text:
A wish for A wish
Fantasy, First Time, Oral Sex, Romance
Author's infos
Gender: male Age: N/A Location: N/A
Posted Tue 28th of June 2011
A wish for A wish
I was pissed, I felt my hands clenched into fists as Tabitha told me she was going to prom with Andy rather than me. Now normally I wouldn't be this upset over being turned down, but a week ago she had told me that she would go with me.
"Uhh Tyler please understand," she had said, "Andy's really special to me." When I didn't respond, she tried to compromise by saying that she'll give me a handjob later. Compared to what she and Andy will be doing on prom night, the handjob seemed like a fucking weak offer.
"Whatever," I said grudgingly and walked off. To calm myself down I went to the gym for about two hours. The sky was darkening as I walked home. It wasn't until I reached my street when I heard a cry. Turning my head towards the sound, I saw a man in a white uniform trying to take a bag from an old lady, the old lady struggled to fight against him. I grabbed my cell phone and quickly punched the numbers for the police and told them the situation. I was able to catch the man in surprise by charging right into him knocking him out cold.
About seven minutes later the police arrived and hauled the guy off. I turned to leave, but the old lady stopped me.
"Thank you young man," she said.
"Ah no problem ma'am,"
She then offered the bag up to me and said, "Please accept this as my gratitude," I looked from the bag back to the old lady and finally took it, the old lady nodded and turned to walk away. I looked into the bag and saw what looked like an old fashion dusty as hell lamp. I looked up but to my surprise the old woman was gone. Later that night at my house, I sat at my bed staring intently at the lamp. I grabbed it and with a damp towel started wiping around it to get rid of the dust. Doing that reminded me of the movie Aladdin and just for fun I started to rub my arm against the lamp. For the first five seconds nothing happen, and I was about to stop until the lamp started vibrating like crazy and a faint purple smoke started spewing out of it. At that moment the whole house felt like it was shaking and the whole room was turning a red.
I was getting so damned scared that I almost shouted, "I wish this shit would stop."
Then I suddenly heard, "Your wish is my command master," Immediately everything was normal again. Still scared as hell I grabbed the lamp and shoved it in my closet and piled it with clothes. At that moment my seven year old brother bounded in my room.
"Your toooo loud," He exclaimed at the top of his lungs.
"What do you want," I said scowling. He looked around and pointed at my 3ds.
"I want that." He screeched.
"Well too bad, my 3ds is not to be loaned to anyone under the category of obnoxious."
Suddenly he started wailing around my room screaming off his bratty head, "AAAAH, I WAAAAAANT IIIT, AAAAAAAAH."
"I WISH YOU WERE IN BED ASLEEP OR SOMETHING FOR AT LEAST FIFTHTEEN HOURS," I roared at him.
After that he immediately stopped his eyes droopy. He then fell asleep right on the floor. I carried him to his room and placed him on his bed.
"What the hell just happened," I asked myself. When I got back to my room, I nearly had a fit. Thick purple smoke filled my room, I watched in both awe and horror as the smoke began to compress itself into a human shape. The shape took a step towards me, then the smoke disappeared entirely and it left behind the hottest girl I've ever seen.
She was only a few inches shorter than me, her skin was lightly tanned, she had shoulder length black hair, and brown eyes. Her breasts were mid-C's and very perky, she had a nice and voluptuous ass that I grab for hours, the fact that she had a great body was reinforced by her clothes. She was wearing what seemed like a two-piece bikini except it was purple laced with what looked like pure gold. This made her small nipples quite visible. Her body just seemed too perfect, at that moment she took another step towards me and wrapped her arms around my neck and embraced me in the hottest kiss ever. It was heavenly, her lips were so smooth and soft that my body responded naturally and soon we were locked in a passionate motion, our lips upon one another and our tongues endlessly dancing around each other. After about five minutes of this, she slowly withdrew and gave me a sexy smile.
"Greetings Master," She said her arms still wrapped around me.
My mind was still hazy from the kiss and all I could answer was, "ugh huh."(Not the best)
She giggled and gave me a quick kiss.
That kiss snapped me out of my hazy state.
"Wait-, who are you," I stammered.
"I would've thought that was obvious," She smiled.
"Are you a genie?"
"Yeah," she said smiling, "I have many names but recently I've been using Gabriela Thompson since it's the most up to date."
"But enough about me, lets talk about you Master. You requested two wishes, so you have one more wish. Once your last wish is granted I'll have to take your soul."
My eyes nearly popped out of my head, "Wait--WHAT? My soul?"
She nodded solemnly, "As instructed in Dijin Arts, once the third wish has been granted, the genie must take the wisher's soul or they lose power." Her arms tighten around me as she pressed her body into mine, allowing me to feel her breast even more and they felt damn good. But my situation was still pretty bad.
"Do I have to lose my soul?"
She thought for a moment, and then a sly smile appeared on her face, "There is an alternative way for you to preserve your soul and still retain an infinite amount of wishes." She then looked up at me, her eyes seemingly sparkling, "But will you be willing to do it?" I quickly nodded, anything sounded better than losing my soul for two retarded wishes. Her smile deepened, "Good, the alternative route is for you to become my servant for all eternity and fulfill my desires. Your wishes will be based on the number of wishes you have made come true. Am I understood?" I didn't waste another moment thinking.
"I accept."
She smiled again and said, "Then the contract is sealed with this." She kissed me again this time more passionately than before. She grinded her chest against my own slowly at first then started picking up speed. I was rapidly developing a raging hard on.
"Ah damn..please don't notice." I prayed to myself. I cursed whatever fate that caused her look down at my hard on.
She dropped to her knees and rubbed her hand against my cock. I gave a soft groan.
"Master do you want me?" she asked looking up at me, her hand going between her legs, "Do you?" I was so hypnotized that I was barely able to nod. "Then I'll start you off with a wish of my own. You have one wish left at the moment. I wish to you is to make love to me and make me cum real good. If you fail to complete any of these objectives than your soul is mine master."
I gulped but responded, "Ok."
She smiled, "Then let us begin," and with that she pulled both my pants and boxers down, revealing my hard six inch cock. She studied it, "Hmmm not bad. But I think about two more inches for length and half an inch for width will do the trick." As soon as she had utter the words, my cock began to hurt like shit, I looked down and saw that it was indeed growing. Not just in length but in width as well.
"Holy Shit," was all I could say.
"Much better," Gabriela said smiling as her tender hand started stroking my cock. Her other hand was between her legs rubbing her clit. Then she spat on my cock and rubbed her saliva on it. After a few more strokes, she gave the tip a kiss and opened her mouth taking in about four inches in her mouth. My body shudder as her hand went routinely between rubbing my cock's shaft and massaging my balls. Every few minutes she would lash her tongue at the head and go back to bobbing her head back and forth sucking my cock. I grabbed her head and started to thrust into her mouth. Her hand was now in her undergarment fingering her pussy as she started picking up her speed. Eventually I could feel the pressure in my balls building, and knew that I was about to cum. Gabriela must have known as well cause she was going even faster.
"OH SHIT," I cried as I came, my cock released three full loads into her mouth. Gabriela kept her mouth on my cock the entire time, I watched as she slowly swallowed the cum, after that she let my cock out of her mouth. She then let a small amount of cum dribble from her mouth and seductively wiped it across her arms while allowing her hands to roam her body. Finally she stood up and sat on my bed and beckon me to sit before her. Excited as hell, I knelt before Gabriela.
"Now it's your turn to pleasure me," she said smiling as she removed her fancy garments thus revealing her tiny pink nipples and smooth pussy. She spread her legs and gave me a better look at her pussy while saying, "Now please me,"
If I hadn't came from the blowjob, I would have came just from this sight. It was an understatement to say a hot girl or a sexy diva sat before me. Gabriela was more of an angel..No a fucking goddess in my eyes. I drew my head near her pussy and was intoxicated by its fragrance. I placed my lips on her clit and breathed into her pussy. Her moans gave me confidence to continue. My tongue slowly going through each fold of her pussy, while my hands gripped her tight ass and slowly made their way to her ass hole. Gabriela moans increased as her body shudder every time my fingers would slightly prod her asshole or whenever I would lick her pussy. She then grabbed my head and pulled me in deeper.
"Oooh my god." She moaned. Eventually I withdrew one of my hands and grabbed her breast, fondling and groping it and twirling her nipple admiring how hard it was becoming. Then I withdrew my other hand from her ass and used it to insanely finger her pussy starting with one finger then two. I felt her body shook as she released a moan, and from how tight her pussy was squeezing my finger, I think it was safe to assume that she had came. I ended my assault and sat down on the bed next to her and waited for her to regain her breath. When she did, she took my hand and placed my fingers in her mouth and greedily sucked onto them. I found that very sexy.
Finally she stopped and said smiling, "Incredible, for a seventeen year old, you're really good."
"Thanks," I reply. Gabriela stood up and pushed me to lie on my back and then straddle up on me. She pulled my shirt off and threw it aside, then let her hands feel all over the muscles I've developed.
"Nice," I heard her whisper. She then grinded her pussy against my cock. We both moaned in ecstasy. Gabriela then lifted her ass just so it was a few inches above my cock and lowered her ass just in front my cock and started grinding it with her ass. My new hard on was getting painfully worse with each teases, so when Gabriela lifted her ass again in another attempt to tease me, I grabbed her ass and forced it down while thrusting my cock up. The resulting unison was so pleasurable and felt so natural. As soon as my cock had entered her pussy, I was fucking Gabriela like crazy. It didn't take Gabriela long to match my pace and soon we were both moaning. It felt amazing and our rhythm was undisturbed, Gabriela would lift her ass to the very tip of my cock and slam her ass down just when I would thrust up. My hands were routinely smacking and groping her ass to fondling pulling her nipples. Her body was delicious especially her nipples, I would suck and nibble on it for as long as possible. Soon my balls felt the same pressure as before. I knew Gabriel was close to cumming as well for her pace and rhythm was growing wild. She was the first to cum, her pussy was squeezing the life out of my cock as I continued to thrust. It was at that moment I came right in her pussy. It felt so amazing as my cock released three full loads. After that Gabriela collapsed on me with my deflated cock still in her pussy.
"That was wonderful Master," Gabriela said and gave me a passionate kiss. The kiss seemed to have woken my cock, cause it was getting harder. Gabriela broke off the kiss and said with a sly smile, "Whoa slow down. We have all eternity my Dear Master."
To Be Continue..
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15 comments
anonymous reader
2011-11-03 15:04:02
I was 13 and went with my sister who was 17 to a party and she was supposed to look after me.
Within 30 minutes of us getting there she was upstairs with one boy in her mouth and another in her hole. I watched for a while and it made me feel very nice so I accepted a drink from an older man and let him take me upstairs.
He was really nice with me and took off my clothes then kissed me all over especially between my legs. I'd not actually had sex but had seen on the porn channel what to do so I rubbed his cock and tried to suck it but it was too thick to go in my mouth so I opened my legs 'cos I really wanted him to fuck me. It took ages for him to get into me and really hurt but when he was in I loved it. I think he cum as he went in and again at least three times before he pulled out.
My hole was very sore but lovely and juicy and in the morning sis told me the man was over 40 years old and would pay to fuck me some more so for 2 years I let him and it was lovely.
anonymous reader
2011-08-17 21:29:00
Very Good Story, good start. You Write, Edit and Space well. This is not exactly my Genre but I want to see where it goes.
anonymous reader
2011-08-13 00:20:21
Hmmm nice story. I wish I could off found that lamp to make my wishes
Boy she would be soar for a couple of days .after I finish with her. She wount
Be able to sit down for a long while after I finish fucking that tight ass of her?
2011-07-02 20:24:22
Thx for all the feedback. I really appreciate, this is my first time writing and posting a story online. The next part will be finish either tomorrow or the day after. Please look forward to it.^^
Anonymous reader
2011-07-01 18:23:23
Great story keep it up
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Police on Tuesday arrested a teacher in a public school in Odisha's Sambalpur district on charge of outraging the modesty of a class 3 student.
Art and craft teacher, Prasanta Debnath (28) was watching a blue film on his laptop.
When the 8-year-old girl went to show her drawing assignment to Debnath, he drew her close and forced her to look at the screen. He also put his hand inside her dress and touched her private parts.
On returning home, the girl narated the incident to her parents who reported the matter to the Women's police station in Sambalpur, about 320 km west of Bhubaneswar.
"Debnath has admitted to his crime. We have also seized his laptop," sub-divisional police officer PK Mohapatra said.
Debnath, a native of Tripura, had joined the school a year back.

subset: commoncrawl


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Release South
Carolina Corps of Cadets graduates Evening college celebrates commencement Thomas
Mahan, former CGPS dean of graduate and continuing education delivered
the commencement address and afterward helped present diplomas to undergraduate
and graduate students. Founded
in 1966, the College of Graduate and Professional Studies offers 20 graduate
programs and three undergraduate programs in the evening. CGPS is celebrating
its 35th years in 2003. Alabama International
Students North Carolina South Carolina -end-


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"wow brilliant play call!"
I'm going to guess it had to do with being able to protect the QB
Not a Nega tiger. Just because you yell at your kids doesn't mean you hate them. Florida went out and made a great hire at offensive coordinator. They have a lot of different looks offensively. The San Fran 49ers same idea. Our offense is so plain and predictable. We have lost all imagination on our personnel groupings and play calls. Listen if a 7 year old knows what your running 80 percent of the time,
So does the other teams staff.
Look at the games we played well offensively vs. the game we played sub par. There is one major difference, home vs away.
Can anyone honestly say they don't think a slightly more creative offense this year may have won at least one of the games we lost?
Yes, we didn't lose to Alabama because we didn't have a creative enough offense. And we wouldn't have beat Florida by being more creative. Early in the season we couldn't do the basic things, like protect the QB, catch the ball, make the right reads, catch the ball, etc...
There isn't some magical creative offense that would have eliminated those mistakes. We were a pretty young and inexperienced team at key positions this year, when our offense clicked it was very very good.
We only put up 17 points on Bama. People talk about this game like it was an offensive masterpiece, but despite all of the yardage we didn't put up many points because the offense stalled a few times after putting together good drives.
You can blame the defense, but they only gave up 21 points which isn't too bad against the #1 team in the country.
If you're counting on your defense to hold every team to 14 points you're bound to be disappointed eventually, and your offense better be able to pick up the slack when disappointment happens.
The last brilliant play I can remember was Wings fake punt and that wasn't called. Before that we had a 4 th down against bama at home 3 years ago where Deangelo Peterson took it almost all the way. I rewound it 15 times! We're missing that surprising brilliant, strategic play calling!
golf teaching pro
Against possibly the best defense this year, they did an incredible job. Of course everyone wishes thet would have scored more points.
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Hey all.. I am pretty new at max and once again another hurdle.. i have tried a lot of stuff but could not get it to work.. Basically I have got a changing value that is attached to a vr.. and it works great.. except the values change to fast and the vr just swish left and right.. i was wondering if there is something i can use to like slow down the incoming values…i dont want to just take odd numbers out or just take every 5 digits.. this makes the pans to jump.. so basically to smooth the pans on a vr but have the rate of incoming values reduced… I hope I havent made this too confusing… thanks
Have you tried the [slide] object? That might do what you want.
— hth Owen
Maybe a combination of 'speedlim' and 'line'? Speedlim will slow the arrival of events, and line will smooth out the bumps. Check out their help files and manual pages.
Lawrence Casserley – email@example.com Lawrence Electronic Operations – http://www.lcasserley.co.uk Colourscape Music Festivals – http://www.colourscape.org.uk
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Height: | 6-0 |
Weight: | 215 |
Year: | Jr. |
Hometown: | Grapevine, Texas |
High School: | Colleyville Heritage |
Position: | LB |
Major: | Economics |
House Affiliation: | Dunster |
at Harvard
2012: Chosen by his teammates as the 139th captain of Harvard football.
2011: Named Ivy League Defensive Player of the Week on Sept. 26 after recording seven tackles (5 solo), a 9-yard sack and intercepting a pass against Brown in a 24-7 win ... Had a tackle for a loss with four total tackles at Lafayette ... Had a team-high eight tackles in a win at Cornell ... Had a team-high 10 tackles against Yale (eight solo).
2010: Appeared in all 10 games and made big impacts, finishing the season with 40 total tackles including 24 solo efforts ... Had three tackles and an interception at Dartmouth ... Major H award winner.
2009: Appeared in games against Dartmouth, Columbia and Yale, collecting thre tackles against Columbia ... Minor H recipient.
At Colleyville Heritage: Earned six letters in football, basketball and baseball ... Three-year starter at linebacker and two-time captain ... Two-time District 5-5A ... District defensive MVP as a junior ... All-State as a senior ... Star-telegram Super Team ... Metro Area Top 50 recruit ... School record for career tackles (328) ... Two-time Academic All-State Elite Football Team ... AP Scholar with Distinction ... National Honor Society ... Community Scholar Ambassador ... Metroport Teen Court volunteer.
Personal: Enjoys golf, ping pong and basketball.


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WASHINGTON — Senate Minority Leader Mitch McConnell, one of the most vulnerable Republicans up for re-election next year, raised $2.27 million during the July-September fundraising period — nearly three times the amount collected by his primary challenger.
The five-term Kentucky senator ended September with nearly $10 million on hand for his primary battle with Matt Bevin, a Louisville businessman who has been seeking Tea Party support for his candidacy, McConnell's campaign announced Friday. He's spent more than $7 million to keep his seat.
Bevin said his campaign brought in $822,021. Most of the money — $600,000 — came from Bevin.
Campaign officials said McConnell received contributions from nearly 6,000 unique contributors during the third quarter, with a median donation of roughly $50.
"Sen. McConnell enjoys broad support from Kentuckians and Americans from all backgrounds and walks of life who appreciate his hard work and principled conservative leadership," campaign manager Jesse Benton said in a statement. "We are running a presidential-level campaign designed to withstand the millions of dollars in attack ads coming from out-of-state groups and deliver Sen. McConnell's message directly to Kentucky voters."
Bevin said he is "extremely encouraged by the support we have received at every turn."
McConnell is a top target of Democrats, who support Secretary of State Alison Lundergan Grimes. The non-partisan Cook Political Report rates the race a tossup. In one sign of the race's competitiveness, a super PAC supporting McConnell's campaign, Kentuckians for Strong Leadership, has spent more than $671,000 to oppose Grimes.
Grimes has not yet released her third-quarter fundraising totals. Congressional candidates are required to file reports detailing their third-quarter fundraising and spending Tuesday.


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HILLSDALE - Birdell F. Roberts, a former North Adams school board and library board member and office manager of the former Gray/White Chevrolet in Hillsdale, died Thursday at her home northeast of Hillsdale. She was 95.
Mrs. Roberts' health had declined in the last year, her son, David, said. He did not know the cause of death.
Mrs. Roberts was born on a farm in Cambria Township just south of Hillsdale, the youngest of five children. She graduated from Horton High in 1927 and was employed in several jobs before she married Gerald Roberts, a farmer, in 1935.
About that time, she took a job at the Chevrolet dealership as a bookkeeper and office manager. She retired in the 1970s after 37 years there.
"She was a very intelligent woman," her son said of her abilities to organize business records.
For years, she was on the school and library boards in North Adams, northeast of Hillsdale.
Mrs. Roberts was a lifelong member of St. Anthony Catholic Church in Hillsdale and belonged to several bridge clubs.
Her husband died in 1986.
Surviving are her sons, Thomas and David; daughters, Chloe Ann Smith, Carol Ann Lefere, Kathleen Jabour, and C. Suzy Roberts; 17 grandchildren, and 19 great-grandchildren.
The funeral is at 10 this morning in St. Anthony Catholic Church. Kurtz Funeral Home, Hillsdale, is handling arrangements. The family suggests tributes to Hospice of Hillsdale County or the North Adams Library Book Fund.


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Built tough and endowed with a polyurethane external coating, the Outdoor Research Durable Stuff Sack was made for backpacking and living far from the creature comforts of everyday life. Use this sack to organize your gear inside your pack and protect your clothes and food from the elements. A webbing handle and daisy chain make carrying and packing easy.
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Quality material, no flex
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Bought the 15L thinking that would be big enough to fit a sleeping bag in, but was greatly mistaken. Still a quality sack and plan to put it to use as a clothes bag. Will also double as a great camp pillow.
Good for the price
- Familiarity: I've used it once or twice and have initial impressions
Good, sturdy bag. Got the 20L just barely fit my sleeping bag, might suggest going up a size as it's a pretty tight fit. Cinch strap seems to be reinforced so hold tight. No frills, but gets the job done.
Pinon Color
- Familiarity: I returned this product before using it
The pinon green color is like forest green and not like the picture. Good stuff sack quality and construction.
great purchase
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i had one of these in the 35L size. both are great. semi-waterproof. durable. convenience opening/closure system. not expensive. millions of uses.
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I purchased the sac to use for motorcycle camping. The heavy duty material will work well exposed to the road dirt & grim. I will use a 20L dry bag inside it to keep my down bag waterproof. The daisy chain works well for lashing the unit to the bike rak.The closing end is very well made and helps secure the contents.
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Clearly a stuff sack and not a river bag, but this thing seems like it could take a dip and keep the inside dry. It has an almost rubberized interior lining that adds the heft. The outside feels like normal nylon; slick and shiny. Nice how they've reinforced, for lack of a better term, the draw string. The mini daisy chain could come in handy sometime. It's a good option that doesn't effect weight or compressibility. 2 thumbs up.
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Nothing real fancy here - just functional and durable. After a stuff sac for my 3-person tent wore out, I got this as a replacement. Most notable is that it is wearing well and has taken a lot of abuse. Straightforward, no gimmicks. Just like it should be.
Stuff goes inside
out of the different options out there for gear storage, I find myself using the "durable" OR ones most often. Very strong material, haven't had anything get wet in light drizzles. After countless drops off my car, on trails and at bases of crags they show very little wear on the face material. Slight ware around the pull strings of my most used bag.
Burly stitching along the daisy chain ! I use a 20l filled with water bottles and gear as a medicine ball and still holds up with no signs of stress.
Get one!


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SKY REPORTER: Saturn Appears in the Evening
by Steve Beyer on
Since its opposition late last month, the great ringed planet Saturn is considered an "evening star"—a planet above our horizon at sunset. With Venus and Jupiter low in the west during early evenings, and Mars twilight challenged in the predawn sky, Saturn is the name of the game for most planet observers during May 2013.
This year its ring system is well oriented towards us, appearing as a wide oval around Saturn's orb. Telescopic observers can well appreciate that world's visual magnificence.
The Cassini spacecraft, launched in 1997, reached Saturn nine years ago and ever since has been returning stunning photographs and remarkable data about the planet and several of its fascinating moons.
The satellites include Titan with vast lakes and rivers of liquid methane and ethane, hydrocarbon dunes, and a smog filled atmosphere. The next Cassini flyby of Titan is May 23, when the craft will pass 603 miles above the 3,140 mile wide satellite.
Saturn's much smaller moon, bright ice covered Enceladus, produces remarkable geyser plumes spewing water vapor and complex organic chemicals. Cassini's instruments closely observed Enceladus a year ago when the spacecraft passed just 46 miles above the satellite's surface.
The Moon
On May 10 there will be an annular Solar Eclipse visible from Australia and the Pacific. A half-hour after sunset on May 14, the thin crescent Moon may be seen about six degrees from Jupiter low in the western sky. During the night of May 22 the Moon is in Virgo near Saturn and bright star Spica.
Last Quarter | May 2, 7:14 am EDT |
New Moon | May 9, 8:28 pm |
First Quarter | May 18, 12:34 am |
Full Moon | May 25, 12:25 am |
Last Quarter | May 31, 2:58 pm |
As evening twilight fades at the start of May, Venus and Jupiter are low in the western sky while Saturn is rising in the east. Mars has moved to the early morning sky, rising during morning twilight throughout this month. During evening twilight in the last week of May changing alignments of Venus, Mercury, and Jupiter appear close to the western horizon until about an hour after sunset. The evening of the 31st features Mercury seven degrees above Venus, with Jupiter halfway in between.
Mercury | Sets 8:33 pm EDT | Taurus |
Venus | Sets 9:08 pm | Taurus |
Mars | Rises 5:21 am | Aries |
Jupiter | Sets 10:08 pm | Taurus |
Saturn | Sets 5:08 am | Virgo |
Uranus | Rises 3:48 am | Pisces |
Neptune | Rises 2:25 am | Aquarius |


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General Welfare Tax Planning in the Wake of IRS Guidance Offering Safe Harbors
New Developments in Income from Trusts and Trust Settlements
Developments in the Applicability of State and Local Sales Taxes in Indian Country
State and Local Taxation of Tribal Trust Lands and Property
Options for Tax-Advantaged Financing for Tribal Economic Development Projects
Tribal Business Structure Planning
IRS Audits of Tribes and Tribal Casinos
Casino Comps: An Area for Future IRS Guidance?
Federal Tax Reform
Congress has been accused of accomplishing very little in 2012, but lawmakers did focus attention on Native American tax issues through several productive hearings. In addition, Internal Revenue Service guidance on Indian tribal tax issues reached an all-time high. This alert discusses 10 Indian tribal tax developments from last year and how they are likely to influence the priorities of tribal leaders, legal counsel, financial officers and government affairs representatives in 2013.
Facing the ire of public sentiment and Wall Street jitters, Congress and the Obama administration were finally able to pass The American Taxpayer Relief Act of 2012, which extended a variety of expiring tax provisions, including several tax provisions of particular interest to Indian Country. For example:
On January 3, 2013, the IRS released the new wage withholding tables (including timelines for catch-up withholding on payroll taxes). Click here and here for details on Notice 1036. As of January 7, 2013, the IRS still had not yet updated the special withholding tables in IRS Publication 15A applicable to per capita distributions of gaming revenues.
TO DO IN 2013: Tribal Chief Financial Officers (CFOs) will need to oversee the implementation of the new wage withholding rates (including for payroll taxes on all employees) and watch for the release of new IRS withholding rates applicable to per capita gaming distributions. Failure to adopt new withholding tables may subject the tribe to IRS penalties even if tribal members and/or employees ultimately pay the correct amount of tax on their returns filed the following year.
On December 5, 2012, the IRS proposed administrative guidance on how it plans to apply the general welfare exclusion to tribal government programs. In response to a well-coordinated lobbying effort by several national and regional tribal organizations, the guidance establishes a safe harbor applicable to specific types of government programs under which the IRS will conclusively presume that the "individual need" requirement of the exclusion is met. The "need" requirement has been a major sticking point in a number of IRS audits of Indian tribes, particularly where the tribe provides the benefits to all members, and such members also receive per capita payments placing them above typical eligibility thresholds for government social welfare programs. Under another safe harbor, the IRS will conclusively presume that the "no compensation for services" requirement is meet if the program involves specific types of religious and cultural practices of the tribe. If a program or practice falls within a safe harbor, the tribe will not be required to issue a 1099 reporting the value of the benefit received by the tribal member as income.
In Notice 2012-75, the IRS outlined the requirements associated with the safe harbor under which the "need" prong of the general welfare requirement will be presumed to be met. This safe harbor requires that the program meet certain general criteria listed in Section 5.02(1) and be specifically described in Section 5.02(2) of the Notice. The general criteria in Section 5.02(1) include the following six requirements:
The specific types of benefits described in Section 5.02(2) of the proposed Notice include benefits falling with five main categories:
For more details, see Holland & Knight's December 6, 2012 alert,"IRS Proposes General Welfare Exclusion Safe Harbors for Tribal Government Programs."
TO DO IN 2013: Notice 2012-75 provides an opportunity for tribal CFOs, general counsel and tribal leaders to evaluate their current general welfare programs and determine which programs meet the safe harbors described in the Notice. Although a program's failure to meet a safe harbor does not necessarily mean that its benefits are taxable, if a tribe is able to take steps to modify a program to meet the specific and general requirements (such as by establishing written guidelines for the program or modifying some aspect of the program to fit within a specific requirement), it will provide its members with greater assurance that IRS will not be able to assert taxes or penalties in a subsequent audit. Furthermore, if the tribe has treated benefits falling within a safe harbor as taxable over the past three years, it should act now to issue corrected 1099s to its members so that members who may have paid tax on excludable benefits can seek a refund of such tax by filing amended returns for open tax years. In addition, between now and June 3, 2013, comments on the safe harbor should be compiled by the tribe's legal counsel and tax advisors in collaboration with its government affairs and elected leadership.
In late 2011, the IRS clarified the requirements for a safe harbor relating to IGRA trusts used to set aside per capita payments for minors and legally incompetent persons. See Rev. Proc. 2011-56. Compliance with the safe harbor requirements permits the tribe to safeguard funds for the trust beneficiaries on a tax-deferred basis, which can result in a significant tax savings in light of rising individual income tax rates, the applicability of the "kiddie tax" and the potential bite of state taxes on off-reservation beneficiaries. Failure to comply with the safe harbor requirements raises the stakes for potential adverse income tax consequences flowing from "constructive receipt" of the income funding the trust before it is actually received by the beneficiaries.
In September 2012, the IRS clarified the tax consequences of income distributed per capita from the settlement of certain trust mismanagement cases between the United States and various Indian tribes. See Notice 2012-60, 2012-41 I.R.B. 445. Using an "origin of the claim" analysis, the IRS concluded in Notice 2012-60 that per capita payments made from settlement proceeds of tribal trust claims must be viewed the same as per capita payments made from funds held in trust by the Secretary of Interior. Based on the Per Capita Act, such payments are exempt from federal and state income taxes. Consequently, per capita payments made from tribal trust settlement proceeds are likewise excluded from the gross income of the members receiving such payments. For further details, see Holland & Knight's September 17, 2012 alert, "IRS Notice on Per Capital Payments from Tribal Trust Settlement Proceeds Offers Insights and Planning Opportunities."
One area that the 2012 IRS guidance was the tax treatment of income from trust resources, such as timber or oil and gas resources. This is expected to be resolved in future IRS guidance.
TO DO OR WATCH IN 2013: Tribes that maintain trusts or trust accounts to hold per capita income for minors will want to review such arrangements in light of the final minors trust guidance in Rev. Proc. 2011-56 and the potential applicability of the "kiddie tax" to such distributions. Rev. Proc. 2011-56 also provides a useful template, although not a safe harbor, for the establishment of adult deferred per capita trusts, which can be used to defer income in a variety of situations, including high tax rates. Tribal leaders will also be watching to see how IRS ultimately addresses the issue of per capita payments derived from tribal trust resources income.
The extent to which states may impose their sales and use taxes on transactions involving non-Indians making sales and/or purchases on Indian reservations continues to be a difficult area for tribes. Although three decades have passed since the U.S. Supreme Court established tests that determine when states are precluded from imposing their taxes, applying those tests has proven difficult for both tribes and states, and for the courts. The limits of state sales/use tax authority will continue to pose challenges in 2013 as tribes seek to maintain control of taxes imposed on their lands.
In an attempt to provide clarity on this matter, some tribes have entered into tax compacts that allocate taxing authority and revenue between tribal and state governments. Some states — including California, North Dakota and Wisconsin — issued written guidelines in 2012 on the application of sales/use tax in Indian country. In 2013, the application of compacts and new guidelines will be tested as tribes and states begin implementing them.
On the federal level, Congress is giving serious consideration to legislation that clarifies the sourcing of remote sales transactions (including those conducted by telephone, Internet or mail order) and permits states to collect sales tax on such transactions. If passed, this legislation would establish the jurisdictional rules that govern the ability of tribes to impose and collect sales tax on Internet and other remote sales. Unless tribes are included in the legislation, they may not be able to collect sales tax on remote transactions even when the sales would be sourced to a tribe's reservation. Similarly, if tribal interests are not protected, states may be able to tax purchases by tribes and tribal members that are not currently taxable by states under prevalent Supreme Court rules.
TO DO IN 2013: As Congress appears poised to pass some form of legislation on this matter in 2013, the National Congress of American Indians (NCAI) and other organizations are urging tribes to get involved. These groups and their members want to ensure that any legislation passed by Congress protects the tax status of tribal governments by allowing them to impose their taxes in the same manner as states. Absent tribal inclusion in the legislation, tribes could lose an increasingly important source of governmental revenue.
Regulatory reform implemented at the end of 2012, coupled with passage of the Helping Expedite and Advance Responsible Tribal Homeownership Act (HEARTH Act) just months earlier, significantly increased tribal control — and decreased state control — over the taxation, use and development of Indian lands. Similarly, a comprehensive tax ruling issued by the U.S. District Court for the District of Connecticut precluded a local government from taxing personal property leased by a tribe on its reservation. As that ruling heads to court on appeal, however, and as states and the federal government begin implementing the new regulations, the true extent of tribal control over property tax on Indian lands remains to be determined.
Taxation of Property, Activities or Leasehold Interests on Indian Trust and Restricted Land
TO WATCH IN 2013: The BIA leasing regulations appear to prohibit state and local governments from taxing Indian leases (and related activities and improvements) unless federal law permits such taxation. Whether federal law permits state and local taxation depends, to some extent, on the facts and circumstances under the interest-balancing test enunciated in White Mountain Apache Tribe v. Bracker. The BIA regulations, however, place a heavy thumb on the scale in favor of tribal interests.
Taxation of Personal Property
In 2012, the judiciary also favored tribal interests in a decision involving personal property leased by a tribe from a private property company for use in its on-reservation gaming operations. In April 2012, United States District Judge Warren W. Eginton held that a local government could not tax slot machines owned by non-Indian gaming machine companies and leased by the plaintiff, the Mashantucket Pequot Tribe.See Mashantucket Pequot Tribe v. Town of Ledyard, Slip Copy, 2012 WL 1069342 (D.Conn.). Unlike many recent Indian tax rulings, which tend to follow a single line of reasoning based on White Mountain Apache Tribe v. Bracker, 448 U.S. 136 (1980), Judge Eginton held that the property tax was preempted on three separate grounds: the federal Indian Trader Statutes, the Indian Gaming Regulatory Act, and federal and tribal interests weighed under the Bracker criteria. See Holland & Knight's April, 3, 2012 alert, "Federal Judge Issues Comprehensive Tax Ruling Preempting Local Property Taxes on Casino Slot Machines."
TO WATCH IN 2013: The extent to which state personal property taxes are preempted remains to be determined as the Mashantucket Pequot case heads to court on appeal. Plaintiffs in the Mashantucket Pequot appeal — the State of Connecticut, the Town of Ledyard and others — have asked the U.S. Court of Appeals for the Second Circuit to determine whether, and on what basis, local governments may tax property leased by a tribe for use on its reservation. The court will likely provide its answer in 2013.
In 2012, we saw continued signs of both administrative and legislative support for a permanent fix to the tribal bond rules, but no introduced bills. In early 2012, the administration's budget contained a tax proposal to permanently repeal the essential governmental function test and the restriction on tribal private activity bonds. Then, at a May 2012 Senate hearing, Finance Chairman Max Baucus (D-Mont.) announced his support for parity between the bond rules that apply to state and local governments and to tribes. Legislation addressing this issue is expected to be included in a comprehensive tax reform bill that will be high on the agenda of Congress this year.
On July 16, 2012, the IRS released Notice 2012-48, which solicits applications for the allocation of available amounts of national bond issuance authority limitation (volume cap) for Tribal Economic Development Bonds (TEDBs) under Internal Revenue Code Section 7871(f). The Notice provides guidance on the application requirements and forms for requests for volume cap allocations, the general process that will be used by the IRS to allocate the volume cap, and information reporting to the IRS concerning various aspects of the allocation process and the issuance of TEDBs. For detailed information on the requirements and procedures, see Holland & Knight's July 26, 2012 alert, "Expanded Tribal Bond-Issuing Authority: IRS Issues New Guidelines on Tribal Economic Development Bonds."
TO DO IN 2013: CFOs responsible for arranging financing for tribal facilities and projects will want to assess the viability of traditional tax-exempt financing (no location test or application formalities, but must meet essential governmental function test), TEDB financing (reservation location test, gaming restriction and must apply for allocation of volume cap) and taxable financing. Tribal leaders and government affairs representatives will have an opportunity to work with national tribal organizations and Congress on legislation to liberalize the rules governing tribal financings.
The 2012-2013 Priority Guidance Plan released in late 2012 by the Department of Treasury and the IRS has once again listed as a priority project the development of regulations "providing criteria for treating an entity as an integral part of a state, local or tribal government." For details, click here and see page 15.
This particular item has been on the Treasury-IRS plan each year since 2007, and since the early 2000s, Treasury prioritized the issuance of guidance on corporations chartered under tribal law. Unfortunately, no such guidance has been issued, and with the advent of the "integral part" regulations projects, IRS is currently not willing to provide private letter rulings on when a tribal law corporation is considered an "integral part" of the tribe — all of which makes business planning difficult, to say the least.
TO WATCH IN 2013: It is difficult to predict whether IRS guidance (most likely, in the form of an advanced notice of proposed rulemaking) will be issued in 2013. In the interim, Section 17 corporations and wholly-owned LLCs continue to be favored as providing relatively certain (and very favorable) tax treatment as well as other benefits in a business planning context. But tribal law corporations also continue to be utilized for some purposes, notwithstanding their uncertain tax status.
In Senate and House hearings held in 2012, the IRS was questioned about what seems to Indian Country as disproportionate audit coverage aimed at Indian tribes, particularly tribes earning and distributing revenues from gaming. Notwithstanding requests from tribal leaders for an IRS "audit moratorium," IRS examinations of tribe and tribal casinos are expected to continue — although IRS seems to be deploying more resources in education and consultation functions. In a decision rendered on October 15, 2012, the U.S. Court of Appeals for the Eleventh Circuit upheld the IRS's power to review an Indian tribe's financial records as part of an investigation into the distribution of gaming profits. See Miccosukee Tribe of Indians of Florida v. United States (11th Cir. 2012).
Tribal audits over the past several years have focused heavily on the issuance of 1099s to vendors, gambling patrons and prize winners, wage withholding, per capita withholding and the payment of employee and non-employee "business expenses" (whether or not under an accountable plan). In several instances of which we are aware, a tribe's lack of compliance with the accountable plan requirements has led to the assessment of significant amounts of additional taxes and penalties by the IRS.
TO DO IN 2013: Review reporting and withholding with tax counsel to make sure that proper amounts are reported, withheld and deposited with IRS. Review procedures and documentation for payment and/or reimbursement of expenses for employees, tribal officers, and tribal committee members (including those serving the tribe in a "volunteer" capacity) to make sure that accountable plan requirements are met.
Although the issue has rarely arisen on audits of tribal casinos, there have been recent indications that the IRS may soon be developing comprehensive guidance on how casino comps are treated for tax and reporting purposes. The current state of IRS guidance on casino comp is sketchy at best, and not completely consistent with the handful of decided cases that have addressed this issue. The major issue for tribal casinos is what types of "comps" have to be treated as income (as opposed to nontaxable reductions in the purchase price of the gaming entertainment) and how taxable "comps" should be reported.
TO DO IN 2013: Review existing practices in light of existing IRS guidance and case law and watch for possible new guidance later in the year.
Federal tax reform is likely to take center stage in 2013 as Congress struggles with how to make the tax code fairer, simpler and less damaging to American companies competing in the international arena. Maintaining and increasing tax revenues is also a major concern as federal deficits continue to balloon.
For tribes, federal tax reform is a danger, but also an opportunity. National and regional tribal groups have put together legislative proposals for possible inclusion in federal tax reform legislation. Such proposals include:
The common theme behind many of the provisions listed above is tribal tax parity — i.e., treating tribes the same as state and local governments for federal tax purposes.
TO DO AND WATCH IN 2013: Although some of the spade work on tax reform was completed in 2012, it will be up to tribal leaders to make their voices heard on Capitol Hill in 2013 as Congress considers systemic changes to the tax code. First and foremost, tribal leaders and their representatives will want to vigilantly protect the existing tax-immune status of tribes and tribal entities. In addition, if Congress proves to be serious about rationalizing the tax code, all of the proposals listed above should be included in an omnibus tax reform bill.
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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.
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Skiing: Vonn takes DH crown
American takes fourth straight World Cup title, Paerson wins
Last Updated: 05/03/11 2:07pm
Vonn: Downhill queen
Lindsey Vonn claimed a fourth straight World Cup title in the downhill after finishing second to Anja Paerson in Tarvisio.
Paerson set a time of 1 minute 26.91 seconds on the Prampero course to comfortably claim her first win of a season that has been blighted by knee problems.
Vonn was 0.73s behind the Swede, extending her lead in the downhill standings to an unassailable 143 points over Maria Riesch.
Austria's Elisabeth Goergl - the newly-crowned world champion in the event - finished 1.17s back to complete the podium in third.
Riesch retains the lead in the overall World Cup standings after trailing home in sixth, but now holds a reduced advantage of 136 points.
Vonn can make up even more ground in the Super-G on Sunday, where she can also claim her third crystal globe of the season having also secured the super-combined title on Friday.
The course in Italy was shortened due to a lack of training on the upper section.


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Learn to spell.
Boredomg Kills Man
I'm replying to This At School Dude SCHOOL!!! Yeah but I'm glad he went to college! Did you go to school today? I gots some chucks yesterday
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Soory bout that I cant go on that much anymore and My Bro blocked myspace so I wont be on that for like a year But I'm gonna kick him in the nuts XD
...Well it's about time you replied...
AM NOT!!! lol xD
Who's my bitch!? YOU ARE! HAHAHA kidding.
Wad up my homedawg?


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British Soft Cheeses
Is there anything more indulgent than a gooey soft cheese that falls over when you cut it?...
Soft mould ripened cheeses such as Brie & Camembert are traditionally regarded as the domain of the French, however with over 700 different varieties Britain now produces more types of cheese than our Gallic cousins. Soft cheeses such as the outstandingTunworth develop a white edible rind, and a creamy, gooey middle as they mature.
Wine match: For white wines, we recommend a rich, dry white such as a white Burgundy. For reds we enjoy a medium bodied, matureMargaux or Pinot Noir.


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One reason to shift infrastructure financing to the private sector is that governments and their contractors often give taxpayers the shaft. They say a big project will cost a certain amount, but then the project gets underway and they reveal that—whoops!—the project actually costs much more. No one gets fired, the money has been spent, taxes and debt have been increased, and officials move onto the next boondoggle.
Downsizing Blog
GOP Hypocrisy on Energy Subsidies?
When the Solyndra scandal broke in September, I wrote that "Republicans should be careful when casting stones given their past and present support for energy subsidies." The left has been ripping congressional Republicans for making political hay of the Solyndra affair after having lobbied the Department of Energy to bestow their constituents with similar taxpayer handouts.
Senate Spares Rural Development Subsidies
An amendment to a Senate appropriations bill introduced by Sen. Tom Coburn (R-OK) that would have reduced funding for rural development subsidies at the Department of Agriculture by $1 billion was easily voted down today. Only 13 Republicans voted to cut the program. Thirty-two Republicans joined all Democrats in voting to spare it, including minority leader Mitch McConnell (R-KY), ranking budget committee member Jeff Sessions (R-AL), and tea party favorite Marco Rubio (R-FL).
Sequestration Small Step in Right Direction
I have sometimes wondered whether it is accurate to say that Republicans are the "Stupid Party." We'll soon know the answer to that question. As part of the debt limit agreement, the politicians agreed to set up a "Supercommittee" comprised of six Republicans and six Democrats that was responsible for producing at least $1.2 trillion of supposed deficit reduction.
State Department Spreads Democracy -- and Stupidity
A friend points me to a recent article on Foreign Policy's website written by a career State Department employee who spent a year in Iraq trying to "win the hearts and minds" of the Iraqi people. I've pretty much become numb to stories about government failure, but this one left me with my forehead planted on my desk.
Little Student Loan Relief, and Never for Taxpayers
Today's big news is that the Obama administration — thanks to those crisis-ignorin' creeps in Congress — is going off on its own to reduce purportedly devastating student loan burdens. Well, that's the message. The reality is that the proposals just tinker around the edges, meaning debtors are getting little relief while the notion that it's okay to stick taxpayers with other people's obligations is advanced.
Spending Reform in Rick Perry's Plan
Texas governor Rick Perry's "Cut, Balance, and Grow" plan is out. Dan Mitchell discussed Perry's proposed tax reforms so I'll offer my take on the proposed spending reforms:
Random Thoughts on Obama's New Mortgage Plan
In case you missed it, President Obama gave a big speech out in Las Vegas about both his "jobs" plan and a new plan to help underwater borrowers re-finance their mortgage.
The Downside of Federal Infrastructure Spending
My Washington Post op-ed on federal infrastructure yesterday elicited a large and vigorous response. The comments on the WaPo site and emails to my inbox were about 80 percent in opposition to my views.
Infrastructure Projects to Fix the Economy? Don't Bank on It.
In a recent television ad for her network, MSNBC host Rachel Maddow stands below the Hoover Dam and asks whether we are still a country that can "think this big" — Hoover Dam big. The commercial is built on the assumption that American greatness is advanced by federal spending on major infrastructure projects.


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ONTARIO � Optimax has completed a new optical coating facility that is the third and final phase of a $10 million project that has created more than 50 jobs.
�This enhances our capacity to support production and increases the offerings we can bring to the market,� said Rick Plympton, CEO, Optimax.
The new 4,000-square-foot coating expansion houses eight optical coating chambers, three environmental testing chambers and can manufacture optical coatings for wavelengths from 193nm to 6000nm and diameters up to 500mm.
Optimax now has the capability to precision clean, coat and test optics and offer, DUV through Mid-IR coatings, high laser damage threshold coatings for pulsed and CW applications, uniform coatings for fast surfaces and large diameters, shift free coatings, low coating stress for improved wavefront control.
Optimax is America�s largest optics prototype manufacturer. With more than 20 years of experience and over 200 employees creating optics for aerospace, display technologies, solar applications, semiconductor and medical and military instruments. Optimax is headquartered in Ontario.
Optimax expands coating facility
Sep 9, 2013 at 2:01 PM


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Haifaa al-Mansour, the only Saudi woman ever to direct a feature film in her restrictive homeland, knows how to become invisible. Wadjda, her charming tale of an 11-year-old girl who dreams of buying a green bicycle to race against a friendly neighbourhood boy, was shot largely on the streets of Riyadh, often in conservative religious neighbourhoods where it is forbidden for men and women to mix, so Mansour spent much of her time directing from the back of a van.
"I could only go outside with my film crew when we had permission, so it was difficult," she says. She frequently had to rely on walkie-talkies and watching scenes unfold on a monitor to direct her actors. "It made me realise the need to rehearse and to develop an understanding for each scene before we shot it."
The film hinges on Wadjda's decision to participate in a Koran recital competition at her all-girls school, so she can win a cash prize of SR1,000 (£175) – enough to pay for her bike. Despite the restrictions on her directorial freedom, Mansour draws a vivacious performance from first-time actor Waad Mohammed, who plays the eponymous Wadjda as a Converse-wearing, wheeler-dealing force of sweetly impertinent nature.
Since the Arabic-language film premiered at the Venice Film Festival last year to considerable acclaim, Mansour has been on a whistle-stop tour of the world's movie hubs. We meet at the Gothenburg Film Festival in Sweden, where she scooped the audience award for best feature film; other awards have flowed in from festivals in Palm Springs, Rotterdam, Tallinn and Venice, and next month it will be shown at the Gulf Film Festival in Dubai and at New York's Tribeca festival.
Small, dressed in black jeans and a denim jacket, Mansour fills the room with her livewire energy. Constantly tapping the floor with her feet, she leaves her tea untouched and leans forward to answer each question as though facing down a stiff breeze.
She based the character of Wadjda on one of her brother's nieces, who, she says, rebelled against a strictly religious upbringing. She also drew on her own life as the eighth of 12 siblings who grew up in a conservative, albeit progressive, household where her father, Abdul Rahman Mansour, a Saudi poet, introduced her to films and allowed his children to watch video cassettes including Disney movies, Bollywood dramas and Bruce Lee flicks. This despite the fact that in Saudi Arabia cinemas were outlawed in the 1970s and television was also considered a pernicious influence – Mansour remembers with a smile how her "grandmother used to cover her face in front of the TV".
Yet, says the 38-year-old director, "My father never made me feel there was something I couldn't do just because I was a girl."
This included buying her own green bicycle, although there were limits to what she could do on it. "He told me not to go outside," she says. "But houses are quite big in Hofuf [eastern Saudi Arabia] where we lived and we had a courtyard where I rode my bike."
Such circumscribed freedoms were expanded when she went to study comparative literature at the American University in Cairo and then attended film school in Sydney. Back in Saudi Arabia, she proceeded to smash taboos with three successful short films followed by an award-winning 2005 documentary entitled Women Without Shadows, about the custom of wearing the abaya (a full-length cloak that covers all but the hands, face and feet). Not only did this work influence a whole new group of Saudi film-makers, it also brought to the fore the notion of opening cinemas in Saudi.
A feature film was something else, however, and her steely determination saw her through the five years it took to make Wadjda. Much of the time was spent struggling to find finance and getting the permission she needed to film in Saudi Arabia, something she insisted upon for reasons of authenticity. As so often in the kingdom, help came from the top: Women Without Shadows had come to the attention of Prince Alwaleed bin Talal, a forward-thinking member of the royal family, and his film production company Rotana agreed to provide backing.
"I think his [the prince's] vision is to push for women and his vision is to push for film in Saudi," Mansour says. "That is why Rotana came aboard.
"But I really wanted to find a foreign co-producer because in Saudi, as there are no movie theatres, there is no film industry to speak of and, therefore, very little money for investment," she adds. "I was very lucky to be selected for a Sundance writers' lab in Jordan and people there eventually put me in touch with Razor."
The German production company Razor, which had already co-produced such Middle East-set films as Waltz with Bashir and Paradise Now, joined forces with Rotana.
When writing the screenplay for Wadjda, Mansour says she was mindful of neorealist cinema: Vittorio De Sica's Bicycle Thieves, naturally, but also more recent films with a feminist slant such as Jafar Panahi's Offside and the Dardenne brothers' Rosetta. Besides the obvious symbol of freedom the bicycle represents, the film's story includes the threat of emotional abandonment by Wadjda's glamorous father, who wants to take a second wife who will give him a son.
The original draft of her screenplay was much bleaker than her finished film turned out to be. "The theme which remained was this girl who refuses to give up and tries to raise herself above the circumstances of her life," she says. "I decided I didn't want the film to carry a slogan and scream but just to create a story where people can laugh and cry a little."
Mansour's film also has something of a pantomime villain, with the strikingly beautiful headmistress of Wadjda's school prowling the corridors and inventing sadistic punishments for pupils flouting religious customs.
"It was very important for me to show that even women reinforce traditional values and that it is not only men," she says. "The usual refrain is that the men are always the oppressors and the women are always victims but the situation is more complex than that."
For the past few years, Mansour has been living in neighbouring Bahrain with her American diplomat husband and their two young children. She believes that women's rights in Saudi Arabia are slowly improving. She applauds the royal family's recent decision to appoint 30 women (27 of whom have PhDs) to the Shura Council, the kingdom's formal advisory body, and also that from next year women will be allowed to vote in municipal elections.
She seems more equivocal about the future of women making films in Saudi Arabia. "There are a lot more film-makers making short films and civil liberties have improved," she says. "But still, even with a film like Wadjda, which is not intended to be controversial, some conservatives in Saudi have criticised certain aspects of it. You see every time a woman comes out and voices her opinion there are people who think this threatens their values."
'Wadjda' is the opening film of the sixth Gulf Film Festival, Dubai Festival City, April 11-17, and will be shown at Tribeca Film Festival, New York, on April 21 and 25. It is on release in the UK on July 19


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text: Doomsday clock moves one minute closer to our planet's complete destructionAlasdair Wilkins1/10/12 7:30pmFiled to: FuturismDoomsday ClockGlobal WarmingClimate ChangeNuclear PowerNuclear WeaponsApocalypseArmageddonScience143EditPromoteShare to KinjaToggle Conversation toolsGo to permalink Back in January 2010, the Bulletin of the Atomic Scientists announced that they were moving their "Doomsday Clock" from five to six minutes to midnight, a sign of cautious optimism and renewed hope for Earth's nuclear safety. Yeah, about that... Advertisement Advertisement This symbolic clock was introduced back in 1947 as a way for atomic scientists to illustrate the imminent danger of nuclear weapons. The clock was initially set at 7 minutes to midnight - midnight, of course, representing the annihilation of humanity - and got all the way down to two minutes to midnight at the height of the Cold War. The breakup of the Soviet Union pushed it all the way back to 17 minutes to midnight, but it's been ticking closer ever since with renewed threats to the planet's security, primarily in the form of nuclear and biological weapon proliferation and global warming. Now, after a couple years of being six minutes to midnight, we're officially back down to five minutes away.In an official statement, the Bulletin of Atomic Scientists explained their decision:"It is five minutes to midnight. Two years ago, it appeared that world leaders might address the truly global threats that we face. In many cases, that trend has not continued or been reversed. For that reason, the Bulletin of the Atomic Scientists is moving the clock hand one minute closer to midnight, back to its time in 2007."The complete statement cites a number of factors in the decision, including the lack of progress in international agreements on topics such as the climate and nuclear power and weapons. The Fukushima nuclear disaster also weighed heavily on the decision, as did recent efforts by Indonesia, Turkey, and the United Arab Emirates to gain nuclear power. In the statement, BAS member Lawrence Krauss expanded on the renewed pessimism that led to the change in the Doomsday clock: Sponsored "Faced with clear and present dangers of nuclear proliferation and climate change, and the need to find sustainable and safe sources of energy, world leads are failing to change business as usual. Inaction on key issues including climate change, and rising international tensions motivate the movement of the clock. As we see it, the major challenge at the heart of humanity's survival in the 21stcentury is how to meet energy needs for economic growth in developing and industrial countries without further damaging the climate, exposing people toloss of health and community, and without risking further spread of nuclear weapons, and in fact setting the stage for global reductions."For more, check out the Bulletin's website. Via Scientific American. Image by Bilal Lashari on Flickr.Reply143 repliesLeave a reply


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Bellator Fighting Championships kicked off its annual Summer Series Friday night from "The Mountain State" with the start of the Bellator Summer Series Light Heavyweight Tournament.
Travis Wiuff, Attila Vegh, Emanuel Newton, and Tim Carpenter will now move on to the semifinal round after securing quarterfinal wins, while Brett Rogers picked up an impressive victory at Bellator 71 in Chester, W.V., from The Mountaineer Casino, Racetrack and Resort.
"Tonight at Mountaineer Casino was a perfect way to kick off our Light Heavyweight Summer Series Tournament," said Bellator Chairman & CEO Bjorn Rebney. "Travis Wiuff continues his impressive march through Bellator, while Attila Vegh showed why he is considered one of the best young fighters in the world. Emanuel Newton was incredibly impressive in his Bellator debut, and Tim Carpenter put up a great performance after becoming a tournament participant just days ago."
For longtime MMA veteran Travis "Diesel" Wiuff, a win Friday night against Chris Davis would likely solidify his status as a favorite in the Light Heavyweight Tournament after his impressive victory over Christian M'Pumbu last October. For Davis (10-4), it was an opportunity to pull off an upset and move one step closer to his shot at a rematch with the M'Pumbu who he lost to in Season 4. With the majority of the fight contested against the cage, Wiuff (67-14) kept pressure on the smaller Davis as he landed sharp body shots that had him visibly hurt. After dragging the fight to the ground, Wiuff used short, powerful shots to the temple and side of Davis' head until he went unconscious at 4:12 of the first round.
"I'm ready to go. I want that belt," said a fired up Travis Wiuff. "Christian, I'm coming for that belt."
Travis also briefly went on to address the remaining fighters in the tournament field.
"These guys can't handle my pressure. These guys can't handle a nose bleed, how can they stop me?"
With a combined 30 finishes in 36 victories, a Bellator Summer Series Light Heavyweight Tournament quarterfinal match-up between Zelg Galesic and Attila Vegh was expected to provide fireworks for the packed crowd at The Mountaineer. After a quick back-and-forth exchange between both men, Vegh (26-4) caught Galesic (11-7) with a short right hand that had the Croatian on the mat. Vegh swarmed his opponent and immediately locked in a rear-naked choke that forced Galesic to tap exactly 1:00 into the fight.
"It was hard for me to get my rhythm going because Zelg came out very fast and aggressive," said an excited Attila Vegh. "Right now I'm thinking about the whole tournament and who my next opponent will be. That's what I'm focused on."
Bellator newcomers Emanuel Newton and Roy Boughton certainly knew what was on the line going into their Bellator Summer Series Light Heavyweight Tournament quarterfinal fight, the opportunity to move one-step closer to a shot at reigning Bellator Light Heavyweight Champion Christian M'Pumbu. Newton (18-6) controlled the majority of the first frame, landing takedowns and finishing with elbow strikes to the head of Boughton (8-3) to close out the round. In the second, while attempting a takedown, Boughton was struck by a knee from Newton that momentarily dropped him. That was all Newton needed to pounce on his injured opponent and secure a rear-naked choke at 0:49.
"This is so huge for me," said an exhausted Newton. "I didn't have a full training camp, so I wasn't able to land my slams. Wait until I get a good five week training camp going, then you'll see my slams."
Bellator Light Heavyweight Beau Tribolet had been preparing to face Rich Hale in the quarterfinals of the Bellator Summer Series Light Heavyweight Tournament since the fight was announced last April. However, when an illness forced Hale to relinquish his spot in the tournament, Tribolet (7-2) was pitted against an entirely different opponent in Bellator Season 4 veteran Tim Carpenter. While the first round resembled a striking match dominated by Carpenter (9-1), the second produced a much more even round that seemed to favor Tribolet after he secured a well-timed takedown. Carpenter, however, never appeared discouraged off his back. With nine seconds left in the second, Carpenter was able to capitalize on a mistake from Tribolet and locked up an armbar that forced Tribolet to verbally submit at 4:51.
"I felt if I pushed the pace, he would slow down a little," said Carpenter. I really didn't expect to be at this point, stepping in on short notice."
The Bellator Summer Series Light Heavyweight Tournament will continue on July 20 from The University of South Florida as Travis Wiuff will battle Tim Carpenter while Attila Vegh will take on Emanuel Newton in the Bellator Light Heavyweight Semifinals.
In the first fight of the evening, heavy-handed heavyweight Brett "Da Grim" Rogers made his Bellator debut against former friend and training partner Kevin Asplund, who came in to the fight riding a 19-fight winning streak. After a dominant first round that included a beautiful throw and devastating uppercut that opened a cut on Asplund (19-2), the much larger Rogers (12-4) opted to use his size and weight advantage in the second to control Asplund on the ground. After two rounds of punishment, referee Robert Riley deemed Kevin Asplund unfit to start the third round, awarding the TKO victory to Brett Rogers
"It was definitely a tough fight," said Rogers. "We trained together in the past, so I knew it was going to be a hard fight."
Rogers was also optimistic about his future in Bellator going forward.
"I just want to continue getting better here in Bellator. I just want to get in here and knock these guys out."


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From Wikipedia, the free encyclopedia
Look up Doris in Wiktionary, the free dictionary. |
Doris may refer to:
- Doris (Asia Minor), region of Asia Minor inhabited by Dorians
- Doris (Greece), region in central Greece in which the Dorians had their traditional homeland
- Doris, Iowa, United States
- Doris, mother of Antipater (son of Herod I)
- Doris (mythology) of Greek mythology, daughter of Oceanus and Tethys
- Doris (singer), a Swedish rock and pop singer
- Doris and Mabel (Shrek), fictional characters in the Shrek film series
- Doris Calloway, an American nutritionist
- Doris Day
- Doris Dragović, a Yugoslav and Croatian pop singer
- Doris Kohardt (born 1950), German Olympic swimmer
- Doris Leuthard, member of the Swiss Federal Council and head of the Federal Department of Economic Affairs of Switzerland (since 2006)
- Doris Miller, the first African American to be awarded the Navy Cross
- Doris Roberts, an American actress famous for playing Marie Barone, mother of Raymond Barone on Everybody Loves Raymond
- Doris Salcedo (born 1958), Colombian sculptor
- Ennio Doris, an Italian billionaire
- Mirna Doris, an Italian singer
- Doris (sailing yacht), an America's Cup type racing yacht built in 1905
- Doris (submarine), a French submarine commissioned in 1928 and sunk in 1940
- HMS Doris, various ships of the British Royal Navy
- USS Doris B. III (SP-733), a United States Navy patrol boat in commission from 1917 to 1918
- USS Doris B. IV (SP-625), a United States Navy patrol boat in commission from 1917 to 1919
- Doris (opera), an 1889 opera by Alfred Cellier
- Doris (album), a 2013 studio album by Earl Sweatshirt
Other uses[edit]
- 48 Doris, an asteroid discovered in 1857, traditionally classified as a minor planet
- Doris (gastropod), genus of marine gastropod molluscs in the family Dorididae
- Laparus doris, the Doris butterfly of Central and South America
- DORIS (geodesy), a French system used for satellite orbit positioning
- Storm Doris, a windstorm in northwestern Europe in February 2017
See also[edit]
This disambiguation page lists articles associated with the title Doris. If an internal link led you here, you may wish to change the link to point directly to the intended article. |


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Earlier this year, results were released from the seventh Emerging Risks Survey conducted by the Joint Risk Management Section, a collaboration of the Casualty Actuarial Society, Canadian Institute of Actuaries, and Society of Actuaries. In the series of annual surveys, the researchers strive to "track the thoughts of risk managers about emerging risks across time." These trends, they explain, "are as important as absolute responses, helping risk managers contemplate individual risks, combinations of risks, and unintended consequences of actions." For instance, the researchers point out that we are at a crossroads in regard to risk management: Five years of intense management and regulatory activities around financial emergencies are giving over to other emerging risks that could span longer periods. Cyber risk is one of these emerging risks.
IT Business Edge's Kachina Shaw asked Max Rudolph, author of the survey report, Society of Actuaries member, and founder of Rudolph Financial Consulting, about some of the survey's results around cyber risk and risk management.


text: Another Bitchy Email Over Rec League Kickball SurfacesA.J. Daulerio4/06/11 7:20pmFiled to: Duan!LifelessonsKickball EmailsFucking jokeFb155EditPromoteShare to KinjaToggle Conversation toolsGo to permalink This time a lady kickballstress from a Florida league is the one who unloads on her lazy teammates. She doesn't need stats to call out the bumbling stooges on her squad because she can see who's playing "vigilant" defense out there with her own eyes and she'll let them hear it if they're not playing some goddamn kickball the way it was meant to be played. Goddamn right, she will. Advertisement One of the people on the receiving end of this blast gives context on what you're about to read:This girl's OBP is .085, maybe...and her best defensive play was when a ball bounced off her face and her sister happened to catch it - nevertheless, she felt compelled to send this when our captain asked who was going to make it to the Saturday playoffs last fall. The playoffs were always scheduled for Saturday. I think our team record was 6-2 at this point. We were doing pretty good. And in the spirit of the initial e-mail, some names have been redacted to protect the kickball innocent. Oh, and this was our seventh season playing in the league, so she had seven shirts already - just sayin. Advertisement Off we go.[sic]'dCC: Redacted; Redacted; Redacted; Redacted; Redacted; Redacted; Redacted; Redacted; Redacted; Redacted; Redacted; Redacted; Redacted From: Redacted Subject: Re: can you come to the playoffs? Date: Thu, 21 Oct 2010 11:58:12 -0400 To: Redacted Sponsored This is stupid as shit. Why is the game on a Saturday? Someone just tell Redacted to move it because we sign up for Kickball on Thursdays and that's when were scheduled to play.If the gator game is on at noon I'm not going point blank. I don't care if were playing Vanderbilt.No one acts like they care anymore, the games are a joke, me and Redacted are the only ones screaming for people to be vigilant on defense, and half the time there aren't enough girls to play anyway. It's a joke. I won't be there tonight and will continue to not be there until someone besides us starts caring before the goddamn 5th inning.I don't even care if this makes me mean or bitchy. I haven't even gotten a goddamn shirt.I'm NOT wasting my Saturday for the games that we've been playing lately. Ive already been wasting my Thursday nights. If everyone is going to show up and play some damn Kickball Redacted and I will be there. If it's gonna be like every other game this season then NO WAY.Sent from my iPhoneDid she get her goddamn shirt? Did this team of non-vigilant defenders rally around Miss Crazypants and claim victory? Has any man in this woman's life ever filed a restraining order? I need answers. Advertisement And by all means — please send us more of these rants. We need more joy around here.Earlier: Kickball Rec League Captain Sends Out Fantastically Bitchy Email To His Underperforming Team **** Advertisement Thanks for your continued support of Deadspin. Hickey on the horn in a bit.Reply155 repliesLeave a reply


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Building Web 2.0 UIs with JSF, Realtime Updates with JSF and Ajax Push Taught at GIDS
shaguf mohtisham Feb 26, 2010 4:27 AMJavaServer Faces is a Java-based Web application framework intended developed to simplify development integration of Web-based user interfaces. It is often mentioned together with Ajax, a combination of technologies that makes it possible to create rich user interfaces. Since JSF supports multiple output formats, Ajax-enabled components can easily be added to enrich JSF-based user interfaces. Oracle's Frank Nimphius says that Service Oriented Architecture (SOA) has become a reality in modern software development but Web services don't have a user interface. This is fine if communication is between machines. But what about human interaction like in data entry and work flow? Users need an application display they feel comfortable working with. So what about building Web 2.0 user interfaces for service oriented architectures? Does it work, or does it hurt - and if so, how bad is it? Frank is coming this summer to India's biggest summit for the software developer ecosystem - Great Indian Developer Summit (http://www.developersummit.com/) to show how JavaServer Faces can be used to build compelling Ajax user interfaces for Web Services models giving end users a comfortable working environment that includes client side validation and user interface customization.
In his second session at GIDS 2010, Frank addresses the topic of implementing automatic UI refreshes. To web application users, it must appear as if the Web reinvents itself once a year with more interactive UIs, increasing performance through partial page refreshes, and desktop-like usability patterns that allow users to become as productive using web applications as they are using real desktop clients. One technical detail, though, hasn't changed in the past and is unlikely to change in the near future: HTTP. Hypertext Transfer Protocol is based on the request-response principle in which the client sends a query to the server and the server responds with the requested data. Between requests, no connection is maintained between the client and the server that would allow server-side logic to send more data unasked. Any changes in the underlying data layer used by an application are first detected within the next client request. Hopefully, it doesn't come to you by surprise when we say that in the modern days of Web 2.0 and Rich Enterprise Applications (REA), the Web still is disconnected and stateless. So, in these modern days of Web 2.0 and Rich Enterprise Applications (REA), is the Web still is disconnected and stateless? Not really, because you frequently use some applications on the Web that update their client UIs with server-side changes without your needing to do anything. The question, therefore, is how this was accomplished and whether you can do the same in JavaServer Faces. In his session, Frank will guide attendees through the options that are available in AJAX and other implementation technologies of Rich Internet Applications (RIA) to implement automatic UI refreshes.
Frank Nimphius is a principal product manager for application development tools at Oracle Corporation since 1999. He actively contributes to the development of Oracle JDeveloper and the Oracle Application Development Framework (ADF). He represents the Oracle J2EE development team at J2EE conferences world wide, including various Oracle user groups and the Oracle Open World conference. The talk 'Building Web 2.0 User Interfaces for Web Service Models using JSF' will be co-presented by Jobinesh Purushothaman. Jobinesh Purushothaman is an enterprise Java specialist with 10+ years of experience in the industry. He is involved in design and architectural decisions of various products using ADF and JavaEE technologies. He is interested in developing more simplified enterprise technologies where developers can focus on their business solutions rather on the technology complexities.


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Product 30/32
Nutrition Facts Serving Size 4 fl. Oz. (120 ml) Servings per Container 16 Amount per Serving Calories 200 Calories from Fat 5 % Daily Value Total Fat 0.5g 1% Saturated Fat 0g 0% Trans Fat 0g Sodium 20mg 1% Total Carbohydrate 50g 17% Sugars 46g Protein 0g *Percent Daily Values are based on a 2000 calorie diet. What would be better on a hot summer day than sipping on a smoothie. A 64 oz container makes about 9 - 16 oz drinks.
product# 432695


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Katy Keene was published by Archie Comics. Katy Keene is something of a phenomenon. Bill Woggon has that 'good girl' look just right, with Katy sort of somewhere between Fritzi Ritz and Torchy. So here's a selection of material from some classic Katy Keene comics - wedding dresses, some covers, a cool beatnik story, and of course, lots of paper dolls! Enjoy!
First here's the story from the beatnik issue:
Next, some examples of those word and picture narratives that were frequently included in Katy Keene comics. This first one is again from Katy Keene 50:
and this one is from Katy Keene Annual 3:
and this from Katy Keene 45:
Now some paper dolls. From Katy Keene 62:
and this one from Katy Keene 50:
Here's a bunch from Katy Keene Annual 3:
and Katy Keene Annual 4:
Some really old ones, from Katy Keene 16:
and finally (for the paper dolls in this post), I don't know if these aprons are supposed to be paper dolls but I'll put them here anyway, from Katy Keene 45:
Katy Keene (the character) is a model and movie star, pretty much like Millie the Model and other 'model' characters in girls' comics from the Golden and Silver Age. Katy Keene comics have tons of fashion features and reader participation in providing ideas and designs. As an example, here's some Katy Keene wedding dresses, from Katy Keene Annual 3:
from Katy Keene 16:
and Katy Keene Annual 4:
Well that's pretty much it for this one. I found that an interesting jaunt through some of Bill Woggon's Katy Keene artwork, and I hope you all enjoyed it too. Paper dolls seem to have quite an incredible following, so I hope some of those fans stumble across this post. Paper dolls are an interesting piece of culture, and it heartens me to know that there are people dedicated to preserving and perpetuating them for future generations to appreciate and enjoy. Until next time, hopefully you'll think these paper dolls are Out of This World!
I <3 Katy Keene!?


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3 Days, No Power
By Wolverine 16 Comments
I live in New Jersey and although luckily none of my property was damaged during Hurricane Irene, I still have no electricity at my house. I'm writing this at the public library where I've been spending a lot of my time at. Living without power is pretty dreadful, especially at night. I've been doing a lot of reading with a flashlight when it gets dark to pass time. Luckily, I have a gas stove so I'm able to cook food and boil water.
I've come to the conclusion that the reason I don't have power is because a tree fell on the power line down the street from my house. The township has removed the tree, but the power company hasn't even started working on fixing the power line. I understand that they're overwhelmed, but it makes it even more frustrating knowing that the power company isn't even working on fixing the issue. I guess they have nothing to worry about though. It's not like they're going to lose customers or anything. Everyone needs electricity and it isn't like you can change your power company.
Anyway, I hope those who have experienced damage from the hurricane are okay. While what I'm experiencing is annoying, it is in no way devastating and in many ways I feel fortunate.


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System Modeler and Mathematica 9
I have a problem with Mathematica 9.0 (Win) reading the models. The following code starts with a blue box showing it is initiating the link. In 9.0, the box will sometimes never disappear. In 8.0, this is never a problem. Should I just stay with 8.0 for now? Are there known problems with 9.0? I am using a demo of SystemModeler. Needs["WSMLink`"] m=WSMSimulate["ResistorDividerTripLevel",{0,1}] m["ParameterValues"] // TableForm WSMSimulationData[{0.,1.},<<42>>] resistor1.useHeatPort->0. resistor1.T->300.15 resistor1.R->11000. resistor1.T_ref->300.15 Thanks, Paul McHale | Electrical Engineer, Energetic Systems | Excelitas Technologies Corp. Office: +1 937.865.3004 | Fax: +1 937.865.5170 1100 Vanguard Boulevard, Miamisburg, OH 45342-0312 Paul.McHale at Excelitas.com www.excelitas.com


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If you have an email address and you have library fines of more than $1.00, you can pay them online with a debit or credit card. We accept MasterCard, Visa, American Express, and Discover. Just go to the My Account/Renew [2]link on our web site [3]to get started. You will need your library card number and PIN. When you get to the online payments page, enter how much you want to pay and your debit or credit card information. Be sure to PRINT YOUR PAYMENT CONFIRMATION! Note: If you need to pay for a LOST library item, it's best to do that in person, if possible.
[1] http://www.hcpl.net/users/luanna-adams
[2] http://catalog.hcpl.net/ipac20/ipac.jsp?&profile=webcat&menu=account#focus
[3] http://www.hcpl.net/
[4] http://www.hcpl.net/category/tags/fines
[5] http://www.hcpl.net/category/tags/online
[6] http://www.hcpl.net/category/tags/web-site
[7] http://www.hcpl.net/taxonomy/term/8
[8] http://www.hcpl.net/category/branches/services