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Ultivue Inc. Announces Completion of its Series B Financing
CAMBRIDGE, Mass, January 23, 2018--Ultivue, a venture-backed company developing reagent-driven solutions for high-performance biological imaging in situ, has announced today that it has closed a $20 million Series B funding round led by existing investor ARCH Venture Partners. New participating investors accounted for approximately half of the investment and included 6 Dimensions Capital, a recent merger of WuXi Healthcare Ventures and Frontline BioVentures, Yonghua Capital, Sangel Capital, and Applied Ventures. Ultivue intends to use the new round of capital to productize and commercialize its InSituPlex™ technology for unbiased biomarker analysis in tissue, at a high level of multiplex with high spatial resolution. The initial commercial focus will be in translational and clinical research markets, with a rapid transition into regulated in vitro diagnostic markets.
New investor and Ultivue Director Leon Chen, 6 Dimensions Capital's Chief Executive Officer, commented, "We are very pleased with our investment in such an innovation-driven company enabling personalized medicine, and we are dedicated to synergistically accelerate the adoption of Ultivue's InSituPlex offerings into clinical diagnostics." Keith Crandell, ARCH Ventures Partners' Co-founder and Managing Director, said "the InSituPlex technology is now proven and game changing, and we are confident that Ultivue's products will be quickly adopted as precision medicine reagents by the fast-growing tissue digital pathology market."
Dr. Michael Natan, Ultivue's Chief Executive Officer added, "We have assembled an exceptional team to develop and commercialize InSituPlex technology for tissue sample analysis, and we are delighted to have the support of investors who share our commitment to offer disruptive solutions in health science. The launch of our first products later this year will comprise the first step of our long-term goal: to offer industry-leading diagnostic products that favorably impact patient care."
Ultivue will present a scientific update of its recent InSituPlex technology developments, including automated workflow improvement and overall performance, at the 25th International Molecular Medicine Tri-Conference MMTC meeting conference in San Francisco, on February 12, 2018, in the Cancer Molecular Markers session.
About Ultivue
By developing a single set of novel, proprietary reagents used both for biomarker discovery (higher content, low throughput) and translational use (lower content, high throughput), Ultivue is connecting the insights gained from research directly into the pathology lab. Ultivue's UltiMapper™ multiplexed assays applied to tissue biopsy samples enable simultaneous quantitation of multiple biomarkers with sub-cellular spatial resolution and fit completely within traditional IHC workflows. Translational and clinical researchers leverage UltiMapper assays to elucidate complex biology and demonstrate their clinical utility as precision medicine research tools. Ultivue is expanding its UltiMapper assay product portfolio and menu of contract research services to provide a comprehensive set of precision medicine solutions for oncology research and focus in other therapeutic areas.
Ultivue is based in Cambridge, MA. For more information, visit www.ultivue.com
For Research Use Only. Not for use in diagnostic procedures.
Louis Levy


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Forbes Coaches Council members are leading business and career coaches. Helping others grow impactful businesses and fulfilling careers, each new coach is a wonderful addition to the group. Join us today in welcoming one of our newest members: Daniel Ortiz.
Daniel Ortiz is the founder of Latino Success Academy. The academy's mission is to support the personal and professional growth of Hispanic entrepreneurs. Daniel is America's #1 Latino Success Coach and helps his clients brand themselves, and get more sales and customers.
He recently developed and presented his signature seminar, Winning the Inner Game of Business & Life. Additionally, he just started writing his fourth book, also titled Winning the Inner Game of Business & Life.
Looking to connect? Reach out to your member concierge at firstname.lastname@example.com and mention how you could help each other out.
You can also connect with Daniel on LinkedIn.

subset: commoncrawl


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Dead Man(ager) Walking?
"As I always say, a command is a lonely job. It isn't easy to make decisions. Sometimes the captain of a ship needs help. And by help, I mean constructive loyalty. What I'm trying to say is, uh, a ship is like a family. We all have our ideas of right and wrong but we have to pitch in for the good of the family. If there was only some way we could help each other."
Grasping at Straws
"Get your motor runnin' " — Steppenwolf
Opening Day
Call it what you will. Renewal. A new beginning. A second chance.
The Blueprint
The mythical map pointing the way to Kentucky's demise is a unicorn
It unclear exactly when the narrative began. Perhaps it was in December after Kentucky put UCLA into the Maytag and hit "spin cycle." Or maybe it was right after two David Blaine-like escapes against early SEC opponents. But, soon thereafter, a game involving the Kentucky Wildcats couldn't begin until the "blueprint" for taking them down had been drawn up, discussed and disseminated to the basketball world at large.
Pitching. Again.


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Macular Degeneration Eye Care at Hampton Roads Eye Associates
Macular degeneration is an eye disorder that makes it difficult to see fine details. The condition affects the macula, the part of the retina responsible for central vision. It is marked by the deterioration or breakdown of the eye's macula. The macula is a small area in the retina – the light-sensitive tissue lining the back of the eye, which is responsible for your central vision, allowing you to see fine details clearly.
Types of Macular Degeneration:
- Dry Macular Degeneration
This is the more common type and is caused by aging and thinning of the tissues of the macula. Macular degeneration usually begins when tiny yellow or white pieces of fatty protein called drusen form under the retina. Eventually, the macula may become thinner and the patient's vision will worsen slowly over time.
- Wet Macular Degeneration
Wet macular degeneration occurs when abnormal blood vessels begin to grow underneath the retina. This blood vessel growth is called choroidal neovascularization (CNV) because these vessels grow from the layer under the retina called the choroid. These new blood vessels may leak fluid or blood, blurring or distorting central vision. Vision loss from this form of macular degeneration may be faster and more noticeable than that from dry macular degeneration.
Symptoms of Macular Degeneration
In the beginning stages, you may not have any noticeable symptoms, however as it progresses, you may notice some symptoms, which vary a little between the two types of macular degeneration.
Symptoms of Dry Macular Degeneration
- Blurry distance and/or reading vision
- Need for increasingly bright light to see up close
- Colors appear less vivid or bright
- Hazy vision
- Difficulty seeing when going from bright light to low light (such as entering a dimly lit room from the bright outdoors)
- Trouble or inability to recognize people's faces
- Blank or blurry spot in your central vision
Symptoms of Wet Macular Degeneration – these symptoms usually appear and get worse fairly quickly.
- Distorted vision — straight lines will appear bent, crooked or irregular
- Dark gray spots or blank spots in your vision
- Loss of central vision
- Size of objects may appear different for each eye
- Colors lose their brightness; colors do not look the same for each eye


text:
Direct access by the White highway.
Daily link with Annecy, Geneve, Lyon, Courmayer and the main station of Mont Blanc.
From St Gervais - Le Fayet station, connection to Chamonix (St Gervais - Le Fayet - Chamonix - Vallorcine line)
The access plan is highlighted in red from the Chamonix South roundabout of the White highway.
Design © 2004-2020 frans


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Greensboro businesses may decide that participating in a merger or acquisition makes good business sense. Whether it is taking advantage of market synergies or simply filling a gap in core competencies, mergers or acquisitions can be a good idea. There may be some legal formalities that must be attended to, however, before a merger or acquisition can be executed. This blog post will briefly discuss one of these possible formalities: compliance with antitrust law.
The first thing that should be done in the antitrust area is determining the market share of each company participating in the merger or acquisition. Often, business law attorneys can do this computation without special assistance. Sometimes, however, it may be necessary to use the services of an economist to get an accurate figure.
Once a letter of intent is signed, a formal legal opinion will be sought on the antitrust and other legal aspects of the transaction. At this point, the legal team will need access to a great deal of company information. The legal team will probably provide the management team with a checklist of needed information. Business law attorneys are usually happy to provide an explanation if management wants to know why certain items of information are needed.
If companies don't pay attention to the antitrust aspects of a transaction, the costs could be severe. The government has the power to block certain kinds of transactions from occurring. Depending on the circumstances, the government could also move to get an order of divestiture or even an order preventing a company from making any other acquisition in the industry for 10 years without prior approval. Further, if a private party proves it suffered injury from an illegal merger or acquisition, it could be entitled to damages equaling three times the amount of the financial injury it actually suffered.


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Community dinner in Hinton
Once again this community dinner proved to be a joyful occasion for all who attended. This month it was hosted by the Gateway Community Church with ambitious volunteers helping to make the event another success. Approximately 100 hungry souls showed up to enjoy the fellowship and great ham dinner with all its fixings rounding out with ice cream for dessert. B.R.I.D.G.E.S. on 111 Government Road accommodated the happy crowd.
The Hinton Community Dinner Program is run by a committee of volunteers and chaired by the Town of Hinton, Family and Community Support Services staff. With a limited budget it relies solely on community donations to make the program a success.


text: February 21, 2014 at 10:58 AM Inslee considers raising minimum wage for state workers Posted by Kyung M. Song WASHINGTON — Gov. Jay Inslee said Friday his administration is reviewing the possibility of raising the minimum wage for state workers and contractors. Inslee spoke outside the White House with a group of Democratic governors after a morning meeting with President Obama and Vice President Joe Biden. His statement was the first time Inslee had indicated… More Comments | More in Governor | Topics: Jay Inslee, minimum wage


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Campaign Update, 16 May
CAMPAIGN UPDATE – Marching towards better days!
In the past month we have made considerable progress with our campaign which has generated overwhelming support from across Britain and beyond. Media coverage has included the BBC Online (see www.bbc.co.uk/news/uk-35978418), Radio 4, BBC London News and London Live (see: www.youtube.com/channel/UC1mebB7LLzqoY89ojB91MCw), the Evening Standard, Jewish Chronicle, local papers and more besides.
After meeting with campaign founder Jason Charalambous and historical advisor Dr Helen Fry, the Chief Executive of Bletchley Park, Mr Iain Standen wrote an article on his personal blog highlighting the importance of a museum at Trent Park: https://historicmusingsblog.wordpress.com/…/an-uncertain-f…/
Berkeley Homes who intend to develop the site into flats and houses, exhibited their initial master plan for the site over the past few days – it can be downloaded here: http://www.trent-park.com/…/consultation-3-berkeley-trent-p…
With regards to our call for the listed mansion house to include a museum, Berkeley propose to offer only half the ground floor and a third of the basement, with the remainder forming two flats, one of which will have use of the terrace. The upper floors (including attic) to also be converted into flats. They also propose that the museum will be accessed through a side door on the East Wing, with the grand front entrance to the mansion reserved exclusively for residents only.
Whilst this initial proposal is a good start, and a reflection of the hard work countless people have put in since this campaign was launched, Berkeley's plans are unacceptable in their current form.
For a museum to succeed and thrive, and achieve its full potential as a national attraction, it needs to be of sufficient scale and therefore include the entire ground floor and basement as a minimum. A café and gift shop are essential features of any museum and these also need to be factored in together with sufficient exhibition space to tell the estate's extraordinary history. Nothing less than public access through the mansion's grand front entrance will do. Ultimately the two proposed flats on the ground floor and basement – less than 1% of the total units they are proposing on the site (245 in total), must also be dedicated to the public.
Berkeley have yet to confirm whether the restored swimming pool will enjoy public use or be reserved exclusively for residents.
We are currently working with a team of leading specialists on a comprehensive museum concept and business plan – it will illustrate how our vision for Trent Park mansion to become a world class World War Two museum can be achieved. It will form the basis for continued negotiations with Berkeley Homes and Enfield Council to ensure that sufficient space is allocated for the public benefit.
We have come a long way since our campaign was launched just a year and a half ago, and we could not have done so without your support – thank you so very much. We still have some way to go (Berkeley have said they intend to submit a planning application in the Autumn), however we believe we are on track to secure a positive future for Trent Park that will honour the extraordinary role it played in our Nation's history and leave a legacy that will benefit the public for generations to come. In the words of Sir Winston Churchill, we believe we are "marching towards better days".
Please continue to share our petition and encourage others to sign it: https://www.change.org/p/berkeley-group-save-trent-park-the… and thank you again for your invaluable support.


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The Secret War
A glimpse into the dark world of rescuing victims of trafficking and slavery
Dear Friends,
It sounds like something from a spy novel. Secret plans, getaway vehicles, corrupt bureaucracy, kidnapping and, of course, plenty of bad guys.
But this is not fiction.
This tragic story is being played out now, as I write this, in an undisclosed country. The enemies are depraved human beings eager to line greedy pockets, and "an entrenched, corrupt system—one that profits from the sale of its innocent, most vulnerable citizens to prop up an ailing economy" on one hand, and poverty, desperation, hunger and extremely broken, dysfunctional families on the other.
The victims are children, many of them girls under the age of 13, who are bought, sold or rented to be repeatedly raped and beaten. They are often pimped by destitute, drug-addicted mothers, or by stepfathers (or boyfriends of the mother) or relatives (such as an uncle). Grandmothers are also known to get in on the profits at the expense of their own grandchildren.
The front line soldiers in this real-life drama are trusted Heaven's Family partners who risk their lives and freedom to rescue these children. Sometimes the rescue process takes years because inefficient bureaucracies process these cases so slowly. At other times, government officials are paid off by traffickers and pimps—or they receive death threats that force them to drop a case.
The good news is that an 11-year-old girl was recently rescued from a stepfather who had been renting her out. After a few weeks in an environment of love and care, she's beginning to thrive. The fight is currently on for her younger sister and two other girls.
We wish we could tell you more, but to do so might jeopardize the work our partners are doing. Our purpose in writing this update is to prompt you to pray fervently for them—their lives depend on it. Also know that your gifts to the Human Trafficking/Slavery Fund are making their work possible. Thanks for standing in the gap with them for the sake of these precious children.
Jesus passionately loves these little ones, and will without doubt richly reward those who fight to free them from this ultimate of oppressions.
Only because of Him,
Jeff & Karin Trotter
Directors, Human Trafficking/Slavery Fund


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Tax Credits, Penalties And Age Rating: Parsing The GOP Health Bill
Today in Your Health, we answer some of your questions about the Republican plan to replace the Affordable Care Act. You've sent us many questions. And we've lined some of them up with NPR's health policy correspondent, Alison Kodjak, as well as Julie Rovner of our partner Kaiser Health News.
Good morning to you both.
JULIE ROVNER, BYLINE: Good morning.
ALISON KODJAK, BYLINE: Good morning, Steve.
INSKEEP: They're in our studios. We're going to get pretty wonky, pretty detailed. But let's start with the basics. Orient me on what the basic Republican plan is.
KODJAK: Well, Steve, the biggest change in this plan is that it gets rid of what's called the individual mandate, which is the requirement that everybody have health insurance.
KODJAK: And it also gets rid of the Affordable Care Act's income-based tax credits and subsidies. It replaces those with a fixed tax credit, a single amount that everybody whose income is under $75,000 gets.
INSKEEP: Based on their age, right?
KODJAK: Based on their age. So it go up as you get older. And you use that tax credit to buy a health insurance plan on the open market.
INSKEEP: So you change these rules - some people get a little bit more; some people get less; some people feel they're getting an awful lot less, Julie Rovner.
ROVNER: That's right. And the other big thing that this bill does is it eliminates the expansion of the Medicaid program for low-income people - gradually, but it does make it go away. And of course, it repeals almost all the taxes that were raised in the Affordable Care Act to pay for the benefits since it's going to have fewer benefits.
INSKEEP: OK. So every single provision of this affects somebody's bottom line - personal bottom line - millions of people. And we're getting lots of questions about it. The first one that we're going to listen to is from Nkonye Adaikpoh in San Antonio, Texas.
NKONYE ADAIKPOH: What provisions are there for those who experience financial hardships - such as a job loss, death in the family, divorce - and can't buy insurance?
INSKEEP: OK. If you're broke, what do you do, Alison Kodjak?
KODJAK: Well, there's no specific provision to help people if they don't qualify for Medicaid. No matter what your circumstances, as we said before, you get this age-based tax credit. The idea is that Republicans eventually will get rid of enough regulation that lower-cost, sort of stripped-down health insurance policies will be available for people who can't really afford more comprehensive coverage.
INSKEEP: That's the hope. But the reality right now, according to the Congressional Budget Office, is some people just realistically aren't going to be able to use this subsidy to pay for insurance. Is that right?
KODJAK: Exactly. As the market stands now, there's really not a lot of insurance policies, or any, available for, like, the $2,000 a year is the tax credit for people under the age of 30.
INSKEEP: OK. Let's go on to another question here. Mollie Gelburd asks the question from Washington, D.C., and wants to know this.
MOLLIE GELBURD: What's the policy behind providing age-based tax credits as opposed to income-based?
INSKEEP: There we go, Julie Rovner. Why do that?
ROVNER: Well, I think there are two main reasons. One is simplicity. Right now, the tax credits are income-based, and so you have to verify your income. And you have to - they use last year's tax returns. It's very complicated, and sometimes people end up paying more at the end of the year.
ROVNER: The other thing about age-based tax credits is the hope is that it will get more younger, healthier people into the individual market. That's what the Affordable Care Act was trying to remake. There have not been enough of those people. And that's one of the reasons that costs have gone up. But...
INSKEEP: Let me just make sure I understand this. So if I'm 25 or 30, I got out of college. I got a decent job as opposed to a poor-paying or low-paying job, I might have no subsidy now. But I might have a couple thousand dollars under this plan, is that right?
ROVNER: That's exactly correct. It will definitely make it easier for younger people to afford health insurance. But the trade-off - as you mentioned, there's lots of winners and losers - is that older people, people who are not quite old enough for Medicare but between about age 50 and 64, will pay a lot more. That's the now-famous Congressional Budget Office estimate, that a 64-year-old will go from paying $1,700 a year now to $14,000 if this were to become law.
INSKEEP: And these are a lot of Republican voters. And this is the provision that's causing a lot of Republicans to say - wait a minute - not a final plan yet. We'll try to work on that if we can.
KODJAK: Exactly. And that's one of the things that has happened over the weekend. Republicans in Congress, especially Paul Ryan, have said they're going to look at that part of it because it's gotten so much pushback that they're trying to see what else they can do, possibly increase the tax credit amount for those older people who don't get employer-based health coverage.
INSKEEP: Although that means it would cost more. And there are conservative Republicans already concerned about how much this costs, right?
KODJAK: Yes. And that's why this is thorny (laughter).
INSKEEP: OK. Well, let's get another question on the table here from Leslie Shatz (ph) of Deer Park, N.Y.
LESLIE SHATZ: Could you please explain the difference between tax credits and subsidies? Will there be quarterly tax credits or just year-end?
INSKEEP: What's the difference, Julie - tax credit, subsidy?
ROVNER: Well, actually, this is a common misunderstanding. The main way that the Affordable Care Act helps people pay their premiums is a tax credit. It's just everybody refers to it as a subsidy. So basically, the...
INSKEEP: Which effectively is - they're just not necessarily writing me a check.
ROVNER: Right. We're swapping one tax credit for another tax credit. And what makes you not realize these are tax credits is that neither one of them comes at the end of the year when you file your taxes. They are both what's called advanceable, which means you can get them in advance to pay your monthly premiums, and refundable, which means that even if you don't earn enough to owe taxes, you are entitled to that tax credit. Those two things would remain the same. It's just, as we pointed out, the amount of the credits would change, and the way you get the credits would change.
INSKEEP: OK, not technically a subsidy. Are there are also subsidies that are part of this plan - actual subsidies, payments to people?
ROVNER: There aren't. But there are actual subsidies (laughter) in the Affordable Care Act. Those are for people who earn less than two and a half times poverty. And that's to help them pay not their premiums but to pay their out-of-pocket spending, their deductibles and co-insurance.
INSKEEP: OK. One quick last question from Anne Paulson of Los Altos, Calif.
ANNE PAULSON: If I were 62 and I decided health insurance was too expensive and I'd wait for Medicare, I wouldn't get a penalty - right?
INSKEEP: Would you, Alison?
KODJAK: No, you wouldn't actually, unless you got sick, at which point your penalty would be that you'd have to pay for your health care out of your own pocket because you wouldn't have any insurance.
INSKEEP: Or pay to get health insurance back - right? - because they can't deny you with a preexisting condition.
KODJAK: No, they can't deny you with a preexisting condition. The risk is that you would have to wait for the open enrollment period. So there would be this period of time, perhaps, between when you found out you were ill and when you could buy an insurance policy to pay for that.
INSKEEP: That's feeling like casino gambling.
KODJAK: A little bit (laughter).
ROVNER: And there's a 30 percent premium increase for that year.
INSKEEP: OK. Well, thanks very much, guys, for answering some of the many, many, many questions about the Republican replacement to the Affordable Care Act.
Julie Rovner of Kaiser Health News, good to see you again.
ROVNER: Thank you.
INSKEEP: And NPR's Alison Kodjak, thanks to you for coming by.
KODJAK: Thanks, Steve.
INSKEEP: OK. We're going to be answering more questions as this debate goes on. You can tweet us @morningedition using the hashtag #ACAchat.
Copyright © 2017 NPR. All rights reserved. Visit our website terms of use and permissions pages at www.npr.org for further information.
NPR transcripts are created on a rush deadline by Verb8tm, Inc., an NPR contractor, and produced using a proprietary transcription process developed with NPR. This text may not be in its final form and may be updated or revised in the future. Accuracy and availability may vary. The authoritative record of NPR's programming is the audio record.


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I have a few memories from the TN apartment, to which we moved, from FL: I saw Santa fly by my window, my mom made gravy that came to life, and my sisters found my life fortune, in pennies, under my bed. All 3 of these truly happened when I was 3 years old, in an apartment, in Red Bank, TN. Remind me to tell you those stories another time.
My classicMAZ stories begin around 1976-77, in a little house on Easton Avenue, Red Bank, TN. The driveway was so steep, you could not see over the dashboard, as mom or dad drove into the carport. The house was so tall, I would tire walking up the steps to the front door, and the house was so big, I was scared to sleep in the dark. Today, on Google Earth, I believe I found the house where my stories begin. Much has changed in 40 years.
I remember being excited to play in our backyard woods, and in the amazing carport that had a "rich people" laundry room storage closet. After being a family of 5, in the apartment, we would now dwell in a palace.
The day we began life on Easton Avenue, I was standing in the front yard. If there were bushes, they certainly were not overgrown and concealing what lurked in the house to the left. I bent over to pick up my green "Beth". "Beth" was a ball my mom had bought me at the grocery store, drew a face on it, and then presented me with my new friend. I named her "Beth". In later years, others would use my mother's genius idea, but she would never receive credit.
As I picked up Beth, the earth began to shake and the most horrifying red monster scorched my face with his hot breath and slapped me backwards down the hill with his sloppy wet tongue.
This would be my last day in the yard on Easton Avenue.
I never played in that magnificent backyard. I would stare out of our patio door, dreaming of the adventures I wanted to have and then THUD Jason would appear on the sliding glass door, sending terror through my body.
Mom said he just wanted to play, but I knew he wanted to eat me.
A few times, I would look out a side window, or cling to my mother screaming, but I secretly watched a red monster perform an amazing feat with his owner......even my dad. Jason put his paws on my dad's shoulders and stood up.
Eye to eye, Jason would dance with my dad.
Over the next 18 months, 5 stories would unfold that would forever change me.
The cure for depression
Already dreading the depression that comes with trying on bathing suits, I grabbed up several different styles and headed to the dressing room. I wasn't satisfied with my choices because the styles and colors that caught my eye, we're not made to hold any sort of body parts, let alone an abundance of body.
Furthermore...the prices! I don't think I am alone in needing a different size bathing suit every year:
10- the year that I exercise daily, eat small sensible snacks throughout the day and sleep well.
12- the year I exercise several times a week, enjoy some tasty food, and lose a few nights of sleep
14- the year my exercise is purely focused on my brain, I live for burgers and bourbon, and I forget what sleep is
While searching the racks for a classy, affordable suit that could hold the MAZ, I found words escaping my lips at great speed and volume, "where the heck do you put your.....where are the.....what! EIGHTY DOLLARS ON SALE?"
I quickly decided I would not pay for a full suit, a tank suit top would do. I had swim skirt bottoms at home.
After slingshotting one top under the stall and on the feet of the lady next door, putting one very strappy top on backwards and creating a turkey-in-the-string-wrap effect, and then seeing the the stripes on one of the tops were indeed NOT supposed to be bigger in sporadic areas, I finally settled on a simple black top. It was $59, on sale for $41, and only half a suit, but I decided I would shut my eyes and make the purchase. I did have a $25 gift card gifted to me at Christmas that I could use.
The sale discount registered, the gift card was swiped...."your total is $7.61."
This immediately became the happiest shopping moment of my life!
July 2017


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In France, a civil marriage is mandatory and this takes place at the local town hall "mairie". French law requires that at least one of the couple has lived in France for more than 40 days immediately prior to the wedding. Once the legal civil wedding has taken place, couples can opt to have either a religious or non-religious ceremony.
For many couples from abroad, the simplest option is to have their legal wedding in their home country first (this could be a very small "secret" wedding) and then to choose either a religious ceremony or a symbolic blessing here in France. This avoids much complicated paperwork and translation whilst having the advantage of being able to hold your French wedding anywhere you choose and to celebrate it in a very personal and unique way.


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Corner Health Center
This venue doesn't have a description. Can you add one?
Future Events
- No events -
Past Events
Saturday, October 28, 2017 from noon-4pm
@Corner Health Center
Are you new to activism but want to get involved? Do you have experience in activism but want to build further on your efforts? Direct action is an important tool in building a movement that will actually win. From suffragettes and sit-down strikes, to the civil rights movement, to ActUp and Occupy, direct actions have helped propel social movements to success. This training is provided by Michigan People's Campaign and will focus on how to create and conduct effective direct actions, safely and peacefully, in support of making change. Topics covered include: -Building an "arc of escalation" -important roles within an action -legal and safety considerations -how to prepare for actions and choose targets -what to do if you actually win! A practice event will also take place. This event is free. https://www.facebook.com/events/1287417431369772/


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Well these 6 years dont seem like 6 years at all. They feel like a life time. I feel I have known all my life. Here's to us and growning older and still comforting and encouraging each other with our (mis)trials in losing some weight!
Here's to you and your dreams, beliefs and smile. May you have the best years of life coming with more laughter, happiness and sunshine. Love, M.
"Hey where did we go, days when the rains came?
Down in the hollow, playin' a new game
Laughing and a running hey, hey!
Skipping and jumping
In the misty morning fog with our hearts thumpin' and you ...
My brown eyed girl
You, my brown eyed girl" (Billy Joel)


text:
January 13, 2019
Lynnwood Police Department
19321 44th Ave. W.
Lynnwood, WA 98036
LYNNWOOD, WA (January 13, 2019) - Police continue to investigate a collision that occurred near the 19700 block of northbound 76th Ave W. The collision occurred at approximately 3:45 PM. Preliminary information is the suspect driver may have been traveling at a high rate of speed and struck a parked, unoccupied vehicle, before striking another vehicle driven by an adult male. The suspect fled the scene of the collision on foot but was captured by Edmonds police officers. The victim driver that was struck was transported to Harborview Medical Center where he has since succumbed to his injuries.
There were no passengers in either vehicle. The suspect is in his 20s and has been arrested for investigation of vehicular homicide. No additional information is being released on the deceased pending notification of next of kin.
Police are continuing to investigate the collision.
Commander Sean Doty
LPD Media
# # #
City of Lynnwood
19100 44th Ave W
PO Box 5008
Lynnwood WA 98046-5008
Copyright 2019 City of Lynnwood All Rights Reserved


text:
Offensive Security announced today the general availability of the Kali Linux 2019.1, the first update of the popular ethical hacking and penetration testing operating system in 2019.
Kali Linux 2019.1 kicks off the new year in style for fans of the penetration testing GNU/Linux distribution, which is based on the Debian GNU/Linux operating system, as it's the first release to ship with the latest, greatest, and widely used Metasploit 5.0 penetration testing framework.
Metasploit 5.0 is a major update that introduces numerous new features and improvements to the penetration testing framework, among which we can mention a new search engine, new evasion modules, integrated web services, support for writing shellcode in C, as well as a new json-rpc daemon.
"The big marquee update of this release is the update of Metasploit to version 5.0, which is their first major release since version 4.0 came out in 2011," reads today's read more)
from Softpedia News / Linux https://news.softpedia.com/news/kali-linux-ethical-hacking-os-kicks-off-2019-with-metasploit-5-0-and-arm-updates-525004.shtml…


text:
Red Fort
Book a chauffeur service in Delhi
Airport transfers, corporate events, leisure trips
Private coach hire | Minibus hire | Executive limos | Economy to luxury cars
TripCenter in Delhi
TripCenter is all about personalizing your ground transportation experience. It is not just coach or minibus hire in Delhi, but your associate who is right there for you to make your ground transportation booking as seamless as possible but with the guarantee of a five-star service for private ground transport. From the time you arrive in Delhi till the time you say it a goodbye, TripCenter wants to make your experience of travelling a delightful travel expedition.
TripCenter is your dedicated travel partner for ground transportation. Book airport transfers and chauffeur service in Delhi at most competitive prices and enjoy quality service vetted and assured by TripCenter. Find out more from the content-rich listing of available vehicles from TripCenter partner suppliers with their real-time prices. We believe in giving you all the controls in choosing your right vehicle at the right price from the right service provider.
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Explore and live Delhi like there is no tomorrow.
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The capital city of India is considered to be one of the oldest cities in the world. In fact, the beauty and the historical importance of this town cannot be ignored. It has some of the amazing places among the must-visit places list such as The Red Fort, The Lotus Temple, and India Gate which you can visit with your chauffeur service. Its proximity to cities such as Agra, Haridwar and other tourist places also makes it one of the desirable travel spot.
The old markets serve you with an eclectic mix of latest fashion, books at dirt cheap prices and home decor at extremely low prices. It is a shopper's delight.
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Popular places to visit
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Feminist-theory majors, start your master's theses. This debut delves deep into the mind of your typical "sensitive" douche bag, a young Brooklyn writer who's willing to pay for an ex's abortion but who still admits to being "the kind of guy women call an a–hole." Except there's a catch: The Love Affairs of Nathaniel P. was written by a woman. All of which suggests that it should be a revelation — finally, a takedown of literary jerks by a writer who's probably dated her share! — or at least a sharp psychoanalysis of how men like Nathaniel P. (as the main character is called) differ from womanizers of generations past. What has being "a product of a postfeminist 1980s childhood and politically correct 1990s college education" taught him about hookups? Will the fact that he has "learned all about male privilege" prevent him from trying to guess his dates' cup size?
The short answers? Not much, and nope. What could've been an American Psycho for hipsters feels like a traditional romance as Nathaniel attempts to make things work with a fellow writer named Hannah (who's "almost universally regarded as nice and smart"), get over his ex Elisa, and stop flirting with the prospects at the bar. Nathaniel's fights with Hannah are so realistic they feel familiar, and Waldman captures the casual nature of modern relationships well. (Nathaniel doesn't date so much as hang out.) But most of his failed relationships boil down to one problem: He just isn't that into her, her, or her. Same as it ever was, ever since Don Juan. You don't need a female writer to figure that out. B-
The Love Affairs of Nathaniel P.
|Complete Coverage


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When you have a real pain in the neck, it is a cause for concern, especially when the pain sticks around longer than a few hours or a couple of days. There are many reasons for neck pain, ranging from sleeping incorrectly the night before to sleeping with bad pillows or on a bad mattress to pulled or strained muscles to a strenuous workout. We've all experienced neck pain at least once and understand how excruciating it can be. But for some people, the pain doesn't subside and becomes a huge cause of concern.
You can attempt to stop neck pain yourself. Some people successfully eliminate the pain and think nothing more about it. This is the ideal solution to neck pain, of course. Some of the techniques to try to minimize or totally eliminate your neck pain:
· Apply an ice pack to the neck for 15 minutes, followed by heat for 15 minutes. Complete this procedure 2x daily until the pain subsides.
· Gently massage the neck on each side and turn it from side to side to stretch out the muscles. Sometimes nothing more than a good stretch is needed to alleviate soreness in the body.
· Maintain good posture to minimize neck aches and pains. The neck is aligned with the spine and bad posture can be a culprit of neck pain.
No one wants to prematurely visit a doctor. It is an expensive visit, after all, even when insurance is available to use to offset the costs. But, protecting your health is of top concern and sometimes you'll need to make that visit whether you like the idea or not. When is it time to see a doctor for the pain? If you have tried to stop the neck pain with OTC remedies to no avail and the pain is standing in the way of your day to day activities, it is beyond time to schedule an appointment at the neck pain management center. The doctor can determine the cause of the pain so treatment can begin, hopefully resulting in the demolition of the pain that you feel.
Other signs that it is time to schedule an appointment with the doctor are:
· There are accompanying symptoms with the neck pain, such as headaches, tingling in the extremities, or heart pain.
· The pain has persisted to no avail for several weeks.
· Discomfort worsens despite treatment.
· Pain develops after an auto accident, slip and fall injury, or other type of personal injury accident.
Of course you want to see the doctor (or visit an emergency department) anytime there is trauma to the neck. Neck trauma can occur any time a serious injury happens. This type of trauma is commonly experienced by athletes when playing sports and after car accidents, but there are many other causes as well. Be sure to make a visit to the doctor as soon as possible if you sustain an injury that causes the pain or if you suffer from muscle weakness or a high fever with the neck pain.


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**●Strawberry crystal** Strawberry Crystal helps love and interpersonal relationships, enhances love fortune and personal charisma, and helps attract beautiful marriages. The wearing of strawberry crystals by business personnel can increase the performance and attract business. -------------------------------------------------- ------------------------------------------------- https://live.staticflickr.com/65535/48960155523_7e8d482f64_b.jpg **【product name】** 106 needs for life **[Material]** Strawberry crystal brass **[Size]**__(Please add more than 1~1.5 cm comfort range for the hand circumference, and add the total size to choose the size)__ 14~14.5 cm☞ S 15~15.5 cm ☞ M 16~16.5 cm☞ L **[Dimensional measurement see here]** Take a tape measure around your wrist for measurement, or use a thin line to measure. The measured size, according to your preference for tightness, it is recommended to reserve 1~1.5 male to be comfortable to wear. **[about the product itself]** ●The size of each natural stone will be different. The length of the finished product will not be exactly the same as the size of the order. The error is within ±0.5 cm. ●The color and texture of each natural stone are unique, and the actual product cannot be exactly the same as the natural stone of the product. ●Because the size of the selected products is different, and the size of the ore is not exactly the same, the arrangement of the finished goods is completely adjusted by the designer according to the length. No additional notice is given. If there is any special demand, please feel free to contact us. ●Customer other sizes, welcome to write to the designer. -------------------------------------------------- ------------------------------------------------- **[Usage and maintenance methods]** ● Long-term exposure to water, sweat, cosmetics, etc. will accelerate the fading and oxidation of gold plating and brass. ● It is not recommended to wear in bathing, swimming and hot spring areas. ●When not wearing, it is recommended to wipe with a soft dry cloth to remove moisture and dirt, and place it in a sealed bag or box to avoid contact with air. ● Brass can be wiped with copper oil to restore the original luster. Copper oil can be purchased in hardware. ● I like the natural retro style of brass in contact with the air, and it is not necessary to use copper oil, but it is recommended not to touch the water. -------------------------------------------------- ------------------------------------------------- **【Precautions】** ● Due to the different resolution of each computer screen, the products in the photos may produce a slight color difference. ●Please ask if there is any material to make before ordering. ●**Do not accept product size problems or human problems and return them. If there are any problems, you must notify us within three days after receiving the goods.** ●**the goods are returned, the gifts should be returned together and the contents of the package returned in full.** ●**If the purchase is wrong due to personal size, the buyer must be sent back for modification, and the buyer must bear the return shipping fee, depending on the situation.**
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Every video game contains hidden secrets and Easter eggs. As a player, finding them is never a small feat. Even if they are easy to spot, it always feels like you've discovered something special that you were never intended to see.
Sometimes developers put these secrets in places that are hard to reach, but most Easter eggs are found pretty quickly — especially nowadays, when the ins-and-outs of every video game can be learned with a quick internet search. These secrets, though? These are some of the rarest, most well-hidden secrets in the history of video games.
It has taken gamers decades to find some of these treasures. Not only are these Easter eggs super obscure, but many of them were never meant to be found by the player. Whether it's a well-hidden reference, a secret item, a shocking glitch, or a newly-explorable area, these hidden gems were so hard to find that some developers thought that they would never be seen by anyone! Have no fear, completists, because we're here to help.
For this list, we've collected some of the most obscure long-standing video game secrets in the entire world. The list spans generations in technology, and sometimes the secrets are so complex that they lead outside of the game world itself. Seriously, some of these are so crazy that you'll wonder how anybody ever thought to look for them in the first place.
Think you've found them all? Here are 20 Hidden Things In Video Games That Weren't Found For Years.
20 Quincy Sharp's Office (Batman: Arkham Asylum)
Arkham Asylum is chock-full of Easter eggs and references. If you're a DC comics fan or a Batman aficionado, these can be quite easy to catch. However, this one is so hard to find that players may never have never found it had the development studio not leaked its existence nearly three years later.
In Warden Sharp's office, there's an unmarked wall.
It's totally inconspicuous and Batman's detective vision (which usually lets the player see through breakable walls) will register it as any other ordinary wall. However, detonating explosives on the wall will unveil a hidden room. In this room is a number of references to Arkham Asylum's sequel, Arkham City.
Rocksteady Studios teased Arkham City years before its release. Because nobody found the room, nobody noticed.
19 Happy Birthday Lauren! (Halo 3)
The Halo series is infamous for its collectable secret skulls that unlock gameplay modifiers, but this secret was a little bit different. Bungie coder Adrien Perez wanted to leave a message for his wife Lauren in his company's newest project.
Starting a single-player level in Halo 3 and holding down the thumbsticks will reveal "Happy Birthday Lauren!" in the loading screen's ring. How sweet! This can only be seen on December 25th of any given year, so either break out your copy of Halo 3 next Christmas or set your console's date and time accordingly.
It's a cute little Easter egg that went unnoticed for many years, but let's hope that Lauren really was the first person to discover it!
18 Splinter Seals (Splinter Cell: Double Agent)
Tom Clancy's Splinter Cell games are known for their gritty military action, so players were pretty shocked when they stumbled upon a secret set of quests involving space-travelling seals wearing party hats.
Throughout the game, the player must collect a variety of items for the seals.
They reward the player with information about the next seal's location, as rescuing them all will return them to their home. Rinse and repeat until you've found them all, and their princess will express her gratitude.
Splinter Cell: Double Agent is an especially dark entry in the franchise too, as Sam Fisher has to go undercover in a terrorist organization in order to shut them down. A noble endeavor — perhaps just as noble as getting Muffin, Cookie, Vanilla, Buddy, and Pepperoni back to their home planet.
17 The Chris Houlihan Room (The Legend Of Zelda: A Link To The Past)
If you ever stumbled upon this odd treasure room in A Link to the Past, you were probably momentarily confused before you were overwhelmed with joy.
The Chris Houlihan Room is a "secret" location named after the winner of a Nintendo Power magazine contest, with the prize being the winner's name featured in a future Nintendo release.
The room appears during a glitch — when the game doesn't know where to spawn Link, it defaults his position to this room. There are several ways of triggering the glitch, but each will end up in Chris Houlihan's rupee stash.
Unfortunately for Mr. Houlihan, his name only appears in the original game, as the text is replaced in the Game Boy Advance version.
16 The Man In The Green Jacket (Resident Evil 4)
This might be one of the spookiest things in Resident Evil 4 and it took over 12 years to find.
Right after the helicopter crash sequence, a mysterious figure can be seen in the background out of the game's playable area. The game's color grade is so dark and dim that it is nearly impossible to make him out, but freeing the camera enables for a closeup that still doesn't explain much.
Way off in the distance is a blurry, 2D figure of a man in a green jacket.
He's smiling and holding up peace signs (we think), and there's really no reason why he should be standing here. This is likely the developers playing some kind of inside joke, but the man remains a mystery.
15 The Impossible Coin (Super Mario 64)
It's common practice among video game completists to prefer platforming games littered with collectables. Progress can easily be tracked along the way as they grab each item, so it's always clear how far any given player is from completing the game with a 100 percent rating. However, Super Mario 64 has a coin that nobody has ever collected — without cheating, of course.
This slope of coins on Tiny Huge Island is supposed to be a row of five, not four. Because of a small programming mishap, the fifth coin that should appear at top of the slope actually spawns underground, thus making it completely inaccessible.
This hidden coin has made players grit their teeth for decades. It's so close we can taste it!
14 Beating The End (Metal Gear Solid 3: Snake Eater)
Solid Snake has dealt with some tough enemy encounters, but none of them are as tough as The End-- or as easy, if you're aware of this secret.
The End is a veteran sniper and one of the game's hardest bosses. The battle might last a while, but players who took a break from the game for over a year were gifted with an odd surprise.
Waiting at least a year to finish the boss battle will result in nature taking its course. The End's old age will catch up with him.
Snake won't have to lift a finger.
Fast-forwarding the console's system date one year yields the same result, if you're in a hurry. Careful, though, as shorter breaks from the game may result in Snake getting captured by enemy forces.
13 The Sarcastic Announcer (Wave Race: Blue Coast)
This jet ski racing title on the Nintendo Gamecube has an Easter egg that took 10 years to find. Was it worth it? Probably not — unless you really like getting passive-aggressively insulted about the way you play Wave Race.
Going to the game's options menu and inputting a secret code makes a very bizarre change to the in-game narrator. Using the code and starting a race will reveal that the upbeat announcer is suddenly feeling a lot more grouchy and sarcastic. His words of encouragement suddenly turn into dry quips and insults, and his voice becomes bored and monotone.
You'll suddenly feel a lot more insecure about playing a breezy racing game, but it's a cool secret nonetheless.
12 Big Foot VS. Teen Wolf (Grand Theft Auto V)
A few years ago, Grand Theft Auto V players found mysterious peyote plants scattered across Los Santos that would turn avatars into a Sasquatch when collected. Yes, really.
This seemed like the Easter egg at first, but it led to something much weirder. As dedicated community of players combed through the game's code, they realized that the plants were leading them somewhere.
It turned out to be more of a literal hunt than a scavenger hunt, as eventually players stumbled upon the Beast, a Michael J. Fox-looking werewolf that attacks on sight.
Beating the Beast rewards the player with his Teen Wolf inspired costume. Seriously, what else could possibly be hidden in this game?
11 Calendar Man's Monologue
Arkham Asylum teased the events of Arkham City, but Arkham City managed to one-up its predecessor with an even more cryptic secret. Visiting Calendar Man on different days will result in different conversations between him and Batman. However, setting your console's date to December 13, 2004 will reveal new dialogue.
Calendar Man will reference the end of the following game, Arkham Knight, and promise Batman that he'll be present for his demise. The ending of Arkham Knight does indeed feature Calendar Man, and the date corresponds to the founding of the game's development studio, Rocksteady.
This secret was only discovered three years after release when a mysterious video appeared online by uploader "JG Jour" — a french twist on Calendar Man's identity, Julian Gregory Day. Did Rocksteady leak this secret too?
10 Hangar 96 (Marathon Infinity)
This classic first-person shooter has had quite the reputation over the years, but even the most experienced Marathon players might not know about Hangar 96 — the game's secret multiplayer map that, essentially, players must program into the game themselves.
Marathon Infinity's three bonus levels all refer to a mysterious arena that the player never encounters.
At first it only seemed like a story element and not a playable location. However, two computer terminals can be found in the first and last levels of the game that contains tons of hexadecimal code.
Running that hex code through several programs (we're putting it really simply, here) will piece the level together and unlock it for your enjoyment. It's extremely complex unless you happen to be very tech-savvy, but Hangar 96 was secretly there all along.
9 Playing As Master Hand (Super Smash Bros. Melee)
Back in the day, it was easy for your friends to lie and tell you about all the secret characters they unlocked in 2001's Super Smash Bros Melee. The cast was so large that anything seemed possible, but little did anybody know that playing as the Master Hand boss wasn't just a myth.
Master Hand is playable in versus mode thanks to the "Name Entry Glitch", which has been perfected by Smash enthusiasts.
The step-by-step guide can be found here, though it mainly involves tricking the game to advance past the character select screen without actually choosing a character.
Triggering this glitch might take practice, but it'll be worth it when you blow your friends' minds by doing what they thought was impossible all those years ago.
8 The Island (GoldenEye 007)
This gaming myth has plagued GoldenEye fans for years and they might be upset that it did. James Bond must infiltrate a Byelomorye Dam in the game's first level, but players may be distracted by a distant island across the water. Many believed it to be a secret area that must be unlocked, or an Easter egg that nobody truly knew how to activate.
The secret island went on as fiction for many years until the age of the internet, where players using cheats would document the location once and for all. It turns out that the island is just an unused section of the level that was never fully modeled or programmed. How disappointing!
At least now you can call out all your friends who lied to you about "unlocking" the secret island.
7 The EJB Menu (Mortal Kombat I, II, And 3 Arcade Cabinets)
Back in 2016, secret menus were discovered hidden within the arcade cabinets of the first three Mortal Kombat games that allow for some pretty mind-blowing stuff.
A precise combination of button-presses unlocks a secret menu for Ed Boon himself, the series' co-creator.
The menu consists of some diagnostic options, a list of credits, and even character endings that can be viewed without completing the game. Mortal Kombat 3's menu even enables the game's locked characters and allows access to a Galaga-esque mini-game.
This secret took so long to find despite Mortal Kombat's immense popularity. It just makes us wonder what else is hidden in the arcade classics that we didn't have time to explore as kids.
6 Saving Anytime, Anywhere (Silent Hill 2)
Silent Hill 2 can be quite the stressful experience, but what if we told you that you could play the game with a map and save your progress any time you wanted?
Despite the fact that the game is 17 years old, two new features were recently discovered that make the horror game a whole lot easier — after you've completed it. Players who managed to receive the secret "Dog Ending" must have their controller set to "2" and start a new game.
This will unlock button combinations that enable a mini-map to display your surroundings.It also renders the save checkpoints useless by adding a save-on-demand feature. This might lessen the challenge a little bit, but hardcore fans may want to give this a shot anyway.
5 Another Rainbow Coin (Donkey Kong 64)
Video game completists might want to find something to bite down on. Are you a fan of Donkey Kong 64? Have you collected everything? Sorry, but no. You likely haven't.
Players have found a previously unrecorded Rainbow coin in the level Fungi Forest, simply hiding in a patch of grass.
The game's former 976 coin-count has now been raised, and any players who thought they had collected every item may not feel as successful as they once did.
This coin isn't necessary for completing the game at all, but still — it has seemingly evaded players all these years, just like the coin in Super Mario 64. Who knows what else fans have missed!
4 Watch The Crowd
One-hit knockouts have never been a big secret when it comes to Mike Tyson's Punch-Out. However, if you really want to impress your friends, certain fights use visual cues that tell you precisely when to throw that winning punch.
During fights with Bald Bull, a man in the top-right corner of the screen lets the player know when to knock him out. Look closely — he's sitting in the front row, holding a camera.
When his camera flashes, it means Bull is vulnerable for that finishing hit. Similarly, fights with Piston Honda utilize the bearded onlooker in the top-left. He'll duck when it's time to punch.
These small cues somehow went unnoticed for 30 years! If somebody had noticed them, they should have spoken up years ago and saved us all that frustration.
3 The 30-Year Cypher (Gumball)
This long-lost Apple II game has been forgotten even by veterans of the video game industry, but when game preservationists known as "4a.m." and "qkumba" began to archive it online, they stumbled upon some odd lines of code.
Investigative work led to a discovery — secret codes and cyphers hidden throughout each level.
After playing through Gumball and solving all the codes, this screen appeared. It was a congratulatory message from programmer Robert A. Cooke, who was shocked to hear of its discovery.
4a.m. tweeted at Cooke upon his success, to which Cooke responded with "WELL DONE. I assumed it would take a thousand, but you solved it in a mere 33 years."
The message also suggests that a second set of cyphers exists in another game that Cooke worked on. Time to get cracking, guys!
2 The Mystery Box Of 2113 (Trials Evolution)
You wouldn't expect it from a quick glance, but motorcycle racing game Trials Evolution sends eagle-eyed players on one of the greatest Easter egg scavenger hunts -- maybe ever.
Following the trail leads to spectral analysis of a secret song, deciphering Morse code, and literally scouring the globe for boxes of keys buried underground. It's extremely complex and hard to follow, but clever hunters have learned quite a bit about the mystery.
The best part? The secret still hasn't been completely uncovered. The most recent clue shows that one of the buried keys will open up a box that will appear underneath the Eiffel Tower in the year 2113 — a video game secret that will literally stay hidden for a lifetime.
1 A Literal Easter Egg (Grand Theft Auto: Vice City)
Leave it to Grand Theft Auto to give players an actual Easter egg. Could things be any more meta?
The VCN building on the northern end of the city sits adjacent to a smaller building with a helipad on top. Jumping from the helipad through the VCN building's nearest window will lead players into this room. Have no fear — the window is a flat texture that looks like an ordinary wall, but Tommy will phase through it and land safely.
Inside the room is a chocolate egg on a pedestal, making this quite literally a video game Easter egg.
Vice City Stories also features this secret, though the egg will be under construction beside a miniature crane, as that game is a prequel. How adorable!
Did you miss any of these long-hidden secrets? Leave a comment before you go and tell us which ones you found!


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35 members had a wonderful three days away in October visiting the Robertson Open Gardens, "Red Cow Farm", "Perennial Hill" in Mittagong and "Chinoiserie", also in Mittagong. Our bus looked a little like a nursery with all members purchases. Apart from the gardens we enjoyed some fabulous meals! Enjoy the photos of the trip.
Tasmania Trip November 2017
In early November seventeen members of Bathurst Gardeners' Club travelled to Tasmania. Based in Launceston we travelled out each day exploring the areas around Launceston, Deloraine and Mole Creek. We were very lucky as the weather was fantastic for the whole week. Apart from the many fabulous gardens we also did a cruise on the Tamar River, visited Entally Garden Fest, a cheese factory, saw Tasmania Devils and visited historic properties. Everyone had a great time and many of us wished our gardens looked as lush as those we saw. The cooler climate and higher rainfall does wonders! It was also lovely to catch up with Anna Gardiner again. Anna was a former trip organiser for our club and now lives in Deloraine. She kindly organised a whole day of gardens to visit in her area.


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3 Bedroom, 1 Full Bath Brick Ranch, 1,120 Square Feet, Central Heat and Air, 1 Car Attached Carport, Corner Lot - Home has Laminate and Vinyl Floors, Freshly Painted in Neutral Paint Colors.
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timeline for the mandatory adoption of International Financial Reporting Standards (IFRS) by all publicly traded companies beginning in 2014. This was a significant move by the SEC because it signaled the inevitable end to Generally Accepted Accounting Principles (GAAP). This move, while appearing hasty on the surface, had been in the works since 2001 and was well expected by the accounting profession. IFRS and GAAP have many rules in common and several more that are not. I will perform the following steps in order to gain a better understanding of international accounting rules: I will review international accounting literature and spend considerable time describing all differences between GAAP and the international standards. I will describe the financial statement differences and present statements prepared on the IFRS model. As a result of this project, I hope to obtain a higher understanding of the new standards and be able to apply them to current market conditions. As a practicing CPA, it is necessary that I master the new rules so that I may effectively advise my managers and clients. Introduction to International Accounting The International Accounting Standards Committee (IASC) was formed in 1973 by professional accounting organizations of Australia, Canada, France, Japan, Mexico, The Netherlands, the UK, and Germany. The goal was to create an independent organization of accounting professionals for the development of international financial reporting standards. The IASC was empowered as a standards setting body and authorized to issue International Accounting Standards (IAS) and Interpretations issued by the Standing Interpretations Committee (SIC) for member organizations to follow. In 2001, the IASC gave way to the International Accounting Standards Board (IASB). The IASBs first order of business was the adoption of all existing IASC IASs and Interpretations. The IASB model is based on the US model created by the Financial Accounting Standards Board (FASB) except it was determined to issue far fewer pronouncements. The IASB regulates international standards in the form of International Financial Reporting Standards (IFRS) which is comprised of IAS, IASC Interpretations, and new standards issued by the IASB. The US model has 168 pronouncements and multitude Interpretations, Technical Bulletins and EITF Abstracts. Currently, there are 29 IAS and only 8 IFRS. Interpretations include 11 SIC (issued by the IASC) and 17 Interpretations issued by the International Financial Reporting Interpretations Committee (IFRIC). In 2002, the IASB and the FASB executed the Norwalk Agreement which identified significant areas of inconsistency between the two sets of standards and set a goal of creating a single set of global accounting standards. At that time, it was expected that the collaboration between the two organizations would result in the rest of the world adopting US GAAP. Instead, what resulted was a framework of convergence as outlined in a formal Memorandum of Understanding issued in 2006. Convergence, as described in the memo, is the process of reconciling or aligning the two sets of standards to a very short list of differences. The mission of the IASB is to develop a single set of high quality, understandable and enforceable global accounting standards. All standards are designed to facilitate the issuance of high quality, transparent, and comparable information in financial statements and other financial reporting mechanisms. The overall goal is to protect the public interest and help participants in the various capital markets of the world and other users of the information to make strong sound economic decisions. Since 2006, more than 100 countries require or permit IFRS for public companies. Significant events in the process of global acceptance of IFRS include: Adoption by the listed countries in the European Union in 2005 for consolidated accounts. Australia incorporated IFRS in its GAAP in 2005. Canada committed to switching over by 2011. India adopting in 2011. The USA, Japan, Korea, and China committed to the convergence agenda. The USAs initial goal included convergence by 2016(?). In 2006, convergence was pursued using two distinct tracts, short-term and through other projects (long-term). The short-term goals include the elimination of major differences relating to borrowing costs, joint ventures, segment reporting, impairment recognition, and income taxes. All short-term goals were set to be completed by 2008. Long-term projects include business combinations, consolidations, fair value measurement, uniform presentation of financial statements, revenue recognition, post-retirement benefits, and leases. The approach to other projects is to make progress by 2008 and eventual joint standards later. Overall, the IASB and FASB agree that current standards are too complicated and in need of simplifying. The question remained whether standards should be left to the interpretations of auditors and preparers. International Financial Reporting Objective The purpose of financial statements under FASB and IASB is to provide information about the financial position, performance and changes in financial position of an entity that is useful to a wide range of users in making economic decisions. They must meet the common needs of the average user and effectively portray the financial effects of past events. International financial statements will also need to show the results of managements decision-making activities and highlight the accountability of management for the resources entrusted by the company to him/her. Underlying Assumptions International financial statements will be reported using the accrual basis of accounting. Under the accrual basis, the effects of transaction and other events are recognized in the accounting records when they occur. Further, the transactions are reported in the financial statements of the periods to which they relate. The final significant underlying assumption involves going concern recognition. Under international rules, a going concern is the assumption that an entity will continue in operation for the foreseeable future provided the organization has no intention or need to liquidate. GAAP limits the evaluation of ongoing operations to an operating cycle or a year. Qualitative Characteristics The qualitative characteristics of international financial statements are very similar to GAAP. Financial statements must have the following characteristics: Understandability Relevance Materiality Reliability Faithful representation Substance over form Neutrality Prudence Completeness Comparability Note that the characteristics of international financial statements are the same as those in the U.S. The difference between the two is that timeliness is not expressly mentioned as a separate characteristic as with GAAP. In international accounting, timeliness is a component of relevance because conceptually, information must be obtained in a timely fashion in order to be relevant. Elements of Financial Statement A complete set of international financial statements include the Statement of Financial Position, Statement of Comprehensive Income, Statement of Changes in Equity, the Statement of Cash Flows for the period and notes to the financial statements comprised of a summary of significant accounting policies and other explanatory information. Statement of Financial Position The international Statement of Financial Position is similar to the balance sheet under GAAP in that it includes assets, liabilities and equity. An asset is recognized when it is probable that the future economic benefits will flow to the entity and the asset has a cost or value that can be measured reliably. A liability is recognized when it is probable that an outflow of economic benefits will result from the settlement of a present obligation and the amount can be measured reliably. Several measurement bases are used to report assets and liabilities. They can be measured at its historical cost, current cost, realizable or settlement value and or its present value. International financial statements require a current and a non-current classification. Unlike GAAP, IFRS statements are not presented in the order of liquidity unless more reliable and relevant information is provided by doing so. The current asset/liability category is explicitly defined as such while are other assets/liabilities default into the non-current category. Current assets are classified as such if any one of the following criteria is met: The asset is expected to be realized or intended for sale/consumption within the normal operating cycle or within a year after the reporting period. If the assets are trading. If the asset can be classified as unrestricted cash or cash equivalent. Current liabilities are defined as obligations whose liquidation is reasonably expected to require the use of current assets or the creation of current liabilities. Current assets are classified as such if any one of the following is present: Items are entered into the operating cycle to pay for materials and supplies used in production or for services to be offered for sale Items are collections in advance for goods or services Items are accruals for wages, commissions, rentals, etc. If none of the above are met, the assets and liabilities are classified as non-current. The following are the minimum assets line items that must be presented (in order): Property, plant and equipment Investment property Intangible assets Financial assets Investments (equity method) Biological assets Inventories Trade and other receivables Cash and cash equivalents Non-current assets for sale and assets of disposal groups Note: My research could not determine if there is a minimum liability presentation requirement. Significant Differences IFRS: Classify long-term financial liabilities due within 12 months as current unless refinancing agreement is completed on or before the end of the reporting period. Also, under IFRS, if a long-term financial liability becomes immediately payable upon violation of a debt covenant, the liability should be classified current unless a waiver is granted before the end of the reporting period. GAAP: Classifies long-term financial liabilities due within 12 months as current provided a refinancing agreement is completed before the issuance of the financial statements. GAAP also deviates from IFRS in that it classifies long-term financial liabilities, which becomes immediately payable upon the violation of debt covenants as non-current only if a 12 month waiver is granted before the date of issuance of the financial statements. Converged: Other changes included the line item Minority Interest which was changed to Controlling Interests and included in equity. Also, Preferred Stock with mandatory redemptions or redemption outside the issuers control is now classified as a liability per FAS 150. Note: As a result of the convergence of US GAAP to IFRS, FASB has proposed that the U.S. change its standards in this area to mirror those of the IFRS. This has been met with considerable controversy in the U.S. Statement of Comprehensive Income The international Statement of Comprehensive Income measures organizations performance. The statement includes income, expenses, and capital maintenance adjustments. Income is recognized when an increase in future economic benefit related to an increase in an asset or decrease of a liability has arisen that can be measured reliably. Expenses are recognized when a decrease in future economic benefit related to a decrease in an asset or an increase of a liability has arisen that can be measured reliably. Revenues and Expenses are measured on the same basis at that used for assets and liabilities. Statement of Comprehensive Income present all items of income and expense recognized in a period in a single statement or two statements which begins with the total profit or loss and displays components to arrive at other comprehensive income. Minimum line items include: Revenue Finance costs Shares of profit or loss of associates and joint ventures (related parties) accounted for using the equity method Tax expense A single amount comprising post-tax profit/loss of discontinued operations, and; post-tax gain/loss on measurement to fair value less costs to sell or dispose of assets (net of tax) Total profit or loss Each component of OCI (see below) Share of OCI of related parties accounted for using the equity method Total comprehensive income Note: For material items of income and expense the company must disclose the nature and amount separately in the footnotes. Examples include write-downs/impairments, disposals of PPE, discontinues operations, etc. Also, IFRS does not present any income or expense items as extraordinary items in the income statement, statement of comprehensive income or the notes to the financial statements. Other comprehensive income items are reported net of related tax effects and before related tax effects with one amount shown for the aggregate amount of income tax relating to the components. The following are the components of OCI: Changes in revaluation surplus Actuarial gains/losses on defined benefit plans Gains/losses on revaluation of available-for-sale financial assets The effective portion of gains/losses on hedging instruments in a cash flow hedge IFRS requires a thorough analysis of expenses in the notes to the financial statements. The purpose is to ensure that the expenses are properly classified by nature or function of the expense. If classified by function, the organization is also required to disclose information on the nature of the expenses including depreciation/amortization and employee benefit expenses. Other than the function or nature requirement, IFRS does not prescribe a standard format for its income statement. However, the statements must be presented as described above (minimum accounts). See the exhibits for expense presentations examples. Statement of Changes in Equity The single statement approach or the two statement approach can be used to present the Statement of Comprehensive Income (see exhibit for the single statement approach). The statement is required to present total comprehensive income for the period separated by amounts attributable to owners of the parents and non-controlling interests. For each component of equity the organization must present the effects of retrospective application or restatement and a reconciliation between the carrying amount at beginning and the end of the period. As part of the reconciliation, the company must separately disclose the profit or loss, each item of comprehensive income and transactions with owners in their capacity as owners (related parties). Statement of Cash Flows This Statement of Cash Flows under IFRS is very different than under GAAP. Under IFRS interest paid and interest received can be classified as either operating or financing while under GAAP both can only be classified as operating. Similarly, the company can choose between operating and financing when reporting dividends paid or received under IFRS. Under GAAP, dividends paid are classified as financing while dividends received are classified as operating. Convergence of Financial Statements As part of the eventual convergence, the FASB and the IASB are approaching the standardization of financial reporting is eight phases starting with objectives and qualitative characteristics and ending with its application to not-for-profit entities and the delivery of the final product. The overriding objective of standardized financial reporting is for the country to move towards a complete and consistent framework for developing reporting standards that are principles-based, internally consistent, and internationally converged. The final chapter of the Discussion Paper relating to financial reporting was expected to be completed by the end of 2009. At the top of the list for convergence is a more consistent principle for displaying and aggregating information in each financial statement. There is a distinct difference between the two sets of statements as to what totals and subtotals should be recognized in each financial statement. Also, there is considerable discussion about whether components of OCI should be reclassified to profit or loss, and if so, the characteristics and types of transactions that should be reclassified. There has also been discussion about whether the direct or indirect method of presenting cash flows from operations provides more useful information for the statement users. Compliance IFRS: Under current IFRS rules, companies must express an explicit and unreserved statement of compliance with International Financial Reporting Standards. Organizations are encouraged to refrain from disclosing compliance unless it has complied with all relevant requirements of standards and interpretations. GAAP: U.S. companies with registered securities must comply with U.S. GAAP and the rules of the SEC without exception. Registered non-U.S. companies were allowed to issue financial statements under U.S. GAAP or other comprehensive basis such as IFRS provided that a reconciliation of net income and equity to U.S. GAAP is provided. However, this provision was discontinued for IFRS filings on or after March 4, 2008. Comparative Information IFRS: A minimum of one year of comparative financial information must be provided. IAS 1 (revised) required an additional comparative statement of financial position at the beginning of comparative period if company had a policy change, error correction or reclassification is applied retrospectively. GAAP: Comparative statements are desirable but not mandated. SEC regulations generally require two years of comparative financial information. This includes a one comparative balance sheet. Significant Differences in Individual Accounts Inventories Under IFRS, LIFO is not permitted. The inventory will be carried at the lower of cost or net realizable value and previously recognized impairment losses can be reversed up to the amount of the impairment. Under GAAP, LIFO is permitted, inventory is carried at the lower of cost or market and impairment losses can not be reversed once recognized. Financial Instruments Both IFRS and GAAP report/recognize financial instruments in similar fashion with one distinct difference. Under IFRS an entity may designate a financial asset or liability on initial recognition as one to be measured at fair value, with changes to be recognized in profit or loss under certain conditions. The conditions exist when the designation eliminates or significantly reduces an accounting mismatch; when a group of financial instruments are managed and performance is evaluated on a fair market basis (matches managements investment strategy); and, when the contract contains an embedded derivative that meets certain conditions. Available for sale instruments Must be classified at purchase under IFRS and can not be classified into any other category. Under GAAP investments that do not meet any of the other categories must be classified as AFS. Investments in Unlisted Equities These assets are measured at fair market value if it can be reliably measured. Otherwise, the equities must be reported at its cost. Under GAAP, unlisted equities must be measured at its cost. Held-to-Maturity instruments HTM instruments are classified similarly under both IFRS and GAAP. The difference comes into play when the company decides that the asset/liability will no longer be held to maturity. Under IFRS, the instrument is reclassified as AFS with the adjustment to FMV recorded in equity. Under GAAP, the instrument can be reclassified as AFS or trading. If AFS, the FMV adjustment is recognized in equity. If HTM, the FMV adjustment is taken into earnings. IFRS takes the decision to reclassify instruments from HTM a step further. Under IFRS, a change from HTM to AFS results in all the remaining HTM assets being reclassified as well. The reclassification must remain in effect for two full financial years before the entity may again classify financial assets as HTM. This rule does not exist under GAAP but the SEC does follow the IASB and imposes a two year rule on this transaction. Property, Plant and Equipment PPE under IFRS is revalued to fair value on a regular basis. Major overhaul costs are capitalized if they meet the definition of an asset. Component depreciation is required. GAAP does not permit revaluation except in cases where the asset is impaired. Investment property under IFRS is separately defined and accounted for either at historical cost or fair value. The classification must be consistent with the way the company handled similar transactions in the past. Under GAAP the property is not separately defined and accounted for as held for sale. Differences can also be found in the accounting for capital leases as well. IFRS permits companies the ability to separate the land and building when recording capital leases. Under GAAP, the land and building are generally reported together. Research and Development Costs IFRS requires separate classification of the costs associated with the research phase and the development phase. Research costs are always expensed as incurred. U.S. GAAP requires that all research and development costs be expensed as incurred unless the R&D is related to the development of software. Liabilities U.S. GAAP and IFRS treat liabilities in similar fashion. However, IFRS allows derivatives and liabilities to be classified as held-for-trading and measured at fair value. GAAP does not allow liabilities to be included as held-for-trading. Equity There are many differences between IFRS and GAAP. There is no single principle under GAAP but there are a number of specific requirements when determining whether to classify an item as equity or a liability. Some instruments that are liabilities under IFRS are classified differently under GAAP depending on the contractual arrangements substance, not by the legal form. Another notable difference is that under IFRS, convertible debt is split and classified into its liability and equity components. Generally under GAAP the entire instrument is classified as a liability except under special circumstances. Note: The FASB is considering the IASB approach. Income Taxes IFRS requires the classification of all deferred taxes as non-current items while in the U.S.; the classification is based on the nature of the related asset or liability. Deferred tax assets are only recognized if it is probable that they will be realized under IFRS while GAAP requires its recognition in full. Conclusion My initial project was focused on the economic downturn and the effect fair market valuation played on the mortgage crisis. However, as the result of my research and readings, I have actually come to notice that asset valuation played little if any role in the worldwide crisis. In fact, in most cases, the international accounting standards under IFRS appear to be less complicated but more restrictive. As in the case of mortgage backed securities, IFRS would require that the entire class of held-to-maturity be reclassified to AFS if even one of the instruments is reclassified. Also, like GAAP, AFS securities are marked to market at each reporting date with gains and losses recognized in OCI. I reviewed a tremendous amount of literature and am now confident that I have a firm grasp on the new concepts presented by the U.S. impending convergence to IFRS.


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Heartworm Disease & Pets
What Are Heartworms? Heartworms are parasites, like roundworms or tapeworms, that are transmitted through the bloodstream via mosquitos to dogs and cats. Six to seven months after a dog is infected, fully grown heartworms live in its heart and lungs. Dogs with heartworms often cough, tire easily, and sometimes cough up blood. Prevention and Treatment Prevention is key. Once an infection is detected and diagnosed your veterinarian will develop a plan for treatment. Communication with your veterinarian is important. Tell them about symptoms, and communicate concerns. In some cases, surgery may be necessary to remove the worms. The best thing you can do forRead More →