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Build Guide by KoalaWala
Not Updated For Current Season
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Janna Build
Ability Sequence
Not Updated For Current Season
The masteries shown here are not yet updated for the current season, the guide author needs to set up the new masteries. As such, they will be different than the masteries you see in-game.
Hiyo im KoalaWala
this is my build.
- Good farmer
- Strong shield
- Nice heal which blasts enemies away
- Slows
- Airbornes
- Pusher
- Fast Movement Speed
- Strong attackskills
- Very squishy(if you dont know when to play defensive)
- Becomes a target quite easly because of her "Howling Wind"
How I play with her:
-Early Game(Defensive)
Janna is pretty weak early game. I Always Get Howling Wind as 1st skill becasue I dont use it for damage but for killing minons and pushing my lane oppenet(s) back.
At this time getting kills isnt something you should worry about. instead work on gaining money and exp. I Also get Zephyr for movement speed and zig zag while in my lane so i become harder to target plus I move faster.
- Early Game Items (dont go back to town just to buy items, buy them while your healing)
1.Start with Sapphire Crystal no potions(thats money that can be saved for other items). Since I use Clarity I can refresh my mana without going back to heal.
2.Buy Boots of Speed these are cheap and you gonna need them later anyways.
3.Buy Catalyst the Protector if you have been protecting ur lane for a while you will have alot of money get this for the mana/life plus it gives you a mini heal on each lvl that will help you stay in your lane longer.
*End of Early Game
You might notice that you get close to your enemy turret a few times take a few hits on it. you might not be able to do alot of damage, but any bit of damage helps. Try not to put yourself into a postion to get ganked.
-Mid Game(Semi-Agressive)
This is were you playing style really matters. You will start to do more damage and start to get kills and more AP.
-Mid Game items
1.Sorcerer's Shoes magic penatration will help you to scare people off and force them to return to town which will give you a change to land a few hits on the turret.
2,3. Blasting Wand for more power and then make your Rod of Ages as soon as you can(the faster you get it the faster you will get AP).
4,5 Amplifying Tome/Mejai's Soulstealer to start collecting some kills/assist.
*End Of mid game
- You will notice that ur pushing people back more and be aware that doing this will bring attention to yourself and you will be attacks more often.
- End Game (Twlight)
This is were if you have been stacking kills you become deadly and a target for the opposing team.
you will need to save your Monsoon for emergincy sistuations(such as being attcked by 3-4 people or saving your team). Howling Wind will destory minons and impale you enemy. zephyr will be a very good move at this time, to take the final hit on enemy while they are trying to run away(getting you even more stacks).
You will need to be able to swtich from attcking to defensive very fast to keep your team mommentum going, remember your a support class so "Support" ;3
-End Game Items
1.Needlessly Large Rod/Blasting Wand it doesnt matter which of them you get 1st.
2.Zhonya's Ring with this your AP will become ridiculously large. plus it can make you invincible for 2 sec
-Special Note.
*If the fight for some reason goes on for longer get some void staff or a Banshee's Veil(if the other team has strong magic casters).
*You notice I dont lvl Eye Of The Storm that much until im higher lvls. This is becasue early game being able to out run people is alot bette than standing there and getting hit.


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I own a car but I could only take the car out of our parking space and park it back, had no confidence in taking the car out to road on my own. I booked a 10 hours class (1 Hour x 10 days) and it was neat 10 hours learn-how-to-drive-in-real-world experience. No gimmicky simulator (waste of time I would say, I had to unlearn everything later), no driving instructor with a dual-control vehicle (which is only good for completely newbies who does not know what a CLUTCH is, how BRAKE works), but Sharp Drives gave me an opportunity to learn to drive my own car which mean I had total control over the car, the ABC pedals, which actually helped. Instructor Shyam (he himself is a very skilled and responsible driver with confidence, same he passed on to me) guided me to every possible city traffic condition, gave me helpful tips and tricks related to driving, related to know-your-car-well. Practice makes one perfect of course and at present I at least have overcome the fear of driving a car in narrow or main roads, cut through heavy traffic on my own. Definitely recommending to anyone who owns a car and lacking confidence.
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I was lucky to have Srinath as my instructor. He put my nervousness to ease and helped me to understand my car and the traffic as I have no knowledge about them. Thank you Sharp Drivers and a special Thanks to Srinath.
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Anath was a convincing instructor. That put the idea of driving safely into my mind. Also he was a great teacher that knows what he is doing and talking about.He also knew how to teach me and knew what to do in driving situations. I had very good experience and learnt so well.
After learning in 2 driving schools also I had no confidence of taking car on my own . But after getting trained through sharp drives ( coach name Alexander) now I am driving on my own . Training was given in full traffic roads and for long distances (which covers all kinds of situations to handle while driving) and with patience.
Very good training by excellent trainer Mr Haroon. Has abundant patience and focuses on improving. Recommend to anyone having own car but lacking experience in driving.

subset: commoncrawl


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Academic Affairs
In its Statement of Purpose the College pledges to offer curricular programs "cultivate empathy, creativity, self-understanding, rigorous inquiry, informal deliberation, and active learning across the liberal arts, toward the development of the whole person." To meet this pledge, the academic program of Hendrix College comprises diverse elements in a coherent whole, combining design with flexibility.
The Collegiate Center is the general education curriculum at Hendrix. It consists of four components:
Learning goals for each component of the Collegiate Center appear on the individual program webpages.
Majors are offered in more than thirty disciplinary fields and include opportunities for interdisciplinary studies. All majors also include a senior capstone experience.
Minors in more than thirty areas complement the majors and allow students opportunities to pursue additional academic interests. The College's curricular structures are intended to guide students in a coherent process of learning while encouraging all students to exercise responsibility in constructing individual programs of study.


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Well, if insulting Israel wasn't enough, now Obama chooses to insult the intelligence of the US citizenry and call what's happened in the Middle East and North Africa a "bump in the road". Really? Murder is a bump in the road? From the Mail online…
President Barack Obama referred to recent events in the Middle East, including violent attacks on embassies and the terrorist murder of a US ambassador and three other Americans, as 'bumps in the road'.
The comment came in Obama's CBS '60 Minutes' interview that aired on Sunday night.
Steve Kroft, the interviewer, asked: 'Have the events that took place in the Middle East, the recent events in the Middle East given you any pause about your support for the governments that have come to power following the Arab Spring?
Obama responded: 'Well, I'd said even at the time that this is going to be a rocky path. The question presumes that somehow we could have stopped this wave of change.
Bumps in the road: The President said the killing of ambassador Chris Stevens and three other Americans in Libya was some of the 'bumps in the road' along the 'rocky path' to Middle Eastern peace
Terror attack: It took the White House some days to admit the sacking of the consulate in Benghazi was pre-planned
'I think it was absolutely the right thing for us to do to align ourselves with democracy, universal rights — a notion that people have to be able to participate in their own governance.
'But I was pretty certain and continue to be pretty certain that there are going to be bumps in the road because, you know, in a lot of these places, the one organizing principle has been Islam.'
Ambassador Chris Stevens died of apparent asphyxiation at the U.S. consulate in Benghazi after an attack launched under the cover of a demonstration against a crude, low-budget anti-Islam movie mad ein California.
Sean Smith, another diplomat, and former U.S. Navy SEALs Glen Doherty and Tyrone Woods were also killed.
Republicans leapt on Obama's 'bumps in the road' comment. Ari Fleischer, former press secretary to President George W. Bush said on Twitter: 'I guess when u win a Nobel Peace Prize for doing nothing "an attack that kills an Ambassador is just a 'bump in the road.'
Criticism: Obama faced anger from those who saw his 'bumps in the road' comment as too dismissive
The Obama administration initially insisted the attack was a spontaneous result of anger about the movie and had nothing to do with al-Qaeda or U.S. policy in the region.
After the head of the U.S. National Counterterrorism Centre told Congress the attack was terrorism, Obama's spokesman Jay Carney then stated: 'It is, I think, self-evident that what happened in Benghazi was a terrorist attack.
'Our embassy was attacked violently and the result was four deaths of American officials.'
On the same day as the five-hour Benghazi consulate attack, in which RPGs and mortars were used, the U.S. embassy in Cairo was targeted by a mob that tore down the American flag and replaced it with a black Islamic flag.
There were also attacks on U.S. missions in Tunis, Sana'a, Khartoum and Islamabad.
Stevens, the first U.S. ambassador to be murdered since 1979, was a fluent Arabic and French speaker widely viewed as one of the greatest American diplomatic assets in the region.
A diary written by Stevens and obtained by CNN after being found in the wreckage of the Benghazi consulate revealed that he had been concerned about security threats in the city and a rise in Islamic extremism.
A White House official firmly rejecetd this, telling ABC News: 'It's just not true that he was characterising the attack in Benghazi – the question doesn't even make mention of it. He's speaking about broad trends.'


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SOURCE: Ombudsman Ontario
April 13, 2017 12:29 ET
TORONTO, ON--(Marketwired - April 13, 2017) - Ontario Ombudsman Paul Dubé will release a report on his latest systemic investigation on Thursday, April 20 -- at a news conference at 11 a.m. in the Queen's Park Media Studio.
The Ombudsman will deliver findings and recommendations on his Office's investigation into how the Ministry of Community Safety and Correctional Services tracks the admission and continued placement of inmates in segregation in provincial correctional facilities, and the adequacy and effectiveness of the review process for such placements.
More information on this investigation can be found here:
Copies of the Ombudsman's report will be available to journalists in advance -- under embargo until the news conference -- from 10 a.m. to 10:45 a.m. in Committee Room 228. Journalists who are not members of the Queen's Park Press Gallery are asked to report to Room 387A of the Legislative Building for passes, or call 416-325-7922.
The news conference will be streamed live and can be watched online at the Ombudsman's website, www.ombudsman.on.ca, where the full report and media materials will also be posted at 11 a.m. As well, live updates will be posted at the Ombudsman's Twitter account - www.twitter.com/Ont_Ombudsman. Video of the news conference will be available immediately on the Ombudsman's website, and later on YouTube at www.youtube.com/ontarioombudsman.
Aussi disponible en français
For further information, please contact:Linda WilliamsonDirector of Communications416-586-3426 email@example.com
For further information, please contact:Linda WilliamsonDirector of Communications416-586-3426 firstname.lastname@example.com
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After thousands of people hours by hundreds of volunteers, Lei of Aloha for Las Vegas is nearly done. This time, a TWO mile long ti leaf lei of love to be delivered to the people of Las Vegas after the recent tragedy which killed 59 people in the city lovingly referred to as the Ninth Island.
Blessings will begin for the Lei of Aloha for Las Vegas tonight, Tuesday, October 10 at 6pm at Nalu's South Shore Grill on Maui as Hawaiian cultural leaders, faith leaders from all denominations and community leaders come together to give the one mile lei created on Maui by hundreds of volunteer hours.
The lei will then begin its journey and stop in Honolulu where it will be joined together with lei weaved on Kauai, Kona and Oahu.
The second blessing will be held at Daniel K. Inouye International Airport at the Hawaiian Airlines terminal at 11am on Wednesday, October 11 and will bless the TWO miles of lei created by volunteers statewide to send love and aloha via a one mile long hug to our friends and family in Las Vegas.
"Sometimes we forget that we are connected, that we always have someone to turn to when we feel alone. We used to always talk to our family or friends, or a trusted leader, coach, minister when we were hurt or confused and you didn't see these kinds of violent attacks as much. I think we need to remember to reach out to each other, whether we feel unconnected or if we see our loved ones toughing it out alone," said Ron Panzo, originator of the Lei of Aloha for World Peace.
Lei of Aloha started out in 2015 after terrorists bombed Paris and a small group of people including Panzo came together and decided they would weave a one mile long lei and deliver it to Paris to lay at the site of the explosion. "Tim Lara was the one who suggested ti leaf lei which was more traditional and Hawaiian," Panzo recalls. Lara and Panzo were part of the delegation that delivered the first Lei of Aloha to Paris.
Then in June of 2016, tragedy struck Orlando, Florida when a gunman killed 49 young people in Pulse Nightclub, the largest mass killing up to that date in the country's history. Immediately following the shooting, Ron Panzo met with Joe Tolbe about weaving a lei for Orlando. Literally hundreds of volunteers showed up, including Governor Ige who learned to weave ti leaves from a large tattooed biker. Tolbe and Panzo led a contingency of Hawaii Six-O who traveled to Orlando and delivered the lei to Pulse, to the hospital where many were treated and to the large memorial site. Met by dozens of Hawaiians who live in Florida they delivered powerful chants of grief and sadness and love. "I've been singing 'Hawaii Aloha' all my life, but I was never so proud as I was when we sang that song in Orlando," said Stacey Moniz, one of the Hawaii 6-O. "It was truly an honor to be able to attend. It meant a lot to the people of Orlando, too, not just the Hawaiians, but everyone we met was so awed by the love of the people of Maui."
The organizers of Lei of Aloha had also sent lei to Washington DC and also to Honolulu for the return of the voyaging canoe, Hokule`a when she returned from her three year worldwide voyage, Malama Honua.
The shooting in Las Vegas was an instant call to action for the Lei of Aloha team. "We knew immediately we needed to do a lei for Las Vegas. They're family!" said Panzo. "But with Stacey on Oahu we needed to expand our efforts so I called a few friends and the action on Oahu just grew." Organized by Moniz and Colleen Nomura, the owner of Jawaiian Irie Jerk restaurant in Waialae, volunteers began to show up. Like Crystale Cayaban and her family, who then inspired Iolani High School and other families to weave nearly 1/4 mile on their own.
Cyrila Pycha led the charge on the island of Kauai and has actually been part of the lei making from Kauai since the lei for Paris. She will be traveling to Las Vegas with the lei along with Ron Panzo and Colleen Nomura. Jeff Gourley led his community in Kona to weave lei at My Bar Kona every day. This lei is truly a statewide effort.
Hawaiian Airlines will be donating four of the airfares for travel from Honolulu to Las Vegas and the California Hotel and Casino will be housing the volunteers who will be delivering two miles of lei to various sites throughout Las Vegas, including the scene of the shooting. "We are so grateful to Hawaiian Airlines, especially Debbie Nakanelua-Richards who has worked so hard on this trip!" Panzo stated.
A blessing for the entire lei will happen on Wednesday, October 11 at 11am at the Hawaiian Airlines lobby. It will be the first time all of the pieces from across the state will be in the same location and we will need to bless this entire lei as one before it leaves Hawaii. Kumu Lehua Kekahuna will be on hand to do the blessing but anyone and everyone is welcome to join us and offer your blessing. "We welcome ALL faiths and all positive well wishes."


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This book presents up-to-date recommendations for the prevention, diagnosis, and management of complications in endodontic surgical procedures, based on the best available scientific evidence. Common risks such as wound healing impairment, infection and bleeding are discussed and specific complications related to endodontic surgery, such as maxillary sinus involvement and damage to adjacent neurovascular structures, are reviewed. For each step of endodontic surgical procedures, surgical goals and possible outcomes are reviewed. Preoperative, intraoperative and postoperative risk factors for complications are identified and treatment options presented. Helpful decision-making algorithms, tables and flow charts complement the reader-friendly text.Microsurgery and wound healing. Amsterdam: Expecta Medica; 1979. Acland R. Practice manual for microvascular surgery. 2nd ed. St Louis: CV Mosby; 1989. Tibbetts L. Principles and practice of periodontal microsurgery. Int J Microdent.
|Complications in Endodontic Surgery
|Igor Tsesis
|Springer - 2014-05-23
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1184230 visits.
Posts Tagged 'Wine'
Library of Babel: My Friends
Emmanuel Bove's slender first novel My Friends follows World War One veteran Victor Baton down some of the the seediest alleys in Paris in a futile search for companionship. The novel's title is ironic because, in fact, Baton has no friends, and though his misery would love to find some company, Baton chooses potential friends poorly and is either betrayed by or alienates them each in short order. The novel is charming in its sympathy for the down-and-out, for characters who don't fit into the obvious order of things, and it shines when it portrays the emotional complexities of well-intentioned but damaged and ultimately self-serving people. The wry glint and ironic humor of the scenes keeps them from becoming maudlin or depressing.
The highlight of the book is Baton's encounter with Neveu, a friendless, depressed man who is collecting stones along the Seine. When Baton approaches to ask why Neveu is collecting stones, Neveu tells him that he is about to drown himself, and he needs ballast to drag him to the bottom of the river. Baton decides to help Neveu collect stones, and then he decides to throw himself into the river as well. By the time they've collected enough stones to do the job, Neveu and Baton have become friends, and they decide to go to a cafe instead of killing themselves; but Neveu takes advantage of Baton's generosity, spends all of his money on wine and then disappears into a brothel with Baton's last penny. Baton never sees him again. It is difficult to imagine from this description that the scene is funny, but it is.
The novel's clarity, wit and emotional complexity save it from pathos, and Baton's plight, like the plight of Gregor in Kafka's "Metamorphosis," represents the dilemma of the alienated modern individual. Baton is ambitious in his way but does not want the mind-numbing low-wage jobs he can get; he's poor and lonely, but he can't connect to the impoverished loners around him; and his war injuries make him both a hero and an embarrassment to his society, which can no longer understand him. My Friends is smart, droll and surprisingly companionable for a book about alienation; it makes you feel—just as Baton feels about his absent friends in the novel—affectionate toward its author and certain that you could never get along with him. Originally published in 1924, the English translation by Janet Louth appeared in 2000.


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How Can Staging Your Home Benefit You?
Home staging is the process of preparing your home for sale. It will help you to increase the value of the property and provides you with a lot of money in hand. The stagers usually try to work according to the wish of the landlords, side by side they do their job which may be beneficial for you.
Staging helps your home saleable
Increasing space by clearing clutter, by changing the position of the furniture for maximum space and light, making the house crystal clear from top to bottom are the basic part of staging home. Apart from these, repainting the rooms, replacing the carpets and the floors (if necessary), repairing any furniture or electric connection are also come in the list. And at last if one has a good budget, then bringing new furniture and wardrobe for keeping the clothes can be done. Moreover, the house staging stylist will create an atmosphere that the buyers will fall in love with your home in the first look. It can be said that staging will leave a wonderful impact of your house over the buyers.
Staging has proved its value in the real estate market
If you are going to sell your property, you can see the competition running throughout the selling market. It has been seen that staging has worked for every single property. You may think what will be the reason of this rising popularity of staging?
Reasons of popularity of staging
Staging will help a seller in several ways by this styling to sell. A seller needs to show a buyer how the house is suitable for them. How the rooms can serve their purpose. If you contact with the property staging specialist, they will help you in these purposes.
Many buyers are migrators. So, they do not have much time to renovate the house or as they are migrator they do not have much acquaintance with the local people, so they want a ready house. In this case staging will help the seller a lot.
Most of the buyers are ready to pay a lot of money and for that reason they expect a well-furnished home. After shifting in your property if they find any red flags, then instantly they move to another house. So, with the help of staging you will not have to face this problem.
The buyers think that they are not shifting in an old home but to their dream home. If you do staging before selling the home, then you can easily fulfill the wish of the buyers.


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Who We Are
Healthcare commitment for emergency nutrition
Meals for All is committed to helping healthcare communities ensure institutional emergency preparedness for uninterrupted nutrition care that saves lives and money.
Meals for All are complete, convenient, cost-effective emergency meals that are RD planned with regulations in mind to reduce nutrition risk and expense in emergencies. Emergencies from Hurricane Katrina to the earthquakes and fires of California have taught us a tragic lesson that providing residents with proper nutritional care during emergency periods is critical to survival of both residents and facilities.
Passion for emergency preparedness
The Registered Dietitians leading Meals for All have experienced first-hand the difficulty to create a simple to implement, cost effective, regulatory compliant emergency food solution. In 2011 Meals for All took a leadership role in solving the institutional emergency nutrition challenge. Meals for All is the Registered Dietitian created solution encompassing our vision, passion and commitment to helping healthcare communities ensure institutional emergency preparedness for uninterrupted nutrition care that saves lives and money.
The Solution – Meals for All
Healthcare communities need to be prepared to provide emergency nutrition not only for residents and patients, but for staff, visitors, and potential surge of victims needing care in an emergency or disaster. Meals for All Emergency Solution are freeze-dried meals that are a complete, nutritionally balanced meal solution designed for institutional emergency preparedness. Using recipes specially created by our Registered Dietitians, our products meet nutritional needs for most typical therapeutic diets, including texture-modified and even puree diets. The 10 year shelf life reduces rotation to drastically reduce emergency nutrition costs by 90% while reducing resident nutrition risk and facility survey risk. Along with food products, Meals for All provides clients with food preparation procedures and training materials, as well as emergency menus planned and approved by qualified Registered Dietitians. With an array of product options and pre-planned disaster menus, a typical operation can serve Meals for All for a full week.
Our mission is to assist healthcare facilities to Save Lives & Save Money with Meals for Alll —- "The emergency plan we can all really live with!"


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by NRA Staff -
Monday, June 28, 2010
Browning's new Model 111 Folding Knives are designed by Russ Kommer and packed with practical features. Kommer took an old design and added his expertise in knife design to make them even more user friendly.
The knives are designed with grooved handles that are constructed from either rugged G-10 or walnut. Handles on the knives are contoured for a comfortable, sure grip. The bolsters add to the beauty and balance of the knives.
Each 3-¼" blade is made of Sandvik 12C27 stainless steel. The blades are easy to sharpen and hold an excellent edge. A Browning Buckmark logo is etched into each blade for a unique look only to a Browning knife.
The ultra-thin construction of the Browning 111 knives allow them to slide easily into a pocket without adding excess bulk.
The Model 111D with black G-10 scales has a suggested retail price of $34.95. The Model 111C with walnut scales has a suggested retail price of $39.95.
For more information, go to browning.com.
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Posts Taggedgibson
Musicians and Apple products go together like viruses and Windows: where there's one, you'll find the other. It's no surprise then that there are a ton of really high quality iOS apps for music lovers.
Today we'll be looking at a couple of apps that will help you tune your guitar in addition to a whole lot of other cool stuff. If you own a guitar and an iPhone, you won't want to miss this one!


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Quick Reference
The process of sharing common costs between cost centres in a fair manner, using a basis of apportionment that reflects the way in which the costs are incurred by the cost centres.
Subjects: Accounting.
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Latest Results
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Presidents MessageRead Message
Club Lottery
President's Message 2017-2018
Dear Members and Friends,
Being originally a Skerries girl, and having moved back to this wonderful town with such a great community, it is a great honour now for me to have been asked to be President. Firstly, I would like to say how very proud I am to have been elected president for the incoming season. I would like to thank our Committee, and all the members involved and volunteers who make us the successful club we are today.
I would like to wish our new club captain Mikey Sherlock along with the players, coaches and management of all the teams under the leadership of Mark Harrington, all the very best for the season ahead. Although we are looking forward to the new season, it would be remiss of me not to reflect on last years successful 90th Anniversary of the Club. I wish to thank everybody who supported the many successful events run throughout the year, the Nigel Owens Dinner, the 90th Anniversary Ball and the memorabilia night.
To our Sponsors, who have supported our Club for many years, I would particularly like to thank you all. As many of you are aware we launched a new Pitch Development Plan last season and we will need all your support and volunteers to implement this important programme, to ensure the continued success of our club.
As your First Lady President, I am looking forward to a challenging season with plenty of hard work, fun and to represent your club around the country.
Sharon O'Buachalla
President Skerries Rugby Club 2017-2018


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Gore Motors Honda
361 Memorial Avenue Thunder Bay, ON P7B 3Y4
People come from all over Northwestern Ontario to visit our Honda Car Dealership. They arrive looking to buy a new or used car, but leave a member of the Gore Motors Honda family. Come see what a true family car dealer experience is all about, then visit us here and send us your testimonial.
2015 Honda CR-V Touring - 5 STARS!
Had our '14 CR-V for a year approx, while it was a very nice vehicle it was more of a stop gap to a higher end Honda model. Impressed as ever with the service from Wanda, Vlad, Ivan, Shannon. The '15 CR-V feels completely different better ride, tighter reflexes, quieter, better mileage etc. The one thing that made me glad we decided on the Touring version is all the safety equipment in the Honda Sensing suite. One day we were traveling home from Winnipeg and was having a normal conversation but this happened so fast : I turned my head right to speak and all of a sudden the car started coming to a abrupt halt. The auto braking had engaged and as I turned my head back in my left front about 20 ft away was a deer frozen in terror. I was able to swerve around him as the car had slowed enough on it's own. Luckily he did not move as i swerved to the right.
This alone makes the Touring worth the extra coin.
Jody and Fulvio, Thunder Bay, Ontario
2015 Honda Pilot - 5 STARS!
This is the first time I have ever purchased a New Honda and I must say the experience dealing with Gore Motors Honda was a pleasure and hassle free. Vlad, and the Gore Motors sales team were exceptional! The representative that assisted my wife and I, was extremely knowledgeable and was very patient with explaining all the finer details of the car we purchased, The 2015 Honda Pilot. He was very honest with us and advised wisely towards the perfect vehicle for our budget and our family of five. Vlad went out of his way to get us into our dream SUV with no hassle. We were very pleased with the level of service that we received compared to other places in Thunder Bay. I had ordered Chrome side rails and custom Enkei chrome rims as well, all was delivered on time and shined to perfection for delivery! I decided to take the SUV and new custom rims on the highway that day to test drive and noticed the rims had a bit of a shake to them, no problem, The team got me back in immediately, tested them and re-balanced the rims - all good! Thanks Jeff! Overall I have had the best service from Gore Motors Honda and I will recommend everyone to them. In the future my next purchase will be from Gore Motors as well. Thank you Vlad, Wanda and all the staff at Gore Motors for making our experience an incredible one!
Jaret and Sanija, London, Ontario
We took home a 2014 Honda CR-V LX!
"What a great buying experience, no pressure, very helpful asking what we wanted ( not what they wanted to sell) in our next vehicle. Honda financing was very pleasant to deal with as was our salesman and sales manager. The salesman and manager spent almost two hours in total showing us all the features etc of our new CRV, no other in the past has dedicated so much to us on day of pick up. Will definitely stick with Gore Motors, next car is going to be electric and hope Honda has one bye that time."
kiitos, Grazie, Fulvio and Jody
Debbie took home a 2013 CR-V Touring Edition!
"I just picked up my new 2013 CR V Touring from Bob on July 13th. A great experience. He was very thorough in describing all the features of my new vehicle. Anyone who is a first time car owner should go see him. I've already told my son that when he is ready to buy his first vehicle (he is partial to the Honda Ridgeline) to go see Bob."
Debbie H - Thunder Bay, Ontario
James took home a... 2012 HONDA CR-V!
After driving many Ford vehicles for 51 years, I made the switch to Honda. Dave Wheeler found me the perfect 2012 CR-V EX for my birthday, I would recommend Dave and the rest of the great sales staff at Gore Motors Honda to anyone interested in dealing with a true honest Thunder bay car dealer, Thanks again guys.
James - Ontario
Sheila took home a Honda Civic
I did not feel pressured. Don is very knowledgeable and helpful in everything Honda. I felt like I could trust him. I would certainly recommend this dealership to anyone looking for a new car or used car in thunder bay. The employees that helped me felt like friends and family. Thanks for a great experience!
Sheila K. - Thunder Bay, Ontario
Nathan took home a 2012 Honda CR-V
The new and used car sales team at Gore Motors Honda made my purchasing decision simple to make, I got the Honda 2012 CR-V and love it! Bob helped me out and was able to find what I was looking for, Car Make, Model & Colour. The SUV of my dreams. I would highly recommend him and the rest of the sales staff to anyone interested in a New Car! Especially a Honda!
NW. - Atikokan, Ontario
361 Memorial Avenue, Thunder Bay, ON
361 Memorial Avenue, Thunder Bay, ON
Dealership Location
361 Memorial Avenue,Thunder Bay, ON P7B 3Y4
Contact Info
Toll Free: 1 800-486-2144
New and Used Sales Department Hours
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Sean Taylor Memorabilia
Signed Sean Taylor Merchandise & Authentic Collectibles
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About Sean Taylor Autographed Memorabilia & Collectibles
He is a two times Pro Bowl Selection in 2006 and 2007. Sean Taylor whose real name is Sean Michael Maurice Taylor was born in Miami Florida on April 1, 1983. He is known commonly as Sean Taylor, a former American football free safety that played in the National Football League for the Washington Redskins.
He was named to the Florida High School Association All- Century Team during his early career. On the other hand, he has signed football, jersey, helmet, photo, signatures, pictures that are available in many variants.
In addition, he was also selected as the Top 33 players in the 100 year history of Florida high school football. Look for his signed football, jersey, helmet, photo, signatures, and pictures and have the option to buy authentic autographed Taylor jerseys, footballs, helmets, mini helmets & photos.
His professional career started in the 2003 season when he was drafted by the Washington Redskins.
Included in his awards are the All-Pro Selection in 2007 and he was named to the Washington Redskins Ring of Fame. Thus, owning his signed football, jersey, helmet, photo, signatures, and pictures is really a good choice.
In the 2007 season also, he was named as the hardest hitting player in the National Football League by the Sports Illustrated.
Have your pick from the wide array of football memorabilia that you can own as well such as the Devin Hester Autographed Helmet- Authentic, Matt Forte Chicago Bears Signed FULL SIZE Helmet w/PIC and Signed Patrick Willis Photo- Ole Miss Rebels 8x10.
On November 27, 2007, he was murdered at the age of 24. His death led to an outpouring sympathy from many of football enthusiasts. As lifetime merit to him, pay for the Sean Taylor, autographed, signed, jersey, football, footballs, jerseys, helmet, helmets, mini helmet, mini helmets, photo, photos.


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Shady Cove Fire District 4 station was packed wall-to-wall on January 20 with residents of Shady Cove and Trail who came to learn about fuel reduction on their properties located in the Jackson County Forestland-Urban Interface. Oregon Department of Forestry Fire Prevention Specialists, Ashley DuBrey and Herb Johnson, educated landowners about what steps they should take to avoid a fine of up to $100,000 if a fire started on their property and spread to surrounding land causing a potential wildfire.
In October 2010, the Jackson County Forestland-Urban Interface Classification Committee identified 13, 784 lots that met the criteria for being included in the interface area. More than 12,500 of the lots were classified "extreme" and the rest "high" risk for wildfire. A series of five meetings in January at different fire districts, including this one, answered landowners' questions and explained the process. Displayed were draft maps of the interface area. An informational public hearing on February 1 will formally collect public comment on the maps and the maps will then be turned over to the county clerk, said DuBrey.
Most people present at FD4 had received a letter from ODF indicating their property was in the forestland-urban interface and subject to Oregon Senate Bill 360 that was written to address fire protection needs in an interface. The bill covers liability of cost-recovery measures for fires on properties for which a certification form is not on file at ODF. DuBrey and Johnson explained what it would take to get certification and avoid penalties.
Landowners were advised to create fuel breaks around their homes and other structures to make their property more fire defensible. Some measures included clearing dry and dead brush within 50 feet of structures; not storing combustible materials under a deck; removing tree branches that hang over dwellings or are within 15 feet of a chimney; removing tree branches that are low to the ground; clearing dry needles and leaves and removing vegetation from both sides of a driveway to make it easier for emergency vehicle access.
In the case of a conflict between SB 360 and other laws, codes or ordinances, ODF's law comes second, said DuBrey. Property owners should first follow rules imposed by federal, county or city jurisdictions.
To help landowners get certification, Johnson said, ODF will perform free assessments to give technical advice to property owners and also offer grants of $400 per-acre to aid owners in fuel reduction. ODF also offers training to contractors in this field. When Johnson asked if anyone wanted a free assessment, one man called out, "Heck, yeah." A long line then formed to sign-up for assessments and grants. Johnson pointed out the money is not for cutting lawns and doing other yard work, bringing some humor to the meeting.
When the work is completed, landowners must return their self-certification form to ODF. As well as returning the form before a fire originates on a property, the required fuel reduction work must also have been done. If not completed and the fire spreads through the property causing ODF to use extra fire suppression resources not budgeted, SB360 will kick in with a possible fine from $1 on up to $100,000, said Johnson.
A possible surcharge of $25 is written into SB 360. $10 would be used for administrative costs and $15 would be given back to landowners. The money would then go to help those who might need help on fuel reduction. At this time, however, ODF is not imposing the surcharge locally or anywhere in the state, said DuBrey.
Some questions from property owners included what if a neighbor's tree branches hang over your house and property? Trail resident, Hugh Curtiss, said he has a runoff ditch 15-feet from his garage. The ditch belongs to the state and has a heavy growth of blackberry brambles. Who is responsible?
Certification is good for five years. Some present such as former Shady Cove Mayor, Ruth Keith, said, "We're probably okay but a review would be good since it has been about five years since the last reduction." Resident Bob Pasley also had been previously certified but wanted to make sure his property was still compliant.
To schedule assessments, have questions answered or to begin the grant process call ODF at 541-664-3328. The February 1 public hearing is at 1:00 p.m. at the Jackson County Auditorium, 200 Antelope Road, White City.By
Margaret Bradburn
Of the Independent


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Today's Brew Review is Port City's Optimal Wit. As William Shakespeare said, "Brevity is the soul of wit", which doesn't have anything to do with this beer, but now you have a quote that is guaranteed to get you laid at parties (results not typical: I have no idea if other people find Shakespeare quotes sexy).
Optimal Wit is a Witbeir from the Port City Brewing Company. Located in Alexandria, Virginia, the brewery opened in Feb of 2011, and brews 4 year-round beers and several seasonal varieties. Their Optimal Wit was named the 14th best beer of 2012 by Wine Enthusiast, which I think is a compliment, but made me skeptical because no one who drinks wine has been able to discern that is disgusting (And if you're an "enthusiast" for something that is made by feet, you have a foot fetish. End of story).
The witbeir pours a golden straw color with a small white head. It has a strong blend of coriander, citrus, and yeast smells that shine through in the taste as well, along with some mild hop bitterness. The beer is smooth and crisp with a bready aftertaste.
Should I Drink It?
Port City's Optimal Wit is a solid American witbeir that's perfect for the summer months. The flavor is crisp and refreshing, without losing the beer's mix of spices.


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My very first project with Webtrix was one even a seasoned relationship would be strained on-a complete back-end redesign of a 200-plus-page web site on a tight budget and an even tighter timeframe-less than three months. Not only did they accomplish the monumental task on-time and on-budget, but they over-delivered with a content management system that enabled us to do our own web site updates from that point on saving us from what had amounted to sizeable agency "update" fees in years past. They accomplished it! A complete web site re-design in less than three month and a shoestring budget.
I have continued to work with Webtrix for all our programming and web design needs. They have done multiple sites for us including our latest mobile site. They are not only experts on technology solutions; they are some of the best project managers I have ever worked with. I have 100 hats I wear in my role and I can fire off a quick email to Brian and his team and they can get the ball rolling and a solution to me shortly thereafter. They save me time, money and are as if not more professional than any vendor I work with today. I would be lost without their expertise and their ability to help keep me on schedule to say nothing of the projects . Webtrix is simply the best at what they do. Fast, budget-sensitive, and totally reliable for the best, most up-to-date solutions available.
Juli Warner, Marketing Communications Manager
Our clients are spreading the word about our services . . .
Don't just take our word on how we go above and beyond. Our clients just love our service as much as we do! We have listed some our most recent client testimonials.
These are real comments! From real Webtrix clients!
If you are interested in providing a testimonial, simply click here and let us know how we are doing!
Since 2000, Webtrix has been crucial in helping us understand the specific hardware and support that is required of our e-commerce application. I've worked with various other hosting companies in the past and have found that none of them compare to the reliability and availability of Webtrix. Whenever we need them, they're there. They actually pick up the phone, unlike many other hosting companies out in the marketplace. Their technical staff actually has the ability to help our technical staff. Webtrix is just an amazing company.
Marc Schillaci, CEO
The guys over at Webtrix have turned out to be exceptionally adept and competent web developers! They have consistently delivered exactly what was requested and are proficient at always meting key deadlines. I've continued to bring our projects to them for several years because I know I can trust their team's experience whenever I have an important web application that needs to be delivered on time and on budget. Hire them and you will not be disappointed.
Jeremy Watson
As the Chief Executive Officer of the San Clemente Chamber of Commerce, I am honored to recommend Webtrix. After utilizing many services, and always being disappointed, the Chamber finally found a home with Webtix. Webtrix develops state of the art websites, has a terrific design maintenance service and will also host your site. I would like to point out that Webtix does not take-over your website, as many hosting companies will do. The team is always friendly and deals with their clients in a timely manner. I am pleased to say that I continually hear positive feedback from those visiting the Chamber website.
Lynn Wood, CEO
System failure and network downtime simply is not an option for our type of business. Rapid response rates to our concerns and/or issues if they arise is also a paramount necessity. In over a decade with Webtrix, the great people of Webtrix have never let us down – not once. Their understanding of complex programming and their ability to efficiently develop reliable, scalable Internet technology to fit any size business' need sets them apart from any other company we have worked with. We count on Webtrix to ensure that our websites and our reputation remain live and intact from the 1st impression.
Glenn Cogan, Founder
When our old website host decided to stop hosting websites we were left with a big problem. Webtrix was there to help us rebuild and get our new site up and running in no time at all and continues to be a tremendous help with keeping our website current and secure. Their friendly staff is both helpful and knowledgeable. I would definitely recommend Webtrix.
Donnie Miller, VP of Operations
I've used Webtrix for web site design, custom programming and web/email hosting for over 14 years. They have never let me down. When I have a problem, I can call Webtrix and talk directly to the staff. I don't need to submit a trouble ticket and wait 24 hours for some low level technician to call me. I consider Webtrix a strategic partner of my company.
Mike Miller, Owner
I have experience with many other hosting companies and Webtrix stands out for their consistent, fast and superior service. When we made support calls to other providers we would always get different representative on the phone and wasted tons of time rehashing issues. The personal and professional service we get from Webtrix is the reason they have been hosting our clients sites for over 14 years!
Stephen Ludwig
As our business grew, it was decided that we needed a web site that better reflected who we were. After speaking with several web development firms, Webtrix stood out as our obvious choice. Brian quickly understood the direction and goals we had for our new site and provided us with a great design at an affordable price. We really appreciated Webtrix's commitment to communication, professionalism and diligence in completing our web design in a timely and efficient manner. Thank you for helping us exceed our goals and grow our business!
Michele Abdulaziz
I exclusively use Webtrix for all of my own web sites (www.lorenscottphotography.com and www.socalrocks.com) as well as for the many sites that I have developed for others. I've known the guys at Webtrix for over 13 years now and would not trust my hosting with anyone else. There may be cheaper hosting companies, but you get what you pay for. I require dependability and quick responses to my support questions -- and I get that from Webtrix. They also know their stuff. Any time I have ever had a technical question related to my web sites, Webtrix had the answer.
Loren Scott
Webtrix is a wonderful company. They really treat their customer's in a very professional manner. When we have made mistakes with our website maintenance, all we have to do is write an email and their customer service agents swing into action in a timely fashion. They always have answers to our questions and answer them in a way that we can understand especially when it comes to technical issues. When it comes to requests, our requests are always addressed immediately. Webtrix values their customers, they really understand the meaning of "customer service". We are so glad we chose to go with Webtrix.


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733: The Elgin Affair by Theodore Vrettos
733.309385: Vrettos, Theodore. The Elgin Affair: The True Story of the Greatest Theft in History. New York: Arcade Publishing, 2011. 212 pp. ISBN 1-6114-5315-1.
Dewey Breakdown:
- 700: Fine Arts and Recreation
- 730: Plastic arts and sculpture
- 733: Greek, Roman, and Etruscan sculpture
- 733.3: Greek (Hellenic) sculpture
- +09385: Ancient Attica to 323 CE
From 1801 to 1812, the British Ambassador to the Ottoman Empire, Thomas Bruce, 7th Earl of Elgin, acquired some of the greatest sculptures in the Western world. His agents loaded priceless pieces of art onto barges and boats so that he could sell them to the British Museum for safekeeping. By 1812, he had removed 17 statues, 15 metope panels, 247 feet of frieze, and several other pieces of the Parthenon from Greece. Needless to say, this was all highly suspect and entirely illegal. Theodore Vrettos's The Elgin Affair chronicles the history of the displacement and how the selfishness of a single 19th century official can lead to strained relations two hundred years later.


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Obesity is not stopped by eating more fruit and vegetables. In fact, eating too many of these can lead to weight gain. There are a number of mistakes that people make when trying to lose weight or to control their weight issues. Healthy eating is more than just getting five portions of fruit and vegetables a day.
Skipping meals or not eating enough is one of the biggest mistakes that people make when battling obesity. While reducing the number of calories is important, following a healthy eating plan is also essential. Cutting out too many calories can cause the metabolism to slow down. There is also the issue of people not learning more about how food is necessary for the body. Many crash diets and then go back to eating normally, which leads to gaining the weight again and more.
Skipping meals is one of the quickest options people go to cut out calories. However, three meals a day is important, and breakfast should never be skipped. Research shows that those who skip breakfast are more likely to be obese. According to WebMD it is best to eat a breakfast that has both fiber and protein, such as egg on whole-wheat toast and half a grapefruit. This is not only low in calories but filling.
Simple eating fruit and vegetables is not going to stop obesity. A person needs to think about the other food that is being eat, and the size of portions. Due to the sizes of portions in restaurants increasing, people tend to eat more at home. It does not matter whether the food is healthy or not. All food has calories, and can cause weight gain.
There are a few tricks to avoiding this weight loss mistake. The first is to weigh everything to ensure only a certain amount of calories are eaten. The second is to use a smaller plate. This gives the appearance that more food is on the plate, so a person is not tempted to eat more.
A recent study has shown that eating too much is one of the biggest problems. People may be eating more fruit and vegetables now, but they also eat more of anything and everything else. The average adult consumes 2,500 calories a day (about the daily needs for a male), but in the 1970s the average adult consumed 2,100 per day.
Mindless eating is also a cause of obesity. More people now sit in front of the TV, and eat without really realizing it. This is also the case when eating dinner. It is important to chew food fully, and really think about whether the stomach is full. It can take 20 minutes for the stomach to tell the brain that it is satisfied, but by then a person has eaten more than is really required.
Taking care of the mistakes will help more people lose weight. Eating less is important, but that does not mean skipping meals and not getting enough calories for the body to sustain itself. Eating fruit and vegetables is not enough to stop obesity.
By Alexandria Ingham


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American Psychiatric Association (APA) Practice Guidelines provide recommendations to help psychiatrists make treatment decisions that are supported by the best available evidence, including from current research and expert consensus. The guidelines are developed by expert work groups, who review available evidence using an explicit methodology. Iterative drafts undergo wide review by other experts, allied organizations, and the APA membership. Every guideline is also reviewed and approved for publication by the APA Assembly and Board of Trustees. This process balances the conclusions of scientific research with the practical experience of professionals working in the field. In addition to providing recommendations that may improve patient care, the guidelines may be used for education by medical students and residents, psychiatrists seeking recertification, other mental health professionals, and the general public. Researchers may use the guidelines to identify important clinical questions for which more research could be expected to improve treatment decision making. The thirteen Practice Guidelines are * Psychiatric Evaluation of Adults, Second Edition* Delirium* Alzheimer's Disease and Other Dementias of Late Life* HIV/AIDS* Substance Use Disorders, Second Edition* Schizophrenia, Second Edition* Major Depressive Disorder, Second Edition* Bipolar Disorder, Second Edition* Panic Disorder* Acute Stress Disorder and Posttraumatic Stress Disorder* Eating Disorders, Third Edition* Borderline Personality Disorder* Suicidal Behaviors These guidelines help you * Understand clinical features and symptoms* Make a confident differential diagnosis* Evaluate interventions commonly used to treat specific disorders* Select the appropriate site of service* Educate the patient and family* Assess the efficacy and risks of available medications* Develop an individualized treatment plan Interactive continuing medical education programs for many of the individual practice guidelines are available on the APA's web site (www.psych.org/cme). Each program offers AMA PRA Category 1 Credits(tm) that are accepted by the APA and the American Medical Association. The American Board of Psychiatry and Neurology (ABPN) has reviewed the APA Practice Guidelines CME Program and has approved it as part of a comprehensive lifelong learning program, which is mandated by the American Board of Medical Specialties as a necessary component of maintenance of certification.An example is observation of behavior following a family meeting for a patient in whom family conflicts are suspected of having ... Clinical formulation The integrative formulation aids in understanding the patient as a unique human being and allows ... These are assessed against the norms of the cultural reference group.
|American Psychiatric Association Practice Guidelines for the Treatment of Psychiatric Disorders
|American Psychiatric Association
|American Psychiatric Pub - 2006
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All typos and joking aside, this infographic hits on some common ways to screw up your relationships. While all of then are pretty bad, the biggest one is bringing other people into your relationship.
Who can you talk to?
It took me 30+ years to figure that out. I used to post every detail of every up and down to Facebook, Twitter and what ever other social sites I was using.
The post Screw Ups News: How to Lose Your Lover appeared first on Blogathon.org.


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Sunday, April 13, 2014
walk in art. ARTE 2014
6 comments :
- The Dainty Dolls House said...
This looked like a lot of fun, very interesting displays too. And your words are very true!! I hope you have a great week doll x
- April 14, 2014 at 2:50 PM
- Christine Adelina Tjhia said...
I was there too! Spectacular display <3 the distorted barbiee is amazeballs
- April 14, 2014 at 10:58 PM
- Cicolari said...
such a beautiful blog ! very nice . I want to invite you to mine , maybe you would like to follow each other? if yes just follow me and let me know i ll do the same as soon as possible
- April 16, 2014 at 2:55 AM
- Rosalinda Tjioe said...
Disini kita bertemu yah hhahahaha! Nyesel banget ga beli notebook nya, lucu banget si :(
1/15 coffee is my favorite coffee shop!!! <3 xx
- April 16, 2014 at 8:36 PM
- Sri Widayanti said...
Hi kak <3 lucu banget warna+outfitnya hehe
I'm blog walking now so mind to visit mine, too? Thank you!
- April 18, 2014 at 1:49 PM
- Dian Yuliasari said...
Gret photos! And your words are totally true. Sometimes people just afraid to be different and act "normal"
- April 19, 2014 at 11:14 AM


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The Romanian Journal Anthropological Researches and Studies (ISSN 2360-3445; ISSN-L 2360-3445) is an annual journal and publishes:
The journal does not take charges for processing and submission of articles.
This is an open access journal which means that all content is freely available without charge to the user or his/her institution. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose, without asking prior permission from the publisher or the author. This is in accordance with the BOAI definition of open access.
Users can use, reuse and build upon the material published in the journal but only for non-commercial purposes and as long as the original work is correctly cited: downloading or reading, distributing, making copies, using in presentations, to produce a new research work and, possibly, a new publication (See definitions of open access from Wikipedia).
Priority will be given to articles that explore medical topics, or highlight aspects related to human physical and mental health. ARS encourages its contributors to emphasize the impact that the main topic presented in their papers could have on physical and mental health at individual and/or social scale. As regards the domain of paleoanthropology, the articles focused on paleopathology and the comparative studies on the diseases in ancient times have increased chances to be accepted.
Keywords: anthropology, medicine, psychology, sociology, paleoanthropology.
Copyright © "Francisc I. Rainer" Anthropology Institute of the Romanian Academy. All rights reserved.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License


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The Robot Company stocks replacement operator panels for most FANUC controls. From RB and RC controls to the newest models, we can supply you with complete operator panels or individual components like key switches, e-stops or replacement push buttons. You can count on the Robot Company to have the part you need, in stock and ready to ship!
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Each Fanuc Control Component we sell is under warranty to guarantee your satisfaction. Contact us or call us at 800-487-5487 to discuss your Fanuc Control Component needs


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SPN201 Intermediate Spanish II
Lead Faculty: Dr. Teresa Rinaldi
Course Description
Sequel to the Intermediate Spanish I course. Continued practice in the oral-aural skills, with increasing importance placed on acquiring Spanish grammatical skills, while extending and enhancing vocabulary and insight into the Spanish-speaking world through a study of its culture.
Learning Outcomes
- Deliver classroom presentations in Spanish.
- Speak and interact comfortably in a bilingual (Spanish-English) setting.
- Obtain appropriate Intermediate level of linguistic and grammatical accuracy and social correctness.
- Recognize the different cultures that comprise the Spanish-speaking world.


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Bloomberg Tax
This Portfolio is available with a subscription to Bloomberg Tax, a comprehensive research solution including over 500 Tax Management Portfolios, practice tools, primary sources and timely news.
The procedural aspects of the tax law are of overriding importance in many controversies, eclipsing or making moot substantive issues such as the allowance of deductions or credits, recognition or deferral of income, and methods of accounting. Limitations Periods, Interest on Underpayments and Overpayments, and Mitigation (627-4th) is devoted, in part, to the statutes of limitations on assessment and collection. While the rules of general application are found in §§6501(a) and 6502, there are myriad special rules in §6501 and other Code sections. The complementary statutes of limitations on credits and refunds are also explained. Most of these statutes are found in §6511. They prescribe the various deadlines for filing claims as well as the limitations on the amount of credit or refund allowable.
Additionally, the Portfolio addresses the rules on interest payable to and by the IRS. Interest is generally payable to the IRS under §6601 on underpayments of tax from the last date prescribed for payment to the date of payment. Because of delays in collection and allowance of credits and refunds, the amount of interest payable can often exceed the amount of tax at issue. On overpayments of tax, interest is generally payable to the taxpayer under §6611 from the date of the overpayment until a date no more than 30 days before the date of the refund check. Where the overpayment is credited, interest stops on the due date of the amount against which the credit is taken. If the IRS fails to pay the correct amount of overpayment interest, the taxpayer can sue for the additional amount due. Global interest netting was made available by the enactment of §6621(d) in 1998.
To afford a measure of relief from the operation of the statutes of limitations and other rules of law preventing the correction of errors, Congress has enacted a series of rules — known as the mitigation provisions — which are also discussed in this Portfolio. Since enactment in 1938, the mitigation rules have been a source of confusion and controversy. The rules in §§1311-1314 permit an adjustment in income tax liability for the year of the error under certain conditions, to eliminate a double tax benefit or detriment. Lastly, the Portfolio includes an explanation of the rules in §6521, permitting mitigation for errors in applying the definitions of self-employment income and wages.
Detailed Analysis
I. Statutes of Limitations on Assessments and Collection of Tax
A. In General
B. General Rules of § § 6501(a) and 6502
1. Tax
2. Interest on Underpayments of Tax
3. Additions, Additional Amounts, and Assessable Penalties
4. NOL and Credit Carryover Corrections Not Barred by Expiration of Assessment Period for Loss Year
C. The Filing Date of a Return
1. In General
a. Statutory Mailbox Rule
b. Designated Private Delivery Services
c. Electronic Postmarks
2. Returns Filed Early
3. Returns of Certain Employment Taxes and Withholding
4. Returns Executed by the IRS
5. Excise Tax Returns
D. Rules Relating to Special Situations
1. Extension of Time for Assessment by Agreement or Consent
2. False Returns
3. No Return
4. Willful Attempt to Defeat or Evade Tax
5. Omissions from Return
a. Income Tax
b. Estate and Gift Taxes
c. Excise Taxes
d. Employment Taxes
e. Omissions Due to Fraud
6. Failure to Report Listed Tax Avoidance Transactions
7. Erroneous Reporting of Gifts
a. Gifts Made in the Period October 9, 1990, through December 31, 1996, Subject to Special Valuation Rules
b. Gifts Made After December 31, 1996
8. Personal Holding Company Tax
9. Request for Prompt Assessment
10. Wrong Return Filed in Good Faith
a. Trusts and Partnerships
b. Exempt Organizations
c. DISCs
d. Gifts
11. Revocation of Tax-Exempt Status of Churches and Liability for Unrelated Business Income Tax
12. Net Operating Loss and Capital Loss Carrybacks
13. Foreign Tax Carrybacks
14. Business Credit Carrybacks
15. Tentative Carryback Adjustments
16. Private Foundations and Certain Other Organizations
a. The Triggering Return
b. Tax on Failure to Distribute Income
c. Tax on Termination of Private Foundation Status
17. Pass-Through Items
a. Partnership Items Under the Unified Audit Rules
b. Partnership Items Under the Simplified Audit Procedure
c. Other Pass-Through Items
18. Transferees and Fiduciaries
19. The Donee's Liability for Gift Tax
20. Joint Return After Filing Separate Returns
21. Certain Amended Returns
22. Transfers to Foreign Persons
23. Additional Estate Tax Resulting from a Refund of Death Tax
24. Additional Income Tax Resulting from a Reduced Foreign Tax Credit
25. Discharge of Fiduciary from Personal Liability for Estate Tax
26. Involuntary Conversion
27. Excessive Refunds of Excise Tax
28. Mitigation
29. Activities Not Engaged in for Profit
30. Valuation of Certain Real Property for Purposes of the Federal Estate Tax
31. Equitable Recoupment
32. Reinstatement of Abated Assessment
33. Distributions of Controlled Corporation Stock
34. C Corporations and Their Shareholders
35. Responsible Person Penalty
36. Collection of Partnership Assessments
E. Suspensions of the Statutes of Limitations
1. In General
2. Notice of Deficiency
3. Assets in Court Control or Custody
4. Collection Due Process
5. Innocent Spouse Relief
6. Taxpayer Outside the United States
7. Extensions of Time for Payment of Estate Tax
8. Extensions of Time for Payment of Tax Attributable to Recoveries of Foreign Expropriation Losses
9. Wrongful Seizure or Lien on Property of Third Party
a. Wrongful Seizure
b. Wrongful Lien
10. Suspension Pending Correction - Private Foundation and Similar Taxes
11. Personal Holding Company Deficiency Dividends
12. Title 11 Bankruptcy Cases and Receiverships
a. Bankruptcy Cases
b. Receivership Proceedings
13. Transferees and Fiduciaries
14. Third-Party Summonses
15. Other Summonses
16. National Taxpayer Advocate Office/Taxpayer Assistance Orders
17. Designated Summonses
18. Presidentially Declared Disasters or Terroristic or Military Action
19. Postponement by Reason of Service in a Combat Zone or Contingency Operation
II. Statutes of Limitations on Credits and Refunds
A. In General
B. Dates on Which the Statute of Limitations Starts to Run
1. Date Return Is Filed
2. Date Tax Is Paid
a. In General
b. Advance Payments and Remittances Made Before Assessment
c. Income Tax Withheld and Estimated Tax Payments
d. Earned Income Credit
e. Social Security Taxes and Income Tax Withholding
f. Income Tax Credited to Estimated Tax
g. Payment of Federal Unemployment Tax
C. Limitation on the Amount Allowable
1. Claims Filed Within the Three-Year Period
2. Claims Filed Within the Two-Year Period
3. No Claim Filed
4. Limits on the Amount of the Credits and Refunds That Can Be Determined by the Tax Court
D. Rules Relating to Special Situations
1. Extension of the Time for Assessment
2. Filing of a Second Claim
3. Bad Debts and Worthless Securities
4. NOL and Capital Loss Carrybacks
5. Foreign Tax Credit
6. Business Credit Carrybacks
7. Self-Employment Tax
8. Income Recaptured Under Qualified Plan Termination
9. Self-Employment Tax Overpayments Determined by the Tax Court
10. Death Taxes
a. Credit for State and Foreign Death Taxes
b. Deduction for State Death Taxes
11. Personal Holding Company Deficiency Dividends
12. Postponement by Reason of Service in a Combat Zone or Contingency Operation
13. Postponement by Reason of Presidentially Declared Disaster or Terroristic or Military Action
14. Tentative Carryback and Refund Adjustment
15. Tentative Refund for Claim of Right Adjustment
16. Mitigation Overpayments
17. Joint Return After Filing Separate Returns
18. Claims for Refund of Tax on Gasoline Used for Farm and Nonhighway Purposes
19. Tax Treaties
20. Retroactive Relief
21. Partnership and Subchapter S Items
22. Responsible Person Penalties
23. Implied-in-Fact Contracts with the IRS
24. Quiet Title Actions
25. Financial Disability
26. Postponement by Reason of Y2K Failures
E. Equitable Tolling
F. Overpayments Determined by the Tax Court
G. Suits for Refund
H. Suits for Erroneous Refunds
III. Interest on Underpayments
A. The Use-of-the-Money Principle
B. Period for Which Underpayment Interest Is Payable
1. General Rule of § 6601(a)
2. The Date Interest Begins to Accrue
a. In General
b. Extensions of Time
c. Installment Payments of Excise Tax
d. Jeopardy Assessments
e. Accumulated Earnings Tax
f. Taxes Payable by Stamp and Cases Where Last Date for Payment Is Not Prescribed
g. Penalties, Additional Amounts, and Additions to Tax
h. Refunds of Foreign Tax
i. Additional Estate Tax Under § 2032A(c)
3. Date on Which Underpayment Interest Terminates
a. In General
b. Deposits in the Nature of a Cash Bond
c. Credits
d. Waiver of Restrictions on Assessment
C. Special Rules
1. Carrybacks
a. Net Operating Loss and Capital Loss Carrybacks
b. Foreign Tax Credit Carrybacks
c. Business Credit Carrybacks
d. Displaced Carrybacks
2. Collection of Underpayment Interest
3. Estimated Tax
4. Federal Unemployment Tax
5. Erroneous Refunds
6. Service in Combat Zone or Contingency Operation
7. Federally Declared Disasters and Terroristic or Military Actions
8. Bankruptcy
9. Employment Tax Adjustments
D. Rate of Underpayment Interest
1. General Underpayment Rate
2. Increase for Large Corporate Underpayments
3. Two Percent Rate on Installments of Estate Tax
4. Global Netting
a. Netting for Interest for Periods Beginning After July 22, 1998
b. Netting for Interest for Periods Beginning Before July 22, 1998
5. Tax Motivated Transactions Under Prior Law
E. Abatement of Interest
1. Global Netting
2. Mathematical Errors by IRS
3. Errors and Delays by the IRS
4. Interest on an Assessment of an Erroneous Refund
5. Suspension of Interest for Failure to Contact Taxpayer
6. Judicial Review of Denials of Requests for Abatement of Interest
F. Federal Income Tax Treatment of Underpayment Interest
IV. Interest on Overpayments
A. Requirement of the IRS to Pay Overpayment Interest
B. Overpayment Rate
C. The Period for Which Overpayment Interest Is Payable
1. In General
2. Date of Overpayment: When Interest Commences
a. In General
b. Estimated Tax Payments and Income Tax Withholding Credits
c. Advance Payments and Remittances Made Before Assessment
d. Late Returns
e. Refunds Within 45 Days of Filing the Return
f. Refunds Within 45 Days of Other Actions
g. Income Tax Refunds Resulting from a Carryback
h. Judgments for Overpayments
3. Date on Which Interest Ceases to Accrue
a. Refunds
b. Credits
D. Situations Where No Overpayment Interest Is Allowable
1. Personal Holding Company Tax
2. Employment Taxes
3. Excise Taxes
4. Fuel Taxes
5. Estate Tax
6. Deposits in the Nature of a Cash Bond
E. Procedure for Obtaining Overpayment Interest
F. Federal Income Tax Treatment
V. Mitigation of Limitations and Other Rules (Income Tax)
A. Purpose of the Mitigation Provisions
1. In General
2. Historical Background
B. Requisites for an Adjustment
C. Tax Subject to Mitigation
D. Qualifying Reasons Barring Correction of Errors
E. Requirements for an Adjustment
1. Determination
a. Final Action by a Court
b. Closing Agreement
c. Final Disposition of a Claim for Refund
d. Agreement Under § 1313(a)(4)
2. Determinations as to a Related Taxpayer
3. Circumstances of Adjustment
a. Inconsistent Position
(1) Actions Which Constitute Maintenance of a Position
(2) Positions Which Are Inconsistent
(3) Interaction with § 481
b. Double Inclusion of an Item of Gross Income
c. Double Allowance of a Deduction or Credit
d. Double Exclusion of an Item of Gross Income
e. Double Disallowance of a Deduction or Credit
f. Correlative Deductions and Inclusions for Trusts and Estates Legatees, Beneficiaries, or Heirs
g. Correlative Deductions and Credits for Certain Related Corporations
h. Basis of Property After Erroneous Treatment of a Prior Transaction
(1) The Determination Must Determine the Basis of Property
(2) Taxpayer with Respect to Whom the Erroneous Treatment Occurred
(a) Taxpayer with Respect to Whom the Determination Is Made
(b) Taxpayer Who Acquired Title to the Property in the Transaction and from Whom the Taxpayer with Respect to Whom the Determination Is Made Derived Title
(c) Taxpayer Who Had Title at the Time of the Transaction and from Whom the Taxpayer with Respect to Whom the Determination Is Made Derived Title, if the Basis in the Hands of the Taxpayer Is Determined Under § 1015(a) Relating to the Basis of Property Acquired by Gift
(3) Prior Erroneous Treatment
(a) Erroneous Inclusion in, or Omission from, Gross Income
(b) Erroneous Recognition, or Nonrecognition, of Gain or Loss
(c) Erroneous Deduction of an Item Properly Chargeable to Capital Account or an Erroneous Charge to Capital Account of an Item Properly Deductible
F. Amount and Method of Adjustment
1. Amount of Adjustment for the Year of the Error
2. Amount of Adjustment for Other Tax Years Based on a NOL or Capital Loss Carryback or Carryover
3. Method of Adjustment
VI. Mitigation of Limitations for Self-Employment and Social Security Taxes
A. Requirements for a Credit Under § 6521
B. The Applicability of § 6521 to an Employer
Working Papers
Table of Worksheets
Additional Resources
Worksheet 1 Riders to Consent Forms 872, 872-B, and SS-10 to Extend Statute of Limitations for Both Parent Corporation and Its Subsidiaries
Worksheet 2 Statute of Limitations Tacking Examples
Public Laws:
Legislative History:
Announcements and Notices:
Treasury Rulings:
Tax Management Portfolios and Other Products:
All Bloomberg BNA treatises are available on standing order, which ensures you will always receive the most current edition of the book or supplement of the title you have ordered from Bloomberg BNA's book division. As soon as a new supplement or edition is published (usually annually) for a title you've previously purchased and requested to be placed on standing order, we'll ship it to you to review for 30 days without any obligation. During this period, you can either (a) honor the invoice and receive a 5% discount (in addition to any other discounts you may qualify for) off the then-current price of the update, plus shipping and handling or (b) return the book(s), in which case, your invoice will be cancelled upon receipt of the book(s). Call us for a prepaid UPS label for your return. It's as simple and easy as that. Most importantly, standing orders mean you will never have to worry about the timeliness of the information you're relying on. And, you may discontinue standing orders at any time by contacting us at 1.800.960.1220 or by sending an email to firstname.lastname@example.com.
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text:
Policies regarding personnel decisions ifor academic staff including
renewal, review and promotion are different for non-instructional
academic staff (Category A & C) compared to instructional academic
staff (Category B). Information for both sets of classifications are
outlined here.
Retention, Promotion and Emeritus Schedule - 2017-18
Please see the Human Resources Onboarding site.
At the University of Wisconsin-Stevens Point we evaluate our employees' performance for five reasons: To enable you to fully understand what's expected of you
To help you assess the quality of your past work
To give you constructive feedback from those with whom you work
To gain information we may use to make accurate personnel decisions on such matters as promotion and retention
To encourage you to do your best work
These reviews take place once every year, even in years where a
supplemental review takes place. These reviews must take place along
with review for retention in years where renewal of appointments are
also scheduled. See the Annual Review Procedures document for an outline
of this process.
DUE DATE: May 1Annual Review Procedures
During the academic staff member's 2nd and 5th years of employment, and
every 5 years thereafter. Supplemental reviews may also be required as
part of an application for promotion. The evaluation process shall
consist of the annual review and a 2-part supplemental review, a
questionnaire survey and a self-assessment. Supplemental Reviews are
designed to gather feedback from colleagues who are familiar with an
Academic Staff member's role and function within the role. There
is also an electronic format available for the supplemental review.
Training sessions for new academic staff are held 2 times/year. Contact
the Associate Vice Chancellor for Personnel & Budget office for
dates. PLEASE NOTE: If you want to participate in the
review of someone listed on the "Supplemental Review Roster", you need
only contact that employee's supervisor or program assistant. You should not create an electronic review
(only the employee up for review and their supervisor need to create
the electronic review). When the supplemental review is available, you
will receive an e-mail with instructions on how to participate/respond. PLEASE
do not attempt to participate or respond to another staff member's
supplemental review before receiving the e-mail as it will not register
or be valid.
DUE DATE: May 1
For questions or problems with the electronic supplemental review, please contact Jack George, System Development Specialist, Information Technology, at extension 3789.
For all other questions or additional information, please
contact Katherine Jore, Associate Vice Chancellor for Personnel, Budget
& Grants at extension 3710.Supplemental Review Procedures Creating a Supplemental Review
Supplemental Review List (2017-2018)
Academic Staff (2017-18)
Materials for Retention and Promotion Files


text:
Happy New Year
As these are the first local notes of 2014 I would like to wish all parionishers, readers of these notes at home and away, the editor and staff of the Longford Leader and all friends a very healthy, happy and peaceful New Year. Hopefully 2014 will be a good year for us all and I look forward to hearing from all of you with your news and views for inclusion in the local notes throughout the year. Thanks to everyone who contributed to the notes during 2013. Remember I can be contact at 044-9357063, or 086-8286748 or e-mail me to firstname.lastname@example.com.
Dinner Dance
The Carrickedmond GAA dinner dance takes place in the Rustic-Inn Abbeyshrule on Saturday the 18th January '14 with the meal been served at 9pm. This event is always a great night of music song and dance and a night where all parionishers, club members, and players have a chance to come together to enjoy a club and parish annual event. Music on the night will be supplied by the very popular local "Dance on Band". Tickets cost €25 each and are still available by contacting any club officer.
Used Stamps
Please collect used stamps and place them in the box located and marked "Used Stamps" at the rear of the Carrickedmond church and Abbeyshrule church. These stamps will be collected and used by missionary groups who make a small amount of money by selling them to stamp dealers.
Christmas Parish Newsletter
There are still copies of the Carrickedmond/Abbeyshrule Christmas newsletter available and can be had by contacting Fr Tiernan PP. This year's issue is full of very interesting reading about various groups in the parish and lovely articles of times past including old photographs. This news letter would be of interest to people from the parish now living away.
Defibrillator Group
Defibrillator training will re-commence in the coming weeks. People due to do their two year re-certification will be contacted by text soon. When contacted please reply by text to confirm you will attend training. A class for new people wishing to learn the skills of CPR and how to use a defibrillator will take place during February 2014. If you are interested please contact Seamus McGuire at 086-8286748. The committee would like to wish all in the parish a very happy and healthy new year.
Back to School
All students from the parish are now back to school following the Christmas holidays. Hopefully all had a very enjoyable Christmas and are settling back into school life well.
Following the Christmas break the local badminton club will return to action for the New Year on usual nights when children's and adult badminton classes will resume at the usual time. The badminton club would like to wish all its members a very happy and successful New Year.
Folk Group
Rehearsals continue in Carrickedmond church on Wednesday nights from 8pm to 9pm. Next folk mass will take place in Carrickedmond church on Sunday 26th January '14 at 10am mass. New members always welcome.
Charity Match
Well done to all present and past footballers from the parish that togged out on St Stephens Day for the annual charity football match in aid of St Christopher's Centre Longford. The game took place in the Michael Moran Park and was enjoyed by all. Following the game the players and supporters made their way over to the Rustic-Inn Abbeyshrule where a great night of music song and dance was had by all.
The Carrickedmond GAA club AGM will take place in the GAA complex on Saturday night next the 11th January at 8pm. A good turnout of players and club members is expected.


text:
Vectore Core is using a new web site – researchcores.partners.org/vector/about
To gain access to the vector core (and other P30 cores) on MGH Core Facilities, follow these steps.
1. Go to http://researchcores.partners.org
2. Create an account to access partners research cores (if you wish to use your partners password, do not enter any password and your partners password will be set as default).
3. To add a fund #, select user, fund, add new fund #, Assign Fund. (For External Users, Select Non-Partners under Payment type and fill in the PO# and other information)
4. Select Core Services, Select or search for Vector Core, Services, click on Order Services and proceed with your orderIf you have any questions, please contact email@example.com
Revised on 2017-10-08 12:44:50 UTC


text:
Open for Inspection Times
No inspections are currently scheduled.
Contact the agent to arrange an appointment.
3/6 Bowra Street Nambucca Heads
Relax in Luxury
Why not consider this modern, open-plan living apartment as your next move. This could be ideal for the retiree looking to make the lovely Nambucca Valley home, or Investor looking to expand their portfolio.
Situated on the first floor of Neptune Apartments, this property has easy care tiled living areas, opening out to the covered balcony where you can relax, entertain and enjoy the rainforest, ocean and river views. There are three spacious bedrooms all with mirrored built-in wardrobes and ceiling fans; the master bedroom has air-con, en-suite and it's own private balcony which overlooks the rainforest. This building is centrally located to shops, cafe's, clubs, beach and river with tennis courts, bowls club and the picturesque Island golf course, all within easy reach from the property. The secure parking gives peace of mind, as well as a lift for easy access into your apartment.
Please contact Serena Sutch for your private inspection today.
All information contained in this document is derived from sources we believe to be reliable. However we cannot guarantee it's accuracy and as such it is highly recommended that prospective purchasers carry out their own...
Property No. 127111726
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- General Features
- Property Type:Unit
- Bedrooms:3
- Bathrooms:2
- Indoor Features
- Toilets:2
- Air Conditioning
- Outdoor Features
- Secure Parking
- Garage Spaces:1
- Balcony
- Other Features
- Built-In Wardrobes, Close to Schools, Close to Shops, Close to Transport
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text:
5% Nutrition Real Food
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Description100% Real Rice, Tapioca, Oats.
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Other IngredientsCocoa Powder, Natural Flavors, Cellulose Gum, Xanthan Gum, Carrageenan , Sucralose
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Nutrition Facts


text:
Totally Recalling Total Recall
What's more awesome than Arnold Schwarzenegger in Total Recall? It's Arnold Schwarzenegger totally recalling himself in Total Recall, of course! (A bit NSFW, if you recall the lady with the three breasts scene.)
Now this, Neatoramanauts, is how DVD commentary should be done. Hit play or go to Link [YouTube] - via Best of YouTube
Newest 2 Comments
wow, I learned so much more about the movie with his insightful thoughts and anecdotes on the process of making a movie. Who knew he was so deep?
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This is incredible.
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text:
The "Chicago Stories" episode titled "Those Films You Saw in School" isn't only a great romp through pop-culture past. It's also a hoot and a half, maybe even two full hoots, seeing Studs Terkel play a character giving boys dating advice and a young Dick York ("Bewitched") portraying "Shy Guy" and the reckless driver in a film about "teenicide."
And the dad barking at poor son "Chuck" for talking with his mouth full in a film about table manners probably ought to be required to attend a fourth-period screening of films about filial abuse and parental overreaction.


text:
Awapuhi Seaberry Aroma Oil Half ounce
Awapuhi Seaberry Scented One half ounce of aroma oil that is pure uncut oil that will last in your fragrance warmers. We use premium oils in all our products. No water or alcohol. Our fragrance oils are made here in the USA.
Awapuhi Seaberry - Enjoy the hint of floral, melon and berries floating on top of a fresh tropical ocean breeze! When you burn this candle you will think you are in or near the ocean
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