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Who's responsible?
Who to contact
- Department of Education and Early Childhood Development
- Website
- (709) 729-5097
In Newfoundland and Labrador, the overall responsibility for child care has recently moved from the Department of Child, Youth and Family Services to the Department of Education and Early Childhood Development. This department is also responsible for early childhood learning and development, the K-12 school system, and public libraries. Their objective is to build an educational community in Newfoundland and Labrador that fosters safe, caring, and inclusive learning environments for all children and youth in early childhood settings, regulated child care and family resources centres, as well as pre-school to Grade 12.
The Division of Family and Child Development within the Department of Education and Early Childhood Development is responsible for legislation regarding child care as well as for monitoring and licensing child care centres, family home child care and Family Resource Centres.
The Child Care Services Subsidy Program is available for eligible families to help cover full and partial fees for child care. The subsidy program is administered through regional offices of the Department of Education and Early Childhood Development.
Finding child care
Facts and figures
- There is a regulated space for 11.2% of children aged 0-12 yrs (2012)
- There is a centre-based space for 18.9% of children aged 0-5 yrs (2012)
- 65% of Newfoundland and Labrador child care is owned by for-profit organizations; most of the remainder are non-profits, while there are also a few publicly-operated programs.
Parents are responsible for finding and obtaining a child care space for their child(ren); there is no entitlement.
A map of early childhood programs and services is available online. This map provides the location and contact information for child care centres, family child care agencies, and family resource centres. Parents must contact centres directly to register their child or to put their child on a waiting list.
A family child care agency registry is another resource that can be found through Family and Child Care Connections (a community organization) for families in St. Johns and the surrounding area that lists approved (regulated) family child care providers and their contact information in order to help connect parents to providers that best meet their child care needs.
In some parts of NL, regulated family child care providers are individually licensed in which case it may be a matter of finding them on your own.
Newfoundland and Labrador also has a network of family resource centres in most parts of the province. Programs in these centres may include drop-in playgroups, parenting workshops, and pre-natal support programs. These centres may also be a source of information for families about child care and other children's issues.
Paying for child care
Parents are responsible for paying child care fees. According to the most recent national data, the average full-time monthly fees range from approximately $773 for toddler care to $783 for preschool.
Data from 2015 for Canada's largest cities indicates that St. Johns has the second highest infant fess in Canada which cost families $1,400 per month.
There is no information for median fees in family child care.
The Child Care Services Subsidy Program, which is administered by regional child care service offices (see Who is Responsible above), may provide families with a partial or full subsidy based on a province-wide income test. Families already receiving income support are exempt from this and will receive full subsidy. Typically, parents must be working or attending school to receive a subsidy. However, a child may also be referred for developmental reasons.
In Newfoundland and Labrador, subsidies can be used in either non-profit or for-profit regulated centres, licensed family child care, or family child care homes approved by a licensed family child care agency.
Fee subsidies are paid directly to service providers on behalf of eligible parents. There is no minimum user fee but programs may surcharge subsidized parents above the maximum subsidy rates.
Funding for unregulated care may also be available for families on income support who need and are unable to find regulated child care. They may receive $325 for the first child, and $125 for each additional child. The money goes directly to the parent and is the same amount regardless of the age of the child.
For more information on subsidies you can access the Child Care Services Subsidy Manual.
Fee subsidies are paid directly to service providers on behalf of eligible parents. There is no minimum user fee but programs may surcharge subsidized parents above the maximum subsidy rates.
Typically, parents must be working or attending school to receive a subsidy. However, a child may also be referred for developmental reasons.
Funding for unregulated care may also be available for families on income support who need and are unable to find regulated child care. They may receive $325 for the first child, and $125 for each additional child. The money goes directly to the parent and is the same amount regardless of the age of the child.
Accessing subsidies
Contact the early childhood learning division for more information on applications for the above programs. They are not available online.
Note: You must find a child care centre or regulated family home child care for your child before a subsidy can be applied. You will need to let your regional child care services office know when your child will be starting and the program's daily fees.
Regulated child care
Meeting the regulations is an important basis for quality but is considered to be a minimum in all provinces/territories. High quality centres:
- Go above and beyond minimum standards by, for example, increasing the number of staff or hiring staff with more than required early childhood training.
- Incorporate non-required elements into the program such as community involvement or inclusion of children with special needs.
- Develop their own approach to requirements such as a well-defined pedagogical approach.
In Newfoundland and Labrador, child care centres must operate in accordance with the regulations set out in the Child Care Services Regulations, 2005, under the Child Care Services Act.
Some family child care is subject to regulations as well and is either directly monitored by the licensing officials from the ministry or by a licensed agency that monitors multiple family child care homes, both through regular home visits.
However, most family child care is not regulated.
Regulations address a wide range of standards - from space requirements to attendance taking to outdoor time. A few regulations related to program quality are highlighted below. Child care services and family child care agencies are inspected by an inspector at least once a year.
- In child care centres, one staff person with each group of children is required to have a one-year post secondary certificate in early childhood education for the age group in which the staff is assigned
- All other staff who are included in the centre's staff/child ratio must have Entry Level certification (30 – 60 hour course), with the exception of infant programs, where the minimum qualification is a one-year certificate in infant care.
- Regulated family child care providers are required to have a 30-60 hour entry level certification course and 30 hours of professional development every three years to keep certification valid.
- Centre supervisors must have a two-year diploma in early childhood education in the age groups for which the centre is licensed and two or more years experience working with children in those age groups.
- Staff:child ratios address the number of staff required per number of children.
- Group size is the number of children, usually of one age group, that stay together throughout the day in a defined group – often a room.
- Family child care homes have a specified number of children by age.
Child care centres
Each centre may have a maximum of 60 spaces overall.
|Age of child
|Staff:child ratio
|Max group size
|0-24 months
|25-36 mos (2.1 yrs – 3 yrs)
|37-69 months (3.1 yrs – 5.9 yrs)
|57-84 (4.9 yrs - 7 yrs)
and attending school
|85-144 months (7.1 yrs – 12 yrs)
Family child care
- Each home may have a maximum of six children including the provider's own children not attending school full-time. There may only be three children under three years, and only two under two years old.
- Under exceptional circumstances (and with directors' approval), a family child care provider may add two school-age children if she has two children of her own who are younger than school-age.
- With director's approval, a seventh child may be added for a maximum of 1.5 hours per day, or for a maximum of 12 continuous hours once a week. Providers may care for three children under two years if there are no other children being cared for at the same time.
Providers in all types of regulated child care in Newfoundland and Labrador are required to provide meals that are in accordance with the Canada Food Guide to Healthy Eating.
- Centres operating for more than four hours a session must have access to an outdoor play area on-site, surfaced, enclosed, of a size and equipped in the manner "determined by the minister".
- Centres operating for four or fewer hours a session must have access to an outdoor play area which, if it is on-site, shall conform to the above requirements.
The regulations require some basic health and safety precautions to be met. For example, providers are required to:
- Have accessible emergency contact information
- Have and practice an evacuation plan
- Report "unusual occurrences" (i.e., accident or injury) to the ministry consultant
- Enforce hygienic diapering procedures and ensure the safe storage and administration of prescription medication
The regulations do not address all aspects of quality. For example, there are no regulations or standards addressing curriculum or pedagogy in child care, behaviour management policies and practices, or parent involvement.
Newfoundland and Labrador has developed a number of manuals to guide quality in centre-based child care. The guidelines included in the following manuals are suggested but not regulated:
- Child Care Services Inclusion of Children with Special Needs Policy Manual
- Outdoor Play Area Standards Manual
- Centre-Based Infant Care Guide to Program Standards
- Standards for School-Age Child Care Programs
- Standards for EC Programs in Centre-Based Care (includes behaviour management guidelines)
- Standards and Guidelines for Health in Child Care Settings
Unregulated child care
A family child care home is not required to be regulated if it has four or fewer children less than 13 years old (including the caregiver's own children under 13). If all the children are under 24 months, the legal maximum is three children.
It is not legal to operate a part-day nursery school or child care centre without a license. However, unregulated group programs are allowed if they do not receive more than six children for not more than nine hours a week, or for an unspecified number of children for not more than six hours a day for fewer than eight weeks in a 12-week period.
Children with disabilities
The child care fee subsidy program enables families to become eligible for a subsidy if their child has been diagnosed with a developmental disability (regardless of parents' employment status).
Otherwise, parents of a child with a disability pay regular fees.
Supports are available to service providers to facilitate inclusion (for example, hire another staff or purchase special equipment). The level of support depends on the specific needs of the child.
Each regional office has a Child Care Services Inclusion Consultant available to advise and support licensees and providers on how to include children with special needs.
A manual on inclusion, Child Care Services Inclusion of Children with Special Needs Policy Manual is available online.
See Do you have a child with a disability or special need? for more information on provincial/territorial supports for children with disabilities in child care.


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LVL Weddings & Events
Wedding Planner
Event PlanningPublished on SMPLBB Since 2010
We believe that perfect weddings do exist and your wedding should reflect each of you. So, we pour a lot of love and time and thought into researching, planning, designing. We wrap that all up into a beautiful day you and your families will never forget.
Modern Maui Romance at Olowalu Plantation
This Oceanfront Celebration Has Its Own Essential Oil Blend
What Happens in Vegas Doesn't Always Stay in Vegas
A Wedding That Feels More Like The Best Ever Napa Vacay
West Coast Chill Meets East Coast Style for this Fall Fete!
This Fresh Coastal Fete in Santa Barbara Will Have You Pinning it ALL.
From Beautiful Blues to Sweet Slushies, This Hawaiian Wedding Gets It Oh So Right
An Al Fresco Wedding in Southern California Wine Country
This is How to Pull Off Casual-Modern at a Winery
This Romantic Vineyard Wedding is the Epitome of Easy Elegance
Dream of a Blush + White Wedding? This One Is for You
A Destination Wedding Full Of Elegance + Tradition
Moody & Romantic Styled Shoot - Loft on Pine
Dream of a Romantic Wedding in Sonoma? Look No Further.
Katie + Greg - Wilson Creek Winery wedding
Jessica + Morgan
How to Make Star Wars and Oscar De La Renta Fall in Love
Beautiful Boho Chic Wedding - On a Monday!
One Couple Treated Their 44 Guests To A Celebration of a Lifetime
Destination Wedding Dreams Are Made Of These
California Spring Wedding Overflowing with Sweetness
Pantone's Colors of the Year Made the Perfect Wedding Palette
This Hawaiian Wedding is What Destination Wedding Dreams Are Made Of
Organic Something Blue Wedding Inspiration
Romantic Spring Winery Wedding
Love Tour Bridal Bash + A Discount + A Giveaway!
Romantic Summer Wedding at Rancho Valencia
Classic Beach Wedding
Elegant Fall San Ysidro Wedding
Romantic Orange County Wedding
Intimate Playa Del Carmen Destination Wedding
Library Inspired Wedding at the Smog Shoppe
Rustic Tuscan Style Estate Wedding
Romantic Hillside Wedding in San Clemente
Romantic Laguna Cliffs Wedding
Rustic California Celebration Layered with Pink
Rustic Malibu Wedding at Cielo Farms
Rustic Olympia's Valley Wedding
Love Tour October 23, 2013 7-9pm
Rustic Chic Wedding at The Solage Calistoga from onelove photography
Rustic Private Estate Wedding
Los Angeles Modern Wedding from Mark Brooke

subset: commoncrawl


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Hewlett-Packard CEO Mark Hurd was encouraged to resign last week after it surfaced that he had tried to enter a relationship with an HP contractor and part-time actress, Jodie Fisher. HP says Hurd didn't violate their sexual harassment policy, and Fisher acknowledges they never entered into an affair or sexual relationship, but the scandal still shows how seriously sexual harassment can be dealt with. Even flirtation in the workplace can have drastic consequences in this day and age. So, why is the issue taken so seriously now and how can you protect yourself from that creeper in the bordering cubicle?
Martha West, Professor of Law Emerita at the UC Davis School of Law
Abigal Saguy, author of "What is Sexual Harassment? From Capitol Hill to the Sorbonne" and Professor of Sociology at UCLA


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On Twitter one can use 140 characters here I limit myself to 140 words or fewer. Short pithy points about EFL teaching. Fancy the challenge? Got something to rant about? Got something you'd like to muse about? Reckon you can do it in 140 words. DM me on twitter. reasons4
Thursday, April 26, 2012
It doesn't all have to be whistles and bells. In praise of ... The IWB
5 comments:
And if you are interested in a few hort videosReplyDelete
It sounds to me that in the way you're using the IWB it's no more teacher fronted than an old white board- and a lot more practical, as you say. Good to have the bells and whistles for use sometimes, but too much ringing and whistling and the teaching gets lost along the way I think.:)ReplyDeleteReplies
Yes I agree Rachael, I think sometimes people feel that because they have them they have to do something special with them. The special can come as you grow in confidence.Delete
I got the chance to try out an IWB in London last summer. Very cool, if a little intimidating at first.ReplyDelete
I would love two or three whiteboards in my classroom :)Replies
I agree, I was terrified when I first used one but it doesn't take long to get to grips with them.Delete
Thanks for taking the time to comment.


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It's no secret that people using their mobile phones to search for products and services more than ever before.
Use a tool like Google Analytics to see how many visitors to your website are using a mobile device. For most businesses, a considerable amount of website traffic will be via a mobile phone, perhaps even more than half of all traffic. And the mobile usage trend is continuing to grow. For many people, their phone is their only regular method of internet access.
If your website is more than a couple of years old, there's a good chance it was designed for a medium or large size computer screen. It's likely that it's not very user friendly when accessed via the small screen of a mobile phone.
A mobile friendly website will adapt to a small screen, making it easier to see the important elements and find things. A well designed mobile friendly website should function more like an app than a traditional website.
At Fig Creative, we develop websites that respond to different screen sizes. So a large screen will show a full site with traditional menu, and a mobile will show a reduced version with the most important information easily seen and accessed.
You can see some examples of mobile friendly website designs below. But if you look any any website from our portfolio, you will find it is mobile friendly too.
If you would like more information about mobile friendly website design, please contact us using the enquiry form below, and we'll get in touch with you as soon as possible.


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So, you've bought yourself a new laptop, and you want to keep it new as long as possible. The best way to do so is to buy a laptop backpack, or a laptop bag. The good part about these bags is that they help you carry your laptop around, and it also protects it from scratches and cracks, keeping it more better looking, in case you want to resell it or something.
High Sierra Loop Backpack
Everki Atlas Checkpoint Friendly 13-Inch to 17.3-Inch Laptop Backpack Adaptable Compartment
There are all kinds of laptop bags: laptop bags for men and women, leather laptop bags, designer laptop bags and so on. Another nice touch is the size; depending on the size of your computer, you can find a great notebook bag that suits it: 18 inch laptop briefcase, 17 inch laptop case, 10 inch laptop sleeve and so on. Over here you will find the best backpacks for laptops, and the best laptop bags; besides, you will also find great laptop bags reviews, so you will now exactly what you are going to buy.
Swiss Gear Laptop Backpack
Samsonite Luggage Laptop Backpack
Buying A Laptop Backpack
Laptop Bag Buyer's Guide
You must be careful when buying a laptop backpack. Most of the times, the price reflects the reality, so if you have the possibility you should go for a more expensive one, like the leather laptop bag. Another essential factor is the size. You must take the exact size for your laptop, so it won't shake when moving it around. If you have an 18 inch laptop, then you must get an 18 inch laptop case; the same goes for the 17 inch laptop backpack, the 19 inch laptop briefcase and so on.
Ogio Backpacks for Laptops
Waterproof Backpack Dry Bag
Best 18 inch Laptop Bags
Case Logic 18-Inch Laptop Case
18 inch laptop bags are the most frequently used, because they can be used for 18 inch and lower laptops, which are more common. In addition to the laptop compartment, these notebook bags also provide other places where you can place your charger, books, or other stuff like that therefore the 18 inch laptop bag is a great way for you to be organized.
Vintage Collection Laptop Messenger Bags
Man's Black Crocodile Leather Business Portfolio Briefcase
Best Small Laptop Backpacks
Belkin Notebook Backpacks
For those who own a small laptop, the solution is a small laptop backpack. The best small backpack is in stock at a really great price. It's suited for up to 15.4 inch laptops, and it has several pockets for you to place other necessary stuff. Besides, these slim backpacks have really stylish color combinations, which will keep all eyes on your for sure. On the shoulder strap you will also find a cell phone pocket, which is really handy. This small backpack is a great tool for keeping your computer laptop safe.
Case Logic MacBook Pro Backpack
McKlein USA Leather Computer Backpacks
Everki Beacon Laptop Backpacks
18-inch Laptop Backpacks with Gaming Console Sleeve
The Everky Beacon laptop backpack is also a great buy, because it provides a soft padded laptop compartment, to keep your laptop computer safe. Just like the 18 inch laptop bag, it's suited only for up to 18 inch laptops. There is also a gaming console sleeve included, so you can also take your Xbox, PS3 or any other console with you. I don't know if this is the best backpack for notebooks, but it truly provides a great quality per price ratio.
Case Logic 16-Inch Laptop Backpacks
Everki Flight Checkpoint Friendly Backpack for Laptops
Best Travel Laptop Backpack 2016
Targus Checkpoint-Friendly Air Traveler Backpack for Laptops
If you are that kind that travels a lot, then the travel laptop backpack is the right thing for you. This notebook backpack is made out of a more durable material, and it has a lot more space for other stuff except the notebook itself. Speaking of, it fits up to 16 inch laptops. This backpack has a mobile phone pocket, two water bottle holders and other multiple accessory pockets, which are really useful.
Samsonite Luggage Mansfield Backpacks
Samsonite Leverage Backpacks
Everki Advance Laptop Bag – Briefcase
Best Bags for Laptops
If you're not into laptop backpacks, and you are looking for the best laptop bag, you can take a look at the Everki Advance bag – briefcase. It comes in different sizes: 18.4 inch, 16 inch and 10.2 inch, in order to keep your computer laptop safe, whatever size is has. This bag is suited both for men and women, but in my opinion, it seems more like a guy's thing.
Targus Checkpoint-Friendly Air Traveler Computer Case
Best Large Laptop Backpacks 2016
Swiss Gear Laptop Backpacks
We've talked about the small backpacks, not let's talk about the best large backpack. If you have a 17 inch laptop, then this one is suited for you. It's also good for smaller laptops, thanks to the laptop straps inside it which keeps it still. The multi-panel airflow design is great for your back, providing a high level of comfort and support. It has lots of extra pockets, where you can keep your charger, mouse or other stuff like it.
Pelican Black Elite Storage Backpack
Backpack with Sunglasses Holder and Audio Interface
Cheapest Laptop Backpack 2016
Targus Notebook Backpack
You can also have the cheapest backpack. Don't let the price fool you, this notebook backpack is really well built and it's also stylish. It fits up to 16 inch laptops, and it provides multiple accessory compartments for your laptop, books and additional things. This cheap notebook backpack also has adjustable shoulder straps, which can be customized to provide the best comfort and support. Shoulder straps feature an adjustable design to provide customizable comfort.
Tamrac Computer Messenger Bag
Vintage 15″ Laptop Backpack
Everki Commute 18.4-Inch Laptop Sleeve
Best Laptop Sleeve 2016
If you don't want something that spacious, then the Everki Commute 18.4-Inch laptop sleeve is everything you need. It fits up to 18.4 inch laptops, and it doesn't have a lot of storage space, except for the laptop compartment and another pocket where you can keep your phone, headphones, power adapter or some documents. The best part is that it has an advanced memory foam padding, which keeps your laptop safe, protected against bumps.
Toshiba 18-Inch Laptop Cases
Best Laptop Bags
The Toshiba 18-Inch Metropolitan Case for laptop is a great compromise between looks and usability. It's a great notebook bag, mainly because it's made out of durable, yet lightweight Ballistic Polyester, which will definitely keep your laptop safe. It fits up to 18.4 inch laptops and it has a lot of compartments, so you can take all the necessary stuff when you have to go to a meeting, or when you're just heading to work. Heavy duty padded adjustable non-slip shoulder strap.


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Featured News
The California Court of Appeal's decision in Gillette Co. et al. v. Franchise Tax Board1 has taken the state tax world by storm, leaving taxpayers, practitioners, the Multistate Tax Commission, and the state tax authorities of Multistate Tax Compact member states2 scrambling in its wake. The premise of the decision is simple and elegant. The ramifications, however, are overwhelming and may prove to be more disruptive to multistate tax certainty and uniformity than even Geoffrey, Inc. v. South Carolina Tax Commissioner.3
Gillette is centered on three logically connected determinations. First, the provisions of the compact are binding on all member states.4 Second, those provisions cannot be unilaterally amended by the member states.5 Third, regardless of member state law to the contrary, Article III, section 1 of the compact (election) allows taxpayers to elect to use the apportionment provisions under Article IV of the compact in lieu of the apportionment provisions under the laws of the member state.6
Granted, Gillette is not precedential outside California, and even in California, it is far from settled law.7 Furthermore, the weight that other member states will place on the reasoning in Gillette remains to be seen, and, with litigation pending only in Michigan,8 Oregon,9 and Texas,10 the question of the validity and effect of the election is likely to be outstanding long after the MTC has amended the compact to eliminate the election entirely or severely limit its benefits.11 However, let's assume that Gillette or one of its sister cases works its way up to the U.S. Supreme Court, a majority of the justices decide in favor of the taxpayer, and the election is validated as the law of the land in all the member states. What happens next?
Assuming that the compact and the laws of the member states still exist in something resembling their present form, taxpayers will be able to make the election prospectively. Also, taxpayers will demand payment on refund claims that were held in abeyance while the nature and effect of the election were in dispute. It is reasonable to assume that the tax authorities of the member states will respond by trying to drain the value out of making the election, or even by turning the election to a taxpayer's detriment, by asserting that Article IV of the compact is subject to interpretation under the MTC's regulations and other administrative pronouncements promulgated under Article VII of the compact. Alternatively or additionally, member states may use Article IV, section 18 of the compact to equitably apportion an electing taxpayer's income under an alternative method that is substantially similar to the member state's apportionment laws, or even a method that combines multiple apportionment approaches to arrive at a more punitive calculation.
Opt Out, Opt In -- Here Comes the Shock
The compact is an interstate agreement that was made effective, and given legal standing as a statute, through the enactment of its provisions by the member states.12 The core principles underpinning the compact are:
- facilitation of the proper determination of the tax liability of multistate taxpayers in the member states;
- promotion of uniformity in the member states' income tax laws;
- facilitation of taxpayer convenience and compliance in the filing of tax returns and tax administration; and
- avoidance of double taxation.13
One of the compact's major mechanisms in its effort to promote its stated goals is the election under Article III, section 1, which provides in pertinent part:
Any taxpayer subject to an income tax whose income is subject to apportionment and allocation for tax purposes pursuant to the laws of a party State [ . . . ] may elect to apportion and allocate his income in the manner provided by the laws of such States [ . . . ] without reference to this compact, or may elect to apportion and allocate in accordance with Article IV.14
On its face, Article III, section 1, allows a multistate taxpayer to elect to apportion its income to a member state under either the laws of the member state or Article IV of the compact. The election is wholesale. A taxpayer cannot pick and choose between specific provisions of the compact and the laws of the member state in which the taxpayer makes the election. Similarly, a member state cannot assert that any of its apportionment laws apply to a taxpayer that has made the election, even if those laws are substantially identical to the provisions of Article IV.15 Accordingly, by the express terms of Article III, section 1, when a taxpayer makes the election in a member state, it opts out of the member state's laws regarding the apportionment of income in their entirety and opts into the provisions of Article IV of the compact in their entirety.
Article III of the compact does not define the term "laws" for the purpose of determining the extent to which a taxpayer making the election opts out of a member state's constitution, statutes, jurisprudence, and administrative pronouncements. However, a definition of the term "laws" can be inferred in a broader context from the negative implications of Article XII of the compact, which states in pertinent part:
The provisions of this compact shall be severable and if any [ . . . ] provision of this compact is declared to be contrary to the constitution of any State or of the United States or the applicability thereof [ . . . ] is held invalid, the validity of the remainder of this compact and the applicability thereof [ . . . ] shall not be affected thereby.16
Essentially, under Article XII, the compact cannot operate contrary to a member state's constitution, but it can operate contrary to all statutory, judicial, or administrative guidance promulgated by a member state. Therefore, when Article III, section 1 refers to the laws of a member state, it is referring to the statutes, judicial decisions, regulations, and other administrative pronouncements of the member state, and not to the member state's constitution. Consequently, when a taxpayer makes the election in a member state, it opts out of every vestige of the member state's law except for its constitution.
On the flip side of the election, Article III of the compact does not explain what it means to "apportion and allocate in accordance with Article IV."17 Clearly, an electing taxpayer must follow the provisions of Article IV of the compact. The question then is whether an electing taxpayer also opts into, and is bound by, the MTC's regulations and other administrative pronouncements promulgated under Article VII, section 1, which states:
Whenever any two or more party States [ . . . ] have uniform or similar provisions of law relating to income tax [ . . . ] the Commission may adopt uniform regulations for any phase of the administration of such law. . . . The Commission may also act with respect to the provisions of Article IV of this compact.18
As with much of the analysis regarding the mechanics of opting out of the laws of a member state, the key to understanding exactly what an electing taxpayer opts into lies in the clear distinction between administrative materials promulgated by in Article VII the MTC regarding the laws of the member states and those promulgated regarding Article IV. In either case, a regulation promulgated by the MTC is subject to notice and comment and must be submitted to the member states for their consideration.19 The member states may then adopt any of the MTC's regulations into their own law, though they are not required to.20 However, nothing in the language of Article VII requires a regulation to be adopted into the laws of the member states to have full force regarding the interpretation of Article IV of the compact. Accordingly, the administrative materials promulgated under Article VII serve a dual role: first, as model regulations and administrative pronouncements that the member states can adopt into their own laws and, second, as mandatory interpretive guidance for the provisions of Article IV.
The impact of interpreting the compact through the lens of the MTC's regulations can be substantial. For example, assume that a newspaper publisher has nexus in State X, which is a member state, and State Y, a nonmember state. Furthermore, assume that 80 percent of the publisher's newspaper circulation and 49 percent of its costs of performing newspaper advertising services are incurred in State X, and 20 percent of its newspaper circulation and 51 percent of its costs of performing newspaper advertising services are incurred in State Y. Finally, assume that the laws of State Y and State X provide that a newspaper publisher's advertising service receipts are sourced according to circulation. If the newspaper publisher makes the election in State X, the circulation sourcing rule applicable under the Laws of State X would be superseded by Article IV, section 17 of the compact, which provides:
Sales, other than sales of tangible personal property, are in this State if:
(a) the income-producing activity is performed in this State; or
(b) the income-producing activity is performed both in and outside this State and a greater proportion of the income-producing activity is performed in this State than in any other State, based on costs of performance.21
Accordingly, based solely on the compact's language, the newspaper publisher would apportion none of its advertising service receipts to State X because the greater proportion of its costs of performance were incurred in State Y, and only 20 percent of its advertising service receipts would be sourced to State Y under State Y's circulation sourcing rule, leaving 80 percent of the newspaper publisher's advertising service receipts sourced to no state. However, this analysis is incomplete. On July 30, 1993, the MTC issued Reg. IV.18(j), which provides that under the compact, a newspaper publisher is required to source its advertising service receipts based on circulation rather than the cost-of- performance rule.22 Consequently, if the newspaper publisher in this example filed State X returns using the Article IV cost-of-performance rule rather than the circulation rule provided by Reg. IV.18(j) to source its receipts from advertising services, it would have underpaid its State X tax due and would be subject to interest and penalties.
Equitable Apportionment -- And Now for the Awe
When challenging the apportionment method used by a taxpayer that has made the election, the member states have an even more powerful tool at hand than the MTC's regulations: equitable apportionment. The compact's equitable apportionment rules are embodied in Article IV, section 18, which provides:
If the allocation and apportionment provisions of this Article do not fairly represent the extent of the taxpayer's business activity in this State, [ . . . ] the tax administrator may require, [ . . . ] if reasonable:
[ . . . ]
(c) the employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income.23
Before July 29, 2010, Reg. IV.18(a) provided that the tax authorities of the member states could invoke Article IV, section 18 to depart from the provisions of Article IV only "in specific cases where unusual fact situations (which ordinarily will be unique and nonrecurring) produce incongruous results under the apportionment and allocation provisions contained in Article IV."24 Effective July 29, 2010, Reg. IV.18(a) was amended to eliminate the "unusual fact situations" requirement and allow tax authorities of the member states to invoke equitable apportionment anytime the apportionment provisions of Article IV produce incongruous results.25 An administrative memorandum prepared by counsel for the MTC to analyze the application of Article IV, section 18, lays out the purpose behind that change:
Because of section 18's inherent flexibility in an otherwise static statutory framework, a more dynamic utilization of state equitable adjustment authority under section 18 may be necessary for states to properly and effectively administer their corporate income tax systems in the face of [ . . . ] increased use of tax minimization strategies.26
Limiting the effectiveness of tax minimization strategies was not a particularly controversial use for Article IV, section 18, before the 2010 amendment to Reg. IV.18(a), and is not now. However, the amendment clearly made equitable apportionment under the compact a more robust doctrine and enhanced its ability to address deliberate, widespread, and systematic use of various techniques and positions that take advantage of weaknesses in Article IV. Thus, post-amendment, the only limitations on the application of this enhanced doctrine are:
- the statutory apportionment must fail to fairly represent the business activities of a taxpayer in the member state;
- the alternative apportionment method applied must more fairly represent the business activities of the taxpayer in the member state than the provisions of Article IV; and
- the only provisions that can be modified through equitable apportionment are those of Article IV.
Neither the compact nor the MTC's regulations describe the process by which either a member state or a taxpayer shows that the statutory apportionment method does not fairly represent the business activities of the taxpayer and a proposed alternative method is more equitable. Internally, counsel for the MTC has indicated that Article IV, section 18, requires a party to prove that the statutory method is distortive and that the alternative method corrects that distortion.27 However, outside jurisprudence of questionable use gives its limitations in relation to interpreting the compact. Distortion is a broad concept that is largely undefined outside a list of soft qualitative and quantitative factors and can mean anything from the equally undefined "incongruous" to "absurd."28 Counsel for the MTC would have us believe that those are all the same thing and that we should, somehow, sense disharmony in the application of the tax system.29 This type of amorphous analysis leaves a great deal of discretion in the hands of the member states.
Furthermore, neither the compact nor the MTC's regulations describe which party has the burden of proving the application of Article IV, section 18 is appropriate, or what level of proof is required. Counsel for the MTC has indicated that the burden of proof lies on the party seeking equitable apportionment;30 however, divisions in related jurisprudence may encourage the MTC to shift in favor of the member states in that regard.31 The only indicator of the level of proof required to prevail in applying equitable apportionment lies in case law, in which the burden of proof has been set as low as prima facie evidence and as high as clear and convincing evidence.32 Again, we are left with an amorphous "standard" that gives the member states a great deal of discretion.
Even the limitation that only Article IV provisions can be modified using equitable apportionment gives taxpayers no protection from member states attacking the benefits of the election through the application of an alternative apportionment method. Clearly, taxpayers can argue that the election is provided for under Article III, section 1 of the compact and therefore not properly the subject of equitable apportionment under Article IV, section 18. However, the election is given effect through Article IV, and although it may, itself, seem incongruous, the broad application of the amended version of Reg. IV.18(a) makes it possible for the member states to nullify the effect of the election directly on Article IV without having to challenge the election itself.
Taken as a whole, it would be fairly easy for a member state to defend using Article IV, section 18, to effectuate equitable apportionment by applying the apportionment provisions of the member state's law as if the election had never been made. From an internal perspective that has great appeal for a state, proving distortion would not be difficult. Furthermore, that approach would promote internal consistency and provide more uniform treatment of taxpayers within the member state.
Also, and perhaps most importantly, unlike the election itself, Article IV, section 18, does not bar a member state from picking and choosing between provisions of Article IV and the member state's laws in applying equitable apportionment. If the burden of proof is on the member state in taking that approach, it would be a more difficult path than simply forcing a taxpayer to use the member state's statutory method. If, however, the burden of proof falls on the taxpayer, it would be an expensive and complicated proposition for a taxpayer to defend against a member state's use of that discretion. Consequently, while the laws of a member state may provide protections from equitable apportionment, Article IV, section 18, makes it entirely possible for a member state to require a taxpayer that has made the election to apportion using a method that combines the worst of both worlds.
The California Court of Appeal's decision in Gillette regarding the validity and effect of the election appears to provide the basis for an unprecedented taxpayer assault on the various apportionment methods imposed under the laws of the member states. However, the general construction and express language of the compact provide member states with two highly flexible and powerful tools to limit or eliminate the effect of the election, or even to turn the election to a taxpayer's detriment. Consequently, even if Gillette and its sister cases in other member states stand on appeal, a second round of disruptive and unpredictable litigation is on the horizon.
* * * * *
SALT Matters is a new column by McGladrey LLP. Brian J. Kirkell is a director in the Washington National Tax office of McGladrey LLP. Craig Ridenour is a partner in McGladrey's State and Local Tax Practice and is the partner in charge of McGladrey's Income & Franchise Tax Service Line.
1 Gillette Co. et al. v. Franchise Tax Board, 147 Cal. Rptr. 3d 603 (Oct. 2, 2012). (For the October 2 opinion, see Doc 2012-20514 or 2012 STT 192-7 . For the July 24 opinion, see Doc 2012-15737 or 2012 STT 143-20 .)
2 The member states are Alabama, Alaska, Arkansas, Colorado, the District of Columbia, Hawaii, Idaho, Kansas, Michigan, Minnesota, Missouri, Montana, New Mexico, North Dakota, Oregon, South Dakota, Texas, Utah, and Washington. California statutorily repealed the compact and withdrew from the compact under SB 1015, which became effective on July 27, 2012. It is uncertain whether this repeal is valid, as it may be considered a tax increase, and SB 1015 was passed by a simple majority rather than the two-thirds supermajority required for a tax increase under Article XIII A, section 3 of the California Constitution.
3 Geoffrey, Inc. v. South Carolina Tax Comm., 437 S.E.2d 13 (1993).
4 147 Cal. Rptr. 3d 603 at 613-615.
5 Id. at 615-616.
6 Id. at 616-618. See also Multistate Tax Compact, Article III, section 1.
7 On November 13 the California Franchise Tax Board submitted a Petition for Review of the Court of Appeal's decision in Gillette to the California Supreme Court.
8 International Business Machines Corp. v. Department of Treasury, Docket No. 306618. Nov. 20, 2012, an published Michigan Court of Appeals, holding that the compact was not binding and that a taxpayer could not elect to use the MTC apportionment election in calculating its Michigan tax liability. (For the decision, see Doc 2012-24137 or 2012 STT 228-14.)
9 Health Net, Inc. and Subsidiaries v. Department of Revenue, Case No. 120649D.
10 Graphic Packaging Corp. v. Combs.
11 The MTC has already started taking steps in this direction and is considering substantial changes to the compact. See Multistate Tax Commission, "Multistate Tax Compact Article IV Recommended Amendments" (May 3, 2012).
12 Multistate Tax Compact, Article X, section 1. See also 147 Cal. Rptr. 3d 603.
13 Multistate Tax Compact, Article I, section 2.
14 Id. at Article III, section 1.
15 Article IX, section 3 of the compact provides that a taxpayer adversely affected by an administrative determination of the tax authorities of a member state may secure arbitration by the MTC regarding the determination whenever the taxpayer has elected to apportion its income using Article IV of the compact or the apportionment provisions under the laws of the member state are substantially identical to the provisions of Article IV. This section of the compact clearly delineates between Article IV and substantially identical member state laws, and separately subjects both to the compact's arbitration rules. That separation should carry through to Article III, section 1.
16 Id. at Article XII.
17 Id. at Article III, section 1.
18 Id. at Article VII, section 1.
19 Id. at Article VII, sections 2 and 3.
20 Id. at Article VII, section 3.
21 Id. at Article IV, section 17.
22 Multistate Tax Commission Regulations, Reg. IV.18(j).
23 Multistate Tax Compact, Article IV, section 18.
24 Multistate Tax Commission Regulations, Reg. IV.18(a), as in effect prior to July 29, 2010.
25 Multistate Tax Commission Regulations, Reg. IV.18(a).
26 Multistate Tax Commission Memorandum, "Proposal to Amend Compact Model Regulation IV.18.(A) to Expand Permissible Application of Equitable Apportionment Formulas Under UDITPA Section 18" (Mar. 9, 2007).
27 Id.
28 See, e.g., Twentieth-Century Fox Film Corp. v. Department of Revenue, 700 P.2d 1035 (Ore. 1985). See also CarMax Auto Superstores West Coast Inc. v. Dep't of Revenue, Case No. 4953 (S.C. Ct. App. Mar. 14, 2012); Dep't of State Rev. v. Rent-A-Center East, Inc., 952 N.E.2d 387 (Ind. Tax Ct. 2011), rev'd and remanded, 963 N.E. 2d 463 (Ind. 2012).
29 Multistate Tax Commission Memorandum, supra note 2.
30 Id.
31 952 N.E.2d 387 (Ind. Tax Ct. 2011), rev'd and remanded, 963 N.E.2d 463 (Ind. 2012).
32 Case No. 4953 (S.C. Ct. App. Mar. 14, 2012); 952 N.E.2d 387 (Ind. Tax Ct. 2011), rev'd and remanded, 963 N.E. 2d 463 (Ind. 2012).
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Ideal for Any B2B, B2C and C2C Online Community, Website or Contact Center, utribo's Turnkey Solution Works with Any Browser on Any Laptop or Desktop PC
Geneva, Switzerland – February 2, 2012 – Click-to-call and click-to-video are two of the most effective ways for businesses to drive sales and improve customer care, but the cost and complexity of implementing them puts those services out of reach of most organizations. To provide websites, online communities, merchants and contact centers with a fast, cost-effective way to add voice and real-time video, utribo today launched Connect, a turnkey suite of multimedia services that works with any laptop or desktop PC, tablet or smartphone.
With Connect, organizations create a unique URL that their customers, employees or business partners simply click on to initiate a voice call to a VoIP, mobile or PSTN number, or to access their organization's PBX. The URL also can automatically launch an HD video call, such as with a contact center representative, or a one-way video session, such as for an instant product demo. All of these services are available from any Windows or Mac Web browser.
Connect is designed to simplify user access while providing flexible security options. Customers, employees or business partners can contact Connect subscribers anonymously, via their Facebook or Twitter account, or through website authentication.
Connect packages a service suite previously available only to Web developers with four bundles of connectivity, security and features:
- The free Basic tier includes one-to-one voice and video calls for a single destination.
- The $9.99/month Enhanced tier adds features such as visual voice mail, one-way video, call routing to PSTN numbers, public SIP addresses and authenticated calling, along with the option of additional destinations.
- The $49.99/month Enterprise tier adds features such as support for up to 10 concurrent calls and enhanced support service levels.
- The competitively priced Carrier tier adds features such as unlimited concurrent calls and SIP trunking, and access to utribo internal APIs.
- All four bundles include caller licenses and unlimited usage, providing predictable operating costs.
Connect's technology-agnostic design enables rapid deployment and low development costs, so organizations can assess the market for new communications services quickly and with minimal risk. For example, a discount travel website could use Connect to increase calls to drive additional revenue, while insurance companies can use Connect to extend their contact centers to social media sites or enable video concierge services. Connect also enables organizations to add multimedia interactivity to sales-team sites and business workflows such as CRM/ERP.
"Connect is a fast, high-quality, inexpensive, low-risk way to add multimedia interactivity to nearly any application or vertical, from banking to gaming to dating," said utribo Co-Founder and CEO Alain Sturzenegger. "With Connect, businesses can differentiate themselves by providing superior sales and customer-care experiences, and they can leverage the rapidly growing installed base of video devices to provide consumers with a convenient new way to communicate both with their organization and with one another."
About utribo
utribo is the first commercially available service based on WebRTC and provides a turnkey suite of rich voice and video communication services that works with any browser on any laptop or desktop PC. Companies, websites and carriers can quickly integrate the utribo suite into their website to provide their customers, employees and members with a variety of multimedia communications options — all without specific knowledge of the underlying technology.


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"Be not afeard: the isle is full of noises,
Sounds and sweet airs, that give delight, and hurt not.
Sometimes a thousand twangling instruments
Will hum about mine ears; and sometime voices"
The Tempest (Act III, Scene II)
How do we find our own voice? Discover and live with our truth? One way that may help is to think of our voice as our music. The tone, manner and words we use are the soundtrack of our lives.
The mouth, vocal chords, lungs and all the things that create these sounds we make when we talk – is a complete musical instrument that our mind plays. Just as the
As with any musical instrument it requires both discipline and boring, long hours of practice. Anyone can grind an organ or play second fiddle to another persons opinion (repeat what we heard, to be as good as our last conversation).
What stirs us when music plays? What is the music in your voice?
What do you stir in others when you open the organ of your mouth?
What emotions do the notes and lyrics of your voice evoke? What song is left resident in the heads of the people you have touched yesterday, today and tomorrow?
When we find our own voice, there is no need for pretense or approval. There is enough space for other voices.
The challenge is when we do not have our own voice, when we are an extension of everyone else's motives and needs, consumed with what he said, she said, what they want, what they feel, what they do?
When we find our own voice, it is a beautiful sound, it is elegant and effortless. We know it our voice because we do not know where it comes from. It is free of opinion and approval. It is us.
"In sweet music is such art,
Killing care and grief of heart"
King Henry VIII (Act III, Scene I)


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Setting up a landing page properly is absolutely crucial to maximizing conversions. When I shop for something online, I like to do a lot of research, I like to shop around for the best deal, and I want to purchase from a company that looks like they know what they are doing.
I was prompted to write about landing pages after I saw this article on PPC Landing Pages: Surprising Examples at Search Engine Watch. It is absolutely amazing to see that some large, credible retailers still do not understand the important elements that belong on a landing page. While the article focuses mainly on pay-per-click ads and their landing pages, I think that these simple tips are relevant to landing pages for email promos, SEO, or any other type of landing pages. Think of it as a best practice guide.
Whether your prospect is coming from an email promotion or an advertisement, when the user clicks on your landing page, they should be presented with exactly what they are looking for. If the visitor can not locate what they went there to find, they will leave almost immediately. Such as the case in the article I mentioned above. If I was looking for a specific running shoe by name and I clicked on an ad that took me to their home page with the running shoe nowhere in sight, I would leave. I don.t want to waste my time searching AGAIN for the product and neither do your customers.
Make sure your ad copy matches from the ad to the landing page. If I am looking for a .blue Adidas Superstar. shoe, make sure the landing page states .blue Adidas Superstar., not just Adidas shoes or Superstar. The more your copy matches, the more relevant your landing page will be to the visitor. Also, make sure your copy is short and to the point. No one wants to read long paragraphs, keep things simple in bullets. Lastly, make sure your ad copy is grammatically correct. It is unprofessional to have misspellings and punctuation errors on your website.
What are the benefits of the product? What are the benefits of ordering from you? What can your business provide that other can't? 100% Guarantees? Free Shipping? List these in clear easy to read bullet points.
Call to Action
A call to action is important as it encourages the visitor to act whether it may be to buy, leave a review, or contact you. The call to action should be visible and easy to understand. The visitor should not be confused on how to purchase or use your services.
Keep graphics simple. There is no need to get fancy. Reflect the product in a way that is satisfying and useful for the visitor. What are visitors interested in seeing? If it is a product, try showing different views, close-ups, and different colors.
By following these simple tips, you will create a better experience for your visitors. A better, friendly experience makes visitors more likely to convert.
The key to all elements: keep it simple and concise.
Image courtesy of russelljsmith


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An historian's occasional, random thoughts on the state of capitalism or on aspects of life in an Upper Midwestern university town. Often stimulated by a morning's read of the newspapers. These are actually notes to myself that replace my ("so last century") clippings files, but you're welcome to listen in.
Wednesday, March 24, 2010
Hayek vs. Keynes Rap Anthem (YouTube video)
In lecture last Thursday, my topic was the great slide into depression from 1929 to 1932-33, and I ended - in the obvious place - by emphasizing the lack of consensus about why it happened. A couple days later, a student pointed me to this video. Not sure what the mustaches are about, or why all the women are bimbos, but it's an interesting teaching tool. I'd love to find something similar on the manifold consequences of high fixed costs and Americans' struggle to come to grips with them in the late nineteenth and early twentieth centuries.
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If the synonym for postulate are wrong, please inform the site editors by writing a comment.
You can search for postulate synonym and other synonyms at psgroove.com
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Postulate synonym for verb suppose, figure
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Jamel Shabazz Street Photographer
(82 minutes) In the infancy of hip-hop, Brooklyn-born photographer Jamel Shabazz documented the pioneers of music and style who would launch an enduring worldwide phenomenon. In Jamel Shabazz Street Photographer, director Charlie Ahearn pays tribute to both Shabazz and those who defined hip-hop before it had definition. More than just vintage shots of kids rocking sneakers and savvy street style in Times Square and Fort Greene Park, Shabazz's photographs have hundreds of stories behind them, and Ahearn's film gives voice to these images with intimate interviews with Shabazz himself, graffiti pioneer and hip-hop historian Fred Fab 5 Freddy Brathwaite, legendary rapper KRS-One, and others.
Let us know you're coming. Click here to RSVP online.


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Sharmila Lawrence, MA
Research Associate, Research Connections
View Publications
Sharmila Lawrence is a research associate for NCCP's Research Connections project. She coordinates the project's collaboration and outreach efforts and helps in the development of research and policy briefs on key issues related to early care and education. Previously at NCCP she worked with the Research Forum to synthesize and disseminate research findings on the impact of welfare reform on child and family well-being. Her past research focused on issues of domestic violence and related barriers among low-income vulnerable populations.
Sharmila earned a master's degree in international affairs from Columbia University and holds a bachelor's degree in international relations from the College of Wooster.


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from The American Heritage® Dictionary of the English Language, 4th Edition
- adj. Being about one foot in length: a footlong hot dog.
from Wiktionary, Creative Commons Attribution/Share-Alike License
- adj. One foot long.
- n. A one-foot long hot dog.
Sorry, no etymologies found.
Apparently Subway thinks they should own the rights to the word 'footlong.'
A footlong is the 12-inch hot dog (preferably with that thin oniony chili) that I get at Dairy Queen (and have eaten there since I was five).
Casey's has and will continue to use 'footlong' to describe a sandwich, Casey's lawyers said in their petition.
Subway's trademark application for "footlong" has yet to be approved by the federal government.
At 180 of its locations, Casey's is offering made-to-order sandwiches and is using the term "footlong" on signs and menus.
Casey's General Stores of Ankeny, Iowa, is suing Subway to fight Subway's claim of exclusive rights to the non-hyphenated, grammatically tortured term "footlong" in promoting sandwiches and related services.
Casey's is asking for a jury trial and is seeking a declaration that the term "footlong" is generic and does not violate any trademark owned by Subway.
The dispute between Casey's and Subway surfaced when one of Subway's lawyers, Valerie Pochron, wrote to Casey's on Jan. 31, saying Doctor's Associate had applied for the trademark "footlong" for its sandwiches.
In the letter, Pochron told Casey's it was on notice to "cease and desist" from using "footlong" and remove all references to it or face legal action.
Casey's describes sandwiches as "footlong" on menu boards at about 180 stores, and intends to roll it out in all of its 1,600 stores in the Midwest, Sease said.


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Hotel Stay
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Hot flashes and menopause are substitutable it seems. Geri knows all about the wretchedness. She delineate it as approaching vertical in outlook of a blast chamber. When Geri is experiencing emotional stress, ecstasy or anxiety, she studious these states could gun trigger the hot flashes. Not lonesome that, inebriant and some foods will inception them.
There are present when others nighest her run to put money on distant from her a teentsy. She says it's because she starts fanning herself with thing ready to hand and puffing and eupneic and processing. She form of makes a solemnity of herself as the flashes show up so all of a sudden.
When asked to name what she feels, it's a flush and warmth on her face, neck, shoulders and upper casket. Her hunch pounds. She sweats extravagantly which is followed by a coldness. The hot flashes may final a few seconds or as extensive as 30 minutes.Post ads:
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At bedtime, Geri says her inner of the dark hot flashes disrupt her husbands' snooze. That is because she is unremittingly agitated and turning, throwing off all the top material one diminutive consequently golf stroke it all rear on the side by side infinitesimal. By antemeridian she's deceptive in a wet, textile wet through spot, nightgown watery and she's frozen.
Geri requisite aid. Of pedagogy she knew this was beingness caused by hormone changes, but this was ridiculous! One hours of darkness she rotated on a fan in the room. It was a freezing wintertime dark and her married person nigh the area to sleep lightly on the divan. Geri says that was the ending straw.
She went to her tending bourgeois to deal aid options and in attendance were many. Hormone refill medical care medication was one that Geri was hostile. There were else medications resembling Catapres and Bellergal which incorporate Phenobarbital but she declined those as all right. So, she definite to try alternatives. Soybeans encompass isoflavones which are same to the internal secretion steroid.Post ads:
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Considering the getable continuance of this problem, as eternal as v eld or more, Geri thoughtful other than options advisable by her doctor:
- Try to hold on to cool, both definitely and emotionally.
- Avoid hot, tasty foods; keep as cold as you can in hot upwind or in reheat flat.
- Wear light, cotton wool consumer goods and clothing in floppy layers.
- Keep your place of abode put on ice and use lightweight blankets at dark.
- Don't party a lot of red wine, or eat tan or elderly cheeses. These foods contain a chemical that can affect your body's thermoregulator and trigger a hot flash.
- Avoid smoking, drink and caffeine
- physical exertion characteristically - according to your doctor's recommendation
- use breathing and relaxation techniques to activity alleviate difficulty.
You can do this too. Good Luck!


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To mark its 30th anniversary, it's re-released today in remastered form with a few extra tracks:
"One of the masterpieces of the roots era, no album better defines its time and place than Two Sevens Clash, which encompasses both the religious fervor of its day and the rich sounds of contemporary Jamaica.
Avowed Rastafarians, Culture had formed in 1976, and cut two singles before beginning work on their debut album with producers the Mighty Two (aka Joe Gibbs and Errol Thompson). Their second single, "Two Sevens Clash," would title the album and provide its focal point. The song swept across the island like a wildfire, its power fed by the apocalyptic fever that held the island in its clutches throughout late 1976 and into 1977. (Rastafarians believed the apocalypse would begin when the two sevens clashed, with July 7, 1977, when the four sevens clashed, the most fearsome date of concern.)
However, the song itself was fearless, celebrating the impending apocalypse, while simultaneously reminding listeners of a series of prophesies by Marcus Garvey and twinning them to the island's current state. For those of true faith, the end of the world did not spell doom, but release from the misery of life into the eternal and heavenly arms of Jah. Thus, Clash is filled with a sense of joy mixed with deep spirituality, and a belief that historical injustice was soon to be righted.
The music, provided by the Revolutionaries, perfectly complements the lyrics' ultimate optimism, and is quite distinct from most dread albums of the period. Although definitely rootsy, Culture had a lighter sound than most of their contemporaries. Not for them the radical anger of Black Uhuru, the fire of Burning Spear (although Hill's singsong delivery was obviously influenced by Winston Rodney), nor even the hymnal devotion of the Abyssinians. In fact, Clash is one of the most eclectic albums of the day, a wondrous blend of styles and sounds.
Often the vocal trio works in a totally different style from the band, as on "Calling Rasta Far I," where the close harmonies, dread-based but African-tinged, entwine around a straight reggae backing. Several of the songs are rocksteady-esque with a rootsy rhythm, most notably the infectious "See Them Come"; others are performed in a rockers style, with "I'm Alone in the Wilderness" an exquisite blend of guitar and vocal harmonies. One of the best tracks, "Get Ready to Ride the Lion to Zion," is a superb hybrid of roots, rocksteady, and burbling electro wizardry; its roaring lion (created who knows how) is a brilliant piece of musical theater.
"Natty Dread Take Over" twines together roots rhythms, close harmonies, and big-band swing, while even funk and hints of calypso put in appearances elsewhere on the album. Inevitably, the roots genre was defined by its minor-key melodies, filled with a sense of melancholy, and emphasized by most groups' lyrics.
But for a brief moment, roots possibilities were endless."
As 2007 marks the 20th anniversary of the release of Culture's Peel Session, it would've been fitting, don't you think, to include that on the album reissue. But no. In the spirit of public service blogging that I am known for in at least 44 households, here is that long-deleted Peel Session:
Lion Rock
Too Long In Slavery
Two Sevens Clash


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Jamia Millia launches courses on China, Afghanistan
IGNOU launches value education programme for teachers
Welcome Guest! You are here:
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Rushdie's Jaipur visit as per schedule: Organisers
Monday January 09, 2012 08:07:26 PM,
Related Article
Don't allow Rushdie in India: Deoband vice
New Delhi: Salman
Rushdie's proposed visit to Jaipur for the Literary Festival came
under cloud after the Islamic seminary Darul Uloom Deoband
saying that the Booker-prize winning author should not be allowed
on Indian soil because he has hurt the sentiments of Muslims. The
organisers of the event however say that there is no threat to the
visit of the controversial writer.
"A literature festival is a place for free speech in the best
democratic tradition without being insulting to anybody, without
causing any harm to the sentiments of any section or group of
"If there are people who feel any particular angst about
the presence of Salman Rushdie, perhaps they should revisit his
work... and debate its merit or other issues at a platform which
is mutually acceptable," Sanjoy Roy, managing director of
Teamworks Productions, which produces the Jaipur Literature
Festival, told IANS.
"As far as the festival is concerned, Rushdie's visit was on as
scheduled," he added.
India's top Islamic seminary Darul Uloom Deoband Monday opposed
Salman Rushdie's visit to India and asked the government not to
allow him to travel for a literary festival as the author had hurt
the sentiments of Muslims the world over.
"Rushdie should not be allowed to visit India. If he visits India,
it would be adding salt to the injuries of Muslims. He has hurt
our religious sentiments," Vice Chancellor of Deoband, India's
most influential Islamic seminary, Maulana Abul Qasim Nomani told
IANS over phone from Deoband.
Nomani said the Darul Uloom was yet to formally write to the
government on the issue.
"We will write to the external affairs ministry, Prime Minister
Manmohan Singh and Congress president Sonia Gandhi if the
government doesn't cancel his visa," Nomani said.
Rushdie has been invited to attend the Jaipur Literature Festival
Jan 20-24.
Rushdie is expected to take part in literary sessions on "Inglish,
Amlish, Hinglish: The Chutneyfication of English" and "Shehar aur
Sapna: The City as a Dream."
The 65-year-old author had been under attack by Islamic hardliners
for his controversial book "The Satanic Verses", published in
1988, for "allegedly blasphemy" against Prophet Mohammed. India
was among the first countries to ban the book.
Rushdie has been in India twice since the controversy. His first
visit in 2000 to the country of his birth 12 years after "Satanic
Verses" was banned created a flutter in the media. The writer was
escorted around with unprecedented security.
In 2007, Rushdie attended the festival at Jaipur. The visit came
despite protests by some Muslim groups.
Last year, speculative media reports that he had been invited to
attend a Kashmiri literary festival, Harud, had whipped up a
controversy in Jammu and Kashmir. The festival was eventually
called off.
The novel triggered controversy soon after it was published.
Muslims world over protested, some of which turned violent. It
also invited a fatwa by Ayatollah Khomeini, the late supreme
leader of Iran. Khomeini in February 1989 called for the death of
Rushdie and his publishers.
The fatwa was later revoked Sep 24, 1998.
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'Negative tag keeps Malegaon lagging behind'
There was a time when Malegaon was more advanced than its
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As Valentine's Week comes to a close, we here at Gameloft still have a lot of love to share with you guys!
So we've decided to come out & bring to you an exclusive iOS Sale for 3 of our coolest action titles for iPhone, iPad and iPod Touch! Go get them now for only INR 55!


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A Note from a Patient
Where do I start?? Well I was diagnosed with endometriosis in December of 2012 and was told by this guy…this physician… (Dr. Rasheed Yakubu) that I had to have surgery soon as possible I looked up at him and said I can't do this. He said, "Don't worry I will be there with you every step of the way." Needless to say, he did just that over the course of 3 years of knowing him and being one of his favorite patients (as he and the nurses would say).
We built a close friendship over time. He no longer was addressed as Dr. Yakubu but Rasheed lol. I looked at Rasheed as more than just a doctor to me. He was a friend/father figure to me at some of the worse points in my life, he was always there to tell me to pick my head and be the strong woman that he knows and sees me as.
One day I asked him "Do you ever have a down day? Every time I see you you're always smiling.", he laughed and told me that whatever you're going through that I should always smile because the world doesn't need to see or know your troubles. I took that advice and ran with it as a life lesson. He was always the one who encouraged me to follow my dreams and to finish school I was so glad that he could be part of my graduation day from trade school. I think he was more excited than I was because he beat me there to the ceremony lol.
I can honestly say that I will never find another doctor/friend. I miss those days where I could just vent and he would sit there and he would just listen and sometimes laugh at me which was ok because we laughed at each other. He did his job well and didn't see you just as a paycheck or patient. You were an individual to him. I know he cared about every single patient he had.
Well, my friend is gone, part of me hurts, but I know God needed you more and your time here on earth was done! Today we all will remember you on Your Birthday and will celebrate in memory of you! As I wipe these tears away and get myself together I Wanna Wish you A Happy Birthday Rasheed! Rest in peace Your gone but not forgotten!
Your Favorite patient/Friend
Caroline N Hamrick


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With the U by Moen Shower, you control it all: time, temperature and how your day begins.
Learn More about the U by Moen Shower
Small spaces call for big attention to detail, and that's especially true in today's baths. In a room where tile and cabinetry may take up more visual real estate, it's the little things, like towel bars, tank levers and shower curtain rods that are adding appeal when designing or updating a bath. Why such a fuss over these common household necessities? These everyday pieces are not only becoming functional – but fashionable – with the addition of on-trend styles, finishes and smart design...
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The EM6819FX-B300 is designed to be battery operated for extended lifetime applications. Its large voltage range from 5V down to 2V makes it a perfect match for today's demanding applications. Brownout and powercheck functions ensure reliable operation at or near undervoltage conditions, offering greater reliability in complex operation modes. Each of the 24 I/Os are freely programmable and the microcontroller has a dual quartz and trimmable RC oscillator up to 15MHz. It has an 8-bit RISC architecture specially designed for very low power consumption. With 2 clocks per instruction, the EM6819FX-B300 executes up to 7.5 MIPS at 15MHz and achieves astonishing 4000 MIPS/Watt.


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Flooded residential section. Probably Dayton.
Image ID: wea01719, NOAA's National Weather Service (NWS) Collection
Location: Ohio, Dayton ?
Photo Date: 1913 early Spring
Category: Monsters/Flood/
• High Resolution Photo Available
of the U.S. Department of Commerce, National Oceanic & Atmospheric
Adminstration (NOAA),
NOAA Central Library
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- About NTID
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RIT presidential inauguration set for Sept. 28
Story Highlights:
- The inauguration of President David Munson as Rochester Institute of Technology's 10th president will take place Sept. 28.
- For more information on the inauguration and a full schedule, go to rit.edu/president/inauguration/overview.
- A video on Munson's successes in higher education will also be a highlight of the ceremony
The inauguration of President David Munson as Rochester Institute of Technology's 10th president will take place Sept. 28. For more information on the inauguration and a full schedule, go to rit.edu/president/inauguration/overview.
What: Inauguration of David Munson as RIT's 10th president
- Keynote speaker Philip Hanlon, president of Dartmouth College, will welcome Munson. A mathematician, computer scientist and educator, Hanlon came to Dartmouth from the University of Michigan, where he served as provost and executive vice president for academic affairs. At the inauguration, Hanlon will be joined by dozens of college and university presidents from across the country.
- A video on Munson's successes in higher education will also be a highlight of the ceremony.
- Munson's address will look toward the future of RIT and the role that higher education can play in solving complex issues around the world.
When: 3 to 4:30 p.m., with a reception to follow, Sept. 28
Where: Gordon Field House and Activities Center on the RIT campus
Who: Open to the entire RIT community
Munson facts:
- Munson became RIT's 10th president on July 1
- Munson took the helm from retiring president Bill Destler, who served RIT for 10 years.
- Munson was previously dean of the University of Michigan College of Engineering.
- For a full biography of Munson, go to rit.edu/president/biography.
RIT Quote: "With his terrific leadership experience at the University of Michigan and his success as a faculty member and as an entrepreneur, Dr. Munson is a perfect fit for RIT," said Jeremy Haefner, RIT provost and senior vice president for academic affairs. "I look forward to working with him as we enter an exciting new era for the university."
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Date of Birth 22 August 1971, Leicester, Leicestershire, England, UK
Birth Name Richard Crispin Armitage
Height 6′ 2½" (1,89 m)
He is best known internationally for his role as dwarf prince and leader Thorin Oakenshield in Peter Jackson's film trilogy adaptation of The Hobbit. However, Armitage first gained fame in Britain for his portrayal of John Thornton in the British television programme North & South (2004). He is also known for his roles as John Standring in the TV movie Sparkhouse, Guy of Gisborne in the TV drama Robin Hood, Harry Kennedy in the TV comedy The Vicar of Dibley, Lucas North in the TV drama Spooks and John Porter in the TV drama Strike Back.
After graduating from the London Academy of Music and Dramatic Art (LAMDA), Armitage initially sought theatre work and was a member of the Royal Shakespeare Company (RSC). But he turned to film and television roles when he noticed that leading stage roles went to actors with name recognition who could bring in patrons to fill venues. After twelve years away and having earned that name recognition, Armitage returned to the stage in 2014 taking his first leading role in a major production. He played John Proctor in the highly successful and critically acclaimed production of The Crucible at The Old Vic, and earned an Olivier Award nomination for Best Actor.
One of Armitage's trademarks is his baritone voice, which he has employed as a voice actor since 2006. While working on the TV show Robin Hood, he was asked to record audiobooks for the first season of that series. Since then, Armitage has recorded many notable audiobooks as well as worked as a narrator on many TV and radio shows and adverts. His flair for speaking in a multitude of dialects, accents and voices has garnered Armitage numerous accolades for his narration skills, including the 2014 Best Audiobook of the Year Award from Audible.com for his recording of Hamlet, Prince of Denmark: A Novel.
To get into character as Lee, his role in Cold Feet (1997), he took up aqua aerobics.
He plays the cello, guitar, and flute.
His parents are John, an engineer, and Margaret, a secretary. Coincidentally, he played the character John Thornton in 'North & South', and his love interest was Margaret Hale.
At 17, joined a circus in Budapest for six weeks to get his Equity card.
Previous jobs include packing boxes in a warehouse, worked at a laser gun place and took front-of-house jobs in the theatre but continued to go to drama classes.
Started acting career in musical theatre.
At age 14, he persuaded his parents to send him to a vocational school in Coventry where he could develop his musical talents.
Joined the Royal Shakespeare Company at age 28 for 18 months.
His older brother's name is Chris.
Was named after King Richard III, as he was born on the anniversary of the day the King was killed in battle.
Completed filming a two-part series called "Malice Aforethought" set in 1920s, where he played misogynist Bill Chatford. [November 2004]
Shot the second series of Robin Hood, reprising his role as Guy of Gisbourne. [April 2007]
Completed filming a detective fiction,"Gently's Last Case", in which he played the character of Ricky, a Geordie biker. [December 2006]
Shot the 7th series of Spooks in London. [March 2008]
Shot "Marie Lloyd" in the role of her first husband Percy Courtenay. [February 2007]
Filmed new Jimmy McGovern's project "Moving On" (working title) in Liverpool. [December 2008]
Shot Sky1 6-part series "Strike Back" in South Africa. [August 2009]
Filmed the Hobbit – 1 and 2 in New Zealand. [March 2011]
Filmed the BBC Drama, Robin Hood, in Hungary, where he played Guy of Gisborne, the Sheriff of Nottingham's evil henchman. [May 2006]
Filmed series 8 of "Spooks" in London. [April 2009]
Shot Miss Marple and then returned to shooting Guy of Gisbourne in the second series of Robin Hood. [February 2007]
Shot the third series of Robin Hood in Hungary. [July 2008]
Filmed some scenes of Spooks Series 7 in Moscow. [August 2008]
Shot series 8 of Spooks (MI5). [July 2009]
Shot series 9 of Spooks (MI5). [February 2010]
Shot the BBC comedy, The Vicar of Dibley Christmas Special 2006 as Harry, Geraldine's love interest. These were the last two episodes of this popular series. [October 2006]
Shot the 7th series of Spooks in London. [February 2008]
Was the youngest actor to audition for the role of Thorin Oakenshield in The Hobbit.
Is a fan of Damages – Im Netz der Macht (2007).
Nominated for WhatsOnStage Best Actor in a Play Award – for his role in The Crucible.
Nominated for an Olivier Best Actor Award for his role in The Crucible.
Suffers from aquaphobia (specifically, fear of drowning) stemming from an incident in which his stroller fell into a neighbor's pond when he was a toddler. This has not stopped him from taking aqua aerobics classes to prepare for the role of Lee in Cold Feet, allowing himself to be water-boarded twice (In Spooks and Strike Back), swimming at least 50 laps a day to prepare for the role of Heinz Kruger in Captain America, and allowing himself to be submerged in a well for a considerable length of time while shooting an episode of Robin Hood.
source: IMDb & Wikipedia


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Site map
Contact us
Privacy policy
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AGSD-UK Conference,
Wyboston Lakes Executive Centre, Bedfordshire.
20-21 October 2018
GSD Camp (click here)
Whitemoor Lakes
Lichfield, Staffs.
28-30 September 2018
Co-ordinator and contacts
Marilyn Silver is the Type VII co-ordinator with AGSD (UK). This voluntary role is to: answer questions from peopel affected by the condition; represent their interests to the AGSD-UK Board of Trustees; liaise with and assist the Clinic in London and other organisations involved with Type VII; attend the Clinic days to meet people; organise the Type VII workshop at the annual conference; and approve any use of Type VII funds held by AGSD-UK.
People who are newly diagnosed with McArdle disease usually have a great number of questions and Marilyn tries to answer these. Sometimes it is appropriate to put people in touch with each other because either they live in the same area or have similar circumstances. This is only ever done with the advance approval of both parties.
You can contact Marilyn by email at email@example.com.
Workshops at annual conference
At the AGSD-UK annual conference, usually on a weekend in October, we hold a Type VII workshop. This is an excellent opportunity for people to meet each other; many stay over to get together socially on Saturday evening.
The workshop includes a patient-focussed session when we talk about issues we have in common, share experiences and offer each other helpful tips.
Details of the next conference can be found under Conferences. Reports from workshops at previous annual conferences can be found under Workshop Reports.
Facebook group for GSD Type VII
This is a great way to ask a question and find other people who have already experienced the same issue. The group is open to anyone who is diagnosed with or has an interest in GSD Type VII. Remember that these people are not medical professionals but have the condition themselves - that can be very helpful in swapping experiences. However, take care not to treat someone's opinion as scientific fact. You can view the posts before deciding to join. Just click this link
GSD Net on-line support group
GSD Net is a FREE email mailing list system which enables communication between patients with any type of glycogen storage disease. It has worked well for many years but now there relatively few posts about Type VII due to the small number of people diagnosed. To make a 'post' you simply send an email to the server. You can restrict the emails you receive to just those concerning Type VII (i.e. 7). Instructions for joining are here.
Muscular Dystrophy Campaign
GSD Type VII is a neuromuscular condition which comes within the remit of the Muscular Dystrophy Campaign (MDC). Although the MDC is less active in GSDs than the AGSD-UK, they do have an information, support and advocacy services accessible by phone, post and email. And they have a team of Care Advisors who can give specialist advice and support and help deal with organisations such as Social Services and the NHS.
Muscular Dystrophy Campaign
61 Southwark Street
London SE1 0HL
Tel: 020 7803 4800
Email: email@example.com
Association for Glycogen Storage Disease (UK) LimitedRegistered Charity No 1132271


text:
HAL Results 2016-Check Final Results for Ex -ITI One Year Trade Apprenticeship Training
HAL Results 2016-Check Final Results for Ex -ITI One Year Trade Apprenticeship Training :Hindustan Aeronautics Limited (HAL) has declared final results for Ex-ITI One Year Trade Apprenticeship Training.Shortlisted candidates should register to apprenticeship portal and report to Technical Training Institute, Hindustan Aeronautics Limited, Suranjan Das Road, Vimanapura Post, Bangalore – 560 017 .
Click here for Final Results of HAL Ex-ITI One Year Trade Apprenticeship Training
HAL Results 2016,Check Results for APPRENTICESHIP TRAINING-HAL-NASIK :Hindustan Aeronautics Limited (HAL) AIRCRAFT DIVISION, NASHIK has released shortlisted list for ENGINEERING GRADUATE APPRENTICES (Apprenticeship Training at HAl Nasik).
HAL Declared results for Engineering Graduates Apprentices on 16 Sep 2016.Appeared candidates from Aerospace Trade,Mechanical Trade,Electrical & Electronics Trade can check thier result from the link given Below…
Click here for 2016 HAL Results for APPRENTICESHIP TRAINING-HAL-NASIK
Here is the General Instructions for the Shortlisted Candidates for Submission of Documents
HAL Final Results Declared For Post of Medical Officer (GD) At Medical & Health Unit:Hindustan Aeronautics Limited (HAL) Medical & Health unit declared final list of provisionally selected candidates for the post of Medical Officer (General Duty) (GR-II),HAL (BC),Bangalore.
HAL declared result on the official website on 15 sep 2016.Appeared candidates can check thier results from the official website of HAL or Directly from the link given below..
Click here for HAL Final Results for Post of Medical Officer (GD) at Medical & Health Unit
HAL Results 2016,Check Results for Lab Technician & Staff Nurse Trainee Doc Verification List:Hindustan Aeronautics Limited (HAL) has released document verification list for the posts of Lab Technician & Staff Nurse. The candidates that are selected have to attend for document verification on 09-07-2016. Appeared Candidates can check their status from the link given below…
Click here for Lab Technician & Staff Nurse Trainee Doc Verification List


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Hi everybody!
My name is Mike and I've been a service tech in the HVAC field ever since I got out of the military almost 12 years ago. Just stumbled across this site for the first time today and had to register immediately--looks like a great resource.
I live in Vermilion, Ohio which is right in the middle of the northern edge of the state. I'm less than 1/8 mile from Lake Erie. It's COLD here (currently 9°F) which is great for business but I'm dreading being on call again for a week starting tomorrow morning (gee, you think maybe having that looming in the back of my mind influenced my choice of screen name? ) Oh well, guess I have to have some reason to look forward to the lull that comes every year around March or April.
Anyway, I'm off to try to start getting my post count up a bit so I can get into the really interesting looking stuff! Looking forward to reading and contributing here...


text:
Abbas hails 'historic' Swedish recognition of Palestinian state
"President Abbas welcomes Sweden's decision," Nabil Abu Rudeina told AFP, saying the Palestinian leader described the move as "brave and historic".
Abu Rudeina claimed the move was linked to months of soaring tensions in occupied east Jerusalem, where Palestinians have clashed almost daily with Israeli police and where Israel has recently pushed ahead with plans to build another 3,600 settler homes, drawing international condemnation.
"This decision comes as a response to Israeli measures in Jerusalem," he said.
Abbas called for other countries to follow Sweden's lead.
"All countries of the world that are still hesitant to recognize our right to an independent Palestinian state based on 1967 borders, with east Jerusalem as its capital, (should) follow Sweden's lead," his spokesman quoted him as saying.


text:
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Get free shipping to Canadian addresses from Macys.com on all orders of $250 or more.
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Macys.com is now shipping to Canada. Browse the amazing selection of this retail store of housewares, clothing, jewelry, fragrances, beauty products and a lot more at Macys.com. And get the best price on all your purchases thanks to Macy's coupons.
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Iroko wood, SEM
B725/0356 Rights Managed
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Napoleon TQ2225PO Travel Q Portable BBQ Grill is quick and convenient so you can get cooking faster.
Quality Materials
Thanks to a stainless steel construction burner heat is evenly distributed. The cooking surface is large porcelainized cast iron for extra durability and is easier to clean. From top to bottom, this unit is durable enough to wherever you do and beyond.
Propane for Clean and Safe Cooking
A portable fuel for a portable grill, propane is a clean way to cook. Boasting superior efficiency and control when grilling this fuel is an inexpensive and convenient way to get the job done.
Fits Any Outdoor Activity
Portability is essential for outdoor grills. Take this with you down to the beach or when going out to camp. An easy grip handle is built in for single handed portability. Picnics, RVs and camp sites will instantly benefit from hot and fresh meals that are sure to please the taste buds.
Low Maintenance
Lighting a fire is easy with the electric piezo ignition system for safe and reliable starting. A removable grease tray makes clean up simple after a full meal.


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Intro to Shotgun Training
Introduction to Shotgun Training
Price: $75.00 per person
The shotgun is a very versatile weapon and mostly underused. Topics discussed in class include shotgun operation, mechanics, parts and accessories, types of ammunition, marksmanship fundamentals and cleaning your shotgun. Finally, students will shoot live fire exercises on our indoor range using both shotgun slugs and buckshot rounds. This class is great class for shotgun beginners and those interested in using a shotgun for home defense. It is also a prerequisite to our Tactical Shotgun class.
Things you'll need to bring to class:
2 Boxes of Ammo
Eye and ear protection (provided if needed)