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by Dr. Lawrence Wilson
© February 2019, LD Wilson Consultants, Inc.
All information in this article is solely the opinion of the author and for educational purposes only. It is not for the diagnosis, treatment, prescription or cure of any disease or health condition.
Why Organic Agriculture?
Food Irradiation
Raising Livestock Naturally
NOTE: This article does not do justice to the subject of organic agriculture. That would require many articles explaining the theory, practice, problems, politics and much more about agriculture.
This article is a brief introduction to the subject only. For much more on the subject, the reader may wish to consult the list of books available from ACRES USA at http://www.acresusa.com and other sources of agricultural information.
Definition of organic agriculture. A general definition is that organic agriculture is the raising of crops and farm animals without the use of toxic chemicals. The chemicals include pesticides and insecticides used on the soil. It usually also includes toxic chemicals used to raise livestock such as medical drugs such as hormones, antibiotics, and other drugs.
Other definitions. Different organic food certifying agencies have very precise legal definitions of organic agriculture that are based on the amount of pesticide residues found in soil tests. A separate article contains definitions for many other words used in connection with modern agriculture, Definitions In Agriculture.
Sustainable or regenerative agriculture. This means agriculture that does not destroy the soil, upon which agriculture depends. It can mean the same as organic agriculture, although some would say it is a broader term that includes any method that helps sustain the soil.
Biodynamic agriculture is a European variant of organic agriculture that is based on the work of Dr. Rudolf Steiner. It is a more involved way of using various mineral preparations, enzymes to break down compost, and other methods to enhance the soil and the crops grown on that soil. They do not use any superphosphate fertilizers. The food grown by this method is of excellent quality.
The impact of twentieth century changes in agriculture on our health is at least as profound as the effects of such inventions as cars, television and computers. This article explains why our food today is far less nutritious, far more toxic with pesticides, insecticides and other agricultural chemicals, and the soil is also much less healthy. The organic agriculture movement is a response to this rape of our soils and food supply.
Specific reasons for the need for organic, sustainable or regenerative agriculture are:
1. To stop the pollution of the soil, water and air of the entire planet with toxic pesticides, insecticides and other agricultural chemicals. This pollution is affecting the soil, livestock, wildlife, fish and the oceans, as well as human life on planet earth.
2. To improve the nutritional quality of our food. Organic food generally has much higher levels of vital nutrients than commercially grown food, although not in every case.
The food is also much less toxic for the farmers, their families, and for those who eat it. This has been proven in numerous studies. Do not believe anyone who says there is no difference between organic and non-organic food.
3. To save the topsoils of the planet. This is a very serious problem worldwide. Our lives literally depend upon the first 12-24 inches of topsoil upon which all plants and grasses live.
Standard "green revolution" agriculture always leads to soil erosion and destruction of farmland. This occurs because toxic chemicals and other foolish farming practices kill soil microorganisms that keep the soil aerated and give the soil structure. Without them, the soil more easily dries out and loses its structure. Then when it rains or the wind blows, the topsoil washes away or blows away.
Organic farming methods tend to make the soil more porous, so that when it rains it absorbs a lot more water. This helps reduce water runoff, flooding, and topsoil erosion.
4. To improve the health of farmers, their families and millions of others who work in the agricultural industry. With standard chemical agriculture, these people work around toxic chemicals that sicken them. Farming areas have become among the most toxic and unhealthy areas to live and work.
Agricultural workers includes migrant workers who pick crops, those who work in the food processing, transport, storage and other areas of the agricultural sector of the economy.
5. Other. Organic agriculture methods are the only way to maintain topsoil is rich in humus and other compounds that absorb radiation much better from nuclear disasters such as occurred at the Fukushima nuclear reactor in Japan (see Acres USA Magazine, Vol. 41, #5, 2011, page 5).
In most of the world, agriculture is done poorly and often stupidly. Often, farmers mix a little chemicals and fertilizers into their soil, plant seeds and hope for the best. Many times the crops do not grow well and/or plant diseases or pests arrive and the result is a poor quality harvest. As a result, starvation is still a major problem on earth, although it is probably less prevalent than in past centuries.
Soil mining. In nations where there is a lot of land, farmers often plant crops for a number of years until the soil becomes depleted. Then they abandon the land and move on to a new area with more fertile soil. This is the least costly method of farming. However, it leaves a trail of deserts, and causes massive soil erosion, dust bowls and other problems.
In fact, the only way to avoid the mistakes above is to realize that agriculture is a science and one must do it right or it does not work well. Whim is not a good way to proceed, just as whim is not a good way to decide what to eat or how to do most things.
The so-called Green Revolution was and is the application of modern chemical science to agriculture. It began in the late 1800s and early 1900s with the discovery of superphosphate fertilizers. These are chemical fertilizers that stimulate plant growth and can increase crop yields. They are combination of nitrogent, phosphorus and potassium compounds, for which reason they are also called N-P-K fertilizers.
Using these new chemicals, food production can be increased up to 10 fold. This was hailed as a great revolution in agriculture that would end world starvation and help the farming sector of the economy by allowing farmers to grow much more food.
Superphosphate problems. Unfortunately, superphosphates harm the structure and life forms in the soil. They also harm plants, making them much more yin in macrobiotic terms.
Also, while the crops are higher in carbohydrate, they are lower in protein. They are also much lower in minerals because farmers rarely put back on the soil the same amount of minerals as they remove with their superphosphate-fertilized plants.
The result of these problems is much less healthy plants, much less healthy animals and people who consume the plants. This is our situation today and one reason we require so many vegetables to restore health and cause development. For details, read Superphosphates.
At about the same time that superphosphate fertilizers were invented, motorized tractors and other motorized farm implements became available. This made it possible for one man to farm a much larger area than in the past.
This helped gave rise to mega-farms that depend on the use of a lot of mechanized equipment. This led to lower prices for food and put a lot of old-style family farms out of business because they could not compete with the new mega-farms.
The new equipment and superphosphates also gave rise to large-scale monocrop farming. This means raising just one crop in a field because the crop is suited to tilling and harvesting by a large machine. It is basically mass production of food.
Those who favored the green revolution said that the sick crops were not an insurmountable problem. They used the new science of chemistry to invent a whole series of chemicals that kill worms, bugs, parasites, bacteria, fungi and the other things that were starting to infect plants grown with superphosphates.
At the same time, the pharmaceutical industry was growing and inventing drugs to take care of the diseases that the superphosphate-fertilized food was causing in livestock and human beings. This, too, is our situation today. Literally thousands of toxic chemicals are used on the farms, on the ranches and in the medical offices in an attempt to counteract the harm done by eating food fertilized with superphosphate fertilizers.
It is important to understand who owns and operates the agricultural system of most nations today. In fact, a few enormous companies own or control most of the farmland in many nations.
In the early part of the twentieth century, large companies began moving into the agricultural sector. Today, just a few such as Cargill, ADM, Monsanto and very few others own or control vast amounts of farmland. They have huge, expensive farm machinery and use the latest scientific methods to increase crop yields.
They also have powerful and well-funded lobbyists in Washington, DC and the capitols of most other nations that protect their interests from competition. While they must respond to the buying habits of the population, they have corrupted the organic standards in some nations, and have infiltrated many farming organizations to make sure they do not interfere with their business.
Most of these companies own the entire food chain. This means they produce fertilizers and pesticides. They also own seed companies and may patent seeds. They may also control aspects of the food distribution system of a nation, as well. These very large and vertically integrated companies are called agribusiness.
The advent of agribusiness has been a mixed blessing. While they do not tend to grow the best quality food, at least they do not allow farmland to just blow away in the wind, which was often the case in earlier times when people who did not know enough or did not care enough about the land ruined it with improper farming practices. The agribusiness companies look at their land as an investment and one they do not want to ruin.
One of the big projects of the agribusiness companies is to breed and design crops that better match the needs of these companies, and yet will be popular among the people to whom they sell food. They have large laboratories where they breed plants and, in some nations such as the USA, they also do gene splicing to create new GMO (genetically modified organisms) plants.
Enhanced nutrition is rarely on their list of traits that they wish to improve with their hybrid and GMO crops. Instead, they are usually interested in hardier varieties that can live on today's depleted soils, withstand insect attack, last longer on the supermarket shelf and be cheaper to produce. As a result biotech is a negative force in agriculture and in the world.
The twentieth century trends in agriculture caught the attention of a number of prominent agricultural scientists. One of them was Dr. William Albrecht at the University Of Missouri. These scientists saw clearly that the green revolution was a trap that was slowly ruining the farmland and ruining the health of the crops, the farm animals and the people who eat the food. They sounded the alarm and what is called the organic food movement began as the response to the green revolution.
Today, organic agriculture is fastest growing sectors of the food market in America and some other nations.
The 'green revolution' succeeded in drastically increasing the amount of food grown. American farms feed millions more people around the world. Our government pays farmers millions each year not to grow certain crops to keep the prices up. We also have access to fresh pineapples from Hawaii or Malaysia, tomatoes from Colombia, even rain forest herbs. Fresh food can be shipped virtually anywhere on earth in a few days.
The green revolution also succeeded in increasing the efficiency of farming, if that is measured in human labor required to grow food. It also succeeded in reducing human drudgery - the hard, relentless manual labor required for non-mechanized farming.
However, not all changes have been positive. Modern agriculture requires huge investments in machinery, fuel, chemical sprays and fertilizers. Other difficulties and costs to society may be far greater.
Chemical Poisoning. The U.S. Environmental Protection Agency considers pesticide poisoning the worst environmental problem in the world. Pesticides have contaminated almost all water supplies in most nations, decimated dozens of animal species, and polluted every aspect of our environment. Most are cumulative poisons and carcinogenic. Cumulative means they do not leave the body and they just build up more and more.
The American Cancer Society estimates that 85% of cancers are environmentally caused. The cost of this epidemic is enormous. Some pesticides cause genetic damage similar to the effects of atomic fallout. This may contribute to a doubling or the birth defect rate in America since 1950. Other pesticides mimic estrogen, which may contribute to many cancers and other health problems. By killing soil microorganisms, herbicides and pesticides contribute to massive soil erosion and loss of precious topsoil around the world, even creating deserts in some areas.
Nutritional Depletion. Few people realize how devastating chemical agriculture has been to the nutrient content of our food. The average supermarket apple or tomato today bears little resemblance to one grown 100 years ago. This was the subject of a book written in the 1980's called Food For Naught, The Decline in Nutrition by Ross Hume Hall. A more recent book on the same subject is called Empty Harvest (1995) by Bernard Jensen and Mark Anderson.
According to the USDA, the calcium content of an apple has declined from 13.5 mg in 1914 to 7 mg in 1992. The iron content has declined from 4.6 mg in 1914 to 0.18 mg in 1992. Some nutrition books written 50 or 60 years ago simply do not apply to today's food.
For example, some people think they can live comfortably on the protein in pasta or other wheat products because they read this in books. However, today's wheat has about half the protein content of wheat grown just 80 years ago. The use of pesticides and stimulant fertilizers has allowed poor-quality crops that would otherwise have been destroyed by pests to make it to market.
Mass production of chicken, beef, pork and other products often results in unhealthy animals who receive over half the antibiotics used in America. Residues of these and other drugs used in food production find their way into our meat, eggs, and dairy products.
A study published in the Journal of Applied Nutrition, Vol. 45, #1, 1993, pp. 35-39 compared the nutrient content of supermarket food versus organically grown food from food stores in the Chicago area. The organic produce averaged twice the mineral content of the supermarket food! Fortunately, the organic food industry is growing rapidly, as the truth about our nutritionally-depleted food becomes more widely known.
Health Disasters and even more world starvation. Along with the green revolution has come "the diseases of civilization". Authorities are realizing that costly epidemics of heart disease, cancer, diabetes, AIDS, mental illness and even violence are related to the nutritional content of the food, and toxic substances in the food, water and air. Also, the advent of agribusiness has upset the social fabric of many traditional societies. Today they cannot feed themselves and their land has often been sold out from under them to the large companies that ruin the land and ship the crops back to America and Europe while the local people do not have enough to eat.
Social Displacement. Factory farming has also forced millions of people off their land and into the cities seeking work. Life on the farm was not easy, but living on the land provided a source of security, and a far healthier environment than many city environments. Many people today cannot even afford the food that is grown on what was their land. Living on the land has been replaced by ghetto tenements in many nations including America.
This is not a total indictment of factory farming and agribusiness. However, it is important to understand that any movement or revolution of this magnitude and nature, as has occurred in agriculture just in the past 50 to 100 years, has had far reaching consequences in many nations on the globe.
If one wishes to evaluate the green revolution, one must consider all of these consequences, and it is a very complex picture. While millions have been displaced, millions have also been relieved of a life of drudgery.
On one hand, the green revolution continues in full swing, with ever newer technologies to produce more and cheaper food. Genetically engineered foods and food irradiation are two of the newer technologies. New drugs are developed to handle the new plant, animal and human diseases that result from consuming the chemically-grown foods. .
The other trend is the growth of organic, sustainable, or ecological agriculture, the environmental movement, the locally grown movement, land trusts, and seed banking. Sometimes I feel it is a race to see which will win. Of course, the answer is the organic movement, as it is the more sustainable and it is what the people want. However, the "food scientists" keep trying to come up with newer seeds and plants that can withstand more pesticides and can grow in more depleted soils. The food is a mix, therefore, of old technology and new. As a result, you never know what you will get these days in the supermarkets or even the health food stores. This is just one problem with today's food.
GENETICALLY ENGINEERED (GE or GMO) FOODS
Genetic engineering involves adding, deleting or changing specific genes in a plant to produce certain qualities in the plant. Genetic modification is not new. Crops have always been crossbred to produce tastier, hardier, more nutritious varieties of food. Indeed, our present foods were bred from wild plants by generations of farmers who carefully picked the best of their crop to produce the next year's crop.
The new genetic methods are more specific, work much faster, and for the first time companies are patenting their new varieties to give them control over who grows the crops. They are also, for the first time, combining the genes of pigs or fish with those of plants. This is radical new technology – and very unproven in its long-term effects.
As with any new technology, there are potential problems with GE. For example, some G-E plants make their own toxic pesticides. In a recent incident, Bt corn, bred to produce a pesticide to kill corn borers, also killed monarch butterflies that ate the pollen. It won't kill humans outright, but what are the health effects? Thirty percent of the corn grown in America in 1999 was genetically engineered Bt corn.
Roundup Ready soybeans are bred to withstand more of the pesticide called Roundup. This means more pesticide can be sprayed. This is excellent for the pesticide producer. However, what does the pesticide do to our bodies, water supplies, wildlife, and soil microorganisms?
Another controversial area of GE is called "terminator genes". These are genes that are added to the plant so that it will not reproduce. This way, the farmer must buy new patented seeds from the company each year, instead of saving seeds for next year, a common practice especially in poorer nations. In summary, there are potential benefits of GE, such as improved drought-resistance or nutrition of crops. In practice, however, the focus of GE is often on greater production and continued dependence on chemical methods of agriculture.
Most European nations, where more small farms remain, prohibit the importation of GE foods or seeds. There is less concern in America, although recently two large natural food retailers decided to stop selling GE foods. Americans tend to embrace new technology more readily, and in America chemical companies have more influence.
Most likely, GMO or GE foods should be banned, as we simply don't know enough about its long-term effects. As a first step, there is a campaign to insist on labeling of genetically engineered foods. This is the only way people will have a choice regarding what they are eating. Time will tell if any of the GMO foods are really better foods for our health, and not just ways to enhance crop yields or fight bugs that attack poor quality crops.
As food is grown and shipped globally, avoiding spoilage is of great importance. Food grown with pesticides and chemical fertilizers often does not keep as well as the older, hardier varieties. This has spawned interest in newer methods of food preservation. Irradiation of plant and animal products kills bacteria that can cause spoilage.
Problems with food irradiation are the danger of damaging sensitive components of the food, harm to workers, and disposing of spent radioactive material. Ionizing radiation is very harmful to living matter. Also, food that spoils easily is often of lesser quality. Preserving it with irradiation to make it edible does not make it healthful to eat. The nutritional and vitality of the food take a back seat to the desires of the processors to avoid spoilage.
Irradiated food in America is supposed to be labeled, although processed food often contains irradiated ingredients that are not labeled. Labeling of GE foods and irradiated food is a critical issue so that people have a choice. I believe irradiated food should be outlawed completely, as it is a method of food processing that just further reduces the nutritional and safety of our food, even if it kills harmful germs.
Another newer insult to the food supply – including food that is labeled organic - is called MAP. It is the spraying of produce – fruits and some vegetables, too – with various 'natural' chemicals to preserve the food. This puts a sort of bio-film on the surface of the fruit that helps retard spoilage.
As a result of this technology, food can be grown in China or India, for example, and shipped to the United States on a slow-moving boat. The trip takes two weeks, at times, and the food is miraculously still fresh-looking. This outsourcing of our agriculture is great for China, and very bad for our health and for our farmers.
Problems with this technology are that food begins to lose some of its nutrients as soon as it is picked, so "preserving it" with MAP, while it may not spoil, it still loses nutrients. Also, the chemicals used to create the bio-film or atmospheric packaging, as it is euphemistically called, are often slightly toxic. They can cause allergic reaction, and often there are outbreaks of disease because the food is not clean and fresh, even if it looks like it.
This may be one reason to eat good quality frozen produce instead of fresh produce "made in China". The frozen vegetables are often frozen at the farm, and freezing, or even canning them, preserves them better than many of the chemicals used in the modified atmospheric packaging. This is a difficult question to answer simply, as it will vary among different crops. I will be researching it more in the future and will report upon it in this article.
I am opposed to all MAP technology at this time, as I do not think it is necessary or helpful for our health. Yes, it makes for slightly cheaper food grown in China, but the unintended consequences or 'side effects' of ingesting many unknown and odd chemicals is not worth it. At least, it should be absolutely labeled with any chemicals that are sprayed on it, even if they are "natural". Here is a link to a longer article on this subject:
Land trusts are agreements made by individual land owners to prevent future development on their land. The trusts contain strict covenants for the land use, to prevent its use for parking lots and shopping centers, for example. Buyers or renters of the land must agree to abide by the contract. Though still a small movement, land trusts now exist in every part of America. They are helping to save farmland, wildlife habitats and old-growth forests from destruction.
As new hybrid plants are used more widely, some of the older seed varieties are in danger of being lost. Several groups have taken on the task of saving and banking precious seeds. They could be useful or even life-saving if weather changes or new crop diseases destroy the hybrid or GE plants. Also, the genetic material in the older seeds may be needed at some time to enhance our crops. For research and for disaster preparedness, the movement to save traditional seed varieties is an important trend.
More small farmers are finding a niche catering to the needs of the local community. Farmer's markets and local buying clubs help address the problem of the loss of the family farm. Communities are reaping the benefits of supporting local farmers by getting fresher and often better quality produce.
Often the local farmers grow food organically, helping preserve the land, the wildlife and the local environment. The locally grown movement also fosters a greater sense of community, and contributes to local self-sufficiency and sovereignty.
However, do not be misled into thinking that locally grown food is always best. This is not always true. It may well be the freshest, but sometimes a farm far away is able to produce better quality food.
It is possible to use modern technology wisely to produce pure, nutritionally superior food without damaging the environment. This is the challenge for agriculture in the 21st century.
1. www.thecampaign.org (excellent site for labeling of genetically engineered food.
2. Bergner, P., The Healing Power of Minerals, Special Nutrients and Trace Elements, Prima Publishing, CA, 1997.
3. Hall, R., Food For Naught, The Decline in Nutrition, Keats Publishing, New Canaan, CT, 1979.
4. Price, W., Nutrition and Physical Degeneration, Price-Pottenger Nutrition Foundation, La Mesa, CA. 1945, 1970.
5. J. Applied Nut., 1993, 45:1, pp. 35-39. (study of the mineral content of organic versus commercial food in the Chicago area)
6. Wilson, L., Nutritional Balancing And Hair Mineral Analysis, LD Wilson Consultants, Inc., 2010.


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Looking for a great holiday gift for your husband, boyfriend, or guy friend in your life?
Here's a list of some of my top holiday gifts for him:
1. Adidas Stan Smith Reflective Heel Lace Up Sneakers - Bloomingdales
Your office dress shoes should be for the office only! Hide these under your desk for when you're headed out to an unexpected work happy hour and show off some personality with these red suede sneakers. Trust me, your feet will thank you.
2. Everyday Essentials - Appointed Co.
For the guy that's looking to upgrade his desk at the office, comes this starter kit from a DC-based brand. The chambray notebook is bound to get you tons of compliments in the office all year round because chambray never goes out of style.
3. Pineappleade Black Leather Slip-On - Bucketfeet
Looking to elevate your date night look? Try these slip-ons instead and elevate your style while looking effortlessly cool at the same time.
4. George Mini Dopp Kit - Moore & Giles
I've been asked many times for a great quality dopp kit this season. This Virginia-based brand makes some of the best quality leather goods I've seen. Their leathers come in a variety of colors and the craftsmanship is unmatched.
5. Wool Bomber Jacket - Club Monaco
Ever since I saw this jacket at the Club Monaco store in Georgetown, I can't stop thinking about it. This is one of those need-to-have jacket essentials that you must have in your closet. The deep carmine color is great for day or night. Plus, you'll look like you just stepped out of the newest revival of Top Gun.
6. The Modern Commuter Backpack - Everlane
The city backpack of your dreams is here. Not only does this backpack have unique zipper placement for your everyday essentials, but it comes in several colors and is great for the guy that's constantly on the go. It's super light weight and looks modern yet refined.
You may just think about flannel shirts and outdoor goods when you hear about this brand, but they have so much more than that. They have some great accessories like bags, watches, and hats. I especially love pairing their hats with outfits I'm looking to give more of a rugged look. They come in various colors, prints, and patterns.
8. "The Greatest Shave Ever" Kit - The Grooming Lounge
This is the shaving kit for the guy that wants not only the easiest but the best shave. These products are all made in DC and have been carefully tested and used on even the toughest of beards. The Grooming Lounge also has various locations around the DMV that are great for the guy that loves to get pampered every now and then.
9. Toohey Black with Green Mirrored Lenses - Illesteva
Leave those Ray-Bans at home. Try on a pair of these expertly Italian made smooth sunglasses that make any day bright.
10. LuMee Duo for iPhone - LuMee
I was lucky enough to have gotten one of these at the last Men's Fashion Week. I always get stopped and asked where I got this case. Currently the one I have only has the front LED light. This new duo version (which I hope I'm getting this year too!) has a LED light on the back now for extra light when you need to take group photos in dark places. Your photos will turn out even brighter and better when you need light the most.
11. Slim Bifold Wallet - Shinola
This sleek leather wallet is perfect for the guy who likes to keep his accessories simple. It holds just the right amount and still looks elegant at the same time.
12. Mashburn Large Try - Sid Mashburn
This is for the guy that always loses his keys and wallet. I have one of these in my apartment and I can tell you that it holds tons of small items. What I love about this tray is the capacity it can hold, its quality, and the variety of colors available.
13. Classic Black Sheffield Watch - Daniel Wellington
What I love most about these watches is their versatility. They are great for day or night and are always in style. This brand is known for their simplistic design but a modern take on classic timepieces. This watch is bound to make any guy happy regardless of his taste. They also offer interchangeable watch straps in many colors that are available for their Cornwall Collection.
14. Vasa BLA - Rose Gold Black Headphones - Sudio
It's about to be 2017 and it's time to upgrade your headphones from wired to wireless. These bluetooth headphones offer great sound quality and look pretty cool. Use them for the office, gym, or quiet night at home.
15. Dior Sauvage Set - Nordstrom
This is one of my favorite fragrances this year. It has a smoky and pepper-y scent and you're in luck. Nordstrom offers a gift set for a great value. He'll be New Years Eve ready in no time.

subset: commoncrawl


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Water Vapour and heat constantly flow into and out of any construction and its materials this is commonly known as the building breathability, this includes the roof.
In most cases, warm moist air rises where it generally cools, as a result of this cooling, the air becomes denser thus reducing its capability of carrying water vapour, and this is where condensation is formed. The point at which condensation forms is also known as the 'dewpoint'. The dewpoint can form within the fabric/materials of the roof construction; this is known as 'Interstitial Condensation'.
'U' Value Calculations & Condensation Risk Analysis
Calculations are carried out in strict accordance with BS5250: 2011 Code of practice for control of condensation in buildings.
The calculations include;
- The existing build-up and its current thermal performance, this will also show any condensation risk currently evident. If condensation is occurring within the existing build-up at a level which exceeds acceptable standards, a calculation will be supplied offering a thermal upgrade using the minimum thickness board size available to remove the risk.
- Existing uninsulated surfaces e.g.: Felt over Concrete or Timber Decks/Asphalt over Concrete, etc., a calculation will be carried out to provide a 'U' Value to meet 0.18W/²mK or to meet the client's requirements.
- New or newly exposed roof decks, a calculation will be carried out to provide a 'U' Value to meet 0.18W/²mK or to meet the client's requirements.
Note: A greater thermally efficient 'U' Value requirement will increase the thickness of the insulation; this could prove problematic in detail areas where upstand heights are limited. The inclusion of gutter channels in these situations will overcome such issues without affecting the thermal performance as this will be calculated into the design as required.
Refurbishment: The current roof build up may not comply with Part L Conservation of fuel and power of the Building Regulations, Approved Document L1B for existing dwellings which states that if renovation work is carried out then a thermal upgrade is required. This upgrade should improve the U-value to 0.18 W/m²K or better. This should be considered when refurbishing more than 50% of the roof area.


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Makassar: City of Anging Mammiri
On September 4th, myself with three other colleagues went to Makassar for an audit of the operational process of The Company's core banking system. This will be a first time for me to set me feet on the island of Sulawesi, so I was somewhat excited about the trip.
The flight to Makassar took one hour and fifty-five minutes. We took the afternoon flight on purpose, so we can take the rest of the day for ourselves. Unfortunately, that wasn't the idea of the auditee, who offered to take us to dinner later that evening. After a quick tidy-up in our rooms at Makassar Golden Hotel, – a cozy hotel right at the waterfront of Losari Beach – they picked us up and headed to a fancy chinese seafood restaurant. The food was delicious and the atmosphere was very festive, complete with some of the guests – not members of our party, luckily – took to the stage to sing Mandarin songs.
Apparently, seafood is quite a staple for the Makassarans. The rest of our stay saw us eating seafood left and right, day and night, courtesy of our hosts. Not that I'm not grateful or anything, but the deliciousness succumbed to the economic law of diminishing returns. Lucky for us, Makassar is not all about seafood. There is always the famously delectable Sop Konro Karebosi, which is basically a soup of ox ribs. Our hosts also took us to a completely different style of eatery: Mie Titi. It's a twist of chinese ifumie, where a mesh of noodles was fried, put on a platter, and later a thick sauce of vegetable and chicken soup was put over it. Yum! Perhaps all these tasty delicacies were the reason I gained about three kilos of weight to a all-time record-breaking fifty-seven odd kilograms.
As for the tourist magnets, we didn't get around much. Our host offered our team to visit Tana Toraja, but the eight hours drive was too much for us – or our beloved bottoms – to take. I, for particular, was never keen on visiting such places anyway. Ruston & Agus, my fellow team members, went to Bantimurung Waterfalls with our hosts and Ruri, our fellow IS auditor who was stationed in Makassar for the past two and a half years. I was satisfied with just a view of the beautiful sunset from the back of our hotel. The fact that I got behind schedule on my audit report didn't help much either. Oh, and the local Deputy Inspector showed us round Tanjung Bunga, a reclaimed swat of land developed for housing estates and a shopping mall.
We went back to our lovely J-town on September 12th. We splurged a little and took the national flag carrier airline back home. It was also due to the fact that no other airline has earlier flights. *grin*
You can catch a glimpse of my Makassaran travel, here at flickr.
2 Responses to "Makassar: City of Anging Mammiri"
Oi Arga, this information is gold! Can you do the same thing everytime you visit any part of Indonesia, so I can have my adventerous holiday trip planned (not that I have time, but hey!)
Especially where to stay, food to eat, and link for more information, just like you've done here!!


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Separate names with a comma.
Discussion in 'iPhone' started by slicecom, Sep 12, 2008.
Yay or Nay?
Yes, I realize this is the most pointless poll ever, but I don't care.
how about a comparison screenshot?
my backup before update is taking ages, guess i need 2.1... however it normally happens in minutes. hmm i wonder if this is bad news.
It was the first thing i noticed. The 3g icon that is. It also stays blue like the signal strength bars when texting. Neato
Good idea. Added.
definitely the new ones
and your old 3g icon looks different to my old one
The new ones are hideous, especially the EDGE icon.
Thought it looked a bit weird. I just found it on google image search. Replaced it with a better one.
It's a bloody icon...who cares?
because i have to look at it every time i look at my phone?
Definitely uglier. Since the space around the characters is now empty but the icon still has the same width, it now looks like a freak kerning accident. The idiot who did this should wear the dunce cap for a year.
So? Why do you care what it looks like? Does it interfere with your "iPhone Experience"? God you guys are all so ridiculous. It's just a phone.
No it's not just a phone, it's an iPhone
Yes, it totally throws off my Feng shui. I'm downgrading to 2.0.1 to get my old icon back.
I wish they'd kept the old one for Edge so it would be easier to discern the difference at the quickest glance. Overall, though, I don't really care as long as reception is better than it was. After two calls in areas that were previously trouble spots for me: so far, so good.
It was hyped and marketed as God's gift to mankind, but when anyone complains, it's suddenly "just a phone". Apple can't have the cake and eat it. If they want everyone to believe that it's the best thing ever, then it will also have to be subjected to intense scrutiny of epic proportions. No misaligned pixel, no 4 millisecond delay is too small to complain about.
Agreed. It would be nice is GPRS and EDGE had the boxes and 3G just had the letters.
I don't like just the letters.
3G or E is supposed to be an icon...
now it just combines with AT&T.
I mean, maybe Apple wants us to read it as AT&T 3G... but I personally don't like it.
Anybody seen the new GPRS icon?
It's just a small dot.
I'm not sure WHY my phone switched to GPRS for a little bit being that I live in downtown NYC... but whatever.
I quite like the look of the new 3G and EDGE icons, always thought the blue boxes stood out too much.
However the GPRS icon looks a bit odd. At least before it was in a blue box similar to the other icons so it was obviously for data. Whereas now it's just a dot which doesn't mean anything.
what does it mean when the icon is blue? Does it mean it is being accessed?
It's always blue when its on a white background and white when its on a black background. It doesn't mean anything.
You posted my image without my consent. I will see you in court. Honestly. This is a violation of website T.O.S. to post copyrighted material that is not yours. I'm currently on the phone with MacRumors to get your info. I'm not letting this one go. This is serious!
just kidding.
I didn't even know there was a GPRS icon, when does that show up?
All I ever see is WiFi, EDGE or 3G.
One of the first things I noticed. Not a big deal but definitely uglier.
at first i didn't like it, but after a half day's use, i'm starting to like it now.


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Dark Fairy Queen Writerly Bridal Shower
Wings – Eric Martell
eBook Yes
Ever since she'd concealed her wings, the world had grown dim. She was used to the dark – where she came from, the dark pulsed with life. But this was different. This was shadow.
It was almost a shock when she found herself alone. The room where she had gotten dressed and veiled was now a sanctuary, the only quiet room in the building. Surrounded by mirrors, she thought once more about how beautiful her wings would have looked with her dress, her feathers refracting rainbows around her, rainbows which would reflect off the mother-of-pearl beadwork and dazzle everyone who saw her…
But there was no point thinking like that anymore. She loved her wings, that much was true, but not as much as she loved him.
The trip to Earth wasn't supposed to be anything more than a quick trip to go do some human-watching and get away from home for a bit. But nobody had told her just how Kentucky bourbon would affect her, and with her wings hidden discreetly beneath a cute little sweater, she had trouble keeping her balance.
Trouble, hell. She tripped over everything – tables, chairs, seams in the tile, and even a pesky breeze that had zigged just when she'd zagged. That last one was nearly a disaster, as she'd been just about to go arse over teakettle into a quite serious-looking mudpuddle when he'd reached out to catch her.
Even though his plan had gone somewhat astray – that is, unless you assumed that he was just using her as leverage to throw himself into that puddle – as she watched him arc through the air to the inevitably messy conclusion, she was well and instantly smitten.
Telling him that she was from out of town was easy, finding reasons to travel to Earth with increasing frequency without letting anyone from home know what was up was much more difficult. That everyone already knew (her friends gossiped endlessly about the man they'd seen go puddle-diving in a fetchingly klutzy demonstration of mis-timed chivalry), and approved heartily (fairies were notorious romantics) was not a possibility that she'd really entertained. But once he'd offered her a ring, and she'd said yes, their support had been warm and immediate.
So here she was, deeply in love, but wingless, living in what felt like permanent shadow.
The room was beautiful, covered in roses, lilies, and just a hint of pixie dust. Her heart leapt as she looked out over her friends and family from two worlds, gathered together to help proclaim their love. Everything after that was a blur, until he took her hands in his and started his vows.
"I've known I was going to marry you since I first saw you. But I've known something else for just as long. As I was falling into that puddle, you rose into the air, just a bit, and behind you were spread the wings of what I thought at first were an angel. I know that you've kept them hidden ever since. And I know that you would do so for the rest of our lives together. And knowing that you would give up a part of yourself for me – for us – is the most profound gesture of love I could imagine.
"But I don't want that for you. I want you to have your wings. I would never be able to live with myself knowing that you had lost such an essential part of yourself."
He released her hands and stepped back, shrugging his jacket from his shoulders.
"The day after you agreed to be my wife, I had visitors. Your parents came to tell me about what kind of family I would be joining. They knew then what I know now, and they had a solution."
As he spoke, from behind his back unfurled a set of fairy wings, black woven with platinum, as wondrous as the eyes she'd gazed into on so many nights. "I love you, my dark fairy. Please, show us. Show us all how beautiful you really are."
She gaped at him, and turned to see her parents, their wings out, her mother openly weeping. Her love floated over to her and took her hands once more. "It's time."
She kissed him once, and then effortlessly drew her wings from their hiding place. The shadow faded, gone forever. Everything glowed, but none brighter than the fairy who'd married the human.
I wish you the best of luck, Anna and Michael. May you face life's challenges together, knowing that no matter where you go or what you do, you will never be alone and will always be loved.
24 Responses to "Dark Fairy Queen Writerly Bridal Shower"
I always *heart* reading your stories. They are unquic and quirky and heartfelt. This is just beautiful. And I was totes holding in the tears until that toast at the end. GAWD! *sniffles*
This one is one of my favorites! It warmed the cockles of my heart.
In my top 3 this is, beautiful imagery & a great tale.
Such a sweet story.
This just about swept me right away…with a teary lump in my throat too! Absolutely gorgeous!
This is stunningly gorgeous; absolutely loved it and his gesture of pure love at the end. xx
Beautiful vision of the fairy and earthly worlds, how he "fell" in (a) love (puddle) and she was smitten! I had a teary lump too..this was awesome!! Thank you.


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Though South Florida guitarist/singer/songwriter Diego Jinkus's debut full-length is self-released, it sounds professional, capturing a jam-heavy but song-oriented slice of the local world beat scene. The ten tunes rest on a laid-back pop-rock vibe spiced up with Latin percussion and a heavy dose of contemporary jazz. The driving force is the bandleader's nimble-fingered guitar work, impressively skittering up and down the instrument's neck while still maintaining a syncopated rhythm. Lyrics here are entirely in Spanish, and Jinkus's noticeable Argentine accent is charming. Each track features a large rotating cast of guest players, lending a bit of a party vibe, while still sounding smooth. Sometimes, however, things get too smooth, with the production turning overly slick. It doesn't suit such a heavily textured sound, with the energy of bright brass and slap bass just begging to burst through. Still, the fierce grassroots, collaborative spirit evident here shows Jinkus and his cohorts might be onto a ripe, new funky fusion South Florida sound.
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vida is a registered charity, and our funding mostly comes through grants from charitable trusts, although we also rely on fundraising to generate smaller amounts for Eva Women's Services and the No Recourse Fund.
During 2016-17 our work is primarily funded by:
- The Big Lottery Fund: Women & Girls Initiative
- Comic Relief
- Evan Cornish Foundation
- The Brelms Trust
- Allen Lane Foundation
- Sheffield Town Trust
VIDA benefits
VIDA host fundraisers every year to raise money for our EVA Services and the Women's No Recourse Fund [see below].
A big thank you to people who come and dance with such gusto, the bellydancers for their brilliant performances and the fabulous Free Radicals for their marvellous dance music.
And a big thanks to One Billion Rising organisers who shared some of the proceeds from the 2013 & 2015 events with Eva.
See homepage and e-mailings for details of future events!
Women's No Recourse Fund
When vida host fundraising events we often raise money for Sheffield Women's No Recourse Fund, which we set up and administer, for women who have no recourse to public funds.
If women have come to the UK on a Spousal Visa, they are economically dependent on their husband for up to 5 years. If the relationship is abusive, their immigration status prevents them from working or claiming benefits to support themselves and leave the relationship. It also limits access to escape routes like refuges or rehousing, or other publicly funded services. This creates a desperate choice between abuse or destitution. The Sheffield Women's No Recourse Fund provides limited financial assistance to enable the local specialist domestic abuse services to support women and children fleeing abuse for up to eight weeks.
To donate to the Sheffield Women's No Recourse Fund please contact us at the vida office on 0114 275 0101 or download the Appeal Leaflet from the Resources page.


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We recommend routine vaccination against the following diseases:
Most of these diseases can be fatal and all cause distressing symptoms which may be difficult and expensive to treat.
We at St Martins Veterinary Clinic would recommend that puppies start
their first vaccine from 8 weeks of age and complete the course
at 12 weeks. In some cases we would recommend a third vaccine at 16
weeks as certain breeds are more prone to canine parvovirus. (Some vaccines claim a completion date at 10 weeks of age but our research and experience has shown that up to 20% of puppies will fail to
develop adequate immunity at that age with potentially fatal consequences). We would then recommend an annual health check and booster vaccination, although not all diseases require annual boosters
some do. For more information regarding vaccines please don't hesitate to phone us on 01895 444400.
It is stongly advised that bitches are routinely neutered to help prevent:
In order to gain maximum beneft, we would recommend female puppies being neutered from the age of 4 months and males from 6-9 months depending on the breed. Spaying bitches before the first season will eliminate the risk of breast, ovarian and uterine cancer. It is an incorrect belief that bitches should have a season or a litter before being spayed.
We do not advise routinely castrating male dogs. This is because
studies show that the admittedly small risks of surgery and weight gain outweigh the few health benefits of castration and there may be an increased risk of prostatic cancer in castrated dogs. In
some circumstances castration can be beneficial for certain medical and behavioural problems, however this is not always the case. Castration should not be considered as a sole means of
resolving behavioural disorders.
Spaying normally involves a complete ovaro-hysterectomy with the removal of the uterus and ovaries under general anaesthetic. Some vets will advocate performing endoscopic neutering in females but this involves removing only the ovaries and can lead to increased risk of damage to other organs in the hands of an unskilled operator. Opinion is divided on this but leaving the uterus behind may result in uterine disease later in life. In any case, our skillful surgeon can spay a bitch through an incison little larger than an endscopy incision. Castration involves the removal of the testicles which is also performed under a general anaesthetic. Both dogs and bitches recover rapidly from these procedures.There is no benefit from performing vasectomies or using methods of suppression of testosterone in healthy pet dogs, indeed the latter may be harmful to long term health.
Worm treatment:
Dogs and puppies can suffer from a number of worms:
Puppies are born with Toxocara transmitted from their mothers and therefore we recommend worming puppies every 2 weeks from weaning until 4 months of age. Because Toxocara is easy to pick up out-of-doors and can be transmissible to babies and children, we advise worming dogs against this every month for life. Lungworm is becoming an increasing problem in the south east and is inevitably serious and can be fatal. Lungworm is transmitted by eating slugs and snails so puppies and young dogs are particularly at risk.
An alternative to repeated worming with tablets is to use a topical product. We currently recommend Advocate® monthly which will both kill and prevent round worms, is the only product presently in routine use for the prevention of lungworm, and gives control against fleas and some other parasites simultaneously. Even if you are using Advocate, a multi-wormer should also be given once or twice a year times yearly depending on your dog's environment. Please call us for advice on the best way of worming your puppy and dog.
Most effective flea and worm products are prescription only and are only available from vets. We have a wide range of flea and worm products at competitive prices. Many of the products available are in easy-to-apply spot-on formulations that treat fleas and worms at the same time or as palatable tablets.
Other parasites
Dogs can suffer from a number of other external parasites like lice, mites and ticks. Sarcoptic mange (fox mange) is particularly prevalent in this area. Many modern products will treat these parasites at the same time as fleas and worms. Some of these parasites carry potentially fatal diseases. Please ask for advice if you think you have a problem with these parasites in your dog.
St Martins Veterinary Clinic
126 Station Road
West Drayton
Tel.: 01895 444400
01895 445144
Fax: 01895 431520
E-Mail: email@example.com
follow us on Twitter @StMartinsVet
like us on Facebook StMartinsVet
Or use our contact form.
Please note that out of hours you will normally be directed by an answer phone message to Vetsnow. Please follow this link for further details and their advice and guidance.
If you are looking for employemnt in the
veterinary industry click here:
We collect and store personal data to identify clients in order to provide your pets with the best possible care. To view the basis on which we collect and store data and your rights relating to this please click on this link.


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About this tuition group
- Level: primary 1 to primary 3
- Subject: Maths
- Max Class Size: 3
Class days (1 Time(s) per week)
- Tuesday 05:00 PM - 06:30 PM
204 Pasir Ris Street 21
Singapore 510204
This is a listing for a small group tuition class. Students will have to visit the tutor's specified location every week.
To sign up, just book now and lias with the tutor directly!
Why ManyTutors?
- Great savings. Enjoy $15 off when you book here.
- No credit card needed. Please make payment directly to the tutor.
- 100% Satisfaction. Improve your grades fast.
More Information About This Class
-Going through questions asked by students
-Go through important notes and questions prepared by myself
-My place only has my mum (she's a housewife) and my younger siblings in the day.
-Small group which is easier for students to concentrate.
Tutor's Experience
Hey, I'm Valery. I've been tutoring P4 maths (group), P3 maths 1-1 as well as P6 maths, science and english. I'm from Temasek JC and currently waiting for my A level results. During the holidays, I've prepared self made notes that will benefit the students in their school work. I believe that joining my tuition isn't just about scoring their As but also developing their character as a person. I am patient and will use different methods of teaching to engage with the students and ensure their understanding.
(Contact tutor directly for other slots)


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What Mike Judge, a very wry cultural commentator and the creator and force behind King of the Hill (also Beavis and Butthead) really took aim at was something Andrew Root addressed in a recent article for Christianity Today, "Why Your Millennial Outreach Needs a Bit of Bonhoeffer: Millennial anxiety sabotages attempts to engage the next generation. Dietrich explains why."
Bonhoeffer said youth ministry is first and foremost a theological task. It is not a sociological or cultural task or a church growth strategy. Of course, there are sociological and cultural factors to consider when ministering to youth. But Bonhoeffer would argue that youth ministry is first and foremost about the encounter of the divine with the human.Being a Christian is about nothing apart from being a disciple of Jesus Christ, that is, someone who endeavors to live in communion with Him and form his/her being by trying live life according His teachings, no matter if you are 15 or 95. In the First Letter of John we read: "If we say, 'We have fellowship with him,' while we continue to walk in darkness, we lie and do not act in truth. But if we walk in the light as he is in the light, then we have fellowship with one another, and the blood of his Son Jesus cleanses us from all sin" (1:6-7).
Again, who could disagree? Except that youth ministry today often puts theology on a back burner. Youth ministry in North America became full blown after a youth consumer culture emerged in the 1950s, and took shape in response to the mid-'60s youth countercultural movement. The binding of the counterculture youth movement with a consumer society (see Thomas Frank's book The Conquest of Cool) has embedded a "youthful spirit" deep within our cultural consciousness
While the DC Talk version of this song may be more familiar to those acquainted with CCM, Charlie Peacock, one of my favorite Christian music artists, wrote the song and our traditio is him performing it brilliantly:
Charlie was also featured in a previous Καθολικός διάκονος Friday traditio- "Living in front of God."


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- This event has passed.
Paul Filipowicz Blues Band at GMH
December 14, 2018 @ 8:00 pmFree
Paul Filipowicz, Chicago born Lockport, IL raised (singer, songwriter, guitarist, harmonica). Over the 30+ years fronting his own band, he has played venues from the mid-west to Denver to stints in Texas and Mississippi. Some of his fondest memories are the shows with "Hound Dog Taylor" and "Mighty Joe Young". Luther Allison was a great friend of his who once told Paul "I know you're a bluesman and you know you're a bluesman and every time you take the stage you got to prove it!" Come watch him prove it at Gibson Music Hall!


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We will be appearing tonight at Taking Shape, The Shambles, Worcester with a small Latin showcase to help them launch their new eveningwear collection!
Stores throughout the UK will be holding Strictly style events with discounts and more to launch their new range of evening wear ready for the party season! In Worcester, we will be taking to the floor Latino style with a dance showcase. The store will also be hosting a catwalk displaying their new fashions, as well as complimentary drink upon arrival.
The evening starts at 6pm, and we look forward to seeing you there.


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Here at Affiliate Machine our management team has a combined 40 plus years of successful affiliate marketing experience, backed by impeccably skilled IT professionals, and a seasoned staff of caring customer service experts.
Our number one goal that guides each day is providing ever better technology, service, and opportunity to our affiliates and merchants. You can expect us to continue to develop the finest CPA Network on the Web.
Our relationships are the most important thing we have. Our success is built on our relationships with our partners, our merchants and affiliates. We focus on building relationships with partners that are just as committed as we are to long-term goals.
Performance based marketing lowers the barriers to entry for businesses that want to sell products and for those who want to drive traffic. Our performance based marketing platform is the most effective way to drive traffic or generate commissions.
Our first priority is to protect your brands reputation when it is marketed through our performance-based platform. We understand a brands reputation is everything. Our job is to maintain the image, integrity and intellectual property of merchants.
Affiliate Machine President Jude LaCour directs our overall vision. He has been deeply involved in ecommerce since the very beginning of the Internet. He is intimately acquainted with all the challenges and immense opportunities that accompany affiliate marketing. Jude started his online marketing career in 1992. In 1994, he created his first affiliate program. He has managed several very successful affiliate programs since that time. He is dedicated to giving affiliates the best possible tools that will ensure their success.
Hitesh Rawal is our Director of Information Technology and leads our entire I.T team in India. Hitesh has worked with virtually every major retail sector. He speaks 9 languages, giving him a unique ability to understand the concerns and desires of our many customers spread around the world. Since 2005 Hitesh has developed, managed and promoted numerous web, e-commerce and online marketing projects in various industries.
Mike Fox is our Director of Operations and manages our operational and financial activities. During Mike's career he has been the CFO of a NYSE Euronext listed company and a Nasdaq listed company. He has experience managing diverse operations across multiple countries and is bilingual in English and Spanish. Mike founded a systems integration company that was an early innovator in document management systems and process reengineering. He also was the COO for a software development company. He is focused on providing our merchants and affiliates with the support and tools needed for their success.
Senior Project Manager
Senior Project Manager
Senior Quality Analyst
Team Lead UI Development
Senior Software Engineer
Senior Software Engineer
Software Engineer
Senior Data Analyst
Software Engineer
Graphic Designer
UI Developer
Senior SEO Executive
SEO Executive
SEO Executive
Administrative Assistant
We are extremely pleased with the work done by the Affiliate Machine team during the process to launch our affiliate program. We were new to affiliate marketing and didn't know what to expect but were pleasantly surprised by the dedicated support given by Affiliate Machine. The quality of the affiliates and the tools we are being provided are very impressive. We decided to go with a very attractive commission structure for the affiliates based on Jude's recommendations. He convinced us that we will be offering a commission to the affiliates that will be unmatched in the industry. Plus we love the campaign creation and reporting tools. We know Jude has a long history in affiliate marketing and we are very happy to be part of his new launch.
Kevin Wright President, Beloved Diamonds
Jude has taken us from just another seller on ebay to the point of working with world class affiliates on our own marketplace. He was with us every step of the way to take us from zero to launching our incredible site. I don't think there are many people that have his experience in affiliate marketing or e-commerce. We are very happy to be working with the Affiliate Machine team, it is more like a partnership than anything else. I would highly recommend them to any merchant looking to get started with e-commerce or to expand their existing site's traffic and sales.
Brittany Pavelic CEO, Eluxey
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Welcome to ChillOut's– it's time to Shake your Tail Feather!
ChillOut festival is a proudly regional LGBTIQ festival - it does not attract the same level of financial support as festivals in the major capital cities. Festival planning, co-ordination and management roles are mainly filled by our stunning volunteers who work all year round to make these events happen. During the Festival weekend we draw volunteers from Melbourne and the local region. These are our doers on the ground and their efforts ensure we can provide a well-run Festival. Say hi to them on your weekend.
Use the shuttle bus provided to access all venues rather than take your car.
Enjoy and party safe!


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Corporates like Jaiprakash Associates have chosen not to account for losses on FX exposure in the accounts for the first half of FY09. As per current calculations, the company will lose about Rs 3 per share in earnings post-FCCB accounting. Losses of this magnitude when accounted for, will make JP's result move into RED by end of FY09.
These and many other stocks mentioned below are likely to face severe de-rating in the coming months, as the deliberate RBI policy to keep the Rupee weak implies a permanence in FX losses (Accounted or not) as the Central Bank has carried out a 20 per cent competitive devaluation of the Rupee against the Dollar, just like so many South East Asian nations and those in South America.
Indian markets have in the last few years traded at a premium to other regional markets because of better corporate governance, superior disclosures, high management quality and better capital productivity, apart from superior and consistent earnings growth. In a scenario of rising risk aversion, investors will take a tougher view on companies that adopt 'aggressive' accounting policies, even if these are in line with prevailing accounting standards.
This will reflect in the de-rating of such stocks, relative to peers that adopt 'conservative' accounting policies. During 1QFY09 we have seen a number of companies resorting to accounting policy changes, charging FX losses to balance sheet, subsidiary stake sale to group entities and other accounting practices to buoy reported profits.
Permitted, but not best practices
Capitalization of FX losses on FX debt, forex contracts etc. FX losses on translation on FCCBs not being recognised under the assumption that FCCBs will necessarily be converted.
Losses on outstanding FX derivatives, while being disclosed, have not been provided for in the P&L as per AS30 (most companies do not follow AS-30 as it becomes effective from 2011 )
Transfer of assets to subsidiary companies or group companies to boost stand alone profits and without any clarity on valuation methodology or justification of the same. Increased instances of related party transactions are visible.
Changes in depreciation policy and revenue recognition policy to buoy profits or revenues.
Fudging Up Accounts, In a permitted way
The following stocks are likely to face a severe de-rating on the stock markets.
Anantraj Industries
, a north Indian commercial developer, transferred part of one of its projects (0.52mn sf out of 0.75mn sf in a mall in Delhi) to its wholly owned subsidiary and consequently showed equivalent revenues in its standalone results (93% of 1QFY09 revenues).
As against standalone revenues of Rs1.72bn and net profit of Rs1.52bn, consolidated revenues are Rs104.8m and net profit of Rs77.6m. Out of the consolidated revenue of Rs104.8m, Rs68.05m (65%) is from the ceramics business.
DLFs non-DAL revenues declined 44% QoQ to Rs22.5bn and around 40% of sales have been to DAL, a group entity. 44% of debtors are DAL and of total debtors, the share of DAL has increased during the quarter with DAL receivables increasing by Rs14.5bn QoQ.
During 1QFY09, sales to DAL were Rs15.6bn, which is marginally higher than the increase in receivables from DAL. We would like to add that DLFs high level of transactions with group company DAL and high level of receivables has been a point of debate since it went public.
Dr. Reddy's has adjusted mark to market losses on outstanding US$250m of hedges in balance sheet, while P&L reflects forex gains realised. The company also reclassified its contract manufacturing business (CPS) revenues into API and Formulations, which makes it difficult to analyse its segmental performance.
Himatsingka in one derivative contract had mark to market losses of US$41.5m as on March 24, 2008 and no provision has been made since the company has filed a case in court against the concerned bank. In case of another derivative contract, mark to market loss of Rs1.58bn as on 30th June has not been provided for since the derivative contract is still open.
HCL Tech has normally had a very large hedge position compared to its revenue base. While the rupee was appreciating, the company reaped benefits of this and reported US$79.2m in forex gains in FY07. The company has always maintained that it would prefer to lock-in a constant INR/US$ rate through hedging rather than suffer from the currency volatility.
However, the company unwound US$540m of hedges in Jun-08 and booked large forex losses. We find this change in forex policy surprising and the company has likely brought forward its potential FY09 FX losses to 4QFY08 through this change in policy.
Jaiprakash Associates did not provide for FX losses on outstanding FCCBs of US$400m through its P&L and plans to provide for the FX losses/ gains at the end of the year.
Jet Airways changed its depreciation policy from WDV to SLM, and thereby wrote back Rs9.2bn into its P&L, which helped the company to report profits during the quarter. It also helped Jet to report higher net worth, which will help in keeping reported gearing low. This is a one-time exercise. Jet also capitalised forex loss of Rs6.2bn on forex debt and adjusted it against carrying value of fixed assets.
Prajay Engineers, Hyderabad based developer, reported a loss in its fourth quarter results against expectations of a profit. The company "lost" records for a project worth 40% of its annual revenues at the site office.
The company in its press release said - "After the year end, basic records relating to sale agreements / revenue and construction expenses of one of the Projects of property development were lost at the site office, Vishakapatnam. The auditors in their report have stated that they were not able to verify the books and records relating to income of Rs1437.71m and relevant construction cost of Rs752.654m. Management is making all efforts to locate/ retrieve the lost records."
Ranbaxy has mark to market losses of Rs9.09bn on forex derivative contracts, which have not been provided for because the company believes "the gain on fair valuation of underlying transactions against which the derivative transactions were undertaken amount to Rs10.3bn." This argument is against the principles of conservative accounting wherein mark to market losses are being offset against assumed future profits.
Reliance Communications has adjusted short term quarterly fluctuations in foreign exchange rates related to liabilities and borrowings to the carrying cost of fixed assets. The company adjusted Rs1.09bn of realized and Rs9.55bn of unrealized forex losses in the above manner.
In addition, the company has not recognised Rs3.99bn of translation losses on FCCBs, since the FCCBs can potentially get converted, although the FCCBs are out of money. Adjusted for all the above, the company would have virtually no profits in 1QFY09.
Reliance Industrie
s, in continuance of its policy, adjusted "foreign currency exchange differences on amounts borrowed for acquisition of fixed assets, to the carrying cost of fixed assets…which is at variance to the treatment prescribed in AS11." Had AS11 been followed, profits for 1QFY09 would have been lower by Rs9.4bn (23% of reported net profits).
Sobha Developers, a south Indian developer, changed its accounting norms in 1QFY09 for revenue recognition which facilitates revenue being recognized earlier in a project cycle. According to its press release, if the accounting policy had not been changed, the company's 1QFY09 PBT would have been lower by 20%.
Excerpts from the company's press release: "With effect from April 01, 2008 the Company has changed its accounting policy for revenue recognition for sale of undivided share of land (group housing) on the basis of certain minimum level of collection of dues from the customer and / or agreement for sale being executed rather than criteria relating to the project reaching a significant level of completion to align it with revenue recognition policy for sale of villa plots.
This has been resulted in additional revenue recognition and higher profit before taxes of Rs321m and Rs150m respectively during the quarter ended June 30, 2008."
Tata Motors has transferred 24% stake in Tata Automotive Components (TACO), a company with revenue of US$675 in FY07, to Tata Capital, a group company, and booked profit of Rs1.1bn in 1QFY09. Management has declined to disclose the valuation methodology.
Senior management of Tata Motors, in a conference call with analysts, said, "I would not be able to share with you the specific valuation methodology, except to say that the things are done by an independent reputed firm and based on the company's track record and the future business opportunity."
Tata Motors has also changed its methodology for calculating provisions for doubtful receivables, which resulted in higher reported ebitda to the extent of Rs507m (10% of ebitda).
TCS, the software major, increased its depreciation policy on computers from 2 years to 4 years. As a result, 1QFY09 PBT was higher by an estimated Rs500m (c.4% of net profit in 1QFY09). TCS follows cash-flow hedge accounting and till FY08, it used to recognise hedging gains on effective hedges in its revenue line, thus boosting the reported revenue growth and EBIT margin.
In FY08, TCS had Rs4.21bn from hedging gains, of which, Rs1.37bn was included in the revenue line. However, from 1QFY09, TCS will report all forex losses/gains below the EBIT line in other income. Thus the losses it had on its hedge position will no longer be booked in the operating line.
Zee Entertainment withdrew its buyback offer "for the time being" without assigning any other reason. This happened after SEBI made it mandatory that companies will have to complete the entire buy back within the stipulated time, if the stock is trading below the maximum buy back price at the end of the buy back period and the buy back amount has not been completed.
Friday, November 21, 2008
Copy of post from "Then Indian Stocks" web site
Corporates like Jaiprakash Associates have chosen not to account for losses on FX exposure in the accounts for the first half of FY09. As per current calculations, the company will lose about Rs 3 per share in earnings post-FCCB accounting. Losses of this magnitude when accounted for, will make JP's result move into RED by end of FY09.


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September 17, 2009
Cocorosa Tote and the Pleasures of Etsy
6 comments:
- the NEO-traditionalist said...
Ohhh these quotes are too cute! Thanks for sharing. Enjoy your weekend!
XX Kate "the NEO-trad"
- 9/18/2009
- Bunny Rose Cottage said...
I love the totes!! Dont you just adore Etsy? I could spend the whole day shopping there ~ in fact, I think I have, lol!!!
- 9/18/2009
- Susu Paris Chic said...
The tee looks like quite a jewel. Maybe with a pair of silver leggings... if it's too big I mean?!
Have a great and stylish weekend!
- 9/18/2009
- l'air du temps said...
i was thinking of buying a fashion's night out t-shirt. then i got greedy and wanted one from every city... nyc, london, paris... enjoy! let us know if you can shrink it...
- 9/18/2009
- KIRAFASHION said...
I wish my city could have such a cool event! Vogue is the best!!!
Many kisses,
- 9/21/2009
- Red Lipstick Style said...
I know what you mean about wanting one from every location....I had to make a hard decision! Next year I'll get another locality!
Susu, I love your idea about the silver leggings! I was in J Crew Friday and saw a silver scarf, tried it on, and it was tres chic!
By the way, the t-shirt did not shrink! It is very well-made (haha, just when you want it to!)
Hope everyone had a great weekend!
- 9/21/2009


text: Skulls & Daggers Additions to the family, by Alexander McQueen. I got the one in the centre a few weeks ago. It called my name from a pretty long distance and it was love at first sight. His eyes are very blue and he has a dagger across his head. FashionBarbarellaNovember 11, 2011jewelleryComment Facebook0 Twitter LinkedIn0 StumbleUpon Reddit Tumblr 0 Likes


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The intruder
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11 responses
Donald Garrett gave props (1 Nov 2012):
Sonia Adam Murray gave props (1 Nov 2012):
Dunja Kolar gave props (1 Nov 2012):
excellent photo
Davide Simone (Deleted) gave props (1 Nov 2012):
Fantastico colpo d'occhio !!! Come sempre !!
Susan Littlefield gave props (1 Nov 2012):
Fantastic capture! And the intruder looks very angry!!
Donna Mullins (Deleted) gave props (1 Nov 2012):
wonderful colors and a great photo of the walkers AND the intruder. :-)
Richard Knight gave props (1 Nov 2012):
Such a good shot, expressions and all!
Raymond Fausel gave props (2 Nov 2012):
cool shot
Elyseo gave props (2 Nov 2012):
si vede il passaggio dei secoli!! ottima!
Michele Wambaugh (Deleted) said (6 Nov 2012):
I LOVE this! WONDERFUL!
Carlo Pagan gave props (7 Nov 2012):
WoW WoW!!!!
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Pans & Tilts…No Smoking, Laaga Chunari Mein Daag, Star affairs and publicity, Salman Tarzan…
Scripting his latest movie, "No Smoking", Kashyap must have realized that open confrontation with the authorities does not quite pay. So, he plays around with words and actions, and presents what seems like a strong indictment of cigarette smoking. But scratch this layer, and what unfolds is quite another thing. To premiere at the Rome International Film Festival (opened October 18), "No Smoking" is experimental that tries out unique colour tones and editing possibilities, but the picture is unlikely to get into the commercial circuit. It will possibly fare very well in festivals and go on to attract critical attention.
Kashyap, who is better known in Indian cinema circles as a writer (he penned the dialogues for Deepa Mehta's "Water" among others), portrays K (model-turned-actor John Abraham) as an arrogant, insensitive executive, whose chain smoking habit irks his pretty wife, Anjali, (Ayesha Takia). When she can take it no more, she enlists the help of a detoxification centre, run by an autocratic godman, Shri Shri Prakash Guru Ghantal Baba Bangali Sealdah Wale (Paresh Rawal).
Director Pradeep Sarkar makes look and feel good cinema. If his earlier "Parineeta" (The Married Woman) adapts a 1914 Bengali novella by Sarat Chandra Chattopadhyay and sets it in the Kolkata (Calcutta) of early 1960s, his latest " Laaga Chunari Mein Daag" (Journey of a Woman) cuts to more modern times. Set in the holiest of Indian cities, Varanasi, the work, however, pans across Mumbai (Bombay), Switzerland and Spain, dramatically effecting a clash of tradition and modernism, of subjugation and freedom. Emotional and spirited, the movie mounted on colourful sets that turn Varanasi into an ethereal, lamp-lit city is unlikely to step into the arthouse circuit, though its box-office potential within the country and outside seems promising, given the eye-catching costumes and breathtaking locales. Song sequences in Switzerland and Spain appear as marvellous picture postcards, but are hardly relevant to the plot.
"Laaga Chunari Mein Daag" – which literally means "stain on my veil" (a term used for a fallen woman) – tries hard to project the modern Indian woman, but does not quite succeed because it appears to have been scripted a good 10 years ago, borrowing the ideas and ideals long buried.
Bollywood is always on the lookout for publicity, and could there be better promotion than star affairs. Admittedly some are fabricated, conceived and created in the minds of publicists. Years ago, when Raj Kapoor made "Sangam", a rumour (so they say) of a torrid affair between Raj and Vyjayanthimala was spread, and this really evoked public curiosity, pushing up ticket sales. The lady writes in her just released autobiography, "Bonding…A Memoir", "It was all the manipulative doing of the Raj Kapoor banner's PR drive…". Today, we see that all over again: making use of stars and their love relationships to generate a buzz around movies. With Shahid and Kareena breaking up, their latest, "Jab We Met", to open worldwide October 26, is hot. With Kareen now holding Saif's hand, Chopra's next venture, "Tashan", is bound to tingle. Cinema is magic all right, and with stars providing enough fodder for fertile minds, there is no end to enchantment and thrill.
Tailpiece: Salman Khan will play Tarzan, in a film titled "Tarzan", to be helmed by Anees Bazmee. Salman says that he has always been a great fan of the jungle man, who made friends with animals and a lover out of Jane. I wonder who Salman's Jane will be. Katrina Kaif, I presume. But before Salman can fling his shirt away and show off his chest, he might, just might, have to don the jail dress for a while.
(Webposted October 25 2007)


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Schools at a glance
- Few investments are as lucrative and reliable, with yields of between 12% and 25% possible
- It's also a noble calling, as you're doing something for the public good
- You get to keep your 'customers' for, on average, seven years
- Schools can cost anywhere between £500k and £20m, but most good schools start at £2m
- There are around 510,000 children in independent schools
Partly as a result of the perceived shortcomings of the state system, and partly because of greater affluence in British society, more parents are choosing to pay to educate their children privately.
Despite these trends, most people are unaware of quite how lucrative running a school can be (although it does require a substantial initial investment). "It gives very long-term and secure returns if the school is managed correctly," says Piers Carter, director of STC, a business broker that specialises in selling schools.
People are prepared to give up luxuries such as holidays to pay for this product
Piers Carter, STC director
STC specialises in prep schools, which are no longer targeted purely at those aspiring to attend a public school. Many parents see these as gateways to grammar schools, or just as a means to give their children a kick-start in life.
'Repeat business' is a phrase that sits awkwardly with public service businesses such as schools, but, for all intents and purposes, it is something you get a lot of if you run one. "You keep your customers for, on average, seven years, and you get your cash in advance," says Carter.
"Put simply, people are prepared to give up luxuries such as holidays to pay for this product. Once people are committed to independent education, they're very reluctant to give it up."
He adds that, during the recession of the early 1990s, it wasn't until around 1995 that schools began to have problems - "by which time, granny had sold her Range Rover".
It is possible to buy a school as a fully managed package, with head teacher, bursar and reliable staff already on board. Depending on what you are buying, returns of between 12% and 25% on your initial investment can be achieved.
The price of such schools ranges from between £500k and £20m, although Carter says that a good quality school will typically cost between £2m and £5m in the more affluent areas of the country, for both leaseholds and freeholds.
Schools will usually give better returns than property, and by purchasing a leasehold you will get 'more school' for your money. Schools typically charge between £2k and £3k per term for an average of around 300 pupils, although school sizes obviously vary considerably.
Foreign buyers
Just as the education market has diversified over the past few years, so too has the profile of buyers of schools, now including educational companies, ex-teachers and private investors, some of whom come from overseas. "There are many more foreign buyers," says Carter.
"There is a huge interest from buyers from Mexico to Dubai. It's partly because of the perceived strength of UK property and the UK economic climate."
Clearly, schools are a lot more expensive than many other businesses, but loans can be secured and agencies such as STC have strong links with companies in the financial services industry. Banks are quite aware of how good an investment a properly run school can be.
When you come to assess a school, you should consider factors such as how well paid the staff are, the condition of the premises and how big class sizes are. Location, of course, is also a big factor, with schools in the Home Counties at a premium.
"If you want a bargain, buy in a rural location," Carter advises. "If you want a secure market, then buy in an urban location." There are other factors to consider. For example, "smaller buyers want accommodation for the family as well," says Carter.
But personal involvement can be minimal. Carter and his wife have owned a school since 1978 and only devote a day a week to its management - the result of employing good staff and, most importantly, a good headmaster. Conversely, he doesn't recommend trying to turn a failing school around unless you have some experience of running an educational institution.
You might consider expanding the range of facilities at your school. For example, at Carter's school, he has added a nursery with the help of a competent manager.
Running a school is satisfying because you're doing something for the public good. If you get it right, then you could be making a significant contribution to the moulding of tomorrow's scientists, engineers and captains of industry.
Nevertheless, Carter's final comments are about the financial benefits: "I really think there is no better business in terms of long-term stability."


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Optical coherence tomography as a means to characterize visual pathway involvement in multiple sclerosis
Purpose of review Optical coherence tomography (OCT) is a noninvasive in-vivo imaging tool that enables the quantification of the various retinal layer thicknesses. Given the frequent involvement of the visual pathway in multiple sclerosis , OCT has become an important tool in clinical practice, research and clinical trials. In this review, the role of OCT as a means to investigate visual pathway damage in multiple sclerosis is discussed. Recent findings Evidence ...Read Full Article


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ANAHEIM – It might be "Break Out the Red Week" at Angel Stadium. but the Angels are breaking out in black and blue.
Left-hander Joe Saunders had his shortest start of the season Wednesday, retiring just four of the 12 batters he faced and digging a 6-0 hole for his team.
The Angels nearly dug their way out before losing, 6-5, to the Oakland A's in a sloppy game at Angel Stadium that manager Mike Scioscia wasn't even around to see end. He was ejected by home-plate umpire Paul Schreiber during one of the night's signature moments – a pitching change – in the seventh inning.
But even at that early hour, Scioscia would have found a long line for the showers. The A's and Angels went through 11 pitchers in the game.
More worrisome, the Angels ended the game with a long line outside the trainer's room. Infielders Howie Kendrick, Erick Aybar and Chone Figgins are all nursing injuries.
Kendrick left in the fourth inning with a recurrence of the left hamstring problems that landed him on the disabled list for 42 games earlier this season. Aybar left in the ninth with the same problem – tightness in his left hamstring.
Career outfielder Juan Rivera finished the game playing second base, his first major-league experience at the position. Figgins was unavailable after a toe injury suffered Tuesday.
"It's tough right now," Scioscia said. "I worry about all three. Figgy's toe – he was hobbling around. Erick Aybar is as tough as they come, so when he has to come out of a game, you know it's serious. And with Howie, it's revisiting something that happened earlier in the year, so we're naturally concerned about that.
"We're going to have to do some things."
Immediately after Scioscia spoke to reporters, Angels GM Tony Reagins joined him in his office behind closed doors to hash out what roster moves are necessary.
Rosters can be expanded beginning Monday, but the Angels are far too shorthanded now to wait for that. They need infield help and pitching (Brandon Wood and Darren O'Day, most likely) after going to their bullpen for 7 2/3 innings Wednesday. Kendrick is the most likely to land on the disabled list, given his hamstring problems earlier this season.
"It's nothing to the extent of what happened in Seattle," Kendrick said, referring to the mid-April injury that sidelined him into late May. "But I know it's there a little bit. Maybe just lunging for the bag, it kind of grabbed, overextended my muscle. It sucks that it happened to be honest with you.
"Hopefully, it's just a couple days or something like that."
Saunders has now given up 12 runs on 17 hits in only 6 2/3 innings over his past two starts.
"I think it was a classic case of a pitcher getting up in the zone and flattening out his sinker," Scioscia said. "He just had trouble getting the ball down in the zone and letting the movement work for him. He got behind in counts and couldn't really get to his other pitches, his breaking ball and changeup."
Shane Loux, Darren Oliver, Jose Arredondo and Justin Speier were stellar out of the bullpen, combining on 7 2/3 shutout innings in relief of Saunders.
But after making it 6-5 in the fifth, the Angels stalled, finishing the game 3 for16 with runners in scoring position, stranding 13 baserunners.


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Samsung device running Bada operating system will become the second handset to support Quick Tap payment system following launch on Tocco device in May
The Samsung Wave 578 (pictured) will be the second handset to be compatible with Orange's Quick Tap near field communication (NFC) payment system.
The Wave 578 uses Samsung's own Bada operating system, and comes with a 3.2 inch screen and a 3.2 mega-pixel camera.
Barclaycard, Barclays debit card and Orange credit card users can use Quick Tap by putting up to £100 on a pre-paid card. The money can then be spent at more than 50,000 outlets equipped with NFC terminals.
Stores that have installed the terminals include branches of Prêt a Manger, EAT, Little Chef, Wembley Arena, Subway, Wilkinson and McDonalds.
Barclaycard is offering customers who join the QuickTap scheme a £10 joining reward and 10 per cent cashback on all Quick Tap purchases for the first 90 days.
Orange director of propositions Simeon Bird said: "We're pleased to be offering the Samsung Wave 578, which is the next in a range of Quick Tap enabled mobiles we have planned for the UK.
"Only on Orange will customers benefit from the greater convenience and control over their high street purchases which Quick Tap provides them with."
Orange launched Quick Tap on the Samsung Tocco in partnership with Barclaycard in May. Last month, Everything Everywhere director of mobile payments and ticketing Jason Rees said that take up had been "in line with expectations".
O2 is set to launch its own mobile money service, O2 Wallet, which will include an NFC payment element, before the end of the year.


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R.I.P. James Bothwell, 1986 Principal, Morgan Park School
James W. Bothwell died on Jan. 13. He had a long career as a teacher and principal in St. Paul, but in 1986 he had a stint in Duluth as Morgan Park Junior High School's interim principal, following the mid-school-year retirement of longtime principal Milan S. Karich and preceding the launch of Jon Vomachka's reign.
I was in seventh grade and not much of an outlaw during Bothwell's brief term, so I don't have any good stories to relate, but I remember him seeming to be quite a nice guy. Does anyone have more specific memories to share?


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We may not get the chance to see Oprah command Task Force X after all. According to Latino Review, Viola Davis has won out over Oprah Winfrey and Octavia Spencer for the role of Amanda Waller in David Ayer's adaptation of DC Comics' Suicide Squad.
The acclaimed powerhouse actress is red hot as her ABC drama How to Get Away with Murder crushed the competition on Thursday nights and has all the elements to make a great Waller.
Waller is a no-nonsense and stern taskmaster who manages a group of supervillains enlisted by a government agency to perform dangerous black operations in exchange for lighter sentences if they survive. It takes someone with a presence, a bravado and confident demeanor to embody a character like Waller and there's little question Davis can do that.
It's quite the casting considering Oprah was first on the studio's wish list but getting Davis is no consolation prize. The critically acclaimed actress can command an audience. She joins an already star-studded cast that includes. Will Smith (Deadshot), Jared Leto (Joker), Margot Robbie (Harley Quinn), Tom Hardy (Rick Flag), Jai Courtney (Captain Boomerang), and Cara Delevingne (Enchantress).