text:
"Somebody embroidered the doily.
Somebody waters the plant,
or oils it, maybe. Somebody
arranges the rows of cans
so that they softly say:
to high-strung automobiles.
Somebody loves us all. "
-Elizabeth Bishop, from "Filling Station"
Today's beautiful comes courtesy of Lisa Solomon, and honestly, should have made its appearance here long, long ago when I was the lucky recipient of its glory after a drawing on her website. It is so delicate, so lovely, and at the same time, it is a reminder of everything I've known growing up - the strength of creating, the stability of the knotting, knitting, stitching, and gathering of threads by human hands. Often, at work at my desk, I run my hands over the tiny raise of the vinyl on the glass and I imagine that it's a kind of braille that tells the story of my childhood through the possibility of the future.


text:
A summary of the tax system in Australia.
Corporate income tax.
30 percent generally. Special rates apply to life insurance companies, non-profit companies and credit unions.
Currently, small businesses with annual turnover below $2 million are taxed at a lower rate of 28.5 percent.
In the 2016 Federal Budget, the Government announced proposed progressive reduction of the corporate tax rate to 25 percent by 2026-27. For the 2016-17 year, tax rate for businesses with annual turnover below $10 million will be reduced to 27.5 percent. The turnover threshold will progressively rise until the 27.5 per cent rate applies to all in the 2023-24 income year. The corporate tax rate will then be cut to 27 per cent for the 2024-25 income year and by one percentage point in each subsequent year until it reaches 25 per cent for the 2026-27 income year. (The maximum franking credit that can be allocated to a frankable distribution paid by a company will be based on the company's applicable corporate tax rate.)
A company is regarded as a resident of Australia if it is incorporated in Australia, or if not incorporated in Australia but carrying on a business in Australia, and has either its central management and control in Australia or its voting power controlled by shareholders who are residents of Australia.
As a general proposition, a resident company is liable to income tax on its worldwide income and capital gains. A non-resident company is only liable to income tax in Australia on Australian sourced income and on capital gains from the disposal of particular types of assets defined in the Australian tax law as 'taxable Australian property'.
Companies are required to self-assess their tax obligations and income tax liability. An annual 'tax return' must be lodged by 15 January for companies with a 30 June year-end. Tax accounting periods other than 30 June are allowed in certain circumstances. A company with a 31 December year end will be required to lodge an annual return by 15 July. It is presumed that the information contained in the tax return is correct and companies may be subject to a tax audit. The tax authority uses data matching and tax risk reviews in determining which companies to audit.
Income tax liability is collected throughout the year under a Pay-As-You-Go (PAYG) system. Companies with a 30 June year-end are required to pay quarterly instalments on 21 October, 21 January, 21 April and 21 July. The instalment amount is based on the company's previous year's income tax liability. A final payment is required by 1 December for companies with a 30 June year-end. From 1 January 2015, corporate tax entities with annual instalment income of at least AUD 100 million will be required to make monthly PAYG instalments. From 1 January 2016, corporate tax entities with annual instalment income of at least AUD 20 million will be required to make monthly PAYG instalments. This requirement will be gradually phased in by 1 January 2017 for all taxpayers in the PAYG instalment system that meet or exceed an AUD 20 million annual instalment income threshold.
Dividends paid to non-residents (except for foreign-owned Australian branches) are subject to withholding tax on the unfranked (i.e. untaxed) portion of dividends received. The dividend withholding tax rate is 30 percent. The withholding rate may be reduced by an applicable income tax treaty between Australia and the recipient country, typically to 15 percent or less.
Generally, royalties paid to a non-resident are subject to withholding tax at 30 percent and is a final tax. However, where the recipient is a resident of a country with which Australia has concluded a tax treaty, the rate of royalty withholding tax is generally reduced, unless the royalties are effectively connected with a branch in Australia.
Interest paid by a resident of Australia to a non-resident, is normally subject to a final withholding tax of 10 percent on the gross interest payment. A number of interest withholding exemptions exist (e.g. certain publicly offered debenture issues). In addition, there are a growing number of tax treaties (e.g. USA, UK, Japan, France, Finland and Norway) which provide for a withholding tax exemption on interest paid to certain Government bodies and unrelated financial institutions.
Payments made to non-residents that dispose of certain "taxable Australian property" is subject to a non-final withholding tax of 10 percent on the purchase price. This new rule applies from 1 July 2016 and applies to transactions with a market value of $2 million or above. Broadly, 'taxable Australian property' constitutes land and buildings in Australia, mining, quarrying and prospecting rights in Australia, and assets used in carrying on a business through a permanent establishment in Australia. Vendors can apply to the Australian Taxation Office for a variation of the withholding rate if believed that 10 percent is inappropriate.
Dividends received by a resident company from non-resident companies will be treated as non-assessable, non-exempt income if a participation interest of at least 10 percent is held in the non-resident company. This exemption will only apply to equity dividend distributions, and excludes debt interests such as redeemable preference shares.
Dividends received by a resident company from other resident companies which are part of the same tax consolidated group are disregarded for income tax purposes. Outside the tax consolidation regime, the total dividend amount must be included in assessable income. Double taxation of dividends is avoided through the imputation system whereby companies attach 'franking credits' (representing corporate income tax paid) to dividends. The franking credit is generally permitted as a tax credit (i.e. a fully franked dividend will result in zero additional tax to pay by the recipient in respect of the dividend income).
Dividends paid to a non-resident parent are subject to withholding tax on the unfranked portion of the dividend at a rate of 30 percent (or lower if an applicable tax treaty applies). Conduit foreign income rules can apply to reduce the Australian tax liability on dividends paid to a foreign resident by an Australian holding company.
A number of anti-avoidance rules (e.g. dividend stripping; at risk holding period rules) apply to prevent profits being distributed as capital or vice versa and enable access to franking credits.
Income tax is payable on capital gains when defined 'capital gains tax events' (e.g. disposals) occur, in respect of a 'capital gains tax asset'. A capital gains tax asset is defined widely as any kind of property or legal or equitable right that is not property and includes land and buildings, shares, goodwill, options, foreign currency, etc. Residents are subject to tax on all capital gains while non-residents are only subject to tax on capital gains arising from capital gains tax events involving 'taxable Australian property'. Broadly, 'taxable Australian property' constitutes land and buildings in Australia and assets used in carrying on a business through a permanent establishment in Australia.
Capital gains are taxed at prevailing income tax rates but discounts may apply for qualifying capital gains of individuals, trusts, complying superannuation funds, approved deposit funds, pooled superannuation trusts and life insurance companies. Capital losses may only be deducted against capital gains. Capital gains arising from transactions between companies in the same tax consolidated group are disregarded for income tax purposes.
Generally, tax losses may be carried forward indefinitely and be offset against assessable income (including against capital gains). Capital losses may be offset against current and future capital gains only. If no capital gains are available, the capital loss may be carried forward indefinitely.
There are restrictions on the utilization of carried forward tax and capital losses incurred in prior years. The company must satisfy either a continuity of ownership (COT) or, failing COT, a relatively strict same business test (SBT). The Government announced in December 2015 proposals to introduce a new Similar Business Test, which is more relaxed than the current SBT. The corresponding legislation has not been enacted. Companies may choose the amount of prior year tax losses to be deducted in a particular year.
Australia has a system of consolidated income taxation (tax consolidation) for entities within a wholly owned group. Underthis regime, if a group elects to consolidate, the wholly-owned Australian resident entities in the group will generally be treated as a single entity for income tax purposes.
Transfers of shares are taxable events and the tax treatment of the transfer depends on whether the shares are held as revenue assets, capital assets or trading stock. Generally, where a foreign resident disposes of a non-portfolio interest (10 percent or greater) in a company that holds Australian real property, capital gains tax will apply. An Australian company's capital gain or loss on disposal of a foreign subsidiary may be disregarded based on the foreign subsidiary's proportion of 'active business assets'. Stamp duty may be imposed in some Australian jurisdictions on the transfer of shares in private companies.
Transfers of tangible and intangible assets are generally subject to income tax with the determination of tax liability dependent on the nature of the holding – revenue assets, capital assets or trading stock. In certain cases (eg. transfer of land and buildings) stamp duty and goods and services tax (GST) may also be payable. Stamp duty is levied on the transfer of land or fixtures (such as buildings) in all Australian jurisdictions. Exemptions for GST may be available in certain circumstances such as for supplies of "going concerns".
Australia has CFC provisions which tax certain income earned by foreign companies controlled by Australian residents on an accruals basis. A CFC will generally arise where a group of five or fewer Australian entities (together with their associates) holds a greater than 50 percent interest, or a single Australian entity together with associates holds a 40 percent or greater interest, or the entity is controlled by a group of Australian entities.
The amount of income of the CFC attributable to the Australian resident(s) depends on whether the CFC is resident in a listed or an unlisted country. Generally, for a CFC resident in a listed country, only passive or tainted income that is also Eligible Designated Concession Income (defined list of foreign country tax concessions) is attributable. For a CFC resident in an unlisted country, all passive income or tainted income is attributable. In both cases, income attribution may be eliminated where the CFC satisfies an active income test.
The Commissioner has the power to review the pricing of international transactions between parties (in some cases, whether related or not) for tax purposes and:
Under Australia's transfer pricing regime, there is no requirement for the Commissioner to find a motive of tax avoidance.
Australian has enacted legislation to adopt the OECD transfer pricing documentation standards from 1 January 2016, which require multinational taxpayers (with global revenue of at least $1 billion) to lodge with the tax authority the following information:
While there is currently no formal legislative requirement to prepare transfer pricing documentation, taxpayers are strongly advised by the tax authority to prepare contemporaneous transfer pricing documentation. In transfer pricing disputes with the tax authority, appropriate documentation assists in substantiating the taxpayer's position and mitigating the risk of penalties on adjustments.
New transfer pricing rules were enacted and came into effect for income years starting on or after 1 July 2013. The rules enable the Commissioner to make transfer pricing adjustments where the actual profits are less than the arm's length profits due to non-arm's length conditions existing between the parties.
Under the legislation:
One method to comply with the self-assessment obligation is to prepare transfer pricing documentation - which documents how the new rules apply to the taxpayer's business and quantify any required profit adjustments.
In addition, taxpayers that do not prepare their transfer pricing documentation prior to filing their tax returns may be deemed not to have a "reasonably arguable position" and thus may be subject to increased penalties.
Transfer pricing adjustments under the new rules can only be made within seven years of the original assessment. Previously there was no time limit.
Advance Pricing Agreements (APAs) are viewed by the tax authority as an efficient means of resolving transfer pricing issues before they turn into disputes as they provide long-term certainty in relation to a taxpayer's international related party dealings. APAs are prospective and typically cover a three to five year period.
All of Australia's DTAs have a Mutual Agreement Procedure (MAP) article. Taxpayers are generally required to present their case to the tax authority of the country where they are resident and generally within three years from the first notification to the taxpayer of the actions giving rise to taxation not in accordance with the DTA.
Australia's thin capitalization regime seeks to limit tax deductions (debt deductions) on financing costs relating to all debt funding of a taxpayer's Australian operations. Under the current regime, debt deductions will generally be denied to the extent the relevant prescribed gearing limits are breached, irrespective of whether or not the debt is from related parties.
The thin capitalization rules affect Australian companies that are foreign controlled (i.e. inbound investors) and Australian companies which control foreign operations (i.e. outbound investors). These rules may limit interest deductions and other costs associated with debt funding to the extent that certain prescribed gearing limits are breached.
Generally, the safe harbour limit to debt funding imposed on an Australian entity is 1.5:1 debt-to-equity ratio for income years commencing on or after 1 July 2014, however, the exact threshold will depend on the type of entity in question (i.e. financial/non-financial entity). For income years commencing before 1 July 2014, the threshold was 3:1 debt-to-equity ratio.
Debt deductions on financing costs can also be limited under Australia's transfer pricing rules in some cases notwithstanding that safe harbour limits have been satisfied. Taxpayers should seek relevant transfer pricing advice if gearing levels are likely to approach the safe harbour limits.
General anti-avoidance provisions allow the Commissioner to cancel the effect of any tax benefit that a taxpayer derived from an arrangement if it could be concluded that a person (not necessarily the taxpayer) entered into or carried out the arrangement for the sole or dominant purpose of enabling the taxpayer, or the taxpayer and other persons, to obtain a tax benefit.
A new Multinational Anti-Avoidance Law for multinational companies with annual global revenue of at least AUD 1 billion applies from 1 January 2016. The new rule extends the general anti-avoidance rules to a new category of schemes that 'limita taxable presence in Australia'.
In the 2016 Federal Budget, a proposed Diverted Profits Tax was announced. The proposed new rule targets businesses (with annual global revenue of at least AUD 1 billion) that shift profits offshore from Australia and imposes an upfront 40 percent tax on the diverted profits. The corresponding legislation has not been enacted.
Australia's DTA with the United States contains a comprehensive limitation of benefits article while a number of Australia's other DTAs (eg. with China, Vietnam, Russia and the United Kingdom) contain limited anti-treaty shopping provisions. In addition, the tax authority can apply the general anti-avoidance provisions to target treaty shopping.
There are a number of specific anti-avoidance provisions which should be considered. Due to the complexity of these rules, further advice should be sought prior to undertaking a transaction.
The tax authority publishes general tax rulings ('public rulings') which can be relied on by any taxpayer falling within the scope of the ruling. Taxpayers can also apply to the tax authority for a private ruling on the taxpayer's particular circumstances or transaction. Public and private rulings are binding on the tax authority but not the taxpayer.
Incentives exist for R&D (below) and venture capital.
A R&D tax incentive regime replaced the R&D tax concession for income years commencing on or after 1 July 2011. The R&D tax incentive provides the following benefits:
From 1 July 2014, there is an AUD 100 million cap on R&D expenditure which is eligible for tax incentive entitlement at the above rates and, for expenditure in excess of AUD 100 million, the tax incentive entitlement will be calculated by reference to the corporate tax rate. This restriction will apply for 10 years from 1 July 2014.
Australia has a 'Regional Headquarter' (RHQ) incentive regime, in which certain costs incurred in relation to the setup of a RHQ are specifically deductible. Additionally, an RHQ will benefit from the general exemption from dividend withholding tax available to companies in Australia for certain foreign sourced dividends passed through an Australian resident company to a foreign resident shareholder.
In addition, tax incentives are available in Australia for:
Specific debt-equity rules operate to classify hybrid instruments as solely debt or solely equity. Therefore, in some circumstances, the tax rules can produce a different result from the accounting treatment.
In the 2016 Federal Budget, the Government has announced proposed adoption of the anti-hybrid rules in the OECD BEPS report from 1 July 2018 or later. Corresponding legislation has not been enacted.
In general, Australian partnerships and trusts are treated as transparent for income tax purposes i.e. they are taxed at the membership level. Corporate limited partnerships are an exception however, and will be taxed as a company. Trusts are typically taxed at the hands of the beneficiaries, with the exception of public trading trusts and corporate unit trusts, which will be taxed as a company.
Specific rules apply to international hybrid entities. Foreign hybrid entities will be taxed as partnerships for Australian tax purposes. This tax treatment is irrespective of the fact that an entity may have been a corporate limited partnership (and therefore taxed as a company) prior to becoming a foreign hybrid entity.
In the 2016 Federal Budget, the Government has announced proposed adoption of the anti-hybrid rules in the OECD BEPS report from 1 July 2018 or later. Corresponding legislation has not been enacted.
Specific tax rules apply for a number of industries including the mining and resources sector (see 'other taxes'); superannuation funds; managed investment trusts; investment manager regime; pooled development funds and primary production.
The typical legal entities used for conducting business in Australia are a limited company (ltd.) or a proprietary limited company (pty ltd). A company or trust may be used for holding activities. Partnerships can be utilised however this is only in specific commercial situations.
There are no capital requirements or other local requirements for establishing a legal entity in Australia.
There are no foreign exchange control rules in Australia.
Statutory financial statements are prepared in accordance with the principles set out in standards developed by the Australian Accounting Standards Board (AASB), which meet the requirements of International Financial Reporting Standards (IFRS) but contains some Australia specific standards.
Australia Multinational taxpayers with annual global revenue of $1 billion or more are required to lodge a general purpose financial statement with the tax office, if they do not lodge one with the Australian Securities and Investments Commission. The new rule applies to income years commencing from 1 July 2016. Practically, for many taxpayers this means the requirement to taxpayers does not arise until early 2018.
|South Africa
|The Netherlands
|New Zealand
|Sri Lanka
|Papua New Guinea
|Korea (Republic of)
|Russian Federation
|United Kingdom
|Slovak Republic
|United States
Source: Australia's Treasury
Goods and Services Tax (GST)
The standard rate of GST in Australia is 10 percent. Certain supplies of goods and services are zero-rated or exempt from GST.
Standard Rate For more detailed information regarding GST in Australia, refer to: KPMG's 2016 Asia Pacific Indirect Tax Guide
Personal income tax
The top marginal tax rate in Australia is 45 percent (applies to income AUD 180,001 onwards). From 1 July 2014 until 30 June 2017, a temporary Budget Repair Levy of 2 percent applies to personal income in excess of AUD 180,000.
Australia operates a pay-as-you-go (PAYG) system of deducting tax from salaries which covers both resident and non-resident employees. Tax withheld under the PAYG system is credited against the employee's tax liability for the year when it is finally assessed.
Generally a Medicare levy of 2 percent is also imposed on the taxable income of a resident individual. The Medicare levy is not payable or is reduced where taxable income or family income is below certain thresholds.
For more detailed personal taxation information, refer to: KPMG's Thinking Beyond Borders
Australia has agreed Social Security Treaties with:
|Czech Republic
|Slovak Republic
|The Netherlands
|New Zealand
|Korea (Republic of)
|United States
Source: Australia's Department of Human Services
Social Security Treaties have been agreed with Estonia (expected to start in 2017 subject legislation).
FBT is a separate tax payable by employers on the value of certain benefits that have been provided to their employees (or to associates of these employees) in respect of their employment. The tax, which is deductible in calculating the employer's taxable income, is imposed at the rate of 46.5 percent on the total grossed-up value of fringe benefits provided to employees or associates. The gross-up is intended to eliminate any difference in the overall tax burden on cash salary and wages versus fringe benefits.
FBT is typically levied on benefits such as employer-provided cars, free or low interest loans, free or subsidized residential accommodation or board, free or discounted goods and services, meals and expenses paid on behalf of an employee.
All goods imported into Australia must be reported to the Australian Customs and Border Protection Service (Customs) and are subject to customs duties. Customs duty is generally calculated as an ad valorem (percentage) rate of the customs value of the goods.
Most imported goods attract a duty rate of between 0 percent-5 percent of the customs value. The exception to this is goods such as alcohol, tobacco products, textiles, clothing and footwear which have significantly higher rates of customs duty.
Excise duty is levied on a number of commodities manufactured or produced in Australia. Broadly, this includes fuel and tobacco products and certain alcoholic beverages. The rates of excise duty vary between products.
Each State and Territory of Australia imposes duty on certain types of transactions and instruments. Each State and Territory has its own legislation with different provisions, rates of duty and exemptions.
Transactions and instruments which are subject to duty (although this varies significantly by State) typically include those affecting:
The Petroleum Resource Rent Tax (PRRT) has applied to offshore petroleum projects except for the North West Shelf project and the Joint Petroleum Development Area since 1987. From 1 July 2012, the PRRT regime was expanded to apply to all Australian onshore and offshore petroleum projects including the North West Shelf project (but not to the Joint Petroleum Development Area in the Timor Sea) and coal seam gas projects. The PRRT is a profit based tax levied at 40 percent on the taxable profits derived from the petroleum project (broadly, the excess of assessable receipts over deductible expenditure and transferred exploration expenditure). State and Territory petroleum royalties may also apply to projects. The PRRT is deductible for income tax.
The Minerals Resource Rent Tax (MRRT), a project based tax, applied from 1 July 2012 to new and existing iron ore and coal projects in Australia and was repealed from 30 September 2014. The MRRT had a headline rate of 30 percent but was imposed at an effective rate of 22.5 percent.
Land tax is imposed by each State and the Australian Capital Territory. The Northern Territory does not impose land tax.
ach jurisdiction has its own legislation with different provisions, rates of land tax and exemptions.
Exemptions from land tax are typically available for land used and occupied as the owner's principal place of residence or land used for primary production.
There is no death, estate, inheritance or gift duties in Australia. However, certain capital gains tax rules may apply.
Superannuation guarantee scheme; wine equalisation tax; fuel tax credits; luxury car tax; carbon tax.
ASEAN - Australia - New Zealand:
Gulf Cooperation Council (GCC):
Source: Australia's Department of Foreign Affairs and Trade
Australian Taxation Office (ATO)
The tax authority primarily adopts a risk based approach to the selection of returns for audit. Returns are selected for audit on the basis of data matching; industry benchmarks; statistical sampling and/or risk reviews (including tax advisor risk). The tax authority generally conducts specific issue audits and only a small number of comprehensive audits are conducted each year.
A typical review or audit commences with the tax authority providing a letter requesting further information or documentation. A review may end at that stage or may proceed to an interview. The tax authority will provide the taxpayer with the findings of the review in writing. After a request for information, an audit will usually proceed with an interview and sometimes a site visit by the tax authority. The tax authority will provide the taxpayer with a draft audit management plan. After conducting investigations, the tax authority will provide the taxpayer with a draft position paper and the taxpayer can provide comments which will be considered in making the final decision. The tax authority will advise the taxpayer of the final position in writing.
A review or audit must commence within a particular time period which depends on the type of taxpayer and the nature of the non-compliance. The tax authority expects to complete a review or short-turnaround audit within three months and a more complex audit within 540 days.
A taxpayer who is dissatisfied with an assessment can object to the tax authority. The decision is reviewed by an independent member within the tax authority, not associated with the taxpayer's case. Alternatively, or following an unsuccessful objection, the taxpayer can appeal to the courts through the Administrative Appeals Tribunal or Federal Court Australia. Differing costs and evidentiary rules generally govern the choice of forum to appeal. An appeal must be lodged within a particular time period which varies depending on the type of taxpayer.
The tax authority adopts the approach that the large majority of taxpayers want to comply with their tax obligations and the tax authority provides assistance to those taxpayers to comply through volunteer programs, free software, rulings, etc. The tax authority uses a risk differentiation framework to identify those taxpayers who are unlikely to comply with their tax obligations and deterrent measures and the full force of the law are used to achieve compliance.

subset: commoncrawl


text:
Hello my beautiful and beloved friends…
Ah I have missed being here! But oh my that was so necessary! I so needed to reset, get a lot of rebirthing, deathing (one of my friend's favourite terms), recuperating, recovering (a lot of 're's apparently!) and a lot of opening ~ the place that I talked about in the last post turned into a six month housesit, which was so perfect in so many ways, but most crucially because it really dissolved the previous cocoon state that I had been in, especially physically ~
This last summer especially felt like a bridge-time, a purposeful limbo between how life had been (ascension cocoon anyone? 😯 ) and what was coming, wiggling me about in the cocoon and starting to break me out of it and into the light of a new day, ready for this year…sometimes it feels as though, in that cocoon, nothing will ever change (um, uhuh!! 😯 ), so as the summer and autumn progressed I was beyond grateful to feel this sense of relax and recovery come in and begin to shift my energies and perspectives in brand new directions and ways ~
There were some really tricky moments, to say the least…Hopefully none of you snorted your beverage over your keyboard at my little understatement there 😉 The thing is, and I'm sure many of you know e x a c t l y what I mean, I cant really remember much of it now…haha. It's so weird, shifting conciousness ~ I do have a Neptune-Sun square closing in again for a second time just now, which definitely adds to the nebulous sense of 'Oh, who am I again and why am I holding this mug….oh wait, what is a mug..?' but it actually feels more fundamental than that, in that everything that got us to here is rapidly receding because, finally, we really don't need to remember or know it any more…this is a day-by-day and moment-by-moment experience that changes constantly, but that feels like the main drift…(drift being the operative Neptunian word 😉 )…
What most definitely did happen though was some major arrivals deeper into myself ~ for one, my experience of abundance got massively addressed and a whole layer of grief and cosmic rejection around lack I hadnt been able to move beyond without an actual experience got shifted (I'd love to talk more about this soon because it feels so important) in the most surgical manner! It was actually really amusing, because the amount of money and the circumstances that prevailed for the entire time I was in the housesit (literally to the day actually), was exactly perfect to move the energy it did, not too much, not too little, and just in the right places. Gotta love divine wisdom in manifest form 😉 ~ and now I am, on paper, in the exact same physical circumstances as I was before the housesit, but oh boy am I different!
I think really, this was all serving (and all down to) the fact that I needed that time and space to reach into the final layers of pain and fear that required a hell of a lot more peace, quiet and comfort than I have ever had before for any real length of time. I really understand this now ~ last summer and autumn have shown me how profoundly sensitive I am to my surroundings, both physical and energetic (though I have seen how much these are the same thing really), and how deeply important a sense of home is to me, not just internally (though that comes first), but also physically ~ and although I knew that, I didn't know it like I do now… 😉 again, more on this another time I suspect.
This time allowed me to arrive into the core of fear and pain in my being that needed me to have got to such a high level of self~love and attention that I was able to hold myself through it, knowing that there truly are no guarantees on this path ~ for me this has been such a poignant part of this whole process because, not having my multidimensional eyes and ears as yet 😉 I have had to face again and again the fact that this may all be a total delusion too… 😯 That sounds either very strange for me to say at this point, or painfully obvious, but actually, I have found that it can be all too easy to cling to so many aspects of what ascension means in order to try and get a bit of comfort in this crazy time of shift (totally and utterly understandable and probably necessary…after all,I would never ask someone clinging to the one branch on a cliff face to trust me and let go!), but my being has absolutely required me to stare the absolutely necessary and logical fact straight in the face sometimes and say 'No, you are right, I have no idea if any of this is real', for one reason and one reason only: more self-love.
I am quite sure this is part of why I cant 'see and hear' yet ~ my moments of true self-commitment have come at these times where everything in me that relies on what I think I am doing and being here to be true (and for me not to just be an exceedingly inept human) wobbles and caves and I hear the little voices at my core saying 'Oh my god Sara what if none of this is real and we are just FOOLS and we are doing it all wrong and its all bad and awful and we are SHIT at life and should just try to get on with something NORMAL!' And other very sad and terrified things that I totally get.
This is what came up finally and most deeply in the autumn of last year and for the first time I was able not only to notice it, but genuinely turn my full attention to that core of me that so desperately needed my love and say 'You know what my love, I have no idea if any of this is really true, I can't lie to you my sweetheart and I can't prove it to you and I wouldn't want to try to convince you of anything ~ but know that whatever happens, whatever is real or not, whatever is true or not, I am with you now and I always will be because that is all I have ever wanted and that is all I will ever want…'
And MEAN IT. Epic and simple and oh my god~dess was it powerful! Because those parts of me did not want proof. Pfffff. No. They just wanted to know I was with them, and success, or failure, right or wrong, good or bad, light or dark and beyond, I was with ME and would always be, because THAT is all I ever need. Because it doesn't mean I DON'T believe in ascension and all the majesty and beauty it means and is (!) ~ 5D eyes and ears aside I have had soooo much felt and known experience of multidimensionalness in these years of change and my sense of who I AM gets stronger every day ~ no, the point of that all is that I can't avoid that core fear and distrust in the divine, in the magical, in the rightness of of everything and in the truth of the full divine abundance and bliss that is our collective birthright ~ I am going nowhere fast without my full allegiance and the full courage and commitment that must come from facing down that size of primal terror and doubt and being able to genuinely reassure it that I am here, that I understand, that I love it unconditionally and I am not going anywhere.
Ironic really that those parts of me don't want God, or the angels, or proof, or divine guidance, they just want little old human Sara to rock up, swing them up into my arms (heart), give them cuddles and say 'Honey, I'm home and I will never leave you alone again…what shall we do today?' ❤
And the best bit about all of this was, having sat in those moments of total and utter doubt, fear and existential paralysis (AGAIN 😯 totally had to surrender completely to 'Reeeeally there's more????' 🙂 ) (and because of course, its not like I sit there saying wisely 'Oh yes, that is that fear and that pain, oh ho, come and sit at my wise knee and be loved', no no, I have to FEEEEEEL it 😉 as you know 🙂 ) and cuddled myself desperately through to the other side, what then comes is vitality and trust and joy and love of a whole new kind…again! Oh its beautiful! Because it's ME being with ME. And that's all…
So, again, more on all of that another time because I just so wanted to catch up a bit and wave a huge hello to you all ~ since oh my goodness this year feels so different! I don't know about you guys but after all the recalibration/shufty about of January (divine reassembly of inner parts anyone? 😯 ), February feels like the New Year has really begun to begin! Hence belated title of post 🙂 That Mercury retro ushered in something seriously new in the sense of conciousness ~ TOTALLY resonating with what Lauren Gorgo has been detailing in her latest reports ~ YES that definitely went on/is going on and I want to talk more about that too…
Haha totally setting myself up here for so many posts. But then, this feels like it. We are so ready now, even though every day feels like some sort of mandate to be the living embodied version of 'working out the New Earth kinks' as well as BEing the LOVE in form, moment by blessed moment (I'm with ya my loves!), the newness and the gloriousness is totally undeniable and sooo exciting!
I feel so ready for my a c t u a l life! You know what I mean…oh yes. I deserve it. We deserve it. Not even because we worked so hard for it, but just because we KNOW we do and that makes aaaaall the difference now! And so much loveliness is coming through, subtly, powerfully, revving it all up and getting it all moving that those kinks and bumps and moments of 😯 are just being loved and integrated and flowed through and it's time, guys, it's time, just because it's happening and its soooo obvious. In all its amazing unfoldment at our own unique pace and timing…it's going on!
So much more on EVERYTHING as soon as ever I am called (because sharing and describing all of this as we go feels so much a part of my joy now too) and I would LOVE to know how you all are and how you are doing/being/feeling everything now…
So, Happy NEW Year everyone, I love you so much, let's build this! Wooooo! ❤
(Must nap now 😉 naaaaah I'm kidding! Too many sparkles for napping ) ♡


text:
|Vughtse Kermis
This flower was modified by me to make it into the perfect "Françoise flower".
A lot happened since I worked on the first blocks...... The Quilterij moved to Vught, I moved to my permanent home, I found a job as a boardmember of the Quiltersgilde and together with five lovely ladies we started our quilt bee the "Vughtse Stuckjes" every other week.
I have the feeling after finishing this project, I must change the title of my blog.....
Instead of "expat quilter returns home" it should be "expat quilter feels at home".
It feels like I have lived in Vught all my life!! Thank you dear friends to make me feel so at home.
Happy quilting,


text: Candy manufacturers can now produce chewing gums in various shapes, thanks to Wackerís CAPIVAÆ C 03, a copolymer-resin premix which is insoluble in water and can be completely melted, allowing it to be blended uniformly into a sugar compound.Dr Thomas Wimmer, head of the chewing gum lab run by Wacker Biosolutions division said, "We are producing a raw material that lets you cook chewing-gum like candy and shape it however you want instead of going through an elaborate mixing process."This new process also works on an industrial scale, as demonstrated by a pilot project run by Bosch Makat Candy Technology GmbH, a subsidiary of Bosch Packaging Technology that manufactures specialty confectionery equipments. Bosch specialises in developing mogul lines for large scale manufacturing of gummy bears and jelly candies amongst others. With the use of CAPIVAÆ C 03, a typical plant had to spend very little on additional plant components, and has no problem in producing huge variety of shapes for its products. In other words, it allows a manufacturer to produce chewing gum in any shape it wants on the same equipment that it could use for other confectionery production like jellies, gummy candies, marshmallows and fondants.The stirring process, which involves CAPIVAÆ C 03 premix melted and pumped into a hot sugar solution, also produces a homogenous mixture that is immediately ready for mouding into prepared starch molds that can create any shape one can imagine, while allowing switching of molds rather quickly. Chewing gum made using CAPIVAÆ C 03 can also use silicone molds.According to Dr Alessandro Capuani, Business Development Manager in the Gum Department of Wacker Biosolutions, "We can adjust and optimise formulation to meet the customer's technical specifications. CAPIVAÆ C 03 allows us to offer formulations that dont become stringy or that gum up the equipment, thus reducing the time spent on cleaning and the amount of material consumed." Chewing gum ingredients formulated with CAPIVAÆ C 03 can be easily cleaned from equipment using hot water or common industrial detergents. Capuani also added that formulation and process parameters can also be adjusted to make the product harder or softer. In addition, the cooking process used also allows formulators to use a number of liquid ingredients that could not be used in the conventional process.WACKER is so confident that CAPIVAÆ C 03 will offer new opportunities for candy manufacturers that it has recently introduced this new innovation to visitors at ProSweets Cologne 2018 exhibition which was held on 27 to 30 January this year.Chewing Gum segmentEuromonitor estimated that approximately 700,000 metric tonnes of chewing gums were sold globally in 2017, which translated to 13.5 pieces of chewing gum consumed per person in a year.New flavors of chewing gum have been developed over the years and the role of chewing gum has evolved from just consumed for entertainment to one for oral-care or delivering medications. It was only like yesterday that chewing gum can take limited number of shapes due to the nature of its raw materials that need to be mixed while warm, while candies can be moulded in various shapes as they can be cooked. CAPIVAÆ C 03 is about to change all this.


text:
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text:
Become a reseller
Share with the world the profound effects of these Egyptian oils by getting a Reseller Starter Kit.
The Reseller Starter Kit contains all the feminine and masculine fragrances listed below, a full sample set, as well as a pack of personalized business cards.
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Blue Lagoon, Flower of Saffron, Fuchsia, Gardenia, Goddess Blend, Henna Flower (2x), Jasmine, Lily (2x), Lotus (2x), Magnolia (2x), Narcissus (2x), Neroli, Queen of the Nile, Rose, Secret of Nefertiti and Secret of the Desert (2x)
- Masculine Fragrances (all are 18ml bottles)
Arabian Nights, Bedouin of the Night, Blend of the Gods (2x), Desert Moon, Hathor, Luxor, Papyrus, Patchouli, Sandalwood (2x) and Tutankhamun
- Full Sample Set (2x) (all are 2ml bottles)
All Masculine and Feminine fragrances
- Package of Personalized Business cards


text:
What is PlayOnLinux ?
PlayOnLinux is a piece of sofware which allows you to easily install and use numerous games and softwares designed to run with Microsoft®'s Windows®.
Few games are compatible with GNU/Linux at the moment and it certainly is a factor preventing the migration to this system. PlayOnLinux brings an accessible and efficient solution to this problem, cost-free and rescpetful of the free softwares.
What are PlayOnLinux's features?
Here is a non-exhaustive list of the interesting points to know:
- You don't have to own a Windows® license to use PlayOnLinux.
- PlayOnLinux is based on Wine, and so profits from all its possibilities yet it keeps the user away from its complexity while exploiting some of its advanced functions.
- PlayOnLinux is a free software.
- PlayOnLinux uses Bash and Python
Nevertheless, PlayOnLinux has some defects, as every piece of software:
Occasional performances decrease (image may be less fluid and graphics less detailed).
Not all games are supported. Nevertheless, you can use our manual installation module.
A few screenshots of PlayOnLinux
Ubuntu 9.10上安装Playonlinux很容易:
sudo apt-get install playonlinux


text:
High Quality LED Dimmable Under Cabinet Lighting 7 inch 6 Panel Kit with 12V AC/DC
Are you looking for a few Under Cabinet Lights to brighten up a dark spot in your kitchen, closet, workbench, desk or laundry room? Are remote controlled lights to much of a bother to open when you're cooking? If so, we have the PERFECT solution for you: The Hand Wave Activated LED Under Cabinet Kit by EShine!
Sturdy and Economic
This kit is made from the best materials and uses an economic 12 Watt Power Supply.
Easy to Install
Two installation methods are included: Simple screws method and 6 powerful 3M stickers for a no-damage options, so you don't ruin your precious cabinets.
Fun to Use
Just wave your hand at the sensitive IR Sensor and the light will turn ON. Just do the same to turn it OFF. It is that simple and fun!
[New Feature] Touchless Dimming Control
Hold your hand steady under the sensor and you will see how lights change brightness. You can adjust it from 10 to 100%. Is that cool?
Available in two colors: Cool White (Model EL18006DC) and Warm White (Model EL18006DW).
Your Satisfaction is Guaranteed. You either love it or we give you a full refund.
Order Yours Now at a Premium Price and 100% Risk Free!
6X LED strip lights (One panel has 18 LED's and 150lm brightness). Panel Size 7.1(L) X 0.38(H) X 1.13 (W) inch .
5X Connection cables (3.3 ft each)
5X Connectors
15X Wire Clips with 3M sticker preinstalled
6X 3M double-sided stickers
12X Screws
12X Screw caps
1X 12W power supply (with 4.9ft cord)
EShine LED lighting kits and accessories come with 3-Year Warranty.
|Item Weight
|1 pounds
|Assembled Height
|0.38 inches
|Assembled Length
|7.1 inches
|Assembled Width
|1.13 inches
|Color Rendering Index (CRI)
|Aluminium, Plastic
|Number of Lights
|12 volts
|Specific Uses
|Indoor use only
|Fixture Features
|Dimmable, Hand Wave Activated
|Light Direction
|Up/Down Light
|Power Source
|Switch Installation Type
|3m sticker, screw in
|Type of Bulb
|Luminous Flux
|900 lm
|12 watts
Does the new 6x7" white kit (SKU: ELW1806DC) include the 5x3.3 ft. connecting cables? The picture on your website shows the connecting cables but the description does not. The 5x3.3 ft. connecting cables are shown in both the picture and are also described in the new 6x7" black kit (SKU: EL1806DC).
Yes, 5x3.3 ft. connecting cables are included in the kit.


text:
I've been looking at my healing journey lately and discovered a place that needed to be revisited. Healing is like that. Whether a physical or a psychological wound, healing is a process that is not entirely linear. Yes, there are stages and for the most part a sort of 'gate' that you pass through from one stage to the other, but there can be setbacks. I think it's important that I share this publicly so others going through this do not feel alone. There is no need to hide or feel like a 'failure' if you take what seems like a step back. We're so damned good at beating ourselves up – it's time to stop!
Grief and anger are the places I've been revisiting. It's not a conscious choice but rather emotions that surprise me at their intensity. Sadness just seems to swoop in and leaves me exhausted. I sob deeply as if I am going through the first stage of healing again. Thankfully I have the tools and wisdom of experience now to know that this will pass, that it is ok, that life IS worth living. I grieve all the many losses. I will never know what it is like to have the gift of virginity to give to a man from a loving place. I will never know what a carefree childhood feels like. I have much to grieve. It is then that the anger comes. So much f**king anger that I even have to feel this anymore.
Does this revisiting mean I am slipping backwards? Does what I am feeling make me weak somehow? I say no. I say that it is what I need to do or feel at the time. No one can or should tell me – or you – what is right in your journey. There IS no right or wrong. Whatever you feel or experience is valid. Just don't go it alone. If you have only just made the choice to heal, you need support. If you are in the 'emergency' stage, it is CRITICAL to have support and resources. A couple of great online resources are: ASCA and 1in6.
I've been an addict. I've been abused. I've faced death and I've almost taken my own life. Know that you CAN and WILL move through and that you can create a life worth living. To do otherwise is to let the bad guys win.
Copied below is a synopsis of the stages of healing taken from 'The Courage to Heal: A Guide for Women Survivors of Child Sexual Abuse' by Laura Davis and Ellen Bass *
The decision to heal
Once you recognize the effects of sexual abuse in your life, you need to make an active commitment to heal. Deep healing only happens when you choose it and are willing to change yourself.
The emergency stage
Beginning to deal with memories and suppressed feelings can throw your life into utter turmoil. Remember, this is only a stage. It won't last forever.
Many survivors suppress all memories of what happened to them as children. Those who do not forget the actual incidents often forget how it felt at the time. Remembering is the process of getting back both memory and feeling.
Believing it happened
Survivors often doubt their own perceptions. Coming to believe that the abuse really happened, and that it really hurt you, is a vital part of the healing process.
Breaking the silence
Most adult survivors kept the abuse a secret in childhood. Telling another person about what happened to you is a powerful healing force that can help you get rid of the shame of being a victim.
Understanding that it wasn't your fault
Children usually believe that abuse is their fualt. Adult survivors must place the blame where it belongs – directly on the shoulders of the abusers.
Making contact with the child within
Many survivors have lost touch with their own vulnerablity. Getting in touch with the child within can help you feel compassion for yourself, more anger at your abuser, and a greater intimacy with others.
Trusting yourself
The best guide for healing is your own inner voice. Learning to trust your own perceptions, feelings and intuitions becomes a basis for action in the world outside.
Grieving and mourning
As children being abused and later, as adult struggling to survive, most survivors haven't felt their losses. Grieving lets you honour your pain, let go, and more into the present.
Anger: The backbone of healing
Anger is a powerful and liberating force. Whether you need to get in touch with it or have always had plenty to spare, directing your rage squarely at your abuser, and at those who did not protect you even if they could have done so, is essential to healing.
Disclosures and confrontations
Directly confronting your abuser is not for every survivor, but it can be a dramatic, cleansing tool.
Forgiveness of the abuser is not absolutely required as part of the healing process, although it is often the most recommended. The only essential forgiveness is to forgive yourself.
Having a sense of a power greater than yourself helps you in your healing process. Your spirituality is unique to you. You might find it through traditional cultural practices, through organized religion, meditation, nature, or a support network.
Resolution and moving on
As you move through these stages again and again, you will reach a point of integration. Your feelings and perspectives will stabilize. You will come to terms with your abuser and other family members. While you won't erase your history, you will make deep and lasting changes in your life. Having gained awareness, compassion, and poer thorugh healing, you will have the opportunity to work toward a better world.
*Exerpt from:
The Courage to Heal: A Guide for Women Survivors of Child Sexual Abuse
by Laura Davis and Ellen Bass
Harper & Row, New York, 1988


text:
For two decades Jane Russell was one of the most famous movie stars in the world. she became one of the US armed forces favorite pinups along with Betty Grable and Marilyn Monroe, and the photo of her cleavage in 'The Outlaw' became one of the most iconic glamor photographs of the era. Her fame was based on her smouldering good looks and her spectacular 38-24-36 figure but Jane Russell was most certainly more than just a pretty face.
She was quite different in real life from her screen, "femme fatale" image. She maintained that the secret of her happy life was religion, and even at the peak of her fame in the 1940's and 1950's, she held weekly Bible study classes at her home in Hollywood.
Jane Russell was born in June 1921 in Bemidji, Minnesota, into a well to do Army family and developed an early interest in music a;nd acting. She starated a part time modeling job when she left school and her spectacularly curvy figure soon attracted the attention of Hollywood talent scouts.
She was signed by #RKO's Howard Hughes and made her debut in 1943 in his Western 'The Outlaw'. The movie itself was not special but Jane's cleavage in her pose in the hay was unforgettable and it made her an internationally famous pinup.
Her appearance as Calamity jane opposite Bob Hope in 'The Paleface' in 1948 cemented her fame and gave her credibility as a movie actress.
She is best remembered for 'Gentlemen Prefer Blondes' made in 1953 and co-starring Marilyn Monroe. It was without doubt the high spot of Jan e's careere and the two stars compemented each other perfectly, in a high quality musical, each displaying a marked talent for film comedy.
Read More


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Celebrate Canada 150th Anniversary in your community with one of these great visual displays.Jun. 1, 2017
We are excited to host the next Chambers Business After Hours on April 5, 2017Mar. 1, 2017
Join us for an afternoon of giveaways, prizes, refreshments – and pursue some of our new products at our Open House on Nov. 18 from …Nov. 5, 2015
PRESS RELEASE Nexus Exhibits president to receive first Women in Leadership volunteer award CALGARY, ALTA., October 28, 2015 – Milena Radakovic, President of Calgary-based Nexus …Oct. 28, 2015
Jan 30th 2014 at the Calgary Zoo Our VP Milena and Account Manager Stuart in attendance at the Tourism Calgary 2014 Open House at the …Apr. 21, 2015
Nexus Exhibits is excited to share with you our featured article in Oil and Gas Inquire celebrating our 35 years of business in Calgary. The …Apr. 21, 2015


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Antibodies against rabies virus in dogs with and without history of vaccination in Santa Maria - RS - Brazil
2017-10-01T09:21:35Z (GMT) by

ABSTRACT: The present study investigated the frequency and magnitude of neutralizing antibodies to rabies virus (RABV) in dogs with and without historic of vaccination in Santa Maria/RS. Group A included serum samples from 440 dogs with recent historic of vaccination against rabies, obtained during the 2015 rabies vaccination campaign. Group B included 300 serum samples from dogs submitted to the Veterinary Hospital of the Universidade Federal de Santa Maria in 2015, whose historic of rabies vaccination was unknown. Serum samples were submitted to the rapid fluorescent focus inhibition test (RFFIT) to detect neutralizing antibodies against RABV. In group A, 70.6% (310/440) of the samples had neutralizing antibody titers ≥0.5 international units per milliliter (IU mL-1), considered an indicative of protection against rabies by the World Health Organization. However, approximately 30% of the dogs did not contain antibodies in adequate levels. In group B, 42.3% (127/300) of the samples contained neutralizing antibody titers ≥0.5IU mL-1 and 57.7% (173/300) were negative or contained titers below of the value considered immunized. These results demonstrate that an important proportion of vaccinated dogs (~30%) did not develop adequate antibody levels, mainly those receiving a single vaccine dose. Serologic testing of animals with unknown historic of vaccination revealed relatively low vaccine coverage in the general dog population. Thus, reformulation of immunization strategies - especially the recommendation of a boost vaccination 30 days after the primary dose - and extension of vaccination campaigns are necessary to reach adequate levels and coverage of immunity against RABV in the canine population.


text: SOUTH BEND -- School corporation Superintendent James Kapsa confirmed Friday that Adams High School teacher Frank Amato will be that school's interim head football coach. Amato will serve in that post through the fall football season. Then, Kapsa said, the job will be reposted. "He's going to have an opportunity," said Kapsa, who spoke with Amato on Friday. "He's very much interested in working with the kids." Kapsa said that, since it's an interim coaching job, he can announce the hire without needing approval from the board of the South Bend Community School Corp. Kapsa also pledged to clean up a screening process that led to rumors and public confusion, a failed walkout by Adams football players in support of Amato and stress for school officials this week. "There was a mix-up; we apologize for that," he said. "We are going to work diligently to clean up the process for selection using a committee. That's not only at John Adams but all of the schools that use a committee." Kapsa said he hopes to come back to the board with some ideas, hopefully in the next week, of how the process could be changed. He said he doesn't want the same mistake to happen again. "We want to be sure it's a clean process," he said. The problem grew out of a recommendation by a committee of 12 parents, faculty and school administrators. The committee unanimously recommended Amato. Kapsa, who wasn't on the committee, passed its recommendation on to the board. The board never voted on the coaching position. But the job was reposted early this week. That reposting, Kapsa said, will be dropped. When it was reposted, though, some parents took it as a board decision against Amato. Kapsa echoed what several board members already have said in response: "It's nothing against Mr. Amato," he said of why the job was reposted. "The process was flawed." Board President Sheila Bergeron said: "I'm not sure where the process fell down, but it did. It's not the normal process that committees follow. That's not the committee's fault. I want to make that clear." Jennifer Neely, a parent who served on the committee, said, "We're going to stand behind Mr. Amato 100 percent, and we're ready to get the football season going." "We (school families) are going to pull together as a family," said Neely, who has three children at Adams, including a freshman and a senior on the football team. The news came as relief to Darlene Christman and her son and his buddy, who lives with them. Both boys are juniors on the team. They're running track now but are eager to start spring training in earnest. "Our boys are happy; they're all happy," she said.Staff writer Joseph Dits: email@example.com (574) 235-6158


text:
Preview: Leinster Club SFC Final - Moorefield v St Loman's
Sunday December 17
- *
AIB Leinster Club SFC Final
Moorefield v St Loman's, O'Moore Park, 2pm
A blanket of snow on the O'Moore Park pitch forced a postponement last Sunday, but Moorefield and St Loman's will hit the Portlaoise venue this weekend adamant that Leinster glory can be secured.
Ultimately that is why so much interest surrounds this encounter - both teams feel that victory is attainable.
Sub-plots exist too. Moorefield have strong links with their 2006 success, Loman's are hoping for a first ever triumph at this level and Luke Dempsey stands on the sideline.
Dempsey guided Moorefield to a couple of Kildare titles before taking charge of Loman's steering them to three Westmeath victories on the spin.
That is a run of five county successes in a row for Dempsey, who has in depth knowledge of Moorefield's strengths.
Making flying starts has aided Moorefield in several matches this year, but Loman's comebacks against St Columba's, Mullinalaghta and Simonstown Gaels demonstrated their resolve.
Loman's increasing depth and the quality of Ken Casey and Shane Dempsey supplements the polished and prolific John Heslin.
Paddy Dowdall is a shrewd and experienced figure, while Paul Sharry will buzz around craving involvement.
Eanna O'Connor and Niall Hurley Lynch starred for Moorefield when they overcame Rathnew, while Daryl Flynn and Ronan Sweeney are seasoned campaigners.
Few can predict who will prevail with any great certainty so this promises to be a tight and tense affair.


text:
|Kermit Arthur Tyler
|April 13, 1913[1]– January 23, 2010 (aged 96)
|Place of birth
|Oelwein, Iowa
|Place of death
|San Diego, California
|United States
|United States Air Force
|Years of service
|Lieutenant Colonel
|8th Pursuit Squadron
|Pearl Harbor, WWII
|Legion of Merit
|Other work
|Real Estate Broker
Kermit A. Tyler (April 13, 1913 – January 23, 2010[1]) was an American Air Force officer. Tyler was assigned as an Executive Officer in the 8th Pursuit Squadron at Pearl Harbor on 7 December 1941, the day Japan attacked Pearl Harbor.
Tyler was born on April 21, 1913, in Oelwein, Iowa.[1]
Tyler moved with his family to Long Beach, California.[1] He joined the Civilian Conservation Corps for two years[1] before becoming a Army Air Corps flying cadet in 1936.[2]
On 7 December, 1941, Tyler was a first lieutenant in the Army Air Force assigned as the Executive Officer in the 8th Pursuit Squadron, based at Pearl Harbor. That morning he was assigned duty as the Officer In Charge of the partly activated Pearl Harbor Intercept Center. His duties were to assist the Controller in ordering planes to intercept enemy planes or supposed enemy planes, after the planes got in the air. New and untrained at the time, when warned of the approach of a large aircraft flight from the north, Tyler presumed it to be the scheduled arrival of six B-17 bombers from the mainland. The radar operators were tracking Japanese planes coming to attack the base. Radar operators, operating in training mode, failed to make clear the size of the formation even though it was larger than they'd ever seen, and he did not pass on an alarm of "attack imminent".
Following an investigation by a Navy Court of Inquiry in August of 1942,[3] it was determined that Tyler had been assigned to the Information Center with little or no training, no supervision, and no staff in which to work with. Tyler was subsequently cleared on any wrongdoing by the Board and no disciplinary actions were taken against him.
Tyler retired as a lieutenant colonel in the United States Air Force in 1961. After leaving military service, he obtained a business degree and worked as real estate broker.[4]
Tyler died of pneumonia on January 23, 2010[1] at his home in San Diego, California, at the age of 96.[1] He was predeceased by his wife, Marian, and son, Michael; and survived by three children, Julie, Carol Daniels and Terry Tyler.[1]


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'Why's the duck farmer such a legend?' I hear you cry.
Here's why............
There are a mere two downsides to the house we bought:
- The bottle-neck in the drive
2. We don't own the end of the drive!
That's right, no-one seems to know who owns the end of our drive. Our solicitor discovered this during the buying process. This very nearly was a major issue and we almost didn't buy the house because of it but everything else was just what we were after so we bit the bullet and went for it. Basically you can draw an imaginary rectangle of no-man's-land if you set the sides as next door's wall on the right hand side of the picture over to the that little grey line coming from beneath the middle of the 106, and the top by drawing from the corner of our house (on the left) through the end of the wall that divides the two properties over to next door's side wall, the bottom is the road the Audi is parked on. It's not very big, about the size of two dining tables. One dining table should belong to us the other should belong to next door, but the one thing we now know for certain is it doesn't belong to either of us.
That's our two big issues, both linked to next door and that's where the the duck farmer comes in, he owns next door. Up until Friday last week we had no idea the guys who live there are only tenants.
So, We had applied to the land registry to register our half of the no-man's land as part of our plot, we didn't know but the land registry had sent a letter to next door explaining what we were doing, asking if they had any objection and advising them that any objections must be made by noon on Friday last week. The poor duck farmer, whose name is Rodger, received the letter, got completely the wrong end of the stick and thought we were trying to steal the end of his drive off him! His wife eventually pointed out to his amazement that he didn't own the end of his drive either. He eventually knocked on our door 11:30 last Friday, mobile in hand, wife waiting by phone at home ready to call the land registry and object should we turn out to be total arseholes.
Of course Lou answered the door and charmed the socks off him, needless to say the phone call was never made. Further-more Rodger turned out to be sent down from heaven to provide a solution to every major problem I have concerning the garage build. The three BIG problems are:
- The amount of earth that needs removing
- Finding something to remove it with
- Finding somewhere to remove it to
All potentially very expensive problems. He basically said he was also thinking of building a garage at the back of his plot, much like I am, as he likes the idea of the value some off street parking would add to his house. So not only was he keen to remove the dividing wall and bring both driveways onto the same level as far as possible but he also has:
- A mate with a JCB
- A 10 Ton tipper trailer
- A tractor to pull it with
- A farm full of mine shafts that need filling up
It would mean sharing the drive to a certain extent and not getting in each others way as far as parking is concerned but it's win-win really, currently my drive is severely restricted and his is little more than a footpath, bringing them onto the same level would mean we have nice, wide, useable gap between the two houses.
And it's all thanks to 'Rodger the duck'.
Sorry, I was dying to get that one in.


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Another Soaked Flour Bread Recipe...Dairy Free!!!
My daughter has food allergies, mainly dairy. If she eats anything with dairy in it without her allergy medicine, she gets very sick...mainly vomiting and diarrhea. If you take a drop of milk and rub it on her skin, she breaks out in hives. Many have asked me if it is just an intolerance to dairy. The answer, NO. I have had to explain to them what her symptoms are and also tell them that she has been to an allergist who confirmed out suspicions. (They did a skin test, she tested positive for allergies to milk--all milk, & milk products--and egg whites.)
Sometimes she can eat a "mystery" food, one that we are unaware of that has dairy in it, and anywhere from 15 minutes to 6 hours later she is throwing up.
A friend of mine gave me a Soaked Flour Bread Recipe WITHOUT Dairy, so I thought that I might share it...
Soaked Floured Bread Recipe...Dairy Free:
- 6 cups freshly milled flour
- 2 cups water
- 2 T lemon juice OR vinegar
- 1/2 cup warm water
- 1 1/2 T yeast
- 1 tsp honey
- 1/2 tsp baking soda
- 1/3 cup honey or molasses
- 1/3 cup oil
- 2 1/2 tsp salt
- 1 1/2 T dough enhancer
Bake at 350°F 20-30 minutes until medium dark brown.


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Moms are great, right? Who else would spend all the time and effort mending your clothes, cooking your meals, cleaning your boo-boos, helping you with your homework, and counseling you through those tough teenage years? Your mom is so special to you that shopping for her may seem like a very serious undertaking. After all, it's hard to equate your great appreciation to such a practical gesture as a present. Fortunately, there are some great ways to show your mom how much you care about her, which will be sure to have her smiling from ear to ear. Here are some creative gift ideas for mom:
A scrapbook. You don't have to have any artistic talent to pull this one off, but it will take a lot of thought. Compile some old photographs of you and mom and then write small blurbs about what each one means to you. Include special memories and humorous anecdotes that mom is sure to remember. Fill a scrapbook with these photos and write-ups and send your mom on a heartwarming trip down memory lane.
The royal treatment. Sure, you know your mom is queen of the home and family… but does she get the chance to feel like a queen very often? Chances are she is more concerned with caring for others than she is herself. Give your mom the royal treatment by treating her with a gift certificate to her favorite spa.
Turn the tables. How many times did your mom put a good, hot meal in front of you and watch you scarf it down before she could even make her own plate? Probably more times than you can count. Turn the tables by surprising your mom with a special meal – a meal that YOU cook. If you're not sure of your cooking abilities, then find some recipes you know she'll love and take them on a test run before you unveil your talents to your mom.
Keepsake jewelry. Moms love jewelry – especially pieces that come from the heart. You don't have to break the bank here. Simply pick out a special trinket that signifies how much you love your mom. Owl gifts, like charms and pendants are great jewelry ideas that mom can keep close to her at all times – especially if the owl or another animal has a significance.
You have no doubt that your mom is extra special. Show her how you feel by treating her to one of these extra special creative gift ideas.


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"In this remarkable video, an utterly normal, straight-edge housewife volunteers for a government study in which she's administered LSD. In her pre-drop interview, she comes across as upstanding, demure, polite and, well, pretty square.
And then she trips balls."
Message from GOD. Oh no wait, that's GOOD.
EC - Style is a Language
Thursday, 6 October 2011
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posted by EAA 166 WEBMASTER
Please join us at our new location: Brainard Airport.
Enter the Hartford Jet Center lobby at 20 Lindbergh Drive, Hartford, CT 06114 where you will sign in before being buzzed in to access the ramp.
Follow the BLUE pedestrian path, to the left, and enter the BLUE door to enter H1 (Hangar 1). Our meeting room is upsatirs and at the end of the hall on the right.
Our presenter is Jim Simmons, who will show and tell us about building his award-winning GP-4, which was Jim's third homebuilt airplane! Jim is the person who inspired me to build my own airplane and continues to be an ambassador of EAA and the Spirit of Aviation!
We hope to se you there!


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2-corinthians 11 :21
2-corinthians 11 :21 Translations
King James Version (KJV)
I speak as concerning reproach, as though we had been weak. However, when ever any is bold, (I speak foolishly,) I am bold also.
American King James Version (AKJV)
I speak as concerning reproach, as though we had been weak. However, when ever any is bold, (I speak foolishly,) I am bold also.
American Standard Version (ASV)
I speak by way of disparagement, as though we had been weak. Yet whereinsoever any is bold (I speak in foolishness), I am bold also.
Basic English Translation (BBE)
I say this by way of shaming ourselves, as if we had been feeble. But if anyone puts himself forward (I am talking like a foolish person), I will do the same.
Webster's Revision
I speak as concerning reproach, as though we had been weak. But in whatever respect any is bold, (I speak foolishly) I am bold also.
World English Bible
I speak by way of disparagement, as though we had been weak. Yet however any is bold (I speak in foolishness), I am bold also.
English Revised Version (ERV)
I speak by way of disparagement, as though we had been weak. Yet whereinsoever any is bold (I speak in foolishness), I am bold also.
Definitions for 2-corinthians 11 :21
- Disgrace; shame.
- In whatever respect.
Clarke's Commentary on 2-corinthians 11 :21
I speak as concerning reproach - Dr. Whitby thus paraphrases this verse: "That which I said of smiting you upon the face, I speak as concerning the reproach they cast upon you as profane and uncircumcised, whereas they all profess to be a holy nation; as though we had been weak - inferior to them in these things, not able to ascribe to ourselves those advantages as well as they. Howbeit, whereinsoever any is bold, and can justly value himself on these advantages, I am bold also, and can claim the same distinctions, though I speak foolishly in setting any value on those things; but it is necessary that I should show that such men have not even one natural good that they can boast of beyond me."
Barnes's Commentary on 2-corinthians 11 :21
I speak as concerning reproach - I speak of disgrace. That is, says Rosenmuller, "I speak of your disgrace, or, as others prefer it, of the disgrace of the false apostles." Doddridge regards it as a question. "Do I speak this by way of dishonor, from an envious desire to derogate from my superiors so as to bring them down to my own level?" But to me it seems that Paul refers to what he had been admitting respecting himself - to what he had evinced in rudeness of speech 2 Corinthians 11:6, and to his not having urged his claims to the support which an apostle had a right to receive - to things, in short, which they esteemed to be disgraceful or reproachful. And his idea, it seems to me, is this: "I have been speaking of reproach or disgrace as if I was weak, that is, as if I was disposed to admit as true all that has been said of me as reproachful or disgraceful; all that has been said of my lack of qualifications for the office, of my lack of talent, or elevated rank, or honorable birth, etc. I have not pressed my claims, but have been reasoning as if all this were true - as if all that was honorable in birth and elevated in rank belonged to them - all that is mean and unworthy pertained to me. But it is not so. Whatever they have I have. Whatever they can boast of, I can boast of in a more eminent degree. Whatever advantage there is in birth is mine; and I can tell of toils, and trials, and sufferings in the apostolic office which far surpass theirs." Paul proceeds, therefore, to a full statement of his advantages of birth and of his labors in the cause of the Redeemer.
As though we had been weak - As if I had no claims to urge; as if I had no just cause of boldness, but must submit to this reproach.
Howbeit - (δέ de). But. The sense is, if anyone is disposed to boast, I am ready for him. I can tell also of things that have as high claims to confidence as they can. If they are disposed to go into a comparison on the points which qualify a man for the office of an apostle, I am ready to compare myself with them.
Whereinsoever - (ἐν ᾧ en hō. In what. Whatever they have to boast of I am prepared also to show that I am equal to them. Be it pertaining to birth, rank, education, labors, they will find that I do not shrink from the comparison.
Any is bold - (τις τολμᾷ tis tolma). Anyone who dares to boast; anyone who is bold.
I speak foolishly - Remember now that I speak as a fool. I have been charged with this folly. Just now keep that in mind; and do not forget that it is only a fool who is speaking. Just recollect that I have no claims to public confidence; that I am destitute of all pretensions to the apostolic office; that I am given to a vain parade and ostentation, and to boasting of what does not belong to me, and when you recollect this let me tell my story. The whole passage is ironical in the highest degree. The sense is, "It is doubtless all nonsense and folly for a man to boast who has only the qualifications which I have. But there is a great deal of wisdom in their boasting who have so much more elevated endowments for the apostolic office."
I am bold also - I can meet them on their own ground, and speak of qualifications not inferior to theirs.
Wesley's Commentary on 2-corinthians 11 :21
11:21 I speak with regard to reproach, as though we had been weak - I say, Bear with me, even on supposition that the weakness be real which they reproach me with.
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I've uploaded the latest UK postcode data to my site. There seem to be a few changes to the data (some codes for wards and districts have changed and LSOA data is now available for Scotland). I think I've found all the anomalies but let me know if you spot anything odd
Wednesday, November 26, 2014
UK Postcode data November 2014
7 comments:
- Russell Thomas said...
Hey doogal, hope you are well. Looks like the administrative areas are missing quite a few place names, from the latest CSV download it looks like 'Kent' has taken over the counties. Eg Birmingham has Kent assigned to the county column. Hope this helps! Rus
- November 28, 2014 1:10 pm
Hi Chris,
I have linked the ONSPD data for November '14 to your download for postcode data with longitude and latitude.
I have 9727 records post codes which appear to be missing from the download on doogal. Of these, 2518 are live and from a handful of checks (AB12 4LW, YO8 9FZ, YO8 9FA) they are recent additions in the last three months and I get a data return from your website [so the data is somewhere] but they are not in the download. When might these be added? Also some BD98, EN77 and G58 post codes seem to be missing ie BD98 1YY and BD98 1GA. Any ideas on these?
I am trying to get a complete post code list for England, Scotland and Wales with longitude and latitude. Your website has got me over 99% there so thanks a lot!
- November 28, 2014 4:54 pm
- Chris Bell said...
Hi Anon, it seems my upload of the latest CSV failed to get to the server but I didn't notice. I have re-uploaded so the latest postcodes should be in there now. Are the other postcodes you're looking for in the ONS dataset? The BD98 ones look to be HMRC related which probably means they are 'special' postcodes which may be why they aren't in the ONS dataset
Hi Russell, where are you seeing Birmingham in Kent? In the full CSV download? If so, try the one I've just uploaded. If not, can you point me in the right direction. There was another little problem with not all the administrative areas being shown on the site but that should now be fixed
- November 28, 2014 6:21 pm
Thanks Chris,
I have rerun my linked query and I now have only 88 live postcodes with no match for lat/long. Here are the prefixes and count within
those prefixes: -
I can find these manually but I thought it was worth flagging if you want to update your dataset.
Would you be able to make available a data set with the number of addresses which exist at each post code? I am trying to get a view of properties at post code level. It feels like the random address generator would have the data required sitting behind it.
- December 01, 2014 10:06 am
- Chris Bell said...
Thanks! I think I know the problem, I suspect all those postcodes have no associated location so I just ignore them when importing. I had a quick look at the EN77 postcode area in the ONS data and there are no northings and eastings. For completeness I'll probably add them but it may take a while to do since I'll have to add quite a few checks for those cases.
- December 01, 2014 9:20 pm
- Chris Bell said...
I don't have access to the number of addresses in each postcode. The nearest I've got is the number of households (included in the download) which doesn't include business addresses. I think for all addresses you'd need to get the PAF dataset from the Royal Mail
- December 01, 2014 9:38 pm
I thought as much re: PAF file for business addresses.
After some research yesterday I came to the same conclusion with non geographic post codes too.
Appreciate your help and all the tools on your site!
- December 02, 2014 9:24 am


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Tuesday, October 23, 2012
The Super Veggie Scramble
Super Veggie Scramble
{serves 2 main courses OR 4 sides}
1 lg. broccoli crown cut into small bite sized florets
1 lg. handful of fresh spinach, stems cut off, sliced thin
2 med. carrots, grated
1 sm. onion, diced
4 eggs, scrambled
1 spoonful ground flax
Olive Oil
garlic salt
1/4-1/2 c. of cheese {grated Parmesan, feta, or your favorite!}
Begin by prepping all of your veggies and scrambling your eggs. Heat some olive oil to a medium high temperature in a large skillet. Saute your onion for about a minute then add the broccoli and carrot. Saute until the broccoli begins to soften and the carrot begins to caramelize.
Add in the spinach and garlic salt and pepper to taste. Saute for a minute more. Reduce your heat to a medium low temperature. Sprinkle in your cheese and allow to begin to melt. Fold in a spoonful of ground flax {a great source of Omega 3s and fiber! I add it to everything!} to your scrambled eggs and pour the egg mixture over your veggies and cheese. Gently stir to coat all of the veggies in the egg mixture. Continue to stir until all the egg is cooked through.
This is great served with a piece of toast or muffin and some fresh fruit! Enjoy your Super Veggie breakfast and start your morning off right!
1 comment:
- AnonymousOctober 24, 2012 at 8:59 AM
Would you recommend ketchup on top?ReplyDelete
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Master of Arts in Missions
Program Overview
The Master of Arts in Missions is a specialized degree program designed to train competent professionals to carry the healing Gospel "where God's light is seen dim, where His voice is heard small, where His healing power is not known, even to the uttermost bounds of the earth." The program presents a well-rounded philosophy of missions with emphases on biblical principles, the ministry of healing, worldwide evangelism, church planting and methods of cross-cultural communication. It prepares students for effective cross-cultural ministry in foreign and home missions organizations, as well as other related ministries.
Program Objectives
The Master of Arts in Missions degree program aims to:
- Acquaint students with the history and development of the worldwide Christian missionary experience.
- Foster an awareness of the basics of missionary life and practice.
- Analyze historic and current trends in the globalization of cross-cultural evangelism and church planting.
- Equip students for ministry in cross-cultural contexts in order to provide leadership for motivating, mobilizing and training great commission Christians.
- Acquaint students with innovative language learning methods and techniques.
- Provide guided internship opportunities for the integration and application of missiological theory and practice in intercultural evangelism and church planting.
- Promote a biblical/theological understanding of the person, work and ministry of the Holy Spirit.
- Enable students to articulate clearly their ministry/professional calling.
- Enable students to integrate biblical/theological, cultural, and missiological perspectives for the formation of a framework for global ministries.
Michael Thomas, Graduate Theology Enrollment Counselor
Graduate School of Theology and Ministry
Phone: 918.495.6618 | Toll free: 800.643.7976 x2
Fax: 918.495.6725


text:
It is no secret that photography is a major passion of mine.
So much so I have brought the camera into my professional life.
It started by wanting to document the work I was doing over the years and being able to showcase my lighting designs and the shows I had worked on.
Once other LD's had seen the photos I was creating, they were asking me to come along and snap their shows.
I now specialise in what I like to call Production Photography.
Basically it's event photography, but instead of covering the acts gracing the stage, I am instead covering the stage and production elements (lighting/video/set) as a whole production.
A selection of my images can be found below.
Views from my Window
12 Photos
1 Photos
I am also a big fan of Instagram.
Have a quick look at my instagram feed and wonderful Split images using the full width of 2 or 3 instagram photos here.


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Verizon Wireless Recognized As The Network Quality Leader In New England In Latest J.D. Power And Associates Study
BOSTON, MA — Verizon Wireless ranked highest among all other national wireless providers in New England, which includes Connecticut, Maine, Massachusetts, New Hampshire, Rhode Island and Vermont, in the J.D. Power and Associates 2012 Wireless Network Quality Performance Study(SM), Volume 1, issued Thursday.
The J.D. Power and Associates study measured network quality among U.S. wireless service providers. More than 27,000 wireless subscribers were surveyed by J.D. Power and Associates between July and December 2011 about their experiences with wireless voice, text messaging and data usage. Based on their responses, Verizon Wireless performed above the regional average in all six regions and ranked highest among national wireless companies in five regions, including the Northeast.
"The great Verizon Wireless lineup of devices, from smartphones and tablets to netbooks and jetpacks, are all powered and backed by our network," said Christine Berberich, New England Region President for Verizon Wireless. "We are committed to providing our New England customers the best possible wireless experience through continued network innovation and investment."
Verizon Wireless aggressively invests on average more than $6 billion annually in its network to stay ahead of the growing demand for the company's voice and data services. Verizon Wireless' ongoing network investment totals more than $3 billion in New England and more than $70 billion nationally since the company was formed, which includes the introduction and expansion of 4G LTE.
Since its launch on Dec. 5, 2010, Verizon Wireless' 4G LTE network has won numerous technology and consumer choice awards, including being named the nation's "Fastest 4G Network Yet" by Popular Science's 2011 Best of What's New Awards and ranking No. 1 on PC World's 100 Best Products of 2011. As of Feb. 16, 2012, Verizon Wireless' 4G LTE network is available in 196 markets across the country and supports a wide variety of 4G LTE devices, including the DROID 4 by Motorola and the DROID RAZR™ MAXX™ by Motorola.
For more information, visit www.verizonwireless.com or follow @VZWmike on Twitter at www.twitter.com/vzwmike
About Verizon Wireless Verizon Wireless operates the nation's largest 4G LTE network and largest, most reliable 3G network. The company serves nearly 108 million total wireless connections, including 92.2 million retail customers. Headquartered in Basking Ridge, N.J., with nearly 82,000 employees nationwide, Verizon Wireless is a joint venture of Verizon Communications (NYSE, NASDAQ: VZ) and Vodafone (LSE, NASDAQ: VOD). For more information, visit www.verizonwireless.com. To preview and request broadcast-quality video footage and high-resolution stills of Verizon Wireless operations, log on to the Verizon Wireless Multimedia Library at www.verizonwireless.com/multimedia.