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May 22, 2017
Today was a pretty great day. I went off with Elder Peterson it was his last P-day so this morning we went over to the church to go and email and then we went back to the town center. We went into this one shop and there was this bottle that was a brownie mix. It was cheap and didn't take long to make at all. So, I was like hey let's make this. So, we got back to the flat and we cleaned up a bit and then we got to baking. It didn't take long to get in the oven. And well it didn't look right going in. And when we pulled it out. It was pretty much a cake or in words of Elder Peterson it was corn bread. So that false advertising. It did taste good and was a lot better with butter. So, after some fun baking we went down to the beach and got some photos. It was a fun time. I really enjoy the being by the ocean a lot mostly because it just a great place to be out on the beach watching all the waves. But these waves here are really cold so don't really want to go near the water. But it's still pretty nice. Then later at night we had a fun little Book of Mormon study group and we studied 1 Nephi 5-8 and we had a lot of great discussions from that. For most of the day my thoughts have been about the last two transfers here. And really how much I have learned from just those I've been around and what has happened. I would have to say coming up to an end of my first year of my mission I feel like I can almost say that yes, I do know what I'm doing. And there is still a lot I don't know but I'm thankful for what I have learned. Mom has repeatedly said to me in her emails over the past few weeks of everything that she is grateful for in her own life and how much she loves myself along with Alex and Annukkah. And as well as the guiding I have received from Dad. Being the man that I want to be like. So, these have been things of reflection I would say this past little while. I am grateful that I have been able to be shown my weakness so that I may be able to improve and to grow.
May 23-25, 2017
Well the last few days have been alright really nothing has happened here. We've been out finding a lot and the best part about it. Is that it has been hot and sunny. Which has been really nice.
May 26, 2017
So today was a pretty fun day. This morning we got to Arbroath and we spent the time finding and the first person that we spoke to was a really nice lady and she invited us over next week. So that should be a lot of fun we'll swing around and see if we can teach her and give her something great! We then made our way up pass the college and while we were walking Elder Foster noticed this girl on the other side of the street. I had to fix my shoe but I just hear "I knew it!" and the girl comes over and it was this girl that we've run into about twice before. But the last time we ran into her we made a deal with her and that is if she runs into us again she would have to take a Book of Mormon from us and read it and when we get home from our mission we'll have to watch this movie that she told us about. Well ran into her and we had a great conversation and she took the Book of Mormon and said that she would read it. We then told her if she sees us again that she has sit down with us and talk to us about it. She agreed to that. Well after that we just kind of made our way around Arbroath just trying to talk to people. We had lunch and off we went to go see Beckie. And she was in! So, we were able to sit down with her and we really talked about the importance of the book of Mormon and prayer. We read the first two chapters of 1 Nephi and talked about that. She also said that she would come to church this Sunday! Well after that we went back to finding. And we were finding a lot and as we were walking around we ended up near the harbor and we walked around to the sea walk. There were some waves but nothing really. It was high tide and we were up on this bridge just for about a min or two and then along the wall there was kind of a big wave. I was like oh man if we stay right here we'll probably get soaked. Then not even a min after I said that this wave hits the wall and the curves over and it was massive and it is just coming down on us. I look up at the wave and honest all I thought was "You've got to be kidding me" and this wave just falls on us and just soaks us wet. There were a few people that saw and we all just laughed. So, we go off to go find a good place to try to dry off a bit and we street contact along the way. It was a great time. We stopped on the other side of this building next to harbor and just did our best to dry off. We then went back to the flat to get dry clothes and for dinner. We had some fish and chips. It was really good. There is nothing better than a chippy near the ocean. Cause tomorrow is moves call so we'll see what happens and who is leaving and who is staying or is we both leave. Always an interesting day. After dinner we were just going around chapping doors and what and there is huge festival going on tomorrow called Mofest. It's super big here and they start tonight so we heard the music coming from there and the high street is getting closed down for the next two days. It's going to be crazy.
May 30, 2017
So, the last few days have gone by like nothing else. So as far as I can remember it was moves day yesterday. And Elder Firstbrook and I got up in the morning and went off to Dundee in the morning. Took the bus which took about hour. Elder Firstbrooks new companion was already there in Dundee so they just got on the next bus and went back to Montrose. I went off with two other Elders and stuck around with them for the day and that was where I got to email for a bit. Sent out emails then we were just waiting for my train. So, we were just waiting around nothing to exciting to say about that. Got on the train it was this really nice train and off to Aberdeen! Got to Aberdeen nice and safe waited for a few mins and then my companion Elder Ryan and a few others came along and picked me up. So we were white washing in along with the Elders up in Thurso. Elder Parson's and Elder Wood. They came and spent the night in our flat. So they were there and we got up to car with all our stuff and we just couldn't fit it all in so we had to split some our bags with the zone leaders and go back the next day to go and get it. So that is what happens and we are on the road to Inverness. It was a long drive about a good 2-3 hour drive. We get to flat and well it's not really the cleanest… More or less it was pretty dang gross. So we started picking up and just throwing tons of stuff away. We all spent the night not getting any sleep.
So, this leads me to today.
So, we all got up and got ready for the day not to bad and we got out and we dropped the other two off at the church so they could email because they were unable to yesterday. And we went back to the flat to start cleaning some more. Took up the whole time we had to go and buy some more cleaning stuff. Well we went back got the other two dropped them off at the train station and then we had to go almost half way back to Aberdeen so we could get our bags. That was a fun drive. So far today has been a lot of cleaning and driving but I'm loving Elder Ryan a lot he is a great guy. So, we go back to this place called Elgin (which has sisters there and they are in our district) so we met up with them and were talking to them when the zone leaders came along with our stuff. So off we were again to Inverness. relaxing car ride. We get back then had to go up to Invergordon because we cover that area as well. There is a flat up there that is closing and we had to go and clean it out and make sure that it has everything out from it. And we get there and it's a house! This missionary flat is a house. A senior couple use to stay there but then they put the Elders in there. Well we had to go and drop off the keys with the land lady. While there we went to go and check out the church building in Invergordon. The church building is in an old bank. It's really cool. In the primary room is the massive vault. Well after this we get back to Inverness and we start cleaning the flat again and go out shopping to get food and things for the coming week.
May 31, 2017
Today was like our real first day in Inverness. We got out this morning to go and GQ the city center. So, we drove down to the church and we parked the car there and we started to walk up the River Ness up to the city and we were GQing along the way. Well everyone on that side of the river is either going to the hospital or is a tourist. That was most of the day really. We met a lot of great people. People here in Inverness are really nice, everyone so far been really friendly. So we GQed pretty much the whole day and later in the evening we went to ward council. The members here are amazing they are just great and it was the best ward council that I've been to. Later we met up with our Ward Mission Leader. Nathan is 18 and going to get his mission papers in soon. The guy is a great WML right off the bat he has already helping us get appointments with some of the members and working with them. So that finished up the day.
June 1, 2017
Alright today was another really great day. We got out this morning and this time we crossed a bridge earlier on the River Ness and GQed the other side still some tourist but not as many more local people. But we did decide that when someone doesn't say anything to us it's because they don't speak English. So, while out today we ran into a girl from UVU doing some study abroad over here for the next month or so. We actually ran into the Professors that are in charge of the group yesterday out on the street. They are all members so that was pretty cool to be running into members from the States. So, if they aren't busy or aren't doing anything we want to see if any of them (because there are some return missionaries there) want to come out with us and teach some lessons. It's going to be great. So later in the evening we got to see our investigator Calum. Nathan our WML came along. So, we sat down with him and just kind of did a get to know and talked about a few things. He says he won't get baptized but he is so ready for it. He is a pretty cool guy, he has been studying accounting at the university and is hoping to go somewhere in there. We'll be seeing him at church on Sunday and we'll also see him Thursday. So, after the great lesson with him we and did some try byes with some former investigators and we found this one lady from Poland she invited us back but next week she is on holiday and won't be back till the week after but we'll go by then. And that ended the night!
June 2, 2017
We met one of the world's strongest men!
So today we got up and it was an easy-going morning and we get out and start street contacting. Met a lot of interesting people this morning. Here in Inverness it's mostly just tourist in the morning getting out and getting ready for the day. It's not really till the evening time that the people that do live here start to get out. So, lunch came around and we went down to the church will Sister Williams was cleaning the church and as we were cleaning we forgot to lock the front door behind us and we were in the kitchen and the next thing I know there is this random tourist from Colorado in there. He told us that his wife is just using the bathroom. They weren't members but it was an awkward conversation. He told us that his daughter was a part of the church and then as he is talking about this his wife comes around and she looks at us with the most confusing look and said, "The UK doesn't have public bathrooms!" she was very surprised. So, we had a good laugh and finished up lunch. So back out street contacting and we aren't getting like anything at all. So, as I'm trying to talk to people I hear my companion try to stop some guy and the guy just goes nuts. So, I kind of turn around and step next to my companion. And this man is just yelling that we have no right to do this and he is just sending spit everywhere. We tell him that we hope he has a good day and he hates this. He just goes off how we really don't hope that he has a good day that it's all just a lie and that we are faking to be nice to other people. Then he tells us to leave and to stop staring at him. We just turned around and started to talk to other people. Still weren't getting anyone so we did some companion study and we were just dead but no worries we kept going. The evening was a lot of more successful. Talked to some great people and got some lessons all set up! I meet this really cool guy named Vogta from Poland and as I was talking to him, he was telling me how in his hard times God wasn't there to help him out it was just himself that did it. So, I started to tell him about agency and how in my own life God hasn't just appeared and picked me up out of my hard times but as allowed me to make the right choice and to trust him and what his is wanting me to do. Something like that but he really loved it! We got his number and will be meeting with him. Then I was able to chat with an awesome girl named Juile who wants to be a police officer in Texas. Which was pretty dang cool and we should be meeting with her next week. Then shortly after this my companion and I were standing there chatting a little bit and he was telling him how we need to get going to a gym around here. Then out of nowhere we see this man with "The World's Strongest Man" shirt on and this guy is just massive. The guy was like 3-4 times my size and we stop him! And we ask him if we can come workout with him and he got his email and he totally all for it. You can look this guy up his name is Tom Stoltman. He is only 23 and weights like 363 pounds. So, after that meeting that crazy awesome guy we had some dinner and we went out and did some try byes for the rest of the night.
June 3, 2017
Was just a crazy day of running around and GQing and had some interesting people talk Not too much happened.
June 4, 2017
Church was today and we got to meet more of the ward which was great. There are a lot of awesome members here and I love them all so much. We also had a lot of visitors as well from all the people just on holiday to Scotland as well as the students that here from UVU. So that was pretty cool and then the rest of the day was us doing a lot of planning and studies and more try byes for the rest of the night. Then we ended it with seeing our investigator named Barry. He has a problem with Tithing and just won't accept it. He will accept everything else but Tithing. So that sucks. but oh well we will do our best to see if we can get him to understand why we pay tithing. Cause it would be great if he could get over it and then he would be ready for baptism. So, then the rest of the day went really well. And now I'm ending the week with some weekly calls and getting ready for bed.
So today,
Well it sounds like a busy week back home and Brodie doesn't sound to happy but it's good that he has had a good wash.
I love the pictures from Grandma and around Salt Lake thank you!
The area of Inverness is amazing! I love it here, and I haven't yet seen the Loch Ness Monster but I've been close! Our area is like a 1\4 of all of Scotland. We cover all the way down past Loch Ness, then almost to Elgin, then half way Thurso and all the way to the Isle of Skye.
So yeah whitewashing. We pretty much just travel to a new area the both of us go and find the flat and just get started to work and do our best to figure out the area in the least amount of time so that we can just get going. We've already been doing really well which is great. Elder Ryan is a funny guy really likes to stay busy, always something to do with him. He does fit the aqua man shirt which is great. Oh, so the shoes it's just around the top that has become all lose and aren't to waterproof anymore. The rest of the shoe is fine. But yeah, it's been a great a week and I look forward to the next week. Hopefully I'll get some more inspiring days in to share with everyone.


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In a surprise ruling by the US Supreme Court, Sports Gambling is now legal in all 50 states. It had only been allowed in Las Vegas, Nevada and of course, under the proverbial table(translation: Illegally) but not anymore. Around the world, meanwhile, countries, such as South Korea, have been enjoying sports betting on sites such as this – 먹튀.
The History Behind the Ban: The Professional and Amateur Sports Protection Act (PASPA) was founded in 1992 to keep individual states from being able to "sponsor, operate, advertise, promote, license, or authorize by law" the act of gambling on sports, with few exceptions. Except or course, Las Vegas Nevada.
The Early Attempts to bypass the Ban: Former New Jersey governor Chris Christie signed legislation in 2012 attempting to bypass PASPA and legalize sports betting in the state, but he was promptly sued by the NCAA and the four major pro sports leagues. New Jersey attempted to bring the case to the Supreme Court in 2014 but was denied.
Success in 2018: New Jersey then brought the case to the Supreme Court which voted in favor of striking down the ban with a 6-3 vote, (Source Associated Press.)
The Reasoning: American Gaming Association estimates that Americans already illegally wager about $150 billion on sports each year.
The Sports Reaction? After initially fighting New Jersey over this, the NFL, MLB, NBA and NHL now want an "integrity fee" of some kind, essentially claiming the cost of protecting the sport from corruption will rise with the legalization of gambling and they should profit as a result.
It'll be interesting, to say the least…
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subset: commoncrawl


text:
Heart-Stopping Moment
Originally posted 11/10/11
First a warning. I know when people tell me scary, horrible things that have happened to their kids it freaks me out. I will think of it happening to my girls and I can't stop till I become a paranoid freak. If this is you, please don't read this.
Anyone with kids knows how much they love wearing their parent's things. This is especially true of little girls with their mother's clothes. Ari is no exception. She loves my shoes, dresses, shirts. Even my bras. Her latest article of mine is my black scarf. It is a scarf fit for a princess. It is sheer and gauzy with fringe at the end. And it is long. So very, very long. Today we were heading over to a friends house. She asked if she could wear it. I saw no problem with this. Told her to be careful on the stairs as it was trailing on the floor and I didn't want her to slip. Also, we had the car today, not the van. We start getting loaded into the car. Ari has finally reached the age where she can not only buckle herself in, but she can shut the car door also. So she does her thing while I get Kira in. I look over and see that she is buckled up and away we go.
So get over to our friend's house and I go to pull up to the curb. I pull too far forward and I start to reverse. Next thing I hear is Ari crying in the back seat. I look back and ask her what's wrong "It's pulling on me." It looks as though she is pointing to the seat belt. I figure the locking mechanism got activated and start to reverse some more. Now I hear an even louder scream. I look back and she is bent sideways sobbing. There is nothing but fear in her eyes. My mom instincts kick in. I immediately stop, put on the parking brake. I don't even put it in neutral, just let my foot off the clutch. I jump out of the car (which is still sticking out into the street) and run around to Ari's side. Before I open the door I see it. I see that beautiful scarf she is in love with. The one wrapped around her neck. I see it starting to get wrapped into the wheel well of the back tire. My heart stopped. I threw open the door and pulled it off of her and the tire. I grabbed her and just held her there. She was crying so hard. I just sat there holding her. All I was imagining that in the 5-mile drive there, what if it had gotten tangled sooner. When I was going 35 miles an hour and not just a couple inches. What if, what if, what if….
We are home now. She is happily eating a hotdog and watching Fern Gully. I just keep looking at her. She doesn't even know that I almost lost her today. There is a horrible looking red mark around her neck from the scarf. That scarf. It is sitting on the floorboards of the car. I told her she wasn't allowed to wear it anymore. I will probably throw it away. I don't think I can ever wear it again. Hell, might even burn it in the fireplace. *sigh* what if…


text:
B. A. Jewett, A. Tarasiuk, L. Gibbs, J. J. Kendig; PROPOFOL AND BARBITURATES: DEPRESSION OF NOCICEPTIVE NEUROTRANSMISSION IN SPINAL CORD. Anesthesiology 1991;75(3):A589. doi: https://doi.org/.
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Tony Parker girlfriend is Axelle Francine and not only that she is his girl, but they are apparently engaged and he was the one that told the good news on his twitter page and also when he held a Q&A in association with Tissot watches. It appears that when people asked him a question about his free time he could not help himself and wanted to share the news, because this was the first question that he received and he stated that it would be a smart thing to ask his fiancé what he likes to do at his spare time, because she is the person that can answer this question in the best way, so he must be really into Tony Parker girlfriend.
And the current Tony Parker girlfriend is – Axelle Francine
Tony Parker girlfriend got this kind of status since February of 2012 when they started dating, thus their relationship could have begun earlier, but this date is known for the public. Tony Parker girlfriend is a French journalist and she enjoys coming and watching how her man plays during the games. Last month Axelle even went to Memphis in order to watch the Western Conference finals against the Grizzlies. Thus, she came not only to see the games, but she also wanted to spend a little time with her fiancé and the two love birds were seen kissing in the hallway, so he must have been happy that she came.
Further, there were news that Tony Parker girlfriend and Tony were going to shop for engagement rings, so apparently their engagement was not so big surprise for the people and their friends. Moreover Tony has been married before proposing for the current Tony Parker girlfriend and his divorce are highly-publicized. His former wife was TV star Eva Longoria. They got married in 2007 and decided to divorce in 2010 so they spent only three years being husband and wife. But their official brake up was in 2011 when they were divorced. Not only that Tony did not take a long time in order to find someone new, but his former wife also does not wait and she is dating other people. Thus even though they broke up Eva still is a fan of his team Spurs and wishes them good luck in their games. So as long as everyone is happy with the current situation it is all right. Toy Parker girlfriend can be calm with him.


text:
How to Start Living a Debt Free Life
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The Complete Debt Relief Manual Summary
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Debt Service
The next step in preparing the setup is to take explicitly into account the method of financing and associated annual costs. Debt service payments may include annual payments on a variety of debt instruments, including mortgage loans, ground leases, master leases, leasehold mortgages, and deeds of trust. Subtracting these debt service payments from the Free and Clear income yields the net cash available for the property owners, called Cash Flow After Financing (CFAF). For constant payment mortgage loans, interest is not the only factor affecting debt service outlays. For any given interest rate, the longer the term of the loan, the lower will be the required constant payment. Thus the effect of the government guarantee of home mortgages after World War II was to allow lenders at no risk to stretch out the term of the typical mortgage loan. Home-buyers could then buy more expensive houses for the same monthly payments. The table on page 35 illustrates the point.
Twenty Four Good Reasons to Buy Options Instead of Properties
I am willing to bet anyone an ice cold case of Beck's Beer that the numerous commercial real estate market meltdowns that have occurred during the past 30 years would not have been so severe if the high rollers had bought more real estate options instead of properties. In this way, if they did not want to exercise their real estate options, they could have simply let them expire, and that would have been the end of it. And they would not have incurred any of the transaction, maintenance, management, holding, and debt service costs that eventually forced them to go belly-up. In other words, they would not have been saddled with the financial responsibility and personal liability that go along with outright property ownership, and they automatically would have avoided having to
Six Costs That Eat Up Profits When Flipping Properties
The truth of the matter is that investors have no real control over how much a property-flipping transaction will ultimately cost them. The reason for this lack of cost control is that the actual amount of the holding cost is unknown when flipping a property. Holding costs include debt service, insurance, property taxes, maintenance, and security. And the single largest cost of holding on to a piece of property is its debt service or monthly loan payments. The problem with being the proud owner of a piece of investment property is that the mortgage meter is always running, whether the property is occupied or vacant. I learned this lesson the hard way when a property-flipping deal, which I thought was going to be a slam-dunk, turned out to be an air ball instead. When I was young and dumb, I bought a run-down single-family house in South Tampa with
Capacity Monthly Income
In terms of rental property income and expenses, lenders may apply a debt coverage ratio (DcR). A debt coverage ratio shows the lender that the property produces enough income to cover expenses and debt service (principal and interest). Here's an example of DCR for a fourplex whose units each rent for 750 a month If a lender wants to see a 25 percent safety margin of income over debt service, calculate your maximum allowable mortgage payment by dividing the property's annual NOI by a debt coverage ratio (DCR) of 1.25 NOI Debt Service 24,280 19,424
Use Fixed Rate Low Interest Lines of Unsecured Credit to Buy Options
Currently use two 40,000 lines of unsecured credit, which have fixed-interest rates of between 3.4 percent and 4.5 percent. I am able to obtain these low-rate lines of unsecured credit because I have zero consumer debt and a credit score in the top 5 percent. The real beauty in using unsecured lines of credit, instead of secured credit lines such as a home equity line of credit (HELOC), is that you do not have to put your home on the line and pay those exorbitant closing costs that lenders generally charge borrowers for the privilege of doing business with them. In fact, the most that I have ever had to pay when using an unsecured line of credit was a 50 transfer fee.
Investment Features Affecting Valuation
Leverage Most directly owned real estate is purchased with a down payment, often 30 percent or more for investment properties. The balance is financed. In this situation, an investor leverages the cash investment, controlling 100 percent with only 30 percent down. While many consider this a distinct advantage, notably when market values rise quickly, it is also a higher risk. The investor depends on consistent cash flow as a requirement for keeping up with debt service. A one-month vacancy may be serious, and a two- or three-month vacancy fatal if the investor has no cushion to make it through extended vacancy periods.
Decrease or Increase Your Down Payment
489.9285 X 7.39 X 12 43,446 (Debt service) less 43,446 (Debt service) 3,675 (BTCF) 459.928 X 5.85 X 12 32,287 (Debt service) less 32,287 (Debt service) 14,834 (BTCF) 538.526 X 7.39 X 12 47,756 (Debt service) less 47,756 (Annual debt service) -635 (BTCF) 471.210 X 7.39 X 12 41,786 (Debt service) less 41,786 (Annual debt service) 5,335 (BTCF)
Buy at a Bargain Price
Return to the eight-unit example that was valued with an 8.5 percent cap rate at 544,365. With the hypothetical baseline bank financing of 20 percent down and 7.5 percent, 25-year terms, the property produced a first-year cash flow of 8,502. But what if you could buy that property (or a similar one) at a bargain price (say 10 percent under market) You would pay 489,928.50, put 97,935.70 down, and borrow 391,942.80 (80 percent). Your annual debt service would fall to 34,757, and your cash flow (BTCF) would increase to 11,539 391.943 X 7.39 X 12 34,757 (Debt service) less 34,757 (Debt service) 12,364 (BTCF)
After Tax Return on Equity
For income property, a frequently used break-even calculation is to determine what percentage occupancy will be required to cover base levels of operating expenses and debt service. This is calculated as follows In this equation, Total Required Income is the sum of operating expenses, real estate taxes, and debt service payments. Break-even calculations are particularly useful in assessing the likelihood of achieving certain milestones and relating the investment to possible consequences of failure. For example, in the rental apartment development discussed above, an increase in debt service constant payments will also increase the break-even occupancy, and therefore the risk of operating at a deficit. Thus, in the case of the highest interest rates, the owner must not only accept a lower cash return on equity, but also must accept increased risk.
Should You Pay Off the Mortgage
If, on the other hand, he used the 12,000 cash to buy more property, then he could easily have bought four more (based on the same loan-value ratio of 25 percent as with the initial properties in 1960). Thus, his 12,000 could buy him another four properties, adding 36,000 of mortgage debt to his existing 12,000. By today, he would have 2 million of property, and only 48,000 of debt.
Estimating Cash Flows after Year
The cash flows and ratios calculated for year 1 give the investor a nice snapshot of how the property is expected to perform in year 1 of the holding period. The investor's time horizon is typically greater than one year. This is particularly the result of the high transaction costs associated with buying and selling real property. It is hard to recoup the commission expense associated with selling investment property after owning it for only a single year. Also, while the ratios we calculated are very useful for comparing properties, they are missing some important elements of the cash flows that the investor is to receive. Let's look at the ROI, and we'll see what information is lacking from this ratio. The ratio itself, as stated in Equation 11.10, is ROI NOI investment. This means that all the cash flow values that come below NOI are left out of consideration. Look at Tables 11.1 and 11.2 to see what information doesn't work itself into the ROI. The impact of financing is missing,...
Examining the borrowers ability to pay
For example, a lender may say that a buyer can afford to pay 28 percent of total gross income in mortgage payments (principal, interest, taxes, and insurance expenses). This percentage is called the front-end ratio. The lender also establishes that the borrower's total monthly debt payments, including PITI, can't be greater than 36 percent of the borrower's total gross income. This percentage is called the back-end ratio. 34,560 - 12 (months) 2,880 maximum total monthly debt payments including PITI Together, the front-end and back-end ratios work in such a way that the borrower's PITI and total debts have to fall below both criteria. So if in the example the borrower's total monthly long-term (usually 12 months or more like credit cards and car payments) debt payments without PITI were 2,000 a month, the lender would enable the borrower to spend 880 or less on PITI. On the other hand, if the borrower has no other debt, the lender still wouldn't enable the borrower to spend more than...
Capital For Real Estate Investments
Real estate investments are financed through a combination of debt and equity capital. The use of debt, or borrowed money, is very important in real estate, and a substantial majority of the new capital flowing into real estate is normally in this form. By year-end 1987, U.S. properties were supporting about 2.75 trillion in mortgage debt. The balance of the property value, of course, represents the owner's equity capital.
Who owes whom Assumption and assignment
A mortgage assumption takes place when a new party takes over the obligations of another person's mortgage debt, and it usually requires the approval of the lender. A typical situation in which someone may assume a mortgage is when a buyer buys a house from a seller who has a mortgage loan at a much lower interest rate than is currently available to the buyer. The buyer pays the seller the difference between the sale price and the outstanding balance of the seller's mortgage (which the buyer is assuming) either in cash or with a new mortgage. By assuming the old mortgage, the buyer also agrees to take over the payments on the remaining balance due. i If a property is purchased with the buyer assuming the mortgage, the buyer becomes personally liable for the portion of the debt not covered by the foreclosure sale. Say I buy a house for 200,000 paying the seller 100,000 cash and assuming a mortgage on which there is 100,000 left to pay. I lose my job, can't pay my mortgage, and to make...
Now Do the Simple Numbers
Write these numbers ( 90,000 mortgage 1,000)( 7.72) 694.80. This is your monthly debt service payment on your first mortgage. 5. Add the amount from Step 2 to the amount from Step 4. Thus, 694.80 + 222.40 917.20. This is your monthly debt service for the first 5 years you own this property.
In accordance with the promissory note signed by the borrower
Figure your Net Operating Income BEFORE debt service by subtracting from your Annual Income ( 80,000 for this building) the Annual Expenses ( 41,000 for this property). Thus, 80,000 - 41,000 39,000. 4. Figure your Annual P&I Debt Service Cost. For this building, it is 28,000 per year. 5. Figure your Debt Coverage Ratio by dividing your Net Operating Income by your Annual Debt Service Cost. Or, 39,000 28,000 1.39. This is your Debt Coverage Ratio.
Quickly Figure Your Capitalization Rate
Your last easy number for your real estate millions is the Capitalization Rate. This number tells you your percent return on your income BEFORE your P&I debt payments, based on the price you paid for the property. To figure your Capitalization Rate, divide your Annual Operating Income BEFORE Debt Service by what you pay for the property. Thus, if you paid 480,000 for the property discussed above, your Capitalization Rate 39,000 480,000 0.08. Or, multiplying by 100, your Cap Rate 8 percent.
Plenty of room Rentals on property
Most investors get returns on their investments by means of rents paid on the property. All expenses, including the mortgage loan payment, are paid from the rent and whatever else (such as quarters from laundry machines) factors into the building income. Investors call the mortgage payment debt service. The money left over after all expenses are paid, except debt service, is called the net operating income. After debt service is subtracted from net operating income, what's left is called cash flow, or the money the investment has earned before taxes. Check out the following two-part equation Part 1 Building income - operating expenses net operating income Part 2 Net operating income - debt service cash flow
Letting someone else pay off the mortgage Equity buildup
The mortgage payment, or debt service, always is included in the expenses of any investment property. If the borrower borrows money with an amortized mortgage, every payment made on that loan is part interest and part principal. (That's what amortized means.) So every time the building's income (in the form of rents and other income) is used to make a mortgage payment, usually monthly, the overall mortgage debt is reduced.
By the Numbers Analyzing Investment Properties
The beginning of a real estate investment analysis is the operating statement, which also is called the income and expense statement. This statement, which usually is prepared to keep track of finances for the building and for income tax purposes, tracks the actual annual income and expenses for a building. The income tracked on the operating statement is called the contract or scheduled rent, which is the actual rent paid by the tenants. Because the operating statement is used for income tax purposes, it usually contains information about depreciation and debt service (mortgage payments). I discuss depreciation in Feeling worn-out Depreciation, earlier in this chapter. Depreciation and debt service aren't accounted for. The value of the depreciation may vary with the owner's financial position, and the mortgage is more about the owner's financial position than the value of the building. Operating expenses Don't include depreciation or debt service Debt service Refers to the mortgage...
Review Questions and Answers
Don't get confused here with the term capital gains. Essentially, capital gains and capital appreciation refer to the same thing however, capital appreciation describes what the question is asking and capital gains usually describes the same thing for income tax purposes. Return of investment is the return of your original investment money (capital), not any additional money you make, which would be return on the investment. Cash flow is the general term used for the annual return on the investment after all expenses, including debt service, are paid. It's not important for this question, but cash flow can be referred to as before tax cash flow or after tax cash flow. Nothing in this question refers to taxes, so you can eliminate tax credit right away. (D) debt service. Correct answer (C). You'll have to remember this. Debt service and depreciation are not used because they are more specific to the property owner than the property itself. Remember that scheduled...
Assisting the Tenant in Finding a Mortgage
There are three basic factors a lender looks at when qualifying someone for a loan credit, income and debt ratio. 1. CREDIT 3. DEBT RATIO The debt ratio looks at how much debt a person has compared to his income. A credit report that shows high credit card balances, car payments and other obligations will seriously affect the tenant's ability to obtain a loan.
The Five Main Reasons Many Rental Properties Become Mismanaged
Lack of knowledge about the local rental market, which results in rental units being rented at below-market rental rates This produces a breakeven cash flow, which is barely enough to pay for maintenance and debt service when the property is at 100 percent occupancy. Any vacancy causes cash flow problems that must be covered by the property owner. 3. Failure to respond to tenants' routine maintenance requests in a timely manner This causes tenant turnover and vacancies, which increases the negative cash flow that the owner must subsidize in order to maintain the property and pay the debt service.
Breakeven Occupancy Rate
The breakeven occupancy rate is the occupancy level at which the property's income will just cover the bills. The bills that must be covered are the debt service and the operating expenses. The ratio appears in Equation 11.8. This tells the investor that the building needs a vacancy rate of 14 or less in order for the before-tax cash flow to be positive because if the vacancy is greater than 14 , the investor won't have enough NOI to cover the debt service and the operating expense. There is no magic number for breakeven occupancy however, the lower this ratio is, the sooner the bills will be covered and the higher the vacancy rate that the building will be able to absorb.
The maximum amount that FNMC would provide could be calculated by adding Jeff and Maiy's personal income to the income they planned to receive from rentals, then allocating 28 of that against the total of mortgage debt service payments, real estate taxes and real estate insurance. Furthermore, the bank's appraiser would have to examine the property and satisfy himself that the combined value of the property and any renovations proposed would be 125 of the loan amount. These criteria were quite firm, since most mortgage notes were re-sold by the lender in a secondary market or to Fannie Mae, the Federal National Mortgage Association. These secondary buyers could not, obviously, ascertain the soundness of the notes they bought in bulk unless the primary lender applied a stringent and consistent screening to each individual note.
Valuable Resources
The appraiser may begin by questioning whether current net operating income will be strong enough to cover debt service on a mortgage loan. To determine this, the debt coverage ratio is used. To calculate, net operating income is divided by the amount of debt service to calculate the ratio. For example, when net operating income is 52,800 and annual debt service is 37,896, the debt coverage ratio is This ratio provides a view of the net cash flow after expenses and debt service have been paid. How this compares to similar properties may reveal the relative strength of that cash flow and could affect the appraiser's conclusions concerning value.
Return on Equity
Cash Flow After financing is the Free and Clear Income less debt service payments Equity Investment is the Asset Cost less the amount borrowed. The Return on Equity is also called the Cash-on-Cash return. Because it measures a return on actual net cash invested, many developers and investors regard this as the most important return measure. This measure should be used with caution, however, because the returns are leveraged.
Two More Drawbacks
Sadly, 60 to 90 days pass, and the overpriced property doesn't sell. The owners panic. The lawyers are closing in for the kill. But now the listing is stale. To really grab buyer attention requires a severe price cut to maybe 275,000. By this time, though, the unpaid mortgage balance along with missed payments and late fees may total around 300,000. There's no way a sale will clear out the mortgage debt and the sales commission. More often than not, the foreclosure sale date rushes closer like a speeding freight train.
Credit Check
Vidual, and that is what you, as a landlord, should consider as well. If the credit report shows a history of late payments or, worse, defaults, there is no reason to believe that you, as a creditor, will be treated any differently. In addition, if the applicant has a high amount of debt, his or her income to debt ratio may not allow the applicant to become further leveraged. In this case, that would be the monthly debt to you in the form of rent. The reporting company takes these and the other aspects of a person's credit history and calculates a score.
Before Tax Cash Flow
The before-tax cash flow is where financing charges come into play. The annual debt service is the monthly mortgage payment times 12 plus any other financing payments such as contract for deed (land contract) payments. This annual debt service is deducted from the property's NOI resulting in the before-tax cash flow (BTCF). This is, in effect, the amount of money that is left in the checkbook after all the rents have been deposited and after all the expenses and the lender have been paid.
Example 111
Next we have to calculate the monthly mortgage payment, and then we'll multiply that by 12 to get the annual debt service. The mortgage amount is 835,500 x 0.80 668,400. The annual debt service is then 5,182.10 x 12 62,185.18. The before-tax cash flow from operations becomes Equation 11.4.
The escrow closer
Underwriters check to make sure that a loan meets guidelines for debt ratio, loan-to-value ratio, credit score, employment history, and other qualifications. They also evaluate the loan based on whether they can be bundled with others in a big loan package that can be sold to Fannie Mae, Freddie Mac, or another entity that buys mortgages.
Private Individuals
Most loan funds are from personal or business savings. Some loan arrangers have sought investors owning homes who had very low debt-to-equity ratios as well as those having debt free residences. By refinancing, they are often able to borrow at a much lower interest rate than they can loan their money at. They are thus able to make money on this interest differential by trading on their equity. Even if their loans are well secured, the investor in such a situation is placed at risk. Should the lien that they hold go into default, they may not have the funds to make their own mortgage payments, which would place their home at risk of foreclosure.
Year 2 Cash Flows
As indicated above, the PGI for year 1 is multiplied by 1.03 (3 growth) to obtain the year 2 value of 130,707. The vacancy in year 2 is once again the PGI times the 7 vacancy rate, resulting in a vacancy allowance of 9,149. That value deducted from the PGI leaves an EGI of 121,558 in year 2. Multiplying the first year's operating expenses by 1.02 (1 + 2 growth) results in operating expenses in year 2 of 47,940, and that value deducted from the EGI leaves an NOI of 73,618. The debt service is constant since we are using a fixed-rate constant payment mortgage, so the 62,185 deducted from the NOI leaves a BTCF of 11,432 for year 2. If we now take the principal balance at the end of year 1 minus the principal balance at the end of year 2, that will give us the principal reduction in year 2. The total debt service for the year (which is p + i) minus the principal reduction for the year will give us the total interest paid in year 2.
To accomplish this, we go back to Table 11.4 and take out anything that has to do with the mortgage. The debt service will go to zero as will the interest expense. The new amounts appear in Table 11.11. The cash flow from sale calculation from Table 11.5 is also affected, and those new values appear in Table 11.11. You will notice that the before-tax cash flows from operations are approximately 62,000 greater than the before-tax cash flows from Table 11.4. They are greater by the amount of the annual debt service payment that is not being paid in Table 11.10 because we are now free from debt. The after-tax cash flows in Table 11.4 are not greater than those in Table 11.10 by the exact amount of the debt service payment. This is because by using all cash, we have lost the tax benefit of the interest expense deduction. As a result the after-tax cash flows in Table 11.10 are greater by 49,000- 50,000.
A common type of loan for the real estate investor or business owner is a stated income loan. This type of loan does not require income verification. Lenders consider the lack of verifiable income to be added risk. The lender will calculate a qualifying debt ratio based on the income that the borrower states on the application. Verification of the source of income is required. Not all stated income loans are eligible to wage earners. Many lenders want stated income borrowers to be self-employed for two years and provide a letter from their CPA confirming this.You can be self-employed simply by filing a Schedule C for two consecutive years. The Schedule C does not need to show income.
Financial Analysis
Lending institution to lend money to a desirable project with the interest being exempt from Federal income tax. This had the effect of reducing the interest rate by several points, or to around 8 . Prudence returned to her setup, punched her calculator again in an optimistic frame of mind, and calculated a constant of 8.81 . After all, she had been told that most other parties to a real estate deal will take a pessimistic view of the proposer's projections so she might as well be positive. She knew that obtaining tax-exempt financing would take time, but might be possible for a rehabilitation of the Masonic Hall. Prudence also hoped she could justify a larger loan, perhaps 1.5 million, which would reduce the need to raise other funds. If tax-exempt, the debt service on this loan would be 132,077.62 per year. She continued with her cash flow to compute a stabilized cash flow after financing. Debt Service (80 )
Debt Coverage Ratio
The first of these ratios is called the debt coverage ratio (DCR). This ratio is of great concern to the lender who is providing the mortgage money for the transaction. This ratio tells the investor and the lender whether the NOI is adequate to cover the annual debt service. The ratio is the NOI divided by the annual debt service. The lender will typically want this ratio to be at least 1.2. In the case of riskier investments, such as new construction, the lender may want the DCR to be at least 1.25. You may ask why new construction would be riskier than an existing building. It is considered riskier because we start out with no tenants, and we don't know for sure when it will be fully occupied. The lender will want a larger cushion to cover any shortfalls in rent that may occur. When we present this investment plan to a financial institution, it would probably decline our mortgage application given the low DCR in this example. We can look closely at Table 11.1 and try to determine...
Organizing Your Debt
Whether you are married or single, taking charge of your overall finances may feel like a part-time job. Some easy ideas can help you streamline your time, organize your finances, and reduce the stress of debt and overall money matters.


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Teams welcomed ahead of the Oceania 7s
Meli Tavaga
November 8, 2018 3:02 am
The Fiji Government has pledged its commitment to hosting the Oceania 7s for three years commencing last year.
While welcoming the Coaches and Captains of the 21 teams in Suva for this weekend's championship during a cocktail reception at the Grand Pacific Hotel last night, Minister for Sports Laisenia Tuitubou says this a true reflection of the commitment of the government to develop sports in the country and in the region.
"This with support from Oceania Rugby, whose commitment, dedication and work done behind the scenes continuous to make this event happen and happen successfully. Sport signifies renewal, as well as change."
Meanwhile, the Oceania 7s kicks off tomorrow and the Fiji Airways men's 7s side faces Solomon Islands in its first pool match at 4.57pm before taking on Papua New Guinea at 8.06pm at the Suva's ANZ Stadium.


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About Us
TGSN was set up in 2002, had a brief hiatus in 2010, and has now returned to bring gamers all the best review, previews and chat from the world of videogames.
Staff Profiles
Name: Jon Titmuss
Position: Editor
Platforms: Xbox 360, Playstation 3, Wii, DSi, PSP, 3DS, PC, iPad, Gamecube, N64, NES
Favorite Game[s] of all time: Beyond Good and Evil, Ocarina of Time, Lylat Wars, Halo 1.
Bio: I joined TGSN in 2003, and I can hardly believe that we've nearly reached our 10th Anniversary. Outside of gaming, I'm a drama teacher at Stagecoach in London, games specialist* at HMV (read: till operator) and Media co-ordinator for Hemel Storm Basketball.
Name: Mike Hazleton
Position: Webmaster
Platforms: Xbox 360, PS3, Wii, PC, PSP
Favorite Game[s] of all time: Burnout, Call of Duty, Age of Empires, Civilization IV
Bio: I started TGSN in 2002 with a friend from school. Jon then joined in 2003 and it's been amazing ever since! Nowadays I just deal with the technical side of things on the site. Outside TGSN, I will soon be starting work for Microsoft on the XBL Marketplace, while I also write for www.supercheats.com and manage the website of the Three Rivers Museum Trust. It should also be mentioned that I am a Tottenham Hotspur season ticket holder.
Name: Ben Griffin
Position: Freelance Writer
Platforms: Xbox 360, Playstation 3, Wii, 3DS, PC, iPad
Favorite Game[s] of all time: Super Mario 64, Halo 2, Wind Waker
Bio: One of the plucky original members of TGSN who started way back in 2003 (all credit to Jon and Mike who actually founded the thing), games are my passion. I freelance for Gamesradar and PSM3, and other non-gaming publications, and have work experience writing for Xbox World 360, SFX, and Radio Times. I get paid rarely, but it's my ultimate goal to play EVERY GAME EVER.
Name: Alexander Goodenough
Position: Freelance Writer
Platforms: PS3, PSP, PC
Favorite Game[s] of all time: Goldeneye 64, Dragon Quest VIII, Lumines, Mass Effect 2.
Bio: Having joined TGSN in 2007 it is great to be back now after the short hiatus. Outside of TGSN I write articles for other websites like Dotted Music and GMPC, I have also done work for a magazine as graphic designer. Currently I am in my final year of university doing a Bachelors in Computing Science & Film and Media, and hopefully get into videogame or film journalism full time.
Name: Richard Wood
Position: Freelance Writer
Platforms: Xbox 360, Wii, 3DS, DSi, GBA, PC, Gamecube, N64, Sega Mega Drive
Favorite Game[s] of all time: Sonic 3 & Knuckles, Mass Effect 2, Pokemon <Colour> Version, Star Wars: Battlefront 2
Bio: I'm a Media Graduate who has been writing about games for a number of years now, but only recently joined the TGSN team. When I'm not staring at a screen, I work on a deli for a major supermarket. I also write for my own personal website/blog at blackcountrynerd.webs.com.
Name: RJ Barranti
Position: Freelance Writer
Platforms: Xbox 360, PS3, PSP, PC, N64
Favorite Game[s] of all time: The Call of Duty franchise, Forza 4, Singularity, Roller Coaster Tycoon
Bio: I joined TGSN in late 2011 but I've been writing my own reviews since 2007 when I picked up a copy of Xbox Magazine and thought to myself "I can write about video games just as well as these guys, I'll give it a shot." I then wrote my first review, I believe it was Left 4 Dead...looking back on it, it was terrible! My writing has significantly improved since then. When I'm not playing video games I'm usually either playing guitar or fulfilling my need for speed on a winding country road on the outskirts of San Francisco.
Name: Scott Pell
Position: Freelance Writer
Favorite Game[s] of all time: Jet Grind Radio, F-Zero GX, Star Wars: Knights of the Old Republic, Shadow of the Colossus, Mass Effect 2
Bio: I'm from Traverse City Michigan, which is where I still live. I currently work at a Target department store as a electronic sales representative, go figure. I've been a fan of video games my whole life, I don't remember what the first game I ever played was, but I do remember it was the coolest thing ever. I got started writing about video games in a journalistic format when I saw one of my professors while walking down the hallway, he also happened to be the faculty adviser for the college paper. Having already taken his class before, he recognized my writing ability and demanded that I be apart of the paper. I've been ranting and raving about video games ever since.


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Authorities worldwide are growing worried that Facebook, Google and Amazon are eroding privacy, using data to push rivals out of business and even affecting elections. This is one tech battle Apple can sit out. As a security-minded purveyor of hardware, it's likely to avoid the worst of the blowback.
Europe will be the eye of the tech storm in 2018. The European Commission has already fined Google $2.8 billion for favoring its own services and burying rivals in search results. Regulators are deciding whether the Alphabet's Android mobile operating system gives it another means of unfairly promoting its businesses. A bigger fine and reduced mobile revenue from Google search could result.
Fining Google for favoring its own products sets an unwelcome precedent for other tech firms. European Union authorities could forbid Amazon's listing of own-label products ahead of competitors' offerings.
The biggest danger comes in May when companies must comply with Europe's General Data Protection Regulation. It requires that they seek explicit consent before using personal data. It's probable many customers will not agree, which means Google could find it harder to customize Gmail ads and Facebook might not be able to use WhatsApp information to sell ads on other sites and apps. Customers also have the right to delete their data or port it elsewhere — reducing the ability of Amazon and Google to lock in cloud customers.
Parts of Europe's agenda may be adopted elsewhere. And lawmakers in the United States are mulling putting big internet firms under the oversight of the strict Federal Communications Commission, rather than the lax Federal Trade Commission.
Apple is the biggest tech giant, worth nearly $900 billion, yet it stands curiously apart. The company sells lots of expensive phones, but it's no monopolist. The iPhone's combined share of the five biggest European markets is under 20 percent, says Kantar Worldpanel. The company also uses privacy as a selling point. It does not gather personal information to sell to advertisers, places similar restrictions on app developers and fights government attempts to unlock suspects' phones. Apple's inability to master social media means its business does not affect elections either.
Apple is not carefree. The company's attempts to slither out of paying taxes make it a target in its own right. At worst, though, the result is probably a fine. Its rivals are looking at major, forced changes in their business models.


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The Israeli Tax Authorities (ITA) issued draft guidelines titled "Activities of Foreign Companies through the Internet" (hereafter the "Draft Circular") for comments.
The purpose of the Draft Circular is twofold:
- To elaborate on when service income is generated by a foreign entity; in cases where the internet serves as a key tool for generating such service income, income would be regarded as generated by a permanent establishment (PE) of such an entity in Israel.
- To determine, if, and under what circumstances, a foreign entity, which provides services to Israeli customers through the internet, should register for Israeli VAT purposes.
It should be noted that the Draft Circular is effectively the opinion of the Israeli Tax Authority, but it does not change the Israeli tax legislation. However, it does provide insight into how the ITA might interpret the existing local tax legislation.
Permanent Establishment
With regards to the PE issue, the Draft Circular provides that, when a foreign entity's core activity is conducted through the internet, and the following characteristics are met, then such activity of the foreign entity will not necessarily fall within a PE Exemption, but rather it should be viewed as an activity that is likely to give rise to a PE claim. The main characteristics listed in the Draft Circular are:
- Other than the facility in Israel, such foreign entity operates a customized website for its Israeli customers (e.g., language, advertisements, currency, etc.);
- The website connects between Israeli customers and Israeli suppliers;
- High popularity among Israeli users;
- The ability to generate profits out of the website increases as the use of it increases;
- Representatives of the foreign entity in Israel are involved in tracing potential customers or collecting information with the help of the facility located in Israel;
- Customers' management control – there is a current and ongoing connection between the foreign entity and the Israeli customer, with the help of the Israeli facility, which includes, inter alia, arranging customers' conventions, creating new opportunities to present new products, developing and enhancing customer service, giving feedback with respect to the foreign entity's activity in Israel.
- The scope of marketing and support services which are rendered in Israel by the foreign entity's representatives are significant;
- The foreign entity bears business risks in Israel.
With respect to the potential VAT registration obligation, the Draft Circular provides that when there is a strong direct nexus between Israel and a foreign company's significant scale of online services provided to Israeli customers in such a manner that the circumstances relating to such services are linked to Israel, it may be contended that in essence business transactions exist in Israel.
The Draft Circular states that this nexus may be based, inter alia, on the following parameters:
- The service is provided to Israeli customers interested in different services in connection with Israeli users in Israel (e.g., mediation services or advertising in connection to Israeli users).
- The service provided to Israeli customers of the foreign corporation is directed to Israeli users.
- The service is provided in practice in Israel since the service is performed by presenting content on users' computers in Israel, and usually through Israeli websites as well.
- In some cases, marketing and locating customers for the foreign corporation, as well as the support of those customers, is performed in Israel, through Israeli companies that are related to a foreign corporation.
- The services provided by the foreign corporation are consumed in Israel.
The Draft Circular provides the following examples of cases that require registration as an Israeli "Authorized Dealer" for a foreign company online advertising, mediation services etc. in Israel:
- A foreign company operating a search engine will have to register as a result of its income from advertising services provided to Israeli customers who are directed to Israeli consumers or users.
- A foreign company operating a website service for reserving hotel rooms in Israel will be required to register in connection with its reservation income relating to stays and visits in Israeli hotels by Israeli consumers.
The Draft Circular also provides, that to the extent a PE is established for Israeli income tax purposes, then such foreign entity will be regarded as conducting a business operation in Israel for VAT registration purposes.
What does it mean for you?
It is interesting to see that the ITA's thinking goes further than demanding a VAT registration "only" of B2C electronic service providers, what seems to be the current trend around the world (see also for example the EU, Switzerland, South Africa, or more recently Albania, Japan or South Korea, just to name a few.) By trying to imply a PE for foreign entities, as a result of on-line sale of electronic services to Israeli private customers, the ITA is clearly investigating the options how to tax such revenues also for direct tax purposes. It is therefore recommended to keep an eye out on the developments in this regard, so that you have the right strategy in place for any upcoming changes.
For further information please contact Liat Neuwirth of PwC Israel or me.


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Title: Rodolfo F. Acuña Collection, 1857-2006
Predominant Dates:1960-2006
Creator: Acuña, Rodolfo
Extent: 117.3 Linear Feet. More info below.
Series I: Writings, 1956-2004
Subseries A: Books, 1972-2004
Subseries B: Chapters in Books, Journals & Magazine Articles, 1970-2000
Subseries C: Book Reviews, 1985-2000
Subseries D: Political Essays, 1986-2004
Subseries E: Unpublished Works, 1970-1991
Subseries F: Early Writings, 1956-1965
Series II:Personal Files, 1932-2003
Subseries A: Biographical, 1932-2001
Subseries B: Academic, 1952-1968
Subseries C: Articles About, 1985-2003
Subseries D: Awards, 1985-1999
Series III: Correspondence, 1961-1999
Series IV: Research Files, 1857-2006
Subseries A: Archival Research, 1857-2006
Subseries B: Articles, 1906-2004
Subseries C: Books, 1890-2004
Subseries D: Court Cases, 1970-1990
Subseries E: Journals, 1968-2002
Subseries F: Magazines, 1960-2000
Subseries G: Manuscripts, 1999-2000
Subseries H: Newsletters, 1966-2006
Subseries I: Pamphlets, 1906, 1954-2001
Subseries J: Theses and Dissertations, 1912-2001
Subseries K: Research Notes, 1972-2002
Subseries L: Note Cards, circa 1970-1990
Subseries M: Complete Newspaper Issues, 1969-1999
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Series VII: Multimedia, 1990-2005
Series VIII: Acuña vs. Regents of the University of California Files, ca. 1911, 1962-2004
Subseries A: Court Documents, ca. 1911, 1992-1998
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Subseries C: Correspondence, 1981-1998
Subseries D: Research Files, 1962-2004
Subseries E: Trial Exhibits, ca. 1968-ca. 1999
Subseries F: Friends of Rudy Acuña Committee (FOR), 1986-1998
Date Acquired: 09/02/1987
Languages: English [eng], Spanish;Castilian [spa]
Rodolfo Francisco Acuña was born in 1932 in Los Angeles, California. He earned his bachelor's degree and master's degrees at Los Angeles State College (now California State University, Los Angeles), and his PhD in History at the University of Southern California. A renowned scholar activist, Dr. Acuña became the first professor in the Mexican American Studies Department (now Chicana and Chicano Studies Department) at California State University Northridge in 1969.
Acuña quickly developed forty-five courses in the department, creating the foundation for the largest Chicano Studies program in the nation. In 1972, Acuña published his book Occupied America: The Chicano's Struggle Toward Liberation, a work about the Chicano community's history, which has been praised as the "Chicano Studies Bible." Since then, Acuña has continued working to grow and develop the department, using programs like Operation Chicano Professor in 1975.
After being denied a position at the University of California Santa Barbara in 1991, Dr. Acuña sued the Regents of the University of California on the grounds they had discriminated against him on the basis of age, race, and political orientation. He ultimately won on the grounds of age discrimination in 1996. Acuña's supporters formed the group Friends of Rudy (FOR) to raise funds and awareness for Acuña over the duration of the lawsuit.
During his years as a professor of Chicano Studies at CSUN, Acuña's research and publications have touched on a host of topics including immigration, racial relations, local politics, education, and Chicano and Chicana rights. Three of his books have received the Gustavus Myers Award for the Outstanding Book on Race Relations in North America. Corridors of Migration: The Odyssey of Mexican Laborers, 1600-1933 was named an Outstanding Academic Title by CHOICE Magazine.
Acuña received the Distinguished Scholar award from the National Association for Chicano Studies in 1989. In 2008, he was awarded the Lifetime Achievement Award by the National Hispanic Institute. His community activism has been recognized by the Emil Freed Award for Community Service from the Southern California Social Science Library, the Founder's Award from the Liberty Hill Foundation, the Historian of the Lions Award from the Center for the Study of Political Graphics, and the Activist/Scholar Award from the Community Coalition of South Central Los Angeles. For his contributions to the discipline of Chicano Studies and lifelong commitment to activism and advocacy he is known as the "Father of Chicano Studies."
The Rodolfo F. Acuña Collection documents the academic career of Rodolfo "Rudy" Acuña, whose work was at the forefront of the Chicano Movement and who was instrumental in the creation of the Mexican American Studies Department (now Chicana and Chicano Studies) at California State University, Northridge. The collection contains works authored by Acuña, especially books, early drafts of unpublished works, extensive research notes, and subject files. Correspondence between Acuña and his contemporaries is included, as well as biographical items about him. A large portion of the collection is dedicated to materials pertaining to the trial between Dr. Acuña and the Regents of the University of California system. Some of these materials include flyers, posters, memorabilia, and newsletters. The collection consists of eight series: Writing (1956-2004), Personal Files (1932-2003), Correspondence (1964-1999), Research Files (1857-2006), Subject Files (1926-2006), Chicano Studies Department (1969-1993), Multimedia (1990-2005), and Acuña vs. the Regents of the University of California (ca. 1911, 1962-2004).
Series I, Writing, contains materials that Acuña authored throughout his career. Materials have been separated into six subseries. Books (1972-2004), contains various editions of his books, galley proofs, typescript pages, proposals, publisher agreements, and peer reviews. These are arranged in alphabetical order according to book title. Chapters in Books, Journals & Magazine articles (1970-2000), contains works Acuña wrote for different publications. These items are arranged alphabetically by title of the work. Book Reviews (1985-2000), documents his review of other scholarship in his and related fields. It is arranged alphabetically by title of the work. Political Essays (1986-2004), is arranged chronologically by the year the piece was written. Unpublished Works (1970-1991) and Early Writings (1956-1965), are arranged by title of the work.
Series II, Personal Files, contains biographical items pertaining to Acuña's life. This series is split into four subseries. Biographical (1932-2001) includes Acuña's birth certificate and military records. Academic (1952-1968) consists of awards and certificates he has received, as well as research papers, final oral examinations, notes, bluebooks, yearbooks, and a curriculum vitae.This subseries is arranged alphabetically by title of the university he attended. Articles About (1985-2003) contains articles written by authors regarding Dr. Acuña, and is arranged alphabetically according to the author's last name. Awards (1985-1999) contains awards he won over the years, and consists of certificates, folio-sized awards, and plaques. These materials are arranged alphabetically according to the institute that granted them.
Series III, Correspondence, consists of handwritten and typed correspondence exchanged between Acuña and his friends and colleagues, including Edward Roybal, Jerome Richfield, Julian Nava, Delmar T. Oviatt, and Cesar Chavez, and documents conversations both professional and personal, with topics including drug use in the barrio, university boycotts, Chicano/Chicana civil rights, the United Farm Workers/AFL-CIO, and affairs at California State University, Northridge. The series is arranged alphabetically according to last name.
Series IV, Research Files, consists of materials that Acuña compiled and used as a part of his research throughout the years, and is arranged by format. It is split into thirteen subseries: Archival Research (1857-2006), Articles (1906-2004), Books (1890-2004), Court Cases (1970-1990), Journals (1968-2002), Magazines (1960-2000), Manuscripts (1999-2000), Newsletters (1966-2006), Pamphlets (1906, 1954-2001), Theses and Dissertations (1912-2001), Research Notes (1972-2002), Note Cards (ca. 1970-1990), and Complete Newspaper Issues (1969-1999). Topics covered include social injustice, women's rights, the Zoot Suit Riots, the Sleepy Lagoon case, Mexico City, the 1933 Cotton Strike, Chavez Ravine, and the United Farm Workers movement. Each subseries is arranged alphabetically.
Series V, Subject Files, documents Acuña's personal interests and general research conducted by him independent of a specific book or other research project. Topics covered include the Los Angeles riots, Proposition 187, labor union issues, the California State University system, Chicano/Chicana creative arts, the Los Angeles Police Department, the Los Angeles Department of City Planning, migrant farm workers, and La Raza. This series consists of many clippings from newspapers and magazines, research reports, census information, programs, flyers, announcements, minutes, and booklets. The series is arranged alphabetically by subject.
Series VI, Chicano Studies Department, documents the establishment of the Chicana and Chicano Studies Department at California State University, Northridge, and contains materials such as early department proposals, course proposals, teacher training manuals, annual reports, correspondence, meeting minutes, brochures, and graduation announcements. These materials are arranged alphabetically by item type.
Series VII, Multimedia, consists of different types of media, including video, photographs, negatives, audio reels, and microfilm. The series contains features and interviews with Acuña, documentaries, political forums, official government records, and covers topics such as the bracero migration of the 1950s, the protests at UCSB, and issues affecting Mexican Americans in the southwest. The series is arranged alphabetically, and separated by the form of media.
Series VIII, Acuña vs. the Regents of the University of California, has been divided into six subseries. Court Documents (ca. 1911, 1992-1998) contains official court materials such as clerks transcripts, declarations, exhibit lists, objections, transcripts, and notices of depositions. The subseries is arranged by the court the trial took place in. Depositions (1993-1995) contains depositions from individuals involved in the trial. They are arranged by the last name of the individual. Correspondence (1981-1998) includes letters between Acuña and others regarding the case. This subseries is arranged by last name of the correspondent. Research Files (1962-2004) contains a vast amount of research used during the trial such as correspondence about the case, aggregate summaries, materials produced during the case, numerous CVs, court reference material, and witness lists. They are arranged alphabetically by title of the subject. Trial Exhibits (ca. 1968-ca. 1999) contains trial exhibits used during the case. They are arranged according to the court stamp number assigned to them. Friends of Rudy (FOR) Acuña Committee (1986-1998) includes items used by the committee to raise funds for Acuña during his trial, especially correspondence, tickets for events, memorabilia, advertisements, and newspaper articles. Items are arranged alphabetically by type.
Alternate Extent Statement: 101 GB of Digital Files
Access Restrictions: The collection is open for research use.
Use Restrictions: Copyright for unpublished materials authored or otherwise produced by the creator(s) of this collection has been transferred to California State University, Northridge or is in the public domain. Copyright status for other materials is unknown. Transmission or reproduction of materials protected by U.S. Copyright Law (Title 17, U.S.C.) beyond that allowed by fair use requires the written permission of the copyright owners. Works not in the public domain cannot be commercially exploited without permission of the copyright owners. Responsibility for any use rests exclusively with the user.
Acquisition Source: Rodolfo F. Acuña
Original/Copies Note: Digital reproductions of selected items in this collection are available electronically as a part of the Latina(o) Cultural Heritage Archives project. For more information please see https://digital-library.csun.edu/.
Related Publications: Publications donated by Rodolfo F. Acuña are available in the Library Catalog.
Preferred Citation: For information about citing items in this collection consult the appropriate style manual, or see the Citing Archival Materials guide.
Processing Information:
Robert G. Marshall, Luis Moreno, and Monica Valenzuela, 2007 and 2008
Greg Gonzalez and Ben Salin, 2013
Other Note: This collection was processed in part under a U.S. Department of Education Title V Hispanic-Serving Institutions (HSI) Grant.


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The unworthy, the untrusted, the unstable - this is their day! BEWARE THE SECRET EMPIRE!
Rated T+
Nick Spencer manages to continue to find the perfect balance between Drama and Action in thisSecret Empireevent, and with only four issues left, it is bittersweet to watch it end, as it is sad too see that the event is coming to a close but also exciting to watch an event of such an epic scale to unfold.Secret Empire #6is another home-run for Marvel and Spencer, and yet another astounding issue inSecret Empireas a whole. Read Full Review
On the whole, Secret Empire #6 is another solid issue with moments of brilliance. But there are flaws which drag it down too, so just be warned. Read Full Review
Love it or hate it Secret Empire continues to build the suspension and delivers some pay off to readers as we wait for the next issue in this heavily polarizing series. Read Full Review
Secret Empire#6 is another fine installment in the story that's legitimately shaken Marvel to its core. There are some very deep lines drawn in the sand and plenty of mystery left to unfold. This is what I wanted from a Civil War II and it's funny that Spencer mentions that dumpster fire a number of times in this. The only thing making CWII carry any relevance is Spencer tying up the loose ends. Read Full Review
Nick Spencer gives our heroes their second wind as the Avengers are forced to defend themselves from Supreme Leader Rogers' attack. While there are moments where the book ties in multiple side storylines for plot reasons, the writing and artwork in this issue remain standout features. Read Full Review
Even with too many artists and a muddled story, "Secret Empire" 6 still has enough great Iron man moments to enchant even the most cynical comics reader with awe. Read Full Review
The art team has been fantastic. Spencer has continued to play with political beliefs and has laid it barren in this issue. Maybe Secret Empire will have a glorious end and all our questions will be answered but how long should readers wait? Read Full Review
An action packed issue with intriguing twists, but it does drag a bit. Read Full Review
There are pacing issues and they were exacerbated by the fact that this story was incredibly bleak. Because of that, the middle is tough to read. I will probably like Secret Empire #6 more than most though. It's a slog of an issue to get through, but I felt the payoff was very rewarding. Beautiful art and an exciting finish that you have to work to get to. Read Full Review
This issue is just so very dark. There is very little hope here. A lot happens, but the direction is murky.The story is solid, despite the lack of a clear direction. But, again, it's just depressing. "Darkest before the dawn", I hope. The artwork is just uneven and often times just a mess. As I have said in my past reviews, I do not feel that this is on par with so-called "Event Comic" standards. Read Full Review
Secret Empire is far from Marvel's best-executed event comic. The pacing has been all over the map, and things slow down once again in issue #6 even with Hydra and the Avengers having a massive showdown. But for all its problems, this series shows an ambition that can't be ignored. This issue works best when it explores the gulf between where the Avengers are and what they would like to be. Read Full Review
In the heroes' darkest moment, this issue of Marvel's Secret Empire makes a promise that things are about to change. Read Full Review
Secret Empire has been uneven at best. I hate the term "event fatigue," but who is a 10+ issue event like this for when there's such a big sea change on the horizon for the publisher? Nick Spencer's work here has been its best when he isn't just trading in the dynamics that the publisher has been for the last 10 years. But it's hard to keep the stakes up when every reveal only asks more questions instead of answering any of them. The art's scattershot approach across the event has hurt the story overall, and this issue is no exception. Secret Empire keeps delivering big moments, b...ut it's not cluing us in on what any of it means, and that's disappointing. Read Full Review
Secret Empire #6 was another slow read that offers a thin story. There is simply not enough content in this issue to justify the massive $4.99 cover price. For that much money the reader has a right to demand that Marvel deliver an exciting issue full of content and plot progression. That is certainly not the case with this issue. Read Full Review
This is a solid issue in a very lackluster and character-destroying event, and the writers need to think fast to pull the book out of this nosedive. Pick this up only if you're already invested in it or you feel it is needed to prepare for legacy and Generations. Read Full Review
This is my favorite Marvel event in a long time
Is it long???? YES!!!! Does it have pacing issues???? YES!!!!!!!!!!!! Is it a gosh darn good drama with twists??? YES!!!!! Spender brings it to you in this issue of Secret Empire. It gives you quick answers to questions that arose last issues (mainly surrounding B-Man and Odinson). It also gives light to the dome people and Black Widow. On top of some resolution there is still mysteries to be uncovered and new twists at the end that you want. The art is sketchy. . . literally. LOL it could use polish, at one moment I thought Black Widow had a Yarmulke on, but that story carries it. READ IT LOVE IT and enjoy the show!!!!
Wow. This series is really coming together. I loved the writing in this issue. Some fantastic dialogue. Bring on #7!!!
This event has it all. This issue delivers the twists and the answers to some of the mysteries but only builds other ones so it is perfect drama. The dialogue can be much for some but i thought it was outstanding especially in the Tony ans Steve scene where it hit me. There is tons of action too so it isn't just text box after another.
3 artists but 3 tales and they all fit and by now feel at home in their own world.
It's a lot to cover and can have some issues pacing and jumping around but overall i didn't mind because as a whole this story is well done! I'm glad i'm reading this event which is something i haven't said in a while.
Spencer follows up a great issue #5 with an even better issue #6. This issue has it all and is definitely looking like the turning point in this war. It is a very long event, but the good stories keep me coming back. I actually enjoy the art too!
이미 비밀제국은 막장보는맛에 보느랴, 걍 읽으면서 생각하는걸 포기함.
#4에선 진짜 욕나오더라;;;
그래도 이번 #6은 나름 재미있게 봤음. 하이드라 첩자 반전과, (좆같지만) 헐크의 부활, 또 캡틴아메리카랑 아이언맨 대립하는것도 좋았고...
근데 시발 누가 벤디스좀 죽여줘ㅜ 제발
I really don't get the praise for this book. The art is, for the most part, terrible. The prose is pretty good but the story itself isn't very exciting. Spencer keeps pushing back answers for redundant narration of lost hope and distrust. The overall story has been stretched out for too many issues; I feel this would have been better suited for a 5/6-issue series rather than 12 (including #0 and Omega).
The art continues to be inconsistent, and more plot points that may never get resolved are created in this poorly paced issue.
Another frustratingly inconsistent issue; it wasn't bad, but there were parts (heroes arguing with each other) I just wanted to flip through. I liked the Cap/Banner part, and then the Hulk part. Curious characterization continue to be problem. I don't know why Odinson is doing this. It's like they are all chess pieces that are moved around in whatever role they need to be to service the plot. I did like Yu's art. But why does A.I. Tony grow a beard? I get his whole consciousness is now A.I., as the book tries to explain, but...sigh. Okay.
The battle of the Mount goes pretty hard against the good guys. I dunno how often the words "painful duty" occurred to Nick Spencer while he was writing this, but they're foremost in my mind while reading it. This script is a chore to read. Being illustrated by a pack of talented artists who are mostly in cruise control mode doesn't help. But the overall sprawl of the plot is fascinating, there are a few great character moments, and it includes one of the finest "Clobberin' Times" I've seen in quite a while. It's terribly bleak, but it certainly doesn't lack for ambition.


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A teenager jumped from an upstairs window to escape from an arson attack on a house in Heckmondwike.
The 17-year-old boy suffered burns from the fire and an injury from the jump from the house on Stonedene Court in the early hours of Sunday.
Police, who were called at 4.13am, are treating the attack as attempted murder.
A woman and two girls, aged 16 and 11, also managed to escape the fire through windows of the house.
They were treated at the scene for smoke inhalation and taken to hospital. The 17-year-old is currently in a serious but stable condition in hospital being treated for his injuries.
Detectives are conducting active enquiries today and officers are also conducting reassurance patrols in the area.
Detective Superintendent Mark Swift, of the Homicide and Major Enquiry Team - who is leading the investigation, said someone could have died.
"This is clearly a very serious incident in which a male has suffered burn injuries and three females have also suffered smoke inhalation.
"It took place at a time of night when a family were at home sleeping and could quite easily have had fatal consequences for those inside.
"We are treating this incident as an attempted murder and I am appealing to members of the public for information.
"It is quite possible the suspects will have suffered some injuries as a result of lighting the fire and I would like to speak to anyone who has information about males having turned up at home this morning with burns.
"I would also like anyone who has information about males buying petrol in cans from garages to contact us.
"Also, anyone who saw suspicious behaviour in the area of the affected property, or who has CCTV of such behaviour, should get in touch."
Anyone who has information is asked to contact the Homicide and Major Enquiry Team, (HMET) on 101 referencing Operation PAIRGLEN and crime number 13190409679.
Information can also be given online at www.westyorkshire.police.uk/101livechat or anonymously to the independent Crimestoppers charity on 0800 555 111.


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A Middlesbrough fan got really agitated at his side's miserable performance in the FA Cup against Sunderland and decided to take defending the goal into his own hands.
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Wednesday marks one year since the devastating floods in San Jose that prompted 14,000 people to be evacuated and caused more than $100 million in damages.
The Santa Clara Valley Water District hosted a gathering at Rocksprings Park to honor those affected by the storms and discuss future plans for a study on flooding solutions.
The feasibility study, which will assess flood risks to inform officials what needs to be done in a potential federally supported project, is nearly set to begin, according to water district spokesman Marty Grimes.
The study will be conducted in conjunction with the Coyote Creek Flood Protection Project, located over an expanse of nine miles between Montague Expressway and Tully Road.
The project was approved by voters as a part of the Safe, Clean Water and Natural Flood Protection Program, which provides $22.6 million of community resource funding to projects like pollution prevention and restoring wildlife habitats in Silicon Valley, water district spokespeople said.
"The event today first and foremost recognized that people were negatively impacted from the flooding and some are still suffering," Grimes said. "Secondly, all the things that the district has done to reduce the flood risks and make us more prepared for next time around."
Grimes also mentioned that the water district removed vegetation from city property for the first time as well as tree blockages that were largely filling the creek.
Some people who were forced out of the Rock Springs neighborhood last Feb. 21 when it was under 4 feet of water never returned. Cars were submerged in some areas, and the flood from the overflowing Coyote Creek left behind blocks of deep sludge that took months to clean up.
"There was water all over," said Carmen Rapanut, whose home was flooded after repeated rain storms caused Anderson Dam to overflow and Coyote Creek to breach its banks.
Many people had to be rescued by firefighters. Rapanut was among them.
"There were so many people who were trapped," she said. "We had no warning."
At Rapanut's complex, some water marks and memories can't be scrubbed away.
"So many people were devastated. And then to try and collect money on it? It was hard," she said, adding she received an insurance reimbursement for her car.
Rapanut said Sacred Heart helped replaced all of her belongings, with some of the $7 million donated to the victims fund.
Barriers have since been installed at Coyote Creek. The Santa Clara Valley Water District said it would protect from a flood of the same size.
Flood victim Lai Nguyen said of the barriers, "I think that one will help a little bit, before the water gets in here."
Still, one year later, victims are hoping for progress and accountability.
"I hope they get that creek cleared out so the water will run smoother," Rapanut said. "Otherwise, we're in trouble again."
The city said the state Assembly passed new legislation providing an additional $5 million for low-income families affected by the flooding.
Bay City News contributed to this report.


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Temperature for June 1947
In June 1947 the average high temperature in Blythe, CA was 0.0°F, and this was 105.1°F cooler than the average of 105.1°F. The hottest day in June 1947 was 0 June when the temperature reached 0.0°F. Overnight the average temperature in June is 72.9°F and in 1947 the average overnight temperature was 72.9°F cooler at 0.0°F.