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One of the more appealing feature of the new Nokia Lumia Windows Phone 8 devices is the Qi wireless charging capability. These phones use a standard induction based charging technology that will work on a wide range of charging pads and devices, be it Nokia made or of some other make.
The Qi technology makes it possible to use wireless charging device easily available at home, at office and even in public places. Unlike some earlier Qi-compatible handsets from Verizon, the Lumia 920 smartphone comes with the capability built into it and can thus charge without the need for a special battery cover. The Lumia 820 on the other hand, will need the special battery cover to facilitate NFC capability and wireless charging.
Nokia is offering standard charging plates as well as Fatboy branded pillow style wireless charging mats.
Apart from charging mats, Nokia has partnered with audio major, JBL and Monster to bring a range of colorful wireless audio accessories to match the colour of your Lumia phone.
The first is the Purity Pro Wireless Stereo Headset by Monster. Purity Pro wireless headsets will connect transfer audio via Bluetooth connection and the devices can be paired using either NFC or regular Bluetooth pairing. These headsets will, however, not get the Beats by Dr Dre branding. Purity Pro Wireless Stereo Headset by Monster will be available from later this year for €299 (around $376).
JBL is offering two models of wireless speakers. Both audio devices come with device pairing capability through NFC and Bluetooth. PlayUp portable speaker is the smaller of the two. The design is similar to Nokia 360 speakers but this one comes with JBL audio technology and will only deliver "omnidirectional" audio. These portable devices come with rechargeable batteries that will last a full 10 hours and the speakers weigh only a pound and a half. JBL PlayUp portable speakers will be also be available from later this year for a price of €149 (about $187)
The last accessory is the most powerful one and also the largest. The JBL Power Up was announced along with the new Lumia phones, unlike the others, which were announced much before. The Power Up is more of a audio dock style speaker system but the docking here, is done wirelessly through Bluetooth, again pairing both devices via NFC or Bluetooth. Another unique feature of Power Up speaker is its ability to charge the Lumia 920 and the Lumia 820 (with the special battery cover added) phones when placed on top of it. Quality sound is almost guaranteed with the new JBL Power Up.
Source: The Verge


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Hot Legs & Feet presents: Wow! in the story of Eve Jordan & Thomas Stone every aspect of the beauty of feminine legs&feet are shown! The blonde slender girl first wakes Tom up with her appetite of sex, using her perfect legs&feet, then uses them to wake his thick big cock up! The story goes on with a gorgeous sex action between them, where you can keep enjoying the sight of her awesome legs pleasing the guy! show more
Date: February 6th, 2009; Site: Hot Legs & Feet; Network: DDF Netwok; Pictures in set: 155; Dimension: 1328x2000
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subset: commoncrawl


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- 4 beds
- 3 baths
- $339,900 price
- 1171213 mls id
- Square Feet: 2,360 sqft
- Neighborhood: Heatherwood
Listing Description
Charming and spacious one-story design
Inviting family room with a wall of windows
Convenient butler's pantry for easy entertaining
Beautiful kitchen with stainless appliances and built-in oven
Warm 42" maple cabinets with quartz countertops
Welcoming guest suite with hall bath, perfect for visitors
- New Construction Yes
Subdivision: Heatherwood
- Price Range $287.9K - $422.9K
- Sqft Range 2,016 - 3,868
- Subdivision StatusActive
Subdivision Description
Located in McKinney, TX at Lake Forest, Heatherwood is an amenity-filled, master-planned community of new homes with a pool and playground. Children of Heatherwood residents attend the highly-respected schools within Prosper ISD.
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Beautiful formal dining room and study Private master suite features a large bath and spacious closet Gourmet kitchen open to dining area and family room Welcoming guest bedroom with hall bath Expansive gameroom, perfect for entertaining Oversized laundry room with space for another...
5400 Grove Cove Drive Mc Kinney, TX
4 beds, 3 baths, 3,106 sqft, $347,900
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Welcoming entry with access to cozy study Convenient butler's pantry connecting the dining room to the kitchen Volume ceilings throughout the home providing a more open feel Luxurious master bath with corner tub and spacious shower Expansive gameroom and large Texas basement...
5400 Grove Cove Drive Mc Kinney, TX
4 beds, 3 baths, 3,317 sqft, $357,900
5521 Grove Cove Drive Mc Kinney, TX


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There is considerable disagreement on optimal antitrust policy both within the United States and between the United States and some other nations and regions. These fundamental disagreements over the right approach to competition don't stem principally from politics, rather they stem from doctrine – the overarching view of antitrust held by regulators and other policy makers. In the report, Economic Doctrines and Approaches to Antitrust, ITIF examines the four principle antitrust doctrines, how they influence approaches to and positions on antitrust including on particular antitrust issues (e.g., monopoly, collusion, pricing, and mergers) and how the field of antitrust can move forward to better cope with the challenges of the 21st century, innovation-based global economy.
Economic Doctrines and Approaches to Antitrust
Friday, January 28, 2011 - 9:00 AM to 10:30 AM
Jenner & Block
1099 New York Avenue NW Suite 900Washington, DC 20001-4412
See map: Google Maps
01/28/2011 09:0001/28/2011 10:30America/New_YorkEconomic Doctrines and Approaches to AntitrustMM/DD/YYYY
Information Technology and Innovation Foundation
General Counsel
Senate Antitrust Subcommittee, Staff of Sen. Herb Kohl, Chairman
Director of the Bureau of Economics
Federal Trade Commission
Hogan Lovells


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- Failure to Learn from the past: (PDF] EXTENSION OF PERMANENT NORMAL TRADE RELATIONS STATUS TO LAO PDR… File Format: PDF/Adobe Acrobat.
- Failure to Learn from the Past: "Normal Trade Relationship" With Abnormal Pathet Lao Communists Not in the National Interest
- Laos: Background and U.S. Relations
- NTR and Trade Normalization: and U.S.-Lao Trade
- USA–Laos NTR Coalition Visits Laos (Jan. 22, 2004) – U.S. Embassy …
- bill granting NTR lead to democratization in Laos? It's the same for Laos. So, more market channels provided by NTR alone will not …. not lead to democracy in Laos. However, NTR with democracy will lead to …www.laoeconomy.org/views/v041115ntr.pdf


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We have spent endless hours at the various parks this summer. Clark's favorite is the splash park down the road from us. It has sprinkler pads, flowers that shoot water, a creek area and a playground for when you're more in the mood to stay dry.
I think I have this exact same picture of myself at 2 on a horse that could be this one's grandfather.
Clark has discovered the deliciousness of the Ruby Red Grapefruit. He requests them cut up and super juicy. I have to say I am very pleased with his eating habits lately. The kids demands red cabbage, kale and pomegranates on a regular basis. Don't get me wrong, he'd still sell his mother on the black market for a single chocolate chip.
We took him to his first baseball game, which happened to be the Indianapolis Indians LAST baseball game of the season. Those darn games are always played during his nap time/bedtime. We decided to go the stadium at 5pm, eat dinner and run around before the game so we could feel like we stayed longer than 45 minutes. He thought he was hot stuff staying up so late.
He was dancing around, spinning in circles and talking it up to everyone that walked by. We knew it was time to call it quits when he said "I need to take my shirt off." Ladies and gentlemen, that is the number one sign--in any situation--that you should call it a night. When we were driving home he asked "Where'd the sun go?" and it occurred to me that he has never been out after dark.
And now for the biggest news of the Summer.
We have a 100% potty trained kid. This child has been a dream for us as parents--everything from breastfeeding, to sleep to learning as been easy-- I take absolutely no credit whatsoever for him being potty trained. One day he asked to drive a dump truck and I said that if he was potty trained he could. Few days later he says "yeaaa, I'm just going to wear undies like Daddy." So we put him in undies. That was it. I take him to the potty once an hour, he gets a piece of chocolate and everyone is happy. He's had minimal accidents, usually they are my fault for not taking him fast enough or giving him too much juice. The hardest part about the whole process was finding him a big truck he could drive because he was potty trained!!!!
Like I said before, naptimes are getting shorter....Back to being a mom....


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As a part of GCSR, 44 students of Batch 8 of CKSVIM participated in USA day celebration at Gujarat Technological University (GTU) with faculty coordinator Dr. Kerav Pandya, on 18-11-2017,Saturday.
The event commenced with speech of delegates on importance of GSCR in MBA curriculum.
Roshni Patni and Nitesh Kumar Singh gave a presentation on Trade opportunities in USA.
A very entertaining Indo-western fusion dance was performed by Niharika Shah, Dhwani Shah, Vandana Joshi, Vidhisha Patel, Kshiti Pathak, Jhanvi Pandya, and Aditi Shah.
At the end GTU awarded appreciation shield for active participation of CKSVIM.


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Author(s): Louise Park
Kids love Harriet! Harriet Clare is an amazing book. It makes you want to turn the page and see what happens next...I loved the book, I can't wait for the next one! - Maya, age 8 The Harriet Clare series is unique in newly independent children's fiction. In the third instalment of this highly anticipated series, Concert Scare, join Harriet as she prepares for a dance concert - there's moves to learn, costumes to try, and as always, Harriet can't seem to keep out of trouble! Help her adventures and misunderstandings. As Harriet's bestie, she will ask you for advice, to draw yourself in dress-ups, to design your own fabulous tutu and to come up with whacky egg friends, among lots of other things. A reader and activity book in one, the Harriet Clare books draw in even the most reluctant of readers with charming illustrations, illustrated text and sketching activities. Harriet also encourages problem-solving, self-understanding and empathy in the reader. Harriet Clare is set apart from similar books on the market by its interactivity with the reader - Harriet asks children to participate in writing her diary and requests that the reader colour/draw/ write in the book! Author Louise Park has total book sales of over 3 million copies, and illustrator Marlene Monterrubio has a bright and fun illustration style perfected after two university degrees. Harriet is laugh-out-loud funny. And it's a hoot to read aloud. Her everyday adventures will captivate children who will be able to relate to every big challenge she faces.


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In stock
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The RJ11WP-2-WHI is a two-port modular plate, used to terminate a telephone wire run at the wall. These plates are compatible with four-conductor Cat3 cables and feature dual RJ11/RJ12 connections on the front. The color-coded screw-style construction on the back makes installation simpler, requiring no guesswork or special tools for assembly. It is designed for use with a new or existing single-gang low voltage box or bracket and can be attached with the included pair of screws. With a smooth white scratch-resistant finish, these wall plates are perfect in a home or professional setting.
- Dual Jack Wall Plate for Connecting Telephone Lines
- Accepts Phone Cords with RJ11/12 Connectors with 4 Conductors (2 Lines)
- Screw on type line connectors on back
- Color coded
- Screws on to typical in-wall, electrical gang box
- FireFold Signature Lifetime Warranty
- Ports: (2) RJ11
- Conductors: 4
- Dimensions: 4-1/2" x 2-3/4"
- Color: White
Write Your Own Review


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All you could want. All in the one place.
For an unforgettable experience, the Meneghello Estate venue in the heart of the Margaret River region is a perfect choice to host your wedding and reception. Our incredible list of options and flexible approach means we can cater for any style of wedding. The estate gives you the ability to be creative to truly make your wedding unique and an occasion for you and your family and friends to remember forever.
Meneghello Estate offers you the opportunity to stage your entire event from end to end without having to leave the property.
The bridal party can prepare in the homestead, then have the ceremony, photography and reception all at the property. Guests don't even need to leave and find something to do between the ceremony and reception.
Best of all there is an extended curfew, the property is isolated enough, that your party can go all night.
Features of Meneghello Estate weddings -
Catering & Decoration
You have the freedom to choose your suppliers as well as choose your style of catering and decoration to suit your unique style. This also gives you the ability to totally control your costs.
The Homestead
The bridal party has the option to prepare in the home and chefs may use the kitchen and laundry facilities.
Lawn Areas
There are two large lawn areas for use, one for the ceremony and the other for the reception.
Use the entire property for photography – it's a photographers delight. As you move around the property you will find that there is plenty of scope to be creative with your wedding photography. The property has an abundant array of scenery and points of interest to take advantage of. View the Gallery for plenty of ideas.
The Deck Area
There is a 6m x 6m deck area adjacent to one of the large lawn areas. Here you can set up your DJ or a small band or you could even host an intimate dinner for a small exclusive reception. The deck area is well lit and has power and water connected.
Homestead Verandas
Chefs often set up their workstations on the homestead verandas, which are far enough but not too far away from the lawn areas making food service easy and efficient.
Outdoor Lighting
There is outdoor lighting that shoots up into the canopy of the tall gum trees creating beautiful mood lighting around the homestead and lawn areas.
Pizza Oven
An outdoor wood fired pizza oven is on the premises for use by your caterer.


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Shanghai Designworks Takes Design Excellence to City Streets with Niu's M1 e-Scooter.
More than ever before, individual mobility is defined by sustainable solutions: Growing traffic, deteriorating air quality, and rising energy costs jointly contribute to an increasing need for single-track individual mobility solutions.
Niu recognized these challenges and asked Designworks Shanghai to develop a first generation of premium electric scooters for urban mobility in Chinese & European cities. With the Millenial generation requirements constantly evolving, Niu developed a second generation electric scooter that is more compact, light-weight, and suitable for short distance transportation.
Designworks was pleased to support Niu in creating design solutions for the new generation of Niu's electric scooter, the M1. The Shanghai Studio's expertise in transportation and advanced product design and understanding of the China market matched suitably to Niu's ambition to make the best electric scooter for the market.
Fundamentally, Designworks created an emotional connection between the user and the holistic mobility experience of Niu's e-scooter. Parallel to this, Designworks applied its expertise in translating the stated brand values and business benefits into emotional design statement that were specific to the Niu brand.
Accelerating curves and forward stance create a sense of positive motion, energy, and an exhilarating ride.
The iconic front and rear lamp designs provide extended visibility for the rider and to on-coming traffic.
Global Function and Aesthetics
The sculptural design is inspired by the themes of mobility, modernity, youth & technology. Proportions are defined by short overhangs, a continuous primary visual element and radical upward and directional lines. The e-scooter design expresses simplicity, lightness and agility. The powerful surface tension in the design gives a harmonious and strong presence.
Finally, Designworks created the user interaction design of the app: The M1 is always connected to the NIU Cloud, allowing riders to monitor data in real-time, and enable riders to conduct diagnostic checks and gather statistics straight from their mobile phone.
- INDUSTRY: Consumer Electronics, Mobility, Transportation


text: INTRODUCING VARILUX X SERIES Available from Sept. 19 to all Varilux Xperience partners, Varilux X series lenses are the result of the most advanced innovation process based on the collaborative efforts of internal and external resources, eyecare professionals and nearly 3,000 presbyopes. Generation X is getting presbyopic and is living in a faster-paced world compared to Baby Boomers. They grew up among digital tools, have learned to cope in a fast changing, multi-tasking world and they want to keep up the speed with the younger generations. 40 Optical Prism | September 2017


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With the Self Preparers deadline of 31 October fast approaching many of us will spend the coming weekend sorting out our taxes. And it is not just getting the figures right that we have to worry about.
Every year the Tax Office warns the community to be aware of fraudsters as they target people lodging their income tax returns by the 31 October deadline.
Statistics reveal that in past years, the number of scams reported to the ATO more than doubled in just one month from 2,465 in September to 6,593 in October, which means that now is the time to beware.
The ATO's Chief Technology Officer stated that: "Scammers are out to get taxpayers hurrying to lodge their return by the deadline." People should be on the look-out for tax scams and report them to us directly."
The Tax Office is also seeing more targeted scams sent to taxpayers where the perpetrators make the email more convincing by using the latest ATO website imagery and the names and signatures of real ATO staff.
"People should also be aware of a nasty phone scam where taxpayers are threatened with arrest if they do not pay a fake tax debt over the phone."
If people believe they have received a telephone, email or SMS scam they should contact the ATO on 1800 060 062 (8.00am–6.00pm, Monday to Friday).
"When the public reports a scam to the ATO we work with our local and international partner agencies to shut down the scam website and pursue the scammers directly," said Mr Heather.
From time-to-time the ATO will send emails, SMS messages or official social media updates advising of new services. The ATO's messages will never request personal or financial information by SMS or email.
To increase community awareness of scams the ATO launched a video campaign on www.ato.gov.au/identitycrime with helpful tips for taxpayer to protect their personal information.
If you think you may have been the target of a scam get in touch with the Tax Office as soon as possible. And, if you would like to free your time up this year you can always contact us by next Tuesday for a lodgement extension past October 31.
#clarkemcewan #selfpreparers #lodgement deadline #taxreturns
As a medical professional in Australia you generally are classified as a high-income earner and as such, the rate of tax applied is also high with almost half of earned income going to tax.
For doctors who are also in business this can be extremely frustrating because you are not eligible for the 30% tax rate on 'personal services', which leaves you with a marginal tax rate of up to 46.5%.
Our specialist accountants and tax advisors at Clarke McEwan can outline for you some of the many options from which to choose to make sure your income is protected through legal and easy to manage methods.
There are some easy and effective ways to reduce tax if you are a Medical Practitioner or a Medical Practice business owner. A consultation with us can help you determine which method is the right one for your lifestyle, needs, employment or business.
To give an idea of some of these are methods, we've compiled a list of the more common yet often overlooked allowable tax minimization strategies geared specifically to medical practitioners.
Specialised tax deductions
Most practitioners will know that allowable deductions are the expenses incurred in producing income. In Australia once these allowable deductions have been applied to assessable income, what remains is your 'taxable income'. Basically, if the cost was paid in the medical practice of your profession, you can make a tax deduction claim by maximising your "allowable deductions". Some of these deductions may include:
At Clarke McEwan we have tax bookkeepers who can assist you to maintain an orderly record keeping system either electronically or manually that clearly indicates your expenses for the year. This will make reviewing your expenses easier, reducing accounting fees and eliminating those ambiguous claims which could lead to an audit by the ATO. For further information, refer to our post about outsourcing your bookkeeping.
Transitioning to retirement | Early retirement
Doctors over the age of 60 can consider beginning the process of transitioning into retirement in the form of a pension that uses money from your super fund.
Specialised business structures
A legitimate business structures in the medical field is legal as long as you thoroughly follow the rules, regulations and guidelines. Advice from your accountant or business adviser is critical to pass an audit from the ATO.
If you are thinking of undertaking one of these business structures contact Clarke McEwan. We specialise in the medical sector and understand its unique landscape.
Use of a Service trust
This arrangement allows doctors to distribute some of their income to family members who work within the practice. For example, a partner who maintains the books or manages administration within the business. As they have a lower marginal tax rate, they can be paid a moderate salary.
Use of an Investment trust
This business structure is set up so that medical professionals don't have to buy their assets in their own name. They can also distribute income and capital to beneficiaries such as a partner on a low or income. Beneficiaries can also be companies, of which operate to store the income generated from the medical practitioner's. However this income excludes personal services income earned specifically by the doctor.
To make sure that you have the best structure in place to legally minimise tax and grow your wealth, we highly recommend you get appropriate advice before putting them in place. Again, proper consultation and prudent counsel will ensure your structure is completely legal. Without advice, these set ups can leave your business vulnerable, or to appear out of line with the Australian Tax Office's legalities.
The Australian Tax Office has tweaked its view about whether companies linked to family trusts are eligible for tax relief, but industry veterans say the situation remains "utterly confused" and "mind-boggling".
A new statement on the ATO website says companies will be eligible for the lower 27.5 per cent rate afforded under the Enterprise Tax Plan even if their activities are "relatively passive".
The word "relatively" has been added since similar advice was provided in a footnote to a draft ruling earlier this year.
The footnote caused a stir among tax practitioners because it seemed to expand the range of businesses eligible for cuts to include companies holding passive investments, such as so-called bucket companies that receive income from discretionary trusts.
Revenue Minister Kelly O'Dwyer has been eager to quash the idea that wealthy families might be beneficiaries of the government's small business tax cuts, which were "not meant to apply to passive investment companies".
Tax Institute senior tax counsel Bob Deutsch said the ATO's latest statement did nothing to clear up confusion about eligibility.
"The position with all this is, in my view, utterly confused and will lead to countless errors being made by tax practitioners," he said.
"The bar appears to have been set relatively low in satisfying the requirement for carrying on a business in this context. Concrete examples would be required to give the community a better understanding of what is meant by 'relatively passive'."
Arnold Bloch Leibler tax practice chief Mark Leibler said it was obvious the tax cuts were only ever meant to apply to active trading businesses.
"I have never seen a standoff like this before between the Tax Office and Treasury and the responsible ministers," he said.
"I find this mind-boggling. What the government contemplated was people who are actually engaged in real, active business activities...not bucket companies sitting around and deriving passive income."
At present, companies with turnover of up to $25 million are eligible for the 27.5 per cent rate. The Coalition plan is for companies of all sizes to progressively qualify for the lower rate, which will then be dropped to 25 per cent.
Australian Council of Social Services senior adviser Peter Davidson said most people had the impression the tax cuts were going to businesses whose owners struggle on low incomes.
"The reality is that most of those businesses don't use companies or trusts," he said.
"Those that do are more likely to be professional such as doctors and lawyers than shopkeepers or personal trainers. And now the tax office has raised the prospect that wealthy people using bucket companies to warehouse their investment income could also benefit."
The ATO footnote said: "Generally where a company is established or maintained to make profit or gain for the shareholders it is likely to be carrying on business...this is so even if the company holds passive investments and its activities consist of receiving rents or returns on its investments and distributing them to shareholders."
Mr Davidson said the government would probably need to amend its legislation to prevent passive investors from taking advantage of the lower rate.
But the policy presented even bigger opportunities for tax planning by the wealthy and the only way to close the loopholes was to tax trusts at top marginal rates, he added.
"A common tax avoidance structure combines a trust with a private company beneficiary," he said.
"In 2015, small private companies received $17 billion in distributions from trusts."
The tax cuts also have consequences for franking credits.
Once a company moves on to the 27.5 per cent rate, dividends will be franked at the lower rate even if tax was paid at 30 per cent.
According to tax advisers BDO, this means dividends paid to shareholders on the top marginal rate will end up being taxed at 51 per cent, with the government to pocket the other 2 per cent.
Mr Leibler said the government had overlooked another element that would ultimately prove detrimental to shareholders.
"Unfortunately, what the government has done through its legislation is to provide that while a company is categorised as carrying on a small business and is being taxed at 27.5 per cent, that company can only frank to 27.5 per cent," he said.
"And that applies not only to reserves previously taxed in the hands of the company at 27.5 per cent but also distributions of all or any of the company's reserves that have previously been taxed at 30 per cent."
Good news for small business owners is that from 1 July 2017 the ATO is reducing the amount of information needed for the business activity statement (BAS) to simplify your GST reporting.
From 1 July 2017, Simpler BAS will be the default GST reporting method for small businesses with a GST turnover of less than $10 million. Simpler BAS is a partnership between the ATO, software developers, tax professionals and small business associations.
Eligible businesses will only need to report their (1) Total sales (2) GST on sales and (3) GST on purchases.
This will not change the reporting cycle, record keeping requirements, or how you report other taxes on the BAS.
Simpler BAS will make it easier to classify transactions and lodge activity statements and reduce the time small business owners need to spend on paperwork and form-filling without making changes that would impact the final GST amount.
Simpler BAS will not affect how other taxes are reported such as your PAYG income tax instalments or PAYG tax withheld, or how often you submit your BAS.
You still need to keep records, such as invoices, as proof of any claims you make in your BAS and income tax return lodgements.
What's next?
The ATO will be automatically transitioning eligible small business' GST reporting methods to Simpler BAS from 1 July 2017. To help the transition, the ATO will email Clarke McEwan to advise whether clients are affected and how they can benefit from Simpler BAS.
Small business owners can choose whether to change their GST bookkeeping software settings to reduce the number of GST tax classification codes.
Before making any adjustments please talk to us at Clarke McEwan about whether reduced or detailed GST tax code settings are best for your business.
End of year planning is not just about minimising your tax bill. These last months of the financial year are a great time to forecast how your 2016/17 financial year will wrap up and implement some strategies to support your objectives and minimise your tax liability by taking advantage of opportunities that will disappear from 1 July 2017.
The fact that many legislative changes will come into effect post 30 June 2017 means now it is time for early planning. Here are some of the reasons to sit down now with Clarke McEwan and have that year-end planning discussion.
Clarke McEwan will look at your "whole of business", the way it operates, and its likely future needs.
As a guideline, your discussion with us should give you :-
1) an estimate of tax payable for the year ended 2017, the amounts of any tax instalments and the timing of due dates;
(2) a summary of options for the mix of salary, dividends if appropriate, and superannuation contributions to be paid this year;
(3) tax planning initiatives that might be undertaken prior to 30 June 2017; and
(4) determining how family trust income may be distributed so resolutions of trustees may be prepared before the end of June 2017.
This information is intended as a guideline only. Professional advice related to your personal situation is crucial. Request an appointment now
The 2017 Federal Budget, handed down by Treasurer Scott Morrison on Tuesday night, 9th May at 7:30pm AEST includes proposed changes which will affect residential property investors Australia-wide.
The Australian Tax Office (ATO) allows owners of income producing property to claim depreciation deductions for the wear and tear that occurs to a building's structure and the plant and equipment assets within.
The proposed changes relate to the depreciation of plant and equipment assets and the eligibility to claim this deduction. Currently, investors are eligible to claim qualifying plant and equipment depreciation on assets found in an investment property they purchase, even if they were installed by a previous owner.
"Under the new rules which are yet to be legislated by Parliament, investors will be able to depreciate new plant and equipment assets and items they add to their property, however subsequent owners will not be able to claim depreciation on existing plant and equipment assets," said the Chief Executive Officer of BMT Tax Depreciation, Bradley Beer.
"This change will have a major impact on investors, essentially reducing the annual deductions they can claim therefore reducing their cash return each year. This could lead to investors being in a tighter financial position and may discourage future investors from purchasing a second hand residential property," said Mr Beer.
"It is our understanding at this stage that if the property is new, they will be able to continue to depreciate plant and equipment as they were previously. We are seeking further clarification on this," said Mr Beer.
Investors will still be able to claim capital works deductions also known as building write off, including any additional capital works carried out by a previous owner.
The budget notes were clear that existing investments will be grandfathered. This means that anyone who has purchased a property up until the 9th of May 2017 will be able to claim depreciation as per normal.
If a property investor exchanges contracts to purchase a second hand property after 7:30pm on the 9th May, there could be different depreciation rules applicable to their scenario.
"We are currently speaking with government to further understand the intricacies relating to the budget notes and the proposed changes to depreciation of plant and equipment assets," said Mr Beer.
This article was originally published as a media release at www.bmtqs.com.au/news-media/media-releases/property-investors-lose-out-budget-changes
The popular $20,000 instant asset write-off for small business ends on 30 June 2017. This concession enables small businesses to immediately write-off depreciable assets which cost less than $20,000.
Until recently, this instant write-off was only accessible to businesses with an aggregated turnover of less that $2 million. But, a last minute deal struck between the government and Senator Nick Xenophon to pass the enterprise tax Bill - containing amongst other things the tax cuts for business and a change in the small business threshold – will see up to 90,000 more businesses access the instant write-off.
While the Bill containing these changes is not yet law, we expect that it will be passed when Parliament next sits.
For those businesses that have not accessed this concession previously, it's important to understand how you can take advantage of it before 30 June 2017.
What is the $20,000 instant asset write-off?
A deduction is generally available for purchases your business makes. The instant asset write-off however changes the speed at which you can claim a deduction. Since 7.30pm, 12 May 2015, small businesses have been able to immediately deduct business assets costing less than $20,000. On 30 June 2017, this $20,000 deduction limit reduces back to $1,000. When we say "immediately deductible" we mean that your business can claim a tax deduction for the asset in the same income year that the asset was purchased and used (or installed ready for use). The deduction is claimed on the business's tax return.
If your business is registered for GST, the cost of the asset needs to be less than $20,000 exclusive of GST. If your business is not registered for GST, it is $20,000 including GST.
Assets costing $20,000 or more can be allocated to a pool and depreciated at a rate of 15% in the first year and 30% for each year thereafter.
The instant asset write-off only applies to certain depreciable assets. There are some assets, like horticultural plants, capital works (building construction costs etc.), assets leased to another party on a depreciating asset lease, etc., that don't qualify - check with us first if you are uncertain.
Also, you need to be sure that there is a relationship between the asset purchased by the business and how the business generates income. You can't for example just go and purchase multiple television sets if they have no relevance to your business.
How can you access the $20,000 instant asset write-off
There are a few issues to be aware of if you want to utilise the instant asset write-off:
Does your business qualify?
To access the instant asset write-off, your business needs to be a trading business (the entity buying the assets needs to carry on a business in its own right). It also needs to have an aggregated turnover under $10 million. Aggregated turnover is the annual turnover of the business plus the annual turnover of any "affiliates" or "connected entities". The aggregation rules are there to prevent businesses splitting their activities to access the concessions. Another entity is connected with you if:
· You control or are controlled by that entity; or
· Both you and that entity are controlled by the same third entity.
Should you spend the money now?
If there are purchases and equipment that your business needs, that equipment has an immediate benefit to the business, and your cashflow supports the purchase, then in many cases it will make sense to go ahead and spend the money – you have until 30 June 2017 before the deduction threshold drops back to $1,000.
The $20,000 immediate deduction applies as many times as you like so you can use it for multiple individual purchases. But, your business still needs to fund the purchase for a period of time until you can claim the tax deduction and then, the deduction is only a portion of the purchase price.
Assets must be ready to use
If you want to access the $20,000 immediate deduction, you have to start using the asset in the financial year you purchased it (or have it installed ready for use). This prevents business operators from stockpiling purchases and claiming tax deductions for goods they have no intention of using in the short term. So, if your business purchases an asset on 20 May 2017, it needs to be used or installed and ready to use by 30 June 2017 to qualify for the immediate deduction.
Second hand goods qualify
The instant asset write-off does not distinguish between new or second hand goods. For example, second hand machinery may qualify if it meets the other requirements.
The immediate deduction can be used more than once
Assuming all the other conditions are met, an immediate deduction should be available for each individual item costing less than $20,000. Just be careful of cashflow.
Be careful of contracts
You need to ensure that any contract you sign makes your business the owner of the asset and that the asset can be used or installed and ready to use by the business on or before 30 June. The rules require you to "acquire" the asset before 30 June so the wording of the contract will be important.
Assets for business and pleasure
Where you use an asset for mixed business and personal use, the tax deduction can only be claimed on the business percentage. If you buy an $18,000 second hand car and use it 80% for business and 20% for personal use, only $14,400 of the $18,000 is deductible.
You don't get $20,000 back on tax as a refund
The instant asset write off is a tax deduction that reduces the amount of tax your business has to pay. It enables your business to claim a deduction for depreciating assets in the year the asset was purchased and used (or installed ready to use). For example, if your business is in a company structure the most you will 'get back' is 27.5% (in 2016-17). If your business is likely to make a tax loss for the year then the bigger deduction might not provide any short-term benefit to you.
The material and contents provided in this publication are informative in nature only. It is not intended to be advice and you should not act specifically on the basis of this information alone. If expert assistance is required, professional advice should be obtained.
Businesses are advised to make sure their tax records are in order, with one expert warning the Australian Tax Office is beefing up its data tracking methods.
Chartered accountant with Pilot Partners Murray Howlett says the ATO has more than just the tax status of salads on its mind at the moment: SME owners' social media accounts could also be under scrutiny, Howlett told SmartCompany.
"The ATO is very concerned about tax avoidance and making sure people are doing the right thing, so they're trying to get better at looking at what's publicly available," Howlett says.
"They're looking for inconsistencies in what people are reporting, and what their social media reveals their lifestyle to be like."
Howlett uses the example of a citizen who reported low income to the ATO but had multiple photos of "flashy cars and boats" on his social media.
In a statement to SmartCompany, the ATO revealed it has been "investing in data collection analysis to find cases of people's declared income not matching their lifestyles".
"It's a reality of the age we live in that there is more and more information publicly available, particularly through social media platforms. We never go looking for this information where people are doing the right thing and are open with us," an ATO spokesperson said in a statement.
"We only go looking when something doesn't add up. We continue to support those who do the right thing, and identify and take action against those who choose not to."
The ATO's policies surrounding the use of social media for tax compliance outline mean that ATO staff may only access social media sites found through a search with a "search provider", such as Google.
Small businesses (sole traders, partnerships, companies and/ or trusts with a turnover of less than $2 million) may be eligible for a range of tax benefits including immediate write off of assets costing less than $20,000, a 28.5 per cent company tax rate, simplified depreciation, capital gains tax concessions and accounting on a cash basis.
Broadly, the small business must carry on a business and its annual turnover (excluding GST) cannot exceed $2 million. Turnover will also be aggregated to include the annual turnover of certain affiliates and entities connected with the taxpayer.
While meeting the $2 million turnover test automatically entitles small businesses to choose certain concessions such as simplified rules for both tax depreciation and trading stock, it is important to note that additional eligibility tests apply to claim the small-business CGT concessions.
The government has proposed increasing the annual small business threshold to a turnover of $10 million from 1 July 2016. This would normally create a number of year-end tax planning opportunities for businesses with an annual turnover of between $2 million to $10 million, however at the time of writing it is uncertain whether this proposed increase will become law, therefore we suggest that taxpayers be circumspect.
Small businesses can get an immediate tax deduction for nearly all individual assets purchased by 30 June 2016 that cost less than $20,000, to the extent it is used for an income producing purpose and is installed ready for use by the end of the financial year. This measure is due to expire 30 June 2017.
For businesses registered for GST, the $20,000 threshold is calculated on a GST-exclusive basis, but for businesses not registered for GST, the threshold is calculated on a GST-inclusive basis.
A depreciating asset that is not immediately deductible (an asset costing $20,000 or more) will be automatically depreciated at a flat rate of 15 per cent in the year it was bought to the extent the asset is used for income-producing purposes, and is used or installed ready for use by 30 June 2016. The adjustable value of such an asset can be depreciated, on that basis, at 30 per cent in subsequent years.
For those businesses with a turnover of between $2 million to $10 million, they may wish to delay the purchase or delivery of assets costing less than $20,000 until next financial year as such expenditure may then qualify for an immediate deduction.
However given the uncertainty as to whether the small business turnover threshold increase will become law, we suggest that businesses factor that uncertainty into their decision(s) on whether or not to change the timing of asset purchases until the new financial year.
Normally we would encourage taxpayers to consider taking advantage of a number of year-end tax planning opportunities that a proposed company tax rate cut creates, however it is uncertain whether this proposed cut, especially for companies with a turnover of between $2 million to $10 million will become law, so again we suggest that taxpayers take care.
If you do want to take the risk, the following changes announced in the budget provide a number of tax planning opportunities:
In particular, eligible businesses can bring forward expenses into this financial year (to receive a higher deduction for such expenses), and delay revenue into the next financial year (as revenue will be subject to a lower tax rate).
As always, care should be taken to ensure that any actions do not breach the tax general anti-avoidance rules or any specific provisions such as the tax prepayment rules.
SMEs should seek professional advice from their CPA Australia-registered tax agent to understand how they may legitimately benefit from the proposed (but uncertain) reduction in the company tax rate, if eligible.
Employees can consider salary sacrifice arrangements under which their gross salary may be foregone to obtain either a packaged car for fringe benefits tax (FBT) purposes, or they can make additional superannuation contributions.
A 20 per cent flat rate applies when calculating a car fringe benefit under the statutory-formula method, regardless of how many kilometres the vehicle travels annually. However, there may still be some tax savings in packaging a car under these rules compared to the cost of funding all your car expenses from your net salary.
In addition, under these rules employees who predominantly use a car for work-related travel may be able to obtain tax savings by calculating the FBT paid on the car under the operating-cost method rather than funding their car expenses from their after-tax salary.
Advice should also be obtained from a CPA Australia-registered tax agent as to whether such salary sacrifice arrangements would be tax effective.
As always, trustees of discretionary trusts are required to make and document resolutions on how trust income should be distributed to beneficiaries for the 2015-2016 financial year by 30 June.
If a valid resolution is not executed by 30 June, any default beneficiaries under the deed will become presently entitled to trust income and subject to tax (even where they do not receive any cash distribution), or the trustee will be assessed at the highest marginal tax rate on any taxable income derived but not distributed by the trust.
A trustee must be able to show how an effective resolution was made through minutes, file notes or an exchange of correspondence documented before year end. However, the trust's accounts do not need to be prepared by 30 June.
As a corporate trustee may need time to notify its directors that a meeting must be convened to pass and record a resolution, such a notice should be sent out well before the 30 June deadline.
From 1 July 2015, the professional expenses associated with starting a new business, such as legal and accounting fees, are deductible in the year those expenses are incurred rather than deducted over a five-year period as was the case in previous years.
If you established a business in 2015-2016, you should speak to your CPA Australia-registered tax agent about claiming professional advice fees as an expense.
From 1 July 2016, small businesses will be able to change the legal structure of their business without incurring any income tax liability when active assets are transferred by one entity to another.
This rollover applies to active assets that are CGT assets, trading stock, revenue assets and depreciating assets used, or held ready for use, in the course of carrying on a business.
If you are in the process of or considering restructuring your small business, you should consider delaying the restructure until after the new financial year commences. Business restructuring can be complex, so you should first speak to your CPA Australia-registered tax agent.
Broadly, trustees of discretionary trusts can stream capital gains and franked dividends to different beneficiaries if the trust deed allows the trustee to make a beneficiary "specifically entitled" to those amounts. The trustee must document this resolution before 30 June and the beneficiary receives or is entitled to receive an amount equal to the net financial benefit of that gain or dividend.
These streaming rules are complex and taxpayers should consult their CPA Australia-registered tax agent for advice.
Income tax law can potentially treat a payment or a loan by a private company to a shareholder or an associate (like a family member), or the forgiveness of a shareholder's or associate's debt, or the use of a company asset by a shareholder or their associate, or the transfer of a company asset to a shareholder or their associate as an unfranked deemed dividend unless an exemption applies.
The most common exemption is to enter into a written loan agreement requiring minimum interest and principal repayments over a specified loan term, which may be seven or 25 years depending on whether or not the loan is secured.
There are various things a private company can do before its 2015-2016 income tax return needs to be lodged to minimise the risk of a shareholder or an associate deriving a deemed dividend. Depending on the circumstances, these strategies may include repaying a loan, declaring a dividend or entering a complying loan agreement before the return needs to be lodged.
The rules around private company loans can be complex, therefore you should consult your CPA Australia-registered tax agent on this.
An unpaid distribution owed by a trust to a related private company beneficiary that arises on or after 1 July 2015 will be treated as a loan by the company, if the trustee and the company are controlled by the same family group. In these circumstances, the associated trust may be taken to have derived a deemed dividend for the amount of the unpaid trust distribution in 2015-2016.
However a deemed dividend may be prevented if the unpaid distribution is paid out, or a complying loan agreement is entered into before the company's 2015-2016 income tax return needs to be lodged. Alternatively, a deemed dividend will not arise if the amount is held in an eligible sub-trust arrangement for the sole benefit of the private company, and other conditions are satisfied.
Trustees and beneficiaries should consult their Clarke McEwan Advisor on the full implications of these very complex rules if applicable.
Businesses can only obtain income tax deductions for bad debts when various conditions are met.
A deduction will only be available if the debt still exists at the time it is written off. Thus, if the debt is forgiven or compromised before it is written off as bad in the accounts no deduction will be available. The debt must also be effectively unrecoverable and written off in the accounts as bad in the year the deduction is claimed. The bad debt must have been previously brought to account as assessable income or lent in the ordinary course of carrying on a money-lending business. Certain additional requirements must be met where the creditor is either a company or trust.
Originally due to come on line on 1 July, the ATO has announced it is extending the compliance deadline for small businesses to adopt SuperStream until 28 October. This means that if you are an employer with 19 or fewer employees you will pay super contributions for your employees electronically (EFT or BPAY) and send the associated data electronically.
There is no change for larger employers as they already do this.
The data is to be in a standard format so it can be transmitted consistently across the super system – between employers, funds, service providers and the ATO. It's linked to the payment by a unique payment reference number.
This means you can make all your contributions in a single transaction, even if they're going to multiple super funds.
If you are not prepared for SuperStream, seek professional advice or visit the ATO website www.ato.gov.au.
The end of the financial year often sees the emergence of tax effective investment products. If you are considering such an investment, seek independent advice before making a decision, particularly from your CPA Australia-registered tax agent at Clarke McEwan Accountants
Personal Service Income (PSI) is income received from your personal efforts or skills through an ABN and can be earned in almost any industry, trade or profession. If you have earned income from contracts and sales for which more than 50% of the income was for your labour, skills or expertise, then all of that income can be considered to be PSI. If 50% or less of the income received for a contract was for your labour, skills or expertise, then none of the income is considered to be PSI.The Australian Tax Office (ATO) now provides a tool on their website for you to easily ascertain if you are receiving PSI income or not. This tool can be found at
With recent changes it is fair to say that everything the ATO has previously accepted from a tax perspective in relation to taxing income generated by professional practices was now 'under fire' from the ATO.
Traditionally, the ATO had a rule of thumb that income generated by a professional practice was not regarded as personal services income where there were 'at least as many non-principal practitioners as principal practitioners'. It was then accepted that all income generated by these practices did not have to be included in the assessable income of the principal practitioner. It is important to note that this approach had been accepted by the ATO for decades.
The ATO has undertaken a complete backflip in relation to this issue. In Taxpayer Alert TA 2013/3 and the draft guidelines titled 'Assessing the risk: allocation of profits within professional firms', the ATO has changed the long standing principles highlighted above. In particular, TA 2013/3 and the guidelines make it clear that income generated by a professional practice may effectively be regarded as personal exertion income even though there are as many (or more) non-principal professionals as principal professionals (i.e. owners). As such, the ATO will require some professional practitioners to include greater amounts in their assessable income under these new guidelines.
Always keep in mind that the ATO has 3 audit risk tests for PSI income for professional firms. The guidelines outline 3 tests that must be considered when assessing whether a professional practice will be classified as 'high' or 'low' risk from an audit perspective. If a professional practice satisfies at least one of the 3 tests highlighted below, then it will be classified 'low risk' for audit purposes.
1.Satisfying the equivalent remuneration test
Under this test, a professional practitioner must basically ensure that their assessable income from (or in relation to) the professional practice includes an amount that is at least equal to the highest band of professional employees providing equivalent services to the firm. A professional practice is entitled to use comparable firms or relevant benchmarks where the firm has no such employees.
2. Satisfying the 50% remuneration test
Under this test, 50% or more of the income the practitioner and his/her associated entities are collectively entitled to receive from the practice (whether directly or through the associated entitles) is included in the assessable income of the professional practitioner
3. Satisfying the 30% effective tax rate test
Under this test, the effective tax rate of the professional practitioner and their associated entities must be at least 30% in relation to the income received from the practice.
High risk heightens the likelihood of audit
It is made very clear from TA 2013/3 and the guidelines that any professional practitioner who is unable to pass any of these tests will then be assessed as high risk, and there is therefore a "greater likelihood of ATO compliance action being undertaken". In what can be viewed as a seismic shift in attitude by the ATO the changes seem to have occurred with very little support from case law in what can be seen as none other than a direct attack on professional practices by the ATO.
If you have any concerns with how your professional practice income is being attributed for tax purposes then please contact us for a confidential meeting to discuss your circumstances at http://www.clarkemcewan.com.au/contact_us/request_an_appointment or phone our Sunshine Coast Office on 07 54754300 or Brisbane Office on 07 38423128 or email email@example.com


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Chevy Wins Top Two 5-Year Cost to Own Plug-in Vehicle Awards
Chevrolet's electric program has done it again, with the Spark EV once more taking the title of Best Plug-in Vehicle in Kelley Blue Book's 2016 5-Year Cost to Own Awards. In total, KBB estimates that the Spark EV costs about $30,104 to own and operate for 5 years, thanks to its low starting price (as low as $15,000 with all federal and state incentives). This is a wide margin below the next car on the list.
More of the Best: Guess which Chevy made the best time in Car and Driver's Lightning Lap
KBB praised the Spark EV for its "sporty demeanor" as well as its zero-emission drivetrain, adding that, although the Spark EV is only 12.2 feet long (making it a very small car), it has one of the largest cabins among minicars, as well as an impressive 327 lb-ft of electric instant torque.
Of course, we did say that Chevrolet took the top two spots, and that is because of the 2016 Chevrolet Volt, a plug-in hybrid with a 5-year cost to own of $41,352 (this edged out the Nissan LEAF by $300). KBB described the Volt by saying, "Raising its game on every level, the fully redesigned Chevrolet Volt offers more room, greater range, superior performance and a bolder look."
More Voltage: Check out this green machine at the LA Auto Show
News Source: KBB.com


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is a retired NBA Basketball player for the Los Angeles Lakers. Before joining the NBA, the 6 ft 9 in (2.06 m) point guard enjoyed success in NCAA College Basketball , winning the title in 1979 with the Michigan State. With the Lakers, Johnson established a successful career as he won five NBA championships, played in nine NBA Finals series, and was elected three times for both Finals MVP and Regular Season MVP . Johnson also played in 12 All-Star games and was voted into 10 First and Second Teams, and led the league in regular season assists four times.
Johnson is acknowledged as one of the most popular NBA basketball players of all time, being well-known for his uncanny passing and dribbling skills, and for his cheerful nature on and off the court. His fierce, but friendly rivalry with Larry Bird rejuvenated the NBA and ushered in the era of million-dollar salaries. He was also a member of the Dream Team U. S. basketball team which won the Olympic gold medal in 1992. For his feats, Johnson was honored as one of the NBA 50 Greatest Players in 1996 and enshrined in the Basketball Hall of Fame in 2002.Johnson is also well-known for contracting HIV (Human immunodeficiency virus), which he made public in 1991, and which caused him to temporarily retire. After winning over the support of his colleagues, he became the first openly HIV-positive player to play in the NBA. Since then, he has been a crusader for HIV prevention, Safe Sex, and a Philanthropist for social causes. Source : Wikipedia
About His Disease : HIV AIDS
HIV is a virus, specifically a retrovirus, that can lead to Acquired ImmunoDeficiency Syndrome or AIDS. It is transmitted primarily by transfer of body fluids such as semen, blood, breast milk, or even vaginal fluids. I would like to stress here that HIV technically does not kill the victim but it just result to compromised immune system leading to major diseases. Thus, its safe to say that HIV is more of a triggering factor to its victims.
It is most common in Africa where 18million victims has been infected since the disease first took note in 1981. Its primary cause is due to unprotected sex or sharing of needles by drug users. In this case, Magic Johnson admits he used to practice unprotected sex prior to his disease that eventually devastated his career.
Where is Magic Johnson now?
Magic is now a successful businessman and CEO of his company named Magic Johnson Theaters that is stationed all across the USA. He also has a starbucks franchise opened in his hometown. Furthermore, he is a big advocate of safe sex and awareness for HIV AIDS movements.


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No letter this week because we had a great Skype conversation with him on Christmas. Just lots of pictures. He looked and sounded great! Loved talking to him - the best part of our Christmas!!
Merry Christmas!!
Santi's Baptism
Hey, everyone – so this week was okay. It was super busy but we didn't get a whole lot of stuff done which was super disappointing. So, Monday was a cool p-day. We played some sports. Tuesday we had a zone conference where we learned a lot. We talked about obedience and faith, so that was good. On Wednesday we did some solid weekly planning and then in the afternoon I went to Alcala to do an intercambio. We taught some lessons, gave a guy a blessing and got back half an hour late because we forgot the phone at a different appointment. I went with Elder Louder – he's had almost two transfers. This was his first time leading the area which is good for him but he forgot the keys. We had to break into the piso with a card. Very interesting! It was very funny! I was very grateful for my experience in Vila Garcia where I learned how to pop a door. That was fun. That was Thursday morning and then Thursday afternoon we went on another intercambio with the zone leaders. I went with Elder Gonzales and got to practice lots of Spanish. It was pretty good. He really helped me. We were with the zone leaders through Friday morning. Then Friday afternoon we taught the Faz family and then went to the ward party and ate some good food! Then Saturday, we went to visit the Belgium family and ate pieta and a good Belgium lunch – pretty good. I ate some applesauce on potatoes and sausages – kinda strange, but it was good. Then we went to the chapel for a baptism of the sisters – Santi. I found him with Elder Farmer about 5 or 6 months ago. Because he lives in Torrejon, we had to pass him to the sisters and they were finally able to get him baptized. He is doing good. I go to baptize him. Then on Sunday, we thought the bishop was going to give him the gift of the Holy Ghost, but the bishop asked him again. He wanted me to do it and that was fun giving another blessing in Spanish. This time I did a little bit better than I did with Jorge back in my first area. My Spanish has gotten a little bit better, you know, after a couple of months! I'll be talking to the family in a week! Sunday we did some solid lessons with members and today we played some sports. Here are a few photos. You guys are awesome! Bye!
Hey, everyone! So this week's been good. It's been getting pretty cold here. The last couple of days has been quite foggy. I've been walking around feeling like I'm in a cloud. Then at night, its scary and gloomy – walking around Spain with all the fog and the street lights – kinda creepy.
This week has been different. We met with more investigators and fewer less-actives. We met with Juan the recent convert. He is awesome! He has been visiting his family in France but they are all here now so we can visit them. Then in January he will move with them to France. We met with someone new this week. There is a lady named Jenny. She is from Peru and she's been here about a year now. She met with missionaries there and she has met with missionaries here, but they lost contact. It turns out that her phone doesn't really work that well. We called her husband – his number was in the phone register – but he isn't interested even though she is. Things are going well with her. We have met with her twice. We set a date with her for baptism for January 28th, the last Saturday in January – trying to get past all the holidays. We invited her to come to church, and she needed to talk to her husband about it and ended up not coming. Hopefully we can get them to come out to the ward party and I'm sure that will help them. We're going to try to get a member to come with us next time so they feel a little more welcome at the church.
We met with Arturo and Elisabeth and they are doing good. They are putting in their marriage papers this week to be married in January. Once they have a marriage date, then we will set a baptismal date. Its kinda hard because they live in a village that is not close to Torrejon. It's hard for them to come every week – they weren't here this week. I don't know. I feel like they should be coming every week but they aren't able to.
Also, we met with some of our friends from Romania. We hadn't met with them for awhile. We shared with them the Christmas video and also our purpose as missionaries. We wanted to talk about keeping commitments but didn't have time. They shared some homemade grape juice called "mosto" and it is wine in the beginning stages but doesn't have all the alcohol. It was really strong, but it was okay.
We also met with the boys from the Faus family. They are doing well. The oldest boy plays soccer so every once in awhile he doesn't come to church because he's playing. The dad is a referee so he also doesn't come to church sometimes. We are talking to them about there being better things than sports on Sundays. It's their choice on how they want to do Sunday observance, but we will try to help them.
Also, we met with the family from Belgium. They are doing really well. The husband is still been a real stinker as he won't come to church. There may be some anger issue or something so we're still working with him. The wife is doing amazing – she went to tithing settlement and is going to Relief Society stuff. We don't know if we will be able to meet with them this week. We have a baptism of the hermanas – they are baptizing a kid and he's doing really well. He didn't come to church because his mom made him babysit the kids, but other than that he comes every week. Sometimes his mom won't let him but he's doing the best he can to come.
Friday we have our ward Christmas party and we have to do some sort of skit. I have no idea what we are doing but we will come up with something.
Today we played some basketball and soccer. We're also going to play some Settlers of Catan. Other than that, there's not much else going on. This coming week is going to be crazy with the baptism and ward party. Tomorrow we have zone conference and an activity for all the missionaries in Madrid. We are doing a white elephant gift exchange and we're eating so that will be fun. On Wednesday we have an intercambio – I'm going to Alcala. On Thursday I'm doing an intercambio with the zone leaders until Friday morning and then Friday afternoon, we have the ward activity. The week is full and it's going to go by so fast. After that I just have one more week until the transfer is over. I'm assuming I'm going to leave, but you can never quite say. I'll have a little less than six months at the end of December. I've enjoyed my time here. I'd like to go somewhere else, but I could stay here and go for another transfer.
Well, that's all I've got. I hope you guys have a great week. Thanks! Bye!
Not much to say this week
Here's my weekly email. Today for p-day we are playing some basketball. We are hanging with the "herms" (hermanas – sisters, in Spanish) right now.
Fun stuff for this week – not much happened. We did a lot of home teaching visits. We ate some good food. I really don't feel like writing, but, whatever..
We met with the Belgium family again. It was pretty good – we got some good food. Then we met with the Faz family from Ecuador. We did go to the temple today and that is why p-day was changed. I know it has been a week and a half , but I don't have a lot to say. We finally met with Arturo and Elizabeth. They are going to get baptized some time in January after they get married. Arturo finally got divorced from his Spanish wife and they are working on getting married.
That's everything. Sorry this week's letter is lame and short. Bye!
This blog follows
Craig's adventures
in Spain as a
missionary for the Church of
Jesus Christ of
Latter-Day Saints
September 2017
Craig's E-mails
- noon or lunchtime
noche de hogar
- family home evening
- apartment
cena cita
- dinner appointment
- baptism date
menos activos
- less actives
- ward council
My Great
Badge courtesy of Mormon Share


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MEI General Trading LLC (MEI) is one of the leading professional musical instrument rental companies in the Middle East. We provide rental services to the musicians, various corporations and schools, Pro AV & Event production companies. In 2011 MEI had began operations under its sister company Melody House and gradually branched out into an individual entity. As of 2014, MEI has established clientele around the GCC region and partnered with major event companies such as Flash Entertainment, Done Events and Live Nation.
Looking at the role of MEI and its achievements-to-date in the music industry, successful projects, that take place throughout the year, range from international Sandance Music Festivals to local Battle of the Bands competitions.


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Brainstorming Toolbox is a well-designed and enjoyable creativity software program that can help you to generate dozens of profitable new ideas. Developed by Infinite Innovations Ltd., this program enhances your ability to think creatively and laterally through a set of well-designed brainstorming exercises. A number of these, including SCAMPER, random word and reframing, are proven idea-generation techniques that have been adapted for use in this software program.
The user interface of the Brainstorming Toolbox is the ultimate in simplicity. A vertical column of buttons on the left side of the screen gives you fast access to each of the program's brainstorming exercises. Oddly, two of the brainstorming tools appear in a drop-down list, apparently because the developer ran out of room for more buttons as the program was expanded. This could potentially confuse some first-time users, who may never realize what this drop-down box does.
One interesting feature of the Brainstorming Toolbox is the ability to customize the order in which these brainstorming buttons appear. Why is this important? So you don't get in the habit of using the first exercise in the menu every time you use the program. You can specify the order in which you want the buttons to appear, or you can tell the program to randomize the navigation buttons for you.
The center region of the screen displays the currently-selected brainstorming exercise. Below that is a multi-tabbed window where you can define your problem, type in good ideas, jot down additional thoughts and view hints on how to use the currently-selected technique. The program also displays usage tips in a narrow vertical window on the right side of the screen.
The Brainstorming Toolbox contains nine creative thinking exercises that are designed to stretch your synapses:
Random word – In this exercise, the program displays a single word at random on the screen. Your job is to brainstorm ways in which it can be used as part of your solution.
Random picture – The program displays a picture at random, and asks you to think about ways in which it could be applied to your current problem or challenge. This is a common brainstorming exercise that I've always wanted to see in an idea generation program. I'm pleased to see that it's included in the Brainstorming Toolbox.
False rules – In this exercise, you force yourself to apply a common rule (example) to your current problem or challenge, and forces you to challenge your assumptions.
SCAMPER – SCAMPER is a popular idea generation technique, which uses the letters of the word as a mnemonic for:
This powerful exercise displays the letters of SCAMPER as category buttons; clicking on one displays a lengthy list of idea-stimulating questions that are associated with each letter. These question lists are quite extensive and well thought out.
Role play – In this exercise, you can select from a lengthy list of professional or personal roles, or let the program select one for you at random. You're then instructed to consider your current problem or challenge as this person would. This "sleight-of-head" technique can often result in many valuable ideas, and it is a great addition to the Brainstorming Toolbox.
What problem – This exercise forces you to examine your current problem or opportunity more closely and to define it more precisely – a valuable step in creative problem solving.
Challenge facts – This exercise prompts you to enter a list of facts and features about your current situation. In a second box, you write down the opposite of that fact, as a wat of challenging your current assumptions. This, too, is a simple but potentially very valuable brainstorming exercise!
Frame change – In this exercise, you start out by stating your current problem or opportunity, then enter many alternate definition as you can think of from a wider perspective (or overview), and finally enter many alternate definitions as you can from a detailed (or narrow) perspective.
Net storm – This tool enables you to brainstorm with other people via your office computer network — a capability that makes Brainstorming Toolbox unique among brainstorming software programs, and should make it an attractive option for small teams and workgroups.
Along with each brainstorming exercise, the program always presents a "hints and tips" window that can help first-time users get up to speed quickly.
Someone who knows a lot about creative problem solving obviously played a key role in the development of the Brainstorming Toolbox. Why? Because it shines, from the well-balanced selection of brainstorming techniques it includes to the well-crafted questions in many of the exercises. Several of the exercises, such as False Rules and Challenge Facts, are especially notable because they encourage lateral and divergent thinking. In other words, they help your mind to think in fresh new directions and to challenge your underlying assumptions. In short, this program should be an integral part of every entrepreneur's creative problem-solving toolbox.
Brainstorming Toolbox is available for purchase from the Infinite Innovations web site at a cost of $36 (£24.99 UK pounds). At this price, it's a great investment. A trial version is also available for download.


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Below is a recording from a CFF-sponsored briefing that took place in July, 2015, called Building Our Regional Food Economy: Creating a Regional Food Hub in NYC. Only the slides and audio were recorded, so you will not see the live video of people in the room. The meeting begins at the 6:00 mark with a welcome and introductions of everyone attending, as well as their interest in the subject area. If you want to jump right to the presentation, it begins at 15:45.
Here are some additional resources:
- The slide deck used in the video below
- A recent Greenmarket Co. 1-pager about the regional food hub created for a different CFF event
- A letter of support for the proposed food hub written on behalf of the CFF steering committee


text: Dalian social security prevention and control experience called the [Key words] security prevention and control in September 23, 2015, the national three-dimensional social security system construction in Dalian held a spot. The meeting, called the "Dalian experience". In November 4, 2015, the province's public security prevention and control system of television and telephone conference held in Liaoning hall, meeting the requirements of Dongfeng "to the national social security prevention and control system construction work conference, the" Dalian experience "in the province to promote the amplification for the lead to promote the prevention and control of three-dimensional social security system in our province to deepen and perfect, to ensure that people live and work in peace." Today, the Dalian conference has been in the past year, while Dalian's three-dimensional social security prevention and control system also ushered in a new upgrade. The Dalian peace building into the overall goal in recent years, Dalian city to enhance people's sense of security and satisfaction as the starting point and end point, the comprehensive management and peace building into the overall goal of the city's economic and social development, into the party committees and governments at all levels work into the performance appraisal system, Party committees and governments focus on livelihood projects, the overall planning of "safe Dalian" construction work. Therefore, they put forward the striving for peace Liaoning Construction Demonstration Zone, national peace building advanced city goal, promote the formation of a multi-level, full field, wide coverage, a new pattern of peace building with Dalian characteristics. Dalian also effectively play the basic role of social forces, to ensure the peaceful development of Dalian in the community to participate in and support the atmosphere to deepen the development of. Today, walking on the main street of Dalian, everywhere "red vests" waving red and green flags, traffic guide figure. Into the Dalian community, can be found in the "red vests" for publicity legal people about and solve the neighborhood disputes. These lovely red vest is a member of Dalian city peace volunteers team, is gradually becoming the new city name card. The household registration reform work to boost grid construction in recent years, the Municipal Public Security Bureau under the guidance of Scientific Outlook on Development, focus on key task to serve the people's livelihood, the household registration reform, public security, traffic management and other key projects, combined with the public security work, solid initiatives, innovative thinking and scientific attempt, the basic realization of the "12th Five-Year" public security organs bear the task index the expected goal. The implementation of the new household registration policy smoothly, the effectiveness of the public security management system network construction, new media service management capabilities significantly enhanced, the rapid improvement of urban traffic management level. February 2012, the Municipal Public Security Bureau of the Dalian household registration regulations, the draft was revised, after the municipal government executive meeting to discuss the adoption of the next issued. The "Regulations" to the introduction of high-quality personnel, optimize the population structure, guide the rational distribution of the population as the goal, starting from the function of the city's economic zone for the development model of the plate, drawing on the experience of other large and medium-sized city household registration reform, adhere to the reasonable control of urban area, moderate liberalization of the new urban area, the full liberalization of the new principle, to further relax the access to the household registration policy, create a good population resource environment in order to accelerate the process of global city and complete the "12th Five-Year" development planning task. Cancel the city's account of the nature of the division. Lin Lin相关的主题文章:


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The truth: Although that would be an upside to gaining a few, it's not necessarily the case. All women gain weight and store fat differently (say, misleadingly gaining weight in the areas around your breasts). So extra pounds might go to your chest, but depending on your body, they might not.
The truth: Not only does that sound pretty uncomfortable, but there's also no proof that binding your boobs at night will do you any good. That said, it's technically not bad for you, so if you're into the whole compression thing, go ahead and strap 'em in.
The truth: Nope, sorry. Breasts are made up of tissue and fat but don't contain actual muscle tissue. There are certain exercises you can do to strengthen the pectoral muscles beneath (making your chest area appear perkier), but no amount of exercise will make you gain a cup size.
The truth: As great as it would be to set 'em and forget 'em, breast implants, like most medical devices, can't be expected to last a lifetime. While you could go your whole life without any issues, some women do end up needing to exchange implants years after the fact. Just be sure to consult your physician about the expected duration.
The truth: Especially during high-impact workouts, it's important for all ladies, regardless of cup size, to wear a properly supportive sports bra. (We like the low-key ones from Victoria's Secret Pink.) A lack of breast support, no matter how small your breasts are, can lead to back pain, discomfort and tissue damage that cause stretch marks and sagging.
The truth: First of all, good for you for checking. Secondly, per the American Cancer Society, the majority of breast changes are not cancer. (Benign breast lumps can be caused by changes in hormones around menstruation or an increase in fibrous tissue with age.) It's still incredibly important, though, to get to a doctor immediately if something doesn't feel right.
The truth: According to the Susan G. Komen Breast Cancer Foundation, "Scientific evidence does not support a link between wearing an underwire bra (or any type of bra) and breast cancer risk. There is no biological reason the two would be linked. Any observed relationship is likely due to other factors." Phew.
Remember back in middle school when slumber party chitchat revolved around what the hell was happening to your bodies? Especially your boobs? (Chances are you're still talking about them, now that babies are involved.) So once and for all, we're setting the record straight and--pun intended--busting these seven common boob myths.
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You've probably heard about the Taliban in Afghanistan, and the extreme things they've done in pursuit of their theocracy. Here's the latest — a ban on the Internet, to all except for one "trusted man."
"The office of communications is ordered to find ways to ensure that use of the internet becomes impossible," the decree said. "The Ministry for the Promotion of Virtue and Prevention of Vice (the religious police) is obliged to monitor the order and punish violators."


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New to House Couturier this spring, Ascension Latorre's range of
unique furniture pieces are synonymous with luxury and elegance,
offering stunning designs which reinterpret classic elegance for
chic modern living.
All of their furniture is hand made by skilled craftsmen and each model has a solid wooden frame built using only the best materials, creating original pieces of furniture which will stand the test of time.
The sumptuous Delanois armchair, seen here upholstered in decadent raspberry velvet, is a generous size and incredibly comfortable. With its deep button back and decorative legs, this chair is classically elegant and would make a lasting impression in any interior decorating scheme.
Equally classic and enduring, the Elysee armchair has a sturdy Victorian style button back and deep seat, and would look stunning in a library or study. The frame is intricately decorated and has gently curved legs and armrests, to create an overall shape which is timeless in its appeal.
Both the Delanois and the Elysee range can be upholstered in Latorre fabrics, high quality leather or a customers' own choice of material, allowing you to create a design that is as stylish and unique as you are, perfectly complimenting your own personal interior décor style.
Delanois Capitone Chairs
From £2196.00 - Customers own fabric
From £2400.00 - made in a grade 1 fabric –
price of furniture depending on fabric chosen
77 cms wide
Price from: £2954.00 as shown in leather – or Price Group 1 Latorre fabric
or Customers own fabric - FROM £1996.00
Requires 3 m of fabric or leather
Width – 75 cms x 76 cms
Height = 98 cms
Customers own fabric available on all chairs and sofas
Excludes delivery on all items
E-mail House Couturier


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If India are playing South Africa in a Test series, it must be bounty time for bowlers, and a nightmare for batsmen. At least that's what it looks like from the last two series between these teams. When South Africa toured India in 2015-16, the overall batting average in the series was 20.04; this time it was 21.80. These are the two lowest numbers for runs per wicket in a series of three or more Tests in the last 30 years. The last time a series produced a lower average was in 1986, when West Indies' tour of Pakistan - a series made famous for the use of two neutral umpires - produced 19.32 runs per wicket.
The batsmen from both teams had a tough time in this series. Virat Kohli was the only centurion, but South Africa had three century stands to none for India. In fact, this is only the fifth time India have gone through an entire series without a century stand (with a cut-off of 50 partnerships in the series). The last two times it happened were in England in 1971 and 1986, when India ended up winning those series.
Pace on top
In the 2015-16 series in India, the spinners flourished on rank turners, averaging 17.24 runs per wicket, the best in any series of three or more Tests in the last 59 years. This time, the fast bowlers were utterly dominant, averaging 20.49 runs per wicket. Only once in the last 30 years, have fast bowlers conceded fewer runs per wicket in a series of three or more Tests: in the Pakistan-West Indies series in 1990-91, when the list of quicks included Curtly Ambrose, Ian Bishop, Malcolm Marshall, Courtney Walsh, Wasim Akram, Waqar Younis and Imran Khan, the fast bowlers averaged 18.55 runs per wicket.
India's big success in this series was the performance of their fast bowlers, who took 50 wickets at 22.48, compared to South Africa's 56 wickets at 18.71. When compared to the 2015-16 series, it is clear that India's pace attack did much better in South Africa than South Africa's spinners did in India.
For India's pace attack, this was a rare series. For only the third time in their Test history, India's fast bowlers took 50 or more wickets in a series; the two previous instances were both in series of five or more Tests - versus Pakistan in 1979-80, and in Australia in 1991-92. Kapil Dev was the leading wicket-taker in both series. In a three-Test series, the previous highest for India's pace attack was 41 wickets, in England in 1986 and 2007, and in South Africa in 1996-97.
In terms of averages, India's pace average of 22.48 is their third best in a series in which they have at least 150 overs. The two series when they did better was in 2002-03 in New Zealand, when the pitches were similarly seamer-friendly, and in West Indies in 2011, when Ishant Sharma led the way with 22 wickets in three Tests.
In the entire series, only eight out of 114 wickets went to the spinners - seven to R Ashwin and one to Keshav Maharaj. The percentage of 7.02 is the second lowest in any three-Test series in South Africa, and the 10th lowest in any country. The most extreme case of pace domination was in the 1989-90 England tour of West Indies: in four Tests in that series, the fast bowlers took 126 wickets, and the spinners took none.
The control factor
With conditions so heavily in favour of the bowlers, all the batsmen had a tough time negotiating the pace, the awkward bounce, and the seam and swing movement. The overall control percentage - the number of deliveries that the batsmen middled or left alone - was only 75.6, which is the lowest among all series of three or more Tests in the last ten years (since Boxing Day 2007). South Africa were only marginally ahead of India on this parameter - their batsmen achieved a control percentage of 76.6, compared to India's 74.4. In the 2015-16 India-South Africa series, the in-control stat was relatively higher at 82.9%.
Several batsmen from both teams had control percentages of around 80, but some of them made better use of the deliveries when they were in control. Kohli, for example, had a control percentage of 79.8, but he also scored at a strike rate of 62.5 off those deliveries, which meant he ended up with the most runs and highest average among batsmen from either team. Cheteshwar Pujara and M Vijay, on the other hand, had similar control percentages, but their strike rates off those in-control deliveries were much lower, which meant they struggled to score runs.
For South Africa, AB de Villiers had similar stats in terms of control percentage and strike rate, but the numbers for their openers are the most interesting. Dean Elgar has a relatively low control percentage, didn't score too quickly, but still ended up with excellent series numbers. According to ESPNcricinfo's ball-by-ball stats, he was not in control of 134 deliveries, but was dismissed only five times, a rate of 27 such deliveries per dismissal (the series average was around 11 not-in-control deliveries per dismissal). His partner Aiden Markram, on the other hand, had an extremely high control percentage of 88.5 - the highest among all batsmen in the series - but got out six times in the 26 deliveries that he was not in control, which is an average of one dismissal per 4.3 such balls. It is true that all not-in-control deliveries are not equal in terms of the danger of being dismissed, but Markram can take confidence from the fact that he certainly didn't look out of place playing in such tough conditions so early in his career.
Head-to-head battles
Kohli v Rabada was one of the big battles of the series. Kohli comfortably won that battle, scoring 93 runs off 147 balls, and being dismissed just once. Kohli had an 80% in-control stat against him, but in terms of overall numbers, Rabada clearly finished second best. He did have a good time against Rohit and Vijay, though, dismissing them three times each. Philander, meanwhile, was outstanding against India's openers, dismissing both Vijay and Rahul twice each, and collectively conceding only 33 runs to them off 161 balls.
Against South Africa's top order, Jasprit Bumrah was extremely effective, dismissing each of du Plessis, de Villiers and de Kock three times, at averages of less than 20. Elgar escaped his clutches, despite a control percentage of only 74 against him. Ishant Sharma's had du Plessis' number, while Bhuvneshwar was superb against both the South African openers.


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Some cats just don't do well with grain-based foods. That's why we created BLUE Freedom canned food for indoor cats. BLUE Freedom contains no grains, so it has no glutens. Glutens are known to trigger allergic reactions in some cats.
BLUE Freedom Grain-Free Chicken Recipe for indoor cats is made with the finest natural ingredients—ingredients chosen with great care by our animal nutritionists to meet the special needs of cats who live indoors.
- A protein-rich recipe that includes cranberries to help keep the urinary tract functioning properly.
- The right blend of beneficial natural dietary fibers help push hairballs through the digestion process and minimize litter box odor.
- Carefully balanced calories in our proteins and fat help maintain an ideal, healthy body weight.
And like all BLUE foods, BLUE Freedom contains no chicken by-product meals, no corn, wheat or soy and nothing artificial.
Chicken, Chicken Broth, Chicken Liver, Carrots, Sweet Potatoes, Natural Flavor, Flaxseed (source of Omega 3 and 6 Fatty Acids), Guar Gum, Cellulose, Potassium Chloride, Fish Oil (source of Omega 3 Fatty Acids), Cranberries, Blueberries, Salt, Taurine, Carrageenan, Cassia Gum, Iron Amino Acid Chelate, Zinc Amino Acid Chelate, Vitamin E Supplement, Choline Chloride, Thiamine Mononitrate (Vitamin B1), Copper Amino Acid Chelate, Manganese Amino Acid Chelate, Mixed Tocopherols, Sodium Selenite, Niacin Supplement (Vitamin B3), Calcium Pantothenate (Vitamin B5), Pyridoxine Hydrochloride (Vitamin B6), Riboflavin Supplement (Vitamin B2), Vitamin A Supplement, Biotin (Vitamin B7), Potassium Iodide, Vitamin D3 Supplement, Vitamin B12 Supplement, Folic Acid (Vitamin B9).
Guaranteed Analysis:
|Crude Protein
|9.0% min
|Crude Fat
|6.5% min
|Crude Fiber
|2.0% max
|78.0% max
|0.10% min
|Omega 3 Fatty Acids*
|0.10% min
|Omega 6 Fatty Acids*
|0.56% min
*Not recognized as an essential nutrient by the AAFCO Cat Food Nutrient Profiles.
Additional Details
- bbffic3
- Food Type:
- Wet
- Animal:
- Dog
- Lifestage:
- Adult
- Primary Flavor:
- Chicken
- Grain-Free:
- Yes
- Special Dietary Needs:
- Indoor Health


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Add Lost Box Item
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Skill Development
"Education is the quintessential essence behind the enlightment of any nation"
Strong TIE-UPS With
Reputed Corporates
we need your support
to educate, feed and accomodate!
PRUDENTIAL, Summer School in response to the demand for professionally driven technology program tracks. Held during the summer vacations, each program track is designed keeping in view the latest industry trends and needs – making it a one-of-its-kind 'industry readiness' program.
PRUDENTIAL Summer School encourages engineering students to utilize their summer vacations by learning and developing their IT skills, gearing them for their future IT careers. Projects done during summer school are part of the MAKAUT(former WBUT) vocational training mandate.
As India targets to becoming a global economic powerhouse, it needs to equip its workforce with employable skills and knowledge to make India a developed economy. India is today one of the youngest nations in the world with more than 62% of the population in the working age group (15-59 years), and more than 54% of the total population below 25 years of age. However, current statistics shows that only 2% of the total employees in India have completed skills development training. In today's age of globalisation and technological volatility,
Today, the world and India need a skilled workforce. If we have to promote the development of our country then our mission has to be `skill development' and `Skilled India' . Millions and Millions of Indian youth should acquire the skills which could contribute towards making India a modern country. We also want to create a pool of young people who are able to create jobs and the ones who are not capable of creating jobs and do not have the opportunities,
Employability of the growing young demography is an important factor in the economic development of the country and the crisis of skill development has to be turned into opportunity to growthThe coming decade will be crucial for India and only if India grows at the rate of 8-9 per cent per annum, India's per capita GDP will grow from the current level of $1,800 to $8,000-$10,000 by 2025. Only then, India will graduate from being a low income country to a middle income country and achieving, maintaining and sustaining that high level of growth, the country need many things.


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{Day 6} Richmond and Hampton Court
We then took a boat to Hampton Court which is further down the Thames. This is how Henry VIII and William III and Mary II (the primary residents of Hampton Court) would get to this vast palace, so it was really neat to arrive there the same way they did centuries before.
Our London Walks tour guide was a wealth of information about the palace. You can read about it {here}. Once we were back in London we had dinner at our London favorite Bella Italia (which we have eaten at 3 times in the last 5 days, if that tells you anything).
Hope you enjoy all of the pictures from today! Tomorrow, Wesley and I are off to Belgium while Mom, Dad, Kelsey and Issac stay in Britain for two more days.
Until tomorrow!