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Difference between revisions of "Southeast Ohio"
Revision as of 13:32, 9 October 2007
Southeast Ohio includes rural areas of the state that border West Virginia. This region is very hilly as it lies in the foothills of the Appalachian Mountains. Most of the Wayne National Forest is in Southeast Ohio. When looking at a map, the forest will look like patches. The whole area resembles the National Forest, which is reclaimed strip mining areas, in various stages of reforestation. Much of it is primative area, popular with hunters and all terrain vehicle users. The southeastern part is along the banks of the Ohio River and has some of Ohio's most scenic and historic areas.
Southeastern Ohio does not have any big cities, but does have a whole bunch of small towns.
Other destinations
State Parks and Resort Lodges
The mailing address and actual location of these parks may be two different locations: For more detailed information on these and other Ohio State Parks, contact the Ohio Department of Natural Resources - Division of Parks and Recreation. Click here. [1]
This is coal mining country. The landscape is generally composed of the foothills of the Appalachian Mountain Range. Altough this is a beautiful area of Ohio and depending on how deeply you penetrate this area, you may find it a bit unusal, compared to other parts of Ohio. This is the fringe of the Appalachian area, where things like "talking in tounges" and handling poisonous snakes at religious events become more common. Many of the residents are deeply religous, with mixed heritages that include native Americans and Secret People (Melungeons) . They have ways that are a little different. If you are in the cities, this will not be as evident, as in the more primative, or at best rural areas. As far as the people go, they likely are as harmless as any other Ohioans. The area is tremendously rough with 200 foot drops in elevation being common. Some unimproved, likely private roads (In most cases, the owners of the Wayne National Forest land, retained ownership of the mineral rights, with restrictions.), end at "drops". Drops, to some cliffs, are where the road ends and the strip mine begins, or where trucks back up to dump refuse. There are no signs marking these dangers and driving after dark, off road is at best dangerous.
Southeast Ohio is composed of the descendants of the coal miners of the largest coal mines in the state of Ohio. People immigrated from Europe to work in the mines. The people are a proud people, and are a mixture of cultures of many foreign lands and native Americans. When the mines closed poverty overcame the area and the people now have a very tough life in the area with finding employment and either have to leave the area or be very resourceful. It is wise to be cautious when traveling in the area and really not good to travel on some roads alone especially the gravel roads through isolated forests. It is true that cell phone communication in non existent in most valleys.
Even driving the paved roads in the isolated towns can be dangerous unless you know someone. A person in a vehicle was recently stopped by a car blocking the road and they were removed from their vehicle and beaten for money.
When out on an isolated gravel road picking berries, we accidentally locked ourselves out of our vehicle. Two miles of walking in sweltering heat to find a residence, the person said for what we had in our wallet they would drive us to town. The vehicle had no floor in the back seat area.
Get in
I-77 runs north-west through this region. I-70 runs east-west along the northern portion of the region.
Get around
The Hocking Valley Railroad which has planned excursions, Victorian Nelsonville Public Square and historic art district including Stuart's Opera House, Murray City Train Depot and Coal Mining Museum, Smoke Rise Horse Ranch, Hocking Technical College, Ohio University, Little Cities of Black Diamonds Chattauqua festivals, historic downtown Athens, New Straitsville Moonshine Festival, Burr Oak State Park, Athens county Fair, Albany Paw Paw Festival.
The Nelsonville Ohio Coffee Cup restaurant has been a local favorite for over 30 years. A log cabin style building it sits on the side of state route 33.
Another must eat at is the Nelsonville Ramono's Pizza place. A local favorite open for nearly 40 years.
Athens Ohio has most large chain restaurants including a Damon's. Historic downtown Athens has many small eateries and pubs.
In Buchtel Ohio there is a spring which flows endlessly and has been piped and flows into a large trough, it is off State route 78 and can be easily seen from the road. Many locals have drank the spring water all their lives. It is not unusual to see cars pull up and people fill up gallon jugs with this water.
Stay safe
This is a very rural part of Ohio with many primative areas. As long as you stay on the paved, narrow, winding roads, you should have few problems. If you wander off onto the logging or coal mine roads, be prepared for potholes, bad roads, mud and very little, if any traffic to ask for assitance. Much of this area is not served by cell phone towers and you will have no communications. The area is popular with hunters and all terrain vehicle users. Rumor has it that the area is also popular with marijuana growers, in and out of the Wayne National Forest. If you come upon a patch, change direction and move on slowly while looking for man-traps. Don't even think about getting close enough to pick any. You may be, being video taped by law enforcement, or worse. During hunting season, wear brightly-colored clothing if you go into the woods.
Get out


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AMERICUS - The Georgia Southwestern baseball team picked up its sixth-straight win, a 6-4 decision over Brewton-Parker on Tuesday evening at Hurricane Stadium. GSW made the most of its scoring opportunities, as all six hits came with runners on base.
The Hurricanes improved to 9-6 this spring, while BPC fell to 12-4. GSW has won all three meetings between the schools since 2007, the first season the 'Canes were NCAA Division II members.
Josh Palmer belted a two-run home run in the top of the first to give the Barons an early 2-0 lead.
Southwestern answered with two in the bottom of the frame. A Beau Parker leadoff walk was followed by singles from John Duran, Michel Coffey and Jared Allen.
The score remained tied until the fourth inning when Brewton-Parker added two runs off RBI singles from Daniel Jones and Derrick Fox.
In the bottom of the inning, GSW made the Barons pay for free passes once again when back-to-back RBI doubles from Jody Sellars and Corey Benson brought around Andrew Archer and Paschal Poston, who had both walked earlier in the inning.
An Archer RBI single in the eighth provided some insurance for the 'Canes. Archer drove in Andrew Anderson, who had walked one batter earlier then proceeded to steal second.
GSW did not have a batter finish with multiple hits.
Palmer went 3-for-4 with the home run and two RBIs to lead BPC. Fox and Kelvin Espinosa had two hits apiece.
GSW starter Brandon Vazquez threw three innings, allowed two runs and three hits, struck out three and walked three. Matt Suggs (2-0) picked up the win for the 'Canes with 2 2/3 innings of relief. He allowed two runs, surrendered five hits, struck out one and walked two. Stephen Daneman tossed 2 1/3 innings of scoreless relief and Gray Carden struck out two in a scoreless ninth to earn his second save of the spring.
The Barons threw five pitchers. Reed Owens (1-1) took the loss after allowing three runs in 1 1/3 innings of work.
The Hurricanes open Peach Belt Conference play with a three-game series at Montevallo beginning Friday at 8 p.m.

subset: commoncrawl


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Opinion: China's Slowdown Is More Serious Than You Think
Silvercrest Asset Management chief strategist Patrick Chovanec on the structural problems underpinning China's economic deceleration. Photos: Associated Press
This transcript has been automatically generated and may not be 100% accurate.
I ... back to Opinion Journal I'm Mary Kissel ... I've talked on Friday the Silvercrest Asset Management chief strategist Patrik Chobani ... about China's slowdown some recent reforms what it means for us to what it means that I have a listen ... growth is pretty terrible here in United States it's it's even worse in Europe a lot of eyes are looking at China ... second-quarter growth seven a half percent ... looks pretty good from here babysitters tougher times ahead and why ... we I mean the big challenge for China's that needs to switch from dependence on export investment led growth ... to more balance between consumption and investment and it's the for years and I and and even putting off the transition and that's really the challenge here I aam and you know ... it's China's GDP growth slows this is happening the right reason as this is still a bad thing but it's not happening the right piece and we seen an explosion of credit ... and is not generated the kind of returns that EP steam and so China's old model of pumping of GDP is not working anymore so that I hit a wall ... of this scheme the airline's growth equivalent Growth Cafe growth ... I it's a bit frightening thing a move to de regulate interest rates ... is a secret sign disease became in a move towards a real market liberalization here ... in the PBOC China's central bank I think is very serious about trying to de regulate ... and liberalize the financial markets in China they realize that their dysfunctional ... but you know the key theory is the connection between reward and risk ... and in a few dusty regulate interest rates but ... the risk that your ... day your pricing is not economic risk and whether investors are good or bad by political groups whether investors will be bailed out the ... day and all too often that's the case in China selling and they knew you don't get towards the ... did the kind of efficient allocation of credit that he wants ... well it was just a meeting between high ranking Chinese officials American officials in Washington ... the Chinese side or to liberalize other industries were to let you put money into other sectors ... I didn't do you think it's actually in half the reception stock well that's the idea and I think that there are some ... leaders in China to realize that that's really the only way forward but they're also a lot of interest in China ... today the target of pushback on it and you know it we have this idea of China says top down ... UBC makes a decision is can it implemented but in fact it's grueling China's more like herding cats in trying to get ... the banks and global governance and stay on enterprise is actually cooperate his alma mater you mention local governments I'm not sure our viewers understand ... just how serious the debt situation is for the woeful cities ... I in China ... on it what are we talking here in terms of scale was a bigger problem than Beijing is the one you know we promise we don't know what the scale is ... it's it's not transparent ... but we do know that local governments and that it had borrowed a lot of money over the past several years ... to finance the investment boom is giving China's GDP growth and ... hinted that the danger is that sold them the repaying of this debt was predicated on the ability of these local governments the selling ... and if China is ... way and the boom or or property development boom doesn't continue apace then they will have a very difficult time ... paying back those lines and I think is Ari recognition that that to ... wealth in fact a lie these laws are being paid back and that's what's what's dragging down the banking system begun about a minute left are a lot of moving parts here ... slowing growth interest rate deregulation big debts and local governments ... where you see it going one is in the United States but it is all about it and China's growth model and D in China has succeeded in in developing its economy through an investment led growth model but it reached a point where ... debt that growth models reached its sell by date and you can see a big shift in China now ... and how the sexy Japan's unwary central to the Chinese economy of keeping feeding that investment boom Australia Australia selling iron ore to German selling machinery ... and he even companies Nenad states the Caterpillar selling the equipment ... is getting itchy bites on the other hand if you are trying to sell to China's ... consumer economy ... it is selling food or finished goods ... a rebalancing towards a more consumer driven economy in China's can be good in the long run but getting there may be difficult ... okay ... it's overpriced us in as bitchy strategists farmers to my university professor Patrick Chobani ... thank you so much for being on the show thinking that


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A Derbyshire County Cricket Club player is in hospital following a road crash in which his father died.
Wicketkeeper Tom Poynton, 24, of Swadlincote, suffered serious injuries in the smash on Caldwell Road, Linton, at about 8pm yesterday.
His father, Keith, 57, of Swadlincote, was fatally injured.
A spokesman for Derbyshire police said: "A new red Ferrari 458 Spider left the road and collided with a tree.
"The driver suffered fatal injuries. A passenger was taken to Burton Queen's Hospital with serious, but not life-threatening, injuries."
Simon Storey, chief executive at the cricket club, said: "We are a small close-knit group here at Derbyshire and Tom's dad was well-known to our players and coaching staff.
"We are still trying to come to terms with the devastating news and at the moment our concerns are solely with Tom and his family at this difficult time."
The club's match at Leicestershire tomorrow has been postponed.
A spokesman for the club said: "Tom was taken to hospital by ambulance where he was admitted and retained overnight with a suspected fracture and other associated injuries.
"Everyone at the club is deeply distressed and concerned for Tom and his family.
"The decision has been taken to postpone the LV County Championship Division Two game which was due to start in Leicestershire tomorrow.
"The fixture has been provisionally rescheduled to take place on Sunday, June 8 to Wednesday, June 11.
"The second XI friendly fixture between Derbyshire and Leicestershire, which was due to start at the 3aaa County Ground on Monday, has also been postponed and will be moved to a date to be agreed."
Anyone who saw the crash should call Derbyshire police on 101.


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If you want to see and do it all in one day, this is the tour for you! Combining the best of the region's rich history and heritage with natural beauty, this tour features the Top 10 things to see and do in Saint John and the Bay of Fundy.
Discover favorites of locals and visitors alike, including Reversing Falls Rapids, a fishing village with a working harbor, the Bay of Fundy beach and sea caves of St. Martins, scenic vistas of the shoreline, charming covered bridges and chatting with local vendors at the Saint John City Market. Hear about the rich military history as your tour takes you past key sites such as the Carleton Martello Tower and Fort Howe, see parts of North America's first Geopark, named Stonehammer, take in the Victorian architecture of the historic district and enjoy a taste of Moosehead Beer at an Irish Pub.


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A Butter (Harlem) vs. Reggie P (Southwest Atlanta) Freestyle Battle [MC War]
"Reggie P, formerly signed to Games Black Wall Street Label, straight out of South West Atlanta goes hard against A-Butter from Harlem to show they aint playing in the A. He said if you want it you can get it, Holla @ us!"" - MC War
Please click the "Report" button below if the video on this page is not working properly.
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Utah's Unique Henry Mountains
The Henry Mountains are a remote mountain range on the Colorado Plateau encompassing about two million acres of rugged backcountry and running about 30 miles from north to south. Elevation ranges from 3,700 feet at the north shore of Lake Powell to a peak elevation of 11,522 feet at Mt. Ellen. Hanksville to the north is the nearest significant community to be used as an exploration base.
A mecca for outdoor recreation, the Henry Mountain range is an ideal destination for hiking, camping, off-roading, photography, hunting and wildlife viewing. The range is home to one of only four pure bison herds–and the only huntable herd of free-roaming bison–on public lands in North America. A limited number of hunting permits are issued each year. In the warmer seasons, the herd of about 500 generally can be found above 10,000 feet in the alpine grasslands along South Summit Ridge of Mt. Ellen. The mountain range is also home to mule deer, antelope and mountain lions, as well as jackrabbits and other small mammals, game birds, snakes (including rattlesnakes) and rodents. McMillan Springs, Lonesome Beaver and The Horn are excellent sites for wildlife viewing.
For sweeping views of southern Utah, try the 4-mile round-trip trail from Bull Creek Pass to the summit of Mt. Ellen. The trail from Dandelion Flat to Lonesome Beaver is another four-mile hike along a ridge of Mt. Ellen. Shorter hikes and nature trails can be found near Starr Springs campground and Hog Springs picnic area, both managed by the BLM. Be sure to inquire about backcountry permits at the BLM offices in Hanksville when planning overnight back-country trips through the Little Rockies, South Caineville Mesa, the Dirty Devil River canyons and Horseshoe Canyon.
This extremely isolated mountain range is managed by the BLM but they patrol infrequently. When exploring these dry, rugged and remote lands be prepared with food, water and a well-maintained vehicle that is able to navigate the dirt and gravel backcountry roads. While not regularly maintained, they lead to amazing sights well worth the trip such as the desert vistas from Bull Creek, Stanton and Pennellen passes, and views of the Dirty Devil River from Burr Point and Angel Point. Geologic highlights include views of the near-vertical Pink Cliffs of the Grand Staircase, Horseshoe Basin, Little Egypt and of course the Waterpocket Fold on the west side of the mountains. The Horn offers varying levels of technical climbing.
The Henry Mountain range is divided into two groups by Highway 276. The northern section peaks at 11,522 feet at Mt. Ellen, with Mt. Pennell a close second at 11,371 feet. The highest peak in the southern group, known as the Little Rockies, is Mt. Ellsworth at 8,235 feet. The Henry Mountains' geology is similar to the La Sal and Abajo mountain ranges, characterized by intrusive igneous rock that is said to be 23 to 31 million years old, and embedded in sedimentary rock from the Permian and Cretaceous periods. More info. – found here.


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New NXT X-Y Plotter 'Draws' Attention
When you think of a printer, what images come to mind? Generally, printers are considered necessary but frustrating (Office Space, anyone?) pieces of office equipment and like most other cubicle furnishings they are usually pretty boring.
Not so much anymore.
McNamara has yet again created something functional yet stylish, this time by turning an NXT and some Mindstorm parts into a surprisingly accurate X-Y axis plotter. Quite possibly the coolest thing about the plotter, though, is that (taken from McNamara's blog) "An X–Y plotter is a plotter that operates in two axes of motion ("X" and "Y")… The term was used to differentiate it from standard plotters which had control only of the "y" axis, the "x" axis being continuously fed to provide a plot of some variable with time." This mean that the pen itself moves in both the X and Y directions (technically it moves in all 3 axis of motion, but the Z axis doesn't come into play on this plotter, except to move the pen on and off the dry-erase board) and that the table stays in a static position; very cool.
Don't take our word for it though; check it out on McNamara's blog (complete with pictures, video, code, and building instructions)!


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After a hectic run of SIA and ISPO trade shows, and almost a month without riding, we felt it was about time to hit the snow. So we packed up our gear in Munich and drove to Chamonix, France to check out the splitboard scene and visit Zero G, our dealer in Chamonix. We had heard rumors all week long about how terrible the snow was out there, as it hadn't snowed in well over a month. But we figured we would be able to find something fun to ride out there.
Despite the grim snow reports, the Zero G and Spark crew set out on a tour in the greater Cham area. The conditions weren't all bad. It was sunny and very pleasant out. However the snow conditions would be best described as… well, "firm". The touring was actually quite nice and the scenery was amazing.
We would like to thank Martin at Zero G for the hospitality, and Tom from Zero G for taking out. Hopefully next year the snow will cooperate a bit more. Until then, we can at least find solace in the fact that Americans are by far superior thumb wrestling champions. Thanks for the competition guys, if you wanna call it that. Jeff will be looking forward to defending his title next year.


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Jeff's MCAD Blogging
Jeff Rowe
Jeffrey Rowe has more than 40 years of experience in all aspects of industrial design, mechanical engineering, and manufacturing. On the publishing side, he has written well over 1,000 articles for CAD, CAM, CAE, and other technical publications, as well as consulting in many capacities in the … More »
MBD Finally Gaining Momentum for Smart Manufacturing
November 10th, 2016 by Jeff Rowe
A couple of weeks ago, I attended a very interesting event called the 3D Collaboration & Interoperability Congress 2016 (3D CIC) that was hosted by our colleagues at Action Engineering. The actual conference event was two days, but was preceded by a SOLIDWORKS user group meeting that focused exclusively on model-based definition (MBD) for an entire day. Myself, along with about 60 other attendees got a good look at MBD, not just SOLIDWORKS' perspective, but a broader view, as well.
I was fortunate to sit next to Oboe Wu, product manager at SOLIDWORKS who is a huge proponent of MBD. With SOLIDWORKS MBD, you can communicate product and PMI directly in 3D, bypassing time-consuming 2D processes, in other words, drawings.
SOLIDWORKS MBD sets data such as product models, dimensions, geometric tolerances, surface finishes, welding symbols, bills of material (BOM), callouts, tables, notes, Meta properties, and other annotations within the SOLIDWORKS 3D environment in 3D PMI. Because all the information needed to guide the operation is integrated with the 3D models, traditional 2D drawings are no longer needed (at least in theory).
With MBD, 2D drawings become less necessary and meaningful. Instead of having a 3D model and a 2D drawing in a traditional workflow, the model is the drawing in an MBD workflow. The MBD approach provides a direct connection and single digital data thread from design to engineering to inspection.
Read the rest of MBD Finally Gaining Momentum for Smart Manufacturing
One Year In, HP Inc. Continues To Reinvent Itself
November 3rd, 2016 by Jeff Rowe
If there ever was a company that has struggled to reinvent and find itself, as well as its former stature in consumer and commercial technology, it's HP.
There was a time when HP had no equal in several product segments, such as test & measurement, calculators, pocket PCs/personal assistants, etc., but those days are long gone. Sure, the company reigns in printers, and their desktop and mobile workstations are good, but not nearly as compelling as in the good old days.
HP's reign as the world's largest manufacturer of personal computers came to an end in the second quarter of 2013. At the time sales figures showed that Chinese PC manufacturer Lenovo shipped more computers during that period than HP, which had held the crown as the largest PC maker since at least 2006.
In an attempt to return to its former glory days, HP split into two public companies with one side focusing on its cloud and enterprise market (Hewlett-Packard Enterprise), and the other on personal systems (computers) and printers (HP Inc.). To make this happen, the company also cut thousands of jobs in the process.
Wakeup Call For One Of IoT's Biggest Nightmares – Denial of Service
October 27th, 2016 by Jeff Rowe
Well, it was only a matter of time before what happened last Friday happened. I'm talking about the Distributed Denial of Service (DDoS) incident on server farms of a key internet firm, Dyn, that repeatedly disrupted access to major websites and online services including Twitter, Netflix,GitHub, and PayPal across the U.S. and Europe last Friday. The White House called the disruption malicious and hacker groups have claimed responsibility, though their assertion is not yet verified.
The event involved multiple denial-of-service (DoS) attacks targeting systems operated by Domain Name System (DNS) provider, Dyn, that rendered major internet platforms and services unavailable to large swaths of North America and Europe.
"The complexity of the attacks is what is making it so difficult for us," said Kyle York, Dyn's chief strategy officer. "What they are actually doing is moving around the world with each attack."
As a DNS provider, Dyn provides to end-users the service of mapping an Internet domain name—when, for instance, entered into a web browser—to its corresponding IP address. The DDoS attack involved tens of millions of DNS lookup requests from a large number of IP addresses. The activities are believed to involve a botnet coordinated through a large number of IoT devices that had been infected with the Mirai malware.
Apple Adding To Computer Product Line Minus Ports
October 20th, 2016 by Jeff Rowe
According to an article this week in Engadget, Apple reportedly plans to eliminate the USB 3.0 and Magsafe ports on its next-gen MacBook, and kill the 11-inch MacBook Air altogether. That's according to Macotakara, the Japanese rumor site that was among the first to predict that the company would kill the traditional headphone jack on the iPhone 7. It also claims that Apple will unveil a 15.4- and 13.3-inch MacBook Pro at a new product launch event next week.
If the report is accurate, MacBook Pros will only have USB Type C and Thunderbolt 3 ports. As with the new MacBook, you'd presumably charge it through the USB-C port and connect peripherals via Thunderbolt 3. That means you'd need some kind of USB 3.0 adapter, since the majority of storage and other peripherals still use the traditional standard. For the MacBook, Apple sells a $79 USB-C dock that gives you USB 3.0, USB-C for power and an HDMI connection.
Are These Ports Gone In The New MacBook Pros?
The company will also release a new 13.3-inch MacBook Air, but discontinue the 11-inch model, according to the report. That squares with previous rumors that Apple would kill the smaller Air model, since it has been made effectively redundant by the 12-inch MacBook. However, it also shows that it isn't discontinuing the MacBook Air completely, as some feared (including me).
Read the rest of Apple Adding To Computer Product Line Minus Ports
Dassault Systemes Helps Drive Driverless Vehicle Development With 3DEXPERIENCE
October 13th, 2016 by Jeff Rowe
When it comes to product manufacturing, consumers have zero tolerance for errors, and even less when it comes to vehicles. As we enter into a new generation of vehicle R&D with connected and autonomous cars, these expectations will only increase. What will this mean for automotive manufacturers and how will it change the traditional design and development processes?
Enter 3D modeling, simulation, and virtual reality (VR), things that Dassault Systemes knows something about.
Two announcements made recently by Groupe Renault and PSA Group demonstrate how Dassault Systèmes' 3DEXPERIENCE platform is helping car companies to use several 3D technologies to design, create, and visualize innovative transportation products, including autonomous vehicles, to meet the demand of their customers with what it calls its Target Zero Defect platform.
Dassault Systemes' Target Zero Defect Collaborative Platform
The transportation and mobility industries are continually impacted by broad social and economic trends. Concern for the environment is currently the top influencer. The push for improved fuel efficiency has received unprecedented attention, with government agencies worldwide imposing increasingly strict regulations. Environmental friendliness has also become a purchasing concern of consumers, who also demand the same web connectivity and entertainment options they experience at home and on their mobile devices. And then there's connected/autonomous/driverless vehicles.
Dassault Systèmes is responding to these business and technical challenges with its Transportation and Mobility Industry Solution Experiences. The "Target Zero Defect" Experience builds upon the 3DEXPERIENCE platform with a series of industry-tailored process modules that empower users with the tools needed to address many industry concerns. For customers in the transportation and mobility industry these modules can help initiate the product development process flow using company-established knowledge and best practices that ensure and sustain competitive advantage. Through the full cycle of development from conceptual engineering to component design, manufacturing, and final assembly, the Dassault Systèmes industry process modules are designed to allow users to target zero defects in product delivery.
Target Zero Defect Modules Span the Automotive Product Lifecycle
Read the rest of Dassault Systemes Helps Drive Driverless Vehicle Development With 3DEXPERIENCE
HP Adding A New Dimension To Printing
October 10th, 2016 by Jeff Rowe
For as long as I can remember, HP has produced an incredible range of products for science, engineering, and consumer customers. More recently the company has had a huge presence in computers and 2D printers.
Now, HP has vision for 3D printing for manufacturing parts on a relatively economical machine it calls the Multi Jet Fusion (MJF) 3D printer. The company claims these parts will have similar quality and characteristics as injection-molded parts, and will print at speeds that HP claims to be 10x compared to similar competing technologies. More about these claims to follow.
However, I have to wonder if HP will be able to fulfill its promise.
The HP Multi Jet Fusion Printer
HP wants to deliver SLS-quality parts on a system targeted at the professional 3D printer market. So-called professional 3D printers can be run in office environments and use photopolymers as material and inkjet printheads for material deposition. HP's Multi Jet Fusion uses a printhead to jet a resin onto a powderbed where it will be fused.
In a Multi Jet Fusion technology white paper HP states, "Compared to SLS, HP Multi-Jet Fusion technology helps reduce the overall focused energy requirements needed to attain full fusing, resulting in more consistent material properties." So SLS has higher "focused overall energy requirements," yet the strong thermal bonds this energy creates is exactly what make SLS so desirable. So, exactly what is this process and can it really create material properties that match SLS and even injection-molded parts?
Tim Heller, Director 3D Printing, Hewlett-Packard At IMTS 2016
Historically, parts made from 3D printers, such as the MJF have lacked the robust mechanical properties of injection-molded parts. SLS is the only viable additive manufacturing technology capable of matching injection-molded parts in tensile strength and long-term stability. Materials undergoing the fusion process have issues that point to a natural limitation, not a technological oversight that HP or any other manufacturer can truly fix.
Stratasys Shows Off Unique 3D Printing Demonstrators At IMTS
October 6th, 2016 by Jeff Rowe
Last month at IMTS 2016 we checked out a lot of new and improved manufacturing technologies, including several innovative developments in 3D printing/additive manufacturing. A couple of the most unique technology introductions were from Stratasys.
The company demonstrated its next-generation manufacturing technologies as part of its Shaping What's Next vision for manufacturing that builds on its industrial FDM 3D printing expertise in response to the needs of customers' most challenging applications, addressing manufacturers' needs to rapidly produce strong parts ranging in size from an automobile armrest to an entire aircraft interior panel.
Stratasys developed two new prototype machines that they called demonstrators to prove their practicality – the Infinite Build 3D Demonstrator and the Robotic Composite 3D Demonstrator.
Stratasys CMO, Tim Bohling, Leads Tour of Company's 3D Printing at IMTS 2016
The Infinite-Build 3D Demonstrator
The Stratasys Infinite-Build 3D Demonstrator was designed to address the requirements of aerospace, automotive and other industries for large, lightweight, thermoplastic parts with predictable mechanical properties. The 3D Demonstrator featured a new approach to FDM extrusion that increases throughput and repeatability. The system also employed a unique "infinite-build" approach, that prints on a vertical plane for parts that are virtually unlimited size in the build direction, such as entire airplane panels.
The Infinite-Build demonstrator is called that because, by flipping the vertical FDM process on its side, "We're able to print parts in that vertical plane direction essentially as large as we want," said Rich Garrity, president of Stratasys Americas.
Read the rest of Stratasys Shows Off Unique 3D Printing Demonstrators At IMTS
CAM Software Developments at IMTS 2016 – Part 2
September 29th, 2016 by Jeff Rowe
During the course of IMTS 2016 we visited and talked with several CAM vendors on what they specifically were showing at the event, as well as their take on the CAM industry in general.
In Part 2 of a series started last week, what follows are the results of some of the conversations we had while looking for the newest and most innovative in CAM software at IMTS 2016.
MachineWorks functionality offers real-time simulation and verification for virtually any type of CNC machining, including kinematics, multi-axis, mill-turn, robotics, Swiss-type turning, Wire EDM, hybrid machining (subtractive + additive manufacturing) with features such as on-the-fly crash and gouge check, target part comparison, material removal and infinite zooming.
The forthcoming MachineWorks release contains many developments, one of the most significant being the support of cloud-based applications for CNC simulation and verification. This new feature allows networked devices such as mobile phones, tablets, laptops and desktops to visualize MachineWorks simulations running in the cloud.
MachineWorks Verification Software Showing Clash Detection
A new geometry query API makes rendering integration much easier for applications. It has been designed to be future-proof and flexible.
Read the rest of CAM Software Developments at IMTS 2016 – Part 2
CAM Software Developments at IMTS 2016 – Part 1
September 22nd, 2016 by Jeff Rowe
IMTS is all about the many aspects of manufacturing from a technology standpoint, so it's only natural that a lot of the major CAM vendors were represented on the exhibition floor.
During the course of IMTS 2016 we visited and talked with several CAM vendors on what they specifically were showing at the event, as well as their take on the CAM industry in general.
Almost without exception, every CAM vendor we spoke with talked of faster rates for increased efficiency/productivity, greater levels of automation with less operator intervention required, better integration with CAD, ability to handle a broader range of machines, tools, and materials, new roughing and finishing strategies, and so on. Some touted cloud-based capabilities and the ability to exploit the benefits of model-based design. Admittedly, though, with fancy new wrappers, some of the CAM tools were basically repackaged with aging technology more than a decade old underlying a new user interface. However, there were some notable exceptions, and these really stood out from the pack as CAM innovations.
What follows are the results of some of the conversations we had while looking for the latest and greatest in CAM software and what was truly new.
At IMTS 2016 Autodesk ushered in its new 2017 CAM products for many advanced manufacturing applications ranging from CNC mill- and lathe-programming to complex mold and die manufacturing that combine the legacy in CAM software from Delcam with Autodesk's 3D design and manufacturing software.
Read the rest of CAM Software Developments at IMTS 2016 – Part 1
IMTS 2016: Exhausting, But Exhilarating
September 15th, 2016 by Jeff Rowe
Held every two years at McCormick Place in Chicago, the International Manufacturing Technology Show (IMTS) is the one of the largest (over 110,000 attendees), most comprehensive (~2,400 exhibitors), and longest (six days) manufacturing shows conferences in the world, certainly North America. This year's event marked IMTS's 31st edition. First timers and long timers are overwhelmed by the sheer size of this event. At over 1.3 million square feet, you better dress comfortably and prepare for an overload of manufacturing technology sights and sounds.
Because IMTS is so comprehensive and massive, planning is everything, and as you walk around the various pavilions, you start to get a sense of trends and likely future impact of just about all of the technological aspects of design, engineering, and manufacturing.
Below are the major manufacturing trends that I experienced this week. Starting next week I'll detail what I considered to be the most significant technologies and products showcased at IMTS this time around. Next week, I'll also go over the major software developments that were introduced — mostly CAM, but some significant stuff.


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posted by Thom Holwerda on Thu 13th Jan 2011 06:32 UTC
"The promise of HTML5's video tag was a simple one: to allow web pages to contain embedded video without the need for plugins. With the decision to remove support for the widespread H.264 codec from future versions of Chrome, Google has undermined this widely-anticipated feature. The company is claiming that it wants to support 'open codecs' instead, and so from now on will support only two formats: its own WebM codec, and Theora." Sorely disappointed in Ars' Peter Bright. Us geeks reviled web developers for sticking to Internet Explorer when Firefox came onto the scene, and yet now, the same arguments we used to revile are used to keep H.264 in the saddle. How us mighty geeks have fallen.


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Author Notes: This recipe is a bit of a meeting-in-the-middle between the Artisan Bread in 5 and Jim Lahey techniques. The flavor of Lahey's recipe is amazing, but a 12–18-hr proofing followed by a 2-hr rise might seem like a daunting amount of waiting time for some. The original Artisan Bread in 5 recipe calls for a fair amount of yeast, which gives the finished loaf a very distinct yeasty flavor. This recipe cuts the yeast in half and compensates by extending the proofing and rise times slightly, allowing more natural flavors to develop without adding a good deal of time to the process. Once the proofing is complete, stick the dough in the fridge for up to two weeks and use it as you need it. (Bonus: the flavor improves over time from the cold fermentation.) No-knead doughs are usually shaped into round, rustic loaves, but they can easily be turned into fantastic sandwich bread. (A technique I discovered via The Kitchn.) A teensy bit of kneading and shaping yields a tighter crumb that slices wonderfully, but still begs to be eaten with just a little butter and sea salt, because it's that good.
Notes on flour: I've subbed regular all-purpose flour for bread flour in the past and it turned out quite nicely. I've also swapped out half the white flour for whole wheat flour and found it worked quite well too. (It will be a wee bit denser, but it will have that yummy whole wheat taste as a trade off.) I haven't experimented with flours like rye and spelt myself, but I've read about others successfully using them in no-knead recipes. (If you'd like to try those, I'd recommend starting with a smaller amount [i.e., 1 part alternative flour to 3 parts bread/AP flour] to see how it works, then upping it the next time if you think it could use more.) Overall, if you use whole wheat or any other flour besides bread/all-purpose, I suggest giving the dough a bit more time to develop at the proofing stage, and again at the rise. —Carey Nershi
Makes: 2 loaves
3 1/4
cups bread flour (433 grams) (see note above regarding alternative flours)
3 1/4
cups all-purpose flour (433 grams)
teaspoons instant or active dry yeast (8 grams)
1 1/2
tablespoons kosher salt (14 grams)
cups water (709 grams)
- Combine flours, yeast, and salt in a large bowl. Add water and stir together with a wooden spoon to form a shaggy dough. Cover with plastic wrap or a tea towel and let proof at room temperature for around 5 hours. At this point the dough can be used immediately, or covered with plastic wrap and kept in the fridge for up to two weeks.
- On baking day, remove half of the dough from the bowl and return the remainder to the fridge. Turn the dough out on a floured surface and lightly knead 3–4 times. Shape dough into a rectangle approximately 8 in. x 12 in. Fold one third of the dough into the center, followed by the other third.
- Place seam side-down in a buttered loaf pan. Cover and let rise for approximately 1 hour, or until the dough has doubled in size.
- Preheat your oven to 450°. Dust the top of the dough with a little flour and score with a serrated knife. Bake for 30–35 minutes, or until the top of the loaf has just begun to brown. Let cool for at least an hour before slicing.
- This recipe is a Community Pick!


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Reggie Bush was visibly disappointed when he walked into the EA Party in New York Friday night. Even though the Heisman Trophy winner was about to be announced as the featured athlete on the cover of the upcoming NCAA Football 07 and giant posters of him adorned the room, Bush had just found out that Mario Williams would be selected as the first pick in the NFL Draft.
But Bush, he's all class. He wished nothing but support for Williams, and he clearly meant it too. We caught up with Bush at the press conference in Radio City Music Hall after he was selected No. 2 overall by the New Orleans Saints.
Q: What are your impressions right now?
Reggie Bush: I'm just excited to be back on a football team. It's been a long time coming for all of us, everybody that was invited to this draft, we should all be appreciative I think for being in this position. There's a lot of guys that would kill to be in our shoes right now and this is a blessing to be here and for our families to be here to share this experience with us.
Q: Obviously, you're going to be very well off but does it seem a little strange that a team from Texas does not take a star player whose last name is "Bush?"
Bush: Maybe, but, you know, there was obviously a lot of speculation going on. Everybody thought I was going to Houston. For me, I just came into this process with an open mind. At the end of the day, it's still a business. We've done our part up to this point. We've done the Pro Days and the film and the tapes and we've done everything we can. At the end of the day, it's up to the teams. We have no control over this thing. It's up to the teams to choose who they feel is going to best suit their program.
Q: Basically, how do you feel playing for New Orleans after all they have been through?
Bush: I feel like I could help possibly bring some smiles back to the faces of New Orleans. But, like you said, they have been through a lot, and you know, hopefully we can help turn this program around. Like I said, just bring some happiness back to the city and compete in the playoffs. I think we have a great chance of competing this year. They have got some great receivers, Deuce McAllister; Drew Brees they just added, so they have some weapons. I think we should be able to compete next year.
Q: Someone else was just being drafted and it was not your teammate, Matt Leinart. Did you have any conversations about not being drafted as high as you expected?
Bush: Well, I talked to Matt and I told him, he's still a great player. I told him just because you're not a top pick or the first pick, doesn't mean you're not a great player.
Q: You spoke a couple of days ago about how much you love New York and after what happened last night, there was a lot of talk about the Jets trying to move up to get you. How disappointed are you that that did not work out?
Bush: Well, obviously I would love to play in New York. I could have made a lot of money in the marketing in New York. But I think at the same time, you know, it's just a blessing to be in this position and to be the No. 2 pick in the NFL Draft. I'm happy, my family is happy. I'm grateful that they are able to share this experience with me. It's a once-in-a-lifetime experience. I'm going to go down to New Orleans with an open mind, and we're ready to win some football games.
That's my family over there, if you don't notice.
(Cheering, "Reggie").
Q: Is there any disappointment that you did not go to Houston as the No. 1 overall pick?
Bush: No, I wasn't disappointed at all. Obviously I would have liked to have been the No. 1 pick, but I'm the No. 2 pick and I'm going to New Orleans. Like I said, I'm just ready to win some football games. For me, I feel like, you know, Mario Williams is a great player. He's worked his behind off to get to this point like we all have. He's very deserving of being the No. 1 pick. I wish him the best and I hope he succeeds, and that's it.
Q: You said that it comes down to a business decision for these teams. How much do you think signability played a factor in Houston's decision?
Bush: I'm not sure. I wasn't the one negotiating, obviously, the contract and everything. I was going along with me being signed to Houston. I'm not too sure. Only the Houston Texans can answer that. Obviously we were not just going to settle for anything. That's a part of negotiating is you try to get the best contract, especially when you're the No. 1 pick.
Q: In going No. 2, will you use that to sort of fire you up and motivate you throughout your career to prove that they did make a mistake?
Bush: Not any more than I'm already fired up, to just be a part of the team, be in the NFL, be the No. 2 pick. I'm not going to take anything person from the Houston Texans and go out and try to run for 5,000 yards or whatever in a game. That's the way it is, that's the nature of the beast and it's part of the game. I'm just happy, like I said, to me, this is a special time for us.
Q: Have the Saints informed you how they are planning on utilizing you in the backfield with Deuce McAllister?
Bush: They said, you know, just in the similar ways that I was used at USC and they felt that was the best way, as do I. I feel that's a great way for me to showcase my versatility and my talent and pose mismatches to defense. Obviously with Drew Brees, he's a great quarterback, and Deuce McAllister, we can make some things happen this year.
Q: After the controversy this past week, what do you feel you've learned after going through what you've gone through this week?
Bush: No more than I already knew. Just to stay focused, don't let distractions get you out of your focus and just enjoy this.
This is a special time for me and my family and a lot of people would kill to be in our shoes. It's a blessing to be here and that's really it.
Q: You spoke with (Coach) Sean Payton, what did he tell you, and did Drew Brees also talk to you on the phone and what did he say?
Bush: I did talk to Drew Brees last night. He called me and for me that was probably one of the biggest compliments that anybody could -- without actually saying it -- for anybody to give me. For him to call me and just to take the time out of his day to give me a call and tell me he's excited meant a lot to me.
I talked to Coach Payton and he said that, you know, when they found out I wasn't going to Houston, they threw all the draft cards in the air and they were doing backflips and handstands and all that. Any organization that's pumped up about me makes me feel good and want to go there and play.
Q: You've been compared by some prominent NFL people, general managers, so far, to Gale Sayers. How do you feel about that comparison and could you possibly live up to that kind of comparison?
Bush: Obviously those are big shoes to fill. Gale Sayers is a great player, really a guy before his time, and he's done a lot for the game of football itself. For me to be compared to a guy like that is obviously big shoes to fill, but it's an honor at the same time because he was such a great player. You know, hopefully I can live up to expectations.
Q: You're almost exactly the same size as Tiki Barber and Marshall Faulk and Walter Payton; people keep expressing concerns about your size.
Bush: Yeah.
Q: What qualities do you possess that are going to allow you to be durable and have a long and successful career?
Bush: Like you said, a lot of people have speculated, well, is he big enough, is he strong enough, but honestly, at the end of the day, the only thing that matters is right here, you know, what's in your heart and how big your heart is. You know, Marshall Faulk wasn't the biggest guy, but he had the heart of a lion and a champion and that's what made them so special. I feel the same way about myself, I'm not the biggest guy on the field, but you're going to have to do everything in your power to stop me.
Q: What was your reaction yesterday when you found out the Texans were going with Mario Williams and not yourself?
Bush: I was happy for him. I was a little surprised, but I wasn't shocked. Like I say, we've done our part up to this point. We've gone through the Pro Days, they have seen the film studies of us. So really, it's up to your organizations, the programs to make their decisions on who they feel is going to best fit their program.


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<—-Aunt Martha, Paddington Olga – A Student Nurse –>
When I asked my mother (Olga) how safe she felt in London during the first part of 1939, she said she wasn't worried because people felt that war with Adolph Hitler had been averted.
Maybe the previous war was still fresh in people's minds (after all in 1939 it was less than 20 years since the end of WWI) and that was why they simply couldn't believe that the world could go through all that devastation again. Personally, had I been in my mother's shoes, I'd have headed straight back to the safety of Kingston, Jamaica.
The reality for my mother was that war was a heartbeat away and she was in a strange country living with a malevolent, alcoholic aunt and had no idea that world events, personal tragedy and malicious intent would all combine to prevent her from returning home to Jamaica.
(Olga's Diary Continued)
Dear Diary
Fate steps in: Three days later two things happened one after the other.
First, Sydney got a big discount, bigger than he anticipated, on some bicycles he ordered for the shops and the second thing that happened was that he took ill and was rushed, by ambulance, to St Mary's Hospital in Paddington with appendicitis. Hours later his appendix was out and he was being looked after by Nurse Megan Lloyd who comes from Wales.
My "good old holiday" with Sydney is now being spent sitting by his bed every day in St Mary's watching the nurses do their work while he sleeps. I noticed that the patients have a great respect for the nurses, which is nice, and, as I like the idea of helping people get well, a plan was beginning to develop that would mean I could stay in London and make Mammie and the family really proud of me.
When I thought the time was right I mentioned to Sydney I would like to become a nurse. His immediate reaction was definitely not, you're going home with me and no arguing. So I enlisted help. Joanne and Nurse Lloyd. Sydney had taken a shine to Joanne and she pointed out to him the benefits of being a nurse and how it would help our community back home when I returned to Jamaica a fully qualified nurse whose training had been in a big London hospital. It took both of them to persuade Sydney to at least have an interview with Matron at St Mary's. When AM heard her reaction was disbelief.
"A great hospital like St Mary's only takes white, middle class young ladies to train as nurses" she told us.
"They would never accept a coloured person so don't waste your time seeing Matron, just to be told no."
She was right, but, for the wrong reason. Within five minutes of sitting in Matron's office she announced I couldn't study nursing there because I didn't have a school leaving certificate but suggested we try the smaller St Giles Cottage Hospital in Camberwell.
"You'll have more success there because not too long ago and before it became a hospital, it used to be a work house and they're not so particular about their nurses", AM told me, when Sydney was out of earshot.
We had an interview with Matron at St Giles, and shortly afterwards I was offered a place on a residential three month basic nursing programme, but first I had to have a medical.
Dear Diary
Good news: I've been offered a nursing place and the best part of my new job is that I'll be living in the Nurses' Home at the hospital so don't have to live with AM any more. Oh happy days!
I could see Sydney was proud of me and I knew Mammie would be too, in spite of being disappointed that I wouldn't be going home now. I had to promise Sydney that if war broke out I would come home immediately. He gave me enough money for my fare and to keep me going until I got my first month's wages which was going to be £2 a month. He also bought all the books I needed for studying, plus three pairs of thick black stockings and my black shoes. The rest of my nurses' uniform would be provided by the hospital.
The night before Sydney left to go home he took Joanne and me to the theatre to see the Ivor Novello musical, The Dancing Years, and afterwards we had supper in a posh late night restaurant.
If I hadn't met Joanne I'm not sure I would have chosen to become a nurse, but knowing that she would be close by, helped me to decide and that was a big comfort, not only to me, but to Sydney too, I think. He could reassure Mammie that I had at least one good friend. Sitting at the dining table watching them dance together, I thought wouldn't it be just perfect if one day Joanne became my sister-in-law.
Something to pray for Olga.
<—-Aunt Martha, Paddington Olga – A Student Nurse –>
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June 4, 2012
Troy, MI – June 4, 2012 — The International Academy of Design & Technology (IADT) will host its student fashion show, Imagine, on July 26, at the Royal Oak Music Theatre. The annual Imagine show, now in its eighth year, will feature original designs by students in the Fashion Design and Fashion Design and Merchandising programs at IADT's Detroit (Troy) campus.
"We're thrilled to showcase Metro Detroit's talented student fashion designers," said Julie Ann Patterson McEvoy, Fashion Design program chair at IADT-Detroit. "Our students work extremely hard to prepare for this special event."
Doors open at 7 p.m. Tickets are $22 and $32 and can be purchased at the Royal Oak Music Theatre Box Office, www.ROMTLive.com*, www.Tickets.com*, or by phone 1-800-919-6272*. A portion of the proceeds will go to the Ronald McDonald House of Southeast Michigan as well as the Career Education Scholarship Fund (CESF).
"We're pleased to be able to help support families with seriously ill children who stay at the Ronald McDonald House near Children's Hospital and to support future designers through college scholarships," said Cynthia Bechill, president of IADT-Detroit. "We hope that this event not only inspires future fashion designers but also encourages Metro Detroiters to contribute to organizations like the Ronald McDonald House of Southeast Michigan and college scholarship funds like CESF to support future designers."
"On behalf of the Ronald McDonald House of Southeast Michigan, thank you to IADT-Detroit for their volunteering and financial support," said Jennifer Litomisky, executive director of Ronald McDonald House of Southeast Michigan. "We couldn't do the things we do without the support of organizations like IADT-Detroit."
About IADT-Detroit
With more than 30 years as an established institution, the International Academy of Design & Technology offers students a hands-on education with experienced faculty dedicated to providing students with the necessary skills, knowledge, support and guidance to pursue fulfilling career opportunities in the design and technology fields. The Detroit campus (IADT-Detroit), which opened in 2003, offers degree programs in fashion design, fashion merchandising and design, interior design, graphic design, game production, digital media production, Internet marketing, Web design and development, information technology, and retail merchandise management. Students also have the opportunity to take a portion of their coursework online through IADT-Online. The school is accredited by the Accrediting Council for Independent Colleges and Schools (ACICS). ACICS is a national accrediting agency recognized by the United States Department of Education. The International Academy of Design & Technology – Detroit's Bachelor of Fine Arts in Interior Design program is accredited by the Council for Interior Design Accreditation (CIDA), 206 Grandville Ave, Suite 350, Grand Rapids, MI 49503, www.accredit-id.org. IADT cannot guarantee employment or salary and is part of the Career Education Corporation network of schools. Find disclosures on graduation rates, student financial obligations and more at www.iadt.edu/disclosures. For more information, please visit http://www.iadt.edu/Detroit or call 888-838-2111.
*Tickets purchased via these venues have an additional service charge.
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Planning for the UBTI Changes
Among the sweeping reforms passed in the new tax law are dramatic changes to the reporting of Unrelated Business Taxable Income (UBTI). Dennis Walsh clarifies the new rules. Donors and charities be aware.
By Dennis Walsh, CPA
Recently enacted H.R. 1, the Tax Cuts and Jobs Act of 2017, Includes additions to Internal Revenue Code (IRC) Section 512(a) of importance to exempt organizations that operate a trade or business unrelated to the accomplishment of their exempt purposes.
A review of current authority for defining and grouping income-producing activities is timely in evaluating how the Treasury and IRS are likely to approach implementation of the new provisions and how UBI activities might be structured for effective tax management.
What's different?
For tax years beginning in 2018, unrelated business taxable income (UBTI) must be computed separately for each trade or business. If a particular activity reports a net loss for the year, the loss may not be used to reduce income from any other unrelated trade or business operated by the organization.
In addition, while a net operating loss may still be carried forward under the new law to offset UBTI realized in a later year, losses may only be applied against net income of the trade or business activity that produced the loss, effectively suspending any tax benefit until the activity becomes profitable.
Under a special transition rule, net operating losses arising in a taxable year beginning before January 1, 2018, that are carried forward to a taxable year beginning on or after such date are not subject to this limitation.
As widely publicized, the Act also eliminates the progressive corporate tax rate structure and replaces it with a flat 21% rate. The resulting decrease in effective tax rate for organizations with large amounts of unrelated business income (UBI) should result in substantial tax savings for such organizations.
However, organizations annually reporting UBTI of less than $90,385 will see an increase in tax from UBI activities as a result of the elimination of the 15% tax rate on an initial $50,000 of taxable income.
UBTI calculation
Unrelated business taxable income (UBTI) is the UBI that is taxable after deducting expenses directly connected to a trade or business. Under prior law, because UBTI was calculated by totaling UBI from all activities and subtracting allowable deductions from all UBI activities, losses from unprofitable activities could be used to offset net income from those that are profitable, reducing the amount of UBI subject to tax.
In order to properly calculate UBTI under the new law, exempt organizations will need to assure that activities are reasonably defined. To the extent that multiple income-producing endeavors are viewed separately or aggregated and viewed as one activity will determine when losses from unprofitable activities may be offset against net income from profit-producing activities.
Single trade or business?
Absent from H.R. 1 and the Senate Finance Committee report is discussion of criteria for defining a single trade or business activity. Until regulations and administrative guidance are issued on distinguishing and disaggregating activities when required, organizations and their advisors can glean insights from the IRS 2013 Colleges and Universities Compliance Project (CUCP) report. The report findings are now of increased importance to all exempt organizations with UBI activities.
Key CUCP findings
The multi-year CUCP final report was issued in April 2013. Findings regarding unrelated business income (UBI) practices from among the 400 institutions surveyed and 34 audited laid the groundwork for the current addition to IRC §512(a).
As summarized in the report, UBI examinations resulted in:
- increases to unrelated business taxable income (UBTI) for 90% of the colleges and universities examined
- Nearly 70 percent of examined organizations reporting losses from activities for which expenses had consistently exceeded UBI for many years and where the organization failed to show a profit motive
- Disallowance of more than $170 million in Net Operating Losses (NOLs), including loss carryforwards, amounting to more than $60 million in assessed taxes
In addition, Expense deductions were disallowed on more than 60 percent of the Form 990-Ts examined because they were based on improper allocations between exempt and unrelated business activities. Although not the subject of this article, shared costs of conducting UBI activities, including costs of dual-use facilities, must be reasonably and consistently allocated among separate UBI trades or businesses and between related and unrelated activities.
Viewing the current enactments in light of the CUCP findings, exempt organizations should consider the following questions regarding any current or planned UBI activities:
- Is the trade or business activity appropriately defined, or might it be reasonably viewed as comprising more than one activity?
- If a particular trade or business, appropriately defined, has a history of recurring losses, is it supportable as an activity engaged in for profit?
Unrelated trade or business
For an organization to be engaged in an unrelated trade or business activity as defined in IRC §513, the activity must:
- Qualify as a trade or business
- Be regularly carried on, and
- Not be substantially related to exempt purposes
Trade or business
For purposes of IRC §513, the term "trade or business" has the same meaning it has in §162, and generally includes any activity carried on for the production of income from the sale of goods or performance of services.
Trade or business is not limited to integrated aggregates of assets, activities, and goodwill which comprise businesses for the purposes of certain other provisions of the Code. Activities of producing or distributing goods or performing services from which a particular amount of gross income is derived do not lose identity as trade or business merely because they are carried on within a larger aggregate of similar activities or within a larger complex of other endeavors which may, or may not, be related to the exempt purposes of the organization. Treas. Reg. §1.513–1(b).
As in the past, careful analysis of income producing endeavors is also needed to properly carve UBI activities operated within core exempt functions. For example, as illustrated in existing Regulations, the regular sale of pharmaceutical supplies to the general public by a hospital pharmacy does not lose identity as a trade or business merely because the pharmacy also furnishes supplies to the hospital and patients of the hospital in accordance with its exempt purposes. Similarly, activities of soliciting, selling, and publishing commercial advertising do not lose identity as a trade or business even though the advertising is published in an exempt organization periodical. Treas. Reg. §1.513-1(b).
Characteristics of an activity
The Regulations under IRC §183 relating to the disallowance of losses by individuals and S corporations from activities not engaged in for profit provide helpful insight as to the type of factors the IRS might use in issuing guidance as to the extent an activity comprised of more than one undertaking may be properly classified as a single trade or business.
The most significant factors in making this determination follow. Treas. Reg. §1.183-1(d)(1).
o The degree of organizational and economic interrelationship of various undertakings
o The business purpose which is (or might be) served by carrying on the various undertakings separately or together in a trade or business or in an investment setting
o The similarity of various undertakings.
The Regulation provides that the IRS will generally accept the characterization by the taxpayer of several undertakings either as a single activity or as separate activities, except where it appears that it is artificial and cannot be reasonably supported under the facts and circumstances.
The following criteria from the passive loss requirements of Treas. Reg. §1.469-4(c)(2) are also helpful in sorting through facts and circumstances in defining a single trade or business activity:
o Similarities and differences in types of trades or businesses
o Extent of common control
o Extent of common ownership
o Geographical location
o (Interdependencies between or among activities
Examples of such interdependencies include the extent to which the activities:
o Purchase or sell goods between or among themselves
o Involve products or services that are normally provided together
o Have the same customers
o Have the same employees
o Are accounted for with a single set of books and records
Profit motive
For deductions to be allowable under IRC §162, an activity must be entered into with a profit motive. The most common reason for disallowance of current year losses and net operating loss carryforwards in the CUCP audits was that claimed losses were connected with an activity for which the school lacked a profit motive, as evidenced by years of sustained losses.
Organizations were asked, for each income producing activity regardless of whether reported on Form 990-T, if they incurred a loss from the activity in at least 3 of the 5 previous years. For activities with a "yes" answer, respondents were then asked to select from among the following as the predominant reason for the losses:
o Business was in startup phase
o Actual costs were significantly greater than anticipated
o Competitive pressures prevented pricing to allow for full recovery of costs
o Less demand for product or service than was projected
o Business was in business cycle downturn
o Budgeted to operate at breakeven or a loss because doing so contributed to the organization's exempt mission
o Business was in winding-up phase
o Other
Organizations were also asked whether, for each loss activity, they have plans for making a profit.
IRC §183(d) provides a safe harbor for individuals and S corporations by creating a rebuttable presumption that an activity is engaged in for profit if a net profit is reported for any 3 years within a consecutive 5-year period. Although the safe harbor is not applicable to exempt organizations with UBI activities, it is noteworthy that in the CUCP survey the IRS asked whether a particular activity incurred a loss in at least 3 of the 5 previous years as a benchmark for asking for the predominant reason for the losses and if there are plans for making a profit.
The Regulations accompanying IRC §183 provide characteristics of an activity engaged in for profit that may be helpful in substantiating profit motive in the conduct of UBI activities. The following items, summarized from Treas. Reg. §1.183-2(b), are among the types of factors considered:
- Activity carried on in businesslike manner
- Accurate and complete books and records kept
- Carried on in manner similar to like profitable activities
- New methods to improve profitability are adopted
- Taxpayer or advisors hold sufficient expertise
- Advance study of activity was conducted
- Significant time and effort is expended
- Expectation of increase in asset value
- Success in carrying on similar or dissimilar activities
- Profit/loss history of activity, considering losses sustained for reasons beyond taxpayer's control
- Profits earned relative to cumulative losses and investment in activity
- Dependence on income from the activity
- Reasons for entering the activity indicate profit motive
Use of controlled entity
Operation of UBI activities within a wholly-owned for-profit subsidiary, a so called "feeder organization," might be an effective alternative in some situations to circumvent the new Section 512(a) requirements previously summarized.
This is also a time-tested strategy for reducing threat to tax-exempt status when unrelated business activity has reached a level that is more than insubstantial relative to exempt activity. And use of a protective entity may also help shield assets dedicated to core exempt functions.
When structured and operated appropriately, this form of organization may remove UBI activities from the purview of the UBIT rules, including the limitations created by the current additions to IRC §512(a). Earnings of former UBI activities may be passed to the controlling exempt organization in the form of dividends exempt from the unrelated business income tax.
But as demonstrated by the CUCP tax audit assessments, an activity must also be able to clear the IRC 162 profit motive hurdle for a loss to be deductible. Thus, this strategy may not prove effective for an activity that cannot be shown to be engaged in for profit.
Exempt organizations frequently operate income producing activities unrelated to the accomplishment of their exempt purposes. Such endeavors may complement other activities and be vital to overall mission sustainability as funding sources.
However, under the new law separate UBI activities are no longer aggregated for calculation of UBTI as in the past. Disaggregation of business units when required is also likely to expose separate activities with recurring losses to greater scrutiny regarding profit motive, which may further limit an organization's ability to realize tax benefit from current and prior year net operating losses.
Accordingly, pending authoritative guidance, Organizations should review and group UBI activities carefully, and be ready to defend aggregation of activities when necessary based on reasonable application of the types of factors previously listed, taking into account commercial practices for similar endeavors.
Management and those charged with governance should operate UBI activities in a business-like manner pursuant to a business plan and document decisions designed to improve unprofitable operations in organization minutes.
Accurate records substantiating current and carryforward net operating loss deductions for each activity must be maintained. Methods of allocating costs among activities must be reasonable and consistently applied.
Operating UBI activities through a wholly-owned for-profit subsidiary may be a viable alternative where activities with recurring losses demonstrate the requisite profit motive. But operation of the subsidiary must be kept at arm's length from the controlling organization. Expert advice should be sought before pursuing this type of arrangement.
Taken together, these actions will help organizations manage UBIT liability under the new law and reduce the likelihood of unexpected and costly assessments of income taxes.


text:
'DWTS' Recap: Kirstie Alley Falls Down In Practice Because She's Not Eating — Is She Taking Her Diet Too Far?
Kirstie Alley is trying so hard to drop her excess weight, she's cut down to 1,400 calories combined with more than five hours of exercise a day! How much dieting is too much?
Kirstie Alley has dropped more than 60 pounds throughout the last few month on Dancing with the Stars — but after she fell twice during this week's rehearsal, we're concerned she's going about her weight loss the wrong way!
In the package before her performance, the 60-year-old actress falling not once, but twice, during rehearsals. Visually upset, her partner, Maksim Chmerkovskiy, asked how much she'd been eating.
"1,400 calories," she said. Even though 1,400 calories can be enough energy for someone who's dieting, Kirstie is working out more than four to five hours a day — so Maks said she needs more sustenance.
After her dance, Kirstie explained she wasn't starving herself on purpose. "I wasn't intentionally not eating. I forgot!" she explained.
Despite her minor setbacks during rehearsal, Kirstie wowed the audience — and the judges — with her Argentinian tango, scoring two nines and her first 10 of the season! In her second dance, she didn't impress quite as much, earning 25/30.
Nevertheless, Kirstie still managed to stay in the middle of the pack this week — holding her own once again. We just hope Maks makes sure his partner is eating enough each day!
Here were the rest of the scores of the night:
Chelsea & Mark – 55
Hines & Kym – 54
Romeo & Chelsie – 52
Ralph & Karina – 46
Kirstie & Maks – 53
Kirstin Benson
Read more about Dancing with the Stars:


text: Job Discussion Forums :: View topic - Anyone had experience organizing a high schoo environmental Get TEFL Certified & Start Your Adventure Today! Job Discussion Forums"The Internet's Meeting Place for ESL/EFL Students and Teachers from Around the World!" FAQ Search Memberlist Usergroups Register Profile Log in to check your private messages Log in Anyone had experience organizing a high schoo environmental Job Discussion Forums Forum Index -> Japan View previous topic :: View next topic Author Message BigZenJoined: 19 Aug 2009Posts: 55Location: Japan Posted: Tue Jul 24, 2012 11:23 pm Post subject: Anyone had experience organizing a high schoo environmental Hello Everyone, I teach high school and want to try to organize an environmental club. Has anyone out there had any such experience? Also, has anyone done any special activities in the classroom to raise awareness about global issues? For example, doing classroom lesson activities on World Hunger Day? Sincerely, BZ Back to top BigZenJoined: 19 Aug 2009Posts: 55Location: Japan Posted: Tue Jul 24, 2012 11:30 pm Post subject: SORRY about the typo in the topic subject line! I meant to say high school not high schoo Back to top BigZenJoined: 19 Aug 2009Posts: 55Location: Japan Posted: Wed Jul 25, 2012 5:48 am Post subject: Hello Again, Actually, any experience at any level of education(elementary to post-secondary) would also be most appreciated. Sincerely, BigZen Back to top mitsuiJoined: 10 Jun 2007Posts: 1562Location: Kawasaki Posted: Wed Jul 25, 2012 8:52 am Post subject: This does not happen much before university, but I have a class that deals with global issues at the university level. The students have to learn about global issues as part of their international relations major. Certain topics like global warming are difficult since the vocabulary is tough. I have to hand out translated copies of relevant vocabulary. Most of the students have already studied in the US for five months. Back to top aynnejJoined: 03 May 2008Posts: 53Location: Pittsburgh, PA, U.S.A. Posted: Wed Jul 25, 2012 9:32 am Post subject: Global issues are tough at the high school level, both because of their limited knowledge on such issues, and their limited English vocabulary. I used to teach a media class to adults that focused on world events, and we used a text called CNN News Express. It had audio CD's and transcripts of world news segments. It would be way too hard for a high school class, but I noticed that Kinokuniya has a "yasashii" version -- http://bookweb.kinokuniya.co.jp/guest/cgi-bin/search.cgi At the very least, it might give you some ideas for topics to cover. One other resource -- the BBC has a pretty good website for EFL learners and teachers. http://www.bbc.co.uk/worldservice/learningenglish/ [/i] Back to top aynnejJoined: 03 May 2008Posts: 53Location: Pittsburgh, PA, U.S.A. Posted: Wed Jul 25, 2012 9:39 am Post subject: Sorry, I noticed the link for the search for the CNN book didn't work. Try going to http://bookweb.kinokuniya.co.jp/ and typing "CNN English Express" and "CNN News Digest" in the search bar. Back to top GlenskiJoined: 15 Jan 2003Posts: 12844Location: Hokkaido, JAPAN Posted: Wed Jul 25, 2012 9:50 am Post subject: What do you want the club to do? I presume you are an ALT in a typical public school. Is that right? Bear in mind, too, that another club in a HS means more work for students whose main goal is basically to study for college entrance exams. Back to top Cool TeacherJoined: 18 May 2009Posts: 930Location: Here, There and Everywhere! :D Posted: Thu Jul 26, 2012 2:31 am Post subject: Hmmm... I think you need to set your goal low to start. Maybe yo ucan teach about how to say the different animals and then talk about which ones are "endangered". I used sonme pocket flash cards I bought in Kinokuniya and we started by just saying what type of animal it was and then students have to give three hints about it, "It is a meat eater. It is orange and black. It lives in Siberia" *ping* "Is it a tiger?" *ping pong* "Yes that's right!" Then I used some worksheets I found on the internet about animals and their environment and then maybe you can open up the topic for studnets to think about the issues they are interested in and maybe brainstoem some eonvironmantal issues like human population (ARe there too many people in the world? Is Japan's loe birth rate good or bad? Where should we grow out food? What about Fukushima? Should we use coal or nuclear power?) Maybe something like that but if it gets too techniacal then maybe it will not work for some students. Also be careful not to preach. Back to top TokyoLizJoined: 16 Jan 2003Posts: 1547Location: Tokyo, Japan Posted: Thu Jul 26, 2012 4:46 am Post subject: Do you want to organize an environmental club, or an English club with a focus on environmental issues? You didn't say. Have you looked at the JALT special interest group that treats Global Issues? The newsletter back issues are here - http://www.jalt.org/global/newsletter/issue.htm A few years ago, I followed the No Impact Project and challenged my senior high school students to try it - http://noimpactproject.org/wp-content/uploads/2009/10/No-Impact-Experiment-How-To-Manual1.pdf The language level of No Impact Project is probably too high for your students, right? I cut and pasted parts of the text to suit local needs and my learners' language level. We didn't follow the rigid timeline. We did what we could when we could, and then talked about it casually, not part of a lesson. Back to top BigZenJoined: 19 Aug 2009Posts: 55Location: Japan Posted: Thu Jul 26, 2012 7:58 am Post subject: Hi Everyone, Thanks very much for taking the time to reply to my question. Yes, I agree with Glenski that maybe my high school students might be more concerned with their university entrance exams than an environmental club. I am a full-time teacher at a high school. Maybe I should direct my efforts to something in the community. I have done a little research and have not found any NPOs who do environmental work in my town. I am really just trying to do something a little extra here where I live. I was considering trying to get a letter writing campaign started for Amnesty International, perhaps through the church I go to. I have been involved in a letter writing project where you correspond by snail mail with prisoners in US prisons; some on death row and some serving life sentences. I am not sure if people in my church or community would be interested in getting involved in something like this. Of course they have to write in English. I have found the experience rewarding and the men I write to are extremely appreciative. Well, sorry for rambling. I guess I am just trying to make things a little better since Japan has been VERY good to me. BZ Back to top GlenskiJoined: 15 Jan 2003Posts: 12844Location: Hokkaido, JAPAN Posted: Thu Jul 26, 2012 12:10 pm Post subject: BigZen wrote: I have been involved in a letter writing project where you correspond by snail mail with prisoners in US prisons; some on death row and some serving life sentences. I would seriously doubt that you'd find any adults, let alone HS kids, who would not be afraid of such a thing, and to ask them to do any writing in English would be asking far too much. On that latter point, take it from someone who has taught in a private HS and is now in uni teaching writing. Quote: I have found the experience rewarding You are probably far more religious than the Japanese you would run into, certainly the majority of any. That in itself will play a role in their (lack of) motivation. You also did not answer Liz. Was this club supposed to be environmental in nature and using Japanese language, or an English language club? Back to top BigZenJoined: 19 Aug 2009Posts: 55Location: Japan Posted: Thu Jul 26, 2012 2:07 pm Post subject: Hi TokyoLiz, Sorry for not answering your question. I am more interested in an environmental club. BZ Back to top Cool TeacherJoined: 18 May 2009Posts: 930Location: Here, There and Everywhere! :D Posted: Thu Jul 26, 2012 11:52 pm Post subject: I totally agree with Mr Glesnki here, Bigzen. I think anyone in Japan you ask to write letters to murderers in prison in the US will go like "WHAAAAAT!?!?" There are prisoners in Japan who are on death row too and most Japanese would NEVER write to them. If you ask a group of studnets or adults for their opinon on the death penalty my experience is 100 per cent (or maybe 99 per cent) of all people think it is a very good idea and are very happy about the death pentaly. There are surely some expections because I everyehere has people who think differently but most of the time people in Japan think criminals deserve punshiment. That's a fact. If you want to do some social activism then I suggest you preserve it for your church and keep it out of school. If you take it to the school then some people might think you are preahing morals especially ones that many people don't agree with. Sorry for the negative comments. Back to top TokyoLizJoined: 16 Jan 2003Posts: 1547Location: Tokyo, Japan Posted: Sat Jul 28, 2012 12:04 am Post subject: If your focus is environmental issues, get involved with an NPO in your area. Ask the school board about programs. The city I work in has a handful of NPOs that protect local forests and waterways and provide outreach to schools and children's groups. The city's parks provide recreation programs that emphasize environmental issues. Tokyo has a lot of activity. There are events and projects for youth all over Japan. Check out Japan for Sustainability http://www.japanfs.org/en/ I wouldn't even mention writing letters to death row inmates to church members, never mind students, without first examining the history of capital punishment and attitudes about death. In the Edo Period, whole villages were executed if one villager was found guilty of a crime. And by Japanese reckoning, Edo Period was a short time ago. 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text:
Fashion Week is now synomynous with street style. I remember the time where I got most of my inspiration from the shows, but now I find myself more and more engrossed in the world of street style. To top it all off, I was able to glimpse some of the greatness that is the street style during NYFW. I picked some of my favorite looks below, plus, I added a special Sh*t Fashion Girls Say video after the jump. Enjoy ladies!
(Images via HB, Refinery29, & Vogue)


text:
Culture Secretary Maria Miller has warned that the Jimmy Savile sex abuse scandal raises "very real concerns" about public trust in the BBC.
In a letter to BBC Trust chairman Lord Patten, Ms Miller said it was vital that two independent inquiries were "able to follow the evidence wherever it takes them".
In his response, Lord Patten wrote: "You know how seriously the Trust takes the allegations surrounding Jimmy Savile and the need to maintain public trust in the BBC."
The peer said the inquiries would be "comprehensive and independent", but also delivered a thinly veiled warning that the Government should not wade into the row. "I know that you will not want to give any impression that you are questioning the independence of the BBC," he wrote.
The exchange came after the BBC revealed it is investigating nine allegations of "sexual harassment, assault or inappropriate conduct" among current staff and contributors as the fallout from the Savile scandal continues.
The disclosure came after director general George Entwistle was urged to "get a grip" on his organisation during a hostile grilling by MPs about the broadcaster's handling of claims of sexual abuse by the presenter over several decades.
Conservative MP Sir Roger Gale, a former producer and director of current affairs programmes for the BBC, suggested Lord Patten and Mr Entwistle may have to "fall on their swords".
He said: "Chris Patten is an old friend and a former parliamentary colleague for whom I have had a high regard but in his comment he has made it clear that he is out of touch, not only with the strength of feeling and concern in Parliament about the 'Savile affair' and related matters but, more importantly, with the strength of public revulsion at what has happened at Television Centre and with the corporate culture that, for the best part of 40 years, has apparently covered it up.
"Attack may be the best form of defence but in seeking to criticise a Culture Secretary who has not, ever, sought to challenge the independence of the BBC, he indicates how very little, within that corporate arrogance, has really changed. The 'Auntie knows best' line simply does not wash any more."
Sir Christopher Bland, a former BBC chairman, said: "What it needs to do is await the result of the two inquiries because at the moment the noise of people jumping to conclusions is almost overwhelming and the truth is we don't know the truth. It needs to be absolutely forensic and ruthless in its search for the truth." He added: "If you followed up every rumour or allegation about the BBC as chairman or director general, you would have no time for your proper job."


text:
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text:
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Started this discussion. Last reply by Patrick F Dec 3, 2012. 24 Replies 1 Like
A bit of background:I'm an atheist mum from New Zealand, who has on going mental health problems (depression, social phobia, generalised anxiety disorder). We don't have a lot of money.Where I live,…Continue
Therese Monteath-Carr has not received any gifts yet
That's what I did when I started, and still do. Hope your rest of the week goes well! =)
Welcome, Therese! Glad you could join us. :D
Please consider joining a group to meet people and talk about anything that's on your mind, Hang With Friends. You might also like Women Atheists, Female Atheists, and possibly Feminist Atheists.
I also recommend Eco-Logical and Climate Concerns, since the climate is changing so drastically.
After you've searched for topics of interest in "Groups" above and in the "Forums", don't forget to look at recent activity which hides along the right margin of the page all the way at the bottom.
On a personal note, I've developed an animated gif technique, sort of "pull quote marries slideshow". Samples are scattered across various groups, but you can find them easily by going to my twitter account. Each tweet has a link (after the description and before the hashtags) to a visually rich example here at Atheist Nexus. If you like them, please follow me
Hello Therese
Welcome to this world of rationality and peace, where pure common sense is enough to lead to the open freethinking wisdom common to non-believers.
We invite you to join the busy group "ORIGINS: Universe, Astronomy, Life, Earth, Humans, Religion, Gods, Atheism, Evolution, Darwin..." with 700 discussion topics and 3600+ members.
Welcome aboard! =) Hope you're doing well today...
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