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NASA Chooses IBM's Supercomputer for Climate Simulations
NASA scientists are working on better understanding Earth's climate, our interaction with the sun, and how our planet interacts with the rest of the cosmos. Doing that takes some major calculations, and major calculations takes a major computer. So they've decided to select IBM's iDataPlex supercomputer as their vehicle of choice for cool simulations and model creations.
The supercomputer has some amazing capabilities, but what really got my interest piqued is how this computer aligns with the "Big Green" goals of IBM and how energy efficient a computer can be when it is doing 42 trillion calculations per second.More Computations, Less Energy
Nope, that number is no exaggeration. IBM iDataPlex can perform 42 trillion calculations each second. The heavy weight capabilities are needed for simulating and analyzing the quickly growing pile of data collected by satellites about the Earth.
In order to perform at such high levels without sucking up massive amounts of energy, IBM has designed a way to improve the energy efficiency and cooling requirements of the 1,024 quad-core Intel Xeon processors. Yes, 1,024 is not an exaggeration either. The processors are being integrated with Discover, NASA's existing Xeon-based cluster.
"By nearly tripling Discover's performance, NASA scientists will be able to run models with higher resolution and greater fidelity to the underlying physical phenomena," said Dr. Phil Webster, NCCS Project Manager and Chief of the Computational and Information Sciences and Technology Office at Goddard Space Flight Center. "IBM's iDataPlex solution for NCCS will provide critical compute power for current and future NASA Earth and space science studies."
And they'll be able to do it in a relatively energy efficient way.
Improved Cooling System
The iDataPlex is designed for streamlining data center operations to save energy, and maximizes performance through improved cooling techniques, including a liquid-cooled panel on the back of the unit.
The cooling technique takes away the need for "cold rooms" for servers — they can operate in room-temperature environments. Essentially, they can provide five times the compute power while consuming 40% less energy than typical servers.
Not Just for NASA-Scale Projects
IBM's supercomputer isn't just for major efforts like NASA's project. It is intended also for big companies that operate tens of thousands of servers, and therefore need some big ways to cut energy costs and improve data center efficiency.


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On the border between the fjords and the sea, in the southern tip of Sotra, we find beautiful Glesvær and Glesvær Kafe. Team-building, outings or other events? If you are looking for a pleasant and a bit special location for your event, Glesvær Kafe is the place to go. It offers gatherings for groups from 2 to 65 people, in pleasant and historic premises at the old trading place Glesvær.
The cafe is open all year around, and are serving by appointment based on the number of persons. On the menu is, among other things, salmon, crab, mussels or fish soup and other dishes a company may wish for. Here you also get espresso and cappuccino, fresh bread from their own bakery and the cafe can serve a variety of beer, wine and spirits.
When visiting Glesvær it is also possible to make the trip to Marstein lighthouse .
We offer RIB trip to Glesvær all year. Price on request.
+47 40 31 90 00

subset: commoncrawl


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Melissa Marr on Melissa Marr: "The easy version--I write; I'm a mom; and I used to teach.
"The longer version--I grew up in Pennsylvania. I tended to be too curious for my own good, so I experimented with trouble. I knew though that I wanted to teach and write some day, so I went to college and then grad school. Somewhere in there, I started bartending and teaching university--both of which were great fun. In 1998, I switched from bartending to motherhood, and in 2006 I switched from teaching to writing novels."
Could you tell us about your path to publication? Any sprints or stumbles along the way?
I suppose it depends on what we consider as the starting point. I decided I wanted to write when I was 12 or so, but I didn't really do anything about it until I was around thirty. I was afraid, so I decided to wait until I was 40 to try it. The biggest stumble was my belief that I couldn't provide for my family and be a writer. When I did start writing novels, when I was around 30, things happened pretty much instantly.
Congratulations on the publication of Wicked Lovely (HarperCollins, 2007)(excerpt)! Could you fill us in on the story?"
I'm so bad at this part. Hmmm. It's a story about three characters who each want something. Keenan wants to find his missing Summer Queen (who happens to be a mortal); Donia wants freedom from the curse she's carrying (because of Keenan); Aislinn wants a normal life (but she sees faeries). Keenan and Donia are at odds, bound to compete to convince Aislinn to choose as they want/need. Aislinn is trying to hide the fact that she knows faeries are real. Ultimately, it's a story of choices made and un-made.
What was your initial inspiration for writing this book?
An obsession with the importance of choices? The name Aislinn? Fascination with faeries? Egalitarian issues? Being a mom? I'm not sure there's a solitary inspiration. I can do the retrospective assessment bit, but that's assigning meaning after the fact. At the time, I only knew that I couldn't get the characters out of my head.
What was the timeline between spark and publication, and what were the major events along the way?
In late 2004, I wrote a short story that would linger in my mind for the next eight-to-nine months. Then in 2005, I wrote two novels--one that didn't work and the one that was an evolution of that short story. That novel became Wicked Lovely. Once I started writing WL, things became blurry. I finished it in January, queried agents, picked an agent in February, sold the book in a multi-book co-acquisition (with the US and UK) in March. From starting the novel to signing with an agent to deal was six months total. It was ridiculously fast.
What about the young adult audience appeals to you?
I don't know that I think of it that way. People appeal to me. Some of the most interesting people I've met are those I met through teaching, so I guess it made sense to write a text that was available to this readership.
What is it like, being a debut author in 2007?
For me, it's been surreal. I never thought much about the "being an author" part. I wrote a book. I've dreamed of seeing it in readers' hands. I'd never thought about the between writing and on the shelves part. I never thought about events. I'm just not a book-signing, event, author-party kinda person. But my publishers are energetic. There was a pre-publication tour. There was a lunch date with BGI. There's another tour coming. And, of course, there were (and will be more) events, signings, and...just things. There are things, and I had no clue how to do most of them. I regularly have great fears of failing my publishers by not doing these things well enough.
If you could go back and talk to yourself when you were beginning writer, what advice would you offer?
I'm pretty simple in that I believe that where we are today is the result of every aspect of where we were before, so I wouldn't want to say anything to my prior self.
What do you do when you're not writing?
I hang out with my family, read, travel, go to museums, roam with my camera, get tattooed, meditate... To write, to live, I think it's pretty important to keep the well full, so I try to sate my senses and spirit.
Luckily, my family thinks this is a fine plan, so they're game for new adventures and cool with my going on solitary adventures. For example, we just returned from a wonderful trip to Ireland and a few days in England. I'm preparing for a work trip on my own, but that schedule also includes "go to museum" and "roam" time.
How do you balance your life as a writer with the responsibilities (speaking, promotion, etc.) of being an author?
I'm not sure I am very good at the balance part yet. I'm lucky in that my Harper US publicist (Melissa Ditmar) and my US & UK editors (Anne Hoppe & Nick Lake) are very good at this, so they look at my schedule and sort things out so I'm not terribly dizzy. My agent, Rachel Vater, also does a great job of taking care of me.
Between the lot of them (and my at home support team), I generally know where I'm to be and what I'm to be doing. Plus, I like caffeine, so that helps.
What can your fans look forward to next?
Readers can expect to see Ink Exchange in Summer 2008. This story picks up about six months after Wicked Lovely; this one centers on the Dark Court. It's the narrative threads of characters we meet in WL--Leslie (Ash's friend), Irial (Dark King), & Niall (Keenan's friend). The MCs from WL are in it, but it's not their story. There will also be a short story in the Love Is Hell anthology in Fall 08. Then my manga series (and another novel) will be out in 2009.
reflective conversations, publishing information, writer insights & inspiration, bookseller-librarian-teacher appreciation, children's-YA literature news & author outreach
Tuesday, October 16, 2007
Author Interview: Melissa Marr on Wicked Lovely
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Mustard Grey Vertical Chevron Cushion Cover featuring a contemporary chevron pattern in grey and mustard. Our geometric cushions are made from a quality polyester linen fabric perfect for creating stunning cushion covers. Available with an optional Polyester or Duck feather fill/insert.
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SIZE: 45cmx45cm (18"x18")


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NCI Drug Dictionary
The NCI Drug Dictionary contains technical definitions and synonyms for drugs/agents used to treat patients with cancer or conditions related to cancer. Each drug entry includes links to check for clinical trials listed in NCI's List of Cancer Clinical Trials.
- phentolamine mesylate
The mesylate salt of a synthetic imidazoline with alpha-adrenergic antagonist activity. As a competitive alpha-adrenergic antagonist, phentolamine binds to alpha-1 and alpha-2 receptors, resulting in a decrease in peripheral vascular resistance and vasodilatation. This agent also may block 5-hydroxytryptamine (5-HT) receptors and stimulate release of histamine from mast cells. Check for active clinical trials using this agent. (NCI Thesaurus)
US brand name: Regitine Chemical structure: 2-[N-p'-tolyl-N-(m'-hydroxyphenyl)aminomethyl]imidazoline monomethanesulfonate


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Advertising for the second Hong Kong
Arts Festival program I've attended this year
Thanks to my having viewed clips of them performing in the original That's Entertainment! and its follow-up films when I was a child, visions of Fred Astaire and Ginger Rogers come to mind whenever I think of tap dancing. But as American company Dorrance Dance showed this evening, with their Hong Kong Arts Festival performance of ETM: Double Down, tap dancing can be so very different from the classic, elegant tuxedoes and ballgown images which Astaire and Rogers conjured up.
Created by Dorrance Dance's artistic director Michelle Dorrance and Nicholas Van Young, this program has sections that get you thinking that the tap dancers have turned their bodies into musical instruments as well as others where their bodies and movements express a variety of emotions including physical lust, romantic rejection, exuberant energy and sheer, uninhibited joy.
Also featured in this 11-performer show are breakdancing moves (courtesy of Ephrat "Bounce" Asherie), what I'd describe as voice music -- as they are songs without words (courtesy of vocalist Aaron Marcellus) and live music performances (including drumming by Michelle Dorrance and Nicholas Van Young, bass and guitar playing by Gregory Richardson, and piano work by Donovan Dorrance).
Quite a bit has been made of ETM: Double Down making use of something called "electronic tap boards", which Nicholas Van Young has likened to electronic drum triggers operated by the dancers' feet. These devices feature prominently in the work right from the get go but, if truth be told, I think I was far more impressed by the sounds the tap dancers made when there was nothing between their shoes and the stage floor -- and I think that the greater floor space also allowed them more freedom of movement and, accordingly, expression too.
While many of the dances come across as abstract, one particular section can be easily read as being about two male lovers and the times when they don't get along as well as those others when they're very much in synch. And although there may not have been a specific message imparted by his doing so, I really enjoyed seeing how lean and lanky Warren Craft -- who must be the rare tap dancer who's also trained in ballet -- appeared to utilize his whole body (including his shoulders) to maximize the volume of his tapping!
Their costumes may have been on the utilitarian and gray side but this dance company's performance was anything but! While the tap dancing of Fred Astaire and Ginger Rogers often looked like a more percussive version of ballroom dancing, Dorrance Dance's version shows very clearly that it was -- as Michelle Dorrance said in her Artist Statement -- America's first street dance, and is a colorful dance form that can be totally in tune with the contemporary world. :)


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The Minnesota Twins have done their darnedest to choke away the AL Central division. But after losing the first two games of a three game series against the Kansas City Royals, the Twins are exactly where they were after sweeping the Chicago White Sox earlier this week....one-half game ahead in first place.
The good news for today is that no matter what happens, the Twins will not be completely eliminated. Even if they lose and the Sox win, Chicago will be up by a half game. If that's the case, Chicago will have to play the Detroit Tigers on Monday to make up a game which was rained out earlier this season.
If I had to make a prediction, I believe both the Twins and Sox will win today. If that happens, Chicago will still have to beat Detroit tomorrow afternoon just to force a one-game playoff against the Twins on Tuesday.
Looks like we're just getting warmed for what will be an intriguing baseball postseason!


text: Phone Archive Wireless Charging Plate For Lumia Mobile Phone Author: mark | Dec162014 Categories: Mobile, Tech 2 Comments Nokia Wireless Charging plate was arrival in 2014. Now Nokia Wireless Charging Plate (DT-903) Price: 78.72$ Looking to give someone special a Nokia Lumia 930, Nokia Lumia 830 or Nokia Lumia 735 Continue Reading BBM v 188.8.131.52 App Update Available For Windows Phone Author: mark | Dec162014 Categories: Uncategorized No comments BBM App update is Available in Windows Phone store. The latest update brings all the features which were introduced in the last beta, and now, they are available for public. Continue Reading


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Harvey Norman copped a bit of criticism in the manner in which they finally tackled the online world, but with this Nikon 1 J1 twin lens kit they hit the online retail G-spot.
The Nikon 1 J1 is the company's first tilt at the new mirrorless interchangeable lens camera market (MILC) – a new format somewhere between the compact digital camera and the digital SLR. More toward the latter I would say. It offers the ease of a 'point and shoot' camera, but with something of the advanced manual control features of digital SLR.
When the Nikon 1 J1 was released late last year, it sold for an RRP of $899. Harvey Norman have the Nikon 1 J1 twin lens kit (as pictured below) for $498, in both the black and the white colours. The catch? None really. It's a limit of one per customer, and it is only available until April 3 (tomorrow), or until stocks last, and only online from the Harvey Norman website.
Other places to buy the NIKON 1 J1
If you miss out on the Nikon 1 J1 on offer here, there are still cheaper options available:
For one, there's the Nikon store at Amazon.
Secondly, there's the Digital Camera store:


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Researchers from the University of Akron in the U.S. have establish that placing a clear layer of electrodes on a polymer surface enhances the surface more elastic and resistant to shattering. This new technology might develop and replace old touch screens, which are presently covered with brittle indium tin oxide. And the transparent electrode layer isn't just durable and extra flexible than indium tin oxide, it could also offer greater conductivity and has the potential to be manufactured in cheap, mass-quantity rolls.
Image Credit: University of Akron
The researchers verified the film by twisting it more than 1,000 times and performing repetitive scotch tape peelings, none of which changed the form or functionality of the covering. Their outcomes are issued in the journal ACSNano. Scotch tape peeling experiments may sound a little senseless, but it turns out they help to show whether a covering will separate easily from the polymer screen. Chief research Yu Zhu from the University of Akron spoke to MD Connects: "We expect this film to emerge on the market as a true ITO competitor … The annoying problem of cracked smart phone screens may be solved once and for all with this flexible touch screen."
Source: MD Connects
(If you find any error or miscalculation in this article then please feel free to share in comment and if you want to expand this article then comment below)


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More than half of parents use cellphones while driving with young children in their cars, according to a study published Thursday in the Journal of Pediatrics. The study also found that about a third of parents read text messages — and a quarter send them — while driving with their children.
These findings are disturbing. It means that far too many people continue to be in denial about the dangers of using a cellphone — including a hands-free one — while behind the wheel.
As I've reported in Second Opinion before, traffic-safety experts have found that using a hands-free phone while driving can keep you distracted for up to 27 seconds after you've finished the call.
Even while driving at a relatively slow speed of 25 mph, that 27 seconds would take you the distance of almost three football fields.
Distracted driving is considered a public health crisis. It was a factor in 3,157 fatal crashes on American roads in 2016, or 9 percent of all fatal crashes, according to the National Highway Traffic Safety Administration.
More than 3,400 people died in those crashes, including many children.
Study details
For the current study, researchers at Children's Hospital of Philadelphia (CHOP) and the University of Pennsylvania School of Nursing surveyed a national sample of 760 adults from 47 U.S. states. More than 96 percent of the respondents were parents of at least one child between the ages of 4 and 10. The rest were "routine caregivers" (grandparents and other relatives) of a child that age. Each respondent reported having driven with a child at least six times during the previous three months.
More than half of the parents (52.2 percent) acknowledged that they had talked on a hands-free phone while driving with their young child during the three months prior to being surveyed, and almost half (47 percent) said they had done the same with a hand-held phone.
The survey also revealed that 33.7 percent of the parents had read text messages, and 26.7 percent had sent such messages, while driving with their child.
In addition, almost one in seven of the parents (13.7 percent) admitted that they had used social media while driving with their child.
Links with other risky behaviors
The researchers also looked to see if there was a correlation between the parents' use of cellphones while driving and other risky driving behaviors.
They found that drivers who did not consistently use child restraint systems or wear a seatbelt themselves — or who drove while under the influence of alcohol — were significantly more likely to talk or text on a cellphone while driving.
For example, 14.5 percent of the parents surveyed said they did not consistently used booster seats and other child restraint systems when driving with their child.
Those parents were twice as likely to talk on their cellphones and three times more likely to use a phone for social media while driving with their child than parents who said they did properly restrain their child during each car ride.
Limitations and implications
The study comes with several important caveats. Most notably, the study relied on self-reports of the parents' driving behavior, which may or may not have been entirely accurate. Also, the parents who were surveyed were not nationally representative of all U.S. parents with young children.
Still, the study's findings indicate that a significant proportion of parents and caregivers are engaging in driving behaviors that puts the lives of their children (as well as the lives of other people) at risk.
The study's authors urge pediatricians and other clinicians to talk with parents about safe-driving practices, including the importance of not using cellphones in the car.
"This type of education is especially pivotal today, as in-vehicle technology is rapidly changing and there is increased — and seemingly constant — [reliance] on cellphones," said Catherine McDonald, the study's lead author and a senior fellow at CHOP's Center for Injury Research and Prevention, in a released statement.
"However, it is also important to note that even parents who did not engage in risky behaviors, such as not wearing a seat belt as a driver or driving under the influence of alcohol, still used their cellphones while driving," she added.
FMI:You'll find an abstract of the study on the Journal of Pediatrics website, but the full study is behind a paywall.


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Michael Tilson Thomas and the San Franciso Symphony Complete Mahler Cycle with a Breath-taking Recording
"...this promises to be a triumphant capstone to the entire cycle." -San Francisco Chronicle
Mahler Symphony No. 8 is joined (and preluded) by the first movement of what would have been his Symphony No. 10 had he been able to finish it. The sense of torment and anxiety is clearly felt in the music as Mahler was afraid he was losing his wife to another man. Parts of this piece could easily serve as score to a Hitchcock film, with moments of tranquil splendor haunted by a tormented psychosis. The beauty is how well this piece performs the role of prelude to the monster Faustian work of Symphony No. 8.
Based in part on Goethe's Faust, this symphony is a quest for understanding where the power of life and love coincide or conflict. From the opening chord complete with church organ, with the chorus following with "Veni, creator spiritus" (Come, creator spirit), the tone is set to stir the muses, to erupt with creative energy and spew forth a magma of music rich and complete with all the nuances such a story demands. The voices are vivid and layered; the orchestra is powerful and yet dynamic, pulling back to allow other elements forward when needed. So often the smaller parts of the score are covered up with the immensity of the music. In the first movement, Alexander Barantschik has a wonderful moment as the solo violin lightly plays with chorus behind. While Mahler wanted the words to be heard (and they can be), it was lovely to hear this delicate, playful tune brought out so nicely.
The brass get a healthy workout in the symphony, particularly in the Infunde Amorem Cordibus. They are brilliant at cutting through to create a sense of bold determination. Add the chorus crying out to the heavens and the power of the music is almost unbearable, certainly impossible not to feel ones pulse race, ones breathing become labored and intense. This symphony is rather at the opposite end of the spectrum from Berlioz' Symphonie Fantastique, which set the stage for what a romantic symphony should be; Mahler's 8th is the pinnacle of what a romantic symphony can be. San Francisco Symphony captures the intensity, drama, power, scope and emotion with adroit dexterity.
While some orchestras are just now starting their own recording labels, San Francisco has releasing critically acclaimed performances on CD since 2001 on its own SFS Media – the first orchestra to create its own label. Not only do they record live performances, but they also produce Keeping Score, a multi-media project designed to help make classical music more accessible to people of all ages. In 2001, Michael Tilson Thomas and the San Francisco Symphony began the process of presenting and recording the complete cycle of Mahler symphonies. This most recent recording is amazing in its clarity, depth of expression and sheer power, continuing the ascent their a breath-taking Mahler project.
For more information about the San Francisco Symphony, Keeping Score or other offers by SFS Media visit the SFS Website.
Although Mahler's Symphony No. 8 was the last of the symphonies to be recording, this is NOT the last of the Mahler Project. Next Month San Francisco Symphony's will perform a three-week Mahler Festival with live recordings of Rúckert Lieder performed by Susan Graham and Songs of a Wayfarer performed by Thomas Hampson will complete the orchestra's recordings of Mahler works for voice and orchestra. This final album in the orchestra's Mahler Project, which will also include Des Knaben Wunderhorn, is scheduled for release in 2010. (Kindertotenlieder, Das Lied von der Erde , and Das klagende Lied have already been released.)


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New NASCAR Track Record Set At Pocono
Blazing speed. Everyone knew speeds would be faster and times would be quicker when the stars of NASCAR's Sprint Cup Series took to the track at Pocono Raceway this weekend. But just how fast was the question.
The repaving of Pocono Raceway was completed in April. The new pavement is smooth with lots of grip, allowing drivers to go faster than ever.
In practice on Friday, 40 drivers broke the old track record of 172.533 mph set by Kasey Kahne back in 2004.
So in qualifying today, it was no surprise to see most qualifying speeds break the track record.
Joey Logano, who was fastest in the Happy Hour final practice session on Friday - went out 18th in the qualifying order and turned a speed of 179.598 mph. Logano does not have any top ten finishes at Pocono but it was his speed that was the mark to beat in qualifying on the new pavement.
When qualifying was all said and done, fast time of the day belonged to Logano - his speed breaking the old track record by over 7 mph. Logano will start his No. 20 Joe Gibbs Racing Toyota on the pole for tomorrow's Pocono 400. Alongside on the front row will be Carl Edwards in the Roush-Fenway Racing Ford. Paul Menard will start third, with Logano's teammates Kyle Busch and Denny Hamlin starting 4th and 5th.
David Reutimann, driving the No. 51 for James Finch as a substitute for suspended Kurt Busch - will start 25th.
Here is the complete race lineup.


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CAIRO, Egypt — The recent conflict in Gaza threw the spotlight on Egypt as a regional power broker whose leadership is essential to both the Arab world and the West.
And although political leadership has become a tired subject on the streets of the capital, the topic of succession enters many a conversation, the biggest concern being who will fill the shoes of the five-term president, Hosni Mubarak.
Mubarak, turning 81 in May, has given few signals regarding the country's political future.
Unlike his predecessors, Gamal Nasser and Anwar Sadat, Mubarak has resisted appointing a vice president who, following modern historical tradition here, would be likely to succeed him.
Mubarak was reelected in 2005 to a fifth term in a low-turnout election, and with speculation over whether he will seek a sixth term in 2011 or pass power to a pre-ordained successor, internal politics give some indication as to who might be waiting in the wings.
Most speculation currently swirls around the president's son Gamal Mubarak, who has risen rapidly through the ranks of the ruling National Democratic Party since leaving the world of finance in London.
"I think especially if the transition happens during [Hosni] Mubarak's lifetime, Gamal will be the candidate," said Emad Gad, a senior researcher at the Egyptian think tank, the Ahram Center.
But for the younger Mubarak to take power after his father, he'll have to overcome some significant hurdles, one of which is to earn the nomination of the NDP, which is most likely to win the election.
To do this, Mubarak will have to earn the support of the parliament. In 2002, he was appointed to head the party's policy committee which, though low profile, carries significant influence within the workings of the government.
The other obstacle in Mubarak's way is the powerful Egyptian military. Since the founding of the republic in 1953, all four of Egypt's presidents have been products of the armed forces. Gamal Mubarak never served, leading analysts to speculate that the military won't allow someone from outside its ranks to assume power.
But the military may be the biggest wildcard since its leadership operates in secrecy, usually outside the media spotlight.
"It is very difficult to discuss these things," Gad said. "No one really knows what the military is thinking or what the military will do."
Informed speculation over issues of succession is made more challenging by the fact that few within the NDP ranks are willing to wonder aloud about the future while Mubarak is still firmly entrenched as president.
Still, another name that continues to surface within political circles as a possible contender is Omar Suleiman, head of the Egyptian Intelligence Services.
Although Suleiman can check the military box, he is more than 70 years old, leading many to wonder whether his time has past.
The role of intelligence chief is often shrouded in secrecy, but Suleiman has been a long-serving adviser to Mubarak, who is known for making frequent shuffles within his ranks, and he has taken an unusually public role in dealing with international diplomacy.
Most recently, Suleiman publicly engaged in negotiations aimed at brokering a cease-fire in the latest conflict in Gaza.
There are other considerations.
Mubarak made waves in 2005, when he led the parliament to pass Constitutional Article 76.
Coming in the midst of President George W. Bush's doctrine of democratizing the Middle East, Article 76 ordered that presidential elections should, for the first time in history, be multiparty. Up until the passage of the article, challengers to the sitting president had to run as independents.
Critics blasted the high standards Article 76 set for nomination, claiming that no one outside the NDP would likely be eligible.
"Now only the parties that have enough seats in the National Assembly and a certain number of the local councils can be nominated for the new elections," Gad said.
Most damagingly, though, Article 76 set tougher, if not impossible, standards for independent candidates.
"They did that to stop the so-called illegal parties, like the Muslim Brotherhood, from running," Gad noted.
When democracy activist Ayman Nour ran as an independent in the 2005 presidential elections, he received little popular support. Still, he was jailed on charges of political fraud, a move that many saw as an effort by Mubarak to clamp down on the opposition.
The Muslim Brotherhood has also emerged as a strong player in the country's political system in recent years. It earned 88 seats in 454-member parliament in the 2005 election, stunning many in the international community.
Few expect the Muslim Brotherhood to be in serious contention for the presidency in 2011, but its surge in popularity has many in the political establishment on alert.
Ahead of the 2011 presidential elections, the country will hold local and parliamentary elections next year.
"We will see which political parties can get enough seats to contend in the presidential election," said Gad, adding that if smaller parties succeed in gaining support, there may be pressure on the establishment to allow more candidates into the presidential pool the following year.
More by Theodore May:
Gaza conflict creates another broken generation


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text:
Clever Apes #2: The ShakedownBy Gabriel Spitzer
Clever Apes #2: The ShakedownBy Gabriel Spitzer
So much of science is about finding patterns -- repetitions that let us predict outcomes for given circumstances. The universe is full of these rhythms -- from the vibrating loops of string theory to the orbits of stars and planets to the pulsing of our heart. On this episode of Clever Apes, we delve into these deep rhythms.
When you're walking and not consciously thinking "put one foot in front of the other," that's because little drummers are keeping time for you in your brain. If you want to see what the planet looks like deep beneath the crust, then you can use the earth's vibrations like sonar to scan the structures. And if you use beats and rhythms to crow about your lab, than you best watch out for rival science MCs.
Speaking of which, in this episode you'll hear about the particle physics community's answer to Tupac and Biggie. Here are the videos, starting with the initial salvo by AlpineKat on behalf the CERN's Large Hadron Collider.
And here's Fermilab's answer by funky49. Prepare for bloodshed.


text:
Exclusive Interview: Ric Edelman Answers Child IRA Question and Reveals Today's Investors' Biggest Question
Earlier this year, FiduciaryNews.com Chief Contributing Editor ran a series of articles in this and other publications that, collectively, (referenced below) created a theoretical concept called a "Child IRA." The response was off the charts, and, after so many readers wanted to know how to take advantage of a "Child IRA" right now, a special letter was sent subscribers explaining the "Child IRA" was not real at this time. Under current law, it was only possible if the child had income from the day they were born, limiting its use to child models and actors. A few readers mentioned well-known financial adviser and personality Ric Edelman had patent a special form of a Crummey Trust called a "RIC-E Trust." Readers asked FiduciaryNews.com to obtain Mr. Edelman's views on the Child IRA in relation to the RIC-E Trust.
Well, you asked, and Mr. Edelman was happy to deliver.
Ric Edelman is chairman and CEO of Edelman Financial Services, a registered investment adviser (as of March 31, 2014) with 34 offices coast-to-coast. His firm manages more than $12.75 billion for more than 24,000 individuals and families. Ric has three times been ranked the #1 Independent Financial Advisor in the nation by Barron's. According to Barron's, "The formula [used] to rank advisors has three major components: assets managed, revenue produced and quality of the advisor's practice. Investment returns are not a component of the rankings because an advisor's returns are dictated largely by each client's risk tolerance. The quality-of-practice component includes an evaluation of each advisor's regulatory record." The rankings are based on the universe of applications submitted to Barron's. The selection process begins with a nomination and application provided to Barron's. Principals of Edelman Financial Services LLC self-nominated the firm and submitted quantitative and qualitative information to Barron's as requested. Barron's reviewed and considered this information which resulted in the rankings on Aug. 27, 2012/Aug. 28, 2010/Aug. 31, 2009.
Ric is also a #1 New York Times best-selling author and host of award-winning radio and TV shows, Ric speaks frequently on personal finance, writes a 16-page monthly newsletter and offers free educational resources at RicEdelman.com.
FN: Ric, thank you very much for taking the time to share your thoughts with our readers. Quite a few have asked specifically that we get your take on a series of articles that appeared both in our publication and others. Before we get to that, tell us a little bit about yourself. How did you get from Cum Laude at Rowan University to where you are today?
Edelman: My degree is in Communications. I interned with a congressman; upon graduation, I went to Capitol Hill to work in politics. Didn't like it, so became Director of Communications for an association in the medical field. Left there after 2.5 years to become editor of a medical magazine. My publisher also owned some financial pubs, so I started writing for those as needed. That was my entree to the field.
FN: What first attracted you to the field of financial planning?
Edelman: After interviewing people in the field for those pubs, my interest was piqued. So my wife (Jean) and I went to an advisor and got really bad advice. (He told me to lie on my mortgage application). So I decided I could do what he does better than him – and earn more than journalists earn (sorry, Chris). So I joined a small local broker/dealer and got licensed; Jean went to work for Paine Webber, working in their back office. We figured I'd do the client part and she would do all the rest and we'd eventually start our own firm – which we did a year later, in 1987.
FN: You work with and talk to a lot of investors. What do they say is their biggest question in today's economic environment?
Edelman: "Will I ever be able to retire?"
FN: Our readers tend to be financial service providers and their regulators. What do you think is the most important challenge facing financial service providers today?
Edelman: Our field has become far more complex. Technology, regulation, competition, uncertain public policy, new product introduction, and consumers who are far more educated and experienced than in the past – all these all creating massive revenue pressure and demands that are raising questions about the ability of individual advisors to operate the way they once did.
FN: As you are no doubt aware, the SEC is considering whether or not to make the fiduciary standard apply to brokers who provide investment advice. Currently, only investment advisers work under the fiduciary standard. What's your opinion on this issue?
Edelman: It is inevitable that the standard will eventually apply to all those who give advice. In the future, people will look back on today's era with wonder and astonishment, finding it hard to believe there once was a time when the standard was not applied – just as people today look back at racial segregation, women's suffrage and similar eras.
FN: Should the fiduciary standard apply equally to all who provide investment advice, no matter what their business model?
Edelman: Yes – with a caveat. Some participants in the field, such as traders, and some investors, such as institutions, don't need to be considered germane to this conversation. As SIFMA and others have eloquently explained, the application of the fiduciary standard could actually hurt the markets and the economy rather than help. Therefore, thoughtful consideration by very smart people is required. It is too simplistic to think that a single sentence or policy can or should be applied throughout this incredibly diverse and complex industry.
FN: You work with both IRA Rollovers and 401k plans. Currently, only the latter is subject to DOL fiduciary oversight. The DOL is expected to offer a new Fiduciary Rule later this year that might bring IRA's in the fold. Even if the DOL does this, it's expected they would leave unchanged current exemptions that allow service providers to engage in what would normally be defined as prohibited self-dealing transactions (i.e., transaction-based fees). What are your thoughts on this?
Edelman: I strongly support all efforts to improve disclosure and fairness.
FN: Recently, we published an article ("What Every 401k Plan Sponsor and Fiduciary Should Disclose to Employees: How to Retire a Millionaire (Hint: It's Easier Than You Think)," FiduciaryNews.com, February 25, 2014) the led to this article ("This idea will solve the retirement crisis, guaranteed!" BenefitsPro, February 26, 2014) that introduced the concept of a "Child IRA." The concept and its benefits were later spelled out in greater detail in an article published in Benefits Selling Magazine ("It's time we create a Child IRA," April 2014 issue). Many readers responded to the idea of a "Child IRA" with enthusiasm (some even thought it was a real thing). A few mentioned your RIC-Trust as a potential real-life alternative to the theoretical "Child IRA." First, can you briefly describe how a RIC-E Trust works?
Edelman: I smiled while reading the articles, because they are calling for something that already exists – the RIC-E Trust, which I invented more than 15 years ago. [Here's how it works:] A grantor establishes the trust, paying a one-time set-up fee of $400. The grantor makes a gift to the trust ($5,000 or more). Future gifts are permitted but not required (most don't). The grantor names a beneficiary (usually a child or grandchild, but can be anyone). The beneficiary can be of any age, even a newborn. The grantor also names a trustee (usually a family member, such as the beneficiary's parent, aunt or uncle).
That's it! Once created, the money is invested into a variable annuity, where it remains until the beneficiary reaches retirement age (set by the grantor) – usually 62 or 65. At that time, the trust is dissolved and the money is available to the beneficiary. He/she can take it anytime and any way he/she wishes – lump sum, monthly income, occasional distributions, whatever. The only way to receive money prior to retirement is death or disability.
The trust operates as a Crummey Trust. I have received 2 U.S. Patents for this – it is truly unique. More than 4,000 trusts have been established so far, and I've testified before Congress twice on this topic. (Some view my idea as a solution for the Social Security crisis.) Any financial advisor can provide a RIC-E Trust to any client.
FN: What are some important differences between a RIC-E Trust and a "Child IRA"?
Edelman: You can't establish an IRA unless you have earned income, which most children lack. IRA rules also limit the amount you can contribute; there is no limit for the RIC-E Trust. And most importantly, the "Child IRA" does not prevent the child from accessing the money prior to retirement. This is the most important element of my design: the RIC-E Trust is an irrevocable trust, meaning the child cannot touch the money. All financial advisors know that if the child is permitted to have access to the account, he or she will do so. The money will thus be spent long before retirement – on college, homes, cars, medical expenses, or just plain squandered away on vacations or beer. The RIC-E Trust prevents this; the "Child IRA" does not.
FN: What's the most important message you can give to financial service professionals serving the retirement market?
Edelman: Be proud of the work you are doing, for you are impacting people's lives in a profound way. Make sure others are equally proud, therefore, of the way you conduct yourself. The more you help people and the more you place their interests first, the more success you will enjoy for yourself.
FN: Ric, on behalf of FiduciaryNews.com and our readers, thank you for taking the time to share with us your thoughts on the fiduciary issue and especially for letting us know how the RIC-E Trust works. If this helps even some readers who were interested in the theoretical "Child IRA," then at least a few young people can someday look back at this article as the source of a major portion of their wealth.


text:
In The Supreme Court
State Auto Property and Casualty Insurance Company, Petitioner,
David W. Raynolds, Sherry B. Raynolds, Harold Turner and Catherine Turner, Defendants,
Of Whom David W. Raynolds and Sherry B. Raynolds are Respondents.
Appeal From Spartanburg County
Thomas J. Ervin, Circuit Court Judge
Opinion No. 25776
Heard November 19, 2003 - Filed January 27, 2004
C. Stuart Mauney and Jennifer D. Eubanks of Gallivan, White and Boyd, P. A., of Greenville, for Petitioner.
Robert C. Childs, III and Laura W. H. Teer of Mitchell, Bouton, Yokel & Childs, of Greenville, for Respondents.
TOAL, C. J.: Petitioner State Auto Property and Casualty Insurance Company ("State Auto") asserts that the Court of Appeals erred when it held that insured David and Sherry Raynolds ("the Raynolds"), were entitled to coverage and a defense for a third party's personal injury that occurred at the Raynolds' home. State Auto also seeks to overturn the trial court's decision awarding the Raynolds attorney's fees. We now reverse the Court of Appeals and hold that the Raynolds were not entitled to coverage, a defense, or attorney's fees.
Factual/Procedural Background
The Raynolds are a couple who breed, rear, and sell Akita show dogs in Spartanburg. David is a retired engineer, and he and his wife Sherry operate a retail cosmetic business.
The Raynolds have invested a considerable amount of time and money in their dogs. Since 1989, the Raynolds have attended between 40 and 70 dog shows per year, and they are members of the Akita Club of America. They have constructed separate, eighty-square-foot kennels for each dog. They converted their garage into a facility for bathing and grooming the dogs, purchased a specialized canine treadmill to condition the dogs, and acquired a recreational vehicle for transporting themselves, their equipment, and their dogs to shows. They deducted many of the costs of raising, training, and showing their dogs as "Schedule C" business expenses and depreciated items such as the R.V., clothing purchased for the shows, and the canine treadmill on their tax return. [1]
The Raynolds advertise their puppies in various newspapers and publications under the name "Ko-Akita Kennels." The Raynolds also have business cards for "Ko-Akita Kennels," as well as, grossed $5,000 to $12,000 a year since they began operation.
This case arose after one of the Raynolds' dogs, Emperor, bit Harold Turner ("Turner"), a professional dog-handler, at the Raynolds' home on April 6, 1996. When Turner sued, State Auto defended the Raynolds under a reservation of rights. During the time it defended the Raynolds, State Auto sought a declaratory judgment, seeking to deny the Raynolds coverage and a defense based on the "business pursuits" exclusion in the policy. The exclusion provides:
Medical Payments to others do not apply to bodily injury or property damage… (b) arising out of or in connection with a business engaged in by an insured. This exclusion applies but is not limited to an act or omission regardless of its nature or circumstance, involving a service or duty rendered, promised, owed, or implied to be provided because of the nature of the business.
At trial, the court applied the two-pronged test set forth in Faddin v. Cambridge Mut. Fire Ins. Co. to determine whether the Raynolds were engaged in a business pursuit. 274 N.Y.S.2d 235 (N.Y. App. Div. 1967). The trial court found the Raynolds were not engaged in a "business pursuit" and that State Auto was required to defend the Raynolds and provide coverage up to the policy's limits. In addition, the trial court denied the Raynolds' claim for attorney's fees. The Court of Appeals affirmed the trial court as to State Auto's obligations but reversed on the issue of attorney's fees. State Auto v. Raynolds, 350 S.C. 108, 564 S.E.2d 677 (Ct. App. 2002).
The following issues are before this Court:
I. Did the Court of Appeals err in finding that the Raynolds' activities did not satisfy the "business pursuits" test of Faddin?
II. Did the Court of Appeals err in awarding the Raynolds attorney's fees?
I. Business Pursuits Test
South Carolina has not developed a test for determining whether activities are a "business pursuit" and thus fall under a homeowners insurance policy exclusion. [2] Courts in other jurisdictions have developed a plethora of tests yielding varied results. In this case, the lower courts applied the two-prong test developed in Faddin. 274 N.Y.S.2d at 241. We now hold that this was the proper test to apply.
Under the Faddin test, an insurance provider can establish that an insured's conduct falls within a "business pursuits" exclusion if the provider proves two elements: continuity and profit motive.
A. Continuity Prong
Petitioner argues that the Court of Appeals erred in holding that the Raynolds' activities did not meet the continuity prong of Faddin. We agree.
The court in Faddin defined "continuity" as "a customary engagement or a stated occupation." Id. Faddin does little to explain whether a part-time activity could satisfy the continuity prong. However, in a later case, the New York Court of Appeals clarified the Faddin test: "for the purposes of the 'business pursuit' exclusion, the 'business' engaged in by [the insured] need not necessarily be limited to his sole occupation or employment…." Shapiro v. Glens Falls Ins. Co., 365 N.Y.S.2d 892 (N.Y. App. Div. 1975), aff'd 347 N.E.2d 624 (N.Y. 1976).
Although courts have defined "continuous" in various ways, a majority of courts have held that a "part-time" activity may constitute a business pursuit for insurance coverage purposes. For example, in Wiley v. Travelers Ins. Co., the plaintiff was bitten when he went to the defendant's house to buy a Saint Bernard puppy. 534 P.2d 1293 (Okla. 1974). The Oklahoma Supreme Court held that the defendant was engaged in the business of selling puppies even though he was a full-time salesman. Id. at 1298.
Other jurisdictions have found that part time activities constitute business pursuits. See Allstate Ins. Co. v. Crouch, 666 A.2d 964 (N.H. 1995) (an insured's long-standing hobby of automobile repair constituted a business pursuit); Nationwide Mut. Fire Ins. Co. v. Nunn, 442 S.E.2d 340 (N.C. App. 1994) (insured's operation of a bed and breakfast that operated for three months out of the year was a "business pursuit"); Williams v. State Farm & Cas. Co., 509 N.W.2d 294 (Wis. 1993) (insured, who was a part-time investor in the stock market, was engaged in a business); Heggen v. Mountain W. Farm Bureau Mut. Ins. Co., 715 P.2d 1060 (Mont. 1986) (insured, who participated in a jack steer-roping contest, was engaged in a business); State Farm & Fire Cas. Co. v. Moore, 430 N.E.2d 641 (Ill. App. 1981) (insured's part-time babysitting constituted a "business pursuit").
In the present case, the parties do not dispute that Ko-Akita Kennels is not the Raynolds' primary occupation. As noted earlier, Mr. Raynolds is a retired engineer, and he and Mrs. Raynolds maintain a retail cosmetic business. Given the amount of time and resources that the Raynolds have contributed to the care, sales, and breeding of their dogs, however, we hold that an activity may be continuous even though it is a "part-time" activity or a secondary occupation.
The Raynolds have been breeding, showing, and selling Akitas for almost fifteen years. Mr. Raynolds spent approximately 120 hours a month caring for the dogs. He also attended dog shows two times a month, each show lasting two to three days. The Raynolds have also spent a considerable amount of time customizing their property to care for the dogs.
The Raynolds' activities represent a "customary activity or a stated occupation" within the meaning of Shapiro. Therefore, the continuity prong of Faddin is satisfied.
B. Profit-Motive Prong
State Auto argues that the Court of Appeals erred in holding that the Raynolds' activities did not meet the profit-motive prong of the Faddin analysis. We agree.
The profit-motive prong of Faddin may be satisfied when the activity in question is "shown to be such an activity as a means of livelihood, gainful employment, means of earning a living, procuring subsistence or profit, commercial transactions or engagements." Faddin, 274 N.Y.S.2d at 241.
The Court of Appeals held that the Raynolds did not have a profit motive as to their activities with the dogs primarily because they never made an actual profit. State Auto v. Raynolds, 350 S.C. 108, 564 S.E.2d 677 (Ct. App. 2002). However, we recognize that the concepts of profit motive and actual profit are not identical and while the Raynolds' overall income from selling or breeding the dogs may not have produced a profit, evidence suggests that they at least had a motive to cover their costs.
The Raynolds filed losses for "Profit or Loss from Business" under Schedule "C" of their federal income tax return pursuant to 26 U.S.C. §162 (2003) as to their dog breeding and selling expenses. Courts in other jurisdictions have held that seeking such tax advantages is evidence of a profit motive. See Heggan, 715 P.2d at 1060 (holding that the use of business deductions pursuant to steer roping activities indicated a profit motive despite a lack of actual profit); Pacific Indem. Ins. Co. v. Aetna Cas. and Surety Co., 688 A.2d 319 (Conn. 1997) (holding that activities related to boarding horses constituted a business pursuit where the insured depreciated items and deducted expenses, evidencing a profit motive).
Since 1989, the Raynolds have attended between 40 and 70 dog shows a year. Mr. Raynolds testified that he showed his dogs in an attempt to build their reputation, which increases the value of the dogs for purposes of stud fees and breeding prices.
The Raynolds also publicly advertised the sale and breeding prices of their dogs under the name "Ko-Akita Kennels," and they have sold puppies for substantial amounts of money.
Several jurisdictions have held that actual profit is not necessary to satisfy the profit-motive prong. In Pacific Indem. Ins. Co. v. Aetna Cas. and Surety Co., supra, the Connecticut Supreme Court held an insured need not show an actual profit to be engaged in a business pursuit. Id. Also see Wiley, 534 P.2d 1293, 1295 (Okla. 1974) ("Profit motive, not actual profit, makes a pursuit a business pursuit").
Many businesses are not profitable, but they are businesses nonetheless. Therefore, we hold that the Raynolds' activities satisfy the profit-motive prong.
II. Attorney's Fees
State Auto argues that the Court of Appeals erred in awarding attorney's fees to the Raynolds. This issue is moot.
It is well-settled in South Carolina that when a defendant insured prevails in a declaratory judgment action, the insured is entitled to recover attorney's fees. Hegler v. Gulf Ins. Co., 270 S.C. 548, 243 S.E.2d 443 (1978). However, in this case, the Raynolds did not prevail and therefore, the issue is moot.
We now reverse the Court of Appeals on the "business pursuits" issue holding that the Raynolds were involved in a business pursuit; Turner's injuries were connected to that pursuit; State Auto properly denied coverage pursuant to an enforceable exclusion; and thus, the issue of attorney's fees is moot.
MOORE, WALLER, BURNETT and PLEICONES, JJ., concur.
[1] Their tax return showed $3,500 in receipts related to Ko-Akita Kennels, with similar expense deductions.
[2] However, South Carolina law has established that a court will construe contract exclusion provisions in favor of the insured when the exclusion is ambiguous. Boggs v. Aetna Cas. and Sur. Co., 272 S.C. 460, 252 S.E.2d 565 (1979). Nevertheless, courts are not to "torture the meaning of policy language to extend or defeat coverage that was never intended by the parties." Fritz-Pontiac-Cadillac-Buick v. Goforth, 312 S.C. 315, 318, 440 S.E.2d 367, 369 (1994).


text:
New Business Tax System (Consolidation and Other
Measures) Bill (No. 2) 2002
This Digest was prepared for debate. It reflects the legislation as
introduced and does not canvass subsequent amendments. This Digest
does not have any official legal status. Other sources should be
consulted to determine the subsequent official status of the
Passage History
Main Provisions
Contact Officer & Copyright Details
New Business Tax System
(Consolidation and Other Measures) Bill (No. 2)
Date Introduced:
12 December 2002
House: House of Representatives
Portfolio: Treasury
The amendments
contained in the Bill have numerous commencement dates depending on
the time of commencement of previous Acts dealing with the
consolidation regime. However, the measures will effectively apply
from 1 July 2002, the date of the commencement of the consolidation
The Bill will make a number of technical
amendments to the consolidation and demerger regimes, principally
associated with the value to be assigned to assets of entities
entering or leaving a consolidated group.
The Bill will also extend the simplified
imputation regime to payments made by venture capital entities to
superannuation providers.
This Bill is the fourth part of a package of
Bills dealing with the consolidation of company groups. The
consolidation regime involves some very technical and complex
rules, particularly regarding the valuation of assets in a
consolidated company group. The consolidation measures have applied
since 1 July 2002 and this Bill will, as noted above, generally
apply from that date.
There has been a substantial degree of
consultation with industry on the measures being introduced.
Industry support is based on the reduced costs in complying with
taxation requirements by being able to treat group companies as a
single consolidated entity rather than each company member of the
group having to submit individual tax information.
The Parliament s response to the consolidation
regime can perhaps be best summarised in the Senate s Economic
Legislation Committee s report on an earlier consolidation Bill.
(New Business Tax System (Consolidation, Value Shifting, Demergers
and Other Measures) Bill 2002.) In it s report on that Bill the
Senate Committee noted that there was strong industry support for
the measures to be enacted and it s commencement from 1 July 2002,
but also found that there were concerns about some of the details
contained in that legislation. The Committee noted the technicality
of the legislation and that while The Committee is reluctant to
endorse legislation that it knows needs rectification
(1) it recommended that the Bill be passed but that:
.the Government give a clear undertaking that it
will continue to monitor and review the operation of this
legislation and, in particular, in consultation with the business
sector address the problems that have been documented in this
Given the very technical nature of the
consolidation legislation and the willingness of the Parliament to
pass previous consolidation legislation while noting that it would
need later rectification, some of which is contained in this Bill,
this Digest will only provide a broad overview of the measures
contained in the Bill. It may also be noted that the 30 Schedules
to the Bill contain no major changes to the consolidation or
demerger rules, and that the changes being made to the simplified
imputation system (see below) also do not introduce new policy.
For a general background on the consolidation
regime refer to the Bills Digests for the New Business Tax System
(Consolidation) Bill 2002 (No.
173, of 2001 02) and the New Business Tax System
(Consolidation, Value Shifting, Demergers and Other Measures) Bill
2002 (No. 56,
of 2002 03).
Where an initial consolidation occurs or an
entity joins an existing consolidated group, it is necessary to set
a tax value (known as the tax cost) on the assets transferred to
the consolidated group principally for capital gains tax purposes
(largely to be able to set a cost base for the calculation of a
capital gain or loss on subsequent disposal). The rules for setting
the tax cost are contained in Division 705 of the Income Tax
Assessment Act 1997 (ITAA97) which contains a number of
complex formulas dealing with the various methods in which assets
may be transferred into a consolidated group. Schedule
1 will amend various provisions of Division 705 to ensure
consistency in the valuation calculations and correct some
technical anomalies.
Schedule 4 inserts a new
subdivision 705-E into the ITAA97, which deals with cases where an
error has been made in calculating the tax cost of an asset. If it
would be unreasonable for the tax cost to be recalculated for the
reasons contained in proposed section 705-315 (eg
the miscalculation is relatively small and it would be difficult to
make the recalculation) and the error was not due to evasion or
fraud, then:
The adjustments will compensate for any under or
over payment of CGT which would subsequently occur on disposal of
the asset.
The provisions will reduce the costs involved in
adjusting for relatively minor over or under estimation of the tax
cost of an asset.
The ITAA97 contains special rules for life
insurance companies, with differing categories of income taxed at
different rates and some income being exempt. Under the
consolidation rules as they currently stand, if a life insurance
company became a subsidiary member of a consolidated group the head
company of the group would lose the benefits available to the life
insurance company unless it was also a life insurance company. This
effectively greatly restricts the ability of life insurance
companies to join consolidated groups. Schedule 6
provides that the head company is to be treated as a life insurance
company if one or more life insurance companies are subsidiary
members of the group. The Schedule also provides that an entity
cannot be in the same consolidated group as a life insurance
company if the life insurance company has an interest in the entity
and some of those interests fall within a category which would be
exempt income for the life insurance company. The latter measure is
designed to prevent the earlier change from being exploited.
Schedule 7 of the Bill deals
with the interaction of the consolidation regime and other tax
laws. The main feature of the Schedule is determining how the
general value shifting (GVS) rules apply to the consolidation
regime in order to minimise the opportunity for tax effective
arrangements as part of a consolidation. The Schedule deals with a
number of situations where the calculation of the tax cost,
transferred losses and other issues could be used to produce a more
favourable tax result for the consolidating, or consolidated,
group. More specifically:
The provisions are very technical and largely
address the CGT implications of the GVS rules in the above
circumstances. They also contain de minimus rules so that they do
not apply until a threshold value is reached to minimise compliance
The consolidation regime is based on the concept
that the head entity bears the taxation consequences for the
consolidated group. Schedule 9 will strengthen
this regime by providing that only the head company can hold a
foreign dividend account and that foreign dividend account credits
and debits held by subsidiary companies are to be transferred to
the head company, which will maintain the single account for the
group. The head company will also be responsible for any
withholding tax implications involved with foreign dividend
Other measures relating to consolidation are of
a more specialised and technical nature and include provisions
relating to:
For a general background of the activities of
venture capital entities and their taxation treatment, refer to the
Bills Digest for the Taxation Laws Amendment (Venture Capital) Bill
2002 (No. 78,
of 2002 03).
Franking credits form part of the dividend
imputation system and, to the extent of the franking credits
available, allows companies to pass dividends to investors which
then have their taxation reduced by the amount of the franking.
Pooled development funds (PDF) are the vehicles used for investing
in venture capital opportunities. Under the existing imputation
rules, superannuation providers receive franking credits directly
from the relevant PDF while other investors receive concessional
tax treatment on returns from their investments. As superannuation
providers are already subject to concessional tax treatment on
their income, without the franking credits they would have no
incentive to invest in the riskier venture capital operations.
The simplified imputation regime (SIR) was
introduced for most entities from 1 July 2002, but the new rules
for venture capital entities were delayed and are contained in this
Bill. However, they will also apply from 1 July 2002. The SIR does
not introduce new policy or substantial changes to the operation of
the imputation system but simplifies its administration.
Schedule 28 introduces the SIR
for venture capital PDFs. As the rules do not introduce new policy
and extend the implementation of the existing SIR, the provisions
will not be discussed in this Digest.
This paper has been prepared for general distribution to
Senators and Members of the Australian Parliament. While great care
is taken to ensure that the paper is accurate and balanced, the
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You can always contact us at email@example.com! Look for all our nesters on FaceBook too!
Even the sparrow has found a home, and the swallow a nest for herself, where she may have her young—a place near your altar, O LORD Almighty, my King and my God. Psalm 84:3
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School of Seven Bells - Windstorm
School of Seven Bells are a dream pop/shoegaze band from Brooklyn, New York. They formed in 2007 and I remember seeing a flyer for one of their shows when I was out in NYC in 2008 but I didn't know who they were, I just remember thinking it was a cool name. Up until October 2010, the group consisted of identical twin sisters Alejandra and Claudia Deheza and Benjamin Curtis on guitar and electronics. That's them in the picture above, in that order. 'Windstorm' is a great example of their sound and was released as a single in 2010 to promote the 'Disconnect from Desire' album.
Making your music folder better, one song at a time.
_Pretty much everyday I seem to find some amazing exclusive tracks that
some awesome artists are giving away for free as a special one off
promotion. Today, it occured to me that instead of just downloading
them, maybe reposting them on facebook if they're special enough/someone I know and
then moving on, I should start a little music blog on here. Even if it
doesn't last forever, it's still a free song for you each day that it
does! I'd say the character of this blog is mostly electropop and singer/songwriter but I've got plans for mathcore, post-rock and glitch-hop. A lot of these tracks have a download limit of 100 so get in there on the quick. I'd also point out that a lot of the songs will need renaming once you've downloaded them so I'd do them one at a time.
July 2013


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The smartest investment for your child
If you want to give your child every advantage possible, then Pre-K 4 SA is for you. At Pre-K 4 SA, every minute is strategically designed for learning. Your child will think they're just playing, but the unique Pre-K 4 SA curriculum will be impacting your child's educational future—every day.
Frequently Asked Questions
Tuition Information
"My daughter is now in first grade and she STILL wants to go back to Pre-K 4 SA!"
Miss Rachel G., former Pre-K 4 SA parent


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I've had some really lovely people through the workshop today, one couple who stumbled a few years ago upon a tiny wee studio on a railway station and fell in love with the pots of a certain Mr Paul Young, they had bought a tankard from the first firing in the bottle kiln we fired last weekend. Small world isn't it. The chap told me it was his most favourite mug in the world. Paul Young is hoping to come to visit us at the studio on monday as he will be on his way home from Potfest in Perth (our Perth not yours Ang, sorry.) It'll be good to see him if he does manage to make it. I also had a lady who has recently discovered slipware and is utterly hooked, pointed her in the direction of a few tasty pots. Then a lady who lives fairly close but is from America I had to ask where abouts to see if she knew Ron. I was disappointed to find out that she doesn't but highly recommends North Carolina as an area to visit for arts and crafts – Doug and Matt pack your bags lets go! People have been very kind with their comments and responses to my pots and that's kind of buoyed me up through the day. The workshop will need a good bit of tidying up tomorrow morning before people start to arrive again.
These are some pictures of the kiln last weekend and a bit of information for people to read to try to explain it a little. I haven't really done any information like that before but I noticed a lot of people reading it and it meant that more people than I could talk to were able to learn a bit more about it.
A quick shot of Lizzie's studio,looking fabulous as always. She has a strong band of followers and devotees.
In the sunshine waiting for the performance to begin. Petra performed inside the barn at the end of the day with her Micro Cosmic Pantomime. It was a great end to the day, she has a beautiful singing voice. I can't even begin to explain it to you and the pictures will do it no justice at all but it was fun.
More pot and kiln pictures on the back of my door, I was running out of wall space.
Well I'm jiggered. It's been a long old day. Turned out well. Much quieter than saturdays have been in previous years but that's not necessarily a bad thing. It meant I got to have proper conversations with people about my work and bore them sense less about slip trailing and wood kilns!Time for bed said sleepy head. Paul still away, panicking now because tomorrow he is being best man to some great friends of ours who are getting married tomorrow. Keith and Lisa. The wedding is in Newcastle and I was so hoping to jump in the car tomorrow evening after we close and drive 3 hours over there to at least make it to the reception as I really wanted to help them celebrate. It has become apparent though that I am just not up to driving all that way feeling as I am. It would be silly and probably very dangerous. I'm really sad not to be going though. I do however wish them every joy in the world and I am sure they will be fabulously happy together. They will have to wait for their wedding present from us as it is still sat in my studio and has been being admired today.


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Libba: The Magnificent Musical Life of Elizabeth Cotten
By Laura Veirs, Illustrated by Tatyana Fazlalizadeh
Chronicle Books, 2018
Picture book, non-fiction
Ages 5-8, Grades K – 3
Additional Format: e-book
Honors: Junior Library Guild Selection
Libba celebrates the life and accomplishments of acclaimed African-American singer-songwriter and folk musician, Elizabeth Cotten, whose childhood curiosity and determination ignited a lifelong love of music and desire to create. Left-handed, she taught herself to play her older brother's guitar by strumming the instrument upside down and backwards. She wrote one of the most famous American folk songs of her era, Freight Train, when she was just eleven years old and performed the song (and many other original songs) all across the globe. Growing up in the segregated South, she faced many obstacles in her life and overcame barriers and prejudices to pursue her craft. A believer in lifelong learning, Libba Cotten knew her life's purpose was to play, and she won a Grammy when she was in her nineties!
This picture book biography is an infectious work of love and devotion by author and singer-songwriter Laura Veirs and artist-activist Tatyana Fazlalizadeh. A gentle, magical reminder to never give up, Libba will inspire and uplift early bloomers, late bloomers, and bloomers of every sort. – GA
Mabel and Sam at Home: One Brave Journey in Three Adventures
By Linda Urban, illustrated by Hadley Hooper
Chronicle Books, 2018
Picture book
Ages 4-8, Grades K – 3
Additional Format: e-book
"I am in command and we are safe," Mabel assures her little brother on their first day in their new home. In this three-in-one Moving Day adventure, Mabel and her little brother, Sam, dig deep and face their fears and uncertainty in a new home, where even the same old things are different. Big sis Mabel takes charge, using her imagination to help Sam settle into the new environment.
Play acting on the high seas, in the gallery of the New House Museum, and in outer space Mabel is the kind of older sibling every little brother or sister deserves – a dash of bossy, a dollop of bold, and heaping serving of sisterly devotion. Mabel takes the helm as she and Sam adjust to the new place. With tenderness and humor, Linda Urban's clever and funny text combine with Hadley Hooper's cheerful color illustrations to create an endearing portrait of a lovable, creative big sister. – GA
Sarabella's Thinking Cap
By Judy Schachner
Dial Books for Young Readers, 2017
Picture Book, ages 4 – 8, grades PK – 2
Additional formats: Kindle
"Sarabella had no time for small talk. In fact, she never talked much at all…because she was too busy thinking."
Sarabella is a dreamer. Her days are filled with fascinating thoughts dancing through her imagination—doodles of poodles, painted ponies racing across the sky, a garden growing animals, and even a bear with a good head for numbers. Her family, daydreamers themselves, see no issue with Sarabella's way of thinking. Yet, there are times Sarabella's imagination prevents her from concentrating on other important things, such as her schoolwork.
But one Friday, Mr. Fantozzi, Sarabella's teacher, sends the class home with the following task:
"A Penny for Your Thoughts: Draw a picture of your favorite daydreams."
Sarabella is immediately excited by the assignment, but upon returning home, she realizes the challenge in trying to fit all of her ideas onto a piece of paper. With the help of an imagined whale, that suggests "to share it, you've just got to wear it," Sarabella comes up with a solution. With only a brown paper bag and a few craft supplies, Sarabella creates a her thinking cap, "a spectacular collection of doodles and daydreams right on top of her head."
With whimsical mixed-media collages, Judy Schachner brings us a heartwarming story of a little girl with a big imagination. Sarabella's Thinking Cap shows the reader the value imagination and sends the message that creativity should be cultivated and nurtured. -JD
Good Night Stories for Rebel Girls
by Eleni Favilli and Francesca Cavallo
Timbuktu Labs, Inc. 2016
Picture book
Ages 4 and up
Good Night Stories for Rebel Girls is a unique collection of 100 stories about women around the world of all ages. It tells about each woman from the past and present who changed the world in some way with the actions they took despite the challenges. Each story is one page biography about the amazing feat each one conquered. There are stories about scientists, painters, chefs, dancers, boxers, writers and the list goes on and on. Every girl can find that one person who will inspire them to push the envelope and be extraordinary. The illustrations are by 60 women artists from around the globe. All the styles are different and fascinating. They really add more dimension to the stories.
This type of book is perfect to get girls of all ages reading and learning about how one person's ideas, thoughts, and struggles can change an entire culture. It sparks the interests to go out and read more about these strong women as the book just gives them a small taste of each woman's life. It is meant to inspire us all, but especially our young girls, to dream big- be confident- find our strengths- and help our fellow people. EM
What Will It Be, Penelope?
By Tori Corn, Illustrated by Danielle Ceccolini
Sky Pony Press, 2013
Picture Book
Ages 3-6, Grades PreK-K
Other formats: eBook
Have you ever had a hard time making decisions? Ever have a child melt down because you made a decision for them or know someone who does? This book is for you.
Penelope is a little girl who is indecisive about everything because she likes everything she sees. Every day there are decisions to be made. What should I wear, what do you want to eat? Where do you want to go? What do you want to play or do? Poor Penelope just can't make all these decisions. Everyone gets frustrated with her as she tries to figure it out. Finally, everyone starts making decisions for her- even her best friend Eliza. Soon Penelope isn't making any decisions on her own. She learns the hard way that not making any decisions has consequences. Through a lot of trial and error and not liking some of the decisions made for her, Penelope finally starts making some choices of her own. They may not be all that great a choice, but it is her choice and she learns to feel confident and proud by sticking to the decisions she makes. Now she thinks she is a great thought processor and learns from her mistakes.
What Will It Be, Penelope? Addresses the importance of making your own decisions and sticking to them and sometimes learning from the mistake of poor decisions. Children will recognize the struggles Penelope has as something they have probably gone through as well. Sweet, funny, and a great life lesson learned at an early age. EM
Frida Kahlo and her Animalitos
By Monica Brown, Illustrated by John Parra
NorthSouth Books, 2017
Picture book, non-fiction
Ages 4 – 8, Grades PreK – 2
Honors: Pura Belpré Illustrator Honor * 2018 ALA Notable Children's Book 2018 * New York Times/New York Public Library Best Illustrated Children's Book of 2017
As a child, Frida counted among her closest companions two spider monkeys, a parrot, three dogs, two turkeys, an eagle, a black cat, and a fawn! As friends, they inspired her and easily took on human characteristics in her paintings.
It is through this lens that author Monica Brown introduces us to the life of Frida Kahlo (1907-1954), one of the most curious and talented 20th-century artists, who would inspire generations. Frida was the daughter of a German/Hungarian photographer and a Mexican mother who encouraged her to observe nature, enjoy animals, paint, and follow her dreams and imagination. Due to polio and a bus accident, she lived in physical discomfort most of her life, but art provided an escape.
Brown's beautiful and bold biography works in perfect orchestration with the illustrations of John Parra. His understanding of Mexican heritage and love of Frida's paintings and palette invite us to become part of her world and environment. We discover the personalities of each of her pets and how they contributed to her life and art.
Frida's story is about how art can heal and is integral to daily life, and Brown's interpretation of this famous artist's story captures this essence with brilliance. Girls everywhere, artistically inclined or not, will be creatively inspired on every page. – PP
by Denise Brennan-Nelson and Rosemarie Brennan, illustrated Cyd Moore
Sleeping Bear Press, 2008
Picture book
Ages 5- 8, Grades K-4
Honors: Comstock Read Aloud Honor Book
Willow is a little girl with an incredible imagination. She paints and draws what she sees when she closes her eyes much to the distress of her very rigid teacher, Miss Hawthorn. Miss Hawthorn wants everyone to be the same, do the same things, see things the same way. Willow has a difficult time following these rules and gets fussed at a lot but doesn't let it upset her or change the way her imagination soars.
Willow is also the only student to give Miss Hawthorn a present at Christmas, her favorite art book. Miss Hawthorn starts to look at the book and realizes the importance of how a strong and vivid imagination can take you places. She starts to paint, draw, and be creative. When the students come back to school after the holidays, they see their dreary room has been transformed. It is now bright and colorful. There are pictures everywhere, but the willow tree in the middle is the most special—a dedication to Willow for showing everyone the power of creativity, being yourself, using your imagination, and helping others find theirs.


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|"Port Gamble House 1" 8x12 oil on panel SOLD
Port Gamble is such a peaceful quiet town now but it hasn't always been like that! I did a little research on PG because it is such an old, historical area in Kitsap county. This from Wikipedia;
Battle of Port Gamble
The body of water was named by the Wilkes Expedition in 1841 after U.S. Navy Lt. Robert Gamble. The community, originally known as Teekalet, was founded as a company town by Josiah Keller, William Talbot, and Andrew Pope's Puget Mill Company in 1853.[5]
In 1856, the USS Massachusetts was sent from Seattle to Port Gamble, Washington Territory on Puget Sound, where indigenous raiding parties from British and Russian territories had been raiding and enslaving local Native Americans. When the warriors refused to hand over those among them who had attacked the Puget Sound Native American communities, Massachusetts landed a shore party and a battle ensued in which 26 natives and 1 sailor were killed. In the aftermath of this, Colonel Isaac Ebey, the first settler on Whidbey Island, was shot and beheaded on August 11, 1857 by a Haida raiding party in revenge for the killing of a native chief during similar raids the year before. British authorities demurred on pursuing or attacking the northern tribes as they passed northward through British waters off Victoria and Ebey's killers were never caught.[6][7]
The first school in the county went up in 1859, and the community took its present name in 1868. In 1966, the town of Port Gamble was designated a National Historic Landmark District.[8] In 1985, Pope & Talbot, the successor company to Puget Mill, split into Pope & Talbot and Pope Resources,[9] the latter of which took over the site and the sawmill. In 1995, the mill shut down after 142 years, making it the longest operating sawmill in the country.[10]ZMD: Zombies of Mass Destruction.


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AVIM - Vietnamese Input Method
par nkimkha
- You can turn on/off AVIM by press Ctrl twice.
- No longer mistype password or email like others do.
- Works with almost sites.
- There is a textbox for typing Vietnamese in popup.
Now, it become OPEN SOURCE, and you can fork at https://github.com/kimkha/avim-chrome
That extension help the Vietnamese user type all special characters of Vietnamese. It based on AVIM (by Hieu Tran Dang).
- After installing, please refresh your all website, then type something into the input areas on that site. Yeah, you used AVIM successful...
- Click on icon to change your custom method. Default is Mixed (combining of Telex and VNI methods).
- Then please come back here and write some review for me. Thank you!
- Cette extension peut accéder à vos onglets et vos activités de navigation.


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About Atrexis
Atrexis Systems is always conscious that you are using rich internet applications to improve your intelligence, practices, workflow and presentation for revenue generation. That is why our experts put so much emphasis on user experience, design and analysis of your business and requirements. We are customer centric with your goals and needs in mind.
We have the expertise to help you with:
- end to end Business intelligence
- information work flow
- requirements gathering and analysis
- solution mock-ups and prototyping
We take pride in building applications that will perform and scale as your business grows or changes. As a certified Adobe Solution Partner we use Adobe Flex, Flash and ColdFusion with recognised development frameworks in order to create maintainable, robust solutions that are tailored towards your needs.
Our experienced engineering team has numerous projects to their credit across many industry sectors - that experience, combined with the best RIA technologies, business and development practices, is the recipe for successful solutions.
We use best practices in project management and development methodologies to ensure your solution meets your needs. We believe in involving you as much as possible in all roads of your project so that the solution provided will perform at its maximum planned capabilities. We can help you with:
- business case and proposal preparation
- seeking investment
- identifying the business issues that are best fixed using a Rich Internet Application
- ongoing changes, enhancements and support
Join our leading team of software engineers, project managers, and marketing and sales professionals. Our experienced team brings real-world experience to customer challenges. Our professionals wealth of expertise, creativity, and in-depth knowledge of RIAs and Mobile apps have lead to results in diverse computing environments and industries. As a member of the Atrexis team, you will work with a dynamic and creative group in a team atmosphere. Each member of the team shares Atrexis' commitment to helping customers become more efficient, successful, and productive.
Current Positions:
A privately held company based on the beautiful West coast of Canada in Vancouver, Atrexis has been developing applications since the advent of Rich Internet in 2005. Our elite team of talented designers and engineers have a diverse background in various technologies, but specialize in Rich Internet and Mobile applications.
Our strong background in business intelligence will ensure that you don't miss anything that is critical to your business and our software engineers bring with them the power to make your thought a reality, from the intangible to the tangible. We offer specialized services and present opportunities to work as consultants for client server application developers, traditional web developers and businesses who want to develop new web based applications. We will work closely with you and your development team to integrate RIA and mobile technologies into any project. Whether you are looking for Enterprise solutions to empower your customers with a unique experience, an application that allows your employees access to business intelligence or a Mobile solution that keeps you informed wherever you are on the planet, we have the talent to assist you with your solution. Call us, we can help.


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Wearable technology platform launched by Staples
The business supply retailer has now announced a considerable expansion into wearables for home and office.
One of the largest internet retailers in the world, Staples, has now announced a number of considerable expansions in its Staples Connect home and office automation platform, which includes a notable wearable technology element.
In fact, Staples has become the first retailer to announce that it has integrated wearables into its platform.
Among the expansions that Staples announced for its Staples Connect was a rollout of 500 stores, brand new pricing for the platform's Hub, and new collaborations with D-Link, Jawbone, and Microsoft. It is also integrating wearable technology into its platform, which is a first among retailers, despite the fact that this channel is rapidly growing in popularity and is gaining a great deal of attention in terms of actually selling the devices.
The Staples Connect had a limited launch last fall, but is now speeding ahead with cutting edge wearable technology support.
There will now be in-store displays added in 500 locations for the Staples Connect platform. All devices that are compatible can be purchased at the in-store kiosks as well as through the Staples.com website. Those devices include those that have the greatest industry support, as the company has partnerships with 35 existing hardware companies. These include leading brand name manufacturers such as: Radio Thermostat, GE, D-Link, First Alert, Philips, Lutron, Kwikset, Leviton, Cooper, Honeywell, Schlage, and Yale, as well as many others. All together, they bring nearly 150 different smart devices for office and home use to the market.
The executive vice president at Staples for merchandising, Mike Edwards, explained that "Staples Connect offers the best-in-class home and office automation solution, with the widest array of product and services from the most trusted brands." He went on to say that the expansion that has gone in in-store is a part of the retailer's overall effort to provide "our customers with the newest tech offerings and innovations." Many are predicting that wearable technology will be the next big wave and that it will be becoming mainstream before this year comes to a close.


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The building permit in our country is called IMB ( Ijin Mendirikan Bangunan ) Herewith we give you the building permit process in Badung regency in bali - Indonesia, . . .
- Visit the UPT ( Dinas Urusan Pelayanan Terpadu ) in order to ask for the Building Permit Form.
- Make The building permit Drawing, just follow the government standard drawing.
- Fill in the form and find the neighborhood signature, on the left side, right side, back side and front side ( usually on the front side is Road = no need to find the signature )
- Find chief of Banjar district signature, chief of Desa district signature, and Sub head of government office on district signature.
- Discuss The building permit drawing to the government staff office, and need to sign as approval drawing.
- When the building permit drawing approve and apply building permit documents to the Cipta Karya ( government office for building department )
- Next step is wait for site inspection from government office. The government office will call you.
- When the site inspection is approved, the government office staff will call you in order to do the payment based on their table chart.
- The developer goes to the government office administration department in order to do the payment of the building permit, and after that the developer has to wait for the IMB plate to be issued maybe one or two weeks later.
- When you have received your IMB plate and IMB documents you can start building. Now you are sure of a safe legal situation.
If you have any questions regarding building permits in Bali please contact BaliDreamHouse for more information.


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Digital education takes "open first" approach
You're probably familiar with the three Rs: reduce, reuse, recycle. But what about the five Rs? In open education, they're known as reuse, revise, remix, redistribute and retain.
Information sharing provides the fertile ground for new ideas to grow—and new ideas, rooted in innovation and openness, are central to the Master of Arts in Learning and Technology (MALAT) program at Royal Roads.
"Remixing is core to the dynamic nature of the research process which weaves throughout the program. It is a continual evolution," says Elizabeth Childs, associate professor and program head of the MALAT program in the School of Education and Technology.
Last year, the school redesigned the MALAT program in response to stakeholder feedback. The result is a student-centred and experiential program designed with openness as a core value.
In the "open-first" approach, Childs says MALAT students are encouraged to share and revise their work in shared online spaces.
Canada Research Chair Prof. George Veletsianos says open practices strengthen students' experiences.
An open classroom invites discussion from experts around the world, he says.
"In our public-facing courses, our resources, activities and some of our discussions are public," he says. "We invite experts from the community to join our courses and interact with students. When you do that, you expand learning opportunities."
Even course syllabi and activities are created with student input.
"A lot of our students are experts in their fields," Veletsianos says, adding the program draws people who are interested in the use of digital technology in education to industry trainers and military professionals to aspiring instructional designers and education entrepreneurs.
"These are people who have experiences in the field and they have important insights as to what we should be exploring together," Veletsianos says.
As part of their coursework, students create digital products such as training modules, online courses and toolkits for leading the implementation of learning technologies. After completing the program, students leave with a portfolio of projects and research insights to apply at work or show to potential employers.
Veletsianos will be speaking about ways to design online courses that are effective, engaging and efficient Thursday, March 15 from 12 p.m. to 1 p.m. as part of SET Presents, a speaker series hosted by the School of Education and Technology.
The interactive public session, held in Royal Roads LIC Centre for Dialogue and on Livestream, will explore strategies to reimagine online learning courses.
"Opportunities for sharing allow us to learn what we each do and spark ideas for doing things differently," he says.