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Belize Scuba Certification
Scuba School Belize – PADI Diving Courses
Dive Belize
Our scuba school on Long Caye provides scuba diving lessons and PADI certification in Belize. Our guests give rave reviews about our Belize scuba diving certifications. Nowhere else in the country gives as much individual scuba diving instruction for each dive student. Here you can earn yourPADI scuba certification tailored to fit your needs and schedule.
All certifications and dives are paid for on location, they are not included in the trip price. Please note that our Belize Adventure Week package as well as our Adventure Island at Glover's Reef Second Half package are not long enough to get certified for scuba. You need to look at the Full Week or First Half Adventure Island at Glover's Reef packages.
About E-Learning Courses: Many people inquire about the online course, which is an option provided by PADI, that allows you to do the book work online (read the manual, watch a DVD, take quizzes and final exam) in advance of your holiday, therefore saving your holiday time for all of the sports we offer. The cost for the PADI eLearning is in addition to the prices listed here, there is only a $10 discount from the course price listed if you complete the eLearning before arriving. If you choose to do the PADI eLearning course, you are required to register online for your on-line coursework to apply toward your certification.
Another option, which would allow you to avoid studying during your holiday, would be to purchase the latest PADI Manual from a local dive shop, and read it before you come. Then you just have to do is watch a DVD, take the quizzes, take the exam, and do the underwater work on the island. This saves you time from having to read the manual and study while on your holiday.
Scuba Diving Vacations
This page contains information and prices for dive courses on our private island, which is 70 miles from Belize City. Diving at our island is not available without staying with us at our Belize caye resort. Our packages include hotels and meals in Belize City before and after the trip, transport to and from the island, accommodations and meals on the island, soda and beer on the island, and kayak, surfing, and windsurfing gear and instruction.We specialize in Belize multisport trips; we aren't just a dive resort! For a complete summary of all the sea sports we offer, visit our adventure sports page.
Our Belize dive courses are not part of the package, as the dive shop is owned by another couple. Guests dive throughout the week and pay for dives at the end of the week, on site. It is not possible to pay for courses in advance.
[photo credit at top of page: Keith Fialcowitz]
"I hope to return someday – I have very fond memories of my diving time and also great paddling trip at Glovers! I've been as far away as Fiji since then, but remember my dives on Glover's as having unrivaled visibility, a wonderful healthy reef system and a total lack of crowds (unlike my experience earlier this year at the great dive site but crowded destination of Cozumel.)"
Scuba Diving Classes Offered on Long Caye
|Discover Scuba
1/2 day
|Open Water Diver
4 days
|Advanced Open Water
2+ days
1/2 day (kids 8-9)
|Open Water Referral
2 days
|Rescue Diver
10+ days
|PADI Scuba Diver
2 days
|Adventure Diver
1-1/2 days
|Dive Master
21+ days
Class Parameters
-All courses listed below include all gear needed to dive (excluding mask, fins, and snorkel)
-If only one person is interested in a course, the course is almost always available but not guaranteed (inquire for status). For example, if several courses are going on already and the weather turns bad, someone deciding to take a course at the last minute might not be able to be accommodated. Also the more advanced courses take more time and advance notice is needed.
-All course dives and instruction are with a certified PADI instructor. Once you are certified you may dive with a Dive Master, which is governed by the certified dive rates table elsewhere on our site.
-All course prices (except Discover Scuba and Bubblemaker) include the PADI Pic Card
-Published dive course rates are updated regularly and could change without notice
-All course prices (except Bubblemaker, Discover Scuba, Referral courses, and Dive Master) include the required purchase of the scuba manual (PADI's regulations) which is included in the course price
-All courses except Discover Scuba and Bubblemaker are lifetime certifications
-For more information on PADI courses you may also visit PADI's website
-There is a 12.5% Belize General Sales Tax on all dives, gear rental, and courses in addition to the prices listed here. This rate could change without notice.
Discover Scuba
$130, 1/2 day US$
If you have never experienced scuba diving, this is the place to start. Before committing yourself to a more advanced course, make sure you like it! This short course combines classroom, shallow water skills, and a real dive at Long Caye Wall!
The classroom time is about 1 hour. This is followed by very shallow water skills (less than 6 feet deep). The amount of time this takes depends on how big the class is and if anyone in the class has trouble… they take as much time as they need to get everyone comfortable in the water. The 25-40 foot deep dive lasts about 45 minutes underwater but you are probably gone from the island about 1 hr and 15 minutes during the dive.
The Discover Scuba course allows non-divers to dive on Long Caye for the rest of the week without completing a longer certification course. After completing the course, you may continue to dive with an instructor for $85/dive, which includes BCD and regulator. This does not transfer to other resorts, so if you left Long Caye and went elsewhere you would not be able to dive without taking the Discover Scuba course again.
If you are a certified diver but have not been diving in a long time, you can take this course as a dive refresher course. If the course is already being offered to others, the will allow certified divers to sit in on the lecture portion for free.
PADI Scuba Diver
$375 US$, 2-1/2 days – Includes PADI Pic Card and manual
This is the lowest level of certification that PADI offers. It is a lifetime certification, but has some limitations. You can dive world-wide, but you must be accompanied by a Dive Master, and there is a maximum depth limit of forty feet. Many people don't want to dive without a Dive Master anyway, so that may not present a problem. If you want to rent tanks and dive on your own back home, you should take Open Water Diver rather than PADI Scuba Diver. Our dive shop does not rent tanks; all dives are accompanied by a Dive Master.
This course includes 2 open water dives. Students have the option to upgrade to full Open Water Diver at anytime after completion of the course. This course takes less time than the Full Open Water, and is a great option for those who want a certification, but intend to dive only at resorts where a Dive Master accompanies all divers.
Open Water Diver
$460 US$, 4 days – Includes PADI Pic card and manual
eLearning Open Water $450 US$, 4 days – Includes PADI Pic card (see explanation above and for required registration link)
This is the standard certification for entry-level divers. This course covers all fundamentals of scuba diving and is recognized worldwide. The course includes classroom work, five confined water training dives (demonstrating a mastery of skills in shallow water), and four open water dives. As a certified Open Water Diver you have the freedom to dive with a buddy but without a Dive Master present, although at Long Caye all dives are accompanied by a Dive Master.
Open Water Referral
$340 US$, 2 days – Includes PADI Pic Card
"Referral" courses mean that you finish your certification after classroom and confined water training have been completed successfully back home. You bring your paperwork from your previous PADI instructor with you that shows you passed your tests and skills, and simply finish your four course dives on the island. This is a great option, no studying for tests while on vacation!
Adventure Diver
$275 US$, 1-1/2 days – Includes PADI Pic card and manual
You must have already completed the Open Water Diver course to take this course. This course includes 3 elective dives.
Adventure Diver is a lifetime certification course. It is not required to become a Dive Master, it is essentially the first half of the Advanced Open Water certification level. So if you choose to take this course, when you get to the Advanced Open Water level, you will only have to take the second half of it if you have already completed Adventure Diver.
The 3 elective dives which constitute the bulk of this course are chosen by you out of the manual. You choose the type of dive you are interested in. The skills covered on the dives vary depending on what dives you are doing. There is no classroom time included in this course, but each dive briefing is thorough to cover the skills you will be practicing. Each briefing will take about one hour, followed by the dive, which will also take about one hour. There is no studying necessary prior to the course.
Advanced Open Water
$400 US$, 2+ days – Includes PADI Pic card and manual
This course is required to complete before you can continue on to Dive Master, and is a lifetime certification. You must have already completed the full Open Water course to take this course. This course includes 3 elective and 2 core dives.
If you have already completed the Adventure Diver level previously, you have already completed the 3 elective dives for this course and only have to complete the 2 required dives, which are Deep Dive, and Navigation Dive. Please read the paragraph above about Adventure Diver.
There is no classroom time for this course, but there are thorough briefings for each dive. Each briefing takes about one hour and then the dive itself takes about an hour as well. The skills covered in each briefing vary, depending on which dives you are completing. The Dive Instructor will go over skills needed for each specialized dive.
Most people choose the Advanced Course in its entirety, all 5 dives, all at once, rather than take Adventure Diver first, and later complete the Advanced Course. However, the Adventure Diver is a good option if the weather doesn't permit finishing, or if you get a cold, or some other reason that inhibits your ability to finish the full course while you are on the island. In that event, you would get the Adventure Diver level certification, and finish up the Advanced Course at a later date.
If you do need to brush up on a little reading for a particular dive they have the manuals there on the island and you can read the appropriate sections on your own time. No advance testing or skills in a pool are required before you get to the island.
Rescue Diver
$Please inquire, 10+ days – Includes PADI Pic card and manual
This course must be arranged in advance. This is a performance based program and the duration depends on class size, logistics (such as weather), and candidate's performance.
- Proof of Advanced Open Water Certification
- Proof of 20 logged dives documenting experience in the following areas: Night, Deep, and Navigation diving
- 15 years or older
- Proof of current CPR and First Aid Training
Dive Master
$Please inquire, 21+ days – Includes PADI Pic Card
This course must be arranged in advance. This is a performance based program and the duration depends on class size, logistics (such as weather), and candidate's performance.
- Proof of Rescue Diver Certification
- Proof of 60 logged dives documenting experience in the following areas: Night, Deep, and Navigation diving
- 18 years or older
- Current Medical Clearance for diving signed by physician (PADI Medical Statement form #10063 found at -PADI's web site, www.padi.com)
- Proof of current CPR and Medic First Aid Training
SCUBA Questions
How long does scuba certification last?
How long does it take to get scuba certified?
Why is it more expensive for a non-certified diver to dive than someone who is certified already?
Diving organizations, like PADI or NAUI, govern the rules for who can dive and when. The reason it is more expensive for non-certified divers to dive is because someone who is certified dives with a dive master, but a non-certified diver must dive with a dive instructor. A dive instructor has many more hours of training and thus is paid a lot more, hence the extra cost.
I want to do the referral course, but my classroom and skill work will be with another organization other than PADI. Does your dive shop accept this referral so I can finish certification on your island?
Can my kids take dive courses?
Kids who are already certified, who are ages 10 or older, can dive while here.
Kids ages 10 and 11 who wish to take a dive course with us, either Discover Scuba or a Certification Course, may be able to, if the parent/guardian feel the child is capable and if our Dive Instructor feels the child is capable.
Kids ages 12 and over may take any course a beginner adult can take.
If the child is in a dive course, he will not be able to dive with his parents until he is certified, unless the parents are also students in the same course. During courses students must dive with a Dive Instructor while certified divers dive with a Dive Master. The two groups may share the boat ride to a dive, but they will not be diving together. Also, when the student is doing skills with the Instructor, we have found in the past that having family members along who are just watching and not taking the course at the same time tend to distract from the lesson. After the course is completed, the child will be certified and then they can all dive together as certified divers.
See paragraph below about required PADI Medical Form, which must be signed by a parent.
Can my non-diving child ride along on the dive boat while I dive?
Medical Concerns
The PADI Medical Form must be filled out by every new diver or dive student regardless of what dive class they are taking with us, or their age.
This two-page form asks about many ailments and illnesses, and any "yes" answered on this form without an accompanying doctor's signature will mean that guests will not be eligible to take any dive class with us. Areas of concern for diving fitness include: diabetes, respiratory problems, circulation problems, heart problems, major surgery, and asthma. There are real risks of diving with certain medical conditions.
If a person can honestly answer "no" to every single question on the form, then no doctor's signature is required, and guests may complete the form when here. If a "yes" is answered on the form, a doctor's signature is required, which would have to be filled out by the doctor and signed prior to coming on the trip.
PADI does not require certified divers to fill out this form prior to diving, unless taking a class or if they have had a medical issue or change in health since they originally got certified to dive. If there are any questions at all, it is recommended you fill out the form in advance and get a doctor's signature on the form if you want to dive and you have any possible medical concerns.
A guardian or parent will need to sign all dive documents, liability releases etc for any child under the age of 18, prior to that child diving or taking a PADI course with us.


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As a way to fully grasp how online sports betting betting performs, it is necessary to acquaint ourselves with the basic'sports gambling' theory. Figuring out that the sport gambling theory is definitely not hard to comprehend, because it involves wanting to foresee which teams, or even gamers (or critters, in case of animal sports such as horseracing ) is very likely to secure any given event, then placing some dollars against that forecast along with another man or woman (or a range of different folks ) with the alternative prediction, to ensure at the instance of your prediction coming true, you must pocket what your competitors needed placed down – in terms of cash – against their stakes; together with exactly the contrary happening in case of one's prediction turning out to be erroneous, where it is those who would have to pay anyone (or individuals ) you're gambling contrary to the numbers you had bet for if their prediction proves to become the one.
Sports betting isn't a brand new undertaking. Really you can find recorded instances ever sold going far back of people gaming away enormous fortunes in some sporting events. In much more recent years, however, athletics gambling has been be so wide spread and prolific that a business was born of it, the firm question being the bookmaking business, that strives to'disperse the hazard' in sports gambling that without the intervention of this bookmaker, will have been an extremely risky undertaking indeed as individuals here bet contrary to events over which they will have absolutely no control (unless they engage in'game adjusting' which is deemed immoral).
Like most facets of human life, sports betting gambling was greatly influenced by the'Web revolution' that has happened during the last 2 decades or so – also it was outside of this, just, that on the web sports gambling has been hauled.
In its heart, online sports-betting is due to ingenious sampling of conventional sports betting, bookmaking along with the tools of technologies which have the ability for people partaking inside it to gamble occasions taking part throughout the world แทงบอล.
On account of the bookmaking element about this, on the web sports betting is typically one among'distribute threats' rather than the conventional'winner takes all' form – to ensure chances of the various teams, creatures or players one is gambling on winning a particular sporting occasion are worked out, then priced (as in, so many bucks per strange ) so that ultimately, you end up gambling for or against'therefore numerous'odds-points' of a certain staff, player or animal successful. This way, it's still possible for your team, player or creature you bet on to shed the event, and you still get to earn out something of your'erroneous forecast ' Put yet another way, that is approximately betting or against each and every (calculated) odd of this crew, participant or creature successful, in place of betting against or for the full possibility of the group player or creature successful – which would be a rather insecure'winner takes all' scenario.
Online sports betting has really received a significant push from the simple fact sports betting itself is prohibited in several parts of the world (for example, in most countries of the united states ), therefore it is simply by planning on line that sports betting enthusiasts in many parts of the planet will access to indulge within this activity. It is, however, also deserving noting that some of the on-line sports gambling internet sites may perhaps not permit participants out of the sections of the world where gambling betting is illegal to be their own membersout of the panic for legal reprisals, hence the restrictions which they have a tendency to wear members, even though adorable folks usually discover ways of circumventing those.

subset: commoncrawl


text:
When things get difficult,
You can choose to open,
Or choose to close.
Choose to open.
It may hurt,
It will also,
Keep you very present.
Aware of how you are feeling,
Curious what you're learning,
And, able to choose
How you want to be,
In this situation.
When we close,
We snap into auto pilot.
We're not choosing,
We're defaulting,
To behaviors designed to protect.
Often knee jerk reactions,
And still our responsibility.
When we soften,
We become awake in the moment,
And we touch choice.
What do we want to create from this
Difficult, difficult situation?
We can see more clearly
The why,
And the what,
Of our lesson.
As a result,
We stand more powerfully.
Not throwing that power out at another,
But standing clear in our being,
And showing up for what's there,
And choosing what to do about it,
Rather than reacting.
When choice comes,
Choose open.
It takes effort,
It's scary,
And it's your PhD course
To your power.
Own your choices.
Do your work.


text:
Chick-fil-A, American fast food restaurant specializing in chicken sandwiches and crispy waffle fries, is often recognized for their Christian faith and conservative values. On numerous occasions, the fast food joint makes national headlines for their small kind deeds that go a long way.
In recent days, Chick-fil-A employees made headlines for a hilarious video that showed one staff member sprinting to give a customer their meal and another who performed a unique act of kindness when a customer forgot his change.
Now, another Chick-fil-A employee is being deemed a hero after saving a customer's life. Hunter Harris from Austin, Texas immediately sprung into action when he heard word of a customer choking in the restaurant.
"I did what I think any of my coworkers would have done in that situation and ran to help," Harris stated.
According to CNN, this isn't the first time Harris was deemed a hero. Harris has saved a customer choking at Chick-fil-A in the past.
A surveillance video captured the heroic moment. Watch the footage below:
What do you think of this? Share your thoughts in our Facebook comments. If you love this heartwarming story, please share it on your Facebook page!
In breaking news, a famous film actress sadly passed away.


text:
To order images and/or obtain permission to use them commercially, please contact the KSHS Reference Desk at firstname.lastname@example.com or 785-272-8681, ext. 117.
For more information see the Copyright and Permission FAQ.
A photograph showing Bud Marsh with a trophy and race car probably at Shawnee Speedway in Shawnee County, Kansas.
Date: Between 1962 and 1965
Item Number: 221084
Call Number: FK2.S5 .55 A *27
KSHS Identifier: DaRT ID: 221084
Collections - Photograph
Community Life - Recreation and Sports - Sports - Auto racing (including drag races)
Date - 1960s
Objects and Artifacts - Communication Artifacts - Documentary Artifact - Photograph
Places - Counties - Shawnee
Type of Material - Photographs


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Choose Category
How can Individuals save on 2017 taxes before the end of the Year?
Check out this great Forbes article for all the possible options!
What are the filing deadlines for federal income tax returns for 2016?
The deadline for individual tax returns (Forms 1040, 1040NR, 1040A, and 1040EZ) is April 17, 2017. You may request a six-month extension which will extend the filing deadline to October 16, 2017. Extensions apply only to filing deadlines. All tax payments due to the IRS are due April 17, 2017.
Trust and Estate income tax returns (Form 1041) are due April 17, 2017. Trusts and Estates can request a five and half month filing extension. The extended deadline is October 2, 2017.
S Corporations (Form 1120S) have an initial filing deadline of March 15, 2017. The corporation my file a request to extend the deadline to September 15, 2017. S Corporations with a fiscal year end other than a calendar year must file by the 15th day of the third month following the end of the corporation's fiscal year.
During 2016, Congress passed the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015. As part of the Act, the filing deadlines for partnerships and C Corporations were changed. The change in filing deadlines takes place beginning with the December 31, 2016 tax year.
As part of the change, Partnership returns (Form 1065) are now due March 15, 2017. You may file a six-month extension request and extend the filing deadline to September 15, 2017.
C Corporations (Form 1120) tax returns are initially due April 17, 2017. The corporation may request a six-month extension and extend the filing deadline to October 16, 2017. As noted for the individual extensions, tax payments cannot be extended and must be made by April 17, 2017.
C Corporations with a fiscal year end other than a calendar year must file by the 15th day of the fourth month following the end of the corporation's fiscal year. A six month extension may be requested.
*There is an exception for corporations with a fiscal year from July 1 to June 30 whose initial filing deadline with remain September 15th, with an option of a five month extension to February 15. Beginning July 1, 2027, the filing deadline will be October 15, with an option to file a six-month extension until April 15th.
How long should I keep my tax records?
Generally, tax records related to federal income taxes should be kept for three years from the date you filed your tax return. The IRS requirements for record keeping are listed below:
- If you owe additional tax and situations (marked by * below) do not apply to you; keep records for 3 years.
- * If you do not report income that you should report, and it is more than 25 percent of the gross income shown on your return; keep records for 6 years.
- * If you file a fraudulent return; keep records indefinitely.
- * If you do not file a return; keep records indefinitely.
- If you file a claim for credit or refund after you file your return; keep records for 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later.
- If you file a claim for a loss from worthless securities or bad debt deduction; keep records for 7 years.
- Employment tax records should be maintained for at least four years after the date that the tax becomes due or is paid, whichever is later.
What is Qualified Production Activities Deduction (QPAD)?
The QPAD is a deduction from the gross receipts of a taxpayer who has "qualifying activities," which includes construction performed in the U.S. The QPAD is computed as a percentage of income (9%) from qualifying activities (subject to certain limitations). Contractors can benefit from the QPAD regardless of the form of organization. As such, C corporations, S corporations, partnerships and individuals can all benefit from the QPAD.
What is Section 179 and Bonus Depreciation?
The section 179 deduction is an election to recover all or part of the cost of certain qualifying property, up to $500,000, in the year the property is placed in to service. You can elect the section 179 deduction instead of recovering the cost by taking annual depreciation deductions. Section 179 is permanent at the $500,000 level. However, businesses exceeding a total of $2 million of purchases in qualifying equipment have the Section 179 deduction phase-out dollar-for-dollar and the election is completely eliminated if total purchases exceed $2.5 million.
Bonus Depreciation allows you to elect to expense up to 50% of the cost of new equipment in the 2016 and 2017 tax year. In order to qualify for bonus depreciation the equipment must be purchased new, used equipment is not eligible. Bonus depreciation will decrease to 40% in 2018 and 30% in 2019.
How much can you contribute annually to an IRA? Are my contributions deductible?
The annual contribution limit for 2016 is $5,500, or $6,500 if you're age 50 or older. Your Roth IRA contributions may also be limited based on your filing status and income.
Traditional IRA contributions may be deductible on your tax return. If neither you nor your spouse is covered by a retirement plan at work, your deduction is allowed in full. ROTH contributions are not deductible.
What are self-employment taxes?
Self-employment tax is a social security and Medicare tax primarily for self-employed individuals. Individuals who are self-employed and earn over $400 during the year are subject to the self-employment tax. Income up to $118,500 is taxed at a rate of 15.3% (12.4% Social Security tax and 2.9% Medicare tax). Income over $118,500 is taxed at the 2.9% Medicare tax rate. One-half of your self-employment taxes are deductible from your adjusted gross income on your tax return. Your self-employment tax payments contribute to your coverage under the social security system. Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits.
Will I be subject to the additional Medicare tax?
You are liable for Additional Medicare Tax if your wages, compensation, or self-employment income (together with that of his or her spouse if filing a joint return) exceed the threshold amount for the individual's filing status. For those with a filing status of married filing jointly the threshold amount is $250,000 (married filing separately is $125,000). The threshold is $200,000 for those filing as single, head-of-household, or qualifying widow(er) with a dependent child. If wages are paid to you (including your spouse income if filing a joint return) in excess of the threshold amounts than you are subject to the Additional Medicare tax. The Additional Medicare tax is .9%.
What is the Net Investment Income Tax?
Taxpayers whose income is greater than the established threshold amounts are subject to a 3.8% tax on certain types of investment income. Generally, investment income includes interest, dividends, capital gains, rental and royalty income, non-qualified annuities and income from businesses involved in trading of financial instruments or commodities and businesses that are passive activities to the taxpayer.
For those with a filing status of married filing jointly the income threshold amount is $250,000 (married filing separately is $125,000). The threshold is $200,000 for those filing as single, head-of-household, or qualifying widow(er) with a dependent child.
Who qualifies as my dependent?
The IRS identifies two types of dependents and they are each subject to their own rules. The first is a qualifying child and the second is a qualifying relative. See below for the rules for each type of dependent.
Qualifying Child:
- Are they related to you? The child can be your son, daughter, stepchild, eligible foster child, brother, sister, half brother, half sister, stepbrother, stepsister, adopted child or an offspring of any of them.
- Do they meet the age requirement? Your child must be under age 19 or, if a full-time student, under age 24. There is no age limit if your child is permanently and totally disabled.
- Do they live with you? Your child must live with you for more than half the year, but several exceptions apply.
- Do you financially support them? Your child may have a job, but that job cannot provide more than half of her support.
- Are you the only person claiming them? This requirement commonly applies to children of divorced parents.
- Qualifying Relative:
- Do they live with you? Your relative must live at your residence all year or be on the list of "relatives who do not live with you" in Publication 501. About 30 types of relatives are on this list.
- Do they make less than $4,000? Your relative cannot have a gross income of more than $4,000 and be claimed by you as a dependent.
- Do you financially support them? You must provide more than half of your relative's total support each year.
- Are you the only person claiming them? This means you can't claim the same person twice, once as a qualifying relative and again as a qualifying child. It also means you can't claim a relative—say a cousin—if someone else, such as his parents, also claim him.
What are some of the types of assurance services you offer?
We offer a variety of assurance services including audit, review and compilation of business and personal financial statements. We can also perform audits of 401 (k)/qualified retirement plans, and perform agreed-upon procedures.
What is the difference between an audit and a review?
There are significant differences between an audit and a review.
An audit requires substantially more testing of accounting records and procedures than a review. Additional procedures such as third party confirmation of cash and construction contracts as well as testing of internal controls and documentation require substantially more time than a review.
Because a review is substantially less in scope than an audit, review procedures can be streamlined and tailored toward specific areas (i.e. construction contracts and collectability of accounts receivable). The focus just as in the case of an audit is always on striving for accuracy and proper presentation. However, the scope of documentation and testing can make the overall engagement less time consuming.
How do I know if I should get an audit or review of the financial statements?
The level of service is most often determined by the user of the financial statements. The majority of private companies choose compiled or reviewed statements, however, creditors, investors, and bonding companies may require an audit. We will typically talk a contractor out of doing an audit and instead performing a review if one is not required by their bonding company or the licensing board. The typical level that we have seen bonding companies push for obtaining an audit rather than a review is an aggregate bonding program exceeding $30 million. Certain regulatory agencies, such as the Tennessee Board of Contractors also have requirements for the level of service (see below for the Board of Contractors requirements).
What is a Compilation?
Unlike in an audit or review, a compilation does not include performing any procedures to verify accuracy and completeness of the financial statements. Management (or the individual if it is a personal financial statement) takes complete responsibility for the financial statements. The client represents the information to us and we assemble the financial information in the proper format. It is rare for a bonding company to accept a compilation at year end. However, sometimes in smaller bonding programs they can and do accept compiled financial statements.
Which type of financial statement is required by the Tennessee Board for Licensing Contractors?
The type of financial statement you need for a TN Contractors License application, renewal and/or monetary limit increase request depends mainly on the monetary limit of the license. Financial statements presented to the Board must be less than 12 months old.
When you initially apply for a contractor's license a review is required for a monetary limit request of $1,500,000 or less. For limits over $1,500,000, an audit is required.
You must renew your TN Contractor's license every two years. If the existing monetary limit is $1,500,000 or less than you are only required to submit a compiled financial statement with the renewal form. This can be prepared by either a CPA or you can internally compile the statement using the Board formatted financial statement found on their website. If however your existing monetary limit is greater than $1,500,000 you must submit a reviewed financial statement with your renewal form every two years. The review must be performed by a licensed CPA.
If you request an increase of the monetary limit on your existing contractor's license, you must submit with the limit increase request audited statements for any request over $1,500,000 and a reviewed financial statement for requests of $1,500,000 or less.
What is an "agreed-upon procedure"?
An agreed-upon procedure is an engagement in which a client and/or other third party requests a specific test of certain business information and/or processes to be performed by an independent auditor. The auditor does not offer an opinion as part of an agreed-upon engagement; they simply present the results of the procedure(s). The end users then base their conclusions on the results of the tests run by the auditor. One of the most common agreed-upon procedures is the development of financial forecasts and projections.
How much will an audited or reviewed statement cost?
The higher the level of service required, the more time we will need to complete the engagement. Therefore, an audit, which requires substantially more procedures and documentation, is the more costly engagement. Our fees will be at our regular hourly rates for the individuals' involved. Our initial proposal to a potential client will provide a range of anticipated fees based on the size and complexity of the Company as well as the level of service to be provided.
Why do I need to know the value of a business?
There are several situations that may require you to determine the value of a business, including:
- Sale or purchase of a business
- Debt financing support
- Mergers and acquisitions
- ESOPs
- Estate and gift taxes
- Liquidations
- Buy-sell agreements
- Property settlements in divorce
- Stockholder or partner buyouts
- Goodwill impairment
What types of business valuation are available?
There are two main types of business valuation engagements:
A Complete Valuation that results in an opinion of value that is admissible in court and is required for Federal estate and gift tax purposes.
A Calculation of Value results in an estimation of value and is best suited for planning transactions (purchase/sale of business); strategic or estate planning; or in divorce situations where there is a reasonable likelihood that the parties may settle. As a planning aid, a Calculation of Value, if needed, can be expanded into a Complete Valuation.
Is there a difference in cost between a Complete Valuation and a Calculation of Value?
Yes. The steps required for a Complete Valuation are much more extensive than those performed for a Calculation of Value. We work with you to assess the situation and scope our work to fit your needs and your budget.
What all is involved in a valuation?
A valuation requires considerable fact-finding related to the entity, including:
- Personnel interviews and site visits
- Review of the entity's history and entity records
- Analysis of the entity's financial performance over several years
- Analysis and comparison to similar companies
- Analysis of the economic environment in which the entity operates and other factors.
How long a period is a valuation report valid?
A valuation report is typically valid for a maximum of one year. After that, the report should be updated to reflect subsequent company performance and current economic/industry conditions. However, there could be some extreme dominant factors, such as a natural disaster, which could invalidate a valuation report prepared prior to the occurrence of the extreme event.
Do you appraise real property?
No. Our valuation work applies only to ownership interests and intangible assets. If your engagement requires an appraisal of real or tangible property, we will work with property appraisal professionals to develop our final opinion or calculation of value.
Do you comply with professional standards?
Yes. Our firm is bound by the professional standards of the American Institute of Certified Public Accountants (AICPA) and the Tennessee Society of Certified Public Accountants (TSCPA). Our valuation services comply in all respects with the Statement of Standards for Valuation Services (SSVS) as promulgated by the AICPA.
What is forensic accounting?
Forensic accounting, also called investigative accounting, is a detailed examination and analysis of documents for use as evidence in a court of law. The term "forensic accounting" can include the following areas:
- Fraud detection, documentation, and presentation of report.
- Calculation of economic damages.
- Tracing income and assets, usually to find hidden assets or income (such as divorce and bankruptcy cases).
- Reconstruction of financial statements that may have been destroyed or manipulated.
Who uses fraud and forensic services?
Forensic accountants are retained by law firms, corporations, banks, government agencies, insurance companies, and other organizations to analyze, interpret, summarize, and present complex financial and business related issues in an understandable manner.
Why would my accountant not discover fraud and financial manipulation when he prepares my year-end audited financial statements?
The difference between the public expectation of the purposes and objectives of an audit and the CPA's responsibilities under Generally Accepted Auditing Standards (GAAS) is referred to as the "expectation gap." Audits of financial statements are not designed to detect fraud. However, should fraud be discovered during the course of a financial statement audit, the CPA must notify the entity's management of the findings. The client engagement letter and opinion for a financial audit states that the object of the audit is to obtain reasonable assurance that the financial statements are free of material misstatement, not the detection of fraud.
What are some possible red flags that my business may be the subject of fraud?
In many cases, the business owner or management may have a suspicion or feeling that fraud or accounting irregularities are happening. Some of the more frequent observations that lead to these "hunches" are:
- There is no clear separation of accounting duties.
- An employee with control or access to cash and accounting records does not take vacations or time-off.
- There are significant transactions with related parties or suppliers who are unknown.
- There is a distinct difference between an employee's income and their lifestyle.
- There are significant and frequent adjustments made to the accounting records.
Our firm can provide a review of your company's internal controls in order to make changes that would lessen the opportunities for irregularities to occur.
What might be the cost for a forensic accounting or economic damages analysis?
Our fees are typically based on hourly rates. The fees ultimately charged will depend upon variables such as the complexity of the case, the timing of the required analysis, and the purpose of the engagement. In non-litigated engagements we can offer fixed-fee arrangements under certain circumstances. Please contact our firm for specific information regarding our fee structure or to receive a proposal for a particular engagement.
Does a FAR (Federal Acquisition Regulation) audit include an opinion on my complete financial statements?
No. A FAR audit is designed to provide assurance that the indirect overhead is accurately computed. The audit opinion scope is limited and restricted to users of the FAR audit.
Do I need a FAR audit for every state in which I perform work?
Generally no. Usually the firm has a FAR audit performed for its home State DOT (Department of Transportation). The home State DOT then issues a "cognizant letter" that is accepted by other states. However, there are a few states, notably Florida, that do not recognize cognizant letters.
What is a "cognizant approved indirect cost rate"?
The term refers to the indirect cost rate established by an audit performed in accordance with GAGAS (Generally Accepted Government Auditing Standards) to test compliance with the FAR cost principles and accepted by a cognizant Federal or State agency such as the FHWA (Federal Highway Administration) or a State DOT.
What work should be performed by a State DOT to accept an audit performed by a CPA to issue an approved cognizant letter?
The State DOT performs a review of the CPA's workpapers using the Review Program for CPA audits of Consulting Engineers' Indirect Cost Rates identified in Appendix A of the AAHSTO Uniform Audit & Accounting Guide.
How long is an audited indirect cost rate valid?
One-year. The one-year applicable accounting period means the annual accounting period for which financial statements are regularly prepared for the consulting engineer firm.
How can Individuals save on 2017 taxes before the end of the Year?
Check out this great Forbes article on all the possible options.
Can't find the answer you're looking for? Submit your question and we'll be sure to promptly follow up with an answer!


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26 pleasingly colourful European sayings (and their bizarre translations)
PUBLISHED: 15:55 07 July 2017
We explore the wonders of European languages with some of the continent's quirkiest sayings
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1. leben wie die Maden im Speck (German) to live like a maggot in bacon (ie, live the life of Riley)
2. van een kale kip kan je geen veren plukken (Dutch) you can't pluck feathers from a bald hen (you can't get blood out of a stone)
3. olla ketunhäntä kainalossa (Finnish) to have a foxtail under your armpits (have ulterior motives)
4. estar durmiendo con la mona (Spanish) to be sleeping with the monkey (be drunk)
5. eine Krote sclucken (German) to swallow a toad (to make a concession grudgingly)
6. vot gde sobaka zaryta (Russian) that's where the dog is buried (that's the crux of the matter)
7. avaler les couleuvres (French) to swallow grass snakes (endure humiliation)
8. karincalanmak (Turkish) to be crawling with ants (to have pins and needles)
9. l'argent ne se trouve pas sous le sabot d'un cheval (French) money isn't found under a horse's hoof (money doesn't grow on trees)
10. kopeklerin duası kabul olsa gökten kemik yağardı (Turkish) if dogs' prayers were accepted it would rain bones from the sky
And, away from the animal kingdom, many other admonishments have stood the test of time:
11. Dios es el que sana, y el medico lleva la plata (Spanish) God cures the patient and the doctor pockets the fee
12. si quieres ver cuanto vale un ducao, buscalo prestado (Spanish) if you would know the value of a shilling, try to borrow one
13. gode ord skal du hogge i berg, de dårligere i snø (Norwegian) carve your good words in stone, the bad in snow
14. człowiek strzela, Pan Bóg kule nosi (Polish) man shoots, God carries the bullets
15. los szczęście rzuca, ale nie każdy łapie (Polish) fate throws fortune, but not everyone catches
16. le diable chie toujours au même endroit (French) the devil always shits in the same place (ie the criminal always returns to the scene of the crime)
17. slicka uppåt, sparka nedåt (Swedish) lick upwards, kick downwards
18. fra børn og fulde folk skal man høre sandheden (Danish) from children and drunks you will hear the truth
19. olcsó húsnak híg a leve (Hungarian) cheap meat produces thin gravy
20. u miericu pietusu fa la piaga verminusa (Calabrian, Italy) the physician with too much pity will cause the wound to fester
21. dacă doi spun că eşti beat, du-te şi te culcă (Romanian) if two people say you're drunk, go to sleep
22. a bocca chjusa, nè pani nè bonbucconi (Corsican) a closed mouth catches neither flies nor food
23. c'est la goutte d'eau qui fait déborder le vase (French) it's the drop of water that makes the vase overflow (ie the final straw that breaks the camel's back)
24. wie boter op zijn hoofd heeft, moet niet in de zon lopen (Dutch) those who have butter on their head should not run under the sun
25. Žena se plaši prvog muža, a muž se plaši druge žene (Serbian) a wife is frightened of her first husband; a husband is frightened of his second wife
26. yesli khochetsya rabotat' lyag pospi i vsyo proydyot (Russian) if you feel an urge to work, take a nap and it will pass
Adam Jacot de Boinod worked on the first series of the BBC panel game QI. He is the author of The Meaning of Tingo and Toujours Tingo, which look at words that have no equivalent in the English language. His latest book, The Wonder of Whiffling, looks at unusual words in English
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text: This light pink blouse is from the 1960's and was made by a company called Harilela's in Hong Kong. The blouse is covered in tiny pink beads and white pearls and all of them were attached by hand. Yikes...That's a lot of work! It has a lace scalloped base along with looped pink beading that that dangles about an inch past the hem of the shirt. The simple sleeveless shape is great and very similar to short crop tops that are really popular right now. I think this blouse would look great dressed up with a pencil skirt or even with high waisted and cropped boyfriend jeans and heels. Head over to the Etsy shop and take a look!


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Hi Parents,
We're wrapping up our first week. You should have received information about the Parent Meeting in the office being held tomorrow, Saturday, June 30, from 10am-12noon. Please find the calendar invite and RSVP if you haven't already done so.
Sophie is going to be present today as well.
Today we'll be starting off with about 90 minutes in the office doing a morning project after we've gone over LUNCH Points. After our morning snack, we will head off walking to California Pizza Kitchen where they are expecting us at 11 am. They are located at Woodley and Ventura. We have a tour of the facility scheduled where staff will show their organizational process how they strive to meet customer's needs, how they focus on cleanliness and proper food handling. I may not be doing a good job of describing but the kids usually enjoy it; It's more interesting than I'm describing. This will be followed by the kids having an opportunity to design their own individual pizzas, which the CPK staff will collect, bake, and serve as lunch.
Afterward, we will head downstairs to Karen's toys for a raffle shopping trip. The group will be divided into 2-3 "Teams," with a team leader and they will be given instructions on price limits plus how it is determined whether or not we will purchase the item they select. The emphasis is similar to what we do when the kids are in Gelsons market getting snacks. They need to talk to one another, determine whether they like the same items and make decisions. Just to clarify, no child will be choosing an item for purchase that they are guaranteed to receive -- all items go into the raffle.
Afterward, what we do is going to depend upon the weather, specifically how warm it is out. We're hoping to be able to return to the office for a bit, shop for afternoon snacks and take them to a nearby park along with some sporting equipment, e.g., nerf balls and paddles, badminton, kick balls, and frisbees, but this will depend on how hot it is. One choice may be to return from CPK/Karen's Toys by bus rather than walking, but again, we'll make the decision at that time.
This should leave some time at the end of the day where we will either play some games and/or talk about what the group has been doing so far.
Also, as a reminder, we have group on Monday and Friday next week. Wednesday is July 4 and we won't be meeting.
You are welcome to make comments below. Just remember they are public, not private, and can be viewed by anyone.
Dr. G.
P.S. As it turned out, we didn't go to the park after all, even though the temperature was in the high 70's. The kids seemed a little too tired for a second excursion out. They were up, however, for working on an animation. You can find it under "View Projects." It more had to do with showing them some of the ways the animation program could plus reviewed one of the critical elements of animation... having a good story.


text: After a day at the beach, we visited the Orange County Super Fair in Costa Mesa. As we walked around the games area, I spotted some very enticing prizes. It ALMOST made me want to attempt to do the impossible: throw a small ring onto a glass bottle or throw a dart to pop a balloon. They were stuffed animal bears wearing a baby blue and yellow UCLA sweater. Oddly enough, there were also bears wearing a USC sweater and a Cal sweater. Cal makes sense, but a USC sweater should never be on a bear! I, however, did not attempt to win the UCLA one – a picture shall do for now.


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By Daniel Ford
An American history tome might not be anyone's first choice while parked on a beach chair, restocking Vitamin D after a long winter, and drinking a cold, frothy adult beverage.
However, there isn't any kind of literary law that says all your beach reads need to be light, popcorn-y yarns that you breeze through in an hour and a half.
Do some learning in between sandy, romantic walks with these five U.S. history books!
1812: The War That Forged a Nation by Walter R. Borneman
This book comes with its own soundtrack!
I'd love to be able to tell you that this post doesn't get any nerdier than that moment, but…alas.
The War of 1812 was pretty fucking goofy. Without an army or a navy, the U.S. Government at one point was debating whether or not to declare war on England and France. Which ended up looking evens sillier when the British made James Madison hightail it out of Washington right before they burned the White House to the ground.
But you'll enjoy plenty of naval battles, a country proving it could hold its own despite its suspect war aims, and a battle fought after the conflict had officially ended.
Means of Ascent: The Years of Lyndon Johnson, Volume 2 by Robert Caro
I'm trying really hard to get Sean Tuohy to write the screenplay for Lyndon Johnson's legendary 1948 Senate campaign.
Caro makes your heart thump describing the details of the race between Johnson and former Texas governor Coke Stevenson(this name alone should be a movie!). Johnson tried to cut into his opponent's seemingly insurmountable lead by campaigning in a helicopter, but still had to resort to buying votes to win the election and set his course to the White House.
Stevenson at one points heads out to check out the disputed county votes himself with a retired U.S. Marshall who just happened to shot Bonnie of Bonnie and Clyde (!!!!!). The election also involves a shadowy Mexican enforcer nicknamed "Indio" who eventually admitted to helping put the fix in.
Cast Bryan Cranston as LBJ and I'd pay money to see that.
Heart of the Sea by Nathaniel Philbrick
It's best not to read this book while on a boat.
Unless of course you're comfortable reading about a shipwreck caused by an angry sperm whale followed by survivors lost at sea for more than 90 days who had to draw straws to figure out who got eaten first.
It's chilling and grim, but it's the perfect read while enjoying low tide and being anchored by beach cocktails.
Founding Brothers by Joseph Ellis
The Founders can sometimes come off as a little inaccessible.
Several of them can be found memorialized in marble in Washington D.C., which doesn't help the cause. But this book breathes life into guys like George Washington, Ben Franklin, James Madison, and Thomas Jefferson (one of U.S. history's biggest douches).
Hamilton and Burr's duel offers the most suspense for obvious reasons, but the debate on where to place the nation's capital and Jefferson and Adams' renewed friendship at the end of their lives are equally as thrilling.
Last Call: The Rise and Fall of Prohibition by Daniel Okrent
One could argue that Prohibition was one of the more successful interventions in drinking history.
However, the temperance movement also facilitated the rise of organized crime and the restriction of personal freedom, as well as wasted federal dollars pursuing and prosecuting violators of the Volstead Act.
Okrent writes with a spirit and verve that grabs you from the first chapter (which details how much Americans were drinking before Prohibition set in).
The best part is you can wet your whistle while making fun of the poor schumcks getting in trouble for wetting theirs during the heyday of the Progressive movement.


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Prepare a panettone form with a diameter of 6 1/4″ (16 cm) and 4 1/2″ (12 cm) tall. If you don't have one, cover a similar sized mold with rice paper, so as to obtain walls with a height of 4 1/2″ (12 cm). Dissolve the yeast with 1 tablespoon sugar in warm water until effervescent.
Put the raisins in a bowl and pour in the rum. Sift the flour and put 2/3 of it in the bowl. Add the effervescent yeast, 2 eggs, orange juice and the sugar. Mix well, cover the bowl with plastic wrap and allow the dough to rise in a warm place - it must make bubbles and triple in volume.
Then add the egg yolks, salt, grated orange and lemon peels, lemon juice and essence. Again, knead everything well and add the remaining flour and starch. Stir until you get a smooth dough.
Cut the soft butter into pieces and while stirring continuously, mix it with the dough. Stir until the butter melts and you get a very soft and sticky dough. If it is too runny, you can add a few tablespoons of flour, but do not overdo it.
Leave it to rise again. Transfer to a floured surface, shape it into a ball with greased hands and put it in a greased bowl. Cover it and let it double in volume. Transfer it onto a floured surface once again and mix it with the dried fruits and candied peels. If too sticky, flour your hands.
Put it back in the greased bowl again. Cover and leave in the refrigerator for 3-4 hours. Once the dough hardens, remove it, shape it into a ball and place it in the prepared baking form. Make a cross on top with a knife and brush the surface with the slightly melted butter. In the middle of the cross, put a small piece of butter.
Preheat the oven to 383°F (195 °C). Place the panettone in a disposable aluminum tray and leave it to rise in a warm place until it rises past the edge of the tray. Put it to bake for 10-15 minutes, then reduce the temperature to about 356°F (180 °C) and bake for another 40 - 45 minutes.
In order not to burn the Christmas cake, cover it with aluminum foil at the halfway point during baking. Take out the finished panettone cake, rub it with butter and wrap it in a towel until completely cool.find similar recipes here


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"I find that there is always an opportunity to design regardless of the nature of the project, the task is really to find where the design is within the opportunity."
Alberico is a key member of DLR Group's Healthcare team in California. A skilled project manager, he has led multiple projects for Kaiser Permanente and Amgen. With more than 20 years of experience, Alberico thoroughly executes documentation and administration of all project phases, including planning, programming, design, bidding, and construction. His integrated teams are efficient and his exceptional communication and organizational skills enable him to deliver projects on deadline and budget to exceed client expectations.
Born and raised in New Jersey, Alberico received a bachelor of architecture from the New Jersey Institute of Technology, and a master of architecture from the University of Southern California. He teaches on a part time basis at the Art Institute of Los Angeles in Santa Monica in the Interior Design program.
We'd love to know what brought you here, and what you're looking for.


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Fresh and new for the European market, is the new Ranger Rover Luxury Edition from Land Rover. Here's Autoblog's take on the vehicle: "Called the Luxury edition, it slots in between the HSE and Autobiography editions. It's distinguished by such special touches as a sun roof, heated steering wheel, contrast-stitched leather trim and a Harman/Kardon audio system. It's available in Europe exclusively with the 245-horsepower, 3.0-liter turbodiesel V6, and can be ordered in white, black or bronze, offset by black trim and 20-inch wheel.
Monthly Archives: March 2011
Ari Marcopoulos "Directory" Exhibition
White Columns announces "Directory", a new solo project by New York-based photographer Ari Marcopoulos. The exhibition consists of several hundred standard, black and white Xerox prints of images Marcopoulos shot between 2007 and 2010, and relates to his latest book "Directory", covered here. The exhibition opens tonight and runs through through April 16, 2011.
White Columns
320 West 13th Street
New York, NY 10014
United States
Tel: 212.924.4212
New Music: Doughboy "Expectations."
Here is the latest visual from Nu Breed/December First Music Group's Doughboy!
In The Studio: D'Angelo is cooking up some new shit!!!!
Thoughts: Reversal proposal.
I hit twitter with a question that had my timeline on fire, is it appropiate for girlfriends to ask their boyfriends for their hand in marriage? I got a pleathra of answers. Most were absolutely not having it LOL! But a few were into it and didn't mind the idea of their girl asking them to marry them. For me, I think that it's ALWAYS a man's place to ask his lady. I am a believer in the bible and it says that a man finds his wife, not the other way around. I don't knock anyone for getting it how they live but I just don't understand why a woman would have to ask her man. When a man is ready, he'll ask. That's my opinion. I know we live in "modern" times but certain things should remain a little old fashioned.
Listen Up: Jimmy Iovine describes how Beats by Dre was formed.
This is very inspiring!!!!!


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Online coaching by phone or Skype
Online coaching can be a contemporary addition to well-known presence coaching – above all because communication over long distances and with time flexibility becomes increasingly important.
Telephone coaching or online coaching have the advantage that coachee and coach are spatially independent. Thus, Kalusche Consulting can support you effectively and sustainably in the implementation in your professional life – no matter where you are. And if a current challenge has to be tackled as quickly as possible, then we can easily make an appointment and develop a suitable solution.
Online coaching makes sense if you
- want to accommodate your coaching via Skype or telephone more flexibly in the (work) everyday life.
- be independent of location and want to use the coaching on business trips and stays abroad.
- need an appointment for the "emergency" at short notice.
- want to schedule a brief meeting to discuss a recent event, identify small progress or reorient.
The basis of conversation is usually the telephone, possibly supplemented with a simultaneous online connection. So we use common sketches, models, web cam etc. during the conversation on the screen. Also with the online coaching applies: Confidentiality has highest priority. All features that are fundamental to coaching also apply to online coaching.
Coaching by phone
Telephone coaching is very effective: we listen carefully – concentrated and focused. As you know us. Together, we analyze the progress, plan the next steps and develop new solutions for current challenges.
Online coaching by Skype
The coaching sessions can take place via webcam. It's like a personal conversation, no matter how many thousands of kilometers separate the call partners.
In order for online coaching to achieve the desired results, our coaches have special competences:
- Differentiated, explicit and implicit knowledge about the occasions and purposes for which online coaching can be used.
- Application competences and methodical creativity related to the use of different methods of online coaching
- Multimedia skills
- Design competence related to the entire process structure with the associated use of different media and related to the flexibility and improvisation ability for any necessary media change.
- Process competence related to the design of the virtual coaching process.
Which coaching formats are there?
You have not dealt with online coaching yet? In this Video the most important coaching settings and virtual coaching are briefly described.


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SAN FRANCISCO (CBS.MW) -- Burlington Coat Factory Warehouse Corp. BCF, +0.00% said after the bell Wednesday that second-quarter earnings totaled $41.7 million, 93 cents a share, vs. $27.1 million, or 61 cents a share, in the same period a year ago. Net sales for the Burlington, N.J.-based clothing retailer increased 11.3% to $875.7 million from $786.7 million last year, the company said. Same-store sales for the quarter ended Nov. 27 rose 4.8%, and December same-store sales increased 10.1%, according to the company.
Burlington Coat Factory Q2 earns jump 52%
Quote References
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Philippines Senate gives hope for torture survivors like Alfreda Disbarro
Alfreda Disbarro has shown enormous courage. She was tortured repeatedly by police in the Philippines following her arrest in October 2013. Alfreda was punched in her stomach and face, hit with a club, had fingers poked in her eyes, slapped, was forced to eat a mop and had her head banged against the wall. She was in such pain in the days that followed the beatings that she couldn't eat, had difficulty breathing and kept vomiting.
But Alfreda made the courageous decision to speak up, and her story has helped to lead to change. Alfreda Disbarro has been the focus of massive campaigning by Amnesty International to stop torture. She and her family have expressed their thanks for what Amnesty has done by highlighting her case.
And change is beginning to happen in the Philippines. Following the launch of our 4 December 2014 report, "Above the Law: Police Torture in the Philippines", the chair of the Philippines Senate Justice and Human Rights Committee proposed a Senate inquiry into the findings in Amnesty's report. This is an important start, for sure.
Alfreda and many others are waiting for justice. An investigation into the allegations of torture and other ill-treatment suffered by Alfreda Disbarro is urgently needed.
We know our call to the Philippines is being heard. Let us respect the courage that Alfreda and others, such as Jerryme Corre have shown by going public with their stories, and keep pressing for action. A Senate inquiry must lead to meaningful and long lasting change which will stop torture everywhere.
You can take action for Jerryme Corre this year as a part of Amnesty International's Write for Rights Campaign.


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I come from Switzerland. My name is Andi.
Every single day, I get to take a journey to another international country and meet special people and learn to communicate with them. The unique thing is that I don't need to book a flight to go to another country; I meet special people from all over the world because my job is to teach them the German language.
It's an interesting job - my students are from all over the world, from a wide variety of backgrounds and circumstances – each has a story.
Each day I widen my horizons and gain experience by being surrounded and interacting with so many different nationalities and cultures. I love working in this environment, as the most difficult thing for people coming to Switzerland is that of communication, especially for the first timer. Even for the Swiss, the difference between the Swiss German dialects to the formal German language isn't' always so easy.
As a native Swiss citizen, what I appreciate most are the mountains. This is a most exciting playground where I go to relax and calm down.
One day I hope to master wing suit flying. That is relaxation for me.
My name is Andi. I come from Switzerland.


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2020 Chevrolet Suburban Review, Engine and Performance – Significant modifies are on the procedure for following the combine of variants of Chevy Suburban. In 2019 we may see it with a diesel-fueled engine. Directly after Silverado 1500 van got it, we imagined this kind of conclusive outcome. Be that as it may, the most current spy pictures are attesting something else. The 2020 Chevy Suburban is spied together with fair back suspensions. We right now created around Cadillac Escalade for 2020 alongside its changes. It shows up as though certain parts will be accommodated those two models.
While the changes on Cadillac Escalade are the bit of the new innovation, the 2020 Chevy Suburban stays in the current. By the by, the vehicle ought to expect a redesign over the span of 2019 or 2020. The gigantic patch up includes completely new produce process. The Internal income benefit – independent back disavowal is part of it definitely. At whatever point we had any vulnerabilities, spy photographs will dispose of any doubts. Successfully, that isn't all the for Suburban SUV, since we could put some in vogue alterations and decisions the ongoing vehicle isn't giving.
2020 Chevrolet Suburban Interior
Regardless of what most chatters are really a key expression, this isn't just going to be an all-new vehicle. Despite reality, the Silverado is presumably going to be substituted for another edition; this can not earnestly beset the Suburban commonly on account of the fact GM will require a significant little smidgen of time ahead of time of when as an approach to release it on the business sectors. Consequently the 2019 Chevy Suburban will be its the waist of-whole life update so be foreseeing just negligible changes.
Conceded 2020 Chevrolet Suburban Review, Engine and Performance the give updated will never understand that distinctive changes, be anticipating the new Suburban in the meantime, by and by, utilize the identical stage, and surely the simple same continuing items as in the previous. This is visiting accommodate the SUV to clutch the magnificent choices that granted it which keeps at the most astounding quality of its training. The progressing variation accompanies its design which is immensely more confounded than that of the vehicle in spite of having the two showing a great deal of segments. This is likewise going to be the precedent with the potential future 2019 Chevrolet Suburban.
2020 Chevrolet Suburban Exterior
The greater part of individuals are commonly less inclined to find Chevy Suburban Rst rearrange, in basically any, an incredible extremely slightest certainly not on the inside some sort of unreasonable technique. Your drawing near to Suburban Rst reliably makes utilization of by and large this GMT K2 application, that influences it to talk about the indistinguishable motorized qualities despite the fact that for normally the Cadillac Escalade for the reason that pleasantly thinking about that GMC Yukon XL. Dependant on Chevy Suburban Rst system, all of connected with you regularly are in danger of perceiving the particular identical beginning up design. Essentially, we not the slightest bit rely upon genuine distinctive forms in design, we may see organization new outside shading choices. This is proper to all of connected to your enhancements while capably. Again, modify is far-fetched anyway there could be different tint systems. Totally, your cabin will commonly be for the most part an exact identical.
The genuine astounding serp, concerning the procedure, the bona fide all-round performance should likewise wind up noteworthy. Accordingly, Chevy Suburban Rst Pickup truck is without a doubt never at any point going to supply you essentially magnificent quality and furthermore better-rate. Significantly more, the genuine petroleum money related process can likewise be fulfilling. Be that as it may, a person's attributes keep getting not recognized forthright connected with an assessment create happens. This most reasonable reviews for the most part are in spite of the fact that this starting sort identified with this kind of long-oversee Car comprises of particularly the genuine identical price. In any case, the higher trims are regularly unmistakably exorbitant additionally around 70,000 dollars. Which means you, truth be told, should go to your chose model as laid out by one's value decision.
2020 Chevrolet Suburban Performance
It's difficult to consider a SUV that tips the scales at almost 6,000 pounds anything besides cumbersome, however the 2020 Chevrolet Suburban Review, Engine and Performance presents a defense for itself with its smooth ride and solid V-8 engines. We've given it a 6 out of 10. Standard on every one of the 2018 Suburbans is a 5.3-liter V-8 engine evaluated at 355 drive and 383 pound-feet of torque that buses capacity to either the back or each of the four wheels through a segment moved 6-speed programmed transmission. Given the weight this engine is entrusted with transporting, the Suburban's solid increasing speed is astounding. The programmed shoots brisk, smooth movements, and the engine even stop half of its barrels while drifting or amid light-stack heading to spare fuel. Four-wheel-drive Suburbans are appraised to tow 8,200 pounds; raise drive models are evaluated at 8,300 pounds.
The Suburban's thick-rimmed controlling wheel sift through the vast majority of the street beneath, however it's immediate with little on-focus slop and a consoling, coordinate feel at interstate speeds even on a breezy day. Given this present SUV's robust check weight, it's not really an unexpected that it battles to keep pace on thrilling streets contrasted with considerably lighter, car-based hybrids like Chevy's very own Traverse. Underneath, the Suburban's body-on-outline body is gotten from the automaker's Silverado trucks. In contrast to pickups, in any case, the 'Burb's strong back pivot is loop sprung, which results in a smooth, controlled ride with minimal side-to-side head hurl. It can't stay aware of opponents' completely free setups, however the Suburban offers a plusher ride with more suspension verbalization with the going gets additional harsh.
Read also 2020 Infiniti QX60 Features, Interior and Performance
2020 Chevrolet Suburban Release Date and Price
The hybrid could keep its establishment price for the high stage. Normal offer you that likewise incorporates LS clasp and oil engine will doubtlessly cost all around $55,000. Top clasp levels LT brings $3,000 and Top design is beforehand made reference to $65,000. The fresh out of the box new Internal income benefit isn't probably going to enhance the significance in the 2020 Chevrolet Suburban Review, Engine and Performance. Adequately, the hybrid ought to contend highlighting its essential rivalry. The diesel generator is one more aftereffect of the supply in the business. In any case, models utilizing these powertrains cost $3,000-$5,000 more than the basic fuel cut extents.


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Morning was getting colder and colder as winter made its way. Hands had to get used to cold and I had to remember to keep my gloves on and get used to working my equipment with them on. I found a nice spot along Bow River, where Cascade Mtn reflected on the slow moving water. Snapped few pictures before The hands were too cold.
Until next moment,


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Source: Electionland, 2016
There is no act more central to a democracy than voting. Electionland is a project that will cover access to the ballot and problems that prevent people from exercising their right to vote during the 2016 election….
The Electionland Coalition:
ProPublica, WNYC, CUNY Graduate School of Journalism, First Draft, Univision, USA Today Network


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Facts You Really Should Understand Concerning Truck Driving Schools
Getting a commercial driver's licence within Australia isn't any simple process. You need to pass various tests in order to ensure that you may be a responsible road user who'll definitely not endanger people's lives whenever driving. In order to get the best training possible for this type of licence, it is important to ensure that you select the right truck driving school that will help you achieve your own goals. This is the secret to passing the commercial driving tests the first time round.
So what actually tends to make a good truck driving school? That's the real question you must have answers to just before selecting the driving school of your liking. The first thing you should have a look at may be the training courses being offered. Commercial driving has five categories namely light rigid, medium rigid, heavy rigid unrestricted, heavy rigid synchromesh along with heavy combination licences. If you wish to take any of the 4 rigid based categories or perhaps decide on a mixture of all, then you need to pick a driving school that provides all these types of categories. This way you'll have a good amount of choices should you change your mind.
Another thing which you need to consider is the time flexibility that is available in each and every of the truck driving schools you are looking at. The truth is by the time, you're qualified even to make an effort to get a commercial drivers licence, chances are that you have significant driving experience. This means that sometimes, you might only need a one-day course or perhaps a course of many hours to qualify legally to drive such heavy vehicles. You have to therefore try to find driving schools which offer you such options in the event you need them to in order to stay away from wasting time mastering something you already have experience about.
Cost is furthermore a crucial issue when it comes to obtaining a commercial drivers licence. Incredibly you'll be able to access such courses for prices ranging between $100-$150 per hour or an alternative price range of $450-$950 for one-day courses. This really is quite a bargain simply because competitive prices for top quality driving educational courses don't come cheap. When you get driving schools for commercial heavy drivers covering licences from almost everything from light rigid commercial all the way to heavy rigid unrestricted commercial vehicles, then you need to grab it while you still can. Such offers will not come frequently enough.
In no matter what region of Queensland you are in, you always have to ensure that you decide on truck-driving schools which are usually RACQ approved. This can add excellent value to tour skills and elevate your chances of getting a job anyplace upon the continent. Driving Schools, such as Rightway, offer this kind of assurance and may provide you with great value for your hard earned cash. You do not wish to spend your hard-earned resources attending a course that may prove worthless in the long run, that is what may happen if you don't choose your driving school carefully.
Rightway is the biggest truck driving school on the Gold Coast with over 50 years background teaching people to drive trucks of all kinds. For more info check out this website.


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Thursday, August 9, 7:00PM
Poetry Night at Print!
Sally Bliumis-Dunn, author of ECHOLOCATION
and Chard deNiord, poet and author of I WOULD LIE TO YOU IF I COULD: INTERVIEWS WITH TEN AMERICAN POETS and editor of the anthology, ROADS TAKEN: CONTEMPORARY VERMONT POETRY
Sally Bliumis-Dunn, ECHOLOCATION: As a series, the poems in ECHOLOCATION swing back and forth from the natural world keenly observed--rain, birds, sunflowers, even a clam-- to the contortions of the human heart, mostly caused by hurt and loss. And isn't that where the best poetry resides, between the thing and the emotion, the swan and the grief? - Billy Collins
Chard deNiord, I WOULD LIE TO YOU IF I COULD: I Would Lie To You If I Could contains interviews with nine eminent contemporary American poets (Natasha Trethewey, Jane Hirshfield, Martin Espada, Stephen Kuusisto, Stephen Sandy, Ed Ochester, Carolyn Forche, Peter Everwine, and Galway Kinnell) and James Wright's widow Anne. It presents conversations with a vital cross section of poets representing a variety of ages, ethnicities, and social backgrounds. The poets testify to the demotic nature of poetry as a charged language that speaks uniquely in original voices, yet appeals universally. As individuals with their own transpersonal stories, the poets have emerged onto the national stage from very local places with news that witnesses memorably in social, personal, and political ways. They talk about their poems and development as poets self-effacingly, honestly, and insightfully, describing just how and when they were "hurt into poetry," as well as why they have pursued writing poetry as a career in which, as Robert Frost noted in his poem "Two Tramps in Mud Time," their object has become "to unite their avocation and their vocation / As their two eyes make one in sight.
ROADS TAKEN: CONTEMPORARY VERMONT POETRY: With its mystical landscape and fiercely self-reliant citizenry, Vermont has inspired poets from its earliest days. This anthology of contemporary Vermont poets represents a wide range of accomplished voices―both young and old, both renowned and relatively unestablished. Their poems reverberate with what W.H. Auden called "memorable speech" in a wide variety of forms and subjects. While there is no such thing as a particular brand of Vermont poetry, the poems in this volume claim Vermont as their place of origin, bearing witness to the remarkably rich and ongoing legacy of the state's poetic tradition.


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The fallout from the Washington football team's upset loss at California continued into Sunday as the Huskies were dropped from the Associated Press national rankings for the first time since 2015—Chris Petersen's first season as coach in Montlake.
The Huskies (6-3 overall, 4-2 Pac-12), tumbled from 15th to next-up outside the Top 25 following their numbing 12-10 defeat to the Golden Bears (5-3, 2-3). The UW received 120 votes, 12 behind Texas A&M, the last team to make it in the poll.
Setting off a series of uncomfortable college football dominoes, four-year starting quarterback and senior Jake Browning was yanked from the field in the third quarter after the UW offense bogged down, back-up and redshirt freshman QB Jake Haener threw a pick-six in the third quarter that put Cal ahead for good and the Huskies disappeared from the AP poll after being ranked for 35 consecutive weeks.
It was a harsh reality check for a Petersen program ranked 6th to begin the season and given serious national championship consideration as he welcomed back a veteran team. However, a spate of injuries to starters—seven as of Saturday—and equal number of underperforming veterans have led to this sudden falloff.
With the Huskies' exit from the poll, the Pac-12 claimed just two ranked teams—Washington State at No. 10 and Utah at No. 16.
The UW still has three games left, against Stanford, Oregon State and WSU, to try and return to the national rankings.


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2017 DMV Hoyas Biomedical Academic Scholarship Recipients
Joseph An
M.S. in Physiology
"If I was rich, one thing I would most definitely change is the research grant system... Entering the field as a young undergraduate, I was shocked by how vicious the fight for research funding was."
Anthony Arnette
M.S. in Integrative Neuroscience
"In order to retain natives of D.C., Maryland, and Virginia (DMV) within their respective region, jobs and especially schools throughout the DMV need to express and make it their mission to look after their own residents."
Andrew G. DeMarco
M.S. in Biochemistry & Molecular Biology
"Igniting the spark of interest in the STEM fields for all students at an early age and continuing to stoke that excitement is vital to our nation's progress and prosperity in an increasingly competitive global environment."
Meryem Divleli
M.S. in Physiology, Complementary and Alternative Medicine
"Reducing indoor air pollution requires a multifaced approach in terms of addressing pollutants typically used, physical structure of the environment, and education."
Neeka Karimian
M.S. in Biomedical Science Policy & Advocacy
"When students are able to see the real-world application of their studies and can find a niche in the community that fosters their drive for social good through a scientific application, they will see themselves thriving and growing in an environment that supports their growth as individuals..."
Hwa-Pyung "David" Lim
M.S. in Physiology
"Competition may fuel innovation in other markets and industries, but collaboration and corroboration are intrinsic features of good science."
Amissa Sei
M.S. in Physiology
"I believe in the new approach [epigenetics] in assisting medical doctors with offering more individualized, passionate care to their patients because it makes the idea of the whole 'doctor experience' more unique."
Jasmine Spears
M.S. in Biotechnology, Concentration in Drug Design and Discovery
"While finding the cure for this [Alzheimer's] disease is the ultimate goal, there are other areas in which money can be spent to help ease the inconveniences Alzheimer's disease brings."
Haley Suit
M.S. in Physiology, Complementary and Alternative Medicine
"Implementing integrative medicine programs in hospitals would help address many issues plaguing the current health care system, such as low quality of life, addiction to prescription pain medication, and stress and burnout."
How to Apply
You can be the next DMV (DC/MD/VA) Hoyas Biomedical Academic Scholarship recipient! Go to the DMV Scholarship page for the application instructions and application.
Give towards BGE Scholarships
Supporters of Biomedical Graduate Education are encouraged to make a donation to ensure the continuation of the DMV Hoyas Biomedical Academic and Hoyas for Science Scholarships.


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The Chamber is offering additional overflow seating for the Feb. 1 lunch, which runs from 11:30 a.m. to 1 p.m. There will be room for 100 additional people to watch a live video feed of the speech in the hotel's Arbor Room. Cost is the $35, and the tickets are available on a first come, first served basis.
Categories : Business Speaker News, Speakers News
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