text:
Audit Manager at Accounting Firm
Los Angeles, CA 90024
Our client, a multi-location accounting firm servicing the Western United States, seeks an experienced accounting professional to fill their Audit Manager role.
The Audit Manager liaises between the Partner, client and professional staff and manages multiple auditing and accounting projects, client engagements, schedules, staff and workflow in addition to developing staff and new business for the Firm.
Primary Responsibilities
- Responsible for all phases of an audit, compilation, or review engagement
- Manage client accounts (communicates progress of engagements and issues)
- Liaise between partners and clients
- Advise clients
- Plan, schedule and staff engagements
- Review and approve staff assignments
- Prepare engagement letters
- Evaluate internal controls and work programs
- Adheres to engagement time budgets
- Supervise staff (review and approve documents prepared) and provide on-the-job training
- Analyze and recommend solutions to potential issues
- Review financial statements, reviews and other deliverables for professional and firm compliance
- Works to develop responsible, trained staff by assisting in performance evaluations
- Prepare client invoices and assist in collections as needed
- Assist with recruiting, developing training aids and instruction in professional development programs
- Special assignments and reports
- Develop, coach and train senior, semi-seniors and staff accountants
- Assist with performance reviews and evaluations
Working Conditions:
- Frequent same day travel for in office work, meetings, and seminars
- Occasional out-of-town travel
- Occasional to heavy overtime work depending on time of year
- 40+ years of continuing professional education per year to maintain and develop skills
About You:
- 5+ years' experience in public accounting showing progression in complexity
- 2+ years' experience in a management position
- BA degree (or higher) in accounting
- CPA license (current and valid)
- SEC experience (PLUS)
- Advanced computer skills and accounting/audit software
Equal Opportunity Employer considering qualified candidates in accordance with state and federal laws, including those with criminal histories, in a manner consistent with the City of Los Angeles' Fair Chance Initiative for Hiring Ordinance.


text:
Whether you're an experienced event organiser or new to it, mitingu's support team are here to help make your events a great success.
There's a Support tab on every page of this site, from which you can raise support tickets or access the Knowledge Base (find answers to common questions and how-tos). We aim to respond to all support tickets within 2 hours (Mon-Fri 8am-8pm UK time).
Support tickets and the Knowledge Base can also be accessed directly from your mitingu account. Click on the ? icon on the top bar in administration portal.
If you'd prefer to speak to someone then call us on +44 (0)1608 495288 and speak to a member of the technical team.

subset: commoncrawl


text:
Brown Trout Streamer Tee 3XL only
Scoop up the last of our Brown Trout Streamer Edition tee while they last!
Once they're gone, they're gone!
•Warm Grey (referring to color not temperature) Heather Tee
•Super Soft 60/40 Cotton Poly blend
•Hand Drawn design, screen printed locally in Buffalo N.Y.
•Features a back print and chest print.


text:
Man Bashed, Robbed In Wallsend
Thugs even took his shoes.
A man has been knocked unconscious during a violent robbery in Wallsend.
The 25-year-old was hit over the head with a metal bar by a group of thugs near the Clover Carwash just before 10pm last night.
When he came to his watch, phone and the shoes off his feet had been stolen.
The victim walked barefoot to the local McDonalds to get help before he was transported to the John Hunter Hospital.
Police are now on the hunt for four men wearing dark-coloured clothing.


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The ice of winter has finally thawed. I have thawed. We seemingly skipped spring and have already arrived at summer. I intended to write more in this post, for my sake (and yours, I suppose), about our days, but to sum it up, in no particular order: we got our roof replaced (there goes our… Continue reading spring thaw.
one and a half.
Today, Nolan is one and a half years old. One and a half. What. I feel like it was yesterday that he was nuzzling my neck with baby breath. It's also strange because I feel like every month he is a different person. Yet, this entire time, he has been the same person. It is… Continue reading one and a half.
hyggelig months. kind of.
What I typed in January: Since I'm not on Facebook anymore, and I'm kind of slowing down from everything in general, I thought it would be good to start writing blog posts again. When I have time. Usually during the child's nap. Or one of the many snow days we've had so far this month.… Continue reading hyggelig months. kind of.
rest. be. breathe.
Sometimes I feel like I'm not doing enough with my life. As if I'm not doing the things God intended for me to do. As if there's so much to do that's not being done. As if I'm not inspiring anyone anymore. I have this mental to-do list in my head of the things I want… Continue reading rest. be. breathe.
the year of: hygge.
Resolutions? Bah. Never really works out for me. No one needs a huge list of goals at the beginning of the year set with great intentions but then becomes some odd to-do list and you feel like a failure when you don't do something so you give up altogether (yes, that was a long run-on,… Continue reading the year of: hygge.


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Abstract painter Wong Perng Fey's latest solo exhibition is entitled Impetus.
The exhibition will show six large panelled works produced during his eviction and the closure of HeiQiao village in Beijing where the artist had resided for seven years.
According to the gallery's press release, Impetus is a parting note, echoing the the artist coming to terms with the eviction of the artist colony in HeiQiao village.
The press release also states that the artworks reflect his internal struggles - the displacement of his work environment and "coping mechanisms" in which he had developed and found solace over the years.
HeiQiao village, located in south-eastern Beijing, is often referred as an "epitome of the development in Chinese society". Prior to its closure in April 2017, it had the largest cluster of art studios in Beijing since it developed in 2006.
The exhibition will be launched on Jan 6 at 5pm.


text:
If you are a User who needs information about their Personal Data, contact the Owner directly using the contacts below.
If you are the owner of this privacy policy, head to the iubenda website to understand why this policy has been deactivated.
Postcards From Jesus, 2967 Michelson Dr., Irvine, CA 92612, firstname.lastname@example.com


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- How Effective Is Your Corporate Compliance Program?
- April 13, 2017 | Author: Benjamin P. Butterfield
- Law Firm: Lowndes, Drosdick, Doster, Kantor & Reed Professional Association - Orlando Office
- On February 8, the Fraud Section of the United States Department of Justice (DOJ) posted on its website a document entitled "Evaluation of Compliance Programs" (the "Guidance"). This is the first formal guidance issued by the Fraud Section of the DOJ since the Trump administration took office. In the context of an investigation where your compliance program must be evaluated, how would your company fare?
The DOJ recognizes that every business is different. The Guidance provides a series of questions that captures the DOJ's most current thinking on what constitutes best practices in an effective compliance program. A compliance program should be adapted to each company's unique culture and particular risks - and the program needs to be supported by the words and deeds of all of management. The Guidance clearly addresses this issue, sometimes referred to as "tone at the top". This isn't the only area in which companies often fail the effectiveness test.
Many companies have a compliance program that includes policies and procedures but lack the appropriate structure for response and remediation. Some companies have a clearly defined compliance and remediation program but have not properly trained senior leaders and other stakeholders or thoroughly communicated the program across the company. In many instances, companies do not regularly evaluate their compliance program to ensure its relevance as the business matures or the landscape in which they operate changes.
Establishing an effective compliance and ethics program has become a necessity to protect any highly regulated organization, and a critical component of any company's strategic and operational decisions. For a compliance program to be effective, as the Guidance clearly demonstrates, it needs to be more than a piece of paper; it needs to be customized, operationalized, communicated, institutionalized, and evaluated. A copy of the Guidance can be found here.*
Keep in mind that the Guidance is not a form or a formula. It is a useful resource for benchmarking and assessing your compliance program, or designing and implementing one from scratch. The Guidance can also be a resource for directors and officers, to help them understand whether their company's compliance program will satisfy the DOJ's expectations.
*Compliance officers and practitioners will recognize that many of the topics discussed in the Guidance emanate from other materials, including: the United States Sentencing Guidelines; A Resource Guide to the U.S. Foreign Corrupt Practices Act published in 2012 by the DOJ and the Securities and Exchange Commission; Good Practice Guidance on Internal Controls, Ethics, and Compliance adopted by the Organization for Economic Co-operation and Development ("OECD") in 2010; and Anti-Corruption Ethics and Compliance Handbook for Business published in 2013 by OECD, the United Nations Office on Drugs and Crime and the World Bank.


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New Year's came and went, so it's time to set our sights on 2018! Why Choose a Primary Focus? Many people choose a New Year's resolution and then promptly fail to stick with it after a few weeks or months. But the real surprise is that they fail to restart the resolution after they fail. … Continue reading 2018 Primary Focus
Short Life Advice is Useless
Photo by rawpixel Compressing Knowledge Let's say I'm reading a non-fiction book on a subject I find interesting. I'm learning a lot. And as I go through the text, I highlight sentences and passages that stand out to me. When I finish the book, I leaf back through the pages and review the highlights. … Continue reading Short Life Advice is Useless
Dealing with Resistance when Learning Something New
Photo by Green Chameleon on Unsplash I recently dived into learning about Ethereum and the Solidity programming language. This is partly motivated by seeing the huge potential blockchain technology has for changing our lives (I want to ride this new technological wave) and partly because it's a total paradigm shift (and my brain loves those). I have a … Continue reading Dealing with Resistance when Learning Something New
Why do You Avoid Difficult Thoughts?
Everyone's mental landscape is different. The way I have internalized the world and how it functions is different from how others see it. When two people look at the same scene, they will have a completely different interpretation. But there are things that a lot of us have in common. I'll outline a few ways … Continue reading Why do You Avoid Difficult Thoughts?
Collecting and Compiling Personal Wisdom
Reading isn't an activity for me, it's a default. Commuting to work? Read a book on my phone. Work break? Read an article. Lazy Sunday afternoon? Fire up the good ol' Kindle. I'm 27 (June 2017) and it's been years since I was able to simply hold all the information I need in my head. I … Continue reading Collecting and Compiling Personal Wisdom
Chasing Ideas
Sometimes I have a whole aquarium of unfinished thoughts and half-baked ideas in my head. They tend to stay that way if I don't do something about it. I can remember such an idea after years of not thinking about it, and it's still half-baked. The only way I've found to develop it into a … Continue reading Chasing Ideas
How to Pursue ALL Your Interests
A Jack of All Trades - a person who can do many different types of work but who is not necessarily very competent at any of them. The name 'Jack' was used in English to refer to 'the common man'. You can find it all the way back in 1390, in Confession Amantis, by John … Continue reading How to Pursue ALL Your Interests
Thinking in Organisms to Facilitate Personal Growth
I'm a big fan of metacognition i.e. thinking about thinking, or an awareness and understanding of one's own thought processes. This includes knowledge about when and how to use particular strategies for learning or problem-solving. Discovering and exploring new thinking strategies can expose a lot of "faults" in our mental processes. When I say faults … Continue reading Thinking in Organisms to Facilitate Personal Growth
Lessons From Living in a Subjective Reality
Following the rise in popularity of the simulation hypothesis, I decided to return to the concept of subjective reality. I've read about it a lot but never gave it a proper shot. You probably think you live in an objective reality, in which there exists a physical universe and you are an organism living on … Continue reading Lessons From Living in a Subjective Reality
Public Writing as a Thinking Tool
When I'm solving problems only in my head, it's hard to see the big picture. There's a limit on the number of units I can hold in my working memory at any given time. And the connections between them are often fuzzy. When I write things down, define the problem, goal or action steps clearly, I … Continue reading Public Writing as a Thinking Tool


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Project Details
We re-designed Booher Consultants website to help strategically brand, promote, and market their newly re-designed website. The client had a existing website, but needed a modern and fresh start. We have succeeded in helping them generate more leads by creating a new user interface and user experience while browsing site. They had an old, cluttered, and hard to navigate website and needed an increase in online leads. We are helping them maintain a healthy website and online marketing goals.
Their website has multiple custom developed components such as an online training portal, that allows for their trainers to login and have access to materials that they're strictly granted permissions to based upon what the administrators would like to share with certain roles. They are also able to register customers for training classes and charge them for the class, while sending the customer custom emails, like their ticket for the event that can be scanned when they enter the event. This allows the administrators to review statistically who paid and who attended the event.
We look forward to continue our relationship with Booher Consultants.


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Beginners Guide to Buying a Sheepdog
A large percentage of people coming here for training, do not possess a suitable dog. Therefore we have drawn up a few guide lines to help those that may want to progress further with another dog.
We can divide the Border Collie into four groups
- ISDS registered (International Sheep Dog Society)
- Non-registered farm type dog,
- Kennel Club registered
- Other herding breeds or cross breeds
To clarify the types of dog
- ISDS registered dogs will have been bred specifically as working stock dogs. The breeding is carefully monitored by the ISDS and has been selectively bred by competent shepherds and farmers over the last 100 years. All breeding dogs must pass an obligatory eye test.
- Farm type non-registered dogs are not usually selectively bred and frequently carry major faults I.E. casually bred and ofter mongrel heritage!
- Kennel Club registered dogs are no longer bred for work, mainly show standard, confirmation, and colour The instinct has become very diluted and in most cases extinct.
- Other herding breeds have usually been bred for specific terrain and specialised jobs, not always suitable for the novice handler as the basic instinct is more complex.
The next hurdle is deciding whether to buy
A puppy
Starter dog
Fully-trained dog
Obviously finance will be the deciding factor in most cases, however it is sometimes false economy to buy a puppy.
- Inexpensive to buy
- Will bond with owner more easily and can be socialized to suit the enviroment
- Cannot start to be trained for several months until it shows instinct and is sufficiently mature both mentally and physically.
- Cost of vaccination, worming,micro-chipping and food will probably bring it to the same price as a starter dog. It can always be sent away for training by proffesionals which makes it even more expensive.
- May not always work, temperament will not be developed sufficiently to assess its potential at such a young age
Remember, buying a puppy is always going to be a gamble, as it may not turn out to be suitable for your needs, and temperament either too strong, or too weak. Not all dogs however well bred ,will possess the necessary instinct. ISDS dogs have a greater chance of being successful due to more careful breeding.
This covers quite a broad spectrum and starter dogs can be aged anything from 8 months to approx 18 months. They can be just going round sheep showing basic natural instinct to a dog having a stop,left and right flanks and maybe starting to drive.
- You can see the formed temperament and instinct.
- Continue training immediately to suit yourself.
- Not fully trained,therefore handler must be knowledgeable enough , or be able to have experienced help close at hand to continue the training.
- One single cash outlay, it may be more expensive.
- Unable to do proper job on as needs further training.
Although more expensive, only the same financial outlay at the end of the year after keeping a puppy for the same period.
- You can go out immediately and do a job of work, very essential for most larger farmers, as time is precious. Many hours are required to fully train a dog.
- If you do not have the required skill to train a dog or are too busy.
- Very expensive to buy. Handler must be able to work a fully trained dog correctly on voice and whistle commands or the dog will deteriorate.
It is very difficult to decide whether to buy a puppy,starter dog or fully trained dog. Obviously finance will be a deciding factor in most cases, however sometimes it is false economy to buy a puppy.


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<Mongoose> anyone want to test OR? =)
<zakk> does it run on OS X?
<Mongoose> what arch?
<zakk> ...
<relnev> xwins: hold me
<xwins> relnev: I am disinterested at this time.
Just got an AMD MP 2100 in the mail from vogon (sort of from Ryan also)
Hopefully I can get the parts together to set us up the working x86 box
with this...
From http://www.fbi.gov/employment/faq.htm:
I just want to be an FBI "Profiler," where do I begin the application
You first need to realize the FBI does not have a job called "Profiler."
The tasks commonly associated with "profiling" are performed by
Supervisory Special Agents assigned to the National Center for the
Analysis of Violent Crime (NCAVC) at Quantico, Virginia. These FBI
Special Agents don't get vibes or experience psychic flashes while
walking around fresh crime scenes. It is an exciting world of
investigation and research--a world of inductive and deductive
reasoning; crime-solving experience; and knowledge of criminal
behavior, facts, and statistical probabilities.
The modem has been fine lately...
In Vice City I went into the the army base and stole this leet chopper
that shoots rockets and can do vigilante missions but still listen to
the radio. Still haven't seen a tank in there.
Why does the cable modem take a shit every night when I go to sleep?
Well. I'm pretty fucking happy this Mac works.
Ryan (icculus) and Greg (clutteredmind.org) stopped by at the most
appropriate time, which was nice. First, we tried swapping the
power supply with the one from the old icculus.org box, which works
better, but wasn't the problem with this. Took out every card besides
the video
swapped out the RAM, etc. Basically when they left about 30 minutes ago
we thought it was the HighPoint ATA100/RAID controller. However,
I let it run with the tomsrtbt disk, and found that it rebooted anyway
even with the HighPoint controller disabled in the BIOS.
So, right now it's pretty much got to be either the motherboard, or
the CPU.. :|
I really need to get a job so I can just put down the money for new
Got a number of suggestions for purchasing a UPS, and/or trying
another circuit. I think the first thing I'm going to do is remove
the extra netcard I'm using to NAT my connection to the mac and my old
machine which my brother now uses
I'm so annoyed right now.
For some reason, I'm guessing the power supply is bad (which seems to
happen a lot to me...), this, my main x86 box keeps randomly rebooting.
[ebuild U ] sys-libs/glibc-2.3.1-r2 [2.2.5-r7]
Hello loki_patch breakage.
W00t, just got rune!
"Direct Connect", a p2p network, is worth it just to see the idiots
banter with each other in the chat on each hub.
Actual Quote:
[ 18:14:33 ]<Black> fuck u asshole
[ 18:14:57 ]<Black> and if your gonna say allelujia spell it right
<icculus> zakk: road trip!
<hendersa> Man, icculus and zakk in a van across country. Can you
imagine the amount of hair that will need to be vacuumed out of that
thing by the end of the trip?
Holy shit, it's snowing.
The downloading has been nice, I still need to get one of the isa
ethernet cards working so I can toss it in the firewall with my pci
ethernet card that's already in there.
If only the dell worked.
Bloody piece of shit, just had to reboot it.
So the CC that was paying for the 56k net connection changed numbers.
Thus, we didn't update the ISP with this new information, and they
didn't tell anybody that they weren't getting paid.
So now I've got a cable modem which is fine except I can't get
dhcpdchdcodcdcpd working with it in lunix. So now I have 310 messages
waiting for me in my e-mail...
Samsung finally sent me a replacement hard disk. They definately don't
have their shit together like maxtor though, this thing came in a box
that is falling apart. No idea what to do with 160 gigs (total) of hard
disk space.
Though I do plan to switch back to this hard disk, which is faster and
quieter, not that hard disks are particularly loud in the first place
(at least the slower maxtor isn't).
Geez, been up all night playing Vice City.
My assets:
Boat place, Strip club, Cab company, Mansion, Ice Cream Factory, some
shack on the island with the arena on it.
I failed the road test again :|
Paraport parking is such a bitch with a fricken huge van.
The instructor was better than the last guy though.
The last guy was some lunatic who refused to talk during the thing.
I got Vice City at BB after costco screwed me over (apparently they
weren't planning on sending it any time soon). It's a great game.
Yes some of the magic is gone, it's no longer as brilliant to have
such an enviroment, but that doesn't mean it can't be fun.
I spent my first hour or so just screwing around in the city. Found
one hidden package. Died a lot, got busted a couple times. Had lots of
fun flying the RC plane over the city. The bikes are a whole lot of fun
too. I can't believe the beaches are /that/ huge. All the east coast
beaches I've been to have been a short jog from the street to the water
. Whereas the beaches in VC seem like a mile from the street to the
water, in some places, anyway.
Anywho, I'll play some more and maybe give a little mini-review, not
that there aren't many more out there.
<Crusader> they could hook up stalin's corpse to a turbine and power
moscow his body must be spinning so fast based on how far pravda has
Sci-Fi channel needs to play less pseudo-non-fiction and more
science-fiction. The pseudo-non-fiction stuff is just silly.
So 10.2.2 is out. The update is freaking huge though, 24 megs!
Funny, I have gaim-0.59.5 installed, and gentoo thinks I need to
'upgrade' to gaim-0.59.3...
<jvalenzu> I'm like hanoi jane but with less upper body strength
Get Job
Get GED
Get Drivers License
Going for my license on the 28th.
LWCE Preparedness:
Clean up Bugzilla...
Learn C 9.5%
Finish Secret Article X, for selling to one of the Linux rags.
need to fix secret game Y so it is compiled staticly first.
Clean up the Quake2 webspace/logo
---------Other Shit-------
More bitstream webspace cleanup?
Perhaps when bitstream actually gets updated :)
Mistwall website 1%
Get a Mac, so I can dick around with slackintosh/maybe help out a bit
-got a Mac, need CD burning capability.
moved to https://bugzilla.icculus.org/


text:
Volume 92 Issue 34 | p. 26
Issue Date: August 25, 2014
Issue Date: August 25, 2014
Quantum Chemistry's Modular Movement
ACS Meeting News: Software developers seek to reduce redundancy by writing reusable code
Department: Science & Technology
Keywords: quantum chemistry, software, reusable components
Keywords: quantum chemistry, software, reusable components
Modern chemists who want to use computers to predict molecular structures or probe the dynamics of chemical reactions have a wealth of quantum chemistry software packages from which to choose.
That's great for the scientists using the software. But for academic researchers who develop quantum chemistry software packages, it can mean months of code-writing drudgery.
Just as cars have fundamental components like transmissions and brakes, computational programs have core functionalities such as the ability to . . .
To view the rest of this content, please log in with your ACS ID.
- Chemical & Engineering News
- Copyright © American Chemical Society


text:
The Silent Invasion
- Miles Fielder
- 7 July 2010
(U) 66min
This British drama made in 1962 and set in an occupied French village during the early years of World War II feels like an episode of a television show – and well it might, given it was written by small screen legend Brian Clemens during his eight-year run on The Avengers. Directed with a distinct lack of cinematic flare by Frenchman Max Varnel (who subsequently relocated to Australia to direct Skippy and Neighbours), it nevertheless benefits from an intriguing scenario in which good German Captain Von Strafen (Eric Flynn) and local beauty Maria (Petra Davies) become pawns in the conflict between the Nazi oppressors and the French resistance even as they fall in love. Certainly, the film suffers in comparison to, say, Henry Georges Clouzot's occupation masterpiece Le Corbeau, but it's an interesting little film in its own right. Digitally remastered, no extras.


text:
It's easy to get a quick look at how a tweet is doing. Here's how to check your tweet activity on Twitter.
You might have a heavy duty analytics tool, something that produces more in-depth reports on your social media campaigns, but this is handy if you want to get a quick look at how a tweet is doing
First, find the tweet you want to check. Then, click or tap the three bars. From there, you'll be able to see profile views, impressions, and engagements.
Also see
- How to download your Snapchat Snapcode (TechRepublic)
- How to get started on Snapchat: A beginner's guide for brands(TechRepublic)
- Snapchat: 4 features to try out (TechRepublic)
- 4 tips for brands to tap into Instagram's high engagement (TechRepublic)
- How to add snaps to your Snapchat Story (TechRepublic)
- How to edit your Instagram posts (TechRepublic)
Erin Carson has nothing to disclose. She doesn't hold investments in the technology companies she covers.
Full Bio
Erin Carson is a Staff Reporter for CNET and a former Multimedia Editor for TechRepublic.


text:
You have until Feb 01, 2019 to return or exchange items bought after Nov 01, 2018. All other standard return policy conditions apply.
Product Highlights
Whether you're up a creek or up a mountain, the P15 Carry Harness for Camera Bags from Ortlieb is designed to keep your hands free, and your camera bag within easy reach next to your chest. This camera bag position is suitable for activities which require using your hands such as fishing, canoeing, and climbing. When you want to take a photo, simply reach into the top of your bag, retrieve a camera and shoot.
The P15 has 4 carabiners which attach to D-rings on the top and bottom of a user-supplied Ortlieb camera bag. Height and waist adjustments are quickly made via a ladder lock buckle located on each strap. When done for the day, simply put the P15 inside its storage bag and pull the draw cord closed.
|Polyester nylon
Top clip to buckle: 15" / 38 cm
Bottom clip to buckle: 22" / 56 cm
Bottom left clip to bottom right clip: 46" / 117 cm
|4.6 oz / 130 g
|Packaging Inforayxuwsferuadfuv
|Package Weight
|0.3 lb
|Box Dimensions (LxWxH)
|7.5 x 7.1 x 2.0"


text:
* Ray Ban RB4165 Justin Sunglasses Havana Frame Wine Red Gradient Lens are specially-designed to offer great comfort without compromising the style. For durability and strength, these Ray Ban Sunglasses are made from metal and a perfect accessory for everyday use.
* Lightweight plastic frames and arms.* Gradient lenses offer 100% UV protection.* Lenses are Rx-able (prescription ready).* Brand name at temples and upper right lens.* Protective case with fold-over snap closure included. * Nonadjustable nosepads for a personalized fit.* Clean and sophisticated, these modern have an unmistakable style that never goes out of date.* Made in Italy.* The Ray Ban RB4165 are a stylish Squared shape, a bold and classic style. * Frame is designed for men and women.* Comes with carrying case & cleaning cloth.
We ship to over 200 countries worldwide!
Free Delivery On Orders of 4 Pieces+
We accept Visa, Visa Debit, Visa Delta, Electron, MasterCard, MasterCard debit and JCB Cards by Credit Card payment. Payment is only debited from your card at time of dispatch.
You can contact us to pay by Money Gram, you will save more 8% off pay by Money Gram.
Customer Care
Copyright © 2015 Ray Ban Sunglasses Outlet.


text:
Ricobene'sWest Elsdon | Website Map
Find Parking | Menu
There are two ways to go at this Chicago-area mini-chain, which has been around since the 1940s: the Italian food route (sandwiches, pizza, spaghetti or mostaccioli) or the burger-dog-french fry route. If you want the true Ricobene's experience, try one of the massive breaded steak sandwiches smothered in cheese, peppers and marinara. The breaded eggplant parmesan sandwich is delicious too. This location draws students from nearby Curie High School, who come to hang, eat fries, drink pop and play video games. Each booth has its own little jukebox, stocked with oldies.


text:
Import Promotion Desk (IPD) - Partner of German import economy
The Import Promotion Desk (IPD) is the service provider for the promotion of imports in Germany
The IPD is the link between the German importers and exporters from selected developing countries and emerging nations.
The goal is the sustainable and well-structured import promotion of specific products from selected partner countries – under compliance with high quality, social and environmental standards. The IPD consolidates the interests of German importers with those of exporters in the emerging growth markets of the partner countries in a targeted manner.
German importers can thereby optimise their purchase and increase their variety of prod-ucts. In the partner countries, the private sector is strengthened. Currently the IPD operates in Egypt, Ethiopia, Indonesia, Kyrgyzstan, Colombia, Nepal, Peru and Tunisia. The IPD focus-es on certain sectors: fresh fruit and vegetables, natural food ingredients, natural ingredients for the pharmaceutical and cosmetics sector, cut flowers as well as technical wood.
The IPD was established and is implemented by sequa in close cooperation with the Federa-tion of German Wholesale, Foreign Trade and Services (BGA). The IPD is funded by the Federal Ministry for Economic Cooperation and Development (BMZ).
To the IPD-Flyer
For further information, please visit www.importpromotiondesk.de or contact
Dr. Julia Hoffmann, Head of Import Promotion Desk
Tel: +49 (0) 228 965 05 891
Fax: +49 (0) 228 926 37 989
E-Mail: firstname.lastname@example.com
IPD Projektbüro Bonn53111 Bonn, Germany
c/o sequa gGmbH
Alexanderstr. 10
c/o sequa gGmbH
Alexanderstr. 10


text:
Rimmel's 393 Desire is a dark red with subtle red glitter. Once applied it looks very very dark, almost black, but when the sun/light hits it it reflects a shimmery red. It's a gorgeous gorgeous color that is more suited for Autumn/Fall and Winter.
The Rimmel Lycra Pro Professional Finish formula is outstanding. Some shades are better than others, but when it's good it's fantastic. 393 Desire lasted on me 4 days without any chipping, fading or peeling. Rimmel is definitely my favorite drugstore nail polish brand and is a serious contender for 1st place, battling OPI. Rimmel comes out with fun trendy seasonal colour, has an already wide selection and cost next to nothing.
If you like the look of this colour, I highly highly recommend it!


text:
Woody: Pressure Could Be Getting To Gordon
Larry Woody | Senior Writer
Last Sunday's Texas smackdown between Jeff Gordon and Jeff Burton was significant not for the physical damage inflicted – I've seen better brawls during a blue-light special at WalMart – but because of what it indicated:
Gordon is feeling the pressure.
Not that he didn't have ample reason to be peeved after Burton put him in the wall under caution, destroying his car and ending any frail chance he might had of winning the race.
It was a careless, uncharacteristic error on the part of Burton. He apologized and said he didn't mean to do it. He said he "deserved" getting shoved around by Gordon.
But apologizing couldn't repair Gordon's car. It couldn't get him back in the race. It couldn't salvage something from the dregs of a nightmare season.
Gordon is sixth in the standings and out of championship contention. With two races to go only three drivers are in the running – Denny Hamlin, Jimmie Johnson and Kevin Harvick.
Gordon is not the only disappointed Chase driver. He's not the only one who got into NASCAR's playoffs then couldn't make plays. He's just one of nine.
Likewise he's not the only driver who hasn't won this season. He's not the only driver who went into Daytona with high hopes and will head to Homestead in a couple of weeks with his tail between his legs.
But those other also-runs are not Jeff Gordon. They aren't former four-time champions. They don't have won 82 Cup victories. They weren't once regarded as perhaps the best in history.
Gordon was.
And suddenly the victories and championships that once seemed to come so quickly and easily have stopped coming. Such hard, jolting stops can take a toll on a racer.
Gordon is 0-34 this season as the longest losing streak of his career grinds on and on. Barring an upset Sunday at Phoenix or next weekend at Homestead, it's going to be a long, cold winter at the Gordon household.
What happened? Nobody knows. Gordon is getting the best cars money can buy. Teammate Johnson has driven Hendrick Motorsports creations to a record four straight championships and has a shot at a fifth.
Since Jimmie's cars go fast, why don't Jeff's? If Jimmie can capitalize on the unlimited Hendrick resources and technology, why can't Jeff? Those are question that have been buzzing around Gordon's ears for five years.
If the slump is not due to mechanics then it must be the driver. Yet when Gordon is asked about his focus and determination – his will to win – he insists it is as keen as ever.
I believe him. Like any great athlete Jeff is aware of his place in his sport's history and he takes pride in it. The pride and the passion are still there – as witnessed in last Sunday's Texas boil-over.
Gordon still wants to win, perhaps more desperately than at any time in his career. The fact that he can't is grating on him. His career is a chalkboard and every humbling loss is a screech of fingernails on the slate.
No wonder he has become an extremely jittery Jeff.
– Larry Woody can be reached at email@example.com Comment


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Forget Apathy
Posted by Nicole Cragin Davis
Apathy is a lack of interest or concern, especially regarding matters of general importance or appeal; indifference. (Definition provided by The Free Dictionary.)
The Worst Kind of Apathy
If you find yourself in a repeating pattern of apathetic spirituality, it may look like this:
- You have a house littered with Bibles and you don't make the time to read Scripture at least once a day
- You go through an entire day (or more) without thinking once about God's vision or purpose for your life
- You use prayer strictly as a vehicle to tell God what you want out of Him
I have found at my worst moments that I viewed God as an entity who served me and my needs rather than me being the one to serve God. If I didn't pick up the Bible, it was because I was too tired, too busy, and I still prayed asking for things I needed without thinking of what God needed of me. I was apathetic toward God.
Do you fall into that trap? Do you profess to be a Christian without bearing fruit of a relationship with God? If you find yourself going through the motions of acting like a Christian without really dedicating your life to God, then please rethink the health of your spiritual life.
Therefore the Lord said:
"Inasmuch as these people draw near with their mouths
And honor Me with their lips,
But have removed their hearts far from Me,
And their fear toward Me is taught by the commandment of men,
14 Therefore, behold, I will again do a marvelous work
Among this people,
A marvelous work and a wonder;
For the wisdom of their wise men shall perish,
And the understanding of their prudent men shall be hidden." Isaiah 29:13-14 (referenced again in Matthew 15:8)
God does not like it when you draw near with your mouth, honor Him with your lips, but keep your heart far from Him. This is a false relationship that God does not tolerate:
"Not everyone who says to me, 'Lord, Lord,' will enter the kingdom of heaven, but only the one who does the will of my Father who is in heaven. Many will say to me on that day,'Lord, Lord, did we not prophesy in your name and in your name drive out demons and in your name perform many miracles?' Then I will tell them plainly, 'I never knew you. Away from me, you evildoers!' Matthew 7:21-23
"He answered, "'Love the Lord your God with all your heart and with all your soul and with all your strength and with all your mind'; and, 'Love your neighbor as yourself.'" Luke 10:27"Ask and it will be given to you; seek and you will find; knock and the door will be opened to you. For everyone who asks receives; the one who seeks finds; and to the one who knocks, the door will be opened." Matthew 7:7-8
Christians are World-Changers
So what's next? If you have a strong relationship with God, then let's move on to the next step: defeating world apathy.
Do you think Christ was apathetic toward political and social injustices? He traveled around healing people of their illnesses, speaking against corrupt leaders who abused their subjects, and teaching people that the lawful thing to do was not always the righteous thing to do (see Matthew 5). John the Baptist spoke against the materialism and greed that is seen in so many of us today in Luke 3. "He who has two tunics, let him give to him who has none; and he who has food, let him do likewise." Luke 3:11
You can't focus on everything. That doesn't mean you can't stay well informed about important political or social topics. Never should you say "I just don't care" or "This doesn't pertain to me and my life"; anything that has to do with the human experience should speak to you because you are part of the body of Christ. Realize that you can't be the Hero of abolishing sexual slavery AND abortion AND racism AND oil spills AND exclusive healthcare. God didn't put you on earth to fulfill the needs of every human; that's Jesus' job, and Jesus does it way better than you or I ever could.
What you and I are called to do is to live up to Christ's standards by passionately seeking God and allowing the Holy Spirit to work through us. Ask God to see the world through His eyes, and the pain and suffering of the world will be revealed to your heart. God will make our purpose known to us the more we seek after Him.
"And we know that all things work together for good to those who love God, to those who are the called according to His purpose. For whom He foreknew, He also predestined to be conformed to the image of His Son, that He might be the firstborn among many brethren. Moreover whom He predestined, these He also called; whom He called, these He also justified; and whom He justified, these He also glorified." Romans 8:28-30
"Each of you should use whatever gift you have received to serve others, as faithful stewards of God's grace in its various forms. 11 If anyone speaks, they should do so as one who speaks the very words of God. If anyone serves, they should do so with the strength God provides, so that in all things God may be praised through Jesus Christ. To him be the glory and the power for ever and ever. Amen." 1 Peter 4:-10-11
If your mission in life is clear, pursue it with a godly passion, and support the other worthy causes around you with money, encouragement, or time.
The Crux of Apathy
When you get down to it, apathy is really just a disguised form of selfishness. Perhaps you find yourself so overwhelmed by the injustice of humanity that you have shielded yourself from the pain by becoming apathetic. Maybe you're so keen on finding that perfect job or graduating from college or providing for your spouse and children that you have completely put the needs of the world out of your head. It is easy to be self-involved, and it is easy to ignore passionate proclamations on Facebook statuses (some should be ignored anyway…). It is not easy, however, to take up your cross and follow in the footsteps of Christ.
Forget what the world says about putting your needs first. Put God first:
He [Jesus] answered, "'Love the Lord your God with all your heart and with all your soul and with all your strength and with all your mind'; and, 'Love your neighbor as yourself.'" Luke 10:27
Then he called the crowd to him along with his disciples and said: "Whoever wants to be my disciple must deny themselves and take up their cross and follow me. For whoever wants to save their life will lose it, but whoever loses their life for me and for the gospel will save it. What good is it for someone to gain the whole world, yet forfeit their soul? Or what can anyone give in exchange for their soul? If anyone is ashamed of me and my words in this adulterous and sinful generation, the Son of Man will be ashamed of them when he comes in his Father's glory with the holy angels." Mark 8:34-27
Love God, love people. Deny yourself the life you think you ought to have and God will open up to you a life more beautiful and fulfilling than you could ever imagine.
About Nicole Cragin DavisMostly I'm good at inspiring the beauty in chaos to prevail. Also I really like pancakes.
Posted on March 15, 2013, in Uncategorized and tagged apathy, social activism, spiritual apathy, world changers. Bookmark the permalink. Leave a comment.


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1- Reduce Network Traffic – It's because when we create Stored Procedure our query gets stored in Database in Stored Procedure, This reduces traffic between client and server only call is send to the server to execute the store procedure and we pass only parameters value not entire SQL query, Therefore it reduces the network traffic.
2- Improve Performance- When first time you execute the stored procedure SQL Server Optimizer creates the execution plan and stores that execution plan in the cache so that whenever it will be called new execution will not be created and it will use the old execution plan stored in the cache memory. Since the query processor does not have to create a new plan, it typically takes less time to process the procedure.
3- Once modified available to all clients – because it is saved in Database with a name and you are sharing the name not the definition of stored procedure so once you make any change in the SP, it will be always available for other users who has access on it. We can add one more advantage it is easy to maintenance.
4- Improve Security- When calling a procedure over the network, only the call to execute the procedure is visible. Therefore, malicious users cannot see table and database object names, embed Transact-SQL statements of their own, or search for critical data. It also helps to guard against SQL injection attacks because it is more difficult for an attacker to insert a command into the Transact-SQL statement(s) inside the proc. If user want then he can encrypt stored procedure definition so that malicious user can't see Create Procedure definition.
5- Reuse of Code- Write your code once store in database and use it again and again, This eliminates needless rewrites of the same code.
6- Helps to ensure integrity of database.
Click here to know more about Stored Procedures in SQL Server,
I hope you enjoyed the article don't forget to share on Facebook. Please leave your comments below if there are any questions.
Click here to know more about Stored Procedures in SQL Server,
I hope you enjoyed the article don't forget to share on Facebook. Please leave your comments below if there are any questions.


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Clients at all stages of the corporate lifecycle turn to Gary for trusted counsel. He works closely with clients navigating corporate formation and organization, as well as capitalization and liquidation, including corporations, partnerships, joint ventures, limited liability companies, and other business entities in a wide variety of industries. Gary's background includes mergers and acquisitions, governance matters, leveraged buyouts, reorganizations, shareholder disputes, employment law matters, buy-sell agreements, workouts, and contractual matters. In addition, he is experienced in federal and state securities regulation and has represented issuers in a variety of private placements and securities offerings.
In addition, Gary is rated AV Preeminent by LexisNexis Martindale-Hubbell.
Representative Experience
- Represented a large air medical transportation company and its shareholders in connection with the sale of all of the company's stock
- Represented one of the largest privately held security monitoring and alarm companies in connection with a merger into a corporation owned by venture capital investors
- Represented a large local restaurant chain and its shareholders in connection with the sale of the business
- Represented a purchaser in connection with the acquisition of one of the largest distributors of Coors products in the United States
- Represented a technology provider to the cable industry in connection with a private stock offering
- Represented a number of companies in connection with ESOP transactions and the acquisition of stock by ESOPs
- Represented the purchaser of a professional hockey league franchise
- Served as outside counsel to companies in the technology industry
- J.D., cum laude, University of Houston, 1982
- Order of the Barons
- Research Editor, Houston Law Review, 1981-82
- B.A., with high honors, University of Texas, 1977
- Phi Beta Kappa.
Professional Memberships
- State Bar of Texas, 1982
- Business Law Section
- Fellow, Texas Bar Foundation
- Dallas Bar Association
- Corporate Counsel Section, Securities Law Section
- Member, American Bar Association
- Business Law Section
Honors and Distinctions
- AV Preeminent by LexisNexis Martindale-Hubbell, 2004 – 2018
- Legal Leaders/Top Rated Lawyers, ALM and Martindale-Hubbell, recognized 2013 – 2016


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Republicans weigh changes to US detention law
Facing a conservative backlash, House Republicans are working to change a new law that allows the indefinite detention without trial of terrorist suspects -- even U.S. citizens seized within the nation's borders.
Republicans and Democratic lawmakers said this week that the Republican majority on the House Armed Services Committee was weighing several proposals to revise the provision on indefinite detention that was part of the far-reaching defense bill that Congress passed in December and President Barack Obama signed into law.
Last year, Congress' approach to handling terror suspects divided Republicans and Democrats, pitted the White House against lawmakers and drew fierce opposition from civil liberties groups. The anger lingers, and Republican leaders are under pressure from a number of rank-and-file members, tea partyers and libertarians to change the law.
"I intend to help put as much political pressure on this issue as possible," said Rep. Justin Amash.
Officials for the committee had no comment on the possible changes to be included in a defense bill, which could be completed this summer. One possibility is greater review for those detained indefinitely, said Rep. Adam Smith, the committee's top Democrat.
The indefinite detention provision denies suspected terrorists, including U.S. citizens seized within the nation's borders, the right to trial and subjects them to the possibility they would be held indefinitely. It reaffirms the post-Sept. 11 authorization for the use of military force that allows indefinite detention of enemy combatants. In hopes of quelling the furor, lawmakers added language that said nothing in the law may be "construed to affect existing law or authorities relating to the detention of United States citizens, lawful resident aliens of the United States, or any other persons who are captured or arrested in the United States."
When Obama signed the bill on Dec. 31, he issued a statement saying he had serious reservations about provisions on the detention, interrogation and prosecution of suspected terrorists. Such signing statements are common and allow presidents to raise constitutional objections to circumvent Congress' intent.
"My administration will not authorize the indefinite military detention without trial of American citizens," Obama said in the signing statement. "Indeed, I believe that doing so would break with our most important traditions and values as a nation."
In February, the Obama administration outlined new rules on when the FBI, rather than the military, could be allowed to retain custody of al-Qaida terrorism suspects who aren't U.S. citizens but are arrested by federal law enforcement officers. The new procedures spelled out seven circumstances in which the president could place a suspect in FBI, rather than military, custody, including a waiver when it could impede counterterrorism cooperation with another government or when it could interfere with efforts to secure an individual's cooperation or confession.
But that's not sufficient for some lawmakers.
Smith and Sen. Mark Udall have introduced legislation that would repeal the provision on indefinite detention and reverse the mandatory military custody for foreign terrorist suspects linked to al-Qaida or its affiliates and involved in plotting or attacking the United States.


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Great news, folks! If you want to win an autographed copy of Finger's Breadth here's your chance - compliments of the wonderful Marlena's Teaching Fund Bid for Compassion for Nonviolent Communication Classes for People with Chronic Illness & Disability.
M. Christian, an acknowledged master of erotica, editor of 25 anthologies and author of multiple novels and short story collections is donating a personally autographed copy of his latest novel, Finger's Breadth.
An erotic thriller, this dark emotional thriller that reviewers say "will take the reader on a scary but enlightening ride through the twisted labyrinth of the human psyche" and will "get under your skin and send chills to your bones in both a terrifying and arousing kind of way."
M. Christian will sign it personally for the winner. (ebook is available if preferred.)
This item comes from a smoke-free environment.
Retail Value: $15.99. Minimum starting bid: $10.
There are NO geographical restrictions on this item; we will accept bids from anywhere in the world!
Look at your hand: four fingers and a thumb, right? But what if you woke one morning and rather than four fingers and a thumb you are ... short? How would you feel? What would you do? What would you become?
The city is terrified: a mysterious figure is haunting the streets of near-future San Francisco, drugging and amputating the fingertips of queer men. But what's worse … this terror or that it can, so easily, turn any of us into something even more horrific?
Erotic. Nightmarish. Fascinating. Disturbing. Intriguing. Haunting. You have never read a book like Finger's Breadth. You will never look your fingers -- or the people all around you -- the same way again.


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Applications now being accepted for 2018 season.
LIBERTY, N.Y. (February 6, 2018) – The Town of Liberty Parks and Recreation Department is now accepting applications for summer employment opportunities. The department employs over 30 seasonal employees to provide a wide variety of services throughout the summer season.
Available positions include: water safety instructors, lifeguards, day camp counselors, counselors in training, concession attendants and ground maintenance technicians. Applications are currently being accepted now through March 31, 2018 and applicants must be 16 years of age or older with the exception of the counselors in training position where applicants can be 15 years of age or older. To apply, visit the Town of Liberty Parks & Recreation Department at 119 North Main Street in Liberty, or call (845) 292-7690 to receive an application.
"The summer is a great time to visit the Town of Liberty and we encourage those looking for summer employment to take advantage of the wide variety of available positions," said Town of Liberty Parks and Recreation Assistant Recreation Director James Guara.
For more information, call 845-292-7690 or visit the Town of Liberty's website: www.townofliberty.org.
About Liberty, N.Y.
Located at the crossroads of the Catskill Mountains and Hudson Valley region, Liberty is just 90 minutes from New York City. Known for its top notch trails and parks, Liberty is an ideal weekend getaway. Nationally recognized for its award winning school district, those who visit choose to stay. And with its business-friendly climate and strategic location, Liberty is an ideal place to do business. Liberty, New York: live here, play here and do business here!


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A luxury leather goods label known for beautifully crafted bags and accessories, Bosca is an American brand that was founded in 1911 by Italian immigrant Hugo Bosca.
We use cookies to provide you with the best possible experience on our website. This includes third party cookies and personalised content. If you continue we'll assume you're happy to receive all cookies. However, you can change your mind at any time. Read more


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New York Yankees vs. Tampa Bay Rays Free Pick - 9/24/13
Tampa Bay Rays (87-69) at New York Yankees (82-74)
MLB Baseball: Tuesday, September 24, 2013 at 7:05 pm (Yankee Stadium)
Matt Moore (L) (15-4) (3.343) vs. Hiroki Kuroda (R) (11-12) (3.174)
The Line: New York Yankees -107 / Tampa Bay Rays -103 --- Over/Under: 8 See the Latest Odds
TV: KCAL, CSN-Bay
The Tampa Bay Rays head to the Big Apple looking to lock up a Wild Card berth against the New York Yankees.
Tampa Bay might be the odds on favorite to capture on of the American League Wild Card berths but like they say, 'it's never over until it's over'. The rays took another step towards their goal with a 5-4 victory over Baltimore that saw the team rally from a 4-2 deficit. That was win number four in a row despite a poor effort from Chris Archer who was tagged for for four runs over 4.1 frames with six relievers tossing shut out ball. The bats cranked out nine hits and walked six times with Wil Myers rapping a two run single before James Loney clubbed a walk off homer in the 9th. Left hander Matt Moore will be on the bump looking to control the Yankees lineup Tuesday. Moore needs to rebound from one of his poorer efforts of 2013 with six runs allowed on seven hits in four innings of an 8-2 loss to Texas.
Kim Klement-USA TODAY Sports
Even though the Yankees are just 4-6 over their last ten contests they are still alivefor a Wild Card berth although their chances are slim. If the Bronx Bombers are to have a chance then they might have to win out and hope for some help. New York took a step in the wrong direction Sunday in a 2-1 loss to visiting San Francisco where the bats were silent which squandered a great pitching effort from Andy Pettitte who allowed both runs through seven frames. The bats totaled nine hits and walked twice with Mark Reynolds the only source of scoring with a solo jack. New York turns to veteran Hiroki Kuroda to keep the Yankees playoff hopes alive against Tampa Bay. Kuroda has been struggling over his last ten outings with five quality starts where he has gone 1-6.
Another Tampa Bay win and it will be tough to keep this team out of the postseason and I'll ride their momentum. I don't like what I've seen from Moore lately but the price is right...


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I'm a former TV executive, wife and mother-of-two based in the leafy suburbs of West London. Since January 2012 my life has taken an extraordinary turn with the runaway success of the Fifty Shades Trilogy. From an early age I had always dreamt of writing stories that readers would fall in love with – and my dreams have come true, thanks to you guys. Now that life seems to have settled down a little, I want to crack on and write my next novel – another adult, provocative romance. I do hope you will enjoy that too.
Thank you for all your support. It has meant the world to me. If any one were to ask me for my thoughts about this whole experience, I would say: life is not a dress rehearsal – seize the day and follow your dreams. I wish you the best of luck.
EL November 2012
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Ways to Support Families in Need
Sacramento Food Bank & Family Services (SFBFS) depends on the support of local donors to keep our programs running strong. You can help us serve more families in our community by making a financial contribution. Just $10 per month makes a big impact. You can donate online, mail in a check or drop off goods. All support is greatly appreciated.
Contribute Financially
Donate Online
Click here to make a secure, online donation. One time and recurring monthly donations options are available. You may also donate in honor of or in memory of a friend, relative, co-worker or loved one.
Donate by Mail
Please mail checks or money orders to:
Sacramento Food Bank & Family Services
3333 Third Avenue
Sacramento, CA 95817
Donate Through United Way
If your company supports local charities through United Way, please consider making your contribution to SFBFS, a certified partner agency of United Way since 1994. (United Way ID# 3094, CFC# 47943)
Organize a Fundraiser
Host a fun event or start a virtual food drive! Find out more on throwing a fundraiser by contacting Kelsey at (916) 456-1980 X 7649 to get started.
Request a Matching Gift
By taking advantage of your company's matching gift benefit, you may be able to double or even triple the amount of your contribution. Each company has its own guidelines, but most corporate procedures are simple. Questions? Contact Blair at (916) 456-1980 X 7621.
Request a matching form from your company (check with Human Resources)
Complete and submit the form to SFBFS along with your gift
SFBFS will verify the completed form and return it to the company
The company issues a matching gift contribution to SFBFS
Shop on Amazon
AmazonSmile is a simple and automatic way for you to support SFBFS every time you shop, at no cost to you. When you shop at smile.amazon.com, you'll find the exact same low prices, vast selection and convenient shopping experience as Amazon.com, with the added bonus that Amazon will donate a portion of the purchase price to SFBFS.
Leave a Legacy
Consider making a planned gift through your will, trust or estate plan to the Legacy Society at SFBFS. Please see Frequently Asked Questions for additional information and review the Legacy Society membership form. Questions? Contact Devin at (916) 456-1980 X 7686.
Donate Items
Drop Off In-kind Donations
Click here for a list of greatly needed items along with donation drop off hours and locations. As of July 31, 2015, SFBFS no longer accepts donations of e-waste.
Family Services campus in Oak Park (3333 3rd Avenue, 95817)
Bring your donation of gently-used clothing, household goods, school materials and baby supplies to the Family Services campus during normal operating hours: Monday – Friday, 8 a.m. – 4:30 p.m. and Wednesday, 8 a.m. – 7 p.m. NOTICE: All pick ups of furniture and household item donations are suspended until further notice. Unfortunately due to the current federal policy, refugee arrivals have been drastically slowed and we do not have any arrivals coming right now.
Food Bank Services campus in North Sacramento (1951 Bell Avenue, 95838)
Non-perishable food items and fresh produce can be donated to the Food Bank Services campus during normal operating hours: Monday - Friday, 7:30 a.m. – 3 p.m.
Host a Donation Drive
Request a donation barrel to be delivered and picked up so that you can collect items for families in need.
CA State Employees Food Drive
Are you a California state employee? Find out how you can take part in the State Employees Food Drive.
Learn More
Schedule a Tour
SFBFS offers half-hour walking tours of our Family Services campus in Oak Park and our Food Bank Services campus in North Sacramento. Contact Kelsey to schedule a tour.
Sacramento Food Bank & Family Services' Federal Tax ID# is 94-3315566.
Privacy statement: Sacramento Food Bank & Family Services does not sell, trade or share our donors' information.


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Beware the stock that depends on the largesse of a few signature clients.
Shares of Fusion-io (UNKNOWN:FIO.DL) are down more than 15% today on guidance that came in well below Wall Street's estimates. The company, whose flash memory technology operates directly and in tandem with the central processing unit of a server, said fiscal Q3 revenue would come in at just $80 million. Analysts were expecting at least $137 million for the quarter and $530 million for the full year.
Earlier, Fusion-io predicted at least 45% revenue growth during fiscal 2013 -- or $520 million minimum. Now, management is targeting somewhere between $420 million and $440 million.
Go ahead and blame Apple (NASDAQ:AAPL) and Facebook (NASDAQ:FB). Oh, and Hewlett-Packard, too. Combined, these three accounted for 69% of Fusion-io's revenue in fiscal Q2, down a point from 70% in the prior quarter. Facebook, at 34%, led the way while Apple's 16% share ranked second. Both are cutting back on orders.
"The change in our guidance is a result of a shift in the timing of both purchases from our two key accounts, specifically for the next two quarters," said David Flynn, Fusion-io's CEO and president, in a conference call with analysts.
"When building out data centers and expanding into new application areas, these customers have purchased in large volumes. They are now achieving greater efficiency thanks to our products, which has led to a shift in their near-term demands."
Translation: we've done such a great job for Apple and Facebook that they don't need us for at least the next two quarters. Ouch.
Has Fusion-io effectively disrupted itself, or is this a short-term blip? I'm inclined to give management the benefit of the doubt, if only because I believe there will continue to be efforts to process more data, faster, without using too much power. That's a tough combination that demands the sort of hyper-efficient architecture Fusion-io is pitching.
Fool contributor Tim Beyers is a member of the Motley Fool Rule Breakers stock-picking team and the Motley Fool Supernova Odyssey I mission. He owned shares of Apple at the time of publication. Check out Tim's web home and portfolio holdings or connect with him on Google+, Tumblr, or Twitter, where he goes by @milehighfool. You can also get his insights delivered directly to your RSS reader.
The Motley Fool owns shares of Fusion-io, Facebook, and Apple. The Fool has bought calls on Facebook. Motley Fool newsletter services have recommended buying shares of Facebook and Apple. Motley Fool newsletter services have recommended creating a bull call spread position in Apple. The Motley Fool has a disclosure policy. We Fools may not all hold the same opinions, but we all believe that considering a diverse range of insights makes us better investors. Try any of our Foolish newsletter services free for 30 days.


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Now With 30% More Evil
One of the first things I noticed about Broken Steel is the fact that it will feature a bunch of new enemies, provided your character is above level 18. The Feral Ghoul Reavers are similar to their creepy cousins, but they pack quite a bit more punch, tossing grenades with reckless abandon, safe in the knowledge that they're covered with heavy body armor. Speaking of armor, the new Enclave Hellfire Troopers that you'll encounter in the military base are wearing some stylish new gear, as well as sporting a badass new weapon that we'll talk about later. Finally there are the new Supermutant Overlords, which I unfortunately didn't get to see. I only pray they're tougher than the Supermutant Behemoths that I was taking out with ease by the end of the main game. Those guys were wusses.
Packin' Heat
In each of the DLC packs players have gotten to play around with some new weaponry. That's again the case here, but nothing I've seen so far could prepare me for the awesome might of the Tesla Cannon. This heavy weapon looks like a missile launcher at first glance, but instead of a projectile it fires bolts of electricity that can decimate even the game's toughest enemies with a single shot. Seriously, this bad boy can even blow a Vertibird out of the sky before it can drop off Enclave troops. Simply awesome. There's also a Hellfire weapon that fires flame-based projectiles, but I was too busy drooling over the Tesla Cannon to even bother checking out that one.
Awwww, Wookit the Mangy Wittle Puppy!
As you'll finally be able to progress past the current cap at level 20 to level 30, the folks at Bethesda were kind enough to add some new Perks for players to enjoy. Unfortunately, VP of Marketing Pete Hines only mentioned one during his presentation, but it sounds like a great one. If you've got Dogmeat in your party, you'll be able to activate the Puppies! perk, which will "reincarnate" your canine companion as a puppy if he perishes in battle. We didn't get to see this happen, but we were told that Dogmeat Jr. (who I'm sure is adorable) will meet you at a certain location and will continue to come back from the dead over and over again.
Personally I'm hoping there's also a Fawkes-based perk that allows the brainy Brute to read aloud to you as you traverse the Wasteland.
It's a Long Way to the Top...
For most Fallout 3 fans the new level cap will really be Broken Steel's selling point. As I mentioned, you'll now be able to go all the way up to level 30, picking up new perks along the way. After the DLC was announced, a lot of people didn't even bother finishing the game once they hit level 20, and it looks like they may have had the right idea. You're going to need whatever experience points you can get, as the developers have made it very difficult to max out your character, as the points you need to level up increase dramatically as you get closer to 30. Hines didn't mention a specific amount of time except to say, "It'll take a long time." I'm hopeful that one of the new achievements (yes, Broken Steel will have them, too) revolves around hitting level 30 with good, evil, and neutral alignments. I'm going to win the race to be the first to get that one!
Well folks, I hope this helps you prepare for Fallout 3: Broken Steel, and has possibly even convinced you to start a new game over from scratch after it's released. As someone who basically flushed thousands of experience points down the toilet after hitting level 20, I'm certainly considering it. Level 30, here I come!


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Reformation Women by Rebecca VanDoodewaard makes accessible many biographical sketches of Reformation women who have not received a great deal of attention in Reformation studies.
This book provides insight into the life and impact of twelve women who greatly shaped the progress of the Protestant Reformation. The women come from a wide range of backgrounds but have one thing in common their commitment to seeing God glorified in their lives. One of the most remarkable women encountered in this work is Katharina Schutz whose involvement and interaction with the leading Protestant Reformers of her day is truly amazing.
While there are many books being published on the Protestant Reformation this one stands out in bringing to attention women whose accomplishments and service though great are largely forgotten in church history. If you're looking to get a better understanding of the contribution women made to the Protestant Reformation this should be one of the first books you pick up.
Disclosure: I received a review copy of the book from the publisher for the purpose of reviewing it. The opinions I have expressed are my own, and I was not required to write a positive review.


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Carrie Fisher has always entertained me, right from the time when I first saw her in Star Wars as the feisty Princess Leia to her occasional welcome appearances on TV chat shows or cameo roles in other films.
Since those halcyon days of the 1970s, I have often followed the fortunes of the three principal heroes of Star wars: Harrison Ford became the star he is today thanks to Han Solo and Indiana Jones, Mark Hamill's film career lived and died ultimately with the name of Luke Skywalker, and whilst Carrie Fisher similarly remains Princess Leia to most people, her alternative career path is perhaps the most interesting of the three.
Her talents as an acerbic wit only really came to the fore, ironically, when she nearly put an end to her life after an overdose of drugs (the cause was later diagnosed as manic depression.) The resulting rehabilitation process formed the basis of the novel Postcards from the Edge, telling the story (through multiple narratives) of Suzanne Vale, a thinly veiled reworking of Carrie Fisher: a semi-successful but hardly self-fulfilled star actress, who sought to solve life's missing pieces by taking drugs.
The book's anecdotal and only partially conventional structure was too abstract for Carrie to adapt into a film, and so her screenplay of the novel concentrates instead on one incidental part of the story, namely the relationship between Suzanne Vale and her mother - an equally veiled version of Debbie Reynolds, played with perfect aplomb and sympathy by Shirley MacLaine, who gently steals the show from her on-screen daughter Meryl Streep - among many others in an impressive cast gathered together by Mike Nichols, including Gene Hackman, Dennis Quaid, Richard Dreyfuss (himself a fellow manic depressive), and others.
Streep is the consummate actress, whether playing big roles or small, and her recent enduring success thanks to the likes of Mama Mia and Julie and Julia just shows how well her talent (and self-determination) has lasted her out. If I have only one qualm with this particular film, it is that I find it hard to imagine Meryl Streep as a semi-successful actress with identity crises. That role is, to most intents and purposes, Carrie Fisher. And maybe, if drugs, celebrity fame and manic depression hadn't got in the way, then maybe Carrie Fisher would have been as distinguished as Meryl Streep.
As it is, I'm quite happy with both of them. And the film.
Postcards from the Edge premieres in the UK at Odeon Leicester Square (right), January 1991.


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Episodes: 14
Genre: Comedy/Romance/Drama
Broadcast date: 2005
Actors: Lee Wan Lee Chung Ah Jun Jin Park Joon Suk
Watch At: mysoju.com
Impressions Before Watching:
I haven't heard anything about this drama, so I'm not sure if it's going to be good. However, I love Lee Wan, (he was in the drama Snow White), and Jun Jin from ShinHwa is in it as well, so I wanted to give this one a try.
This drama is supposedly about some lifeguards and two half-brothers. That's all the synopsis said, so I'm really not sure what to expect.
Episode Summary:
Haha, right away the drama has a dated feel with the opening music. Not that the music is bad, but dramas usually aren't done this way in 2012. Anyway, some strange, confusing beams of light shoot down from the sky. One hits a building and appears to be made of electricity.
I have no idea what this has to do with anything, though, because the next scene shows a girl sneaking out of her house (which is a small hotel her family runs), while her grandpa is sleeping.
Her name is Yoon So-ra and she goes to the bus depot, bows in thought to her grandpa, and gets on board a bus. The bus drives along next to the ocean.
At home, her grandpa reads a letter she left which says she's sorry she can't be there to help out with the busy season, but that she needs to go now to follow her dream. She reminds him that she made a promise with her dad about it.
She meets up with her friend, Min-jung, at the sports center, where Min-jung works, to get a plane ticket. Min-jung seems worried, but excited for her because Yoon So-ra, we find out, is going all the way to Australia to study! She also makes fun of So-ra for believing in meeting a guy she's destined to be with instead of casually dating and having fun.
Suddenly, Min-jung gets a call from a demanding jerk who works there as well and is apparently always bothering her with his attitude. Angry, Min-jung rushes to yell at him while So-ra attempts to calm her. When Min-jung says she'll put him in his place today even if it means she's fired and can't help pay for So-Ra's tuition, So-Ra gets more frantic and says she'll run the errand for the jerk instead.
The guy turns out to be a swim coach who's insulting his middle-aged students.
He's totally rude to both her and the students, making So-ra unable to hold back. She blurts out, "You're a total jerk, aren't you?!". She goes on to encourage his students to find another swimming center.
They all start agreeing with her and the jerk gets angry about what she's done. He does the typical Korean thing of raising his hand like he's going to hit her, (though he's just bluffing), and she does the "C'mon, hit me!" thing seen in other dramas.
She ends up making him back up and fall into the pool. Happy, she runs away from the scene. He tries to get out to go after her, but the students are pulling him back in, haha.
Later, his boss is telling him that the customers are complaining about him. The jerk says he'll just quit and that he's more suitable for the planning department. The boss says he's helped him change job positions within the company three times already and so, he can't do it anymore. The jerk says, "It's not like I have nowhere else to go," he's about to leave, but then turns back and says "I made this in case you decided to change my position", he says it has no use for him now and hands the boss some papers he wrote and put nicely together in a binder, (maybe this guy isn't so bad after all!).
So-ra is saying goodbye to Min-jung before she leaves for the bus stop. They're talking about how hateful that guy was. Min-jung encourages her to keep up her spirits just like she did when dealing with him, and they wave goodbye to each other.
As So-ra is walking to the bus, the jerk is driving next to her in his car. He pulls up and starts harassing her. She gets mad and tries to pull him out of the car, haha. He seems to be enjoying it. Suddenly he pushes her down and drives away, leaving her very angry and upset because… she left her bag on top of his car!
Further away, out of her sight, there's a scene showing the bag falling off the car… her passport and plane ticket; everything was in her bag. Now she can't go to Australia.
Not knowing what to do, she goes to her friend Min-jung. She can't find the guy's address or phone number, and apparently even his name was fake…! There's no way to find him.
Meanwhile, the guy is eating with a friend. They talk about how his dad is going to be mad and that he won't have money until he sells his car. His friend suggests that they go to New York to stay with a girl named Min Ju-hee, but the jerk says that out of everybody in the world, there are two people he doesn't want seeing his failures and that she's one of them. His friend asks who the other is but he doesn't say.
So-ra calls the Australian school and confirms what she knew before… she can't go to the school unless she leaves now. She also is unable to call her grandfather because she's either ashamed or she's afraid he'll make her go home. Sitting down, she thinks about how the movie Free Willy had inspired her to work with dolphins and orcas. She remembers all the hard work she did to save money up to go to Australia so she would be able to reach that goal.
Then, to make things worse, her friend calls to tell her that her grandfather had collapsed! (I really don't know why her friend knows before her, though… lol).
Classy man in a suit walks into some building. Turns out he's the president's son, Jang Tae-hyun, and he's done successful business with Sea World in Hong Kong, San Diego and Hawaii. It also turns out that he's the brother of that jerk from before when he's handed the papers in the binder the jerk left with his boss before he left.
The jerk's name is Tae-pong, so now that it's known, I won't be calling him "the jerk" anymore unless the occasion calls for it, haha.
Well, as Tae-hyun talks with his dad, we find that he's been gone for a year. We also learn that he's a workaholic and that he also knows Ju-hee, the girl that Tae-pong doesn't want to show his failures to.
The dad and his son discuss his younger brother. While it's apparent that the dad is really proud of Tae-hyun, it also shows that he is concerned for Tae-pong. Tae-hyun tells his dad that leaving his brother alone would be better than trying to help him. He might be annoyed or disappointed at how immature his brother seems, though if that's so, he masks it pretty well with a business-like attitude.
After he leaves, the dad gets irritated when he sees Tae-pong's face in the newspaper. The company lawyer is going to stop it before it's released, but it's not good that Tae-pong is being written about in a bad way.
So-ra is heading home to her grandpa. As she leaves, her friend again pokes fun at her for believing in destiny and hearing bells when she sees the guy she's meant to be with.
When So-ra is on the bus, her friend secretly calls So-ra's grandpa to tell him she's coming home.
Meanwhile, Mr.Workaholic, Tae-hyun, is reading and driving. It seems to be his younger brother's papers that he was supposed to give to his dad. He sighs and throws it to the back seat. Was it badly written…?
So, the dad calls Tae-pong into the office and yells at him for getting scammed in a false business deal. Tae-pong just really seems to want to be a part of the family business and show his dad what he can do. His dad doesn't seem to notice or care since all he sees is how Tae-pong constantly switches jobs. His dad tells him to go to his brother and learn how to work properly. Tae-pong is ecstatic because this is what he's been waiting for! Dad secretly assigns the lawyer to keep an eye out on the kid.
Walking towards her house, So-ra is stopped by Tae-hyun who needs directions to a hotel.
As she helps him out, she hears bells ringing and feels that he must be her destiny. She asks him to take her home and he agrees.
When they drive off, it's shown that a man in the background was just ringing the bell… it wasn't a sign for destiny like she believed, haha.
In the car, she tries to convince him to stay at her place instead, yet fails to mention that her family owns a hotel. Not realizing how it sounds, she tells him that she'll provide him with special care at night. Thinking she's a prostitute, he pulls over and kicks her out telling her not to ruin her life. Confused and upset, she wonders why he reacted that way.
Tae-hyun drives to his hotel where he's greeted in typical successful chaebol fashion, (all the employees running out to him), and meets a woman. She comes to his office and briefs him on the situation of their plan for the resort. The more they talk business, the more pouty she looks.
Finally, he tells her that business is finished and that he now wants to talk to her as Ju-hee. They move over to the comfy chairs and start talking as friends a bit before they head out to survey the construction going on in the hotel.
So-ra's grandpa is anxiously waiting for her. He gets a call from a friend telling him that they see So-ra walking by and that she's almost home. He rushes into the bedroom and lays in bed, pretending to be sick. So-ra believes him.
However, when she tells him that she'll be ready to leave again by the time he's well, he thoughtlessly asks her how she will be able to since she lost her plane ticket. She realizes he knew everything and was faking and gets really irritated.
At the beach, they talk together. He tells her that he wants her to do the work she likes, but that he just doesn't think that now is the time to do it. She reassures him that she'll be back after just a year and reminds him of the promise she made to her dad. She tells him that she wants to be the best trainer and bring a dolphin show to their hotel.
In the next scene, Tae-pong and his friend are being hooligans. Driving enthusiastically down the road, they happily wonder about Tae-pong's new job in the company. His friend is sure that it'll be something important.
Soon they're lost. Going down an off-beat road, they find a girl on a motorbike in front of them. They don't realize it, but it's So-ra.
Unable to pass her, and since she can't hear their horn, they run her off the road and drive away laughing.
Tae-hyun gets a call from his dad telling him that his brother will be there soon. He tells them to make a good man out of him or he'll end up disgracing the family forever. Tae-hyun looks thoughtful.
Outside, Tae-hyun is looking around the hotel site with Joo-hee. She introduces him to the marine rescue team that's now working for the hotel. The leader of the team is Kim Hyuk and he had saved Joo-hee from drowning when she was in America. Kim Hyuk is the type of guy that has a real team mentality and reminds me of the leader of a sports team. He's blunt and to the point. Tae-hyun comments about his "interesting" personality when he leaves.
Then, Tae-hyun's mom calls. She doesn't seem happy about Tae-pong going there to work with him. She feels the dad is comparing the two of them.
Meanwhile, So-ra finally catches up to Tae-pong and his friend. They recognize each other and she starts freaking out about her bag, asking him where he put it. When he gets annoyed and starts pushing on her head, she gets so mad that she bites him! While So-ra is attacking the two, Joo-hee walks up to them.
Joo-hee seems happy to see Tae-pong. He hurries her away with him as his friend holds back So-ra.
Tae-pong asks her why she left America. They make small-talk until Tae-hyun shows up. Joo-hee then leaves to do more work and the brothers head off in another direction.
At home, So-ra calls her friend to tell her what happened. She admits that she was the one who left the bag on the car so it probably wasn't really his fault. However, her friend encourages to get money out of him since he started the fight. So-ra ends up agreeing with her friend and is more determined to catch him again.
At the office, Tae-pong is disappointed to find that his brother wants him to be a mere lifeguard. Tae-pong wants an important, well-paying job, even though he says he hates working in an office. His brother tells him everyone has something they're good at, and since Tae-pong already has a lifeguard license, that's what he'll have to do.
When Tae-pong tells him it's not fair. Tae-hyun replies, "Then do you think it's fair that I accept you as the president's son without you showing evidence for it?". He then repeats that it's either being a lifeguard or nothing.
Irritated, Tae-pong leaves.
Unable to tell his friend the truth, Tae-pong tries to trick his friend into going back to Seoul. But, before he can, Joo-hee walks up to them and his friend makes a big speech about how they're going to work their hardest. Joo-hee says some nice things like she's happy she came back from America since she gets to see him again. His friend confirms Tae-pong's crush on her.
With this, Tae-pong walks to his brother's office, however, before he opens the door, he hears him talking to the lifeguard captain. The captain doesn't think Tae-pong can do well on the team and Tae-hyun doesn't think he'll even take the job. His brother goes on to smugly claim that he knows everything about his brother; what he thinks and what he'll do, so he's sure he won't take the job.
Hearing this, Tae-pong gets pretty irritated. He storms into his brothers office and tells him that he's taking the job. Tae-hyun seems surprised under his business face and warns him that he won't get any special treatment. Tae-pong tells him that he doesn't want any anyway. He also tells his brother that his friend wants a job too. Tae-hyun tells him he can have the job as well, but if his friend causes any problems, then he's responsible for it.
Once outside, his friend gets ready to go up to their hotel room. Tae-pong pulls him towards the dorms that they'll be staying at instead. He tells his friend that, since they're young men, they should live to protect people. Pointing to the lifeguards, he announces that he has decided to have that job.
In shock, his friend reluctantly follows him.
Meeting the captain, Tae-pong shows a bad attitude. As a result, the captain tells them to swim 30 meters in the clothes they're wearing, before they've even unpacked. Tae-pong's attitude changes right away; no longer high-and-mighty, he tries to change the captain's mind, which of course, doesn't work.
As the captain repeatedly blows the whistle, Tae-pong and his friend run toward the water.
Opinion After Watching:
Pretty good so far. I wasn't bored or anything. Tae-pong is a brat, but he doesn't seem evil or anything. I really can't wait until he's more mature!
I also like stories where brothers are involved with the same girl. I'm not sure how things will go, but I'm hoping it's going to be as good as She Is 19 was in that sense… except with a better ending, haha.
I'll keep recapping this one, (though the currently airing dramas will have more priority)~


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Mini S'mores
These festive bite-sized treats are a breeze to make and fun to eat.
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Mini S'mores
- Preheat broiler. Using a serrated knife, cut each graham cracker square into 4 1 1/4-inch squares. Place half of the squares on a baking sheet and top each with a 2 tiny marshmallows. Broil 3 inches from the heat for just a few seconds until the marshmallows start to brown. Remove and quickly top with remaining graham cracker squares. Dip in melted chocolate, place on a plate or parchment paper, and sprinkle with red, white, and blue nonpareils. Serve immediately or let stand until chocolate sets. Mini s'mores can be stored in an airtight container in the refrigerator up to 24 hours.
From the Test Kitchen
To melt chocolate, place chopped chocolate in a small saucepan. Cook and stir over low heat until melted.
Nutrition Facts (Mini S'mores)
- Per serving:
- 46 kcal ,
- 2 g fat
- (1 g sat. fat ,
- 0 g polyunsaturated fat ,
- 1 g monounsaturated fat ),
- 0 mg chol. ,
- 18 mg sodium ,
- 7 g carb. ,
- 0 g fiber ,
- 5 g sugar ,
- 0 g pro.


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A NEW bus service has been giving residents of Hesketh Bank an hourly service to Rufford, Burscough and Ormskirk.
And Hesketh with Becconsall Parish Council is urging local people to make the most of it, to ensure it stays.
The 202 service, which began last month, is operated by Stagecoach North West, and replaces the 303, formerly operated by Click.
Buses are timed to connect with the Manchester train at Burscough Bridge station, making commuting to Wigan, Bolton and Salford and Manchester a viable option.
The first bus of the day at 7.08am from Shore Road will enable commuters to be in Manchester Oxford Road by 8.45am.
Speaking to the Midweek Visiter, Ian Cropper, clerk of Hesketh with Becconsall Parish Council, said: "The Parish Council has worked hard to get this important new service running and we hope the public will support it."
Stagecoach said that timetables should be available in local shops.


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Navi Mumbai: Dummy buyers account for 75% of palm oil at JNPT
Under a multi-crore tax evasion racket in the import of edible oil, unscrupulous importers are evading duty under the cover of consignment despatches to dealers based outside Maharashtra
State investigative authorities have detected a multi-crore tax evasion racket in the import of edible oil. This is one of the biggest scandals in recent times with the Economic Offences Wing (EOW), Mumbai Police, and Sales Tax Department carrying out a joint investigation for the first time in a tax evasion case.
Also Read: Is Jawaharlal Nehru Port Trust a fire disaster waiting to happen?
A file picture of the processing of palm oil fruits at a factory in Medan in Indonesia. Palm oil imports have risen as Indonesia and Malaysia had zero export duty on palm products for the last five months to clear surplus stock. Pic/AFP
The probe agencies estimate that of the total 1,60,000 tonnes of Refined Bleached Deodorised (RBD) palm oil imported at the Jawaharlal Nehru Port Trust (JNPT) in the last fiscal, a whopping 75 per cent is being discharged in the name of dummy high-sea buyers existing only on forged documents.
With evasion of a 5 per cent Value Added Tax (VAT) on these consignments valued at Rs 735 crore, the loss to the state exchequer is an estimated Rs 40 crore this year alone. Maharashtra does not apply VAT on consignments whose ownership has been transferred before arrival of goods at the load port, and being disposed, thereafter, outside the state.
According to estimates, palm oil imports have risen as Indonesia and Malaysia had zero export duty on palm products for the past five months to clear surplus stock amid reduced global demand. With a tonne of RBD hovering at a domestic price of Rs 45,900 per tonne, the lowest in recent times, authorities believe that JNPT (Jawaharlal Nehru Port Trust) has now turned into a dumping ground for cheap RBD.
Read Story: Mangroves and flamingos may soon disappear from Uran
The state has now registered an FIR against four middlemen this month under Sections 420 (cheating), 465, 468, 467 and 471 (forgery) of the IPC, for evasion to the tune of Rs 1.3 crore on high seas purchase of Rs 20.59 crore. The role of total six buyers is being investigated while the firms' total high sea sale of Rs 725 crore over the past seven years is being probed.
A tangled web they weave
These unscrupulous importers evade duty under the cover of consignment despatches to dealers based outside Maharashtra, and do not account for these imports in their books of accounts.
"This malpractice has assumed such an alarming proportion that even the industry's apex body, the Solvent Extractors' Association of India (SEA), are themselves urging us to take steps to monitor the situation.
We are looking at various solutions, such as having dedicated border check-posts across Maharashtra and introducing a computerised system to generate e-challans and receipts," said Commissioner of Sales Tax, Maharashtra, Rajiv Jalota.
The latest scam came to light when a Customs investigation team extracted import details of RBD consignments at JNPT on August 10, 2015. The team inspected the tanking facility of Ganesh Benzoplast (GB) Ltd to get details of the edible oil imports and the process of storage and delivery of edible oil.
Officials said when they came across a sample document of a high-sea sales by Shakti International Pvt Ltd to one Ketan Corporation of Nani Daman, the truck driver and supervisor taking delivery on behalf of Ketan Corporation, fled from the site. The truck details were obtained from the Uran (Navi Mumbai) RTO.
The teams verified details of Ketan Corporation in the books of account of Shakti International and found a connect between the two. Another team visited Nani Daman to verify registration details of Ketan Corporation; they found a computer class being run at the place of business registered with the VAT authorities.
The local VAT authorities found Ketan had filed nil returns lately. "Our investigations established that Haresh and Yash Kesaria are selling goods of Ketan Corporation in the local market without paying VAT. Mahindra Hirve and Ketan Sawani, who are the proprietors of Ketan Corporation, are also involved in the evasion.
Hence an FIR has been lodged against the four for evasion of local VAT," a sales tax report reads. It is believed that this sudden increase in the edible oil imports at JNPT is additionally on account of surging dummy high sea sales and bogus buyers.
"Importers of RBD palm oil at JNPT port are engaged in unscrupulous business practices by evading payment of sales tax, seriously affecting the genuine importers and processors of vegetable oil in Maharashtra and at the same time the state is deprived of sales tax revenue," said BV Mehta, executive director of The Solvent Extractors' Association of India.
The reason for the malpractices, importers say, are obvious: a complicated tax structure, volatility of prices of palm oil in the international market, depleting margins, there is a tendency of edible oil traders to evade taxes, especially sales tax.
"Unfortunately, this evasion of sales tax by some players creates distortion in the market, sets a bad example for others, while making business of honest players unviable and driving them out of business," said Gyan Chordia, an importer and a former Director of Ganesh Benzoplast.
RBD oil
It is usually made from copra or dried coconut kernel, and is used for home cooking and commercial food processing. It is likewise an important raw material in the production of soap, washing powder and other hygiene and personal care products. RBD Palmolein is obtained from fractionating refined palm oil to separate liquid parts (olein) from solid parts (stearin). Malaysia and Indonesia with 15.7 and 15.6 million tonnes respectively are major exporters. India, China, Pakistan, the Middle-East Countries and EU are the major importers.
Indian scenario
Indian palm oil consumption hovers at around 6.55 million tonnes, which is a much bigger quantity as compared to the production figure. The country ranks first regarding its consumption level. The major demand of palm oil arises from the food and cooking oil industries. India has imported roughly 8 million tonnes of palm oil and its variants in 2010-11. Chennai, JNPT, Mumbai, Kandla and Kakinada are the major ports for palm oil entry to India and the major trading points too.
Business scenario
India's palm oil imports rose by 25 per cent to 6,82,274 tonnes in March as against the year-ago period due to cheaper shipments from Indonesia and Malaysia. However, the country's palm oil imports could come down in the coming months as Malaysia has re-imposed 4.5 per cent export duty on crude palm oil (CPO) from April 1.
DISCLAIMER: mid-day and its affiliates shall have no liability for any views, thoughts and comments expressed on this article.
Everything you need to know about the newly crowned Miss World 2018