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Equal Opportunity for America's Youth
with Tanya Gibson of Big Brothers Big Sisters of America
Since its founding in 1904, Big Brothers Big Sisters of America, the largest mentoring organization in the U.S., has dedicated itself to values including justice and inclusion.
Tanya Gibson, Vice President of Justice, Equity, Diversity, and Inclusion (JEDI) and Vice President of Human Resources at Big Brothers Big Sisters of America, joins host Tetiana Anderson to share how the group champions equal opportunity for youth in communities across the country.
Anderson: In the wake of the COVID-19 pandemic and protests that swept the country last year in pursuit of social justice, Americans are confronting issues surrounding racism, health care, and equity in education and society. Today, we will be focusing on our nation's youth. Hello, and welcome to Comcast Newsmakers. I'm Tetiana Anderson. From its very beginnings, Big Brothers Big Sisters of America, the largest mentoring organization in the US, has dedicated itself to providing equal opportunity for America's youth. In light of recent events, the group has reaffirmed its commitment to all of those principles, and joining me now is Tanya Gibson, Vice President of Justice, Equity, Diversity, and Inclusion, or JEDI, and also Vice President of Human Resources, all of it for Big Brothers Big Sisters of America. Tanya, thanks for being here.
Gibson: Oh, thank you so much for having me.
Anderson: So equity, justice, and all those ideals encompass have really been a part of your organization since the beginning, but explain how Big Brothers Big Sisters of America is really rooted in this idea that caring adults can make a difference in the lives of young people that they connect with.
Gibson: Well, you're so right, Tetiana. Through our founding back in 1904 with Ernest Coulter as a court clerk, we were founded as an innovative alternative to the juvenile justice system, and over the last 117 years, we continue to have those values as we are rooted in justice, equity, diversity, and inclusion. And so that's who we are, embedded in everything that we do every day.
Anderson: So based on that, we obviously know that your commitment to the importance of strengthening justice, equity, diversity, and inclusion among young people certainly is not new, but how is Big Brothers Big Sisters of America educating mentors, or the bigs, to better serve the littles that they are working with? And I understand there are some new things going on.
Gibson: Yes, Tetiana. So we have continued our work along empowering awareness and building perspectives for our bigs, so some of the new innovations that we've rolled out for our bigs to help support us in our JEDI work is through our JEDI orientation curriculum, the set of courses built through evidence-based outcomes and information that helps support our bigs. It's not just something that we do on Day 1. It's something that we do every day for our bigs to help them to understand the lived experiences of our young people, oftentimes who've come from different backgrounds and cultural heritages, and so it allows our bigs to be able to ask those questions, be supportive, empathetic, and empower our young people to be all that they can be with their potential.
Anderson: What was sort of going on in society? What was the climate that showed you that there was maybe a lack of knowledge or a lack of understanding on the part of the bigs when it comes to what these littles were going through? What made you say, you know, we have to stop and really do some education work around this for the bigs?
Gibson: Well, I think our social-justice movement that we saw over the last summer of the unfortunate events that transpired with loss of life really allowed us to look at ourselves and say that we can do more. We have been for the last 100-plus years matching our caring adults with our littles, but we found that we weren't doing enough. And as we saw our country working through what was happening, we also said we needed to do more, and so that's when we built out our JEDI orientation course. We provided weekly resources, different podcasts, books. We allowed for folks to be able to meet with us through a series called Race, Relationships, and Resources, where we talked about these issues that we heard from our young people, and they allowed to share with us what they felt were the challenges and issues that they face so that we could share that with our bigs and so that they could feel supported in the work and the relationships that we form with our young people.
Anderson: And what do you see as the sort of long-term benefit for the littles because of this new work that you are doing with the bigs? I mean, what do you want to see down the road that will be proof that all of this has worked?
Gibson: Well, I think the success of hearing from our young people that they have, whether it be going on to college, career, out in the workforce, that they have a life-long relationship with their mentor, that maybe they also come back and give back to another young person as a big. We recently formed a JEDI advisory council, and so I hope that our littles and our bigs see that the work that we're doing will continue, that we'll be listening to the issues that our young people are facing and support them not only as they are a young person in this organization, but hopefully, if they come back and become a mentor, they can be the next mentor who can help support a young person as they're going through life.
Anderson: And if people want to find out more about the work of Big Brothers Big Sisters of America, where can they go? What's the website?
Gibson: So, our website is w-w-w dot three B's, like big, BBB, S like sisters, dot O-R-G, and they can also follow us on our social-media channels, whether that be Instagram, Twitter, or LinkedIn. So lots of different ways to get involved and learn more about our work.
Anderson: Tanya Gibson with Big Brothers Big Sisters of America. Thank you so much for being here.
Gibson: Oh, thank you. It was a pleasure.
Anderson: And thanks to our viewers, as well, for watching. As always, for more great conversations with leaders in your own community and across the nation, be sure to log on to ComcastNewsmakers.com. I'm Tetiana Anderson.

subset: commoncrawl


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By: PTI
FOR Sawinder Singh, Kabul no longer felt home after the Taliban took over the Afghanistan capital last year. He ran a small 'paan' shop there, lived in a gurudwara, but always wanted to come to Delhi where his family lives.
He had applied for an e-visa. It was approved on Sunday. But the fear that gripped his wife for months had precipitated into reality a day before. The 60-something would never be home!
Singh's Gurudwara Karte Parwan on Saturday became the latest target of attack on the minority communities' places of worship in Afghanistan. Two people were killed. Singh was among them.
"He was trying to get a visa ever since the Taliban took over Afghanistan," his wife Pal Kaur breaks down, narrating how she feared for her husband after the Taliban stormed into the capital last year. "Had he got his visa in time he would have not have died this brutal death."
Several blasts tore through Gurdwara Karte Parwan in Kabul's Bagh-e Bala neighbourhood on Saturday, while Afghan security personnel thwarted a bigger tragedy by stopping an explosive-laden vehicle from reaching the place of worship of the minority community.
"We wanted him to come back as soon as possible. He was ready to sell his shop and move here permanently but the visa clearance never came and we lost him. In the past few months I lived with this fear only," Kaur told PTI at the family's home in Delhi's Tilak Nagar.
The gurdwara was a home to at least 150 Sikhs, who have been staying there since the fall of the Ashraf Ghani government last August. Singh was also a granthi (a ceremonial reader of the Guru Granth Sahib) there. The Islamic State has claimed responsibility for the deadly terror attack calling it "an act of support" for the Prophet. A day after the attack, India approved e-visas for over 100 Sikhs and Hindus living in Afghanistan.
Puneet Singh Chandhok, president of the India World Forum who has been coordinating with the Indian government to evacuate Sikhs from the Taliban-controlled Afghanistan, said he has been appealing to the government to grant visas to over 150 Sikhs staying there since the fall of the Ashraf Ghani government.
"Singh is also among the 109 people whose visas have been approved but this came too late for him," he said. "I have been writing to the government and had we acted promptly we could have saved him. The government should make immediate efforts to rescue those who are desperately waiting to return."
Since the Taliban took power in August last year, Afghanistan has seen continuing attacks by rival Sunni Muslim militant group Islamic State.


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This is an important test that helps measure the homocysteine levels in the blood.
About Homocysteine
What is homocysteine?
Homocysteine is an amino acid, one of the essential building blocks for all proteins in the body. High levels of homocysteine in the blood are associated with an increased risk of heart disease. The most common source of homocysteine is eating meat, blood levels can be lowered by increased intake of vitamin B12 and folic acid.
Why take the test?
This test measures the homocysteine levels in the blood. It is used to check for homocysteine related increased risk of heart disease.
What's tested
Heart Disease Risk
How it works
Purchase your Kit
Just order a test online and get your kit delivered right to your door unless you are ordering a COVID-19 Fit to Fly test where you will be given appointment options to attend our clinics across the United Kingdom for a nose and throat swab PCR test at the checkout stage.
Take your test and post
Follow our simple instructions to take your sample and post back the enclosed prepaid envelope to our accredited lab for processing. We also offer home or workplace visits by a qualified nurse. For COVID-19 Fit to Fly tests you must attend one of our partner clinics for our trained collection officers to take your sample. You will then have the results emailed to you.
Get results directly to your dashboard
You will receive an email notification from our medical team when your results are available on your secure personalised health dashboard.
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This is an important test that is used in conjuction with other tests to diagnose Lyme disease.
Finger-prick blood
2 tests included
This is an important test to help detect an immune response to candida and aid with the diagnosis of candidiasis.
Venous blood
3 tests included
This is an important test to help diagnose an infection with the Epstein-Barr virus.
Venous blood
3 tests included


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Headline errors happen, sometimes from typos and sometimes from stories published too soon, but some of the most pushback comes when a story's subject doesn't think the headline represents what they actually said. The latest case of that comes from Fox announcer Joe Buck against a Twitter headline from Sports Illustrated, and he's right.
Buck attracted a lot of attention Wednesday night for his comments on SiriusXM's Andy Cohen Live that if NFL games are played without fans thanks to COVID-19 restrictions, pumping in crowd noise (whether previously recorded or delivered live from offsite locations) "is pretty much a done deal." But his discussion with Cohen also saw him talking about how Fox was "looking at ways to put virtual fans in the stands." Buck had made some previous remarks about inserting crowd noise, including on HBO's Real Sports last month, but this marked the most definitive he's been on that front, so his remarks were newsworthy and were covered by plenty of outlets.
But one of those outlets, Sports Illustrated, conflated crowd noise (which Buck said "I know they'll do it" about, although he wasn't specific about the exact manner of delivering it) and virtual fans (which he said they were only "looking at") in their coverage of this. And one of their tweets about it led to Twitter pushback from Buck Wednesday. First, the tweet Buck commented on has been deleted, but here's a screencap of it from AA's Ben Koo (it also contained an image with a link to the SI story, but that didn't transfer):
Here's another tweet along those lines with a graphic and a link to the story. This tweet was still on SI's account as of 12:30 p.m. Eastern Thursday:
Do you think this is a good idea? ???? https://t.co/enAICJu2Zb pic.twitter.com/csiSo1EbqL
— Sports Illustrated (@SInow) May 14, 2020
And here are Buck's complaints about this:
Amazing the headline doesn't match what I said. Didn't think that happened at places like SI. I've been saying for over a month, including on HBO in April, that some ambient crowd noise under a broadcast is a simple, necessary tool to normalize the viewing experience at home…. https://t.co/6JY11ZcGZU
— Joe Buck (@Buck) May 14, 2020
There is no "traditional" take on this topic. It's new territory. Hoping stadiums are full and all is normal. If not, then it's a blank canvas. All networks will try to make it look and sound as normal as possible. It could lead to unprecedented, thrilling access. Who knows?
— Joe Buck (@Buck) May 14, 2020
But Crowd reactions are an enormous piece of the TV puzzle. All reactions by a crowd are valuable and to be used – as far as I know. I use it as much as I can and still keep my job. Big moments like the Minn. Miracle are MADE on tv because of the crowd noise.
— Joe Buck (@Buck) May 14, 2020
It doesn't have to be over the top. But something has to be there. Contrary to the misleading headline at SI and other places – I said FOX is WORKING on virtual fans. They are working everyday on ANYTHING to make our shows the best on TV. That's exciting to me, and I am thankful
— Joe Buck (@Buck) May 14, 2020
Some ideas will work and some won't. That's the nature of WORKING on something. It's uncharted water. It could be a very exciting time in network TV coverage. I can't wait to see how it all plays out. Praying for a SAFE return to a stadium near you for all involved.
— Joe Buck (@Buck) May 14, 2020
This ran in the LA Times last week. It's ALL a work in progress. pic.twitter.com/ugv437cSkf
— Joe Buck (@Buck) May 14, 2020
This snippet proving its other networks as well. https://t.co/O7PiVe6NYA
— Joe Buck (@Buck) May 14, 2020
See the last tweet. And I don't eat trash. Anymore https://t.co/j6Yv6OEhdi
— Joe Buck (@Buck) May 14, 2020
Last one. Cause I want you to understand. The crowd NOISE is different from the VISUAL of virtual fans. It's two different things. The headline said FOX would add both. The second is being worked on. Hope u have a good day! But I'm glad you get what "they'll" means. https://t.co/vX5Vep2BVn
— Joe Buck (@Buck) May 14, 2020
SI has also updated their article with a correction at the bottom, but weirdly, the correction only covers their line on how definitive Buck was about the noise, not the bigger error (their claim that Buck said Fox would use virtual fans, something he only said they were "working on"):
Correction: This story originally indicated that Buck said Fox was definitely planning to pump in crowd noise during games without fans. It has been updated to reflect that Buck did not definitively commit to Fox using artificial crowd noise. SI regrets the error.
SI is far from the only outlet to make Twitter errors or headline errors, but this one's notable for a few reasons, starting with the pushback it got from Buck. And he was correct to push back on the virtual fans aspect; he did not say that Fox "will add" virtual fans this year, as SI's tweet stated, but that "they're looking at ways to put virtual fans in the stands." The tweet combines the two things he discussed (crowd noise and virtual fans) and claims he said they're both at the "will add" level, and that's not true for what he said about virtual fans. And that led to SI becoming the story themselves, which is just the latest in a string of poor recent looks for them.
[Screengrab of Buck at top from a 2017 Undeniable clip]


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About the WCC
A little history
1982 is the first entry I can find in the Minute book for an Informal meeting held at the Westwood Hotel in September of that year. There is mention of a Christmas meal and the Clubs Annual Dance to be held at the Welshpool Town Hall. Up for discussion then was, exhibitions, slide projectors, competition battles, photographer of the year and so on. Apart from the request for a filing cab to store paper work related to the club's business - not a lot has changed in 34 years! Membership was around 41 back then with membership fees around £8 per year.
Welshpool Camera Club - now
The club has a vibrant mix of members. From Pros, Advanced, to amateurs we all "club" together to ensure our programme meets all of our members needs and suited to ensure members photographic skills are challenged regardless of technical ability. The club is more biased towards a "magazine" approach where we look more into mastering camera techniques through workshops and relevant subject matter experts via speakers and presentations.
If you are interested in joining the WCC please feel free to come along to any of our meeting, the first visit is free and if you like it, we are sure you will, you are more than welcome to join.


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Column: If East L.A.'s Latinos speak for the nation's, a wall could come tumbling down on Trump
One thing about Donald Trump.
Say his name and you get a reaction.
On the Eastside of Los Angeles, as Trump's star rises, most of those reactions are not simpatico.
The first word out of the mouth of Juan Gris, for instance, was unprintable, and what came after that was just as prickly.
"He's a racist," said Gris, a musician who was hanging out at Jim's Burgers in Boyle Heights, preparing to entertain lunch-hour diners on 1st Street.
For months, Trump was dismissed by many as an egomaniac without a chance of winning the GOP nomination to be president of the United States. But now he leads the race, even though you could fit the entirety of his policy plans on a matchbook cover.
His popularity is partly an anti-establishment phenomenon, but it's largely because Trump is still riding the horse that got him to the head of the pack: tough talk on immigration.
Trump has gone from sparring with the pope to jousting with former Mexican President Vicente Fox, who — like Juan Gris — resorted to unprintable language when Trump promised not only to build a border fence to the clouds, but to make Mexico pay for it.
"Please, you Hispanics, Latinos in the U.S., open your eyes," Fox said last week on CNN, warning that the U.S. "is going to fail if it goes into the hands of a crazy guy."
Orlando Calderon, 19, says his eyes are wide open.
"It's a joke that Trump is running for president," said the Los Angeles Valley College student. He wants to be a physician. He predicted an agricultural industry collapse if Trump's promised "deportation force" becomes a reality.
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But he doesn't think Sens. Marco Rubio or Ted Cruz would be any better.
He'll be punching in his first-ever vote for a president this fall, and he's hoping Bernie Sanders' name is still on the board.
As I roamed the Eastside, stopping by restaurants and shops, I found more disappointment than surprise among Latinos who've been following the presidential campaign and the spectacle of Trump's candidacy.
"I haven't heard anything positive," Sally Zhu said at BJ's Party Rentals in Monterey Park, where she and Veronica Lozano told me the Donald Trump piñata business remains brisk. "I heard someone say, 'Maybe we should get this so we could beat the blank out of him.'"
Trump has been gloating about dominating last week's Latino vote in Nevada, which would have been remarkable if it weren't so misleading.
He got the most Latino votes in the Nevada caucus, but that was a tiny sampling of registered Republicans in a state where the huge majority of Latinos are Democrats.
Latino Democrats outnumber Latino Republicans 2 to 1 in the U.S.
Not all Latinos support illegal immigration, by any stretch, and reasonable people have legitimate concerns about the costs and implications of having 11 million people here illegally. But on the Eastside of Los Angeles, just about everyone has a personal connection to the issue and understands the nuances and complexities ignored by Trump.
They know that people who are hungry, poor, living apart from loved ones and in fear for their lives because of violence are willing to take great risks for safety and opportunity.
And they know, often firsthand, that American titans of industry — many of them Republicans — are happy to wink and nod and hire housekeepers, strawberry pickers and chicken pluckers without much concern about documentation.
Get rid of them, says Trump, simple as that.
Build a wall and send the bill to Mexico. And each time one of Mexico's ex-presidents quite sensibly says, "Shove it, Trump," the candidate has a favorite applause line: "The wall just got 10 feet higher."
By election time, Trump's wall is going to be higher than Trump Tower.
"I really can't fault him for saying it because people are liking it," said Chris Ortega, a volunteer at Libros Schmibros lending library in Boyle Heights. "On the other hand, my parents came illegally for the opportunities here, and I think everyone does at least deserve an opportunity to succeed."
Ortega, a 22-year-old Amherst College graduate, said his parents came decades ago and are both legal now, his mother having received amnesty as a refugee from El Salvador.
"Trump has found an angle within the Republican Party — the immigration issue. And he's put it at the forefront, trying to be as extreme as possible," said Alberto Sahagun, who teaches history at Cal Poly Pomona and is a regular at Libros Schmibros.
The campaign has become a hot topic there.
"It's sad that we've gotten to this point," Sahagun said. "And I think a lot of white, American, working-class poor are mistakenly blaming immigrants for economic and social problems."
Libros Schmibros clerk Cuauhtemoc Hernandez, 25, said the targeting of one group or another has been a powerful force throughout American political history. If things aren't the way you think they ought to be, there's got to be a villain out there.
African Americans, Communists, Muslims.
"If you don't have a clear understanding of the system, and you're looking for scapegoats, it makes it easier when a candidate points out an enemy and everyone can rally behind that. Latino people are being targeted now because of shifts in demographics," said Hernandez.
"When you see some of the rhetoric Trump uses, making America great again, well, it was only ever great for white people. And when you say let's take it back, there's this mentality of making America great by regressing. It does appeal to a certain population."
Yes, which is why some people think Trump is a self-promotional marketing genius.
But if his red-meat pandering sends a stampede of Latinos to the polls nationwide to take mighty swings at the piñata, he could turn out to be this campaign's biggest fool.
Twitter: @LATstevelopez
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How a Lincoln High teacher gets all his students to pass the AP Calculus exam
Coastal Commission needs a bigger overhaul than the one sought by lawmakers
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The 13 Best Dish Drying Racks of 2023
The KitchenAid Full Size Dish Rack can go over the sink, which is ideal for small spaces.
Rachel Simon, former Deputy Editor of HelloGiggles, has written for Dotdash Meredith's e-commerce team since 2021. Her work has appeared in The New York Times, Glamour, and Vulture.
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Better Homes & Gardens / Kristin Kempa
As delicious as a home cooked meal can be, cleaning up afterward is typically a whole lot less enjoyable. Even if you have a dishwasher to help with the process, there are often still at least a handful of items that don't fit inside or need to be hand washed, making it essential to have a dish drying rack ready nearby.
Designed to hold just-washed kitchenware so that they air dry, dish drying racks are helpful accessories to have in any kitchen, says Alysha Fenn, founder and CEO of the organizing company Making Space Today.
To help you find the best dish drying racks on the market, we researched tons of options and rounded up our favorites, in a range of styles, sizes, materials, and more.
Overall, the best dish drying rack is the KitchenAid Full Size Dish Rack due to its versatile design, large size, and adjustable compartments, among other features.
It's a large, versatile drying rack that can go in the sink or on a countertop.
It's on the smaller side and is more expensive than other options.
For a top-notch dish drying rack that will serve you well for years to come, we highly recommend this pick from KitchenAid. It's a large capacity rack that can fit numerous plates, bowls, cups, and even full size pots and pans. Plus, it's designed to be used directly over the sink or over a mat on the countertop.
Made from rust-resistant brushed stainless steel, this drying rack comes with helpful soft feet that will keep it from scratching up countertops. It has a self-draining board that's angled to prevent water from pooling, and both the board and the flatware caddy are removable so you can clean them without issue. You can adjust all the compartments, too, in order to fit specialty cutlery and other items that aren't typical sizes or shapes.
Although it's more expensive than other styles, the rack is available in four neutral colors that'll easily go with the rest of your kitchen. It's not the absolute biggest drying rack out there, however, so keep in mind that it's likely ideal for homes with fewer people.
Price at time of publish: $85
Product Details: Dimensions: 20 x 14.96 x 7 inches | Material: Stainless steel | Care Instructions: Handwash
It's a convenient, space-saving drying rack that has multiple features.
It's fairly small and won't work with every sink size.
If you're looking to save on counter space, opt for a dish drying rack that can be placed right over the sink, like this excellent option from Food52. The lightweight rack rolls out and fits right over the sink, and is sturdy enough to hold heavy pots and pans while draining water out directly into the sink below.
This drying rack has a perforated ledge to store bottles and other small objects, as well as a wide slot designed to keep bigger items like lids and rolling pins steady as they dry. There's also a built-in utensil caddy that, like the rack itself, is designed for ultimate airflow and can pull double duty as a colander, since it's removable.
The rack is made from silicone-coated stainless steel, it's heat-safe and can work as a trivet for hot items. Best of all, when the drying rack gets dirty, you can just throw it in the dishwasher for quick cleaning. It's worth noting that it is on the smaller side as far as drying racks go, however, and it's not going to fit every sink, so you'll need to measure first to make sure it works.
Price at time of publish: $45
Product Details: Dimensions: 12.25 x 20.5 inches | Material: Silicone, stainless steel | Care Instructions: Dishwasher
It's a two-tier rack that's inexpensive, sturdy, and stylish.
It's not designed to hold silverware and other small objects.
Bamboo is a durable type of wood, making this Bambusi style one of the best dish drying racks to consider. The two-tier drying rack is big enough to store up to 14 plates, or support a mix of cups and large utensils.
This drying rack is foldable, making it easy to store and convenient for anyone with limited counter space. It's attractive enough to keep on display, however, if you prefer to have it handy. Plus, each wide wood slat is spaced far enough apart to allow for ideal air flow and fast drying.
It's worth noting that the unique design isn't meant to hold small utensils or other small objects that might fall through the slats, so you'll need a separate area to dry those items.
Price at time of publish: $40
Product Details: Dimensions: 17.75 x 11.5 x 1.5 inches | Material: Bamboo | Care Instructions: Hand wash
It can hold tons of dishes (and even wine glasses) and dry them quickly.
Some parts have to be hand washed.
In need of a dish drying rack that can fit multiple large plates, pots, pans, and even wine glasses with ease? Look no further than this top-rated option from Simplehuman, which is larger than the average rack and even comes with an extra side rack for wine glasses.
This stylish stainless steel dish rack features an integrated drip tray and a removable swivel spout that lets you drain water directly into the sink from any direction, thus avoiding it piling up on the countertop. There's an attached utensil holder to keep those items organized as they dry, and that wine glass holder can fit up to four large glasses. Additionally, there are anti-slip feet so the rack will always stay in place on your countertops.
To clean this rack, you can put the utensil holder and wire frame in the dishwasher. Keep in mind, however, that you'll have to handwash the other parts.
Price at time of publish: $98
Product Details: Dimensions: 20.2 x 22.3 x 11.5 inches | Material: Stainless steel | Care Instructions: Dishwasher (for utensil holder/wire frame)
The rounded corners are designed so it's easy to drain any excess water.
The white color may get dirty over time.
For anyone whose kitchens have limited counter space, the best dish drying rack is this option from OXO. The compact, lightweight style will make a subtle addition to your counters while air-drying all your cups, plates, glasses, and more.
This petite drying rack features an open tray that has raised ribs that ensure all the items stay upright and dry quickly, without water pooling underneath. If any water does gather, however, you'll appreciate the rounded edges that make it easy to drain. There's also an additional side space that's ideal for storing flatware.
The rack has elevated non-skid feet, too, that keep it stable and secured on your counter in addition to helping you lift and move it easily. It's also dishwasher safe, which is ideal since it may easily show dirt over time.
Price at time of publish: $23
Product Details: Dimensions: 13.75 x 10.3 x 3.2 inches | Material: Plastic | Care Instructions: Dishwasher
It has ample space for dishes, flatware, and drinkware.
It's two pieces and each requires its own cleaning method.
This Umbra design is the best dish drying rack for small kitchens or for those who just want to keep their counter space clear. Featuring both a lightweight microfiber mat and an ample-sized dish rack, it's designed to easily and quickly fold up when not in use, so you can store it in a drawer or cabinet until you need it.
This unique item uses the mat as its base, so you can place items of all different sizes on it to dry. You can also stack up to 18 larger items, like plates and bowls, in the adjustable plastic rack component. Cleaning both parts is easy but keep in mind that they require two different cleaning methods—you can put the mat in the laundry machine and the dish rack in the dishwasher.
Because of the mat's soft material, you won't have to worry about water building up or your counters getting scratched up. The dish drying rack is offered in multiple colors and is less expensive than other styles as well.
Price at time of publish: $17
Product Details: Dimensions: 18 x 24 x 1.5 inches | Material: Microfiber, plastic | Care Instructions: Machine wash (mat) and dishwasher (dish rack)
The Home Depot
It's a large, freestanding dish rack with many helpful compartments.
It's more expensive than other options and may be too large for some kitchens.
Stainless steel can be an excellent material choice for a dish drying rack, as it's usually rust-proof, sturdy, and stylish. This option from eModernDecor has a unique freestanding design that lets you position it right above your sink.
The dish drying rack conveniently features separate areas for drying dishes, bowls, cutlery, larger knives, a cutting board, wine glasses, and more. Plus, there's even room to store your sponge and dish soap. All in all, the versatile rack can hold up to 80 pounds of items, which is likely more than you need.
The design allows for water to drip directly into the sink, so you won't have to worry about your countertop getting wet. It also has nonslip suction cup feet to keep it firmly in place. It's worth noting that the rack is more expensive than other options and may not suit every kitchen, so be sure to measure your space beforehand.
If it works in your kitchen, however, you can easily arrange the various different compartments to suit your needs. When it's time to clean the rack, just disassemble each part and put them in the dishwasher.
Price at time of publish: $161
Product Details: Dimensions: 34.6 x 12.6 x 20.5 inches | Material: Stainless steel | Care Instructions: Dishwasher
The space-saving design features compartments made for specific pieces, like lids and flatware.
Some assembly is required.
To maximize your counter space and dry many dishes at once, the best dish drying rack is this two-tier design by 1EasyLife. It's an above-the-sink rack with plenty of room for dishes and bowls on the top level, with space for silverware and cleaning supplies on the bottom. Plus, there are attached components on the sides that have room for cups, wine glasses, and even bigger items like cutting boards and pot lids.
This stainless steel rack comes with seven utility hooks so you can hang cleaning supplies and larger silverware, as well as a small bowl, with ease. You can adjust the length of the racks to fit your needs, and once you disassemble all the different parts, you can put them into the dishwasher for easy cleaning.
The rack is offered in either stainless steel or black, so you can choose which color suits your space best. There are also suction cups at the bottom to keep the rack in place, so you won't have to worry about it buckling with all of your dishes on top. Because it has so many features, this rack may take a bit of time to put together, so keep that in mind if you're looking for something more simple.
Price at time of publish: $50
Product Details: Dimensions: 38 x 11 x 20 inches | Material: Stainless steel | Care Instructions: Dishwasher
It's easy to hold and has a stylish minimalist design.
It has to be hand washed.
Most dish drying racks typically get set up in one spot and stay there. This option from Food52, however, is the best dish drying rack if you prefer a portable option. The design features a set of gorgeous, ash wood handles that let you get a strong grip on the rack, so you'll feel secure while you move it.
In addition to its helpful handles, this dish rack has plenty of slots to fit upright plates, pans, bowls, and even cutting boards. There's also a removable plastic utensil caddy that hangs over the sides. The drainage tray has high walls to prevent water from spilling out onto the counter.
Overall, the rack has a stylish, minimalist design that will look great in your kitchen. Just keep in mind that you will need to hand wash all the tray pieces to keep them clean as they're not dishwasher-safe.
Price at time of publish: $88
Product Details: Dimensions: 19 x 13 x 8 | Material: Stainless steel, ash wood | Care Instructions: Handwash
It allows for quick, easy, and space-saving access to your dishes.
It's not as big as many other dish drying racks and there isn't anywhere to place flatware.
Whether you don't want to deal with a dish rack on your countertop or you just want quick and easy access to all your dinnerware, this Eastore style is the best dish drying rack to consider. The design gets mounted directly on your wall for a unique and space-saving look.
Installing the rack is simple, as it comes with a hanging rod, anchor, and screws. Plus, the rack is foldable, so you can easily take it off the wall and fold it up when you don't want it visible.
The rack is made from sturdy, sleek black-coated stainless steel. It comes with a removable drain tray underneath to collect water, and the rack is angled to prevent any of the items from falling out as you take one off or put one on.
The rack is able to hold up to nine dishes and 10 bowls. Just keep in mind that there isn't a specific place to put flatware, so you may need to find another spot to dry those items.
Price at time of publish: $33
Product Details: Dimensions: 15.7 x 10.4 x 14.9 inches | Material: Stainless steel | Care Instructions: Handwash
There's an attached cup you can use for flatware storage.
It's more expensive than some other styles.
This Haitral Metal Dish Rack is the best dish rack for your kitchen if you prefer a modern look. The design has a simple yet stylish rose gold design that'll sit pretty on your countertop.
The metal rack is easy to carry and transport, in case you need to move it to another part of your kitchen. It features a removable draining tray, adjustable padded feet to prevent scratches on the counter, and a cutlery holder that gets attached to the side.
It can fit up to 11 dishes and six glasses, making it a moderately-sized unit. It's more expensive than some other styles and is only offered in one hue, so keep that in mind before you invest.
Price at time of publish: $69
Product Details: Dimensions: 16.9 x 12.4 4.7 inches | Material: Metal | Care Instructions: Handwash
The draining spout has three different positions, so you can set it however you see fit.
There's a limited number of dish slats.
Dish drying racks that expand to provide more space are always great to have handy in the kitchen. Take this Joseph Joseph design, for example. It features a two-part sliding tray that lets you adjust the size of the draining space as needed, so you can fit more items to maximize the rack's storage and drying capabilities.
Made from durable stainless steel, this rack can store plates, cups, bowls, and more. It has an adjustable cutlery tray on the side that conveniently has a separate slot for knives, as well as a rail in the back for cutting boards and similarly large items.
The draining spout can move between three different positions to adapt to your sink's layout, and the tray has both raised ribs to prevent water from piling up on the bottom. There are also steel prongs to hold items up so they won't scratch. There's a limited amount, however, so this may be ideal for smaller households.
Price at time of publish: $66
Product Details: Dimensions: 12.2 x 14 x 6.6 inches | Material: Stainless steel | Care Instructions: Handwash
It's lightweight and easy to clean between uses.
There are no rubber feet on the bottom to prevent slipping.
This Joey'z design is the best dish drying rack to consider if you're looking for a simple, plastic design. The rack is lightweight and easy to keep clean. Plus, when the rack gets dirty, you can just throw it in the dishwasher for a quick rinse.
This is a large-size rack that's able to fit up to 21 plates or bowls, along with eight cups. It features a detachable drainboard to let water flow right into the sink, plus a utensil holder on the side that can fit plenty of silverware.
The rack is offered in three color options, as well as in a medium-size version if you need something smaller. Just keep in mind that there aren't any rubber feet on the bottom of the rack to keep it from slipping.
Price at time of publish: $33
Product Details: Dimensions: 18.75 x 13.75 x 5.5 inches | Material: Plastic | Care Instructions: Hand wash
Overall, the KitchenAid Full Size Dish Rack is the best dish drying rack. In addition to having plenty of storage space, the stainless steel design has adjustable compartments so you can set it however you see fit.
Dish drying racks come in all different sizes, so before buying one, Fenn advises that you consider "how much space in your kitchen is available and how much space you want the rack to occupy."
If you have limited counter space, opt for a smaller model or one that can be folded up for storage or hung up on a wall. Even if you happen to have ample space, you might simply like the convenience of one of those options better. If you do go for a traditional rack, however, make sure to measure your counter and sink space first to ensure it'll fit.
Many drying racks are made from stainless steel, which is typically rust-resistant, quite sturdy, and durable overall. This can be a great choice for many people, but if you're looking for a more elevated design, consider a drying rack made partly or entirely from wood or other types of metal, instead. With those materials, however, just be prepared to pay a bit more and do some hand-washing.
If you want to save on costs, opt for a plastic drying rack as an alternative, which is usually less expensive if not quite as durable.
Each dish drying rack has specific care instructions, so make sure to read those first before taking yours out for a test run. Many racks are dishwasher-safe, as long as they go on the top shelf. However, you still might want to hand-wash some individual parts that are trickier to keep clean or can't go in the dishwasher.
Fabric mats, for instance, "should be quick-drying to avoid water build up which can lead to mold and mildew," says Fenn, and any components made of wood will need to be hand-washed as well.
How you clean a dish drying rack really depends on the material that the drying rack and all of its individual parts are made of. To start, Fenn advises double-checking the care instructions to ensure you're maintaining the pieces properly.
Many stainless steel and plastic drying racks can go right in the dishwasher, once you take apart the different components, but racks made with wood or other materials should be hand washed. To do so, Fenn says to "wipe down the rack with soap or a non-toxic cleaning agent and water," and make sure to let it dry fully before putting dishes into it to dry themselves.
There are numerous perks, says Fenn, including the fact that "most are designed to hold kitchenware standing up for quicker drying—especially compared to laying dishes flat to dry, which also takes up a lot more space & doesn't exactly ensure everything will dry completely."
Dish drying racks can also save you time and effort spent drying items by hand, and prevent water from just-washed items from spilling out onto the countertops.
Yes, says Fenn "as long as you're putting clean dishes on them and they aren't coming in contact with unsanitary items (like touching them after handling raw meat, for example)."
She adds that racks are often "more sanitary than drying with a kitchen towel, especially one that's been out in rotation wiping hands and/or countertops."
This article was written by Rachel Simon, a writer for Better Homes & Gardens, Real Simple, The New York Times, and many other publications. She frequently covers home products and did significant research on dish drying racks for this story, including speaking to Alysha Fenn, founder and CEO of Making Space Today.
Price at time of publish: $85Product Details: Dimensions: Material: Care Instructions:Price at time of publish: $45Product Details: Dimensions: Material: Care Instructions:Price at time of publish: $40Product Details: Dimensions: Material: Care Instructions:Price at time of publish: $98Product Details: Dimensions: Material: Care Instructions:Price at time of publish: $23Product Details: Dimensions: Material: Care Instructions:Price at time of publish: $17Product Details: Dimensions: Material: Care Instructions:Price at time of publish: $161Product Details: Dimensions: Material: Care Instructions:Price at time of publish: $50Product Details: Dimensions: Material: Care Instructions:Price at time of publish: $88Product Details: Dimensions: Material: Care Instructions:Price at time of publish: $33Product Details: Dimensions: Material: Care Instructions:Price at time of publish: $69Product Details: Dimensions: Material: Care Instructions:Price at time of publish: $66Product Details: Dimensions: Material: Care Instructions:Price at time of publish: $33Product Details: Dimensions: Material: Care Instructions:


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Another week, another round of positive market performance. The 3 major domestic indexes again ended the week with gains and new record highs. The S&P 500 rose 0.23% and marked a 7th-straight week of increases - its longest string of weekly gains in almost 3 years. The Dow added 0.45%, and the NASDAQ grew by 1.09%. Meanwhile, international stocks in the MSCI EAFE slipped slightly, losing 0.35% for the week.
Watching a horror movie helps you burn up to 200 calories, the equivalent of a half-hour walk.
On October 25, we learned that September home sales were higher than anticipated and durable goods orders grew by 2.2% in the same month. This data provided more evidence that the economy is on solid ground. However, two other occurrences last week contributed even more to the continuing market gains:
- Q3 GDP numbers and;
- tech companies' corporate earnings reports.
What Drove Markets Last Week?
- Economic growth beat expectations. We received the first 3rd-quarter Gross Domestic Product (GDP) readings, and the results strongly beat expectations. Despite hurricanes Harvey and Irma causing billions of dollars of damage, the U.S. economy grew by 3% between July and September. Combined with the 3.1% growth in Q2, the economy has now experienced its best 6 months since 2014.
- Tech stocks surged. Last week, 180 companies in the S&P 500 released their 3rd-quarter earnings data - marking the busiest week of this earnings season. Among the releases, several major tech companies reported much higher-than-expected earnings, contributing to the NASDAQ's biggest daily gain since 2016. With approximately 30% growth so far this year, the tech sector has grown at around twice the rate of 2017's overall market.
What Is on the Horizon?
This week, the Federal Reserve has two milestones ahead:
- On Wednesday, we will learn whether the Fed plans to raise benchmark interest rates in November.
- On Friday, President Trump will name a new head of the central bank. Janet Yellen's term expires in early February 2018, and the new Fed Chair will affect monetary policy for at least the next 4 years.
Now that we are 8 years into the economic recovery, we understand that people are looking for reasons to doubt how long this stage will go on. As we saw last week, earnings growth and solid economic data are continuing to emerge, contributing to positive market performance.
If you have any questions about what you are reading in the headlines or experiencing in your own financial life, we are always here to talk.
Halloween offers some valuable lessons for your retirement planning. Just as most children anticipate Halloween with glee, many working adults have the same excitement about their retirement day. In order for the reality to live up the hype, here are three lessons that may help guide you.
Lesson #1: Have a plan.
On Halloween, every child should go over a game-plan with their parents - from the costume and what route to take, to what candy to accept and how to stay safe. The same is true for retirement.
A plan can make the difference between retiring with confidence at age 65, or tacking on additional years behind a desk. Just like parents who guide children about their game-plan for Halloween night, financial advisors can guide you to and through retirement.
Lesson #2: Pace yourself.
Just as eating the "loot" from the pillowcase while trick-or-treating can quickly deplete your child's Halloween stash, spending your money frivolously before retirement will leave you feeling in retirement like you've crashed after a sugar rush.
Maintaining a long term perspective is paramount, just like how children are told by their parents to "withdraw" from their candy stash over weeks, not hours, to make it last longer.
Lesson #3: Stick together.
Trick-or-treaters need to stay on the same page, remaining with parents or friends to stay safe and visiting only agreed-upon houses. With retirement, it's even more important to communicate with your family and advisor about your expectations, dreams and fears to help make a more successful retirement possible.
As Halloween approaches, let the holiday remind you to apply these three lessons to making both Halloween night and retirement a success.
Executive stock plans take a variety of forms, including options, grants and employee stock purchase plans. Whatever the case, these plans often lead to concentrated positions in your employer's or former employer's stock. If this money is in a retirement account, it makes sense to look at net unrealized appreciation (NUA) when reviewing your distribution options.
NUA tax treatment essentially allows you to move pretax dollars into an after-tax account by paying taxes on the current cost basis of the stock. This election must be made prior to rolling money over into an IRA, and once you've made the decision, it's irrevocable - but the NUA election has the potential to provide significant value to your investments over your lifetime.
There are calculators online, such as one by ETrade, that can show the impact of NUA election and help you to understand your options, or you can call our office to discuss your situation and determine if this strategy makes sense for you.


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Good news: The UCF Knights baseball team has made it to Semifinal Saturday at the American Baseball Championship in Clearwater.
Bad news: They have to beat Cincinnati twice to get to Sunday's championship game.
The Knights remain on the bubble for the NCAA Tournament, according to both Baseball America and D1Baseball.com, so to feel totally comfortable and knock out a potential bid-stealers, the Knights may need to win twice.
Game time is set for 2:50 p.m. ET. You can watch the game live on the American Digital Network. If the Knights win Game 1, Game 2 would follow immediately thereafter.
Follow the action via our UCF Baseball Twitter list:


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We are a private non-profit organization that provides services to help keep seniors in their home as long as possible. We provide in-Home Services and Meals on Wheels. We also have a Respite program to give caregivers a much deserved break. Our services are offered for a donation only, there is no charge.
429 North Mt. Tom Rd.
Mio, MI 48647
Phone: 989-826-3025


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Dr. Dumitrescu's research focuses on identifying inherited genetic mutations that may cause thyroid diseases. She has worked closely with Dr. Refetoff, MD, a world-renowned expert in genetic diseases of the thyroid.
An accomplished author, Dr. Dumitrescu has contributed to several leading textbooks on thyroid diseases and frequently is invited to present her work at national and international conferences. She is an ad hoc reviewer for several scientific journals and serves on the editorial board of the Journal of Molecular Endocrinology of the European Society of Endocrinology.
Areas of Expertise
Board Certifications
- Internal Medicine
- Endocrinology Diabetes and Metabolism
Memberships & Medical Societies
- American Association of Clinical Endocrinologists
- American Thyroid Association
- Endocrine Society
- American Society of Human Genetics
Practicing Since
- 2007
Languages Spoken
- English
- French
- Romanian
Medical Education
- Universitatea de Medicina Si Farmacie Carol Davila
- University of Chicago Medicine
- University of Chicago Medicine
- University of Chicago Medicine
Other Grad Education
- University of Chicago,PhD
News & Research
View Published Papers- Aetna HMO (specialists only)
- Aetna POS
- Aetna PPO
- BCBS Blue Precision HMO (specialists only)
- BCBS HMO (HMOI) (specialists only)
- Cigna HMO
- Cigna POS
- Cigna PPO
- CountyCare *see insurance page
- Aetna Better Health *see insurance page
- Medicare
- Multiplan PPO
- United Choice Plus POS/PPO
- United Options (PPO)
- United Select (HMO & EPO) (specialists only)
- United W500 Emergent Wrap
- Aetna Medicare Advantage HMO & PPO
- BCBS Medicare Advantage HMO & PPO
- Humana Medicare Advantage Choice PPO
- Humana Medicare Advantage Gold Choice PFFS
- Humana Medicare Advantage Gold Plus HMO
- United Choice HMO (specialists only)
- University of Chicago Health Plan (UCHP)
Our list of accepted insurance providers is subject to change at any time. You should contact your insurance company to confirm UChicago Medicine participates in their network before scheduling your appointment. If your insurance company is not listed here, or if you have any other questions, please contact email@example.com.
Duchossois Center for Advanced Medicine (DCAM) - Hyde Park
Request an Appointment at Duchossois Center for Advanced Medicine (DCAM) - Hyde Park
To Refer a Patient
Refer a Patient


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Ernie and Cassandra Velasco from Doubleparlour is releasing not one but five resin sculpture sets! all destined to make your collection more interesting. The duo have always made handcrafted resin characters with mysteriously odd and fantastical characteristics which we love when we go deeper into Doubleparlours world.
Red Hot Poopsies
Masked kiddos
About doubleparlour
Founded in November 2007, doubleparlour is Ernie and Cassandra Velasco. They are a husband and wife artistic collaboration living in San Francisco, CA. Cassandra has a B.A. in Fine Art from Humboldt State University and Ernie is a self taught artist.
doubleparlour produces work in a variety of mediums; however, their primary focus is on making handformed sculptures and embellished cast resin figures. The work includes a broad range of characters including animal hybrids, mutated humans, and anthropomorphic figures. Their work has been described as "unsettling," "cute yet creepy," and "disillusioned children."
All these fantastic characters will be releasing Friday 13th November at 12pmPacific at http://doubleparlour.myshopify.com
We would recommend you use http://www.worldtimebuddy.com/ to find your timezone.
Doubleparlour will be at Designer Con 2015 November 21-22, 2015 at the Pasadena Convention Centre. http://www.designercon.com/ Booth #801 "If you're going to dcon , you can pick up your figure and get the shipping cost refund in cash. Just let us know not to ship"
You can find Doubleparlour via http://doubleparlour.myshopify.com/, Facebook , Instagram andTwitter .
(all images and info lifted from Doubleparlour)


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In our November 2018 Accounting News article, we illustrated how not-for-profit entities (NFPs) determine whether 'income' is recognised under the new income recognition standard, AASB 1058 Income of Not-for-Profit Entities, or the new revenue standard, AASB 15 Revenue from Contracts with Customers.
Key to this assessment is whether:
Our November 2018 Accounting News article summarised the first aspect of this assessment, namely, whether there is a contract, a customer and enforceable rights and obligations. This month, we focus on the second aspect of the assessment, i.e. what are 'sufficiently specific' performance obligations.
The default position in AASB 1058 is that income is recognised immediately if it does not fall within the scope of other Australian Accounting Standards. NFPs receiving multi-year grants to provide services over a number of years, or that span year-ends may prefer, for budgeting and financial reporting purposes, not to recognise this income immediately given that goods or services will be provided in future. By being able to identify 'sufficiently specific' performance obligations, NFPs can defer income recognition until a later date when the obligation has been satisfied.
AASB 15 is essentially designed for the recognition of revenue by for-profit entities. Appendix F has therefore been added to AASB 15 (refer AASB 2016-8 Amendments to Australian Accounting Standards – Australian Implementation Guidance for Not-for-Profit Entities) to assist NFPs in applying the five-step revenue recognition process in a not-for-profit context. Paragraphs F20-F27 of Appendix F provide additional guidance to help preparers determine whether there are 'sufficiently specific' performance obligations in the contract.
A contract with a customer includes promises to transfer goods or services to the customer. If those goods or services are distinct, the promises are performance obligations and under AASB 15, must be accounted for separately. Goods or services may not be individually distinct, but may be distinct when bundled with other goods or services.
A simple example of distinct performance obligations in a for-profit arrangement would be a motor dealer selling a new car and a three-year service contract to a customer. We can see that the nature of these promises is very specific and fairly easy to identify in this case. In more complex arrangements, identifying separate performance obligations may be highly judgmental. Nevertheless, the commercial nature of a transaction by for-profit entities means that it is usually a reasonably straightforward process to identify at least the totality of goods or services to be provided in the contract.
In a not-for-profit context, identifying even the totality of goods or services to be provided (as opposed to distinct promises) can often be problematical. This is because goods or services to be provided by not-for-profit contracts are often vaguely described, if at all.
In practice, some NFP contracts might include detailed descriptions of specific promises/deliverables (e.g. need to provide 1,000 counselling hours to teenagers with anorexia) and be considered 'sufficiently specific' and therefore fall within the scope of AASB 15.
However, many more contracts would include motherhood statements such as a NFP being required to spend money 'for the greater good' (e.g. provide mental health support to teenagers with anorexia). And then in between, we would see a whole range of expectations for good or service delivery, documented in a variety of levels of detail (the grey area).
The additional guidance contained in Appendix F, paragraph F20, notes that judgement is to be applied when determining whether a promise is 'sufficiently specific' or not. All conditions specified in the arrangements regarding the promised goods and services need to be considered (both explicit and implicit) including those regarding:
Each promise is assessed separately to determine if it is 'sufficiently specific' enough to qualify as a performance obligation.
It is important to note that for a promise to be considered 'sufficiently specific':
The overarching principle in the above analysis is that a promise cannot be 'sufficiently specific' unless we are able to determine when the promise in the contract has been satisfied.
A necessary condition for identifying a performance obligation of a not-for-profit entity is that the promise is sufficiently specific to be able to determine when the obligation is satisfied.
Therefore, if we cannot objectively 'tick off' when a promise has been delivered/satisfied, we don't have a 'sufficiently specific' performance obligation.
NFP receives a grant to 'provide 1,000 counselling hours to support teenagers with anorexia'.
This condition would be considered 'sufficiently specific' because it can be objectively determined when the obligation has been satisfied (in this case, as and when each hour of counselling is provided).
NFP receives a grant to 'provide counselling support to teenagers with anorexia'.
As no period is specified over which the services need to be provided, NFP would not be able to determine when the obligation has been satisfied. This contract would not contain 'sufficiently specific' performance obligations, and the grant income is therefore recognised under AASB 1058.
It is possible that some grants may include multiple promises, some of which may be considered 'sufficiently specific' (and therefore accounted for under AASB 15), and others may not (and therefore accounted for under AASB 1058).
Assume NFP receives a $1.2 million grant, of which $1 million is to provide '1,000 counselling hours to teenagers with anorexia' and $200,000 to 'provide counselling support to parents of teenagers with anorexia'.
Following the analysis in Examples 1 and 2 above, we can determine when the promise to provide the 1,000 teenage counselling hours has been satisfied and this condition would be considered 'sufficiently specific'. However, we would not be able to determine when the 'counselling support to parents of teenagers with anorexia' has been satisfied, and income would be recognised under AASB 1058.
Some promises in arrangements may be implicit and also need to be considered. For example, promises may be implied by the entity's customary business practices, published policies or specific statements. These need to be considered (and assessed for specificity using the same process as for explicit promises) if the customer has a valid expectation that goods or services will be transferred to the customer.
However, general statements of intent to spend monies in a certain way (e.g. to improve clean water supplies in developing countries) by themselves do not mean we automatically have a performance obligation.
In a for-profit context, activation fees (e.g. administration fee to join a gym) are not considered a separate performance obligation because no goods or services are transferred to the customer until the customer has access to the gym over the contract period. These activation fees are typically recognised as revenue over the period of the gym membership contract.
Similarly, in a NFP context, Appendix F, paragraph F21 states that performance obligations do not include activities necessary to fulfil a contract. For example, research activities undertaken to develop intellectual property (IP) which will be licensed to a customer do not transfer any goods or services to the customer (i.e. the customer cannot benefit from the research activities until they obtain the licence to use the IP).
The period of time over which goods or services must be transferred is one of the factors to consider when assessing whether a promise is 'sufficiently specific' (paragraph F20(d)). However, period of time by itself, with no other factors from paragraph F20 present, would not meet the 'sufficiently specific' criterion.
NFP provides a variety of services under its charter such as counselling and housing for disadvantaged youth.
NFP receives a government grant to provide unspecified services during 2019. The lack of specificity of the actual services to be provided (i.e. counselling or housing) and the quantum (xx hours) means that there are no 'sufficiently specific' performance obligations.
Some NFPs are single-purpose entities, i.e. they are established with a charter/mission statement/objective to do one thing (i.e. deliver one type of service). It is unlikely that such charter, mission statement or stated objectives would describe the promises or obligations in enough detail for them to be considered to be 'sufficiently specific'.
If Homeless NFP's charter says its mission is to 'provide housing to the poor', a grant received to provide services during 2019 is not specific enough to be able to 'tick off' when the obligation has been satisfied.
Some agreements require an acquittal process whereby the NFP is required to show how monies received have been spent. If the acquittal process also requires the NFP to demonstrate which performance obligations have been satisfied and when, this may provide evidence that the promises are 'sufficiently specific'.
In a contract where a donor (say a government) transfers a financial asset to a NFP to construct a non-financial asset (say a school hall), the contract does not typically require or create an obligation for the NFP to transfer the hall to the government donor or other parties. That is, the school will control the constructed non-financial asset. This contract is therefore not considered to be a contract with a customer, and this transaction is therefore accounted for under the specific requirements contained in AASB 1058, paragraphs 15-17. As such, the 'sufficiently specific' assessment is not required for such grants.
Many NFPs defer recognition of a variety of income streams because there is a lack of clarity in the current accounting requirements for income of NFPs. However, from 1 January 2019, this situation is about to change. NFPs will need to undergo a formal assessment of all income streams to assess whether recognition under AASB 1058 or AASB 15 is appropriate. Importantly, revenue can only be recognised if there is an enforceable contract with a customer, and 'sufficiently specific' performance obligations, and disclosure will be required in the financial statements about key judgements made in arriving at the conclusion that performance obligations are/are not 'sufficiently specific'. Management should therefore already be undertaking a detailed review of all contracts and agreements to assess whether these Step 1 and Step 2, AASB 15 criteria have been met.


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By Kathryn Gallerani
CARVER – Adaptations to protect the town's firefighting water resources and help cranberry growers and other farmers address vulnerability to drought are being explored with help from consulting water resource engineers.
Last year, Carver received $196,979 for a climate change water resource vulnerability and adaptation strategy assessment as part of the second phase of the state's Municipal Vulnerability Preparedness grant and designation program. Carver received $15,000 the first year.
Water resources engineers Diane Mas and Phil Moreschi of consultants Fuss and O'Neill recently presented the findings from the MVP grant study overseen by the town's planning and permitting office to the Select Board. They focused on the two priority areas.
Fire Chief Craig Weston worked with the consultants on a means to assess firefighting water supply sources in town, including helping to identify 15 priority firefighting water supplies out of 150 used for firefighting.
According to Mas, a field assessment was also conducted of the 15 priority supplies to gather information on field conditions and along with a review of maps, data and other sources develop a vulnerability assessment as to which of the water supplies are most vulnerable to drought.
Among the factors to consider are location relative to structures and whether it's publicly or privately owned and if there were any permitting challenges. A ranking of water supplies followed.
"It's a very transparent and logical way to prioritize, so if you are asked the question, why are you doing an improvement here, you have a methodology that this is why this was to expend resources to make an improvement," she said.
She said options going forward include taking measures to increase capacity, increase storage and maintain higher water levels as well as looking for opportunities to engage with the farming community to serve dual purposes for firefighting and agriculture.
She said the town's invasive species task force could be a partner in terms of increasing volume or capacity by clearing vegetation and adding planting for habitat benefits.
As for agricultural water supplies, Mas said they worked with cranberry growers in Carver and Cape Cod Cranberry Growers' Association Executive Director Brian Wick and visited half a dozen cranberry sites to understand how farmers manage their water supplies.
They also worked together to develop and distribute a cranberry field use survey to get a handle on the challenges growers face, how they were impacted by the 2016 drought and what should be done differently.
From there, Fuss and O'Neill identified management alternatives including dredging to remove sediment to increase capacity and intercepting groundwater such as through the insulation of wells and increasing control options to move the water around their farms.
"Nobody knows better than these growers how to move water around their farms, and a lot of these suggestions that we made may look very obvious to our cranberry growers who are familiar with the industry, but we felt a real need to lay out the whole range of possibilities because that will be important for folks who are on the outside looking in, including funding agencies," she said.
Other options include exploring opportunities to increase water conservation or water reuse on farms where cranberries are grown, water sharing among growers, and in the most extreme cases converting bogs. She said individual growers will decide whether to pursue any of these resiliency measures.
An integrated management plan has been created for both the firefighting and agricultural water supplies. It combines the findings of the two different assessments and provides both site specific recommendations and town-wide recommendations.
© Copyright 2006-2019 Gatehouse Media, LLC.


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Tony Cecil Beckham, age 78, of Cottondale, FL passed from this life on Monday, February 15, 2021 at Southeast Medical Center. He was born on October 14, 1942 in Starke, FL to the late Wilson A. Beckham and Edna (Tyler) Beckham.
Along with his parents he is preceded in death by one son, Bobby Beckham and three brothers, David Beckham, Herbert Beckham and Paul Beckham.
Survivors include, his loving wife, Virginia Beckham of Cottondale, FL, one son, David Beckham of Jacksonville, FL, two daughters, Angie Miller and husband Ray of Carnesville, GA, Gina Moore and husband David of Cottondale, FL, two grandchildren, Joshua Miller of Carnesville, GA, Scott Beckham of Jacksonville, FL, three great grandchildren, Eleanor, Mason and Lewis.
Funeral Services will be held 1:00P.M. Friday, February 19, 2021 at Wachob Forest Lawn Cemetery. Brown Funeral Home is in charge of arrangements.


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October 2006
Jacksonville, Fla. – (October 2006) – Rad Lovett, Co-Founder and Managing Partner of Lovett Miller & Co., received the Presidential Medallion award from the University of North Florida. This award represents the highest honor given for volunteer service. He recently completed a three-year term as President of the Foundation Board and has served in various capacities for the last 15 years.
As UNF Foundation Board president, Mr. Lovett presided over a period of unparalleled fund-raising growth for the University. This past fiscal year, the Foundation reached an all-time high of $16.2 million in private support, which eclipsed the previous year, also a record at the time, by nearly $4 million. An honorary UNF alumnus, Mr. Lovett and his family established the Katharine H. Lovett Scholarship to honor his mother's memory. This endowed gift provides merit-based scholarships for first-time-in-college students.
"We are very fortunate to have alumni and friends who have helped the University of North Florida become the region's premier institution of higher education," said UNF President John A. Delaney. "Our momentum is growing every day thanks to people who are passionate about UNF."
Phone 813.222.1477 | Fax 813.222.1478 | email@example.com
Copyright (c) 2024 Lovett Miller & Co. | Login


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Awesome Business Names
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About Writer
33 yr old Fibrous Plasterer Benton from Madoc, has several passions including languages, . and hockey. Gains motivation through travel and just spent 2 months at Historic Centre of Mexico City and Xochimilco.


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December 11, 2021 2 min read
As a follow up to S2 EP7 Never Say Never, Lisa is sharing more of her experiences with non-invasive cosmetic procedures; specifically IPL and Chemical Peels.
Learn how to complement your at-home care to improve uneven pigmentation, fine lines and wrinkles and brighter, overall smoother skin.
Or most anywhere you listen to podcasts.
"I am not even considering grey hair and the discussion was mesmerizing and informative. 5 stars!!" Shelley
"So glad I found your podcast on Spotify. I was able to download the episodes so far and listen to them on my iPad through my car speakers. Thanks Linda and Lisa for the fun ride in. Anna K.
"Linda and Lisa, I binged on your podcasts at the gym today. You two have way to much fun together and help my gym time go faster. Keep on going on." ❣❣ Barbara
"I'm listening to them now Absolutely love it drinking my Coffee and getting great tips" Cheryl R.B.
Tips from a beauty expert and stylist to be beautifully visible. Lisa and Linda talk about style, beauty, and your good health. Hosted by Lisa D Liguori and Linda Waldon.
Lisa D Liguori is owner and founder of Simple Beauty Minerals - clean, effective, natural beauty. A smaller, more personal, clean beauty brand.
Linda Waldon, personal stylist and confidence coach helping women learn the art being their most confident, attractive and interesting selves.


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General Secretary
This module is the "heart" of the Youth Ministries Management System; there is no way to start using this tool until the data feed and data members of clubs within their submodules.
The big advantage is that you can search the data of the clubs and members at any time, export the information recorded and record, change, delete and filter the clubs by the name of the Club, active and inactive members or group's performance (Pathfinders and Adventurers).
A006 – CLUBS ► This sub module is where you can add or edit information for each Club
In this submodule, unique access for the Secretaries and PAD Directors, you can find and download the official Leadership Exams for Adventurers and Pathfinders Master Guide. Only RDORVAL Solutions in Technology has the permission to upload the Leadership Exams.
Upon entering, the title will appear on the screen Standard Evidence of Leadership – PAD, click on the Emit icon ( ) to download the exam and on the History icon ( ) to view the times it was downloaded, the download dates and the user who downloaded it.
In this submodule can view the pending approval of the Master Guide Virtual Card, previously approved by the Club of the local church and the Area/Cluster Coordinator, of the candidates to invest in the Master Guide Leadership Class.
To see/view and approve the Virtual Card requirements fulfilled of one candidate, click on the icon of To approve ( ).
When all Virtual Cards are approved, the screen will be 0 records.
1. Once approved, the CMS will automatically insert the Master Guide Leadership Class in the member's profile history, without having to register it again in A006 – Clubs.
2. The PAD Administrative Assistant/Secretary cannot alter the requirements completed by the candidate, even if she access to the profile of the Area/Cluster Coordinator or Club Secretary/Director of the Club.
3. In the absence of a Coordinator or the Area/Cluster Coordinator, the PAD Administrative Assistant/Secretary or PAD Director may approve directly from their access.
4. This does not invalidate the physical folder; however, as it will go through different levels of audit and evaluation (mainly of the Club Director/Secretary, Area/Cluster Coordinator, Coordinator and the PAD Conference), only specific elements can be requested if in doubt, by electronic means.


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Smart Thinking : Skills for Critical Understanding and Writing by Matthew Allen
Smart Thinking : Skills for Critical Understanding and Writing by Matthew Allen (OXFORD UNIVERSITY PRESS) – second ed. pdf
SMART THINKING is a practical, step-by-step guide to improving skills in analysis and critical thinking, and the effective communication of arguments and explanations. With an accessible and straightforward style, this book is of great use for students at university and also final-year school who are looking to improve their analytical skills.
This second edition treats reasoning as an aspect of communication, not an abstract exercise in logic. It not only provides detailed advice on how to practice better analytical skills, but also demonstrates their application to finding information and writing more coherently. The focus in this book is on improving one's own reasoning rather than simply reading others' arguments. In particular, SMART THINKING emphasises how to develop arguments that are coherent and take account of their audience and context.
Features of this new edition include:
• an updated glossary, a guide to further reading, and a guide to important skills
• additional advice on casting and developing arguments
• a new chapter at the end of the book that demonstrates, in an extended example, the skills learnt in the book
• a more thorough treatment of how to find and use information via
reasoning, and –
• exercises and review questions in each chapter to enhance knowledge and test readers' skills.
Matthew Allen is an Associate Professor who coordinates the Internet Studies Program, and Associate Dean Teaching and Learning, Humanities, at Curtin University of Technology.
1 Smart Thinking
What is smart thinking?
How do we study smart thinking?
Why do we need to 'think smart'?
2 Claims: The Key Elements of Reasoning
Understanding language
More about claims
Claims and reasoning
3 Linking: The Key Process in Reasoning
Links between claims
The analytical structure of reasoning
Learning more about the analytical structure
4 Understanding the Links between Claims
Dependent premises
Special functions of premises
The link from premises to conclusion
5 More Effective Reasoning I: Better Claims
Well-formed claims
Well-founded claims
6 More Effective Reasoning II: Better Links
Effective use of dependent premises
Strength of support
7 What Kinds of Reasoning are There?
Deductive and inductive reasoning
Categorical and propositional logic
Five types of reasoning
8 Research, Reasoning, and Analysis
Reasoning and analysis
Information understood by where we find it
Information as it relates to other information
Information classified by the topic under investigation
Information as it relates to how we are using it
Direct and indirect sources
9 Planning and Creating Your Reasoning
The key analytical questions
Using the analytical structure for planning
10 Bringing It All Together: Narrative and Structure
Example text
Casting and notes on each paragraph
Capturing the essence of the text
Overall narrative flow of the text
Answers, Discussion, and Further Advice
Language: English
Format: PDF
Pages: 207
Size: 3.57 MB
Free download book Smart Thinking : Skills for Critical Understanding and Writing by Matthew Allen (OXFORD UNIVERSITY PRESS) – second ed.


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Functions / Receptions
The Rocka Hall is recommended for social and corporate gatherings. With 200 pax capacity for theater type, 160 pax capacity for classroom setup, and 150 pax capacity for banquet/dining setup.The Rufina Room is perfect for board meetings and small group discussions from 10 to 15 pax.
Essential audio and video equipment are available in both function rooms.
Do you have an upcoming event? Request for a quote


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Ferozepur (Punjab), Oct 22 (PTI) Two Pakistani nationals, roaming suspiciously on the Indian side of the border here, have been apprehended by BSF personnel, officials said on Tuesday.
Md. Lateef and Md. Saif are residents of Okara district in Pakistan, they said.
They were nabbed by the Border Security Force (BSF) jawans after they crossed the International Border and entered into the Indian territory near the border outpost in Samaske in Ferozepur district of Punjab on Monday evening.
The duo were in the custody of BSF and were being questioned.
In a separate incident, one-and-a-half kg of heroin was seized by the BSP troops near the border outpost in Satpal during a search operation.
The drug consignment was hidden in three plastic bottles buried underground, the officials said.


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From waiting lists to preparation lists
In this podcast, CPOC's Director Dr David Selwyn interviews CPOC Deputy Directors Dr Jugdeep Dhesi and Mrs Scarlett McNally along with CPOC's Patient Representative Lawrence Mudford about how to turn waiting lists for surgery into preparation lists. With over 5 million people now waiting for surgery in England alone, there has never been a more pressing time to consider creative ways that will help us beat the backlog while also delivering better, person-centred care for patients.
Recorded on 24 May 2021
Dr David Selwyn is a Consultant anaesthetist and the medical director of Sherwood Forest Hospitals. As the director of CPOC Dr Selwyn is also a co-opted member of the RCoA council.
Mrs Scarlett McNally is a Consultant Orthopaedic surgeon in Eastbourne. She was elected to the Council of the Royal College of Surgeons in 2011 (the ninth woman ever).
Jugdeep Dhesi is a Consultant Geriatrician at Guy's and St Thomas' NHS Foundation Trust in London. She is clinical lead for the award winning Perioperative medicine for Older People undergoing Surgery (POPS) service, Vice President at the British Geriatrics Society and President of Age Anaesthesia Association.
Lawrence Mudford has had a 38-year healthcare career working as a dentist and dental educator within both primary and secondary care. This has included serving on the board of the Faculty of General Dental Practice and as a member of the General Dental Council.


text: Although Iceland's national stadium seats just 15,000, it was less than half full for the start of the country's European Championship qualifying campaign against Turkey on September 9, 2014. But the 7,000 spectators that did turn up at the Laugardalsvöllur – a one-tiered relic built in 1958 with nothing but cold Icelandic air swirling behind the goals – were treated to the result of their lives, literally. As striker Kolbeinn Sigthorsson scored a breakaway goal in the 78th minute to give the Nordics a 3-0 lead, belief became infectious, and the impossible suddenly became reality. Iceland, a country of less than 330,000, stunned 75 million Turks, but that was just the beginning. The team would go on to shock the rest of the footballing world by becoming the smallest populated country to ever qualify for a major tournament – beating footballing giants Holland twice along the way without conceding a goal. Read: Pele picks his greatest moments Even the Icelandic players weren't quite sure of what to make of it at first. "When we saw the draw of the group we were in, we knew it was going to be tough," center back Kari Arnason, a team leader with 47 caps under his belt, tells CNN. "We didn't qualify from a lot easier group for the World Cup, so it wasn't really positive for us – although you always believe." "But after the first game when we beat Turkey at home 3-0 – comfortably as well – we started to think 'Wow, anything can happen now.' It was the wake-up call that we are actually a very strong team and we can beat anyone." Thirty-three-year-old Arnason, who plays for Malmo in Sweden, notes that Iceland had never even won two matches in a row in any competition. "It just grew from there, and we beat Holland at home (2-0) unexpectedly." That result in October, 2014, was followed by an even bigger win a year later: A 1-0 victory over Holland to nearly seal the deal on their Euro 2016 campaign. Three thousand Icelandic faithfuls – nearly one percent of the population – made it to the match in Amsterdam. "It was unbelievable," says left back Ari Skulason, who credits the co-managers Lars Lagerback and Heimir Hallgrimsson for instilling belief in a team not accustomed to it. "Nobody could see that coming, of course." After all, Iceland, No. 34 in FIFA's world rankings, does not even have a fully professional league, relying entirely on part-timers (although all the starters on the national squad play professionally overseas.) Hallgrimsson himself moonlights by fulfilling his original vocation, dentistry. Read: France braces for intense Euro 2016 security Lagerback was hired in 2011, when the Icelandic FA took the initiative to make a serious charge for major tournament qualification. But the Swedish manager, who successfully guided his country to five tournaments in a row before taking Nigeria to the 2010 World Cup, arrived with demands. He wanted full professionalism, from the treatment room to the canteen, where a private chef was hired, to the airports, where the team chartered flights for big matches for the first time in history. More importantly, he taught his players to have faith in his system, and that despite the odds, they could beat anyone if they stuck to it. In short, he imported a winning culture to a squad not accustomed to one. "Everything about the team has changed," says 29-year-old Skulason, who has 37 caps and plays in the Danish league. "Since Lars and Heimir started with the team, we've always had that attitude that we go in to every game to come away with three points. We never say 'Hey, let's go for this one point because it's a difficult game.' "We always go in with a victory in mind, and that sets the idea and the mindset for all the teammates: You always go for the three points." Iceland also benefits from having a de facto coach on the pitch. Eidur Gudjohnsen is the country's most famous player, having won titles with Chelsea and Barcelona. The 37-year-old came out of international retirement to give it one more go at the Euros in France this month. Although he'll be limited to a reserve role, Gudjohnsen's experience is invaluable. Iceland has beaten teams with stars from some of the biggest clubs in the world, but its most notable starter is midfielder Gylfi Sigurdsson of Swansea, hardly a household name. Skulason says playing alongside Gudjohnsen, a role model who was a teammate of Lionel Messi at Barcelona, was surreal at first but "quite awesome." "Of course when he talks, you listen," Skulason says, listing Gudjohnsen's achievements, including winning the Premier League, La Liga and the Champions League. "So when he says something you listen; even if you don't agree, you listen." Another development to change the face of Icelandic soccer was the construction of dozens of full-size indoor facilities that allowed youths – known as the "indoor kids" – to train year-round, shielded from the brutal elements of the country. The buildup neatly coincided with a domestic coaching boom. Iceland boasts over 600 holders of a UEFA B licence, according to the BBC, an unusually high number for its size. The two factors blended together to yield technically gifted players like Swansea's Sigurdsson, who had the luxury of honing his skills on artificial turf. "Most of the guys on the national team were playing on stones outside in the snow in the winter," laughs Skulason, amused at the pace of change in his homeland. "When I was playing we used to run outside in snow and gravel so it's not really compatible," Aranson concurs. "It definitely helps in the technical ability in the younger generation. It's very helpful in teaching people skills, because there are never any variables; you always know how the ball is going to come to you." Read: "Mourinho is the right man for Man Utd" But Iceland's biggest advantage is derived because of the country's miniscule population, not in spite of it: Team chemistry. "I've played with most of them in the youth national team so we know each other pretty well," says Skulason. "That's one of the positive things about our national team, how we are good friends and how easy it is to be with each other. "I think it helps a lot, because we're not afraid to criticize each other or talk about things with each other." That revelry should come in handy when Iceland faces its first opponent in Euro 2016. Portugal, featuring a certain superstar named Cristiano Ronaldo, will surely be thinking about padding its goal difference early against the great underdogs come June 14 in Saint-Étienne. But if the Icelandic defenders are nervous about the prospect of facing one of the game's greatest ever goal scorers in his prime, they're hardly showing it. "We're not afraid. We've played better teams – probably not better players – but we've played better teams than Portugal and come out victorious," says Arnason, who calls Ronaldo "one of the three best players who ever lived." "It's all about how we set up to play him," he adds. "If one of us gets caught man vs. man, it's usually going to be him that's going to be victorious, but if we can inflict ourselves on them and play the way we want to play, then anything's possible." That message has been delivered loud and clear to Iceland's qualifying opponents; now it's the rest of the Europe's turn to take notice.