text:
The states that are generating the most power from the sun are not always the sunniest. A mix of cheaper modules, incentives and tax credits are creating vibrant solar markets in states you wouldn't expect. TheInterstate Renewable Energy Council ranked the states based on cumulative solar capacity as of 2008. Here are the top ten as well as some recent solar developments in each state.
Posted Oct. 12, 2009
»Read the Story


text:
M.R.S.M. needed a new logo design and created a contest on 99designs.
A winner was selected from 44 designs submitted by 11 freelance designers.
We're a start up marketing website and require a 2 fresh clean logos. One for our new website and one for our first product MessageStick which is a video email service.
Logo will need to be able to be incorporated into the banner of our website and web pages.
MyRealSecretMarketing.com and MessageStick powered by MyRealSecretMarketing.com
MyRealSecretMarketing.com is a marketing company providing marketing information and services to small business.
Our first product that we will be launching is a video email service called MessageStick. A message stick was a form of communication used by early Australian Aborigines, if interested you can read about it here http://en.wikipedia.org/wiki/Message_stick
We require a separate logo for both although the MessageStick logo will carry the phrase "Powered by MyRealSecretMarketing.com"
- web 2.0feel
- clean
- creative
- crisp
- artistic
- professional
- To Complicated
Find out how a design contest works or learn more about our logo design services.

subset: commoncrawl


text:
- News
WXXI News
Special Coverage
Innovation Trail, Capitol Bureau
News Programs
Connections with Evan Dawson, Need to Know
Latest News
Interactive Grid, Printable Listings, Kids TV Schedule
Watch Online
WXXI-TV 21, World, Create,
Kids 24/7, City 12
Homework Hotline, Second Opinion, Xerox Rochester International Jazz Festival,
Arts InFocus, Need to Know, All WXXI Productions, Other Programs A-Z
- Radio
- Little Theatre
Now Showing, Coming Soon, Series
Also at the Little
- Education
Information for
- Events
- Support WXXI
Support WXXI
myWXXI, Membership, Corporate Sponsorship, Planned Giving, Volunteer, Vehicle Donation
Pledge Now!more...
- From the President
Elegant Ireland
Elegant Ireland
July 15-24, 2014
Join WXXI's Travel Club for an amazing trip to The Emerald Isle.
Dublin, Irish Night, Kilkenny, Ring of Kerry, Adare, Galway....these are just a few of the places you'll visit during this 10-day trip, running July 15 through July 24, 2014.
Book before January 15, 2014 and a double is $4,749, a single is $5,549. After the 15th, a double is $4,999 and a single is $5,799. Price includes round-trip air from Greater Rochester International Airport, Air Taxes and Fees/Surcharges, Hotel Transfers'╗┐.
Highlights include:
- Two nights at stately Ashford Castle, one of EuropeŌĆÖs finest resorts.
- An Irish family at their farmhouse for a traditional lunch and gain insight into the daily life of Irish farmers.
- A tour and tasting at the Old Midleton Whiskey Distillery.
- Travel the Ring of Kerry, one of the worldŌĆÖs most beautiful coastal routes.
- A visit to Castletown House, IrelandŌĆÖs largest and earliest Palladian mansion, built in the 18th century.
For complete details, click here. For more information you can also call Laura Garrison, WXXI, Assistant Vice President for Individual Giving at 585-258-0309.


text:
Muscular Dystrophy Association to hold Muscle Walk
The Muscular Dystrophy Association will be holding a Muscle Walk Saturday, March 2 at the Montagne Event Center at Lamar University in Beaumont. Registration begins at 8 a.m.
MDA Muscle Walk brings the community together to raise money to benefit local residents and families living with neuromuscular diseases, such as Duchenne muscular dystrophy, spinal muscular atrophy and ALS (amyotrophic lateral sclerosis, or Lou Gehrig's disease).Money raised by walk participants and teams helps support local MDA health care services, educational outreach, and research to find treatments and cures for Southeast Texas residents living with and affected by these diseases.
The Muscular Dystrophy Association and more than 300 participants comprised of area MDA families, local businesses, and community organizations will participate in the event. Participants are asked to raise a minimum of $100.
There are more than a million Americans affected by a neuromuscular disease. MDA is the world's largest nonprofit health organization sponsoring research seeking the causes of and effective treatments for neuromuscular diseases. MDA research grants currently are supporting more than 250 projects worldwide.
The Montagne Event Center is located at 4400 S. Martin Luther King Jr. Parkway in Beaumont.
For more information, contact Anna Papoutsis at (409) 838-4545 or email her at apapoutsis [at] mdausa [dot] org.


text:
Commercial cigar rolling in Florida began with small-scale operations started by Cuban immigrants in the 1830s.
German immigrant and New York cigar manufacturer Samuel Seidenberg established the first "clear Cuban" cigar factory in Key West in 1867. By using Cuban laborers to roll Cuban tobacco, Seidenberg pioneered the idea of making authentic Cuban cigars in America while avoiding the high tariff levied against products from Havana, as well as the trade restrictions imposed by Spain.
There was a strong natural connection between the cigar workers in Key West and Havana, and by the early 1890s, 50,000-100,000 people traveled back and forth annually.
Image number: MS25987
Owned by David and Toba Rippa. Immigrated from Rumania to Key West in late 1880s. (Left to right): David, Toba, Adella, Larry, Jack and Harry.
Image number: PR05966
Vicente Martinez Ybor, one of the most significant figures in the history of cigar making in Florida, established a cigar factory in Key West in 1869. Ybor had run a very successful cigar manufacturing business in Cuba, but he fled the country after colonial authorities discovered his connections with revolutionaries.
In 1885, he moved his cigar making operation from Key West to Tampa. Steamships could bring tobacco leaves from Cuba for the cigar factories, and Henry Plant's new railroad connected the small town of Tampa to the rest of the country. The area around the cigar factories grew and became known as Ybor City.
Immigrants came not just from Cuba, but from Italy, Spain, and throughout Eastern Europe and Latin America in search of work. At its height in the 1880s, there were more than 100 factories in Key West. By 1910, there were 150 factories in the Tampa area employing more than 10,000 workers. Of the 50,000 residents of Tampa, 14,000 were Cuban, 7,500 were Spanish, and 1,500 were Italian.
Image number: N045400
Jenny was the daughter of Vicente Martinez Ybor. Vicente, with the help of personal underwriting by the members of the Tampa Board of Trade, bought 40 acres for $4,000 in 1885, built the first cigar factory in the area and moved his cigar making operation from Key West to Tampa. He brought workers from Cuba to work in his factory, and also built and rented houses to them. The area grew and became known as Ybor City.
Image number: RC09169
At the intersection of 14th Street and 9th Avenue in Ybor City.
Mutual aid societies were central to the culture of the new Florida communities. Cubans, Spaniards, Italians and Germans formed clubs where members and their families could socialize, attend performances and dances, play cards and dominoes, and receive free medical services.
The Cuban clubs were also an important source of fundraising and political support for the Cuban revolutionary movement.
Image number: N043529
Note from top of picture: "The social clubs, then as now, play a great part in preserving the customs and traditions of the Latin people…"
Note from caption accompanying top image: "Membership campaign picnic - Italian Club, Tampa, Florida - May 18, 1924 Philip F. Licata, President."
Note under bottom left image: "Cuban Club Dance - 1912."
Note under bottom right image: "Spanish Club Sanatorium."
Image number: N043603
From the 1880s to 1910, Paulina Pedroso and her husband Ruperto worked at cigar making while organizing La Sociedad Libres on behalf of Cuban freedom. José Martí headquartered his activities in the United States in her home in Ybor City.
Image number: RC10808
Image number: RC07469
José Martí is in the center of the photograph on the top step with his jacket open and his hands in his pockets. Photographed on the iron steps of the Vicente Martinez Ybor cigar factory, where he made one of his most famous speeches to supporters of the Cuban revolutionary movement.
Florida's Cuban immigrants were strong supporters of the United States' involvement in the Spanish-American War. Cuban-Americans from every social and economic level supported the cause of Cuban independence. Revolutionary leader José Martí toured Ybor City, West Tampa and Key West, delivering speeches to large crowds wherever he went.
Image number: N047356
The Olivette was built for the Tampa to Key West to Havana run in the winter and the Boston to Bar Harbor, Maine, run in the summer and fall. It brought tobacco out of Cuba for Tampa cigar factories just prior to an embargo. The Olivette brought the survivors of the Maine back to the United States. She helped evacuate American citizens from Cuba.
Image Number: N041306
Note from caption: "Cuban volunteers in their barracks. Many of these were cigar makers at Tampa."
The "Army of the Cuban Republic" was made up of 40 Cubans from Jacksonville, 200 from New York, and 150 from Key West. They set sail on the Florida to join the rebels on May 21.
By 1889, strikes and organized resistance to factory demands were commonplace. Over the next two decades, cigar workers became increasingly organized and held strikes more frequently. This helped push more of the cigar manufacturers to leave Key West, most of them resettling in the Tampa Bay area.
Image number: PR12441
Mass meeting celebrating the sixth month of the strike by cigar workers.
Strong union culture was an essential aspect of the Cuban cigar factory, upon which many of the Florida factories were modeled.
The Lector was a factory worker usually selected by fellow workers to read aloud during work hours to help pass the time and keep the workers' minds occupied. Although the Lectors read all sorts of materials from fiction to news articles, choices were often very pro-union, in favor of Cuban independence, and in Tampa, increasingly leftist and anti-corporation. By 1931, after years of dispute over the role of Lectors in changing factories, the major Tampa companies banned them once and for all.
Image number: RC03558


text: The Heard (aka Hurd) Family Collection contains numerous letters to and from female members of the Heard family. Letters discuss news of family and friends, education, social activities, financial concerns, and descriptions of travel in the United States, Europe, and Asia. Of special interest are the papers related to the separation and divorce of Albert Farley Heard and Mary (Livingston) Heard in the 1880s. The correspondence of the Heard Family contains a large amount of materials and spans well over a century. An inventory of women's letters can be found with the unpublished finding aid, located in the Historical Collections reading room.


text:
Oct. 4, 2006
For the second game in a row the Lipscomb men's soccer team is playing in the Atlantic Sun Game of the Week.
Saturday the Bisons beat Belmont 2-0 in the featured game. Thursday night at 7 they face visiting Stetson in the top game. The Bisons are 4-1-1 in their last six games. The Bisons, 5-4-1 overall, have scored 13 goals in their five wins.
"The guys are excited," said Lipscomb coach Charles Morrow. "It is not that they want to be in the spotlight, but it is nice they are being recognized for their hard work.
"The guys are working hard. They are ready to get into the heart of the conference and see where we come out."
Forward Ben Page leads the Bisons with five goals, three of them game-winners. Freshman goalkeeper Danny Prichard is a two-time A-Sun Defensive Player of the Week with three shutouts. Page has earned A-Sun Offensive Player of the Week honors.
"The guys still don't feel like they have the respect of the conference," said Morrow. "Even though they feel good about Belmont and some of their non-conference results the conference is not ready to give us that respect until we prove we can win there."
Stetson was the A-Sun Tournament champion last year. The Bisons lost on the road in Deland, Fla., to Stetson 1-0 last season.
"They have a kid, Tanner Wolfe, up top that they put everything through," said Morrow. "He beat us last year with a free kick.
"They will be a hard-working team. They will get numbers behind the ball. They will be fairly organized with a pretty straight forward attacking line."
Stetson is 2-8-1 overall. They played Campbell, the preseason pick to win the conference, to a 1-1 tie. They have one shutout in 11 games and have given up less than two goals only twice this season.
"They have had mixed results in non-conference games, but they did the same thing last year," said Morrow. "It all came together for them in conference play last season and they did pretty well."


text:
High-resolution Audio
What is high-resolution audio?
If you've ever downloaded a song from iTunes® or Amazon, or streamed music from Pandora® or Spotify®, you didn't exactly get the whole song. Sure, the words, the chords, and the drumbeats were still there, but many details were lost when the song was squeezed into a small file for delivery to your computer or smartphone. Fortunately, you don't have to settle for these "lossy" digital tunes anymore. With high-resolution music, you'll hear every song in all its detailed glory – just as the artist intended – for sound that's more engaging, dynamic, and lifelike.Shop all high-res products
More detail, more clarity
High-resolution music – sometimes called HD music – captures more of the magic of the original recording. These digital files contain even more information than CD tracks. You can hear individual instruments more clearly thanks to the improved detail and sense of space that these files offer. A high-res version of a favorite tune can make it sound new again, revealing nuances you may never have noticed before. If you own good speakers or headphones, high-res music will help them sound their best.
Where do I find high-resolution music?
High-res music is available for download at a growing number of online stores. HDtracks is the most popular, with millions of songs across all genres, from rock and pop to classical and jazz. You can find lots of old favorites as well as new releases in high-resolution formats, with more titles being added every week. There aren't yet any options for streaming high-res music, though services like TIDAL and Deezer Elite offer CD-quality streams. While not as detailed as high-res files, they offer improved sound over other services.
What equipment do I need to listen to high-res music?
There are lots of ways to enjoy high-res tunes, either at home or on the go. You need a computer to download music. Once you have some high-res files, you can connect your computer to a high-res-capable device, stream your files over a network connection, or transfer them to a high-res player.
Check out some of our top choices for high-res listening from Sony. They offer great-sounding gear for getting the most from high-res music in any setting. Want more advice? Read our high-res audio Q&A.
Want fast download speeds and reliable wireless streaming for high-res files? Make sure you have a high-quality router.


text:
The Grant County Parks and Recreation Department will be offering a new program in April designed to increase fitness in a fun way.
Each Monday in April participants will learn different cardio workouts in a class at Grant County Park in Crittenden.
The class starts at 6 p.m., at costs $12 for five classes or $3 each class.
"It's something that I've been wanting to do for awhile, offer some general fitness at the park," said Tabatha Clemons, parks and recreation director.
If you currently subscribe or have subscribed in the past to the Grant County News, then simply find your account number on your mailing label and enter it below.
Click the question mark below to see where your account ID appears on your mailing label.
|ZIP Code:


text:
Express. Home of the Daily and Sunday Express.
Di Canio involved in bust-up
Swindon manager Paolo Di Canio was involved in a heated confrontation with striker Leon Clarke following Tuesday night's Carling Cup defeat by Southampton.
Swindon manager Paolo Di Canio was involved in a heated confrontation with striker Leon Clarke following Tuesday night's Carling Cup defeat by Southampton.
After his side were beaten 3-1 at home in the second-round clash at the County Ground, the hot-headed Italian could be seen remonstrating with forward Clarke as the team left the pitch. The former West Ham striker appeared to manhandle Clarke towards the tunnel and the pair seemed to be pushing and shoving before being separated.
Chairman Jeremy Wray to try to explain the scuffle and said: "Clearly there was an incident and it would be wrong to apportion blame until we have all the facts."
Clarke refused to go into the dressing room and left the ground still wearing his kit while Di Canio went home without attending his usual post-match press conference.
Wray added: "Leon and the fitness coach were having words after the game and there was a disagreement between them. As Leon came off the pitch Paolo was conscious these things should be done behind closed doors.
"There was a misunderstanding there that carried on into the tunnel. It got to a situation where the whole thing blew up very fast. There was frustration on both sides.
"The whole issue was trivial but nobody responded in the right way.
"The manager was quite right to try to defuse the situation. Paolo was frustrated the whole thing was played out in public. He feels one of the players has let him down."
While all the talk was about Di Canio and Clarke, Saints manager Nigel Adkins was just pleased to get through.
Adkins said: "We passed the ball around really well in the first half but fair play to Swindon, they made a game of it in the second. We try to play football in the right way and I was very pleased with another solid performance and we look forward to the next round."


text:
Casper Names Ninja Dorian Chief Of Police [PHOTOS, VIDEO]
Criminals beware: Ninja Dorian is on the prowl!
5 year old Dorian Layton, aka "Ninja Dorian", was sworn in as the Chief Of Police today. Chief Walsh gladly stepped aside for the day in a heartfelt gesture to make sure Dorian's short life will be fuller than most adults.
Dorian, who has terminal brain cancer, put together a bucket list of things he wants to accomplish before he leaves us. While most items are pretty simple (build a snowman, ride a skateboard, etc.), he did have two items only the City Of Casper could fulfill...and boy did they!
At 12:30pm today, Dorian was picked up by the Casper Police department, then shuttled over to the Police station, and finally sworn in as the Chief Of Police. In his official statement, Chief Ninja Dorian said his main goal was to "have fun". Apparently, kicking butt is his idea of fun as, not quite on the job for two hours, Ninja Dorian made it clear he won't accept any funny business with his first arrest.
Dorian will also sit on the city council, visit the detention center, and tour the METRO Animal Control facilities.


text:
The Game Says 50 Cent Is Eatin Rick Ross! "For The First Time Im Siding With 50 Cent On This One. Ross Call Me, So I Can Get You Out Of This Mess" [Audio]
Game speaks to KUBE 93. "The Game chops it about his upcoming show in Seattle, projects he's working on, his beat down of Bow Wow, and his take on the 50 Cent Rick Ross beef "
Please click the "Report" button below if the video on this page is not working properly.
Comments will only be displayed by verified emails. No Spamming or Racism.


text:
The sequel to the popular box-pushing game below, C2 has been rated
shareware game of the year by a number of software distribution houses
and praised by Compute magazine in 1992. C2 extends the functions
of all of the basic box types and adds much larger, user-definable levels.
This classic box-pushing game has inspired many imitations just
as it was inspired by games from long ago like Bolderdash. Elegant in its
simplicty, this game asks only that you steer a small dot to safety in
sixteen challenging levels. Push and get pushed by blocks with various
functions. Avoid trapping yourself or blocking an exit with careful forethought.
A colorful game of visualization and planning, Fiddle tasks you to complete
squares of jigsaw-like building blocks using sequences of sliding and rotation
operations. It comes with 26 levels, one for each letter of the alphabet.
A simple block rotation puzzle based on an old handheld game of the
same name.
Looking for Palmetto Bay Wordmaster, the offline dictionary tool
that used to be available here? Well, it's been retired. It's now enjoying
sunshine and golf on Hilton Head Island, but it is still available for
downloaded at at
WinSite. It has some compatibility issues with many versions of Microsoft's
Java Virtual Machine that we can no longer support. Our official recommendation
is that you instead visit RhymeZone,
which offers so much more if you have an Internet connection. And you clearly


text:
Getting content from your computer to your television is hardly a new idea, but now that Apple has taken up the cause, everyone seems to want to get into the game.
The idea here is simple: Add a tiny box to your home-theater setup that can stream movies, music and photos across the network from PC to TV—and, for good measure, access Netflix, YouTube, Pandora and other cloud-based entertainment streaming services, too. Many of these devices include USB ports for hooking up a hard drive or thumb drive, so you can play less permanently stored video on an ad hoc basis.
We looked at three such offerings—including Apple's latest—and found that, much to our chagrin, none of these were very compelling solutions for getting movies off your home network or for streaming media from the web. And yet, each is different in its own special, useless way.
Apple TV ——–
The good news is that the Apple TV was the best product in this roundup. The bad news is we still wouldn't recommend it unless you're a dyed-in-the-wool Cupertinophile who can't live without at least one of every gadget Apple makes.
There's no complaining about the hardware. In true Apple fashion it's a sleek and sexy hockey puck of a device, and setup is a breeze. Of course, in keeping with Apple's other electronics, the Apple TV is useless without iTunes on your computer unless you simply want to access media directly from the iTunes Store. And Apple would really love it if you did: The Apple TV interface is overwhelmingly dedicated to selling you content, presented as a cacophony of clickable posters in no discernible order.
If you push past the come-ons to browse your PC library, the interface works well enough, although the ridiculous remote tries its best to thwart such efforts. Movies look good and audio is crisp and clear – provided, that is, that you've connected to your network via Ethernet. We had nothing but trouble when using the Apple TV's wireless connection, to the point where it frequently dropped out in the middle of streaming a song and eventually lost track of our PC's media library altogether. You're best advised pretending Wi-Fi isn't even an option (which it actually isn't on the other two devices we reviewed) and simply plugging into your router.
With a maximum resolution of 720p, movies won't look as good – in theory – on the Apple TV as they will on other streamers (both WD and Seagate support 1080p), but the reality is that heavy compression and stutter are far bigger problems than how many pixels you're getting. We had generally good success with Netflix and YouTube streams, but searching for content with that gum-stick remote is a nightmare.
Bottom line: This is passable technology, but hardly Apple's finest hour.
$100, Apple
Western Digital TV Live Plus —————————-
For a much different approach to media streaming, consider WD's Digital TV Live Plus, a squat rectangle of a device with a chunky remote that recalls the sophistication of your finer motel television set clicker.
The device's menu recalls Sony's XrossMediaBar, and navigating it can take some getting used to. But once you've figured out where things have been squirreled away, the system becomes reasonably easy to handle. The remote and the menus are snappy and responsive.
The only problem with the TV Live Plus comes with actually trying to watch or listen to media with it. Movies played from the network, from an attached hard drive or from Netflix frequently were missing the audio. And, although the TV Live Plus claims to support all the formats that the other devices here handle, it had more trouble playing back videos than the rest. Video quality was hit-and-miss. Locally-stored flicks looked fine, but our Netflix playback was the jumpiest of the bunch, with frequent skipping and freezes.
Bottom line: Again, for very limited uses, the TV Live Plus works well enough, but more often than not, its quality issues are frustrating to the point where you'll wonder why you didn't just spring for a Tivo.
$150. Western Digital
Seagate GoFlex FreeAgent TV——————————-
As tragic as the WD streamer is, it's a positive masterpiece next to Seagate's GoFlex FreeAgent TV, one of the least impressive consumer electronics products we've encountered in years.
One look at the interface and you'll see the clear embodiment of a cheap Chinese import that's had someone else's name slapped on it before being rushed to market. It's not just an affront to the eyes to look at, in actual use it's a disaster. The FreeAgent is so sluggish that you soon adapt to it by punching buttons three times and hoping for the best – that eventually one of those presses will actually register and do something, sparing you from simply sitting there in wait. What it might do, who knows: The interface is so badly conceived that the remote features both Home and Menu buttons, and they do wildly different things.
Actual performance is dismal. Raw video quality – in terms of image clarity – was the worst of this trio, although streaming was at least less jittery than the WD. And for some reason, audio playback came through at an extremely low volume, requiring we jack up the sound on the TV.
Bottom line: The only interesting or unique aspect of the GoFlex is the front panel, which flips open to reveal a dock into which you can slide a Seagate hard drive. Of course, the drive isn't included, and it's only compatible with a certain model series of Seagate drives so, well, perhaps "interesting" is too strong of a word.
$130, Seagate


text:
Soulja Boy Gets Stuck In The Elevator & Signs "Show Stoppas"
Soulja Boy Signs New Group Show Stoppas! WHOOP RICO! Myspace.com/OfficialShowStoppas You Seen Them In The Following Music Videos: Walk It Out, 2 Step, Crank That, Hit The Dance Floor, Get Silly, Im Bout Money, Get Silly, Spring Bling 07 and 08, Cartoon Network&IP=18.104.22.168
Please click the "Report" button below if the video on this page is not working properly.
Comments will only be displayed by verified emails. No Spamming or Racism.


text:
Sept. 26, 2009
Fullerton, Calif. - Naomi Washington and Caitlin Ledoux combined for 25 kills as No. 25 Long Beach State defeated Cal State Fullerton, 3-0 (25-21, 25-19, 25-21), to open Big West Conference play Saturday night in Titan Gym.
The Titans (9-5, 0-1) dropped their 54th consecutive match to the 49ers (8-3, 1-0), and put Head Coach Carolyn Zimmerman's 100th victory on hold for at least one more night.
Fullerton hung with the nationally-ranked 49ers for a good portion of the match, but midway of each set Long Beach would pull away. Erin Saddler was the only Titan in double figures in kills posting 13 for Fullerton. Long Beach's Washington led all players with 15.
The Titans held Long Beach to just a .220 attack percentage thanks to 24 digs by Cami Croteau and three blocks from Alex Wolnisty. The 49ers edged the Titans defensively, out-digging them 61-46 and out-blocking them 8.0 to 6.0. Setter Ashley Lee and defensive specialist Laura Schuck each collected 14 digs and Michelle Osunbor had a match-high six blocks as Long Beach held Fullerton to just a .115 attack percentage.
The Titans will return to the court on Oct. 2-3 when they will host Cal Poly and UC Sata Barbara in Big West action next weekend at Titan Gym.


text:
Samsung's David Eun at Dive Into Media
Samsung makes a wide variety of devices -- smartphones, televisions, refrigerators. What happens when you connect them all together? David Eun sat down with Kara Swisher for a candid interview Monday.
This transcript has been automatically generated and may not be 100% accurate.
... the stake sale ... that means that I read it already AllThingsD so tell us what you tell us about the news the ... luggage to officially announce the new ... company ... the focus to double down ... on software ... in particular those software services that will complement our devices ... do so and and it's a bit ironic because about two months ago summoning Kara Swisher ... The published a story from unconfirmed sources that this can happen ... actually ... it's a good day break from Edison and driving her crazy ... and to explain to me what year that weekend viewing be in that but I was that need it pushed up renovations for with it ... yet so there's these two components ... one is something we call the open innovation Center and the ... innocence that would be ... focusing on investing in early stage companies and Aunt Norris ... partnerships ... and they're really thinking about Ivy Creek prototypes pretty good early ... start on ... trading new expenses for users with with partners on outside ... and the third is acquisitions ... which isn't your thing for our company but something that we're committed to ... a minimum of ... a the second thing is an accelerator which is which he talked up ... and down there we want to create ... effective when incubator for internal startups ... where we want about still the best of ... a big company in terms of assets and distribution and marketing sites ... with ... keeping the folks in the Excel it enough but on the distance ... to really do their thing and do it flexibly and and am so in a Sunday will be Samsung employees or ... others will go and look at it is clear and start-ups and and ... and so the teams doing their thing and will be ... effectively the monarchy for while then and there will be their board ... and try to get them ... everything from early prototypes the devices to ... access to decision makers ... and then depending on how things go really ... seek partnerships potential investors pay me later on ... oh in a saute RCM stamp laser outside implies that I get the idea here is ... that he would come in and what we want them to use people ... to focus completely on product development so what the candidates outweighs the health care benefits ... and we want them to focus on products that have to go on responding and think about the role that's one thing is though ... it's a disservice women ... so ... you doing this ... Samsung hasn't had the most high-profile Silicon Valley meaning I've been a top executives do know the players in Silicon Valley but in general ... its answer to this squishy ... not much above the profile for a belly now ... and and why is that from your perspective what's that with spending issue ... you know I I just on the company not long ago and ... like ... most people that I know and in the audience maybe ... I think people are pretty familiar with the products that increasingly higher ... but not that familiar with our executives with the company itself right ... and ... I think a lot of that has been with the fact that ... we were very focused on manufacturing Argo and devices ... and ... it's no secret that you have to get the hardware and software right ... and it's not just a question of the software on hard weights ... the integration of the two ... and so we have been investing ... but Smith me over the past couple years as of the top management is thinking about him is that you're the sort of ... all delivery vehicle for Santa brings him a million artists the of my croissant that ... go Android is one ... thing is partners ... haven't yet bought any of your own systems that ... we have a new look at yourselves ... I don't think I look it any other company ... we look I look at ... who we are and what we can do so I think if anything where ... on that point very inwardly focused ... and and I was one of the big learns from me about the company when I'm in and ... I'm ... in awe that just a day for tempo speaking with the present upright in mobile communications to ... have to spend a lot of time with the president of consumer electronics ... and when you meet with these people me right now when the fortunate position of being number one in TV and mobile ... and then use a nice piece of the leaders of these businesses and ... there's not one percent of the time to expand its books ... celebrating ... the success it's really focused on one more week to DC mention that we could be an advertising network ... aam give all these devices in your partner's use you using their operating systems ... how does that was that weren't there are a go was in the advertising business I ... heard ... the and so are many others in my perceptions and ... Wales Goebel but there's many others and this is how you look at yourself you imagine creating an advertising network ... well we we already have advertising on or connected TV rights now ... these are with partners that are in that this this so ... I think for the now we think about again a platform on partners ... the ... advertising ... company's fine car to compete on apps companies try ... to find their way onto our platform and devices ... so with the but advertising I think what we're thinking about it ... opts for starting with that but along with any of the content service really thinking about ... well if we have a sense of what peoples usages ... and over time we have a sense of geo data and where they are ... and sensor information ... is their world what we can gather all this data ... is big into one ... and Paul insights about ourselves and our partners and I think the answer is yes it something that we're very excited to visit when creating your own advertising business idea whether we do it ourselves or with partners and remains the scene but I think it's an important part of what we need to do ... upbeat because ... steel attract the right type of apps developers I mean just ... just on that alone ... we need to provide ... commoditization string I mean people want distribution but ... de facto ... what that means is ultimately finding audience than on the station so ... I think we have up front the responsibility for those folks to develop for us ... to make money when you're thinking like that you're thinking about you wanna be a platform for your partner's things can change rather quickly Facebook ... Zynga ... you know once they become platform for something ... is but any of the photo sharing app standby when there ... is that is that what occurs eventually is that you have to be sort of like in that interim global buying everything it can to to solidifying into their phones ... Honeywell and you see yourself being in all these businesses are all media businesses ... I think we have to ... be very thoughtful when you look at every everything for me is the time ... whether we take ... our table and and ... or whether we ... are supporting our now I think that's those of the big decisions ... to May but again I think the wings and to be a partner ... because what we do well right now is trading straight declines ... in its favor ... ox ... and what we have the ability to do its work very closely with us for Temple and mobile with our ... network carrier partners and then on TV and digital arts is our retail partners ... and so we can bring a lot of the different elements together for ... apps companies talking a successor Ben and that's the name you can't underestimate that the difficult or complex is doing that especially if you wanna do it on a global scale ... so if ... you get to the one that in the one company you best compete with most at the two companies and one as a ... competitor not a competitor Goebel ... and the other is Apple ... Woody from your perspective what is is one of the reasons minus seven Silicon Valley is to say Apple were cheered by the way we're here ... as the other odd thing in the trendy these tipster commercials ... instead of trashing them quite a bit in the state you you say you like my daddy oh it's here today that it might well you live Samsung ... your bank and Samsung are ... what ... a way that you endure this up this country and I hear ... the so that you how you look at your leisure with Apple right now there is the isthe lawsuits there's the ... commercials there's the much more aggressive tactics to ... Honeywell at that list ... will forsee a question about motivation behind coming back to Silicom Valley ... we've been snowed on architects yet we talk about this ... but it's just that a presence hasn't really been ... a bit weaker and more transactional partners write posts to examine the newly woven into that happened tonight ... aam but ... again I think frankly the outside is more obsessed about ... our suppose that obsession with Apple that we actually are ... it was quite a few e mails that appear ... to ... know the the the reality is that they are very ... important partner to us on the compound ... the irony of that situation I'm talking about the other but it's more than ironically made money every time a not so bright and that something we take seriously ... on the other side we were complete we compete with a write up on the consumer electronics mobile devices ... and so ... we compete we compete ... and ... while we're ... you know I think you you you talk about the conflict and a legal another was that the ... U S The Samsung executive I'm I'm not uncommon on the litigation itself ... but as they use this American consumer and as a citizen of the Valley ... um ... I think it's a big loss ... anytime you take on competition got a Marketplace Thani the reduces innovation and choice ... and so I think that's unfortunate ... but my view is let's let the lawyers and the litigation ... and the rest of us have to keep focused on ... doing what we can to treat again at Air Expands whatever that means that whether it's a service or ... unique versions of apps ... any better devices and that's what ... it's going on ... I ... didn't ... you know ... people who all have to see that ought to be used in one of the the Galaxy S three she ... she wanted to be sure to tap or staff but ... that change happens that haven't seen a talk about the integration that ... heading in the those devices work with the things that are made by your company get there ... so ... that the question ... of what few ... years ago we enter this ethical all share ... and so our concern electronics devices Thursday on a buy and sell ... on some level ... of of the functionality and services that we think it is so that program should ... be ... integrated with other devices ... but going back to the discussion I cannot about this Excel a river ... I'm you know what we think about developing new ... apps and services we think about ... I think about it that's concentric circles the first of the PC for Samsung devices ... but I think we have to think about ... Samsung us other devices and were absolutely don't even know ... write because we can assume that everyone has been Samsung TV applicant and phone and how ... they behave like that was ... it like that with Apple ... right well what what we hope that they can be bought them one more but not today that's not that's not a reality there's usually a mix of things in the exchange ... and then you know even a larger concentric circle would be well what if we do a distribution and now are able to stay true independently strong iconic ... software company's ... hands and starts ... there then I think you have to think about possibly going up in spending now so ... that they really ... mean it when you get to that whenever this next point is that they don't ... behave together and and a Samsung tablet it never sticks to my TV in the death by a long time ago or something that ... I don't consider them that I don't even think of them it's the same thing and I think of all my Apple places this one ... isn't yet will that but ... not yet and in fact it actually does work on Sunday ... I have been married to someone to Mike's even ... have a much bigger and and that's that that's my that's my kids internally ... in the house to be much more seamless and intuitive ... it has to just work ... and and that's something that we wear apps that work imagine that people look at Samsung devices like that that's or is it going into the gutter with Sony where you sort of had that moving that way was intended to stock what I think even a few years ago people might would have imagined us where we are today I think a few years ... absolutely love for people that I just respect that says the company in our and respective devices but that miner ... what we do as the company and admire that this software works to absolutely absolutely ...


text:
NIPSCO strives to be a top-notch regulated utility, not only with quality and safety, but with regard for supplier diversity and community economic inclusion.
Our objective includes a supplier diversity program that supports and amplifies opportunity for qualified suppliers that are typically not given the chance to meet their full potential in a large corporation.
Diverse suppliers allow NIPSCO to derive innovate ideas and processes while gaining a competitive advantage. We are proud to assist in building community infrastructure through employment and training.
We're committed to offering diverse suppliers an opportunity to succeed, and we are always looking for:
This is only a small example of the categories we are looking to fill.


text:
Public Comment
When Restraining Orders Fail: Arm the Women!
On March 23, 2013, 29-year-old Sandra Cruzes-Gonsalez was stabbed to death by her ex-boyfriend Juan Ramirez.
Police officers responding to phone calls found the victim lying in the parking lot of her San Jose apartment complex. She died in a nearby hospital from multiple stab wounds.
What struck me about the story was this line: "The victim had an active restraining order against the suspect at the time of the homicide, according to police."
How many times have we read or heard of women dying at the hands of angry ex-boyfriends/husbands who had been placed under a "restraining order"?
In this case, as in too many others, the restraining order offered little to no protection for the individual under threat.
Perhaps it's time to consider a different approach.
We are constantly told that American citizens need handguns for "self-protection." The statistics, however, establish that most weapons are fired in attacks on targeted victims or to commit suicide. Cases of American citizens successfully using a handgun (or, God forbid, an assault rifle) to defend themselves against an attacker are vanishingly rare.
But, opposed as I am to the proliferation of handguns in America, there may be one case in which the argument deserves a serious hearing. Perhaps it's time to apply some lead-jacketed teeth to enforce restraining orders.
The proposal: every time a court approves a restraining order to protect a woman from an abusive male, the victim –- if she so chooses -- will be issued a free handgun and ammo. The loan of the weapon would require a course in weapons training (which would also be offered free-of-charge).
In the future, such "enhanced" restraining orders would clearly empower the woman to "shoot-to-kill" whenever a restrainee violated the court order to stay a proscribed distance from the person granted the promise of protection. A woman would not only be issued a weapon but she would be implicitly granted the right to fire it— legally and with lethal intent— without fear of subsequent criminal prosecution.
This would provide otherwise aggressive exes with a powerful argument against engaging in stalking behavior or physical confrontations.
Allowing victimized women to exercise "stand your ground" powers in the event of an imminent attack should significantly reduce the number of cases in which women wind up dead after the failed "threat" of a retraining order.
Of course, the police (wisely) are typically opposed to the idea of putting more weapons in the hands of the public. Police departments know only too well that guns are mainly employed to injure and kill, not to defend.
If the local police departments refuse to offer free guns and weapons training to endangered women, there is another recourse.
The National Rifle Association needs to step up to the plate. As the leading voice for "gun freedom"—and one of the wealthiest lobbies in the US— the NRA can well-afford to match its rhetoric with action.
Let the NRA match its deeds with words by demanding that it promise free guns to any women who can win a restraining order because she is threatened by a violent male. And let the NRA provide the bullets and weapons training.
The gun industry (which has made a big point of marketing pink-colored "fashion pistols" to women) should also step forward with offers of free "loaners" to permit America's threatened women to fully exercise their "Constitutional right to self-defense."
My only concern is that accidents can happen -- even when guns are in the hands of the best-trained and most-deserving citizen.
It's still possible that a frightened victim might over-react. There could be cases where a paranoid victim might open fire on a FedEx employee trying to make a delivery on her front porch. But there are remedies for these new, yet-to-be-explored situations.
In this case, anyone under a restraining order could be issued a window poster clearly noting the "stay-away" order. The poster could include a photograph of the individual who poses a threat. (This would allow watchful neighbors to alert the police if that individual was spotted in the neighborhood.)
And any FedEx worker who spotted one of these window posters, would be well-advised to call before making a delivery—or don a FedEx-issued bulletproof vest.
Until now, "restraining orders" have proven to be little more than a joke. It's time to get serious.
In most cases, it is difficult to predict criminal behavior because it is typically random in nature. In the case of domestic (and date) violence, however, the possibility of imminent future threat is both provable and palpable.
Perhaps it's time to explore the "pre-crime" strategy of arming women from men who are under orders to keep their distance.
I'm tired of reading about women dying at the hands of angry men. If we believe that guns are really the best means of self-defense, let's put this theory to a test: Arm the women!


text:
Audrey1 is a fan website with a thriving community of devoted Audrey fans. Our aim is to provide a meeting place for fans and to share as much information about Audrey as possible.
We have 837 images in our gallery. Here are some of our latest additions:
This website is a fan website and has been created to help people learn about Audrey Hepburn.
This is an unofficial, non-commercial website and is not connected to Audrey Hepburn or her family.
Copyright ©1998-2019 Audrey1 · About Us · Contact Us


text:
Cake or Death?Delete Topic
UCOF "evolution: Poi -> stick -> hoops -> Devil Stick -> juggling club -> juggling ball -> crayons."
In other words, it's the thumps bump
Feel the Flame
"In the end there is only fire and a waterfall"Delete
Cake or Death?Delete
With out Peace in your soul, you will not know Love in your heart, which will lead you to your Flow.
If you have Peace in your mind, you will have Love in your heart, and then your body will be free to Flow.
Cake or Death?Delete
"you know there are no trophys for doing silly things in real life yeah pete?" said ant "you wont get a 'listened to ride of the valkyries all the way to vietnam' trophy"
*proud owner of the very cute fire_spinning_angel, birgit and neon shaolin*


text:
hmm...maybe Habit Rouge or Body Kouros
Thread: Sweet incense frags?
This is one of those scent regions i've never delved into, and I know they have to exist. I feel like I've found a lot of scents in both the sweet and incense categories that I rather like, but not one that really sticks out. Maybe a mixture of both is what I never knew I wanted. Suggestions please?
Note: I do not like M7 at ALL. I'm after something more like Dior Addict or the original womens' Prada. But for men of course.
hmm...maybe Habit Rouge or Body Kouros
I think ST Dupont Signature fits the bill. It is a warm oriental with a prominent incense note. It is getting harder to find though...
"Whereof one cannot speak, one must remain silent thereof." --Wittgenstein
If you want a sweet incense.. try Bois D'Argent by Christian Dior.. it's basically a buttery, honey coated take on incense.... very smooth, very non offensive, and by many basenoters standards.. "brilliant"... I owned it and was not really a huge fan, but maybe it would be more to your tastes... maybe you can locate a decant or a bottle somewhere..
hope this helps..
Kenzo Jungle
Passage d' Enfer by L'Artisan
Tea for Two by L'Artisan
CDG Insense series is great. Especially Kyoto and Avginon. Here is another vote for Passage D'Enfer. Its absolutely great.
- Ben -
Top Five:
Creed Royal Oud; Byredo Black Saffron; Etro Etra; Creed Aventus; Xerjoff Nio
eBay: mississippi_rifleman
Twitter: Cigar_Ben
Stogie Review
divine l'homme sage for a slighly sweet fruity but lovely incense finish
Try Gucci Envy !
Body Kouros might be for you. I didn't like it, but it seems to be popular around here.
And a top frag in every way -- totally unique!Originally Posted by fenton_t_fox
Worth mentioning that it is very spicy, as well as fruity/incensy. The fruit is rather different from your standard citrus in that lychee takes centre stage in the topnotes. There is also saffron.... Scenteur7 (Perfume Critic Marlen) has done a brilliant review of this somewhere, but I can't find it right now unfortunately.
I second Gucci Envy and Avignon (although Avignon isn't really sweet... it's just straight incense).
Body Kouros is a good contender, but I don't get much incense out of it- certainly not as much as Kouros. But it is a good scent, and I'd buy it again.
I actually have a sample of Tea for Two that I like a lot, but I don't know if I'd pay for a whole bottle of anything at that price. I think I have an Envy sample, maybe I ought to break that, because I totally forgot about it. I sniffed Body Kouros on my wrist long ago and don't remember much about it except that I thought it was pretty darm good. I'm definitely going back to that one.
I'm interested in that Dior...Bois D'Argent. Where can I find it? Tell me more! Thanks for everything so far!


text:
Photo: By potentialpast on Flickr
Anheuser-Busch InBev and Mexican brewing giant Grupo Modelo were all set to merge and form Voltron one of the biggest beer companies on Earth, until the U.S. Justice Department stepped in.But a few days after InBev changed up the terms of the merger, things could be coming to a peaceful resolution — and the world could be mixing Bud and Corona after all, technically speaking.
Anheuser-Busch InBev offered concessions to the Justice Department last week to help the deal go through, and the Justice Department is now considering their offer. The most important concession InBev offered was selling the rights to brew Corona and other Grupo Modelo beers in the United States to Constellation Brands.
According to a filing in court on Wednesday, InBev asked for litigation with the Justice Department to be put on hold — to give the DoJ more time to look over its latest offer.
The beer giant thinks the break "would be beneficial to the parties and conserve efficient use of the court's resources while this investigation, and the parties' discussions regarding a potential resolution of this litigation, take place," according to the filing.
If two merging giants can work something out with the government, the company that brews Budweiser and its many offshoots will absorb the company that currently brews Corona, Pacifico, and Modelo. The Justice Department originally stepped in to block the merger because the Anti-Trust division felt the $20 billion merger would birth a company with a near monopoly on American beer sales.
Business Insider Emails & Alerts
Site highlights each day to your inbox.
Follow Business Insider Australia on Facebook, Twitter, LinkedIn, and Instagram.


text:
Dot Wool Throw - Olive
The historic Faribault Woolen Mill was built in 1865 in Faribault Minnesota on the banks of the Cannon River that once powered the Mill with its rushing current. Though the days of water-power are long gone, the river reminds the company of its roots in classic quality and old techniques still in use today. As one of the last fully integrated mills left in the U.S., their mission is the same as it always was: use the highest quality raw materials, manufacturing, and hand finishing techniques to create home textiles that are made to last.
This blanket was originally designed in the 1950's as an airline blanket that has now been reconstructed of 100% fluff-loomed fine merino wool and re-colored to be more contemporary. Machine washable/dryable. Permanently moth-proofed.


text:
Dulce Et Decorum Est Essay Summary Writing
It's just another day on the battlefields of World War I . As our speaker lets us know right away, however, "normal" isn't a word that has any meaning for the soldiers anymore. They're all mentally and physically ravaged by the exertions of battle.
And then it gets worse. Just as the men are heading home for the night, gas shells drop beside them. The soldiers scramble for their gas masks in a frantic attempt to save their own lives. Unfortunately, they don't all get to their masks in time. Our speaker watches as a member of his crew chokes and staggers in the toxic fumes, unable to save him from an excruciating certain death.
Now fast-forward. It's some time after the battle, but our speaker just can't get the sight of his dying comrade out of his head. The soldier's image is everywhere: in the speaker's thoughts, in his dreams, in his poetry. Worst of all, our speaker can't do anything to help the dying soldier.
Bitterly, the speaker finally addresses the people at home who rally around the youth of England, and urge them to fight for personal glory and national honor. He wonders how they can continue to call for war. If they could only witness the physical agony war creates – or even experience the emotional trauma that the speaker's going through now – the speaker thinks they might change their views. In the speaker's mind, there's noting glorious or honorable about death. Or, for that matter, war itself.
Wilfred Owen set his poem "Dulce et Decorum Est" during World War I on the western front in France. His purpose—to protest against the mentality that perpetuates war—is unmistakable, but what sets the work apart from much other antiwar literature is the effectiveness of his tightly controlled depiction of war.
The first fourteen of the poem's twenty-eight lines comprise a sonnet that vividly describes a single terrible moment. The last twelve address the reader directly, explaining the significance or moral of the incident. The speaker is among a company of exhausted men who after a stint at the front are marching unsteadily toward the rear when they are suddenly overtaken by poison gas. After they hastily pull on their gas masks, the speaker sees through the misty lenses that one of them, somehow maskless, is staggering helplessly toward him. He watches the man succumb to the gas, desperately groping the air between them as he drops to the ground, like someone drowning. The third stanza shifts the context to the speaker's dreams. In a single couplet, the speaker declares that in all his dreams he sees that soldier plunging toward him. In the final stanza, he turns to the readers, telling them that if they, too, could have experienced such dreams and watched the soldier dying on the wagon into which the soldiers flung him, they would never repeat to their children "The old Lie: Dulce et decorum est/ Pro patria mori."
Throughout the war, this Latin phrase—a quotation from the Roman poet Horace (Odes III. 2.13, 23 and 13 b.c.e.)—was frequently used in inspirational poems and essays. In a letter to his mother, Owen provides the translation, "It is sweet and meet to die for one's country," and he expostulates sarcastically, "Sweet! And decorous!"
Owen is often judged to be the most remarkable of the group of "war poets" who emerged during World War I. Although "Dulce et Decorum Est" is seldom considered to be technically Owen's finest poem, it is nevertheless among his most famous because it captures so compellingly not only the tribulations of the soldiers who fought in the war but also their belief that the patriotic rhetoric on the home front and the government's refusal to negotiate a peace were more to blame for their suffering than the opposing soldiers. Owen, who was an officer with the Manchester Regiment, planned to publish "Dulce et Decorum Est" in a volume that was to present the truth about the war, which he knew to be utterly at odds with the belligerent cant that appeared daily in newspapers and in magazines in England.
Two drafts of the poem carry the dedication "To Jessie Pope etc" (two other drafts simply say "To a certain Poetess"), suggesting that Owen had originally specifically targeted such individuals as Jessie Pope, whose collection of children's verses, Simple Rhymes for Stirring Times (1916), was intended to kindle enthusiasm for the war.
In the end, Owen removed the sarcastic dedication, perhaps to make clear that he wished to address a much broader readership. Most people in England greeted the outbreak of war in August, 1914, with enthusiasm. Wars of recent memory were limited, distant affairs; the people expected adventure and heroism from a contained conflict that would be over by Christmas. Instead, after the second month of the war, when Germany's march on Paris was halted at the Marne, the opposing armies dug themselves into trenches facing each other across a narrow strip known as No Man's Land, a line that stretched across Belgium and France. In part because of the efficiency of machine guns and because tanks were not deployed until near the end of the war, neither side was able to dislodge the other. Millions of men lost their lives in costly and fruitless attempts to break the stalemate; in just one day, July 1, 1916, the great offensive at the River Somme took the lives of sixty thousand men. Rats, lice, and the sight of exposed corpses were inescapable conditions of trench warfare. By the time the war ended, all those who experienced the horrors of trench warfare were forced to abandon their belief in the superiority of European civilization and the idea of European progress.
In the opening lines of "Dulce et Decorum Est," Owen vividly portrays the price of trench warfare, the exhaustion of soldiers who become like old women, "hags," coughing, lame, blind, and deaf. The poet speaks for these individuals who, though they no longer function in tidy military unison, are joined by their shared experience of a nightmare that seems just at the point of being over when the new assault arrives. The deadly gases (at first chlorine, later phosgene and mustard gas) that remain a hallmark of World War I were first used on a large scale on the Western Front. Although soldiers were equipped with respirator masks, more than one million men died from such attacks. The gas, whose effects Owen describes in the second stanza, is the odorless and colorless mustard gas frequently used after July, 1917. Detectable only by its sting, it gave its victims only seconds to protect themselves and caused severe, often fatal, burns to exposed skin and lungs. Owen also mentions other miseries of the "Great War," such as the unusually heavy rainfalls that turned the fighting zone into a bog in which the men suffered crippling foot ailments and sometimes even drowned.
The poem also expresses "the pity of war," the theme Owen also articulated in the short preface he drafted for the intended collection. English poetry, he explains, is "not yet fit to speak" of heroes, but speaking the truth of war may act as a warning to the next generation. Owen uses the word "pity" in a special sense, one that encompasses a profound fellow feeling for all those who suffer; ultimately, that includes everyone. Hence, his protest against war extends to become a protest against all inhumanity. The ability of Owen's poems to transcend the particular circumstances of their creation was a quality some of his early critics, including the poet Yeats, failed to see. "Dulce et Decorum Est" accomplishes this as effectively as anything Owen wrote, for the focus of its protest is not the pain suffered by a few men but rather the transhistorical "Lie." The horrible death of the gassed soldier exposes the fallacy behind the oft-repeated, high-sounding Latin epigram: The poem's protest is against an abuse of language.
Owen drafted the poem in August, 1917, at the age of twenty-four, while he was convalescing at Craiglockhart War Hospital in Edinburgh. He finished it about one year later, perhaps shortly before his death. The event described in the poem is almost certainly based on actual experience, as Owen reported such "smothering" dreams to his doctor. Recovering from concussion, trench fever, and "shell shock" or "neurasthenia" (terms often used as euphemisms for exhaustion), Owen's stay at Craiglockhart was crucial in his poetic development, in part because he became acquainted with the more experienced soldier-poet Siegfried Sassoon and, even more important, because it gave him a chance to work steadily during a period when his sense of poetic purpose was most urgent.
Owen was deeply concerned about the technical problems involved in the expression of his passionate convictions. Some of his later poems use striking methods such as half rhyme, but in this poem, too, Owen's technical mastery is impressive. The first stanza employs heavy, single-syllable rhymes throughout; to convey exhaustion, Owen breaks up the rhythm, which composes itself in the third line. After several comparatively regular lines, a dramatic shift occurs with the fragmentary syntax of the first lines of the stanza about the gas. The four repeating "um" sounds of those line in the words "fumbling," "clumsy," "someone," "stumbling" produce interior rhymes that create a sudden, panicked sense of double time. After the ellipsis, an eerie, dreamlike calm sets in as the poet coolly, objectively describes the man drowning "as in a green sea." The couplet literally rehearses the moment as do the dreams, and in place of a rhyme it repeats the falling cadence of "drowning" with extraordinary effect, as though poetry itself must stumble and fall at this juncture. The final stanza exploits the steady, relentless rhythm of iambic pentameter for the purpose of "accumulatio," heaping up declarations in couplets that each describe more of what could be seen. "My friend" announces a last turn: a direct accusation against the time-honored, respectable, capitalized "Lie." The extra foot in line 25 shatters the iambic pentameter and produces particularly heavy stresses on the two long syllables of "old Lie," enhancing the resonance of the foreshortened half-line that ends the poem.
In a late revision, Owen substituted lines 23 and 24 ("Obscene as cancer, bitter as the cud/ Of vile, incurable sores on innocent tongues,—") for two lines that introduced a note of eroticism that might have distracted attention from Owen's main purpose ("And think how, once, his head was like a bud,/ Fresh as a country rose, and keen, and young,—") The new lines recall images from Dante's Inferno (c. 1320), and their guttural sounds enhance the impression of outrage.
After a year of convalescence, Owen returned to the front in August, 1918. In October, he received the Military Cross, and on November 4, 1918, just one week before the Armistice, he was gunned down on the Sambre Canal. Owen published only five poems during his lifetime, and "Dulce et Decorum Est" was first published posthumously in Poems by Wilfred Owen (1920), the eleventh poem in a volume of only twenty-three. His reputation grew rapidly after the publication of Edmund Blunden's 1931 edition of his poems, which included a lengthy memoir. Although the C. Day Lewis edition of Owen's poems is now considered standard, "Dulce et Decorum Est" is often reprinted in versions that differ significantly. In particular, some editors follow Blunden in preferring a manuscript variant of line 8, "Of gas shells dropping softly behind."


text:
Looks like the final episodes of Breaking Bad will be released on 02/24. Can't wait! Would like to start up Sons of Anarchy or Dexter next.
Just started in on Breaking Bad this weekend. Good stuff so far, though I'm not sure how he's going to make it past the first season.
Page created in 0.053 seconds with 19 queries.


text:
Hotel Catalonia Beach
Hotel Catalonia Beach is free HD wallpaper. This wallpaper was upload at April 20, 2019 upload by admin in .You can download it in your computer by clicking resolution image in Download by size:. Don't forget to rate and comment if you interest with this wallpaper.
Description wallpaper for Hotel Catalonia Beach
- Title: Hotel Catalonia Beach
- Author:
- Upload:
- Link: https://media-cdn.holidaycheck.com/w_1280,h_720,c_fill,q_80/ugc/images/8ce873eb-e8df-4763-ad39-7a057e1f5b29
- Tag:
- Category: Uncategorized
- View: 0 View


text:
Shop Our Store
More Ways To Shop
$50.00 Mail-In Rebate - Details
Price after Manufacturer Rebate: $1,112.30
Rebate Expires: 4/27/2019
Get up to $150 rebate on qualifying Yukon Gear and Axle purchase(s)! For complete details, visit www.summitracing.com/go/yga
Zip Locker, Air Locker, Hard Core, Competiotion, Dana 60/61, 35 Spline, 4.10 Down, Each
Estimated Ship Date: Loading... (if ordered today) Would you rather pick it up? Select Location
This part is normally shipped directly from the manufacturer / Supplier.
Order this item and get free delivery and handling on your entire order! Offer excludes truck freight and oversize fees. Valid on orders shipped in the contiguous United States.
View Similar Products
Brand: Yukon Gear & Axle
Manufacturer's Part Number: YZLD60-3-35HC
Part Type: Differential Carriers
Product Line: Yukon Gear & Axle Zip Lockers
Summit Racing Part Number:
Aftermarket Carrier Style: Air locker
Cover Bolts: 10
Carrier Series: 3
Axle Shaft Spline Quantity: 35
Manufacturer of Axle: Dana
Carrier Material: Chromium alloy steel
Carrier Bearings Included: No
Quantity: Sold individually.
Notes: Hardcore competition locker, 4320 chromoly internals. Designed for 4.10 and numerically lower gear ratios.
In-Store Pickup: Choose In-store pick-up (OH, NV, GA, TX) on our web site.
Need traction? Zip! You've got it with Yukon Gear & Axle Zip lockers! With on-demand traction, these lockers offer an air-operated design that allows you to switch from an open differential to 100 percent lockup when you need it. Theses Yukon Zip lockers are the ultimate in driver selectability for the right traction, on-road and off. Built from forged cases with 4320 chromoly internals for added strength, they work with a variety of air-delivery systems and are assembled in the USA. Do you need gripping power--now? You have the control with Yukon Gear & Axle Zip lockers.
What type of question would you like to submit?
I have a Customer Service question
(order, shipping, returns, etc.).
I would like to ask other customers
a question about this Product.
There are no questions for this product.
Some parts are not legal for use in California or other states with similar laws / regulationsBack To Results
We do not sell email addresses or other private information.
Privacy Policy
Low Price Guarantee
We're so confident in our low prices, we offer a Beat-a-Price Guarantee: We'll beat our competitors' advertised prices on any identical, in-stock product (proof of advertised price required)!Beat-a-Price Guarantee Details


text:
Planning For The Cost Of A Kitchen Remodel in California
Planning for the cost of a kitchen remodel in California is important for you as a homeowner, and you will find that there are a number of things you may do when you work with the proper contractor. This article will explain every step in the remodel from the design to the before and after pictures. There are a number of designs that you may choose from, and you will find there are places near me that will help you plan your new kitchen. The kitchen in your home in Neroly, California is a place fo gathering that will help you plan parties, increase the value of your home and ensure your home looks beautiful.
Contractors are quite capable of building a design for you that will make your kitchen look perfect, and they have examples of designs that will be pleasing to look at in your own home in California. Each design you you choose for the kitchen must be weighed against the layout of the kitchen, and you will find that there are many contractors near me who will help you.
Companies that work on designs for small kitchens in Neroly, California will help you save space in the room, and you will not feel as though the room has been misused. You may not have much space today, and companies that work on kitchens will help you design something that they know will look great. You may complete any remodel large or small on a budget, and you will find that they give you an estimate before the work is done. You receive quite a few things when you contact the contractor for help the first time:
Small kitchens in California may be created to save space, and they may have storage included when you have the layout done. There are many floor plans to choose from, and contractors near me will help you choose the layout that will work best in the room. They know how to help you save space, and they will prevent problems with the room that often occur when you have chosen the improper layout.
The cost of a kitchen remodel is impacted by the floor plan you choose, and you may begin adding other items to the kitchen as you go.
Choosing Colors And Styles For The Room
Colors in the kitchen are quite important as they dictate the style of the room, and you may look over pics that show the sort of colors you may find. There are many different people who have ideas for their kitchens, and they must compare those colors with pics they have found of other completed kitchen remodels. You may visit the showroom to learn what the company in Neroly, California has to offer, and there are many stores you may visit that offer cabinets, appliances and accessories for your kitchen.
You may walk through the showroom to learn what the company near me has to offer, and you may learn about trends that are happening in the industry today. You may ask the company to show you a design with island furniture, or you may see design ideas that inform when you want to do. Ensure that you have chosen a design house near me that will help you look over every possible idea before you plan your kitchen.
You must share everything you want in your kitchen because the contractor will add those things to the kitchen for you. They will ensure that you get just what you want, and they will continue to add things to the kitchen that are intriguing to you. Each step in the process is necessary to make the kitchen look perfect, and you will have input from the beginning tot he end. Someone who wants a new kitchen must work through this process with their contractor and their design team.
Planning a kitchen remodel is a long process that you must put quite a lot of thought into. The kitchen will turn out looking much better because you took the time to plan the kitchen properly, and you may ask the remodeling company what they would do in your position. They will tell you the steps that you should take in designing the kitchen in Neroly, California, and they will create their own ideas for the job. It is quite easy to get the kitchen done in a style you will be pleased with, and you will find that you may choose every part of the kitchen before the work begins. You are given all the following things when you are planning your kitchen:
Designing your new kitchen in Neroly, California is necessary before you approve your work, and you must see quotes that will help you understand the exact amount of money you will spend on this process. You are planning to save as much money as possible, but you cannot unless you have worked with the contractor to create a comprehensive plan. The contractor will follow the exact plan you have agreed to, and they will ensure that you have been given every opportunity to plan the kitchen yourself. They will help you make decisions that impact the design of the room, and they will bring a work crew who knows how to do this work properly. You are given a kitchen that you will love, and the contractor does the work in a timely manner to ensure you are not left waiting.
How Do You Plan For Pricing?
Planning for prices in 2017 will help you receive better value for the work, and you may look through any specials that may occur. There is likely a program that will help you save money, and you may find financing that will help you afford the kitchen remodel you need. You will find that the return on investment front he kitchen is typically quite high because the kitchen is one of the most-valuable rooms in the house. The kitchen will add so much value to your house that you may not believe it yourself, and you should create a room that may become a showpiece in the house if you have designs on selling.
You may find packages that will help you afford the kitchen remodel in California, and the remodel will be something that shines in your home for years to come. You may check reviews online that show you how the company treats its customers. You will learn how they plan to help their customers, and you will find that they offer a level of service that has been documented by many people who have helped them. There are many people who find that the company does not do what they should, and you may move on to another company in Neroly, California that may give you a better service in California. Online reviews help in many ways:
Financing for the project is often given through the contractor in California, and they may have partners who will help you with financing. There are many options you must look through before you decide to pay for a kitchen remodel in Neroly, California, and you will find lower prices and better rates for the work. Your house will look much better when the remodel has been completed, and you will save quite a lot of money that you cannot get back if you overspend.
Ask the contractor in California how they may keep your prices low on the project, and they will explain a process that keeps the costs low. There are many places where you may trim costs, and you will have more money to spend on other parts of the project. The process used to build the kitchen in Neroly, California will help save money if certain contractors and craftsmen are used, and you will find that the contractor gives you many options before you sign a contract.
The project itself will begin when you have approved work with the contractor in Neroly, California, and you will find that you may begin shopping for all the things you need for the job. You may place your orders at any time, and you will notice that there are many ways to order once you have started the process. Someone who wishes to save money on the job may do so when they order furniture and appliances, and you will honor all the trends in the industry as you shop.
Finding Everything You Need For The Room
The design of your kitchen is quite important, and you must ensure that you have looked over a number of modern options for the room. The project plan you create for the room comes with a schedule that helps you see how the work will be done, and you may choose anything from an open concept to a small room concept. The contractor will give you advice where needed, and they are happy to help you learn what must be done to make the room look perfect. They will give you a worksheet that helps you understand how the work is to be done, and you may follow along.
The contractor will prepare for the job using information that they will compile before the job starts including:
You will find that the kitchen in California looks much better when you have planned and purchased everything as you should. The proper contractor will help you save money, and they will show you a number of different things that you may use to make the kitchens come to life. Someone who helps you place all your orders will compile the paperwork you need for the kitchen, and they will begin the work as soon as you are ready.
A number of people will be brought onto the job to ensure that the work is done properly, and they will help you bring your kitchen to life by following each step that they have planned. There are many different people who will find it fun to create their own kitchen, and you may enjoy watching the kitchen grow as the company does their work. They will hire a number of different people to work on the kitchen in Neroly, California, and they will use artisans that are experts in their field. Someone who wishes to change their kitchen for the better will notice that they have many options to keep the kitchen in the best condition.
You may look through the plan for the kitchen in California as the work is done, and you will follow along as the contractors do their work in Neroly, California. You may ask them questions as they work, and you will learn how simple it is to complete each part of the job. You may look over the things that are used in the kitchen when they arrive, and you will find that the kitchen comes together just as the company said that it would.
The end result in your kitchen in California is a room that is functional and easy to manage. There are many people who will quite enjoy the kitchen coming to life as it built around a singular plan. You will quite enjoy watching the contractors do their work, and you may watch while they do this work.
The kitchen remodel you have priced for your home in California is certain to add quite a lot of value to the house, and you will find it quite simple to ensure that the kitchen will add value to the house in Neroly, California. You are creating the most-valuable room in the house with help from someone who does this work every day.


text:
Development of Exchange 2003 is set to end sometime next week. I haven't heard an "official" release date, but the article below claims it should coincide with the release of Office 2003 in June sometime.
Has anyone had a chance to use a beta version or play with this at all? I am curious specifically what changes have been made to make it more secure.
One thing I know Microsoft did was to involve more people and more organizations in the testing process and they brought in outside firms like @Stake to perform penetration and vulnerability testing.
Does anyone have any insights or opinions on whether Exchange 2003 will in fact improve email security at all? Are there any anti-spam features that actually work?
Here is an article about the new Exchange server from NetworkWorldFusion: Exchange ready to test secure code development in real world


text:
Build 20141117 revises synchronous application closing triggered by session ending and fixes settings saving during it.
Additionally, it addresses multiple minor issues.
Using buttons below you can quickly share it with others.
The share anchors above have been provided in good faith. All trademarks and registered trademarks are the property of their respective owners. To the best of our knowledge, including but not limited to, sharing subject is not affiliated with, nor has been authorized, sponsored, or otherwise approved by trademarks respective owners.
The buttons above are anchors (links) set to be opened in a new window.
This website is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 3.0 License.
Information on this website is non-binding and intended for general information purposes only. All trademarks and registered trademarks are the property of their respective owners.
Generated on


text: On 4/24/09 8:07 AM, "Jonathan Aquilina" <eagles051387 at gmail.com> wrote: in a way arent multicore processors taking for example 4 single core machines and merging them into one with 1 for core processor? I think the term "node" is a loaded term in HPC. This is what comes to mind when I hear node, and I'm sure a lot of other people think the same: A node is a physical building block of a cluster. It has an operating system, it probably has some kind of daemon running to launch jobs submitted to a batch system. It is managed as a single unit, but may contain many processors & cores. I don't think anyone in the HPC field would say that a cluster of 128 systems with 8 cores per system is a 1024 node cluster. They would say it is a 128 node cluster with 1024 cores. It has 128 operating system instances running, 128 pbs_moms, etc. Calling it a 1024 node cluster is misleading. Much of the management here tend to confuse node with core, but we're a genetics research laboratory and most people don't have a background in this. On 4/24/09, Glen Beane <Glen.Beane at jax.org> wrote: > > > > On 4/24/09 3:03 AM, "Jonathan Aquilina" <eagles051387 at gmail.com> wrote: > > im impressed with the different views everyone has. i dont know how many of > you would agree with me a multicore processor lets say a quad is 4 nodes in > one. could one say it like that? > > I would not. To me a node is a physical thing. One or more processor(s), > RAM, running its own OS instance. I have a cluster of N nodes with M cores > per node, or N*M total cores. > > In your example, N is 1 and M is 4. > > One thing that annoys me is when an intern working on an MPI program keeps > saying "node" when they really mean MPI rank since we are long past the days > where we have a 1 to 1 mapping between MPI ranks and nodes (we don't do any > kind of hybrid thing where we have 1 multi-threaded process per node). > > > > -- > Glen L. Beane > Software Engineer > The Jackson Laboratory > Phone (207) 288-6153 > > -- Jonathan Aquilina -- Glen L. Beane Software Engineer The Jackson Laboratory Phone (207) 288-6153 -------------- next part -------------- An HTML attachment was scrubbed... URL: <http://www.beowulf.org/pipermail/beowulf/attachments/20090424/4a54a248/attachment.html>


text:
How will I be matched with a child?
The enrollment and interview process helps us to get to know your preferences as well as the situation best suited for you. It also helps you get to know us and the program expectations. We take into account your personality, likes, dislikes, age preferences, background, and location. But the final decision is yours.
How do children come into the program?
Children and parents may hear about BBBS from a teacher, a counselor, their church, a friend, commercials, etc. All children and their parents choose to be in our program.
Who are the children in the program?
Our Littles come from many types of home environments and family structures, different social-economic levels, ethnic backgrounds, and neighborhoods and schools across all communities. Their backgrounds and personalities are unique, but they all have a need for friendship with a caring adult.
When can I see my Little?
Our Bigs and Littles decide together what they want to do and they get parent approval. We recommend that you keep a consistent schedule of outings and that you see each other on a regular basis. Your local agency will provide specific guidelines on expected frequency of activities with your Little. Until your relationship is established the outings will also depend on the comfort level of your Little's parent, your Little, and you. If your Little is younger, a shorter outing might be better.
How much money should I spend?
We discourage you from spending a lot of money on your outings. The goal of the relationship is friendship. You should focus your time on getting to know each other. We encourage you to seek out free or low-cost activities, especially in the beginning. BBBS agencies often offer group activities that are a great way to meet other Bigs and Littles! You may also receive notices for opportunities for free tickets for your match to attend a variety of cultural and sports activities.
What are some good ideas for outings with my Little?
Share an activity that gives you something in common to talk about. Buy a comic book to read to each other, play a board game, or take a ride in the car with the radio on while you discuss music! You want to select activities that give each of you a chance to learn more about one another . For children, playing can be learning. Most important: have FUN!
Can I bring my spouse/friend/family member on outings?
In the beginning it is important for you and your Little to get to know each other. This can happen best on a one-to-one basis. Over time it is also valuable for your Little to get to know the people who are important to you. Keep in mind that if you're spending lots of time with others your Little may begin to feel jealous or neglected. Remember that the main focus is the friendship YOU have with your Little. The local agency you work with may also have specific guidelines to assist you.
What kind of support can I expect from BBBS once I get matched?
Once you are matched with your Little, a Match Support Specialist from the agency will be in regular contact with you to provide assistance and give feedback. Anytime you are unsure about what to do or how to handle a situation, you will have a Match Support Specialist there to help. You'll receive ideas for activities, guidance for handling possible difficult situations, and feedback on how you are making a difference, just by showing up! You will be joining over 240,000 other volunteers in the BBBS family!
How do I make a donation to Big Brothers Big Sisters?
It's easy to make a donation online! Simply click here to go to the donation form. To donate by mail, please send check or money order to:
Big Brothers Big Sisters of the Permian Basin
714 West Louisiana
Midland, TX 79701
To donate by phone, please call 432-687-0195.
How can I donate clothing, toys, books, household goods, a vehicle, or other items? Will Big Brothers Big Sisters pick up my donation?
For vehicle donations, including autos, boats, trailers, motorcycles, etc, please call Kay Crites at: 432-687-0195 or look at more information here. A synopsis of the process is as follows: when you call, answer the preliminary questions about the vehicle. The info is processed and arrangements are made to pick-up the donated vehicle from the owner. At this point the donor receives a receipt for the vehicle. The vehicle is transported to an auction house or salvage dealer, whichever is deemed more appropriate. Once the vehicle arrives at auction or salvage, it is processed and sold. The charity receives the amount of the car less vendor expenses (sales, fees, towing and vendor fees).
Where does Big Brothers Big Sisters get its funding from?
BBBS is a non-profit organization supported by funds from generous donors, including individuals, foundation and corporation; the United Way and the Bowl For Kids' Sake and Wildcatters Ball annual fundraisers..
How is my donation used? (Where does my money go?)
Your donation will support the BBBS agency serving your community according to your zip code. As a professional mentoring organization, BBBS requires resources to maintain a well trained staff to screen volunteers, make matches, and support relationships between Bigs and Littles — to achieve the kind of success that shows proven results. Click here to read more.
How do I make a donation in honor or memory of someone, and let them or their family know?
Please use our online memorial and tribute gift form to make a donation in honor or memorial. You can access this form here. When you make a gift in someone's honor we will notify the person in whose honor the gift was made and notify you that your request has been fulfilled.
Is there a minimum donation?
The online minimum donation is $50. However, it is estimated that each "match" (between a Big and Little) costs $1200 per year to support. Please consider a donation of $50 to help support and defray the costs for Bigs and Littles in your area. Your gift is greatly appreciated and your support is sincerely welcome.
Where can I find information on a Bowl for Kids' Sake event in my area?
How can I participate as a bowler? A sponsor?
To find out more about Bowl For Kid's Sake, visit here or email firstname.lastname@example.com.
Big Brothers Big Sisters would love to have you join us for Bowl For Kids' Sake. Just email email@example.com for more information.


text: Hello everyone, I have the following problem: In a cluster of Tyan S2468. This MB has 2 3COM 3c980-TX 10/100baseTX NIC [Python-T] (rev 78) Using RH 7.3 driver 3c59x version LK1.1.16 Under heavy load the driver generates lots of RX overrun error. I have increased max_interrupt_work to 128 as suggested in a mailing list and recompiled the driver. It decreases the number of RX overrun error but doesn't completely fixed the problem. Is there a way to fix this problem? Thanks Claude -- ------------------------------------------------------------------------ Claude Pignol SeismicCity, Inc. <http://www.seismiccity.com> 2900 Wilcrest Dr. Suite 370 Houston TX 77042 Phone:832 251 1471 Mob:281 703 2933 Fax:832 251 0586


text:
The annual Fantastic Fest film festival is taking place in Austin this week. It's the largest genre-based film festival in the United States. We sent special correspondent Brennan Foster to hunt down the weirdest films, the coolest parties and the biggest star sightings he could find.
Winning a major award is said to be a nerve-wracking experience. At the Fantastic Fest, winning is more liver-wrecking. Each recipient must chug a stein full of beer before making an acceptance speech.
This year, two films swept the Fantastic Fest: Bullhead, a thriller exposing the underbelly of the Belgian cattle industry, won Best Picture, Director and Actor in the AMD & Dell "Next Wave" Spotlight Competition; and You're Next, about a family on retreat being besieged by animal-masked killers, won Best Picture, Director and Screenplay for Horror Features.
This was very exciting and un-sobering news for Bullhead's genial director, Michael R. Roskam, and Simon Barrett, the screenwriter/
"I can't even remember what I said on stage," Roskam admitted. "I blacked out. What was I doing?" "Drinking beer until the end," he was assured.
Clown, one of my favorites (see previous blog), won Best Picture and Screenplay in the Gutbuster Comedy Features. Best Director went to Steffen Hars and Flip van der Kuil for another feature adapted from television, the mega-mega-mega idiotic New Kids Turbo.
The impeccably designed Milocrorze: A Love Story won Best Picture in the Fantastic Features category, while Noboru Iguchi took Best Director for an update of 70's Japanese kid show (and the inspiration for "Transformers"), Karate Robo Zaborgar.
The Audience Award was given to Yoshihiro Nakamura's family film, A Boy and his Samurai, about a time-traveling samurai who works to realizes his true talent lies in pastry making,
Belgium's Bullhead and another Fantastic Fest feature, Brazil's tremendous Elite Squad: The Enemy Within became their respective country's official submission to the 84th Academy Awards® for Best Foreign Film.
After days of seeing more movies than I can logically process, I have yet to see many of these award winners--which gives me a lot to look forward to and makes me wonder what I've been doing with myself.
Bullhead director Michael Roskam takes a knee to finish his drink while AMD President Charlie Boswell, Extraterrestrial director Nacho Vigalondo, Tim League and Midori Inoue look on.


text:
The requested news item does not exist. Please return to News
Jones Lang LaSalle highlights the impact of proposed new lease accounting standards on the Asia Pacific business sector
SINGAPORE, 26 AUGUST 2010 — Jones Lang LaSalle is urging businesses across Asia Pacific to prepare for dramatic proposed changes to global lease accounting standards with significant impacts predicted on real estate portfolios in the first year of the new regime.
The International Accounting Standards Board (IASB), in conjunction with the US Financial Accounting Standards Board (FASB), has proposed sweeping changes to the accounting of operating leases. The exposure draft was released in August 2010 with final comments to be submitted by 15 December 2010.
David Brown, Head of Lease Administration Asia Pacific for Jones Lang LaSalle, points out that the accounting changes implicate any business that leases assets, including real estate and equipment.
"The changes have been driven by a recognised need for greater transparency in leasing standards by taking off-balance sheet obligations and presenting leases front and centre on company balance sheets. This new system demands a stronger long-term view of leases, factoring in future options, based on the balance of probabilities, and in doing so, generating considerable administrative burden," he says.
According to Sylvia Koh, Head of Corporate Consulting for Jones Lang LaSalle in Asia Pacific, "Rent represents one of the largest operating expenses for businesses. So, the most substantial hit to businesses' profit and loss statements will be in the first year of the rollout as companies report as much as 20% higher initial occupancy expenses for a 10-year lease".
Under the new system, rent expenses will be replaced by diminishing leased assets on a straight line basis with higher front-end interest expenses.
Companies will be required to capitalise all lease obligations on their balance sheets – recognising their right to use leased property as an asset and their obligation to pay rent and other amounts as a liability.
The changes will potentially affect all current and future leases for both real estate and equipment, elevating the importance of real estate strategies capable of supporting the financial resilience of businesses.
Key industries set to face the greatest impact include commercial banks with large branch systems and retailers which typically lease the vast majority of their locations.
Ms Koh says, "We anticipate that under the new standards, companies will need far more information on their real estate leases than they have previously, and be prepared to make robust future projections, in order to accurately report their assets and liabilities for each reporting cycle. If you take retailers as an example, when they are operating on thin margins, the expenses from the first year of these changes have the ability to erase their profit margin entirely."
"Companies should assess their real estate lease exposure and consider whether they need to develop a new strategy for resourcing their asset requirements," she adds.
Mr Brown says, "Particularly for businesses that draw heavily on lease arrangements, we are encouraging them to start preparing now for the changes – even though the final guidelines are not due for release until the second half of 2011. They need to gear up for a level of detail that businesses have not had to comply with previously – leading to a significant shift in resourcing, data and information management and reporting. I can't understate the adminstrative impact alone of managing leases at this level of detail."
Mr Brown suggests that some of the key considerations for businesses include:
"Ultimately, businesses need to understand the specific implications of these proposed changes to ease the adminstrative burden of compliance and be best positioned for managing the impacts," he reiterates.
The proposed changes, likely to be effective in 2013, will impact companies reporting under either the International Financial Reporting Standards (IFRS) or US GAAP including all US-based companies, most European Union-based companies and in Asia Pacific, any company based in Australia, Hong Kong, India, Japan or Korea where conformity to IFRS is or will be followed.
Foo Chek Yee
+65 6494 3647