text: Bringing down the hammer. The first of a 3-part series titled "Tough Love". This week's Tough Love is from Mike. Like the cranky uncle at the holiday dinner, he tells it like it is and doesn't apologize. Listen as he explains what people need in order to achieve fitness success. ModernEraFitness.com // email@example.com // @MEFPodcast // Patreon.com/ModernEraFitness


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DANBURY, Conn. - Donn V. Smythe, III of Danbury, a former resident of New Canaan, died Saturday, Nov. 30. He was 73.
Smythe was born Sept. 7, 1940, son of Donn Verner Smythe and Eleanor S. Smythe. He grew up in Southport. He worked for Perkin Elmer in Wilton for many years. He lived in New Canaan for 18 years until he moved to Danbury 13 years ago. Donn was a member of The New Fairfield Congregational Church.
Smythe is survived by his wife, Rosa; son, Bruno; sister, Ellen Smythe Brakeley of New Canaan; two nieces and a nephew; and five great-nieces and nephews. He was predeceased by his parents.
There are no calling hours. A Graveside Service will be held at 10 a.m. Wednesday, Dec. 4 at St. Peter's Cemetery, Danbury. There are no calling hours.
For more information, please visit: http://hullfuneralservice.com/
Click here to sign up for Daily Voice's free daily emails and news alerts.

subset: commoncrawl


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Home Sales up Year-Over-Year for October!
As per the Toronto Real Estate Board, Home sales are up by a record 9,768 sales. This means sales are up by 11.5% compared to October 2015. The largest increase is in the Condominium Apartment market. Detached Homes were up by 10% year-over-year mostly due to the sales in the surrounding areas around.
"The record pace of GTA home sales continued in October, with strong growth observed throughout the month. As we move through November and December, we will be watching the sales and listings trends closely, in light of the recent policy changes announced by the Federal Minister of Finance. TREB will once again be conducting consumer survey work, in order to report on home buying intentions for 2017," said Mr. Cerqua.
"New listings were up slightly in October compared to last year, but not nearly enough to offset the strong sales growth. This meant that seller's market conditions continued to prevail as buyers of all home types experienced intense competition in the marketplace. Until we experience sustained relief in the supply of listings, the potential for strong annual rates of price growth will persist, especially in the low-rise market segments," said Jason Mercer, TREB's Director of Market Analysis.
Visit us at Durham Bungalows.ca!


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Saudi Arabia's execution of a leading Shiite cleric reflects an assertive but risky new approach that threatens to escalate its proxy wars with arch-rival Iran in Syria and Yemen, experts said Sunday. Hours after the Sunni-ruled kingdom announced Saturday's execution of Sheikh Nimr al-Nimr, a driving force behind anti-government protests in 2011, angry demonstrators set fire to its embassy in Shiite-dominated Iran. In response, Saudi Foreign Minister Adel al-Jubeir announced Sunday that Riyadh was severing diplomatic ties with Tehran and said all Iranian diplomats must leave the kingdom within 48 hours.
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Agreed on the resumption of work on the connection project of BAM and Transsib
the project for the construction of the railway Mogzon - Sheksna, which connects the TRANS-Siberian railway (Transsib)and Baikal-Amur mainline (BAM), will be implemented after the cargo transportation analysis and feasibility study.
"After the evaluation of feasibility, formation of a new cargo base and flow distribution between the Western BAM and Transsib will be decided on the terms and conditions that will allow you to begin to build this new railroad," said Tsydenov, Recalling that the construction of line Mogzon - New Uoyan is provided in strategy of development of railway transport until 2030 and in the transport development strategy until 2030.
According to acting head of the Buryatia Republic, the initiative to implement the project left the company RZD. "The Railways has initiated the need to update the project on the terms and conditions, he said. Now there is a redistribution of freight flows to the East, there is the question of valuation of the cargo base, which is generated again along the intended line".


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Ben Felten's dream is to become the worlds fastest blind man riding a motorcycle.
The Blind Speed team will challenge our record of 251.46 kph (156.25 mph) at Speed Week 2018 from 12 to 16 March and will go for the world record for fastest motorcycle ridden blindfolded during World Speed Trials Australia from 17 to 19 March 2018.
Former MotoGP racer Kevin Magee will guide Ben down the track using a analogue radio. Magoo and Paul Simpson radio communications expert will support Ben achieve his life long dream on a salt lake in outback South Australia.
For more information and videos: www.facebook.com/blindlandspeedrecord
Blind Speed's 2018 record attempt is proudly supported by Caring Approach, Kawasaki Motors, Michelin, Held Australia, Helmet Collective, Schubert Helmets and Azzopardi Racing.
Go here for more information about the DLRA Speed Week 2018
and the World Speed Trials Australia


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NOVEMBER 21, 2016—Georgetown University School of Nursing & Health Studies hosted the Washington Regional Nursing Consortium's seventh annual Doctoral Student Research Conference this past Thursday in the Leavey Center.
The evening began with over 30 poster presentations from doctoral students and recent graduates from nursing programs around the area including Georgetown, Catholic University of America, George Mason University, George Washington University, and Marymount University.
Poster topics ranged from quality improvement in the pediatric patient with high fracture risks to fire prevention in the operating room. The posters were followed by three research presentations by Etsegenet Taye, DNP, ANP-BC, Denise H. Tola (G'16), DNP(c), MSN, CRNA, and Linda Cassar, DNP, RNC-OB.
The evening also featured a keynote address by renowned nurse leader Diana J. Mason PhD, RN, FAAN, the former editor-in-chief of The American Journal of Nursing and past president of the American Academy of Nursing, who spoke on "Transforming Research into Policy."
History Informs Policy
Edilma Yearwood, PhD, RN, PMHCNS-BC, FAAN, chair of the Department of Professional Nursing Practice at Georgetown, led a team to plan the event.
Yearwood introduced Mason, who opened her talk with an inspirational request: "We have a rich legacy that we need to respect of nurse leaders who have transformed health care and a responsibility to learn from them and to build upon what they did."
Mason continued by detailing the accomplishments of nurses Florence Nightingale, Lillian Wald, and Sojourner Truth. She discussed Nightingale's role as a medical statistician to inform the public of preventable disease. She spoke of Wald's realization of the connection between socioeconomic conditions and health. And lastly, she focused on Truth's idea that you cannot have health without freedom.
Each of these women transformed health care and social conditions, and Mason asked the audience what were they going to transform.
Acute Care Foundation
Mason continued by displaying a pyramid of our current health care system. Acute care was at the base – preceded by "recovery care/home care," preceded by "primary care." Lastly, "wellness/health promotion/public health" was at the top of the pyramid.
Mason asked the audience, "If you were to design a system today, would this be what you do?"
Flipping that pyramid, according to Mason, would mean an increased focus on social services and public health and a decreased need for acute care.
Nurses' Social Responsibility
Mason continued to discuss the importance of discerning what nurses should be researching. She focused on questions all nurse researchers should ask – what key issues do communities face, should I spend my time on those, and what evidence will help shape policy.
She emphasized that nurses have a mandate to lead as Florence Nightingale, Lillian Wald, and Sojourner Truth led.
"Sometimes it is not about research," she said. "It is about core human values. Research is important, but don't think that until we have the research we can't do anything."
Post-Research Advocacy
Mason concluded her presentation with advice on the step after research: advocacy.
"We need to get smart about this stuff," she said, noting this means building relationships with policymakers, involving patients in advocacy work, showcasing financial impacts, highlight public-private partnerships, and sharing views in the mass media.
"Are you prepared to lead," she asked the audience.
Editor's Note: If you are interested in joining the Washington Regional Nursing Research Consortium, email your contact information to firstname.lastname@example.com.
By Annabel Schneider (NHS'17)


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Tour d'Or tops stallions in 2001
With the first half of 2001 in the books, Tour d'Or (Irish Acres Farm) is the Florida's leading sire in the money won by progeny category. An 18-year-old stallion, Tour d'Or is rarity in that he is the only stallion among America's top 50 from the line of Secretariat. Tour d'Or is the sire of 47 winners, counting two stakes winners, with progeny earnings of $2.3 million.
Robyn Dancer (Farnsworth Farms) leads Florida stallions in the most winners category, with nearly 70 of them, and they have earned $1.6 million.
The leading broodmare sire, making rapid progress toward the top of the nationwide leaders list, is Valid Appeal (now a pensioner). Eighth-ranked nationally, Valid Appeal is the sire of the dams of 77 winners so far this year, of which 11 are stakes winners, and they have earned
$3.1 million. Exciting Story, a Mockingbird Farm-bred by Diablo, is his leading grandson.
Rising Hill Farm's Whitney Tower, a son of Storm Bird, has seven
2-year-old runners and six of them have won. That is tops in Florida and among the leaders nationally.
The leading Florida resident freshman sire is Mockingbird Farm's Open Forum. A gray son of Deputy Minister, Open Forum has four winners, including stakes winners Open Story and Jealous Forum. Open Forum's get have earnings of about $200,000 Express Tour (Tour d'Or) is the leading money earner for the first half of 2001. However, the chestnut sophomore earned most of his $1.2 million in Dubai. The Florida leader among horses who raced in the northern hemisphere is Exciting Story (Diablo) with $544,285.
The second-year stallion Proud Man (Manlove), with four graded stakes victories, is both the turf leader and the stakes leader overall.
Rizzi who stands at Sez Who Thoroughbred is the Florida sire with the most individual stakes winners. He has five. Rizzi is followed by Wheaton (Sez Who Thoroughbreds), Notebook (Ocala Stud), and Hazaam (Bridlewood Farm), each of whom has sired four stakes winners.
It should be noted that none of these stallions share a common sire.
About the closest one can come to commonalities is Rizzi and the departed Manlove. Rizzi is a grandson of Mr. Prospector and Manlove is by Mr. Prospector.
The second crop sires Storm Creek and Valid Wager are both well up in the national top ten compilation of stallions, with the highest progeny earnings. Both stallions, however, have been moved. Others on this list who have been relocated include the Stronach stallions Friendly Lover, Demaloot Demashoot, and Lit de Justice. This leaves another Stronach stallion, Lite the Fuse (Buckaroo), as the reigning second crop Florida stallion followed by Hidden Point Farm's Mister Jolie (Valid Appeal).
Sez Who Thoroughbreds is the home of freshman sire Outflanker, who had his first winner under maiden special conditions at Pimlico this past week. Outflanker is by Danzig out of Lassie's Lady, by Alydar. Lassie's Lady is a half sister to Weekend Surprise making Outflanker a close kin to A.P. Indy, Summer Squall and to Honor Grades who is also by Danzig.


text: Complex aromas of violets and ripe black fruits, layered with florals and a dark pepper spice. A fine, elegant structure with sweet fruit flavours and a refreshing acidity. Classic cool-climate Syrah flavours are intense in the mouth with dark berries, black pepper and spice being beautifully balanced with sweet French oak (30% new for 12 months). This wine can be enjoyed now or cellared for further 6-8 years.


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Redwall by Brian Jacques
I've loved the Redwall books as much as the kids have. Redwall is the name of the first book as well as the name of the series, written by Brian Jacques. He's also authored other books of the same genre but not part of the series. Redwall features animals from Redwall Abbey as the primary characters. The "good guys" are always the cute critters like mice and bunnies, and the "bad guys" are always weasels, foxes, rats, and the like.
Percy Jackson and the Olympians by Rick Riordan (a five book series)
Harry Potter by J.K. Rowling
The Time Quintet by Madeleine L'Engle
The Giver Quartet by Lois Lowry
The Chronicles of Narnia by C.S. Lewis
These are a few of our favorites. Do you have any favorite fantasy series for this age group?


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TS Polycet Results 2017 Download CEEP rank card
TS polycet results 2017 and rank card to be released on 5th May 2017. So candidates can check here of TS Polycet results 2017 through eenadu, sakshi,manabadi and official website servers. Earlier Telangana Polytechnic entrance exam was conducted on 22nd April 2017. Manabdi sakshi ceep rank card published online today ie 5th May 2017.
TS Polycet results 2017 download ceep rank card
TS Polycet is a state level entrance test . The Polytechnic exam is conducted for the candidates those wish to get admission in to polytechnic colleges of Telangana state. On the basis of the marks obtained in the ceep entrance test
- Name of the authority : SBTET Telangana
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All the applicants are eagerly waiting for the TS POLYCET Results 2017. Now, according to the official news, TS POLYCET Results 2017 likely to be declared on 5th May 2017 along with CEEP Ranks candidates are advised to download TS Polycet rank cards through official website, polycetts.nic.in. As soon as ts polycet results 2017 are out,
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(Photo:cheap formal dresses online)I HAD avoided it like the plague but there I was with my big toe caught in the loose threads of a pair of ripped jeans and doing an impromptu jig to keep my balance.
Okay, it was my fault in the first place to have taken it from the shelves in Uniqlo without noticing the rips, because they weren't obvious on the white pair of boyfriend-cut jeans.
For older readers who haven't the foggiest what I am talking about, ripped jeans are those with tears and cuts, especially over the knees. They are also called distressed jeans and it's easy to see why.
The ripped parts often have loose, exposed threads and that was how my big toe came to grief. Apparently, getting snared is a common occurrence if you put on your ripped jeans in a hurry and forget to point your toes, ballerina-style.
So there I was hopping on one foot, trying to extricate my trapped toe and avoid crashing onto the wall of the tiny fitting room, giving me yet another reason to rail against this disgraceful disfigurement of a wardrobe classic.
Ripped jeans have their roots in the punk-grunge subculture which is basically a rejection of capitalism, and a poster boy for the grunge look was the late Kurt Cobain in the late 1980s-early 1990s. The look, however, never went mainstream.
I first noticed the return of ripped jeans several years ago. It started with modest cuts at the knees but even so, I found the way the wearer's knees poked out when he or she sat down really odd.
This is not the first time that fashion has made fools out of us. Over the centuries, we have seen many ridiculous trends like metre-high powdered wigs, faint-inducing corsets, foot-binding, gigantic shoulder pads and rolling up one pant leg. But deliberately destroyed clothes must surely be the ugliest and stupidest trend ever.
Still, I figured the fad, like before, would fade.
But horror of horrors, it has become a global trend and no part of the jeans is spared. The look is not limited to mere rips at knee-point but huge tears and holes that can appear from hip to shin and even just below the buttocks, sometimes with flapping bits of denim and jagged, unsewn hems.
When a popular United Kingdom fashion brand described its distressed jeans as "toughened up with rips and tears to add some 'edge'," Kirsty Major, writing for vagendamagazine.com, mocked it as a pale imitation of the original edginess of the youth subcultures of punk, heavy metal and grunge who dressed in distressed denim "as a visual symbol of social dissent".
"For punks, wearing jeans until they ripped was a symbol. They refused to participate in capitalism; wearing jeans until they literally fell off your legs reduced the number of jeans purchased and was a big economic middle finger to shops and advertisers."
That was the heroic premise then but as Major mused, no one is personally wearing their jeans to death for that reason now.
Instead she wryly observed, "No, you bought them from the high street and those rips were put there by a migrant worker in Mauritius who got paid 22p (RM1.21) per hour.
"There is seriously nothing less edgy in the whole wide world."
And all that feeds an industry that sells 1,240,000,000 pairs of denim jeans worldwide annually worth about US$56.2bil (RM240bil), according to statisticbrain.com
Making plain old jeans is a highly mechanised process but only up to the point of designing and cutting the cloth. After that, it is heavily dependent on manual labour to sew the pieces together.
It takes many more steps, also by hand, to ruin a perfectly good pair of jeans to give it the washed out, ripped and tattered appearance.
These steps include rubbing away the dye with sandpaper to create crease lines, sandblasting the garment to speed up its wear and tear by weakening the threads and tumbling in giant washing machines full of volcanic pumice rocks for the stonewash effect.
Naturally, all this adds to the cost of the jeans and therein lies the irony: you have to pay more to look poor.
What's really galling is how celebrities are fuelling this "poverty de luxe" look.
A glamourmagazine.co.uk post on February 2017 gushes: "Be it skinny, mom, boyfriend or cropped, ripped jeans are the denim trend that is still going strong.
"And who better to get inspiration from than the celebs who can't get enough of cold knees? Whether you opt for a floaty blouse and trainers for a daytime look, or killer heels and a bralet for a night on the town, let these celebs inspire your ripped jeans look…"
Scroll through the photos and you see famous faces teaming their branded ripped jeans (Kanye West's pair by Saint Laurent, for example, costs about US$600 or RM2,565) with equally expensive coats, shoes and handbags.
People have always strived to improve their wealth so that they could live, eat and dress better.
I cannot recall a time in the history of the world when society deemed it fashionable to dress in mutilated clothes that imitate what desperately disadvantaged people, like the homeless, are forced to wear. What a mockery!
For those who don't want to buy pre-ripped jeans, they can shred a pair of their own. There are plenty of YouTube DIY videos on that. That may be a better option but it still means joining in a senseless trend.
The look is ripping through other garments; it is also the in-thing to wear tops and shorts with holes, frayed edges and loose threads.
So is this a sign of our times?
Has our world, already losing its marbles grappling with mind-boggling issues like crackpot leaders, corrupt governments, diminishing resources, climate change, melting polar ice caps and terrorism, gone so off kilter that it is now cool, stylish and "edgy" to dress like the poor? Please, enough of this demented denim disaster.Read more at:plus size formal dresses


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Thank you for visiting our website!
Here you will find information concerning our church and its ministries. We hope you find your time spent here a blessing. Our church is a warm and loving church, and we want you to feel comfortable and at liberty to call on us for anything you need. Feel free to browse through the various areas of our website and learn about our fellowship.
If you are considering a new place of worship or a relocation to our area, we would love to have you be our guest.
When you visit our church, you will find:
We believe:
A Great Commitment to the Great Commandment
and the Great Commission will build a Great Church!
Catch the Spirit,
Rev. Thomas Jennings


text:
|Here at NRPM we are always excited to welcome new people, sadly we cannot allow guests to take part in more than reading certain pre-sanctioned topics. If you would like to take part in reading our VideoGame encyclopedia, Entering tournaments, Taking challenges to wring your games of every last minute of play, having fun and much more; a membership to NRPM is the only answer.
Registration is Fast, Easy and Satisfying.
With ZB many new cool things will be coming, the only way to make sure your getting treated to the best of the best and your on top of what is cool is with a membership!
Join NRPM Today!
If you're already a member please log in to your account to access all of the bonuses of being a member!
|Tweet Topic Started: May 15 2008, 09:56 PM (446 Views)
|Dark Jinx
|May 15 2008, 09:56 PM Post #1
Game & Watch
Link(prounced Lee-ink)
Link is in every Zelda game, he is your main player, though there are certain games where for brief moments you can control other characters he is still the main dude...
Link is incredibly recognizable, he is slender, blond hair, blue eyes, wheres a green tunic, white sleeves, white pants, and a green pointy hat. He also has been guided by fairies including Navi and Tattl. He is often see with the following items:
The Boomerang, Link is a born boomerang artist, he has had a boomerang in every Zelda game save for The Adventure of Link.
The Fairy/Hero Bow, Link is an incredible Archer, in fact in several of the fights with his arch-nemesis, Ganon or Ganondorf the only thing that can harm him are Link's arrows. He has had a bow as much as he has had a boomerang.
The Hook/Claw/Switch Shot, though it is not as common as his other items I've noticed that people often say that the hook shot is their favorite Zelda item.
Bombs, Link likes to get explosive... A lot, he has had the bombs just as long as he has had his boomerang and his bow.
Empty Bottles, Link gets thirsty a lot, so he is often seen carrying bottles filled with assorted potions, and sometimes even fairies if Link is lucky enough to find one.
Link is a expert swordsman he has had a large arsenal of swords in Zelda history the most famous is the Master Sword. Combine that with his trusty Hylian shield Link is almost unbeatable.
Link has shown up in the following games:
Legend of Zelda CD-I 1, 2, and 3
The Legend of Zelda
The Adventure of Link
A Link to the Past
Links Awakening
Ocarina of Time (Also Master Quest which is just a little more puzzling version of this classic game)
Majoras Mask
Oracle of Ages
Oracle of Seasons
Minish Cap
The Wind Waker
Four Swords GCN (Different than below game.)
Four Swords GBA
Twilight Princess (My favorite.)
Phantom Hourglass
Soul Caliber II (GCN version only)
Super Smash Brothers
Super Smash Brothers Melee
Super Smash Brothers Brawl
Link's Crossbow training
(All information above this was found in games listed above)
Sometimes Link cameos in other games, I'm pretty sure I've seen more, but all I can remember is this one:
Super Mario RPG for the SNES
Links age is a often argued topic, however Shigeru (I forgot how to spell his first name) Miyamoto clarified that Link is sixteen in his more mature form, which according to him shows up twice. (Twilight Princess and Ocarina of Time) The rest of the time he is nine, though often people debate about this in games like Oracle of Seasons and Oracle of Ages, along with The Adventure of Link and Links Awakening, yes it says time passed, but he still looks like a little kid, so really we can't answer his age to those last few, but all the rest are either nine, or the other two I mentioned he is sixteen.
If you want a url to where Miyamoto says this I'm sorry I lost it.
That concludes this post.
Dark Jinx signing out!
(Yes I have all of those games, 'cept Brawl, Soul Caliber, and the CD-I versions of Zelda, though I'm missing my copy of A Link to the Past/Four Swords.)
|1 user reading this topic (1 Guest and 0 Anonymous)
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The Resort Municipality of Whistler (RMOW) is Whistler's local government led by an elected council and administered by an executive team and staff on behalf of almost 12,000 residents and 3 million annual visitors.
History of Whistler
Whistler's success is the result of passion and innovation of its residents and its visionary leaders from Whistler's first settlers to those who developed the area into a world-class resort and Host Mountain Resort for the 2010 Winter Games.
Our Resort Community
Whistler is a vibrant community, and the RMOW manages many aspects to create an enriched community life.
People and Programs
Whistler provides residents with an array of services.
Whistler's vision is to be the premier mountain resort community as it moves toward sustainability. Whistler was the proud Host Mountain Resort for the 2010 Olympic and Paralympic Winter Games.
The RMOW's mission is to be a leader and a partner in the resort community, representing a caring, accountable, open, professional, municipal government, committed to continuous improvement and to balancing fiscal capabilities with the delivery of exceptional service.
The Resort Municipality of Whistler
The municipality spans an area of 12,630 hectares and is located on the west coast of Canada approximately 125 kilometres north of the large population centre of Metro Vancouver.
The RMOW manages municipal planning and development, park and Village operations, sports facilities and recreation, public utilities and environmental services, bylaws and enforcement, fire rescue, fiscal planning and financial services, legislative services, human resources, communications and the administration of the Whistler2020 Comprehensive Sustainability Plan and Whistler's Official Community Plan.
Learn more about the RMOW's departments.


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New York University's baseball team played its first game in 41 years on Saturday.
The NYU Violets dropped a doubleheader to the Brandeis University Judges at MCU Park on Coney Island, the home of the Brooklyn Cyclones, the Class A Short-Season affiliate of the New York Mets.
Center fielder Michael Vokulich was 3-for-4 with an RBI and a stolen base and third baseman Christian Bloom and catcher CJ Picerni each collected a pair of hits in the opener, a 4-2 defeat. Leadoff man and left fielder Adrian Spitz was 1-for-4 with two steals and both runs scored.
Chase Denison took the complete-game loss for the Violets, surrendering four runs on eight hits and two walks while striking out four batters over seven innings. Denison's first pitch was the first thrown by an NYU player in a home game since 1973.
The Violets lost Game 2, 11-8, and were defeated, 3-1, in the series finale Sunday.
Here are some photos from the historic return of NYU baseball.
January (2) February (2) (4) March (4) April May June (1) July (1) August (2) September (2) (4) October (4) (2) November (2) (4) December (4)
(2) January (2) February (3) March (3) April (1) May (1) June July August (2) September (2) (1) October (1) November (1) December (1)
(1) January (1) February (1) March (1) (1) April (1) (1) May (1) June (1) July (1) August (1) September (1) (2) October (2) (3) November (3) December
January February March April May June July August September October November December


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Producer and DJ, Dan Van (Daniel Vanhinsbergh), is now a worldwide resident DJ and producer for Hed Kandi.
At the age of 14, Dan bought himself his first pair of decks, where his hobby led him to discover his love for house music.
Dan decided to deepen his love and develop his music technology skills by studying the course at Access London.
At 18, his career kick-started on the infamous party island of Ibiza. Here, he spent a summer season playing at one of the biggest clubs on the island, while spreading the word of his work, by playing occasional parties across Ibiza.
One of these sets took place in the second room of Hed Kandi's residency at Es Paradis and it was here he met with the world-wide clubbing sensation.
When he returned for the winter, he was approached by Hed Kandi and offered the position of A&R intern at Hed Kandi HQ. From here, he showed off his skills in Pacha, London and released music with leading labels such as Stereo Productions and Tiger Records.
But Dan didn't stop there, and has experienced some of the world's most incredible venues. These include playing to thousands at a festival in Dubai for New Years Eve! How exciting is that?


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Christmas Stationery Set
2 December 2009 No Comment
This cute stationery set is ideal for writing their letter to santa or signing cards for their friends and family. Includes: Notepad 13cm H x 9.5cm W
- 15cm ruler
- Eraser
- Ballpoint pen
- Replacement lead
- Pencil
- PVC carry case 20cm H x 23cm W
Looking for more cute characters? Check out our Character Index.


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Optivo specialises in providing good quality and well managed keyworker accommodation in London and the South of England. Our affordable keyworker housing schemes typically offer rentals that are between 15% and 25% below local market rates in the areas where they operate.
Basingstoke Hospital, 1 The Square, Aldermaston Road, Basingstoke, Hampshire, RG24 9FT
St Peters & Ashford Hospital, Guildford Road, Chertsey, Surry, KT16 0RJ
Kingston Hospital, Galsworthy Road, Kingston upon Thames, KT2 7PU
Park House, 227 Earls Court Road, London, SW5 9BL
Helen Graham House, 57 Great Russell St, London, WC1B 3BA
Goldsmiths House, Park Village East, London, NW1 3SX
Luton & Dunstable Hospital, 237 Servite House, Luton, LU4 0FH
Kettering hospital, Slipton House C Ground, Rothwell Road, Kettering NN16 8YS


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My dad recently found this article in the garage and passed it along to me. It is a print article that I had published in the Courier News in advance of the Supercross at Giants Stadium in 1991.
1991 was the year that Jean-Michel Bayle dominated American motocross by winning the 250 Supercross Championship as well as the 250 National and 500 National Championship. The Honda rider was on fire and unstoppable.
The other interesting thing about the series was the title sponsor. The Coor's Light Challenge Camel Supercross. Beer and cigarettes.
Here is the text of the article below. Enjoy.
Motorcycle action at Giants Stadium
By Scott Lukaitis
Special to the Courier-News
EAST RUTHERFORD – The Coor's Light Challenges Camel Supercross series will roll into action tomorrow night at 7:30 at Giants Stadium.
New Jersey will be the 15th of 18 stops in the American Motorcyclist Association-sanctioned series. The series is gearing up to a June 22 finale at the Los Angeles Coliseum. The series will take a $100,000 paycheck from Camel.
More than 16 million pounds of fresh New Jersey dirt are being used to construct a motocross track on the floor where the Giants, Jets, and Knights do battle. The track, built within the period of one week, will consist of hairpin turns, tabletop jumps and new to Giants Stadium this year, two sets of triple jumps. These jumps are designed to launch the riders more than 70 feet through the air.
The current leader, Frenchman Jean-Michel Bayle, holds a 77-point lead going into the Giants Stadium event and could wrap-up the title tomorrow night. That would make Bayle the first foreign rider to ever win a AMA supercross title. The Honda-mounted rider already has two world championships under his belt.
Along with Bayle, Damon Bradshaw, currently second in the series, is a serious challenger for the title tomorrow night. A total of 18 riders will compete in the main event.
Tickets are available for $27, $25, and $20 at all Ticketmaster locations, the Meadlowlands Arena Box Office and Giants Stadium on the day of the race. Gates open at 6 p.m.and racing starts at 7:30 p.m.Share


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Home of the Brave
Home of the Brave
By: Katherine Applegate
Home of the Brave tells the story of Kek, an eleven year old boy from Sudan, using poetry. Kek flees his country because of war and becomes an immigrant to the United States. Kek arrives in the United States knowing his father and brother are dead, and his mother is missing. He ends up living in Minnesota with his aunt and cousin, who left Sudan before he did. Kek relies on his optimism to get him through the hard process of adjusting to a new country and culture. Over a year, Kek learns about America and himself while he hopes to reunite with his mother. Kek's story traces his resilience and flexibility as he builds a new life and home for himself.


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James Torrey Smith (born January 26, 1989) is an American football wide receiver for the Baltimore Ravens in the National Football League (NFL). He was selected by the Ravens in the second round of the 2011 NFL Draft. Smith attended Stafford Senior High School in Stafford County, Virginia, where he played basketball and football. He accepted a scholarship to the University of Maryland, and redshirted his first year. In 2008, he set the Atlantic Coast Conference single-season kickoff return record with 1,089 yards after a 99-yard touchdown in the 2008 Humanitarian Bowl. He ended the year with 24 catches for 336 yards and two touchdowns. In 2009, he surpassed his own mark and re-set the ACC single-season kickoff return record at 1,309 yards. That season, he amassed 2,129 all-purpose yards, the second-highest all-time mark for an ACC player. He earned many All-ACC honors following the season. A panel of scouts considered Smith a potential third- or fourth-round selection for the 2010 NFL Draft, but he decided to return to Maryland for his junior season. In 2010, Smith was named to the Paul Hornung Award and Biletnikoff Award watchlists before the season. That season, he set the ACC career kickoff return record. Smith chose to forgo his senior season to enter the 2011 NFL Draft, where the Baltimore Ravens selected him in the second round with the 58th overall pick. Enjoy Torrey Smith's best quotes below.
"Obviously, the goal is to maximize my own potential, whatever that may be. That's all I focus on."
"I'm a human just like anyone else. We all have our problems that we deal with on and off the field. I'm thankful to have a beautiful wife and child that can help ease those problems when you come home."
"Football is one of those games that definitely relates to life in a lot of ways. Everything can be going good, and just like that, you have a turnover. Things are going south, you're going the opposite direction. How are you going to recover from it? That's the beauty in this game."
"I'm just working hard because I know that's the way you can get things done. That's how I've been able to be successful."
"I have values I believe in and certain things I stand for."
"They don't draft you to sit there and stand on the sideline."
"With the responsibility of being a professional athlete, I believe that it is on us to go out there and help people."
"Some people, they feel like they have to change and try to go out and do this or do things for the cameras. I'm myself at all times, whether I'm at a grocery store or I'm speaking to a school. I want to be as levelheaded and down to earth as possible, because that's who I am."
"Education is the most important thing you can have."
"I want to be known as a solid all-around receiver that's fast, not a fast guy that plays receiver."
"My teammates, they keep you focused."
"I'm just a receiver. I don't want to be labeled as a deep-threat guy, which is always going to happen because I'm always going to be able to run past people until I'm slow. I watch some guys who are very good at being deep threats, but it's like people don't respect them doing anything else."
"I don't want to be 50 years old and not know what's going on with my kids and my grandkids."
"I feel like I'm just like anyone else. I just happen to play football, and obviously with that comes responsibility, but I love that."
"I speak up when it's needed."
"I never really had to deal with a death in the family, let alone my brother."
"I've been playing football forever, and I've been making plays forever."
"Just take care of yourself and eat right."
"I've got a single mother."
"In football, you're like brothers."
"My head is pretty small."
"I just talk just to talk. I like to see what other people think. There's some things somebody tweets me every day where I'm like, 'Wow, I never thought of this issue that way.' It starts great conversation with people who I would never get a chance to actually communicate with."


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Coastal Empire News Staff Report
October 29, 2017 – Coastal Empire News, headquartered in Savannah, GA., has announced that Sam Sachs (pictured) of Atlanta has been named Digital News Editor for The Brunswick Business Journal and The Dublin Business Journal, according to publisher Lou Phelps.
Sachs, a 2017 graduate of Columbus State University with a Bachelor of Arts in English and Creative Writing, was the Managing Editor of "The Saber," the university's award-winning college newspaper during his Senior year, and prior to graduation.
Working initially as a reporter and later as Senior Copy Editor, Sachs has authored a number of hard news stories at the university, including his series on Title IX implementation at CSU, and alleged sexual assault on campus.
He is a 2012 graduate of Alan C. Pope High School, and is a freelance photographer.
"We're very pleased to have the next generation of journalists join Coastal Empire News," said Phelps. In his new position, Sachs will edit inbound news, work with local elected officials on legislation supported during the upcoming General Assembly Session, and work on investigative stories for CEN, including statewide news that affect all news coverage areas of Coastal Empire News.
Coastal Empire News publishes The Savannah Business Journal, as well as the Brunswick and Dublin business journals,and was founded in May 1998. In just six months, the company will celebrate its 20th Anniversary.
Sachs is a member of the Society of Professional Journalists' Georgia Pro Chapter.
More Articles...
- Aug. 9 – Society of Professional Journalists joins 20 press freedom orgs in establishing U.S. Press Freedom Tracker
- June 28 – Strong response to GA Chapter of SPJ's first 'Larry Peterson Memorial Award for Investigative Journalism'
- Feb. 1 – Chris Hogan named Editor/Reporter of The Dublin Business Journal
- Nov. 5 – Sinclair Broadcasting, new owner of WTGS (Fox) in Savannah, reports earnings and update on deal
- Nov. 3 - WSAV names Mitchell West as Sales Manager
- Oct. 27 – BFG Communication's Kevin Meaney featured in October Entrepreneur piece on productive meetings
- Oct. 27 - Island Packet's parent, McClatchy Co, reports strong growth in digital revenues in 3rd Qtr.
- Oct. 14 – Morris Publishing Group, LLC. confirms that it has paid off all debt
- Oct. 1 - Charles Hill Morris, Jr. nominated as president of Southern Newspaper Publishers for 2014-15
- Aug. 26 – Les Vann, GM at WJCL, leaving for position in Indianapolis; Steve Doeer Acting GM
- Aug. 25 - Georgia Eagle sale of Statesboro radio cluster to Neal and Elizabeth Ardman closes
- Aug. 22 – WTGS/Fox TV Station in Savannah to be sold to Sinclair Broadcast Group to address FTC multiple ownership issues
- Mar. 21 - WSAV's parent Media General to buy WJCL and WTGS's parent LIN Media


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Sony Xperia™ T3
5.3-inch HD display and only 7 millimetres thin
Access to Canada's largest 4G network1
Quad-core processor – lightning speed performance
Significantly improve battery life with Battery STAMINA Mode
Available in
Bonus: get a minimum of $50 off a new device when you trade in an eligible smartphone and activate on a 2-year term. *
Visit a Bell store for details.
Offer details
(*) With a new activation or upgrade. A $30 one-time connection charge applies. At participating locations. Must be 18 yrs or older and legal owner of the phone traded in. Max. 1 phone per trade-in. Rebate applies at the time of purchase on the price of the device and/or accessories in-store after taxes. Amount of rebate depends on the value of the phone. Device must power on and be functional. See bell.ca/tradein for details.
View additional details


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SEMINOLE, Okla. – An Oklahoma couple arrested in connection with the disappearance of their 9-year-old nephew a decade ago have appeared before a judge, as authorities kept searching for a body.
Judge George Butner ordered Rex and Rebecca Clark to return to court next Tuesday. Prosecutors said during the hearing Tuesday they intend to release an affidavit, after some names are redacted. Authorities say the arrest warrants allege first-degree murder, but have not detailed why they reopened the case.
Defense lawyer Robert Butler said after the hearing he didn't object to the state holding the pair at this stage.
Authorities say Colton Clark, who was also the couple's foster son, is presumed dead. A search near their Seminole County home continued Tuesday. Sheriff's Investigator David Hanson wouldn't say whether anything pertinent was discovered.


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13th European Conference on Innovation and Entrepreneurship
20-21 September 2018, Aveiro, Portugal
Location of Conference
University of Aveiro, Portugal
Welcome to ECIE 2018
The European Conference on Innovation and Entrepreneurship has been running now for 13 years. This event has been held in Italy, Northern Ireland, France, Belgium, Portugal, and Finland to mention some of the countries who have hosted it. The conference is generally attended by participants from more than 40 countries and attracts an interesting combination of academic scholars, practitioners and individuals who are engaged in various aspects of innovation and entrepreneurship teaching and research.
The 13th European Conference on Innovation and Entrepreneurship will be hosted by University of Aveiro, Portugal and the Conference Chair will be Professor Carlos Costa.
For the 4th consecutive year, ECIE hosts the final round of The Innovation & Entrepreneurship Teaching Excellence Awards.
ECIE Chairs
Conference Chair
ECIE Chairs
Programme Co-Chairs
A personal message from the Conference Chairs
Portugal has been regularly listed as a top tourist destination, ranking high for its food, the weather, and its friendly, easy-going people. Aveiro is located in central Portugal and is a booming city due to tourism and its renowned higher education facility at the University of Aveiro. The University of Aveiro is very entrepreneurial and has hosted and indeed hosts in its incubator some notable start-ups. Being a young university, approaching maturity, it benefits from a unique and award-winning campus. We welcome you to ECIE 2018 and hope you discover what Portugal has to offer, for what we hope will be a memorable experience.
Important Dates
|Abstract submission deadline
|Notification of abstract acceptance
|12 March 2018
|Full paper due for review
|19 April 2018
|Notification of paper acceptance (with any requested changes)
|28 June 2018
|Earlybird registration closes
|12 July 2018
|Final paper due (with any changes)
|26 July 2018
|Final Author registration date
|16 August 2018
|Excellence awards abstract submission
|05 April 2018
|Excellence awards notification of abstract acceptance
|16 April 2018
|Excellence awards full case history submission
|26 May 2018
|Excellence awards finalists announced
|05 July 2018
ECIE Publication Opportunities
Publication Opportunities
ECIE Publication Opportunities
Papers accepted for the ECIE after the double-blind peer review process, will be published in the conference proceedings, subject to author registration and payment. The conference proceedings have an ISSN (2049-1050) and will be assigned an ISBN on publication.
Additionally, papers that have been presented at the conference will also be considered for further development an possible publication in the journals listed below. Note that journal editors are provided with the conference proceedings and will make selections if they feel work is appropriate and of sufficient quality for the journal. If invited to publish in a journal authors will be expected to develop the work by 40-50%, including a change of title and abstract. Individual journal procedures will need to be followed and there is no guarantee of publication.
- International Journal of Entrepreneurship and Innovation Management published by Interscience ISSNs - online: 1741-5098 - print: 1368-275X
- Journal for International Business and Entrepreneurship Development published by Inderscience ISSNs - online: 1747-6763 print: 1549-9324
- International Journal of Innovation and Regional Development published by Inderscience ISSNs - online: 1753-0679 print: 1753-0660
- International Journal of Technology Marketing published by Inderscience ISSNs - online: 1741-8798 print: 1741-878X
- Journal of Technology, Innovation & Education (JTIE), published by Springer ISSN: 2197-9855
- Journal of Innovation & Entrepreneurship (JIE) (Open access) ISSN: 2192-5372
- Journal of Entrepreneurship, Management and Innovation (JEMI) published by Nowy Sącz Business School, Poland ISSNs - online 2299-7326, print: 2299-7075
- International Journal of Innovation Science Published by Emerald ISSN 1757-2223
- Journal of Innovation Economics and Management ((I-JIEM) Published by WSB-National Louis University ISSN: 2032-5355
ECIE Conference Accreditations
Accreditations & Listings
- listed in the Thomson Reuters ISI Web of Science(WOS) Conference Proceedings Citation Index
- listed in the Elsevier SCOPUS abstract and citation database
- indexed by the Institution of Engineering and Technology in the UK
- listed in the EBSCO database
- indexed by Google Books and Google Scholar
Conference proceedings are submitted for accreditation on publication. Please note that depending on the accreditation body, this process can take several months.


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The Custom category in the Reports dialog box allows you to customize any of the existing predefined reports or to create your own reports. This chapter explores the range of options available to those who want to develop customized reports adapted to their project communication needs.
There are varying degrees of report customization available in Microsoft Project. Reports can be customized to change the way they look or the details of the information being presented. You can take an existing report and change the text formatting, the layout orientation, or the header and footer that appear when the report is printed. The details of the report can be altered by applying a different table or filter, or by choosing a different sort order for the report.


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Site Sections
You are here:
New Affordable Second-Stage Housing for Indigenous Women and Children
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Government Directory
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About Nova Scotia
Maps of Nova Scotia
Employee Contact Search
Official Tourism Website
Order a Travel Guide
Weekend Entertainment
Nova Scotia Videos
News Releases
RSS Feeds
Legislative TV
Ask Public Enquiries
New Affordable Second-Stage Housing for Indigenous Women and Children
Housing Nova Scotia
March 17, 2017 11:23 AM
Indigenous women and children fleeing domestic violence will soon have a safe new place to call home, with the help of government funding for affordable second-stage housing.
Joanne Bernard, Minister responsible for Housing Nova Scotia and the Nova Scotia Advisory Council on the Status of Women, joined MP Andy Fillmore, on behalf of Jean-Yves Duclos, Minister Responsible for Canada Mortgage and Housing Corporation, today, March 17, at the Mi'kmaw Native Friendship Centre in Halifax to make the announcement.
"Making sure women and children fleeing domestic violence have a safe place to go is an important priority for the government," said Ms. Bernard. "We know indigenous women need a culturally sensitive approach that supports their specific needs. This unit will help women and children get the support and help they need to improve their lives."
Second-stage housing is longer-term, individual housing, where tenants can live for an extended time. It offers programs and services to help them transition to independent living.
The provincial and federal governments have committed up to $824,000 for the four-unit development, addressing the unique needs of urban indigenous families. Through this project, the Mi'kmaw Native Friendship Centre plans to provide support services for victims of domestic violence, including counselling, parenting and employment programs.
"The peace of mind that comes with having a secure and stable home is invaluable," said Mr. Fillmore. "These new units, managed by the Mi'kmaw Native Friendship Centre, are another example of our government's commitment toward ensuring that victims of domestic violence are able to enjoy a safe and stable environment."
The Mi'kmaw Native Friendship Centre is a registered not-for-profit organization, working to improve the lives of urban indigenous peoples.
"This project is a game changer for indigenous women and children in need, creating a culturally appropriate and safe space for them," said Pamela Glode-Desrochers, executive director, Mi'kmaw Native Friendship Centre. "Our organization recognizes that partnerships with the federal and provincial governments help to change the future for all our communities. These projects help achieve true reconciliation for our communities."
In August 2016 both governments announced investments in affordable housing under the 2016 federal budget, which included support for victims of domestic violence. Housing Nova Scotia is investing $5.2 million in federal funding to support the construction and renovation of shelters for victims of domestic violence and transition houses.
Indigenous women and children fleeing domestic violence
will soon have a safe new place to call home, with the help of
funding for affordable second-stage housing.
The provincial and federal governments have committed up to
eight-hundred-and-twenty-four-thousand dollars for a four-
unit development supporting Mi'kmaw women and their children.
The funding addresses the unique needs of urban indigenous
Second-stage housing is longer-term individual housing that
includes services to help tenants transition to independent
living. Through this project the Mi'kmaw Native Friendship
Centre will provide support for victims of domestic violence,
including counselling, parenting and employment programs.
Media Contacts: Brian Taylor
Department of Community Services
Cell: 902-220-1727
Email: email@example.com
Natalie Chavarie
Canada Mortgage and Housing Corporation
Email: firstname.lastname@example.com


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Remington to file for bankruptcy
A number of people have sent us links to the news that 200-year-old gun manufacturer Remington is contemplating bankruptcy protections.
"It's not the first time Remington has been in financial trouble; it probably won't be the last," said Richard Feldman, president of the Independent Firearm Owners Association. "Almost all behemoths end up stumbling over themselves during see-saws in industry cycles. I suspect that if the Democrats make a resurgence this November, gun company stocks will come roaring back with them."
Funny, I thought it was the National Rifle Association that was responsible for gun makers' profits. Turns out that it is Democrat politicians. So vote Democrat in the Fall to help Remington stay afloat.
Category: Guns


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|Cappadocia Cave Spa and Resort
- Ambica Gulati
There are designer boutiques and shopping malls, but bazaars are still where most locals shops house traditional Turkish flavours and goods. All markets in Turkey usually open at dawn and close at dusk. Some of the best bazaars of Turkey include Bakircilar Çarşisi, Urfa's bazaar, Grand Bazaar, Spice Bazaar, Kemeraltı Bazaar, Tarlabaşi, Kadiköy, Bakirköy, Beşiktaş, Sahaflar, Yeşilköy, Inebolu and Çarşamba.
|Denizli, Pamukkale
For centuries, Turkey has catered to the beliefs of almost all religions. Many religious devotees can find a site, a shrine, a monument, a tomb or a ruin connected with their faith or belief. Turkey is considered to be one of the richest countries in terms of archaeology and is the biggest 'open air museum' of the world, a repository of all the civilizations.


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Founding Physicians of Celiac - Samuel Gee
Samuel Jones Gee, M.D., F.R.C.P - The First Modern Description of Celiac Disease.
Early Life and Work
Samuel Gee was born in London, England in 1839. Unfortunately, he seems to have survived all his siblings, and while there is no indication that this early trauma spurred him into medicine, he did his most influential work in paediatrics.
He was made a full physician and teacher in about 1875 at the Hospital for Sick Children at Great Ormond Street, "the first hospital providing in-patient beds specifically for children" (Wikipedia, Greater Ormond Street). He worked there as both a teacher and doctor, and published several important papers. Dr. Gee knew his classics and several languages well. His writing is full of references to Ancient Greek and Latin physicians. For example An Address Delivered at the Opening of the Section of Diseases of Children is crammed with literary and historical references. His skill with Ancient languages would have allowed him to read Aretaeus' work on Celiac Disease in its original form.
On Celiac Disease
Most importantly to us, he lectured on his findings in 1887 published a paper called "On the Celiac Affection" in 1888. He describes the common Gastrointestinal distress symptoms that some Celiac Disease patients experience, though he believe that it was more common in very young children and adults returning from India (who were most likely suffering from Tropical Sprue, a different malabsortion diease that looks like celiac disease).
Dr. Gee noticed several inconsitencies in Celiac Disease that puzzled him, why was it that Celiac Disease patients had differing symptoms, why did it affect only some children in a family, what caused patients to lose weight so rapidly? It would take several years and many advancements in technology for physicians to answer these questions. Dr. Gee had no tools to observe the GI tract lining in living patients (colonoscopies were invented in 1972) or in post-mortem (the GI tract lining would have deterioted too quickly to be examined).
"If the patient can be cured at all, it must be by means of diet" - (Gee, 20)
Despite this, he was the first to correctly identify that something in the diet of patients was causing Celiac Disease. He also realised that some Celiac Disease sufferers couldn't digest dairy, though he believed milk curd was the main aggrevating food. He noticed that a young boy greatly improved after consuming a only 'quart of the best Dutch mussels daily' for a season (though the same patient relapsed when he refused to eat any more mussels). He reccomends a very limited diet, eliminating rice, fruit and vegatables and substituting foods that unfortunately, included thinly sliced toast and bread crusts. It is remarkable that Dr. Gee was able to arrive at the conclusions he did without the tools like blood tests, exploratory surgery, or knowledge of the roles that genetics and the immune system play in Celiac Disease.
Later Life and Death
He ran his own successful, private practice and became appointed physician to the Prince of Wales, George V, in 1901. Dr. Gee died of a sudden heart attack in 1911 at the age of 72. According to his wishes, he was cremated with his ashes were spread near his wife and eldest daughter.
- Gee, Samuel, Dr. "On the Coeliac Affection." St. Bartholomew's Hospital Reports XXIV.B (1888): 17-20. Print.
- Dowd, Brian, and John Walker-Smith. "Samuel Gee, Aretaeus, and The Celiac Affection." British Medical Journal 2 (1974): 45-47. Print.
- "Dr Samuel Gee." Dr Samuel Gee. UCL Great Ormond Street Institute of Child Health, n.d. Web. 01 Sept. 2016.
- "Samuel Gee." Wikipedia. Wikimedia Foundation, n.d. Web. 06 Sept. 2016.ee." Wikipedia. Wikimedia Foundation, n.d. Web. 06 Sept. 2016.


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Dog Boarding
Drop-In Visits
Dog Walking
Hosting Preferences
Additional Preferences
Crate-Trained Dogs Only
Traveling Preferences
- Available
- Unavailable
This was our first time using Annika's pet sitting services and it was a great experience. She medicated our grumpy cat with no problem and everything was so tidy when we got home. I also appreciated the communication we got from her. Although we didn't use her for our dogs this time around, she did meet them during the meet and greet and they instantly took to her. We would gladly use her again for ...
Annika is absolutely amazing and is phenomenal at communication and keeping me updated when I am gone!! Manny absolutely loves her!
Annika was wonderful! Very friendly and also flexible when the time of our flight changed last minute and we had to rearrange our drop off plans for our pup. We also loved the photos she sent us while we were away. Will definitely be coming to her again!
About Annika
Commiteed and Fun Friend!
Since I was a little girl I have loved animals. As a preteen my parents' friends would have me dog sit noticing that their pets would gravitate towards me whenever I would come over. As I have grown so has my experience with animals. I have been a professional pet sitter thru out the years and have learned how to administrate medicine and see the needs for the particular pet that I'm caring for. The ...
What Annika would like to know about your dog
I enjoy working with all breeds. I would love to know about the dogs history and personality from the client.


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BISE Intermediate (Inter) Results 2017 – 11th, 12th Class Result
Find the inter result 2017 of all boards of Pakistan. BISE boards announce 11th and 12th class results for F.A, FSc, and I.Com class part-1 & part-2 every three months after annual or supplementary examination. Every board is responsible to declare the result of intermediate HSSC in its jurisdiction. You can find the HSSC result announced by every credible board of intermediate and secondary education here for free.
All BISE Boards Inter Result 2017
Board of Intermediate and Secondary Education of all province of Pakistan announce their inter result 2017 in month of August and sometimes in September if get late. The results are announced approximately after three months of conduct examination. However, the exact date of the announcement of HSSC part-1 or 2 result differs board to board depending on committee decision.
Check Your Intermediate Result 2017 Here
Punjab Boards – Inter Results
KPK Boards – Intermediate Results
Sindh Boards – Intermediate Results
Balochistan and AJK Boards – Inter Results
ilmoPedia.com is one of the leading websites of Pakistan in educational domain, working hard to provide the most updated and the most authentic educational information to the students in Pakistan.
Last Updated On:Monday, August 20, 2018


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SUBDIVISION Eagle Springs<< BACK
**Motivated Sellers** This beauty is back on the market! Buyers fell through only because their relocation status from employer changed. This Emerald home is a one of a kind for Eagle Springs! This home features recently updated downstairs floors, an updated kitchen, fresh paint, and designer walls. The backyard is a complete oasis with a yard large enough for a pool, a play-set, and a BBQ/fire-pit area. While enjoying the backyard you are treated to the beautiful view of Lake Meadow and the Greenbelt that surrounds it. All of this within walking distance to ESE, 24hr gym, community pool, baseball fields, and tennis courts!


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Usually I write about fun things, positivity, and innocent, overwhelmingly lighthearted observations of life, but today's post is a little different. I deviate from my typical style today to talk about the culturally and socially diverse environment around me, especially at Pomona. You see, I am very fortunate to have everything that I have and I often do not appreciate it enou...Read More
MERGED: Art & Identity
A few weeks ago, a few friends and I submitted an art project entitled MERGED to The Balcony art show. It was my first time participating in an art show at Pomona, and it was a really neat experience. (I might be overblowing my role in the project -- mostly I connected the people who thought up and designed the project, helped write the artist statement, then showed up to a...Read More
What I Didn't Realize About Pomona Until I Went Abroad
As I'm starting my fourth month abroad in Budapest and the last month of my junior year, I'm starting to reflect on my time abroad, but also on my time back at Pomona College. I've begun to realize that leaving Pomona for a few months has made me realize a lot about the college, and I'd like to share a few of these thoughts with you. Quite a few of these are apparent but easy t...Read More
What Pomona Isn't
Pomona is an incredible institution, so it makes sense that so much of what you hear about it is positive. If you like to measure the worth of things in rankings, we're #8 on the Forbes national list, #5 on the U.S. News & World Report liberal arts college list, #20 on The Daily Beast's list (#1 and #7 on the "Student Life" and "Campus Quality" sublistings, respectively), a...Read More
Resources at Pomona
A new land. A new territory. A new adventure… Everything will be new, or so it seems. I can imagine, if you are a newly admitted student, how complicated your feelings must be. You are excited, you are overwhelmed, and you are nervous as you prepare to bid farewell to your high school career and move on to college. If you are an international student, you might feel even mo...Read More
47 Reasons Why Pomona is a Special Place
One of the opportunities the Office of Admissions offers first-year students is the chance to be a Student Ambassador. After you apply, eight first-year students are chosen to give tours, host prospective students, coordinate events for the tour guide and overnight host programs, and collaborate with the Office of Admissions on other projects. The tour guiding aspect of bein...Read More
TEDxClaremontColleges: Open to Interpretation
"Hi! Have you heard about TEDxClaremontColleges? It's a local TED conference held on March 7th!" As I was handing out palm cards for TEDxClaremontColleges, an event put on by volunteers from the 7C's (5 undergraduate schools and 2 graduate universites), I faced many hesitant hands. "Uh... yeah I think I've seen some posters around? Isn't that the videos and stuff?" ...Read More
Freshwoman Year Pt. II: A Quick Reflection
'Tis Spring Break! My parents are here, visiting me from China. As we drive around the Golden State from SoCal to NorCal in the next few days, I (rather ambitiously) plan to read a few books, get my homework done, write some more blog entries, and get back to some of my friends (feeling guilty about not maintaing email chains during the busy academic year). A brief summa...Read More
Developing Professional Skills as a First-Year Student (Part 2)
When I originally planned to write Part 2 of this series (you can find Part 1 here), I wanted to discuss more Career Development Office programs: the Pomona College Internship Program (PCIP) and the Summer Experience Funding Program. However, since I'm still in the application process for some of these programs, I thought it'd be more fitting to share how the experiences and...Read More
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Equity Trader
Buyers and sellers of company shares on the capital markets
Buyers and sellers of company shares on the capital markets
An equity trader is someone who participates in the buying and selling of company shares on the equity market. Similar to someone who would invest in the debt capital markets, an equity trader invests in the equity capital markets and exchanges their money for company stocks instead of bonds.
Before jumping straight into buying company shares, you need to evaluate the financial position of the company and determine whether or not it is a worthwhile investment. Fundamental analysis consists of analyzing financial statements such as a balance sheet, income statement, cash flow statement, or even a statement of retained earnings. If it is, then traders dive more in depth and look at things such as profit margin, quick ratio, and receivables. Anything that can give the trader insight into whether or not the company is performing is looked into and analyzed thoroughly prior to an investment decision.
The second type of analysis that traders use is technical analysis. This type of analysis involves statistics, averages, past data, volumes, and much more. Some common tools that investors use with this method are correlation, regressions, and inter-market and intra-market prices. All these techniques are used to help the investor in predicting what a stock might do given historic data and activities.
A lot of people are familiar with equity securities but not a lot of people are familiar with debt securities. People who do not know the difference between the two securities might sometimes classify debt securities as an equity security unknowingly and this is where confusion can occur.
Debt securities, traded on the debt capital market, consists of: bonds, treasuries, money market instruments and more. They are usually issued with interest which is determined by the ability for the issuer to repay the debt. Issuers that default on their payments often are usually given a higher rate of interest because they are riskier, opposite for those that do not default. Another important note on debt securities is that they are usually held for short-term. This means, these securities are generally not held for more than a year.
The most well known type of equity securities are company stocks. These are issued by publicly traded companies to shareholders for partial ownership and usually pay dividends after each quarter. These securities also have a the potential for higher return on investment than debt securities but come with added risk. Dividends, although paid every quarter, can vary depending on the company's performance. The company can also sometimes choose to not distribute dividends at all in periods where they lack earnings to do so. Keep in mind as well that the equity market has been well known for being extremely volatile. This means, equity traders take huge risks when investing which is why they need to constantly do research and analyze the market prior to an investment decision. If you are interested, be sure to check out our article on equity research to gain more in depth knowledge of what equity traders do prior to investments.
There are multiple types of risks that are involved with equity trading but we will speak about three in particular and these are political, interest, and regulatory.
Regulatory risk refers to the relationship between governments and businesses. As we know, governments have the ability to pass bills or laws which could affect a company negatively. An example of this is governments passing a law introducing a quota on the production of goods in a certain industry. This means, every company affected in that industry will have their production capped and there could be major losses in sales, driving their stock prices down.
Interest risk refers to rising interest rates which is a problem for businesses that need financing because if interest rates increase to a point at which they are too high, the company is going to have a harder time financing itself. A common point of time for interest rates to begin rising is during inflation because they are seen as a simple resolution. Unfortunately, in this situation, if rising interest rates and inflation both get out of hand, we have created a situation where a company experiences greater financing costs while they earn less due to a depreciating dollar.
This type of risk is extremely difficult to quantify due to limited evidence regarding an individual nation. It can be defined as any risks that corporations or investors face due to political decisions, events, or conditions that significantly affect the profitability of the company. To be more specific, any change in government, legislative bodies, or even foreign policies can be a factor of political risk which severely impacts a company's profitability. Note that this is different from regulatory risk as regulatory risk involves any rules or regulations that government bodies enact on companies.
Equity trading is an amazing field which provides a lot of exciting opportunities for those looking for a fast-paced career path. If you're ready to dive into the world of equity trading, then make sure to check out these other resources which can aid you in investment decisions:
Advance your career in investment banking, private equity, FP&A, treasury, corporate development and other areas of corporate finance.
Get certified as a financial analyst with CFI's FMVA Program.


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Violette Aubry
Therapies: Osteopathy
Violette is a graduate of the European School of Osteopathy in Maidstone (Kent), where she studied a four year course in Osteopathic medicine. Violette uses a wide range of techniques including Structural and Cranial Osteopathy, that are used sometimes in isolation, but a lot of the time combined, depending on the patient's needs.
Violette has a special interest in treating pregnant and post-partum women. She also loves treating babies and children as their bodies undergo stresses just like adults, and treatment can support their health so that they grow up happier and fulfil their potential, both physically, and emotionally.
Violette has extended her expertise in the Cranial, Pregnancy and Paediatrics fields by attending post-graduate courses.
For every patient, Violette aims for a global approach to reduce future problems in people of all ages, from the newborns to the elderly, for a vast amount of complaints including but not limited to the musculo-skeletal system.


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Let's say "Nepal will develop in future"
January 7, 2011 2 Comments
-Suraj Kumar Aryal
Nepal will develop in future and I'm agree with this statement. As we all know, development does not come with a revolution, each and every thing became developed gradually and it applies in the development of a nation aslo. Development is a process of evolution so, each and every nation must be developed either now or later. Noone could avoid this process of development, even if we want. Therefore, we can say Nepal will definitely develop in one day.
As stated in the previous paragraph, development does not come with a sudden change or revolution. It is a long process and could take a long period of time to disclose the result. To develop a nation, we must have some infrastructure of development like roadways and transportation, health and education facilities to all of it's people but unfortunately we could not manage those infrastructures yet. However, we are on the way of developing them gradually. Highways between one and another city in a distance, agricultural roads to the remote areas, basic health and education facilities to all the people in no cost, and establishment of national/international college and universities are the vital sign that indicates we are on the way to the development.
While talking about the development of Nepal, last eleven years were most painful for us due to the maoist revolution and political instability in the nation. Beside, some good results to appreciate; like social, political awareness of the people and constitution assembly, we lost more than we can sacrifice for the nation. Almost fourteen thousand were dead and around fifty six thousand are left as impaired. Although they always said that they were on the battlefield for the betterment of Nepal and nepalese people and still they are talking about it but unfortunately, they could not result them out. Only they destroyed infrastructures of development like public buildings under the contemporary authority, suspension bridges and even motorable bridges sometime. They captured various public and private properties and used them as their own property. This really cause Nepal short of to ten years back which really could be fruitful for the nation if, we all were concerntrated to do some good to develop the infrastructure, rather than to destroy the old one. In Addition, there was an insurgency most of the time, throughout the nation during that period. That caused the direct influence in the tourism industry & national economy, which resulted as a scarcity of foreign currencies, international trade relationship and blockages in national development as well.
Although, there are so many challenges to develop our nation, one and only thing we need now is political stability and peace in the country. So we can convert each of them into cash. As we know from the business columns of national and international newspapers there are so many investors who is interested to invest in Nepal. But they hesitate just because of our political instability and clashes between the government and various racial groups throughout the country. Dissimilarly, so many multinational companies like Dabur Nepal Pvt. Ltd, Unilever Nepal Limited and Teliasonera, are there and they are doing their best. If we able to attract some more multinational companies to invest here in Nepal, we can take so many advantages from them like, tax from the company, employment opportunities to skilled and semi-skilled manpowers of the nation, and international trade relationships as well. No landlocked country like Nepal, can develop without international trade relationship with their neighbourhood countries. Moreover we can develop us as a transit point between two countries who has fast growing economy in the world, India and China. This international investment can reduce our daily street agitations too in some contexts. In my opinion, if a person is busy, he will have no time to go to the streets and demonstrate against the government in each social affairs related to the government. No-one can mislead him/her. As a result development comes throughout the nation.
We have so many resources to develop the nation like rivers to generate electricity, water to irrigate the whole nation, world's top peak, Mt. Everest to introduce ourselves, origin of Buddhism and many more… and still we are poorest in the world? The only thing we lack is lack of promotional activities, lack of marketing ideas to sell those resources or generate income from them. Nepal is the second richest country of the world in water resources and we poor people are compelled to live without light for eighteen hours a day and seven days in a week? What results it out? How can we get rid of it? Is there no solution of these problems? Of course! There is. The only thing we have to do is to unite ourselves and fight against the corruption. Fight against the poverty. Fight against the political instability and fight against the clases between those racial groups over the nation not only with weapons but with peace and harmony along with brotherhood. No man will revolt against the nation and national affairs if he gets response and respect from his country.
Although, we do not have enough cash to invest in any industry but we can generate cash from our peaks, from our natural resources and from our rivers too. Nepal is a small but beautiful country in the world with many possibilities in itself. It is like a heaven on earth. So we could easily convert this credit into monitory value in many ways. We only have to promote it throughout the world. Tourism Industry in Nepal is most appreciated and income generated industry among all which could help us to bring foreign currencies and it helps us to promote Nepal as a tourist destination throughout the world.. Simply we can promote Nepal as a home land of Gautam Buddha which can attracts Buddhist from the whole world and we can use them as a religious tourists. We can attracts those tourists also who is fond of nature and natural adventures by promoting rafting and kayaking in the Nepalese rivers which has a strong current in itself and beautiful scenery around it as well. We can attract them by offering them to home stay and greet them from our hospitality. Off course! Nepal is a land of Nature, culture and adventure and we should promote it to gain more from the tourism industry. They will definitely come to visit if we have peace and harmony in our country. This could bring more tourists here from the entire world and we will have more sources of income.
At last, there are so many possibilities in Nepal with some challenges as well. We all know there are some challenges in front of us to manage clashes between racial groups and governments. Moreover, political parties of Nepal also have challenges to form a stable government in the nation, still it is not impossible, if we want it to be solved from our inner heart. As I stated in the beginning development does not come with a revolution but with evolution. So I want to burrow a line from our elders "every cloud has a silver/golden line in itself at the edges". Yes of course! We have passed through the clashes between Royal Monarchy and peoples so many times and so called maoist civil war for ten years and many more other inner and outer obstacles that did not let us go through the development but still we have a golden line. At least we are politically aware now, we can take a decision rationally in the bad times too. I think it's just because of maoist revolution for ten years. All of us are socially and politically aware now. If the peoples of a nation are politically aware and they have the sense of good and bad, they never let their country back from the development and it could be the perfect example of evolution to the development.


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text: Chapter 2 Job Order Costing PowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPA McGraw-Hill/Irwin Copyright © 2014 by The McGraw-Hill Companies, Inc. All rights reserved. Learning Objective 2-1 Describe the key differences between job order costing and process costing. 2- 3 Job Order versus Process Costing 2- 4 Process Costing Average Unit Cost = Total Manufacturing Cost Total Units Produced Costs are traced to the process and then divided by units produced to obtain an average unit cost. 2- 5 Manufacturing Cost Categories Direct Labor Direct Materials Manufacturing Overhead 2- 6 Assigning Manufacturing Costs to Jobs 2- 7 Learning Objective 2-2 Describe the source documents used to track direct material and direct labor costs to the job cost sheet. 2- 8 Materials Requisition Form 2- 9 Direct Labor Time Tickets $700 charged to Job 2719 $300 charged to Job 3335 2- 10 Learning Objective 2-3 Calculate a predetermined overhead rate and use it to apply manufacturing overhead cost to jobs. 2- 11 Job Cost Sheet ? Manufacturing overhead is assigned to specific jobs using a predetermined overhead rate, our next topic. 2- 12 Predetermined Overhead Rates Manufacturing overhead is applied to jobs that are in process. An allocation base, such as direct labor hours, direct labor dollars, or machine hours, is used to assign manufacturing overhead to individual jobs. We use an allocation base to apply manufacturing overhead because: 1. It is impossible or difficult to trace overhead costs to particular jobs. 2. Manufacturing overhead consists of many different items ranging from the grease used in machines to a production manager's salary. 3. Actual overhead for the period may not be known until the end of the period. 2- 13 Predetermined Overhead Rates The predetermined overhead rate (POHR) used to apply overhead to jobs is determined before the period begins using estimates. Predetermined Overhead Rate = Estimated Total Manufacturing Overhead Cost Estimated Total Cost Driver Ideally, the allocation base is a cost driver that causes overhead. 2- 14 Predetermined Overhead Rates Because home building is a labor intensive business, Toll Brothers uses direct labor hours as the overhead allocation base. Toll Brothers estimates the total manufacturing overhead cost for the year to be $750,000, while direct labor hours are estimated to be 10,000. What is Toll Brothers predetermined overhead rate? $750,000 POHR = 10,000 direct labor hours (DLH) POHR = $75.00 per DLH For each direct labor hour worked on a job, $75.00 of manufacturing overhead will be applied to the job. 2- 15 Predetermined Overhead Rates Based on estimates, and determined before the period begins. Predetermined Overhead Rate × Actual Cost Driver = Applied Manufacturing Overhead Actual amount of the cost driver such as units produced, direct labor hours, or machine hours incurred during the period. 2- 16 Predetermined Overhead Rates Predetermined Overhead Rate $75 × Actual Direct Labor Hours for Job 2719 300 DLH = Overhead Applied to Job 2719 $22,500 2- 17 Predetermined Overhead Rates 12 2- 18 Learning Objective 2-4 Describe how costs flow through the accounting system in job order costing. 2- 19 Flow of Manufacturing Costs in Job Order Costing 2- 20 Record the Purchase and Issue of Materials Toll Brothers purchased $150,000 in raw materials on account. Toll Brothers withdraws $150,000 worth of materials from inventory, $100,000 for Job 2719 (Simpson home), $40,000 for Job 3335 (Flintstone Home), and $10,000 for supplies. Raw Materials Inventory Purchases 150,000 Issued to production 150,000 Direct Materials Manufacturing Overhead 10,000 Indirect Materials Work in Process Inventory 140,000 Job 2719 Direct Materials $100,000 Job 3335 Direct Materials $40,000 2- 21 Record Labor Costs Toll Brothers incurs $55,000 in labor costs, $30,000 for Job 2719 (Simpson home), $20,000 for Job 3335 (Flintstone Home), and $5,000 for indirect labor. Labor Costs Indirect Labor Manufacturing Overhead 5,000 Direct Labor Work in Process Inventory 50,000 Job 2719 Direct Labor $30,000 Job 3335 Direct Labor $20,000 2- 22 Record Applied Manufacturing Overhead 2- 23 Transfer Costs to Finished Goods Inventory and Cost of Goods Sold Summary section of job cost sheet for Job 2719 after all costs are updated. Direct material Direct labor Applied MOH Balance Work in Process Inventory 140,000 Job 2719 completed 50,000 60,000 75,000 175,000 Finished Goods Inventory Cost of goods completed 175,000 2- 24 Transfer Costs to Finished Goods Inventory and Cost of Goods Sold Assume Job 2719, the Simpson home was sold. Finished Goods Inventory Cost of goods completed 175,000 When job is sold Job 2719 sold 175,000 Cost of Goods Sold 175,000 2- 25 Record Actual Manufacturing Overhead In addition to indirect materials and indirect labor, Toll Brothers incurs other manufacturing overhead costs including: •Salary paid to construction site supervisor, $12,000. •Salary owed to a construction engineer, $8,000. •Property taxes owed but not yet paid, $6,000. •Expired insurance premium for construction, $4,000. •Depreciation on construction equipment, $18,000. Manufacturing Overhead Actual Applied Indirect materials 10,000 Indirect labor 5,000 Supervisor salary 12,000 Engineer salary 8,000 Property taxes 6,000 Insurance expense 4,000 Depreciation 18,000 2- 26 Record Nonmanufacturing Costs In addition to manufacturing costs, Toll Brothers incurs non-manufacturing overhead costs. 1. Commissions to sales agent, $20,000. 2. Advertising expense, $5,000. 3. Depreciation on office equipment, $6,000. 4. Other selling and administrative expenses, $4,000. These non-manufacturing costs would be recorded in individual expense accounts, including commission expense, advertising expense, depreciation expense, and other expenses. The total of the selling and administrative expense would be subtracted from gross margin on the income statement. 2- 27 Calculate Overapplied and Underapplied Manufacturing Overhead Manufacturing Overhead Actual Applied Indirect materials 10,000 Applied OH 60,000 Indirect labor 5,000 Supervisor salary 12,000 Engineer salary 8,000 Property taxes 6,000 Insurance expense 4,000 Depreciation 18,000 Work in Process Inventory 60,000 Job 2719 Manufacturing OH $45,000 Job 3335 Manufacturing OH $15,000 Actual Applied = MOH MOH The difference is closed to cost of goods sold. / 2- 28 Calculate Overapplied and Underapplied Manufacturing Overhead Manufacturing Overhead Actual Applied Indirect materials $ 10,000 Applied OH $ 60,000 Indirect labor 5,000 Supervisor salary 12,000 Engineer salary 8,000 Property taxes 6,000 Insurance expense 4,000 Depreciation 18,000 Total 63,000 60,000 Balance $ 3,000 (Underapplied MOH) 2- 29 Learning Objective 2-5 Calculate and dispose of overapplied or underapplied manufacturing overhead. 2- 30 Disposing of Overapplied and Underapplied Overhead The most common method for disposing of the balance in Manufacturing Overhead is to make a direct adjustment to Cost of Goods Sold. Overapplied Manufacturing Overhead (credit balance) Decreases Cost of Goods Sold Underapplied Manufacturing Overhead (debit balance) Increases Cost of Goods Sold 2- 31 Disposing of Overapplied and Underapplied Overhead 2- 32 Summary of Recorded Manufacturing and Nonmanufacturing Costs 2- 33 Learning Objective 2-6 Calculate the cost of goods manufactured and cost of goods sold. 2- 34 Cost of Goods Manufactured Report Toll Brothers Cost of Goods Manufactured Report Beginning raw materials inventory $ Plus: Raw material purchases Less: Indirect materials Less: Ending raw materials inventory Direct materials used Direct labor Manufacturing overhead applied Total current manufacturing costs Plus: Beginning work in process inventory Less: Ending work in process inventory Cost of goods manufactured 150,000 (10,000) 140,000 50,000 60,000 250,000 (75,000) 175,000 Notice that Cost of Goods Sold is based on applied (not actual) manufacturing overhead. 2- 35 Cost of Goods Manufactured Report Toll Brothers Income Statement Sales revenue Cost of goods sold Beginning finished goods inventory $ Plus: Cost of goods manufactured 175,000 Less: Ending finished goods inventory Unadjusted cost of goods sold 175,000 Plus: Underapplied manufacturing overhead 3,000 Gross profit Selling, general, and administrative expenses Operating profit $ 275,000 $ 178,000 97,000 35,000 62,000 From the Cost of Goods Manufactured Report 2- 36 Learning Objective 2-7 Apply job order costing to a service setting. 2- 37 Job Order Costing in a Service Firm Job order costing is used in many professional service firms, including accounting firms, law firms, advertising and public relations firms, architectural and engineering firms, and health care providers. All of these businesses offer specialized services to clients that tend to have different needs or demands. 2- 38 Job Order Costing in a Service Firm Because service firms tend to be labor intensive, the primary driver used to assign cost is billable hours. A billable hour is the time that can be directly attributed to a specific client and is equivalent to direct labor hours in a manufacturing setting. In professional service firms, each employee keeps track of how much time is spent on each client so that the client's account can be charged for that cost. 2- 39 Job Order Costing in a Service Firm Service firms incur many other indirect costs that cannot be traced to specific clients or accounts. Examples include the non‐billable time that employees spend on activities such as training, paperwork, and supervision; the salaries of administrative personnel; rent and utilities for the corporate office; and infrastructure costs such as computers, networks, and the like. These indirect costs are treated just like manufacturing overhead in a factory. They get assigned to individual clients or accounts based on an allocation base, or cost driver, such as billable hours (for an accounting firm) or the number of patient days (for a hospital). 2- 40 Supplement Chapter 2A Journal Entries for Job Order Costing PowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPA McGraw-Hill/Irwin Copyright © 2014 by The McGraw-Hill Companies, Inc. All rights reserved. Learning Objective 2-S1 Prepare journal entries to record the flow of manufacturing and nonmanufacturing costs in a job order cost system. 2- 42 Recording the Purchase and Issue of Materials Toll Brothers purchased $150,000 of raw materials on account. Debit Raw Materials Inventory Credit 150,000 Accounts Payable 150,000 The company issued $100,000 of raw materials to Job 2719 and $40,000 to Job 3335. Indirect material of $10,000 were issued. Debit Work in Process Inventory Manufacturing Overhead Raw Materials Inventory Credit 140,000 10,000 150,000 2- 43 Recording Labor Costs The following labor costs were incurred during the period. Direct labor on Job 2719 $ 30,000 Direct labor on Job 3335 20,000 Indirect labor 5,000 Total $ 55,000 Debit Work in Process Inventory Manufacturing Overhead Wages Payable Credit 50,000 5,000 55,000 2- 44 Recording Applied Manufacturing Overhead Here is how we applied overhead during the period. Direct Overhead Applied Job # Labor Hrs Rate Overhead Simpson home 2719 600 $ 75 $ 45,000 Flintstone home 3335 200 75 15,000 Total direct labor hours 800 $ 60,000 Debit Work in Process Inventory Manufacturing Overhead Credit 60,000 60,000 2- 45 Transferring Costs to Finished Goods Inventory and Cost of Goods Sold Job 2719, the Simpson home, was completed at a cost of $175,000. Debit Finished Goods Inventory Credit 175,000 Work in Process Inventory 175,000 The Simpson home was purchased for $275,000 cash. Debit Cash Credit 275,000 Sales Revenue Cost of Goods Sold Finished Goods Inventory 275,000 175,000 175,000 2- 46 Recording Actual Manufacturing Overhead The following overhead costs were incurred during the period. Debit Manufacturing Overhead Credit 48,000 Taxes Payable 16,000 Prepaid Insurance 14,000 Accumulated Depreciation 18,000 2- 47 Recording Nonmanufacturing Costs Toll Brothers incurs non-manufacturing overhead costs. 1. Commissions to sales agent, $20,000. 2. Advertising expense, $5,000. 3. Depreciation on office equipment, $6,000. 4. Other selling and administrative expenses, $4,000. Debit Commissions Expense 20,000 Advertising Expense 5,000 Selling and Administrative Expenses 4,000 Depreciation Expense 6,000 Cash Accumulated depreciation Credit 29,000 6,000 2- 48 Overapplied or Underapplied Manufacturing Overhead At the end of the period, Toll Brothers has a $3,000 debit balance in the Manufacturing Overhead account (underapplied overhead). Debit Cost of Goods Sold Manufacturing Overhead Credit 3,000 3,000 2- 49 End of Chapter 2 2- 50