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Student or Learner
Dear teacher here is what i want to know...Would you please tell me the meaning of these sentences...And where to use them...
I`m on it.
I`m in it.
Take your time. or (Take the time).
It`s going to piss me off.
Hello zoobinshid,Originally Posted by zoobinshid
Please make note of the correction I've made to you post. Also, 'green color' is not an appropriate title for this post. Please try using a word or phrase that represents your question. For example, "I'm on it" would be a great title for this post.
A. "I'm on it" is short for "I'm on top of it", which means, I'm doing it now. For example,
Max: Sam, did you mail the letter I asked to mail?
Sam: Sorry. I forgot. I'm on it! (I'm going to mail it now.)
"I'm in it" can have more than one meaning. Would you have a sentence to go along with it? For example, "I'm in it" could means, "I'm involved in a situation" e.g., I am in it up to my ears!
B. "Take your time" is self-explanatory. It means, go slow, use as much time as you need to get something accomplished:
Max: Do you have last week's homework assignment? I need to see it.
Pat: Gee, hold on. I don't remember where I put it.
Max: Take your time. I don't need it right away.
C. "Take the time" refers to Time itself, and not a person's time. For example,
I'm going to take the time provided by the school to study for my exams.
He didn't take the time provided by the day to call me.
She always takes her (own) time in the bathroom.
D. to piss someone off is an idiom, and it's a strong form of language at that. Speakers use it to express their anger, and it's also considered a mild form of inappropriate language. The idiom "piss . . . off" stems from the act of urinating. To urinate on someone, even if the act is unintentional, will anger that person.


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Some folks stop at gas stations off Interstate 4 for gas to get them home. However, beer-lovers who stop at the Spur Station at 300 E. Princeton St. in Orlando can get a six-pack of imported beer to take them around the world.
Selling beer, even a few imports, at gas stations isn't unusual. What's innovative about this station is that it carries more than 80 brands and also sells single bottles of the brews so beer-drinkers can put together international samplers.

subset: commoncrawl


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The distinct disadvantage of placing text into a graphic element to create buttons is that it then becomes very difficult to change the text without returning to the original graphic editing software. Conversely, there is only so much that you can do with the design of HTML text on the screen. The solution? Combine graphics with HTML text to create seamless buttons that are as easy to edit as any text.
In this example, we'll make an Aqua-style button with a glossy look and rounded ends.


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I would like to hire a Screenwriter
Bütçe $30-250 USD
Hello am christos . am a 3rd year student studying video and film production. I want to create an 8 minute short film. My main idea is to do something about wedding love story as am filming weddings for 7 years now. Am familiar with drones dslr camera crane and etc. My main idea that i wanted is two people who the guys is deaf and meets a girl that she wants her but because of bullying from different people he cant approache her..
Bu iş için 20 freelancer ortalamada $211 teklif veriyor
I would love to help you turn your idea into a complete script. Stay tuned, I'm still working on this proposal.
I'd love to write a short film for you. If you choose to work with me, we can discuss ideas, once we are set on one, I will go away and write a draft for you to read, and I'll edit it from your notes. Relevant Skills Daha Fazla
A Phd scholar, what better can you get. You can give me this task as i have requisite qualification and experience. You will be happy to see my work. Looking forward to work with you. Relevant Skills and Experience Al Daha Fazla
A proposal has not yet been provided
Screen writing, content writing is literally what I live for. Since my dad is a producer. This is literally what I do half of the time with him.
I will write a script to the description given by you and will do rewrites, if not perfect. However, please understand that I have no qualifications in scriptwriting, so I may not be the best option. Relevant Skills a Daha Fazla
Hi Christos. I am extremely creative. I have written 10 scripts, a book on the apocalyse and even a youtube documentary that you can watch. So if you want very creative work, I am you writer Relevant Skills and Exper Daha Fazla
Hello, I am hardworking content writer make sure every sentence I write have real quality and 100% unique. Kindly initiate the chat to discuss further on the same. Relevant Skills and Experience Articles done by me- Daha Fazla
A proposal has not yet been provided
I am good at writing screenplays and myself a writer I can add depth to your ideas. Relevant Skills and Experience Story writing Proposed Milestones $50 USD - Initial plot $33 USD - Final
Collaborate and write a script about a deaf man approaching a girl he likes, despite obstacles, with a wedding theme. Relevant Skills and Experience I have an MFA in screenwriting I have co-produced a short documentar Daha Fazla
Greetings Christos. I would be more than glad to offer my screenwriting services and make your idea noteworthy. Relevant Skills and Experience Scriptwriting, attention to detail, creativity. Proposed Milestones Daha Fazla
Hi, I am a professional writer. I am highly interested in your project. Please PM to discuss. Samples available upon request. Revival My Portfolio & Reviews: https://www.freelancer.com/u/revival786 Stay tuned, I'm s Daha Fazla


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Baltic King can bounce back to his best on favoured fast ground and win the Earth Mortgages Scarborough Stakes at Doncaster today.
The Hughie Morrison-trained sprinter improved throughout last season and recorded a career-best effort at Ascot last September, when beating Pivotal Point and Forever Phoenix.
The runner-up went on to land the Stewards' Cup at Goodwood and a Group Three race at Longchamp, and the third won a hot race at Haydock last Saturday.
Baltic King could manage only third on his latest start, in Listed company at Beverley, but did not enjoy a clear passage in the race, which was run on ground softer than he prefers. With front-running Enchantment drawn in an adjacent stall, my selection should get a perfect lead.
It would be no surprise if Morrison is on the mark earlier in the afternoon with Pastoral Pursuits in the GNER Park Stakes, but Tillerman looks a big threat and a watching brief is advised.
World Report made a pleasing debut in a valuable maiden at York 22 days ago when finishing fourth to the race-fit pair of Haunting Memories and Rajwa. He is unlikely to face anything of that calibre in the seven-furlong maiden, which opens the Chepstow card, and the colt can open his account from a favoured high draw.
World Report (2.00 Chepstow, nap) 4pts win
Baltic King (4.10 Doncaster) 3pts win


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Comic Collectors Cove, Inc.
401 North Tryon Street
Charlotte, NC, 28202
Monday through Friday
9:00am-5:30pm EST
980-236-0481 (t)
908-415-3535 (t)
704-998-5301 (f)
Email Customer Service at:
We will do our best to update product information as it is made available by the manufacturers, but please note that product specs, availability and prices are subject to change without notice.
Includes the Bobble Bots Moshi Monsters Gingersnap moshling (#03). Collect them all!


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Reporting from Washington — The Obama administration's overhaul of financial regulations took a big step forward Wednesday as a key House committee approved legislation that would give federal officials broad new powers to downsize and dismantle large financial firms whose failure would seriously damage the economy.
The House Financial Services Committee voted 31-27 to pass the expanded ability to deal with teetering financial giants -- authority that was limited when investment banker Lehman Bros. and insurer American International Group Inc. neared bankruptcy last year.
As part of the legislation, government regulators would be able to step in when a huge firm is on the verge of collapse and take it apart in an orderly way to avoid market panic. Regulators can do that now with banks but not with more complex financial institutions.
In addition, financial firms would be required to pay into a fund to cover government costs of such takeovers.
The committee's bill goes beyond the powers requested by the Obama administration. It grants regulators additional authority to preemptively break up large financial institutions that pose a "grave threat to the financial stability or economy of the United States."


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Read the complete review here...
"Weighing in at slightly over 700 pages, Murach's ASP.NET Web Programming with VB.NET by Doug Lowe and Anne Prince claims to get readers off to a fast
start to ASP.NET. Now let's see how the book attempts to accomplish that.
The book is divided into four sections spanning 20 chapters. The first section of the book covers the basics of web programming, datasets, cookies, and testing and debugging ASP.NET applications...."
Wednesday, August 04, 2004
Review: Murach's ASP.NET Programming with VB.NET
Here's a snippet of my review of the above book at ASPNETWorld.com.
Posted by Jason at 7:07 PM 0 comments
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The Kentucky State Police seized nearly 50 pounds of crystal methamphetamine in Graves County Thursday following an investigation and traffic stop.
The KSP, working with the Drug Enforcement Administration, learned a large shipment of crystal meth was destined for western Kentucky which led to the arrest of four people from Chicago and Arkansas.
The traffic stop was conducted on US 45, approximately 3 miles north of KSP Post 1 near Folsomdale.
Police estimate the street value of the seizure at $2.1 million.


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I hope you all had a wonderful time this Christmas! As usual, I was so busy before the holidays, that I didn't get the chance to prepare a post with my Christmas nails; you actually didn't miss much as I wore a simple red manicure.
Let's focus on more pressing matters, the New Year's Eve nails. It is an ocassion were glamour and "bling" should be mandatory; just for the fun of it, if you're not a fan of such things. Of course you should feel special even without these tricks, but if they're at your disposal why not use them? So for NYE go all out! Make-up, nails, clothes, hair, etc. make them shine! But don't get me wrong, don't light yourself up like a Christmas tree, keep it classsy ^^


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Quick Reference
The common name for the deadly poisonous, mushroom-shaped fruit body of Amanita phalloides. The cap is pale greenish or white; the gills are white. It can be peeled like an edible mushroom. It is common on the ground in broad-leaved woods in late summer and autumn.
Subjects: Plant Sciences and Forestry.
Related content in Oxford Index
Reference entries
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Darsey Family Cemetery
Andrews Air Force Base, Prince George County, Maryland
Maryland Ave, Buildings 1966 and 1969, Andews AFB MD
Lat: 38° 52' 42"N, Lon: 76° 51' 49"W
Contributed by Anne Braun, Mar 29, 2007 [email@example.com]. Total records = 2.
From Andrews AFB main gate, go onto North Perminiter Road, and go .7 miles northeast until you reach Maryland Avenue. Turn onto Maryland Avenue and go south .1 miles until you see two roads. Take the south road and go southeast for .1 miles until you reach Buildings 1966 and 1969. The cemetery is about 100 yards northeast from there two buildings. The cemetery has a white picket fence around it.
This is a small family cemetery that is well take care of. The Darcey Family owned the property back in the 1800s, Today Andrews AFB is the owner of the cemetery. If you want to visit and do not have a Government I.D. Card, then you must obtain a visitors pass at the Main Gate.
I visited this burial site on Mar 29, 2007.- Anne Braun
Darcey, Edward, d. Jun 30, 1842, age: 70 years
Darsey, Hanner, d. May 10, 1807, DTL
Maryland Death Records
- Maryland Newspapers, Full Search (1728-1922), 164 titles - GenealogyBank.com
- Maryland Obituary Search, (1990-current) - GenealogyBank.com
- Maryland Funeral Notices - GenealogyBank.com


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1st Jan 2012
'Wild About Art'
The Abu Dhabi Music & Arts Foundation is proud to announce the third Children's Art Tent at Al AinZoo January 23rd 2012. The Children's Art Tent is a hugely successful initiative that aims at helping children learn about wildlife, nature and their local environment through the medium of art. The project is free to all ticket holders visiting the Al Ain Zoo and will run over a period of one month and incorporate various exciting workshops and activities aimed at children between 4 - 15 years old.
Professional artists and instructors will be on hand to teach and encourage children in their chosen activity which will include mask-making, painting on canvas, finger-painting and puppet making. An exhibition of all the children's art work will appear in the Main Tent also at the close of the Art Tent a giant mural featuring work by all the children will be on view to all parents and visitors.
Last year's event saw more than 2000 visitors attend the park during Art Tent and the 2012 event hopes to be even bigger and better with more activities and more artistic challenges for our young guests.
Speaking about the previous Art Tent events H.E. Mrs Hoda Al Khamis Kanoo , Founder of ADMAF said, "The success of the Children's Art Tent has always been down to children's natural ability and affinity with art. Add to this the wonderful location of the Al Ain Wildlife Park and you have a winning combination. ADMAF's Education programme is the cornerstone of our foundation and it delights me to see how much children can be energized and inspired by art. We strongly believe, and will continue to promote, art and culture as key elements in a child's education and hope that this early introduction to art and nature will inspire them to consider their own rich heritage and their own diverse environment here in the UAE."
Among the many events on offer to children, this year will also include junior Yoga classes, animal mask making, magic carpets (students will use crayon and paper to rub onto various fabrics and surfaces to create a large wall hanging) and puppet making where children will be encouraged to characterize their own artistic personality with simple materials such as felt and socks. The workshops are a return to low-tech fun, using the simplest of materials children have no limits other than that of their young imaginations.
Children's Art Tent at Al Ain Zoo January 23rd 2012.
Puppet Fun - Finger Painting - Mask Making - Magic Carpets - Clay Art – Calligraphy – Yoga & Canvas Painting
Workshop Timings: 23 Jan to 26 Jan: 9 AM to 1 PM and 2 PM to 5 PM.
27 Jan to 28 Jan: 11 AM to 7 PM.


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You may have heard there's a pretty big football game being played this weekend that is attracting some local attention.
As the Philadelphia Eagles get ready to take on the New England Patriots Sunday in Super Bowl LII, some Eagles fans will be hitting the road to drive the nearly 1,200 miles to Minneapolis, Minn., for the big game.
It's a trip that, according to Google Maps, will take about 18 hours to complete from the Philadelphia region.
To help make the trip a little bit smoother, AAA Mid-Atlantic has some tips to help fans get there safely.
The first recommendation, according to AAA Mid-Atlantic spokeswoman Jana Tidwell, is to get your car battery checked before hitting the road.
This is particularly important because the Minneapolis area will be in a frigid weather pattern.
"Extreme cold has a debilitating effect on car batteries if they're not at full strength," Tidwell said Thursday. "A car battery typically lasts three to five years. If you don't recall when you last replaced your battery — it's worth a check. If it's not at full strength it might be worth the investment of getting a new battery as opposed to breaking down hundreds of miles away."
Tidwell explained how during the cold snap that held the Philadelphia region in its grip in early January, the most common call to AAA from members was for dead batteries.
"When the temperatures were single digits here — we saw batteries dying at high volumes," Tidwell added.
According to statistics from AAA, the organization responded to nearly 17,000 calls between Jan 1 and Jan. 8 — and 50 percent of those calls were for dead car batteries.
Paul Walker, a meteorologist for AccuWeather in State College, Pa., said Thursday the big weather story throughout Super Bowl weekend will be the temperatures.
"Over the course of the next couple of days — the thing that will be remembered will be bitterly cold temps," he said. "Temperatures will be in the single digits for Super Bowl Sunday — 2-degrees at kickoff, but it will feel like minus-9 with the wind chill. Frostbite is a concern, and fans will need to protect themselves as they go from the car into the stadium."
Walker also pointed out that there will be some snow as a series of storms cross the country.
"Nothing big in terms of amounts, but there will be some snowy periods," he said.
A system moving through the Philadelphia region Friday morning may leave some icy spots, Walker said.
On Saturday, AccuWeather predicts 1-2 inches of snow in Minneapolis. And on Sunday a system coming through the Philadelphia region may bring a little snow, but Walker said that system is looking like it will mainly bring rain to the area.
Another recommendation from AAA for those planning to make the drive, is to have a vehicle emergency kit in the car. That kit should include blankets, hand warmers, non-perishable food, water, extra clothes, an ice scraper, a portable snow shovel, deicer and a fully charged external battery charger for charging mobile phones.
"Drivers will be headed into bitter cold, and even if their cars don't break down, they may find themselves stuck in traffic. Having the emergency kit on hand will keep them prepared," Tidwell added.
Fan pride doesn't always mean wearing a team shirt or flying a flag in front of the house. Tidwell said some fans may want to decorate their cars as they head to Minneapolis.
"If your car is parked in a lot for tailgating and you are decorating a stationary car — you can do whatever you want," Tidwell said. "But the minute you start moving that car, it can become a danger to you as the driver or a danger to others."
Tidwell added that decorations can limit driver visibility and could potentially damage the car if the wrong materials are used. AAA does not recommend taping anything to the car.
"Things can come off, fly off, or become a projectile, presenting a danger to other motorists," Tidwell said.
As it does every day, AAA Mid-Atlantic released the average price for gasoline as of Thursday morning, information travelers to Minneapolis might find useful.
• Nationally, the average price on Thursday was $2.60 per gallon, up a penny overnight and up 4-cents in the last week;
• In Pennsylvania, the average price on Thursday was $2.88 per gallon, up a penny overnight and up 3- cents in the last week;
• In the five county Philadelphia area, the average price on Thursday was $2.86, up a penny overnight and up 4-cents in the last week;
• In Minnesota, the average price on Thursday was $2.59 per gallon;
• In Minneapolis, the average price on Thursday was $2.58 per gallon.
Email business story ideas to business editor/writer email@example.com


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A day after the Cabinet cleared an ordinance aimed at partially negating a Supreme Court judgment and to keep state governments' exams out of the ambit of National Eligibility-cum-Entrance Test (NEET), President Pranab Mukherjee Saturday sought legal advice on the ordinance.
Mukherjee is also likely to seek some clarification from the Centre. Sources said the President has sought legal advice on Constitutionality of the ordinance.
The ordinance is aimed at "partially" overturning a Supreme Court verdict, which said all government colleges, deemed universities and private medical colleges would be covered under NEET. The decision of the NDA government has drawn criticism from Congress and AAP.
Clarifying that the exemption is only for state government seats, sources in the government said state seats earmarked in private colleges have also been exempted. More than 15 states were opposed to NEET and had raised issues such as different syllabus and languages during a recent meeting of state health ministers.
Nearly 6.5 lakh students took the test in the first phase of NEET held on May 1. The next phase of the exam is scheduled for July 24. Once the ordinance is issued, students of state boards will not have to sit for the second phase of NEET.


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Surveillance in Europe is an accessible, definitive and comprehensive overview of the rapidly growing multi-disciplinary field of surveillance studies in Europe. Written by experts in the field, including leading scholars, the Companionas clear and up to date style will appeal to a wide range of scholars and students in the social sciences, arts and humanities. This book makes the case for greater resilience in European society in the face of the growing pervasiveness of surveillance. It examines surveillance in Europe from several different perspectives, including: the co-evolution of surveillance technologies and practices the surveillance industry in Europe the instrumentality of surveillance for preventing and detecting crime and terrorism social and economic costs impacts of surveillance on civil liberties resilience in Europeas surveillance society. the consequences and impacts for Europe of the Snowden revelations findings and recommendations regarding surveillance in Europe Surveillance in Europe's interdisciplinary approach and accessible content makes it an ideal companion to academics, policy-makers and civil society organisations alike, as well as appealing to top level undergraduates and postgraduates.Table A.1 (continued) Country (HQ) Name of company Focus/specialization France Thales Integrated border security systems, aviation ... Germany ATIS systems GmbH High-tech communications interception and voice recording Germany Bosch Security Systems Video ... control systems, sensor and security systems Germany EBS Electronic Assembly of electronic components (SMT, THT ) and manualanbsp;...
|Surveillance in Europe
|David Wright, Reinhard Kreissl
|Routledge - 2014-09-19
You must register with us as either a Registered User before you can Download this Book. You'll be greeted by a simple sign-up page.
Once you have finished the sign-up process, you will be redirected to your download Book page.How it works:


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The Fiber Indie eXperience Co-op Gift Certificate Giveaway
May 30 thru June 29
$50 & $30 gift certificates to be given away
Winner will be announced shortly after contest ends.
TO ENTER: place an order with a participating FIX co-op member and post your order in the JUNE DRAWING thread in the FIX Ravelry group here (http://www.ravelry.com/groups/fiber-indie-experience-co-op). Not a Ravelry member? Convo me and I'll post your entry for you.
You can find the FIX Co-op here:
Blog: http://www.fiberindieexperienceco-op.blogspot.com


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Other Side Of The Curtain
Dominic Black
For KUOW 94.9 Seattle, I'm Dominic Black, and with the last in a four–part series exploring the myths and the realities behind the idea of the Cascade Curtain. The notion that there's two Washington states: a conservative east side and a liberal west side, and ne'er the twain shall meet.
But what's it like when they do meet? Or more precisely, what's it like when you are behind enemy lines, surrounded by people who all seem to have dramatically similar political views, it's just that they're dramatically different from yours? What's it like to be a tea partier in the west or a liberal in the east?
George Fearing: "Uh, frustrating. Sometimes angering. Sometimes lonely."
That's George Fearing: attorney; resident of Richland, Washington; resolute member of the Democratic Party.
Keli Carender: "Well, I'm growing used to it."
And that's Seattle tea party activist Keli Carender.
Carender: "It's definitely a challenge, and was definitely a challenge in the beginning to sort of come out to everyone and tell them I was not a liberal like they thought I was."
Dominic Black: "That's an interesting phrase you used there."
Carender: "Well, you know it's probably somewhat similar in that you're afraid people are going to reject you for who you are and what you believe."
To be accurate, Keli lives a short ferry ride away from Seattle, but her political views feel like they come from much further away. That's not to say they don't belong here or aren't valid, just that they're way outside what you might call the stereotypical Seattle consensus.
George Fearing's in the same boat, but in reverse. He is a minister's son, raised as a Seventh Day Adventist. Politically, he started out as a Libertarian. On becoming a Democrat in the late 1990s though, he realized his religious upbringing had acclimatized him to life beyond the mainstream. It's not just that he and his family worshipped on a different day than most other people, he says.
Fearing: "When we went to the restaurants, we didn't eat meat, we just ate vegetables. And you get this sense of being different, of being an underdog. And that's also the sense I now have as a Democrat in Central Washington."
Carender: "You know, I'd go to a dinner party and eventually politics will come up, and because everyone here assumes that everyone else thinks the way they do, because they don't usually talk to people that think differently, they go on and then they say things that are really offensive."
Like, conservatives hate poor people or want to dismantle social security — ideas which Keli says aren't representative of her own views. When she's forced to point that out, arguments often ensue and the evening takes a turn for the interesting.
Carender: "And I can't tell you it's every single time. It's, Oh great, thanks for ruining the dinner party, [you] had to go and shake things up, we were having a nice conversation. Well, no, we weren't actually having a nice conversation."
Dominic Black: "So really, you're just like Larry David in 'Curb Your Enthusiasm?' The inappropriate dinner guest?"
Carender: "Yes. Yes."
I kind of like dinner parties where that kind of thing kicks off actually, but I can see how it could get a bit wearying after a while. But then again, one of the ideas Keli and George both hold dear is the importance of expressing their political views openly and arguing for them. Which is admirable when you think about it; takes gentle perseverance, says George, and has a cost.
Fearing: "There are six partners in my law firm. I am the only Democrat. I go to church; there is a handful of Democrats perhaps, but that's it. I'm a member of a Rotary Club and it is overwhelmingly Republican. They tell Democratic jokes about me. It's all in jest, it's all fun, but at the same time it gives you a feeling of being an outsider."
Dominic Black: "Is there any sense that's hurtful?"
Fearing: "Yes. I get tired of it. It becomes hard, and it is an almost liberating experience to cross the mountains and get beyond North Bend and drive into the city of Seattle."
Dominic Black: "Seriously?"
Fearing: "Yes. I feel at home there."
So, what do you learn from being surrounded by people who have different political views than you?
For George, it's that being politically involved is a duty. He sees himself as working to preserve America for future generations, but he also emphasizes that he has great personal relationships with his partners, colleagues and friends from different political backgrounds. It's not like he's ostracized — he loves Richland, he loves his community. Happy coexistence with political opponents isn't always easy, but it is definitely possible.
For Seattle tea party activist Keli Carender, there's an insight that's strikingly similar.
Carender: "I look back and I realize that, in a way, I have been really lucky because I haven't lived in a bubble my whole life. I've not lived in an echo chamber. I've had to be challenged. I've constantly been asked questions and forced to provide reasons, and logical reasons, as to why I believe what I believe and things like that. And it's sort of made me feel bad for a lot of my friends because they do live in a echo chamber and I might be one of their only conservative friends, and I just think that's kind of sad."
What Keli's getting at here is that coexistence — that kind of stable, healthy difference of opinion that George was talking about — it's actually something we should aspire to. It has a multitude of benefits. It means you're more secure in your own views because you've hammered them out in reasoned arguments. And you're less likely to demonize your opponents, because you might be living next door to them. All of which, when you think about it, makes perfect sense.
And all of which leads me to wonder this: There's a tendency to think that the ideological tensions in Washington are splitting the place apart. Its seemed that way to me sometimes when making this series. But the more I think about it, the more I wonder what if it's the other way 'round? What if the tensions are the very forces that help hold everything together in Washington state, that stop us all from flying off into space. Or Idaho.
Maybe those tensions are an essential part of maintaining a community of whatever size. Community being the one idea that came up again and again as I traveled across the state, and that's as dearly held no matter what side of the Cascade Curtain you're on.
For KUOW, I'm Dominic Black.
© Copyright 2011, KUOW
KUOW does not endorse or control the content viewed on these links as they appear now or in the future.


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Davy's at St James
For more information regarding availability and prices please call020 7205 7508
Alternatively, simply fill in your name, email address and phone number in the form below and we will call you back to confirm.
Davy's at St James is a newly refurbished wine bar and dining area, with elegant private rooms and the original arches of the champagne vaults, offering endless options for large and intimate events in this characterful venue situated in the heart of the West End.
The ground floor boardroom offers natural daylight and ultimate privacy with complete independence from the main bar.
Downstairs the Office accommodates smaller groups and parties with easy access to the main service areas, whilst the larger Function Room boasts barrel vaulted ceilings and original features within a space perfect for receptions, dinners and private parties.


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Join us at our next event:
We know how special you are in our children's lives, so here's a day just for you! ISA Grandparents and Special Friends Day recognizes our heritage, our community and our relationships across generations. We would love for you to visit our new campus, find out what our students are learning and celebrate with us!
9:15am: Sign-In, Assembly & Refreshments
9:30am: Welcome from ISA Student Ambassadors
9:40am: ISA Choir
9:45am: Visit Classrooms
10:45am: Event Ends
10:45am: Early Childhood (ages 2-5) Guests may join Thanksgiving Luncheons served in first floor classrooms.
Cheers to you, ISA Grandparents!


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Cat is just your average American girl who decides...
Don't Forget Me
- by thatirishboynialler
- Rating:
- Published: 15 Sep 2012
- Updated: 15 Sep 2012
- Status: In Progress
Saying I despise Harry Styles is an understatement, but now that he's decided to take a break from the spotlight for a little while I have to deal with him. And worst of all, he's stay at my house for a few days! I know this is every fangirls dream, but don't judge me until you know my side of the story.
Join MovellasFind out what all the buzz is about. Join now to start sharing your creativity and passion
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OPI Polish Remover With Aloe Vera 120ml
An non-drying nail polish remover that's formulated with soothing and rejuvenating Aloe Vera, this OPI Polish Remover works to quickly and effectively remove all traces of polish from the nail, leaving your hands looking beautifully fresh.
Created without Acetone, this remover will leave your nails clean, colour free and with soft and supple cuticles. Ensure your nails are given the best treatment with this innovative OPI Polish Remover With Aloe Vera.


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SMS communication helps you deliver better customer service and represents an important marketing opportunity.
SMS Gateway instantaneously informs your customers about the changes in their order status and when their order is shipped. This will reduce the amount of emails and phone calls you receive asking about their order status.
You need to sign up for Twilio to use this feature. Twilio is the best SMS Gateway service. Click here to set up your Twilio account


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- Durham City Arts Festival
- IDLC Notification
- Renewal
- Visitors
- Businesses
- Investors
St Chad's is a university college offering good 3* bed & breakfast accommodation in the heart of Durham. It is situated on the World Heritage site, directly opposite the Cathedral. Parking is available at our Post Grad hall which is a ten minute walk away. St Chad's is ideal as a base for exploring the North East.
The college offers single, twin and double standard rooms on a bed & breakfast basis in seven listed buildings along The Bailey. There are no lifts and some buildings are three storey with narrow stairs. Ground Floor, family rooms and en-suite rooms are available on request. Each house has a self-catering kitchen for guests.
We offer a cooked breakfast within the price of your room. All our houses have a small kitchen for guest use. There is a snack vending machine offering crisps, chocolate bars and confectionary.
We are licensed and have a bar which is open most evenings.


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Reuters Staff
1 Min Read
Sept 12 (Reuters) - IMPLANET SA:
* ANNOUNCES THAT IT HAS RECEIVED FDA CLEARANCE TO MARKET NEW JAZZ PASSER. Source text for Eikon: Further company coverage: (Gdynia Newsroom)
All quotes delayed a minimum of 15 minutes. See here for a complete list of exchanges and delays.
© 2018 Reuters. All Rights Reserved.


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You are here
Lingerie shopping: love or loathe?
15 April 2013
Lingerie shopping is a pure pleasure. At least it should be. What could be better than treating yourself to a set that fits you perfectly? Sadly, it doesn't always pan out that way. Cramped fitting rooms, poorly conceived lighting, long queues… These Marie Jo dos and don'ts help you sidestep the pitfalls of lingerie shopping to ensure an enjoyable experience!
- Browse the new collections of your preferred lingerie brands before you set out and pick your favourites. If you note down the name of the series it will be much easier to ask for it in the shop. Run your eye over the Marie Jo and Marie Jo L'Aventure spring collections. You can also immediately see when the various sets are available in shops.
- Get the expert advice of experienced shop staff. A lingerie stylist will help you find the right size and the style that brings the best out of your body. And she'll be very discreet about it. Because the whole store doesn't need to know your cup size! ;-) You can find the address of shops with a Lingerie Styling certificate at lingeriestyling.eu/nl-BE/Stores.
- No experts in the neighbourhood but not sure about your size? Here's a cool trick to try: shake it! Lean forward, shake your breasts, straighten up and check in the fitting room mirror to see whether your bra is still perfect. If there are no creases or folds in the cup, the gore between the cups is nice and snug, and the back wings have not ridden up, you have a winner!
- Go lingerie shopping at the busiest times. Standing in line for a fitting room when you're dying to try on a set? Who needs that! Curtains that don't close properly? Give me some privacy please! ;-)
- Bring along your partner when you are looking for something just for you. You won't necessarily be looking for the same thing… a revealing set may be perfect for a romantic date, but it will probably never be something you'll want to wear day-to-day.
- Compromise! If you find the perfect set but they don't have your size, choose something else or try another shop. When fitting in the shop you may feel you can live with the next size up or down. But you'll always feel it doesn't quite fit perfectly… and you deserve better!


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So far in this beautiful series, inspired by Mr Crabtree Goes Fishing - the best-selling sporting book of all time - we've seen John Bailey and his young protégées fishing rivers and lakes and catching a variety of species; tench, roach, dace, chub, perch, pike, carp, and even the humble minnow!
This week we meet Jaynie, 14, and Claragh, 12, from Glasgow. The girls are largely sea and game anglers so placing them knee-deep in the Wye to fish for Barbel presented the first trial. The addition of rising waters and swollen rivers created far bigger challenges.
We see a contemplative John in this episode, scanning the twists and turns of water he knows and loves so well for signs of fish, and working constantly to guide the sisters in their quest for Barbel. They find Chub, but will they capture the elusive Barbel?
Mr Crabtree Goes Fishing first appeared as a comic strip in the Daily Mirror in 1947 and became a long running series.
Back in those days Mirror readers were largely urban and The Mirror's Angling Correspondent, Bernard Venables, wanted them to realise that there was an English countryside out there worth visiting and preserving. Mr Crabtree taught children to fish and value fishing, but beyond that he set out to teach every one of us that there is a waterside that we need to work very hard to preserve.
Fishing in the Footsteps of Mr Crabtree is written by author, international fishing guide and TV presenter John Bailey, with cartoon strips, illustrations and flourishes by artist, designer and writer Rob Olsen.
A contemporary homage to Mr.Crabtree Goes Fishing, it is packed full of useful tips for the modern angler as well as many reverential nods to the original classic, Fishing in the footsteps of Mr Crabtree.
Containing previously unpublished photographs from Bernard Venables' private collection and contributions from some of our angling royalty, this is a must for every Crabtree kid of the past and the future…
Learn more about Bernard and Mr Crabtree, you can purchase the new book here.


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There are a few costly repellents which are available in the markets which promise to protect your books from destruction. However if want a chemical free repellent to do the job just as effectively here is an traditional Indian remedy which does the job. This is a cost effective and safe remedy; almost free.
This remedy makes the use of a traditional Indian spice; the Sweet Flag or Calamus; known in Hindi as Vacha or Ghorbach. This spice is readily available in any General Store all over India; it does not cost much. All you have take 2 to 3 of pieces of the Sweet Flag and put them behind, in front and above the books. The number of pieces you use depends upon the size of your book collection.
These pieces of Sweet Flag can be used for 4 to 5 years. Each summer you have to remove and wash them. Then place them under the Sun for a couple of days and then reuse them.
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|Donation History
August 2018: 3 people
July 2018: 8 people
June 2018: 8 people
May 2018: 7 people
April 2018: 24 people
March 2018: 13 people
February 2018: 8 people
January 2018: 25 people
December 2017: 4 people
Unique Visitors This Month
Website Members
|Showing page 3 of 16 | Jump to page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
32 foot Crabber "Exuberent" was built in 1981 and operated out of Dartmouth in Devon, she also spent the winter seasons working out of Weymouth in Dorset. She was returning to Devon from the Dorset coast when she was lost with her skipper. Her name, "Exuberent" is not a spelling mistake, it was spelt this way as there was already a boat of that name registered and it had to be differenced to be included in the Lloyds Register. This model is a tribute to her and her skippers untimely loss.
Attached Photos - Click To View Large
Albion on a windy day at Eaton Boating Lake, Norwich.
Also some larger Thames barges and a yacht from visitors from Brightlingsea.
Attached Photos - Click To View Large
Added a towing dinghy... just in case the onboard crew need it...Ha!👍
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Proud owner of this beautiful model of the Norfolk Wherry - The Albion - friend made it from scratch. Sails beautifully too. So pleased. 👍
Does anyone else have a Wherry... any pictures or comments welcome. Thank you👍
Attached Photos - Click To View Large
Built in 2016, she is a 1:14 scale Dumas 40 ft. UTB, which I did my best to keep natural wood wherever possible. Powered by twin 775 size 12 volt Johnson type motors turning Raboesch 50mm 4-blade brass wheels. I properly illuminated her with Lighthouse 9v LEDs and adorned with a BECC USCG Ensign. I overbuilt her like my Father overbuilt his airplanes.
Attached Photos - Click To View Large
Mawhera is a bucket dredger buil by willim simons and company
in the Renfrew yard for New Zealand in 1908.
The model is 1.5mtr long and is fully working by radio control.
Attached Photos - Click To View Large
Have just been given this boat and am new to the roc boat scene start to a hobby this boat need bit of work too it and am looking for some help with wiring and body work.
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Pathfinder Scratchbuilt from Vic smeed Plans, working lights , on 2 circuits, engine sound units, radars,
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I like Douglas Adams books. ..(and Terry Pratchett too)
But I was most attracted to Gusty Cat ...
So.. Model of thames barge , build according to modified plans of sb Lady Daphne in scale 1:28 (length cca 1 meter ).
it will be again a model with an auxiliary motor, staysail class.
I am currently grinding the laminate hull with several layers of putty.
It is an ungrateful job.
Attached Photos - Click To View Large
This is my 6 month in build of a fully working fishing boat .she has a real I have modified and put a 20kg winch servo so u can real in and out and have drill a hole in to the real and put another servo so u can lock the reel out to.made a back plate on the end of a cut off rod and bolted in to the hull. She has full fpv from the wheel house with a 360 spin HD camera and have even put a digital amp meter so u can look at to and see how mUchida power u have left full running lights controls off hand setc to twin brushless motor water cooled and a large 100 amp esc with air fan and own power supply going to take her out tomorrow for her maiden voyage. Witch has bin a real long time coming and a lot of blood sweat and stress to get it all to work but finally I'm there hope u all enjoy and like what I have dun thanks for reading my post Ben
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|Showing page 3 of 16 | Jump to page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16


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The Inc. is a long-standing arts organization that proudly celebrated its 40th anniversary in 2015. With this history and a strong membership base, we'll continue to define a regional contemporary art dialogue within a national context. We will continue to present challenging artwork, to stimulate critical dialogue and foster local artist initiatives.
To become a member of Hamilton Artists Inc., you can register online via the paypal links below or print out the Membership Form and mail it in. Thank You for making Hamilton Artists Inc. YOUR Artist-Run Centre!
$ 30 Single Membership
$ 40 Family Membership
$ 15 Student Membership
$ 55 Institution
$ 20 Underemployed / Senior
Please make cheques payable to: Hamilton Artists Inc.
Mailing Address:
P.O. Box 57125
Jackson Station
2 King Street West
Hamilton, ON
Member Benefits and Information
Hamilton Artists Inc. currently has over 350 members, supporters and friends who regularly attend openings and events, volunteer their time at the gallery, and help run our many exhibitions and events.
Members have access to a number of valuable resources including…
- Invitations to exclusive member events and to all exhibitions and gallery events.
- Opportunity to submit to James Gallery Exhibitions
- Regular Mailings and Newsletter
- 10% discount on art supplies at Curry's and Mixed Media
- 10% discount on custom framing at Martin's Fine Art Services
- Free admission to over 80 Ontario art galleries through the Ontario Association of Art Galleries
- Volunteer and Mentoring Experience
- Professional Development Workshops
- Voting Privileges at the Annual General Meeting
- Participation on the Board of Directors or various committees
- Participation in Annual Members Exhibition
- Artist Grants and Exhibition Submissions Information
- Current Art Publications and Catalogues through our Bilingual Publication Exchange
- Perhaps most importantly, you'll have opportunities to meet and engage with other contemporary artists, new and established.
HAI Ontario Arts Endowment Fund Campaign
Investing in our future!
Beginning in May 2013 membership fees were increased by $5.00. This was so Hamilton Artists Inc. could continue to invest annually in our Ontario Arts Foundation Endowment Campaign. The $ 5 membership rate increase is directly allocated into this investment fund benefiting our organization and our future, for our members and for our community. Every $5 makes a difference! We thank you for believing in our future!


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Instant quote
At VIP we only use state of the art equipment as well as safe and family friendly non-toxic cleaning products.
When you want a thorough cleaning service to trust our team of professionals, we have the know-how and equipment to get the job done right.
Carpet are made in such a way which contains a filter-like or particle trapping feature which later gets trapped into the floor and becomes airborne.
We are required to schedule a regular cleaning mechanism to ensure a clean and safe environment to prevent an adverse effect on the health of the individual. If you are finding hard to clean the carpet through a vacuum cleaner and got frustrated from the stains that develop over a certain period of time. Do not get carried away! As VIP carpet cleaning Sydney professional has come to the fore to address all issues pertaining to dirt, bacteria, molds. Our professional carpet cleaning Sydney services aimed at removing the dirt within the time frame by using a cutting-edge technology and latest equipment to give best carpet cleaning Sydney services.
Irrespective of the place you belongs to, cleanliness is somethings which cannot be denied with. We offer a best carpet cleaning Sydney services whether it is related to commercial cleaning, resident cleaning, or carpet cleaning. We serve all sorts of cleaning under one roof. This saves your precious time or money. Furthermore, as we have the all the Carpet Cleaners in Sydney services under the same platter so you do not have to go anywhere to grasp an individual service to different places.
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Our carpet cleaning Sydney process involves all the different stages of cleaning such as locating, identifying, containing or disposing of unwanted material to promote a safe or clean environment. Our effective cleaning system is directed at restoring a maximum protection from the unwanted particles, germs. Along with that it is cost-effective and can do within the time without any trouble.
As our Carpet cleaners Sydney professionals are acquainted with latest techniques, so you can have full trust on us to have a perfectly clean carpet. We stick to our cleaning strategy to give an ultimate cleaning experience which you have not yet experienced. We have heard from many clients that after giving the carpet for the cleaning they had noticed a degradation in the quality of their carpet but let me tell you very clearly that same does not hold true in our case.
We offer our clients VIP service! As one of the leading cleaning companies in Sydney, our services are certified, reliable and competitively priced. We strive for the highest level of service, workmanship and professionalism, Because we understand our clients only want the best clean possible and that's exactly what you'll get!
Copyright 2018 VIP Carpet Cleaning. All Rights Reserved
Sydney, NSW 2000


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It is in French but still very enjoyable if you can't understand the words. Most interesting is to compare the variety of styles of singing chant, with rhythmic variety and the introduction of harmonizations. We have here some beautiful demonstrations of the purest and fluid approach of the "old Solesmes" school and the most elaborate and speculative of modern schools.
In the 8th century, the Cantors traveled to monasteries throughout Europe to teach a unified Gregorian chant , named after a greatpope. But to spread this chant wider,one needed to write it down .. How to this write music? How to design the vocals?? With the greatest contemporary scholars, musicologists, singers, monks and nuns,we discover the fascinating history of this treasure of Western catholic Christain heritage, its cultural, artistic and historical depth of its spirituality.


text:
Open Edx custumization
Orçamento $250-750 USD
Hi, I have an E-learning website based on Open Edx in Arabic Language and needs some customization
1- we have privet html & css design want make layout for site
2- add plugins facebook, google+ for login
3- support arabic language in site
4- Full ecommerce functionality with PayPal for online payment in site
5- dedicated email server for sending emails right from the dashboard.
we have VM in google cloud
4 cpu
8 GB ram
OS Ubuntu 16.04
we want professional developer to look more professional ..
our target is to have our website to be similar to this website ([login to view URL])
7 freelancers estão ofertando em média $716 para esse trabalho
I am an expert in Python templates language. i have checked your project and i am sure that i can do it with perfection. I would be glade to work with you. Relevant Skills and Experience I have working experience Mais
201 350 8066 Or Alexanderdellon at [login to view URL] Relevant Skills and Experience I am Eastern European 511 160 eight available now...
I have good knowlege in Python, and web development, it's not very hard for me. And I guaratee quality . Relevant Skills and Experience 1. Python/Django [login to view URL] Proposed Milestones $435 USD - . I hope we will coo Mais


text:
The Energy Department recently announced investigators will hold three public meetings in December to discuss the power blackout in August that spanned eight U.S states and part of Canada, and left 50 million people in the dark. The meetings are scheduled for Dec. 4 in Cleveland, Dec. 5 in New York, and Dec. 8 in Toronto.
In addition, the Federal Energy Regulatory Commission (FERC) will meet today at its headquarters to take public comment on a report investigators released last week. The report largely blames the outage on the Ohio-based FirstEnergy Corp., saying in addition to failing to keep trees trimmed, it didn't have adequate alarms or computer equipment to flag the growing drain on its grid. The report claims the outage was largely preventable. The meeting will also focus on how the agency can promote grid reliability standards.


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ATLANTA — Zack Wheeler will have the benefit of a home game for his major league debut.
When the Mets' top pitching prospect walks to the mound tonight for Game 2 of a doubleheader against the Braves, he only will have to peer behind the visitor's dugout at Turner Field for affirmation he has arrived to The Show.
Wheeler, a product of nearby Dallas, Ga., likely will see hundreds of acquaintances waiting for him.
"Everybody is nervous and excited," Wheeler's older brother Adam told The Post yesterday. "We could fill up two or three sections of seats — people that know people that know Zack — so it's crazy."
In what The Post has billed as "Super Tuesday" for the past week, ace Matt Harvey is scheduled to pitch Game 1 of today's doubleheader before Wheeler gets the ball in the nightcap.
Anticipation of the moment has been building since July 27, 2011, when the Mets traded Carlos Beltran to the Giants and received Wheeler in return. The right-hander could join Harvey to give the Mets a 1-2 rotation punch that rivals any in baseball.
But the 23-year-old Wheeler will take a humble approach for now.
"I don't think I'm the savior at all," Wheeler said. "We've got great arms here and you've got great players. We might not be doing too well right now, but I know the talent of these guys and hopefully we can turn it around here soon. I'm just trying to come up here and help the team any way I can."
Wheeler will wear uniform No. 45. It's a number Adam Wheeler, now 30, began wearing in his youth because of his affinity for Michael Jordan, who donned that number with the Double-A Birmingham Barons in 1994 as he took a break from basketball.
"I wore 45 because I'm a big Jordan fan," Adam Wheeler said. "I thought it was cool Michael Jordan played minor league baseball. I have his Barons jersey at home."
Zack Wheeler was 4-2 with a 3.93 ERA this season in 13 starts for Triple-A Las Vegas. There were bumps along the way, including a blister that slowed him early in the season, affecting his grip on his slider, and a sore right shoulder joint that forced him to miss a start.
Wheeler would like to think spending 2 1/2 months in the hitter-friendly Pacific Coast League will prove beneficial.
"What I took away from that league, it puts you in situations that you might not be in sometimes, like ground balls just getting through one after another," Wheeler said. "You get out of it sometimes, and sometimes you don't. It might boost your confidence a little bit, and that's what I took away from that league."
Wheeler considers himself part of the long-term solution for the Mets.
"I know people are going to scrutinize, we're not doing too well right now," Wheeler said. "But hopefully we can turn it around and everybody will like us again."
Manager Terry Collins has waited for this day as long as anyone within the Mets organization, Wheeler excluded.
"This kid is very talented, and we're very lucky to have him," Collins said. "Everybody is looking forward to seeing him pitch, including the other 25 guys in that clubhouse. They're all looking forward to it, too. I just want him to go out there in the first inning, take a deep breath and look around the stadium, take it all in and bear down on that catcher's glove."
Adam Wheeler, a former pitcher in the Yankees farm system, is just focused on his baby brother surviving tonight.
"I worry," Adam Wheeler said. "I am a worry-wart. It's really hard to enjoy the moment, but I think I will."


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Tax professionals often encounter many of the same tax questions and issues in corporate acquisitions, but one issue generally requires me to think through the basic rules each time to reach the correct answer: In which tax period is the target entitled to deduct an amount paid to cash-out stock options? That is because the answer can vary depending on the method of accounting used by a target (e.g., cash method or accrual method), the type of a target entity (e.g., C corporation or S corporation), as well as the type of an acquiring entity, the type of acquisition (e.g., asset purchase or stock purchase), and the timing of payments. Also, the amounts involved are usually significant enough to warrant some caution.
Incentive compensation in the form of stock options has been one of the dominant forms of long-term equity-based compensation for a number of U.S. corporations since the 1950s, although the use of stock options has lessened compared to other forms of incentives.1 A stock option is a right to buy a company's stock in the future at a specified "exercise price" (generally the fair market value of the share on the date the option is granted). The hope is that the exercise price is lower than the stock price at the time of exercise where a company's stock price increases over time. Stock options usually vest over time and can thus be incentives for an employee to stay with a company for a long term.
In this article, we go over the basic rules with regard to the deduction for a cash-out of stock options in an acquisition context. Due to the complexity of the rules, our discussions in this article are limited to a cash-out of nonstatutory stock options (that are not subject to §409A2 ) in a taxable acquisition context (i.e., statutory stock options, nonqualified deferred compensation and cancellation of stock options in a tax-free acquisition context are excluded from the scope of this article). Also, we do not address any issue arising under §280G in this article.
§83 governs taxation of stock options for any "service provider," which includes both an employee and an independent contractor (although this article references employees, the rules are the same for other service providers). §83 also governs the deduction and deduction timing rules for the employer. If an employee is granted an option in connection with the performance of services and if such option has "a readily ascertainable fair market value" (as narrowly defined in the regulations) at the time the option is granted, the employee is required to include the value of the option as compensation income at the time of grant3 (very rarely do options meet the "readily ascertainable" rules). Typically, an employee is granted an option without a "readily ascertainable fair market value" and thus the employee is required to report the "spread" as employee compensation at the time of exercise, or disposition of the option. The "spread" is the amount of the fair market value at the time of the exercise (or the disposition) over the exercise price paid by the employee.4
An employer is generally allowed a tax deduction equal to the "spread."However, the timing of the deduction can be unexpected in an acquisition.5
If an employer grants restricted shares to an employee (transferring the shares into an employee's name on the date of grant, but subjecting the shares to a substantial risk of forfeiture, usually based on continued service with the employer), the general §83 deduction rule provides that the employer can only take the deduction for the taxable year of the employer in which or with which the employee's taxable year of income inclusion ends.6
Example: Employee vests in restricted shares on February 20, 2015. Employee includes the fair market value of the vested shares as taxable compensation in the employee's taxable year, the calendar year ending December 31, 2015. An employer with a March 31 fiscal year can only deduct the compensation amount in its taxable year ending March 31, 2016 (because the employee's December 31, 2015 year ends during the employer's tax year ending March 31, 2016). Under this rule, there may be a deferral of a deduction for a fiscal year taxpayer.
However, §83 also provides an exception to the §83 deferred deduction timing rule for certain types of equity compensation. This exception can be especially useful in relation to an exercise or a cash-out of stock options upon acquisition.
The exception applies only if the property received by an employee is substantially vested upon transfer. This rule generally applies for options because on exercise, most employees receive fully vested shares. However, if the employee exercises options and receives unvested shares, the exception is not available. Under the exception, the deduction is allowed to the employer in accordance with its method of accounting (rather than the year in which or with which the employee's taxable year including the income ends).7 A deduction is allowed under an accrual method of accounting when all events to establish a liability have occurred, the amount of a liability can be determined with reasonable accuracy, and the economic performance has occurred with respect to the liability.8 This means that the liability with respect to a cash-out of stock options for a target company using an accrual method of accounting is generally fixed when the optionee/employee becomes entitled to the payment under the agreement, which generally occurs on closing, assuming the payment is made within 2.5 months after the year-end. Thus, under the exception, the employer can generally take the deduction in the employer's year in which the employee exercises an option, or in which the option is cancelled for cash (so long as the cash is paid to the employee within 2.5 months after the year-end).9
Often, a target company has outstanding stock options that are either vested or unvested. To the extent the options vest because of the transaction, such outstanding stock options are often cancelled, and instead, the employee receives cash equal to the "spread" at the date of the transaction (however, sometimes a portion of the "spread" may be paid later under escrow or earn-out terms).
The IRS addressed its positions on the deduction timing for a cash-out of stock options in 2003 and 2012.
In 2003, the IRS provided in Revenue Ruling 2003-98 guidance on an employer's deduction of nonstatutory stock options in four situations involving an acquisition, addressing which entity is entitled to a deduction and in which tax year.10 The facts in Situation 3 of Revenue Ruling 2003-98 are depicted as follows, to the extent relevant to this article:
On January 1, 2003, Employee begins employment with Company M with a September 30 year-end and is granted a nonstatutory option (which has no readily ascertainable fair market value upon grant and is not exercisable until January 1, 2006) to purchase a number of shares of the Company M common stock. On November 15, 2006, Company N with a September 30 year-end acquires all of the outstanding shares of Company M for cash (without a §338 election). The options are outstanding until January 15, 2007, when pursuant to the terms of an agreement, Company N cancels the options in exchange for cash.
The IRS ruled that because the consideration received on a cancellation of the option upon the disposition of the Company M option is fully vested cash, the exception under Treas. Reg. §1.83-6(a)(3) to the general timing rule for deductions in §83(h) applies, and thus to the extent that the compensation is otherwise deductible, Company M, and only Company M, is entitled to deduct the cash actually paid using its method of accounting for its taxable year ending September 30, 2007.11 This guidance is very helpful in that it confirmed that the service recipient (i.e., Company M) is entitled to a deduction and that the exception under Treas. Reg. §1.83-6(a)(3) should apply to a cash-out of stock options. However, it did not address a deduction timing issue involving a consolidated return (i.e., where a target's tax year ends upon acquisition because the target leaves a seller's consolidated group or joins an acquiring's consolidated group, there is a question of whether the deduction is allowed in a pre-closing tax year or in a post-closing tax year of the target).12
In 2012, the IRS addressed this question in GLAM 2012-010 by providing its view on how the "next-day rule" in the consolidated return regulations should be applied to a deduction of nonstatutory stock option expenses (and certain other expenses) in an acquisition context.13 The next-day rule generally provides that when a transaction occurs on the day of the subsidiary member's change of status that is properly allocable to the portion of the day after the transaction, the subsidiary and all persons related to it immediately after the transaction must treat the transaction as occurring at the next day.14
The facts relating to a deduction of the stock option expenses in GLAM 2012-010 are provided as follows:
A subsidiary of Acquiring (a calendar year, common parent of a consolidated group) merges with and into Target (a calendar-year, accrual-basis C corporation) and Target's shareholders exchange their Target stock for cash (without a §338 election). Target thus becomes a member of the Acquiring's consolidated group at the end of November 30, 20XX (pursuant to which two short tax years are created for Target: a pre-closing short tax year for January 1, 20XX through November 30, 20XX and a post-closing short tax year for December 1, 20XX through December 31, 20XX).
At the time of the acquisition, Target has outstanding nonqualified stock options (without readily ascertainable fair market value at grant) issued to certain of its employees for which Target is obligated to pay certain amounts for and in cancellation of their stock options in the event of a change in control. Under the terms of its agreements with its employees, within several days after the acquisition, Target pays its employees (using its own funds or funds received from Acquiring) the amounts required under the terms of the option agreements. Target becomes entitled to a deduction on November 30, 20XX.
In the GLAM, the IRS concluded that the next-day rule is inapplicable by its terms, and it is neither proper nor reasonable to allocate deductions from the liabilities to the post-closing portion of the acquisition date. Consequently, the IRS further concluded these deductions are governed by the end-of-the-day rule15 and are properly reported on Target's short-year return for the taxable year ending November 30, 20XX (i.e., pre-closing short tax year). The IRS provided three main reasons for its conclusion: (i) Target's obligation to pay and the amount of its liability become fixed and determinable upon closing; (ii) the liability relates to the performance of services for Target by employees (i.e., transactions) before the acquisition; and (iii) the corresponding deductions are not attributable to any "transaction" on the acquisition date other than the acquisition itself.
This conclusion has been the matter of some debate, as many practitioners do not agree with the analysis provided by the IRS in the GLAM.16 Tax practitioners argue that: (i) the IRS observation that the services often were performed historically fails to acknowledge that most items eligible for next-day treatment similarly reflect the recognition of items (such as gain or loss) that economically arose before the change date; (ii) the fact that there is no transaction triggering the deduction other than the change of control itself is also true of other circumstances that are explicitly eligible for next-day treatment under the existing regulations; and (iii) next day treatment is appropriate in cases where, without the acquisition transaction, there would not have been a change-of-control which triggered the cash-out of the stock options. Moreover, the GLAM ignores the fact that the next-day rule regulations specifically provide that a determination as to whether a transaction is properly allocable to the portion of the target's day after the event resulting in the target's change in status will be respected if it is reasonable and consistently applied by all affected persons.17 In addition, tax practitioners point out that not applying the next-day rule to the cash-out of stock options in this instance would cause a double detriment to the buyer where the target is a loss corporation and the acquisition causes a section 382 limitation18 and thus would not be correct from a tax policy perspective.
Although allocating the deduction for the stock option expense to the preacquisition tax period (as advocated in the GLAM) may be a "reasonable" approach, many tax practitioners generally view applying the next-day rule to allocate the stock option expense to the post-acquisition tax period as equally reasonable, and that applying the next-day rule in this instance would be sustained at the more-likely-than-not level.19 There are other approaches that may permit the buyer in a transaction to take the stock option deduction. The following examples apply the above rules to a number of situations where a corporation acquires a domestic target corporation or its business similar to those in which a foreign corporation, such as a Japanese corporation, or its U.S. subsidiary acquires a domestic target corporation to illustrate the typical results.
We assumed in all situations that (i) Target and Acquiring both use an accrual method of accounting unless otherwise stated; (ii) Target uses a calendar year-end and Acquiring uses a March 31 year-end; (iii) Target has outstanding stock options (vested or unvested) for certain employees; (iv) Acquiring acquires the outstanding stock of Target on June 30, 2015 (Closing Date); (v) all unvested stock options become vested upon closing and all options are cancelled for cash upon closing under the terms of stock option agreements; (vi) the actual cash payment for the options is made within a few days after the closing date. However, different facts may provide different results. Always check with a tax adviser familiar with the §83 rules and other compensation rules before taking a deduction with regard to equity compensation.
Situation A: The stock of a U.S. target company (Target), a C corporation owned by noncorporate shareholders (e.g., partnerships and/or individuals), is directly acquired by a foreign corporation (Acquiring). The Target remains in existence and a §338 election is not made. In this case, Target's tax year does not end on the closing and thus it files only one tax return for its calendar year unless it changes its tax year-end.
As Target does not close its year-end at closing, Target would claim the deduction, with regard to the cash actually paid for the cancelled options, for its tax year ending December 31, 2015. Often, the buyer and the seller agree to use a "closing of the books" method to allocate tax liability between hypothetical pre- and post-closing periods. To avoid any conflict, we generally suggest that the parties agree on which period the deduction will be allocated for purpose of determining tax liability between the seller and the buyer.
Situation B: Same as Situation A except that Target is acquired by a member of a U.S. consolidated group (Acquiring Group), the parent of which is owned by a foreign corporation. In this case, Target's tax year ends on the closing (i.e., June 30, 2015) and Target has two short tax years: a pre-closing tax year from January 1, 2015 through June 30, 2015 (which is reported on the Target's separate company tax return and a post-closing tax year from July 1, 2015 to March 31, 2016 (which becomes part of the Acquiring Group's consolidated return).20
If we use the conclusions in GLAM 2012-010, a deduction would be claimed for the short tax year ending on the closing date (i.e., June 30, 2015). From the Acquiring Group's perspective, this result may not be favorable especially if the Acquiring Group assumes the liability and/or if the Target's pre-closing short year generates an NOL that would be subject to an annual limitation under §382 (because of the ownership change triggered due to the acquisition). On the other hand, if, contrary to GLAM 2012-010, we apply the next-day rule, a deduction would be claimed for the post-closing tax year.
Situation C: Same as A except that the U.S. target company (Target) is an S corporation which is owned by one individual (Seller). A §338 election is not made. In this case, Target's tax year as an S corporation terminates at the end of the day before the closing (i.e., June 29, 2015) and its tax year as a C corporation starts at the beginning of the closing date (i.e., June 30, 2015).21
A deduction would be claimed for the C corporation tax year starting on the closing date as Target becomes entitled to the deduction on the closing date (i.e., June 30, 2015). This result would likely be favorable to Acquiring, but we generally suggest that the seller and the buyer agree on the timing of the deduction prior to the closing to avoid any inconsistent treatment among the parties. This would also be the result if Target were acquired by Acquiring Group (as in Situation B).22
Situation D: Same as B except that Target uses a cash method of accounting. After Target joins the Acquiring Group's consolidated group, Target uses an accrual method of accounting. As in B, Target's tax year ends on the closing (i.e., June 30, 2015) and Target has two short tax years: a pre-closing tax year from January 1, 2015 to June 30, 2015 (which is reported on the Target's separate company return) and a post-closing tax year from July 1, 2015 to March 31, 2016 (which becomes part of the Acquiring Group's consolidated return).
As Target changes its overall method of accounting from a cash method to an accrual method in its post-closing tax year, Target would be required to compute the impact from the change (i.e., a section 481(a) adjustment) as of the beginning of the post-closing tax year and include such impact in gross income of the post-closing tax year.23 The deduction from the stock options should be included as part of the section 481(a) adjustment, which Target would recognize in the post-closing tax year(s).24 Accordingly, Target would take the deduction into account in one or more post-closing tax years and, if the section 481(a) adjustment is negative, is entitled to a deduction on the post-closing tax year from July 1, 2015 to March 31, 2016. On the other hand, if Target makes the payment on the closing date, Target would likely be entitled to a deduction in the short year ending on the closing, but the rule is unclear as the next-day rule may apply to treat the payment as occurring at the beginning of the next day after the closing if it is properly allocable to the post-closing period.25
Situation E: Same as B except that substantially all assets of a U.S. target corporation are purchased and certain liabilities including the stock option liability are assumed by a member of the Acquiring Group. In this case, Target's tax year does not end as of the closing, but rather continues until it potentially liquidates with and into its owner(s). The purchaser has only purchased assets and assumed the liability, and thus, the Webb case26 generally suggests that the asset buyer cannot take a tax deduction for the compensation, because the compensation liability is considered to be assumed by the asset buyer as part of the acquisition, and therefore would be added to the basis of the acquired assets. Thus, under this arrangement, if the amounts are not fully paid by the date of the change in control, the buyer would likely amortize the liability as part of the purchase price (assuming it is capitalized to an amortizable asset, such as goodwill).
Situation F: Same as C except that a §338(h)(10) election is made. A section 338(h)(10) election makes a stock acquisition a deemed asset acquisition for federal income tax purposes. In a deemed asset transaction, the old target is treated as if it sold all its assets and transferred all liabilities to an unrelated party (the new target) as of the end of the closing date27 and immediately liquidated. In this case, the old target's tax year as an S corporation terminates at the end of the closing date (i.e., June 30, 2015) and the new target's tax year as a C corporation starts at the beginning of the following date (i.e., July 1, 2015).
In a deemed asset transaction, the new target assumes the old target's liability for a cash-out of stock options. Following the Webb case,28 the new target would likely have to amortize the liability for the stock options as part of the purchase price (as discussed above in Situation E).
As seen in the above, each of the situations above may produce a different result. Careful attention and planning will help both the acquirers and the sellers obtain supportable tax positions.
For more information, please contact:
Hiroko Kitayama | +1 312 665 8804 |firstname.lastname@example.com
The information contained herein is of a general nature and based on authorities that are subject to change. Applicability of the information to specific situations should be determined through consultation with your tax adviser. This article represents the views of the authors only, and do not necessarily represent the views or professional advice of KPMG.


text:
It looks like you're using an Ad Blocker.
Please white-list or disable AboveTopSecret.com in your ad-blocking tool.
Thank you.
Some features of ATS will be disabled while you continue to use an ad-blocker.
Originally posted by VicDiaz89
LMAO @ 4% Phd. and LMAO @ least desired is premium content subscriptions.(cheap bastards)ats should charge,then there would be no trolls or uneducated fingers above keyboards..
Originally posted by Pr0t0
The most bizarre stat of all here is that 60% of respondents were non-members. It's near impossible to get anyone online to take a survey unless they're being in some way rewarded for it
This doesn't represent the spread of ATS members as was the intention.
Originally posted by LAinhabitant
reply to post by SkepticOverlord
Sorry I missed the survey. Why wasn't there the same age span on young folks as there was on middle aged folks? I'm curious to know the percentage of thoughtful young minds here.


text:
The 2007 run was from San Juan Capistrano to the Thornton Winery. For 2008 we took 76 instead and looped around the mountain before heading back to the new shop in Oceanside.
Great lunch at the winery and a quick visit to one of Shaughnessy's properties. Felt like I was working at the Ferrari factory in the early '60s. Unbelievable assortment of parts and partially assembled exotics everywhere you looked.
The drive along Ortega to the Thornton Winery was slightly marred by construction early on, but once we got through it the 1948 Ferrari 166 SC I was riding in turned out to be a once-in-a-lifetime thrill. And then I got into the 1954 375 MM and had a twice-in-a-lifetime day.
About 65 Ferraris and a few others gathered in San Juan Capistrano for the mostly annual Ortega Run to the Thornton Winery.


text:
Duration: Four days and three nights
Named "one of America's most scenic drives" by National Geographic, this tranquil highway along Pennsylvania's northern tier is 400 plus miles of history and heritage that stretch across the state. While traveling on Route 6, you'll come across breathtaking views of unspoiled forests and mountains in the Pennsylvania Wilds, perfect for a fall road trip.
The lodge is located on Route 6, close to Wellsboro and the Rails-to-Trails entrance to Pine Creek Gorge (PA Grand Canyon). Location, privacy, and indulgences: this Northwoods-style, smoke-free, lodge combines adventure with convenience, luxury and romance. Comfortable, hand-crafted, queen beds with comforters and quilts, private baths, fireplaces, whirlpools, deck, trail pack breakfast.Read More >
The Hotel, built in 1869, is one of Wellsboro's most historic landmarks. The current building, which was restored in the 1920s, has 73 character-filled guest rooms of varying sizes and types. The newly renovated 89-room Penn Wells Lodge sits just two blocks down Main Street and offers contemporary accommodations, including new suites and complimentary breakfast for guests.Read More >
Awaiting you in Smethport is a good night's sleep and the small town charm of the Mansion District Inn. You'll be hard pressed to find a better view of the surrounding hillsides vibrant with color than from the comfort of your room. Then, in the morning you'll wake up to gourmet coffee and fresh-baked biscotti.Read More >
Awaiting you in Smethport is a good night's sleep and the small town charm of the Mansion District Inn. You'll be hard pressed to find a better view of the surrounding hillsides vibrant with color than from the comfort of your room. In the morning, you'll wake up to gourmet coffee and fresh-baked biscotti.Read More >
While in Warren, stay at the Horton House Bed & Breakfast.This bed and breakfast is in one of the historical Victorian homes that was built in 1895. This 22-room Victorian mansion offers wood-burning fireplaces in the rooms, a music room, a ballroom and a sun deck for you to relax and enjoy the beautiful fall foliage.Read More >
Convention & Visitor Bureaus
Allegheny National Forest Visitor Bureau
Northwest Pennsylvania's Great Outdoors Visitors Bureau
Regional Site
Once you're down from the trees, there's a whole lot to learn about Lackawanna's mining history right here in Scranton. Fortunately, the Lackawanna County Coal Mine Tour is here to teach you all about it. Journey 300 feet beneath the surface with your tour guide as they take on a trip into the tunnels and shafts of this 150 year old coal mine. You'll see just how dangerous this old profession really was and how brave those miners had to be.
Straub Brewery is a friendly place. So friendly in fact, that they're inviting you in for a free tour. They've been serving beer for decades and are experts when it comes to making, discussing, and drinking the stuff. So stop in and pick up a free pint of your favorite brew from their Eternal Tap.
Nestled along the edge of the Allegheny National Forest, this small town comes with one impressive past. Here you can enjoy the crisp autumn air as you stroll along the beautiful downtown streets and stop in the local shops and take in the mansions built from the lumber trade.
This newly opened winery sits atop the Red Hill Summit at the gateway to the largest elk herd east of the Mississippi. These folks pride themselves on their wide selection of reds, whites and fruit wines. A stop at the tasting room and gift shop isn't just recommended. It's an absolute must. Once you pick up your delicious wine, have a seat at the lounge or rear deck for fantastic views of the valley below.


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A few weeks ago I got tired of finding comments like this in the codebases I work on:
// Remove this when it's not needed --Former Employee
Unfortunately, I don't often have time to fix the issues mentioned in the comments as I encounter them. When I do have time, I don't remember where the comments are.
In an effort to actually address this technical debt I created Papercut.
Papercut is a library that provides annotations you can use in your codebase to mark items that should be removed or refactored.
@RemoveThis("Atrocious hack")
private void doSomethingStupid() {
// Dumb code lives here
When you build your project the Papercut compiler will find your horrible code and fail your build.
You can add a date to the annotation if you know when you should be able to remove the offending code. Your build will work fine until the date you've chosen, at which point it will start to fail. This will force you to consider your tech debt and choose to do something, or nothing, about it.
@RemoveThis(value = "Fresh year, fresh start", date = "2017-01-01")
private void doSomethingStupid() {
// Dumb code lives here
If you don't know when you will be able to remove the code you can set the
stopShip parameter to
false, or switch to the
@Refactor annotation to receive warnings instead of errors.
@RemoveThis(value = "Remove eventually", stopShip = false)
private void doSomethingStupid() {
// Dumb code lives here
@Refactor("Remove eventually")
private void doSomethingStupid() {
// Dumb code lives here
You can set up
@Milestones in your code and reference them in the
@RemoveThis and
@Refactor annotations. When you've reached a milestone you can simply delete it from your codebase. Any annotation that references the milestone will begin to fail or warn you.
@Milestone annotations can only be used on fields in your classes. I advise creating a
Milestones class in your project, and using String constants to manage your milestones. This makes it less likely that you will make a typo, and your IDE will be able to identify all the places that were due to be refactored or removed when you delete the constant from your
Milestones class.
public class Milestones {
@Milestone("SOME_FEATURE") public static final String SOME_FEATURE = "SOME_FEATURE";
public class ThingDoer {
@Refactor(milestone = Milestones.SOME_FEATURE)
public void doTheThing() {
// Dumb code lives here
I hope that this library inspires you to tackle some of your tech debt.


text:
Last week I won a contest on Twitter, and this week I am the happy recipient of two advanced reading copies (ARCs) from Signet Eclipse/NAL publishers. All I had to do was tweet a response to the question "Why do you read romance?", and follow the publisher on Twitter, of course. 😉
My response was "Regardless of subgenre, it's all about the HEA for me. A few steamy scenes along the way never hurt either."
Anyway, my tweet was chosen, along with three other lucky winners to receive the ARCs. Not sure how deep the pool was, but I never turn down free books, especially if I can read them before anyone else! My only disappointment was that I didn't receive the ARC of JoAnn Ross's new romantic suspense, The Homecoming. <sigh>
In case you're not familiar with the term ARC, it's an early copy of the book that's given to reviewers, bookstores, and magazines several months before the book is published for mass distribution. Final copy edits may still be made before publication. (FYI: I've updated my jargon post to incorporate ARC.)
These are the books I got, in case you were dying to know what an ARC looks like. I only hope one day to have a few of these with my name on them!


text:
Barbara's Me-own Folk Art
Welcome to my blog-I hope you enjoy!
Doll House !!
Here are some pictures of the outside of the doll house. I have finish the outside and very apply with it.
So much work to complete the outside but loved every minute of it.
Tomorrow pictures of the inside
Posted by
Barbara DeLisle
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text:
The St. Louis Dream Center, an outreach of Joyce Meyer Ministries, is a thriving, multi-cultural, urban church that is literally changing the face of the St. Louis community.
Follow us on Instagram
We are reaching out to thousands of people each week through our Church Services, Ministries and Outreach Efforts and invite you to join our family and see firsthand the difference we can make together.
Join us each week for an awesome sermon from the St. Louis Dream Center. Grab a pen and paper; you're in for a treat.


text: ources are in consequence capable of being separated from one another. The authors of the Hebrew historical books, as we now have them, do not, as a rule, as a modern author would do, rewrite the matter in their own language; they excerpt from pre-existing documents such passages as are suitable to their purpose, and incorporate them in their work, sometimes adding at the same time matter of their own. Hebrew writers, however, exhibit usually such strongly marked individualities of style that the documents or sources, thus combined, can generally be distinguished from each other, and from the comments or other additions of the compiler, without difficulty. The literary differences are, moreover, often accompanied by differences of treatment, or representation of the history, which, where they exist, confirm independently the conclusions of the literary analysis. Although, however, the historical books generally are constructed upon similar principles, the method on which these principles hav


text:
The President of the General Assembly circulated, on 28 July 2008, a draft outcome document of the Doha Review Conference.
The General Assembly held informal consultations on 9 and 16 June, 8 - 10 September and 19 September 2008 on the contents of the draft outcome document. The Assembly will continue drafting sessions on the Doha outcome document in October - November 2008.


text:
Hello all and Happy Holidays!
I know it's been forever since you have heard from me! I have been busy, busy, busy working my way towards a brick and mortar bookstore. We have a name - it's official, The Scribbled Hollow. I've been building our website and other various aspects of our business. This week I and my boyfriend counted down on our business Facebook's 26 other businesses we thought would be good for holiday shopping. While theses businesses may be owned by friends, or favorite places to shop, there are a few we have never stepped foot in and they were all chosen without incentive from their owners. I hope you enjoy! If you would like to follow me on Facebook you can catch me here:
Dogs Etc. Pet Boutique - #26
FB: Dogs Etc. Pet Boutique
Website: www.dogsetcaz.com
Dogs Etc. is a small specialty pet store in the Park West Mall in Peoria, AZ. It's great for cute and unique gifts for your pet as well as pet lovers. They support the local rescue community and they also have great treats!
Facebook Comment: i luv this place. they do photos to during the holidays with your pet.
Southwest Gardener - #25
FB: Southwest Gardener
Website: www.southwestgardner.com
Ever been shopping for a CUTE garden gnome? Well, shop no further. Southwest Gardener has a great many wonderfully cute and useful garden items for the gardener in your life.
Dog Eared Pages Used Books - #24
FB: Dog-Eared Pages Used Books
Website: www.dogearedpagesusedbooks.com
This little bookstore was under threat of closure this last summer. They didn't give up and the community stepped up to help keep them in business. If you're looking for books and want to support a dream and a company that won't give up - you can't go wrong here.
Whozitz & Whatzitz Unique Gifts and Cards -#23
FB: Whozitz and Whatzitz Unique Gifts and Cards
Website: www.whozitzandwhatzitz.com
Looking for the unique? An eclectic range of gifts for everyone in your life? This will be a great place to shop this Christmas! Don't give the gift people expect.
The Oink Café - #22
FB: The Oink Café
Website: www.oinkcafe.com
This place comes highly recommended from bacon lovers! And with 5 different types of bacon, how could you go wrong for the bacon lover in your life?
Junky Trunk Boutique -#21
FB: Junky Trunk Boutique
Website: www.junkytrunkboutique.com
With a name like Junky Trunk how can you resist checking out this little shop? And according to the person who suggested it for our countdown she adores the place. Who's the fashion person in your life?
Thrifty Joe's - #20
FB: Thrifty Joe's Books & Music
Website: www.thriftyjoesbooksandmusic.com
Don't get me wrong - this is a fantastic used bookstore but it does something even better. Have a record lover in your life? You know those large black discs from forever ago? They have a room full of them, just head straight back.
Beaver Street Brewery & Whistle Stop Café - #19
FB: Beaver Street Brewery
Website: www.beaverstreetbrewery.com
If you want to give a piece of downtown Flagstaff, stop in for something from Beaver Street Brewery & Whistle Stop Cafe. It's a gift they won't forget soon.
Lulubell Toy Bodega - #18
FB: 13. Lulubell Toy Bodega
Website: www.lulubelltoys.com
If when you think of toys, you think Hot Wheels, My Little Pony, and baby dolls, you need some education - stat. Lulubell's Toy Bodega can help you with that.
Elgin Nursery - #17
FB: Elgin Nursery & Tree Farms
Website: www.elginnursery.com
If you ever get the crazy idea to give your true love all the gifts from the song 12 days of Christmas, Elgin will be able to help you out with the 12 pear trees. Seriously, though, this a wonderful place to shop for plants with friendly and knowledgeable staff.
Changing Hands -#16
FB: Changing Hands Bookstore
Website: www.changinghands.com
This is an awesome indie bookstore and if you're looking for a truly special gift for someone, I recommend keeping an eye on them year round for when that person's favorite author comes to sign. Can't make it in person to the signing? Not to worry, the Changing Hands staff can help you out with getting a book signed and shipped.
Don Lencho's -#15
FB: Don Lencho's Mexican and Seafood Restaurant
Website: www.donlenchos.com
You know that person in your life? The one always looking for authentic Mexican? Help them in their goal with this little hole in the wall in downtown Peoria.
Rainbow's End -#14
FB: Rainbow's End
Website: www.rainbowsendflagstaff.com
In Flagstaff and need a funky boutique to pick up fashionable items? Here you go.
The Poisoned Pen -#13
FB: The Poisoned Pen Bookstore
Website: www.poisonedpen.com
If you're looking for atmosphere in a bookstore look no further! Poisoned Pen should teach lessons on atmosphere. Since they don't though, you're going to have to settle for a wonderful shopping experience.
La Fonda -#12
FB: La Fonda Mexican Restaurant
Website: www.lafondaflg.com
Is it possible to get more authentic than a 56 year old Mexican restaurant in small town Arizona? Possibly, but will they be better practiced? Well, you're definitely going to have to start here to determine it!
Peace Surplus -#11
FB: Peace Surplus
Website: www.peacesurplus.com
Shopping for an outdoor enthusiast? Well as the outdoor capitol of Arizona Flagstaff boasts a good many stores, our personal favorite was the friendly and long lived Peace Surplus.
Jesse James Comics -#10
FB: Jesse James Comics
Website: www.jessejamescomics.com
Have a comic lover in your life and don't have a clue about them? Since Jesse James is known for hiring experts I'm pretty sure they'll be able to make you a "gift hero." (Had to try that one on for size.)
Milano Music Center -#9
FB: Milano Music
Website: www.milanomusic.com
If you grew up in Arizona involved with music, you know Milano's, but did you know they are an Arizona company? Relive your childhood and share with your kids the love of music.
Easley's Fun Shop -#8
FB: Easley's Fun Shop
Website: www.easleys.com
Known for their costumes at Halloween time but they keep up a good selection year round. Use your creative mind to it's fullest extent! Masked ball at New Years anyone?
Samurai Comics - #7
FB: Samurai Comics
Website: www.samuraicomics.com
Sometimes, all you need is a good, old fashioned comic book. Or maybe a subscription. Or maybe action figures. Or... Well look no further!
Westside Furniture -#6
FB: Westside Design Furniture
Website: www.westsidedesign.com
New furniture for Christmas? I'm not saying no! But just in case you are, no worries this little furniture store has plenty of cool knick-knacks.
Bookmans -#5
FB: Bookmans Entertainment Exchange
Website: www.bookmans.com
Started in Tucson, traveled to Flagstaff, and then hit Phoenix, this is more than just a used bookstore. Need a musical instrument? CD? Movie? Book? Knick-knacks? Antiques? If you can't find at least one gift here, you need new friends. (You're stuck with the family.)
BBW Boutique -#4
FB: BBW Boutique
Website: www.bbwboutique.com
Dresses, shirts, skirts, oh my! This is one of our favorite finds with wonderful and unique clothes!
Four Peaks Brewing Company -#3
FB: Four Peaks Brewing Company
Website: www.fourpeaks.com
Personally, we love their Kilt Lifter Ale but they have plenty more going for them! Don't want to do a gift card? Get a t-shirt, or hat, or....
A-Z Print & Ship -#2
FB: A-Z Print & Ship
Website: www.azprintship.com
Shipping sucks. Let the pleasant folks and good prices at this local shipping store make it suck less.
Pixie Fish Bowtique -#1
FB: Pixie Fish Bowtique
Website: www.etsy.com/shop/PixieFishBowtique
Need something cute, fashionable, and useful this holiday season? Look no further!
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