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The Public Company Accounting Oversight Board released a report Monday in which it identified widespread problems at eight major accounting firms with their audits of internal control over financial reporting.
The report is the first full review of how well firms are complying with Auditing Standard No. 5: "An Audit of Internal Control over Financial Reporting that is Integrated with an Audit of Financial Statements," which was adopted in 2007. In 46 of the 309 engagements inspected in 2010, or 15 percent, the firms failed to obtain sufficient audit evidence to support their ICFR audit opinions due to one or more deficiencies in audits of 2009 financial statements. Of those engagements, 32 had two or more deficiencies.
In 39 of those 46 engagements, or 85 percent, the firms also failed to obtain sufficient audit evidence to support their financial statement audit opinions. This represents 13 percent of the 309 engagements inspected. The firms in the report include BDO, Crowe Horwath, Deloitte, Ernst & Young, Grant Thornton, KPMG, McGladrey and PricewaterhouseCoopers.
The deficiencies discussed in the report include failures by the auditors to identify and sufficiently test controls that address the risk of material misstatement; sufficiently test the design and operating effectiveness of management review controls; obtain sufficient evidence to test controls from an interim date to the company's year-end (the roll-forward period); sufficiently test system-generated data and reports that support important controls; sufficiently perform procedures regarding the use of the work of others; and sufficiently evaluate identified control deficiencies and consider their effect on both the financial statement audit and on the audit of internal control.
In the 2011 inspections, the number climbed from 15 to 22 percent of engagements where firms failed to obtain sufficient audit evidence to support their ICFR audit opinions. The PCAOB cautioned, however, that not all of the 2011 inspection reports have been finalized. These deficiencies were similar to those identified in 2010, but the number of the deficiencies increased in the audits of 2010 financial statements. Of that 22 percent, approximately 82 percent also failed to obtain sufficient audit evidence to support their financial statement audit opinions.
"As this report today shows, if a firm has not done enough work to support its opinion on the internal controls, it is also unlikely to be able to support its audit of the financial statement," said PCAOB board member Jay Hanson during a press conference Monday at the PCAOB's offices in New York to discuss the new report.
He and other board members said they are concerned about the number and significance of deficiencies identified and that the rate of these deficiencies continued to increase during the 2011 inspections.
However, the PCOAB cautioned that the deficiencies do not mean the financial statements were materially misstated or that the issuer's internal controls were inadequate. The board said the findings should be considered against the broader background that, in many cases in 2010 and 2011, inspectors found no significant deficiencies in the portions of the audits of ICFR they reviewed. In addition, the deficiencies generally related to execution issues on the part of individual engagement teams where those teams did not meet the requirements of the firms' methodologies.
"This report contains good news and bad news," said PCAOB board member Jeanette Franzel. "The bad news is that the number of audits in which firms failed to obtain sufficient audit evidence to support their audit opinions on internal control over financial reporting is too high, and getting higher. The good news is that, in many of the audits inspected, our inspections staff did not find such deficiencies. Many engagement teams can and do properly implement PCAOB's Auditing Standard No. 5. Generally, the deficiencies found by our inspections teams related to execution issues on the part of individual engagement teams."
The results also reflect well on many firms' ability to implement the standard appropriately when their engagement teams approach the issues properly, the board noted. The report describes the most frequent deficiencies, and also includes information on the potential root causes of the deficiencies.
The root causes identified that may have contributed to the deficiencies include improper application of the top-down approach, decreases in audit firm staffing, insufficient firm training and guidance, and ineffective communication with firm information specialists.
The PCAOB said that firms need to perform more thorough analyses of both the risk of material misstatement and the approach taken to auditing internal control. Similar problems with audits of ICFR have been found at other registered firms, and the PCAOB plans to issue a report in the next few months on its findings at smaller audit firms.
The PCAOB noted that firms should be proactive in considering how to prevent similar deficiencies, through strong firm quality control systems, robust training and guidance, and by seeking ways to better anticipate and address risks that might arise in specific issuer audits.
Auditing Standard No. 5, or AS5, requires that auditors plan and perform the audit to obtain reasonable assurance about whether material weaknesses exist. ICFR is required to reasonably assure that the issuer's "books, records, and accounts ... accurately and fairly reflect the transactions and dispositions of the assets of the issuer," according to the Securities Exchange Act of 1934.
"The report reflects the board's commitment to inform auditors, audit committees, and the investing public about significant issues identified in our inspection program," said PCAOB chairman James R. Doty in a statement. "Firms should take note of the matters identified in the report in planning and performing their audits."
The Center for Audit Quality also recommended that auditors should familiarize themselves with the report.
"The PCAOB has issued a report summarizing common inspection findings in the area of internal control over financial reporting, an important aspect of financial reporting for investors," said CAQ executive director Cindy Fornelli. "The profession recognizes the need to improve performance in this important area and has devoted significant additional resources to this effort over the last year. We encourage all auditors to read the report and consider the items noted in planning and performing public company audits. We also encourage preparers and audit committee members to familiarize themselves with the report as it may contain observations that might be useful in improving upon the design or operating effectiveness of internal controls over financial reporting."
Transitioning from AS 2 to AS 5
AS 5 was originally intended to make audits more efficient by allowing auditing firms to use a risk-based approach. The PCAOB board members at the press briefing said the firms should still use this risk-based approach, but it had to be applied in the correct manner by the auditors themselves.
"I think the real takeaway for the firms is their overarching methodology, which aligns to the standard that we're inspecting against, that it's the execution of that overarching methodology of properly identifying and testing controls, and bringing it down to the engagement team, that's the message, that we didn't find significant fault with the firms' overall guidance, but it's down at the grass roots level, that individual auditor who's doing it needs a little more help on it," said Hanson. "In some situations, they might have stepped back and said, 'Wow, we weren't very clear in what we told the teams to do.' And other times, it's just training and guidance and supervision. So there is good news in here, that the firms' overall policies generally are what we would expect. It's the execution of the individual human beings in the job that are doing the work."
Franzel pointed out that the PCAOB still wants firms to follow the top-down, risk-based approach of AS 5. "Those methodologies are anchored to AS 5, so the message is follow those methodologies, which are anchored to AS 5, which is the top-down risk-based approach," said Franzel. "It is not the bottoms-up, check everything approach that we're saying is the problem. We're saying the firms need to execute against their methodologies, which in fact are anchored in AS 5. So it's really getting the firms to pay attention in terms of getting the risk assessment and top-down approach right. That's really what we're after here."
"Generally the firms at the margins might push back some on the findings, but by and large agree with us on our observations," Hanson added.
"We're already seeing the firms take actions in this area," said Franzel.
The AS 5 standards were supposed to replace the older AS 2 standards, which many firms claimed were inefficient. "In my personal view, clearly there's a pendulum that swings here," said Hanson. "The original AS 2 was focused on a bottom-up approach, looking at the actual processing of transactions and building up, and AS 5 is the top-down approach. We think that there's some of the blending and combination of the top-down and bottom-up that has mixed over time, and the firms are more focused on the top-down approach, but maybe haven't been properly executing that top-down approach in terms of both identifying the proper top-down controls and then actually testing to see that the design and the actual implementation is working,"
Franzel noted that the PCAOB issued a report in 2009 on this topic, looking at auditing firms' transition from AS 2 to AS 5 and concluded that the firms were making the transition successfully in many cases. "We did find some issues similar to the current report," she added. "I think the top-down approach is difficult. It's a difficult analytical exercise, so it's not unexpected that we would still be finding some issues there."
The PCAOB board members were also asked about the cutbacks in audit firm staff that may be contributing to the problem with audits of internal control, and whether firms are dedicating more staff members to more lucrative areas such as their consulting practices. "We don't know where some of that staff may have gone and why the firms were cutting back, but we did notice in some of the engagements with deficiencies that in fact the staffing levels had been cut back, and that's why it's listed as a potential root cause," said Franzel.
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Web hosting is a necessary step in getting your website onto the Internet, and yet you may know nothing about it. You might be a little weary when thinking about your web page being placed on a server rack somewhere, though it is important that you take some time to learn about web hosting. Read on for tips on how you can better understand website hosting and choose a good provider.
Dedicated Hosting
Should you consider dedicated hosting? What about shared hosting? If your website receives a great deal of traffic, shared hosting might cause problems. You may be better off with dedicated hosting.
Avoid web hosts that experience frequent outages. Any web host which has many outages, or makes up lame excuses for their downtime, is not going to be reliable. Web hosts that experience frequent outages cannot provide you with top-quality service, and you should not commit to any contracts with these types of companies.
Register domains separately from your hosting provider. That way, if there's trouble between you and your hosting provider, your host won't try to hold your domain name hostage. This leaves you with no domain control, only your host will have it.
When you have chosen a web host, make sure to have monthly payments instead of paying a lot in advance. You never know if your host might go bankrupt, or your website could close. If your host goes out of business or if your company outgrows them, you could lose any hosting payments you've made.
Choose a web page hosting company that provides the space you need for your website to grow. While a simple HTML page is small, as soon as you begin adding pictures, video, or other media, the size can balloon quickly. You should have plenty of space for development, if you have 100MB of available storage space.
In order to gain the most cash-flow for your site, make sure that you research all of the hosting companies that wish to have your business to find out which would be the most profitable for you. When it comes to pricing, a web host usually costs between $2 to $60 a month. Just be aware that the higher the price does not necessarily mean the better site. If you need extra bandwidth, you will have to pay more for it. However, spending more money doesn't guarantee that your site will have less outages.
Current Customers
Find a way, such as message boards or forums, to discuss a potential web host with its current customers. Their feedback could be invaluable. These discussions will also increase your confidence in a good company. There's nothing like picking the brains of current customers for useful information about a company.
If your computer uses only dial-up connections for Internet access, you probably should not host your own website. If you want your site to be up and running at all times, it needs a secure, fast connection to the Internet. A slow internet connection can cause your site to go down, frustrating your customers and future clients.
Be really leery of very inexpensive web hosts. It might be tempting to go cheap, but you must know that there is a reason that they do not cost a lot. These companies are usually cutting corners when it comes to the services they deliver.
A web host should have several back up connections in case their primary one goes offline. Make sure the web hosts you are looking at have this. With only a single connection, even the slightest glitch can prevent your site from staying online. Make sure there is more than one connection, and that all connections have sufficient bandwidth that your site will respond quickly to HTTP requests.
Don't just choose a cheap web host. Just because a host offers the lowest rate doesn't mean their service is up to snuff. It's not worth saving money if you end up with a service that doesn't meet your needs in terms of support, service or quality.
Control Panel
Before selecting a web host, take a look at the features on the control panel. A web host that is worth it, should give you directions on walking you through setting up your site. If you find that learning the control panel is too hard, try to find something a little easier.
To obtain better control of your server or to test new software, you might want to choose a host that provides a VPS (virtual private server) plan. A VPS plan allows you to test everything first and set up personalized settings for your server. You can manage different accounts and install any software you want. However, this kind of server requires you to learn how to administer it.
As previously mentioned, many site owners don't know that much about hosting when they begin a website. After reading this article, you should be better informed about the subject of hosting. Remember what was discussed here to ensure that you find the best possible web host.

subset: commoncrawl


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Susan Payton
Susan Payton is the President of Egg Marketing & Communications., an Internet marketing firm specializing in marketing communications, copywriting and blog posts. She's written three books: DIY Press Releases: Your Guide to Becoming Your Own PR Consultant , 101 Entrepreneur Tips and Internet Marketing Strategies for Entrepreneurs. Connect with Susan on Google+.
Articles by Susan
Sales and Productivity
5 Ways To Hone Your Sales Messaging
Sales Performance
The Zig Ziglar School of Sales: How To Overcome 5 Basic Sales Obstacles
Despite many salespeople's attempts to reach the pinnacle of the sales mountain, no one has come closer to truly understanding the psychology of selling as well as Zig Ziglar.
Sales Performance
5 Tips for Rocking Your Sales Proposal
Your proposal shouldn't be centered around your fantastic products or benefits of working with your firm. It should focus on addressing your customer's needs.
Sales and Productivity
How to Generate Inbound Leads Through Social Media
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5 Situations Where You Shouldn't Expect to Make A Sale
Sales and Productivity


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Posts filed under '4 stars'
Black Rebel Motorcycle Club – Definitely Contenders…
So Radiohead and Jet get together and head out to a bar. A dark, dirty, nasty townie bar where one glance at the wrong guy could get a bottle smashed on your face. The kind of place where the 50 year old waitress that's been working there since she dropped out of high school is just far too thick to pull off that mini skirt – but it's not stopping her. The boys have a few rounds (warm, domestic and cheap from glasses that have never seen soap) and then make their way to the door and head off to a U2 show in at some massive arena in the city. Sound far-fetched? It is. It's also a fine metaphor for "Black Rebel Motorcycle Club" (BRMC.)
Taking notes from bands like the Sonics and MC5, BRMC are striving to bring a raw energy and an unapologetic dirty attitude to their sound. In fact it's so dirty that when they move the vibe to half-time it's just downright raunchy. Combine that with a sometimes more emotionally hyper-produced Radiohead vibe (sometimes resulting in sound layers only dog could hear) and the ability to push – but not break the bounds of marketability and it seems clear that if you haven't heard of BRMC, you will.
Aside from the production work, Peter Hay's vocals are the biggest standout on this album. Continuing the band's theme of intriguing combinations, Peter's vocals are simultaneously polished enough for top 40, emotionally deep enough to make the young girls swoon, and have just enough rasp to lend credibility to the blues/punk core of the BRMC theme.
How do you combine punk inspired self-destruction with a truck load of moody ambiance and enough hooks to not frighten the kids? After 5 albums and 10 years on the road Black Rebel Motorcycle Club seems to have figured it out.
A.K.A. Simply Cool…
buy it on iTunes | check it on CDBaby
I start this post with a very special thanks to Ryan Spalding (primary contributor to "Ryan's Smashing Life", a larger and much more professional and prolific music blog than my own.) Ryan is an acquaintance who thankfully passed some free tickets to my wife and I for the recent 'Mission of Burma' show at the Paradise Rock Club in Boston. We got there in plenty of time to catch the opening band, and honestly had no idea what to expect. What we got was no less than amazing (!) – allow me to poorly set the musical scene…
Without warning we were wrapped in a sultry, snaking bass line that floated through the crowd like winding chains of smoke. Positioned on top of this wonderfully thick blanket of rhythm were the unmistakable tones of a baritone sax – in fact, they were the absolutely unmistakable tones of Mr. Dana Colley of 'Morphine' fame.
Providing not only the bass but the vocal melodies for this dark and smoldering concoction were the unmistakable vocal talents of MS. Monique Ortiz – her voice blending seamlessly in moody melancholy with the long, low moaning of Dana's saxophone.
Seated solidly at the core of these strangely primal sounds – now permeating every pore of all those in attendance – is Mr. Larry Dersch. Larry's percussion is expertly delivered, acting almost as an ever throbbing EKG for the entire performance.
Was this gripping combination of talent some strange coincidence? Some unexplained happenstance? Absolutely not. This is the group known as A.K.A.C.O.D.
Starting slowly with moody, provocative tones they progressed evenly through the set ramping up to some very aggressive – simply angry – pound against the walls – rip the chains from your wrists tunes that had everyone in attendance helplessly bobbing their heads and riding on an rhythmic waves of distorted bliss.
There were only 2 questions I had after the performance… (1) How the hell does Dana get those sounds to come out of that sax? And (2) How quickly could I get to the merch table to get a CD.
If you dig Morphine – if you dig PJ Harvey – and if you ever wondered what those two great tastes would taste like together. You MUST see these guys live.
The Forms – Get on Board Before They Leave Without You
The short review… Go buy this album before they go big and you can't get any credit for the discovery. This album is good – and as these guys really start refining their style – the next one is only going to be better.
– Check out "The Forms" on MySpace –
Stand-out tracks:
1. "Bones" – Fantastic Tune!! Can't say enough about it. Best track on the album and I never get tired of it.
2. "Oberlin" – Has top 40 written all over it.
3. "Transmission" – an excellent example of The Forms' talent for overlaying and mixing harmonies and textural elements to create a wave that just carries you along. The best part is, you never stop to think about where you're going, you just enjoy the ride.
The longer form… Are you bored with the typical 4/4 time signature? Do you like the simple elegance and general vibe of Coldplay but wish Chris Martin had more balls? Do you enjoy complex rhythmic harmonies that take you on an almost rapturous journey? Then you need to check out "The Forms."
Woven vocal melodies, synthesized atmospherics, driving piano and the occasional dirty guitar all punched with an almost tantric rhythm section, The Forms craft a unique and surprisingly purposeful sound.
I've been killing myself trying to come up with a creative way to describe this very atmospheric yet decidedly indie-rock based sound and the best I can come up with is – it almost feels like a 30 minute ride on a huge velvet tapestry. (An admittedly hokie description perhaps – but also true.) The Forms sound is warm and inviting; truly comfortable and oddly transportive.
My only cautionary words about this album would be – slightly repetitive. While The Forms are definitely doing interesting things with rhythm, and even more with vocals and harmony, some of their same techniques appear again and again from track to track. This leads to a similarity that might even cause you to periodically ask yourself, "haven't I heard this song before? …No." You'll quickly reply to yourself and continue enjoying the music.
It's certainly not bad enough for me to recommend against the album – more a cautionary word for the band. These guys are quite talented and have a significant future in front of them – in fact, I'm surprised they haven't already gained significant main-stream success.
Go get the album and get in on the ground floor before these guys hit the big time and you're just another wanna-be trying to get on the band wagon!


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- Akciós csomagok
- Könyvek
- Modellek és eszközök
- Citadel
- Warhammer 40.000
- Age of Sigmar
- Horus Heresy
- Blood Bowl
- Warhammer Underwolds
- White Dwarf
- Necromunda
- Citadel
- Citadel
- Társasjátékok
Triumvirate of Ynnead
Though the chosen of Ynnead are extremely dangerous in their own right, when they marshal their strength as one they have the power to alter the fate of the galaxy. Striding majestically at the front comes Yvraine, high priestess of the Whispering God; by her side is the Visarch; and hovering above like a macabre angel is the Yncarne. Though these three are surrounded by an air of morbid power, they represent the Aeldari race's greatest hope for a dramatic rebirth.
This box contains the Triumvirate of Ynnead, 3 miniatures who can be used to field the eponymous formation from The Gathering Storm: Fracture of Biel-Tan. It includes:
The Yncarne, Avatar of Ynnead, wreathed in a roaring psychic hurricane, invigorating the spirits of the Aeldari around them, the Yncarne comes armed with Vilith-zhar, the Sword of Souls which can take many forms – this miniature includes a sword and a pair of daggers;
Yvraine, Emissary of Ynnead, clad in the style of the ancient Aeldari and accompanied by a psychic familiar known as a gyrinx, she carries the Cronesword Kha-vir, the Sword of Sorrows;
The Visarch, Sword of Ynnead, Yvraine's chosen champion, clad in baroque armour of the ancient Bel-Anshoc style, he channels the lost souls he has accumulated to become an ever-more lethal opponent. He is armed with Asu-var, Sword of Silent Screams.
Supplied with 3 Citadel 32mm Round bases, 1 Citadel 40mm Round base and 1 Citadel 105x70mm Oval base.
2 025 Ft 10 125 Ft 6 919 Ft 13 500 Ft 5 400 Ft 5 400 Ft 8 438 Ft 8 100 Ft 8 100 Ft 8 438 Ft 6 750 Ft 5 063 Ft 16 875 Ft 3 375 Ft 7 425 Ft 9 450 Ft 6 244 Ft 4 050 Ft 23 625 Ft 9 450 Ft
9 450 Ft 5 400 Ft 6 750 Ft 8 100 Ft
Warhammer 40K egységtípusHQ StátuszRendelhető (várható kiszállítás 7-21 nap)


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I had been scoring Bs and Cs for Maths and A Maths since Sec 3. But after attending Ms Jolyn's classes, I have managed to score A1 for both Maths at O levels. Ms Jolyn is patient and would always take the time to explain concepts clearly. Thank you very much, Ms Jolyn!
Joshuea Gan Anglo-Chinese School Barker February 13, 2017
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Optimal Dental Center-Reston
SUITE 250 Reston, Virginia 20191
Mon: By appointment only
Tue - Wed: 8:00AM - 5:00PM
Thu: By appointment only
Fri: 8:00AM - 5:00PM
Sat: 9:00AM - 3:00PM
Sun: Closed
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Trang Ton
Certifications & Memberships
5 stars Victor A Featured review
Yes indeed, I can recommend you to my friends and relatives in a heartbeat! Moreover , due to my life long teeth decay ( probably some genetics and adverse environmental factors ) I have been exposed to dental care in four countries and I sincerely advise you to change the name from Optimal to Supreme ! I am very serious about that! What a pleasure having a perfect filling of upper incisor with Dr. Assal who is a very highly trained professional with a big kind heart! Thank you to all wonderful team. Have a good luck for many years to come ! Victor Ananyev
Dear Victor,
Thank you for taking the time to share your positive experience that you have had in our office. We appreciate your awesome review. We look forward to continuing caring for your smile for many years to come.
Best regards,
Trang Ton - Practice Administrator
5 stars James M Verified customer
Batalie was Dr. Dangs Assistant and on this day she installed my implant with no assistance from the good Doctor. She was very professional and got right down to business when I arrived. She was kind and pain free which is always exactly how I like it. I have only been to the Reston office once before and the experience was a good as any visit I have had at the Fairfax Office. The only person missing in the Reston Office is Dr Nuygen and she is one of the best dentists in the country. Optimal Dental Center are true professionals and I am glad to have been with them for over 12 years. Best Dentists in Virginia !!!
Dear James,
Thank you for the wonderful review!!! I've shared your review with Dr. Dang, Dr. Nguyen & Batilie. We are truly blessed to have your trust to take care of yours & your family's smiles for over 12 years & looking forward to continue caring for you & yours!
Warmest Regards,
5 stars Laureanne V Customer since 2014
What an amazing experience! From start to finish, Optimal Dental in Reston was incredible! A couple days ago I had my second appointment there, and once again it was flawless! Their staff are all exceptional, friendly and genuinely care! My treatment was pain-free and the follow-up emails and phone calls to check up on me once the sedation wore off was unexpected and incredibly thoughtful! I have never been a fan of the dentist, that is until now! I refuse to go anywhere else except Optimal Dental! You guys are great! Thanks again!
Hi Laureanne,
Thank you for your kind words and your great review for our office. We look forward to continue caring for your dental needs.
Happy Holidays!
5 stars Maria A Customer since 2014
Excellent service, from making the appointment, welcoming you, chair massage, nice music that distract the torture after opening you mouth. It is great! I almost can say I enjoyed the drilling. I really like Optimal Dental Center-Reston. I will change the dark blue color of the web page. I can not see what is written in black.
Hi Maria,
Thank you very much on your positive review for our office and for taking the time out to give us feedback on our website. We greatly appreciate that. I believe our Drs. have updated our website since your feedback, and would love for you to let me know if you might have any more input. You can email me directly at firstname.lastname@example.com.
We look forward to continue serving your dental needs, and hopefully at subsequent visits, you will continue to find your care with our office enjoyable.
Happy Holidays to you and your family!
Office Manager
Also in Reston
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I Care Doctor Herndon
Dr. Chris Oliver, Oliver Chiropractic & Acupuncture


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Any website needs secure and reliable hosting.
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Miller says: "You can almost count the calories on your fingers and toes."
AdMonkey says: "This might be true if you're really drunk and seeing double and you can't count very well. 10 fingers + 10 toes = 20. Twenty is not almost sixty-four."
Just tried a Miller Genuine 64. Wow, this is lousy beer. Wait. It's not even really beer, somehow…I'm sorry to say it, but almost no taste at all, and it literally tasted like a glass about a quarter-filled with regular Miller Geuine Draft and then topped off with water. No exaggeration. Why market something like this? If it sells, I'll be amazed. Luckily I only bought one bottle!
Any one of the non-alcoholic beers on the market is way, way better than this supposedly fully alcoholic beer. I mean, with flavor and everything.
Is this actually a remarketing of what they called back in prohibition days "Near Beer"? Good Lord. Avoid it. Not even worth trying.


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The Effect of Temperature Elevation on Cryopreserved Mesenchymal Stem Cells
This source preferred by Damien Fay
Authors: Fay, D., Norkus, M., Kilmartin, L., Murphy, M.J., Ólaighin, G. and Barry, F.
Journal: Cryoletters
Volume: 34
Issue: 4
Pages: 349-359
Background: Cryopreservation is of particular importance in stem cell research and regenerative medicine as it permits long term stabilisation of biological cells. Cells retain their regenerative capacity after years of storage at cryogenic temperatures. However, elevation of temperature may occur due to variety of reasons, for example in the event of equipment malfunction or during delays in transportation. To date, a limited amount research has been carried out to examine the effects of temperature elevation on stem cell survival ...


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Cambridge Family & Children's Services (CFCS) is a non-profit organization that works in partnership with the Massachusetts Department of Children and Families (DCF) and the Massachusetts Department of Developmental Services (DDS) to offer the following specialized services:
- Adoption Services – recruiting, training and preparing individuals and couples to parent children in DCF foster care waiting for adoption; and assessing, matching and placing children referred by DCF into permanent adoptive homes—children who are likely to be older, children of color or to be waiting to be placed with a sibling.
- Developmental Disabilities Services – providing respite and other flexible family support services to families caring for a child or adult with disabilities, as well as intensive skill training, behavioral consultation and advocacy for the families of school age children with multiple special needs and who are at risk of being placed in residential care outside the home.
- Intensive Foster Care – providing time-limited therapeutic foster care for children coming from hospitalization or residential treatment to support their successful transition to their permanent plan—return to their birth family, guardianship, kinship care, adoption or a less formal but equally committed connection to an adult who will help the foster youth prepare to move into responsible, independent and self-sufficient young adulthood.
- Residential Services – offering transitional housing in group homes as well as supervised apartments, and educational advocacy and career preparation for older adolescents moving on to independent living after many years in DCF care.
- Volunteer Mentoring Programs – recruiting, training and pairing volunteer mentors with recently homeless families, pregnant and parenting teens, foster children and at-risk school-age children and their families for guidance and support.
- Family Support and Stabilization – offering a variety of short-term, intensive, in-home services and supports aimed at providing wrap-around planning and support for children returning from, or at risk of, referral to DCF' out-of-home placements, as well as families of young children with a first-time report to DCF for alleged abuse or neglect.
December 2012 Update – New Mentoring Program for Youth with Family Member with Mental Illness
We are also seeking volunteer mentors for a new pilot program, Heads Up – connecting youth (ages 8-22) and mentors who share the experience of having a family member with a mental illness. Through supportive and lasting relationships, mentors help youth process their emotions, learn about mental health, and build self-confidence. We are the only mentoring program in the Cambridge area specifically serving this group of young people.
If interested in Heads Up, please contact Yelena Tsilker at email@example.com or 617-876-4210.


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Special Thanks:
Simon Battersby Consulting Ltd: Professional Website Designer who developed the Dartefacts site for me.
After several failed attempts of my own trying to create a 'Dartefacts' website I finally decided to employ the services of a Professional. I can thoroughly recommend Simon Battersby Consulting Ltd.
Acknowledgements and Useful Links to websites and individuals whose information/ data/ personal knowledge has significantly assisted in compiling 'Dartefacts':
I do try my best to acknowledge where I get my information from but Dartefacts started many years ago as a personal 'GPS database' so back then I didn't bother to keep 'references' as to where I was getting all my information from. It was only years later that I realised others might want to have access to all this data! So, if you think some of my data has come from you or another source and you believe you can help me 'fill' my referencing 'gaps' I would be very happy to hear from you and add credit where it is due. I am slowly adding 'Reference' and historical information etc. to individual Dartefacts and classifications, but that is proving to be a big task and a lot of admin, so it may take a while to finish (i.e. decades!!). In the meantime I am very happy to add a general reference/ acknowledgement if appropriate below:
Weather, Military Firing Ranges, WebCams and Mapping Tools:
Dartmoor Firing Times: Bang! Bang! Aargh!
DartCam: Image of Dartmoor RIGHT NOW!
Princetown Traffic Webcam: Not entirely certain yet.. but I think this cam is stuck in February 2009?
British National Grid Map: 4 fig. NGR on each square!
Where's The Path?: Map gets 'used up' quickly!
Side by Side: Awesome! Provides 10 fig. NGR! I use this all the time to establish items from old maps (like Bench Marks) as well as from the satellite imagery. There appears to be an inaccuracy of approximately 10 to 15 metres in the 10 fig. NGRs provided. Add 10 to 15 metres North (and possibly a few metres to the West) for a more accurate result. You can acquire the NGR for a map item by hovering over it with your mouse and the ten figure NGR will appear on the bottom corner.
Dartmoor Maps Offline: iPhone and iPad.
Grid Reference Finder: Very nice grid reference management tool.
Dartmoor National Park Camping Map: An OS map showing areas permitted for camping. Very high level of zoom – a close 1:25 – so it's also very useful for studying the moors from an armchair whilst planning your next camping adventure!
Geograph Map: This site is proving very useful for acquiring 10 fig. NGR from Ordnance Survey 1:25 k Maps.
'Find Grid Ref' Dartefacts: The Dartefacts Grid Ref Finder – courtesy of Simon Battersby Consulting Ltd. Only accepts mouse clicks for selecting, but touch screens can navigate around the map.
Ordnance Survey First Series (1856) Map:
Old-Maps.co.uk: Very similar to side-by-side in that this site provides zoomable old maps to easily view. I have found quite a few B.M.s (Bench Marks) on these maps that don't appear on side-by-side maps. Unfortunately there does not appear to be a feature to 'extract' the NGR for items that appear on the maps, unlike side-by-side.
Prehistoric Dartmoor Walks (PDW): Dave Parks. Used extensively for Prehistoric category and data).
Prehistoric Dartmoor Walks (PDW), Dartmoor 365 Resources Page: Dave Parks provides a link for every 365 page to an Ordnance Survey Map that displays a graphic square showing the one-mile area covered. Genius.
Dartmoor Tinworking Research Group (DTRG) Tinners' Map: Murray Oates. Used extensively for tin category and data. Now held within the pages of the Dartmoor Tinworking Research Group ( DTRG). Brilliant use of a Dartmoor map with map dot icons that allow a pop-up of the tinner hut with photo and further data – including dimensions.
Dartmoor Crosses: Maurice Daniel & Glenn Bearne. Used extensively for the Crosses category.
Prehistoric Monuments of Dartmoor: Bill Radcliffe. Used for further Prehistoric information – very good at listing monuments that no longer exist – they might one day be found! Extensive Listings.
Dartmoor Archive: 'The Dartmoor Trust has financed the digitisation of this important historic collection of photographs taken by the author and antiquarian R. Hansford Worth between the 1880s and 1940s, the originals held by the Torquay Natural History Museum. The Trust has contributed £6500 to this work, eventually resulting in around 5500 images being added to the Dartmoor Trust Archive for public view.' (text quoted from the Home Page of the Dartmoor Archive).
Dartmoor CAM: Keith Ryan. Used extensively for further information – a blog of group walks, very informative and often with 10 fig. NGRs!
Legendary Dartmoor: Tim Sandles. Used extensively for further information – if it's not here it's probably not anywhere! The definitive 'go to' online resource for Dartmoor history and information.
Dartmoor Walks: Richard Knights. Used extensively for further information. Great for walk ideas!
Waymarking.com: Dartmoor Granite classification. Many Dartefacts 'found' here! You do have to join up to gain access to the gps/kml etc. files. A great resource but not easy to search.
Dave Bellamy: Used for some tor and hill, trig point and car park locations.
Tim Jenkinson: Flickr: So many tors! Great for lesser known tors.
Tim Jenkinson: (Dartmoor Oddities) Flickr: More specific.
Keith Parsons (Google Maps): Initial PCWW (Plymouth Corporation Water Works) Granite Posts' grid references and information taken from a survey carried out May/June 2010. This data was superseded when I discovered the Plymouth City Council data (below) – however it proved very useful in early explorations and provides a Google map of most PCWWs (which Plymouth City Council does not).
Facebook 365: A Facebook group focused on visiting all 365 square miles of Dartmoor. Many members of this group have contributed information and advice including: Penny Samuels, Dave Hamnett, Tim Sandles, Paul Buck, Phil Sorrell, Dave Johnson.. (..to be continued!)
The Milestone Society: Vast number of items available as downloads to view on Google Earth or as Spreadsheets. Milestones, Crosses, Bound Stones etc. etc. – wow! A treasure trove of data!
Plymouth City Council (& Museum): This link is for: LEAT STONES, WATER WORKS AND WATER CATCHMENTS (LS & PCWW) Used extensively in the collection of PCWW marker posts around Burrator. The information on Plymouth City Museum's web site was collected by volunteers during the Plotting Plymouth's Past project: 'Mark Fenlon and Ernie Stanton researched, located, recorded and even uncovered stones, and shared their knowledge. Michael Chown, Patricia Luxford and Richard Spear have worked behind the scenes on data entry. Gloria Dixon and Doreen Mole have given vital administrative support.'
Moorland Walker: Paul Buck. Excellent 'tors collection' and entertaining Blogger.
Tor Bagger: Max Piper. Excellent Blog and source of Dartmoor Tor information
Dave Hamnett: Dave has very generously provided Dartefacts with the National Grid References for the WD and PUDC boundary stone collections and continues to provide information for many other items.
Peter Cook: Has kindly provided numerous corrections to those very rare errors within Dartefacts (!) as well as helping to add content to the Dartefacts descriptions. Always appreciated!
Dartmoor Magazine: I only need 15 copies; 1, 4, 5, 7, 8, 10, 11, 12, 101, 104, 110, 111, 112, 113 and 114 to complete my set! Anyone out there want to part with their magazines!? Reasonable offers considered! :o) A great magazine with many, many articles that often provide grid references to 'items'. The letters section frequently reveals little known 'finds'.
Dell, S. & Bright, J. (2008) 'Dartmoor's Sett Makers' Bankers (An industrial mystery solved?), The Dartmoor Company: Published book used for many of the listed 'Bankers' in the Sett Makers' Bankers Classification within Dartefacts. At the back of this book is an excellent listing of 110 locations of Bankers (with 4 errors).
Peter & Karin Brooks: Peter & Karin had kindly supplied many bits of information and corrections to the site – but have recently come on board and now provide many of the Dartefact pages with their own photographs and further information. Additionally they came up with the 'Square Bagging' concept.
Johnies Meanderings: Johnie Stickland. A truly excellent Blog, informative, fun, interesting and a number of 'Dartefacts' that I haven't seen listed anywhere else!? Often provides grid references. Loads of great walk ideas!
Dartmoor News: Paul Rendell. Another great read! I almost have the 'full set' of these (only missing issues 1 – 13!) There are often great 'treasures' to be found within its pages. If anyone has any of those 'early' copies I would be very interested in purchasing! I did get my hand in one of the photo galleries once! Fame at last!
Nick Udy: Photographer. Has kindly offered to share a number of his excellent images within the Dartefacts website. Look out for his spectacular work on some of the 'headers' (top of page images).
Dartmoor Guided Walking & Activities:
Moors and Tors: 'Walking for health and happiness on Dartmoor in all weathers and over all terrains' with Liz Miall, an enthusiastic local guide.
Dartmoor's Daughter: 'Explore. Learn. Enjoy. Walks & Nature Connection Experiences for Transforming Health, Wellbeing & Performance' with Emma Cunis.
Websites of interest:
Dartmoor Tinworking Research Group (DTRG)
Tinners' Buildings Research Project: This link no longer works – but once seemed to indicate that the DTRG group were embarking on a systematic and highly detailed survey of all Dartmoor tinner huts? Maybe this will be revealed again in the future? I will keep this link here just in case DTRG decide to continue this excellent idea.
British Film Institute 'Britain on Film': Dartmoor: A fabulous and free video library resource. Many archive films of Dartmoor.
Bibliography: (an ongoing task with the intention to scan the book and magazine covers of all the Dartmoor literature I own and add author and book name.. I need to turn this list into a grid.. (next winter maybe..)
Dartmoor Tourist Association


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Annual out-of-pocket (OOP) maximums for all plans will be set at a maximum of $6,850 for self coverage and $13,700 for family coverage in 2016.
For plan years beginning on or after January 1, 2016, annual out-of-pocket (OOP) maximums for all plans may be no higher than $6,850 for self coverage and $13,700 for family coverage. These amounts are subject to change every year as determined by the IRS. All benefits contribute to the OOP maximum, including prescription benefits.
OOP Maximum Limit
(Self Only)
OOP Maximum Limit (Family)
*High deductible health plan out-of-pocket maximum limits for 2016 will be $6,550 and $13,100 for self-coverage and family coverage, respectively.
Note: Grandfathered plans are not required to meet this provision.
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© 2018 CDPHP. All Rights Reserved | Capital District Physicians' Health Plan, Inc. | 500 Patroon Creek Blvd. | Albany, New York 12206


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Softwood Skirtings & Architraves
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Glazed Ginger Chicken Wings
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Serves 12 |
Simple and zingy wings everyone will love.
|12 chicken wings
|1 tablespoon vegetable oil
|1/3 cup orange juice
|2 tablespoons minced green onions, green parts only, for garnish
|1/2 cup soy sauce
|1/4 cup orange marmalade
|2 tablespoons fresh ginger, minced
|1/2 teaspoon pepper
- Combine soy sauce, orange marmalade, ginger and pepper in small bowl. Pour half of mixture into a container; cover and refrigerate. Pour remainder of mixture into a resealable plastic bag. Add chicken and seal bag. Refrigerate, turning bag occasionally, for at least 30 minutes up to 24 hours.
- When you are ready to cook, remove chicken from bag. Discard marinade. Heat oil in a large skillet over medium heat. Add chicken, turning occasionally, for about 10 minutes or until chicken is browned.
- Add marinade from refrigerated container and orange juice. Bring to a boil. Reduce heat to low; cook for about 15 - 17 minutes or until sauce is caramelized. Transfer wings to serving platter. Pour sauce from skillet over wings and garnish with green onions.
|Side, appetizer
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My milkshake appears, and it is beautiful.
A thin layer of frost coats the outside of the thick, cold glass. A generous chunk of chocolate cake sits atop the shake's brown surface, stuck in the middle like some wayward jungle explorer suspended in quicksand. A circular swoop of chocolate sauce drapes across it all.
I hesitate for a second, reaching for a spoon but eyeing a straw. The spoon quickly makes me feel foolish, as I slurp awkwardly from it. I ditch it and grab the straw, a sometimes-questionable milkshake method. If they're too dense to sip, you get a furrowed brow and a headache. If they're too soupy, it's done in a flash.
But this is a bourbon-and-cake shake at Chuck's, Ashley Christensen's fashionable burger outpost in downtown Raleigh. It's so smooth I manage it easily without flatware. The spoon only proves useful when I reach the bottom, since I need something more substantial for scooping up leftover bits of crumbly cake. Slightly buzzed and completely sated in the late afternoon, I oblige, digging in until I'm done.
It seems hard to screw up something as simple as a milkshake—it's just milk and ice cream, right?—but Chuck's elevates the options with the tantalizing addition of alcohol. Most milkshakes include a splash of milk to make the blend creamier, but the liquor serves the same purpose here; otherwise, a manager tells me, you'd end up with an alcohol-infused dairy soup. The ice cream is so cold when it hits the kitchen's Hamilton Beach blender that it needs some extra juice to boost it to a temperature that allows for the correct smoothness. That texture, as I learned firsthand, makes it easier to enjoy with a straw than a spoon. And these spiked shakes are boozy wonders that make you glad to be a grown-up.
Chuck's uses Howling Cow ice cream, the famed product of N.C. State's Department of Food Science, for the foundation. The year-round, non-alcoholic additions include updates on the basics—dark chocolate cake, salty peanut butter and roasted banana, and Madagascar malted vanilla, each topped with some whimsical delight, like the cake. Specials shift every few weeks, from a current offering that incorporates cold brew coffee from Christensen's nearby Joule, to fresh fruit throughout the spring and summer. Sometimes the specials are cereal-based (Captain Crunch or peanut butter cocoa puff) or even pastry-inspired, such as Chuck's more recent carrot cake shake.
Still, even as the specials come and go, the manager assures me, the standard options outsell them all. I follow that lead, and the classic chocolate calls me—and so does the bourbon.
The staff at Chuck's has recommended alcohol pairings for all the shakes, including Old Grand-Dad bourbon, Sailor Jerry's spiced rum, Cruzan dark rum, Bailey's Irish Cream, or Kahlúa. Still, if you find yourself craving a Madagascar malted with tequila, they'll indulge you. I'm not feeling quite that adventurous, but I love bourbon and chocolate in equal measure, so my decision is easy and obvious. (Kahlúa and frozen cold brew coffee was a tempting mix, too, but how many shakes and shots does someone need before four p.m.?)
You can opt for a one-ounce pour of booze or a double, which proves to be the correct choice. There's enough bourbon in the shake to taste but not so much that it smothers the sweetness of the Howling Cow. The bigger dram adds a tiny little sting behind the sweet, and, on an empty stomach, even provides a little buzz. (Oops.) Any less, though, and it might be difficult to tell much of a difference from a non-alcoholic shake.
Especially considering the slim list of ingredients, Chuck's decadent shakes aren't exactly cheap. The alcohol-free version will set you back only five dollars, but a shake with one ounce of liquor is nine dollars, while two ounces punch it all the way up to twelve. But the tall portion is generous and rich enough to share, a strategy that, as I finish my chocolate-and-bourbon dream, actually starts to make sense. If I'd only had half this one, that Kahlúa-and-coffee confection might still be an option, too.
This article appeared in print with the headline "Booze to the Yard"
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Accommodation in Bournemouth is your guide to accommodation in Bournemouth
and other accommodation including guesthouses and B&Bs.
West Cliff Gardens, Bournemouth, Dorset, BH2 5HL Telephone: 01202 552845 01202 552845
Website - Email
Distance Bournemouth centre is approx 0.17 miles
Proprietor and staff of The Hotel Riviera By the Sea welcome you to our comfortable surroundings where quality and standards of service are of paramount importance, and were you can experience probably the best sea views in Bournemouth.
Our hotel is situated in the West Cliff area of Bournemouth in a quiet cul-de-sac with direct access to the beach and promenade and enjoys breathtaking views of Bournemouth Bay.
We are near the town centre, the Pavilion, cinemas, pier and only a short walk from the Bournemouth International Centre (BIC).
The majority of rooms have full or side sea views. All rooms are en-suite, centrally heated and have satellite television, radio, telephone and tea and coffee making facilities.
Accommodation in Bournemouth. Contact Queensborough Group on 01204 373710 or visit Queensborough Group | Terms & Conditions | Privacy & Cookie Policy | Bournemouth Links


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5 Reviews
Born in the wild.
Slip him inside the Patagonia Infant Boys' Micro D Bunting to let him feel as comfortable in the natural world as he is in your arms. These reimagined feety pajamas are made for babies raised around the outdoors, so they're crafted with recycled polyester fleece to dry quickly while keeping him warm and cozy. There's enough room for layering on colder days and the three-panel hood offers him a snug fit.
Your little tyke may not be used to the cold yet, so the Micro D Bunting is backed with an internal wind flap and a three-snap closure on the neck that prevents chafing. The welted, full-length zipper gives you easy access to any smelly surprises in his diaper while the gusseted crotch and flat inseam gives him ease of movement. This bunting also features convertible hand mitts with spandex binding and non-skid, synthetic soles on the feet.
- Micro-polyester fleece, recycled polyester
- Quick-drying
- Three-panel hood
- Welted, full-length zipper
- Gusseted crotch
- Item #PAT012J
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Great suit
- Familiarity: I've used it several times
- Fit: True to size
This was the first snowsuit we bought for my son. It fits well and keeps him warm
- Familiarity: I've put it through the wringer
- Height: 5'9"
- Weight: 140lbs
My kids live using this. This has lasted the use of three kids. Very well used, and held up under years of use.
Ready for fall
This is a great bunting for fall or even a layer or a cold day inside. Like all other Patagonia baby clothing it runs slightly large.
Awesome Piece for Infants!
- Familiarity: I've used it once or twice and have initial impressions
- Size Bought: 18 month
- Weight: 23lbs
Our son is 9 months old and is already outgrowing his version of this in the 6-12 month size. We had to get another one to have on hand for when the other finally does get too small. We are an active family that camps a lot and takes the kids in the backpacks in the winter time. This is a must have for cooler temps and easy layering. Plus we like that you can still put the kid in a carseat and he's safe and warm.
I want an adult one....
- Familiarity: I gave it as a gift but have feedback to share
I am planning to give this Patagonia bunting to friends who just had a baby, and it looks awesome! The fleece is so soft and the diamond stripe pattern is really cute. I would love to wear this if they made it for adults.
I don't have kids, but the full length zipper seems ideal for getting a baby in and out of it and the top close to the chin switches over to buttons which I imagine is good for not worrying about zipping skin in. Feels like a really solid product (I would expect nothing less from Patagonia)