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Recycling - Solid Waste
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Hazardous and Special Waste Collections
Hazardous Household Waste Collection
Products containing lead, mercury, petroleum products, pesticides, herbicides, and some acids should NOT be poured on the ground, down the drain, or placed in household trash. To facilitate the safe disposal of these items, Amherst offers an annual collection event each Autumn. Although Vehicle Stickers are not required for participation, pre-registration is required to ensure appropriate control and containment of the hazardous waste collected.
Amherst residents may also participate in household hazardous waste collections in
neighboring communities
at their own expense. To participate, identify the event you would like to participate in and contact Steve Telega (firstname.lastname@example.com) about registering. A
private, regional, year-round household hazardous material collection center
is also available in Westfield, Massachusetts (pick-up service available).
Safe Needle Disposal Program
Amherst residents may purchase "sharps" containers (for needles, etc.) at the Transfer Station or at the
Health Department
(by appointment). The fee for the container includes the disposal of the filled container with a licensed medical waste hauler. Simply return your filled container to the Transfer Station or the Health Department (in Bangs Community Center).
Unwanted Drug Disposal
A Medreturn Box is permanently sited in the lobby of Amherst's Police Station (111 Main Street). This allows for free, safe, disposal of prescription, non-prescription and veterinary medications with no questions asked. No liquids, syringes, IV equipment or chemotherapy drugs will be accepted. Medicines may remain in their original containers. Those with privacy concerns may ink out personal information on labels. Similar programs are in effect at other police stations (Belchertown, Hadley, South Hadley, and Northampton).
Program brochure
CVS Pharmacy offers a mail-in program for customers to safely mail unwanted prescription and over-the-counter medication to a Texas facility for proper disposal. Controlled substances are excluded from the program. The postage-paid envelopes cost $3.99 each.
More about CVS program
Alternative Instructions
for disposal of unwanted medication.
Curbside Christmas Tree Pick-up
Amherst waste haulers conduct an annual curbside Christmas (pine) tree pick-up for their clients on a Friday in early January (typically after January 6). Tinsel and decoration-free trees must be curbside by 7am and those larger than 6 feet in diameter or height must be cut into smaller pieces. Contact your contracted waste hauler for pick-up date information. Information may also be available via Channel 17 and the Town website (on front page under "News & Announcements").
Tinsel and decoration-free Christmas trees are also accepted from Amherst residents (regardless of Vehicle Sticker ownership) at no charge at the Transfer Station. The same size requirements (see above) apply. Artificial trees are not included in this event and should be disposed of in your regular household trash.
Curbside Leaf Removal
The Department of Public Works conducts an annual autumn curbside pick-up of bagged leaves. Leaves must be bagged using the Town-approved, 30-gallon biodegradable paper bag. Loose leaves and leaves in non-approved bags will not be picked up. Bags are available for sale at the Transfer Station, the Department of Public Works, and at local hardware and garden stores. Watch for additional information in local newspapers, on Channel 17 and on the
Town website
. Loose leaves are also accepted at the Transfer Station at no charge if you have a current
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Mmmm, doughnuts.
Next time you feel that you simply can't resist one of those fluffy, sweet delights, science has your back. During a recent study at Northwestern University in Chicago, scientists discovered that volunteers' MRI scans lit up like the 'hot' sign at a Krispy Kreme when shown pictures of doughnuts, but didn't have the same reaction when shown pictures of everyday items like a hammer, which isn't nearly as tempting when covered in icing and sprinkles. After the subjects had a chance to pig out on the sugary treats, their brains no longer responded in the same way. Scientists determined that the brain is easily able to determine relevant needs, and even reacts to the fulfillment of those needs.
So whether you react to a yummy plate of doughnuts or a killer grizzly loose in the office, it's all in your head, literally.

subset: commoncrawl


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Hugo Munsterberg: In Memoriam
By: William Stern
The science of psychology has again suffered a grecious loss. On Dec. 17, 1917, in his fifty-third year, Hugo Munsterberg was over-taken by death while lecturing. This even to his last breath he was unceasingly active, as unceasing work was a dominant quality of his character. Not the quiet work of the scientist's cell, but a far reaching public activity, the organization of the realms of politics and Kultur, the transference of scientific knowledge and methods to the demands of practical life- these, especially in recent years, had become the chief occupation of his life. But at the same time, he was an investigator of penetrating sharpnes, with a power presentation marked by genius, and he was a philosopher who had struggled most earnestly with the great problem with the theory of the universe. That he did not nevertheless always reach a full unificaton and harmony of its manifold features, that often enough indeed two souls fought within him, forms the tragedy of this personality.
This appears even in the fact that he was a man with two Fatherlands. He lived in Germany, where he was born in Danzig on June 1, 1863, through his apprentiship years and also began there his mastership years. He studied in Leipsic, chiefly with Wundt, and in Heidelberg with Windelband; he obtained the doctorate in philosophy and in medicince; he was docent and professor extraordinary at Freiburg. In 1892, he took the authoritized leave of absence for a few years in order to establish a psychological laboratory at Harvard University (Boston), the chief institution of higher learning in America, and there he remained till the end of his lefe, almost a quarter of a century. He was often in Germany, but always as a vacation traveler or as in 1910-1911, as an exchange professor at the University of Berlin. A permanent opening for work in the Fatherland, such as he himself silently longed for, did not come.
For many years, Munsterberg concidered it his special problem to strengthen the relations between his first and his second homelands. His books on America and the Americans, the founding of the American Institute in Berlin, his proposal to shape the Hamburg institution of higher learning as an embodiment of American University ideals, his share in the psychical organizing of German-Americans, as well as many other things, testify to this. He did not always find sympathy in these attempts either here or there. But at the beginning of the world war, his attitude became completly unambiguous and unconditional. He realized that he was a German and regardless of consequences he began at once a spiritual war against the traditional English sentiment at Harvard. What this meant to him is shown in the following portion of a letter sent to me in February, 1916: "Day and night I work both before and behind the scenes almost entirely in the interests of the political struggle, and fortunatly thus I can accomplish much. Of course almost all of my old relations are severed, especially here in Boston. Most of my friends here no longer recognize me: I have been thrown out of clubs and academies. All their rage has concentrated upon me. But we hold out." The hope which he expressed in the same letter. "I hope I can soon see your institute, for it is our plan to make the first Hamburg steamer the crosses," will now never be fulfilled.
Scientifically also there were two suls in Munsterberg, which never were completly harmonized. As a psychologist, esppecially in the first period of his investigating, he was most sharply oriented for natural science. Psychology has to do with the contents of consciousness as objects of factual concideration, with their annalysis into simple elements bound together by casual laws, and with their resolution into the accompanying psychological phenomena. When man is "psychologically" explained he ceases to be a personality. There are then no inner purposes and attitudes, so significant totality or vital value, but only psychial elements, which are related to one another and to the physical according to regular laws. But on the other hand, Munsterberg is very far from denying the correctness og that other point of view; he even thinks it the truer and the higher, only lying outside of all psychology. Philosophically he professed himself an idealist, in whihc his inner realation to the Baden group, Windelband, Ricker, J. Cohen, appears, but with an especial inclination to Fichte. His Weltanschauung was constructed upon a theory of value which is completly independent of the causal conciderations of natural science. In it htere is no longer question of cause and effect but only of end and norm. Here man is not the object of analytical knowledge but the subject of a unified attitude. Here life is not a mechanical process but a significant relating of purposes.
Thus the outcome is a two-world theory which leaves unsatisfied the yearning of man for a final unity, and yet only where unity is, is there a true Weltanschauung. To me Munsterberg seems here to be the typical representitive of a priod of transition. The insight had awakened that a psychology which is only an analysis of consciousness does not do justice to the theory of personality. What must come is a personalistic psychology.
The sharp seperation of the psychoogical investigation of facts and the ethical theory of ends also found in Munsterberg a formulation important pedagogically, which one must agree with in its fundamental ideas in site of other differences of opinion. Munsterberg fought with zeal a false "psychologism" in the teacher. Whereever a man has actual dealings with other men, and so especially in teaching, he must evaluate unitary subjects, he must strengthen personalitites in process of development, but not explain the contents of their consciousness. He who forgets this runs the danger of neglecting the ethical problem. The teacher who has to do only with psychological conditions, while these furnish only the means bu which ends sanctioned on far other grounds can be attained. This warning of Munsterberg against overmuch preoccupation with psychology aroused in its time much surprise and contradiction amoung teachers. One can only completly evaluate it from the cackground of the American solution. In fact, there seems to have been fomr some tme a very one sided cult with psychological experients as the chief object of the teacher's training; perhaps a protest against it was not entirely unjustified.
But naturally Munsterberg's positive work in the field of psychologyis far more important. In the first period of his life his theoretical investigation we must mention especially the theory of the will (in which he reduces the will to an aggregate of sensations and muscular tensions) as well as the Aktionsthcorie connected with it, which also ramifies into the realm of pedagogical-psychological interests. According to this the elementary, primitive form of the psychical life is not the sensation or idea, that is, a passive given, but the immediate unity of impression and expression, of sensation and muscular movement. The entire modern basal principle of the self activity, the work principle, etcetera, is related to this idea expressed my Munsterberg more than two decades ago. That orginally he tended to overvalue the purely muscular factor we must refer to the newness of the thought
But more and more his interest in psychological theory was replaced by one in applied psychology, and here his universalistic spirit, participating in the manifold ramifications of Kultur, stands revealed. During the years when we in Germany had only cautiously and tentatively began to shape methods for the new problems of application. Munsterberg had penetrated into the fullness of human life, had laid down a general program, and in four books of his own, had given a wide outlook into the possiblity of making psychology effective in the administration of justice, the healing of the sick, education, and industrial life. It is true that often he showed more boldness and power to image future possibilities than he did cautious technical knowledge, publicity (even non-psychological) to this perfectly new method of controlling Kultur, and of drawing the great guiding lines for future work. Most of all his work path-breaking on the Psychology of Industrial Life. In this he describes the American Taylor system of scientific management, on it's psychological side, and presents his now notable experiments on the vocational selections of street car conductors and telephone operators. He gave impetus to the attempts which are now also introduced into Germany, to make vocational choices from a psychological point of view.
In his last great work, Psychotechnik, Munsterberg gives a unified presentation of the various possibilities of applied psychology. Perhaps the educated would not find over much that is new in the section on education, for the study of childre was somewhat aside from Munsterberg's interests. A far more service will be the section on industrial life, especially the general part which gives an attractive presentation of the significance of psychotechnics in general and of it's two chief ends, psychological prediction and psychological control.
In Munsterberg, psychology loses one of its most important leaders and most stimulating thinkers, whose thoughts will fructlly both theory and practice long after his premature death.
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G. P. W. Collection.
Terminalia Cattapa.
This deciduous tree, generally called Kamani by the Hawaiians, with its spreading branches in horizontal whorls or layers, is one of the familiar and useful shade trees of these Islands. Leaves large, opposite, broadly obovate-obtuse, very short petioled, and turning brilliant shades of red and yellow during the autumn. Flowers greenish-white on long spikes, upper ones staminate, the lower ones perfect. The almond-shaped fruit is a compressed hard, nut-like body 1 to 19/2 inches long, with a thin outer covering which is sweet, and spongy. There is generally one, solittimes two, small, edible kernels found embedded in the hard body. These may be eaten raw, or roasted.
This Kamani is a large tropical tree, having shiny, leathery, evergreen foliage. Its leaves are obovate, usually marginate, and its white flowers are very fragrant. The fruit, which generally comes in clusters, is round, about the size of a large walnut, and has a thin, leathery skin which covers a boney shell, inside of which is a corky substance surrounding the seed or kernel. This tree was an early introduction to these Islands, and is commonly seen on our seacoasts.


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Anne Stanton 3/9/09
Last week, Northern Express reported on how a respite worker for the Northwest Child Guidance Center had sexually assaulted a number of boys before he was finally caught and convicted. Yet this guy was troublethe police knew, the courts knew, and Child Protective Services knew. So how did he get hired? This article explores the answer.
What are the chances that another serial pedophile like Robert Becker could get a job with the local school district or a nonprofit in town?
Actually, pretty good.
Thats because a lot of schools and nonprofits still rely on the same kind of background check that failed in the case of Robert Becker, a serial pedophile who is now in prison for sexually assaulting a young teen boy six years ago and nearly killing a police officer. [See the complete story in last weeks issue: www.northernexpress.com.]
As reported last week, Becker had been hired as a respite worker by Northwest Michigan Child Protective Services. Over a period of one year to 18 months, he sexually assaulted a 13-year-old boy, while threatening to do the same to his two younger brothers if he ever told anyone. The victim finally confided in a counselor, leading to Beckers conviction. The victim sued the successor to the Child Guidance Center alleging that Child Guidance failed to do an adequate background check. The case was settled out of court last fall for an undisclosed sum.
But it wasnt only the Child Guidance Center that thought Beckers record was clean. So did the Traverse City Area Public Schools and the Traverse Bay Area ISD, which had also employed Becker.
Thats because the standard background check isnt fail-proof. Heres what many schools and nonprofits do and why its not enough:
Require that a volunteer self-report any arrests or convictions. Problem: People can and do lie.
Consult the state and national sex offender registries. Problem: If a pedophile has only been accused of a sex crime, but never convicted, he wont appear on the registry.
Obtain an ICHAT report from the Michigan State Police. Problem: The report reflects convictions only. It does not contain any arrest reports that do not culminate with a conviction (unless its a current and open investigation).
Check with the FBI for fingerprints to determine if there have been any arrests. Problem: Anyone whose arrest did not result in a conviction can file a petition with the court to have his or her fingerprint records or DNA information expunged from the public record.
The victims attorney, Blake Ringsmuth, contended that the Child Guidance Center should have also made the extra effort to check Beckers record with local police and courts.
We argued that this guy, Becker, had lived in Grand Traverse County all of his life, and all of his bad acts occurred right here. Even a passing inquiry to local agencies would have revealed a number of criminal activities, not the least of which was inappropriate contact with children, he said.
When we got involved in this case, all we did was file a FOIA with the Michigan State Police just like anyone else could. And we got reams of information, reams of criminal activity that the local police had on Becker. It was as simple as that. Boom! When the officials at Child Guidance were asked about it, they kind of shrugged as if to say, Why would we do that?
A police report, of course, is not necessarily true as it may include unfounded allegations. And a person who is deemed innocentor has never been chargedshould not be treated in the same way as a convicted criminal, said Carol Stocking, the 86th District Court administrator, who oversees hundreds of cases a year.
In this country, you are still innocent until proven guilty. Just because someone is charged, doesnt make him a criminal. Theres a real danger in assuming that. I think we all know someone whos been unfairly charged with a crime, but was later cleared, she said.
Ringsmith countered that a pattern of sexual assault accusations against a child needs to be taken seriously even if there never has been a conviction. Thats because pedophiles typically target troubled youth, whose testimony is dubious to juries and police. In Beckers case, it always came down to his word against the word of his victimskids who had a history of lying or stealing or just plain getting into trouble.
Were not talking about the legal presumption of innocence to put someone in jail. Were talking about whether to give someone like Becker a job that involves children. There is no way that should happen. Handing Becker a job as a respite worker is like giving him a seat at the buffet table.
Getting a background check from Child Protective Services is freethe person whose background is getting checked must ask for it. Obtaining a police report is also easy and cheap and requires filing a Freedom of Information Act (FOIA) request with the Michigan State Police. Anyone can do it. It might help to first contact the local police department to help with the wording or to provide case numbers.
Beyond filing an FOIA, its also easy and inexpensive to call the district court and circuit court to determine if charges have ever been filed against a particular person. The 13th Circuit Court records are online and free to access; the 86th District Court has a public terminal. Detailed records and transcripts, however, are expensive.
All this takes time and money, but the Becker case reflects the cost of not going the extra mile. Big Brothers Big Sisters of Northwestern Michigan routinely checks with local police and courts, believing that it must do everything it can to protect children.
If a nonprofit is truly ambitious about screening for pedophilia, there are also tests available. Previous screening tests were banned in Michigan because of civil rights challenges, but a new testthe Diana screenis now available and can detect individuals with a sexual penchant for children. The screen is not perfect with a 50 percent false positive and the test can be beaten. But its still useful, said John Ulrich, a therapist who administers the test.
Say you have 100 people who take it and 10 score as a potential pedophile. Lets say, upon further investigation five were okay and five of them werent. If you didnt do the Diana screen, you wouldnt have caught any of them, he said.
Each screening test would cost about $300 to administer and scorea big expense for small agencies with tight budgets, said Susan McQuaid, volunteer director for United Way.
Susan McQuaid, director of volunteers for the United Way, said her agency currently does not file FOIA requests with the local police or call the local courts. Instead it relies on the standard background check described above.
But cases like this are frightening enough, we have to consider how to best protect our clientsnot only children, but the elderly as well, she said. The United Way is here to recruit and connect to support volunteerism in Northern Michigan. Unfortunately, its easier said than done when you have to deal with judgment calls and background checks of sexual offenders.
The family of the victim believes we need the muscle of law to protect children. The Garcia family of Traverse City is lobbying legislators for a new lawMichaels Lawto require an arrest history be done on anyone who works closely with children.


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Sorry for it being late this month! You probably all figured out by now that we were delaying a bit so not to spoil the surprise for Raspberry Pi 3. Which worked very well.
We have the usual selection of excellent projects (Raspiwhales, Pi Zero cluster), tutorials (Clef Hero rhythm game, infinity mirror), reviews and more!
Grab The MagPi issue 43 in stores and online now.


text: Bangarang Fundraising CoordinatorVolunteer Coorinator Skater Number 321 Favorite Derby Position Pivot How did you get involved in roller derby? I was at beer fest when I ran into the Rollergirls who convinced me to sign up for boot camp! Favorite roller derby memory Returning to Boone to rejoin my derby family! Advice for prospective skaters This is the best team and support system you will ever find. Here you will try new things, gain new friends and an even bigger butt!! Skater's Spirit Animal Seal


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We have CSI specs available to download for your convenience. If you decide to spec one of our lifts, we encourage you to contact us as soon as possible. This way, we can help you properly implement one of our VRCs into your project.
TL Series
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The Pallet Master Modular Lift was pioneered by CIP. With pre-built sections and pre-wiring capabilities, these units are incredibly cost-effective and can be installed in a fraction of the time than other, non-modular lifts.
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Our S-Series Lift is the most common lift used across a variety of industries. Its simple design is robust, reliable, and affordable. Whether you are transporting small boxes or large palletized loads, the straddle lift will do the job.
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The Cantilever Series Lift is most commonly used for low-overhead applications or for very tall travel heights. This chain drive lift offers a 90 degree load and unload option, and it's strong enough to handle incredibly heavy loads.
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Our Four-Post Lifts are designed for moving larger, heavier loads, and the capabilities of these lifts are virtually limitless. The design is scalable to provide large platform sizes capable of transporting forklifts, cars, or heavy palletized loads.
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The worlds most simple and effective invoicing software. Easily manage all your invoices, quotes and credit notes and save time and money! Faktum Invoicing software is a very easy to use small business invoicing and billing software solution.
Version: 5.7.11Incredibly easy to use invoicing software:Faktum Invoicing and Billing software is designed to be incredibly easy to use even for the inexperienced computer user.
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With the realm under threat and an ailment sweeping the land, the last remaining hope may come from an unlikely source--a young, orphaned servant with untested and untrained abilities. Lady Shona, the newly crowned queen of the realm, is a leader without a throne. Pursued relentlessly by a dark force, her small contingent of loyal followers must make a difficult choice--flee or fight. Determined to save her land from nefarious threats, Lady Shona decides that she must seek out the enemy and attack them head on--a strategy that leads back to the region of the Three Valleys where Hyam was born. Alas, Hyam has been struck by a mysterious illness that is silently sweeping through the realm. Known as the wasting disease, the sickness has no cure. But there is one shred of hope for Lady Shona and the realm--and it comes in the most unlikely of forms. A young orphan, untested and untrained, could well mean the difference between victory and total defeat. Thomas Locke concludes his epic trilogy with a gripping tale of courage that will inspire readers to persevere even when all seems lost.
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by Thomas Locke
by Iain Lawrence
by Dustin Steinacker, Sean Hazlett, Anton Rose, Doug C. Souza, Walter Dinjos, Stephen Lawson, Jake Marley, C.L. Kagmi, Andrew Peery, Ville Merilainen, Ziporah Hildebrandt, Andrew Roberts
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The card I have for you today is one of the cutest cards I've seen in a while. It's an Easel card. After admiring from afar, I finally sat down and got to work on my own.
The inspiration for my card was this one by Michelle Last. So stinkin' cute and actually pretty easy to make.
1. Cut a standard horizontal card base at 4 1/4 x 11 (fold in half)
2. Measure in 5/8" from each side and mark with a pencil (these are the legs)
3. Measure 1 3/4" up from the base and mark with a pencil (this creates the horizontal line)
4. Take your trimmer and cut vertically from the bottom edge of the card at the 5/8" mark up to
the 1 3/4" mark on each side
5. Take your trimmer and cut between the two vertical cuts to create the horizontal cut
6. This will create your legs. (A rectangle punch would work perfectly too)
7. Finish it off by stamping with the Hardwood stamp
The sentiment on the card is a stamp from the Sale-A-Bration catalog called Big Day. Definitely my favorite Freebie! It is heat embossed with White onto the Chalkboard Paper. The banner was created using the Banner Punch and adhered directly to the card and finished off with some Linen Thread. Love it!
The stamp set and printed paper are no longer available, but everything is. If you'd like to add any of these to your collection, pop me an email, click on the Item ID under the pictures or click on the Order icon in the top right-hand corner. Thanks for stopping by!
|Chalkboard Paper: 137786 $7.95
|Hardwood Stamp: 133035 (Clear $13.95) 133032 (Wood $17.95)
|Banner Punch: 133519 $12.95
Paper: Crumb Cake Cardstock; Chalkboard Paper; Print Poetry DSP Stack
Ink: Crumb Cake Classic Pad & Whisper White (sponged on the chalkboard)
Accessories: Banner Punch, Linen Thread, White Embossing Power, Embossing Tool, Sponge, Paper Trimmer, Pencil


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All Stein World products (including Freight) ship for FREE within the contiguous United States on orders over $50.
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We do not charge a restocking fee for any returnable Stein World products.
If you find a Stein World product on another site for less than us, we will match it PLUS 10% of the difference. Learn more


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P9 Marshallese theology students learn they share similar problems with American Indians Three Marshallese students — Kaje Kattil, Riten Menke and Nashion Naiser — of the Marshalls Theological College discovered that Marshallese and Indian Americans have many things in common in a recent trip to the mainland. Both Marshallese and Indian Americans have been subject to the same colonial power, the United States. Both Marshallese and Native Americans are learning to assert their power. Both are struggling with problems of learning to control their own resources. For Native Americans, it is land they have been moved off so a dam can be built. For Marshallese it is Bikini and Enewetak which were used for atomic bombing. In both groups, women have much power. The three students were part of a cross culture exchange program in which they spent the winter term at Cook Christian Training School in Tempe, Arizona. "Now we see a whole group like us, "said one Marshallese student. "We are not isolated and lonely."
P9 Four attending Fiji conference A four-woman delegation representing the Marshall Islands Catholic and Protestant churches left Majuro for Fiji earlier in the week. The delegation, consisting of Jennie deBrum, Tita Aliven, Dinah Samson and Keta Lokboj, is making the trip to participate in a two-week conference on "Mission of the Pacific Women in the Church and Society." The conference is sponsored by the Pacific Conference of Churches.
Journal 4/16/1993
P1 Mili war money scheme approved High Court Chief Justice Neil Rutlege on Tuesday approved a distribution plan proposed by iroij from Mili Atoll that sets the stage for distribution of more than $1.2 million in World War II claims compensation 17 years since it was awarded by the United States. Rutledge approved the payments to be made on a one-third basis to the iroij, alab and dri jerbal classes of landowners. But he cautioned Mili landowners against being greedy and urged them to use the spirit of compromise so that people will be able to begin receiving the money soon.
P20 Nitijela passes new laws, resolutions Resolution 53 asks Cabinet to conduct a feasibility study concerning establishment of tax-free zones in the Marshall Islands to encourage foreign investment "by creating a business-friendly environment."
Journal 4/16/2004
P3 Few seniors pass CMI test Only nine percent of Marshall Islands High School seniors passed a College of the Marshall Islands math placement examination, according to CMI. This is a significant decline from last year, when 33 percent — 48 of 147 seniors — passed the math test. CMI Dean of students Richard Bruce said just 15 of 158 MIHS 12th graders passed this year's math test.
P8 Bob Harris: 'Start teaching English from age three' Dr. Robert Harris' advice to educators in the Marshall Islands: "English language instruction has to start a lot sooner (than it currently does)." Harris, who headed the Western Association of Schools and Colleges team reviewing the College of the Marshall Islands, spoke about the challenges that the college faces in addressing serious English language difficulties of many of its incoming students — most of whom are products of the public schools.
P10 Okay to be boring A local wag said after an EPA presentation on ozone problems last week that he didn't mind people being boring. Just why do they have to subject others to it? It's okay to be boring, just do it somewhere else," he said.
P28 IMF worried by bank loans The International Monetary Fund was critical of the RMI government using trust fund money to bail out struggling local retail businesses, according to a February 13 report obtained by the Journal. "In recent years, bank loans to (the commercial) sector declined sharply and a number of major retailers struggled, partly owing to the increased competition," said the IMF report. "Government purchases of contracted services decreased, particularly hurting private companies involved in transportation and facilities maintenance. Copra production plummeted, related to irregular shipping schedules and the lagged effect of weak export prices."


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Chicken Speak | Chickens Rule | Coasters
Set of Four Art Coasters
Designed by Rebecca Baer®; inspired by her flock of chickens with attitudes.
One day chickens will rule the world!
Each set of four decorative coasters is printed and packaged in the U.S.A. The coasters measure 4" square and are backed with natural cork to protect your furniture.


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Key Business Issues 2014
Our goal is to help you create a vital and ongoing conversation at your company, to expand thinking, and influence strategies.
As your partner in navigating an increasingly complex landscape, we recognize that the best ideas come from others who are wrestling with the same challenges. That is why we sought input from our members to identify these key business issues you should be thinking about now.
- What does the coming labor shortage from retiring baby boomers mean for your company?
- How can an organization create and sustain a highly engaged culture?
- How will the long fall in China's growth impact risks and opportunities for business?
- What is the global economic outlook for 2015
- How should you measure social impact?


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I had my postgraduate degree in Data Mining and Information Retrieval at the University of East Anglia.
I am trying to challenge the old saying, "Jack of all trades, master of none". I have about 10 years experience in Software Development. In previous lives I used to work as an Information Security Consultant and Presales Manager. I also have been volunteering in Global Voices Online (GVO) since 2007, and currently I am local ambassador of the Open Knowledge Foundation (OKFN) in Egypt. Words like Open Data, Government 2.0, Data Visualisation, Data Journalism and Social Startups are like music to my ears.
Latest posts by Tarek Amr from May, 2010
Egypt: 30 Days of Blogging
Egyptian bloggers are taking part in an initiative called 30 Days of Blogging, where they should write a new blog post every day for one whole month. The drive started...
An Egyptian lynched in Lebanon
Mohamed Mossallam, an Egyptian accused of murdering an elderly couple and their two grandchildren as well as raping a 15-year-old girl, has been lynched by the people of the Lebanese...


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La Croisette: Apartment block "Les Burons". In the centre. For shared use: children's playground. Private: garden (fenced). In the house: lift, storage room for skis. Public parking on the road. Supermarket, shopping centre, restaurant 20 m. Skisport facilities, slopes 10 m, ski school, ski-kindergarten 30 m. Please note: the photograph shows a typical example. There are more similar properties for rent in this same residence.
2 room apartment 5 people (1) :
Surface area : about 40 m². Ground floor. 2-room apartment 40 m2, on the ground floor. Living/dining room with 1 pull-out bed (2 x 80 cm), TV and hi-fi system. 1 room with 1 x 2 bunk beds (80 cm, length 190 cm), 1 double wall-trunk bed (140 cm, length 190 cm). Kitchenette (2 hot plates, oven, dishwasher, microwave, electric coffee machine). Bathroom, sep. WC. Electric heating. Balcony, south facing position balcony, north facing position. Facilities: Internet (WiFi, extra).
Arrival : from 4.00 PM to 7.00 PM
Departure : up to 10.00 AM


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David Ferguson makes the best of bad situations. He has been involved in some of the most recognizable big-name bankruptcies, achieving payouts to creditors and worker protection. His practice focuses on creditors' rights, Chapter 11 bankruptcy, and commercial litigation. In recent years, David has advocated for banks and special servicers on a wide array of issues, including loan enforcement, workouts, lender liability defense, prosecution of fraud actions against borrowers, and stay relief and other matters in the bankruptcy courts.
In addition to representing banks and special servicers in bankruptcy matters, David represents a broad range of other constituencies in Chapter 11, advising corporate debtors, Chapter 7 trustees, creditors' committees, lessors, and business acquirers.


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Coming in 2020!
We're bringing something special to Llangollen in 2020
The Royal Hotel will be operating as normal for the coming months of 2019 whilst designs are finalised for a major renovation/refurbishment in 2020. Extensive works to our historic building will mark the start of a new era for the hotel as it upgrades to a luxury, boutique venue offering exciting facilities such as a fine-dining restaurant, roof-top terrace bar and luxury spa.
First Public Consultation Held to Discuss Plans for Llangollen's Royal HotelThe new owners of Llangollen's Royal Hotel have revealed their big plans for the transformation of the town's iconic grade II listed venue in what was the first of a number of public consultations.
Read full press release
New Owners of Llangollen's Royal Hotel Unveil Big Plans for RedevelopmentArguably Llangollen's most historic and recognisable building, the Royal Hotel has today been announced as having new ownership in the shape of local hospitality group. The group, who already own the town's Three Eagles restaurant and nearby luxury wedding venue, Tyn Dwr Hall have joined forces with successful Wrexham businessman, Tom Bellis. Together they intend to deliver a grand vision.
Read full press release


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Member Login
As always, the Legal Sales and Service Organization hosted a superb gathering of some of the top sales and service minds in the legal services industry on June 6-7 in Chicago, and as always, there were plenty of useful takeaways.
Here are some of the things that stuck in my mind from this year's RainDance conference:
About the Author
John O. Cunningham is chair of the LSSO Editorial Board. He is a freelance writer, editor and marketing/communications consultant. Learn more here.
©2019 Legal Sales and Service Organization
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Jewelry Investing 101
How to buy bling for now and forever according to CR Fashion Book's jewelry editor (she knows).
When we hung out with Anne-Sophie Mignaux on our last little trip across the pond to Paris (yes, it's all #comingsoontoaCoveteurnearyou, but we think you probably already knew that), we noticed a particular predilection to the more sparkly things in ones wardrobe. You know: diamonds, rubies, emeralds—in other words anything that might fall under a category otherwise known as bling. Take a quick scroll through her Instagram if you don't believe—among the shots of picturesque Parisian streets and Stan Smith'd #fromwhereIstand snaps, you'll notice a fair amount of bedazzled Bulgari and CHANEL, too. (Oh yeah, and some casual selfies with the likes of Pharrell and Kanye, but we digress.) We mean, we guess it could all have something to do with the fact that she's the art and jewelry editor for CR Fashion Book, which, in our eyes, might as well be the equivalent of wearing a massive name tag declaring, "Question about differentiating between an emerald and a cushion cut? Ask me!"
So we did. In the hopes of better understanding exactly how to navigate the world of jewelry and investing in pieces that matter, we quizzed Mignaux on the trends worth investing in (and where to look for them), the essential watch every woman should own and even where to get an engagement ring (you know, in case someone wants to put a ring on it). We mean, if Carine Roitfeld trusts her (and KW does, too), we're pretty sure she knows what she's talking about.
Six jewelry trends to invest in this season:
The Single Earring
Migneaux loves fine versions by Stone, Sophie Bille Brahe, Noor Fares, Lito, Pristine, Messika, Repossi, AS29, Shamballa Jewels and Yannis Sergakis; and costume pieces by Ca&Lou, Shourouk and Annelise Michelson.
Migneaux loves the chokers by Shamballa, Repossi, Garrard, Annelise Michelson, Pamela Love, Joanna Laura Constantine, Anthony Vaccarello and Helene Zubeldia.
Creole Hoops
Look for them at Stone, Marie-Hélène de Taillac, Makri, Rivka, Nak Armstrong, Aurélie Bidermann, Goossens Paris, Patrice Fabre, Anton Heunis, Ca&Lou, Sylvia Toledao and Dear Charlotte.
The Hand Bracelet
Her favorites are at Gaydamak and Pristine.
The Statement Cuff
The best are from AS29, Dauphin, Marie-Hélène de Taillac, Yannis Sergakis, Messika and Dear Charlotte.
Fringed Bracelets
Favorite costume jewelry versions are by Ela Stone and Ca&Lou.
As part of her jewelry wardrobe, every woman should have:
"Diamond stud earrings and an elegant watch by Cartier or CHANEL."
Investments to make now that you can wear forever:
"A Cartier Love bracelet and a Rolex."
The best new jewelry designers to watch:
"Stone, Delfina Delettrez, Repossi, AS29, Messika, Annelise Michelson and Shourouk."
One trend not to invest in:
"Jewels with butterflies."
Where to buy the your jewelry "essentials":
Diamond stud earrings — Stone Paris
Diamond tennis bracelet — Harry Winston
Locket pendant — Loquet London
Engagement ring — Graff for an emerald or Harry Winston for diamonds
Wedding band — Cartier


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MERCATOR GOLD plc
("Mercator Gold", "Mercator" or "the Company")
LONDON: 2 JULY 2007 - Reflecting the change in focus of the Company's operations Dr Julian Vearncombe, who oversaw the Company's exploration activities, stepped down from the board of Mercator Gold on 30 June 2007.
In recognition of the value of the contribution Drs Julian and Susan Vearncombe have made to Mercator Gold, Patrick Harford, the Company's Managing Director, is gifting 200,000 of his vendor share options to them.
Managing Director, Patrick Harford, said:
"I would personally and on behalf of the Company like to thank Dr Vearncombe for his valuable contribution to Mercator from its inception. Mercator has evolved from a junior exploration company to a production-ready operation."
For further information please contact:
|Mercator Gold plc
|Patrick Harford, Managing Director
|+44 (0) 20 7929 1010
|Bankside Consultants Ltd
|+44 (0) 20 7367 8888
|Simon Rothschild
|Keith Irons
|Oliver Winters
Click Here for the full text PDF version of this Press Release


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PayPal Payment Gateway
Business Directory supports 5 payment gateway modules:
- Authorize.net (included in the Core Plugin)
- PayPal (when you buy the PayPal Premium module)
- 2Checkout (when you get the 2Checkout Premium module)
- Stripe (when you get the Stripe Premium module)
- PayFast (South Africa only) (when you get the PayFast Premium module)
Google Wallet is no longer supported because Google dropped support for it officially on March 15, 2015. Others can considered for future development but they are not currently available. Less common payment gateways can be added by those who understand PHP and WordPress API programming and modeling the gateway off of the included free one in the plugin.
Installing Payment Gateways
The ZIP you download is a full WP plugin. Install it as follows:
Upload the ZIP as a plugin via the MANUAL process*. From the WordPress admin panel
- Go to Plugins->Add New,
- Click on the "Upload" link, and then click on Browse Now to locate the ZIP file you just downloaded.
- Click OK once you find it on your local computer
- Click the Install Now button to start the process.
- After the installation completes, click the "Activate Plugin" link to turn on the module
*NOTE: If you are using a Mac, the file may be automatically unzipped when you download it. You can change the default setting in Safari to only download the ZIP file and not unpack it. To do this: 1. Open Safari, 2. Click Preferences, 3. Under the General tab, uncheck the option Open "safe" files after downloading
If you have an older version installed, you will need UPGRADE it instead. The steps are similar, but start slightly different:
- Go to Plugins->Installed Plugins
- Find the existing 'Business Directory <gateway>' module (where <gateway> is the name of the payment gateway, like PayPal) and click on "Deactivate".
- When the operation is complete, then click on "Delete" for the same plugin.
- When that finishes, perform the steps above on installing the plugin from scratch.
Configuring PayPal Gateway
PayPal can be configured quickly and easily after installing the PayPal Premium module by doing the following:
- Install PayPal Gateway module
- Go to Directory Admin->Manage Options->Payment
- At the top, check "Enable Payments".
- Click on the PayPal sub-tab
- Check the box to activate PayPal gateway option
- Enter your PayPal account email
- (Optional, but recommended) Put the payment gateways in test mode. Uncheck this when done testing!
- Change your currency, if applicable
- Change currency display options, if you want
- Turn on the abandoned cart emails, if desired
- Save settings
- Create one or more Fee Plans
- Update your IPN settings in PayPal (see below under Recommended PayPal settings)
- You're ready to test payments. Logout as Administrator and attempt to place a listing–verify that it goes through.
- Payments will not be taken if you are logged in as the administrator!
Once correctly configured, your payment options and PayPal configuration will look like this for the Payment->PayPal settings:
Yours will have your PayPal email and your Merchant ID from your PayPal account, if applicable.
For more information about Merchant ID, see PayPal's discussion in their docs:https://developer.paypal.com/docs/classic/paypal-payments-standard/integration-guide/subscribe_buttons/#id08ADFK0C0N9
And like this under the Payment->General settings sub tab:
The remaining settings including currency code and currency code placement are left up to you, depending on your preferences and needs.
You can also configure payment reminders for those who attempted to place a listing, but never complete the process ("Abandoned Cart Emails"):
And lastly, if you have the Discount Codes module installed, you can activate whether to allow discounts for listing purchases here as well.
Recommended PayPal Account Settings
We recommend applying the following modifications to your PayPal account's settings in order to properly integrate with BD during the checkout and payment steps.
Enable Instant Payment Notifications (IPN) notifications
- Login to PayPal.com.
- Go to the Profile section.
- Go to the My selling tools section.
- Look for Instant payment notifications in the list on the right and click Update.
- If you have never configured IPN before or they are currently disabled:
- Click Choose IPN Settings.
- If IPN are already configured:
- Click Edit Settings.
- Enter your website home URL in Notification URL field and choose Receive IPN messages (Enabled).
- Click Save.
Disable Payment Data Transfer (PDT)
- Login to PayPal.com.
- Go to the Profile section.
- Go to the My selling tools section.
- Look for Websites preferences in the list on the right and click Update.
- Disable Auto Return (Set to Off).
- Disable Payment Data Transfer (Set to Off).
- Click Save.
Change language encoding to UTF-8
- Login to PayPal.com.
- Go to the Profile section.
- Go to the My selling tools section.
- Look for PayPal button language encoding at the bottom of the page and click the link.
- Click More Options.
- Set Encoding to UTF-8 and make sure to answer Yes to the question: Do you want to use the same encoding for data sent from PayPal to you (e.g., IPN, downloadable logs, emails)?.
- Click Save.
Now you should be ready to receive payments via PayPal!


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This year at Code for the Kingdom London we're thinking about the theme "Transformed Lives". We're a people whose lives have been transformed by Jesus. So how can we use the technical skill-set that God has given us -be that code, design or entrepreneuring – to advance God's kingdom and see more lives transformed?
First off, let's be clear, a good hackathon pitch does not have to be polished. It doesn't need a three year roadmap or all the details about each UI interaction worked out. What really makes a great project pitch is communicating the vision. Simply put – what's the problem that needs to be solved? What's your concept for solving it?
You'll have just two minutes to pitch your project and get others on board, so here are a few things to think about:
Vision and objective
Why does your idea need to be made? What problem is it solving? For whom? What will it achieve or accomplish or change?
Focus & simplicity
Present a simple, focused project, not loads of sprawling ideas loosely joined – what one thing is going to achieve your vision?
You have one weekend. We all have big ideas, but think about what can we get done in 48 hours. Set yourself a reasonable expectation and ambition – then communicate that!
Articulate clearly and briefly, elevator pitch style – you've got the time it takes to ride a lift to the 10th floor to communicate your idea and get other people excited by it!
What do you need to get your project built? What skillsets from the people in the room are you going to need? Design skills? Database skills? Someone great at copywriting?
Research! Are there similar ideas to the one that you are pitching? What makes your project different or better?
Last year we had over thirty projects pitched at the opening night! From an app that helped care for the homeless to website that communicated the message of Christmas, a smartwatch app that woke you up with a bible verse of the day to a tool to help aid relief after disasters. It was a real feast of creativity and ideas that God had put in us all.
Everyone gets something different from a hackathon. Yes, it may be a great prototype which can be built on further, but is could be as simple as a great conversation with the right person.
Be open minded about where the weekend adventure might take you, who you'll meet and work with, but most importantly how God will use your time there.


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EMS Field Partner: An iOS App for Various Emergency Situations
EMS Field Partner is a free iOS application sized at 18.4MB and compatible with the iPhone, iPod touch, and iPad running iOS 4.0 or later. It was thought up by the EMS professionals of the West Penn Allegheny Health System (WPAHS) of Pittsburgh, PA. The application provides reference information for medical and trauma emergencies. While the application will be very beneficial to safety personnel, regular iOS device owners will also find the app greatly helpful for medical emergencies.
Personnel are also provided with a direct link to the Medical Command at the receiving WPAHS hospi
tal. Where helicopters are needed, the built-in GPS function provides accurate location coordinates to LifeFlight dispatch.
- A user-friendly iOS application.
- Compatible with iPod Touch, iPhone, and iPad.
- Made for public safety personnel.
- Provides reference information that helps attend medical emergencies.
- Provides direct link to Medical Command at the receiving WPAHS hospital.
- Sends location via GPS to LifeFlight dispatch, when required.
- Similar tools: CRADAR and First Aid.
Get the EMS Field Partner iOS application from http://itunes.apple.com/us/app/ems-field-partner/id417962608?mt=8#
Affiliate Disclosure: By buying the products we recommend, you help keep the site alive. Read more.


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Two weeks ago I had the honour of becoming ICAEW President. An incoming President always anticipates the year ahead and the themes which will dominate it, and in that vein I want to share my thoughts with members.
Our biggest challenge remains rebuilding trust in the profession, particularly in audit, following a series of high-profile corporate failures. Sir Donald Brydon's Review is examining the very purpose and scope of audit, a Review which we have been calling for since autumn 2017 and are pleased to support and contribute to.
For all of my working life I've felt an expectation gap building; now it is time for us to determine exactly what those expectations are and how statutory audit can address them.
It is also time to consider whether we're happy to accept that 'an audit is an audit', or whether different auditing standards can be applied to different types of entities, as is the case for example, in the USA. I firmly believe that regulation needs to be proportionate and that regulation which applies to public interest entities should not automatically apply to smaller ones.
The same could apply to audits of small entities. The International Auditing and Assurance Standards Board (IAASB) has issued a Discussion Paper, "Audits of Less Complex Entities (LCEs): Exploring Possible Options to Address the Challenges in Applying the International Standards on Auditing (ISAs)", which asks questions such as whether there should be a separate auditing standard for the audits of LCEs. It is a short and accessible document and I encourage members to make a submission, whether or not you work in audit.
Corporate failures are not primarily the fault of auditors, but of poor corporate governance. For boards to be effective, they need to be diverse in order to avoid 'group think'. Similarly, the membership of our profession needs to be diverse, to reflect the composition of the communities our members serve.
At ICAEW we have Diversity Champions – young members and students from a variety of social backgrounds and who possess a variety of characteristics. They visit schools and universities to spread the message that we are an inclusive profession and that we are open to all.
As a woman, I have found this profession to be wonderfully flexible, enabling me to set up my own practice and work part-time when my children were young, but before then I was able to work on some incredibly interesting overseas secondments. So, I would like us all to be champions for what a great and diverse profession chartered accountancy is, and to highlight the numerous personal and professional paths to which it can lead.
I'm looking forward to meeting and working with our members across the world over the coming twelve months.
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Explorathon 2016 will take place on the 30th of September with simultaneous events running in Aberdeen, Edinburgh, Glasgow and St. Andrews.
It will be the third and largest of the Explorathon events so far, so if you're inspired by science, or want to be, do have a look to see what's on offer. Separate programmes of events are now available for each location:
Some events will doubtless prove to be very popular, so booking may be required in order to avoid disappointment.
Explorathon is funded by the European Commission under the Marie Skłodowska-Curie Actions programme
Check out Explorathon's Twitter and Facebook feeds for more info!


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The much-anticipated tax framework is out. The Trump Administration, House Ways and Means, and Senate Finance committee have released their framework for tax reform. The reform proposal is sweeping yet scant on details, but is very important to all of us. It changes our tax bill, our investments and our economy. I'll try to put a couple of issues to light and recognize that this will be a long road of analysis and we are now in the beginning phases.
First, the mission of the reform is to:
- Provide tax relief for middle-class families.
- Create simplicity of "postcard" tax filing for the vast majority of Americans.
- Provide tax relief for businesses, especially small businesses.
- End incentives to ship jobs, capital, and tax revenue overseas.
- Broadening the tax base and providing greater fairness for all Americans by closing special interest tax breaks and loopholes.
Does this proposal do that? In a short answer, yes, but the devil is in the details. For example, we know the standard deduction is doubled, which makes filing easier for millions of Americans, but we don't know the actual income brackets. We know there are now 3 individual tax brackets instead of 7. We know the corporate rate will decrease on the marginal end, but that affects every company differently. Here are some points to think about as this process unfolds.
It ain't over until the fat lady sings. All of this is only a framework and we currently have no bill. The process of tax change is complex. Tax bills have to start in the House, then go to the Senate for consideration and debate, and then are crafted by a Joint Committee before they get to the President. If there is an entire rewrite of the Tax Code, it's my opinion that would require a 60 vote majority in the Senate. If this is a budget reconciliation bill, it will only require a simple majority in the Senate and could pass on party lines. However, reconciliation has an expiration date, like a carton of milk. A reconciliation bill will expire in 10 years (think about the 'Bush tax cuts'). We will have to watch the process.
It can make tax filing way simpler. One issue is whether this simplifies tax filings and if the framework stays in the current form, it clearly does. Using 2014 data from the Tax Policy Center, the vast majority of taxpayers (about 92 million[1]) take the standard deduction, which would be doubled under this framework. I was talking to a friend in the media and if you couple a very simple return with a simpler tax system, we could file on an app, which is not much different than the online e-file we do now. However, for security reasons, I don't think we'll actually have 'postcard' filing, unless we want to make our private information really open to the public.
Contrary to rhetoric, everyone does not pay less. I was watching an Administration official claim that "everyone will pay less taxes". My wife Anne asked me what I thought. I think I used the phrase 'poppycock' (maybe it was spicier). I've spent 40 years trying to understand the tax law, and the only way everyone pays less taxes is to eliminate them. Even then, people currently entitled to an Earned Income Credit would have less money (since the Earned Income Credit is refundable). Here's an example: If a single mom with three kids who owns a house makes $100,000 and pays Michigan income taxes and property taxes, she likely will pay more under this plan. If she makes $450,000, she'll pay less. An adult daughter who has her mom living with her and is covering her non-Medicare medical expenses will probably pay more, since medical deductions are eliminated. Using the original Trump Tax Plan in late 2016, we ran a bunch of our client's returns under the 'old' way and the 'new' way. Folks in lower income brackets who did not itemize and who did not have a lot of dependents, paid less. Folks in high brackets paid less. People with lots of itemized deductions in middle income ranges with dependents tended to pay more. As they say in the ads: your mileage may vary.
There is no 'death tax'. Sorry, this one makes my tax professor hackles go up. The President alleged that "To protect millions of small businesses and the American farmer, we are finally ending the crushing, the horrible, the unfair estate tax, or as it is often referred to, the death tax." First, recognize the estate tax is generally only imposed on estates larger than $11 million ($5.5 million if you're single). We hope you are there. Second, according to the Tax policy Institute, in 2015, only 5,500 estates were subject to the estate tax[2].. Out of those 5,500, only 700 were small businesses or farms, and even then there are special provisions in the current tax code for small businesses and farms. I'm just a poor old wealth manager, but I think $11 million is pretty big. But here's what's stuck in my craw: Warren Buffet has a pretty good sized estate, like $39 billion. He's leaving almost all of his estate to the Bill and Melinda Gates Foundation on his death (as are the Gates). If he leaves his kids $11 million (which is what he said he would do) and the rest to charity, there is no tax on his death. The phrase 'estate tax' is a tax on the amount heirs get, not the tax on your death. When I give my seminars, I'll ask 'who opposes the death tax?' I get a unanimous response of yes. When I ask 'how many of you have more than $11 million?', no hands show (or if they do, they get drinks on me). So, if you are fortunate and your dad has $4.5 billion, you save $1.8 billion when he dies. You get a 100% tax cut. But it's an estate tax repeal, not a death tax repeal.
Business tax reforms. A part that a lot of people agree on (me too), is that our business tax system needs to be overhauled. The current maximum rate for corporations in the US is 35%, way over other developed countries. The framework lowers it to 20% and that should help grow corporate profits, but more importantly, keep business here. Under the 35% rate, corporations hire people that are really smart to figure out how to cut taxes, usually by shifting the profits abroad. I remember when Tim Horton's bought Burger King and I said 'When I use the phrase "Canada" and "tax haven" in the same sentence, we need reform.' The cut in the corporate rate should encourage staying in the US. The framework also allows full-expensing for depreciable assets other than structures. Again, good. Ford or GM is encouraged to buy equipment here and have jobs here. But, as we say in law school, "the big print giveth, and the fine print taketh away". There are a wide array of exclusions and credits being eliminated, from lower taxes on the first $10 million of corporate profits (which would actually be the small and mid-sized businesses) to tax exclusion for credit unions to orphan drug credits. Another big change is on pass-through entities (like LLCs and Subchapter S corporations) where the tax rate would be 25%. Business owners and their CPAs will find that one to be very important. There's also a territorial tax system for multinational companies (I say halleluiah). This plan proposes all overseas profits will be considered repatriated and taxed currently. But, details are scant.
Stay tuned. I graduated from U of D in 1977, 40 years ago. I went into accounting because it was hard and had math (yes, I am a nerd). I've seen a wide array of tax situations, from the creation of 401(k)s to big tax reform in 1986 to various tax bills. Taxes need to change with the dynamics of our economies. The world of 1977 or 1986 or 2001 is not the world of 2017. We have the possibility of changing our tax system and making it better. However, you have to break eggs to make cake. Be assured we'll keep watching and talking about it as the drama unfolds.
[1] http://www.taxpolicycenter.org/briefing-book/how-do-standard-deduction-and-itemized-deductions-compare
[2] http://www.taxpolicycenter.org/briefing-book/who-pays-estate-tax


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Hello! Hope this cold, wet Monday night finds you all well. It's been a while. I'm busy working on projects for Lisa B Designs, none of which I can share for quite a while, but I wanted to make a tag for Tim Holtz' 12 Tags of 2013.
Here's Tim's tag, isn't it gorgeous? I spent all month trying to come up with a layout for mine, but in the end I went with a tag & mounted it onto black card. I don't have most of what Tim used, so I decided to use my JOFY stamps from PaperArtsy.
Here's my tag. I used Barn Door & Spiced Marmalade distress stains & it is redder than it looks in the photos, but I finished it a while ago & had to photograph it under the lights in the kitchen.
I used purple, green & yellow shades of watercolour pens to colour the flowers.
I do have Tim's Chit-chat stickers, so used them with a facet attached to the bakers' twine with jump rings.
Thank you so much to everyone who visits my blog & leaves comments, I appreciate you all. I hope to be back soon. Until then,
Love & light.


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This post was originally published on Beacon Reader, an experiment in crowdsourced publishing that has subsequently ceased to exist. RIP Beacon Reader.
It's Halloween, but for the first time since I can remember, I'm not celebrating my favorite holiday. In light of a series of recent events that have been scary enough on their own accord, I'm forfeiting my usual extreme festivities in favor of some much-needed family time and life-sorting. So I guess I'm being an adult this year, possibly the scariest costume I've ever donned.
To compensate, I've decided to unearth one of my personal scary stories—one I've only disclosed a handful of times since it happened, across beach campfires and dimly lit dinner party tables; one I'd rather not admit unnerves me, being a woman of science and all. But, as a good friend once said, it's good to be a little bit Mulder and a little bit Scully. I'll preface this by stating that everything I'm about to tell you and show you is true, but it's up to you to interpret that information. If you're the supernaturally skittish type, probably don't read on.
It was a muggy afternoon in St. Petersberg, Florida—a setting that, to me, makes "a dark and stormy night" seem quite serene by comparison. After spending seven years of hellish adolescence in the swamplands of Florida, one would normally have to drag me by the hair to get me to go back. But it was December in New York, and Art Basel (the gaudy American version of the Swiss art exhibition) was going on in Miami, setting the stage for a reunion with the only two people who could entice me to return to Florida on my own free will.
I met Tyler* years before at a tech mixer at the Tribeca Grand. In a sea of predictable networkers, we stealth weirdos were drawn together like magnets. I was instantly endeared by his closeted desire to ditch his white-collar advertising job to perform for subway riders as a cross-dressing clown. On the way home, we discovered we were neighbors. The following week, after a day's worth of rooftop beers and spliffs, we wandered into a video shoot where Noel* was methodically capturing the effect of a handful of glitter being slapped on an underwear-clad model's ass in front of a green screen. We all wound up back at Tyler's until the wee hours of the night and had crazy city adventures for months thereafter until Tyler fled to Florida to escape the more damaging chemical temptations of the big city, and Noel left to go document some cult leader in Sticksville USA.
After a few days of galavanting about Art Basel, deeply contemplating the purchase of $70,000 finger paintings and convincing bouncers we were on the list at clubs named after sea creatures, our eccentric trio high-tailed it through the Everglades in Tyler's Jeep. We stopped only at Parrot Jungle Island (upon my insistence, of course) and a Cracker Barrel, until we made it to Tyler's grandparents' empty condo in St. Pete.
There we spent the following week working on our various digital projects by day, sampling the finest crab shacks, dog tracks, and strip clubs the greater Tampa Bay area had to offer by night. Nearing the week's end, restless from the day's work but a little burnt out from our indulgences, Tyler suggested we have a low-key evening and take a scenic drive to one of St. Pete's historic landmarks, Fort DeSoto, located on aptly-named Mullet Key.
We rolled into the parking lot of the fortress, which was totally empty. Great, we declared, all to ourselves, and we hopped out of the Wrangler and shared a spliff as we walked the path into the state park. The sun was just beginning to set, and we were happily chatting as we walked, admiring the abandoned fortress and the big cannons left behind from when the fortress was used to defend Tampa Bay against the Spanish during the Spanish-American War in 1898.
Noel had his camera with him, as he always does (though the above pics aren't from him), and he was casually shooting around. I posed sexually with a cannon, and we were joking around and being crazy as usual. Whatever.
On the left of us was an enclosed fortress structure that looked like a bunker or something. But unlike any bunker I've ever seen, and I've seen a fair share of bunkers in my days, there was a doorway, completely unobstructed to the pitch-black inside.
We looked at each other and the essences of all our personalities crystallized in that moment. Noel, face full of maniacal delight ran straight into the building. Tyler, chin set as if to say "fuck that," turned around and walked the other direction. I opened the flashlight app on my phone.
"AAaarriiikkiiiaaaa," Noel wailed from inside the darkness. "Come in, Ariiiikiiiiaaa!"
I looked at Tyler. "Come on, let's see what's inside," I offered. "It wouldn't be wide open if they minded if we went in."
"Nope, not a chance," he said smiling contently. This was, after all, a guy who wouldn't even watch the most benign of horror movies with me because, once upon a time, his dad invaded one of his slumber parties with a Jason mask and a leaf blower.
I rolled my eyes and walked inside, using the light to guide me since after about five feet in, it was pitch black. I scanned the room, looking first for Noel, who was nearby laughing and making ghostly sounds, then for other people… squatters, homeless people who might be having a nap and wouldn't want to be disturbed. As far as I could see, we were alone in there. Noel continued to wail.
"Shut up, there could be people like, living in here or something," I said.
"H-h-hullo?" he called out in mock fear. "Is anyone, th-th-there?"
My cellphone flashlight was on full blast, and we could see all the way down the length of the concrete room, about 50 meters. It was cold in there, and it smelled old. Noel forged ahead, illuminated by my flashlight and using the light from his camera, taking still pictures and playing with the flash settings to turn it into a strobe light. We could soon see there was an opening off to the left. We turned when we got to the end, and were faced with a parallel room separated by a thin wall, kind of like the landscape in the original DOOM computer game. But the second room wasn't as long—about 10 meters down was a concrete wall with a square meter cut out of the middle. We couldn't see what was on the other side.
"Whoaa…" Noel cooed, aesthetically pleased in every way. I told him it was weird. He ran up to the square, examining it, photographing it, until he was right up on top of it.
"OH MY GOD!" he exclaimed, "THIS IS BLOOD."
"Oh my god, stop trying to scare me." I was not amused. I went over to examine this "blood," and while there was a dark substance around the bottom of the square, it wasn't like, red and oozing.
"That's not blood."
"Yeah, this is definitely blood!"
"No way, that's like, old dirt or something."
But Noel, doing the thing he always does that I endearingly refer to as "fantasy lying" continued to take this new and interesting plot line to the extreme. "What if people like, got murdered in here. What if this is the murder bunker?"
I continued to brush his antics off with all the level-headedness of Scully, but when I stared into the blackness of the square, it gave me the same uncomfortable feeling of not knowing what lies beneath as floating in the middle of the ocean does, like when you drop the water skiing handle and you're waiting for the boat to come back around and pick you up. Yep, time to go.
"OK so, let's not just stand around in the fucking murder bunker then," I reasoned. "Tyler's waiting for us." I turned around and took the light of the flashlight with me. Noel finally conceded, and shot some more pictures on the way out.
Halfway down the main hallway, a fear gripped me and told me to run. It was irrational though, so the science-minded part of my brain kept me walking normally, as I contemplated the neuroscience of perceived apparitions, if you will—all the psychological forces that convince people they are perceiving, in positive or negative ways, the undead, supernatural beings, forces from beyond—whatever—when they are really just experiencing some kind of… neurological tick, a paranoid belief so strong the feared object actually manifests inside the person's brain.
Outside, the sun had set and Tyler was smoking a cigarette. "You guys are crazy."
Noel shared his fantastical stories on the way back to the car, and we laughed and I shook the stupid fear that made me feel like the little girl who was, once upon a time, scared to step off of my bed in the dark because something might grab my ankle. As we drove away from DeSoto, down the narrow, water-lined road, the beauty of the scenery melted away our shenanigans.
From the passenger's seat, I asked to see Noel's camera to look for that picture of me riding the cannon. Scrolling through the ones from inside the bunker, one made my blood run cold.
"Who's that?" I asked, passing the camera back to him in the backseat.
He studied it for a moment. "That's you."
I held my hand out to see the camera again and looked at what was supposedly me.
"No. It's not."
Noel looked at me conspiratorially. "It has to be you, it's just like, the shadow of the camera or something."
"That's not me. Look at what I'm wearing. How could any shadow do that to my clothes?" I was wearing a striped shirt and shorts, and the figure in the picture, well…
See for yourself:
Tyler took one look and thrust the camera back away from him. I grabbed it and scanned the other pictures for clues of what light refraction or shadow could have produced that effect, but well, frankly I'm stumped.
We didn't talk about it the entire rest of the night. Once back at the condo, we watched Savages to try to chase the weirdness away with sexy threesomes and REAL world concerns, like drug mafias. I tried to fall asleep with Tyler, but 4am rolled around and my brain was doing its typical insomniac question-asking, so I rolled over and woke up my phone. Squinting in the light, I typed "DeSoto Fortress" into Google.
On that particular day, searching from that particular location, four of the results on the first page were from ghost hunter websites. Icicle blood.
According to the Anna Maria Islander, on May 9 of 1980, a fog descended over Tampa Bay near Mullet Key. Pilots of the Summit Venture freighter ship bound for the Port of Tampa lost visibility and, just as the ship was about to pass through the 800-foot opening in the Sunshine Skyway Bridge, a squall hit, sending the ship crashing into the bridge.
Thirty-five people died, and they used the DeSoto Fortress as a makeshift morgue to store the bodies.
From The Islander:
Car after car after truck after bus drove off the edge of the bridge until one car, creeping through the storm, screeched to a halt only 14 inches from the yawning gap.
Of the eight passenger vehicles and one Greyhound bus that went over the edge, only one person survived the plunge and was pulled to safety aboard the Summit Venture.
Recovery of the 35 bodies claimed by the ship's crash took almost a week. The twisted debris required explosives to break, and cranes were needed to lift the vehicles to the surface. The force of the crash ripped open the top of the bus along its length.
Divers recovered many bodies that day and transported them to Mullet Key's Fort Desoto Park. Others washed ashore days later.
So, we had indeed, just taken a casual stroll through a room where dozens of people—people who had their lives cut abruptly short in an incredibly tragic accident—had been stored immediately following their deaths.
Was this one of those people?
I can't say. Being the objective observer and science-minded individual I always strive to be, I've shown the picture to several people without any context and asked them what they saw. Some people said they didn't see anything of note. Some don't even see it when I point it out to them; it's "a stretch." Other people see a human figure immediately.
Regardless of what we experienced in DeSoto Fortress that day, and what is or is not contained in this image, what happened on that day in 1980 is a tragedy, and I can't imagine how horrible it must have been for all the people who were involved, and who lost loved ones. I hope they've all found peace.
So, that's the story. Is it scientific? No. Did we blaze with a ghost? I don't know. Do I believe Noel caught a ghost on camera or that I was contacted by beings beyond the realm of the living? No, I don't believe that. But, I would not exclude it from the realm of possibility.
Happy Halloween! And now please enjoy the most marvelous X-Files mashup ever made of Scully reminding us about the most important thing of all to chase the creepiness:


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Hurricanes and High Watch
"The end of the world is not coming on September 23rd 2017 but an alignment written about hundreds and hundreds of years ago in the book of Revelation IS going to occur in the Heavens and just like other alignments God put there that herald things of his plans such as the star of Bethlehem that the Magi followed to see the prophesied birth of the Messiah (Jesus). It is STILL a sign regardless of if you want to see it or not. A word of caution would be to make sure you are sure before you mock this sign because you may be mocking God. Being unsure of what will happen in the following days or months or years on the heels of it is understandable but mocking that this is not a sign put in the Heavens by God is something entirely different!"
Here is the link:


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- This event has passed.
June 21 at 8:30 pm - 11:30 pm
An event every week that begins at 8:30 pm on Sunday, repeating until September 26, 2021
Zoobomb meets every Sunday night to ride the MAX elevator to the top of Washington Park and bomb crazy bikes down big hills.
Want to try it out? Meet at the Zoobomb Pyle at the corner of 13th and SW Burnside in Portland, Oregon at 8:30 PM on Sunday night with, a bike, bike lights and a helmet (full-face preferred). We ride sun, rain, snow, or whatever. We have bikes you can borrow, or bring your own (regular bicycle, freakbike, or whatever). Those of us already at the Pyle will head up the hill at 9:00 so if you don't know where we hang out on the hill you want to be there before then!
We don't have a set schedule. Some people skip the Pyle and meet up with us later on the hill. We try to get 3-ish runs in a night as we feel like it. It's all pretty casual, so plan on hanging out with everyone and we'll have a good time.
Once you know our hangout spots you can find us up on the hill until late in the night every Sunday. Fun will be had. Bring your bike. Bring your friends!


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Sunday, July 14, 2013
Anger Solution
Anger can just brew and boil up in us, if we let it. Keeping our anger under control can be challenging for all of us. Anger is a normal and even healthy emotion, if controlled well. We should express our frustration in an assertive yet non-confrontational manner. It is not about who can yell the loudest or who gets the last word.
The caption above gives the best anger management advice... prayer. Prayer changes people on both sides. This doesn't mean to advise anyone to say 'I pray [they] will see things my way.' When we pray the right way, we will be calmer, think more clearly and be open to seeing things through God's perspective.
Anger is danger, if it is let loose off it's leash. Tame the tongue, just like it is a wild animal.
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Year 4
Welcome to year 4. Our class teachers are Mrs Mistry, who teaches us on Monday, Tuesday and Wednesday and Mrs Webber-Jones who teaches us on Thursday and Friday. Our LSAs are Mrs Orton and Mrs Heathcote. We also have Miss Steadman, who takes us for PE once a week.
Year 4 is an exciting and interesting year where we build on our existing skills and knowledge and develop them further. We study some fascinating topics this year and all of us get the chance to learn a brass instrument with weekly lessons by a specialist teacher. Please click on the Autumn term newsletter link for further information on our curriculum.
We believe in the importance of reading and we are rewarded for regular reading at home. In year 4, learning our times tables is especially important as we are expected to be able to rapidly recall all tables up to 12x by the end of the year. To help with this we have weekly times tables tests and practise our times tables daily. Spellings also need to be practised at home for the test each Friday. To help us with our learning we have a range of subscription websites which allows to practise our skills and homework will sometimes be set on these.
Remember, if you have any questions please do come and speak to us.


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Eileen would love to visit your school or library! As a former teacher with 33 years of experience, she feels at home speaking to people of any age, but particularly children. Eileen has done speaking presentations for children in schools, libraries, gifted programs, and at the Vancouver International Children's Festival, as well as creative writing classes for teachers at pro-d days. Eileen discusses the qualities of a writer, the funny side of writing funny books, and the process involved in the creation of a book, from getting the idea right through to the finished book. She talks about her early love of books and writing, and her struggles in school in the primary grades. She shows a book she created as a child, encourages children to read and write, and reads from her book. Eileen is a skilled storyteller, and reads with lively spirit. Her writing classes blend important writing skills with the use of drama to nurture the students' descriptive writing. Students will find themselves up out of their seats and involved.
Her fee per 60 minute presentation, which includes a question period at the end, is the Canada Council for the Arts standard fee of $250.00 ($175.00 per 45 minute presentation; $150.00 per 40 minute presentation, $125.00 per 30 minute presentation). There will be a 10-15% discount for multiple presentations in the same school, same day. The higher the number of presentations, the higher the discount.
Group sizes vary according to the group or presentation venue. In a gym, groups of up to 90 students work well, as long as a microphone and speakers are provided. In a quieter location, such as a school library, you may fit in as many students as possible, as long as Eileen has room for her displays. To promote interaction, she would prefer to meet with groups of up to 90 students of a similar grade level: eg. 2-3, 3-4 or 4-5). A short power point can be part of the presentation if preferred. The book is best suited to 7-9 year olds but 10 year olds in a split class may be included. There is no tax added to the author presentation fee.
For a full day in a school, Eileen can make up to 4 presentations. For example, she could start with a half hour reading to a grade 1/2 class, followed by a book talk later in the morning. In the afternoon, she could do another book talk and a writers' workshop, or two writers' workshops, with the children putting pencil to paper on a dramatic or humorous theme, after an inspiring talk about what brings writing alive. For workshops, she would need each child to be able to sit at a table or a desk, either in a classroom or the library, and have a pencil and paper. The maximum number of students for the workshops would be 30. Feel free to make suggestions that suit your school. As a former teacher, Eileen understands that every school is different.
Note: Kindergarten and grade one students should not be combined with older students for presentations.
Please email Eileen if you have any questions.


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HÀ NỘI — More than 30 National Assembly deputies raised questions to the Prime Minister Nguyễn Xuân Phúc, who was the last to appear at the NA's Question and Answer session yesterday, focusing on economic development, anti-corruption and climate change.
The PM said that the Government is determined to ensure proactive governance marked by integrity as it deals with a host of problems and is making strong efforts to overcome shortcomings and difficulties faced by the economy.
Closing loopholes
Deputy Nguyễn Tiến Sinh of Hoà Bình Province raised questions about the management of investments in State-owned businesses, with a "loophole" causing "losses of hundreds of trillions of đồng".
"But we can't find out who is responsible for the losses? What is the solution to this issue? And what are the measures being taken to fight corruption, which is getting more and more complicated?"
PM Phúc replied that there was a mechanism to manage the State-owned businesses for specific periods. Now, capital management agencies have been set up within State-owned enterprises to promote effective use of capital.
However, transparency and supervision of State-owned businesses would be enhanced, the PM said.
He also said he has suggested tougher provisions to plug loopholes in the anti-corruption law.
The "ask and offer" mechanism should be eliminated, the PM asserted.
Asset declarations of high-ranking officials and curbs on their power were other measures to prevent corruption, he said.
Deputy Lê Quân of Hà Nội wanted to know what measures were being taken to restructure weak banks and deal with bad debts.
PM Phúc said bad debts have caused great difficulties, but the Government has a comprehensive plan to resolve this and ensure a "safe economy".
To deal with this tough issue, it is a must to build a better legal framework, especially for the operation of the Việt Nam Asset Management Company (VAMA), while tightening control to keep the debts within the limit.
At the same time, weak credit organisations that were purchased by the State Bank of Việt Nam at 0 đồng should be put under special inspection, he said.
The Government is working on comprehensive solutions to reduce bad debts and will report them to the parliament, the leader said.
Asked about the Government's view on the settlement of loss-making projects over the past time, PM Phúc affirmed that the Government will not use taxes collected from the public to cover losses of the enterprises.
The Government will try to cut losses through selling those enterprises or allowing them to go bankrupt, he said, pledging to ensure the State's interests during the settlement process and clarify the responsibility of related organisations and individuals.
PM Phúc also said the equitisation of State-owned enterprises will be accelerated on the condition of ensuring State asset and transparency in the process.
"Besides, the equitisation process is taking place under the supervision of shareholders. However, we will not carry out equitisation at any price. Some corporations and groups must be owned by the State," he stressed.
Agriculture restructuring
Đà Nẵng Deputy Võ Thị Như Hoa wanted to know what measures were being taken to minimise climate change impacts on socio-economic development in the coming years, as also the solutions being considered in restructuring agricultural production.
The Prime Minister responded that the Government had a national action plan to limit the climate change impacts. It has also set aside funds for the plan, but all localities should actively participate in this effort, he said.
Agricultural restructuring was being dealt with as an urgent task because it involves the lives of millions of people, the PM said.
He said the restructuring would include expansion of co-operatives with the aim of increasing agricultural production and promoting the development of new rural areas.
This would involve trade promotions, product marketing and provision of preferential credit, the PM added.
During yesterday's session, the PM also fielded questions about forestry policies, promotion of staff in Government agencies, use of public assets, tourism development, and education reform.
Law on Property Auction
The 14th National Assembly (NA) approved the Law on Property Auction yesterday.
The law, approved by 84.41 per cent of the NA deputies, stipulates the principles, process and procedures for property auctions, auction remuneration and expenses, violation settlement, auction result cancellation and damage compensation, and State management of property auctions.
The law goes into effect on July 1, 2017. However, a clause allowing auction organisers to collect service fees in accordance with existing legal regulations will take effect on January 1, 2017. — VNS


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Sephora Pro Stippling Concealer Brush Review
Sephora Pro Stippling Concealer Brush ($24) is a new concealer brush specifically for applying concealer under eyes. Fans of the Sephora Pro Airbrush Concealer Brush #57 will likely love this one especially if you use very concentrated, pigmented concealers.
Here's why!
I'll admit I'm all about applying foundations and concealer with my fingers. But over the years I've discovered a few concealers brushes, like E.L.F.'s Concealer Brush and the Sephora #57, that I really love!
One thing to love about Sephora's brush range is the fact that they are so well made. Sephora's brushes rival MAC's in my opinion with soft, shed-free bristles, sturdy handles, and they even come with their own protectors that snap on to protect the bristles of your brushes. Believe me when you have a ton of brushes you'll be thankful for that little added protection!
The Sephora Pro Stippling Concealer Brush actually has two sides. One side has long bristles where as the other side (the front side) has shorter chopped slanted bristles. The longer bristles are ideal for swiping a thicker layer of concealer under eyes where as the short ones are perfect for sheering and thinning out that formula and giving it an airbrushed finish.
This brush is great but also dangerous. First let's talk great though! If you're using it with a very richly pigmented concealer (like It Cosmetics Bye Bye Undereye) this will thin out that creamy, emollient formula and blend it to a perfect finish. I find the brushes actually aids in keeping concealer crease free as it thins the consistency out so much that the coverage is flawless and second-skin like. This is fact where things get tricky.
If you're using a less than pigmented, thinner concealer formula you could potentially sheer it out a little TOO much to the point your actually swiping color away. I used it with my Em the Great Cover Up Concealer and I actually over did things to a point that my puffiness was on display for all to see. This doesn't typically happen as I love that concealer and it has just the right amount of pigment to keep things nice and covered up. But this brush did thin that formula out dramatically.
My recommendation? If you use very thick, very creamy, and very emoillent concealers pick up Sephora's Pro Stippling Concealer Brush. But for thinner, creamier, hydrating, or sheerer concealers I wouldn't use this to apply.
For those that use super pigmented concealers I'd highly recommend checking this brush out!
Get it now at Sephora and Sephora.com.