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Rockford, IL
Auto Repair
Auto Repair in Rockford, IL
Gottman's Automotive Service is absolutely committed to coming through with high-quality auto repair work and friendly, honest customer service. We're a Rockford, IL, business that you can rely on, and our priority is getting you back on the road in a vehicle that's safe and running like new. When you work with us, you're working with a highly professional team that's passionate about automobiles.
Our focus is on your satisfaction. We offer:
- A warranty on all work
- Great workmanship
- Reasonable rates
For auto repair done by expert mechanics, turn to Gottman's Automotive Service. We give our full attention to every job we do, from simple repairs to major overhauls, because we don't want you to have any further issues with your vehicle down the line. We're qualified to work on a wide variety of makes and models of automobiles and trucks, and we love it when our customers in Rockford are happy with our work. Contact us today to learn more.
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I trust them is the best compliment one can give a mechanic. I fully trust Gottman's as they are honest AND they know what they are doing. Often, car repair shops half know what they are doing and they are not very trustworthy.
I recently switched to Gottman's after receiving MULTIPLE referrals from people I trust, one of whom is a retired mechanic himself who will ONLY take his cars to Gottman's. So, naturally, my expectations were a little on the high side. Well, I was NOT disappointed. Their whole operation smacks of integrity, quality, and genuine care about the 'health' of the vehicles they work on. Their prices are quite fair, too. They are always professional and respectful, and always responsive. As a single female, they (Matt and Joe) do not talk down to me, they are NEVER pushy, and are always willing to listen carefully as I fumble around sometimes in trying to explain (in my car-mechanics-are-like-a-foreign-language-to-me way) what my car "symptoms" are. They are so good about then taking time to explain what they think is needed, including any options there may be, plus the pos and cons of each. They are quickly earning my lifetime loyalty. Thankful to find them!
My entire family takes their cars to Gottman's. From oil changes, to brakes, and even major repair work - an honest and trustworthy mechanic.
Awesome quick and friendly They have our business!
Always great service !
Been very happy working with these guys for many years. Definately recommend!
Ethical and competent.
Get all my automotive work done here
Honest and competent technicians.
I love that I can trust them to do the job right
Very honest mechanics! Great with people and their vehicles! Best mechanic in the state line!
I met Joe shortly after moving to Rockford because he had worked on my now wife's family's vehicles for years. I can see why they have stuck by him for so long. He and his staff always do excellent work and they are very polite and accommodating. 10 *'s
When you need it done right and honest there's no other choice. Great job every time.
Joe and his team can be trusted - to do the job right, and at a fair price. I highly recommend Gottman's.
I've had everything from an oil change to an engine swap...Excellent Service, Honest People, Fair Price.
Great service - wouldn't go anywhere else!
Joe and Matt do great work, suggest work that needs to be done in the future in a helpful way, and are always smiling and courteous.
The best service all around!
We would never trust our vehicles to anyone else. Gottman's is honest, reasonably priced,friendly and courteous.
Courteous and professional. Appointment times always met.
Last visit was a routine oil and filter change. Have been using Gottman since 2007. Woould not go anywhere else.
Honesty, Proffessionalism and Quality work.
Honesty, Proffessionalism and Quality work. Highly recommend Joe and Gottmans Automotive! My family have been customers for decades!
My car "family"!
I have been relying on Joe and his crew for over 30 years. Nothing more needs to be said.
Will be returning!
Was referrred to Gottmans by a friend. Very knowledgeable and friendly at a fair price. Will definitely be a return customer and referring others.
Breath of fresh air in the world of mechanics
I recently switched to Gottman's after receiving MULTIPLE referrals from people I trust, one of whom is a retired mechanic himself who will ONLY take his cars to Gottman's. So, naturally, my expectations were a little on the high side. Well, I was NOT disappointed. Their whole operation smacks of integrity, quality, and genuine care about the 'health' of the vehicles they work on. Their prices are quite fair, too. They are always professional and respectful, and always responsive. As a single female, they (Matt and Joe) do not talk down to me, they are NEVER pushy, and are always willing to listen carefully as I fumble around sometimes in trying to explain (in my car-mechanics-are-like-a-foreign-language-to-me way) what my car "symptoms" are. They are so good about then taking time to explain what they think is needed, including any options there may be, plus the pos and cons of each. They are quickly earning my lifetime loyalty. Thankful to find them!
Always get great service. Very honest and courtous staff.
Have always done a good job for us. Fair pricing, courteous, honest and just great service. We always recommend everyone we know to them. Service with a smile :)
Have always done a good job for us. Fair pricing, courteous, honest and just great service. We always recommend everyone we know to them. Service with a smile :)
Alway satisfied!
We have taken our vehicles to Gottmans for the last few years. We have never had a bad experience. They are fair priced, friendly and honest about the work that you need or don't need. These are hard qualities to find in any business these days. Had another great experience today and wouldn't go any place else.
Was referred to Gottmans from a Christian friend and stopped over to see where it was located and to make initial contact. Met Matt Williams who answered my questions; he even helped me change the time on the van (used but new to me) and explained a few other things. I bought a compass thru him and he installed it at no charge! Brought van in for some warranty work which he handled with the insurance company. I find these folks to be helpful, know what they are doing and most of all, I trust them. Highly recommend Gottmans.
Was referred to Gottmans from a Christian friend and stopped over to see where it was located and to make initial contact. Met Matt Williams who answered my questions; he even helped me change the time on the van (used but new to me) and explained a few other things. I bought a compass thru him and he installed it at no charge! Brought van in for some warranty work which he handled with the insurance company. I find these folks to be helpful, know what they are doing and most of all, I trust them. Highly recommend Gottmans.
Friendly & Honest people
Always willing to look at our vehicle, take time to explain when something is wrong or not, friendly & honest people. We wouldn't take our vehicles anywhere else. Reasonably priced.
Friendly and High-Quality Service.
Very friendly and honest. As someone who doesn't know a lot about cars, they took the time to explain my my car's problems to me in detail.Their service was quick and trustworthy and I would highly recommend them!
Nice job, cool people
My Dad came with me, honesty counts. They were good, all around. My engine's cleaner and now it actually works the way it's supposed to. Thank you Gottmans.
I wouldn't trust my car with anybody else. Whenever I make an appt. they are on time with their service - always friendly - always polite. I know they aren't going to tell me I need something done if I don't really need it. I have complete faith in everything they tell me. In this day and age, that's a real "plus"!!
We have used Gottman's for many years. Always professional, friendly, honest, and knowledgeable. We always recommend him.
I am and have been a Satisfied customer of Gottman's Automotive for many years. Honest and Fair. Never have had a bad experience. Appreciate the honestly and integrity from Mr. Joe Gottman.
Great service, every time
I would never take our vehicles anywhere else. These guys are open, honest, trustworthy. I would recommend them to anyone.
High-quality service and always friendly
We never take our vehicles anywhere else. We can always trust that what they say is the problem is what is wrong, and that what they do is what they'd do to their own cars.
Since my car is in its11th year, I am trusting Gottman's to assess and recommend repairs as the needs arise.... they did when I needed a battery and now the front brakes are being addressed. So thankful for the care they provide my car....and ultimately it's care for me too!!!!!
High quality service with integrity
I have my business and personal vehicles serviced by Gottman's. Vehicles are always repaired correctly the first time and I have never been charged for work that wasn't needed. On some older vehicles they have even advised against some repairs (if they weren't safety related) on the basis the issue of concern might outlast the vehicle. They may not be the lowest cost option but their quality of work is worth the slightly higher cost and typically less expensive than a dealership.
I am a small business owner and realize how very important customer service is if I want to remain a small business owner. I have taken all my vehicles to Gottman's Automotive since they started their business and I wouldn't think of going anywhere else. They have always been very professional, accommodating and managed to work me in if their was a problem with my schedule. The one thing I have appreciated the most is the fact I have had BMW's, Acura's, Lexus and Mercedes and they have serviced all of them, including replacing tires when needed. I have never once questioned whether they were qualified because not only have they provided very good service but I have never felt like I was overcharged for anything.
The usual prompt quality service that I have come to expect. Couple that with a little gear-head humor makes this the place to go.
Wonderful people Very trustworthy
We are the business right next door to Gottman's. We take all of our company vehicles there as well as personal vehicles. We trust them completely. They will tell you what is needed, what is not needed and what can wait. Really wonderful people!
High quality
Very professional and stand behind their work
My dad starting going to Gottmans many yesrs ago and then me and my family have been been going for years as well. They do great work and back it up too. Yes would recommend them to others. Great people!
prompt--worked me in at my request
Thank you for great service
Long term relationship with gottmans
I have taken my vehicles to Joe's shop since I was a kid. He and the team know what they are doing. I have never had to take my vehicle in for the same thing twice. They get it done right.
nice approach
Low key, highly credible.
Brought the car for fixing a starter. Instead various parts were replaced. After the repair the car wouldn't start. Asked to pay for a starter in addition to other expenses. The cost for installing a refurbished starter was $280. The part is valued $50+no more then 1 hr of labor. Will not recommend the business to a friend.
Great Auto Service
I've been taking my cars to Gottman's for almost 10 years and they have always done a great job. Honest, friendly, thorough, and competitively priced, even for tires.
Brake Pads change
Went to Autozone and bought some new brake pads for the old car. Gottman's installed them with no funny business. Looks great and sounds like they should. The people that I met- professional and kind to me. I would recommend this shop for your car.
Awesome service
Joe and the guys there have always been kind and courteous to me and take care to do the job right the first time, and they are reasonably priced.
Always very happy with the service we get at Gottman Automotive. Gentlemen are always friendly, and very knowledgeable.
Great service
They were very nice, noticed I was from out of state before I even told them and asked about it, and they were very professional and did a fantastic job
Always the best. Couldn't ask for better service. I'd recommend to everyone I know.
We highly recommend
We recommend Gottman's automotive to anyone. They are absolutely the most honest hard working people who do a fantastic job.
The best mechanic around, will not go anywhere else with my vehicle.
Gottman's is always the best - knkowledgable, friendly, thorough, polite, pleasant, and honest. Matt is so nice at the front desk and Joe is a skilled mechanic and all around nice guy!
Super service!!**
I'm so glad a friend recommended me to you. You are now my new "go to" place. I can't thank you enough for the great service & very friendly. I highly recommend everyone to only use your services for all of their vehicle/s needs.
my F-150
as always 100% satisfied we will not take are autos to anyone else.
Professional and friendly
Absolutely phenomenal, highly recommended!
Great as usual!!!!!
It's never been anything but excellent. The last visit was no exception.
Gottman's once again met or exceeded my expectations.
Best automotive service around! Always helpful, accommodating in emergency situations, friendly, reasonable rates, service done right!
great as usual
Another hit out of the park. Will be back when needed.
Excellent service.
Love my reasonably priced tires!!!!!
Joe is the best! Always get wonderful service, good price and a very clean, comfortable place to sit until the work is done.
Fast, honest and friendly service. Been going there for years. Would recommend them to everyone.
Always has been, always will be, the best service one can obtain at any automotive service.
Always professional and helpful! Services done in a timely manner at a reasonable price. Love my mechanics.
Awesome work
great work
Had to have a part replaced, Checked with supplier and got it warranted, even though it has just expired. Went the extra mile for me.
As always thorough and complete job.
We have baeen Gottman's customers for nearly 20 years and would not consider going anywhere else except for warranty work . Joe, Matt , and both Steves do a great job.
excellent work
great job as usual
Joe and company are always respectful and get the job done right the first time. Quality work at a fair price. Highly recommend Gottman Automotive for anyone!
Joe and staff are great. They take good care of my car. I can always count on them fixing it the right way. Very pleasant atmosphere. Will definitely refer people to go to Gottman's Automotive .
Excellent service as always!
rec'd my usual 10 Star service. Nice to have honest and competent folks in the neighborhood.
Gottman's ALWAYS does a great job! I trust Joe to be honest with me on the work that needs to be done and that it will be done right.
Joe and Matt, you run a top notch operation. You have always been fair to me and explain the work needed thoroughly!
Great work as usual!
The engine lite has not come back on!
Joe is the BEST! He found the problem in my van that the dealership couldn't and didn't want to spend time on. Joe was persistent and took the time to figure it out! He's a genius!
You guys are the most honest auto technicians for miles around.
I have used them many times. Good honest people who on a rare occassion do make mistakes but htat is rare. My parents and me have used them for many years.
If ever I need a power steering flush, you're my mechanics of choice. As always, I give you guys 5 stars.
I think that there should be dancing girls in the lobby. This would improve customer service and satisfaction to even a higher level. Starbucks coffee and an open bar would be a nice touch as well!
always the best
nice work
I have recommended you to friends and I think that they have been happy with your service also.
Wonderfull to work with. Trust is a good thing with automotive repair.
Joe and his staff always do an excellent job. He has worked on our vehicles for over twenty years.
Always a pleasure doing business with Gottman's Automotive. Very fairly priced and VERY prompt service with a smile. I would highly recomend them to everyone who is in need of car/truck repairs. Definetly a five star service.
Always recommend this place to friends.
Joe and his team always does a great job. It's always done right the first time
Excellent service, honest, hard working shop!
Thanks for the great work you do.
Great service, friendly atmosphere, and reasonable prices. I don't feel like I am being lied to or taken advantage of when I take my car here. Thank You!!
you have done excellent work and I appreciate your honesty about what's really wrong with my car.
Thank you for fixing the Impala in time for our road trip - you guys are great!
Always the best and well trusted!
I've have always gotten good service at Gottman's. They have been able to fix anything I have brought to them in a timely manner. Joe, Matt and the others are always courteous and professional. Will always bring my cars to Gottmans.
Another job well done. Thank you.
Always the best!
Your pricing if fair and your expertise is great.
Excellent service center
Joe, you and your employee's are people who are people who can be trusted in giving the right advice, and work on our auto's. Also I'll be calling, I have a problem, light on dash ?
joe you guys are the best i know when i bring a car to you it in professional hands and i dont have to worry about you tellin my car needs something it dont you guys are the best i would reccomend you to anyone thanks for all the good work sincerely darrell birmingham
Joe and his staff have ALWAYS been very accomodating. They are very honest people and do high quality work. I have been taking my vehicles to Gottmans Automotive Service for several years and have been very satisfied and would highly recommend them. Andrea Van Briesen
The most honest repair shop around.
Joe, excellent service as always.
You guys do excellent work
Gottman's is second to non. Recently I told Steve Rosella to get his timing belt replace at Gottmans. He told ne the price and I siad great price. Much better then replacing an engine soon.
Joe is the best! Honest, helpful, and just a great guy! We would recommend Gottman Automotive to everyone!
Joe is the best! Thanks for getting it done for a resonable price. We are very happy!
Most honest place you can bring your car to! Thanks for a great job, Joe.
Thank you so much for always taking such good care of our vehicles!
Great job as always. You have set the bar too high
They have done great work for all my auto needs.
Matt was quick to solve my truck's problem I thought I needed new shocks. But Matt found a way to inject lube into the squeeky ball joint. Hooray---I didn't need to spend a big wad of $.
Absolutely would refer Gottman's!! And already have!! :o) Great to know you can take your vehicles somewhere you can trust for your auto repairs and maintenance!!
Excellent Service, Honest People, Fair Price
Glad to have such a great business to work on all my cars. Thanks Gottmans
Very professional and well trianed auto
Had to have wipers replaced. Went "zip-zip-zip".
Gottmans always exceeds our expectations and will be highly recommended to anyone in need of an honest and skilled mechanic.
you always do a good job!!
Gottman's has provided quality automotive service every time I have been there. Recommended by a friend they are very customer focused, willing to evaluate, recommend what is and what isn't necessary to get your vehicle running in good order. I would recommend Joe and his team for all your car care.
Very informative, good communication, pleased with experience~
The work being done is excellent. Never have to worry about the car.
Always a good experience at Gottman's
What can I say? The service continues to be excellent.
Don't want to go any where else for our automotive service needs. Also glad we're spending our car maintenance dollars with a LOCAL business. Great job guys!
Never pads the bill by doing unnecessary work.
Honest service,reliable and friendly.
Been pleased with each appt we have had - on 3 different vehicles. Will continue to return to Gottman's for our maintenance needs~
timely quality work Manship
I am giving you & your staff 5 stars. (Rec'd 6 of these surveys for the same service date. Only answered this one.)
Fast, friendly and fair; with great service. I've been a customer for many years and haven't been disappointed yet!
We have always been treated well at Gottman's - we wouldn't take our vehicles anywhere else. They take the time to explain the problem AND the best solution. We have recommended Gottman's to others - my sister comes up from Rochelle! Thank you for your excellent service!
Great Place to Do Business!!
Great service. The only place I will take my car.
Great Job Thank You
Extremely high quality work. Prices are a little high too but rather low when compared to the quality of work they do.
Hi Joe. I need the fuel filter replaced on my 2000 GMC.. I can't get the fittings loose. When do have time available.
High Qaulity work for a fair price
While this visit was expensive, it's good to know my 2004 Dakota continues to be safe and sound. This visit was the vehicle's 10 year safety inspection. Thanks again.
Excellent work. Quality work appreciate.
We greatly appreciate your services - you always do a very nice job.
Awesome as usual!
Excellent workmanship as always. You guys are awesome!
Gottman's Great as usual! Thanks
most definitely, friendly,fair and always smiling. Great mechanic no complaints about their work.
You were up front, courteous, friendly, and I felt very trustworthy. I felt that you were clear about my cars situation and you 'worked' with me respectfully according to my circumstance, and I appreciated that.
Always appreciate the trustworthy and knowledgeable staff. I feel like I'm never being told about things that don't really need to be fixed, as well as being told when potential problems could be starting, and what actual repairs I may wish to be prepared for or think about getting done. Awesome service!! Our son lives in the Moline area (2 hours away), and prefers to drive up here to Gottman's for his auto repairs. I have been referring our friends/family, and will continue to do so!! Thank you for taking care of our family and friends over the years!!
I would have thought a truck with 242,00 miles would last longer. It runs like new Thanks Joe.
Excellent experience as usual.
AWESOME as usual!
By far, Joe, Matt and everyone at Gottman's has been great. I recommend thhem to anyone hat is looking for a good, honest and prfessional facilty
I have never had anything by fast, courteous service from Gottman's. I trust Joe to fix only what needs fixing and his work is excellent. I've never had to bring my vehicle back for the same repair, but will definitely bring it back for future work. Thank you Joe. You are my favorite mechanic!
- Napa Auto Care Center
- ASE Master Certified
- English


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2 Post Lifts
Motorcycle Lift
4 Post Car Lift
Alignment Lift
2 Post Lift Accessories
4 Post Lift Accessories
Car Scissor Lifts
Specialty Lifts
Mobile Column Lifts
Alignment Equipment
Tire Changers
ATV Tire Changers
Motorcycle Tire Changers
Wheel Balancers
Motorcycle Wheel Balancers
Other Products
Information Center
Product Videos
Product Comparisons
About us
Customer Service
Vist Our Showrooms
Contains: 50 - 4" Strings, 1 jar lubricant, 1 razor knife, 1 repair booklet, and more!
Designed for use in passenger or truck, radial or bias-ply Lead-Wire Combination Units require no special wire pulling tools. 3/16" diameter dipped stem.
Designed for use in passenger or truck, radial or bias-ply Lead-Wire Combination Units require no special wire pulling tools.
Fibre-Seal inserts are gray vulcanizing gum coated, wrapped in a blue protective poly, and have a reinforcing core of fibre designed to allow their easy insertion through steel belted passenger radial tires.
Air Inflator Gauge - ID 1/4"
Mushroom Style Emergency Repair Kit. For use in radial and bias ply tires.
Tire & Tube Test Tank
Deluxe Hubcap and Wheel Lock Removal Kit
Heavy Duty Steel Tire Repair Cabinet / Organizer
Truck Tire Nailhole Repair Kit
Lincoln Truck Tire Vulcanizer
Lincoln Tube Plate Vulcanizer
Tire Dunk Tank

subset: commoncrawl


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Integrating Tax and Treasury Operations with Transfer Pricing
Transfer pricing programs can help multinational organizations allocate intra-company charges among different countries and tax jurisdictions. Effective programs may increase both tax efficiency and cash for repatriation or investment, while improper allocations have the potential to artificially inflate revenue and cash balances. As senior executives and boards evaluate strategies for putting extra cash to work, their examination of how and where revenue is generated may lead to a surprising discovery—that an organization's transfer pricing may not be proper.
A strategic approach to transfer pricing can allow a company to manage its transfer price compliance in a way that is integrated into its tax and business objectives, while building on the foundation of a data-driven exercise.
"Transfer pricing has an important role to play with respect to cash management as it's fairly common to see situations in which an organization either has excess cash buildup or cash inefficiencies due to improper transfer pricing," says Mark Nehoray, partner, Deloitte Tax LLP, and leader of the Transfer Pricing practice for the U.S. Pacific Southwest region. "A strategic approach can help companies address transfer pricing risk while creating a more broad-based analysis that may lead to business model optimization," he adds.
Strategic transfer pricing focuses on the interactions between how much tax an organization pays and where specific cash resources may reside. "When you dig into situations that involve cash buildup or perpetual losses at an operating company, organizations often find that there are ways that transfer pricing can help ameliorate those inefficiencies," notes Peter Yoo, principal, Deloitte Tax LLP. "This is particularly true when an organization takes a strategic approach to transfer pricing and integrates tax planning with corporate treasury functions," he adds.
There are four levels involved in strategic transfer pricing: foundational transfer pricing; progressive transfer pricing; increasing tax efficiency and cash management; and business model optimization. At the most basic level, foundational transfer pricing involves understanding margins and transaction flows, as well as aligning expenses and revenue. More advanced is progressive transfer pricing, which encompasses reviewing structure post planning for proper implementation or identification of additional benefits, and looking for, and properly pricing, unplanned intellectual property (IP) sharing. Increasing tax efficiency and cash management is at an even more advanced level and can include efficiently managing cash, managing local country and U.S. taxes, and the migration of IP. At the highest level is business model optimization, involving the alignment of transfer pricing with business changes, and the integration of the company's operational and tax planning activities.
Tax Efficiency and Cash Management
To understand how strategic transfer pricing may relate to cash management, consider a U.S. organization that identifies cash buildup in a subsidiary based in China. While investigating tax-efficient ways to repatriate the cash, executives learn that the subsidiary was regularly using IP that was owned by another subsidiary outside of China. The organization concludes that part of the reason for the excess cash buildup is the lack of a royalty charge into China. "Once the issue is identified and the transfer pricing problem corrected, it results in a reduction in the rate at which cash builds up going forward," notes Mr. Yoo. Such an event, he explains, typically leads the organization to reconsider its cash management plans.
Spotting improper allocations is just one reason to consider a strategic approach. "More than a compliance exercise, strategic transfer-pricing also may help identify tax-efficient opportunities," say Darcy Alamuddin, principal, Deloitte Tax LLP. For example, an organization may have the opportunity to utilize net operating losses in certain countries; deploy excess tax credits; migrate IP to low-tax countries; and clean up so-called de facto cost-sharing.
"When transfer pricing changes affect an organization's tax structure or business model, it's important that tax managers understand the impact the adjustment may have on where the cash and taxable income resides," adds Ms. Alamuddin. "Tax-efficient planning should consider the treasury organization as a strategic business partner to tax," she notes.
Activities that may benefit from a strategic integrated approach include:
—Repatriation and dividend strategies.
—Establishing cash management and pooling strategies in a tax-efficient manner.
—Developing a risk management center that has visibility and control over financial risks (for example, counterparty, interest rate, foreign exchange, liquidity, credit and commodity price).
—Aligning with shared services functions to enhance operations.
—Assessing and valuing strategic transactions (M&A, divestitures, funding growth).
Business Model Optimization Considerations
Analyzing opportunities to enhance the interplay between transfer pricing and business models is another area for executives to consider. Areas of focus include whether transfer pricing results and profit allocations are defensible from a tax compliance perspective and what the global structure of an organization implies with respect to transfer pricing and the attribution of profits for different legal entities or components of a multinational organization.
For instance, if the organization has a centralized procurement function or a sourcing subsidiary, there may be transfer pricing opportunities related to a centralized procurement charge. For companies with centralized sales and marketing or reduced manufacturing activities in a jurisdiction, there may be opportunities for conversion to a limited risk distributor or contract manufacturer. In other instances, an organization may want to consider implementing business system royalties or franchise fees if it is standardizing business processes, or it may want to consider implementing global or regional service charges if the organization is centralizing general and administrative activities or centers of excellence.
Aligning transfer pricing with business changes can help multinational companies integrate operational and tax planning activities. When working through that integration, organizations should consider the following:
—Locating value drivers in a tax-efficient jurisdiction may provide significant savings.
—Transfer pricing is integral and applies to several value drivers, including IP, research and development, marketing, sourcing and procurement, manufacturing, and services and distribution.
—Merely locating the assets and risks in a tax-efficient jurisdiction is not sufficient; the functions, including people, must be located in the tax-efficient jurisdiction to manage the assets and risks to create a sustainable tax benefit.
—Proper transfer pricing documentation is critical.
For multinational organizations a more strategic broad-based analysis could lead to significant business and tax planning opportunities. "The integration of strategic transfer pricing, tax and treasury not only can help organizations manage taxes and address treasury and cash management considerations. It may also result in a more efficient business model at the global level," says Mr. Nehoray.
Related Resources
Dbriefs Webcast: Strategic Transfer Pricing: A Growing Imperative for Multinational Businesses
Gaining More Value from the Treasury and Tax Functions
FATCA Deadline Leaves Uncertainty in Its Wake: CFO Survey
About Deloitte Insights
Deloitte's Insights for C-suite executives and board members provide information and resources to help address the challenges of managing risk for both value creation and protection, as well as increasing compliance requirements.


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All the boys from One Direction are taking a couple...
- by tastefulriot
- Rating:
- Published: 9 Oct 2012
- Updated: 31 Dec 2012
- Status: In Progress
Ehlle gets the chance of a lifetime at her first One Direction concert, but is it really all what it's cracked up to be? Follow her through her love triangle, and heartbreak. Each chapter created new moments that she will cherish forever.
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Custody Laws Ca
What is family law I like family law the most since I help clients not only as a lawyer but also as a psychologist. California Family Law is different than those of other states since it does not require a showing of wrongdoing by either party of a marriage. In that regard, either party of the marriage could file a petition without requiring the other party to provide evidence of breach of the marital contract. What is the challenge when you deal with family disputes Family disputes are about people who suffer emotional distress, which drives me to assist them with care and compassion.


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To say that we've had an unusually mild winter here in the Midwest is truly an understatement (note: we are absolutely not complaining). In mid-March, we saw record-high temperatures in the mid-80s. As Neff said in last month's update, seriously, what the hell is going on?
So rather than wear down the tread on our Blizzaks even further, we took the Countryman over to Motor City Mini once again to have its stock Pirelli Cinturato 18-inch wheels and run-flat (boo!) tires put back on. Perfect timing, too, since the car was just about to roll over the 12,000-mile mark, meaning its first scheduled maintenance was due. The oil was changed, fluids were topped off and all of the other mechanical elements inspected, and thus, our Mini is now prepped and ready for spring and summer in The D. We griped about the harshness of the run-flat tires combined with our optional sport suspension already, so we'll spare you another round of grumbling. If there's one thing we'll miss about the winter tires, it's the smoother – albeit, slightly louder – ride.
With 12,000 miles now under our belts, the Countryman is plenty broken in. But after a quick math session with the car's logbook, it seems our observed fuel economy numbers are falling short of what the EPA suggests. I'll personally admit to driving the Mini more aggressively than most consumers likely will (hey, this thing is seriously fun to throw around), but even so, the fact that our observed fuel economy is only 24.9 miles per gallon is indeed questionable. The EPA rates the 2011 Cooper S Countryman All4 at 26/32 mpg city/highway and 28 mpg combined when fitted with the six-speed manual transmission, and our best recorded fuel economy is only a dismal 29.3 mpg. Either I'm not the only one with a heavy right foot or something is off here. We'll definitely be keeping a close watch over this as time progresses.
Our observed fuel economy numbers are falling short of what the EPA suggests.
In the next month, associate editor Chris Shunk will put the Countryman to use as a family hauler, so we'll get a better idea of just how kid-and-cargo-friendly the four-passenger interior really is. Stay tuned.
Keep your eyes locked on the official Autoblog Facebook page for the majority of our updates, as well as the official Autoblog Twitter account (@therealautoblog, look for the #ablongterm hashtag).


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Search terms
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Long life reduces the hassle of replacing bulbs so often.
This LED PAR30 flood light provides a wide beam of bright light perfect for general room lighting.
This bulb produces light similar to natural daylight, displaying the true colors within your home and will not fade fabrics or furnishings.
This bulbs saves $177.38 in energy costs when you replace a 75W incandescent with this 10.5W LED light bulb.*
This bulb is an easy switch from standard incandescent PAR30 flood light bulbs and is ideal for use in kitchens, bedrooms, dining rooms and living rooms.


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In an article Aug. 4 by Brad Heath titled: "Exclusive: FBI allowed informants to commit 5,600 crimes," USA Today mislead their readers by not revealing that the majority of those "crimes" were actually ordered by the FBI. The "crimes" the informants "committed" were not for their own interests, but rather FBI-directed tools for the protection of Americans.
The article refers to what is known as "Otherwise Illegal Activity (OIA)," where an FBI undercover source is told to gain the trust of the criminal group he or she is operating within, oftentimes requiring that minor laws be broken.
The U.S. Attorney's office gives authorization for a specific set of crimes that can be broken, such as trespassing if someone is undercover with a organized burglar group. The acts are done under extremely close supervision and require approval for a limited set of actions, for a limited time period, from the U.S. Attorney's office. An example of the OIA would be: "______ is allowed to trespass on this specific date and will not be prosecuted, provided _____ does not do x, y, and z. The term for this allowance ends in 12 hrs at this specific time and date."
Not only did USA Today misrepresent these facts to their readers, but they also failed to properly identify "informants." They over-generalized the FBI's Confidential Human Source Program, where only some are actually "informants."
Generally, the program uses: operational sources who are simply serving the nation under a sense of duty and are tasked as assets to infiltrate criminal or terrorist groups; others, who are actual informants sharing information about groups they are involved in; and those who are cooperating sources, many caught for a crime and are cooperating with law enforcement for a reduced sentence.
The USA Today article heavily and incorrectly implies that all informants are criminals who are reveling in their self-serving crimes, being ignored by the FBI.
USA Today writes:
Agents authorized 15 crimes a day, on average, including everything from buying and selling illegal drugs to bribing government officials and plotting robberies. FBI officials have said in the past that permitting their informants — who are often criminals themselves — to break the law is an indispensable, if sometimes distasteful, part of investigating criminal organizations.
The paper also quoted Professor Alexandra Natapoff as stating:
The million-dollar question is: How much crime is the government tolerating from its informants?" said Alexandra Natapoff, a professor at Loyola Law School Los Angeles who has studied such issues. "I'm sure that if we really knew that number, we would all be shocked."
USA Today failed to inform their readers that Professor Natapoff is in fact an anti-law enforcement-cooperation activist who runs a website called the "Snitching Blog," attacking the invaluable participation of Americans who share information or talk with law enforcement.
(Full Disclosure: Brandon Darby has previously been an undercover operational source for the FBI and often defends other undercover sources from left-of-center media smears. He is a staunch defender of law enforcement, local and federal.)
Follow Brandon Darby on Twitter: @brandondarby


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Or download our app "Guided Lessons by Education.com" on your device's app store.
All About Sugar
Let's face it, kids and their parents have been battling over sugar for decades. Even older kids can't get enough of the sweet stuff, much to their parents' dismay. Why not call a truce over sugar, at least for a day, and have some fun with it?
Here's an investigative activity in which your child will discover real-world names and uses for sugar, and find out how it is hidden in many different foods. Your middle-schooler will be shocked by your interest in sugar, as well as your ability to "sweet-talk" her into learning science vocabulary.
What You Need:
- Pantry and refrigerator items
- Paper/pencil
- Clipboard (optional)
What You Do:
Ask your child to take a look in the pantry and refrigerator and make a list of food items she thinks contain sugar.
- Once her list is complete, provide a list of "sugar words". Point out the ending "-ose" in many of the words:
- glucose
- sucrose
- fructose
- lactose
- maltose
- dextrose
- corn syrup
- high fructose corn syrup
- honey
- sorbitol
- glycogen
- brown sugar
- molasses
- monosaccharides
- polysaccharides
- caramel
- fruit juice concentrate
- barley malt syrup
- Ask your middle-schooler to begin "investigating" the pantry and refrigerator items to check if her predictions are correct. Direct her to read the labels very carefully, recording the food item and types of sugar it contains.
- When finished, your child should compare the results with her original predictions. Pose questions, such as:
- "How many items actually contain sugar?"
- "What 'sugary' items were most shocking?" (e.g. peanut butter, crackers, vegetable soup, tomato sauce)
- A single pantry item may contain several types of sugar. Challenge your child to find the items with the most and least amounts of sugar.
- Pose higher-level thinking questions:
- "How and why do companies 'hide' sugar?"
- "Why is label-reading important for everyone, especially diabetics?"
- "If you had to create a balanced, sugar-free meal using items in our pantry and refrigerator, what would you serve?"


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Welcome to the Guest Services Volunteer team! We are so excited that you have decided to serve with us. By serving in Guest Services, you are helping us create a warm and welcoming environment so that we can reach people for Christ.
Ready to go! During on-the-job training you will receive lots of information to help you serve in Guest Services. Check out the resource tab to access some of the materials you received in your training as well as additional tools that may help you as you serve.
Grow while serving others. As volunteers and key leaders at Eagle Brook, we care about your personal and leadership development. The volunteer training page will provide you with tools to help you grow and excel in your serving role and in leading others toward transformation.


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Beyond Good & Evil 2
PC, XB360, PS3 / Action / Release: Nov 30, 1999 / ESRB: RP-T+
Beyond Good & Evil 2 development held up by Rayman
Beyond Good & Evil 2 has been stuck in limbo since it was first revealed the game existed in 2008. Ubisoft has continued to assure those anticipating the sequel to the well-received adventure game that it is still in development, but now we know a bit more on why there has ...READ MORE >
Beyond Good & Evil 2 in 'active creation'
Though Ubisoft has never said Beyond Good & Evil 2 was cancelled, it's been unnervingly quiet about the game. It's always nice, then, to hear creator Michel Ancel talk about the progress of development, as he has once again.READ MORE >
How Beyond Good & Evil 2 made Rayman Origins possible
Rayman Origins owes part of its existence to Beyond Good & Evil 2, which had its development tools turned toward making a 2D game with a heavy emphasis on art assets.READ MORE >
Beyond Good & Evil 2 concept art spotted
Beyond Good & Evil 2 concept art was shown at the Montpellier in Game 2011 conference, and the leaked footage also confirms the 2009 concept video was legit.READ MORE >
Why Beyond Good & Evil 2 is missing this generation
Michel Ancel talks about the scope of Beyond Good & Evil 2 and why those ambitious plans have pushed it to the next generation.READ MORE >
Beyond Good & Evil 2 still searching for a home
Project lead Michel Ancel has confirmed that Beyond Good & Evil is still in development, but the team is wondering if they should hold it until the next generation of consoles.READ MORE >
Ubisoft: only unnanounced games were canceled
Ubisoft has assuaged fears by confirming that only unannounced titles were among the games hit by yesterday's cancellations, seemingly putting I Am Alive and Beyond Good & Evil 2 in the clear.READ MORE >
Ubisoft Confirms Beyond Good & Evil 2 Still in Development
Following rumors late last week that Beyond Good & Evil and Rayman creator Michel Ancel had left Ubisoft and that Beyond Good & Evil 2 was put on...READ MORE >
"Glad it's still in development and all. But, still though...they need to get rid of that ..."see all 20 comments
Ubisoft: New Assassin's Creed Keeps AC2 Setting, Beyond Good & Evil 2 Still Alive
Having recently announced that "a new episode of Assassin's Creed" with an "online multiplayer mode" is due out sometime between April 2010 and...READ MORE >
"Still need to finish the first BGaE. I stopped playing after I had to go on a undirected ..."see all 9 comments
Beyond Good & Evil 2 Concept Video Leaks?
A video found on French site Eversonic appears to be a proof-of-concept for Ubisoft's upcoming Beyond Good & Evil sequel. The footage, noticed...READ MORE >
"I hope they dub it again in Dutch. I would NEVER play a game in another language than English ..."see all 60 comments
Beyond Good & Evil 2 'More Accessible' Than Original, Says Ubisoft
The sequel to Ubisoft's action-adventure title Beyond Good & Evil will appeal to casual gamers moreso than the first game, Ubisoft president Yves...READ MORE >
"This may not be as bad as all that. While the gameplay was simplistic and easy to understand, ..."see all 62 comments
Ubisoft Announces Beyond Good and Evil 2
Ubisoft today announced the development of Beyond Good and Evil 2, and debuted a trailer for the title at its UbiDays 2008 event in Paris today....READ MORE >
"This is certainly great news, I was adventuring in Japan while this news was announced and for ..."see all 100 comments


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Samsung has officially launched the Galaxy S4 Android phone in Australia.
The company's new flagship smartphone was unveiled at an event last night in Sydney.
The device officially goes on sale in Australia from Saturday 27 April. It will available to pre-order from today through Samsung's Experience retail stores in Sydney and Melbourne.
It will also be sold through a temporary pop-up store at Sydney's Opera House, called the "Galaxy Studio".
The Galaxy S4 will be sold outright through Samsung for $899, and will be available through Telstra, Optus, Vodafone and Virgin Mobile on various contract plans from Monday 29 April.
Some stores may have limited stock of the device on Saturday.
The Australian model of the Galaxy S4 (GT-I9505) is powered by a Qualcomm manufactured Snapdragon 600 processor, is 4G capable and comes with 16GB of internal memory.
Samsung will not sell the 32GB or 64GB models of the Galaxy S4 in Australia.
Samsung Australia's vice president of communications, Tyler McGee, also confirmed a number of local apps for the Galaxy S4
WatchOn is a free-to-air EPG launching at the end of May, while an Australian video-on-demand service that will include local catch up TV services and movies will launch sometime in June.
McGee also confirmed that the Foxtel Go app will initially be available to Samsung Android devices in Australia, including the Galaxy S4, sometime in June.


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You know those chalky little hearts with stuff printed on them that you can get in Real Life? Well, now you can have them in Second Life, too!
They come in little square boxes that have an animation so you can hold them in your left hand. If you touch the box, it gives you a random piece of candy from a pool of 24 pieces. If you find the candy in your Inventory and Wear it, you will hold it up in your right hand for a moment and look at it. While you do that, the candy reads itself in open chat, so everyone can enjoy the saying on it. Then you pop it into your mouth, and the candy disappears.
You can only eat a single piece one time, so you may as well delete it after you've eaten it. But you can always take another. There's an unlimited supply of them in the box!
There are also special boxes for your Lover, Mother, Father, Sister or Brother, with six special sayings just for them!
I'm afraid that only the owner can take candy, because of the limitations of the Permissions System in Second Life. But at only L$100 a box, you can afford to get your friends their own! On sale now, at all Kick the Can stores, and at Robin (Sojourner) Wood's AV Store


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Twitter is a social media platform that allows you to create posts that are limited to 140 characters. You can use Twitter to send out information regarding your business and you can use it to post marketing strategies. However, if you wish to maximize your Twitter skills, you can choose to use a Twitter Bot application.
With the best Twitter bot, you can automate certain actions like tweeting, retweeting, liking, following, unfollowing, or direct messaging. These functions might be basic for all Twitter accounts, but a Twitter bot will help you maximize the use of your account to gain more followers.
- 1 Top 2 Best Twitter Bots
- 2 Benefits of Having Several Twitter Followers
- 3 What is a Twitter Bot?
- 4 Do Twitter Bots Work?
- 5 Advantages of Twitter Bots
- 6 Disadvantages of Twitter Bots
- 7 Conclusion
Top 2 Best Twitter Bots
1. Tweet Attacks Pro
TweetAttacksPro is a Twitter bot software that will automate almost every single Twitter function depending on the package that you choose. You can use this Twitter bot to mimic human operation that can prevent you from being labeled as a spammer.
With the basic package, you will also get basic functions. These are the auto follow, auto unfollow,auto tweet, auto retweet, auto reply, auto send messages, and auto favorite. You can set the keywords that can be the basis for these functions.
For example, if an account uses certain keywords, you can choose to follow these accounts. On the other hand, the auto unfollow function will let you randomly unfollow other accounts or you can unfollow those who did not follow you.
On the other hand, the Elite package will also help you in automatically deleting tweets and unfavorite some tweets. You can even tweet picture and send messages with an image. The Elite Version will also set a global blacklist support and it can also allow for an auto data backup.
There are three possible packages that you can choose from, which are the One Account Pro Version, Unlimited Pro Version, and the Unlimited Elite Version. The One Account Pro version will require you to shell out $67 as a one-time fee. This will allow you to enjoy the features of the TweetAttacksPro, but this is limited to only one account.
On the other hand, the Unlimited Pro Version provides you with two options. You can choose to pay a one-time fee of $267 or a yearly payment of $147. The difference between the One Account Pro Version and the Unlimited Pro Version is that you can run multiple Twitter accounts.
However, both versions will enable you to auto follow or unfollow, auto tweet, and automatically reply to tweets. If you wish for complete automation of your Twitter account, you can use the Unlimited Elite Version. This will help you automate almost every single Twitter function there is.
- Several packages available
- Easy to manage accounts
- Auto Data backup
- Bind proxy
- Task manager
- Auto follow and unfollow
- Auto tweet and auto retweet
- Automated reply and DM
- Multi-thread support
- Not limited by Twitter API
- Expensive
- Easy to overuse since it can run for 24/7
2. Twitter Account Manager
If you wish to create several Twitter accounts, the Twitter Account Manager of TweetAttacksPro will prove to be useful for you.
With the use of Twitter Account Manager, you can create several accounts and confirm them instantly. You can also choose to update your profile instantly and you can also use the Phone Verify Account. There are several windows with this software, which can leave you feeling confused.
There is an Account Register form where you can input the accounts and import them randomly. In line with the Account Register form, you can also verify your E-mail with this software. For other functions, there is also a Profile Update Form plus the Avatar and Design Update Form. You can even use the Account Import and Export Form for your benefit.
When it comes to the rates of this Twitter bot, you can choose between three functions. First, there is the Basic Version that costs $97. This entitles you to basic functions like the Have Account Register and Email functions. You can also use the Don't Have Profile, Avatar, and Design Update function.
There is also the TwitterAccountManager Pro version that costs $147 for a one-time fee. This version will entitle you to use all the functions of TwitterAccountManager. Finally, a package combines TweetAttacksPro Elite Unlimited Version and the Pro Version of TwitterAccountManager that comes with one-time fee that costs $347. This will allow you to save around a hundred bucks or so.
- Lifetime update
- Several functions
- Bind proxy
- Can be tied up with TweetAttacksPro packages
- Expensive
- Hard to understand program
Benefits of Having Several Twitter Followers
Who wants to have a Twitter account with only a few followers? Let us examine the benefits of having several Twitter followers.
Obviously, when you have a Twitter account for your business, it is important that you have several followers. This will provide an impression that your account is extremely popular. If people see that many people follow your account, they are highly likely to get intrigued. This will lead them to become curious of your account, which can lead to more people following your account.
Having several Twitter followers is great for your SEO. When you have more followers, it is highly likely that you will rank higher in terms of Google searches. High ranking on Google searches is an indicator of the influence and popularity of an account.
A better SEO on your Twitter landing page will lead to an increase in the number of visitors on your site, which can translate to an increase in the number of your followers. If you want to earn money with your Twitter account, the best way to do so is by increasing the traffic to your site.
With Twitter bots, you can kick back your feet and relax without having to continuously click the follow button on other people's account. This is because Twitter bots will do the work for you. The best way to increase the number of followers on your account is by following other Twitter accounts as well. As you gradually increase the number of your followers, more people will end up following suit.
This will lead to the increase of the popularity and visibility of your page. If you have a business Twitter account, it can lead to more benefits for your business because Twitter can also act as an added marketing strategy for your business.
What is a Twitter Bot?
A Twitter bot is a type of bot software that controls a Twitter account via the Twitter API. The Twitter bot will automate functions that are common in Twitter land. For example, Twitter bots can schedule post for you at an optimal time. In addition to this, it can also follow and unfollow Twitter accounts automatically.
You can also choose to like and unlike posts instantly, provided that your Twitter bot will allow these settings. These functions may seem simple, but they can be time consuming. This is why a Twitter bot will come in handy if you wish to expand your business.
The program on a Twitter bot is designed in a manner that will increase your popularity and visibility. In the event that you begin using a Twitter bot, you can choose to operate the program in a manner that will help you in achieving your goals for the company.
You may wonder how to determine if an account is a Twitter bot. Their accounts may state that they are bots or they reply to their every tweet. However, Twitter bots are easily determinable. This is because the activity on their page is comparatively higher when compared to Twitter accounts that are used by humans. You can even tell by looking at the number of accounts that they follow.
A Twitter bot will follow you and they will end up unfollowing you if you follow them. If a Twitter account has follows a multitude of accounts and they have a limited number of followers, it is likely that it is a Twitter bot. They have a standard reply to every tweet, which might be programmed by the setting on their account. On top of that, you would see that a Twitter bot is likely to tweet from an API.
Do Twitter Bots Work?
Twitter bots really work, but you need to make sure that you do not go overboard with the use of your bot. To be more specific, we will talk about the bot functions in close detail.
Twitter Follow Bot
The most common function found on Twitter bots is the Twitter follow bot. Bots are programmed to automatically follow other accounts. This can be done based on the keywords that they use on their account. Another function that you can use is by following the accounts that is followed by your competitors. This method will entice other accounts to be curious about your page, which leads to an increase in the number of followers.
Twitter Unfollow Bot
On the contrary, there is also a Twitter unfollow bot. When you follow 5000 accounts and you only have only 100 followers, it would not look good for your page. If you want a better balance on the relationship between the number of accounts that you follow and your followers, you can use the Twitter unfollow bot. This will unfollow other accounts automatically in order to strike a favorable balance for your account.
Twitter Retweet or Like Bot
In order to increase interaction on your page, you must like and retweet other people's post. This will avoid the impression that your account is not real. In addition to this, it will allow you to maintain your following.
Twitter Reply Bot
You can set a standard reply to every tweet on your timeline. This will lead to more interaction with the people you follow. Furthermore, you can even get replies from them if your tweets are compelling and interesting.
Twitter Direct Message Bot
This type of automation is slightly unused, but it is just as important and beneficial. You can put up announcements and promos in a discreet manner with the use of your DM. You can also send welcome messages to all your new followers or you can perennially send different types of messages.
Advantages of Twitter Bots
When you are working with Twitter bots, you can reap several benefits. Obviously, one of the most common benefits is that you are able to save up on time. This is because you do not have to do the labor yourself. You do not have to follow and unfollow other accounts during your spare time.
Instead, you can spend your time on doing other things for your business. The fact that your tasks are automated already means that you can maximize the results of the Twitter bot. You can post your tweets during optimal hours to ensure that you have a higher visibility.
Lunch break is the most common time that people scroll through their accounts and you want to take advantage of that opportunity. Another peak hour for Twitter scrolling is during the daily commute. If your posts are highly visible, you are given the chance to increase your popularity over your followers.
To sum it up, Twitter bots can assist you in increasing your popularity and visibility. This will also help you when it comes to saving up on time because Twitter bots will do the work for you.
Disadvantages of Twitter Bots
Obviously, there are also downsides to Twitter bots. First, you can attract the presence of unreal followers. With the constant following of people, you can end up with having Twitter bots as followers. This means that your followers are not genuine and not organic.
On top of that, overuse of Twitter bots can also lead to you being called a spammer. If you overdo the Twitter automation, you can end up following more account than necessary.
As you have read in the articles, Twitter bots can be beneficial if the use is controlled. However, misuse of Twitter bots can leave you with an impression of being a spammer. If you use Twitter bots in a smart manner, you will be able to reap several benefits.
As stated on the previous part of this article, Twitter bots can help increase your popularity and it can assist you in maximizing your use of social media marketing. You can even save up on your precious time since the tasks that you will perform are already automated.


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A new budget set to be unveiled at Monday's City Council meeting is expected to reflect the financial troubles plaguing the city.
Though it won't have a chance to be adopted until a Feb. 11 meeting, Monday's meeting will be the first look at the much anticipated document.
Frank Pietro, Atwater's interim city manager and police chief, said about $3.5 million was trimmed from the budget. The cuts included eight layoffs, employee pay cuts and nonpersonnel reductions.
The budget will still be slightly in the red, but Pietro hopes that the city's finances will be fully balanced by the time the 2013-14 fiscal year budget is presented around mid-April.
Had the council approved a previous budget that was proposed for the 2012-13 fiscal year, it would have put the city in the red by about $3.6 million, Pietro said. Since it was a two-year budget, that deficit would have been upped to about $7 million.
"As much trimming as we did, we're still a little in the red by about $600,000," said Pietro, who took over the city manager role when the previous city manager was put on administrative leave in August.
Despite the shortfall, Councilman Craig Mooneyham said the city might be able to offset some of that with the collection of revenue from business-license fees and unpaid utility bills.
"There are still a few items to be investigated that might actually balance us, but we won't know that until a couple weeks from now," he said.
While the city has gone through with eight layoffs, pay cuts and furlough days, Mooneyham said the council has pushed hard for nonpersonnel cuts.
"One of the things I've pushed for is the nonpersonnel budget, and it's gone back for revision three times now," he said. "I think we have it cut to the absolute bone. Anything that we can cut that doesn't involve laying anybody else off has been scrutinized."
The new budget for the current fiscal year won't include any additional layoffs.
Police funding has been reduced by about $1.2 million, Pietro noted. The police budget totaled $6.7 million a year ago.
Much of the reduction came from a 22 percent pay cut members of the Atwater Police Officers' Association took in October. The department has been reduced to 26 officers from 36 in 2007.
On March 5, voters will decide if they want to implement a half-cent sales tax to improve public safety services in their city.
Atwater has been battling a general fund deficit of about $4.2 million in addition to deficits in the water and sanitation funds.
Simply identifying revenues and cash flow has been a major part of correcting the city's budget situation, according to officials with Municipal Resource Group, a financial consulting firm the city hired to help with the budget.
During Monday's meeting, the council will consider approving a new agreement with the group that includes $44,400 for phase one and $46,700 for phase two of reaching fiscal sustainability.
The work for phase one involved creating a budget for the current fiscal year, Pietro said. If the expenditure for phase two is approved, the work will be focused on the 2013-14 fiscal year budget.
Monday's meeting starts at 6 p.m. in the City Council chambers at 750 Bellevue Road in Atwater.
Reporter Mike North can be reached at (209) 385-2453 or firstname.lastname@example.com.


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Healthy Sweet Snacks
27 Feb , 2015
Apple, Cinnamon, Dessert, Doughnut, Ice cream, sweet
Easy Appetizers, Party Food Ideas
19 Feb , 2015
Appetizer, Beef, party, sesame, snacks
13 Feb , 2015
Breakfast, Cookies, Crunchy, Dessert, Macadamia, Nuts, snacks for kids, sweet, white chocolate
Easy Appetizers, Lunch Box Ideas
6 Jan , 2015
Appetizer, Chilli, Crispy, Crunchy, Goat Cheese, party, pumpkin
24 Dec , 2014
Coconut, Dessert, sweet
Easy Appetizers
20 Dec , 2014
Almond, Appetizer, Crackers, Cream cheese, party, salmon
Appetizer, Apple, Bread, Chicken, party, walnut, wine
Healthy Breakfast Ideas, Lunch Box Ideas
18 Dec , 2014
Appetizer, Breakfast, Ham, Lunch Box Idea, Mozzarella, prosciutto, tomato, Wrap
16 Dec , 2014
Curry, Indian, pea, potato, pumpkin, samosa, vegan, yoghurt
Easy snacks to make for delicious and healthy diet
The perception of snack making is usually related to indulging into complex recipes that either yield unhealthy, fattening foods or ingredients that do not taste delicious. While the concept of a diet comprises of three meals – breakfast, lunch, and dinner – the fact is that most people are either binging into snack items on the go to satisfy their appetite. But there are easy snacks to make that can be prepared with the least effort, regular pantry ingredients, and minimum time required to create delicacies both filling and satisfying the taste buds.
Snack items are used as a great way to compensate for meals. Though, many foods that can be easily consumed for meals are mainly snack items, meant to be eaten anytime. For instance, the Tuna & Salad Rolls is a fantastic easy-to-make preparation, super healthy food, and great lunch box idea as well. These easy snack recipes are ones that need no fuss to make and are found at our website.
Ever tasted the lip-smacking Baked Peaches with Ricotta? This absolutely delicious creation is made from the simplest of ingredients that would otherwise have been some fresh peaches tossed into a salad. We have given the regular fresh juicy peaches a twist of ricotta cheese and cinnamon topping and baked it for 4-5 minutes. Drizzle honey on the top and a savory snack is made in minutes. More such easy snacks to make can be found here that only take some time to prepare and the least cooking time possible. These easy healthy snack recipes are incredibly interesting and many of the foods can be stored as well.
Want to add some sweetness to your diet? Do so in a healthy way with these amazingly easy snack recipes – White Chocolate and Saffron Cream or even the Healthy Raspberry Avocado Cream. We have some of the most delightful healthy and tasty snack ideas that will only take few minutes to make, adding wholesome goodness to the regular diet. Try the creative Glazed Orange and Almond Cakes that are not only super-healthy but a tasty treat for snacking.
There are delicious easy snacks to make for kids that contain some of the most vital nutrients in a delightful and creative way. Prepare the Allergy Free Oat Snacks for Kids that combine the goodness of rolled oats and oat flour with a generous dose of butter, baked in the oven. The item is super tasty and kids love the amazing taste of the healthy snack. 5 minute Apricot Muesli Balls is a fantastic creation that can be prepared any time and even eaten on the go. These delicious and easy snack recipes are not only lip-smacking but extremely healthy as well.
Foods for snacking might not be considered as important as the main three meals of the day, but these do have a purpose in our daily meal routine. Many of us do blame snack time for weight issues, but no evidence can be attained to match the claim. Healthy snacks are necessary part of our diet. Those who suffer from gastric ulcer and diabetes need small frequent snacks to be able to control their hunger pangs. Easy snacks to make in a hurry need not be prepared to just grab a bite, but can be a great item for healthy snacking that meets dietary nutrition and ingredients of balanced eating.


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United Nations Children's Fund vector logo
Download United Nations Children's Fund logo now
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The must-have resource drawing together all aspects of hospital care of the horse and specialist techniques in equine medicine. Written by a team of over 30 international experts working at the cutting edge of equine medicine and surgery. The emphasis is on practical, easy-to-access information, with a sound basis in evidence based medicine and full references for further enquiry. The Equine Hospital Manual covers the range of procedures used on hospitalized adult horses and foals from the simple to the advanced. The book is liberally illustrated with photographs and line drawings. Covering: Basic skills including physical examination, blood collection, and bandaging Advanced skills including mechanical ventilation, lung biopsy and cardiac output measurement Designing and setting up an equine hospital Biosecurity Therapeutic drugs used in horses and their doses Nutrition for hospital patients, including TPN and PPN Fluid therapy a choices, amounts and pitfalls Anaesthesia a equipment, techniques and post-operative care including analgesia Reflecting the substantial trend in recent years to treat horses in a hospital rather than in the field, this book provides all you need to know whether you have facilities to treat one or one hundred horses.Equine Vet J 34:598-601, 2002 Hallowell GD, Corley KT: Use of lithium dilution and pulse contour analysis cardiac output determination in ... Vet Clin North Am Equine Pract 15:647-664, ix, 1999 Sevinga M, Barkema HW, Stryhn H, et al. ... Equine Vet J 3:144-147, 1971 Freeman DE, Hungerford LL, Schaeffer D, et al.
|The Equine Hospital Manual
|Kevin Corley, Jennifer Stephen
|John Wiley & Sons - 2009-03-16
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Hi everyone, since a lot of people don't seem to know how to get these Combat Dragon Skills or Riding points, i am asking here for information.
I know there is a NPC (Dragon Riding Skill Manager) now in Arteicia where you can level these skills provided you have the required riding points.
Question is how to get those points? I keep checking while riding my dragon(s) but it stays on Zero. Any information in regards to this would be greatly appreciated.


text: The Ballad of Poisonberry Pete (vimeo link)This student film by Adam Campbell, Elizabeth McMahill, and Uri Lotan is a fun adventure with pretty animation, but now I am craving a fruit-filled pastry. -via The Daily What Geek Comments (0) Commenting is closed. Click here to view up to the first 100 of this post's 0 comments


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240. You say you would like to see some flexibility
in discretion applied by the Revenue in waiving penalties for
such people when they do get up to date, even if they have not
got any reasonable excuse in the accepted sense. How would you
see that working in practice? I know of concrete cases where people
did have penalties waived when they could show that they were
depressed, but if they actually could not give any reason except
that they had not done it, on what basis would this discretion
be exercised?
(Ms Moore) Reasonable excuse, as the Revenue interpret
at the moment, does not include things like your agent letting
you down or you not understanding the form, that sort of thing.
That is the sort of problem that does crop up, unfortunately,
which is a difficult one to solve. A number of our clients are
never, no matter how many times you give them a form to fill in,
they are never ever going to be able to really get to grips with
it, and they cannot afford an agent. To some extent that is a
reasonable excuse, although I know ignorance of the law is no
excuse, but they have a reason. Often they come with a great stack
of returns and documents. They have it all, it is all there, they
just cannot negotiate the forms, and of course there is discretion
with penalties anyway, and somebody who has been late in notifying
the Revenue in the first place will have a penalty which is a
discretionary one, based on the reasons, the degree of cooperation,
the gravity of the offence, the size of the tax, whatever, so
I would not see this as too different a situation. I would have
thought the same approach could be applied.
241. I just see a difficulty once you move out
of objectively verifiable situations such as a medical condition.
I see a difficulty in distinguishing between the case which you
describe and somebody simulating the case which you describe.
(Ms Moore) Yes, well, that is a difficult thing requiring
something of a value judgment, I know. I do not have a pat answer
to that, really. I just feel that it should be looked at more
closely because there is no doubt that the string of penalties
that go onto the Statement of Account when a return is late and
there is interest and so on is one of the things that terrifies
people about filing, and that is a fact.
242. Would it not be better if the Revenue could
form a practical partnership with bodies like yours, so that they
could instruct people to hand over their affairs to an authorised
agent or pay the penalty, so that they offered them a concrete
way out?
(Ms Moore) Yes, we do actually get cases referred
to us by the Revenue sometimes who fit into that sort of category,
and a lot of people know about us at the Revenue and know that
we can unblock the situation, and often a voluntary body like
us can succeed where the Revenue cannot because we are independent,
whereas somebody who is not likely to approach the Revenue, no
matter how helpful the reception might be, they are just not going
to do that, it needs neutral territory. There are discussions
going on at the moment which TaxAid and the Low Incomes Tax Reform
Group are participating in, in exactly how the Revenue can work
with voluntary bodies, so it is being looked at, we are pleased
to say.
(Mr Williamson) I would just mention there, we have
had discussions right at the beginning with the local offices
in the areas where the Low Incomes Tax Reform Group set up Tax
Help for Older People pilots, and the local tax authority in the
West Midlands was very keen on the idea for precisely this reason,
that it was seen as an independent source which would increase
choice for the customer, and that it was seen as breaking down
the barriers which sometimes exist between pensioners who are
frightened of officialdom and the Department, and this thing has
been taken up. We are working with the Revenue, as Jane says,
on it.
243. You acknowledge the improvements that the
Revenue have made to the Tax Calculation Guide, but you note that
people still have difficulty in calculating their tax. What more
should they be doing?
(Ms Moore) I think the biggest problem is that with
the number of tax rates that we have at the moment, and different
allowances given in different ways, there is a limit to what the
Revenue can be expected to do to simplify tax calculation guides.
We have a short version now, but it is 15 pages, and short in
the sense that it is not 36 pages, which is what the long version
is. It is quite hard to negotiate, whereas if you do it on a piece
of paper, probably six numbers and a quick calculation will give
you the answer, but many of our clients just find that hard to
do. There is a calculation guide, I think I mentioned in my report,
linked to the "filing by internet" bit of the Revenue
site which is quite good. It is a spreadsheet. You bung the numbers
in and it completes the calculation, but it is not so well flagged
this year as it was last year, and I think it is a very useful
thing that could be made more of, or tax offices could have it
to help people calculate online in an enquiry centre, for example.
244. You have both referred to your concerns
about the level of processing errors which are occurring on Self-assessment
returns. Can you quantify this in any way?
(Ms Moore) The Revenue have quantified it in their
Annual Report that came out at the end of last year, that the
number of accurately processed returns was 80 per cent, or the
number of inaccurate returns were 20 per cent, depending on how
you want to look at it, which beat their target which was only
77 per cent accuracy, and was better than the year before, but
still leaves quite a large number of things which are not processed
accurately. I cannot give you a figure for how many cases we get
which contain errors which the Revenue would not have picked up
themselves because I just do not have sufficient numbers to make
sensible statistics, really. I did not get the impression that
processing errors were on the increase, but we do still get cases
through where something has not been picked up in the box and
the taxpayer ends up having £500 to pay, rather than a small
refund. That sort of thing is quite frequent and the unrepresented
taxpayers that we see tend to rely on the Revenue to get it right,
not unreasonably.
245. You think this is getting slightly better,
but still serious problems?
(Ms Moore) Not that it is getting better. I certainly
do not think it has got any worse, and also I know that it is
for the Revenue to tackle it. It is a little bit hard to say.
We have not seen many problems from last year's tax returns yet.
I imagine they will start coming through in the next few months
leading up to the next payment date.
246. Have you discussed the issue with the Revenue
(Ms Moore) It has certainly come up at various Committees
that I have gone to. I have not discussed it on a one to one basis
with anybody specifically.
247. Mr Williamson, you refer to the difficulties
facing pensioners seeking advice from the Revenue, and you note
that they find the helpline inaccessible, and many find themselves
unable to have face to face conversations about their worries
through mobility problems. When we have put that point to the
Inland Revenue, they told us that people can go to one of their
300 enquiry centres for face to face advice, and that they provide
home visits for those with mobility problems. What more should
they be doing?
(Mr Williamson) The Revenue certainly do provide home
visits. There was a time when this was not widespread within Revenue
offices. I believe it has become more widespread now than it was
then. The question is: "Do people know about this; are the
older people going to sit at home worrying about their tax; do
they know that they can get a home visit from a Revenue office?"
It is not always proactively advertised. We did have a case, which
is mentioned in the written submission of a very elderly lady:
88, cataracts, could hardly see, heart trouble, living in the
very North of Scotland whose tax office was in the South of England.
All her income was in fact taxed under PAYE, but she had to fill
a Self-assessment return anyway because her untaxed income came
to just over the limit of £2,500. We asked for her to have
a home visit. There was some delay getting her a home visit, but
once she had one, it was fine. The two Revenue officers went to
see her in the remote place where she lives in the North of Scotland
from the local office there. The papers were sent and I think
there was tax of about £5.00 to pay. The key here is it is
a question of publicising the home visits and getting people to
know about it. The helpline is a problem. I do not know what the
answer to that is if you are an older person and your hearing
goes. Your confidence tends to go as well, particularly when using
the telephone, and if you are telephoning a government department,
your confidence is right out the window. What is the answer to
that? Maybe here we have to fall back on the help from the voluntary
sector in partnership with the Inland Revenue, which we are working
on at the moment. But again, the help which the Revenue do, we
believe, provide to people who have impaired hearing could do
with being more widely publicised.
248. How would you suggest they could best publicise
(Mr Williamson) Local newspapers. There are a number
of local newspapers, certainly in the areas we operate our Tax
Help for Older People pilots, which older people tend to read
and pass around, and they tend to read them from cover to cover.
There are these sorts of publicity sources which can be identified
and they will carry those sorts of advertisements. Local television,
local radio.
249. Is there not a form in with the tax form
that tells people?
(Ms Moore) No, there is not. If the tax returns were
to be made more specific to particular client groups like pensioners,
you could then obviously send out with every tax return something
which told them what facilities there were that they might want.
But they do not get it automatically, no.
250. Just for one moment, following this very
interesting issue of pensioners, particularly the older pensioners
of the kind you have rather interestingly described, have you
had any discussions about pension credit in this respect?
(Mr Williamson) We have made a submission in response
to the consultative document on pension credit. We have not taken
an active part in consultations since then, though we understand
that other parts of the Chartered Institute have done, and one
of our members who is a Policy Officer for Age Concern is also
taking an active part in that.
251. You are unable to inform the Committee,
for example, how whatever is proposed for pension and credit matches
with the kinds of tax reforms that people are used to now, because
the intention is that the pension credit will be a tax-like piece
of administration, rather than a means tested benefit-like piece
of administration.
(Mr Williamson) I am not sure what point the negotiations
have reached on the forms.
252. That might be interesting for the Committee.
Maybe I should not have pursued that particular point.
(Mr Williamson) It would certainly be an interesting
one to pursue because you have the DWP's publicity organs as well
as the Revenue's, and there is scope we believeOne of the
submissions we did make was for joined up working between the
two departments, particularly in making the services known, which
would enable people to claim the pension credit when they are
entitled to it.
(Ms Moore) Plus, we have made representations for
similar definitions of income and similar sorts of forms and general
consistency in that way in everything we have said on tax credits
and pension credit.
253. If I could turn to you, Ms Moore, you have
suggested a facility to pay by instalments, or for the Revenue
to provide people with suggestions about how much people ought
to put away to meet tax liabilities. How has that gone down with
the Revenue?
(Ms Moore) The Revenue are receptive to that. There
is a pilot, or was a pilot in Gateshead, I believe, on paying
by instalments. Stephen Banyard would be able to give you chapter
and verse, but it came up at a Committee meeting I went to at
the Revenue a bit earlier this year. It is a problem for self
employed businesses to put money aside. They know they should.
They have trouble working out how much, and they have trouble
setting the cash aside when there are other pressing demands,
and there is of course this 18 month gap with a new business particularly,
before they have to pay anything, and people get into difficulties.
Particularly this January, because the tax due at 31st January
this year has been increased because the National Insurance has
gone up and the Married Couple's Allowance had gone, so there
are some quite big tax hits at 31st January. So we have always
felt that it would be a good idea if they could pay somehow on
account. I realise that there are practical difficulties with
this, not least because it would, to some extent, under current
legislation, be a voluntary payment. Until there is a liability
crystallised, of course the amount that people might pay on account
at the moment would be essentially voluntary, and the Revenue
are concerned that if they take the money, they would be asked
to pay it back again, and they do not particularly want to act
as a bank. So there would have to be legislative changes or it
would be a voluntary scheme. I do not have the easy answer to
that one.
254. Why could they not have a system as with
gas and electricity bills, where you pay a certain amount each
month, and then if it is out of line with the assessment in the
end, you top it up, or it is evened out next year. If the gas
and electricity organisations can cope with that, why can the
Inland Revenue not do so?
(Ms Moore) I think it should be looked at, but as
I understand it, and you would need to speak to the Revenue, but
one of their problems is that if, for example, somebody's Self-assessment
liability does not actually fall due under the legislation until
31st July, say, if they are paying on account in advance of that,
at the moment, they would be paying it to the Revenue, but there
would be no liability to set it against. The person could ask
for it back again.
255. That is true of a gas bill.
(Ms Moore) I am not sure how the mechanics work with
gas bills, to be honest.
256. You just pay on standard arrangement, and
then settle up at the end of the year.
(Ms Moore) I do not know the answer to that, but I
have understood, perhaps I have misunderstood that that is one
of the issues.
257. Could I say, being somebody who, obviously
before I became a Member of Parliament, had several different
sources of income, I left money lying with the tax from year to
year. I did use them, I suppose, as a sort of bank. In fact, they
paid quite a reasonable rate of interest, I recollect, which of
course is not taxed. Is that extremely unusual? It seemed to me
to be quite a logical way.
(Ms Moore) At the bottom end of the market, which
is what we deal with, that is very unusual. Somebody who has profits
of £5,000 or £6,000 a year and has to pay their living
costs tends not to have money sitting with the Revenue, or anywhere,
and because they are not having tax deducted from it under PAYE,
they spend it sometimes. The children need shoes, you know, they
need to pay their rent, to keep their house. So with the best
intentions, they do not necessarily set the money aside when they
258. I think I shall move on, because I am now
left with the feeling that my children were deprived of shoes
while I left the money with the Inland Revenue, and that will
never do.
(Ms Moore) Only you can know the answer to that.
259. Even in this age of presbyterian virtue,
I do not think that would be right. Ms Moore, you say that a scheme
for allowing payments by instalments wasthat you have discussed
this with the Revenue, but they have not really pushed this idea.
Is that still the case?
(Ms Moore) It did, as I say, come up at the Operations
Consultative Committee which I went to earlier this year, and
we asked what had happened to the pilot scheme and nothing much
had happened to the pilot scheme. I would be interested to know
what the basis of that was and what the findings were. The Revenue
are receptive to suggestions as to how payment by instalments
could be made to work because they do appreciate that there is
difficulty there, but the matter was rather left at that, as I


text:
2012 SENIOR. Conferences . Who's Who …. Principal – Jeff Vaughan Counselors : Marianne Rodriguez (A-Ch) Beverly Gonzales ( Ci-Garm ) Yolanda Cavazos (Garn- Kel ) Felipe Cardenas ( Kem -Mo)
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Principal – Jeff Vaughan
Counselors : Marianne Rodriguez (A-Ch)
Beverly Gonzales (Ci-Garm)
Yolanda Cavazos (Garn-Kel)
Felipe Cardenas (Kem-Mo)
Michelle Howard, Lead Counselor (Mp-Pa/AVID)
Olympia Torres (Pb-Sl)
Jeannie Dimaline (Sm-Z)
Beth Fox (STAN)
Go Center Counseling Clerk- Carol Gines
Oct. 12 - PSAT Movie Day
Oct. 26 - District College Night at BAC 6-8pm
Nov 18 - Proposed date for Senior Lunch
March 7 - Senior Field Day
April 19 - Summa Reception
April 30-May 11 - AP Testing
May 9 - Senior Awards
June 3 - Graduation 7:30pm
1. Go to www.collegeboard.org
2. Click "For Students" at top of site
3. In "College Tests"- click on AP
4. Click on "AP Credit Policy Info" (on the left)
5. Enter the college name
6. Click here for the institution's AP credit and placement policy
7. You will be able to see what score you need on an AP exam and what course (s) it will replace at the college
*Room 8115A
*Open before school, after school, and during all lunches
Ms. Gines can help with searching for colleges, majors, SAT/ACT registration, and the College Reps visitation schedule.
Admissions deadlines are quickly
approaching-many are December 1, 2011
If applying to a Texas Public School- use www.applytexas.org
If applying to a U.S. Private School-use
Check college websites for specific admissions information and deadlines
Under Review:
Collegeboard.org or act.org.
*Students - Be sure you have filled out the "Senior Information Sheet". This provides teachers/counselors with valuable info for letters. The information sheet will be available in the Counseling Office.
*When you request a recommendation letter from your counselor be sure to indicate the destination of the letter.
*Allow at least 2 weeks for recommendation letters to be written.
*Apply on-line for a Federal Student Aid Pin Number –www.pin.ed.gov before January 1 (You can do this now)
*Apply online with FAFSA at www.fafsa.ed.gov starting Jan. 1, 2012.
***You cannot fill out FAFSA until January 1, 2012***
Every college/university bound student must complete the FAFSA to determine eligibility for money…even if you think you don't qualify
Be sure to check once a month with the Counseling Office
or your English teachers, this is where you can get valuable
scholarship info through the Jr/Sr Bulletin.
Some websites you can check out:
TOP TEN Differences between High School and College
6 7 8 9 10
Students pay for college textbooks
Go ahead and write in your book.
YOU own it!!
After you're done – sell it back and get some $$$
There is much less
professor supervision
Students create their own schedule
Schedule it your way!!
40 hours
30 hours
20 hours
10 hours or less
6 credit hours
9 credit hours
12 credit hours
14-15 credit hoursCourse Load Options
Students select their professors
Students may withdraw from a college course
Minimum parental involvement
No designated lunch period
Inappropriate behavior is not tolerated
like one
Attendance and punctuality are your responsibility
You must study at least three hours outside of class for every hour in class!
Less time spent sitting in class and more time spent studying out of class
"Perseverance is not an issue of talent. It is not an issue of time. It is about finishing. Talent provides hope for accomplishment, but perseverance guarantees it."
Dr. John Maxwell
Finish high school strong – by finishing strong- you are better equipped to begin your next race which begins after graduation.


text:
WOODSVILLE MANSIONS is a Freehold apartment located at 12 Woodsville Close in District 13 (Central east - Braddell / Macpherson / Potong Pasir) - Rest of Central Region in Singapore, WOODSVILLE MANSIONS comprises of 16 units the highest block in WOODSVILLE MANSIONS has 7 floors.
The nearest MRT/LRT station for WOODSVILLE MANSIONS is NE10 Potong Pasir which is about 0.27 km away. There are 15 bus stops near WOODSVILLE MANSIONS. There are 1 taxi stands near WOODSVILLE MANSIONS. The nearest expressway exits for WOODSVILLE MANSIONS are PIE Exit 15A - 0.18 km away, PIE Exit 15B - 0.46 km away.
There are 1 supermarkets near WOODSVILLE MANSIONS, the nearest is at blk 192, toa payoh lorong 4, #01-670/672, singapore 310192 by Fair Price, around 0.39 km away.
There are 1 primary schools, 1 private institutes near WOODSVILLE MANSIONS.
Please note the distance is based on straight line and may not be accurate.
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* Computed by transaction data, may not be accurate for new launch projects.
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