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Quantify DNA in gel electrophoresis bands - (Mar/26/2013 )
DNA ladder can provide a good estimate on the amount of DNA that is present in your bands. Look at the DNA ladder image on the manufacturer's website. It will give you a picture with the sizing of your ladder and also the ng of DNA at each sized band.
If you have HindIII DNA ladder, I would use that. I prefer it to semi-quantify the amount of DNA at a particular size.
I believe Sylvia wants to quantify the amount of the DNA not the size. Yes you can, and can do so in many ways. It is called DNA Quantification by Gel Densitometry. The commonly used program is ImageJ, a free program. You can use other programs such as Photoshop to obtain the mean pixel intensity value by using the histogram tool
You can quantify the amount of DNA based on the DNA ladder you are using. http://www.norgenbiotek.com/display-product.php?ID=50
Every new DNA ladder provides you with both the size and the relative concentration of the DNA ladder band, at that particular size. This is the method I use to determine the vector:insert ratio for my ligation experiments. Remember, this is semi-quantitative, but it provides a decent estimate. PCRman is correct. Using a visualization software would make your readings more accurate, but judging by your eye is also a good representation.
Thank you for the replies. I downloaded and tried the ImageJ but the peaks I get after analyzing my bands is not right. Eg: I have 2 bands, but it gives me half peak, one full peak n another half peak. Therefore I cant analyse the peaks and get the relative densities. Any other free software suggestions?
Thank you.
I'm sure you can get it to work. Open up the provided gel image in ImageJ and try to obtain the same numbers the have on there NIH page. http://rsbweb.nih.gov/ij/docs/
You probably need to adjust your scales. Good luck
Does densiometry for DNA have similar pitfalls as it does for protein WBs?
Thanx. I managed to get the Image J to work. Because it is gray scaled, the peaks were upside down actually. There is a program from Thermo Scientific MyImageAnalysis also very good.
Thanx for all the help..


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Making it to the Big Leagues
Two Plymouth State University College of Graduate Studies alumni have made it to the big leagues. Erwin Valencia and Ichiro Kitano are not running the bases; they make the running possible by preventing injury and rehabilitating players when injury does occur. Valencia is the Major League rehabilitation coordinator and team physical therapist for the Pittsburgh Pirates, and Kitano is the Minor League athletic trainer for the Philadelphia Phillies.
Valencia G'02 and Kitano G'03 both earned master of education degrees in athletic training. Following graduation, they began their careers at Division I colleges after graduation, eventually moving to the major and minor leagues, respectively. Reflecting on his time at Plymouth State, Valencia noted two people who had a profound impact on his thinking, "Dr. Julie Bernier and Dr. Linda Levy were significant pieces in my graduate life at Plymouth. They imparted on me a true introduction and appreciation for the athletic training profession, and were monumental in mentoring me to make the right decisions on my way to where I am right now."
The balance Kitano found in his program of study between courses in education and athletic training was significant, "I took classes related to athletic training. At the same time, I had to take classes related to education," said Kitano. That helps me out sometimes when I communicate with young players. I think that I am not just an athletic trainer for them, but also I am an educator. I try to influence them in good ways. When I was in the graduate program, my English was not as good as it is now. All of the professors in the department and even classmates helped me out. Therefore, I try to pick up Spanish and give our foreign players from the Dominican Republic or Venezuela comfort when they need to talk to me."
The master's programs in athletic training integrate practicum and internship experiences. Students are provided the opportunity to practice their academic training outside of the classroom under the guidance of an experienced trainer. Valencia's mentor during his internship, Chuck Carter, ATC, of Tilton School in Tilton, NH, had a significant impact on his way of thinking. Valencia incorporates in his "practice philosophy" the skills that he learned from Mr. Carter during his experience at Tilton School.
Although both Valencia and Ichiro have moved onto bigger towns, warmer climates, and advanced rehabilitation and training levels, their reflections demonstrate their appreciation for their graduate experience at PSU. "I enjoyed my time in Plymouth and the state of New Hampshire. It was a beautiful place to spend the time for school," Ichiro remembered. Valencia recalls, "The beauty of the quaint campus, the easy access to Professors, and the genius of the people I was surrounded by made for an overall great experience for an ambitious, yet life-loving Filipino boy from California like me."

subset: commoncrawl


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This week, the world's first three living buildings were certified. The projects are the Omega Center for Sustainable Living in Rhinebeck, N.Y., Tyson Living Learning Center in Eureka, Mo., and Eco-Sense, a private residence in Victoria, B.C.
Omega and Tyson were fully certified as 'Living.' Eco-Sense received 'Petal Recognition' for meeting four of the six goals.
Today's DJC has the story here. I've previously written about Omega here and Eco-Sense here. For much more information, visit ilbi.org.
As someone who's been covering this topic since April of 2007, its really exciting to see this idea become a reality. The cool thing is that these are just the first of many projects around the world. Locally, the Bullitt Foundation's Cascadia Center for Design + Construction, designed by The Miller Hull Partnership, is the highest profile project. Other projects include an addition to the Bertschi School by the Restorative Design Collective that is already under construction and could become the first living building in the area, and The Valley View Middle School in Snohomish, by Dykeman. In Portland, the Oregon Sustainability Center is another high profile project. I, for one, am really interested to see how these projects turn out.
However, I'm also baffled by the national media's failure to cover the story (I should point out that the Seattle Times and The Oregonian have both written about projects involved in the challenge). A month ago, Jonathan Hiskes at Grist interviewed Jason McLennan, the challenge's creator. But that's pretty much it. The New York Times recently profiled Passive Houses. The living building story, especially now that three have been certified, seems just like their kind of feature.
Is this topic too specific to the building industry? Does it not have broad, national appeal? Or am I just not being patient enough. For now, I guess I'll just continue to wait.
For more on living buildings in general, click the living building tab below.


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Family Guy Online: New Free-to-Play Browser Game Coming Soon
06/17/2011 10:28 am in News
Ever wondered what it would be like to live in the same world as Peter and the rest of the family? Well, it would appear that the new free-to-play browser game from Twentieth Century Fox is going to do just that. Family Guy Online is getting ready to enter the Closed Beta testing phase and even has a fancy website featuring the famous mayor, Adam West.
The game will be powered by the Unity 3D Engine, providing you with high graphics right in your browser. According to sources at IGN, there are apparently going to be two currencies in Family Guy Online, Clams and Cash. So make sure you get enough of both! Unfortunately, not much else is known right now, but be sure to check back often as we will update you as soon as we know.
Right now, you can register to participate in the Closed Beta testing phase of Family Guy Online. If you pre-register now, you have the chance to be one of the first in the long line of people that will also be registering in order to try out the new browser game before anyone else.
Source: Game homepage


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6 Arrested on Drug Related Charges in Hancock County
Date of News Release: 05/19/2014
Henderson, KY - On Sunday May 18th, 2014 Kentucky State Police and Hancock County Sheriff's Department received information that Allen Harris of Hawesville, Kentucky was manufacturing methamphetamine at his residence. Acting on the tip, Kentucky State Police and Hancock County Sheriff's Office responded to Harris' residence located at 2600 Little Tar Spring Road in Hawesville. Upon arrival, Officers detected strong chemical odor outside the residence. Officers also heard commotion coming from within the residence, and observed William T. Dowell JR. of Breckinridge County fleeing on foot from the rear of Harris' residence. After a short foot pursuit through a wooded area, officers effected the arrest on Dowell. Upon further investigation, consent to search the residence was given. Officers located items commonly used to manufacture methamphetamine. Allen D. Harris, William T. Dowell, Danny S. Atwell, Telly S. Sanders, Billie J. Martin and Courtney Glenn were arrested at the scene and lodged into Breckinridge County Detention Center for manufacturing methamphetamine and other drug related charges. Kentucky State Police were assisted at the scene by Hancock County Sheriff's Department and Lewisport Police Department. Kentucky State Police conducted the methamphetamine lab cleanup.


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Monday, May 17, 2010
Petrona in Space
Ok, I have to wrap up this little post fest with the final track (last but not least) of my latest favorite afrolatinoclubremix tracks. New York's Nate Mars comes with a great half time dancehall remix of a Petrona Martinez tune.
Petrona Martinez-ARoRo (Nate Mars Remix)
Nate just released a full length album, Concentric Circles. Buy it here, or iTunes. Check out HIS soundcloud for more!
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AUSTINTOWN, Ohio (WYTV) – Police say a man ran from a vehicle during a traffic stop in Austintown Monday afternoon and was involved in a fight with an officer.
Ohio State Highway Patrol conducted a traffic stop near State Route 46 and Interstate 80 for a moving violation just before noon.
Troopers said the inside of the car smelled like marijuana.
Four people were in the car, and when officers began patting down one of the passengers, he ran away from troopers.
The man, who was eventually arrested a short distance later near a drainage culvert, was involved in a scuffle which sent an officer to the hospital with minor injuries. That officer was back to work on Tuesday.
Highway Patrol is not yet releasing the suspect's name because the investigation is ongoing. Charges are pending.
Investigators said they found a "large amount" of narcotics in the car, which they sent in for testing.


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Back-of-envelope? Return to sender
"At Texas A&M University, only 49 out of 3,000 faculty members brought in enough money to pay for their salaries and overhead over the past five years."
— PolitiFact Texas
on Wednesday, May 4th, 2011
Armey overstates a recent poll
"Right now the Tea Party polls higher than the Republicans and the Democrats."
— PolitiFact National
on Monday, January 25th, 2010


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PiperV featured in University of West Florida's "Brigad
Got a camera phone, scanner or digital camera? Then post your piping pictures here. Just be aware that that any inappropriate pictures will be dealt with a severe lack of sense of humour.
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Committee on the elimination of all forms of discrimination against women
Distr. GENERAL
COMMITTEE ON THE ELIMINATION OF DISCRIMINATION AGAINST WOMEN Thirteenth session New York, 17 January-4 February 1994 Item 4 of the provisional agenda* * CEDAW/C/1994/1. IMPLICATIONS OF THE PRIORITY THEMES OF THE THIRTY-EIGHTH SESSION OF THE COMMISSION ON THE STATUS OF WOMEN INTRODUCTION 1. The Committee on the Elimination of Discrimination against Women, at its tenth session, requested the Secretariat to prepare, for each session of the Committee, for its information, a report on the implications for its work of the priority themes prepared, or under preparation, for the consideration of the Commission on the Status of Women. 2. The Commission on the Status of Women at its thirty-sixth session, selected the priority issues to be considered by its next four sessions (thirty-seventh to fortieth) under the agenda item "Priority themes". This decision was endorsed by Economic and Social Council resolution 1990/15 of 15 May 1990. Since 1988, the Commission has dealt with three themes at each session, one under each of the three objectives, equality, development and peace. 3. The reports prepared under the priority themes often include substantive material related to the Convention on the Elimination of All Forms of Discrimination against Women. The themes to be considered by the Commission on the Status of Women at its thirty-eighth session in 1994 include: (a) Equality Equal pay for work of equal value, including methodologies for measurement of pay inequities and work in the informal sector; (b) Development Women in urban areas: population, nutrition and health factors for women in development, including migration, drug consumption and acquired immune deficiency syndrome; (c) Peace Measures to eradicate violence against women in the family and society. I. EQUALITY: EQUAL PAY FOR WORK OF EQUAL VALUE, INCLUDING METHODOLOGIES FOR MEASUREMENT OF PAY INEQUITIES AND WORK IN THE INFORMAL SECTOR 4. The Economic and Social Council presented in resolution 1990/15 its recommendations and conclusions arising from the first review and appraisal of the implementation of the Nairobi Forward-looking Strategies for the Advancement of Women to the year 2000. The resolution stated that: "... Governments and other appropriate parties ... should renew their efforts to close the gap between women's and men's pay ... for work of equal value. ... The United Nations system should complete work on methodological aspects of measuring pay inequities between women and men ...". 5. The Convention on the Elimination of All Forms of Discrimination against Women, in its article 11, specifies that: "States Parties shall take all appropriate measures to eliminate discrimination against women in the field of employment in order to ensure, on a basis of equality of men and women, the same rights, in particular: ... (d) The right to equal remuneration, including benefits, and to equal treatment in respect of work of equal value, as well as equality of treatment in the evaluation of the quality of work ...". 6. To examine the theme, the Division for the Advancement of Women arranged with the International Labour Organization (ILO), Employment and Development Department, to prepare a study of the question. 7. The study notes that the concept of equal pay has been the subject of international treaties for a long time. The ILO Convention No. 100 of 1951 1/ concerning Equal Remuneration for Men and Women Workers for Work of Equal Value states, moreover, that each Member shall "ensure the application to all workers of the principle of equal remuneration for men and women workers for work of equal value". It reaffirms the principle of equal pay and equal treatment for work of equal value. It refers to part- time workers, piece-workers and out-workers as well as full-time workers. 8. Specific international instruments dealing with this issue include Recommendation 1951 (No. 90) 2/ which envisages a number of measures to be taken to promote, ensure, encourage or facilitate "the application of the principle of equal remuneration for women and men workers for work of equal value". 9. The pattern of unequal remuneration is international, although the level of inequality varies from place to place. Everywhere women are paid less than men. The ratio of female wages to male wages tends to be about 60 to 70 per cent in industrialized countries. According to data for the manufacturing sector from the Yearbook of Labour Statistics, published by the ILO, this ratio ranges from around 50 to 90 per cent for 1990. The main factor in this pattern seems to be the segregation of women in certain occupations. The report shows that there is an occupational concentration of women in what are frequently less attractive positions in terms of pay, status and opportunity for professional and technical advancement. 10. The report notes a number of gender biases in the way value is assigned to work, which reinforces occupational segregation. It notes that job evaluation methods currently in use are not gender neutral. It applies the analysis to the informal sector. 11. In terms of policies to reduce wage differentials, it is suggested that equal employment opportunity policies can seek to reduce occupational segregation by prohibiting discrimination in the various phases of employment. Facilitating policies are another type of measure, based on effecting non-labour factors resulting in pay inequalities (e.g., access to land, credit, education, family planning and other community services). II. DEVELOPMENT: WOMEN IN URBAN AREAS: POPULATION, NUTRITION AND HEALTH FACTORS FOR WOMEN IN DEVELOPMENT, INCLUDING MIGRATION, DRUG CONSUMPTION AND AIDS 12. The Economic and Social Council, in its resolution 1990/15, found that the issues of health and nutrition, population and family planning, drug consumption and human immunodeficiency virus (HIV)/acquired immune deficiency syndrome (AIDS) were all important. Urbanization and migration were noted as factors making these issues more difficult to resolve. Accordingly, the Commission on the Status of Women decided to examine the whole set of issues as its priority theme under the rubric of development in 1994. 13. The report of the Secretary-General on the priority theme of development will be based on the results of a seminar on "Women in urban areas" organized by the Division for the Advancement of Women in Santo Domingo from 22 to 25 November 1993. 14. Although article 14 of the Convention provides that "States Parties shall take all appropriate measures to eliminate discrimination against women in rural areas in order to ensure, on a basis of equality of men and women, that they participate in and benefit from rural development", the Convention does not mention women in urban areas as such. It is implicit that their concerns are covered by the various other articles. 15. The major issue to be considered under the theme is whether urban women are able to benefit from the public services necessary to ensure their health, nutrition and ability to control their own fertility, as well as protect them from the consequences of drug consumption and from the HIV/AIDS pandemic. Implicit is the provision of the necessary public services and policies to allow women to exercise both their productive and reproductive functions. 16. In its examination of the scope and application of the provisions of article 12, CEDAW has focused particularly on ending discrimination against women in national AIDS strategies; General recommendation 15 (ninth session, 1990) calls on States to enhance women's role as care providers, health workers and educators in the prevention of infection with HIV and to give special attention to the subordinate position of women in some societies which makes them especially vulnerable to HIV infection. III. PEACE: MEASURES TO ERADICATE VIOLENCE AGAINST WOMEN IN THE FAMILY AND SOCIETY 17. The Economic and Social Council stated in its resolution 1990/15: "The recognition that violence against women in the family and society is pervasive and cuts across lines of income, class and culture must be matched by urgent and effective steps to eliminate its incidence. Violence against women derives from their unequal status in society. "Recommendation XXII: Governments should take immediate measures to establish appropriate penalties for violence against women in the family, the work place and society. Governments and other relevant agencies should also undertake policies to prevent, control and reduce the impact of violence on women in the family, the work place and society. Governments and relevant agencies, women's organizations, non-governmental organizations and the private sector should develop appropriate correctional, educational and social services including shelters, training programmes for law enforcement officers, the judiciary and health and social service personnel, as well as adequate deterrent and corrective measures. The number of women at all levels of law enforcement, legal assistance and judicial system should be increased". 18. The Commission on the Status of Women continued to work on the issue and drafted the Declaration on Violence against Women in 1992, which was to be adopted by the General Assembly at its forty-eighth session in 1993. The draft Declaration was influenced by the work of the Committee, whose general recommendation 19 indicated in detail how measures to eliminate violence were inherent in the provisions of the Convention, even though the issue was not explicitly mentioned. 19. The priority theme for the Commission was prepared on the basis of an expert group meeting on Measures to Eradicate Violence Against Women, organized by the Division for the Advancement of Women, in cooperation with the Centre for Women's Global Leadership from 4 to 8 October 1993 at Rutgers University, New Brunswick, New Jersey, United States of America. The expert group meeting structured its work around the categories found in the draft Declaration on Violence against Women. 20. The expert group reaffirmed that gender-based violence against women occurs in all spheres of private and public life such as in the family, the work place, the community and international and national conflict situations. Gender-based violence hurts, humiliates or engenders fear in women. It may be threatened or inflicted via physical and sexual acts, as well as through psychological abuse. 21. The expert group meeting considered existing national strategies which have been implied in the context of the various manifestations of gender-based violence against women. Such strategies have been framed in accordance with where the violence occurs. The strategies have focused predominantly on legal and service measures. The meeting also considered the value of criminalization of specifically domestic violence. In some cases, the criminal justice response has revictimized individual women, especially women who have been reluctant to cooperate in criminal justice measures and have been incarcerated. Other laws have stressed protection of the victim, but failed to provide the necessary support services. 22. The meeting recommended a variety of measures, intended both to prevent violence and to cope with its effects. It emphasized the need for education and use of the mass media, as well as the development of legal and law enforcement services that are sensitive to the nature of the problem. It made particular reference to violence occurring in situations of armed conflict. 23. The meeting made recommendations for action at the international level, including the terms of reference for the Special Rapporteur on Violence against Women, expected to be named by the Commission on Human Rights. It also made recommendations about how the issue should be addressed by the United Nations programme on crime prevention and criminal justice. It suggested that the issue be built into the training of United Nations peace-keeping personnel, for whom a code of conduct should also be developed. Notes 1/ International Labour Organization, International Labour Conventions and Recommendations 1919-1981, (Geneva) 1985. 2/ Ibid. -----
This document has been posted online by the United Nations Department of Economic and Social Affairs (DESA). Reproduction and dissemination of the document - in electronic and/or printed format - is encouraged, provided acknowledgement is made of the role of the United Nations in making it available.
Date last updated: 06 December 1999 by DESA/DAW


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Savannah is a talented artist, great with people, and particularly the young artists! Consider registering your young artist for one of her studio sessions. The encouragement you'll be giving them is extremely valuable. In a time when arts are getting lost in public schools, we are thankful to artists like Savannah who can help fill the void.
The next Young Artist Studio Session is February 5th in our Poulsbo studio from 4-5:30pm. The topic is this wonderful "Orca Whale" watercolor painting. Savannah will guide the artists (ages 7-11) through the completion of this painting. Cost of the session is only $30 and that includes all supplies.
Register on Artists' Edge website at www.artistsedge.com
"Orca Whale" Watercolor Project Feb. 5th
Artist Savannah Newton


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Donkey Kong Country Returns - Nintendo Wiihttp://www.gameinformer.com/games/donkey_kong_country_returns/b/wii/atom.aspxCommunity Server2010-09-15T12:30:00ZRetro's Revival Eclipses The Originals/games/donkey_kong_country_returns/b/wii/archive/2010/11/19/review.aspx2010-11-19T12:00:00Z2010-11-19T12:00:00Z

The Donkey Kong Country series on SNES is remembered more for its graphical achievements than anything else. Donkey Kong may have featured the most attractive character models of the 16-bit era, but Mario always held the gameplay crown. Flash forward three console generations, and DK and Mario have both received 2D returns to form. New Super Mario Bros. Wii was fantastic, but Donkey Kong Country Returns manages to push the simian above his plumber rival in virtually every category.

A wave of nostalgia swept over me when I booted up Donkey Kong Country Returns. You'll hear familiar tunes as you bust out of your jungle hut, and before long you're collecting bananas, snagging red balloons, and teaming up with your pal Diddy. Many will buy this game for the nostalgia value alone, but as I progressed, I realized that the merits of gameplay carry the adventure more than anything else. This could have been stripped of recognizable characters and renamed Steve the Gorilla's BananaQuest and I would have enjoyed it just as much.

It's not all fan service. You won't see the Kremlings, the only animal you'll be riding is Rambi the rhino, and appearances from DK's family members are kept to a bare minimum. Rather than bombard fans with familiar faces and gameplay elements, Retro focuses on presenting new and dramatic scenarios. Mine cart levels were a staple from the original trilogy, but now they are far more exciting than ever. In one "don't you dare blink" moment, your cart bashes through a giant egg and causes it to roll down the track. As the egg spins through the level, you remain in your cart, avoiding rocks that break through the shell (and the holes they leave) as you loop around inside. For this entire segment, you have to be aware of the environment outside of the egg while simultaneously making sure you jump its cracks as they approach you.

These mine cart levels left me breathless, but they're not the only stages that cause that effect. You'll outrun a wall of insects as they attempt to eat you, scale the insides of a volcano as lava rapidly rises, and pilot a barrel rocket through a cave as a giant bat shoots sonar at you. As you progress, you'll breathe a heavy sigh of relief every time you arrive at a checkpoint.

Donkey Kong Country games have never been a walk in the park, but Returns is easily the hardest in the series' history. Many of the later stages had me burning through 15-plus lives before I reached the end, but never due to cheapness. You just need to hone your platforming skills, be patient, and pay attention. After beating them once, I found I could usually go through the toughest levels without dying thanks to all the time I had spent practicing the various maneuvers needed to avoid traps and enemies.

My journey through the eight worlds wasn't without a few minor issues. Shaking the Wii remote to roll isn't as responsive as the classic method, and can send you off a cliff if the Wii detects an unintentional shake. Having a second player join in as Diddy Kong can be fun, but it is also frustrating in more difficult levels. Considering the amount of speed and precise jumping required late in the game, two players is one too many.

Beating the game is already a substantial challenge, but getting 100 percent requires impeccable platforming skills. Collecting all of the "Kong" letters in each of the eight worlds opens up trophy levels that are even more demanding than the standard stages, and beating all eight of these is the only way to see everything – including the contents of the secret Golden Temple.

I've been looking forward to this game for months, but the final product blew me away. Its gorgeous visuals, awesome boss battles, varied stages, and cleverly hidden secrets guarantee gamers will have a great time revisiting this classic franchise. It's not only the best Donkey Kong Country, it's also one of the best platformers I've ever played.

GIDanhttp://www.gameinformer.com/members/GIDan/default.aspxGet Excited For DK's Return With New Trailer And Screens/games/donkey_kong_country_returns/b/wii/archive/2010/10/28/preview-new-trailer.aspx2010-10-28T17:29:00Z2010-10-28T17:29:00Z

It's been too long since we visited Donkey Kong Country. The SNES games are considered classics for a reason, and just the sight of DK and Diddy in their mine cart should have any 16-bit gamer in fits of nostalgia. I beat Donkey Kong Country Returns a couple of weeks ago, and while you'll have to wait a bit for the full review to be released, I will say this is one game that you should definitely have on your radar.

To make the wait a little less difficult, take a look at the new screens and trailer that Nintendo released today. And if you're a Wii owner, circle November 21st on your calendar.

(Please visit the site to view this media)

GIDanhttp://www.gameinformer.com/members/GIDan/default.aspxWhat Donkey Kong Country Returns Is Like With A Crappy Co-op Partner/games/donkey_kong_country_returns/b/wii/archive/2010/09/15/jeff-sucks-at-donkey-kong.aspx2010-09-15T12:30:00Z2010-09-15T12:30:00Z

Alternate title that means the same thing: "What Donkey Kong Country Returns Is Like If Your Partner Is Jeff Cork"

Everyone loved playing the original Donkey Kong Country SNES trilogy with a partner, but it never allowed simultaneous play. With the upcoming DKC Returns, two players can play at the same time, operating DK and Diddy Kong independently of each other. This is all well and good if you're playing with someone with adequate gaming skills, but it can be a hindrance if you're playing with someone that sucks (Jeff Cork).

For some reason, Reiner loves saying that I'm terrible at games (even though I handily outperformed him in part 1 of our Super Mario Bros. 3 Super Replay). While I may be his favorite target for the "sucking at games" argument, I saw evidence yesterday that Jeff Cork may in fact be worse.

While we played the new DKC in Nintendo's traveling game trailer, I noticed more and more that I was pulling the weight in this team. You see, it's possible for Diddy Kong to travel piggybacked on DK. With DK's weight, it's impossible for the reverse to happen. Once Jeff realized this, there was no turning back. I cartwheeled through the levels by myself while Jeff hung on for dear life and shot his little peanut gun at nothing in particular.

Note who's doing the work in the above image

In most cases, this sucks. Going up against a horned rhino-like boss, the best way to approach the fight is with a divide and conquer strategy. If you're on one side and Diddy is on the other, at least one of you will have a chance to jump on his exposed rear. With a freeloading piggybacker, however, the boss is going to relentlessly charge you no matter what. As expected, Diddy's little peanut gun is of little to no use in this situation.

Useful until dumb Jeff decides to abandon ship without telling you

There is one advantage to the piggyback situation. When you're separate, only Diddy Kong can jetpack across gaps. However, if you're playing as DK and Diddy is attached, you can utilize the jetpack as well. If you were playing with a child that has trouble with platforming segments, this is a fantastic way to help them reach the other side safely. If you're playing with Jeff Cork, this is more of a curse than a blessing. It's a huge help if Diddy stays on your back on a consistent basis, but Jeff liked to hop off without warning whenever he saw a nearby shiny object. This led to several moments where I'd make a long jump and attempt to activate the jetpack, only to find that Jeff had hopped off and taken his jetpack with him. As you could expect, this led to Donkey Kong falling to his death.

In situations such as that one (where Diddy is alive and DK has perished), DK will float back to action in a balloon as long as you have one. These balloons drift towards the ground rather slowly, so it's important for your partner to be on level ground and not move terribly fast. When you're playing with Jeff Cork, he'll jump right on a speedy minecart after DK dies, meaning your balloon will never catch up. It amounts to a completely wasted life, which will inevitably become two wasted lives once Jeff runs directly into the next enemy or falls into the next hole.

Nintendo is often criticized for the lack of solid online play for the Wii. In this particular case, I argue that it's a good thing. At least no one will get randomly partnered up with Jeff Cork and his dumb beard.

GIDanhttp://www.gameinformer.com/members/GIDan/default.aspx


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They had only been playing about 15 minutes before FRitW discovered a toad sharing the mud hole. Obviously spring is on its way! He has been waiting for the first toad for months and this mud hole has provided a plethora of toads over the years.
But this toad is special. He had the privilege of driving a motor boat. Not all toads get to
Toad had a lovely day, but after 30 minutes or so of boating fun, Kirk took him to the backyard for a little peace and quiet.
This post is a submission to The Christian Home, a blog magazine produced by Mrs. White at The Legacy of Home. Have something to share? Read this article to find out how to submit your post to The Christian Home.


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National Research Program Audits of Individuals Are Closely Monitored, but the Quality of Tests for Unreported Income Is a Concern
September 15, 2011
Reference Number: 2011-30-102
This report has cleared the Treasury Inspector General for Tax Administration disclosure review process and information determined to be restricted from public release has been redacted from this document.
Redaction Legend:
1 = Tax Return/Return Information
Phone Number | 202-622-6500
Email Address | firstname.lastname@example.com
Web Site | http://www.tigta.gov
Final Report issued on September 15, 2011
Highlights of Reference Number: 2011-30-102 to the Internal Revenue Service Commissioner for the Small Business/Self-Employed Division and the Director, Office of Research, Analysis, and Statistics.
The Internal Revenue Service (IRS) is conducting a multiyear National Research Program (NRP) study to measure the reporting compliance among individual taxpayers. The IRS must ensure the data collected are as reliable as possible because the data are used as planning tools for formulating strategies to meet the goals of improving service and enforcing the tax laws so everyone meets their obligation to pay taxes.
This audit was initiated to determine whether the NRP is being properly implemented and providing reliable results for making strategic planning decisions. The NRP is a unique program because it gives the IRS the capability to make statistically reliable estimates of tax reporting compliance nationwide from a relatively small sample of audits.
This, in turn, provides data needed for measuring the difference between the taxes that taxpayers should pay and the amount that is paid voluntarily and on time (Tax Gap), updating audit selection and resource allocation systems, identifying ways to improve voluntary compliance, and estimating the revenue from proposed legislative and administrative changes.
Because of its statistical validity, legislators and policy makers consider the NRP an extremely important program, and IRS management reflected this priority in the emphasis given to the current phase of individual audits. IRS management closely monitored the sampling methodology and implementation schedule for NRP audits. As a result, the NRP is on track to begin providing updated Tax Gap estimates by the end of Calendar Year 2011.
Although the IRS was successful in implementing the NRP schedule, the tests for unreported income during audits need to be improved. TIGTA evaluated a nonstatistical sample of closed Tax Years 2006, 2007, and 2008 NRP audits (10 for each year) and identified that the income reported on the return was not properly verified in four of the 30 audits, which may have adversely affected the accuracy of the audit results for each of the four audits by $10,000 or more. NRP quality reviewers found an even higher percentage of audits (roughly 40 percent) in their nonstatistical samples for which the income reflected on returns was not properly verified during NRP audits conducted in Fiscal Years 2008, 2009, and 2010.
TIGTA has already made recommendations in prior reports to strengthen the weaknesses identified in the tests for unreported income during audits. The SB/SE Division has responded with improvement efforts that are currently underway to address these weaknesses. Consequently, TIGTA is not making any additional recommendations at this time.
Although TIGTA made no recommendations in this report, IRS officials were provided an opportunity to review the draft report. IRS management did not provide any report comments.
September 15, 2011
FROM: (for) Michael R. Phillips /s/ Margaret E. Begg
Deputy Inspector General for Audit
SUBJECT: Final Audit Report –National Research Program Audits of Individuals Are Closely Monitored, but the Quality of Tests for Unreported Income Is a Concern (Audit # 201030011)
This report presents the results of our review to determine whether the National Research Program Individual Reporting Compliance Study is being properly implemented and providing reliable results for making strategic planning decisions. This review was part of our Fiscal Year 2010 Annual Audit Plan and addresses the major management challenge of Tax Compliance Initiatives.
Although we made no recommendations in this report, we did provide Internal Revenue Service (IRS) officials an opportunity to review the draft report. IRS management did not provide us with any report comments.
Copies of this report are also being sent to the IRS managers affected by the report.
Please contact me at (202) 622-6510 if you have questions or Margaret E. Begg, Assistant Inspector General for Audit (Compliance and Enforcement Operations), at (202) 622-8510.
The Sampling Methodology and Implementation Schedule for National Research Program Study Audits Were Closely Monitored
The Quality of Tests for Unreported Income Conducted During National Research Program Study Audits Needs Improvement
Appendix I – Detailed Objectives, Scope, and Methodology
Appendix II – Major Contributors to This Report
Appendix III – Report Distribution List
Appendix IV – Summary of Quality Attributes Considered During Area Office National Research Program Quality Review of Examinations
Fiscal Year
Internal Revenue Service
National Quality Review System
National Research Program
Small Business/Self-Employed
Treasury Inspector General for Tax Administration
Tax Year
The Internal Revenue Service (IRS) has two strategic goals. The first is to improve service to make voluntary compliance easier, and the second is to enforce the laws to ensure that everyone meets their obligations to pay taxes. To achieve its goals, the IRS depends on voluntary compliance, which relies on individual citizens to report their income freely and voluntarily, calculate their tax liability correctly, and file a tax return on time. There are three primary measures of voluntary compliance:
In Fiscal Year (FY) 2000, the IRS established the National Research Program (NRP)[1] Office and charged it with addressing voluntary compliance in these three areas. The NRP Office completed its first reporting compliance study of taxpayers who file U.S. Individual Income Tax Returns (Form 1040) using information from Tax Year (TY)[2] 2001. The results of this study were used to help the IRS estimate the Tax Gap, which is the difference between the total taxes that taxpayers should have paid and the total taxes that were actually paid timely. The IRS estimated the yearly gross Tax Gap at approximately $345 billion. Within the gross Tax Gap, late filing and nonfiling of tax returns accounted for about $27 billion and underpayment of reported taxes accounted for approximately $34 billion. The remaining $284 billion (approximate) was due to improper reporting, and the vast majority of that improper reporting came from individual taxpayers.
The IRS selects the majority of tax returns for audit based on the data obtained from the TY 2001 NRP study. That study involved examining a sample of about 46,000 tax returns and strained the IRS's examination work plan for that year. Working NRP study examinations all in 1 year used IRS resources that would have normally been used to work higher productive cases.
Recognizing the need for more current information and balancing that need with performing its annual examination work plan, the NRP Office initiated a new Individual Reporting Compliance Study (hereafter referred to as the NRP study or the study), beginning in October 2007. The methodology for this study lessens the impact on the annual examination work plan because it spreads out the NRP study examinations over 3 consecutive years. The new study also calls for collecting data every year for the foreseeable future, which should allow the information to be more current and updated regularly.
The current NRP study was designed to use random samples of about 13,200 Forms 1040 for 3 consecutive years. The samples are intended to be representative of the individual taxpayer populations. The examinations that began in October 2007 were comprised of TY 2006 returns. The IRS continued the similar methodology the following year to examine a comparable sample of TY 2007 returns. When data from the third year of the study (TY 2008) are ready for analysis, the resulting estimates, based on combined data for all 3 tax years, should have a statistical precision comparable to that of the TY 2001 study. This methodology will also allow the IRS to update compliance estimates and workload identification models annually.
The NRP study audit process can be more detailed than the regular enforcement audit process and place greater burden on examiners. As part of the audit, examiners must respond to a comprehensive set of NRP study research questions about the taxpayer. The questions are designed to capture the various characteristics of the taxpayer. NRP study audits also require additional oversight by managers at the national, area, and local levels.
At the national level, the NRP study is coordinated by the IRS's Office of Research, Analysis, and Statistics. At the Area Office level, an NRP Area Territory Manager is the key contact point and oversees the quality of the examinations. In addition, an NRP Coordinator (appointed by Planning and Special Programs management) assists with planning and monitoring NRP study audits. At the local level, each NRP study audit must be reviewed and approved by the group manager. Thereafter, the examinations may be selected for review by the Area Office NRP Quality Review Team and the staff of the National Quality Review System (NQRS).
This review was performed at the Office of Research, Analysis, and Statistics in Washington, D.C., and the Small Business/Self-Employed (SB/SE) Division Headquarters Office in New Carrollton, Maryland, during the period August 2010 through April 2011. We conducted this performance audit in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives. Detailed information on our audit objectives, scope, and methodology is presented in Appendix I. Major contributors to the report are listed in Appendix II.
The NRP is an extremely important program, and IRS management reflected this priority in the emphasis given to the first series of individual audits using the 3-year rolling methodology.[3] All levels of IRS management closely coordinated efforts in monitoring the implementation of the NRP study schedule. As a result, the program is on track to issue the preliminary updated Tax Gap estimates, based on TYs 2006 and 2007 examination results, at the end of Calendar Year 2011. The final Tax Gap estimate, based on TYs 2006 through 2008 examination results, is planned for May 2012. The new workload selection and resources allocation systems will go into effect in Calendar Year 2013.
Although the IRS was very successful in implementing the NRP study schedule, the quality of tests for unreported income during audits needs to be improved. Both the Treasury Inspector General for Tax Administration (TIGTA) and the IRS have identified quality concerns with income testing that may be adversely affecting the accuracy of NRP study audit results.
The Sampling Methodology and Implementation Schedule for National Research Program Study Audits Were Closely Monitored
The NRP is a unique program because it gives the IRS the capability to make statistically reliable estimates of tax reporting compliance nationwide from a relatively small sample of audits. This, in turn, provides data needed for measuring the Tax Gap, updating audit selection and resource allocation systems, identifying ways to improve voluntary compliance, and estimating the revenue from proposed legislative and administrative changes. Legislators and policy makers consider the NRP an extremely important program because of its statistical validity. For example, in June 2009,[4] we reported that the IRS had taken the extra steps of contracting with an outside research firm to evaluate the planned methodology for the NRP. The firm concluded the 3-year sampling methodology developed by IRS statisticians was appropriate for providing estimates of reporting compliance and the data needed to update computer formulas for selecting returns for audits. We also reported, using a statistician who independently verified that the sample size was sufficient to measure the statistical reliability of results, the related formulas and calculations were accurate and consistent, and a multiyear strategy is an acceptable approach for performing the study. Additionally, we found that examiners had received the nationally developed NRP study training for conducting individual audits.
Overall, the NRP study sample includes about 42,637 returns and is designed to be representative of the population from about 424 million individual returns filed for TYs 2006 through 2008. The success of any project of this magnitude and importance hinges on effective planning and monitoring. During this NRP study review, we found that IRS management at all levels closely coordinated efforts in monitoring the progress of the NRP study schedule.
Figure 1 summarizes our evaluation of the NRP study audit workload and shows that after the 42,637 sample cases were selected, the tax returns were timely retrieved from IRS files and forwarded to the IRS Cincinnati Campus.[5] The personnel in the Austin Campus also promptly initiated the case building process.[6] The tax return and case building information was packaged into NRP study cases at the Cincinnati Campus, where classification by technically proficient and experienced revenue agents[7] and tax compliance officers[8] also took place. Based on their review of the tax returns and the case building information, the classifiers determined which returns would be audited and which could be accepted as filed. For the returns that were selected for audit, the case files were sent to the IRS Area Offices[9] or Cincinnati Campus Correspondence function for audit initiation.
Figure 1: Key Milestones for NRP Study Audits
Key Milestone
Planned Start
Actual Start
Status as of March 31, 2011
TY 2006 Cases
Locate Cases
February 2007
February 2007
Forty-nine audits remain to be completed of 12,379 returns selected for examination. The IRS is analyzing and perfecting the examination data collected.
The total sample was 13,402 cases, which included 1,023 returns the Classification function accepted as filed.
Case Build
March 2007
March 2007
July 2007
July 2007
Start Audits
October 2007
October 2007
TY 2007 Cases
Locate Cases
February 2008
February 2008
Three hundred fifty-nine audits remain to be completed of 13,115 returns selected for examination. The IRS is analyzing and perfecting the examination data collected.
The total sample was 14,560 cases, which included 1,445 returns the Classification function accepted as filed.
Case Build
March 2008
March 2008
July 2008
July 2008
Start Audits
October 2008
October 2008
TY 2008 Cases
Locate Cases
February 2009
February 2009
Approximately 6,383
audits remain to
The total sample was 14,675 cases, which included 899 returns the Classification function accepted as filed.
Case Build
March 2009
March 2009
July 2009
July 2009
Start Audits
October 2009
October 2009
Source: NRP officials.
While we only reviewed workload and inventory management through the audit initiation phase, we concluded that controls had been effectively implemented to ensure NRP study audits are receiving the proper attention. Besides effectively implementing workload and inventory controls, quality controls were implemented over NRP study audits that are more extensive than the quality controls over regular audits.
Unlike regular audits, a nonstatistical sample of closed NRP study audits are evaluated by Area Office NRP study quality reviewers using the NQRS to document their reviews. The purpose of NQRS reviews is to collect information about audit quality and communicate areas of concern to management for corrective action, if needed. To define audit quality, the NRP study uses 10 quality attributes (see Appendix IV for details on the quality attributes and their definitions).
At the local level, group managers have the primary responsibility for ensuring the examiners they supervise conduct quality NRP study audits. To assist group managers in meeting this responsibility, NRP study guidelines require that group managers evaluate at least one open and one closed NRP study audit for each examiner they supervise as part of the examiner's performance evaluation. Guidelines also require group managers assess the overall quality of every NRP study audit before the IRS closes the case. The foremost reasons for the reviews are to reinforce the importance of adhering to the audit quality attributes, as well as to pinpoint and correct performance and quality gaps.
The Quality of Tests for Unreported Income Conducted During National Research Program Study Audits Needs Improvement
We evaluated a nonstatistical sample of 10 closed NRP study audits from each TY (2006 through 2008) and identified that for 4 of the 30 audits the income reported on the return was not properly verified. This condition may have adversely affected the accuracy of the audit results for each of the 4 audits by $10,000 or more. In conducting our reviews, we obtained estimates of personal living expenses published by the Bureau of Labor Statistics that are also used by the IRS. We used the estimated Bureau of Labor Statistics personal living expenses along with available information in the audit documentation to do a cash transaction (Cash T) analysis for our sample cases. We found that 4 audits were closed without addressing the reason business expenditures and other items deducted on the returns, when combined with estimated personal living expenses of the taxpayers, exceeded the income reported by more than $10,000. In 3 of the 4 audits, the estimated expenses exceeded the income on the return by more than $35,000. The considerable differences noted between expenditures and income raise serious questions about whether there were additional sources of income that should have been reported on the returns or if expenses were overstated.
To determine whether this quality problem was more widespread, we evaluated the quality results reported by the Area Office NRP study quality reviewers. As summarized in Figure 2, in their nonstatistical samples, the Area Office NRP study quality reviewers found an even higher percentage of cases (roughly 40 percent) where the income reported on returns was not properly verified during NRP study audits conducted in FYs 2008, 2009, and 2010. IRS officials told us that failing the income determination standards does not mean there is unreported income. It could mean the case file was not properly documented or audit steps were not performed in accordance with established guidelines. Nevertheless, without proper documentation or the completion of necessary audit steps, the examiners have not verified the accuracy of the income reported.
Figure 2: Percentage of NRP Study Cases
for Which Income Determination Standards Were Not Met
Report Period
Percentage of Revenue Agent Audits
Percentage of
Source: IRS NQRS Quality Attribute Accuracy Reports for FYs 2008 - 2010.
Although Area Office NRP quality reviewers did not always quantify the potential dollar effect for the problems they identify when reviewing NRP study audits, they did complete narrative comments that described their findings for the cases reviewed and provided feedback within their areas on the trends identified in their reviews. As the following excerpts from some of their comments between March 15, 2010, and May 30, 2010, indicate, properly verifying income during NRP study audits is a concern nationwide.
According to IRS officials, the reviewers are instructed to focus on what steps in the minimum income probe were not properly completed. Reviewers do not document information on income probes that were correctly completed due to time constraints when reviewing the cases. As a result, the narratives may not be balanced since they focus solely on what audit step(s) were not properly completed.
In considering the significance of the quality problems identified, it is important to recognize that there are a number of legitimate reasons a taxpayer's cash expenditures may exceed the income reported on his/her return. For example, some individuals may have received loan proceeds or are receiving financial help from relatives or friends. Still others may be paying their expenses from savings accumulated in previous years. However, without additional testing, the IRS does not know if the understatement shown on the preliminary Cash T analysis represents underreported income or overstated expenses that could result in additional taxes, penalties, and interest.
We believe it is equally important to recognize that the quality problems detected in NRP study audits raise questions about the overall quality of the tests for unreported income during audits in the SB/SE Division. If NRP study audits are among the most important and closely scrutinized audits and have quality problems with tests for unreported income, it is reasonable to assume that the thousands of enforcement audits conducted daily have similar problems.
In February 2010, the TIGTA reported[11] finding 93 correspondence audits for which business expenditures and other items deducted on the return, when combined with estimated personal living expenses, exceeded the income on the return by more than $10,000. In 15 of the 93 audits, the expenses exceeded the income on the return by more than $50,000. These audits were identified from a statistically valid sample of 298 closed correspondence audits of individual returns reporting sole proprietorship operations.
In a subsequent audit, the TIGTA reported[12] finding 30 audits for which sole proprietors may have avoided tax and interest assessments totaling $289,251 because of quality problems with the preliminary Cash T analyses. The 30 audits were identified from a statistical sample of 227 audits closed by field examiners. When the review results from the 30 audits were projected to the population of 6,438 closed audits from which the sample was selected, the TIGTA estimated, and the Commissioner, SB/SE Division, agreed, that 851 sole proprietors may have avoided tax and interest assessments of approximately $8.2 million in 1 tax year.
The SB/SE Division is taking steps to better hold group managers and examiners accountable for the quality of income testing during audits
The TIGTA made recommendations in our prior reports to strengthen the weaknesses identified in the tests for unreported income during audits. The SB/SE Division responded with improvement efforts that are currently underway and include taking better advantage of performance feedback and other mechanisms in the IRS performance management system to help ensure income is properly verified during audits, including those conducted under the NRP. Consequently, the TIGTA is not making any additional recommendations at this time.
For example, the Director, Examination, SB/SE Division, issued written instructions on how group managers can enhance the performance feedback they provide to examiners on the adequacy of tests for unreported income. Enhancing performance feedback is important because, as the TIGTA has previously reported,[13] it can be a very effective tool in helping personnel understand and meet their responsibilities. It also provides opportunities to give meaningful and constructive performance feedback, pinpoint and address performance gaps, and hold personnel accountable for following management directives and delivering results. The SB/SE Division additionally formed the Examination Process Improvement Challenge team to develop solutions to address income probe deficiencies. For example, this team published articles devoted to examination of income and minimum income probes in the SB/SE Division's newsletter.
To its credit, the SB/SE Division also recognized the need to hold group managers more accountable for improving the quality of the tests performed for unreported income and began establishing a related commitment in their FY 2011 performance agreements, which indicates an effort on behalf of SB/SE Examination to improve the quality of income probes.
The commitments are intended to be tailored to individual developmental needs and provide the basis for linking group manager critical job responsibilities with IRS balanced measures and strategic goals and holding group managers accountable for their individual and group performances. The commitments should also, according to the IRS, be clear, specific, and easily monitored and should include a numeric target or some other means of measurement. Structuring each commitment so it contains these features enhances the ability of Territory managers to hold group managers responsible for meeting these expectations.
As outlined below, the FY 2011 performance agreements for 10 of the group managers who were associated with the closed NRP study audits we reviewed contained commitments related to improving tests for unreported income similar to 1 of the following 4 examples.
1. I will improve overall case quality and EQ[14] Attribute 300 (Income Determination) as measured by NQRS by developing and implementing actions that will improve income probes and discussing and providing guidance on specific EQ attributes on a monthly basis …. Success will be measured based on … written feedback on EQ Attribute 300 (Income Determination).
2. I will improve the quality, effectiveness, and efficiency of income probes …. I will deliver tools and training to examiners supporting income examination techniques. … Success will be measured by supporting and contributing to improvement in overall quality scores with emphasis and focus on NQ Attribute 300 (Income Determination).
3. I will take proactive steps to improve the quality, effectiveness, and efficiency of income probes …. I will take proactive steps to improve quality measured by Attribute 300 (Income Determination), by focusing on this attribute during my reviews and by providing additional training to group members, as warranted …. Success will be measured by supporting a 5 [percent] Area Improvement in NQ Attribute 300 (Income Determinations) and an improvement in overall quality scores.
4. I will improve the quality, effectiveness, and efficiency of income probes …. I will deliver tools and training to examiners supporting income examination techniques. … Success will be measured by supporting an improvement in overall Area quality scores; and delivering improvement in NQ Attribute 300 (Income Determination) by providing tools and training through Income Determination Workshops and discussions at the group level.
Because we did not perform an in-depth review of group manager commitments, we do not have a basis for recommending specific changes to how the commitments were developed, were established, and will be ultimately rated. However, we did conduct a cursory review of the commitments listed above and have some observations that SB/SE Division officials may find useful in their continuing efforts to improve the quality of tests for unreported income.
Specifically, we believe that while each of the above commitments is a worthwhile goal, the first three commitments have some shortcomings that could make it difficult to judge whether the individual group manager met the commitment because the statements are either vague about how success will be measured (commitment number 1) or what specifically the group manager intends to do (commitment numbers 2 and 3). By comparison, commitment number 4 specifically indicates the type of tools and training that will be delivered to improve income probes and the potential impact of delivering the specified tools and training. A mid-level manager could monitor whether this group manager provided the tools and training and held discussions as promised. A mid-level manager may be able to also use statistics in assessing whether the tools, training, and discussions had the intended impact.
Appendix I
Detailed Objectives, Scope, and Methodology
The overall objectives of this review were to determine whether the NRP Individual Reporting Compliance Study is being properly implemented and providing reliable results for making strategic planning decisions. Unless otherwise noted, our limited tests of the reliability of data obtained from NRP inventory tracking system did not identify any errors. We tested the reliability of the data by scanning the data received for blank, incomplete, illogical, or improper data. In addition, we traced a judgmental sample from TYs[15] 2006 through 2008 data sets to the source IRS files to ensure accuracy. To accomplish the objectives, we:
I. Reviewed source material to gain an understanding of the NRP and rules, procedures, and processes used for the study. These sources included the Internal Revenue Manual and NRP training modules.
II. Interviewed NRP management to assist in identifying and evaluating the procedures and process used to implement the sampling methodology.
III. Analyzed the TYs 2006 through 2008 tax returns selected for the NRP study. We compared the sampling implementation to the sampling plan and consulted the TIGTA's contracted statistician regarding the impact that deviations of the number of tax returns in the planned sampling strata have on the statistical validity of the results.
IV. Evaluated the quality of NRP study examinations and determined if quality controls were established and properly followed by reviewing a judgmental sample of 10 examination cases from each of TYs 2006 through 2008. We judgmentally selected the 30 cases because, due to time constraints, we wanted to probe if there are significant problems.
A. For TY 2006, selected the sample from the 12,478 examinations that were closed as of May 2010.
B. For TYs 2007 and 2008, selected the sample from the population of NRP study tax returns with Profit of Loss From Business (Schedule C) or Supplemental Income and Loss (Schedule E), income less than $200,000,[16] and examinations closed during the period FY 2008 through the third quarter of FY 2010. The TYs 2007 and 2008 population sizes were 3,052 and 271 cases, respectively.
V. Analyzed the results from the FYs 2008 through 2010 Area Office NRP quality reviews of closed examinations.
VI. Determined the effect of poor quality examination of income issues by reviewing a sample of 23 cases from the 78 cases that the FY 2010 third Quarter Area Office NRP quality review identified as not meeting income determination standards. We judgmentally selected the 23 taxpayers because, due to time constraints, we wanted to focus on situations where the IRS quality review narrative comments provided specific examples.
VII. Reviewed the FYs 2010 and 2011 group manager performance agreements for 10 managers involved in the 23 cases reviewed to assess the opportunities that may exist to improve accountability of the IRS's expectations for the quality of the audits under their supervision.
Internal controls methodology
Internal controls relate to management's plans, methods, and procedures used to meet their mission, goals, and objectives. Internal controls include the processes and procedures for planning, organizing, directing, and controlling program operations. They include the systems for measuring, reporting, and monitoring program performance. We determined the following internal controls were relevant to our audit objectives: the NRP's policies, procedures, and practices for selecting and examining individual tax returns and its quality review of examination results. We evaluated these controls by reviewing source material, interviewing management, and reviewing a judgmental sample of NRP study examinations and Area Office NRP quality review results.
Appendix II
Major Contributors to This Report
Margaret E. Begg, Assistant Inspector General for Audit (Compliance and Enforcement Operations)
Frank Dunleavy, Director
Alan Lund, Audit Manager
Steven Stephens, Audit Manager
Julia Tai, Lead Auditor
Stanley Pinkston, Senior Auditor
William Tran, Senior Auditor
Appendix III
Commissioner C
Office of the Commissioner – Attn: Chief of Staff C
Deputy Commissioner for Services and Enforcement SE
Deputy Commissioner, Small Business/Self-Employed Division SE:S
Director, National Research Program RAS:NRP
Director, Examination, Small Business/Self-Employed Division SE:S:E
Chief Counsel CC
National Taxpayer Advocate TA
Director, Office of Legislative Affairs CL:LA
Director, Office of Program Evaluation and Risk Analysis RAS:O
Office of Internal Control OS:CFO:CPIC:IC
Audit Liaisons:
Commissioner, Small Business/Self-Employed Division SE:S
Director, Office of Research, Analysis, and Statistics RAS
Appendix IV
Summary of Quality Attributes Considered
During Area Office National Research Program
Quality Review of Examinations
Attribute Group
Issues Considered by Quality Reviewers
Information Document Requests
Did the examiner prepare appropriate information document requests?
Prior, Subsequent Year, and Related Returns
Did the examiner consider the prior, subsequent, and related tax returns in the audit when warranted?
Income Determination
Exam Income Determination
Did the examiner use appropriate techniques to determine income and properly consider the applicable tax law?
Investigative and Audit Techniques
Audit Compliance Interview
Did interviews with taxpayers, representatives, and third parties provide a clear understanding of the taxpayer and his/her income-producing activities?
Interpreted and Applied Tax Law Correctly
Did the examiner interpret and apply the tax law correctly?
Civil Penalty Determination
Did the examiner appropriately consider and compute applicable civil penalties?
Time Spent on Examination
Was the time spent on the examination appropriate considering the complexity of the issues?
Customer Relations and Professionalism
Taxpayer Rights
Did the examiner advise the taxpayer or representative on all rights?
Workpapers Support Conclusion
Did the examination workpapers support the conclusion?
Report Writing
Were report writing procedures followed?
Source: Internal Revenue Manual and discussions with IRS SB/SE Division Examination function officials.
[1] The NRP Office is responsible for determining filing, payment, and reporting compliance by taxpayers for different types of taxes.
[2] A 12-month accounting period for keeping records on income and expenses used as the basis for calculating the annual taxes due. For most individual taxpayers, the tax year is synonymous with the calendar year.
[3] An individual reporting compliance study will be conducted every year, and the 3 most recent tax years will be combined to achieve optimal statistical precision. For example, when the TY 2009 study is completed, the results from TYs 2007–2009 will be combined (TY 2006 will be dropped off) to arrive at the new individual reporting compliance measures.
[4] An Appropriate Methodology Has Been Developed for Conducting the National Research Program Study to Measure the Voluntary Compliance of Individual Income Taxpayers (Reference Number 2009-30-086, dated June 17, 2009).
[5] The data processing arm of the IRS. The campuses process paper and electronic submissions, correct errors, and forward data to the Computing Centers for analysis and posting to taxpayer accounts.
[6] Case building is the process of adding information from IRS sources to the case file prior to classification.
[7] Revenue agents conduct independent onsite examinations of income tax returns that cover a diverse spectrum of individual and business taxpayers using a wide range of financial and other investigative skills.
[8] Tax compliance officers plan and conduct examinations that are conducive to being performed in an office setting.
[9] An Area Office is a geographic organizational level used by IRS business units and offices to help their specific types of taxpayers understand and comply with tax laws and issues.
[10] The NRP Office conducts four 2-week classification sessions each year. The first session occurs during the last week in July or the first week of August, and the final session takes place the following March.
[11] Significant Tax Issues Are Often Not Addressed During Correspondence Audits of Sole Proprietors (Reference Number 2010-30-024, dated February 24, 2010).
[12] Tests for Unreported Income During Sole Proprietor Field Audits Can Be Strengthened (Reference Number 2010-30-105, dated September 9, 2010).
[13] Performance Management in the Large and Mid-Size Business Division's Industry Case Program Needs Strengthening (Reference Number 2005-30-084, dated May 27, 2005).
[14] EQ and NQ are referring to the examination quality attributes in the NQRS.
[15] A 12-month accounting period for keeping records on income and expenses used as the basis for calculating the annual taxes due. For most individual taxpayers, the tax year is synonymous with the calendar year.
[16] We used Activity Codes 271 and 274-277, which represent U.S. Individual Income Tax Returns with total positive income less than $200,000.


text: Hello. I suspect raidframe is in the same boat as the other two users because I've had issues with working on second raid sets in multiuser mode similar to the ccd issues described in this thread. I was able to deal with them by not trying to manipulate two raid frame sets at the same time, i.e. not trying to configure a second raid set while the first is calculating its paritY, but I definitely think there's a similar problem lurking in there. -Brian On Jun 26, 12:59pm, Quentin Garnier wrote: } Subject: Re: ccd(4): kernel memory corruption? } } --IiVenqGWf+H9Y6IX } Content-Type: text/plain; charset=us-ascii } Content-Disposition: inline } Content-Transfer-Encoding: quoted-printable } } On Tue, Jun 26, 2007 at 12:04:10PM +0200, Jukka Salmi wrote: } [...] } > Note the stange characters where I would have expected "/dev/wd1e". } >=20 } > I added some debug printfs to ccdioctl() in sys/dev/ccd.c and noticed } > that *(ccio->ccio_disks+1) is NULL even if ccio->ccio_ndisks is 2, } > causing cpp[1] to contain garbage, but I'm not familiar with kernel } > code to find the problem. } } This is a nice bug. What ccdioctl does wrong is passing cpp[i] to } dk_lookup, because it's a userspace pointer and dk_lookup does ND_INIT() } on it with UIO_SYSSPACE. My tentative explanation is that the kernel } sometimes sleeps when resolving the first name, and when it comes back, } the userspace is different and UIO_SYSSPACE will not have the effect of } having the relevant pages replaced with the correct ones. And as those } pointers come from argv[], they're unlikely to ever fault. I might be } completely wrong about how the second component is corrupted, but the } UIO_SYSSPACE part is a bug nonetheless. } } There are 3 users of dk_lookup: ccd, cgd and raidframe. cgd is in the } same situation as ccd, I'm unsure about raidframe. } } If you don't use the latter, can you try simply changing UIO_SYSSPACE } into UIO_USERSPACE in dev/dksubr.c:dk_lookup()? } } --=20 } Quentin Garnier - email@example.com - firstname.lastname@example.com } "You could have made it, spitting out benchmarks } Owe it to yourself not to fail" } Amplifico, Spitting Out Benchmarks, Hometakes Vol. 2, 2005. } } --IiVenqGWf+H9Y6IX } Content-Type: application/pgp-signature } Content-Disposition: inline } } -----BEGIN PGP SIGNATURE----- } Version: GnuPG v1.4.6 (NetBSD) } } iQEVAwUBRoDxl9goQloHrPnoAQI3wAf7B/KIJH82T8S5gnuL7KxCmxQtmV+GRVYF } ZZw7qmlzE7PrnQtTYanRHQ3PzVKXQXOuLbkwY6eVhDfKFfw+VXLAxU1P1CnCic4J } WyZbsT9z9qLeOigtTZFjrEQ/kkkjzDcgvTvMfEtE7buUw+Y9u1JSNbApUGfZ+dom } Cyj7KHbqmaGRNsPs+qyFk5V3gAQILmB6C4K8fA9aRz+P02590oPA2w7LekWikzOv } Vdaorvp3/2/ImfWgfemukppb9/M0JJCDRsKCdOJrM9w0zlrQA0avhAsHh4XbnmQ7 } pPO/bFBQmB5V4ynfm662F31x87fVzOhDccYwu99P/AhKa9PmkOBDHw== } =AZM8 } -----END PGP SIGNATURE----- } } --IiVenqGWf+H9Y6IX-- >-- End of excerpt from Quentin Garnier


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FAMILY FORCE 5 Pro
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Elmira, NY
Post Hardcore / Christian / Rock
Tampa, FL
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Rock / Rock / Rock
Indianapolis, IN
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Metal / Alternative
Seattle, WA
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Hey Im Jacob :P I love music of course, and I play a lil here and there. Get to know me! :)


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Rhymes, songs, and movement for ages 0 to 3 with caregiver. Every B & B includes open playtime and socialization. This is a free program and siblings are always welcome. Thursdays at 11:15AM, February 1 through April 26, 2018.
Free tax preparation available by appointment at 406-388-4346. Tax Help Montana volunteer tax preparers are trained and IRS-certified.
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Pink Chevron High-Low Top
Keep it simple while looking your best in this cute knit-to-woven top. Designed with jersey knit print and featuring chevron prints at the chiffon back and front pocket. This casual look can be completed with your favorite pair of denim.
- Body: 95% rayon, 5% spandex; Insert: 100% polyester
- Machine wash
- Model wears size Small
- Imported


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RightPro is a company with Right Professionals to provide software consulting services and training on ERP Applications, Business Intelligence (BI) and Data Warehousing tools. Our deep understanding of the Business Applications, coupled with our experience in implimentation of ERP Systems, Data Warehousing and Business Intelligence, providing consulting services to clients' IT projects and delivering training means that you can rely on us to ensure the success of your implementation.
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At White Rose Renovations our customers are at the heart of everything we do. We realise that your renovations are important to you. We strive to achieve the best quality finish we can, in the process we do not cut corners, or quality. Every job is different and so our techniques change with them, making every renovation we carry out completely bespoke and tailor made.
If something is not achievable we will tell you and work with you in order to provide a solution that will work.
Your peace of mind is important to us. We understand that when you have questions, you want them answered quickly and efficiently. That is why we are on hand to answer your queries when they arise.
From quotes and advice through to renovation and aftercare, our friendly team are there with the expert knowledge that you need.
"Customer satisfaction!!!It isn't just a cliche' phrase, it's why we get out of bed in the morning"
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Dear Family & Friends,
"Again I say to you, that if two of you agree on earth about anything that they may ask, it shall be done for them by My Father who is in heaven. For where two or three have gathered together in My name, I am there in their midst." Matthew 18:19-20
Jesus emphasizes the power of prayer and the willingness to answer prayer by our Father God in this passage. We are praising God that Paul Pan's toes have healed so well so quickly. If the skin graft continues to heal well he should be able to go home on Tuesday. Praise the Lord! Join us in praising God, but also praying that our Taiwanese brothers and sisters will learn to pray about many more things like this, believing that our Father in heaven will hear and answer.
Please pray for the Taiwanese students that were at Sports and English camp this summer as many of them prepare to start school on August 30th. Please pray that they will be light in the darkness on their campuses.
One of the greatest strongholds that Satan has on the Taiwanese is ancestor worship. It is largely based on fear and shame. Please pray that all Christians in Taiwan will have wisdom from the Holy Spirit to present the truth and freedom of the Gospel in such a way as to bring down this stronghold in people's lives.
Thank you for praying for our family. Cheryl's mom's test concerning her lungs came back better than expected. We pray that the doctor's decisions on treating her asthma will help her. Cheryl's grandmother's health has stabilized again as well. Both Andrew and Moriah have had good starts to the school year. Nathanael is learning the ropes of being a resident assistant in the dorm at Johnson. Bethany is still doing well as she waits for baby girl to arrive.
Thank you so much for praying.
God Bless,
John & Cheryl
1. Praise God for Paul's healing. Pray that our Taiwanese brothers & sisters' faith will grow due to this answered prayer.
2. Please pray Christian Taiwanese students as they will soon return to school.
3. Please pray for the stronghold of ancestor worship to come down in Taiwan.
4. Thank you for praying for our family. Please pray for continued progress.
Posted on August 21st, 2011 by dunns
Filed under: Uncategorized


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The lecturer while chatting with his female student on how he could help her improve her grades, totally forgot to turn off his camera and after he discovered what has happened, he deleted the video from video folder on his laptop but forgot to do same in the recycle bin.
A student who happened to be the girl's fiance who was meant to help the lecturer format his hard drive found the video in his recycle bin while trying to save important documents before proceeding on the work.
In extreme anger, instead of submitting the video to the school board for disciplinary actions, the student circulated the video amongst students on campus and even went as far as posting it online.


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WEST ORANGE, NJ - West Orange resident Julie Stiel will be featured in the role of Norma Desmond in the Plays In The Park production of "Sunset Boulevard" at the Stepphen J. Capestro Amphitheater, Roosevelt Park, Edison, from June 18-28.
Also featured in the production is Billy Piscopo as Joe Gillis, Scott Daniels as Max, Emma McGahan as Betty Schaefer, Bob Nutter as C.B. DeMille, Kirk Geritano as Artie, Abe Vorensky as Sheldrake and Jeffrey O'Neil as Manfred. The cast consists of 21 actors from all over New Jersey and New York.
The Tony award-winninng musical is based on Billy Wilder's 1950 film noir classic of the same name, the story follows struggling screenwriter, Joe Gillis. Romance and tragedy ensue when he accidentally finds himself at the mansion of Norma Desmond, a once-great star of the silent film era. As both chase success, neither of them can manage to get everything they desire.
"This looks to be another stellar season for Plays-in-the-Park," said Freeholder Director Ronald G. Rios. "I encourage everyone to attend this production, not only to enjoy beautiful Roosevelt Park, but also to see and hear the remarkable contributions of so many talented actors, musicians, technicians and directors."
Tickets for Sunset Boulevard can only be purchased on the night of the performance. The Box Office is open from 5:30 to 9 p.m. on the evenings of all performances. Tickets cost $7 for adults, $5 for seniors (60+), and are free for children ages 12 and under.
Patrons must provide their own seating, and the height of a chair-back cannot exceed 40 inches. Please refer to the PIP website at www.playsinthepark.com for more information about the Box Office and seating policies.


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"The same thing happens to me. I try eating small portions and in between I eat crackers with water. For some reason it really helps. I hope you start to feel better."
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Stratford beauty school sprouts from recession
Training stylists: Teamwork and nurturing help Stratford hair salon grow into a new destination
Published 8:37 pm, Thursday, August 26, 2010
STRATFORD -- Jessica Portillo was 15 years old when she landed her first job shampooing hair in a Barnum Avenue salon.
"I loved it," said the lifelong Stratford resident, now 29. "I never questioned it or thought of doing anything else."
Portillo graduated from high school with a hair-styling license and, in 2002, opened a shop on East Main Street in Bridgeport. For seven years, Hector's Hair Salon, which she co-owned with Jose De Jesus, was a launch pad for fledgling stylists.
"I've always hired girls coming fresh out of school," she said. "I enjoy seeing these young girls develop here."
The 500 square-foot shop, which De Jesus described as a "closet," had six stations staffed by Portillo and five young stylists: Latisha Mendenhall, Yvette Portillo, Yvonne Portillo, Elba Alicea and Tiffany Neismith.
"I take their futures very seriously," she said. "No. 1 here is we are a team. That's something you don't learn in the classroom, but it's just as important as doing hair. Everything I do, they can do.."
In 2008, the recession began to take clients out of Hector's salon chairs. Instead of letting the economy make split ends of their livelihood, the owners and stylists took a gamble, closing Hector's to chase Portillo's dream of opening a larger salon and hair academy in Stratford.
"Everyone told us not to do it because of the economy," De Jesus said. "But we decided that was the reason why we should ."
They opened Salon 210 Academy of Hairdressing a year ago at 210 Boston Ave, formerly a boarded-up billiards shop covered in graffiti. De Jesus, who renovated the one-story structure himself, said business is growing.
The new salon is equipped with 16 stations for styling, manicures and pedicures, and is preparing to open a school for aspiring hair stylists and makeup artists. The first 1,500-hour course is set to begin in September. The classroom component will take place in an office building down the road from Salon 210.
De Jesus and Portillo hope to enroll 15 in the inaugural class and plan to hire the most talented students at the salon.
"A lot of young girls come in here to get their hair done and they're taken by not just the opportunity to grow a career here, it's the opportunity to be a part of this family," De Jesus said. "Now we have a place for them."


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About product «Coffee grinder Bunn G9T HD SST (Analog)»Coffee grinder BUNN G9T HD SST (Analog) grinds coffee beans, and produces coffee powder whichused in coffee machines for brewing coffee. Such equipment has a wide distribution, because of just quality milling ,milling is the keyto the fact,thatprepared beverage can have exquisite flavor.
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Stefano Mauri is eager to focus on Lazio's match with Milan tomorrow night after he was interrogated in Switzerland in a money-laundering investigation.
The midfielder spent two hours discussing a Swiss bank account registered to his parents this week, as police continue their investigation into the betting scandal.
"Finally we can get back to talking about football and the big match against Milan," wrote Mauri on his official website.
"I am convinced that everything will proceed without problems. I am very relaxed. After a difficult start to the week, albeit one experienced in total serenity, I can't wait to step on to the field on Saturday evening."
Mauri was one of those arrested in the betting investigation and kept incarcerated for five days, but has always proclaimed his innocence.
See the latest Serie A predictions and betting tips with Eurotips.co.uk


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Jane (Princess Leya) Bartels, 6 - November 30, 2012Jane "Princess Leyha" Bartels 6, of Brady passed away Friday, Nov. 30, 2012, at her home after a courageous three-year battle with cancer.
Services will take place Wednesday, Dec. 5, at 2:30 p.m. at Brady High School with the Rev. Robert Litzenberger officiating. Burial will be conducted at the Gaslin Cemetery near Brady.
Bartels lived in the Brady community and was currently a kindergartner in the Brady school system.
Her contagious smile and positive attitude spread to the people around her, the family said. She had a love for life that no one had ever seen, and always had compassion for those around her.
Bartels' brother, Hunter, was a large part of her life and she always loved and protected him. She was the leader of her huge group of cousins and everybody's best friend, according to family members. She also had a special friend, Randin Hood, a soldier deployed to Afghanistan who "adopted" her.
She was preceded in death by: her grandfathers—Dan Stewart and Gerald Brown; great-grandparents—LaVonne and Larry Spurgin; great-aunt, Sherry Lynn Spurgin; great-uncle, Gerald Brown; a cousin Brianna Brown.
Survivors include: her father, Jason Bartels of Maxwell; her mother, Katie Stewart of North Platte; brother, Hunter Bartels of North Platte; grandparents—Sue Spurgin and Kathy Hoffman, both of Brady; great-grandmother, Velma Jean Brown of Brady; aunts and uncles—Dan and Torrey Stewart of Curtis, Jeremy and Becky Bartels, Jill Miller and Angel Hoffman, all of Brady, and Mark and April Hoffman of Cozad; numerous other family members and friends.
Memorials are suggested to The Princess Leyha Scholarship Fund, established in her name.
Latest Headlines
- Brady Track Team Ready for Action
- The beauty of an apology
- The victory and heartbreak of the State High School Wrestling championships
- Lessons on the highway
- Brady High School One Act: How to Kiss a Girl
- Swede volleyball team tastes success in 2017
- Future looks bright for Swede football team
- Gothenburg students attend National FFA Convention


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A little bit about myself and my need to raise the much-needed funds
I am 21 years old and in the final year of my music degree. I intend to teach and hope to pass on some best practice to posterity. When I first learned the piano, teachers were chosen because they charged the lowest fees and hence I don't feel I have been properly instructed. I hope nobody else has to repeat my experience. I would like to democratise music learning - popularising rather than elitising it.
I hope to pass my DipABRSM in the piano within the next 2 years and DipABRSM in the flute and the violin in the 2 years following that.
However, I need extra lessons which will cost probably in the region of £70 to £100 per hour. My Disability Allowance enabled me to pay for all my graded exams and lessons and I have achieved grade 8 in all these three instruments and the Theory of Music. I am no longer in receipt of my Disability Allowance and hence I have to resort to this channel.
As my violin is a student entry level one, I need to replace that, not the mention that the zip of the case has been broken for a long time and my violin instructor joked that I was airing my violin.
I would be extremely grateful if you could support me by giving whatever you can. I have attached various video links for your attention.


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Rice Pudding with Sesame Crumble and Blueberries
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Author Notes: The recipe for the rice pudding comes from my mom, Risa, but I'm not sure where she got it. It's simple and unfussy. One time, my dad made it and forgot to add the sugar—I don't recommend that.
This recipe is a time capsule—I'm sure it will exist on my mom's 3-by-5 in the acrylic box in the pantry post-apocalypse. It's less complicated than anything I usually make these days—no smoky spices or unusual dairy products or bain marie. It's pleasantly eggy and perfectly simple—all light and warmth, a knitted Afghan of a food.
Eat it while it's warm or do as I prefer: Let it glop up overnight and eat for breakfast in the morning.
The sesame crumble comes from Grace Parisi via Food & Wine: http://www.foodandwine.com/recipes/peaches-and-plums-with-sesame-crumble —Sarah Jampel
Serves 6 to 8
For the rice pudding:
- 1/2 cup rice (I use California long basmati rice)
- 1 quart whole milk
- 1/4 cup butter
- 3 eggs
- 1/2 cup (scant) light brown sugar
- 1/2 teaspoon vanilla
For the sesame crumble and the blueberries:
- 2 cups fresh blueberries
- 1/4 cup raw sugar
- 1/2 cup flour
- 3 tablespoons (packed) light brown sugar
- 1/4 teaspoon kosher salt
- 4 tablespoons unsalted butter, cut into cubes
- 1 tablespoon tahini
- 1 1/2 teaspoons black sesame seeds
- In a large pot, bring 1 cup of water to a rapid boil. When the water is boiling, pour the rice in slowly. Do not stir. Lower the heat to a simmer, cover tightly, and cook for exactly 7 minutes. All of the water will be absorbed and the rice will be slightly undercooked.
- Add milk and butter and stir to combine. Bring to a boil. Cover and cook slowly for about 1 hour.
- Beat the eggs. Mix in the sugar and vanilla. Pour into the rice, stirring slowly, until the rice starts to thicken. Set the rice pudding aside to cool.
- Toss the blueberries with the raw sugar. Let sit for 45 minutes, stirring occasionally, until the berries are vibrant, juicy, and slightly broken down.
- Preheat the oven to 350° F. In a food processor, pulse the flour with the light brown sugar and salt. Add the butter and tahini and pulse until moist crumbs form. Add the black sesame seeds and pulse to combine.
- Spread out over a baking sheet and bake for about 20 minutes, until they are golden and crisp. Let them cool completely. Break up any extremely large chunks.
- Top the cool rice pudding with the macerated berries and sesame crumble.
- This recipe is a Community Pick!
More Great Recipes:
Blueberries|Rice & Grains|Desserts
Topics: Breakfast, Brunch, Comfort Food, Dessert, Blueberry