
b. Effect on S Status
4. Other Tax-Free Acquisitive Transactions
a. "C†Reorganizations
b. "D†Reorganizations
(1) Acquisitive "D†Reorganization
(2) Divisive "D†Reorganization
(a) Business Purpose
(b) Corporate Level Tax
(c) Accumulated Adjustments Account/ITC
c. "F†Reorganizations
d. Section 351 Transactions
(1) S Corporation as Transferee Corporation
(2) S Corporation as Transferor Corporation
F. Taxable and Nontaxable Stock Acquisitions by an S Corporation
1. Taxable Stock Acquisitions
a. Tax Consequences to the Acquiring S Corporation
b. Tax Consequences to the Acquired Corporation and its Shareholders
(1) C Corporation as Target
(a) Deferred Intercompany Transactions
(b) Excess Loss Accounts
(2) S Corporation as Target
2. Nontaxable Stock Acquisitions
a. General
b. "B†Reorganization
G. Recapitalizations and Changes in Form
1. Recapitalizations
2. Changes in Form
H. Other Acquisition Issues
1. Utilization of Shareholder Suspended Losses
2. Loss Limitation Rules
3. S Corporation Capital Purchase Program
VII. Buy-Sell Agreements for S Corporations and Their Shareholders
A. Need for a Buy-Sell Agreement
1. Preserving S Status
2. Business Continuity
3. Liquidity
4. Estate Planning
5. Non-Tax Issues
B. Issues to Consider in a Buy-Sell Agreement
1. Prohibited Transfers
2. Corporate Level Restrictions
3. Income Allocations
4. Accumulated Adjustments Account (AAA)
5. Operating Distributions
6. One-Class-of-Stock Restriction
7. Capital Contributions
8. Revocation and Termination of S Status
9. IRS Examinations
C. Structuring Buy-Sell Agreements
1. Cross-Purchase Approach
2. Stock Redemption
D. Funding
1. General
2. Key-Man Insurance and Effect on Shareholder Basis
a. Term Life Insurance
(1) Payment of Premiums
(2) Receipt of Death Benefits
(3) Other Issues
b. Cash-Value Life Insurance
(1) Payment of Premiums
(2) Increase in CSV Exceeds Premium Amount
(3) Receipt of Death Benefits
(4) Termination of Contract
(5) Sale or Exchange of Contract
c. Split-Dollar Life Insurance
E. Establishing a Buy-Sell Price
VIII. Foreign Operations
A. General
B. Structuring Foreign Operations
1. Operating Abroad Through a Foreign Branch or Partnership
a. Foreign Taxation
b. U.S. Taxation
c. Special-Purpose S Corporations
d. Foreign Partnerships
2. Operating Abroad Through a Foreign Entity That Is Treated as a Partnership or Disregarded for U.S. Tax Purposes
3. Operating Through a Foreign Subsidiary
a. Taxation of Foreign Subsidiary Earnings
b. Ownership Interest in a Foreign Subsidiary
4. Foreign Sales Corporations, Domestic International Sales Corporations, Extraterritorial Income Exclusion, and Repeal of Extraterritorial Income Exclusion
C. Other Issues Affecting Foreign Operations of S Corporations
1. The Look-Through Rule of § 1373
2. Effect of Electing or Terminating S Corporation Status on Foreign Losses (§ 1373(b))
3. Corporate Indebtedness to Shareholders
4. Arm's-Length Pricing Requirement of § 482
5. Electing S Status for C Corporations with Existing Foreign Operations
D. Foreign Investment in S Corporation Business
1. Restrictions on Foreign Shareholders
2. Foreign Investment in S Corporation Operations Through a Partnership
3. Foreign Investment Through Convertible Debt or Debt with Warrants
IX. Other Issues
A. S Corporations and Partnerships
1. S Corporations as Partners
2. Partnership Incorporations
B. Below-Market Loans
1. Loans from an S Corporation to Its Shareholders
a. Corporation-Shareholder Loans
b. Compensation-Related Loans
2. Shareholder Loans to S Corporations
3. Administrative Matters
C. Oil and Gas Considerations
1. Depletion Allowance
2. Grandfather Rules for Subchapter S Corporations
3. Intangible Drilling Costs
4. Transfers of Proven Oil and Gas Properties
a. Conversions from C Corporations to S Corporations
b. Conversions from S Corporations to C Corporations
5. Passive Loss Limitations
6. Recapture Potential
a. Disposition of Natural Resource Recapture Property
b. Sale or Exchange of S Corporation Stock
(1) In General
(2) Exceptions
c. Section 1254 Costs
(1) In General
(2) Acquiring Shareholder After Certain Acquisitions
(3) Former C Corporation
(4) Former S Corporation
(5) Certain Stock Transactions Require § 1254 Cost Reallocation
7. Alternative Minimum Tax Consequences
D. Accounting Method Changes
1. Adoption and Changes
2. Section 481 Adjustments
3. Cash vs. Accrual Method of Accounting
E. Accounting Periods
1. Automatic Change Procedures
2. Nonautomatic Change Procedures
Working Papers
Table of Worksheets
Worksheet 1 Committee Reports on P.L. 100–647 (Tax on Built-In Gains on the Conversion of a C Corporation to an S Corporation)
Worksheet 2 Committee Reports on P.L. 101–239 (Method of Computing Net Unrealized Built-In Gain or Loss)
Worksheet 3 Committee Report on the S Corporation Provisions in H.R. 3448, The Small Business Act of 1996
Worksheet 4 Conference Report on the S Corporation Provisions in H.R. 4520, the American Jobs Creation Act of 2004
Worksheet 5 Preamble to Final Regulations on S Corporation Stock Basis and Distributions
Worksheet 6 T.D. 8567, Final Regulations Relating to the Recapture of LIFO Benefits Under § 1363(d)
Worksheet 7 T.D. 8579, Preamble to Final Regulations on Built-In Gain Tax
Worksheet 8 Election to Distribute Accumulated Earnings and Profits Before Accumulated Adjustments Account
Worksheet 9 Election to Distribute Accumulated Earnings and Profits Before Previously Taxed Income
Worksheet 10 Election to Treat Distributions of Money During Post-Termination Transition Period as Coming Out of Earnings and Profits
Worksheet 11 Election to Make a Deemed Dividend Election
Worksheet 12 Election to Terminate Year Upon Termination of Shareholder's Interest
Worksheet 13 Election to Terminate Year Upon Qualifying Disposition
Worksheet 14 Rev. Proc. 94-61, 1994-2 C.B. 775 and Announcement 88-60, 1988-15 I.R.B. 47, Relating to LIFO Recapture Amount
Worksheet 15 Case Study: § 338(h)(10) Election
Treasury Regulations:
Committee Reports:
Treasury Rulings:
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text:
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Please note that the following pages are exclusively reserved for health care professionals in countries with applicable health authority product registrations. To the extent this site contains information, reference guides and databases intended for use by licensed medical professionals, such materials are not intended to offer professional medical advice. Prior to use, please consult device labeling for prescriptive information and operating instructions.
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We would like to welcome you to TFP, the webs leading Pool related website. We invite you to please Register to create a new account. Doing this will give you full access to the forums, where you will be able to receive personalized advice concerning your pool. We hope to see you soon!
How about increasing the number of posts on each page to 25? Looks like it's 20 right now.
Forum Rules


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I've used the black stripe for the neck and armhole bands. The elastic is encased in the joins at the waistline.
Lots of pins were used to keep the lines in place as I sewed this sweet Summer dress.
These patterns show the dropped neckline needed for this dress. While I've shaped the centre back pattern for an Alexa top, I kept the centre back on the fold so this dress top would billow.
My skirt workings are on the front top pattern piece. The skirt was basically my largest width dimension (hips) and then I added 20cm for walking space.
The top pieces are cut out and the lines align across the body.
I did test this pattern out on this remnant piece first.
The blue fabric in the pic below was the original RTW dress that was my inspiration.
Here's how the test dress came out.
And here is the Jaywalk dress.


text: I can not understand why an alert beep and message on the display for a few seconds, like all other cars have, was not enough for Tesla. The first time the lamp came on during driving I was sure that something terrible was going on. A bright yellow alert symbol in the dash that does not go away is never a good sign, and since I was driving I did not manage to see what it was, so I had to pull over. Since it's winter time over here it's on all the time, so annoying :cursing:!


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Infant baby crib mattresses are an important item for babies. Infant baby crib mattresses can be foam mattresses or innerspring mattresses. A foam mattress has foam inside, supported layers, and ticking covers. In innerspring layouts, there are springs inside with supported layers along with ticking covers.
Whatever can be the infant crib mattress, amongst the important indicate consider is flexibility. The ideal flexibility is required for your kid to be comfortable and relaxed. An extra crucial indicate think of is the mattress measurement. A great deal of best latex mattressinfant crib mattresses conveniently offered presently are made to fit traditional sized child cribs. The measurement of the mattress should specifically match the child crib measurement. Otherwise, there are chances of wedging the baby's head, neck or various other part between the infant crib and mattress. These mattresses should have appropriate air duct openings for better air circulation.
Infant baby crib mattresses are supplied with plastic or plastic covers that guard the mattresses for longer periods. These covers are easily cleanable. The mattresses might have singular or multi-layered covers. Some mattresses additionally consist of anti-microbial split top and stain-resistant covers. There are luxurious mattresses with product covers, which are soft along with wetness immune.
Organic woollen in addition to cotton child crib mattresses are the absolute best for your baby. Pure natural latex mattresses along with steel free of charge mattresses are in addition healthy and balanced and also well balanced options.
As babies spent a great deal of their time on child crib mattresses, it is needed to consider these elements while obtaining such points. Customers are motivated to examine the tags on mattresses used at stores. You have to acquire a mattress considering your baby's needs. Considering the expenses, foam mattresses are easily offered in the range of $80 to $100 whereas you have to spend as high as $140 for an innerspring mattress.
Mattress Sizes
Together with benefit, aid in addition to price, mattress measurement is a considerable element to think about while trying to find an outstanding mattress. There are great deals of measurements of mattresses supplied in the industry. To acquire a finest mattress, one should at first take the measurement of the bed and the required mattress.
Mattresses are made to fit 1 or 2 people each time without any area problems. Mattresses with minimal area don?t offer you comfortable remainder. The Better Sleep Council, a philanthropic, mattress industry maintaining firm in the USA, provides some requirements to the clients concerning the measurement of mattresses.Check out http://www.thebest-mattress.org/memory-foam-or-latex-which-is-the-best-mattress/ to know more about mattress.
In the USA, a standard chart for mattress measurements is supplied. Primarily all manufacturers follow these standard measurements. Singular or twin measurement mattresses are 39 inches huge, nonetheless a twin or total measurement mattress has a dimension of 54 inches. Both singular along with total measurements are 75 inches long. This dimension is also short for some adults. Total measurement mattress is much better for a bachelor simply if he is a lot less compared with 5 feet 5 inches high. Full measurement or dual mattresses are considerably used for teen bed areas. Queen measurement mattresses are 60 inches big and around 80 inches long. Evaluated as today's most accepted mattress measurements, these mattresses suitable for sets. These kind mattresses are exceptional for small bed room as well as site visitor locations.


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MADRID (Reuters) - A Spanish political activist who was convicted in the death of prominent Cuban dissident Oswaldo Paya in a car wreck in Cuba in July will return to Spain to serve out his four-year prison sentence, the government said on Friday.
Angel Carromero, a leader of the youth wing of Spain's ruling People's Party, was tried in Cuba and found guilty of reckless driving in the accident, which killed one of the most important leaders of Cuba's small opposition community.
Spain has been working since then to bring Carromero back to serve his time under an agreement by which both countries allow their respective citizens to be imprisoned in their homeland.
"Today Angel Carromero's transfer has been authorized, so that he serves here the sentence imposed by Cuban authorities," Spanish Vice President Soraya Saenz de Santamaria told a news conference.
Saenz de Santamaria said Spain's consul general in Havana had signed a memorandum with Cuba regarding the transfer but she said she could not confirm the date when he would return.
Carromero, 26, was driving near the eastern city of Bayamo on July 22 when he lost control of his small rental car and ran into a tree.
The two people in the front seats of the car survived with minor injuries - Carromero and Jens Aron Modig, a youth leader for Sweden's Christian Democratic party. But two back-seat passengers were killed - Paya and another dissident, Harold Cepero, 31.
Paya's family and other dissidents charged that Cuban government agents ran the car off the road but Carromero and Modig have said no other vehicle was involved.
(Reporting by Emma Pinedo and Fiona Ortiz; Editing by Angus MacSwan)


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A lot of us have started purchasing Christmas gifts. Now it is time to make tags. Today I used the Elizabeth Craft Designs Ornament Set 5 and the Tags & More 1 - Lace dies to create two very different tags. I will explain how I created each tag below.
Now for a totally different look using the same dies.
I have created two totally different tags using the other Ornament Set 5 die. I will post it tomorrow.
You can purchase the following products from Elizabeth Craft Designs:
1066 - Ornament Set 5
951 - Tags & More 1 - Lace
610 - Copper Silk Microfine Glitter
E126 - Snowflakes Embossing Folder
508 - Clear Double Sided Adhesive Tape
SS-0212 - Gold Metallic Shimmer Sheets
803 - Metal Adaptor Plate
SS0106 - Purple Iris Iridescent Shimmer Sheetz
1090 - Garden Notes Poinsettia
1091 - Whitepine Bough & Pine Cone
356 - Merry Christmas Peel Off Stickers
353 - Merry Christmas Peel Off Stickers
352 - "Star" Peel Off Sticker
Holly Border Peel Off Stickers
7018 - Glitter Dots


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About This Show
New Orleans community radio.Read more »
New Orleans community radio.Read more »
Oliver Thomas (OT) and Charmel Gaulden interview Mr. Brannon McMorris. He would like to be elected to the United States Senate. The Good Morning Show and Showtime in the Afternoon host political candidates during the campaign season to provide the public with a chance to hear from candidates directly. This is our opportunity to have the candidates answer your questions.During this episode you'll learn:Why he's running for Senate.What policies he would enact if elected.Why he calls himself a "Fredrick Douglass Libertarian".It can become very easy for people to feel disconnected from the policy work that happens in Washington, DC. The Good Morning Show recognizes that these policies impact our daily lives. We hope that providing access to candidates who seek political office will narrow the divide between the people, the politicians and the policies impacting our daily lives. Elections will be held on November 4, 2014. Tune into the #GMS from 7-9 on www.wbok1230am.com. Call 504-260-9265 to discuss this and other topics. Read more »


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Partnerships among governments, businesses, and civil society organizations possess many characteristics needed to address the social, economic, and environmental impacts of climate change. Promoting and enabling these partnerships is necessary, as international agreement on greenhouse gas reductions remains elusive. The U.N.-sponsored climate negotiations must continue, but will yield only a partial solution. The single-sector U.N. approach works exclusively with governments to design and enforce a one-size-fits-all command-and-control solution to curtail global carbon emissions.
Strategies for Multilevel Climate Change Partnerships
Added: 13:35:35 18-06-2010
Commission rewards Europe's best green businesses
Added: 22:28:28 03-06-2010
Companies from the UK, Belgium, Germany and Spain have won the 2010 European Business Awards for the Environment. The winners were announced by European Environment Commissioner Janez Potočnik today at an awards ceremony during the annual Green Week conference in Brussels. The awards recognise "the best of the best" businesses that have already succeeded in competitions at national level.
Ten companies line up for the European Business Awards for the Environment 2010
Added: 10:24:24 17-03-2010
Ten European companies were shortlisted today for the European Business Awards for the Environment. The finalists represent companies from Austria, Belgium, Germany, Greece, Spain, Turkey and the UK. The prizes, awarded by the European Commission every two years, single out European companies that have made an outstanding contributions to sustainable development in four categories - management, products, processes, and international cooperation. The four winners will be announced at a ceremony on 2 June 2010 during Green Week, the Commission's major annual environmental conference and exhibition event in Brussels. The awards go to companies that spur economic growth by contributing to innovation and competitiveness while also protecting the environment.


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"This book is a superb addition to literature that examines reality. The author employs philosophy, history and theology to draw a powerful conclusion on faith and reason. Dudum combines scholarship and faith in an effective and valuable contribution to the exploration of truth."
Jamal R. Nassar, Dean
College of Social and Behavioral Sciences
California State University, San Bernardino
Today's champions of reason and faith continue a battle that has been waged for thousands of years. On the one hand, Rick Warren's The Purpose Driven Life and Anne Lamott's trilogy on faith offer contemporary society examples of hope inspired by faith. On the other hand, Richard Dawkins's The God Delusion and Christopher Hitchens's God Is Not Great argue that faith is a dangerous and empty superstition. But has the competition between faith and reason always been mutually exclusive?
Excerpts from Reality
"Our relative perception of both space and time is unique. Everyone's perception of reality is relative!"
Chapter 8: Quantum Mechanics and Absolute Truth
About the Author
Ron Dudum lives at the intersection of American confusion on race. His parents emigrated from Palestine to the United States, where Ron was born in 1956. Since then, there has never been a time when his country has not been at war with his ancestry.


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It is exciting to be a part of the first community implementation of robotic flourescence in California," said Dr. Adam Hickerson, urologist.
Pomona, CA (PRWEB) February 10, 2012
Pomona Valley Hospital Medical Center is the first community hospital in California to perform robotic assisted surgery with fluorescence guided imaging.
Pomona Valley Hospital Medical Center (PVHMC) was the first in the area to perform robotic assisted surgeries with the da Vinci Surgical System in 2005, and now has become the first community hospital in California to provide the most state-of-the-art technology available for minimally invasive robotic assisted surgery with the installation of the da Vinci Si, 3D, HD Surgical System with Fluorescence Imaging.
"We are committed to providing this community the highest quality healthcare, and that means ensuring we stay at the forefront of technology," says Darlene Scafiddi, Vice President of Nursing and Patient Care Services. "The daVinci Surgical System helps get our patients back to their lives and families quicker, and that's good for the entire community."
Adam Hickerson, M.D. performed the first minimally invasive prostatectomy at Pomona Valley Hospital Medical Center utilizing the new near-infrared fluorescence imaging guided system on Monday. The patient recovered well and return home on Wednesday. Dr. Hickerson is among a small group of surgeons in the southwest trained on this technology. "It is exciting to be a part of the first community implementation of robotic fluorescence in California. This technology helps us in identification of the vessels and the nerves surrounding the prostate in efforts to increase potency and continence, in hope to cure disease with minimal side effects," Dr. Hickerson says. "I am excited about the future of this technology and am anxious to apply this in renal tumors where we can better isolate blood vessels in allowing us to remove kidney cancers leaving as much normal tissue behind with little damage."
The da Vinci robotic surgical system gives surgeons the benefit of 3-D, high-definition imaging, allowing them to perform the most complicated surgeries more precisely. These innovative procedures offer patients a minimally invasive alternative to traditional surgery with better results. In most cases, patients experience less pain, less bleeding, and less risk of infection or injury; which may result in a shorter recovery time and faster return to their normal lives.
The specially designed camera and endoscopes allow surgeons to capture images of tissue and surrounding blood vessels by injecting a unique fluorescence dye IndoCyanine Green (ICG) that is activated by near-infrared light. In addition to standard real-time images of the surgical field, the camera can switch to view the images of tissue and surrounding blood vessels illuminated by the special dye when exposed to the near-infrared light.
About Pomona Valley Hospital Medical Center
Pomona Valley Hospital Medical Center is a 453-bed, acute care, nationally accredited hospital serving the greater Pomona Valley. It is one of only 227 hospitals in the country to be named a recipient of the HealthGrades 2010/11 Outstanding Patient Experience Award. PVHMC has also been recognized nationally as a 2011 Thompson Reuters 50 Top Cardio Vascular Hospital (nationally). For more information please visit our web site at http://www.pvhmc.org.
About da Vinci Si HD Surgical System
Intuitive Surgical leads in the development and commercialization of medical robotic technology. Our products are designed to extend the benefits of minimally invasive surgery to the broadest possible base of patients. Intuitive's product line can provide surgeons with all of the clinical and technical capabilities of traditional open surgery while enabling them to operate through a few tiny incisions.
Intuitive Surgical's da Vinci® Surgical System combines superior 3D high definition vision with our patented EndoWrist® Instruments allowing for enhanced dexterity, precision and control. The end result: a breakthrough in surgical capabilities.
Contact: Kathy Roche


text: Title - Biography Carolyn earned a Gold Medal at the 2010 Alltech World Equestrian Games with Palatine and the F.A.C.E Vaulters. Carolyn studied at the Fulmer School of Equitation, with dressage instructors Robert Hall and Liz Brown who really influenced her philosophy on riding. Her focus on biomechanics and positive reinforcement allows for great success both in and out of the show arena. Carolyn has consistently found success throughout the years. Her clientele consists of mostly adult amateur riders competing 2 level through PSG. Carolyn's training philosophy starts with getting a horse and rider working in harmony, which can be a slower process, starting on the longeline with the rider attaining independent balance. Carolyn has an extensive background of starting and training young horses of all breeds. Her ability to utilize correct longing, allowed for a serendipitous affiliation when Carolyn was introduced to vaulting by in 1995. Carolyn's expert skills in longing the horse was immediately appreciated by the vaulters. Since the inception of vaulting into Carolyn's life, she has been the sole horse trainer and longuer responsible for the success of the FACE Team and vaulters. Carolyn's immediate assessment of a horse, and her problem solving initiatives, has helped FACE at home and internationally. Carolyn has been an integral part of the Team being on board at World Championships as the horse expert. Carolyn was the first recipient of the American Vaulting Association's 'Trainer of the Year' award, for her invaluable assistance in the success of the Vaulters at the 2006 Aachen World Equestrian Games. To date, Carolyn has trained numerous vaulting horses to continuing success. The success Carolyn believes is in fair and rewarding training, and the absolute emphasis on good basic DRESSAGE, straightness (even on a circle), and self carriage, her reasoning is simple 'if these basics cannot be obtained under saddle how can we expect a horse to maintain them under vaulters.'


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For over 30 years the leading pallet and sawmill magazine in America.
Read What's Related:
Golden State Lumber Adds Package Cross-Cut Saw: L-M Equipment (US) Verticut Provides Accurate, Fast Cutting
Golden State Lumber: California company adds an L-M Equipment cross-cut package saw for accurate, fast cutting of I-joists, studs, beams and other material.
By Diane M. Calabrese
Date Posted: 9/1/2007
STOCKTON, California Engineered wood is an immense part of the product line at Golden State Lumber. So much so that it now has a new, dedicated 19,000-square-foot facility for cutting.
The free-span building that houses the companys wood cutting operations was built with equipment upgrades in mind. This summer, Golden State Lumber installed an L-M Equipment Co. (U.S.) Verticut 2000 package saw system at its facility in Stockton, Calif. The company uses it to cut I-joists, studs, beams and other material.
The L-M Verticut will enable Golden State Lumber to cut more lumber product faster, said company millwright Paulo Martinez. One operator keys in a cutting list, and the machine makes the specified cuts automatically. The programmable features of the Verticut not only enhance accuracy but reduce cutting time.
For example, the L-M Verticut will cut a unit of joists or studs with a precision end-trimming (PET) tolerance of +/- 1/32-inch in only a couple of minutes, noted Paulo.
L-M Equipment customized the Verticut system with an extra-long carriage that travels 70 feet, enabling the company to cut very long I-joists. Until Golden State added its new building with the L-M Verticut, the company primarily used chain saws for cutting extra long joists, which monopolized labor and time.
The L-M Verticut is designed for endurance yet, Its fairly simple and easy to maintain, said Paulo. There are not too many delicate or intricate parts. In all, it is a pretty rugged machine.
Paulo played a key role in Golden States decision to invest in a unit saw. The more that Paulo and Golden State general manager Larry Janes who were involved in the selection process learned about the L-M package saw system, the more they liked.
With complete in-house metal fabrication capabilities, the Golden State Lumber staff worked collaboratively with L-M to customize the design of the Verticut. The Golden State staff fabricated a waste conveyor and modified the Verticut with an electric drive.
Engineered wood products, such as roof trusses and I-joists, are commonly used in residential and even commercial construction. They can be engineered and manufactured to meet building code requirements. They also are more efficient and easier to assemble on the construction site than traditional stick built framing, which requires the use of larger dimension lumber than the individual components in a truss, for example.
Golden State Lumber purchases lumber and engineered wood products from companies like Weyerhaeuser and Trus Joist, which is a Weyerhaeuser business. (In 2006, Golden State Lumber earned the Trus Joist Dealer of the Year Designation; TimberStrand® is the glued, laminated strand, engineered wood product from Trus Joist.)
Golden State Lumber also buys plywood and Douglas fir lumber directly from mills and through brokers. We buy rough six-by and up and smooth dimensional lumber, said Paulo. On request, redwood and cedar species are purchased for customers.
At Golden State Lumber, engineered wood refers specifically to glued, laminated wood. It does not include plywood, oriented strand board (OSB), rim board or siding, all of which are technically considered by the APA-The Engineered Wood Association to be engineered wood products.
Golden State Lumber was started by Glen Nobmann, the father of current owner Lee Nobmann, in 1954. The business has always been focused on supplying lumber products for building and construction. The company has never manufactured pre-cut pallet stock or pallets. However, with the fluctuations in the housing industry, the company is very interested in other wood products, including pallet stock.
Golden State Lumber sells not only to the homebuilding industry but also to industrial and utility markets. Headquartered in Petaluma, Calif., just north of San Francisco Bay, it has four other locations besides Stockton with a sales office in American Canyon and yards in Newark, San Rafael and Brisbane, which is called Sierra Point Lumber.
Stockton, 53 miles east of Oakland, is home to 250,000 people. Founded as a trading center during the Gold rush, today it is a crossroads for produce grown in the fertile San Joaquin Valley. It is also a deepwater port thanks to the San Joaquin River.
Golden State Lumbers 80-acre Stockton location has been operating since 2003. The facility contains a lumber milling facility, a wall panel assembly plant and a plywood warehouse.
The wall panel plant assembles wall sections with automated equipment. The pre-fabricated panels speed assembly at construction jobs because contractors only need to put them in place and fasten them to the floor and to other adjoining panels.
The planer mill is equipped with a Stetson-Ross four sided planer for surfacing lumber. The mill is also equipped with three resaws a Stenner, Kockums, and Turner for remanufacturing lumber.
The other shop, which primarily makes industrial wood products for packaging, is equipped with two Grecon Ditmer optimizing saws that cut material up to 6x12.
Golden State Lumber buys saw blades from local suppliers, Acme Saw and Bay Area Saw, which also provide blade sharpening service.
Products shipped from Golden State Lumber are strapped with metal or plastic bands that are applied manually. The company has a fleet of trucks, emblazoned with the Golden State Lumber logo, to make deliveries. Occasionally, contract haulers are called into service in response to delivery demand. To simplify logistics, the company has a loop through its multiple facilities that trucks follow each day to move materials and products internally.
Golden State Lumber focuses on lumber remanufacturing. The company sells kiln-dried and heat-treated lumber products; it buys kiln-dried lumber and contracts with another company to provide heat-treating.
The company supplies residual material scrap wood and sawdust to other businesses.
Among the other products sold by Golden State Lumber are green framing, siding, insulation, moulding, doors and windows, hardware other building materials. Its inventory of more than 16,000 items represents one of the largest building material stocks in the nation. Over the years, the company has endeavored to emerge as a single source supplier for building contractors. Golden State Lumber also puts a strong emphasis on product quality.
Paulo has worked for Golden State Lumber for the past five years; he worked for the company earlier and has worked 15 years with Golden State in all.
When he talked with Pallet Enterprise in early August, Paulo was the only person trained to operate the new L-M Verticut system. Two other employees were being trained under his guidance.
The operator of the L-M Verticut can use a laser light sight or digital readout to position the bundle of lumber prior to cutting. Then, the operator activates the saw or can manually run it from the carriage. After the cut is completed, the saw returns to its home position and shuts down automatically. From a remote location, the operator activates the lift to open the kerf. After raising the saw, the package is removed and replaced so the cycle can begin again.
The L-M Verticut system provides quick, accurate cutting of material in volume amounts. The machine can accurately cross-cut entire bundles or packages of lumber or other material at one time. Accuracy is extremely important, Paulo noted, because of the cost and availability of raw material.
Engineered wood products and I-joists have gained favor in the last decade in the construction industry. For example, I-joists provide greater consistency and uniformity and simplify the installation of joist hangers and other hardware. Laminated wood products can be engineered and stress tested to meet performance criteria, and adhesives can be tested, too. According to the Wood I-Joist Manufacturers Association, the number of linear feet of I-joists produced annually increased more than three-fold between 1994 and 2004.
L-M Equipment Co. has been in business since 1946. Based in Portland, Ore., the company specializes in cross-cut package saws. The Verticut 2000-M comes standard with safety guarding, operator platform, Stellite inlaid saw bar, automatic chain bar oiling, package alignment stands, and a hydraulically-powered saw bar. Standard models are available for 16-foot and 20-foot packages. Options include laser light saw guide, modular package end squeeze, modular even-ending system, automatic strapping system, modular infeed-outfeed decks, electronic length measurement with digital readout and powered carriage positioning. L-M Equipment also manufactures portable yard saws, high speed chop saws, deck saws and log splitters.
Paulo said he enjoys being part of such a multi-layered industry. It changes all the time, he said. Its always a challenge.
(For questions, call Paulo Martinez at (707) 326-4672.)


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From Fox News:
As fires burned in Kiev during a second night of deadly clashes between Ukraine dissidents and police, President Viktor Yanukovych fired his military chief and the military announced it could take part in a national anti-terrorist operation to restore order.
The move, announced in a decree from Yanukovych, came a day after 26 people were killed and nearly 425 injured in clashes between police and protesters at the sprawling protest camp in central Kiev.
The announcement boded ill for any reconciliation efforts between Yanukovych's government and the protesters who have demanded his resignation for nearly three months. Officials have often referred to the demonstrators as "terrorists."
When Egyptians, Libyans, and Syrians protested the brutal, authoritarian regimes that oppressed freedom and spilled blood in the streets, the Obama administration demanded justice, angrily defended the protestors and demanded change. But because of their failures, Egypt, Libya and Syria have all descended into chaos.
Ukraine is a nation straddling the East and the West, bordering Asia and Europe. Not so long ago, it was seriously considered a candidate for entry into NATO and the European Union. But the "Reset" with Russia has failed to produce the results we were promised. Even if the Obama administration wanted to speak on behalf of Ukrainians, who would listen?
Pray for Ukraine.
UPDATE: This from the Council on Foreign Relations:
Dozens Killed in Ukraine Protests
At least twenty-five people were killed after Ukrainian police officers in riot gear tried to push demonstrators, many armed with fire bombs and rocks, out of Kiev's main square. The violence on Tuesday was the worst in nearly three months of protests and has raised fears of sparking a civil war (AP). President Yanukovich accused pro-European opposition leaders of attempting a violent coup, a view that was echoed by Russian president Vladimir Putin, who spoke to his Ukrainian counterpart after the deadly clashes on Tuesday (Reuters). Western capitals expressed alarm at the bloodshed in Kiev. European officials called for implementing "targeted measures" against those responsible for the violence; Vice President Joe Biden spoke to Yanukovich by phone to urge resraint (BBC).
"Where is the West in all this? While all this was going on in Kiev, two opposition leaders, Arseny P. Yatsenyuk and Vitali Klitschko, were meeting in Germany with Chancellor Angela Merkel. The reception they received is nice, but it's no substitute for an economic aid package to convince Ukrainians that they can get a better deal out of the EU than out of Russia. Both the EU and the U.S. are said to have been working on such a package but behind-the scenes negotiations have produced scant results," writes CFR Senior Fellow Max Boot in Commentary.
"Moscow's liberals are watching Kiev with a mix of horror, envy, and admiration: they're just like us, but look at what they've been able to do against a president they didn't like. Which is why Russian state controlled television is also showing a live feed of Kiev burning: you want to overthrow the government, well, watch the tires burn black through the night and the dead bodies stack up. This is what instability looks like, this is what democracy looks like," writes Julia Ioffe in the New Republic.
"Late on Tuesday evening, government police forces and Yanukovich-hired thugs tried to force their way through the barricades around Independence Square. Once again, Mr. Putin's man in Kiev has proved he is willing to turn to violence to save his skin. The U.S. and the EU have vaguely threatened sanctions against President Yanukovich, his inner circle and his supporters among the oligarchs. If not now, when? The longer the U.S. and the EU dither on the sidelines, the uglier Ukraine's crisis will get," the Wall Street Journal writes in an editorial.


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|Foreign Ministry Holds A Briefing on China's Financial Reform in the Post-crisis Era
On April 6, 2010, the International Press Center of the Foreign Ministry invited Zhang Yansheng, Director of the Foreign Economic Research Institute of the National Development and Reform Commission and Ba Shusong, Deputy Director of the Finance Research Institute of the State Council Research Center to hold a briefing on such topics as the RMB exchange rate formation mechanism reform and RMB appreciation with the theme of "China's financial reform in the post-crisis era". Jiang Yu, Deputy Director-General of the Information Department chaired the briefing. Reporters of more than 40 media, including the Associated Press, Dow Jones Newswires, Reuters, Japan's Kyodo News, Le Monde of Germany, Korea Central Daily News and Anatolian News Agency of Turkey attended the briefing.


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Two of Scotland's top golf events in 2016 have joined forces in an innovative move to get more spectators out on the course to support the world's top players.
Thanks to the unique partnership, spectators purchasing a ticket at the Paul Lawrie Match Play at Archerfield Links from 4-7 August will be given free access to the Prostate Cancer UK Scottish Seniors Open (19-21 August) at the same venue just a few weeks later.
The double ticket offer will mean even greater value for spectators, who will be able to enjoy two days out for the price of one while watching some of the most famous faces in the game, including former Major Champions and Ryder Cup players.
Both events are being supported by the EventScotland team within VisitScotland's events directorate and form part of a spectacular summer of golf in Scotland during 2016, featuring nine golf events the length and breadth of the country.
Paul Bush, Director of Events at VisitScotland, said: "This is a tremendous example of two top-class golf events working together to encourage more spectators to take in the spectacular golf that will be on show in Scotland throughout the summer.
"Archerfield Links is a great venue and we look forward to seeing lots of spectators lining the fairways for both the Paul Lawrie Match Play and the Prostate Cancer UK Scottish Seniors Open, proving that Scotland is not only the Home of Golf but the perfect stage for the world's greatest events."
The Paul Lawrie Match Play is a 64-man knock out event which is part of the European Tour's Race to Dubai schedule and promises to be a great summer event on Scotland's 'Golf Coast'. Ticket prices have been kept low to encourage families to come and spend a day out and watch the players showcase their match play abilities. Adult day tickets are £15, Under 18's can enter for free.
Paul Lawrie said: "This is a fantastic opportunity for golf supporters to see two generations of golfing professionals on one of Scotland's finest links courses in the space of 3 weeks. We have teamed up with the Senior Tour so that adults who attend the Match Play, will enjoy free entry to the Prostate Cancer UK Scottish Senior Open event later in the month.
The Prostate Cancer UK Scottish Senior Open is a superb event with a high quality field, the supporters will learn a lot from watching both events'
Andy Stubbs, Managing Director of the European Senior Tour, said: "This tremendous initiative rewards the loyalty of the Scottish golfing public to our tournaments and will enable the public to see the best of the generations in East Lothian."
In order to qualify for free admission, adult spectators must retain their ticket from the Paul Lawrie Match Play or show proof of purchase on the gate at the Prostate Cancer UK Scottish Senior Open.
Tickets priced £10 normally. FOC for Under-16s when accompanied by an adult. Free parking.
To book tickets go to www.europeantour.com/tickets or call 0800 023 2557.
Event website: www.paullawriematchplay.com


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Seeking suggestions – Composting biodegradable catering ware
Posted in Seeking by Going Green Solutions on April 23rd, 2008
I have been selling 100% biodegradable and compostable catering ware for just under a year, (I thought i should get the commercial interest out of the way straight away) and the market awareness of the product is steadily growing to the point where some festivals will only allow the food vendors on sight if they use this type of product instead of plastic. This is of course great news for a future filled with sustainable events except for one major hurdle. It has become apparent that the composting of the biodegradable catering ware and food scraps is not as easy as first thought. I have documentation from the zero waste program which is aligned with Flinders Uni in S.A proving the catering ware is biodegradable and SITA have been testing it and hopefully are in the process of writing a report, but no body including SITA will take the stuff for a number of reasons. 1. SITA is at or near capacity. 2. Fear of contamination of the compost for on-selling purposes. 3. Seemingly a lack of alternatives to SITA that operate on a much smaller scale. This last reason is probably the biggest hurdle as the amount of compostable fully sorted waste generated from the last Sustainable Living Festival was apparently only one skip full. Surely there is a future for this type of event waste if we are to have a sustainable future. Can any one help?
Yours in frustration.
Sean Flynn


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The application is developed for one of the major printing solution provider in Sweden. It gives administrator ability to design printing templates for visiting cards, business cards, envelops, packing tapes, stamps, mouse pads, stationery etc. Now, in the front end user interface, users can choose one of these templates and can do the customization by applying text, uploading images, changing color etc. Once the user is finished with the design and places the order, a PDF of printable quality with exact dimensions of the printing template gets generated and is attached with order. This PDF can directly be sent to printer for generating output.
- Adobe Flex
- Action Script 3.0
- Joomla Open Source CMS
- VirtueMart e-Commerce Solution
- PHP/MySQL
- WebORB for PHP
- PHP libraries for generating printable PDFs
The Client
The Challenge
- Client had requirement for an online e-commerce store from where the visitors can order standard printing items as well as they can customize the templates available for some customizable products and order for printing.
- All the products in the system needs to be divided into 2 categories, Standard Products that can be ordered directly and Customizable Products available with various design templates that user can customize and order.
- A customizable product can have multiple design templates associated with it. These templates are designed by admin so that users can only do customization according to the template layout. The templates can be grouped into in to various types for example business card templates can be grouped into education, health care etc.
- The flex template design engine should allow admin to define number and placement of text inputs, no. of images that can upload and their placement, background image etc.
- When visitor selects any customizable product from the product catalogue, the flex designer application loads with available templates. User can choose the template to design and customize it according to the available options.
- Finally the flex tool should generate printable PDF of the final design that can be attached with the order for direct printing in printing machine.
The Solution
We implemented Joomla (an open source CMS) and integrated VirtueMart (an open source e-Commerce solution) for developing the required e-commerce functionality.
While adding a product, admin can define it as either standard or customizable. If customizable, admin can define the template design using following properties: height, width, background image/color, no. text inputs and placement for each, number of image uploads allowed with placement for each, fixed size or resizable etc. Even each text input can be defined as fixed position or movable, number of character allowed, font size, font color, font family, alignment etc. Similarly each image upload can be restricted with fixed position or movable, fixed size as give height and width or resizable etc.
Now when user accesses the customized product, based on the template configuration done by admin, the flex graphical user interface generates the visual design of the template is presented to user in flex that he can further fill-up with text of his choice and uploaded images. The tool provides very intuitive and interactive customization features that make it easy for users to apply their choices on the template.
Another challenge was to generate the exact printable PDF of the final design made by the user. We used PDF generation libraries and integrated them with flex in such a way that they take input from flex and generate exact layout as designed by user into PDF with highly printable quality.
The main challenge was integrating flex customization engine with Joomla/Virtumart and we not only overcome it but over done it with our expertise in integrating flex with any of the back-end solutions.


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Awright, guys, let's do this! I'm Meg, hailing from the blog named bow ties are cool (do I capitalize the title? not sure, it varies day to day), and I am going to post some pictures of my outfit here. Ride or die.
So Emily asked us guest bloggers to do an outfit posts inspired by music. She pretty much left it up to interpretation, so here I go with my interpretation.
I'm wearing: H&M dress and belt, Target cardi, thrifted scarf, Ralph Lauren sunnies.
What I knew immediately upon learning that we were doing music-inspired posts was that I was going to take my inspiration from Patrick Wolf. There was nobody else on my roster, hands down, no contest. Patrick Wolf has been my absolute favorite singer/songwriter/musician since the summer of 2005, when I discovered Wind in the Wires via an online friend at the time. From the very second I heard Patrick's deep yet ethereal voice, I knew I'd found my soul in the form of music. I sound like a turd but it's true.
The thing about Patrick is that it's hard to really place his music in one genre. Harder than any other artist I know, in fact. At times he's rock, sometimes pop, sometimes dance or electronic or even classical/orchestral. At the heart of all of it, though, at least for me is this connection with what lies on the outside of what we can see, be it emotions or magic or times past. His music makes me feel like I'm stepping out of this world and into a new one, nearly like ours, but just strange enough to be right on the other side of the looking glass. Patrick Wolf is like... a vagabond fairy-boy with rainbow hair and bizarre clothes and an old soul. He makes me think of forests and dancing in neon and ukuleles and old things.
So this is what I wore. I think I'd wear this to a Patrick Wolf concert (and I am going to one this fall in London, which I will now brag about wherever and whenever I can), but it also makes me feel like a gypsy fairy in a dance club, which I feel rather fits Patrick's whole... thang. Though really, his music is what you take from it, which could be said about any musician at all!
I suggest you all go out and listen to some Patrick Wolf on youtube, particularly some of his older stuff like "The Libertine" and "The Stars," although anything is going to be good really (my favorite right now is "Thickets").
Well I suppose that's it from me, thank you all so much for allowing me to burst in and ramble about my boy Patrick! Have a lovely evening. ♥
P.S. I wore sunglasses in these photos because I have a stye in my right eyelid and it's all swollen. JUST SO YOU KNOW.


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|Synopsis of If…
An anthology of poetry written by our young students and compiled together in this book by their own poetry club 'The Quill Club', the 'Quill Club' was formed to encourage young talent in reading and writing of poetry. If… is the first compilation book of poetry which it is hoped will be the first of many. It is hoped that you enjoy the words of these young people and the images they portray. Within the pages of this book will be found the poets of tomorrow! Read and enjoy the simple yet complex words of these young poets, and the pictures they portray.
If… An Anthology of Students Poems not only provides the reader with a variety of poetry, which in itself presents different coloured pictures of the mind, it has also been illustrated by students from the same age group. The students chose the poem that they felt conjured up the most evocative picture for them and the best of those submitted were used to illustrate the anthology. There was one exception to this the poem entitled 'Poverty', which was illustrated by the artist Ron Dunn, and it was his picture that was used as the basis for the front cover.
Click here to read an extract from 'IF...'


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A few words...
Wolf Communications and Public Relations was founded by Roni Wolf in 1992, and has rapidly grown into one of Israel's leading PR agencies. We provide our expertise in PR and media consulting to Israeli companies with local and global reach, and to multinationals with operations in Israel alike.
Recognizing that information is traveling faster than ever in a shrinking world, we specialize in crisis avoidance and management, and offer rapid response capability and coordination on an international scale. And, as a firm that provides comprehensive communications solutions to our clients, we also offer specialized PR for the whole range of corporate milestones.
With the benefit of nearly twenty years of experience, we have worked hard to foster relationships with decision-makers and opinion-leaders in Israel, and are well-positioned to facilitate access according to our clients needs.
Our clientele represents a diverse cross-section of the financial and commercial worlds – banking, finance, high-tech, communication, energy and infrastructure, insurance, automotive and transportation, aviation, real estate, consumer goods and manufacturing.
Our Approach
In a world where everyone is signed up and logged in, everywhere and all of the time, peace of mind is hard to come by. The incessant stream of communication, so pervasive that it becomes intrusive, is increasingly difficult to shut off or even manage.
In the public sphere, communications has assumed a critical role, and thus become a source of considerable import and concern. Unrelenting technological advances, the sheer volume of its output, and its mass application make communication an unpredictable and uncontrollable force.
Each member of Wolf Communications and Public Relations takes it upon him or herself to direct this communication stream and refine its dissemination. Private individuals stand behind each node and image generated, navigating the maze of intricate channels of communication. These are the people that help understand developments within a broader context and with accurate scale. Indeed, each team member brings unique strengths and proven expertise, but it is together – as a cohesive unit – that we ensure our clients' satisfaction. Guided by humility and a deep sense of loyalty to our clients, our team works with diligence and integrity, and offers professionalism with a personal touch.
Our Clients
Wolf Communications and Public Relations represents many of the world's most celebrated and recognizable brands, encompassing a broad spectrum that includes: technology, travel and hospitality, retail, design, consumer goods, automotive, finance, public service and philanthropy, to name but a few…


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Pitbull on Lindsay Lohan's Lawsuit: Date Me Instead of Suing Me
"When I mentioned Lindsay Lohan in the record, it was really a positive message."
Lindsay Lohan is suing Pitbull over his song "Give Me Everything," which finds him rapping the line, "I got it locked up like Lindsay Lohan," a sentence that may give people the accurate impression that Lohan has been to jail multiple times. To rebut the charge, Pitbull recorded this very classy video interview (where he's well-dressed, polite, and respectful — take notes for your next court date, Lindz!) to explain that he's always been a big supporter of Lohan's career, and that line was supposed to be a compliment. "When I mentioned Lindsay Lohan in the record, it was really a positive message," claims Pitbull. "If you're from the neighborhood, when you say you've got it 'locked up,' that means you run that area." And it's almost convincing, until you wonder exactly what niche it is that Lohan is running. (Photo shoots not tied to promoting any particular project? Posts on Dlisted?) Still, Pitbull promises that he'll continue to perform the song at this weekend's VMAs, and he extends Lohan a mutually beneficial olive branch: "I'd like to send out an invitation to Lindsay Lohan. Hopefully she can come with me to the VMAs." Do it!


text: Join us as the Brea Gallery hosts its Artist in Residence series during the PaperWorks Refolded Exhibition! During the weekend of August 25 and 26, we will present two exhibiting artists, Chris Param and Kiyomi Fukui (Saturday only), and their work. For this weekend only exhibiting artists will be painting live in the Gallery, talking to visitors, and sharing some inspiration. Visit the Gallery between the hours of 12 and 5 p.m. to see their process, pick their brains, and get a first-hand creative experience.Free with Gallery admission ($3 general, free for Brea residents)Can't make it in person? Tune in as we go live on Facebook, Instagram, and Snapchat throughout the weekend!