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Family Trusts, Private Companies and Centrelink – how do the Attribution Rules affect your Retiring Clients?
It is surprising how often I receive calls from advisers asking me to explain how Centrelink will treat their client's family trust or private company, predominantly for Age Pension eligibility.
In many instances, 'Mum and Dad' had a family business for many years that has long since ceased to be a going concern and, but for the large loan account inside the company, would have wound it down a long time ago. In other cases, it is a family investment trust – testament to a wealth creation and/or asset protection strategy set up years ago with their accountant and financial adviser which may have provided some tax benefits and built scale in pooling family investment reserves. Sometimes, however, it is not necessarily Mum and Dad's family trust or private company but their high-income-earning son or daughter who has set up the structure and asked Mum and Dad to be beneficiaries to help manage tax.
Nevertheless, in all the cases I have looked at, no-one has ever had the forethought, a decade out from retirement, to ask; "Will this impact on our ability to qualify for the Age Pension?"
What are the Attribution Rules?
The attribution rules were introduced from 1 January 2002 and became effective from 30 April 2002. Their purpose was to assess interests in family trusts, testamentary trusts and private companies under both the Income and Assets Tests. This would effectively remove a 'Centrelink shelter' that had allowed many people to qualify for Government assistance who otherwise would have been caught if assets held in these structures had been invested in their own names.
Trusts and Private Companies
Without going into "what is a company?" and '"what is a trust?", details of which I am sure we are all cognisant, consider what Centrelink and the Department of Veterans' Affairs (DVA) defines as a private company or private trust. According to the Centrelink Financial Information Services (FIS) Fact Sheet FIS022.0905, a private company,
"is a separate legal entity, set up to run a business or to hold investments, registered under Corporations Law, owned by shareholders and managed by its directors who are elected by the shareholders (1)."
Centrelink will deem the entity as a private company if, at the end of the last financial year, it met any two of the following three criteria:
- the consolidated gross operating revenue of the company and any subsidiaries was less than $25 million;
- the consolidated gross assets of the company and any subsidiaries were less than $12.5 million; and
- the company and any subsidiaries had less than 50 employees.
Most of the Mum and Dad enterprises I have encountered are certainly within that range, and if private companies hold many millions in Net Tangible Assets (NTAs) it generally means the directors hold significant wealth in their own names and in family trusts and Self-Managed Superannuation Funds (SMSFs), so they will not be looking to qualify for Centrelink anyway. But the Global Financial Crisis (GFC), which has been our constant companion since 2007, has put many previously high net worth retirees in a position where Centrelink support is certainly an option to help cover the costs of living in retirement.
But the attribution rules have come into play to reduce or deny the prospect of Centrelink support for many people. Money tucked away in family trusts and private companies, even where it is for the benefit of children, or for asset protection purposes, has been caught in the 'attribution' net.
In terms of private trusts, again referring to the aforementioned FIS Fact Sheet, Centrelink includes family discretionary trusts and testamentary trusts with fewer than 50 'members'. Now, trusts generally don't have 'members', they have beneficiaries, or objects (in the case of a discretionary trust). But for the purposes of the attribution rules, a trust with more than 50 members is deemed to be a widely-held trust in the same form as listed (or unlisted) property trusts, managed equity trusts and other public trading trusts. In these cases the member's holding is treated as a financial asset and deemed for income using the normal deeming rates.
The Assessment Tests with regard to Private Companies and Trusts
One of the difficulties faced by many people seeking to apply to Centrelink or to the DVA for financial support, particularly when they become eligible for the Age Pension, is determining how they will be assessed when there are often some seemingly minute and innocuous associations to a private company or trust. For instance, in the examples mentioned above where Mum and Dad are directors of a defunct company that ceased trading many years earlier, or where they are objects of a family trust and have never received a distribution, are they still caught by Centrelink/DVA?
There are two distinct tests that apply jointly to determine the inclusion of assets and income from a private company or trust. These are:
- a Source Test; and
- a Control Test.
Simply speaking, the Source Test relates to the source of funds introduced to a trust or private company, and the Control Test relates to who is in control of the trust or private company – for instance, directors of the company or corporate trustee, individual trustees, appointors and beneficiaries/shareholders.
By applying the attribution rules, a person applying for Centrelink/DVA support is attributed with the assets or income of the private trust or company and those assets and income are treated no differently to how the person's own assets and income are treated.
1. The Control Test
You might think, "Well, the trustee has control of the assets of the trust so it is likely they will be 'pinged' by Centrelink/DVA". And it is true that the director of the private company or the trustee of the trust does have control of the assets. But consider also, apart from the day-to-day management of the trust, who else can exercise effective control of the trust. Centrelink considers that anyone that can dismiss and appoint a trustee, veto a trustee's decision or change the trust deed is also included; that is, an appointor, principal or guardian. Centrelink will also look beyond the normal trust law auspices where it deems a person might have influence over the trustee, or where the trustee might be expected to act for the benefit of that person.
2. The Source Test
The Source Test, on the other hand, seeks to attribute capital invested in a trust or company with the person(s) who originally transferred assets (which can include non-tangibles such as services), into the company or trust. If there has been no consideration paid for these assets, then there is necessarily an assumed retention of control by the transferor, unless in the case of a genuine gift.
If, after applying the above tests, a person is attributed with a share of the assets and/or income of a private trust or company, then the person's share of the market value of the attributable assets, or the portion of net attributable income, will be assessed as being his/hers.
Strategy Considerations
There are some positives and negatives when applying the attribution rules.
Many would consider it a negative to be assessed in the first place. In addition to this, not all deductions allowed under the Tax Act will be allowed by Centrelink/DVA as a deduction to reduce income. These non-allowable deductions can include:
- prior year losses;
- losses from unrelated businesses;
- deductions caught up in the definition of Reportable Employer Superannuation Contributions (RESC); for example – salary sacrifice, and certain capital expenses.
There are some positive aspects however. On the assets side, a principal residence owned by a family trust will not be assessable. Also, assets are net of liabilities (if those liabilities are attributable to assessable assets). If a person is deemed not to be the controller of the trust of a private company, the person will not have the market value of the assets assessed against him/her, but will be assessed on the actual distributions or dividends (including imputation credits) made by the private trust or company for twelve months after the date of distribution.
However, the strategic advantage of the attribution of private trust/company income comes from the fact that private trusts and companies are not deemed for income, as are other financial assets, such as listed shares, term deposits and managed equity trusts.
This provides for the ability to manage the amount of income that is assessed to the Age Pension applicant. It can also have a positive outcome in planning for aged care as the use of a private trust may be useful in reducing the income-tested fee with only the actual (taxable) income of the trust assessed under the Income Test.
The following is an extract from the Guide to Social Security Law, 22.214.171.124, which contains the general rules regarding the attribution of income to an attributable stakeholder:
'Attribution of the income of a private trust or private company
The basic approach for the attribution of the income (section 8(1)-'income') of a private trust or private company is as follows:
- If the assets (1.1.A.290) of an entity are attributed to a person (the attributable stakeholder) then all of the income (adjusted net profits) generated by those assets will also be attributed to them (subject to the percentage of attribution of the assets)
- Income from the entity for an attributable stakeholder will NOT be deemed, actual income will be used and will generally be assessed on an annual basis from the income tax return
- If the attributable stakeholder(s) choose to distribute entity capital or income to other people, the amounts distributed are to be treated as gifts by the attributable stakeholder and are subject to deprivation (1.1.D.110).
Exception: Distribution of the income of an entity to the partner of an attributable stakeholder is NOT treated as a gift of the stakeholder and is NOT subject to deprivation.
Note: An income support recipient who is an attributable stakeholder of a controlled entity can request a reassessment of their circumstances at any time (2).'
Therefore, in order to manage assessable income, a non-interest bearing deposit (or an insurance bond purchased by a private trust where there are no withdrawals) will generate zero assessable income for tax purposes. This means that while the value of the insurance bond will continue to be assessed under the Assets Test in full, there will be no assessable income, thus resulting in minimising the assessable income of the trust.
Of course, the benefits of the treatment of income from a private trust or company as opposed to the deemed income from financial assets needs to be weighed up against the reporting and other associated costs of running a separate investment structure.
But what about the mum and dad with a loan to a defunct company, or the elderly parents who are trustees or minor beneficiaries of their children's family trust?
Other Options
According to Centrelink, any person who has a loan to a private trust or company will be assessed under the deeming provisions, irrespective of whether he/she is a controller or non-controller. On the surface it sounds fairly black and white. This is, however, where the 'Special Assessments' area of Centrelink earns its stripes. In the case where a private company has a debt to the directors that will never be repaid (because the business that the company ran ceased to be a going concern a long time ago), it is worth going the extra step to push pass the initial bureaucracy and appeal the decision. I have seen instances like this where the loan was ignored, pending the winding-up of the company, without the amount being seen as a gift and deemed for a period of five years (as might normally happen).
For beneficiaries or shareholders with minority interests, Centrelink will look at the trust's history of income distributions, or the company's history of dividend payments to ascertain a payment pattern. If Mum and Dad are objects of a trust that has been in existence for a long time and have never received an income distribution (and are not deemed to be controllers of the trust or to have been an initial or subsequent source of transferred capital), then Centrelink has, in the past, been shown to disregard the holding, pending surrender of the holding.
In the case of a trusteeship or a directorship that has precluded eligibility for the Age Pension, the trustee or director can relinquish control, that is, resign as the appointor and/or trustee of a trust or, for a company, relinquish all formal roles, directorships and shareholdings. They are, of course, considered to have gifted all the assets held by the trust or company and the deprivation rules will therefore apply where the market value of the amount foregone/gifted, is assessed as an asset for five years and deemed for income.
According to Centrelink, it will accept a genuine resignation has occurred where, in respect of the private trust or company, both the controller and his/her partner:
- relinquish all formal roles and control;
- relinquish all beneficial interests; and
- make a written declaration that they will not exert any control over, or benefit in any way from, the trust or company.
Excluded Trusts
For the purposes of the Centrelink/DVA means test provisions, and in particular the attribution of assets or income of a private trust to an individual, the Social Security (Means Test Treatment of Private Trusts – Excluded Trusts) (DEEWR) Declaration 2008 specifies classes of trusts that are 'excluded trusts' for these attribution purposes, including:
- pre-10 May 2000 community and fixed trusts;
- trusts where the sole or dominant purpose of a trust is to receive, manage and distribute property transferred to it by a government body for a community purpose; and
- trusts that hold, manage, or dispose of indigenous-held land for a community purpose or where the sole or dominant purpose of a trust is to receive, manage and distribute income generated from the use of indigenous-held land for a community purpose.
It is also important to note that certain 'Court-ordered trusts' and, particularly, Special Disability Trusts, have different treatments again imposed by Centrelink and the DVA. But these issues are beyond the scope of this paper.
There are three important aspects of dealing with private trusts and companies to bear in mind:
- Make sure your clients fully disclose all beneficial interests and any trusteeships or directorships they might have.
- Know the attribution and deprivation rules and how they will impact on your clients' chances of qualifying for Centrelink/DVA support before you implement any strategies to maximise their pension amount.
- An initial Centrelink assessment should not be taken as the be-all-and-end-all – there are avenues for appeal.
And get some good technical advice!
Note: The accreditation for this CPD article is no longer current. Please visit our CPD section for current CPD quizzes.
Centrelink, Private trusts and private companies, FS022.0905, p1, <http://www.centrelink.gov.au/internet/internet.nsf/filestores/fis022_0905/$file/fis022_0905en.pdf>, accessed 23 July 2010.
Australian Government, Guide to Social Security Law, Version 1.166, Section 18.104.22.168 Income Attribution, updated 1 July 2010, <http://www.fahcsia.gov.au/guides_acts/ssg/ssguide-4/ssguide-4.12/ssguide-4.12.7/ssguide-126.96.36.199.html>, accessed 28 July 2010.
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Five ways to make link building
Do you need to induce on the highest of google search results and earn some money from your web log then link building is should be known. If you can not do link building then your blog will take a few years to grow and your blog ought to have terribly prime quality content and you ought to have smart relations with alternative blogger's. During this article you may notice the most effective ways to make link building techniques to induce smart rank in google.
Five effective ways to make link building for better SEO:
Blog commenting:
This is the most effective and customary technique, all blogger's use this for link building because it do not take a lot of time. The most effective blog's to inquire into ar comment luv enabled blog. Your link are further with title as anchor text once your comment. You'll notice comment luv enabled blogs from Dropmylink or putmylink
Guest posting:
You can also notice some high PR sites to guest post on, simply send the admin an request that you simply need to guest post on their blog by contacting them from the Contact US page. This can offer you each backlinks and traffic to your website and this traffic is targeted. However solely guest post on those blogs that ar below your topic. If your blog topic is cookery then do not do guest post on blog's having topic SEO tips, blogging tips etc. As this result traffic may not be effected.
High PR Forums:
You can notice high page rank forums, move on those forums raise queries and solve other's question. Add your blog's link within the signature section. In most forums this link is dofollow. Also, by doing this whenever you may facilitate other's then they'll see your signature below your answer and it'll also attract traffic to your web log. There ar several forums on the web having totally different niches. You'll use forums below your niche to induce targeted traffic.
Creating smart information Graphic:
Creating Info-graphic is fun on-line however currently in your mind it's reechoing that however will back-links be created by victimization info-graphics. Therefore here is that the answer, by making an smart graphical information graphic the guests of your web log World Health Organization ar web logger's will add the info-graphic on their web log and that they can provides a back-link as supply to your blog. During this means info-graphics play an excellent role in link building.
Use Article Directories:
Article Directories like ezinearticles, goarticles etc are an excellent thanks to produce backlinks. You've got to put in writing an distinctive and awe-inspiring article and submit it to article directories. You'll use the article directories that ar mentioned. At the top of your article simply add a line like 'You will use this text on your web log however you've got to relinquish a backlink to our web log' and mention your blog URL. If somebody can use your article then ultimately he can for certain offer 1-2 backlink to your web log that is natural and can bring targeted traffic to your blog.
Up to you:
There are more ways in which of link building, if you wish to share your ways in which of link building, then you're welcome. Share your thoughts within the comment section below. These ar the most effective Link building techniques you'll use, if you may use these link building techniques then you do not need to hire any Link building company or the other Link building tutorial.
powerfull tricks to get index faster in google.

subset: commoncrawl


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Join us for our March event sponsored and hosted by ILM Professional Services. This is a FREE event and a great opportunity for networking and the latest insights in mobile development.
RSVP Here: Minnesota Enterprise Mobile on Meetup
March Topic - Introduction to Mobile App Security
This talk will introduce and cover common mobile application security flaws. This includes iOS and Android fundamentals, some common vulnerabilities, testing techniques, and how to fix these issues. We will also discuss both targeting mobile devices and using mobile devices as an attack platform.
Presented by Jake Bernier
Jake is a Red Teamer at a local Fortune 500 company where he tinkers and challenges security practices. He also enjoys his time after hours as an adjunct teacher at a local college teaching the techniques of penetration testing.
About the Group
Led by local developers, the Minnesota Enterprise Mobile User Group is a place to come together to share knowledge, experiences, and lessons learned with the development community regarding enterprise mobile development, with a focus on mobile cross-platform application development and the Xamarin toolset. Our goal is to cover all areas of the Enterprise Mobile landscape.
Thursday, March 16th
6:00 - 6:30 PM - Social time featuring good food and beverages
6:30 - ~8:00 PM - Presentation and Discussion
This meeting is hosted and sponsored by ILM Professional Services.


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Here's a look at Walmart Pay in action
The jury is still out on CurrentC — a year on, it still hasn't launched — but on Thursday Walmart announced a payment system of its own that uses barcodes, and it doesn't look too clumsy.
In a video provided by the retailer, a customer starts an app on an Android phone with a credit card and a gift card stored in it. The customer selects Walmart Pay on a self-serve checkout machine and a barcode displays on the machine. He points his phone at the barcode and the two link-up, identifying the customer. To complete the identification, the phone needs some kind of network connection.
The customer then scans his purchases, hits the "I'm Done" button and the payment is processed.
The advantage of using barcodes is that the system can work on any smartphone, not just one with an NFC chip and antenna. Most high-end smartphones have the NFC hardware, but many older or cheaper phones do not. Shoppers then require only the Walmart app, which is available for iOS and Android.
Walmart Pay will launch in some stores this month and be in all stores by the middle of 2016. Only when it gets into the hands of consumers will a real test be possible.
While Walmart is one of the backers of CurrentC, it's keen to point out that its system was developed in-house. It said it remains committed to CurrentC and will try out the technology when its ready.


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Brandon Ferguson has joined Independence Bank as a Loan Officer at our Livermore location in McLean County. Brandon is a graduate of Murray State University with a Bachelor of Science degree in Ag Business. He is a member of the Advisory Council for the Muhlenburg County High School agriculture program.
Independence Bank is locally owned and operated in 12 counties throughout the state with assests of over $2.4 billion.


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Be sure you have friends to share these with! They're addictive!
Along with the original recipe idea, I've included a couple of variations of the recipe I found!
Oooh these look really interesting!!ReplyDelete
Hello, Mub!!
Thanks for stopping by! It's great to hear from you!!
I hope your guys are doing well!! I am sure Holland is lovely in the spring!
I thought of you as I read Corrie ten Boom's The Hiding Place recently!
Great book! If I ever get to Amsterdam, I hope to visit the ten Boom museum in Haarlem. I would love to get to say hello to you too!
Many blessing and best wishes for a wonderful Easter ~ Connie
Hi Connie !
Just dropping by to say hi and wish you and your family a very blessed Easter weekend.
Wow ! These look so good and so easy, which I love to do when possible. Cant wait to try this, bacon makes anything so much better !!
Blessings to you my dear sweet friend.
Much love,


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St Paul's And Holy Cross
Do this in remembrance of me…….
How do you remember those you have loved and lost?
It never ceases to amaze me that as Jesus was nearing the time of his death, he sat with his closest friends and shared a meal. With him at table were those who would deny their friendship, those who would doubt and those who would betray him. But despite this he sat with them, in friendship, sharing fellowship and food. He treated them equally with great compassion and love, despite what was to come, asking only one thing of them: that when he was gone they would do the same – build community through sharing fellowship and food even with those who mistreated them. This is a tough and difficult thing – much easier to build walls of division and hostility to protect one's interest and power, or relentlessly pursue what one considers to be principled and right. Sometimes those principles are so firmly held that war breaks out and innocent blood is shed. That is what happened to Jesus, and continues to happen to so many men, women and children on both sides of conflict. Some would argue that conflict is the only way to bring about and secure peace, whilst others insist that no war and loss of innocent life can be justified. This country is yet again facing those difficult decisions of how best to assist those, in a land not our own, confronted by a relentless and pitiless aggressor, but our experience tells us that in waging war even to protect the innocent, innocent blood is inevitably shed. Even in the midst of war we must never cease to explore how we might find another path to justice and peace.
God's peace be with you always, Michele


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Tuesday, April 24, 2007
Dinner Partay!!
Efurryone kin chek owt da heeted cat cups, all da cat ham-micks, da owtside enclosure, all da bedz in da winders, an all da cat treez.
Dis is Maw's Homemade Chikin Pot Pie. Note: Der is a top crust an a botum crust. An deze be frum da store freezer.
Dis is a iner veeyou ov da Chikin Pot Pie.
Dis is G.T. taste testin da Chikin Pot Pie.
Dis is Sally askin G.T. wer her's wented.
Efurrybody come on ofer! Partay Tyme!!! Yeah!!!
Luf, Us
33 comments:
- =^..^= said...
Yummy-yummy-yum-yum for my big tum-tum! What a glorious dinner spread!
- April 24, 2007 at 8:50 AM
- =^..^= said...
Bring it on! Bring it on!
- April 24, 2007 at 8:51 AM
- Boo said...
whats frootbat friday? :)
- April 24, 2007 at 9:13 AM
- Dragonheart, Merlin, Devi, and Chloe said...
Thanks for the invitation! :) That looks yummy! :) I'll have some vanilla bean ice cream too. :) I love licking the bottom of a bowl that had vanilla ice cream in it. :)
- April 24, 2007 at 9:15 AM
- sammawow said...
I totally agree with Dragonheart - I LOVE Vanilla Ice Cream. And the chicken pot pie looks delicious!
Purrrrrs, Willow
- April 24, 2007 at 9:39 AM
- Daisy said...
WOWIE! That is some yummies for the tummies! And ice creams too?!?! WOWIE! Thanks for inviting us to share.
- April 24, 2007 at 9:49 AM
- Zippy, Sadie, Speedy and M'Gee said...
Woohoo, partay! Yoor mom won't mind all the extra feets? We'll be over!
- April 24, 2007 at 10:18 AM
- Kaze, Latte, & Chase said...
Wooohoo!! That looks incredibly tasty. See Meowmy....this is why you should cook things! Are you sure there is going to be enough for all of us? I can eat a lot you know...
- April 24, 2007 at 10:30 AM
- Gemini said...
We are there--me and Chey!
- April 24, 2007 at 10:48 AM
- ANGEL ABBYGRACE said...
Woo woo woo...here we all is... sniff sniff....ooooo it smells so gud in here. YUMMMMMMMMM...dis chik is furry gud. IT am my furry favorite...did yu say banilla ice cream?? Let me lick up sum of dat!
OOOOOoooooo dis is soooo gud!
- April 24, 2007 at 11:01 AM
- Tara said...
OOOHH AWWWWW that looks so yummy! I don't care if I'm toady, I'm commin over, and I love vanilla ice cream!
- April 24, 2007 at 11:08 AM
- The Meezers or Billy said...
wow!!! that looks like some yummy chick-hen pot pie. Mommy saided she finks she might make some tonight too, 'acause that looks so good.
- April 24, 2007 at 11:18 AM
- Mr. Hendrix said...
mmmm what a great spur of the moment party! oh chicken pot pie, I'm in heaven! mmmmm heated cat cups to nap in when we're all done eatin and playin! yummy yumm I'm telyporting over now.
- April 24, 2007 at 11:43 AM
- Mr. Hendrix said...
PS I hope it is OK if I'm early. Mommy has job training tonight so she won't be able to type for me...
- April 24, 2007 at 11:53 AM
- Mr. Hendrix said...
PS I hope it is OK if I'm early. Mommy has job training tonight so she won't be able to type for me...
- April 24, 2007 at 11:53 AM
- Oscar the Puppy Cat said...
Mommy wants to come, she says it all sounds so good!!! And the pie looks good, too. My Mommy makes hers with a top and bottom crust, too. It's the best way, obviously your Mommy knows this and you love it!
- April 24, 2007 at 12:04 PM
- Shaggy and Scout said...
Your maw is gonna be doing alot of cookin' because we're gonna be doing a lot of eatin'!
Can't wait to check out the heated sups, hammmmocks & best of all the enclosure!!!!!!! Yippee!
- April 24, 2007 at 12:05 PM
- Pearl C. Pritchard said...
Hi 40 Paws. You sure are lucky that your Maw knows how to make chicken pie. Our woman only knows how to buy pies at Sainsburys.
Last week she made one and threw some of it away and Pumpy pulled it out of the garbage and licked it across the floor. Oh yes he did.
- April 24, 2007 at 12:12 PM
- Icon Baxter Bentley said...
ooooooh! Excellent, yummy, wonderful home-made CHICKEN pot-pie!!! hoo-rah! Thanks Maw!!!
purrs and purrs,
Icon (aka I'm not sharing) Baxter Bentley
- April 24, 2007 at 2:24 PM
- Cafe Cats said...
yumyum! Samantha and Bebe will be checking in as soon as I get home from work!
- April 24, 2007 at 3:34 PM
- caspersmom said...
Oooh, I love chicken. Mom says that pie looks delicous. Told her this was for cat's only. Mmmmm good. I'll take a lick of that ice cream too. Thank You.
- April 24, 2007 at 5:48 PM
- Rosemary B❤ said...
OH BOY yummyummmm we love the pictures and we will be right over for the goodies!
You kitties look very very happy :-)
it is good to even help with the dishes!!
- April 24, 2007 at 6:26 PM
- Parker said...
Wow, that was delish! The pot pie was yummy and I loved the ice cream. I'm stuffed, time for a nap!
Thanks for inviting me over!
Purrs! ZZZZZZzzzzzzzzz.....
- April 24, 2007 at 7:14 PM
- Just Ducky said...
Diinertime. Much better than what mum had tonight, which she didn't share. Said it wasn't good for kitties.
::chomp, chomp, swallow, lick, lick, chew, chew::
Ahh, very good. Could I have seconds please?
- April 24, 2007 at 8:20 PM
- Willow said...
Oh, wow, this chicken pot pie is so delicious! Your mom is a very good cook! And I can't wait to try the vanilla ice cream. My Food Lady always shares hers with me. I must go tell China Cat about the chicken! And it's so nice to see all of you!
- April 24, 2007 at 8:46 PM
- Spike William and Angels China Cat and Willow said...
What a great dinner party. I just absolutely love chicken and this is the best chicken pot pie that I have ever eaten! Many compliments to your mom! Willow really liked the ice cream but I am all about chicken!
- April 24, 2007 at 8:48 PM
- JT said...
Did you say Chicken Pot Pie??? That's my favorite kind of food. Yummy!!!
- April 24, 2007 at 9:06 PM
- Pumpkin said...
We'z late to the party! Iz thare anyfing left fur us?
Pee ess: Momma wants to send yu a payment fur the cat hammicks she'z getting fur us and sented yu an e-male asking whare to send the munnee. The man in the bloo shorts is getting a raise next munth so it'z gonna cost more to send stuff.
- April 24, 2007 at 10:45 PM
- Lux said...
Please forgive me for eating two platefuls - is there any more left?
You might want to check out my latest post.
- April 25, 2007 at 12:23 AM
- Daisy said...
Guess what? I also nominated you for the Thinking Blogger Award! If you want to participate, just go to my page (or Luxor's) to read all about it and pick up your award!
- April 25, 2007 at 5:59 AM
- Unknown said...
Ohhhhh, that chicken pot pie looks delicious! Sorry we missed the party!!!
- April 25, 2007 at 9:10 AM
- The M's said...
YOu guys be careful today, seems like the weather is not going to be friendly.
- April 25, 2007 at 9:25 AM
- Zippy, Sadie, Speedy and M'Gee said...
Thank yoo fur da lovely dinner party. Sorry we ate so much but it wuz deelishus. It wuz fun to play wif all of yoo (and all da gests) and sleep in yoor heated cat cups and on da hammoks. We'z thinkin of throwing Zippy a surprise party fur her gotcha day in July, wood yoor mom be willing to make some chik-hen pot pie?
- April 25, 2007 at 9:59 AM


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Reviews: How Was Your Day?
"You're only half alone."
As CAFKL4 nears, I've been looking at previous comics I've gotten in the previous festivals. This was one of them.
Sometimes, the pictures we see of other people's lives seem to be rosier as compared to our own. This collection of comics takes a glimpse into certain windows – windows of different people, together with the joys, the worries, the fears, and the surprises of their own lives – and how things behind those windows happen. So, before going into the details of this book, how was your day?
Simple Joys
More often than not, the simple joys in life either make our entire conversations, or fail to appear at all. Kuzu's "A Dessert Diary" is a funny, light-hearted diary comic of a personal project, portraying the importance of her close-knit friends and the supportive environment she appreciates and derives encouragement from. And Sapphire's "An Unexpected Visitor" shows the simple joy of letting be, especially after an action-packed round of getting through with life.
Self-Pity and Realisation
The line between self-pity and self-realisation are both fine and blurred. At the same time, it requires the balance of focussing on and appreciating a single tree in a forest, but not missing the forest for the trees – something gathered after reading Wrat's "On Drawing". Fenix's "Of Sparrows" reflects a common issue faced by many creators – and talks about the importance of realising yourself, being comfortable with yourself, and the appreciation of peers in a similar setting. Lastly, Max's "The Ballad of Self Pity" speaks of the almost unnoticeable difference between self-pity and realisation – the journey of crossing the darkest hour before the glimmer of a sunrise.
Individual vs. the World
Finally, individual significance and the want to be significant in the grand scheme of things are issues put down in a few of the stories as well. Reimena's "Rat Race" acts as a mirror to humanity, personified as a character who is fighting to maintain her identity and authenticity in a world that does its best to drown it out. Choo's "Nine Thirty A.M." presents a similarly reflective piece through the eyes of an observer of happenings in a monotonous setting.
However, all hope is not lost in Hwei's "Only Half Alone", which shows that even the people who perceive themselves as the most solitary people in the world, are needed or wanted sincerely, somewhere.
Style & Structure
This collection of comics had a good mix of emotions and insights, the stories lined up similar to a full-course meal – starting with a short, but intriguing piece, then flowing into a few light-hearted tales before the full-bodied courses arrive, and ending with something simple, but substantial enough to tie up the entire mood. Almost representative of a full conversation, the anthology's structure helped in easing the reader into the minds of the storyteller.
"How Was Your Day" is a collection of comics by eight different artists, you can find out more about them here:
To find out more about the collection itself, click here.
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My adventures with in urban speculative fiction.
December 2018


text:
Linear Programming: Applications, Definitions and Problems!
(i) To develop scheduling for food processing industries and for petroleum refineries etc.
(ii) In metal working industries it is used for shop loading and for determining the choice between buying and producing various parts.
(iii) It is used to evaluate various iron ores in the iron and steel industries.
(iv) It is used to reduce the amount of trim losses in paper mills.
(v) It is utilized to find the optimal routing of massages in communication network.
Linear Programming Definition:
Linear programming is a mathematical tool/technique for determining the best uses of an organization's resources. Linear programming is designed to help managers regarding planning and decision making. As a tool of decision making, it has shown its value in different areas such as production, marketing finance, research and personnel assignments.
Determination of optimal product mix, transportation schedules portfolio selection machine assignment; plant location and allocation of labour etc. are the few types of problems which can be solved with the help of linear programming.
"The analysis of problems in which a linear function of a number of variables is to be maximized (or minimized) when these variables are subject to number or restraints in the form of linear in equalities", Samuelson and Slow.
According to Loomba, "Linear programming is only one aspect of what has been called a system approach to management where in all programmes are designed and evaluated in the terms of their ultimate affects in the realisation of business objectives".
Linear Programming Problems-Graphical Method:
The steps of graphical method can be summarized as follows;
1. Formulate the linear programming problem
2. Plot the given constraint lines considering them as equations
3: From the above graph identify the feasible solution region
4. Locate the corner point of the feasible solution region.
5. Calculate the value of the objective function on the corner points.
6. Now choose the point where the objective function has optimal value.
Example 1:
After completing the construction of his hours Mr. Gopalan found that 100 sq. feet of plywood scrap and 80 sq. feet of white pine scrap are in usable form, which can be used for the construction of Tables and Book Cover. It takes 16 sq. ft. of plywood and 8 sq., ft. of white pine to make a table, 12 sq. ft. of plywood and 16 sq. ft. of white pine are needed to construct a book case. By selling the finished products to a local dealer he can realize a profit of Rs. 25 on each table and Rs. 20 on each book case. How may he most profitably use the left over wood. Apply Graphical method to solve the L.L.P.
Let us assume that X2 be the no of tables and X2 be the no of book cases so that
Now in order to plot the constraint on the graph temporarily we will convert the inequalities into equation as follow:
Any combination of value of x1 and x2 which satisfies the such constraints is called feasible solution. Area OABC in the Fig. 15.1 satisfied by the constraint is shown by shaded area and is known as feasible solution region.
Max Z = 160
x1 = 4
x2 = 3 Ans.
Example 2:
A furniture manufacturing enterprise manufacture chairs and Tables. Data given below shows the resources consumed and unit profit. Further it is assumed that wood and labour are the two resources which are consumed in manufacturing furniture. The owner to the firm wants to determine how many chairs and tables should be made to maximize the total profits.
Let x, be the number of tables x2 be the no. of chairs so that.
Now in order to plot the constraints on graph temporarily we will convert the inequalities into equations:
Similarly in equation
Any combination of value of x and which satisfies the given constraint is known as feasible solution. The area OABC 'm Fig. 15.2 satisfied by constraints is shown by shaded area and is known as feasible solution region. The coordinate of the point on the corner of the region can be obtained by solving the two equations of the lines intersecting on point B
Hence Z = 96
x1 = 4
x2 = 9 Ans.
Example 3:
A company produces two types of pen, say A & B. Pen A is a superior quality and 6 is a lower quality. Profit on pens A and B is Rs. 5 and Rs.3 per pen respectively. Raw material required for each pen A is twice as that for pen B.
The supply of raw materials is sufficient only for 1000 pens of type B per day. Pen A requires a special clip and only 400 such clips are available per day. For pen B only 700 clips are available per day. Find graphically the product mix so that the company can make maximum profit.
(Delhi University MBA April 1988)
Let x1 = Number of Type A pens
x2 = Number of Type B pens
The mathematical formulation of the problems is
By converting inequalities of the above constraints to equalities to plot the graph we get
By plotting the above lines on the graph we have x1 x2 satisfy all the three constraints as x1 ≥ 0 and x2 ≥ 0 so the above Fig. 15.3 constitutes ODABE as feasible region.
The different points are evaluated as under.
It is evident from above table that max value of is Rs. 2850 at point B
So x1 = 150, x2 =700 & Z = 2850
Example 4:
G.J. Breveries Ltd. Having two bottling plants, one located at G and the other at J. Each plant produces three drinks-whisky, beer and brandy named A, B and C respectively. The number of bottles produced per day is as follows.
A market indicated that during the month of July, there will be a demand of 20000 bottles of bottles of whisky, 40000 bottles of beer and 44000 bottles of brandy, The operating cost per day for plants G and J are 600 and 400 monetary units. For how many days each plant be run in July so as to minimize the production cost, while still meeting the market demand? Solve graphically?
The data of the problem is as follows:
Now the objective is to be minimize the cost the problem can be presented in the mathematical way as follows.
In order to plot the constraints on the graph let the inequalities of above constraints be converted into equalities we get
1500x1 + 1500x2 = 20000
3000x1 + 1000x2 = 40000
20000x1 + 5000x2 = 44000
Simplifying the above equations we have
The solution will be in the first quadrant, since each of them happened to be greater than or equal to type constraints so the points (xv x2) will be in the region that falls towards the right of each of the lines plotted.
Form the above graph unbounded solution region is ABC and in order to find the value at B we solve the inter sectional equation & simultaneously.
Example 5:
The manager of an oil refinery must decide on the optimal mix of two possible blending processes of which the inputs and output per production run are as follows:
The maximum amount available for crude A and B is 200 units and 150 units respectively. Market requirement show that at least 100 units of ganoline X and so units of gasoline Y must be produced.
The profits per production run from process 1 and process 2 are Rs. 300 and Rs. 400 respectively. Solve the L.P. by graphical method.
(Gujarat University M.B.A. 1989)
As per the data the mathematical formulation of the problems is
Max Z = 300x1 + 400x2
Subject to
5x1 + 4x2 = ≤ 200
3x1 + 5x2 = ≤ 150
5x1 + 4x2 = ≥ 100
8x1 + 4x2 = ≥ 80
For the purpose of plotting these constraints on graph let us consider these in equalities as equation so that
If we plot values on the graph we get it as shown in Fig. 15.5.
The solution lies at one of the corner points of solution region LMN, O, P and to determine the unknown value i.e. of O we solve the intersection equations simultaneously i.e.
Example 6:
A firm makes product x and y has a total production of a capacity of 9 tonnes continued. Per day x & y requiring the same production capacity. The firms has a permanent contract to supply at least 2 tons of x and at least 3 tones of y per day to another company Each tonne of x requires 20 machine hours production time and each tonne of y requires 50 machine hours production time.
The daily maximum possible number of machine hours is 360. All the firm's output can be sold and the profit made is Rs. 80 per tonne of x and Rs. 120 per tonne of y. It is required to determine the production schedule for maximum profit and to calculate the production schedule for maximum profit and to calculate profit.
(Delhi university MBA April 1983)
The given L.P. can be written mathematically as follows:
Let the inequalities be treated as equations for the purpose of plotting above values on graph as follows:
Let us plot these equations on the graph as shown in Fig. 15.6.
From the diagram it is clear that EFGH is the Solution Region & the solution lies at the corner point of EFGH.
The value by inspection at
For point "The value can be calculated by simultaneous equations of the lines inter setting at H. i.e.
20x1 + 50x2 = 360
x1 = 2
x2 = 320/50 = 6.4
Like wise at point G which is intersection of equations
20x1 + 50x2 = 360 …(1)
x1 + x2 = 9 …(2)
Solving these equations we get
x1 = 3, x2 = 6
The maximum profit is at point G. hence.
x1 = 3
x2 = 6
Z = 960 Ans.
Example 7:
The standard weight of a special purpose brick is 5 Kg and is contains two basic ingredients 61 and S2 costs Rs. 5 per kg and S2 costs Rs. 8 per Kg.
Strength consideration dictate that the brick contains not more than 4 Kg of S, and minimum of 2 Kg of S2 since the demand for the product is likely to be related to the price of the brick find out graphically minimum cost of brick satisfying the above conditions.
(I.C.W.A. June 1982)
The given data can be given the mathematical form as follows:
If we treat the inequalities of constrains as equation for the time being so that the equation can be plotted on graph we gat.
Now we plot these values on the graph.
Since one of the constraints is equality x1 + x2 = 5. There is no solution, rather a solution point which satisfies all the conditions i.e. point S (3, 2)
x1 = -3
x2 = 2Ans.
Example 8:
Solve graphically the following linear programming problem.
For drawing the graph converting the inequalities of the given constraints into equalities, we get
Now plotting the above lines on the graph as shown in Fig. 15.8 The feasible solution region which is cross shaded and is bounded by ABCDE. The value of Z at different points is as follows.
The point A the lines intersecting are
2x1 – x2 = -2
2x1 + 3x2 = 12
Solving them simultaneously we get
x1 = 0.75
x2 = 3.5
At point B the lines intersecting are
2x1 – x2 = -2
-3x1 + 4x2 = 12
Solving these equations we get coordinates of B as
x1 = 0.8
x2 = 3.6
At point C intersecting are
x1 = 4
and -3x1 + 4x2 = 12
So coordinates of C becomes
x1 = 4 and x2 = 6
At point D lines intersecting are
x1 = 4 and x2 = 2
So coordinates of D are (4, 2)
At point E intersectional equations are
2x1 + 3x2 = 12
x2 = 2
So coordinates of E on solving these equations becomes
x1 = 3 i.e. (3,2)


text:
WASHINGTON: Longtime political operative Rory Davenport has joined Hill & Knowlton as SVP and director of its US public affairs practice.
Davenport hopes to take the practice beyond standard public affairs work, he said, incorporating aspects of corporate and international PR to help clients improve their bottom lines through regulatory and legislative efforts.
"We're trying to build a convergence practice where corporate, international, and public affairs all intersect with one another," he said.
Davenport fills the vacancy left by Neil Dhillon, who left H&K earlier this year for Financial Dynamics.
Davenport was most recently an SVP with Fleishman-Hillard. He served as a deputy field director in Richard Gephardt's 1988 presidential campaign.


text: Good day everyone! Sisters4Science is back at Funston Elementary. Let me tell you, the program started in full swing! This past month, the girls had a chance to meet with Dr. Croom, a 3D printer specialist, on Wednesday January 27th! The girls were super excited to be able to not only see a 3D printer in action, but also get to talk to someone who is very familiar with this technology. Dr. Croom started off her presentation by asking the girls if any of them knew what a 3D printer was. Many had said that they saw the machines at the store. Dr. Croom then went along to tell the girls about how she got started with 3D printer. She currently has her own 3D printing business called: Vets in 3D. She explained to the girls what the term "vets" was: which is can mean veterinary and a veteran. The girls had no idea that those who had served in the military were called vets! After explaining a little about herself, Dr. Croom showed the girls the 3D printer. At that time, it was in the process of printing a special surprise that Dr. Croom had. With her, Dr. Croom brought along some things that she sold in her business. She brought along some key chains, which had unique names on them. Dr. Croom then introduced the question of: "What is one way that science can benefit from 3D printing?" One of the girls, Melissa, said: "Maybe they can make bones from 3D printing". Dr. Croom praised her and said that she was so close! One way that 3D printing can help science is that instead of dissecting a dead frog, that they can create a frog with a 3D printer. And SWISH! She removes a towel from the center of the table and there was an example of a frog that can be used instead of a dead frog. The girls were super amazed. Before leaving, Dr. Croom has every girl create their own name for a 3D necklace. All of the girls personalized their name. Although there wasn't much time, Dr. Croom took the design templates and promised to send the girls their necklaces as soon as finishes them. At the end, the surprise that Dr. Croom had printing on the machine was a Project Exploration key chain. The girls had so much fun with Dr. Croom. They were amazed at the 3D printing and how it could benefit even the science field. Thank you so much to Dr. Croom for bringing such a great and interactive activity for the girls! Till next time!


text:
Economic growth is strong, and a record number of jobs are being created. But all of this is under threat if we get Brexit wrong. Of course issues like the Irish border, fishing rights and the backstop are important, but here in the Black Country, Birmingham, Solihull and Coventry, free access to the European market is critical.
We have become the export capital of the UK, with hundreds of thousands of jobs in high-tech manufacturing.
As a result, the West Midlands and the North East are the most vulnerable in a 'No Deal' scenario, with Government economists estimating that our economy could be nearly 10% smaller than it would be with the proposed deal.
The West Midlands region voted to leave the European Union by the largest margin in the UK (59% to 41%), with people voting to take back control from Brussels.
If we are to maintain trust in our democratic system, we must honour the result of the referendum, and that is exactly what the Government's deal does.
The deal with the EU secures much of what people in the West Midlands voted for.
We will no longer be under the jurisdiction of the European Court of Justice, we will be able to set an immigration policy which works for our people and our economy, and our manufacturers like Jaguar Land Rover will be able to trade with Europe freely and easily.
This access is vital when 25% of their finished cars go to Europe and 40% of their suppliers are in Europe.
With our future trading arrangements, these companies will be able to sell more to growing markets across the world.
It will, in short, secure thousands of jobs for the long term.
In the coming months, there are details which will be worked through, but on the substantive points, this deal works for the West Midlands.
The Prime Minister has been pragmatic, business-friendly, and doggedly determined in her negotiations.
In the face of slings and arrows from members of all parties, she has shown grit and bravery.
These are the characteristics which the British public admire, and which will ultimately lead to a successful Brexit and to a reunited country afterwards.
We are seeing significant economic success in the West Midlands, in a way which we have not for forty years.
For the UK to succeed, the West Midlands must succeed.
Let us not put it all at risk by hoping for the perfect deal.
I hope that MPs in the region will put aside party politics, and pluck up the courage to vote in the interest of the people of the West Midlands.
And I hope that MPs from the rest of the country will remember that delivering Brexit and the future prosperity of this country will require them to be brave and pragmatic in the national interest.


text:
Study at Louisiana State university
29. 1. 2019 -
One semester in the USA at Louisiana State University and free flight ticket. This is a unique opportunity offered to bachelor's degree students at Mendel university. The application is now open.
Louisiana State University, better known as LSU, is a public school near the Mississippi River, in the southeastern part of the USA with more than 25,400 undergraduate students, founded in 1860. If you are interested to study at this flagship institution of Louisiana or you want to get more information, stop by in the International Relations Office or contact the coordinator for study stays. Find out more about LSU.


text: K Beerschot VA to use iXpole in season 2019-2020 As one of the prominent traditional clubs in Belgium, K Beerschot VA has been living exciting times the past 6 seasons. They were on a 4 season promotion streak to promote from first provincial class to finally end up in the Belgian first division. The past […]Read More →


text:
As our faculty and staff learn more about diversity, we are exploring what it means to us as individuals through workshops and a summer reading. At a recent faculty and staff meeting I asked everyone to write in six words what diversity means to each of them. Here are some of our six-word descriptions:
• BHMS values, nurtures, and supports diversity
• People unafraid to be themselves together
• Pride and confidence for all children
• A warm community: a global family
• Thoughtful meaning of life without class
• BHMS eliminates bias and fosters peace
Look at my May 1, "Writing in Six Words" post to get a better understanding of the exercise of writing in six words.


text:
New Delhi : Criticising Rashtriya Swayamsevak Sangh (RSS) chief Mohan Bhagwat's statement over the Ram Mandir issue, the Congress Party on Thursday said that the former along with the Bharatiya Janata Party (BJP) were trying to prop up an inconclusive debate and using it for political gains.
"This is something which the RSS and the BJP keeps propping every time the elections come. They have used the issue of the Ram Mandir to push themselves electorally. From two seats to 200 seats, it is only because of their politicising the Ram Mandir and Babri Masjid movement," Congress leader Sandeep Dikshit told ANI.
"Right now the whole issue is with the court and rather than to pursue the case in courts, they only make political statements because large number of people supported the RSS and the BJP thinking that they are actually true about the Ram Mandir issue and propaganda that has spread regarding it, people got moved by," he added.
The Congress leader insisted that the BJP or the RSS or the VHP or the Hindu Mahasabha don't have any show concrete evidence to the court.
"They are trying to take advantage of the fact that they have propped up an inconclusive debate and then using it for political purposes," said Dikshit.
RSS chief Mohan Bhagwat had on Wednesday said he hopes that the proposed Ram temple will be built at Ayodhya in his lifetime.
"The temple will be built within my lifetime…May be, we will see it with our own eyes. None can say when and how the temple will be constructed, but we need to be prepared and ready," Bhagwat said in addressing a programme in Kolkata.
"We need to plan it carefully. A good mix of 'josh' (passion) and 'hosh' (sanity) is needed to complete the work which Ram and Sharad had initiated," he added.
(To view our epaper please click here. For all the latest News, Mumbai, Entertainment, Cricket, Business and Featured News updates, visit Free Press Journal. Also, follow us on Twitter and Instagram and do like our Facebook page for continuous updates on the go)


text:
Viola: I just can't do this.
Paul: Just remember, inside every girl, there's a boy. Wait, that sounded wrong.
Viola: I just can't do this.
captivating quotations from movies, television, literature and people - curated by actual geeks.
Viola: I just can't do this.
Paul: Just remember, inside every girl, there's a boy. Wait, that sounded wrong.
Viola (as Sebastian): So what about the thing we talked about it… that you're gonna do later?
Duke: What thing? I'm- I'm thingless.
Viola: What are you talking about? Why are you lying?
Justin: Viola! End of discussion.
Viola: Fine. End of relationship.
Justin: Baby, don't be like that. I just don't want to see you get hurt.
Viola: Aww. You are so full of…
Coach Pistonek: Back to practice.
Olivia: We could double. I'm sure Eunice is available.
Eunice: I am so there, it's insane.
Malcolm: I am convinced he's hiding something.
Principal Gold: Oh, nonsense, Malcolm. He may be a little lost and confused, but deep down he's an all-american, red-blooded male, just like yourself.
Viola: [walking by, dressed as Sebastian, while on the phone] Mom, I will pick out my own dress. And no, I will not wear high heels. Because heels are a male invention designed to make women's butts look smaller… and to make it harder for them to runaway.
Principal Gold: Malcolm, have you ever tried to run away in high heels?
Malcolm: No, sir, I…
Principal Gold: Not that easy. Not that easy…
Viola: What does your heart tell you?
Duke: What?
Viola: I mean… which one would you rather see NAKED?


text:
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Maritime Informatics Conference
18 maj 2015 09:00 till 16:00
Pascal, Lindholmen Science Park, Gothenburg
Welcome to the Maritime Informatics conference 18 May at Lindholmen Science Park, Gothenburg, arranged by Lighthouse and Viktoria Swedish ICT.
Maritime Informatics - the study of the application of information systems to increasing the efficiency, safety, and ecological sustainability of the world's shipping industry - is one of the most important topics for the future of the maritime sector.
The seminar is free of charge - however, the number of participants is limited. The conference will be held in English.


text:
Introduction: How to On/Off Room Light With TV Remote Control Very Easy Way
Hello, In this project I will teach you how to make your own remote control switch you need couple of components and your Tv Remote want to know more watch the video bellow.
Step 1: Watch the Video First
The video gives you all information you need to recreate the circuit. In the next steps though, I will present you some additional information.
Step 2: Gather All the Components You Need
Here you can find a parts list with example seller:
TSOP1738 38Khz Infrared Receiver: http://amzn.to/2mAtZzM
CD4017: http://amzn.to/2mB0AW6
D313 Or 1880 Transistor: Find From Your Nearby Electronics Shop
BC557 Transistor: http://amzn.to/2B2wBfh
100uf capacitor: http://amzn.to/2EJEnNk
470uf capacitor: http://amzn.to/2EJEnNk
104 capacitors: http://amzn.to/2B1Ipyj
1k Resistor: Find From Your Nearby Electronics Shop
7805 Voltage Regulator: http://amzn.to/2r7MMZ0
7812 Voltage Regulator: http://amzn.to/2DfjY5D
12v Relay: Find From Your Nearby Electronics Shop
12-0-12 Transformer: http://amzn.to/2B1V4kG
4007 Diode: http://amzn.to/2B2heTK
Step 3: Take Your Tv Remote
Take your own tv remote or any kind of infrared remote like a DVD player remote, DTH remote, Ac Remote etc.
I Have Tv Remote So I Use It.
Step 4: Create the Main Circuit!
This Is the overall full Circuit I am also adding only power supply circuit on next step 5.
Step 5: Power Circuit 12v and 5v Circuit
This Circuit is used to power the circuit and relay
Step 6: Success
This Is The final result, you can see
Step 7: Important Pin Configuration
Here I mentioned all important component pin configurations.
Be the First to Share
4 Discussions
Where is the avr code?
Would this work I I tryed it on my rooms lights or my loungerooms light??
you can use it anywhere
That's a neat control system, thanks for sharing :)


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We work towards a future where every woman with ovarian cancer has the earliest possible diagnosis, and the best chance of survival. Educating the medical professionals of today and tomorrow is a crucial part of this work.
Research shows that women with ovarian cancer are more likely to make repeated visits to the GP before being referred for diagnostic tests, and, almost half are diagnosed with another condition before receiving their ovarian cancer diagnosis.
Tackling diagnosis requires change at every point in the process, from updating public and GP knowledge, to improving access to diagnostic tests and developing healthcare systems to fast-track women through the required tests. A future where everyone gets the earliest possible diagnosis is an ambitious but necessary goal.
Building a strong foundation
The Target Ovarian Cancer essay prize is an open invitation to all undergraduate medical students to upgrade their knowledge of ovarian cancer by taking a deep dive into ovarian cancer diagnosis.
"Supporting doctors at all points in their career is essential. We are passionate that doctors of the future benefit from better knowledge and have the opportunity to learn about ovarian cancer in a way their predecessors never did." says Dr Sharon Tate, Head of Primary Care Development at Target Ovarian Cancer.
We were delighted to award Alice with the 2018 essay prize at the Medical Student's Day hosted by the Royal College of Obstetricians and Gynaecologists and the British Undergraduate Society for Obstetrics and Gynaecology.
"I had not appreciated how hard ovarian cancer is to diagnose. After completing the essay I had a placement in General Practice, several women presented with symptoms that can be associated with ovarian cancer. It was interesting to see how the response to these symptoms varied between different practitioners."
Alice's new knowledge will no doubt help her in her future career in gynaecology and sexual health: "There is a lack of awareness surrounding gynaecological disorders, it is very important to open the conversation and continue to de-stigmatise these topics so that people are more able to recognise what is healthy and normal and when to seek help."
Undergraduate medical students are invited to submit an essay to the 2019 essay prize.
What about the doctors of today?
Target Ovarian Cancer's primary care programme challenges today's healthcare professionals to set aside their misconceptions about ovarian cancer and modernise their thinking. Our e-learning modules and a GP Toolkit support GPs and GP practice nurses to update their knowledge and get symptomatic women on the right diagnostic pathway sooner.
We collaborate with leading educational partners to ensure that ovarian cancer is on the agenda at GP conferences and learning days today, and believe our essay prize is strengthening the ovarian cancer knowledge of the doctors of tomorrow.
Find out more
- Find out more about the 2019 essay prize
- Learn more about our research into diagnostic pathways for ovarian cancer
- Understand more about women's experience of diagnosis


text:
Stone Ocean, Part 3 (
Having been betrayed by her lawyer, Jolyne has been sentenced to fifteen years in prison. On her way to her cell, Jolyne falls over and begins unraveling into string. She realizes that she can control this string, and that no one else can see it. The guards take off her straitjacket and order her to get up. They take her to the level four maximum security prison, where she will spend her sentence.
Jolyne is then instructed to strip for an inspection. Once naked, she mocks the guards, earning the respect of Ermes, who is watching nearby. During the inspection, Jolyne spots her lawyer in the prison, who was there to hand over some papers. He feigns being respectable and noble to one of the guards. The guard gives him a note from Jolyne, reading that she will get back to her boyfriend, Romeo. Jolyne swears that she will escape Green Dolphin Street and enact her revenge.
In his car, the lawyer turns on the air conditioning, causing strings to come out of the fans and strangle him. His car crashes into the railway, heavily injuring him. Elsewhere in the prison, an unidentified prisoner carries the amulet Jolyne had received from her father.
|Jolyne Cujoh
|Judge In Jolyne's Trial
|Romeo Jisso
|Strip Search Staff
|Ermes Costello
|Prison Doctor
|Jolyne's Lawyer
| Stone Free


text: lindagray 0 Posted January 25, 2019 Types of rheumatoid arthritis There are several different types of RA. Knowing which type you have may help your doctor provide the best type of treatment for you. Types of RA include: Seropositive RA: If you have seropositive RA, you have a positive rheumatoid factor blood test result. This means you have the antibodies that cause your immune system to attack your joints. Seronegative RA: If you have a negative rheumatoid factor blood test result and a negative anti-CCP blood test result, but you still have RA symptoms, you may have seronegative RA. You may eventually develop antibodies, changing your diagnosis to seropositive RA. JIA (juvenile idiopathic arthritis): Juvenile idiopathic arthritis refers to RA in people younger than 17 years of age. The condition was previously known as JRA (juvenile rheumatoid arthritis). The symptoms are the same as those of other types of RA, but they may also include eye inflammation and issues with physical development. Seropositive rheumatoid arthritis Seropositive RA is the most common type of RA. This type of arthritis may run in families. Seropositive RA may come with more severe symptoms than seronegative RA. Presenting symptoms of seropositive RA can include: morning stiffness which lasts 30 minutes or longer swelling and pain in multiple joints swelling and pain in symmetrical joints rheumatoid nodules fever fatigue weight loss RA isn't always confined to the joints and some people with seropositive RA can experience inflammation in the eyes, salivary glands, nerves, kidneys, lungs, heart, skin, and blood vessels. Quote Share this post Link to post Share on other sites


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NEW YORK – JPMorgan Chase & Co. reported strong third-quarter earnings Wednesday as its thriving investment banking business more than offset the rising loan losses that the bank warned would continue for the forseeable future.
JPMorgan, the first of the big banks to report earnings for the July-September period, reported a $3.59 billion profit but also said it roughly doubled the amount of money it set aside for failed home and credit card loans in the quarter.
Banks have predicted for some time that their loan losses would keep rising. And in JPMorgan's earnings statement, CEO Jamie Dimon confirmed that this trend continues.
"Credit costs remain high and are expected to stay elevated for the foreseeable future in the consumer lending and card services loan portfolios," Dimon said.
Investors didn't seem troubled by the bank's dim credit outlook, and likely were more focused on the fact that big profits in divisions such as investment banking helped the New York-based bank earn 82 cents per share during the third quarter. Analysts forecast a profit of 52 cents per share.
JPMorgan said its investment bank net income came to $1.92 billion, up $1 billion from a year earlier as fixed income trading thrived.
The company's stock, which closed at $45.66 on Tuesday, rose 4.5 percent to $47.70 in premarket trading Wednesday.
JPMorgan, the nation's largest bank by assets, has been considered one of the strongest financial companies during the past year's turmoil. It has performed better than other large competitors in part because of its relatively light exposure to troubled subprime mortgages and commercial real estate.
However, traditional residential mortgages and home equity loans as well as credit cards continue to default at a rapid pace and that has eaten into JPMorgan's profits.
In its earnings statement, the bank also described the near-term path of the economy as uncertain.
JPMorgan's loss provision to cover current and future home loan defaults jumped to $3.99 billion, while its provision for credit card losses surged to $4.97 billion.
Credit card defaults and mortgage losses are likely to continue to creep higher and lag an overall economic recovery. Losses on credit cards typically mirror unemployment, which rose to 9.8 percent in September.
Economists predict the jobless rate will eclipse 10 percent in the coming months.
JPMorgan's said the percentage of credit card loans it wrote off as not being repayable in the third quarter reached 10.3 percent of its total portfolio.
Loan losses were also pushed higher by weakness in the portfolios JPMorgan acquired when it purchased the failed bank Washington Mutual a year ago.
Fixed income markets accounted for two-thirds of the investment bank's $7.51 billion in revenue. While the company's trading operations were strong, JPMorgan was also able to write up the value of some investments that have started to recover after souring during the peak of the credit crisis.
Overall, JPMorgan generated $28.78 billion in revenue during the quarter, better than the $24.96 billion predicted by analysts.


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Rapper feuds. Football celebrations. There's a lot going on in the trending word list from September 7–14, 2108. Payola A feud between rappers Nicki Minaj and Cardi B ballooned to new heights this week, with Cardi allegedly throwing a shoe at Nicki and the Starships singer accusing the "I Like It" rapper of earning her success thanks to payola. So what's payola? Clearly that was the …
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John Ryan Serving Dish in black stoneware. John studied his craft in Thomastown in Co. Killkenny, graduating at the top of his class. Now a master potter, he gathers his inspiration from the constantly changing landscape of the 'Wild Atlantic Way' where he resides. Each piece is designed, handcrafted and fired by John at his workshop in Sligo, Ireland.
Approx. Dimensions:
Medium: Base Diameter 21.2cm / Top Diameter 23.2cm / Height 4cm
Large: Base Diameter 26.6cm / Top Diameter 29.4cm / Height 5cm
Due to the handcrafted nature of these objects, variations in glaze colour may apply.
All John Ryan's work is food safe, dishwasher safe and oven proof.


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Transform your wedding style with Retro Bridal Makeup Inspiration: 1920s -1970s
When it comes to picking a style for your big day, you need something that will make you look and feel fabulous. Choosing a trendy makeup look that is a passing fad will only make the look date quickly. When you look back on the photos of your special day you want to feel proud and nostalgic, not cringe wondering what you were thinking. You want a look that stands out from your daily makeup routine, something flattering and beautiful.
This is why so many brides opt for a vintage or retro bridal makeup look. From the 1920s to the 1970s there is a whole array of stunning looks to be inspired by. Whether you opt for a vintage dress with matching accessories and hair and makeup that are true to the era or choose the vintage makeup to go with your classic or modern dress, there are many ways to wear vintage.
The 1920s
In the 1920s the flapper style was massive, there was something slightly androgynous about the style and hair was cropped. The makeup from this era is a beautiful choice for your wedding day as it radiates traditional Hollywood glamour.
The ideal 1920s base is matt porcelain foundation to create the silver screen starlet look. Red lips were very popular in the 1920s, but rather than a shocking shade of poppy think more crushed raspberry or blushing rose. Lip stain also has a 1920s vibe to it! If red is too strong for you or you'd rather something more subtle for your wedding day, then perhaps opt for a plum or claret coloured lip stain.
Smokey grey eyes were very popular in the 1920s, and coal was often used to create this sexy smokey effect. Luckily these days we can use eyeshadow, kohl liner and plenty of blending to pull off the look instead! Don't forget to add little flicks of liquid liner. For the blush, a healthy flushed glow was order of the day. You need to look like you've been dancing the Charleston! To really look convincing team it with a little beauty spot, they were all the rage in the 1920s.
The 1930s
The glamour and feeling of luxury were the same as the 1920s but things were a little less theatrical and dramatic when it came to makeup. If you're after a 1930s fashion look you'll want to aim for screen siren more than the average girl. The economy was in crisis, but in Hollywood, it was all lashings of silk, diamonds and cocktails. Think Art Deco, think luxury, think sexy slinky figure-hugging dresses.
As for the makeup, more natural shade of foundation was preferred, enhanced with a touch of pale pink blush. In the early 1930s, no rouge or blush was used at all, but later on, a little touch became fashionable. Soft purple and raspberry became were the most common blush shades. The smoky eyeshadow look evolved, with a darker shade used in the eye socket to give a deep-set effect. Popular eye shadow colours were bright blue, violet, green and brown.
Eyebrows were plucked until they were very thin and pencilled in with long exaggerated lines, they would then be slicked down with petroleum jelly. Drawing in a fake elongated cupids bow was fashionable, and lipstick shades such as pale pink and raspberry were popular at the beginning of the decade, but by the latter half rich reds became favourable again.
The 1940s
The war had a massive impact on the fashions of the 1940s, and wedding gowns tended to be very minimalist because of it. Most 1940s wedding gowns incorporated a sweetheart neckline and Basque waist. If you love the 1940s, you may rather a 1940s style swing dress than the traditional wedding dress of the era.
Team this style with victory curls, and an authentic retro bridal makeup look. The makeup of the 1940s evolved to become much more natural. Face powder was still popular, but a heavy base wasn't as popular as it had been in previous decades. Bright flushed cheeks warmed up the more natural skin palette, and grey and browns eyeshadows were favoured with a small hint of eyeliner.
The over-plucked eyebrow look was fading and a more natural look was preferred, though a more natural shaped brow was still shaped, defined and preened. Lips were made to look full and soft, often by drawing in a fake top line. Shades of red were very popular in lipstick, covered the brightest blood red to tangerine tinted to deep scarlets and crimsons.
The 1950s
For the 1950s wedding look, think tea-length dresses, vintage lace and pin curls. The post-war austerity was over, it was time for a new flavour of glamour to be released.
The 1950s face used a thick creamy foundation base, set with just a dusting of flesh coloured powder. Eyebrows were neatly tapered and defined with pencil and eyeliner was winged. The length and depth of the wing depended on personal choice and just how glamorous you wanted to be, with filmstars opting for a dramatic look and the average woman opting for a softer style.
Glamorous red lips were hugely popular in this period, most women followed their natural lipline while stars of the silver screen exaggerated the cupids bow with a false line. Pastels were very popular, especially pinks and peaches. Eyeshadow was subtle, with the focus being on the lashes and sexy winged eyeliner. The whole look was set off by a tiny application of subtle blush on the apple of the cheeks.
The 1960s
The overall style of the 1960s is rebellious and coquettish, think cropped hair, mini skirts and the pillbox hat. The makeup that epitomises this era was sexy and liberated. Some girls favoured the natural look, but for others, the makeup style was beautifully glamorous.
The foundation was formed from pressed powder, finished with peachy natural blusher. Pastel eyeshadows were very popular, shades such as baby blue or a light shade of golden-green really sum up this era. Dramatic eyeliner was still popular, but rather than the elegant flicks of the 1950s, the 1960s look was heavier with a blunter line. False eyelashes were on trend and really created the doe-eyed look that is associated with this period.
Eyebrows were thick and well-defined, yet neat and well-kept. The most popular lip look was to use a pale pink or nude lip liner to define your natural lipline and then to fill in your lips with a shell-pink lip gloss or pale pink shimmery lipstick.
The 1970s
The sense of freedom and self-expression that started in the 1960s was even stronger by the time the 1970s came into play. A strong sense of the bohemian is the way to really sum up the 1970s style. Long flowing gowns, embroidery and floral garlands with loose wavy hair are a perfect way, to sum up, this time.
For the makeup, like the 1960s, there were still those who embraced the natural look. These were the girls who were rebelling against the immaculate idea of the 1950s housewife that their mothers had been. On the other hand, there was a different type of rebellion going on. Disco culture and avant-garde punk! The disco look used glitter and gloss and an abundance of shimmer. The punk look involves the serious helping of rock-chick style, lashings of glossy red lipstick and smudgy smoky eye makeup.
The makeup of this time was very expressive and individual. Gone were the soft pastels and delicate tones of former decades, replaced instead with harsh strips of blusher, strong colour palettes, unnaturally pale skin and dramatic brows. Lipliner was out, but making a statement was certainly in.
Each decade had its own distinct retro bridal makeup style. Whether you choose to draw on aspects on a particular era or embrace it fully. Whether you choose a more modern take on it or opt for an authentic vintage look. Whether you go retro with just your makeup or your full attire. There is something in the vintage makeup world for everyone, and it's a fabulous way to look beautiful with a timeless look that will make you feel fabulous on your special day.
For more makeup inspiration follow this link!
LJ x
Photographer credits in order:
(Instagram photo by me!)


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Can you imagine that ad running now?!
Daily Archives: 2009-02-27
It's funny how you have days when it seems like everything clicks. Back at the end of last year we spent some time in the bath with the camera, just being silly, taking underwater shots with the flash, high iso / low light stuff. It was great fun gurning for the camera underwater.
Periodically i'm going back and looking at the pictures just because they make me smile, and always seem to find one i'd missed before that just slaps me about.
As you might imagine there are quite a few you really wouldn't want to see…


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The oldest baby-boomer this year will turn 70 while the youngest, 50. So what do these numbers say for the savvy salon owner?
For starters, there will be increased demand for anti-aging services. Whether that be focused on reducing wrinkles, soothing aching muscles, or looking good in general, that industry looks at a projected revenue of $300 billion this year. That's an immensely huge market to tap into if you are planning to focus on providing services for the elderly. Expect that there will be an exponential rise in the demand for creams, lotions, moisturizers and oils, masques and wraps, skin protectants, and spa and skin care accessories.
Similar increase in demand of cosmetics and cosmetic applicators are also in the cards in the quest to look youthful with the use of make-up. Putting together a natural look is also going to be popular to contrast ornate clothing that are being showcased in New York's Spring 2015 Fashion Week.
There is also a predicted rise in 'retro' hair styles. Nostalgia aside, baby-boomers may want to revisit their youth by sporting 'dos reminiscent of their generation. Short bobs, beachy waves, and soft volumes are seeing a comeback, and braids - from simple and sleek to intricate or wild - are going to be all the rage in spring and summer.
As to hair color, 'babylights' are getting a lot of rave, and so is 'Marsala,' the hair color of the year that represents robust and healthy wine red. 'Aubergine,' on the violet spectrum of the wine reds, and 'merlot,' a shade made of equal parts violet and red and easily adjusted to work with all skin tones, are expected to turn heads. For baby-boomers who have relaxed into a comfortable acceptance of their golden years, expect 'silver fox' hair color requests, such as those worn by screen legend Helen Mirren.


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Women's Clothing
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Women's Open Draped Front Relaxed Cardigan Sweater
June 8, 2020
Loved the sweater good quality, but wish the front was a little longer so I could wrap around my neck and the back was a little shorter.
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Love them. Fit perfect, look very classy. I bought the red and also black. Thank you
MOA Collection Women's Solid Casual Tunic Top. Plus Sizes Available.
November 4, 2019
Wish it was 1-2 inches longer. It is more like a shirt than a tunic. Nice fit, lightweight fabric.
MOA Collection Women's Bodycon Biker Shorts
July 9, 2020
Nice pattern, looks just like the picture. Thin but great for the summer. I could have bought a size down.


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What this report finds: Income inequality has risen in every state since the 1970s and in many states is up in the post–Great Recession era. In 24 states, the top 1 percent captured at least half of all income growth between 2009 and 2013, and in 15 of those states, the top 1 percent captured all income growth.


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We are always moving forward in order to better serve our customers. KLP is a member of Lightning Protection Institute, Forest Fire Lookout Association, and is a UL listed contractor. In addition, we have on staff an LPI certified master installer with over 36 years of experience in the industry.


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Writing school-specific cover letters is a pain, and asking applicants to write an essay on the topic of "What special qualities I would bring to your department" is moronic. But I've heard that some schools that aren't in the Leiter top 50 toss files out based solely on the cover letter: if it's generic, the file goes. At first, I was scandalized. They might be eliminating loads of good candidates! But they're not worried about eliminating good candidates. They know that, with 100 or 200 (or 300 or 400 or 500) files, they won't have trouble finding 12 candidates who are good enough. And what they're looking for are 12 candidates who are good enough and who actually show some interest in the job. So what they're doing isn't crazy. (Yes, you could show interest at the interview. But why should they wait until then? They can find 12 people who, before the interview, have evinced particular interest.)
Wednesday, October 31, 2007
It's Raining Men! Hallelujah!
7 comments:
Yup, that's right!
Start Googling hiring Departments now!
- October 31, 2007 at 5:56 PM
- Inside the Philosophy Factory said...
I do think that depatments should put the specifics they'd like addressed in the ad itself. Forcing someone to guess which part of the mission statement is the crucial bit is pretty pointless.
On the other hand, when an adverstisment asks for an explanation of experince teaching and experience with diversity, the letter should cover that.
- October 31, 2007 at 7:28 PM
Something I've encountered a couple of times is an ad in JFP, the Chronicle or various other sources may be rather basic, while the ad on the college/university HR site is somewhat more detailed. In the case of a job I sent out materials to earlier this week, the information seemed very important (specific duties of the position missing in the widely published ad).
If I were paranoid, I would wonder if this means there's a strong inside candidate, but I am hoping to hold off on paranoia for at least a couple more weeks...
Anyhow, in addition to googling departments, double-checking HR sites is a good idea. Some ads tell you to do this anyway, but in the case of the job I applied to earlier in the week, there was no such indication.
- November 1, 2007 at 7:05 AM
languagepolice -- Schools are not required to advertise in JFP. One sign that there's an inside candidate is that the job is not advertised in JFP but only in some other, less well-known venue. So that the job was advertised in JFP is a good sign. Or at least there could be worse signs.
-- That Guy
- November 1, 2007 at 7:10 AM
For some reason, I was under the impression that advertisements had to be widely distributed in various venues for affirmative action purposes. Something to do with encouraging underrepresented candidates by making sure that they really knew of the opening. Our department still gets emails and paper mailings advertising positions widely--even those I'd seen months before in JFP, Chronicle, HigherEdJobs.com, etc. When I asked the administrator, she said AA was the reason for the redundancy.
But then I have also noticed the barely advertised jobs as well, but figured the college was on a tight budget.
- November 1, 2007 at 7:30 AM
Anon 7:10 (aka That Guy) - Thanks. That will help defer any application madness for at least a little while longer...
- November 1, 2007 at 12:50 PM
thanks for the post. i still think it's moronic. and while this might generalize for some teaching schools and non-ranked research schools, I find it hard to believe.
I've found a lot of helpful info about aspects of the dossier and the application process from many sources, but the cover letter business is the most anecdotal and least consistent so far. Some just throw them out, others want a bare minimum outlining what's in the dossier, others want a tailored personal statement. Some say you should say a lot, others say that saying too much can only put your foot in your mouth, and make the rest of your dossier seem redundant.
Unless the ad says otherwise, I'm still prone to keeping it minimal.
thanks for your input, though
- November 5, 2007 at 1:57 PM