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Media 2007
|Statement: November 14, 2007
|View Printable PDF Version
|Docket No: AD07-13-000
Chairman Joseph T. Kelliher's statement on Enforcement Policy Conference
"FERC has long had an enforcement program, but the focus of that program was changed dramatically by the Energy Policy Act of 2005, which granted us a greater role in market regulation, in preventing market manipulation and market power exercise, and in assuring bulk power system reliability. The new law also gave us stronger enforcement authority through enhanced civil penalty authority. FERC has been exercising its new enforcement tools for two years, but the public results have been visible for only the past ten months. This conference is a good opportunity to review these results, better explain our enforcement objectives and processes, and to consider possible changes in FERC enforcement policy that could improve compliance.
My goals for this conference are, first, to restate the central rationale of FERC enforcement policy. Second, to provide greater clarity to the regulated community and the public on how we approach enforcement, including our procedures, some of which are nonpublic, our philosophy towards self reports and compliance programs, and how we determine the size of civil penalties. It is important that the regulated community and the public understand our priorities, standards and processes for enforcement. Third, to identify the importance of developing strong compliance programs and discuss proposals directed at achieving greater compliance.
The object of FERC enforcement policy is to achieve maximum compliance with regulatory requirements. We can achieve greater compliance by taking steps to strengthen the compliance programs of regulated companies, by using our penalty authority to encourage compliance, and by being clear in our regulatory requirements. Our goal is compliance, not the collection of civil penalties. However, it is sometimes necessary to impose civil penalties in order to encourage maximum compliance.
It is a personal priority for me as Chairman to strengthen compliance programs in the regulated community. Actions we can take now to strengthen compliance will pay great dividends over time.
To be clear, I do not expect perfect compliance. I would expect some level of violations will occur even with a universally strong commitment to compliance by the regulated community. However, if we can strengthen compliance programs we can reduce the number and seriousness of violations.
Many aspects of our enforcement program are new and not particularly well understood by the regulated community and the public. One of the goals of this conference is improved understanding of our enforcement philosophy, standards and processes. There are at least four areas of our enforcement policy that may not be well understood and where I think we can do a better job explaining our approach. First, our overall attitude towards the regulated community. Second, the due process that is currently afforded to subjects of investigations. Third, the value of self reporting and compliance programs. Fourth, the principal factors that govern the size of civil penalties.
Attitude Towards the Regulated Community
Chester Bowles was Administrator of the Office of Price Administration during the Second World War. That office was responsible for controlling the price of consumer goods and rationing certain goods and Bowles confronted compliance challenges. Bowles offered an interesting observation about the attitude of a regulated population towards compliance, namely that "20% of the regulated population will automatically comply with any regulation, 5% will attempt to evade it, and the remaining 75% will comply as long as they think the 5% will be caught and punished."
I have no reason to believe the dynamic we are facing at FERC is fundamentally different. If you accept that proxy, the question is what steps can FERC take to help the 95% of the regulated community that are trying to comply with our requirements, and how can we best assure the remaining 5% are caught and punished. As a general matter, I would expect to see improved compliance if our regulatory requirements are seen as fair and if they are clearly stated.
Our enforcement resources are limited, and we must exercise prosecutorial discretion. We should focus our resources on those violations that cause serious harm, on violations that entail great risk of serious harm, on violations of core regulatory requirements, and on companies with the weakest compliance programs. We should focus our enforcement resources on identifying and punishing those regulated companies that are resolved to evade our regulatory requirements, as well as sanctioning companies with weak compliance cultures. This second class may well be composed principally of companies that are largely indifferent to compliance, rather than companies bent on evasion.
Due Process Afforded to Subjects of Investigations
FERC is as committed to being fair as being firm in enforcement. Fairness means providing due process to subjects of investigations and fairly considering their arguments. Due process means many things, but includes disclosing in detail the bases for our investigation, our theory of the case, and our facts. It also includes giving subjects a fair opportunity to respond before any public action is taken.
Investigations start in a variety of ways. Sometimes an investigation begins with an anonymous hotline call, sometimes by a tip from competitors. Often, investigations start with incomplete information. In the course of an investigation, enforcement staff sometimes discovers evidence of violations. But we also shut down investigations when we are convinced that no violation occurred. Over the past two years, we have closed a number of investigations on that basis.
One of the challenges in implementing our enhanced enforcement authority is that only certain actions are public - most notably, those instances where we find a violation and assess a penalty. But there are many instances where we close a non-public investigation or accept a self-report without assessing a penalty. Those actions remain nonpublic for good reasons.
I directed the Enforcement Staff to prepare an aggregated overview of our recent history in this area to give the regulated community and the public a better picture of how often we do not impose penalties or seek other remedies. The Staff Report on Enforcement is a very complete review. As the report shows, although we have assessed penalties in 12 cases since last year, in the large majority of cases - both self reports and investigations we initiated - there was no civil penalty.
Value of Self Reporting and Compliance Programs
I am aware there are questions about how much value FERC places on self reports. The short answer is that self-reports are very important, but they are often not enough, standing alone, to absolve the reporting company of a penalty. Rather, self-reports are better understood as an essential component of a sound compliance program, not a factor that stands alone.
For example, consider a hypothetical company that violates the law every day and is rigorous in reporting those violations every day. In my view, such a company should not be rewarded for those self-reports, but rather should be viewed as suspect for not having a sound compliance program dedicated to reducing or eliminating the incidence of violations.
It is therefore important that companies put in place strong compliance programs that have internal controls that reduce or eliminate the incidence of violations. Once such a program is in place, if a violation nonetheless occurs and is detected as part of the compliance program (such as through internal audits), the violation should be self-reported. It is the combination of a strong compliance program and self-reporting that provides a regulated company the best opportunity for avoiding a significant civil penalty, or perhaps avoiding a penalty altogether.
Having said that, there is no question that FERC values self reporting; that is demonstrated by our treatment of self reports. Self reporting results in lower penalties than would otherwise be the case; and failure to self report results in higher civil penalties. As reflected in the Report on Enforcement prepared by Staff, 79% of self reports (45 out of 57) that have been resolved were closed without payment of a civil penalty, while 21% (12 out of 57) have resulted in civil penalties - none of which have approached maximum penalty levels. In other words, four out of five times a self report is resolved without payment of a civil penalty.
As I indicated, however, even though there is value in self reporting, the value of self reporting diminishes if disconnected from efforts to improve compliance. Going forward, in my view the single most important mitigating factor should be the strength of a regulated company's commitment to compliance. Self reporting is an element of a strong compliance culture, but by itself does not suggest a commitment to compliance - a company that self reports the same violation cannot be said to have a commitment to compliance.
A strong commitment to compliance can lower what would otherwise be maximum penalties to moderate levels, or moderate penalties to no or minimal penalty levels. As I stated earlier, some incidence of violations will occur, even by regulated companies with the strongest commitment to compliance. If a regulated company with a strong compliance culture inadvertently commits a lesser violation and self reports it, they will have a strong basis to argue that there should be no penalty, particularly if there is no harm to the public. By the same token, a company with a weak compliance program that repeatedly violates the law can expect to receive a penalty, even if those violations are self-reported and even if harm to the public is small or nonexistent.
To illustrate, if two regulated companies commit identical violations, and the only distinction between the companies is the relative commitment to compliance, the proper outcome may well be that the company with the strong compliance culture pays no or minimal penalty, and the company with the weak compliance culture pays a civil penalty that may be significant.
If a company persists in a weak commitment to compliance, there are other steps we can consider in addition to higher civil penalties. We can make the company the subject of more frequent compliance audits. We could consider establishing an onsite FERC staff presence until compliance improves to acceptable levels. In an extreme case, we could require senior executives of a regulated company to appear before the Commission at an Open or Closed Meeting to discuss the company's poor compliance history.
If FERC is going to place great weight on the relative strength or weakness of a regulated company's commitment to compliance, we must accept we have a duty to identify the core elements of a strong corporate compliance program. We must be specific on what we consider the elements of a strong or weak compliance program.
Greater Clarity on the Size of Civil Penalties
We provided guidance on factors FERC would consider in the imposition of civil penalties in the October 2005 Enforcement Policy Statement. This year, we have entered into 12 settlements involving a total of $41.6 million in civil penalties. We also have resolved 45 self reports of violations without requiring the payment of any civil penalties. All the settlements we entered into this year, as well as the two show cause orders we issued last July, are consistent with the Enforcement Policy Statement.
In my view, the civil penalties imposed to date have been appropriate. They reflect an enforcement philosophy that focuses its resources on violations that cause or threaten serious harm and on violations of core regulatory requirements. They reflect an enforcement philosophy that waives civil penalties for innocent violations of lesser requirements where there is no material harm.
In particular, FERC has been reserved in imposition of maximum civil penalties. As indicated earlier, in 45 self reports, FERC imposed no civil penalties. FERC has proposed maximum penalties in only two cases, both involving alleged market manipulation, namely Amaranth and Energy Transfer Partners. In each case, maximum penalties were proposed for only one of the multiple alleged violations. In none of the 12 settlements involving the payment of civil penalties, did penalties approach maximum or near-maximum levels.
However, I accept there is a need to provide greater clarity to the regulated community and the public on when FERC is likely to impose maximum or near-maximum civil penalties, moderate penalties, and minimal or no penalties.
To be clear, I do not believe all FERC regulatory requirements are equally important, nor that all violations are equally offensive. That is borne out by our treatment of self reports where we imposed no civil penalty for innocent violation of lesser regulatory requirements. Violation of some regulatory requirements may result in maximum civil penalties, while others result in moderate, minimal or no penalties. Let me offer some perspective on the principal factors that should govern the size of civil penalties.
As a general rule, maximum or near-maximum penalties are appropriate when serous harm was caused by the violation. Harm should be the most important consideration in determining the size of a civil penalty. That is consistent with the Enforcement Policy Statement issued two years ago.
However, in some cases maximum or near-maximum penalties may be appropriate in the absence of serious harm, but where there was serious risk of harm. For example, market manipulation is an offense that may often result in maximum penalties, even if the manipulative scheme is ultimately unsuccessful. The enforcement and civil penalty provisions of the Energy Policy Act of 2005 were inspired in large part by the market manipulation that occurred during 2000-01. Violations of certain reliability standards can also risk serious harm, such as cascading blackouts. In both situations, it may be appropriate, depending on the facts, to impose maximum or near-maximum penalties for market manipulation or serious reliability violations even in the absence of serious harm.
In my view, the most important mitigating factor in determining the size of a civil penalty should be the strength of a regulated company's commitment to compliance. If a regulated company has a strong compliance program, that argues for lesser penalties. But the reverse is also true if a company has a weak compliance culture and demonstrates an indifference towards compliance. A weak compliance culture could, in effect, become an aggravating factor if it results in repeated violations of the law. In such a situation, higher penalties would be appropriate to sanction such a weak compliance culture.
There are also situations where moderate penalties are appropriate. For example, where a violation results in lesser harm, or where the violation involves a core regulatory requirement. As I indicated, not all FERC regulatory requirements are equally important; some rules are core elements of our regulatory program. For example, network transmission service is a core element of the open access transmission tariff, and the shipper must have title rule is a core element of our gas regulatory program. Violations in these areas resulted in moderate penalties that did not approach maximum levels.
Proposals to Improve Compliance with FERC Requirements
If FERC demands compliance, we must be clear on the nature of our rules. I accept that our regulatory requirements may not always be clear, and we have a duty to clarify ambiguous requirements. As a general matter, we should not impose a civil penalty for violating a regulatory requirement that is ambiguous. If in the course of its action on an investigation the Commission clarifies our regulatory requirement for the first time, we should give the regulated community an opportunity to come into compliance with our newly clarified regulatory requirement.
We accept our responsibility to be clear in our regulatory requirements. We rescinded Market Behavior Rule 2 in part out of concern that it would be unfair to have two different sets of anti-manipulation rules. We held a technical conference on the Standards of Conduct rule last year to address concerns from the regulated community that this particular rule presented a compliance challenge. The Standards of Conduct rulemaking initiated earlier this year was intended in part to address these compliance challenges.
The desire to be clear in our regulatory requirements led us to establish the no action letter process two years ago. However, over the past two years we have received only nine no action letter requests. It is not clear to me why there have been so few requests. Perhaps the scope of no action letters is too limited. Currently, no action letters are limited to Standards of Conduct, Codes of Conduct, Market Behavior Rules, and the Anti-Manipulation Rules.
One option before the Commission is expanding the scope of no action letters to cover a broader range of FERC requirements. For example, some in the regulated community have expressed interest in expanding the scope of no action letters to include our gas capacity release rules.
We could also develop an alternative mechanism, such as interpretative letters, to address other issues, such as transactional matters under section 203 of the Federal Power Act or tariff interpretations. There is some uncertainty in application of section 203 in the wake of changes to the Federal Power Act and repeal of the Public Utility Holding Company Act of 1935. We have attempted to address that uncertainty with the orders issued by the Commission last summer, but perhaps interpretative letters could provide a useful means to further clarify our requirements.
Our goal is to achieve maximum compliance with FERC regulatory requirements. I would like to discuss a number of proposals intended to help regulated companies achieve greater compliance. As stated earlier, it is a personal priority of mine to strengthen the compliance programs of regulated companies.
I recognize that developing model corporate compliance programs can be expensive. For that reason, we can be flexible in our negotiated settlements to encourage the development of model compliance programs. For example, instead of requiring that all settlement monies be paid in the form of civil penalties to the U.S. Treasury, we could allow some settlement funds to be used to fund model compliance programs.
Normally, I would expect a settlement would involve the payment of some penalties to the U.S. Treasury. However, we might be able to achieve more long-term good by allowing a portion of settlement monies to be used to strengthen compliance. We could also consider putting some settlement monies in an escrow fund, and return funds if a regulated company avoids non-administrative violations for some period of time.
If we are to insist on strong compliance programs, we should also be willing to provide guidance to the regulated community on the key elements of such programs. We could offer that guidance in a number of ways, such as developing a staff guidance document regarding the key elements in a sound compliance program or considering requests by individual companies to audit their compliance programs. The purpose of such an audit would be to identify the weaknesses in the compliance programs of regulated companies and propose improvements. The company would be responsible for implementing any such improvements, as well as for future compliance.
By offering these ideas, I want to emphasize that we are open to changes in enforcement policy that may help the members of the regulated community that are trying to comply with our requirements avoid violations.
I would like the views of the panelists on these proposals, and would like to hear your ideas on how we can strengthen compliance.
In conclusion, the object of FERC enforcement policy is to achieve maximum compliance with regulatory requirements. We expect compliance, but we are also willing to help the regulated community achieve improved compliance.
In my view, the Commission has properly exercised its civil penalty authority this year. We have reserved maximum penalties for the most serious alleged violations involving serious harm. We have imposed moderate penalties for violations of core regulatory requirements. We have resolved lesser violations without imposition of civil penalties.
However, this agency is a reform agency. We are prepared to consider changes that will further the goal of achieving maximum compliance, and I have proposed a number of ideas.
I look forward to hearing the views of my colleagues and the panelists. "
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Brad & Kendra's Charcoal Kitchen
Brad and Kendra's 820-square-foot Boston brownstone is all about drama. Rather than fight with the Victorian architectural details of the apartment, the couple (who also won the Little Division in Apartment Therapy's 2009 Small, Cool Contest) decided to embrace a luxurious, high drama decorating scheme, which extends to the open plan living/dining/kitchen area.
See the Full Tour: Brad & Kendra's South End Drama at Apartment Therapy
Related: A Dramatic Elegant Kitchen in a Old Loft
(Images: Wes and Kayla Schwartz)

subset: commoncrawl


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Style # 220621
Super soft jacquard knit, cold shoulder cutouts and a cropped cut make this long sleeve bebe top a total knock out. Try yours with a high-low or maxi skirt for a sexy look.
- 75% polyester, 20% viscose, 5% spandex
- Hand wash
- Made in USA
- Center back to hem: 15" (38 cm)
- Model is 5'9" and is wearing a US size S


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Reverse mortgages are being heavily advertised to seniors by some familiar faces, including Henry Winkler — better known as "The Fonz" — and former Senator and actor Fred Thompson. While this particular financial product may be good for banks' bottom lines, they may not be good for yours. It is important that seniors understand the facts — and the myths — about reverse mortgages so they can make informed decisions before signing on the dotted line.
What is a reverse mortgage, also known as a home equity conversion mortgage (HECM)? It is a loan that allows one to access equity in their home and is available for seniors at least 62 years old who occupy the property as their principal residence.
It's important to recognize that it is a loan, and a relatively expensive form of loan at that. There are high upfront and ongoing costs, and while they may make sense in limited circumstances, it is good to keep in mind what we read in Proverbs 21:20: "Precious treasure and oil are in the house of the wise, but the fool consumes them."
What are the most significant myths about reverse mortgages? The first is that a reverse mortgage never needs to be paid back. While it's true that it doesn't need to be paid back while one remains in the home and all other conditions of the loan are met, the loan will eventually need to be paid off. Payoff typically occurs through proceeds from the sale of the home when the occupant moves out or dies. Seniors need to recognize that a reverse mortgage will reduce their ability to pass the home or its equivalent value down to their children.
Another myth is that reverse mortgages can never be greater than the value of the home. Since interest accrues on the mortgage balance, it is possible for the loan value to exceed the value of the home. While most reverse mortgage contracts are non-recourse, if one desires to keep the house in the family, any excess will need to be made up by heirs.
There are also misperceptions that reverse mortgages always provide lifetime income and that one can never lose their home. While one option is to receive payments for the remainder of one's life, that depends on compliance with the terms of the loan, including occupying the home as one's principal residence. In addition, failure to pay property taxes and mortgage insurance premiums can cause the home to be lost to foreclosure.
Does it ever make sense to take out a reverse mortgage? In very limited circumstances. If you have concluded that you want to stay in your home for your later years, don't have other resources to provide for your living expenses and don't expect to make the home or its value part of an inheritance to your children, it can make sense to use a reverse mortgage. Before doing so, make sure to consider alternatives, including an intra-family loan, sale and leaseback or selling and downsizing.
Finally, if you do utilize a reverse mortgage, be very cautious about taking payment in the form of a lump sum or line of credit. Receiving such a windfall may lead to irresponsible short term spending that chews up the available asset and leaves one destitute in their dependent years. God love you!
Phil Lenahan is president of Veritas Financial Ministries (www.VeritasFinancialMinistries.com) and author of "7 Steps to Becoming Financially Free" (OSV, $19.95). Submit questions for columns to firstname.lastname@example.com.
Copyright © 1996-2018 Our Sunday Visitor, Inc.


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- Gang Bang Stories : My Special Wifey Part 2
24 hours had passed without hearing from my wife. She normally calls several times a day, but since her call about what she had done with Jeff I hadn't heard a word.
So to keep from going nuts I called her.
"Hey honey, I was going to call you in a few minutes." She said as she answed the phone.
"Well, that's good. What's keep you from calling?" I asked.
"Things have been happening so fast here since last we spoke that I really haven't had time to call. Sorry about that." She said. I could tell she was out of breath.
"So are you still coming home in the mornig?" I asked.
"Yes. Why wouldn't I?" She continued.
"Oh,I don't know. You were going to call and let me know what's been going on since your little play time with Jeff." I stated.
"Oh I do have an update, but I'm not sure if you are going to like it." She said.
"Try me." I told her. "Besides, we're not suppose to keep secrets, remember?" I continue.
"True, so here goes. I'll try to remember everything. You know that I gave Jeff a blowjob the other morning to wake him up. I didn't know it but he had called a friend of his and told him. Well until about 4 that afternoon. Jeff was suppose to be working but I didn't know that it was his day off. So we sat around the house and talked and flirted more. A little touch here and there." She said "Oh yeah, where did he touch you?" I asked.
"He would walk by now and then looking me up and down and then would brush his hand across my ass, sometimes he would reach around and rub my pussy a few seconds when Rachell wasn't looking. I tell you now that I was hotter and wetter than I had been in years. I did rub his cock through his pants a few times." She stated with a sigh.
"Must have felt good." I said.
"Not really, you know I don't like to be touched through my clothes. So at 4pm Rachell went to work which left Jeff and I alone. After she left he came up to me and pinned be against the kitchen counter.
Jeff told me that was the best blow job he have ever gotten." She told me.
"Well, I know that you give the best blowjobs ever. What happened next" I tod her.
"I told him that I was glad he liked it. Then he told me that he did but wanted to know if I had like it. I told him yes and that I really love sucking a guys cock." She continued.
"That must have been a hot conversation. Especailly with his right in front of you massaging you breast." I said.
"Yes it was. I wanted to get on my knees right there in the kitchen and suck him off again, but I wanted him to ask me for it frist." She said.
"So you really liked it and now you want him to ask you to suck him off." I stated.
"Yes I did want him to ask me too." I could tell that her voice was getting heavy and knew that he was getting aroused from recalling what had happened and telling me of the conversation.
"I sure would like to get another one of those someday." She told me Jeff said.
"All I could do was say......well then......." I left the statedment waiting the out come.
"Would you do it again? She said he asked her.
"I asked him in return, do what? I was wondering if he actually would ask me. And he did." She said as I interrupted her story.
"How did he aske you?" I broke in.
"Would you do it again? I asked him do what again. He came back with, so you want me to spell it out? I told him yes, if you want me to do something you have to ask me to do that thing that you want. So he did....he asked, would you suck me again. So I asked him how he wanted me to do it and for how long? He said he wanted me to suck him like I did this morning and make him cum." She said as her breathing became heavier.
"And......." I threw in.
"So I asked him.........So you want me to suck you until you cum in my mouth? He said yes. What do you want me to do after that? He said that he wanted me to swallow it. He had never had anyone to suck him off before not even Rachelll and he had never had any swallow it. So....." She stopped. I knew what she was going to tell me.
"So I knelt down right there in the kitchen and pulled his cock out of his pants. Took him in my mouth and gave him another blowjob...Then as he came I pulled it out of my mouth and let him let him watch his cum shoot from his cock and onto my tongue. Once he was finished I pulled him back into my mouth and sucked the last of it out of him." She said with nervousness in her voice.
"Then what?" I asked, my cock hard as nails at that moment. I sure hope she took pictures.
"After his cock was completely limp I let it fall from my lips and then let him see his cum in my mouth again. Then I closed my mouth and swallowed him." She said as I knew she was playing with her pussy at that moment.
"You liked it huh?" I asked.
"Yes. Are you upset with me for swallowing him?" She asked me.
"No way baby, that was the hottest thing you have ever told me." I said to her just as my cock exploded all over my chest and stomach.
"Good cause I don't want you upset and I promise I'll do the same to you when I get home." She said and could tell she had just brought herself to orgasm.
"Anything else happen?" I asked as I took a napkin and gathered my cum from my chest and stomach.
"Yyyyyessss." She said in trembling voice.
"I asked him if he wanted to return the favor and he said he would love to, but he had to get ready for the game. What game? I asked him. He told me that on Wednesday nights he had several of his friends come over for some poker and watch something on one of the sports channels. I told him that was cool and asked him if he needed me to go out or something so they could be alone to play their game." She said.asked him.
"No way, he said he didn't mind me staying around and maybe I could keep the beers flowing at the card table. I told him that wasn't a problem and wouldn't mind staying and a stuff. Anyway around 6:30 3 of his friends showed up and made themselves at home and I tried to stay out of the way. I notcied that the 3 of them kept looking me over and caught them talking with Jeff, but I couldn't make out what they said. All they would do is look my way and smile really big smiles at me. I was thinking that he told them about what I'd done earlier and that's why they were smiling." She said as she gathered her breathe.
"Probably did and now they want the same." I told her.
"Yeah, probably so. They have been making eyes at me ever since they spoke." She said.
"I know you like the attention anyway." I told her.
"Yes I do. So about 7 they started their poker game and things were going nicely. Jeff asked for another beer so I made my way to the kitchen to get him one. While in the kitchen Mark, one of Jeffs friends came in and simled, brushed up against me and asked if he could have one? I thought he was asking for a beer so I handed him one. Mark said, thanks for the beer but that wasnt exactly what he was wanting.
So I asked him what he was asking for. He told me that he was wondering if he could get a blowjob like I'd given Jeff. I told him I didn't know, that there were too many people in the house and didn't want word getting back to Rachell. Cause she was after my friend, everthough she's a bitch, I still didn't want to hurt her." She said.
"Yes I no." I stated.
"I told Mark that I might be willing to do it, if there were nobody there. He said that it didn't matter and that all the others knew what I had done to Jeff earlier. I was almost in shock that Jeff had told them, but at the same time I was getting turned on knowing that all our friends knew that I sucked Jeffs cock. So without saying another word he pulled his rather large cock from his shorts and as me if I like it. I told him yes and reached over and began to stroke it. After a few seconds of that it was very hard and very thick. Maybe 8 inches. I knelt in the kitchen again and took Mark into my mouth and began licking the shaft of his cock and then took him into my mouth. It didn't take long before he was shooting his cum in my mouth and I swallowed him up.
He put his cock back into his pants and said thanks so much then left the kitchen.
I followed him into the dining room and placed Jeff's beer on the table. He said thanks and went back to playing his card game.
"Wow, that's hot baby. Did you like it?" I asked her as my cock began to get hard again.
"Yes. Honestly yes I did. I don't know what's has come over me since I've been here." She said as her breathing began to quicken on the phone.
"So that was that and the game went on and they left huh?" I asked.
"No that wasn't it. After a few minutes I heard Jeff say something. I was watching some tv while they played cards. So I got up and went to the dining room and asked him if he had said something. He said yes, but didn't want to put me out. He was wondering if I would get him another beer.
I told him sure and made my way to the kitchen again. This time Randy followed me.
It was almost the exact same way it happened with Mark, except you Randy has always been very forward with me. He walked up behind me as I opened the frig and put his arms around my waist and placed one hand on my stomach from behind. He pulled me back until my butt was pressing against his almost hard cock.
Now what do we have here? He smiled and said obviously something that I heard that you like. He said to me as he ran one hand down to my crotch and began fondling my pussy through my pants." She said as I heard a little moan come from her end of the phone.
"Did you like that?" I asked knowing that she did.
"Yes. Then I turned around and fell to my knees again in the kitchen and pulled his cock from his shorts. He wasn't as thick as Mark but was a little longer. I took she straight into my mouth and sucked him deep until I felt his cock in my throat almost. Within seconds he was pumping his cum and I swallowed him as well.
We left the kitchen and I dropped off Jeffs beer and mad my way back to the living room to watch tv.
About 5 minutes later I heard Jeff ask for another beer. I noticed the time was 10:30 and knew that Rachell would be gettin in around midnight.
I walked back through the dining room and then into the kitchen where Bruce was already standing. I went around the counter and there he was, his cock already out and hard. He was at least 10 inches of the biggest fattest cock I'd ever seen.
We didn't make any small talk, but instead I went right up to him and knelt in the kitchen and tried to take his cock into my mouth. I could only get the head and maybe an inch of it in, but it didn't matter.
Bruce put his hands on my head and held me still. He pumped his cock in and out of my mouth like it was a pussy and the shot so much cum it sprayed from the corners of my mouth. I tried to swallow it all but there was too much.
After he finished I went back into the living room. As I sat there it occured to me that I had just givin my 6th blowjob in one day. I had never given more than2 , but for some reason wanted more. The sizes and tastes of each of them had done something to my body and my mind to make me want more and more.
Maybe 5 minutes later I heard Jeff ask me where he beer was. After all the excitement with Bruces fat cock I'd forgot about the beer.
So I got up and made my way to the dining room and there they were. All 4 of them sitting there in there seats naked. Each of them slowly stroking there hard cock looking right at me.
Now there was a sight. I pulled so hard I almost tore my clothes getting them off.
I went up the them and walked right pasted them. Climbed up on the table and lay there with my head hanging off one end.
Somebody has got to eat my pussy and fuck me is all I could say to the 4 of them.
Randy stood first and came over and shoved his cock back into my mouth. Jeff and Mark got on either side of me and started rubbing their cocks on my breast. And then I felt if. It was Bruce. I felt his massive cock head press against the lips of my pussy and then I felt him push forward. He cock went right in. My pussy was cumming on his dick almost immediately.
Seconds later I felt his cock swell and his cum begin to fill my pussy. Then Randy emptied his cum in my mouth again. Jeff the put his cock in my mouth and then Mark got between my legs and starting eating my pussy which was full of Bruces cum.
Each of them took their turn in my mouth and my pussy. They all came in both again at least twice a piece.
I looked over and saw Bruce laying on the floor with another hard on. I got off the table and went over and sank my pussy right onto him. His cock felt so good and had me cumming and cumm.
After a couple minutes of this I felt something. I looked back and there was Jeff behind me. I was still fucking Bruce on the floor. Jeff had put the head of his cock on my ass and was working it around my asshole. I didnt know waht to do except push back as he thrust forward.
His cock went right into my ass. Honestly, this is the first time I'd ever did dp and I have to tell you hon.....I love it.
Ikept riding Bruces' cock as Jeff, Mark and Randy took turns fucking my ass.
It seemed like only 10 minutes, but I looked up at the clock. 11:45.
Damn it. I yelled. Hey each looked at me in amazment. Jeff asked what was wrong. I told him that Rachell would be there any second. So I pulled myself off Bruces as the last shot of his cum emptied into my pussy.
I rolled over onto the dining room floor with cum dripping from my pussy, my ass and off my lips. I felt so good and didnt want it to stop.
But then the dining room door opened and in walked Rachell. She never said a word, but just walked over to me and got on the floor and began licking and sucking my pussy. She cleaned up every drop of their cum.
After we got cleaned up she told me that she was glad I was there this week, becasue she needed a break.....a break from what. She told me that for the past 3 months Jeff would bring different guys every week and that she would suck and fuck them.
I told her that I was happy to be of service. So there's the rest of the story." She told me as I knew she had just had another orgasm.
"I love you and get yourself home so I can get some." I told her as she said I love you too.
She'll be home tomorrow night and I can't wait get some, but can't waith till I get to watch her in action with a group of guys that I've picked out for my new wednesday night poker game. Hell, and I don't even play cards.


text:
available in pdf format (11MB)
The photographs in this brochure were taken by users on Flickr
Thanks to everyone who allowed us to use their photographs and thanks to everyone who has posted photos of NR properties. We had a lot of great photographs to choose from.
Thanks go to:
Brochure design by Stephanie Massaro and Corey Bernat
contact us


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NEW YORK, Jan. 23 (UPI) -- U.S. stock indexes rose in New York Wednesday with two major boards starting the day at five-year highs.
The Dow Jones industrial average and the Standard & Poor's 500 index closed at five-year peaks Tuesday and moved even higher Wednesday.
By close of trading Wednesday, the DJIA added 67.12 points or 0.49 percent to 13,779.33. The Nasdaq composite index gained 10.49 points or 0.33 percent to 3,153.67. The Standard and Poor's 500 added 2.25 points or 0.15 percent to 1,494.81.
On the New York Stock Exchange, 1,457 stocks advanced and 1,569 declined on a volume of 3.5 billion shares traded.
The 10-year treasury note rose 5/32 to yield 1.829 percent.
Against the dollar, the euro was $1.3316 from Tuesday's $1.3322. The dollar dropped against the yen, hitting 88.6 yen from 88.71 yen.
In Tokyo, the Nikkei 225 index lost 2.08 percent, 222.94 points, to 10,486.99.
In London, the FTSE 100 index gained 0.3 percent, 18.47 points, to 6,197.64.


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Get your music, photos, and files on your PC, phone, and tablet automatically—even if you have an Android phone or tablet, an iPhone, or an iPad. The Microsoft Phone Companion app for Windows 10 will help you get things set up so your content is on all your devices—no cables needed! Download it from Microsoft Store—it's free.
After the app is installed, open Phone Companion by selecting the Start button, and then selecting Phone Companion, or by typing phone companion in the search box on the taskbar.
Your stuff is there on all your devices
Here's what will be available on your PC, your phone, and your tablet once you're all set up:
Photos. With camera upload in the OneDrive app, every photo you take on your phone or tablet will show up automatically in the Photos app on your Windows 10 PC.
Music. Save your music files to OneDrive and play them anywhere.
Notes and Office docs. Take a note in OneNote on your PC, phone, or tablet, and they'll all be in sync. The same goes for Office docs—no need to move files or merge changes later.
Apps that work everywhere
Microsoft Phone Companion also shows you how to set up other apps that work on your devices:
Cortana. Your digital agent is always with you, ready to help. When you're on your PC, ask Cortana to remind you to grab some milk at the store, and get a reminder later on your phone when you're on the way home.
Cortana is only available in certain countries/regions.
Outlook. Get your email, calendar, contacts, and files from all your accounts in the Outlook app for Android phone or tablet, iPhone, or iPad.
Skype. Make free video calls and send free messages over Wi‑Fi.


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Striped skunks are members of the weasel family. Skunks are black with two white stripes down the back and a bushy black tail. Skunks are up to up to 29 inches long and weigh 5 to 8 pounds. Males are larger than females. Skunks have long claws on their front feet for digging.
Skunks pose little threat to humans, their property or pets. Skunks are naturally shy animals. Skunks are primarily active at night and move slowly while searching for food. Skunks live in dens, hollow logs, or burrows with multiple chambers. Skunks can use abandoned burrows or dig their own burrow.
Skunks breed in February to March. Gestation is 7 to 10 weeks. Young are born in May and June and weaned in October and November. Four to seven young are born per litter. About six weeks after they are born, Young skunks can begin hunting with their mother when they are 6 weeks old.
Skunks are not social but may den together in winter for warmth. Skunks do not have a true hibernation but are dormant for several of the coldest weeks in winter.
Skunks defend themselves by spraying a strong-smelling liquid (oil) from special anal glands. The smell is difficult to remove from skin, fur, or clothes. Skunks only spray as a last resort when threatened or frightened. A skunk will first face its attacker, arch its tail and chatter its teeth.
Skunks have few predators, other than birds of prey and foxes. Birds have no sense of smell.
Skunks are omnivores. A natural diet primarily consists of insects, especially beetles and grubs, small rodents, crayfish, snails, slugs, salamanders, frogs, bird eggs, turtle eggs, fish, small snakes, wild berries, grass, and nuts. A modified diet can include pet food, garden plants, bird seed, and recycling or trash items.
Skunks inhabit woodlands, grassy fields, wetlands and riparian areas, including rivers and streams, and suburban areas of Fairfax County.
For information on managing wildlife interactions and resolving human-wildlife conflicts, the Virginia Wildlife Conflict Helpline is available toll-free at (855) 571-9003, 8:00AM-4:30PM, Monday through Friday.This helpline is a collaborative effort between the Virginia Department of Game and Inland Fisheries and the U.S. Department of Agriculture - Wildlife Services.


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MP750, New October 2001
Every business, especially those selling to consumers, needs some kind of World Wide Web presence, even if it is as minor as an electronic directory listing. The Web is increasingly replacing the phone book as the place where people look for a company's address, phone number and other key information. And, it has the advantage of not being limited to a particular city. In addition, organizations and institutions that want to reach members and collaborators can have an immediate wide-reaching presence.
Young, affluent, educated, working Americans, equally divided between males and females, appear to be the driving force of U.S. Internet commerce (E-commerce). Over time, Web consumers are becoming older, the income level is going down, and women and minorities are increasing their percent of presence. Internet shoppers value convenience and want as much information and choice as possible. They have faith in technology, and tend to use the Internet to fulfill an inner need. Three main groups were there first and are making electronic commerce work.
The first group is made up generally of white-collar workers, well educated, with a high income, often in dual-income families. They are the leading online buyers of every product and the first to adopt technologies such as cell phones, electronic calendars and hand-held Internet access devices. They view the use of technology as a way to get ahead. They are more interested in convenience than in price.
The second group is family oriented and has an above average income. They use the Internet to enhance their connections to others. This group is the backbone of the electronic consumer market.
The third group is made up of entertainment seekers. They use technology because it is fun. This group generally lives in one- or two-person households with no children, has a fairly high-income level and buys on impulse.
If your product appeals to one or more of these groups, you need to seriously consider having a website. It should be designed with these major markets in mind.
Your website is an opportunity to reach other businesses. Retailers might be interested in selling your product. Other businesses might use your products as raw materials for their products or services. Or, your service might be just what another company needs.
Many large manufacturers conduct business over the Web by using auctions and/or B2B exchanges. Exchanges let a company post its supply needs where potential suppliers can respond by posting what they have and the selling price. The manufacturer can then select a supplier, based on cost, past experience, reputation, availability and other factors. These exchanges limit the need for a lot of the paperwork, faxing and telephone time that purchasing has required in the past. They also make it possible for buyers and sellers to reach an agreement much faster. The difficulty is that both buyer and seller must be members of a given exchange and have the software to access it. For small companies, the cost can sometimes be prohibitive.
Small companies can use the Internet to find potential suppliers by doing searches on a product. They can contact the potential supplier by email — saving both time and money (no "phone tag," no phone bill). If you find several potential suppliers, you can compare their responses before making your buying decision. Some of these suppliers may also have the option for you to purchase online. Another possibility might be for you to cooperate with other small business to buy your supplies together, and take advantage of volume discounts.
It is also possible that you could find potential buyers for your product or service by doing Internet searches. If you find a company that sells your product, they are potential buyers of your product.
Go surfing. Search for the competition's websites using both names and categories. What kinds of websites do your competitors have? Think like a customer. How do your competitor's pages appear to you? Would you spend time there? Can you find what you are looking for there? Would you go back a second and third time? What type and amount of information to they include? How do they handle orders?
Do you have or can you make/acquire enough product to fill many orders in a timely manner? Are your fulfillment procedures in place or do you want to hire a fulfillment company? Do you have a return policy and what will you do with returned product? (There are now companies who specialize in handling returns for companies. Also, UPS and FedEx are partnering with companies to facilitate returns.)
Develop your imageIf your company already has a recognizable image, adapt it for your Web pages. Remember that print materials must be simplified for use on the Web. Decide on your colors and limit the number of colors you use (unless your customers are children or teen-agers).
This is an area where professional expertise could be a valuable investment. Attention to image will give customers the appropriate impression about your company and will help establish your credibility and value in their minds. Once established, your image will speak volumes for you and about you.
Brainstorm your domain name and register itDon't procrastinate. Registration is inexpensive ($35 per year is reasonable) and easy. As soon as you think you're headed for a website, put everybody in the company on the task of coming up with the perfect name for your company's site. Your domain name is your identity. If people know your company by its name, then use it! It should be something that people can easily associate with your company and can remember. Don't make it too "cute." Also consider your image and any brands when you select a domain name.
Check to be sure that it hasn't already been taken, and then register it. You can register more than one name — if you're not sure what you want to use and/or if you want to own variations on your chosen name. Register any and all names that you can afford, so you don't take a chance that someone else will come along and register the name you have chosen. Registration can be done on the Internet through various sites that specialize in this process — simply do a search under "domain name registration." Checkdomain.com is a website that allows users to find out whether a domain name is registered or still available.
How big should your website be?Decide how much you want to do at the beginning and make a plan for enhancing your website over time. Your site can develop from an information center telling about your company and your product, to a catalog with telephone and fax ordering, to a full selling site taking credit card payments. You can look at this process as a series of phases that often overlap.
In Phase 1, a company connects to the internet, and it's employees have email and access to the World Wide Web. In this phase, busineses may source and purchase supplies over the Internet. The company may also have a simple website showing some of their products and giving contact information.
In Phase 2, the company maintains an active website. Customers can view pictures and descriptions of the company products. The site includes some interactive customer support such as an email link and is regularly updated. An FAQ (frequently asked questions) page might fit into this phase. Phone or fax ordering could also be added.
Somewhere between phases 2 and 3, the company should have a full catalog of product offerings and mechanisms for customers to order merchandise online. More sophisticated websites include such features as instant feedback on out of stock items, instant feedback on orders received, email notification of shipping and estimated arrival times. This website might also have interactive customer support such as email with immediate responses, online telephone connection, and other types of customer support, such as newsletters, mailing lists, etc.
Phase 4 includes full customer relationship management and back-end integration. Everything related to buying and selling is computer managed.
Should you develop your own website? Hire it out? Use a combination?Consider your company's resources for developing a website in terms of:
Decide whether doing your own website is an efficient use of your time or that of your staff. Is there someone on your staff who is experienced enough to design and/or put up your website quickly and accurately? website development and maintenance involves technical expertise and is an art. You may find that it costs less than you think to hire an experienced firm to develop your website for you. Remember, your website will be the first impression for many potential customers. You don't want to risk turning them off just to save a few dimes.
Think about what you want your site to do before visiting a developer. Interview potential website developers to be sure they will do the job that you want done. See the checklist of questions to ask a potential website developer, on page 4. If you have specific needs, be sure to discuss them with the website developers you interview. No matter how good they are, no matter how well recommended they come, if they can't or won't do what you want, they are not right for you.
Have you thought about customer service?Online customers like to have it all. They have high expectations about how your website should work and look, as well as what they can find there. Can you provide them with the service they expect?
Gear your website to your customers' needs. Start small and work your way up to more advanced functions.
There are many customer service options. Check out other websites (especially your competition) to see what they include and how they work. Do the features they offer add value to the site?
Some of these options are complicated and probably not for beginners. The person or company that develops your website will be able to talk with you about these options and help you decide which ones you want immediately, what can wait, and which are necessary to meet the goals of your website.
Promote your website on ALL your print materials, including your stationery, business cards and print advertising.
Search engines respond to key words entered by the user and provide a list of websites with that word appearing in the area that the search engine looks in. There are three types of search engines. The first is a directory that provides a listing of Web pages by category. To be listed with these types of search engines, you must register with them. They may allow you to give the description and keywords as you want them to appear.
True search engines automatically index your site using indexing software or "robots." Every search engine has different criteria for returning search results. If you know what their criteria are, you can influence how your site will be ranked in the search results.
Meta search engines look through multiple search engines simultaneously and a ranking for your keywords results from how many times it encounters the keyword in the search engines it uses.
The individual websites of the search engines will give you information about their requirements and your website developer should be able to give you further tips on submitting your URL and your keywords. A marketing website that has useful information on this and other topics is www.marketingtips.com/
There are several legal issues that you should be aware of when you sell products or services over the Internet. One issue of great concern to many consumers is Privacy and Security.
Consumers continue to express concern for their personal information on the Internet. A large number of customers will not purchase anything from the Web because they are afraid that their credit card numbers or other personal information will be stolen. While this rarely happens, there have been well-publicized instances of this happening, and their fears cannot be simply dismissed. Check some existing websites and see how they address the security and privacy issue.
The Federal Trade Commission (FTC) regulation on Privacy and Security is discussed briefly below. In addition, when you begin selling over the Internet, the security of credit card numbers and other personal information becomes even more of a concern. Your Web developer should be able to help you make your website secure and safe for your customers.
Other issues include copyrights, your obligation to fill and ship orders in a timely manner, chargebacks resulting from customers using bad or stolen credit cards, handling returns and refunds, electronic signatures, smart cards and sales tax. Because the Internet as a business vehicle is still relatively new, Congress is debating ways to deal with many of these issues. It might be a good idea to consult an attorney to review potential problems prior to launching your website.
The Federal Trade Commission has developed a series of reports, guidelines and model codes that represent "widely-accepted principles concerning fair information practices" (FTC website).
The five core principles of privacy protection are:
There is extensive information about this and other consumer privacy issues posted on their website (www.ftc.gov). What follows is a very brief summary of these five principles.
The topic of consumer rights-to-privacy vs. commercial collection of information for such uses as targeted advertising is hotly debated at all levels of internet use. Only time will tell whether the industry will be able to self-regulate to the satisfaction of those concerned or regulating agencies will have to pass laws and impose sanctions.
Essentially every business needs a Web presence. How complex your website will be depends on your purpose for having a website and the resources you can and are willing to devote to your website.
If your intention is to provide a directory listing for your current and potential customers and/or your resources are very limited, a website giving your company information, including address, phone number and email address may be all that you can begin with.
A deeper commitment of resources could allow you to provide pictures and descriptions of some, most or all of your products.
The next level of commitment is to sell products/services from your website. This will require you to accept credit cards and/or consider electronic signatures, gift cards, participation in electronic shopping malls and other methods for exchanging money through the Web. You must also be prepared with fulfillment capability for fast and efficient delivery of items purchased, and methods for handling returns and refunds.
Some companies that sell through major retail establishments do not want to do direct sales online because their retailers consider this to be direct competition with their sales. In this case, you would want to put an up-to-date store location directory on your website.
Whatever level of website you start with, look to upgrading as soon and as often as possible. Keep your information up to date and change it often so that customers have a reason to keep coming back.
Get feedback from your friends and customers about your website. If they tell you that it is hard to navigate or read, then you and/or your site developer have work to do.
Marketing your website is key to your success. Put your Web address on everything that is associated with your business — your cards, stationery, brochures, and in all your advertising.
Make your website an integral part of your business plan, not something separate and apart. Whenever you have a promotion or launch a new product, your website should be a part of the campaign.
The Web has created a whole new vocabulary that can be very confusing. One of several websites that give definitions of Web-related terms is www.Webopedia.com. A few common terms and some that are used in this publication are listed below.
Order publications online at http://extension.missouri.edu/explore/shop/ or call toll-free 800-292-0969.


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NEW YORK (AP) — Clearly, former CNN prime-time stars Larry King and Piers Morgan aren't big fans of each other.
After King derided Morgan's interview skills and called him pompous, Morgan responded on Twitter on Friday that King was a "graceless, petty little man." Morgan's 9 p.m. CNN show was canceled this year. He had replaced King in that time slot in 2011.
King, in an interview with WGRF in Buffalo, says he had trouble watching his successor because the interviews were all about him.
Morgan, in turn, criticized King's ratings, posting a clip where King famously misidentified addressed Ringo Starr as "George," and writing, "Get over it, you...


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Linked by Thom Holwerda on Wed 6th Feb 2013 12:29 UTC, submitted by Anonymous
"Some GNOME developers are planning to implement an app format that allows developers to provide their Linux programs in distribution-independent files that can be installed as easily as smartphone apps. A sandbox model is supposed to isolate the apps from each other, and from the rest of the system, in a way that goes further than the isolation in current Linux distributions. Various developers worked to conceptualise such "Linux apps" at the GNOME Developer Experience Hackfest, which was held in the run-up to FOSDEM 2013 in Brussels. At the hackfest, the GNOME developers also declared JavaScript as the de-facto standard for GNOME programming." Right, because they haven't alienated enough of their users.
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RE[2]: Good in principal
by Nelson on Wed 6th Feb 2013 14:35 UTC in reply to "RE: Good in principal"
RE[3]: Good in principal
by moondevil on Wed 6th Feb 2013 20:25 in reply to "RE[2]: Good in principal"
RE[4]: Good in principal
by Nelson on Thu 7th Feb 2013 02:21 in reply to "RE[3]: Good in principal"


text:
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Seven Deaths Confirmed in Arkansas
Authorities have now confirmed seven deaths in Arkansas after a severe storm
Category: Religious News
Obama - MLK's birthday
WASHINGTON (AP) - President Barack Obama and his family have
celebrated Martin Luther King Jr.'s birthday at a Sunday morning
worship service.
Obama, his wife, Michelle, and daughters Sasha and Malia sat in
the second row of Washington's historic Zion Baptist Church, which
was founded during the Civil War by African Americans who moved to
Washington from the slave state of Virginia.
The church bulletin featured a photo of King on the steps of the
Lincoln Memorial and the words "I Have a Dream." A deacon
welcomed the first family and read a passage from King's "Letter
from a Birmingham Jail."
The sermon by the Rev. Keith Byrd came from the Sermon on the
Mount, where Jesus urges his followers to be the salt of the earth.
Byrd urged the congregation to preserve America's morals like
salt amid political, social and economic turmoil.
He told worshippers they can conquer any challenge if they have
the love of God in their hearts.


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Financial Procedure Guide
First see Expense Policy.
Making an expense claim
If you are a member of a team or sub-committee it would be expected that you or your team lead have made a prior request to the council for an expense (see team-policy) or that the expense was approved by your treasurer. If it was approved then the general process for receiving reimbursement is to email a copy of the receipt and your bank details to your treasurer or the Linux Australia Treasurer.
If you are (or going to be) making regular expense claims (as a team member or sub-committee member) it is recommended you get an account set up in Xero to allow you to make claims. If this is the case email firstname.lastname@example.com and they'll invite you into Xero.
Claims through Xero
- Log into Xero
- Click on Expense claims
- Under the default tab (Current Claim) click on Add Receipt
- Fill out the details for /one/ receipt only.
- If you have multiple receipts, click Save and add another. Otherwise just Save.
- Once you have finished adding receipts you will be returned to the current claim tab.
- You may add any notes or more receipts from here.
- Once you're ready, submit the appropriate receipts for approval.
- Email a scanned copy of your receipt your treasurer for recordkeeping and your bank details for reimbursement.
- The treasurer will then approve (or deny if appropriate) your claim and deposit money into your account accordingly.
For treasurers of sub-committees
As per the sub-committee policy, seed funding may be given as seen fit by the council on review of the budget. The council also reserves the right to control the amount of cash in your account. For example should you have a large sum of money from sales the council may see fit to move the money into an interest bearing account. Should you require money back into your account to make a payment you must email the council treasurer. The money in your account does not at all represent the amount at your disposal and should not affect your budget.
Linux Australia is here to assist you. Should have you any questions or need help with any payments or accounting items please don't hesitate to contact the council or the Treasurer.
The treasurer and one other member (typically the coordinator) of a sub-committee should have access to Westpac in order to make payments. The first thing that you will be required to do is get a Customer Access Number from Westpac. If you are an existing customer you will already have one, otherwise you will have to go into any Westpac branch and have one assigned. Once you have your access number, email the Linux Australia Treasurer your full name, email address and access number and they will add you into Westpac (and Xero).
Once you are added, you can then log in from the Business online portal login?? Once logged in you will then see your account and available funds. If you can't see the Linux Australia bank account and/or you are seeing your personal bank accounts, ensure that Linux Australia Incorporated is selected in the drop down in the top left of the banking page.
Making a payment
Payments below $5,000 you will be able to make yourself with two signatures. The Treasurer and Coordinator should both be able to sign a transaction but should you require somebody else when either member is unavailable, email the council as they have multiple signatories who can help.
To make a payment, click on the Banking tab or your account name. Then the menu down the left should show helpful options such as Pay Anybody or BPay. From these pages you can enter the deposit details as per normal. Once submitted the payment will go to the pending page (link down the left). It then requires the aforementioned two signatures. After it has been fully signed it is still required to be submitted before the actual funds are transferred. It is important that you remember to sign and submit your payment as simply adding it to the list or signing it will not get it paid.
For amounts above $5,000 you are still able to set up. It will then appear in the pending list where it will require a council member with a token to sign it. At this point email the council treasurer and they can sign and optionally submit the payment for you.
In Xero there are a bunch of Accounts that are controlled by the council Treasurer. When filling invoices and claims etc you should put it next to one of these Accounts. If the item does not fit in an appropriate Account, contact the council treasurer and they will set up a new Account or advise you appropriately. Each transaction is also tracked by an Area. This Area is specific to your sub-committee and should be applied to all your transactions (for example LCA201x). This allows us to do reporting based on sub-committees.
To invoice a customer go to Accounts -> Accounts Receivable and add a new invoice as per Xero documentation here: ---
- You may be required to set up the customer's details if they aren't already in Xero. To do so go to the Customers tab and add a new one (---)
- Ensure that the correct Account and Area settings are applied.
- An invoice is generated in a PDF format and is able to be emailed to the customer (this is recommended). To do so, click on the Send Invoice link (---).
- Linux Australia is registered for GST and as such all invoices should have GST applied. (---international invoices?)
- Once done, the invoice will go to the Awaiting Approval tab. If you are ready to invoice the customer you may approve it. It will then sit in awaiting payment until reconciling is done. There is no need to add a payment against the invoice as this is taken care of at reconciliation.
Note: You can change the branding on the invoice to suit your sub-committee by going to Settings->General Settings->Invoice branding. It is easiest just to duplicate the Linux Australia stationery and change appropriately. You are at least required to keep Linux Australia's name and ABN on the invoice.
Paying invoices
- When you pay an invoice you will need to enter the details into Xero.
To do so go to Accounts->Accounts Payable and add a new invoice.
- Fill in the invoice as closely to the issued invoice as possible.
- Assign an appropriate Account and Area.
- Once happy, click on save.
- The invoice will enter the Awaiting Approval section. If you are happy with it you may approve it where it will jump to the Awaiting payment section. It is at this point that you pay the invoice but /don't/ bother adding a payment against the invoice as this will be picked up during reconciliation. As a result any payment in the Awaiting Payment section should actually be paid already. Therefore don't approve any invoices until you are ready to pay at the same time. (Be careful not to be confused, this is unfortunately just the way we operate within Xero).
- Log into Westpac and process the payment.
Paying expense claims
Go to Accounts->Expense Claims and have a look at the claims awaiting authorisation.
- Similar to how approving an invoice and marking it awaiting payment indicates that it is paid but not reconciled, any expense claim that is Authorised should be paid.
- Thus as you authorise the expense claim, pay it to the payee from Westpac.
- It can then sit in awaiting payment until reconciliation where the payments will be aligned.
- The Linux Australia Treasurer will import bank transactions for you.
- When you log into Xero from the Dashboard or the Accounts page you should see whether you have items that need reconciling against your account. If this is the case, you are required to reconcile them.
- Most transactions are automatically lined up for you against existing invoices and expense claims. Reconciling is mainly a matter of checking the item, Account and Area all line up correctly. If they do, go ahead and reconcile it.
- For items that aren't automatically lined up you can quickly create a Journal entry from within the reconcile page (See Xero reconciling documentation).
- It is best for the Linux Australia Treasurer to walk you through reconciling for the first time and then helping you in the future if you run into any trouble.


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Oven to Table: Pretty Casserole Dishes for Fall
Delicious though they may be, there's no denying that casseroles are humble looking things even at the best of times. Serving them from a pretty casserole dish can make all the difference.
Casserole dishes come in all shapes and sizes: oval, rectangular, shallow, and deep. These days, you can find them in all different colors, too! We like ones that have handles or at least a little lip on the sides to make picking them up. After all, it needs to be functional as well as pretty.
• Revol Belle Cuisine Oval Bakers, $60 - $150 from Sur la Table - We've always loved the elegant yet strong look of these dishes.
• La Chamba Columbian Clay Oval Casserole, $60 from Williams-Sonoma - This has such a soft and organic feel.
• Le Creuset Heritage Covered Stoneware Baking Dishes, $80 from Amazon.com - These come in white, orange, blue, or this fabulous red.
• Lodge L Series Oval Casserole, $57 from Lodge Cast Iron - We love the swooped look of this dish.
• Rachael Ray Covered Oval Casserole, $40 from JC Penny - Whatever your feelings about Rachael Ray herself, we think this is a good-looking casserole dish.
• Spode Baking Days Rectangular Dish, $53 from Bed, Bath, and Beyond - Polka dots!
• Sango Lasagna Dish, $15 from Target - Proof that a pretty dish doesn't have to clean out our wallets.
Do you have a favorite casserole dish?
Related: Bright Primary Colors: Lodge Enamel Dutch Ovens
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This is an activity about area and volume. Learners will use fabrication software to determine the optimal size of a satellite which can fit within a given rocket cylinder. To complete this activity, fabrication software is required (an example is... (View More) suggested in the lesson). This is the sixth activity as part of the iMAGiNETICspace: Where Imagination, Magnetism, and Space Collide educator's guide. Instructions for downloading the iBook educator's guide and the associated Transmedia book student guide are available at the resource link. (View Less)
This is an activity about satellite design. Learners will create a satellite model to determine which shape will provide a steady minimum current output from solar panels, given a fixed position light source. After, as a group, they will assess... (View More) whether their satellite model would work in real life and how their actions were similar to what engineers do. This is the fifth activity as part of the iMAGiNETICspace: Where Imagination, Magnetism, and Space Collide curriculum. Instructions for downloading the iBook educator's guide and the associated Transmedia book student guide are available at the resource link. (View Less)
The 9-session NASA Family Science Night program emables middle school children and their families to discover the wide variety of science, technology, engineering, and mathematics being performed at NASA and in everyday life. Family Science Night... (View More) programs explore various themes on the Sun, the Moon, the Stars, and the Universe through fun, hands-on activities, including at-home experiments. Instructions for obtaining the facilitator's guide are available on the Family Science Night site. (View Less)
Learners will investigate how lateral velocity affects the orbit of a spacecraft such as the International Space Station (ISS). Mathematical extensions are provided. This is science activity 1 of 2 found in the ISS L.A.B.S. Educator Resource Guide.
Learners will construct two different types of trusses to develop an understanding of engineering design for truss structures and the role of shapes in the strength of structures. For optimum completion - this activity should span 3 class periods to... (View More) allow the glue on the structures to dry. This is engineering activity 1 of 2 found in the ISS L.A.B.S. Educator Resource Guide. (View Less)
Learners will investigate the relationship between speed, distance, and orbits as they investigate how quickly the International Space Station (ISS) can travel to take a picture of an erupting volcano. This is mathematics activity 2 of 2 found in... (View More) the ISS L.A.B.S. Educator Resource Guide. (View Less)
Oceans play a significant role in determining and moderating the effects of energy imbalances. Students will begin this lesson by working with temperature data to reinforce the importance of protocols, practice computing statistical measures of data... (View More) and interpreting their significance. The lesson continues with investigations into daily and annual energy cycles. Using a sea surface environment visualizer, students then identify patterns of sea surface current and temperature data. Note that this is lesson five of five on the Ocean Motion website. Each lesson investigates ocean surface circulation using satellite and model data and can be done independently. See Related URL's for links to the Ocean Motion Website that provide science background information, data resources, teacher material, student guides and a lesson matrix. (View Less)
Materials Cost: Free
Using Mathematical Models to Investigate Planetary Habitability: Activity C The Role of Actual Data in Mathematical Models
Students explore how mathematical descriptions of the physical environment can be fine-tuned through testing using data. In this activity, student teams obtain satellite data measuring the Earth's albedo, and then input this data into a... (View More) spreadsheet-based radiation balance model, GEEBITT. They validate their results against published the published albedo value of the Earth, and conduct similar comparisons Mercury, Venus and Mars. The resource includes an Excel spreadsheet tutorial, an investigation, student data sheets and a teacher's guide. Students apply their understanding to the real life problem of urban heat islands and deforestation. The activity links builds on student outcomes from activities A and B: "Finding a Mathematical Description of a Physical Relationship," and "Making a Simple Mathematical Model." This is Activity C in module 3, Using Mathematical Models to Investigate Planetary Habitability, of the resource, Earth Climate Course: What Determines a Planet's Climate? The course aims to help students to develop an understanding of our environment as a system of human and natural processes that result in changes that occur over various space and time scales. (View Less)
Materials Cost: Free per student
This is a lesson about designing and building an effective sunshade for a model MESSENGER craft. Learners will build a model of MESSENGER. They will use a scientific approach to solve problems and work as a cooperative team. They will discover their... (View More) own strengths, and those of others, and will witness firsthand the importance of both successes and failures. This is activity 4 of 4 for the Pre-K - 4 range of "Staying Cool." (View Less)
Materials Cost: $1 - $5 per group of students


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Winter 2002/2003
Question: I am an HIV positive man on HAART who has been suffering with depression for several years. My doctor wants to prescribe antidepressants, but when I tried them in the past, I had side effects, insomnia and loss of sex drive. What might be some naturopathic alternatives?
Answer: I suggest that you please read "Depression and HIV in the Era of HAART" by Dr. Elliott in this issue. Depression is multifactorial. The ideal goal of all healthcare practitioners is treat the underlying cause of the diagnosis or disease rather than chasing after and treating symptoms, whether with synthetic antidepressants or with herbal medicines. While such treatments can be helpful in reducing the symptoms, it never addresses the underlying cause. For instance, if the theory is that the person is depressed due to a biochemical imbalance, the fundamental question remains -- What is the cause of the biochemical disruption in the brain? Let me be clear, this does not suggest such treatments are without merit or necessity. Many people who have a history of chronic alcohol or recreational drug use (ecstasy, cocaine, crystal, marijuana) have an altered level of neurotransmitters level in their brain. Although there may be some alternative treatments that I will discuss, if this is the case, treatment with synthetic antidepressants may be the only way to correct this imbalance, and hence give some relief from depression, which, if left untreated, could be more damaging to the health of the individual than HIV alone.
So what exactly causes changes in brain chemistry? The simple answer -- everything! Depending upon the person to whom you are talking, the cause may be genetics, thought processes, nutrition, electromagnetic waves, sleep, breathing, etc. Copious studies, such as the numerous ones conducted at the University of Miami, continually show that cognitive reframing, the retraining your thought process in order to create new, more affirmative beliefs, has long-term, positive outcomes for health. Studies with HIV-positive participants in group cognitive therapy reveal improvement in immune system parameters such as an increase in CD4 cells, NK cells and macrophages (all cells that fight infection), a decrease in serum cortisol levels (the stress related hormone which breaks down tissues), an increase in growth hormone (a hormone necessary for growth and rebuilding), and an increase in DHEA hormone (a precursor to all other sex hormones and connected with longevity). Biofeedback, which teaches you how to actively relax the body, is a form of reframing. Although it does not deal with the mental thought processes that lead to stress, it is a form of meditation in that it gives the mind something to focus on. When you are concentrating on one thing, lowering your heartbeat, for example, the mind is unable to fixate on negative, and hence depressing thoughts. Whenever you begin to imagine an unpleasant situation, and you feel your pulse or blood pressure rise, you are, in essence, creating a biochemical change in your body. Such a change will result in biochemical changes in the brain. Try this: imagine driving down the highway, thinking about a wonderful movie you had just seen. You are in the flow of traffic, which is jogging along at a fast clip. Suddenly, out of the corner of your eye, you spot a flashing red light. As you focus on it, you realize it is a police car. As you continue to notice it, you determine that it is in your lane, and that it is approaching you with increasing speed. Now it is right behind you. Before you continue to read further, what is happening to you? Most people who report reacting physically and emotionally to this visualization, describe sensations like sweaty palms, rapid pulse, shallow or held breath, and a feeling of butterflies in the stomach. However, they were not driving at the time they were visualizing this, such as you are not now. If such a thought, which is what visualization is, can trigger biochemical changes, what occurs throughout our daily lives when our minds wander all over the place? To finish, imagine that you pull over to the side of the road as the police car speed right past you and tickets the person in front of you. What is happening to you now? The point -- if we can learn to focus our mind, our attention and our thoughts, we can influence our brain chemistry.
Nutritional deficiencies are also linked to biochemical imbalances. Both reverse transcriptase inhibitors and non-reverse transcriptase inhibitors deplete the body of several nutrients, such as copper, zinc, vitamin B12, and carnitine. Deficiencies in each of these are linked to depression. Copper deficiency, which is mild in the general population due to the deficiencies in the standard American diet, increases with medication use. When the body is deficient in copper, symptoms can range from anemia, hair loss, decreased body temperature, and depression. Since copper is required to generate and regulate hemoglobin, it is necessary to ensure that oxygen is transported efficiently throughout the body. Furthermore, copper is a fundamental component of two enzymes in the body. The first one is copper-zinc superoxide dismutase (SOD) which is a major antioxidant system in the body, while the second is dopamine beta-hydroxylase, which synthesizes norepinephrine, a major stress related hormone, and influences the neurotransmitters in the brain.
Zinc is required for growth and development of the cell in the body. It is a major factor in DNA and RNA synthesis, cell division, protein synthesis, and the expression of genes. In order for many of the enzyme systems in the body to function, zinc is necessary. Such systems include, but are not limited to, those that detoxify alcohol and drugs in the liver (alcohol dehydrogenase), excrete carbon dioxide (carbonic anhydrase), facilitate energy production in the mitochondria (cytochrome C), and breakdown proteins from food (carboxypeptidase). Regarding the immune system, zinc helps regulate CD4 cells, natural killer cells, and interleukin-2.
Like zinc, vitamin B-12 is also necessary for cell growth, maturation and development through its effect on DNA and RNA. B-12 is necessary for nerve function as well as the development of red blood cells. B-12 helps in the digestion of carbohydrates, fats and proteins. (For more detail about B-12, please read "Mitochondrial Damage," STEP Perspective, Volume 2, Issue 2, 2002.)
When these nutrients are reduced in the system, depression may occur. Such depression, which may be treated with synthetic antidepressant agents, is linked to biochemistry. However, the mechanism is due to nutritional deficiencies, which, in turn, can affect serotonin, dompamine, and acetylcholine levels in the brain. Since each of these require a complex system of enzymes and cofactors in order to be synthesized, it is important not to overlook the other ingredients in the recipe. Some other nutritional deficiencies linked to depression are deficiencies in calcium, magnesium, folic acid, pyroxidine (B6), riboflavin, thiamine, and vitamin C. As mentioned in my article on mitochondrial damage, reverse transcriptase inhibitors negatively affect certain enzymes that allow the mitochondria to replicate. Supplementations with some of the above listed nutrients may reduce such toxicity. Pleasantly, these nutrients, especially the B vitamins, can possibly provide relief in depression.
In addition to HAART medication, many of the prophylactic medications, such as Bactrim and Dapsone, also deplete the body of folic acid and almost all the other B vitamins. Furthermore, recreational drugs will rob the body of vital nutrients as well as have the potential to irreparably damage brain cells. Ecstasy oxidizes, or breaks down, dopamine in the brain. When this occurs, the oxidized dopamine can destroy nerve endings and neurotransmitters in the brain. For individuals already suffering from depression, this can exacerbate their condition, after they come down from their high.
Another nutrient in need of discussing is tryptophan. When the FDA had all forms of this essential amino acid removed from the counters of all health food stores across this country, it was done so out of fear and without much basis. One strain of tryptophan produced in Japan was contaminated. However, in their zeal and wielding the full scope of their political power, they banned all forms of tryptophan from being sold in the U.S. This amino acid is essential, meaning it cannot be produced in the body, and is required by the body in order to produce niacin (vitamin B3), proteins, and the neurotransmitter serotonin. People who are HIV-positive have been shown to have lower levels of tryptophan, niacin, and serotonin in their blood. Deficiency in tryptophan can lead to symptoms that mirror vitamin B3, known as pellagra, such as dry skin, diarrhea, dementia, and possible death. Serotonin deficiency is considered one of cornerstones in the rationale for prescribing the class of drugs called selective serotonin re-uptake inhibitors. Levels of tryptophan can increase through supplementation of nicotinamide, a better tolerated form of niacin. Interestingly, studies suggest that supplementation with serotonin itself inhibits HIV from replicating in CD4 cells. Subjects taking AZT (zidovudine) had their serum and cerebrospinal fluid levels of tryptophan return to normal while on therapy. Not only would supplementation with tryptophan be beneficial for balancing moods, it may very well have a positive influence on HIV.
The issue of diet and lifestyle factors cannot be overlooked in dealing with depression. Repeated studies reveal the positive correlation between those who consume sugar and caffeine (in the form of coffee, cola and teas) and those who suffer from mild to moderate depression. Sugar does not include fresh, whole fruit, but does include fruit juice, honey, and molasses sweetened foods. Over-consumption of sugar and caffeine can put undo stress on the sympathetic nervous system, and can lead to hypoglycemia and potential hypothyroidism. Often the symptoms of both of these maladies are identical to symptoms of depression, and therefore these conditions needs to be explored further.
Essential fatty-acids, especially omega-3 fatty acids, tend to be low in patients with depression. Essential fatty acids, in the form of flax seed, borage and other plant oils, are important in regulating the lipid bi-layer of the cells of the body. Low fat diets have been shown to correlate to higher rates of suicide in people following such a dietary program. For people who are HIV-positive with elevated triglycerides and cholesterol, essential fatty-acids are actually beneficial and can improve your mood.
So the take home message is this:
Ask Dr. Brad Your Question!
Mail in your question or e-mail us at email@example.com.
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Brad S. Lichtenstein, N.D. is licensed naturopathic physician, personal trainer, and yoga and meditation teacher. In private practice, he specializes in HIV care, counseling, and yoga therapy. Brad works with people interested in taking an active role in their lives and looking beyond their diagnosis and illness in order to create meaning purpose in their lives. Brad continues to offer meditation, yoga and movement classes as well as offering workshops on naturopathic approaches to living well with HIV and AIDS. He can be reached at (206) 545-7133 or at his Web site at www.naturopathiclifecoach.com.
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Posted at 8:02 AM
On September 6, 2011, Congress will return from its annual August Recess with a full list of tasks to complete before the First Session adjourns for the year. Some of the more pressing items to take up will be spending bills for Fiscal Year 2012 and recommendations from the Joint Select Committee on Deficit Reduction (commonly known as the Super Committee).
Each year, Congress must pass regular appropriations measures, by October 1, in order to keep the government funded. If the regular appropriation acts are not completed by October 1, then Congress must pass a continuing resolution, providing stop-gapfunding. In some years Congress may include several in an omnibus appropriations measure, or a continuing appropriations bill providing funding for the full fiscal year.
Prior to recessing in the first week of August, the House had passed six of its 12 appropriations measures while the Senate has passed only one.
The Joint Select Committee on Deficit Reduction was established through the Budget Control Act of 2011. The committee which consists of 12 members, six from each chamber, is charged with the responsibility to develop recommendations on achieving $1.5 trillion in deficit reduction steps over a 10-year period. Senate members include: Sens. Patty Murray (D-WA), Max Baucus (D-MT), John Kerry (D-MA), Jon Kyl (R-AZ), Pat Toomey (R-PA), and Rob Portman (R-OH). The House will be represented by Reps.: James Clyburn (D-SC), Xavier Becerra (D-CA), Chris Van Hollen (D-MD), Jeb Hensarling (R-TX), Dave Camp (R-MI), and Fred Upton (R-MI).
The committee must present its recommendations to the full Congress by November 23, 2011.


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9:30 pm
Mexico -- One Plate at a Time with Rick Bayless "Mediterranean Baja" The Baja California peninsula boasts a climate reminiscent of those on the Mediterranean Sea. Thousands of olive trees and vineyards in Northern Baja capture the distinctiveness of this region of Mexico. We explore the amazing grilled octopus at Tres Virgenes in La Paz and enjoy mesquite-grilled lamb with 9-chile mole sauce. D
10:00 pm
Caprial and John's Kitchen: Cooking for Family and Friends "Chinese Favorites" The Pences offer tips for cooking international specialties as they fix spicy chili noodles topped with orange-glazed chicken, and crab spring rolls.G
10:30 pm
Rick Steves' Europe "Vienna" Rick tiptoes through the palace of Maria Theresa and is dazzled by the Hapsburg crown jewels. He picnics on the Danube, nibbles strudel in an old world cafe, reviews slinky Art Nouveau, and waltzes in three-quarter time to music by Johann Strauss.G
11:00 pm
Destinos: An Introduction to Spanish "Por Fin.... (Finally....)" This episode covers how to read city maps and give directions and briefly describes the geography of Puerto Rico.G
11:30 pm
Destinos: An Introduction to Spanish "Relaciones Estrechas (A Close Relationship)" This episode covers words for family members and a brief history of Puerto Rico.G