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Featured News
In Baker's Take, J. Pat Powers and Kendall L. Houghton with Baker & McKenzie State Tax Practice write about the effects on various businesses of California's shift to market-based sourcing.
California is the latest state to join the trend in changing the rules on taxation of income from services or intangibles, and those changes will have major effects on the tax liabilities of companies earning those types of income. This article reviews the recent law change in California and highlights some ramifications of the new regime for in-state and out-of-state taxpayers.
Modifying state tax apportionment formulas to emphasize a market-focused approach has been a major trend in state taxation during the last decade. This trend manifests itself in two different but related ways. First, many states have moved from the traditional three-factor apportionment formula that gave equal weight to the taxpayer's property, payroll, and sales (also referred to as gross receipts) as revenue generators. The Uniform Division of Income for Tax Purposes Act was adopted in 1957 by the National Conference of Commissioners on Uniform State Laws and was approved that same year by the American Bar Association. UDITPA followed the equally weighted three-factor approach. Most states adopted UDITPA, and the equally weighted three-factor formula became the prevalent method for apportioning business income for many years. Indeed, the U.S. Supreme Court recognized it as the "benchmark against which other apportionment formulas are judged."1
Many states became concerned that the traditional three-factor formula was not in harmony with their economic development objectives, and accordingly several states increased the weight given to the sales factor (for example, double-weighting the sales factor), or even made the taxpayer's sales/gross receipts the exclusive factor for apportioning business income. The theory behind those changes was that policymakers did not want to discourage investment and creation of jobs in their state, so more of the tax burden should be shifted to out-of-state companies that used the state as a market rather than as a location for production and jobs. Increasing the weight of the sales factor arguably facilitated those economic development objectives for taxpayers that manufacture and sell tangible products, but this change by itself did not create the desired incentives for service businesses or businesses that derived significant income from intangibles. The reason for this disconnect is that the traditional UDITPA formula sources most receipts (other than from the sale of tangible personal property) to a single location, that is, where the taxpayer incurred more of its costs of performance (COP) in producing the income than in any other state. This location is frequently, but not always (especially when activities are performed on behalf of the taxpayer, or when employees travel to perform services), a state in which the service provider has located property and employees.
Accordingly, the results of that COP-based sourcing of services and intangibles receipts stimulated the second major change in how states apportion such income for taxation. To achieve their objective of exporting the tax burden, many states concluded that they needed to change the sales factor sourcing rules as well as the weighting rules, and several of them have already done so. For example, Georgia, Illinois, Iowa, Maine, Maryland, Michigan, Minnesota, Ohio, Utah, and Wisconsin have all adopted market-based sourcing regimes for services and intangibles receipts.
California Adoption of Market-Based Sourcing
California will join that list of states when it adopts a market-based sourcing approach for receipts from services and intangibles, effective for tax years beginning after January 1, 2011. Taxpayers with significant income apportioned to California should start preparing now.
In 2009 California made drastic changes to its corporate income tax. Most taxpayers (other than taxpayers in extractive industries or farming, or banks and financial institutions) will have a choice to apportion income based on the current three-factor double-weighted sales formula or a single-sales-factor formula. The election must be made in a timely filed original return, but elections are not binding for future years and taxpayers can make a different election each year. (If passed by the voters, an initiative measure that appears likely to qualify for the November ballot would eliminate the election for single sales factor.)
Regardless of the apportionment formula chosen, receipts from services and intangible property will be sourced based on where the benefit of the service is received or where the intangible property is used. Both of those concepts are novel in California tax law, and in drafting regulations, the Franchise Tax Board is seeking public input.
States that have adopted market-based sourcing have taken various approaches in trying to define the market, but each of these approaches represents a comparatively recent development. Consequently, the law is not yet well developed in specifying what the "market" is for purposes of a given market-based sourcing rule. Statutes in several states focus on where the services are received2 and where the intangible property is used. Statutes in other states source receipts according to where the recipient of the services receives the benefit of the service.3 It is not clear whether these are substantively different tests, or if they are essentially the same test expressed in slightly different terms.
For example, in Georgia, if net business income is derived principally from business other than the manufacture, production, or sale of tangible personal property, gross receipts are considered Georgia-sourced if they are derived from customers within Georgia or if the receipts are otherwise attributable to Georgia's marketplace.4 Presumably, Georgia will allow proration of those receipts for sourcing purposes if a customer is within Georgia but also has locations in 40 other states to which the services were delivered, or where the benefit of such services was received, or in which the customer uses some portion of the services. Although the regulation repeats the statutory provision, it also specifies that the gross receipts factor is designed to measure the marketplace for taxpayers' goods and services.5
Identifying what the market is -- or more specifically, using the terminology in the California statute, where "the purchaser received the benefit of the services" or where the intangible "property is used" -- can create uncertainties and difficulties for California taxpayers. For example, if a software company licenses design software to a large manufacturer with design centers in 5 states and 3 foreign countries, manufacturing facilities in 11 states and 9 foreign countries, and sales offices everywhere, the question of where the software is used arises. Related questions include:
- to what extent is it used where;
- does the licensor software company have to know where and how its customer uses its software; and
- if so, how does it find out?
At a preliminary Franchise Tax Board hearing to seek public input on the regulations, various possibilities were suggested by the FTB and participants, including several rules of convenience such as: use of the billing or ship-to address (if there is one, rather than simply electronic delivery), or use of the customer's legal or commercial domicile. Meeting participants acknowledged the difficulty in knowing enough about the nature and location of a customer's use to effectuate a proration of receipts received from a single customer.
Further, participants expressed support for simple rules that are easy to apply (for example, using information from the taxpayer's accounting records, such as customer billing address). This is not the first time such questions have been raised concerning the potential problems facing taxpayers that must apply the purportedly straightforward market-sourcing regime. For example, in 2007 Illinois replaced its COP sourcing regime with a market-based sourcing rule. In its first take on market-based sourcing, Illinois adopted a rule similar to California's and provided that service revenue should be sourced to the location where the benefit of the service was realized. Taxpayers expressed concern regarding what information they had to collect to determine where their customers realized benefit from the services provided. To respond to those concerns and simplify the compliance burden, the legislature adopted a new sourcing rule that was deemed easier to administer: Services receipts are sourced to Illinois if services are received in Illinois.
In the FTB's hearing, representatives from some larger companies suggested that although the adoption of simplified market-sourcing rules might over- or understate the role of the California market in a particular transaction, overall the overstatements and understatements would tend to cancel each other out. Nevertheless, a taxpayer whose return reflects a net overstatement of the California marketplace's role in its production of income might view the new market-sourcing apportionment rule as distortive under section 25137 of the California Revenue and Taxation Code (that is, the state's equivalent to UDITPA section 18, alternative apportionment relief). The FTB will schedule additional hearings, and affected taxpayers should express their views on the appropriate approach.
Collateral Consequences
Reduced Importance of Classification of Type of Transaction
Several collateral consequences will result from California's adoption of a market-based sourcing approach. Classification of a transaction as the sale of tangible personal property or something else will become less important. A 2002 dispute illustrates this point. In Appeal of PacifiCorp., 2002-SBE-005, the taxpayer generated and supplied electricity, and the issue was whether electricity constituted tangible personal property for apportionment purposes. That classification question was crucial. If electricity was deemed to be tangible personal property, it would be included in the California numerator of the sales factor because receipts from the sale of tangible goods are sourced by reference to their destination. However, if the receipts were from something other than the sale of tangible personal property -- for example, services income -- the receipts would go in the sales factor denominator but not the California numerator because the taxpayer's costs of producing the electricity were not incurred in California. The Board of Equalization classified the receipts as being from the sale of something other than tangible personal property, and thus PacifiCorp was not taxable in California on those receipts under the COP sourcing rule then in place. Had California been following the new market-sourcing approach, that preliminary classification question as to what type of income was involved probably would not have mattered, and the receipts would have been in the California numerator.
Inconsistency With Other States
Adoption of market sourcing will presumably shift the tax burden away from taxpayers with a disproportionate amount of property and payroll in California. When that is combined with an election to go to a single sales factor, some California-based taxpayers should experience drastic reductions in their California tax liability. Conversely, taxpayers that did little in the way of production in California but earned significant revenue from California customers are likely to see their California tax liabilities increase. Depending on the apportionment and sourcing rules in effect where such taxpayers undertake their services or develop their intangibles, some taxpayers will find states taxing more than 100 percent of their income. Of course, the switch to market sourcing will not affect receipts from traditional manufacturing and mercantile operations involving tangible personal property, which were already sourced on a destination or market basis.
Also, depending on what rules ultimately are adopted for determining the market, some taxpayers may have opportunities to structure their activities to reduce California tax. Taxpayers with significant California payroll and property may be able to significantly reduce California tax liabilities without a corresponding increase in their tax burden in other states. In that instance, California-centric taxpayers may benefit from the inconsistencies in the rules among the various states.
Financial Statement Impact
An interesting but perhaps largely unforeseen collateral consequence of the switch to market sourcing is that some taxpayers with large California tax attributes (such as credit carryforwards) may be unable to fully use the attributes. Consequently, some companies may have to take a valuation allowance against their tax attributes, and that change will affect reported earnings for financial reporting purposes.
Baker's Take
The FTB process of adopting rules and preparing regulations to implement market-based sourcing is just getting under way. As demonstrated by the recent experience in Illinois, taxpayers with significant California tax liability should analyze the effect of market-based sourcing on their situation and participate directly or through representatives in this process to avoid the adoption of rules that adversely affect them. California administrators have indicated that the door is open to taxpayer presentations and advocacy regarding the most appropriate benchmarks for market sourcing of services and intangibles receipts.
* * * * *
J. Pat Powers is a partner in the Palo Alto office of Baker & McKenzie whose practice focuses on both federal and state and local tax planning and controversy. Kendall Houghton is a partner in the Washington, D.C., office of Baker, where her practice encompasses state and local tax planning, policy, and controversy, as well as unclaimed property legal issues.
This bimonthly column by Baker & McKenzie LLP's State Tax Practice members will focus on current developments, trends, and practice issues confronting the Baker attorneys that present opportunities, pitfalls, and decision points for state tax professionals. Articles will present the Baker authors' take, and take-aways, regarding the subject under review.
1 Container Corp. of America v. Franchise Tax Board, 463 U.S. 159, 170 (1983).
2 See, e.g., Maine Rev. Stat. Ann section 5211(16-A).
3 See, e.g., Mich. Comp. Laws Ann. section 1305(2)(1).
4 Ga. Code Ann. section 48-7-31(d)(2).
5 Ga. Corp. R. & Regs. 560-7-7-63(5)(c)(1).
About Tax Analysts
Tax Analysts is an influential provider of tax news and analysis for the global community. Over 150,000 tax professionals in law and accounting firms, corporations, and government agencies rely on Tax Analysts' federal, state, and international content daily. Key products include Tax Notes, Tax Notes Today, State Tax Notes, State Tax Today, Tax Notes International, and Worldwide Tax Daily. Founded in 1970 as a nonprofit organization, Tax Analysts has the industry's largest tax-dedicated correspondent staff, with more than 250 domestic and international correspondents. For more information, visit our home page.
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URL tagging is a very important part of tracking the performance of your AdWords ads and can help you determine which ads and keywords are giving you the best (and worst) ROI.
Author: Brenda Keller
Define Your Website with Semantic Markup
As search engines have evolved, so has the process of getting your website indexed and ranking well on them. It's no longer possible to add some keywords to your website and expect it will be returned in search results when someone searches using those terms. Search engines today return results based on what they interpret the searcher's query to mean, rather than by just picking out certain "key" words or phrases.
AdWords Rolls Out Callout Ad Extension
Improve Your CTR with Ad Extensions
AdWords Ad Extensions, as their name suggests, extend your ads by including additional details about your business along with your ad. As we'll see in this article, using ad extensions is very important in helping your ads rank high in the search results page.
PPC Minute: Maximum Cost-per-Click (Max. CPC)
What Is It?
The highest amount you are willing to pay for a click on your pay-per-click ad for a particular keyword.
Important Caveat
The value you set for your Max. CPC is not necessarily, and in most cases is not, the amount you will actually pay for a click on your ad. Average CPC will show you how much you are actually paying for clicks on your ads.
Search Campaigns vs. Display Campaigns
Google AdWords accounts have many options for advertising your product and services. One of the first things you'll need to consider is what type of campaign (or campaigns) you would like to run. It's important to understand the differences between the various campaign types so you can get the most from your advertising budget.
Two of the most commonly used campaign types within the AdWords interface are Search campaigns and Display campaigns. These campaign types can be used to accomplish different goals, so it's good to know when it's best to use one over the other. Let's take a quick look at some of the differences between the two campaign types. […]
Upgrading to Universal Analytics
On April 2, 2014, Google officially released Universal Analytics, a new tracking code created to replace their Classic Analytics tracking code. According to Google, the Classic Analytics tracking code will continue to function for two years from the release of Universal Analytics; however, being proactive in upgrading will help ensure you don't lose any Google Analytics data.
For in-depth details about upgrading to Universal Analytics, visit the Universal Analytics Upgrade Center. […]
PPC Minute: Impressions
What Are Impressions?
The number of times your ad was shown during a specified time frame.
How Are They Calculated?
Every time your ad is shown, your Impression count is increased by one.
Why Are They Important?
Impressions get your ad in front of your audience. They build brand awareness and get searchers one step closer to completing an action on your website that you want them to complete such as buying a product, requesting more information or downloading a white paper.
Content, Not SEO Tactics
You may have heard the phrase "content is king", but weren't sure you believed it. After all, you've spent so much time, money and effort getting your website in perfect working order. Fresh new design? Check. Responsive to mobile devices? Check. Search engine optimized? Check. What else could you need? Well, quite a bit actually.
Google (and all search engines for that matter) has been changing the way it ranks websites and quality content has become a major component in their ranking algorithms. When you think about it, that makes perfect sense. Google makes most of its money through paid advertising which it displays above, next to and below organic (non-paid) search results. Google wants people to use their search engine as often as possible, as this gives them more changes to show their ads which they hope will get clicked (this is the point at which Google gets paid). If you were to use their search engine and didn't get the information you needed, you'd stop using their search engine. This is why quality content is so important.
PPC Minute: Average Cost-Per-Click (CPC)
What Is It?
The average amount paid for clicks on an ad.
How Is It Calculated?
Total cost of all clicks on an ad during a specific time frame divided by the total number of clicks on that same ad during that same time frame.
PPC Minute: Click-Through Rate (CTR)
What Is It?
A percentage that represents the number of clicks an ad received in relation to the number of impressions (views) it received.
How Is It Calculated?
The number of clicks is divided by the number of impressions.
A Better Way to Track Website Performance
Keyword ranking has long been a method used for determining how well your website is performing in the search engines for a specific term. Although this used to be a great tactic, things have changed. Search Engines, Google in particle, have been encrypting more and more of their keyword data making it difficult for website owners to determine which keywords drive traffic to their site. […]

subset: commoncrawl


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The Communist Manifesto
(If any tax is payable it will be calculated and shown at checkout.)
Preview (read now) Give this ebook to a friend Add to my wishlist Author's page Publisher's page
About the authorBorn in Westphalia in 1820, Friedrich Engels was the son of a textile manufacturer. After military training in Berlin and already a convert to communism, Engels went to Manchester in 1842 to represent the family firm. A relationship with a mill-hand, Mary Bums, and friendship with local Owenites and Chartists helped to inspire his famous early work, The Condition of the Working Class in England in 1844. Collaboration with Marx began in 1844 and in 1847 he composed the first drafts of the Manifesto. After playing an active part in the German revolutions, Engels returned to work in Manchester until 1870, when he moved to London. He not only helped Marx financially, but reinforced their shared position through his own expositions of the new theory. After Marx's death, he prepared the unfinished volumes of Capital for publication. He died in London in 1895.
The perfect books for the true book lover, Penguin's Great Ideas series features twelve more groundbreaking works by some of history's most prodigious thinkers. Each volume is beautifully packaged with a unique type-driven design that highlights the bookmaker's art. Offering great literature in great packages at great prices, this series is ideal for those readers who want to explore and savor the Great Ideas that have shaped our world.
The Communist Manifesto changed the face of the twentieth century beyond recognition, inspiring millions to revolution, forming the basis of political systems that still dominate countless lives and continuing to ignite violent debate about class and capitalism today.
Penguin Publishing Group; May 2006
128 pages; ISBN 9781101077955
Read online, or download in secure EPUB
Title: The Communist Manifesto
Author: Karl Marx; Friedrich Engels; Gareth Stedman Jones
128 pages; ISBN 9781101077955
Read online, or download in secure EPUB
Title: The Communist Manifesto
Author: Karl Marx; Friedrich Engels; Gareth Stedman Jones
More Political Science
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With a week left for the closure of black money compliance window, the government said that the September 30 deadline for filing disclosure under the window will not be extended. In a series of tweets, Revenue Secretary Hasmukh Adhia said that expectations are raised that looking to the enthusiasm of people for making IDS declaration, the date for IDS would be extended.
"We want to make it very clear that the last date for Income Declaration Scheme (IDS) will not be extended," Adhia tweeted.
The government in July extended the deadline for payment of tax and penalty under the black money disclosure scheme and allowed declarants to pay the amount in three instalments by September 30, 2017. The first installment of 25 per cent will have to be paid by November 2016 to be followed by another of 25 per cent by March 31, 2017.
The remaining amount will have to be paid to the exchequer by September 30, 2017.
Earlier, tax, surcharge and penalty under the black money disclosure window were required to be paid by November 30 this year.
Last month, the tax department had released a set of FAQs stating that the period of holding of assets declared under the scheme would be taken on the basis of the actual date of acquisition of such asset and not from June 1, 2016, the day the window under IDS opened.
Declarants were also assured that no adverse action would be taken against them by Financial Intelligence Unit of the tax department solely on the basis of cash deposits made in banks under the Scheme.
Updated Date: Sep 24, 2016 09:54 AM


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Ambiente 2018
09.02.2018 - 13.02.2018 — Hall: 6.0 Stand: B 27
Contact details
Solmazer, with its customer oriented business principles, is the best companion of kitchen experts both in Turkey and in 90 countries all over the world. Solmazer creates innovative, ergonomic, practical and appealing solutions with a design approach based on experience. It gives extra attention not to use any harmful raw materials for us and the nature as well. With a professional team of experts, delivers the orders regardless of amount or distance with punctuality famous among its customers.


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Mosquito repellent production
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Keywords: 2016, 21st century, aerosol, aerosols, automated, bottling, brand, branded, british, chemical, chemistry, conveyor belt, deet, diethyltoluamide, europe, european, factory, industrial, industry, insect repellent, label, labeled, labelled, labelling, labels, manufacturing, medical, medicine, mosquito repellent, no-one, nobody, part automated, pharmaceutics, pharmacological, pharmacology, producing, product, production, production line, pyramid, scotland, scotmas, scottish, semi-automated, spray, trade name, trademark, travel product, travel products, trek 50, uk, united kingdom
Licence fees: A licence fee will be charged for any media (low or high resolution) used in your project.


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Commenting on blogs or websites in your niche is actually an awesome way to drive direct traffic towards the your site.
Commenting on blogs sites are utilised by webmasters to produce dofollow backlinks to improve relevant authority backlinks and their search engine rankings. The commenting on blogs sites is also useful for affiliate entrepreneurs and new bloggers who want to drive targeted traffic to their website or blog. These blog comments are of 2 types nofollow blog comments and dofollow comments . Dofollow comments pass link juice but nofollow link is not used or actually ignored by search engines and does not pass any link juice.Like just about every other link building method Comment submission can be an outstanding tool to enhance your business exposure whilst guaranteeing better back linking, therefore improving you chance of getting higher search engine rankings. (more…)


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Spiritual Direction2 editions - first published in 1981
Water in the wilderness1 edition - first published in 1985
Freedom from fear2 editions - first published in 1999
The Enduring Quest a Christians Attempt to Explain Other Religions Jesus and Christian Practices1 edition - first published in 2009
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Why You Will Love It:
1. Home Away From Home: This unit is inviting and homey as soon as you open the door. You will not want to return to reality after spending time in your new beach abode.
2. Location: Whether you have little ones or mature family members with you, Pier Park and it's outdoor dining and shopping center are within a comfortable walking distance with a designated sidewalk and crosswalk.
3. Bunk Room: Many units include a bunk room for extra sleeping space, however, this unit's bunk room functions much more like a third bedroom. The bunks are not fitted to a small closet space, rather, the extra room has a door, floor space, and includes a chest of drawers to make the area more accommodating.
What You Need to Know:
When you open the door, you will recognize the charming character this unit exudes. The lengthy layout has wood floors running through the unit giving an even greater display of space.
The kitchen faces the gulf, giving you a nice view while working on a meal. The dark granite counter tops lead into a breakfast bar that is lined with comfortable bar stools. Combined with the dining table, there is room to comfortably seat nine together for a meal.
The master bedroom, off of the living room, has a gulf front view and a separate seating area. It's the perfect little retreat.
Step out onto the beautiful balcony and take in the view. You truly can't beat the shimmering emerald water and the sound of the waves crashing into the shore while the warm breeze blows in your hair. This low floor unit has you looking right out onto the water, and you have a great view of the pier, just a short walk down the sand.


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Italian restaurants in St Albans
Barrissimo Caffe Italiano
28 St Peter's Street St Albans Town Centre, St Albans AL1 3NA, England
Winner for 'Best Cafe' at the St Albans Food & Drink Festival as well as being known of the "Best...
Belvedere Italian Restaurant
52-54, Lemsford Rd, St Albans AL1 3PR
The Belvedere Restaurant is set in contemporary elegant surroundings offering the finest Italian Cuisine freshly prepared by our Execuitive...
Jamie's Italian
22 Chequer St, St Albans, Hertfordshire AL1 3YD
A real jewel of Hertfordshire, we converted this impressive listed 18th Century building, formerly The Bell pub, into a...
L'italiana Italian Restaurant
3 French Row, St Albans AL3 5DU
A lovely atmospheric authentic multi-award winning restaurant in the heart of the City of St. Albans. Please have a...
La Cosa Nostra
62, Lattimore Rd, St Albans AL1 3XR
La Cosa Nostra is a family-run local restaurant which has served up delicious authentic Italian food in St Albans...
Verdis Trattoria
1a, Clarence Park, St. Albans, Hertfordshire, AL1 4NF
A classical Italian Trattoria with a friendly, welcoming atmosphere. Situated on the edge of Clarence Park, with a conservatory...
Zizzi St Albans
26 High Street, St Albans AL3 4EL
Located at the heart of this renowned and attractive market town, Zizzi in St Albans is a true favourite...


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Spina Bifida of Jacksonville – Support for Patients and Families
Spina Bifida Jacksonville is a 501(c)(3) non-profit organization founded in 1973 to provide support for families living with Spina Bifida. Spina Bifida is the most common permanently disabling birth defect in the United States. An average of 8 babies everyday are born with Spina Bifida or a similar birth defect of the brain and spine.
Our goal is to create a network of support for local families. Spina Bifida Jacksonville strives to advocate for, educate and serve patients and families whose lives have been touched by Spina Bifida.
- Parent to Parent, Family to Family Support Groups
- Medical Reimbursement Program
- Social Events Held Every Other Month
- Volunteer Opportunities
- Dedicated Board and Staff
- Network of Shared Resources
More Than 166,000 Americans Are Living With Spina Bifida. If you have been impacted by someone with Spina Bifida and wish to help, you can make a donation to Spina Bifida of Jacksonville or learn more about how you can volunteer with Spina Bifida of Jacksonville.
Cocktails, Costumes and Croquet Party Benefiting Spina Bifida of Jacksonville! Get your tickets now!
New Executive Director Announced!
We are pleased to announce that Demery Webber, a Jacksonville native, is the new Executive Director of Spina Bifida of Jacksonville (SBJ). She is no stranger to SBJ, having served on the Board of Directors for 10+ years. As the mother of an 18-year- old with Spina Bifida, she understands the numerous complexities of, and the many challenges faced by those with Spina Bifida. Having a support network and resources in place has been vital in raising an SB child. With this in mind, she plans to further expand and develop SBJ's programs and is excited and grateful to work a talented team of employees, volunteers and Board of Directors and serve those affected by Spina Bifida.
Demery earned a Bachelor's degree in Business Administration with an emphasis on Advertising from the College of Charleston, S.C. Over the past 23 years, she held multiple positions in her family's Industrial Filtration business from Customer Service to Inside Sales and Purchasing. She has also filled many volunteer positions over the last 22 years in her father's nonprofit, the Amelia Island Concours d'Elegance. In the last 5 years, she and a small committee of 4 have raised over $200,000 developing and running The Amelia's Silent Auction.
Not to worry if you think you're seeing double at an SBJ event…she has an identical twin, Dana. While
spare time isn't in abundance, her love of anything Disney, helping others and animals, particularly goats
and dogs, is.


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Today, Art Center alumnus Christopher Rhoades, Chief Designer at Mercedes-Benz Advanced Design, and Margaret Weis, Vice President of Advanced Design, visited Art Center to talk about the company's new strategic initiative focused on Mercedes-Benz Style. This new branch will focus on furniture, luggage and other non-automotive products and they are looking to Art Center's graduates to help provide leadership for this work. According to Christopher, approximately 80% of the studio's current designers are Art Center graduates. Clearly, it has been a good partnership and they are hoping to engage even more deeply with the College.
Anne Asensio and Bernard Charles of Dassault Visit Campus
Today we hosted a visit by Anne Asensio, former Executive Director of Advanced Design for General Motors and now Vice President of Design Experience for Dassault Systems, Bernard Charles, CEO of Dassault, and Alfred Saad of Dassault. It was a great opportunity to reconnect with Anne, introduce Bernard to Art Center and discuss strategic opportunities.
Grad Show Draws Alumni and Top Designers
Today, the Transportation Design Department's graduating students put on their Grad Show, drawing alumni and top designers from around the country to view their work and interview them for employment.
Ford Sponsored Project Final
Today we hosted a visit by Art Center alumnus Freeman Thomas and leadership from Ford's Dearborn and Irvine studios. They visited our 4th term exteriors class and attended the final presentation of the Ford sponsored project.
Ford Studio Visit
Today we hosted a visit by leadership from Ford's Dearborn and Irvine studios: Lon Zaback, Jordan Meadows, Michael Smith, Amko Leenarts and Adam Bazydlo. They met with Art Center's leadership to talk about hiring needs, interviewed internship candidates, visited our 4th term exteriors class and then worked with students on the upper term Ford sponsored project. Terrific support from one of our strongest corporate partners.


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Studies from Harvard show that self-confidence is partially the development of hormones in the body, in individuals who have a high testosterone (male hormone) have an excess capacity, vitality and leadership spirit, people who have high cortisol (anxiety hormone) have low energy and a weak personality.
The last study studied the language of the body at 42 university students. They were divided into two groups: the high energy group, which is the language of a liberal body and the low energy group, which is a closed body language (attached to the image). For example, erection when standing, speaking loud and clear and sitting in the center High energy is either back curvature and deflation when standing, speaking low and indistinctly is low energy. When testing the hormones, the high energy group showed that testosterone was 20% higher and cortisol was 25% lower! Reality Bending Secrets applies to men and women.
How can these studies be applied to everyday life! It is possible to practice reprogramming the body language to increase self-confidence, even if it is erecting correctly every day for only two minutes when giving a speech or before a job interview or when making a business deal. Reprogramming incorrect habits are skills gained but need exercise.
Other things can increase confidence such as sport and healthy nutrition as it helps to raise confidence, as the sport is used from the Middle Ages to address anxiety and frustration and help to revitalize the body and strengthen the immune system.
Psychologically, it is important to define a specific goal in life and to plan small steps that can be implemented to reach the goal. It is important that these small steps are feasible and do not cause fatigue or despair. The implementation of these small steps will increase self-confidence gradually. Are frustrated at this point by not setting goals or taking steps that are too much of their energy and thus frustrating self-confidence.
Failure is the greatest enemy of self-confidence, not being affected by failure is the secret of every successful. Remember that the most successful people in the world fail more than they succeed but we only hear about their successes, accepting failure as a natural thing that can increase self-confidence and contribute to the professional future.
How to motivate yourself to finish your business
Your body can produce more than you imagine, you only need what motivates you or breaks your boredom, and all that is required of you is to have the will to benefit from the following this Easternkeys tips.
1. Do something else
If you feel tired and tired of working, you can do another activity, if the quality of your work allows it. Renewing activity will please your mind and renew your desire to work.
2. Select your tasks in the list
When you find yourself trapped in work tasks and unable to meet them, put these tasks in a list and you will find them much easier.
3 – I hope to end the work
In the final hours of work you find yourself inclined to delay and waste time. This delay will then make you feel frustrated and guilty, so do your best and instead you will feel proud and happy.
4. Getting Started The best way to do it
We know that we always have a hard time doing the job you do when you do not want to, but there's one fact: you can start working or get a look until you find yourself drowning in it. So when you wait for work you never do just that.
5. Make every effort to work
Making the effort at work and in the tasks required of you no matter how small will make you proud of yourself, even if someone did not see this effort. This pride will renew your desire to work.
6. Reward yourself
When you do not find any incentive to work, use a bribe, which is a reward for yourself if you are doing your job. Manifestation Masterkey system will make you willing to work.


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I don't no ms roxy renolds personally but if I had a couple of wishes.....630)809-6937


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My desire to live with less began several years ago, but I recently joined Project 333 – a minimalist fashion project from Be More With Less. The results of it are pictured above.
I realize not everyone desires to live with less, but that isn't the point of this post. For me personally, living in a society where bigger, better and more is the norm, the idea of less can seem scary, something that is forced on you through poverty and recession.
I decided to try this project to learn a few things about myself. I wanted to find out:
What it feels like to limit my choices. Will wearing only 33 items feel good, bad, empowering, defeating? I'm not sure, but I'm curious to find out.
How this project will affect my perspective on fashion and spending money. I really have no desire to go shopping right now, except to replace a thin, cheaply made t-shirt that is pretty much useless to wear on it's own. I have a feeling this project will help me make smarter (and fewer) shopping decisions.
How to let go of imagined social pressures. One of the driving forces behind fashion is that you don't want to get caught wearing the same thing twice. It's why women feel they need a new dress for every wedding or spend hours staring at a closet full of clothes with "nothing to wear." With this project, I'm forcing myself to eliminate that fear. It's a liberating feeling, actually.
Interested in trying the project with me?
- When: Now until December 31, 2010
- What: 33 items including clothing, accessories, jewelry, outerwear and shoes.
- What not: these items are not counted as part of the 33 items – wedding ring, underwear, sleep, in-home lounge wear, and workout clothing (you can only wear your workout clothing to workout).
- I also didn't count: snow gear, swim wear and (if applies) work uniforms
- Extra credit: minimize the things in those categories, too.
Add them up – here are my 33 items:
- Jeans (5)
- Shirts (8)
- Scarves (2)
- Coats (2)
- Gloves
- Shoes/boots (3 pairs)
- Earrings (2 pairs)
- Belt
- Hat
- Purse
- Sweaters (7)
Choosing the items was not easy, but felt like a big accomplishment. If you decide to join the project, here are some tips to keep in mind as you whittle your wardrobe:
Choose things with dual purpose. I made sure all my long-sleeve t-shirts matched with at least two sweaters so I can keep some variety. My only jewelry – two pairs of earrings – will match every single outfit.
Go neutral for shoes and accessories.
Realize you can switch-a-roo as needed. If an item isn't working out, I can simply replace it with something else. This is a learning experience, not a competition, so be kind to yourself.
Be prepared to feel a little sad moving your (almost) entire wardrobe into storage. When the feeling first hit me, I stood still for a moment to recognize it. Wow! I was emotionally attached to my clothes! I didn't fight the feeling, but I didn't let it stop me from lugging those bins down to the basement, either.
Be prepared to feel awesome about it the next day. Getting ready this morning never felt so stress-free. I'll share short monthly updates on how this project is going, but until then, I'm loving the way my closet looks. I'm loving that I no longer have three bins full of clothes under the bed.
I'm loving living with less.
If this post helped or inspired you, please share it. Thank you!
Check out Arrows by Melissa Gorzelanczyk, coming January 2016 from Delacorte Press/Random House. Visit her author site here.


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Conway M. Gray FarrellDFC was born at Smith Falls Ontario and in 1906 was attending public school in Moose Jaw Saskatchewan. He finished High School education in Moose Jaw in 1916. Next he joined the Royal Flying Corps (RFC) and on October 13, 1917 was posted to No. 93 Squadron RFC and appointed to the rank of Second Lieutenant.
On October 29, 1917 he was confirmed in rank and graded as Flying Officer. On January 17, 1918 he was posted to No.2 School of Gunnery at Turnberry, England.
On February 11, 1918, Captain Farrell was awarded theDistinguished Flying Cross (DFC), having been credited with shooting down 11 enemy planes and a number of Observation Balloons. On March 7, 1918 Capt. Farrell was posted No.24 Squadron RFC in support of the British Expeditionary Force (BEF) in France.
In April 1918 the RFC and the Royal Naval Air Service merged to become the Royal Air Force (RAF). On August 30 1918, Capt. Farrell was posted to RAF Squadron No. 56 still in support of the BEF in France.
On October 8, 1918 he was invalided to England and admitted to hospital and in April 1918 he was demobilized with the rank of captain. After WWI, he attended University of Manitoba in Winnipeg, majoring in Arts and Medicine.
From 1928 to 1939 he was a bush pilot with Western Canada Airways, one of those aviation pioneers who did so much to open Canada's northern regions. On October 4, 1939, Squadron Leader Farrell was attached to RCAF Squadron No. 4 at Vancouver, B.C.
Later, he served at No 1 Training Wing Toronto and at RCAF stations at Trenton Ontario, Ucluelet B.C., Bella Bella B.C., Edmonton, Alberta, Boundary Bay, B.C. and Sea Island (Vancouver) B.C.
In May 1943 he held the rank of Acting Group Captain and was serving at Sea Island B.C. After his release from the RCAF, Farrell began working for CP Air and in 1951 was appointed manager of Canadian Pacific Air Lines (Repairs) Limited. In 1954 Farrell was posted to Tokyo Japan, where he carried out the duties on Manager of Operations for the Orient for CP Airlines. He was married with one daughter.


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Dr. Riad works with three doctors including Dr. Jeanne Rea and Dr. Roy Pennington.
As an anesthesiologist in Mccomb, MS, Dr. Riad ensures patients are free of pain before (pre-op), during, and after (post-op) a surgical procedure. By administering anesthesia, Dr. Riad ensures that patients do not feel the pain of a surgical procedure.
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From Our BFFs: Zac Efron Shows off His Dance Moves for John John Denim!
Zac Efron is featured in a new commercial for John John Denim… and looks totally hot while doing so. [Just Jared Jr.]
Taylor Swift gets revenge on an ex in the best way possible — writing a hit song about him! Find out what Tay has to say about her comeback methods of choice. [Gurl]
Hmm, speaking of T.Swift, doesn't this performance look at little bit similar to the 2012 VMAs? Change it up, Tay! [PopCrush]
Can you imagine getting a One Direction meet & greet… and then having it taken away?! Well unfortch, tons of fans just had it happen to them. [Cambio]
Well, if you are one of the people whose 1D meet & greet didn't get taken away, you should prob read this guide on meeting your fave celeb so you don't, ya know, pass out: [HelloGiggles]
*tear tear* Here are pics from the last week of filming Gossip Girl. Say it ain't so! [Gossip Girl]
Not only is Justin Bieber super-talented, he's super-nice, too! Find out what he did for one special fan that makes us love him even more: [M]
Ashley Rickards on Awkward., Zach Roerig on The Vampire Diaries — the best teen role models on TV [HuffPost Teen]
Not that it comes to much of a surprise, but Liam Hemsworth doesn't seem to be too fond of the new Jonas Brothers song… and we don't blame him! [Hollywire]
Poor Liam. First the song, now he has to deal with Miley Cyrus' obsession with… [ClevverTV]
Dear Blake Lively, we would do almost anything to be able to pull off that dress. Love, everyone. [SparkNotes]
Were the first 10 minutes of the Pretty Little Liars Halloween episode leaked?! [Wetpaint]
Mila Kunis is probably the only person who could make an awkward situation look so amaze! #impressive [Crushable]


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Ranjith has had very good deals in his business but because of delayed payments, his business has been cash strapped for over 2 months. He had account receivables. This was disturbing the balance in his business and he did not know what to do.
Account receivables to be put in a lay man's word is the amount of money that an entrepreneur has yet to receive from his business dealings. It is
important that one manages the account dealings of a company well because badly managed account receivables can mean trouble for the entrepreneur.
A few tips and you can effectively manage your account receivables and keep the money flowing into your business.
Set a reminder
It is important that one keeps a list of the account receivables of the company in a place like on the entrepreneur's desk. This will keep the entrepreneur updated on who temporarily has the cash of the company. It should be noted that the acceptable account receivable age is forty days.
Check your customers
It is important that you do not take account receivables from customers you are not assured will pay on time. Before deciding on having a deal of account receivable you should be rest assured of your customer's payment history. Check if he is a regular defaulter.
Check credit and establish terms
It is important that one grants credit with care. An entrepreneur should design and use a credit application and make every customer fill one out. Then again it is important that an entrepreneur first emphasizes on establishing credit terms and then make a sale. When a customer wants to carry his receivables for long periods of time then it is your signature on the bank's guarantee. If the bank won't back off its terms, nor should you.
An entrepreneur should have a sales contract that provides the legalese that one requires to collect the money in court. The sales contract should have the important details like the payment terms, late payment charges and collection procedures. If you have an officially signed sales contract then it will not be difficult to get your account receivable easily. A sales contract will also make the customers fiddle less with the payment. One should also get financial statement from the customers. It is a loan that you are giving to your customers and loans require financial statements. The financial statement will let the customers know that they cannot fool the entrepreneur and that they will have to pay up.
Up front money
If you think that the customer is not going to pay up, you should ask for upfront money. It will keep the professional customers but the customers who did not intend to pay will go elsewhere. This will keep you away from dealing with the wrong customers.
Carrying charge
One should have a carrying charge with the account receivables. This will make the customers pay on time.
Managing one's account receivables will save you from unnecessary financial hassles that you may otherwise come across.


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Believed by some to denote courage and endurance, this little skeleton is both charming and a conversation piece. definitely makes a statement. The attached loop will fit 1.0mm leather. Made in Israel by JBB International, the finish is hypoallergenic and lead-free. Coordinating jump ring included for easy assembly.
Sold Individually.


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Sunday, 2 April 2017
Best of March
22 comments:
I nice bilan. I need to try Beuty and the Beast. I'm curiousReplyDelete
But we made good choices
You're the second person I know that liked Pete's Dragon. I thought the previews were awful but maybe I'll give it a shot.ReplyDelete
For What It's WorthReplies
I am not saying it was amazing! But it was a good movie that had me crying for hoursDelete
My favorite book last month was Silence Fallen, a Mercy Thompson book. I didn't go to the movies, but I'd like to see Beauty and the Beast. I'd like to pick up a Diana Wynne Jones book. I've heard good things. :)ReplyDeleteReplies
I so want to read that one!!! But will wait for pbDelete
Nice list. I read a couple of Kresley Cole books last month. I'm hoping to read more this month.ReplyDeleteReplies
There are many :)Delete
Great post!ReplyDelete
I have two favorites for March. Both have a cat theme - The Eye of Nefertiti by Maria Luisa Lang and The Cat, The Lady and The Liar by Leann Sweeney.Replies
A cat theme is never wrongDelete
I haven't seen either movies, nor read either books. Sounds like winners - both. Looking forward to seeing Beauty & the Beast most of all.ReplyDelete
Have a good one, ladies!Replies
I will watch it when it comes on dvd :)Delete
Loved Pete's Dragon, too and Howl's Moving Castle. I still want to see Beauty and the Beast. Great picks!ReplyDelete
I am with Carole this month! Beauty and the Beast was amazing! I want to go see it again in the theater! I've never read Howl's Castle, but loved the movie.ReplyDeleteReplies
The book was cute :)Delete
LOL I had a post go up on mistake, too. Oof! The poor ugly teapot.ReplyDeleteReplies
Aye it happensDelete
Hearing so many good things about Beauty & the Beast. They really seem to have done it well. And Howl's Moving Castle I've never seen!ReplyDeleteReplies
I hear the howl movie is not that goodDelete


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Temporary upmove in EURUSD has commenced as stated and it is clear from the hidden selling in the high volume bars of this small retracement that it will be short lived [Note the highlighted bars which show significantly high volume but close well off their highs]. I expect we will see price dramatically repelled if it gets up to the 1.3170 area (next area of major selling pressure) as was stated yesterday.
I pocketed over 50 pips in this upmove but it is now time to close your buy trades and wait for a solid sell configuration - wait for sellers to take over in force before entering a trade. Basically this is now a waiting game, we must wait until all the weak buying has completely dried up to minimize drawdown before entering a sell.
Next, look for a failure to the upside and sellers to take over.
If we see sellers take over at the current level we can expect a break of the previous support and a drop much older levels, but I suspect we'll see the buyers taken out at higher levels before a drop - maybe 30-40 pips higher - but too risky at this juncture to profit from buys given all the hidden selling.


text:
By Anonymous - / Tuesday 9 July 2013 04:38 / United States
Add a comment - Reply to : #
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Top comments
soccerstar1996 | 18
Dodged a bullet in my opinion
Jac_d_ipper | 10
Effing bitch is in puppy love.
Stylux_fml | 16
I think there needs to be a new term for getting cock-blocked by a dog.
ball_is_life | 2
#1 puppies r not as important as a relationship
#2 bring the puppy with u
#3 she had no interest in u she found a lame excuse
#2 bring the puppy with u
#3 she had no interest in u she found a lame excuse
By Pwn17 | 25
Too many negative votes, comment buried. Show the comment
The stupid shit people think their pets need never ceases to amaze me.
Though I wouldn't dump someone FOR my dog like OP, but if someone said me or the dog, I'd pick my dog because she has unconditional love and loyalty for me and will always be happy to see me... Guys will come and go. And besides she gets all depressed and lethargic if I leave her with my roommate or parents for a few days, so I get the lonely gist. Yet like I said, don't think I'd dump a dude by saying my dog needs me...
applebramble | 22
Lamest fucking excuse . I bet she's seeing someone else .
TheMathMajor | 26
I could understand if the dog really did need more attention especially because its a puppy, but I don't understand why you would need to dump someone over that, just explain the situation and suggest spending less time out and maybe more time at her place with the dog.
TheDrifter | 23
I don't know about immature, once you've been around a while you'll realize most relationships are not eternal. Whether they're friendly or romantic in nature, you meet someone, feel that spark and see where it leads. Over time most people change, and if both don't keep in the same direction in life, things fade. So yeah, people come and go, but that doesn't make them mean less while they're here. Now go and be forever not so alone.
62- just you wait my sweet summer child, you go through many, many horny frogs before you will find a prince.
77- yep. People are fucking idiots and bat shit crazy. I'd rather chill with my dog and a book on the back porch than entertain some shallow, bored, clueless soul.
AnimeBitch | 14
Uhh generally they do come and go? Wouldn't leave one for a pet, but a lasting guy happens... to those that work for that koind of happiness.
LanaViolin | 10
#42, you just made my day
deadhead419 | 15
Prolly wasnt giving her enough space
By Wolstenholme | 11
Seriously? Your girlfriend needs to realize that an animal isn't as important as you.
assassinbanana0 | 20
A dog is family. Family shoul d come first most of the time. Of she was spending more time with OP and less and less time with her puppy, then yea, she needs to spend more time with her dog. Maybe not break up, that was a bit extreme. But animals need love, also
TheMathMajor | 26
I don't really think that's unhealthy. It's not unhealthy to be introverted or just naturally get along more with pets than you do with people. Introverts are about half of the world, but it can be really difficult for them to feel normal in this social-butterfly-glorifying culture we have. If your relationship with your pet(s) is more important to you than your relationships with people, more power to you :)
Dynosaur_dollie | 38
it doesn't specify how long they've been dating. I'd consider my relationship with my dog more important than a short relationship with a person. I'd be unlikely to break up with someone over something like this, however I'd also consider it extremely unlikely I'd ever give up a pet for a guy either. It is not necessarily unhealthy to value a pet relationship more than a human, provided there is balance in ones life it shouldn't be an issue. If you're a animal lover and consider your pet family you just need to find someone who gets that and loves pets as much.
mjzgirl1995 | 6
In some families they may treat their animals like family, but animals no matter if they are your family or whatever should not make your decisions.
thrAsHeRr9081 | 16
D: I will gladly put my dog before most people. They say if you want unconditional love to get a dog, and that's the damn truth!
By ileenefudge | 29
That's one excuse I haven't heard before. She should have given a better reason for the breakup other than blaming her lonely dog. I think she was just really desperate to get out of the relationship and used any stupid thing that came to mind to end it.
By QueenVicHop | 12
Well.. Either she's weird, values her puppy over you (because there are crazy dog ladies..that's a thing), or she was trying to spare your feelings that she doesn't really like you.
Dynosaur_dollie | 38
why would that make her a crazy dog lady? maybe her and op haven't been together long, maybe op doesn't like dogs and wasn't willing to spend more time at her place just to keep the dog company. I value my dog over some humans, I am not a crazy dog lady I am a mama and a fiancée so I have healthy human relationships too. There very well could be a lot more to this story, like maybe she doesn't even have a dog and just used that excuse..
QueenVicHop | 12
I realize that doesn't mean that she's a crazy dog lady, I'm sorry you took offense to it. I would agree that I value my dog over some human relationships too. It was just a funny comment, and there is a sect of people out that that value dogs above all else, and have kennels with 20 dogs. They would do anything for that dog before they would a human. And yes, I realize that doesn't make them "crazy" per se, but it's not the human norm to care so greatly and intensely like that for another species, as its instinct for us to put our species above everyone else.
feroxletum | 6
I concur
Today, my roommate and I realised our freezer hasn't been working for days. This would be slightly less awful if she hadn't been storing dead rats for her pet snakes in there. Let's just say the smell is interesting. FML
By damselfly - / Tuesday 27 March 2012 00:28 / Canada - Montreal
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Bill O'Reilly, despite denying that he sexually harassed co-workers, is out from Fox as a cable TV host amid pressure from protesters and advertisers. And there might also be international business pressures on its parent company, 21st Century Fox, that factored into the decision.
One of the main catalysts that led to his ousting is the storm of negative publicity that resulted from a New York Times article. The publication found that O'Reilly or Fox had paid several women about $13 million for agreeing to keep silent about their accusations or not pursing litigation. This prompted the departure of more than 50 advertisers, which is a big part of how these shows stay on air.
Fox also recently settled a sexual harassment lawsuit against former CEO Roger Ailes and pushed him out in the midst of more harassment accusations.
|Roger Ailes is out at Fox, taking $40 million with him
|Companies looking for legal cover make harassment prevention programs big business
But note: 21st Century Fox could also be concerned about how this is playing outside the U.S. It's a big company with interests in Asia, Australia and Europe.
Rupert Murdoch, who controls Fox, has a $15 billion bid in for the British satellite TV operator Sky News. The Murdoch family had already been struggling to prove that the company was "fit and proper," a requirement from the British government to move forward on that deal.
The family had tried to obtain Sky years ago, but its News of the World phone scandal, in which employees were accused of phone hacking in the pursuit of stories, ruined its chances.
European antitrust regulators have OK'd a deal that would grant 21st Century Fox control over Sky, reported CNN. But the U.K. media regulator Ofcom is set to give the deal a more thorough review, with plans to release a decision on May 16. Aside from the "fit and proper" stipulation, Ofcom has to determine whether the deal would lead to less diverse viewpoints in the British media.
In a lot of places, this company has been struggling to prove to advertisers, viewers and regulators that they take ethics seriously.
"I think the best compliment I can give is not to say how much your programs have taught me (a ton), but how much Marketplace has motivated me to go out and teach myself." – Michael in Arlington, VABEFORE YOU GO


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We're glad you found the Southern Arizona Gender Alliance!
SAGA is a non-profit organization that supports and advocates for southern Arizona's community of trans identities: transsexual, transgender, genderqueer, masculine of center, feminine of center, non-binary, two-spirit, butch, femme, gender fluid, intersex, and ALL of us who are gender fabulous!
SAGA envisions a society in which transgender, non-binary, and gender-creative people are ensured of their basic rights and can be open, honest and safe at home and in the community. We provide support groups, advocacy, community education, and training for businesses, service providers, and community members on how our allies can be supportive and inclusive.


text:
1333 Portage Ave, Winnipeg, Manitoba, Canada R3G 0V7
Pet Traders is a locally owned Winnipeg family pet shop. We are unlike most pet stores and pride ourselves on our one to one customer service and great prices. So come on down and check us out!
This is a great time to get a gift for the pet lovers in your life. We have discounts on bird and small mammal cages, aquariums, terrariums, and starter kits.
For a unique gift, buy one of our selected betta starter kits and get a regular male betta free!
Don't forget that we sell gift certificates too!


text:
How I Survived Bullying
Public School of Hard Knocks
When you look back on your years of school, what sort of memories do they evoke? Were you in the popular crowd or were you one of the kids who got stuffed into a locker? Did you enjoy your classes or dread being called upon? Upon graduation, were you thinking "see you all at the reunion" or "thank God it's over?"
For those of you who identified more with each choice #2 above, let me introduce myself as one of you. Hello, nice to meet you all.
I was one of those kids who never quite "fit in" with everyone else. As early as first grade I knew that something was different about me. I would see other children playing and socializing and seemingly having the time of their lives. Attempting to join in with them never crossed my mind. Their activities made no sense to me. The notions of "best friends," birthday parties, Scouts and play dates were all foreign concepts. Everyone my own age seemed too loud, too impulsive and not interested enough in doing their homework. I thought that academic learning was all school was for.
If I sound judgmental, I apologize. I think I was just downright afraid because I was facing situations I couldn't understand. I grew up with both of my parents and one brother who is 12 years my senior and left home for college when I was five, so I might as well have been an only child. I felt more mature than the other kids my age in some respects and less mature in others. I was severely anxious about being separated from my mother for many years, which was probably largely responsible for my avoidance of many social activities other kids thrived on. However, I always turned my homework in on time and got very good grades, at least academically. With every report card the comments about my social skills were always the same: "does not work or play well with others" and "needs to participate more in class."
As the years passed, another comment came up a lot: "frequent absences and tardies." My classmates, noticing that I was the "shy one," took advantage of my timidity by teasing and bullying me almost every day. I was verbally harassed every time I was outside the classroom (I learned to stay in the library during lunch and recess), picked last for teams during physical education periods and usually ate lunch alone. The stress of the social isolation and ostracization took its toll on me physically. I felt sick to my stomach nearly every morning, sometimes to the point of throwing up. Whenever that happened, I stayed home from school. By the fourth grade my mother was getting calls from the truant officer threatening to put HER in jail for my "unauthorized" absences if something didn't change. Psychosomatic or not, I wasn't faking. A long letter from my pediatrician put a stop to the legal threats but then the school authorities insisted I see a therapist. Why is it that the kids who are being harassed are deemed to be "troubled" while the bullies are said to be acting "normal?"
Fourth grade was probably my worst year. One girl and a group of her friends loudly accused me of stealing her retainer during recess. When the teachers were finally brought into the situation, I was interrogated and searched to determine that I really hadn't done it. To add insult to injury, she was not made to apologize (not that it would have been genuine). Someone else threw my backpack in the garbage. I switched classrooms that year and things improved a little, but the bullies still seemed to be everywhere. My therapist engaged in play therapy which never went anywhere. In short, life was a living hell, at least at school.
Home, thankfully, was a different story. My mom knew there was actually nothing wrong with me and spent most of her time fighting with the school authorities, demanding that they do something to protect me. She said she'd pull me out of school and teach me at home if necessary. Their response was to attempt to ban her from the school grounds. Legally, they couldn't. It was just their way of saying "we don't care." Looking back, I think one of the main reasons for this was economical. Public school or not, in my town there were the "haves" and the "have-nots," which was determined by the area of town in which you lived. Since my family was not in the "rich" part, my suffering meant nothing, and the rich kids who bullied me got away with murder because their parents drove fancy cars and made big contributions to the PTA Fund.
All that enabled me to survive was her encouragement. I know how lucky I am for that. My boyfriend and his brother went through a lot of the same kind of harassment at school while they were growing up, but their parents were less than sympathetic. Like the authorities at my school, their parents chose to believe that their sons had the problems and needed to learn how to "get along" with the other kids. They've since apologized, but the damage has been done.
In fifth grade, I found another ally. My teacher was an old-fashioned type who'd been teaching for decades and believed that children should behave themselves and do their work. She put up with no nonsense, regarded everyone else in the class as "brats" and treated them as such. She knew what some of them had done, and still did, to me, and interceded on my behalf. They all hated and feared her, but I had the best school year of my entire life thanks to her. She retired about five years ago. I regret never going back to say goodbye. If you're reading this, and know who you are, I am still grateful for everything. Thank you.
Middle school was a transitional period. My first experience with going to different classrooms for different subjects proved to be a positive one, once I learned my way around the campus. I was no longer stuck with a single group of people, and I met students from other grade schools who were much nicer. In addition, the teachers expected us to at least start acting like adults. Bullying and childish behavior was much less tolerated. I met some really great people there. For the first time in my life, I joined a school organization—the newspaper. The bulk of my contributions consisted of poetry, one interview with a French teacher and designs for the front page. Never once was I ridiculed for anything.
In my 8th grade humanities (English/History combined, at my school) class, the teacher showed us a film called "The Wave." While most films you see in school aren't that memorable, this one was. I remember it to this day. It taught me the importance of individuality and expressing who you are, even if doing so is unpopular.
While high school is usually the worst for most people (so I've heard), for me it was the best. No, I wasn't "popular," but the harassment had ended. I had a few friends and was ignored by everyone else, which was just the way I wanted it. I had time to do my work (I graduated with a 3.8 GPA), socialize when I wanted to and be left alone by would-be bullies. Those who had tormented me before now had their own problems to deal with, such as divorcing parents and failing grades.
High school was relatively peaceful, but by 12th grade I couldn't wait to get out of there. Between enforced pep rallies, the need to get a "readmittance slip" after being absent and never enough time to eat lunch, the atmosphere was getting oppressive. I was sick and tired of being treated like a child. I knew there was a real world out there and I wanted to find out what it was like.
Finally: graduation day. (I came thisclose to blowing off the entire ceremony, but for my parents' sake I put on the cap and gown.) The ceremony was held in an outdoor arena. Graduates sat on the stage, and when their name was called they would walk over a makeshift "bridge" placed over a depression filled with water for the occasion to symbolize passing into adulthood. The principal handed each student their diploma (or, rather, the cover—the real one was mailed home a week later), and most gave her a hug. Not me. In my four years there, I barely got to know the woman, so anything more than a handshake seemed inappropriate. My "rebelling" didn't stop there, though. When going back to the seating area, I walked in the wrong direction and ended up on the other side of the group of graduates. I wish I could say I did that on purpose, but I didn't. My sense of direction has never been very good. J One of my friends asked me afterwards if I was making a statement when I did that. Perhaps I was on a subconscious level.
I found freedom in community college, university and now graduate school. People expect you to take responsibility for your own learning, your own socializing and your own life. I attract others of like mind now, including my boyfriend. Those who don't like me, for whatever reasons, simply stay away. While the world of college academia isn't entirely the "real world," it's a lot closer than public school where you're sheltered in some respects and exposed to cruelties of the worst kind in others.
No, I'm not saying that everything is "perfect." I still encounter people who are mean, thoughtless and sometimes downright stupid. However, the difference is that now, I can handle it. I can walk away and laugh to myself about their ignorance. If anyone tried to physically assault me (no one has), I could have him or her arrested. In the adult world, there are consequences for being a bully.
I could have been homeschooled through 8th grade and done just fine academically. My mother is a very intelligent woman who knew more than most of my teachers up to that point. (In high school, I attended classes in Chemistry, Physics and advanced math, all of which she admits she could not teach me.) However, my mom did me a huge favor keeping me in public school and helping me to cope with the bullying. I developed what some might call a "thick skin." Unfounded criticism does not affect me. I know who I am, warts and all, and I'm not overly self-conscious about most things. The real world can be a harsh place. It could be said that public school is a microcosm of the worst of what you'll encounter as an adult. If you survive K-12, you can probably survive anything.
I recently met a young woman who was homeschooled her entire life. She is very ill-equipped for dealing with the real world. She has a job and a driver's license, two things I currently lack, but everyday things still seem to frighten her. The harshness of the world is sometimes too much for her to take. She still lives at home, with her very large family, and spends most of her time off from work either hiding in her room or going to church services. I am very grateful to have taken the hard road earlier in life in order to make things easier for me now. I thank my mother, some of my teachers and even some of the bullies themselves for everything I experienced in my early years. (Note: this does NOT mean that I condone bullying! I think there is absolutely no excuse for it. All I am saying is that I am grateful for the mental and emotional strength I developed as a result of those difficult experiences.) Now, if I encounter adult bullies or other general forms of unpleasantness, I am strong enough to handle them. I am true to myself, and change for no one.
To every parent who reads this, I urge you to stay involved in your kids' lives. If you suspect they are being bullied, please take action on their behalf and don't allow yourselves to be bullied by school authorities or other parents, either. No child deserves to suffer this abuse. If they know that you are on their side and in their corner, no matter what, they will ultimately be better-adjusted adults. My mother's unwavering support is the biggest reason I came out relatively unscathed and can even look back on those years as an ultimately positive experience. However, looking back, I still say that it is an experience that we can all do without. Bullying is not "normal" and should not be treated as such.
Thank you all for reading this.
- thewave.tk
All about the movie "The Wave."
Wow sorry, I really didn't enjoy your article. I think the problem for bully victims is that too often they don't stand up for themselves. Why do "cool" kids get respect? Because they do things that earn it - for example people who like sports will think the number 1 player is "cool" It's really that simple. If you had mouthed off to your bullies and even fought them more likely than not it would have detered them with minimum punishment from your principle. Problem solved. No it's not that easy you might think, but it usually is. Give it a try, or at least let your kids know that standing up for themselves is correct behavior.
A good example is when you joined the newspaper. Your writing earned respect from that group of peers. You should have joined similar groups of interest much earlier.
Two thumbs up for this article! I idolize the parent of the conundrum who really did her job as a parent to guide her daughter in handling situation like bullying. I also agree that school is a place where kids can fully express themselves by socializing with their schoolmates. My son is also a victim of bullying, but I never tolerated those bullies because I don't wants my son to suffer in a similar situation. When I heard about "SafeTREC" I automatically registered my son for his own protection. SafeTREC has a mobile security application that enables my son to summon help from his trusted friends, family and the nearest 911 in our area. This is my way of protecting my child http://SafeTREC.com/
Is conundrum your real name?
May I link this hub to my new one on Tolerance? It's a perfect match! Thanks !
Loved your hub. Your writing about the experiences with bullying was very personal. I am so happy that you show the good you learned from so much negativity. Your mother sounds awesome. Ignorance is the main fuel for bullying. Ignorance on the part of pupils, staff and even teachers. There are wonderful programs published to help stop these behaviors if schools would only implement them. Again, you have shown that if it doesn't harm you , you grow stronger. Great commentary.
Hi conundrum, thankyou for sharing your personal story. It's unfortuate that I've seen similar acts of of 'bullying' in the work-place too. I wonder how many people have called in sick because of it. But what I took most from your Hub was a beautiful story about the bond between a mother and daughter.
Hi Conundrum, this was an encouraging hub for people who are experiencing the difficult problem of bullying. I agree with you that school is an important place to learn how to get along in the world. I just wish that the reality of that experience was more fair!


text: I'm very close to throwing something at a wall right now. I've spent hours trying to get eclipse c/c++ to work on my computer. I have a mac that runs Snow Leopard, and I installed Eclipse Juno (I already have xCode, but I need to use eclipse for instructional purposes). So first, it kept telling me that gcc and g++ could not be found in PATH. So I went online and tried to find answers, and then I tried to resolve it using the .bash_profile file and other such ideas that took research and then trying multiple different inputs. Everyone seems to have their own little way to resolve it but it doesn't work specifically for me. I finally resolved it by reinstalled the CDT individually from the Juno package. That error stopped. Then I tried writing a simple hello world program given code here: Code: #include <iostream> using namespace std; int main () { cout << "Hello world" << endl; return 0; } So I know my syntax is right, I'm not using iostream.h or anything. It told me cout, std, etc could not be resolved. I found out that in the includes folder of the project it was missing a bunch of basic libraries that are needed. So I ended up going to project preferences, c/c++ general, paths and symbols, and in includes(with the folder icon) I added in the following files: After closing and opening eclipse, the errors went away. So I cheered happily and tried to run it, and then it gave me the error: File was not launched. Binary not found. So then I went "wtf?" and I went back to google and found out that when you run it, it doesn't build first. So then I went to project -> build all. It built and then i tried to run it, and now I'm currently stuck here with no guidance from my research capabilities: (oh and in case this means anything, no, I have not edited the makefile, I was just trying to check it out to see if it would maybe clue me into something...) If you want more information, I'm not very good with eclipse(and I know a good amount about c++(i've been working with it for a year or two now) but not at a highly technical level) so if you can, please include instructions on how to find this additional information, if not I can figure it out as well but I'm hard pressed for time. I'd greatly apreciate it if you could help me out, this is a huge headache and I can see a lot of people are suffering through this as well, so I think it would help a lot of people as well!


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Rodney Atkins - RODNEY ATKINS RENEWS CONTRACT WITH CURB RECORDS
December 6th, 2011 - Curb Records announced today that Rodney Atkins has signed a new contract with both Curb Records and Curb Publishing. Atkins signed his first Curb contract in 1996 and has since released four studio albums, eighteen singles and celebrated six multi-week number one hits.
Atkins is pleased with his decision, "Mike Curb encouraged me to learn about songwriting, how to write songs, how to go in and produce those songs…He allowed me to get in the studio and experiment and learn the process. Hats off to Mike for really sticking with artist development for a long time---for believing in that."
As a writer with Curb Music Publishing, he has co-written several of his hits including "Watching You" which has recently been certified platinum by the RIAA."
Curb CEO, Mike Curb, said "Rodney Atkins represents everything that we believe in. Rodney worked with us for almost 10 years before his first major hit, and since that time he has had the Billboard #1 Record of the Year twice with "If You're Going Through Hell" and "Watching You" and his recent multi-week #1 record "Take A Back Road" is one of the top three Billboard country records of the year in 2011."
Rodney enjoys playing to packed audiences all across the country and has built a vast and loyal fan base. In 2006 he was voted "Top New Male Artist" by the Academy of Country Music and, in 2010 he became a spokesperson for Kraft Velveeta Shells and Cheese, which sponsored his "Get Together" tour. Rodney still serves as the spokesperson for Massey Ferguson and the National Council for Adoption.
Celebrating its 50th year, Curb Records is one of the world's leading independent music companies. Today's roster includes some of the top names in Country, Christian and Pop/Rock music including LeAnn Rimes, Wynonna, Tim McGraw, Rodney Atkins, Clay Walker, Lee Brice, Ashley Gearing, Steve Holy, Tim Dugger, Rachel Holder, Heidi Newfield, Natalie Grant, Plumb, MIKESCHAIR, Selah and more.


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By Luis Sandoval
MGM Grand, Las Vegas - IBF bantamweight champion Leo Santa Cruz (21-0-1, 12KOs) not only outworked but also punished Eric Morel (46-4, 23KOs) in his first title defense. Santa Cruz was a machine in the ring as he kept constant pressure on Morel with a body attack that wore him down. Morel was game at first as he tried to match Santa Cruz's pace but he just wasn't able to keep up. It was impressive to see Santa Cruz break down Morel with the signature left hook to the body but also bringing his attack back upstairs to finish with uppercuts and left hooks. After 5 rounds, it was too much for Morel who looked done and did not come out of the corner for the 6th round - giving Santa Cruz his 21st victory.


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Everton midfielder Tim Cahill is backing former Leeds United star Jermaine Beckford to prove Premier League class.
Cahill believes it is only a matter of time before he hits top form.
Cahill said: "There's no shadow of a doubt about Beckford's ability. He's scored the goals and you can see in training what he can produce and what a great player he is.
"It's only a matter of time. You need consistent game time and that's all it is. He's got everything and I think we're very lucky to have a player of his calibre because his speed and his finishing is pretty impressive."
Click here for the best Everton coverage on the 'net. All your Toffees news and gossip in one spot.


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To place an order please call: +44 (0)20 7291 5380
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The majority of our printing is carried out in house and we have strong relationships with the best print and framing businesses in the London area. We truly provide the best product the market can offer. This expertise gives us a greater flexibility to work to our clients needs and should you have a bespoke requirement please brief a member of the Gallery Team who will be able to provide you with a professional solution.
With the move from analogue to digital photography ever more prominent, our darkroom team, whose experience is second to none, are always on hand to offer technical and objective guidance for any of your projects.
Please note the price guide below refers to the print's paper size as a whole, and the actual image size will vary according to the original negative. If specific image dimensions are required, please ask for assistance.
Home of the entire Slim Aarons archive.
*For black & white photographs refer to prices above.
All prices are inclusive of 20% VAT. Due to the nature of some of our collections, prices may vary without written notice.
Prices as of August 2017.
Getty Images Gallery provides a complete service tailored to your needs. We can even commission one of our researchers to source the images on your behalf. Each photograph is hand-printed to your specification from original negatives where possible by our darkroom craftspeople then printed on to one of three types of paper:
Modern photographic paper which is hand-printed and part-machine processed. Resin prints have a plastic emulsion coating therefore not offering the same flexibility as fibre prints. Resin paper is still considered to be one of the best in the market and is used as a more cost effective option for larger projects.
Silver gelatin, exhibition quality, archival, hand printed and hand processed. These types of print also form part of a limited edition run. Fibre offers the best in quality both in tonal range and longevity. Our darkroom craftspeople use their expertise to choose the emulsion that will best compliment the negative to be printed. This flexibility ensures that the final print will always have the best depth and contrast the market can offer.
This process offers a continuous tone and delivers vibrant and clear colours. Printed on a traditional photographic paper and printed from a digitally retouched drum scanned negative or transparency. This process offers greater flexibility as the method of digitally retouching images allows us to deliver superb print quality from images that otherwise may not have been printable.
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Nearest tube: Oxford Circus


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Production describes all aspects of raising and cultivating agricultural products. This section provides technical information, best practices, and resources on topics such as farm and garden design, soil quality and remediation, planting and nursery crops, pest management, and animal care.
UC Cooperative Extension offers technical support and research to manage production challenges. For more information about these services, if you are in California contact your local UC Cooperative Extension office. If you are in another state, use this database to find your county extension office.


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Support The Lee Project
We cannot go forward without your support and help.
The Lee Project Scholarships have been awarded for 2017. Visit the scholarship page to find a link for application information for 2018.
Unity through Diversity strengthens individuals and builds stronger communities.
What We Believe
Gather your "Save the Change to Make a Change" jars, bring a friend, tell a friend and drop-in between 6p - 9p on Saturday July 29 at Apres Diem (across from Grady High School) for a evening of fun, family, friends, food, and updates on the progress of The Lee Project.
The Lee Project is a socially responsible initiative that strives to encourage and appreciate equality and respect for all people. We support young people committed to acts of service.
Copyright 2013. The Lee Project. All Rights Reserved.


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German leader Adolf Hitler's being effigy burnt in Wilcox, Saskatchewan in Canada. People march with the Canadian and American flags lead by a band. They burn the effigy of Adolf Hitler.
Flags of various NATO member countries. Flag of NATO. Film 'The Atlantic Community' introduces the United States as a NATO member. American landscape views. American men,women and children walk to church. Memorial marking first settlements in America. Back Bay neighborhood along bank of Charles River in Boston. Side and front view of Old State House in Boston. Pedestrians and traffic with 1940s automobiles on busy streets of Boston. Exterior view of Faneuil Hall and flower market in Boston. Civilians walk in street and cars drive by. Sweeping views of Harvard University campus buildings. View of New York city. Sweeping view from ground upward of Empire State building in midtown New York City. Manhattan Island New York City as seen from the water. Tall buildings and skyscrapers of Manhattan. Upward panning view from ground to top of Empire State Building in 1949. Busy street in New York city. American people at work including a man operating precision manufacturing equipment, a woman typing on a typewriter, and a man carpenter sawing wood. A seamstress sews clothing, an executive on the telephone in an office, factory workers at work; bricklayers working; women examine clothing designs, draftsmen at work on drawing plans. View inside a locomotive of the engineer operating a railroad train at high speed. View from exterior of passenger train as it approaches and passes by. Aerial views of farmland and hay in fields under a dusk sky. Elevated view of American industrial factories and smoke pouring from chimney stack pipes. Cowboys with herd of cows at the foothills of Rocky mountains. American dam on a massive lake. View of the Mormon Salt Lake Temple in Salt Lake City, Utah. The Mormon temple from a distant elevated position with mountains in background, and then a street level view of Salt Lake Temple with statue of Brigham Young in foreground and 1940s vehicles. Aerial view of Lockheed Constellation aircraft in flight. American landscape views. Mountains and oceans. Golden Gate Bridge. Niagara Falls view. Fort Montgomery. The Rainbow Bridge from U.S. to Canada.
World War 2. Britain (United Kingdom) and France declare war on Germany. German infantry carrying Panzerschreck antitank weapons.British mobilizing.Troops from England, Canada, Australia, New Zealand, and South Africa. British Queen Elizabeth class battleship with other warships. Animated map showing units of British fleet blockading Germany at Suez, Malta, Gibralter, the English Channel,and the North Sea. Adolf Hitler and German General staff,make war plans. Animated map shows European countries around Germany,Ice skatersnear Windmills in Holland. Farmers harvest grain. Bicyclists in Netherlands.Radio towers broadcast Nazi propaganda. Joseph Goebbels.Hitler denying intent to harm other countries. German military planners identify Norway as a target. Map shows German U-boats using Norwegian fjords. Map shows British fleet at Scapa Flow, and blockading ships in range from Norway. April 9, 1940, German army enters Copenhagen as Danes watch. German freighters in Norwegian ports smuggle troops and war materiel. German warships proceeding up Norwegian fjords, carrying troops and equipment. German Ju-87 and Ju-88 bombers and Me 109s in flight. Ju-88 over treetops. Junkers Ju-52 trimotors carrying German soldiers. Quislings seize power in Norway. Vidkun Quisling.Nazi posting rules for residents of Oslo.
The Pan American Highway Commission officials received by Cameron A. Morrison, Governor of North Carolina. Governor Morrison and the delegates pose for a photo on steps of a building. The commission visits the Highway Equipment Depot near Raleigh and inspects the machinery. They proceed towards University of North Carolina. Traffic signs and direction boards on road sides. University of North Carolina college students give a cheer and greet the group. The commission buses, cars, motorcycles and motorcycles with sidecars are seen traveling on highway roads in North Carolina. The commission members observe road machinery and try out the machines including early tractors, graders, scrapers, and plows, trench diggers, and steam shovels. Two delegate members ride in the bucket of a steam shovel. They halt at the newly completed Wilcox Bridge spanning the Yadkin River near Spencer, North Carolina. A view of the caravan on the open-spandrel (open support system) Wilcox Bridge over the Yadkin River and then in a North Carolina town. The group entering Bessemer city in North Carolina, where a welcome banner spans the roadway.
Two hats on a table. Various cars arrive outside a building. General George Marshall leaves hotel at end of Quebec Conference area followed by General Arnold and English Officer. Prime Minister Mackenzie King is seen departing. Dignitaries walk toward car. Car pulls away. Close up views of a offset printing machine at work printing, and a close up of a mouth and lips speaking into a 1940s microphone. A switchboard operation and two different radio towers. At a railroad station, Mackenzie King shakes hands with a dignitary.
British and Canadian preparations for World War II. Britain converts personal properties into State properties. Men and women work in factory. A banner with the phrase 'Go to it' coined by the Britisher Morrison. Workers construct buildings in Canada. White smoke comes out of factory. Workers at gun factory. Worker checks barrel alignment of a gun. Man checks firing capacity of gun. Workers at shipyard work on submarine. Steel plates used to lessen the weight. Trucks, tractors and ambulances made in factory. Testing and standardization of truck by National Research Council. They use X-Ray for testing of parts of machinery. A Canadian Pacific railroad train moves on tracks carrying train cars loaded with weapons and war supplies. Aircraft, trucks, tanks and ships as weapons of Canada. Industrial workers work in steel factories to make these machines.


text: Video watch online Sasural Simar Ka 1st September 2017 Full Episode 1942 Colors TV HD. Voot Sasural Simar Ka Episode 1942 full by Colors TV.Watch Sasural Simar Ka 1st September 2017 Video Online. Video Source: Standard Video Licence Telecast Date: 1st September 2017 Distributed by: Colors TV & VootRead More »


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BlackRock Defined Opportunity Credit Trust
Unit Investment Trusts, Face-Amount Certificate Offices, and Closed-End Management Investment Offices DE, United States
| New York Stock Exchange: BHL
Similar to: BlackRock MuniYield Arizona Fund, Inc., VOYA Global Equity Dividend & Premium Opportunity Fund, John Hancock Tax-Advantaged Dividend Income Fund
BlackRock Defined Opportunity Credit Trust's (BHL) (the 'Fund') primary investment objective is to provide high current income, with a secondary objective of long-term capital appreciation. The Fund seeks to achieve its investment objectives by investing substantially all of its assets in loan and debt instruments and loan-related and debt-related instruments. The Trust will terminate no later than December 31,2017. Upon termination, the Trust will distribute substantially all of its net assets to shareholders. The Trust's investment objectives and policies are not designed to seek to return to investors that purchase shares in this offering their initial investment of $15.00 per common share on the termination date, and such investors and investors that purchase shares after the completion of this offering may receive more or less then their original investment upon termination..


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What French-second-language program is bes for your child? Find answers to your questions here.
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