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The Consolidated Appropriations Act, 2021 (the "Act") was signed into law by the president on December 27, 2020. The Act, comprised of several pieces of legislation, contains a number of employee benefits-related provisions, including:
- Temporary rules for flexible spending accounts, providing additional flexibility for participants to access funds in light of the COVID-19 pandemic.
- Temporary rules for assessing when a partial termination of a retirement plan occurs.
- Temporary rules regarding retirement plan distributions and loans concerning qualifying disasters (unrelated to the COVID-19 pandemic), including a waiver of the 10% penalty for early withdrawals, re-contribution of certain hardship withdrawals, an increase in plan loan limits, and the extension of plan loan terms.
- Temporary income exclusion of employer contributions up to $5,250 toward the repayment of an employee's student loan for higher education.
- Protection of group health plan participants from "surprise billing" of medical care when the participant has little or no control over who provides the medical care.
Each of these provisions is summarized in greater detail below.
Temporary Rules for Flexible Spending Accounts
(Sec. 214 of the Taxpayer Certainty and Disaster Tax Relief Act of 2020)
The Act contains temporary rules enabling participants to have greater access to health and dependent care flexible spending accounts ("FSAs"), generally applicable to the plan years ending in 2020 or 2021.
Carryovers. Health FSAs, but not dependent care FSAs, may permit participants to carry over up to $550 (as indexed for 2020) of unused amounts at the end of a plan year, to be used for qualified expenses incurred in a subsequent plan year. Under the Act, both a health FSA and a dependent care FSA may permit participants to carry over unused balances as of the end of the plan year ending in 2020 to the plan year ending in 2021, and to carry over unused balances as of the end of the plan year ending in 2021 to the plan year ending in 2022. For calendar year plans, this means that unused balances as of December 31, 2020 and 2021 may be carried over, respectively, to 2021 and 2022.
Grace Period. A health FSA (that does not offer a carryover) and a dependent care FSA may provide participants the ability to access unused balances after the end of a plan year for the reimbursement of qualified expenses incurred during a grace period of up to 2.5 months after the end of the plan year. Under prior pandemic-related relief provided by the IRS in Notice 2020-29, for unused amounts remaining in a plan as of the end of a plan year or grace period ending in 2020, plans were permitted to extend the grace period until December 31, 2020. Under the Act, a health FSA and a dependent care FSA may extend the grace period for the plan year ending in 2020 or 2021 to 12 months after the end of the applicable plan year. For calendar year plans, this means that a grace period for the plan year ending as of December 31, 2020 or 2021 may be extended, respectively, to December 31, 2021 or 2022.
Post-Termination Reimbursement. A participant's coverage under a health FSA generally terminates on the participant's employment termination date or on the last day of the month in which the participant's termination of employment occurs (subject to the participant's right to elect COBRA coverage, in which case the employee would need to keep making contributions to continue coverage and be reimbursed for eligible post-termination expenses). A dependent care FSA, on the other hand, may permit employees who terminate employment to be reimbursed from their remaining balances for eligible post-termination expenses incurred during the remainder of the plan year (including any grace period for that year). The Act enables a health FSA to provide a participant who ceases participation in the plan during the calendar years 2020 or 2021 the opportunity to continue to receive reimbursements through the end of the plan year in which participation ceased (including any grace period, taking into account any modification thereto under the Act), under rules similar to those applicable to dependent care FSAs.
Qualifying Child under Dependent Care FSAs. Expenses eligible for reimbursement under a dependent care FSA include those incurred with respect to a qualifying child who has not reached age 13 (if the child is age 13 or older, expenses to care for the child are only eligible for reimbursement if the child is physically or mentally incapable of self-care). The Act enables a dependent care FSA to provide a limited ability to cover the expenses of a child who reaches age 13 either during the plan year for which the regular enrollment period was on or before January 31, 2020, or, to the extent of any unused balance for that plan year, the subsequent plan year.
Change in Election Amount for 2021. Generally, under a health FSA and a dependent care FSA, a participant cannot, during a plan year, change the amount elected for that plan year unless the employee experiences a "change in status." Under prior pandemic-related relief provided by the IRS in Notice 2020-29, plans were permitted to allow election changes during calendar year 2020 without regard to a change in status. Similarly, under the Act, a health FSA and a dependent care FSA may permit an employee to prospectively change the contribution amount elected for the plan year ending in 2021 (but not in excess of any applicable dollar limit), without regard to whether the employee experiences a change in status.
Plan Amendment Deadline. Plan amendments to reflect any of the above provisions of the Act must be adopted no later than the last day of the first calendar year beginning after the end of the plan year in which the amendment is effective. Therefore, for example, a sponsor of a calendar year plan who implements any of the above changes with respect to the 2020 plan year must amend its plan by December 31, 2021.
Temporary Rules Preventing Partial Plan Terminations
(Sec. 209 of the Taxpayer Certainty and Disaster Tax Relief Act of 2020)
A substantial reduction in a plan sponsor's workforce can result in a "partial termination" of a tax-qualified retirement plan, requiring full vesting of all affected participants. There is a rebuttable presumption that a partial plan termination occurs when there is a reduction in active plan participation (e.g., due to layoff) of at least 20% during a plan year (or potentially a longer period — for example, if there is a series of related layoffs). Whether a partial plan termination has occurred is determined based on the facts and circumstances, including the extent to which terminations during the applicable period were voluntary, historical employee turnover rates, and whether separate instances of workforce reductions are part of the employer's coordinated plan.
The Act contains helpful relief in assessing and potentially avoiding a plan's partial termination during the COVID-19 pandemic. Specifically, under the Act, a plan is not treated as partially terminated during any plan year that includes the period beginning on March 13, 2020, and ending on March 31, 2021, if the number of active participants covered by the plan on March 31, 2021, is at least 80% of the number of active participants covered by the plan on March 13, 2020. Accordingly, plan sponsors still have time to increase active participation to avoid a pandemic-related partial termination.
Income Exclusion for Employer Payments of Student Loans
(Sec. 120 of the Taxpayer Certainty and Disaster Tax Relief Act of 2020)
The Act enables an employer to contribute up to $5,250 toward repayment of an employee's student loan (for higher education) tax-free to the employee, provided that the payment is made after December 31, 2020, and before January 1, 2026. The employer's payment (including principal and interest) can be made directly to the lender or to the employee. The $5,250 annual cap applies to both the new student loan repayment benefit and other tax-free education assistance (e.g., expenses for tuition, books, and supplies) an employer provides pursuant to IRC § 127. As part of this provision, the interest portion of the payment is not deductible by the employee under IRC § 221. The CARES Act previously permitted such tax-free payment of an employee's student loan, but only for payments made on or after March 27, 2020, and before January 1, 2021.
Special Disaster-Related Rules for Use of Retirement Funds
(Sec. 302 of the Taxpayer Certainty and Disaster Tax Relief Act of 2020)
The Act provides relief with respect to qualified plan distributions and loans taken by a participant or beneficiary whose principal residence during the incident period of a qualified disaster is in a qualified disaster area and who has sustained an economic loss by reason of the qualified disaster (a "qualified individual"). The relief is similar to prior relief under the CARES Act (with respect to the COVID-19 pandemic) and prior IRS disaster-related relief.
A "qualified disaster area" is generally any area where a major disaster was declared by the president during the period beginning on January 1, 2020, and ending on February 25, 2021, if the period during which such disaster occurred (the "incident period" as specified by FEMA) began on or after December 28, 2019, but on or before December 27, 2020. This does not include an area that has been so declared only by reason of the COVID-19 pandemic. Among the many qualified disasters are the California wildfires and Hurricanes Isaias, Sally, and Laura.
Penalty-Free Withdrawal. Under the Act, the 10% early withdrawal penalty that normally applies to qualified plan distributions made before the participant or beneficiary attains age 59½ (subject to limited exceptions, such as in the case of disability, death, or separation from service after attaining age 55) is waived for qualified disaster distributions of up to $100,000 (for all plans of the controlled group, and taking into account all qualified disaster distributions in prior taxable years, but the limitation applies separately with respect to distributions made for each qualified disaster). The qualified individual may at any time within three years of the distribution re-contribute the amount to a qualified plan or IRA as a rollover. Unless the individual elects otherwise (or timely re-contributes the amount), the income attributable to the qualified disaster distribution is taxed ratably over three years, commencing with the year of distribution. A qualified disaster distribution must be made on or after the first day of the incident period of a qualified disaster and before June 25, 2021.
Re-Contribution of Withdrawals for Home Purchases. The Act allows a defined contribution plan participant who took a hardship withdrawal that was intended to be used to purchase or construct a principal residence in a qualified disaster area but was not so used on account of a qualified disaster in the area where the home was located or to be constructed, to re-contribute the amount to an eligible retirement plan. The individual must have received the hardship withdrawal during the period beginning on the date that is 180 days before the first day of the incident period of the qualified disaster and ending on the date that is 30 days after the last day of the incident period. The re-contribution must be made during the period that begins on or after the first day of the incident period of a qualified disaster and before June 25, 2021.
Temporary Increase in Plan Loan Limits; Delay in Loan Repayment. Generally, a loan from a qualified plan cannot exceed the lesser of (i) $50,000 (as reduced by the excess of the highest outstanding loan balance during the previous year over the outstanding loan balance on the date of the loan) or (ii) 50% of the participant's vested account balance (or, if greater, $10,000). With respect to any plan loans taken by a qualified individual after December 27, 2020, and before June 25, 2021, the Act increases the above dollar limit from $50,000 to $100,000 and increases the above vested account balance percentage limit from 50% to 100%.
For any plan loan of a qualified individual that is outstanding on or after the first day of the incident period, and that has a due date for any payment of the loan during the period beginning on the first day of the incident period and ending on the last day of the incident period, the due date of such payment is extended for one year (or to June 25, 2021, if later), with subsequent payments adjusted to reflect the delay in the due date and any interest accrued during such delay (and such extension period is disregarded for purposes of the maximum five-year term that applies to general purpose loans).
Plan Amendment Deadline. Plan sponsors generally have until the last day of the first plan year beginning on or after January 1, 2022 (i.e., December 31, 2022, for calendar year plans) to amend their plans to provide for this disaster relief. Plan sponsors of governmental plans have an extra two years to amend their plans to provide for this relief.
Protection Against Surprise Medical Bills
(No Surprises Act)
The No Surprises Act seeks to protect group health plan participants from incurring surprise medical bills for services provided by nonparticipating providers or facilities. Several of these protections are briefly highlighted below.
Emergency Services. Plans that offer coverage for emergency services must provide such services without prior authorization requirements, regardless of whether the provider is a participating provider or participating emergency facility (with services of non-participating providers and facilities being made available on a basis similar to participating providers and facilities).
Nonemergency Services. Plans that have a contract with a healthcare facility cannot impose additional cost-sharing requirements for nonemergency services provided by out-of-network providers beyond cost-sharing requirements that would be imposed for similar services performed by an in-network provider at the same facility.
Out-of-Network Services. Additional notification and continued coverage requirements apply to certain participants or beneficiaries receiving services from out-of-network providers at contractually engaged
healthcare facilities.
Primary Care Providers. Plans that require the designation of a primary care provider must permit each participant to designate any participating primary care provider acceptable to the participant. Where the plan requires designation of a primary care provider for a child, the participant may designate any participating physician specializing in pediatric care.
Obstetrical or Gynecological Care. Plans may not require prior authorization or referral for obstetrical or gynecological care provided by a participating healthcare professional with such specialization.
Air Ambulance Services. Plans that provide coverage for air ambulance services may not impose greater cost-sharing requirements for out-of-network providers as would be imposed for in-network providers of such services.
Identification Cards. Plans must include on any insurance identification card issued to participants a clear description of any applicable deductible or out-of-pocket maximum, and a telephone number and website that can be used to obtain consumer assistance.
Price Comparisons. Plans must offer price comparison guidance by telephone and on relevant internet websites so that participants may compare the cost-sharing amounts for services performed by potential providers.
HDHP Status. For plan years beginning on or after January 1, 2022, high-deductible health plans (HDHPs) will not lose their HDHP status by providing medical care coverage as required by the Act.
External Review. No later than January 1, 2022, plans will need to comply with expanded external review processes in the case of adverse benefit determinations and with advance cost-estimate notification and explanation of benefits procedures.
Enhanced Cost Transparency. The Act provides additional protections for participants by enhancing the transparency of service provider claims, cost, and compensation data. For example, group health plans are prohibited from contracting with healthcare providers in a manner that would restrict a plan from providing provider-specific cost or quality-of-care information. In addition, group health plans must comply with revised reporting requirements related to the disclosure of pharmacy benefit coverage and prescription drug costs. Further, group health plans that are subject to mental health parity requirements and impose non-quantitative treatment limitations must conduct comparative analyses confirming parity in the design and application of such limitations.

subset: commoncrawl


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-Valuable Books for the Use of Schools, published by the Proprietors of this Work, and sold by all Booksellers.
1. EXERCISES IN ELOCUTION; selected from the best authors, and disposed under proper heads, with a view to facilitate the improvement of youth in reading and speaking, as well as to lead young persons into some acquaintance with the most valuable writers, and impress upon their minds the sentiments of honour and virtue.-Intended as a sequel to THE SPEAKER. By W. ENFIELD, LL. D. 4s. bound.
2. A TREATISE ON ALGEBRA; in Practice and Theory, with Notes and Illustrations; containing a variety of particulars relating to the Discoveries and Improvements that have been made in this branch of Analysis. By the late JOHN BONNYCASTLE, Professor of Mathematics in the Royal Military Academy, Woolwich. Second edition, corrected by himself. 2 vols. 8vo. 25s. boards.
3. THE SCHOLAR'S GUIDE TO ARITHMETIC; or a complete Exercise Book for the Use of Schools; with Notes, containing the reason of every rule, deduced from the most simple and evident principles. By the same. Twelfth edition, 3s. 6d. bound.
4. A KEY to the above. 4s. 6d. bound.
5. AN INTRODUCTION TO ARITHMETIC; or, a complete Exercise Book, for the Use both of Teachers and Students; being the first part of a general course of Mathematics. By the same. 8s. boards.
6. AN INTRODUCTION TO MENSURATION AND PRACTICAL GEOMETRY; with Notes, containing the reason of every Rule. By the same. Thirteenth edition, corrected and improved by his Son. 4s. 6d. boards.
7. A KEY to the above, by the same, a new edition, corrected by his Son. 4s, bound.
8. AN INTRODUCTION TO ALGEBRA; with Notes and Observations, designed for the use of Schools, and other places of public Education, By the same. Twelfth edition, 4s. bound.
9. A KEY to the above.
4s. 6d. bound.
10. A TREATISE ON PLAIN AND SPHERICAL TRIGONOMETRY, with their most useful and practical applications. By the same. 8vo. 12s. boards.
11. ELEMENTS OF GEOMETRY; containing the principal propositions in the first six, and the eleventh and twelfth books of Euclid, with Critical Notes, and an Appendix containing various particulars relating to the higher parts of the Science. Sixth edition. same. 10s. 6d. boards.
By the
12. AN INTRODUCTION TO ASTRONOMY; in a series of Letters from a Preceptor to his Pupil, in which the most useful and Interesting parts of the Science are clearly and familiarly explained. Illustrated with Copper Plates. By the same. Eighth edition, 8vo. 12s. boards.
New Editions of the following Works, written by the late Mr. Walker, many years Teacher of Elocution in London.
1. A CRITICAL PRONOUNCING DICTIONARY, and Expositor of the English Language; in which the meaning of every word is explained, the Sound of every Syllable is clearly shown, and, where words are subject to different Pronunciations, the Authorities of our best Pronouncing Dictionaries are fully exhibited, the Reasons for which are at large displayed, and the preferable Pronunciation is pointed out. To which are prefixed, Principles of English Pronunciation: The whole interspersed with Observations, Etymological, Critical, and Grammatical. Twenty-first GENUINE STEREOTYPE edition, with considerable additions. 8vo. 9s. boards.
2. A RHYMING DICTIONARY, answering at the same time the purposes of Spelling and Pronouncing the English Language; on a Plan not hitherto attempted. To which is prefixed a Copious Introduction to the various uses of the work, with Critical and Practical Observations on Orthography, Syllabication, Pronunciation, and Rhyme; and for the purposes of Poetry is added an Index of allowable Rhymes, with Authorities for their Usage, from our best Authors. Third edition, 12s. boards.
3. OUTLINES OF ENGLISH GRAMMAR, calculated for the use of both sexes at school; in which the Practical Rules of the Language are clearly and distinctly laid down, and speculative difficulties as much as possible avoided. 3s. bound.
4. THE ACADEMIC SPEAKER; or, a Selection of Parliamentary Debates, Orations, Odes, Scenes, and Speeches, from the best Writers, proper to be read and recited by Youth at School. Explained and illustrated by plates, describing the different Positions and Action of the Speaker. Eighth edition with considerable additions. 4s. bound.
5. ENGLISH THEMES AND ESSAYS; or, the Teacher's Assistant in English Composition; consisting of Plain and Easy Rules for writing Themes and composing Exercises on subjects proper for the improvement of youth of both sexes at schools. To which are added, Hints for Correcting and Improving Juvenile Composition. In one volume 12mo. Fifth edition. 4s. bound.
6. A RHETORICAL GRAMMAR: in which the common Improprieties in Reading and Speaking are detected, and the true sources of Elegant Pronunciation pointed out. Fifth edition, with very considerable alterations and additions. 7s. boards.
7. A KEY TO THE CLASSICAL PRONUNCIATION OF GREEK, LATIN, AND SCRIPTURE PROPER NAMES; in which the words are accented and divided into Syllables exactly as they ought to be pronounced, according to Rules_drawn from analogy and the best usage. To which are added, Terminational Vocabularies of Hebrew, Greek, and Latin proper Names. Sixth edition. 7s. boards.


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We couldn't be more proud of Dr. Margaret Delmore, Dr. Kevin Vo, Dr. Colleen Buehler, Dr. Reginald Fulford, and Dr. David Trent (not pictured) who were voted as Top Dentists in Sacramento by fellow dentists!
They are rockstar dental specialists who share our love for children and are committed to our mission to create a lifetime of clean, healthy, giggly smiles.
For more info on all our amazing doctors, check out the team.
We can't wait to see you soon!


text:
Much like the slow-death of the Rom-Com genre, murder-mystery films have also disappeared from the cultural zeitgeist of cinema and primarily existed as one-off genre films that come and go between the decades. Knives Out is a true murder-mystery film looking to revisit all of the quirks that made this genre what it is today.
By writer-director Rian Johnson, Knives Out follows the story of a wealthy family in conflict; all scrambling to gain their "rightful" inheritance after the suspicious death of the head of the house. The narrative structure of Knives Out treats all of its characters more or less equal; there's no real lead character in this film, but rather, a handful of key characters.
This densely detailed murder mystery is presented through the lens of a contemporary detective drama – similar to the breed of murder mystery novels or TV shows that you'd enjoy on a rainy Sunday – such as the British Television series Midsommar Murders. More than that, it feels reminiscent of the classic mansion murder-mystery films that became popularized as early as the 1940's. Despite this classic style, director Rian Johnson implants many caveats to his film to produce something that has its own autonomy and sense of identity – he has made certain that this film is wholly and truly all him.
Knives Out is supplemented by an interview-style non-linear structure – much like you'd see in the mockumentary genre – this modern twist supports Rian Johnson's vision in forming a more modern take on murder-mystery films. Johnson's confidence in expressing his style and broadcasting his message is nothing short of inspiring – especially when one considers the immense pressure this talented writer-director has endured over the past 2 years. Johnson has channeled the criticisms he has received from the overwhelming monsoon that is the internet and in a sense constructed a film that both ignores and responds to the negativity that exists on the web. This film tackles prejudice and even taps into the often unaddressed idea of white privilege among the wealthy – targeting private school "trust fund kiddies" that wear blazers and even deconstructing the concept of the "perfect American man" by including a self-absorbed character played by Chris Evans (most prominently known as Captain America within the Marvel films – an embodiment of American ideals).
On a narrative level we as the viewer are thrown deep within story with little to no context – this film essentially releases the floodgates of tension before reaching its climax and it does so intentionally. Many may view this film as a "subversion of the genre" but what Knives Out does so brilliantly is to do its core elements correctly; simply, there's setup, buildup, and payoff. These core elements are what make any film a good watch.
What may stand as this film's greatest strength is its superb dialogue – with intricate topical statements, to thematics worthy of praise – Johnson is like a master Jedi with words. You see the concepts of privilege, greed, and honesty come up – much like this year's film Parasite (2019). All of these themes are supported by the stellar cast – primarily, Anna De Amas and the outstanding performance by Daniel Craig.
Knives Out is smarter than it is stylish, each technical feat still operates at a high level except doesn't hold the spotlight. Cinematographer Steve Yedlin manages to guide the camera through tight spaces, capture scope and navigate through its large ensemble cast seamlessly. Carefully selecting the right angle to use and opting to use different styles such as a handheld cam when a character is in distress. Yedlin has a keen eye on lighting in a way that deepens the film's atmosphere and establishes tone.
Production Designer David Crank creates a detailed house full of the rich history of the Thrombey family but unfortunately isn't utilised in a way that I had hoped. The mansion doesn't play a role in the film at all – where it could have been used to build up mystery. The score is composed by Nathan Johnson who employs an entire orchestra to create a sharp score that blends nicely by supporting the tone in the film. It is clear there is a strong collaborative effort with Rian Johnson as it assists the script and evolves with the film as the film takes shape and unfolds.
Rian Johnson may not be deconstructing the genre into something entirely new – but he has constructed a masterful piece of work – funny, gripping, and writhe with clever dialogue to leave you in awe. It goes to show, without interference, truly outstanding pieces of work can be produced. As cleverly cut together as it is narratively sharp – Knives Out proves that director Rian Johnson hasn't just honed his craft, he's polished it to near perfection.


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Many Facebook users have been surprised to find that they have been unwittingly resubscribed to Groups that they left years before, potentially allowing them to view sensitive and private information.
Here's how one Facebook user described the rude awakening she had when her mobile phone alerted her to all the new groups she had been subscribed to:
"It's 3 a.m. I was asleep and my phone suddenly tells me I have 50 notifications from groups I somehow joined while I was sleeping. Some of them were groups I used to belong to but left, some aren't. ALL say I joined "24 minutes ago" while I was sleeping. What gives? No notifications saying I was added by anyone, just that I joined."
Another affected user was Bobby Clarke, who described how he had been subscribed to 250 groups without his permission (or presumably without…
Read more in my article on the Naked Security website.
Found this article interesting? Follow Graham Cluley on Twitter or Mastodon to read more of the exclusive content we post.


text: Raspberry and Confit Clementine Jam by alibi_admin / 17/05/2020 £4.50 A scrumptious jam, perfect on toast. Out of stock Category: Jams and Preserves Tags: beetroot, confit clementine, jam, preserve Description Description A scrumptious jam, perfect on toast. Related products Raspberry Jam £4.50 Read more Cucumber Relish £4.50 Read more Seville Orange Marmalade £4.50 Read more Beetroot and Confit Clementine Chutney £4.50 Read more Post navigation < Beetroot and Confit Clementine ChutneyRaspberry Jam >


text:
German black and white mitten gauntlets 1530-50
Short, almost straight cuffs formed of 2 plates rivited together. Cuff with rolled, roped and recessed border. Black surface rough from the hammer. White areas raised and ground smooth. Back of the hand formed of 5 plates. Knuckle plate fromed with a raised and roped ridge. Fingers covered by 5 articulated plates. Raised bands are normally associated with Augsburg. These gauntlets are relatively crudely formed, most likely for an arsenal armour. Small thumb lames replaced.
Weights: left 1 pound 2.6 ounces (525 g), right 1 pound 3.4 ounces (550 g).
If you have any questions, please send them to Wade Allen
This site last updated Mon Dec 27 11:29:14 EST 2021


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One of the fun parts of travel is how it can mix up one's routine, which is why I found myself eating breakfast on a couch and watching CNN on a flat screen television a couple days ago. Neither I nor my friends who turned on the television were expecting something particularly mind-expanding; we just wanted to see how the mainstream media was covering the stories of the day. I say this to make it clear that our expectations going in were low, so you understand how disappointing it was that CNN still failed to meet them.
To discuss Russia's arrest of a US citizen (Paul Whelan) on espionage charges, CNN interviewed Bill Browder, who was introduced as simply a "Critic of Russian Pres. Vladimir Putin." Their website with part of the segment describes him as a "Russian-American business man" but doesn't fill in the gaps as to either the man's history, expertise, possible agenda, or any other reason he is qualified to talk about the topic (there are a lot of critics of Putin). So I did the rational thing and Wikipedia'ed "Bill Browder," here's first paragraph of the article:
William Felix Browder (born 23 April 1964)[1] is an American-born British financier and economist. He is the CEO and co-founder of Hermitage Capital Management, an investment fund that at one time was the largest foreign portfolio investor in Russia.[2] He gave up his U.S. citizenship in 1998 to avoid paying taxes related to foreign investment.[3]After having business in Russia for ten years, Browder was refused entry to Russia in 2005 as a threat to national security; he has said it was because he exposed corruption.Copied on 01/04/19
Further context, Hermitage Capital Management operates primarily within emerging markets and is known for investigating corruption in the companies it owns. Hermitage was a major investor in Russia, exposed corruption within some of its holdings while Browder (and the firm) proclaimed Russia would be led into the 21st Century by Putin, until 2005 when Browder was banned from the country as a threat to national security. Since then Hermitage Capital's offices have been raided, assets seized, and at least one of its lawyers has been arrested (and left to literally die) by the Russian State.
Given that Browder was mentioned by Putin in the infamous Helsinki press conference with Trump, so it is fair to say he is one of the more prominent critics of Russia, but it's also important to understand why. His positions, and agenda, seem to resolve around a desire to make money. Which brings this article back to CNN, and my problems with the segment. In no particular order…
- Browder's history and expertise are never presented or justified.
The watcher is left to assume the man has knowledge of national security issues, or Russia, or some expertise that would allow him to talk about a possible case of international espionage and ransom.
- Browder's agenda is shrouded from the viewer, even as he pushes it.
Knowing he is a former investor in Russia whose fortune has come from working in emerging markets paints Browder's calls for greater market access to Russia in a different light. He has a particular financial desire for this, and his issue with Russia is in part the lack of "market access" (a line he pushes harder in the full segment). Further, because he is working in other countries with corruption similar to Russia, he may fear that the Whelan case could hurt his business elsewhere.
- Browder appears to have a nominal-at-best connection to the intelligence community.
Both autocracies and hyper-capitalism blur the line between the state and the market, but this diplomatic row/crisis is still fundamentally a national security issue. From all I've been able to see, Browder is not a national security expert—he is an investor with a particular focus on corruption and a personal bone to pick with Putin.
- Burying Browder's US legal troubles.
I actually agree with some of the things Browder has done, or tried to do, over the last decade visa vie Russian human rights and corruption issues . But there are outstanding questions he ought to answer—including why there is a video of him running away from a subpoena in New York City, NY, USA. The subpoena is for a money laundering case, and the NYC incident is just another episode in a bizarre saga rife with Browder avoiding legal cross examination in the US. It is CNN's duty and obligation, as a news organization, to ask Browder about his behavior and scandals—or at the minimum not gloss over them as if they don't exist.
- Disingenuous approach to nationality.
Easily the least important of the list, but Browder is neither Russian nor American; he was born in Chicago but gave up his US citizenship in the late '90s and now lives in the UK.
The Whelan case isn't an obscure story with few experts. Russia isn't some random country with next to no academics or advocates who have dedicated their entire lives to understanding what's going on. The interview wasn't a 30 second hit with no time to introduce the guest. Browder wasn't the only possible guest on the topic, and there was more than enough time to at least mention who Browder is.
All my life, there has been a growing distrust in the mainstream media, from the left and the right. This is just a micro example of why. If we are giving Browder and CNN credit, then CNN did a highly mediocre job booking a guest for a segment provided no information on who he was or why we should listen to him—nor what his angles, motivations, and biases are—and called it informative.
When someone bothers to scratch the surface of a segment like this, the entire show gets called into question as pushing a hidden (almost always corporate) agenda. Even if a deeper dive into the guest's history reveals them to be better than the first paragraph of a Wikipedia article implies, the taste of distrust remains justified and impossible to wash away. This distrust builds and builds, until the entire network is viewed as a mouthpiece for their masters (be they the corporate elite or The Clintons, for the left and right respectively, it amounts to the same thing). The ability of the mainstream media to say "This is true, this is not" dissolves into thin air and the power of a blowhard with a microphone to reshape the conversation and deny reality grows.
If reality is a collective hunch, then the mainstream media is how we make sure the hunch is collective. But every time I see something like this, I remember why I, like so many others, have given up on mainstream "journalism" to fix, or even improve, the world.


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9 Jan 2023
Child Caregiver – Private Home
- Somani Household – Posted by Employer
- Langley, British Columbia, Canada
- Job ID : 50328
- Category : Child Care
- Job Type : Full-Time
- Salary : $16 Hourly
- Anticipated Start Date : As soon as possible
- Posting Date : 09 Jan 2023
- Expiry Date : 09 Jan 2024
Child caregiver – private home
Employer details: Somani Household
Job details
Location: Langley, BC
Salary: 16.00 hourly for 40 hours per week
Terms of employment: Permanent employment, Full time
Start date: Starts as soon as possible
vacancies: 1 vacancy
Languages: English
Education: Secondary (high) school graduation certificate
or equivalent experience
Experience: Experience an asset
Work setting:
Optional accommodation available at no charge on a live-in basis. Note: This is NOT a condition of employment
Work in employer's/client's home
Bathe, dress and feed infants and children
Discipline children according to the methods requested by the parents
Instruct children in personal hygiene and social development
Keep records of daily activities and health information regarding children
Maintain a safe and healthy environment in the home
Organize, activities such as games and outings for children
Prepare and serve nutritious meals
Prepare infants and children for rest periods
Supervise and care for children
Tend to emotional well-being of children
Help children with homework
Additional information
Security and safety: Criminal record check; Vulnerable sector check
Employment groups:
This employer promotes equal employment opportunities for all job applicants, including those self-identifying as a member of these groups: Indigenous people, Newcomers to Canada, Seniors, Youth
Who can apply to this job?
The employer accepts applications from:
Canadian citizens and permanent or temporary residents of Canada.
Other candidates with or without a valid Canadian work permit.
How to Apply
How to apply
By email: firstname.lastname@example.com
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Curriculum & Programs
The Industry Media Arts' curriculum and programs designed for your organization or community will encompass media studies and production training. We provide hands-on-exercises in areas ranging from development to distribution which includes writing, producing, directing, recording, editing, and hands-on-exercises focused towards industry standards for distribution in today's media landscape. We will introduce students to industry standards of media development, production, and distribution.
A solid foundation in the core concepts and principles of media production will be stressed. Focusing on the importance of organization and experimentation within the production process will allow students to expand their creativity while giving them a solid foundation and a working knowledge of project management. Students will learn the lessons they need to understand today's media industry and will continue to apply even as the technology associated with media development, production, and distribution is upgraded. Technologies will change and progress through time and our curriculum will give students the tools they need to navigate these changes in the industry as they occur.
Methodology and Instruction
Our courses are designed to create a pre to postproduction experience for the media studies student. The workflow from development to postproduction is aided by camera equipment and computer workstations. This will enable the student's freedom and creativity to develop throughout their time in the classroom. A creative and educational environment encourages students to think creatively to solve problems, experiment with new ideas, and learn from mistakes. Often there will be criticisms in class that will be vital to the progression of a project. This constructive criticism is encouraged as media professionals typically work as a team and an open line of communication is necessary for a successful final product.
The nature of our media courses require direct instruction with the production equipment, as well as instruction with planning, organizing and producing, but should also allow students the time to independently figure out answers to their own questions. These troubleshooting skills will be useful when adapting to future technologies and production situations. Discussions about the industry and opinions from the students will aid in analyzing the world around them. The success of the student is measured not only by how well they can produce a story, but how well they can apply their skills learned in this class to academic and other real-life situations.
Course Description and Materials
The typical course developed by Industry Media Arts provides an understanding of the media industry along with the fundamental process of planning, executing and completing a production for final delivery. Our students typically concentrate on completing a feature story while conducting various tests with equipment and editing techniques. In certain programs the students also learn how to develop a show rundown for longer formats and sometimes will go as far as producing a full "live-to-tape" news program. The fundamentals of planning, executing and completing a production will utilize various aspects of concepts learned in media studies combined with media production.
Course Materials for Field Production:
Digital Cameras (Canon, Sony and Panasonic)
Lighting Packages
Grip Equipment
Editing Workstations
Course Materials for Studio Production:
Studio Cameras
Lighting Grid/Board
Audio Room
Control Room
Editing Workstations


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Come and join us this weekend at The Adventure Travel Show, the UK's only event dedicated to travel off the beaten track! Packed with inspiration and practical advice from the experts who can help you plan the adventure of a lifetime. Don't miss your chance to meet Britain's most famous explorer, Sir Ranulph Fiennes who will appear on Saturday 25th January at 11am in the Adventure Auditorium. With over 100 inspirational talks from the best adventure speaker line up of the year, the show is not to be missed
As a friend of Water-to-Go you're entitled to 60% off! You can get tickets for just £4 when booking in advance (saving £6 off the door price) – tickets can be purchased at www.adventureshow.com or by calling 0871 230 7159 and the discount will be applied when quoting "WATERTOGO".
Don't forget to check out our stand. B19 for demo's and amazing show discounts!


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Great design, really soft and a great fit. I received many compliments.
Thanks for the review Tanya! we are so happy you're getting compliments for your purchase:) we have a referral program in case you're interested
I absolutely loved these for a country concert I went to wore them with black tank top and black boots.. Perfect outfit.
I sized down 1 from my normal size based on the sizing recommendations, and they are the perfect fit and super comfy. Very fast shipping
Exactly as ordered. Love the jeans. Great Fit!!
I watched the live sale with Katelyn and Kortney, saw this top and had to have it! Two days later it was at my house!! In Northwest Arkansas! So happy with the top and super happy with the shipping! First purchase, but not the last!
Love my Barbie tee! Very soft and comfy! Can't wait to wear it to rodeo
I am a teacher and the first day of school is my birthday… what a cute first day outfit! I can not wait to wear this fun dress!
I can not wait to wear this dress on my birthday! I am a teacher and the first day of school is my birthday… what a cute first day outfit! 🤗❤
Amazing super soft bralette definitely buying again!!!!
Great shorts!! I will buy again.
Great fit
Love the shorts! They are cute, well make and have a ton of stretch.
Love the clothing shipping must pass thank you. Great staff to work with.
I found Sweet Mia's Boutique by accident really. Scrolling through this and that looking for a picture of something my mind made up, knowing darn well I probably would never find what I was looking for. Enter Sweet Mia's. By chance a picture of the vest I had envisioned in my mind popped up and I clicked on it. Low and behold Sweet Mia's had exactly what I was looking for! I am a HUGE skeptic when it comes to small shops. I'm always worried about actually getting the item I ordered and the quality. Y'all Sweet Mia's DID NOT disappoint. My vest was EXACTLY what I wanted. The price was spot on, and the quality was amazing. I almost felt like I was taking advantage of this sweet boutique. No way was I getting the service and quality that I was looking for at that price! My order arrived in a timely manner, I was kept informed via email when my package was shipped, when it would arrive, and when it was delivered. I will be shopping here in the future and I will be recommending this sweet little boutique to everyone I know. I am one happy camper. Thanks Sweet Mia's!! 20/10 stars!
Hey Jana!
Thank you so much for taking the time to share your experience at our boutique shop. We truly appreciate your kind words and positive feedback. It means a lot to us!
We strive to create a unique and enjoyable shopping experience for our customers, and we're thrilled to hear that we met your expectations. Your satisfaction is our top priority, and we're glad to know that you found our products and services exceptional.
We look forward to serving you again in the future and providing you with more wonderful shopping experiences. If there's anything else we can assist you with, please don't hesitate to reach out.
Thank you once again for your lovely review!
Best regards,
Rosa-Sweet Mia's Owner
Great gift idea!
Received these in 2 days! Glad to get authentic item.! Unfortunately I wasn't as small as I thought and needed a larger size. Easy return. Will definitely shop here again.
Hey Brenda! thanks for sharing your thoughts with us. Just so you know we can send over the measurements or do a video call for you to have a better experience.
These are Amazing fit, and patriotic for the summer holidays! I'm down to a size 5 because the stretch. Judy Blyes are the best fitting pants!!
I'm obsessed with this dress, you can dress it down, up, simple or fancy . Either way this is a Hot dress, it does Not slip down, stretchy and very comfortable
ABSOLUTELY Love this headband, it's soo cute and so comfortable. It fits well and not tight around the ears . Stats in place perfectly
Such a beautiful sequin and sparkly dress! Was perfect for my hot pink loving daughter for her 15th birthday ! Everyone said this was totally her! So much fun!
Let me say after having children my body has changed so much. I'm short and curvy. I hate short season lol I have tried so many different shorts so many different brands yes some fit my body but they're always to short or ride up or sizing never right . I'm a size 8 in Abercrombie jeans . But there shorts are never same size I have to always go up a size or two. Same for other brands . But these shorts omg the stretch the fabric the fit all perfect I was so scared to try them on ready to get hopes up but the glided on so nicely . Even have extra room in waste. Which honestly don't mind I hate when shorts dig into stomach. They fit my thighs so nicely . And the fabric print on them so cute ! Will order many more now lol never going back to any other brand shorts .
What a sweet and honest review Jenna! we appreciate you taking the time to share your thoughts on Judy Blue (one of our favorite brands as well).
These Judy Blue cropped jeans are the most comfortable jeans I have ever worn. I love the stretchy denim fabric almost as much as my everyday leggings. The size suggestions were perfect, and the customer service was beyond my expectations!
We're so glad you love your purchase Sandy, make sure to subscribe for some deals on JB coming soon :)
These shorts are so comfortable! I ordered 2Xl and the are a little snug but still fit. Well worth the money spent.
We hear you Pam! JB are definitely a good investment and the perfect combo for comfy and cute jeans/shorts
Super cute!!! I have thicker thighs and these fit great!!!
The shorts fit my daughter perfect and she loved them


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DENVER, Tuesday, February 6, 2019-The state of Colorado has closed all offices within the Denver metro area due to inclement weather.
The following driver license offices are closed for the rest of the day on February 6, 2018:
- Aurora
- Boulder
- Denver Northeast
- Golden
- Lakewood
- Lakewood Westgate
- Littleton
- Longmont
- Northglenn
- Parker
- Westminster
The Colorado Division of Motor vehicles offers 35 online services at mydmv.colorado.gov. Renew your driver license, renew your motor vehicle registration, get a driving record and more!


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Doc is Bank's 1st President
In 1871, Doc Adams became the first President of the Ridgefield Savings Bank (now the Fairfield County Bank, a position he would hold in two separate terms for ten of the next fifteen years. In fact, his photo still hangs in the lobby of the main office/
Fairfield County Bank is proud with their affiliation with a Founding Father of our National Pastime and they continue to support our cause as evidenced in their recent Facebook post. To see Ridgefield Bank's post click here. Hopefully next year Fairfield County Bank will be able to brag that their 1st President is a member of the National Baseball Hall of Fame.


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Mount Pleasant
Contact Us
We know that cleaning and maintaining your yard is a tedious task, and these days, people are so busy with their works that they cannot take out time for their gardens or yards. So, if you need any help regarding cleaning your place, you are in the right place.
Your garden is our responsibility now. Once we take over your problem, you need not worry after that. We, Charleston Dumpster Rental & Junk Removal Services, will provide you with the best services at low prices within your budget. First impressions matter the most these days. To maintain that impression, one must keep his outdoors and indoors clean.
People always pay attention to the indoors of their houses but fail to give consideration to their yards, gardens, and lawns. Unattended outdoors starts accumulating debris and bacteria which health problems. We shall present you with the most excellent variety of services among everyone in the town. We are more experienced than the other vendors in town, as we have been in this field for the past 15 years.
Mount Pleasant is a large suburban community in Charleston County, United States, South Carolina. It is South Carolina's fourth-largest municipality and most significant city. It is one of the fastest-growing areas in the state for several years, doubling in population between 1990 and 2000. At the 2010 census, the community was 67,843. In 2018 the estimated population was 89,338.
We have the best experts across the town to give you the services you want. They all are specialized in their work and will work to perfection. They will not give you any chance of complaint. They will work under your surveillance so that everything is done under your notice. We also provide dumping containers to dump the trash accumulated. Different sizes of boxes are also available as per your needs.
We are a trustworthy company with a lot of retained and loyal customers who always seem satisfied and happy with our services. We are an insured, licensed, and bonded company. So, you can rely on us. We shall also provide you with discounts. Our company shall offer free estimates over your maintenance contract, on eligibility. You can confirm that with our customer support team.
We are also providing discounts these days. The offer is for a limited period. So, to avail of these offers, get in touch with our company and book us for your work. We, Charleston Dumpster Rental & Junk Removal Services, assure you that we shall provide you with the best quality-driven services and will never disappoint you. So, our best services are: –
Our Features
Insured and Bonded
We have trained, certified Professionals.
Flexible Scheduling
On-time Service
Unmatched Quality
Safe and Non-Hazardous
We service all of South Carolina. Below is a list of cities most of our services are at on a daily basis:
And all other cities throughout South Carolina, just fill out the form below for a free quote! Feel free to request a free quotation now!


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Figure 1.--Here we see a children's band from Missouri dating from 1923. Unfortuntely we do not know the name of the band. There is writing on the pohotograph, but it is very difficult to read. It may read Suttin or Sutton School. The date is more clear, June 1, 1923. At the right I think it says Mapplewood, Mo. The outfits are all white, except for some of the shoes. The chidren wear both white kneesocks and white long stockings. The girl in the middle is wearing some type of saddle shoes which rather stand out.
We do not know yet to what extent boys were involved in the civic bands of the 19th century and early 20th century. Many appear to be composed of both adults and youths. Some appear to have been all boy bands. They do appear to have been entirely or almost entirely male bands. We are unsure about early high school marching bands, they may have primarily been made up of boys rather than girls. The high school marching bands may in fact have changed the band tradition. Gradually girls began participating in the high school bands. We know very little about this process. I'm not sure when this began to change, presumably in the 1920s with the increasing importance og highschool marching bands. We do note some children's bands with boys and girls in the 1920s, but they were not very common. Much more common were all boy bands. The image here is the earliest American image we have archived with girls (figure 1).
Navigate the Boys' Historical Clothing Web Page
[Return to the Main U.S. marching band country page]
[Introduction] [Activities] [Biographies] [Chronology] [Clothing styles] [Countries]
[Bibliographies] [Contributions] [FAQs] [Glossaries] [Satellite sites] [Tools]
[Boys' Clothing Home]
Related Chronolgy Pages in the Boys' Historical Web Site
[Main Chronology Page]
[The 1880s] [The 1890s] [The 1900s] [The 1910s] [The 1920s] [The 1930s] [The 1940s] [The 1950s]
[The 1960s] [The 1970s] [The 1980s]
Navigate the Historic Boys' Clothing Web style pages:
[Caps] [Sailor hats] [Sailor suits] [Kilts] [Kneesocks] [Long stockings] [Saddle shoes] [Kilts]
[Girls] [School uniform] [Youth group bands]


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The economic slowdown that has resulted worldwide due to the pandemic has and will certainly dislodge the financial equilibrium among many. This includes the employees as well as employers. It is in fact, a chain of reactions that have snapped already in many organizations.
Studies have revealed that in the ABS or the asset-backed securities market, a considerable amount of outstanding auto loans are financed. And as far as the subprime auto loan market is concerned, it depends on the ABS market. Moreover, statistical data indicates that in 2019, subprime auto loans (approximately 25%) were found to be "securitized in ABS".
Experts are also of the opinion that the asset-backed securities market is perhaps one of the segments in the auto industry that will suffer the most due to the Covid-19 pandemic.
Impact on purchasing power
If you are planning to take out an auto loan, before you sign on the dotted line, you must be sure that you have an avenue from where you can meet your monthly auto loan payments.
However, owing to the pandemic, many have lost their jobs after layoffs or due to businesses bringing down their shutters. As a result, unless there is productivity, you cannot expect to earn profits or even the minimal payments leave alone profits. And unless you have adequate resources to buy raw materials or meet the cost of production, you will not be able to retain your workforce.
This will necessarily lead you to lay off your workers. So, as an employee, if you have been laid off, you will not be able to afford your monthly auto loan payments. Consequently, you tend to default on the payments. And the worst case scenario is when your collateral has to be forsaken.
Small loans are better than bigger loans in the pandemic
Remember, it is not a case of small loans, where you can expect to enjoy the benefits of small loans by consolidating all your loan accounts into one and then pay off your debt. Here you are using your collateral, and the amount involved is much bigger than small loans. In fact, availing small loans and then paying them off is way easier than taking out a loan of a bigger value and then defaulting on the payments and then having the collateral forfeited during the pandemic.
Shortly, it is being anticipated that delinquencies in auto loans will increase. However, auto loan providers are trying to help out those in need by offering extensions.
Remember, similar "extension" was allowed to individuals impacted by Irma and Harvey hurricanes that shook the US way back in 2017. And these extensions were of immense help to the individuals that enjoyed the benefits of extension.
Decline in ABS transactions in Auto loan market
It is also anticipated that auto loan related cash collection for ABS transactions are set to decline in the near future. And this reduction will be mainly due to 2 reasons, namely, delinquencies and deferred payments. Most importantly, the delay will also result in carrying out the procedures that will ensure repossessions and efforts to recover from the losses.
And when it comes to recoveries, you must keep in mind that with the norms of social distancing in place, recoveries and repossessions will take more time than what it would have taken under normal conditions.
Not only that there could be weakened liquidity because the cash flow will be reduced. Borrowers might find it difficult to pay their principal as well as interest amounts together.


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Whether youre an adult a teen or a child they will be fascinated by the impressive design at the first sight deeply catching peoples attention. Inflatable lighted turkey is the most popular decoration beyond question.
Equipped with a waterproof charger built-in fan ropes and ground.
Blow Up Thanksgiving Decorations. The adorable turkey with pumpkin will add elegance and vitality to your autumn fall yard decor. Joiedomi 5 Foot Thanksgiving Inflatable Turkey on Cornucopia. Which is the best decoration on Thanksgiving.
Equipped with a waterproof charger built-in fan ropes and ground. Whether youre an adult a teen or a child they will be fascinated by the impressive design at the first sight deeply catching peoples attention. They light up self-inflate in seconds and come with everything you need for quick and easy set-up including lawn stakes tethers and.
This fun friend lights up. Ranging from electronic gadgets to paper works and lights everything is included in this massive collection of inflatable thanksgiving decorations. Inflatables make a wonderful addition to your outdoor Thanksgiving decor providing maximum impact with minimum effort.
Inflatable lighted turkey is the most popular decoration beyond question. Shop outdoor fall decorations. Holidays Holiday Decorations Gifts Stationery.
Inflatables at Lowes today. LED Light Up Blow Up Turkey for Autumn Thanksgiving Decorations and Fall Family Party Favor Supply Dcor. Pillows products with Free Shipping on most stuff even the big stuff.
The inflatable thanksgiving decorations offered on sale can be fully customized to your event or party theme with a myriad of options available. Whats more fun with any holiday than putting up some inflatable airblown yard decorations. It will exhibit a warm and inviting glow.
February 27 2020 – Comment Thanksgiving LED Light Up Inflatable includes a 5 Foot Inflatable Turkey on Cornucopia with a fixed Sand Bag 2 Fasten Ropes 4 Ground Stakes and a. 1042009 Inflatable Thanksgiving Yard Decorations. See more ideas about thanksgiving inflatables inflatables thanksgiving decorations.
To me it doesnt get much better than that and inflatable Thanksgiving yard decorations can be part of your Thanksgiving dcor this season. Feb 21 2021 – Youll love the Thanksgiving Inflatable at Wayfair – Great Deals on all Dcor. Also the material of MorTime blow up turkey is durable waterproof and not easy to be damaged.
Built-in Lights – Mortime Thanksgiving Inflatable Turkey with Pumpkin is equipped with built in LED lights. When its Thanksgiving you gotta bring out the turkey. May 19 2018 – Explore Rob Fleischers board thanksgiving inflatables.
Jul 3 2018 – Explore Mary Annes board Blow Molds – Thanksgiving followed by 107 people on Pinterest. Which is the best decoration on Thanksgiving. See more ideas about blow molding molding blow.
Joiedomi Thanksgiving Inflatable Decoration 6 FT Lets Eat Turkey Inflatable with Build-in LEDs Blow Up Inflatables for Thanksgiving Party Indoor Outdoor Yard Garden Lawn Decor. This year youll be more than prepared when you pick up our Inflatable Turkey – 6 With your purchase you will receive a huge inflatable turkey display which will sit perfectly on your lawn Celebrate this day of thanks and gratitude in style with this special turkey and youll instantly brighten up the neighborhood Buy your turkey. PETUOL Inflatable Pumpkin Ghost Christmas Halloween Thanksgiving 6 Foot Blow Up Lighted Party Decoration with 1 Ghost and 2 Hand Catch Eye for Indoor.
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Step 1 Select a Program
You have chosen
Counseling Psychology
Master of Science
Step 2 Review Important Information
Application Fee
A $35 application fee is required for all applications submitted before the priority deadline. Applications submitted after the priority deadline will be assessed a $50 application fee.
Fall Semester
February 15th (No late applications accepted. Online application and all required documents must be submitted by February 15th)
Step 3 Submit Additional Supporting Documents
All documents listed below must be submitted in order to complete your application for admission. An admission decision will not be made until all required documents are received.
Official Final Transcript(s)
Alaska Pacific University will require official transcripts from the institution from which the applicant has earned the highest prior degree. Additional undergraduate transcripts may be required in the following instance(s): a large portion of credits were earned at more than one institution, an evaluation of pre-requisite course requirements, and/or if transferring in graduate credits.
Transcripts are considered official when received in an envelope that was sealed by the credit-awarding institution and arrive at APU unopened. Electronic transcripts are also accepted when sent directly to APU from the credit-awarding institution via a secured electronic transcript service. All official electronic documents must be sent to firstname.lastname@example.com.
Applicants who do not meet the standard admissions requirements for any given degree program, and who are subsequently denied admission, may complete an Admissions Appeal Form. This form may be obtained from the Office of Admissions. Completed appeals forms must be sent to the Office of Admissions who will then forward to the appropriate academic department for review. Once a decision has been made, the applicant will be notified in writing.
GPA scores
Graduate candidates who have GPA scores below a 3.0 may be admitted on a provisional basis. Full admission is contingent upon successful completion of the first semester of classes in which they are required to maintain a 3.0 GPA or above.
Applicants with a GPA between 2.75 and 2.99 may be considered appropriate by the Program Director of the graduate program. If an applicant's GPA is below a 2.75, the Program Director will make a decision based on the recommendation of the department in which the program is offered. The Program Director has the option of seeking input from the Graduate Studies Committee in uncertain cases. The Program Director will report the admission of students with a GPA below a 2.75 to the Graduate Studies Committee.
Test Scores
Due to COVID-19 Standardized Tests for the incoming Fall 2022 cohort will not be required to be considered for admission.
Please address as completely as possible the following areas:
- What are your reasons for wanting to obtain an advanced degree in Counseling Psychology?
- What are your short-term and long-term goals, or how do you see yourself as contributing toward the improvement of a social or community problem in your area?
- The MSCP Program is designed to be an academically intense and experientially demanding program. If admitted, we (the faculty) plan to create and maintain an intellectually and personally challenging experience for you. Therefore, please describe how you plan to balance graduate school, work, and personal life (i.e., relationships, family, etc.).
Personal Statement
- Please provide a one page biography. The purpose of this application is to help us learn more about you. Please share any other personal information which you would like the Admissions Committee to take into consideration during the interview process.
Letters of Recommendation
Submit three current letters of recommendation.
Once all completed applications are reviewed, a limited number of the most well-qualified applicants will be contacted for a personal interview.
Background Check
After a student has been fully admitted to the program, authorization for a background check will be required. Results will be shared only with the program director, and will be used for advising purposes, as they may impact internship placement and potential for state licensure.
Please submit all documents via one of the following methods:
Office of Admissions
Alaska Pacific University
4101 University Drive
Anchorage, AK 99508
International Applicants
For admission purposes, an applicant will be considered and processed as an international student if they intend to enter the US or transfer from another US institution on an F-1 student visa. Before APU may provide supporting documents (Form I-20), the applicant must complete and submit the following in addition to standard application materials as noted above:
- Supplemental Application for International Admission
- Foreign credentials evaluation for all transcripts and/or degrees obtained outside the United States. For this purpose, APU recommends World Education Services (www.wes.org). Translation services may also be acquired through WES for transcripts not available in English.
- Official score report for the Test of English as a Foreign Language. For minimum score requirements, see university catalog. (Exemption from this requirement exists for applicants from countries wherein English is the predominate or officially recognized language.)
Step 4 Complete the Online Application
Please note you will need to create a new account to begin your online application. This new username and password is only for the application and will cease to be valid once you submit the completed application. An Admissions Counselor will contact you within a week after receiving your application to discuss any other documents necessary to complete your application.
Step 5 Wait for your Acceptance Decision
Each Graduate program requires admission to the University as well as to the program the student wishes to enter. Application documents are collected by the Admissions Office and then sent to the appropriate department for evaluation by the Program Director. When a decision is made regarding admission, the applicant will be notified by the Graduate Program Director and the Graduate Admissions Counselor.


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Jump to: Categories - How to Nominate - Guidelines
Every year the City of Ryde publicly acknowledges and recognises the outstanding accomplishments by individuals in our community who have excelled in their chosen field. Winners and nominations in the past have come from fields as diverse as sporting administrators, business leaders, fire fighters, church leaders, school captains, writers, youth workers and other entrepreneurs.
Citizen of the Year 2023 Recognises outstanding service to the community over an extended period.
Young Citizen of the Year 2023 Recognises outstanding service to the community over an extended period by a young person aged 12-25yrs.
The awards are open to all Australian citizens living in the City of Ryde. The Young Citizen of the Year Award is open to Australian citizens between the ages of 12 and 25 years (as at 26 January 2022). The awards are held under the auspices of the Australia Day Council of NSW and judging is conducted by a local selection panel. Winners are announced at Council's Citizen of the year Awards Night which will take place on Thursday 19 January 2023.
Carefully read the Nomination Guidelines before nominating. Nominations close at 11.59pm Sunday 13 November 2022.
Download the Nomination Form(PDF, 3MB) or complete the Online Nomination Form.
In assessing a nomination, the judging panel may consider:


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"Green and clean" skincare is not always truly 100% natural and may have hidden chemicals.
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Any new skincare routine can take up to 3 months to reveal its results.
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You should be able to simplify your skincare routine,and pare down to just a few items that allow you to look your best. That's why The Ayurveda Experience created the 100% natural, 100% safe Ayurvedic face oils from iYURA that are truly Ayurvedic and truly effective.
At iYURA, we say "with the right products, you won't need a drawer-full."
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The Ayurveda Experience, an established authority and one of the largest Ayurveda platforms in the US, had unique insight into the powerful formulations in the ancient Ayurvedic texts - and created iYURA.
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We care about making our products safe and healthy for you. That's why we use no parabens or phthalates or any chemicals or binders WHATSOEVER.
We also never test our products on animals.
Anyone can have allergies. If you have any discomfort or a rash develops, discontinue use and consult your physician.


text: fn_Quiksilver 1629 Posted March 28, 2018 On 3/26/2018 at 3:18 AM, Graphix7 said: Can we please get an explanation regarding exactly how the Recruitable AI works? It would seem that at certain times pilots are unable to command AI in the air field and we've simply been unable to recruit AI as Squad leader or otherwise near the ground infantry spawn. - Got to be within 3m - Got to be leader of a group - Only aircrew can recruit the aircrew AI - Only infantry can recruit the infantry AI Do you get the Recruit scroll interaction? 1 Share this post Link to post Share on other sites


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Fri, 21 June 2019
Dr. Tom Matano is the Executive Director at the School of Industrial Design, at Academy of Art University in San Francisco, California. He has over thirty years of experience in the automotive design industry. He has held design positions at General Motors Design in Michigan, GM Holden's in Australia, and with BMW in Germany. Tom was a Chief Designer at Mazda North America and worked at the Mazda Headquarters in Japan where he managed the Chief Designers group that creates the entire Mazda car line. His accomplishments there include the MPV, MX 5, RX7, Miata "M-Coupe" and the "M-Speedster" concept cars. Dr. Matano has been enhancing the Industrial Design department at the Academy of Art University since 2002.
Direct download: Ep1319-Tom_Matano.mp3
Category:general -- posted at: 2:00am PDT


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Membership Details
We welcome all dancers whether experienced, beginners or visitors/holiday makers.
Annual subscription is £10. Fees £55 or £27.50 per term. Payable preferably by BACS to Cockermouth Scottish Country Dance Club. HSBC Bank Sort code 40-18-03 Acc no 80292435 Reference your name. Visitors will pay £4 but their first week is free. After 4 weeks they will be asked to join and pay £10 subs and the termly fee, less what they have paid already.


text: Central Excise, Act 1944, Chapter-VI, Adjudication of Confications and Penlaties. CHAPTER VI ADJUDICATION OF CONFISCATIONS AND PENALTIES 33. Power of adjudication.- Where under this Act or by the rules made thereunder anything is liable to confiscation or any person is liable to a penalty, such confiscation or penalty may be adjudged— without limit, by a Commissioner of Central Excise; up to confiscation of goods not exceeding five hundred rupees in value and imposition of penalty not exceeding two hundred and fifty rupees, by an Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise: Provided that the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) may, in,,the case of any officer performing the duties of an Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, reduce the limits indicated in clause (b) of this section and may confer on any officer the powers indicated in clause (a) or (b) of this section. 33A. Adjudication procedure.- The Adjudicating authority shall, in any proceeding under this Chapter or any other provision of this Act, give an opportunity of being heard to a party in a proceeding, if the party so desires. The Adjudicating authority may, if sufficient cause is shown, at any stage of proceeding referred to in sub-section (1), grant time, from time to time, to the parties or any of them and adjourn the hearing for reasons to be recorded in writing : Provided that no such adjournment shall be granted more than three times to a party during the proceeding. 34. Option to pay fine in lieu of confiscation.- Wherever confiscation is adjudged under this Act or the rules made thereunder, the officer adjudging it shall give the owner of the goods an option to pay in lieu of confiscation such fine as the officer thinks fit. 34A. Confiscation or penalty not to interfere with other punishments.- No confiscation made or penalty imposed under the provisions of the Act or of any rule made thereunder shall prevent the infliction of any other punishment to which the person affected thereby is liable under the provisions of this Act or under any other law.


text: As we gear up for the Spring season, proper care of your HVAC system is important to ensure your AC unit is running efficiently which will help you maintain and achieve additional energy savings this summer. Here are four energy saving tips that you can do in your home this Spring. Tip 1: Change Your […]Continue Reading: Spring HVAC Tips to Help You Save Energy »


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Original Film Title: Smoking
Director's Name: Luisa Gherdaoui
Writer's Name: Luisa Gherdaoui
Producer's Name: Alors on Tourne Asbl
Country of Origin: Belgium
Runtime: 11 minutes 10 seconds
Film Description:
"I like cigarettes", says a creed by this woman whose name we do not know but who smokes compulsively.
We understand that there is a police investigation to find out the killer of this innocence or nonchalance.
Dance of death with its addictions including self-image, narcissism, alcohol and cigarettes.
La cigarette who is the lover who will lead this young woman to illness, as if for a voluntary suicide.
Attention danger, but at the same time everything seems very pleasant, fluid, because this dancer with black stilettos is anesthetized by flowers, alcohol and pseudo-success.


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Illustoria - Issue 21 - Humor
Illustoria - Issue 21 - Humor
Sale Sold out
Regular price $16.00 USD
Regular priceUnit price per
Sale price
About the magazine
Aimed at children ages 6 to 12, Illustoria is a magazine for creative kids and their parents. You'll find beautiful art, comics, interviews, crafts and activities to please the makers and DIY creators inside of you and your children.
- Printed on recycled paper using soy-based ink in Canada
- Based in San Francisco, CA, USA
- Published 3 times a year


text: Spring has come to Tybee! Leave a Comment / Uncategorized / By Diane Kaufman The flowers are blooming all over the island! The azalea's are glorious in their color! Whites, pinks, corals everywhere!!! Doodlebug Cottage and Tybee Tides sit side by side on Venetian Drive and have blooming color on all sides. Enjoy!


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The most eagerly-anticipated shopping week of the year is now upon us: Black Friday week. That's right, week. This sale is no longer limited to just one day. All week long, you can shop the Abt Black Friday Sale to find great deals on everything from kitchen appliance packages to a new 4K OLED TV. Of course, some of the very best Black Friday deals will still be limited to the weekend, and you can find those in our Black Friday ad below. But, scoring those deals won't require you to skip Thanksgiving dinner or wake up at 3 a.m. to wait in a line in the cold. All of our deals are available both in-store and online. So if you'd rather relax and shop at home, in your pajamas with a hot cup of coffee, we encourage you to do so. Click the ads to view them bigger, and click through to the Abt Black Friday Sale to see all of the other savings.
Abt Exclusive Sales and Promotions November 25, 2019


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Maybe you want something a little different than the venerable .223 Remington/5.56 NATO in your AR.
What is a good cartridge that is a jack-of-all-trades? Look no further than the 6.5 Grendel!
Look no further…I test some of the most popular 6.5 Grendel uppers on the market.
By the end, you'll know if you want a 6.5 Grendel (the answer is yes) and which one to get. So keep reading!
Table of Contents
The Jack-of-All-Trades
The 6.5 Grendel has proven itself so far to be a great cartridge regarding target shooting and hunting within intermediate ranges.
Its parent case is the .220 Russian, which it shares with the 7.62x39mm.
Unlike the 7.62x39mm though, this cartridge is built with speed in mind and drastically outperforms its cousin in ballistics and long-range performance.
With high-quality, factory ammunition becoming more available, the 6.5 Grendel is a great choice for anyone that wants to push further.
Offerings from Federal Premium, American Eagle, Hornady, and economical steel case ammunition from Wolf can be found at local gun shops and can easily be found online.
Lots of Choices
What 6.5 Grendel upper will fit your budget and your expectations?
I went about answering that question with different companies that offer 6.5 Grendel uppers!
All the mentioned companies come in at different price points for the 6.5 Grendel — ranging from $399 up to $549. Each upper was tested with either an 18-inch or 20-inch 416R stainless steel barrel, and all of them were a "Type 2" 6.5 Grendel chamber.
The companies are as follow:
Testing in Hilly Western Pennsylvania
During my time with these uppers, I was able to do some accuracy testing to shoot groups at 100 yards and out to 400 yards.
If I could have gone further, I would have, but the fact remains that Western Pennsylvania is not amazing countryside for 1,000-yard shots.
In my opinion, though, nearly a quarter-mile can still show excellent accuracy capabilities for a rifle. All rifles were thoroughly cleaned before they were shot.
The lower that was used is a typical, forged T6 7075 aluminum receiver with a rifle length extension, using a LUTH-AR MBA-1. Lower parts are from CMMG, but the drop-in trigger is the Timney AR-15 Competition Trigger.
It's no over-exaggeration to say that the Timney is one of the smoothest drop-in triggers I have handled with a very crisp trigger pull and short reset.
This is an excellent choice for precision shooting at longer ranges.
All shots were taken off a bench using Caldwell Shooting Bags.
I used an ACME Machine 6-24×50 FFP with their TR-MOA reticle for the optic and have used this scope with a few different reviews. This is a great optic for anyone with a smaller budget looking for long-range glass.
Ammunition used for accuracy testing was sent to me by Hornady. It consisted of Hornady Black ELDs in 123 grain and Hornady Custom SST in 123 grain.
As always in my experience, Hornady ammo performed great and was consistent with shot to shot. It is relatively inexpensive ammo regarding match-grade or hunting-grade ammunition.
I tend to shoot a lot of Hornady ammunition in my personal 6.5 Grendel rifle.
Best 6.5 Grendel Uppers
1. ACME Machine 18-inch Upper
ACME Machine sells and manufactures just about anything that you could use to build or upgrade your rifle.
They are a lower-budget, bargain retailer that can sell a product at a surprisingly low cost, while still offering higher-grade components like Ballistic Advantage, Aero Precision, Magpul, LUTH-AR, and their own line of products.
ACME Machine's entry into the 6.5 Grendel market utilizes a Ballistic Advantage barrel. The model that I received had an 18-inch fluted 416R stainless steel barrel. Its bolt carrier group is a fully nitrided system that uses a 9310 Type 2 Grendel bolt.
Mechanically, the weapon fed and fired flawlessly using a 5-round ASC magazine.
The upper receiver was an Aero Precision M4E1 and aesthetically provides a step up from the standard mil-spec world of forged receivers.
This upper came with an included ACME Machine 17-inch free-floated handguard and phosphate gas block.
To round it off, the upper came with an ACME Machine ambidextrous charging handle and phosphate 3-port muzzle device to tame recoil.
The Ballistic Advantage barreled upper from ACME Machine performed very well and shot under 1 MOA at 100 yards. The best 5-shot group measured in at .89 MOA.
After the barrel fouled, it tightened up more when I reached out to 400 yards. This upper was able to print a .74 MOA group that measured in at 3.1 inches at 400 yards.
I have had personal success with Ballistic Advantage before, so this did not surprise me.
2. Atheris Rifle Company 20-inch Upper
This company produces a multitude of calibers with complete rifles and upper receivers. They are well known in smaller circles of the 6.5 Grendel Cult to have well-built, accurate rifles that won't kill your bank account.
The upper that Atheris Rifle Company sent to me was barreled with a 20-inch Atheris barrel with a thread protector.
It uses a mil-spec, forged upper receiver with Strike Industries parts for the dust cover, and an Atheris ambidextrous charging handle. The bolt carrier group is a nitrided system with a 9310-steel bolt.
Just like all the other uppers, it performed flawlessly during my tests.
What really drew my eye to this upper is the aesthetics of the free-floated handguard. It is a 15-inch lightened M-LOK handguard that is 100% American-made. It offers a slim handguard with plenty of grip for your hand.
But it also features Picatinny rails on the end of the handguard toward the muzzle for attaching any accessory that you may want for the AR-15. By design, the handguard also uses an anti-rotation system for a rock-solid mount.
The Atheris 6.5 Grendel upper stepped up the competition at this point.
Its best 100-yard 5-shot group measured in at .62 MOA. Once the barrel fouled from previous zeroing shots and at 100 yards, it began to tighten up at 400 yards.
This upper's best 5-shot group at 400 yards measured .5 MOA at 2.09-inches. Atheris Rifle Company's experience really shines through with their 6.5 Grendel.
At $549, this upper is a shooter and seems to be capable of sub .5 MOA!
3. Grendel Hunter 20-inch Upper
This is another great company that is well known within the Grendel community.
If you are a fan of the 6.5 Grendel, you probably know or have spoken with Andy Hobein, the owner of Grendel Hunter, on forums or on Facebook pages.
He has a wealth of knowledge about the Grendel and is always willing to share.
The Grendel Hunter upper that was sent to me uses a 20-inch Satern Liberty barrel with a Grendel Hunter designed slanted 3-port muzzle device. Its free-floated handguard is also designed by Grendel Hunter and features a slanted angle cut that matches the muzzle device perfectly.
This muzzle device is highly efficient in my experience.
The receiver is an Aero Precision M4E1 upper and is built with Strike Industries parts, including their dust cover, forward assist, and a Strike Industries charging handle.
On the Grendel Hunter website, upgrading is easy with their drop-down menu, allowing customers to customize what they want.
The Grendel Hunter upper was an absolute tack driver during testing.
With the Satern Liberty barrel, its best 5-shot group at 100 yards printed a .43 MOA, with one round that opened the group. Once I stretched its legs out to 400 yards, I was able to shoot a .44 MOA, 1.85-inch group.
A sub .5 MOA complete upper at nearly $650, in my opinion, is well worth it. Grendel Hunter has a winner on their hands.
4. Palmetto State Armory 6.5 Grendel 18-inch Upper
This 18-inch upper from PSA uses a mil-spec, forged upper receiver.
The bolt carrier group is nitrided and opts for a 9310-steel bolt with "6.5 Grendel" laser engraved on the carrier. It uses mil-spec parts for the forward assist, charging handle, and dust cover.
Prices accurate at time of writing
Prices accurate at time of writing
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The handguard is a free-floated, 15-inch MLOK with a solid design an integrated QD attachment point.
The 18-inch 416R stainless steel barrel is manufactured by PSA through D.C. Machine and in my experience, they are typically great shooters for the price.
The muzzle device is a typical A2-style muzzle device threaded for a 5/8×24 TPI barrel. I personally was able to stretch out to 1,000 yards with a PSA 6.5 Grendel rifle while in Wyoming with PSA on a media trip.
Shooting the PSA Grendel, I was able to make a respectable group at 100 yards measuring in at 1.16 MOA. After the initial zeroing and fouling shots, at 400 yards the barrel did prove to be sub-MOA putting out a 5-shot group at .86 MOA measuring in at 3.58-inches
At its price point, at under $400, it is a solid choice for anyone looking for a hunting or recreational long-range shooter.
Plus…we at Pew Pew Tactical love their regular AR-15 Uppers (full review).
What's your take on the PSA Grendel? Give it a rating below.
5. Sanders Armory 20-inch Upper
Sanders Armory offers multiple offerings of varying calibers. Kelly Sanders, the owner, can be found on multiple pages dedicated to ARs on Facebook and is always willing to help people with information.
While this is getting more normal with social media, in my opinion, when an owner of a company is active on social media, that speaks volumes of their customer service.
The upper that was sent to me has a 20-inch Sanders Armory barrel in 416R stainless steel with a 3-port stainless muzzle device. It's a mil-spec, forged receiver using a nitrided BCG.
And the handguard is a free-floated 16.5-inch, clamp-on, KeyMod design. It felt very solid running off the shooting bags or when I had mounted a bipod on it.
At 100 yards, this upper was able to print a .57 MOA group. After the other uppers tightening up a bit from all the zeroing shots, and 100-yard groupings, I had high hopes that this upper would do the same. It did not disappoint.
Out of all the uppers, the Sanders Armory 20-inch upper's best 5-shot group at 400 yards measured .37 MOA and 1.56 inches.
This complete upper is priced at $488 currently, so I feel the need to reiterate IT GROUPED 1.56-inches AT 400 YARDS!
While this upper does not look as flashy as other models, and I personally like M-LOK over KeyMod, this upper is a workhorse that can put up solid results in the accuracy department.
In my opinion, these uppers are all great buys…depending on what you want. With that said, all barrels are different, and YMMV.
Depending on your budget, and what you expect from a rifle, any of these choices could be a viable option. I can't honestly pick "the best" choice without the expectations of the shooter and their budget.
But in the end, hopefully, with the information in this article, you can make your best choice with the money you have.
It is safe to say though, that if you want a long-range cartridge for your AR-15, the 6.5 Grendel is a fabulous choice and will get the job done for your paper punching or hunting needs!
What 6.5 Grendel upper do you run? Take any game with it? Let us know in the comments! Don't forget to get some glass to go with your new rifle with our Best AR-15 Optics!


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Discover the new St. Luke's Birthing Center! Step into the spacious suites, marvel at the deep tubs and new features, and ask questions in a small group setting.
Each tour lasts 10-15 minutes. While you wait for your tour, you'll be able to meet St. Luke's midwife. Plus, staff will be available in the main lobby to discuss and answer questions about:
– Baby Boxes/Halo Sleepsack/Safe Sleep Certification
– Aromatherapy
– Birthing & Peanut Balls
– AfterCare Clinic
– Nitrous Oxide & other pain management options
– Special Care Nursery
– Birth Plan
– Baby Friendly Designation
The gathering spot will be in St. Luke's main lobby, on the corner of 10th Ave East and 1st Street. Parking is free in the Hospital Ramp beneath a sign titled "Patient Parking" located just before the corner of 10th Ave East and 1st Street.