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New York Real Property, Condos, And Rentals
Condominium and planned development legislation" is the apply of regulation that involves: (1) serving as counsel to neighborhood associations, property owners, group association members, sellers, purchasers, developers, lenders, governmental companies, and investors in matters associated to group associations and planned developments; (2) drafting governing documents or their amendments, and making ready filings with governmental agencies that regulate group associations or deliberate developments; (three) serving in or for governmental businesses which regulate group associations or deliberate developments; (four) representing events in construction lien and defect claims, assortment of assessment actions, governing doc and community affiliation statutory enforcement and dispute actions, and different litigation, arbitration, and mediation in matters referring to group associations or planned developments; and (5) planning, growth, building, and financing of condominium or deliberate growth communities. 718.124 Limitation on actions by association.—The statute of limitations for any actions in legislation or fairness which a condominium association or a cooperative affiliation might have shall not begin to run until the unit owners have elected a majority of the members of the board of administration.
Actual Property Archives
C.1714, "joint rule or sovereignty," from Fashionable Latin condominium "joint sovereignty," apparently coined in German c.1700 from Latin com- "together" (see com- ) + dominum "proper of ownership" (see domain ). A phrase in politics and international regulation till sense of "privately owned condo" arose in American English 1962 as a special use of the legal time period. The developer shall give at the very least 21 days discover of such meeting to elect the first unit proprietor board of managers and shall provide to any unit proprietor inside 3 working days of the request, the names, addresses, and weighted vote of each unit owner entitled to vote at such assembly.
B. No tenant seems to have resided in the unit for 2 … Read More...


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Ranked as one of the top 30 wedding photographers in the world by Pixoto, internationally awarded (WPJA/Pixoto), and color print of the year (MVPC). Noted for beautiful and emotional candid photography and laid back and fun attitudes.
– Two Photographers and a CD of images included in every package.
– All day coverage available at surprisingly affordable prices.
– Extensive experience with over 140 weddings photographed as of summer 2012.
– Married couple with a laid back and fun attitude.
– Starting at $2095 May-Oct, $1495 Nov-Apr, discounts available.
Place Categories: Wedding Photographers
4 reviews
The photos told the story of the wedding so well
We love how you guys captured how much fun everyone had
You helped to make our day more special that it already was
You captured every moment perfectly

subset: commoncrawl


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Web 2.0 SEO To Dominate Google2010-12-30 at 12:54 am hugege
Web 2.0 isn't all about social media – it can also be a very powerful SEO tool to help you rank both higher and more frequently on search engine websites. Here's a video that gives a quick 'how to' for Web 2.0 and SEO.
The rest is here:
Web 2.0 SEO To Dominate Google


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For people with never authored a organization prepare ahead of, you may have hard times receiving the challenge began. It all will seem to be as nonetheless you might have a great awful significant of write off pages staring back to the visitor on that page.
But don't worry implement these suggestions and that you will get your strategy on the exact swiftly monitor.
1 ) To be able to get the exact schedule transferring, start with the exact portion that will is best for an individual, or even of most appeal. If an individual are encouraged about the complicated fineness of the product, write down thier product or service capabilities sections initially.
In cases where internet marketing is definitely your strenght, then use promotion. A lot of people like towards begin authoring historic past regarding the supplier, or have an affect on got the main vision get started on the small business (possibly given that the majority of people enjoy having a debate about themselves). Medicine to see phrases on the very page, one will get hold of a sense of generating growth, in addition to then it is possible to proceed that will the harder challenging parts of the plan through less trepidation.
2. Consumers often underrate the effort together with electrical power you will need towards write a profitable business plan. They will try to help produce it again at nighttime or maybe any time almost everything else in the office is accomplished, this means that, any time they will be in your head as well as sometimes bodily exhausted. An even better approach can be to write the exact system if you have energy on the market to place into it: try it out early as well as think as well as write with an hour before the phones start off ringing.
Business options are essentially works connected with fiction–documents of which talk in relation to that which you visualize as well as intend may arise in the forthcoming, not what has undoubtedly occured. This unique type for stories are tough for just anyone. Curious about heard of "writer's block". The actual problems you may be having getting the words streaming are exactly the ones suffering by the wonderful practitioners, apart from a number of of all of them have to wear heading because the manager seems to have supplied these individuals the inaccessible timeline plus they have already actually put in all their advance, but you involving course, have allowed some time00 to polish the Business Plan–so there's no rationale to feel pressured. Suitable?
In the event that you feel hindered, no longer be concerned. Really part and parcel of the main process. It is critical not in order to prevent. Set some words and phrases down on typically the paper, then a handful of more. Capture concepts and not just trying for you to can total penalties.
check out. You could think the actual first draw up of your own program will probably undoubtedly mimic incoherent ramblings–jumbled stream-of-semi-consciousness concepts that search nothing such as that which you acquired longed that would. Do not be disappointed or frustrated. Just put the main draft away from for a few days, can come back to help this refreshing, and start studying as well as reworking. Like magic ,, right after several a great deal more changes, the actual concepts will certainly all occur together and then the language on the plan could flow.
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More tips: planmur.com.br


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The Morrissey-solo Wiki is a continual work in progress, most of the data still needs to be populated. See the To Do page if you want to help.
Barcelona, Spain 2015-04-29 (Morrissey concert)
Jump to navigation Jump to search
|Morrissey Live
|WPINOYB Tour
|April 29, 2015
|Barcelona, Spain
|Opening Act
Pre-Show News
Set List[1]
- Suedehead
- Staircase At The University
- World Peace Is None Of Your Business
- Kiss Me A Lot
- Istanbul
- I'm Throwing My Arms Around Paris
- Mama Lay Softly On The Riverbed
- Speedway
- Smiler With Knife
- Stop Me If You Think You've Heard This One Before
- First Of The Gang To Die
- The Bullfighter Dies
- One Of Our Own
- The World Is Full Of Crashing Bores
- I'm Not A Man
- Neal Cassady Drops Dead
- What She Said
- Meat Is Murder
- Everyday Is Like Sunday
Live Recordings
Related Items
References And Notes
- ↑ Set List provided by Juliusmonk (order corrected by El Blog de Lupi). / Morrissey-solo forums


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Look at this trend in life expectancy, U.S. vs other developed countries, as a function of healthcare spending:
Keep in mind, I DO NOT think life expectancy is a good way to judge the quality of healthcare or the efficiency of healthcare spending. But the graph should make us think about what we need to do, outside of our healthcare system, to help Americans live longer and better lives.
The views, opinions and positions expressed by these authors and blogs are theirs and do not necessarily represent that of the Bioethics Research Library and Kennedy Institute of Ethics or Georgetown University.


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04-07-2017 | Rheumatology | News | Article
Increased surveillance recommended for pregnant women with JIA
medwireNews: Women with a juvenile idiopathic arthritis (JIA) diagnosis are at increased risk for both maternal and infant complications during pregnancy and birth, show data from a nationwide Swedish study.
The increased risks were present in women with JIA confined to childhood as well as those with JIA persistent into adulthood, but were generally more pronounced in the latter group, say the researchers.
"Pregnancies in women with JIA should thus be subject to increased surveillance during pregnancy and delivery," Katarina Remaeus and colleagues, from Karolinska University Hospital and Institutet in Stockholm, remark.
Remaeus and team compared the outcomes of 1169 births in women with JIA confined to childhood and adolescence (pediatric only JIA) and 638 births in women with JIA persisting into adulthood with those of 1,949,202 population control births.
They found that, compared with the general population, women with JIA were at increased risk for preterm birth, and medically indicated preterm birth in particular, for which the risk was increased 1.74-fold for women with pediatric only JIA and 4.12-fold for women with JIA persisting into adulthood, after adjusting for maternal age at delivery, parity, body mass index, calendar year of birth, smoking habits, educational level, and the mother's country of birth. The corresponding event rates were 2.2% and 5.2% versus 1.5% for the general population.
JIA persisting into adulthood was also associated with significantly higher rates of moderately preterm birth (32 weeks to 36 weeks and 6 days; 9.3 vs 4.3%; adjusted odds ratio [aOR]=2.27), very preterm birth (<32 gestational weeks; 1.9 vs 0.7%; aOR 3.14), spontaneous preterm birth (5.8 vs 3.5%; aOR 1.63), and small for gestational age birth (4.4 vs 2.6%; aOR 1.84).
Early- and late-onset pre-eclampsia (before and after 34 weeks of gestation) were significantly more common in the women with JIA persisting into adulthood than those of the general population, at aORs of 6.28 (1.4 vs 0.3%) and 1.96 (5.2 vs 2.6%), respectively, but there was no increased risk among the women with pediatric only JIA.
Cesarean sections were more common among both groups of women with JIA relative to the population controls, with an aOR of 1.42 for those with pediatric only JIA and 2.47 for those with JIA persisting into adulthood, and respective rates of 17.0% and 29.3% versus 14.4%. The researchers note that the associations were stronger for elective than for emergency cesarean sections and both groups also had an increased risk for induction of labor.
Remaeus and team suggest that increased rates of pre-eclampsia may contribute to the increased rate of induction of labor or cesarean section in women with JIA persisting into adulthood, particularly as 45.5% of medically indicated preterm births also had pre-eclampsia.
They did not, however, find any association between JIA and neonatal death, stillbirth, or low Apgar score, regardless of persistence into adulthood.
The authors conclude in the Annals of Rheumatic Diseases: "The adverse outcomes seen in our study, more pronounced in JIA persisting [into adulthood], may be due to several factors including disease activity or medication during pregnancy."
By Laura Cowen
medwireNews is an independent medical news service provided by Springer Healthcare. © 2017 Springer Healthcare part of the Springer Nature group


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A FORMER head of the Budget department's Procurement Service, who is now with the Office of the Ombudsman, said the purchase of pandemic supplies such as face shields and face masks last year that are currently under scrutiny by Congress were above board.
Overall Deputy Ombudsman Warren H. Liong, a former director of the Procurement Service of the Department of Budget and Management (PS-DBM), said the Bayanihan I law exempted the acquisition of medical-related supplies from the procurement law.
The Bayanihan I, or Republic Act No. 11469, was the first law passed in March 2020 in response to the coronavirus pandemic. It gave President Rodrigo R. Duterte emergency powers as well as allocated funds for cash assistance and other programs.
In the House of Representatives' probe on the PS-DBM on Wednesday, Mr. Liong said "Section 4 of Bayanihan I states that the President is authorized to procure in the most expeditious manner as exemptions from Republic Act (RA) 9184 or the government procurement law and other relevant laws."
He explained that the PS-DBM's procurement of the questioned supplies was an emergency procurement and as such, they were only required to ensure immediate delivery.
Mr. Liong also said that under the Government Procurement Policy Board's Circular 01-2020, the PS-DBM was exempt from the "alternative mode of procurements" under the procurement law which requires contractors to submit bank guarantees.
Under the said circular, emergency procurements allow the government to award contracts to contractors with "legal, technical, and financial capability to undertake the procurement at hand."
"The only documents asked are the mayor's permit, income tax return, omnibus sworn statement, and then compliance to technical specifications," Mr. Liong said, adding that Pharmally Pharmaceutical Corp. submitted these requirements.
The House and the Senate are conducting inquiries on PS-DBM's awarding of about P10 billion worth of contracts to Pharmally, a company formed only in 2019 and only had a P625,000 capital.
Meanwhile, chief presidential legal counsel Salvador S. Panelo on Wednesday defended Mr. Duterte's directive requiring Cabinet members to get his permission first before participating in legislative hearings investigating the government's controversial pandemic deals.
He said the presidential order is justified since the Senate Blue Ribbon Committee's ongoing probe is not in aid of legislation.
In 2005, ex-President Gloria Macapagal-Arroyo issued an executive order that required Cabinet and other government officials to seek presidential permission first before attending legislative hearings.
The Supreme Court struck down the order a year later, but it upheld the right of a Philippine president to prevent officials from participating in legislative inquiries known as a question hour, where department heads appear before lawmakers to answer questions on matters relating to their office.
"What the Senate is performing now is, at most, its authority under Section 22 (Article VI of the 1987 Constitution) on question hour as we note that no new legislation is being contemplated by its members," Mr. Panelo said in a statement. "Hence, it may not compel department heads to attend its hearings nor cite them in contempt if they refuse to participate," he added.
Mr. Panelo noted that the High Court "takes judicial cognizance of the fact that the right of Congress to conduct inquiries in aid of legislation is susceptible to abuse."
In 2014, the late Senator Miriam Defensor-Santiago said former President Benigno S.C. Aquino III had no reason to forbid his Budget secretary, Florencio B. Abad, from participating in a Senate question hour about a special budget meant to fast-track certain projects.
The program in question was later declared illegal by the Supreme Court. — Bianca Angelica D. Añago and Kyle Aristophere T. Atienza


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Last week marked the fourth anniversary of my luxurious*, worry-free** two week stay at a big, fancy downtown hospital while I waited for the imminent delivery of my twins who had been gestating for all of 25 weeks.
[Spoiler Alert: Things unexpectedly calmed down about two weeks after I was admitted. The experts called it a "miracle" that I stayed pregnant and I even went home on strict bed rest for the remainder of my 36 week pregnancy. That, and the out-of-this-world medical care I received there are why I can make light of my times and trials in the hospital during my high-risk pregnancy.]
Being a hospital patient is full of 98% suckage (the food was good) no matter why you're there, but it is particularly stressful when you're hoping against hope that your uterus will calm down and hang onto (literally) the wee ones it has so lovingly nurtured for months but now wants to expel for no good reason. I had no blog back then, but I did jot down some notes (in the absence of anything else to do for twenty four hours a day in a building with constant and disruptive construction noise), and in acknowledgment and appreciation of my magnificent feat (waiting 35 weeks before birthing two healthy kids), enjoy this walk down Memory Lane with me.
My first stay at the hospital during my twin pregnancy wasn't terribly uncomfortable. I had a private room, so there was that, at least. But the day after I was admitted, a woman moved into the next room who struck me as pretty bizarre. She was two weeks ahead of me in her pregnancy and was admitted due to preterm labor. We were all on bed rest in that wing, so she should not have been out of bed for any reason, yet she frequently left her room to visit the nurses station for a pen, or to throw something away. Therefore I saw her. A lot. She wore satin nighties. That was all she wore. No robe. Sometimes the nightie was black satin, sometimes leopard-print satin. I learned that she was an attorney. Her family came to see her regularly, and every couple of days they brought a roller suitcase with them–I have no idea what could have been in it, since she did not ever wear clothes. Her hair was stringy and she was disturbingly skinny. She was a diagnosed anorexic, and her baby belly was very, very tiny–I didn't even know she was pregnant when I first saw her, even from a side view. The nurses and even the cafeteria were unable to adequately keep up with her requests for toast, so they brought a toaster up to her room. She burnt her toast about once per day–I could smell it. Three times in one week, when a doctor knocked and quickly entered her room, he backed out of the room with apologies and exclaimed to the nurses station in surprise, "She's buck naked in there". I never really understood her. I'm pretty sure I don't care for her, though. She was discharged before me and I like to think that her pregnancy ended well with a happy and healthy baby.
My second hospital stay was much shorter, but a little more serious. It involved a lot of magnesium sulfate ("The Mag") in my drip, and sharing a hospital room with a Nascar fan for an entire day–talk about me taking one for the team. I'm sorry, Nascar fans, but there is nothing more obnoxious to the rest of us than Nascar. And jaded Winnipeg Jets fans. And that's pretty much all I remember from that three-day stay. The Mag has the ability to knock out your memory faster than four shots of cheap tequila.
I shared my perinatologist with a certain high-profile patient, which meant that if I wanted to see my doctor, all I had to do was turn on the Today Show and wait for his interview. I felt famous just by association! The TV cameras in the hall helped reinforce that feeling. I occasionally tune to the WE Network in hopes of catching footage of myself in the background of her reality show, but mostly I'm just bitter that she had an ice cream freezer in her room kept fully stocked courtesy of a local eatery and I? Did not.
I was in disbelief when I eventually made it to 34 weeks. I'd been mentally preparing over the previous ten weeks to deliver micro-preemies, and while on the one hand I was relieved that I did not have to endure that type of heart wrenching experience, on the other hand I was really tired of being pregnant. I was checked out, ready to be d-o-n-e. Thirty four weeks is a fine time to deliver babies–just ask someone pregnant with sextuplets. So I came up with a list of all the gifts I was willing to use as bribes if my doctor would let me deliver at 34 weeks, and handed it to him at my biweekly appointment. I was hysterical and desperate–thisclose to tossing my diabetic diet into the diaper pail and inserting a box of Twinkies into my face. Somehow the good doc resisted my offers of home-baked cookies, stationary products (pilfered from my workplace), boxes of diapers I got as baby shower gifts, a partially-used Starbucks gift card, Mont Blanc pens, bottles of 150 year old Scotch, and a garage full of Maseratis (my budget increased as my level of desperation grew, apparently).
At 36 weeks and 3 days, my body finally decided I was ready. After my surgeon assured me that he "only had two martinis at lunch today", my babies were delivered via c-section. The experience was trouble-free. The newborns were completely healthy. I could finally take a deep breath–something I had been physically restricted from doing for months and months. But that roller coaster started April 26th, 2007, a date I'll never forget. It's my annual reminder that I don't own my body–my children do!
*Not really.
**Actually, pretty much the opposite.
Cassandra can be found on Twitter @aclevergirl. Learn more about her family's unique challenges and why they have hope for a cure for muscular dystrophy at Byrds for a Cure.


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The end of our first week of the 2018 A to Z Challenge brings us to Matt Grennier.
Matt played for the Rangers from 2001-2003. They were his third OHL team and his last. He actually chose to skip his over-ager year and go to university. A decision that kind of baffled the teen girls at my school – the boy was fine, and he played great hockey too. But he went on to play for his university team, Wilfrid Laurier University, as you can see from the purple and gold uniform above. After he finished school, he played a year in the AHL for the Toronto Marlies and finished off his career the next season (2008-2009) in the ECHL playing for the Wheeling Nailers.
Matt was my *very first* Rangers crush. That sort of thing sticks with a girl. I remember seeing him at school all the time and I was smitten. Of course, he left at the end of my grade 10 year, right after winning Memorial Cup, and then all that smitten-ness switched to Clarkson if we can all remember back to C.
When Grennier left the OHL to play for his university team, I had no idea that it would also be my university team. I saw him a few times on campus when I first started going there. Because I had been around the same high school, and the rink on game days, and Tim Bit Days while he was a Ranger, I think he might have recognized me. My first year at WLU, I was in the bookstore and I saw him and I stopped dead in my tracks. So it might have been that he slightly recognized me, or that he thought it was weird that some random girl just stopped in the middle of walking to stare at him. Either way…we had "a moment".


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- Your are here:
- Home
- Membership Groups,History of Sections,
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Who Are We
Chair: Meg Traci
Past Chair: Willi Horner-Johnson
Chair-Elect: Dot Nary
Secretary: David Tillman
Awards Chair: Adriane Griffen
Treasurer: Amanda Reichard
Membership Chair: Mara Nery-Hurwit
Communications Chair: Vijay Vasudevan
Program Chair: Amy Rauworth
Policy Chairs: Barbara Kornblau and Randall Owen
Student Liaison: Erica Twardzik
Accessibility Liaison: Karl Cooper
Governing Councilors: Kiyoshi Yamaki and Anthony Cahill
Section Councilors: Alicia Dixon-Ibarra, Randall O'Brien, Amanda Reichard, Mara Nery-Hurwit, Amy Rauworth, and Vijay Vasudevan
Disability and Public Health
Publisher: American Public Health Association
To raise awareness and promote actions related to public health issues that affect the health, functional, social, and environmental aspects of disability. These issues include the causes and prevention of impairments and disabilities, especially secondary conditions; health promotion and rehabilitation; barriers and facilitators, both physical and social, that affect participation of people with disabilities in all aspects of society; and advocacy for public policies for individuals with disabilities.
Our diverse members work at academic institutions, federal and state governmental agencies, nongovernmental organizations, community-based institutions and private institutions.
History and Timeline of Disability Section
U.S. government links
National Center on Birth Defects and Developmental Disabilities
National Institute on Disability and Rehabilitation Research
Academic journals
Disability and Health Journal
American Journal on Intellectual and Developmental Disabilities
Disability Studies Quarterly
Journal of Disability Policy Studies
Related organizations
Association of University Centers on Disabilities
American Association on Intellectual and Developmental Disabilities
American Association on Health and Disability


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Call us, we are open 24/7
Learn more about us
GoMarruecos Tours is an agency of events,tourism organization in Errachidia.
After 13 years of experience, Abdolaali and his team will make your stay as pleasant as possible.
GoMarruecos puts at your disposal a comfortable vehicles (4×4, Minibus) and its selection of renowned. offering a wide range of services «all includes». You will be able to discover the desert (Ouarzazate, Zagora, M'Hamid, Chegaga, Merzouga, Erg Chebbi ), the Atlantic Ocean (Essaouira, Oualidia, Agadir, Casablanca, Rabat), the middle and high Atlas ( Ouzoud, Ifrane, Ourika valley, Asni valley, LakeLalla takerkoust, Toubkal …) and the imperial cities (Marrakech, Casablanca, Rabat, Meknes, Fez).
We are also at your disposal to organize a whole range of events: theme party, birthday, exceptional wedding, seminars … In addition, we offer a wide choice of activities and leisure activities: SPA, hammam, camel, camel ride, carriage ride, guided tour, trekking in the Atlas and desert, horse riding, mountain biking, quad, buggy, jet ski , rafting, hot air balloon, Moroccan cooking court .
Our vision is to be the best travel agency in Morocco. So we have a mission, to be focused on providing the best quality service to achieve maximum customer satisfaction. We offer our visitors to know the main tourist destinations of Morocco through the most required and interesting tours according to your wishes with a personalized, warm treatment and safety. In order to make your visit a pleasant one that exceeds the expectations of your holiday. .
Day Trips From Marrakech
GoMarruecos Tours Updates
Copyright © 2020- GoMarruecos.com | Gomarruecos Tours


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Williams, RH 2005, The use of molecular biological tools to investigate transmission routes and epidemiology of Toxoplasma gondii , PhD thesis, Salford : University of Salford.
Restricted to Repository staff only until 31 July 2023.
Download (12MB) | Request a copy
Toxoplasma gondii is a major cause of abortion in humans and livestock. This work focuses on three main areas. Firstly, an investigation of congenital transmission of T. gondii in sheep. Using SAG1 PCR as a detection system, high levels of congenital transmission were shown in two sheep flocks (69% of commercial sheep pregnancies and 60% of Charollais sheep pregnancies). Furthermore, this occurred longitudinally over several lambings indicating that this route of transmission is more important than previously anticipated. Reproductive losses were investigated by analysis of stock records and these levels (8.2% of commercial flock lambs and 18.9% of pedigree Charollais flock lambs) were comparable to the national average. Congenital transmission was determined by PCR detection of parasite DNA in lamb cords and aborted tissues. The second part of the thesis describes the study of T. gondii infection in urban mice. PCR was used to detect the parasite, and 59% of the 200 mice caught were infected. Congenital transmission rates were determined by testing foetal tissue of pregnant females. All pregnant and infected females had transmitted the parasite to at least one of their offspring, resulting in a frequency of transmission of 100%, with an overall rate of transmission to 60.2% of pups. Population genetic analyses of mice (carried out by microsatellite sequence analysis) indicated that each block sub-population represents a separate breeding unit. Infection rates did not vary significantly between these groups.
|Item Type:
|Thesis (PhD)
|Hide, G (Supervisor)
|Schools > School of Computing, Science and Engineering
Schools > School of Environment and Life Sciences
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|03 Oct 2012 13:34
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Steve Hamilton
Dr. Hamilton is recognized internationally for his research and consulting related to environmental and land use regulation, energy and water markets, groundwater managements, and antitrust. His academic and professional honors include providing a plenary address at an international conference sponsored by the European Science Foundation, selection as a research fellow in the Rural Development Research Consortium at the University of California, Berkeley, serving on the sustainable management panel that governs the Tallgrass Prairie National Preserve, and receiving the Early Career Award for Outstanding Faculty Research.
He has consulted with numerous companies on land and water use issues over the past 10 years and has published over 25 peer reviewed articles in leading journals as American Economic Review, RAND Journal of Economics, Management Science, Journal of Public Economics, Journal of International Economics, International Journal of Industrial Organization, Journal of Environmental Economic and Management, American Journal of Agricultural Economics, and the Journal of Law and Economics. He has presented his work at over 25 national/international conferences and has given invited seminars at 18 Universities. A prolific researcher, Steve has secured over $1 million in Federal grants for his research since 2001.
- Ph.D: University of California at Berkeley, 1996.
- MS: University of California at Berkeley, 1994.
- BA: Magna Cum Laude with Distinction in Major in Environmental Studies, University of California at Santa Barbara, 1991.
- Fellow — Rural Development Research Consortium
- Member — International Water Resource Economics Consortium
- Editorial Council — Journal of Environmental Economics and Management
- Associate Editor — American Journal of Agricultural Economics


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IT Dept attaches Rs 225 cr worth assets of Mayawati's ex-Secy Netram
The Income Tax Department has attached assets worth Rs 225 crore of retired IAS officer Netram, a former secretary of BSP supremo Mayawati, in connection with a disproportionate assets case.
Searches were carried out on March 12 at 11 premises in Delhi, Lucknow, Kolkata and Bareilly of Netram. Income Tax officials seized cash amounting to Rs 2.03 crore and jewellery worth Rs 17.79 lakh. Also, incriminating documents were recovered.
As many as 20 immovable properties valued at Rs 225 crore and three luxury cars valued at about Rs 1 crore found at the residence of the IAS officer have been provisionally attached under Section 132 (9B) of the Income Tax Act, the Income Tax Department said.
17 lockers restrained during searches are yet to be searched, the department added.
Last week, multiple locations connected to Netram were raided by Income Tax officials. "Raids on the locations related to Mayawati's former secretary, Netram, resulted in the disclosure of 30 shell companies, additional properties worth Rs 225 crore and crores of rupees in cash," sources in Income Tax department had said.
As per IT sources, in most of 30 shell companies, either family members of the assessee or Netram's in-laws were shown as shareholder and director. "His in-laws expressed complete ignorance about such companies. Children of the assessee are authorised persons to operate bank accounts of shell companies," they said.
During the raids, documents related to gift of shares of shell company to family members of assessee, handwritten diaries recording transactions for acquiring shell companies and investments were found, the sources alleged.
Extra-luxurious interiors, mini-theatre and gym were found at his Lucknow and Greater Kailash (Delhi) houses by the IT officials, they said. (ANI)
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Gold kratom that is nothing short of potency
Ever wondered what you'd get if you left traditionally colored kratom to dry for longer? It would pack all things potency, with leaves developing a slight brownish hue. You've guessed it: this is what is then "transformed" into a unique vein, known as Gold kratom.
Have you always wanted to get 100% organic products of this strain but had a hard time finding a supplier? If so, browsing the Amazing Botanicals store is worth your while. Our gold-veined kratom is a smash hit on the market as it's imported from Indonesia and preserves absolute purity. By saying "absolute", we mean we have already checked our products for unwanted ingredients. And we vouch that they do not have any.
One-stop place for Gold kratom pills and powder
Amazing Botanicals stores all types of gold-veined Mitragyna speciosa products. Once you take a closer glimpse at our catalog, you'll find:
- Powder. Finely ground kratom is arguably the most common type. If it's your thing, you'll be impressed by a variety of powder packs at our store. Select up to 1 kg in a single package.
- Capsules. No more worries about measurement. Snap up Gold kratom extract pills offering diverse alkaloid profiles with the highest level of 7-hydroxymitragynine.
What's more, our products vary in strains to appeal to your discerning palate. Feel free to be as picky as you want when choosing from our Gold Reserve, Maeng Da, and Bali Gold kratom for sale. They are all Indonesia-grown, so there's no question about their natural benefits.
If you're new here, be sure to check out some product reviews at Amazing Botanicals. This way, you can decide on and buy Gold kratom that will be your perfect fit. Get to know what folks, like you, think about our powder and capsules.


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Islamic State claims responsibility for suicidal blast on Hindu-Sikh minorities in Afghanistan.
Even then majority Hindu-Sikh people thinks Muslims are good…. They always find the scope to annihilate the Kafirs… 19 dead, 20 injured in suicide bomb blast in Afghanistan's Jalalabad; Hindus, … Continue reading
July 1, 2018 · 2 Comments


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It's been a great week at home getting the most random household chores done. Oh, and the weather?! It was starting to feel like fall pushing winter and then Wednesday was like the hottest day of the year! Goodness! Any fun weekend plans that you are looking forward to?
Welcome to our Mom-lovin Blog
Welcome to our Mom-lovin Blog
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With your host Hannah from Joyful Life and our co-hosts Lena from Root and Blossom and Mia from Mossy JoJo and our special guest co-host Jess from DIY Bride
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text:
Post Office Manager Throws Christmas Carolers Out into the Cold
Dec. 12, 2011
This Christmas season has been very memorable for me and my wife especially now that Audrey, our 2-year-old, is old enough to participate in festivities such as decorating the Christmas tree. Since Thanksgiving, Audrey has danced around the house singing Jingle Bells and humming the tunes of Christmas carols that she hears throughout the day. Last Saturday, Audrey almost had the opportunity to experience another Christmas tradition for the first time --- caroling. The three of us stood in line along with dozens of other customers at the U.S. Post Office located in the Aspen Hill Shopping Center in Silver Spring, Maryland. We were preparing our packages when Audrey tugged on my sleeve, saying Daddy, Daddy, look. I turned to see a bright smile on her face as she pointed to a trio of Christmas carolers entering the post office who looked like they had stepped off the theatre stage of A Christmas Carol. The gentleman of the group wore a top hat and the ladies were arrayed with shawls and bonnets. Dickens would be proud. Everyone turned their attention to the carolers in anticipation of that annual tradition that weve all experienced.
They were only a few notes into their carol when suddenly, out of the corner of my eye I saw a scowling postal manager rushing to confront the carolers. He angrily told them that they had to leave immediately because they were violating the post offices policy against solicitation. Everyone was momentarily frozen in astonishment before customers began booing the manager. Even in the face of protests from his customers, the manager wouldnt back down.
The carolers explained that they were going to each business within the shopping center to sing a couple of carols -- as they have done for many years. However, this was the first time that they had been turned away. The manager said he didnt care and that they could take it up with the postmaster if they had a problem. You cant do this on government property, he said. You cant go into Congress and sing and so you cant do it here either, he said smugly as the carolers turned sadly to leave. I encouraged them to file a complaint but they had little hope that a complaint would resolve anything and felt they had no choice but to acquiesce.
I later described the incident to a friend of mine who had worked for the post office for 26 years. He couldnt imagine that there would be any policy that would prevent Christmas caroling at post offices. Indeed, a Google search will show examples of post office caroling during past Christmas seasons.
Over the last several years, we have watched militant secularists team up with federal bureaucrats in the effort to sterilize the public square of anything remotely connected to anything religious. This postal manager has clearly received the memo which has led him to stamp out Christmas caroling. But I have my own memo to all the Christmas carolers out there. Lets not surrender to the secularist version of Christmas future. Lets hold onto Christmases of past and do our part to pass that on to our children. As for me, I am taking at least one piece of advice from the postal manager and will send my own comment to the General Postmaster. The U.S. Constitution in no way prevents the government from accommodating Christmas caroling. I invite you to send your own memo (or email in this case) to firstname.lastname@example.com or call 1-800-275-8777.
Ben Franklin, the founder of the U.S. Post Office once said, So shalt thou always live jollily; for a good conscience is a continual Christmas. The U.S. Post Office and all of us would do well to heed Franklins advice.
UPDATE: Sign FRC's petition affirming Christmas


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I first read this novel back in 1995 or 96 when it first came out and I loved it! I recently found it again and was able to see if that love stood the test of time. It turns out, it really did. I have to be honest in saying that I have loved the black lace series, which are novels written in Europe for women by women, since I was a teen. And although many women grow out of certain types of novels as they age, I seem not to.
Gina is a character you instantly like. This book starts out with her teasing a man working on her house, by masturbating while he watches through the window. This was easily the best way to hook me right from the start. You also find out within a few pages that she is also sleeping with a neighbor who is in University at night when he sneaks into her bedroom. The most recent time, with a University friend. Good times.
Gina has to earn money and keep her feet in acting so she takes a part that you find out later is not everything it is supposed to be. Charles is the big bad in this book and quite frankly, there isn't one single thing to like about the guy. He is as shady as they come. But along the way Gina has many sexual adventures and even gets to be a voyeur, which is a HUGE turn on to me.
There is every kind of sex in this book. Vanilla, BDSM, M/M, Orgies. You name it, it's here! I LOVE THIS BOOK! And the last scene is fucking fantastic! This is a absolute recommendation!
This is worthy of 4.5 lipsticks!
Amazon link: http://www.amazon.com/Act-Love-Black-Lace-ebook/dp/B00AZZI3FY/ref=sr_1_1?s=books&ie=UTF8&qid=1369594367&sr=1-1&keywords=an+act+of+love+black+lace+series


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Sûre(redirected from be sure to)
Also found in: Dictionary, Thesaurus, Idioms.
Sûre (sür) or Sauer (zouˈər), principal river of Luxembourg, c.100 mi (160 km) long, rising in the Ardennes, SE Belgium. It flows east through Luxembourg, then south (forming part of the Luxembourg-German border) to join with the Moselle (Mosel) River. With its tributaries, the Our, the Clerf, and the Alzette (which passes through the city of Luxembourg), the Sûre drains all of Luxembourg.
The Columbia Electronic Encyclopedia™ Copyright © 2022, Columbia University Press. Licensed from Columbia University Press. All rights reserved.
["Towards a Broader Basis for Logic Programming", Bharat Jayaraman, TR CS Dept, SUNY Buffalo, 1990].
This article is provided by FOLDOC - Free Online Dictionary of Computing (foldoc.org)


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Many thanks to the Indian Cottage for a great meal (and a super deal!) and putting up with the racket!
We also managed to decide that we will make a collection for the local foodbank at the next branch meeting.
Review by Kevin Hattie
|Willie Telfer (left) "Labour Party activists would do well to listen to Canavan and Charlie Gray - stalwarts of long standing commitment to true 'Labour' values."
"School Days - the best days of your life." Really..?
Book for this exclusive event HERE
December 7, 2013 at 10:00 am – 1:00 pm
The Jury's Inn Hotel,
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Speakers - CHAIR: John Finnie, MSP.
Jim Sillars, Isobel Lindsay, Paul Holleran, John McAllion, Maggie Chapman, Prof. Mike Danson and Colin Fox
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text: The Matt Urban Hope Center will host a Black History Month celebration event, featuring a cultural meal and a presentation with facts about famous African American men and women and their accomplishments. The event will take place on Thursday, February 20 from 3:00 to 5:00 p.m. at the Urban Diner at 385 Paderewski Drive. For more information, contact Cherise Carson at (716) 893-7222 x329 or email@example.com.


text:
Помощь в написании работ
The 1st of May is a spring holiday
in our country. Usually it is warm during this day. The weather is fine. The
trees are green. You can see some flowers in the parks and gardens. I don't go
to school and my parents don't go to work on the 1st of May.
We get up at 9 o'clock and we are in
a good mood. Our relatives and friends ring us up and congratulate us.
Then we have our breakfast and go
for a walk.
Our house is situated not far from
the park. There is a beautiful pond with white swans swimming there.
If it doesn't rain we enjoy walking
in the park.
Usually we invite our friends to our
Place or come to see them ourselves. We have a holiday party in the evening. My
mother makes a tasty cake and biscuits for it.
At 9 o'clock we see our friends off.
After that the members of our family
usually watch TV or listen to music.
We like this holiday very much,
because we can meet our friends, go to the theatre or simply have a good time
at home.
This holiday is celebrated in
England and in the USA too. Children dance around a maypole, leave small
baskets of flowers at a friend's door.
подготовки данной работы были использованы материалы с сайта http://nota.triwe.net/


text:
Where: The kitchen of an apartment in a five-story apartment building on Kamennoostrovsky Prospekt, in the prestigious center of St. Petersburg. When the photograph was taken, 10 families were living in the apartment.
Who: Auntie Asya (Anastasia Emelyanovna); Ilya, who took the photograph.
What: Asya's part of the kitchen: a gas stove, a kitchen table, and a cabinet above them. On this day, Asya was cleaning. On the stove is a plastic bucket with newspapers. Probably the newspapers would be used to line the shelves of the kitchen cabinet.


text:
Heaven Or Hell: An angel Simulator (Version 1.0)
Heaven or Hell?
You are an angel and get to decide whether or not someone goes to Heaven or Hell! You can answer prayers and even buy fun Items. Give me any suggestions or ideas you would like me to add.
What Happened to the Mafia Game?
The mafia game was too inappropriate for repl.it, so I changed up the story a bunch, and made it into this.
Thank you guys for the many Funny Death Ideas!
Thank you guys so much, this game is definitely funnier, and you guys will most likely enjoy it.
A little help
When you see the symbol "*" press enter to continue.
Made by BobTheTomatoPie (Maker of Sanctuary Simulator and Pitlife 2)
This is my 100 Cycle Special
Please Upvote!
EDIT Go check out my new game https://repl.it/talk/share/Alone-Simulator-Version-10-200-cycles-special/36946
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Return to What BA do You Recommended Before Getting TESOL Certified? Is it Better to Get a BA or Just TESOL Certification?.
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text:
Most popular Christmas poem in the English language?
"A Visit from St. Nicholas", also known as "The Night Before Christmas" and "'Twas the Night Before Christmas" from its first line, is a poem first published anonymously in 1823 and generally attributed to Clement Clarke Moore, although the claim has also been made that it was written by Henry Livingston, Jr. The poem, which has been called "arguably the best-known verses ever written by an American",[1] is largely responsible for some of the conceptions of Santa Claus from the mid-nineteenth century to today.
And no doubt, either, as to the most popular reading. Take it away, Sachmo.


text:
Guide to the Eugenie V. Mielczarek papers, 1965-1997
Eugenie V. Mielczarek C0059
Published by George Mason University Libraries
Contact Information:
Fenwick Library (2FL)
George Mason University
Fairfax, Virginia 22030-4444
Phone: (703) 993-2220
Fax: (703) 993-8911
Email: email@example.com
URL: http://scrc.gmu.edu
Biographical Information
Eugenie Vorburger Mielczarek was the first woman physicist at George Mason University and served on several faculty committees. She has written on biophysics and on women in the sciences. Her publications include two books: 'Iron, Nature's Universal Element: Why People Need Iron and Animals Make Magnets,' coauthored with Sharon Bertsch McGrayne; and 'Biological Physics,' coedited with Elias Greenbaum and Robert S. Knox. Mielczarek passed away at the age of 86 on June 26, 2017.
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Scope and Content
This collection contains materials relating to the scientific and academic career of Eugenie V. Mielczarek in the area of physics, primarily at George Mason University. Items include scientific data and research results, conference information, grant proposals, speaking engagements, presentations, correspondence, and publications. Prominent is information relating to national and local organizations of women scientists, including material about women scientists at GMU.
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This collection is arranged by subject.
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Access Restrictions
Collection is open to research.
Use Restrictions
There are no restrictions.
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Related Material
Special Collections Research Center also holds the Clarence E. Larson Science and Technology Oral History collection.
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Index Terms
Corporate Names:
George Mason University. Dept. of Physics and Astronomy.
Mielczarek, Eugenie Vorburger
Iron--Physiological effect.
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Administrative Information
Preferred Citation
Eugenie Mielczarek papers, Collection C0059, Special Collections Research Center, George Mason University Libraries.
Acquisition Information
Collection donated by Eugenie Mielczarek in 1998.
Processing Information
Processed by Special Collections Research Center staff. EAD markup completed by Eron Ackerman and Jordan Patty in April 2009. Inventory and Finding Aid completed by Emily Curley and Brittney Falter in July and August 2017.
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Contents List


text:
"Dr. Michaels is so great! Friendly, professional, takes her time to explain and listen during consult, just everything you want in a caring doctor."
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"Highly recommended. Had very good experience both during pregnancy and labor. Thank you."
"Dr. Henry Luh is one of the best physicians around. He is very informative, professional yet caring and extremely knowledgeable."


text:
The Imperial Icehouse
A story by Paul Theroux
Of all the grand buildings on my island, the grandest by far was The Imperial Icehouse - white pillars and a shapely roof topped by ornate lettering on a gilded sign. Unlike the warehouses and the shops on the same street, it had no smell. It was whiter than the church, and though you would not mistake it for a church, the fresh paint and elongated windows—and the gold piping on the scrollwork of the sign—gave it at once a look of holiness and of purpose. I cannot think of human endeavor without that building coming to mind, shimmering in my memory as it did on the island, the heal distorting it like a reflection in water.
The icehouse did more than cater to the comforts of the islanders. It provided ice for the fisherman's catch and the farmer's delicate produce. A famous Victorian novelist visited us in 1859 and remarked on it, describing it as "a drinking shop." It was certainly that, but it was more. It was "well attended," he said. He was merely passing through, a traveler interested in recording our eccentricities. He could not have known that The Imperial Icehouse was our chief claim to civilization. Ice in that climate! It was shipped to the island whole, and preserved. It was our achievement and our boast.
Then one day, decades later, four men came to town for a wagonload of ice. Three were black and had pretty names; the fourth was a white planter called Mr. Hand. He had made the trip with his Negroes because it was high summer and he wanted cold drinks. His plan was to carry away a ton of ice and store it in his estate up-country. He was a new man on the island and had the strengths and weaknesses peculiar to all new arrivals. He was hardworking and generous; he talked a good deal about progress; he wore his eagerness on his face. He looked stunned and happy and energetic. He did not listen or conceal. On this, the most British of the islands, it was a satisfaction to newcomers to see the Victoria Statue on Victoria Street, and the horses in Hyde Park, and Nelson in Trafalgar Square. Mr. Hand saw no reason that he should not drink here as he had done in England.
He had taken over Martlet's estate, which had been up for sale ever since Martlet's death. That again revealed Mr. Hand as a newcomer, considering what had happened to old Martlet. And the estate was as far from town as it was possible to be on this island: Mr. Hand, a bachelor, must have needed consolation and encouragement.
He had, against all good advice, taken over the Martlet Negroes, and three of these accompanied him on that trip to town for the ice. Mr. Hand closed the deal at the icehouse by having a drink, and he sent a bucket of beer out to his men. They were called John Paul, Macaque, and Jacket. He had another drink, and another, and sent out more beer for those men, who kept in the shade. It was not unlawful for Negro estate workers to drink in the daytime, but it was not the custom, either. Even if he had known, Mr. Hand probably would not have cared.
The Negroes drank, conversing in whispers, shadows in shadow, accepting what they were offered, and waiting to be summoned to load the ice.
They had arrived in the coolness of early morning, but the drinking meant delay: by noon the wagon was still empty, the four horses still tethered to a tree, the Negroes sitting with their backs to the icehouse and their long legs stretched out. Perhaps the racket from inside told them there would be no hurry. In any case, they expected to leave at dusk, for not even the rankest newcomer would risk hauling ice across the island in the midafternoon heat.
Just as they had begun to doze, they were called. Mr. Hand stood and swayed on the veranda. He was ready, he yelled. He had to repeat it before his words were understood. Some other men came out of the icehouse and argued with him. Mr. Hand took them over to the wagon and showed them the sheets of canvas he had brought. He urged the men to watch as the Negroes swung the big wagon to the back door, and he supervised the loading, distributing sawdust between the great blocks of ice as if cementing for good the foundations of an imperial building.
For an hour or more the Negroes labored, two men to a cake, and Mr. Hand joked to them about it: Had they known water to be so heavy? An enormous block was winched from the door. John Paul, who was the leader of the three, withdrew an ice pick from his shirt and began to work its stiletto point on that block. There was a shout from Mr. Hand—again, the unexpected voice—and John Paul stood and patiently wiped the ice pick on his arm. When the block was loaded, the wheels were at a slant and the door of the wagon had squashed the springs to such an extent that the planks rested on the axletrees. Mr. Hand continued to trowel the sawdust and separate the cakes with canvas until at last all the ice was loaded and the four horses hitched.
The news of the loading had reached the men drinking in the icehouse. A noisy crowd gathered on the veranda to watch the tipping wagon creak down Regent Street, Mr. Hand holding the reins, Macaque and Jacket tugging the bridles of the forward horses, John Paul sauntering at the rear. Their progress was slow, and even before they disappeared past the tile kiln at the far end of the street, many of the icehouse men had left the veranda to seek the cool bar.
Past the Wallace estate, Villeneuve's dairy, the milestone at the flour mill; children had followed, but they dropped back because of the heat. Others had watched from doorways, attracted by the size of the load and the rumble and wobble of the wheels in the rutted lanes. Now, no one followed.
There were no more houses. They had begun to climb the first range of hills. In this heat, on the exposed road, the birds were tiny and silent, and the flowers had no aroma. There was only a sawing of locusts and a smell of dust. From time to time, Jacket implored the straining horse he held and looked over at Macaque, who frowned at the higher hills beyond.
The hills loomed; no one saw the hole in the road, only the toppling horses, the one behind Jacket's rearing from a broken trace and, free of one strap, swinging himself and snapping another. Empty, the wagon had seemed secure; but this weight, and the shock of the sudden hole, made it shudder feebly and look as if it might burst. Jacket calmed the horse and quickly roped him. The others steadied the wagon,
Mr. Hand, asleep on his seat, had tumbled to his knees. He woke and swore at the men, then at the horses, and he cursed the broken straps. But he had more straps in the chest he had brought, and he was so absorbed in the repair that he did not leave the road. He mended the traces—spurning the men's help—in the middle of the North Road, squinting in the sunshine.
They were soon on their way. There was a rime of froth on the necks and fetlocks of the horses, and great syrupy strings of yellow saliva dripped from their jaws. The road narrowed as it grew steep; then it opened again. The horses fought for footing and the wheels chimed as they banged against the wagon. The Negroes did not sing as they had on the early morning ride, nor did they speak. Mr. Hand nodded, sat upright, slumped again, and was asleep.
Sensing the wagon slowing, John Paul put his shoulder under the back flap and gave a push. His shoulder was soaked; the wagon had begun to drip, dark pennies in the dust that dried almost as soon as they fell. He placed his forearms on the flap and put his head down and let the wagon carry him.
Passing the spring where they had stopped that morning for a drink, John Paul called out to Mr. Hand and asked if they could rest. No, said Mr. Hand, waking again and spreading his Angers to push at the sunlight. They would go on, he said; they were in a hurry. Now Jacket sang out—a brief, squawking ditty, interrupting the silence of the hot road. He was answered by John Paul, another birdlike cry, and then Macaque's affirming gabble. John Paul took his ice pick and reached beneath the canvas. He chopped a wedge, and sucked it, then shared it with the two other Negroes. Mr. Hand gasped in sleep.
There was a cracking, a splintering of wood like a limb twisting from a tree. John Paul tossed his chunk of ice into the grass by the roadside, and he saw the rear wheel in pieces, a bunch of spindles settling under the wagon.
Glassy-eyed from his nap, Mr. Hand announced to them that he had a spare wheel. He unbolted it from the bottom of the wagon and fitted it to the axle, but from where the others stood idle they could see that the ice had shifted and cracked the sideboards. And yet, when the trip was resumed, the wagon rolled more smoothly, as if the load were lighter than before—the springs had bounce, the wheels were straighter.
More ice was chopped away by John Paul, and this he shared, and while Mr. Hand slept the three Negroes quarreled silently, sniffing and sighing, because John Paul had the ice pick and he would not let any of the others use it.
The road became bumpy again, the ice moved in the wagon. It had been securely roped, but now it was loose; it was a smaller load; its jarring woke Mr. Hand. He worked himself into a temper when he saw the diminished load. He stopped to tighten the canvas around it and screamed at the puddle that collected under the wagon. He would not let the Negroes drink. There will be cold drinks in plenty, he said, when we arrive home. Later, he got down from the seat on a steep grade and went behind and pushed with his shoulder like John Paul, and he said: That's how we do it.
They passed a fragrant valley. Negroes in that valley whispered and laughed and jeered at the Negroes in this procession. Now the ice was melting so quickly that there was a stream of water pouring from the wagon and its cracks. The mockery was loud and several Negroes followed for some distance, yelling about the melting ice and the trail of mud they left through the pretty valley. The wagon wood was dark with moisture, as dark as the Negroes' faces, which were streaming with sweat.
Mr. Hand began to talk—crazy talk about England—and his men laughed at the pitch of his voice, which was a child's complaint. They did not understand his words; he ignored their laughter.
The left trace snapped as the right had done; a spoke worked loose and dropped from a wheel, although the wheel itself remained in position. One horse's shoe clanged as he kicked it into the belly of the wagon. These incidents were commented upon, and now the Negroes talked loudly of the stupidity of the trip, the waste of effort, the wrong time of day, the color of Mr. Hand's cheeks. Mr. Hand sat holding the reins loosely, his head tipped onto his shoulder. His straw hat fell off and the Negroes left it on the road where it fell. John Paul looked back and saw his footprint crushed into the crown.
They had gained the second range of hills, and as they were descending—slowly, so that the wagon would not be shot forward—the late afternoon sun, unshielded by any living tree, struck their faces like metal. The road was strewn with boulders on which the horses did a tired dance, stepping back. There was a curve, another upward grade, and at that bend the horses paused to crop the grass.
There was no sound from Mr. Hand. He was a crouching infant in his seat, in the sun's glare, his mouth open. The horses tore at the grass with their lips. The Negroes crept under the wagon, and there they stayed in the coolness for an hour or more, the cold water dripping on them.
Mr. Hand woke, stamping his feet on the planks. They scrambled to their places.
His anger was exhausted in three shouts. He promised them ice, cold drinks, a share for everyone, and as he spoke the Negroes could see how the ice beneath the sagging canvas was a quarter the size of what it had been. Divided, it would be nothing. They did not respond to Mr. Hand's offer: it was a promise of water, which they had already, as their right, from their own spring.
Mr. Hand tugged the reins and the men helped the horses, dragged the wagon, dragged the ice, dragged this man through the tide of heat. Mr. Hand chattered, repeating his promises, but when he saw the impassive faces of the Negroes he menaced them with whining words. He spoke sharply, like an insect stirred by the sun.
If you don't pull hard, he said to the men, I'll free the horses and hitch you to the wagon—and you'll take us home. He thwacked the canvas with his whip. There was no thud, nothing solid, only a thin, echoless smack, and he clawed open the canvas. Shrunken ice blocks rattled on the planks.
He stopped the wagon and leaped out and faced each man in turn and accused him. The men did nothing; they waited for him to move. And he did. He hit Macaque and called him a thief. Jacket was lazy, he said, and he hit him. John Paul prepared himself for worse. Mr. Hand came close to him and screamed and, as he did, the wagon lurched. The horses had found grass; they pulled the wagon to the roadside.
The sounds of the horses' chewing, the dripping of the wagon in the heat—it was regular, like time leaking away. Mr. Hand raised his whip and rushed at John Paul. And then, in that low sun, Mr. Hand cast three shadows; two helped him aside, and he struggled until a sound came, the sound John Paul had made in town with his ice pick, like ice being chipped, or bone struck, and the hatless man cried out—plea, promise, threat, all at once —and staggered to the wagon and shouted at the water dripping into the dust. The ice was no larger than a man, and bleeding in the same way.
At last it was cool and dark and they were passing the first fences of the farm and turning into the drive. There were lighted huts and lights moving toward them, swinging tamely on nothing in the darkness. Voices near those lanterns cried out—timid questions. The three men answered in triumph from the top of the heavy wagon, which rumbled in the road like a broken catafalque, streaming, still streaming, though all the ice was gone. □


text:
Scouts: Happy hump day ladies, gents, and our soon to be robotic overloads! We have more exciting trade movement and oh yea, baseball was played!
I now sit here, realizing my team has traded away my favorite two players inside of a week. While I think we made out like bandits on the Britton deal, man it's rough to look at the roster now. It's only a matter of time until Adam Jones is gone, Jonathan Schoop isn't too far behind him, and they are even talking of trading Gausman and Bundy. It's both incredibly sad and weirdly exciting. I also laughed at the thought last-night that it's entirely possible that Zach Britton could strike out Manny Machado in the World Series this year. So who is the next team to engage in a trade? The Brewers need some help. The Yankees may not be done. The Diamondbacks could use a boost or two. What about the Braves? Should they go for broke, or hope they have enough? What players do you think are the next to go?
Atlanta 3, Marlins 9 – Scouts: Atlanta has lost 6 of their last 10 and are now a game behind the Phillies getting ready to face the red hot Dodgers. The only good news is they have a 6 game lead over the Nationals, so a little slip and stumble isn't the end of the world.
Boston 6, Orioles 7 – Scouts: Jonathan Schoop and Tim Becham both homered and the Brittonless bullpen was able to hold onto a lead against the Red Sox for a rare win.
Dodgers 4, Phillies 7 F/16 – Scouts: Wow, 16 innings! Philly tied it up with 3 in the 7th, then the game sat there for 8 more innings before Trevor Plouffe smacked his first Phillies home run, off Dodgers center fielder Enrique Hernandez, a walk off three run blast.
Twins 5, Blue Jays 0 – Scouts: Jose Berrios was absolutely the man in charge in this one. Berrios racked up 9 strikeouts over 7 shutout innings allowing three singles and a double.
Yankees 4, Rays 0 – Scouts: Masahiro Tanaka threw himself a gem of a game, allowing just 3 hits and one walk over 9 very dominant innings.
Pirates 9, Spiders 4 – Scouts: Pittsburgh picked up their 11th consecutive victory on the back of a very strong start by Joe Musgrove, who allowed just two runs over 7 innings.
Padres 3, Mets 6 – Scouts: Will Zack Wheeler make another start as a Met, or will he be the next card to be traded? If so, he made a pretty good impression, giving up just 2 runs and 4 hits over 7 innings.
Cardinals 4, Reds 2 F/11 – Scouts: Dexter Fowler is doing his best to win his way back into the hearts of Cardinals fans. Fowler has been on the outs with the fanbase pretty much since he signed his contract and under performed, but he's started to pick things up lately. This time it come courtesy of a 2 run home run in the 11th.
Athletics 13, Rangers 10 – Scouts: That a lotta runs there boys. Texas had a 10-2 lead after 6, which they managed to blow away big time. That's just really gotta hurt. The final blow came on a three run home run by Khris Davis.
D-Backs 5, Cubs 1 – Scouts: Anyone remember Clay Buchholz? Well he's back after missing the last month on the DL, and threw a pretty good game, going 6.2 innings and holding the Cubs to a single run. Looks like there was a little drama between Rizzo and Souza Jr. Seems like the Cubs are getting into a lot of little dramas these days. What's up in Chicago? Frustrations boiling over?
Nationals 4, Brewers 5 – Scouts: Tyler Saladino hit a bases loaded sac fly to walk off this one against the Nats. At this point, you gotta wonder if it's not best for the Nats to just call it a season and try, try again next year.
Tigers 4, Royals 5 – Scouts: Burch Smith picked up his first win since 2013. Injuries limited him to just 5.1 innings from 2013-2017. After that, he was used as a reliever after being selected in the rule 5 draft, before making his third appearance as a starter last night. Now that's a win that was a long time coming.
Astros 8, Rockies 2 F/10 – Scouts: Houston found themselves back on top and all it took was a 6 run 10th inning. George Springer highlighted the outburst with a two run bomb.
White Sox 4, Angels 2 – Scouts: Carlos Rondon took a no-hitter into the 6th before Andrelton Simmons broke it up with a two-out single to center. His consolation prize was a two run over 7.2 innings win.
Giants 4, Mariners 3 – Scouts: This one was settled after Pablo Sandoval singled up the right side only to hvae Dee Gordon rush a throw very wide of the bag, allowing Steven Duggar to score the winning run.


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Report: Jose Reyes Has Lunch With Ozzie Guillen And Jeffrey Loria
Free-agent shortstop Jose Reyes had lunch at a Miami restaurant today with Florida Marlins manager Ozzie Guillen and owner Jeffrey Loria today, according to a tweet from ESPN 790's Mike Ryan.
It was reported earlier this week that the Marlins had offered a contract to the reigning National League batting champion. The 28-year-old is considered to be one of the top free-agents on the market this offseason. The Marlins currently have an All-Star shortstop on their squad, Hanley Ramirez, which means if the club did sign Reyes that one of the players would have to change positions, as it is unlikely that the Marlins would look to move Ramirez.
In 2011, Reyes hit .337/.384/.493 with 39 stolen bases, 101 runs, and a league-leading 16 triples. Over the course of his nine-year career he has hit .292/.341/.441 and averaged 57 stolen bases per year.


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NEW YORK — One of fashion's biggest nights, the Met Gala, has been postponed due to the coronavirus outbreak, host Anna Wintour said Monday on Vogue's
The magazine's editor-in-chief dropped the news into the bottom of a post she wrote endorsing Joe Biden for the Democratic presidential nomination in which she excoriates President Donald Trump's handling of the crisis.
As for the gala, it will not be held on its usual date, the first Monday in May, due to the "unavoidable and responsible decision by the Metropolitan Museum to close its doors," she said.
The event is one of the starriest events of the year: Attendees last year included Lady Gaga, Jennifer Lopez, Serena Williams, Kim Kardashian and Cardi B.
This year's exhibition, "About Time: Fashion and Duration," is to trace the history of fashion from 1870 to the present in celebration of the museum's 150th anniversary. Among the celebrity hosts previously announced are Lin Manuel-Miranda, Meryl Streep and Emma Stone.
The gala raises money for The Metropolitan Museum of Art's Costume Exhibit and opens the institute's spring exhibition, which will also be delayed.
The Met itself announced last Thursday it was closing "until further notice" after two employees showed symptoms of the virus that has spread quickly around the globe, stalling millions of lives and shutting down workplaces and institutions.
The museum will remain closed through April 4, a museum spokesperson said Monday in an email, adding "all programs and events through May 15 will be
For most people, the new coronavirus causes only mild or moderate symptoms, such as fever and cough. For some, especially older adults and people with existing health problems, it can cause more severe illness, including pneumonia. The vast majority of people recover.
The Associated Press receives support for health and science coverage from the Howard Hughes Medical Institute's Department of Science Education. The AP is solely responsible for all content.
Leanne Italie, The Associated Press


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There is a new book club at the Aston Library! The Delaware County Book Club (DCBC) meets on the fourth Thursday of each month at 7PM. Each month, all members of the club read a book and then meet to discuss it. The book for March 24th is Letter to My Daughter by George Bishop.
Go to:
to sign up!


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A Journey of Compassion
I wrote this blogpost more than a year ago. It's still important to me and again, the way how I look at foods from animals and plants has changed: I cook without animal products for a year now, so no more dairy, meat and fish. I have more than enough reasons.
The Question Is: Do You Care?
Woww it's already December, the last month of the year is already here! I've got the chills the moment I'm writing this (time flies superfast!) and not only because of the change of weather these last weeks. It's getting colder now so that means I have my jeans back on. That's for me always the sign […]


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OTTAWA — The ""explosive growth"" in Linux operating systems and open-source software will prompt high-tech companies to pour even more resources into this technology, making it even more of a viable alternative to its closed-source competitors, IBM executives predicted Wednesday.
""This is
absolutely an industry-wide initiative,"" Chris Pratt said of the high-tech sector's adoption of Linux and open-source concepts. The manager of e-server strategic initiatives for IBM Canada Ltd. was one of several speakers to address an Ottawa audience Wednesday for ""Linux and the Public Sector.""
Pratt said IBM, along with other IT heavyweights, will continue to take key steps toward maturing the Linux operating system. Such steps include the joint announcement IBM made with SuSE Linux last month. Dubbed ""the next critical step in the maturation"" of the system, the pair announced the first ever security certification of Linux.
The mutual goal to advance the capabilities of Linux has created some ""strange bedfellows,"" added Jim Elliot, Linux advocate for IBM, pointing to initiatives such as the Open Source Development Labs (OSDL): a global consortium of leading technology companies dedicated to accelerating the adoption of Linux. The OSDL has united the likes of IBM, Alcatel, Cisco Systems, and Sun Microsystems in a common cause, observed Elliot.
Consequently, Linux will continue to mature rapidly, said Richard Fichera, a research fellow at Forrester Research who presented a business case for Linux and open-source software.
Fichera said the code for open-source software is always going to be of high quality because tens of thousands of peers in the open-source community readily review it. As well, the flexibility of Linux is appealing because it better matches business cycles with the fixed costs of IT. The system also caters to the needs of the public sector as well as the private sector, Fichera said.
Fichera predicts the debate between using Linux versus closed-source operating systems will intensify over the coming years.
Meanwhile, Pratt addressed a wider debate: Whether it is profitable for companies such as IBM to heavily endorse an operating system and software that can be downloaded for free.
""We don't feel threatened by this,"" he said. Evidence of this can be seen by IBM's 90-second commercial that promotes Linux, he added. Suited for high-profile sporting events, the ad features well-known celebrities and academics. ""We don't feel the need to defend our proprietary operating systems against the open source. Our hardware runs both, so people can choose.""
IBM can still run hardware underneath and middleware on top of the operating system, added Pratt. ""Hardware hasn't quite reached the free (stage). All the components of the middleware might not be free. We will also make money on the consulting of how to use it, and on the other side of people paying to support it.""
Granted, users can go to the Linux Kernel Archives at www.kernel.org to download their own ""kernel fixers"" to fix the kernels themselves, he added.
""You can do that if it's an economically acceptable model for your business. Unless you're a unique organization, you're going to have people constraints, and you'll be looking for resources to maintain it. The reality is, most commercial organizations would rather pay specialists to do it,"" said Pratt.
Pratt added that IBM is ""very mindful of the credos and principals"" within the open-source community.
""We're an $80-billion company, but we participate in that community as an individual. IBM is a highly respected member of that community, and a large number of our contributions are accepted.""
Comment: firstname.lastname@example.com


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The game isn't called "HD Remaster" for nothing, you know!
The upcoming hi-def version of the 2002 GameCube remake features some really polished graphics.
Below, in images from Capcom Unity, you can compare to see how they stack up!
According to Capcom Unity, the original images were grabbed via component cables and then cropped to match the widescreen mode. The HD Remaster will also have the original 4:3 mode as an option.
Capcom should've included the 1996 Resident Evil for an even more dramatic comparison.
Resident Evil HD Remaster will be out in the West on Xbox 360, Xbox One, PS3, PS4, and PC early next year.
Next-gen and comparison screens for Resident Evil [Capcom]
To contact the author of this post, write to bashcraftATkotaku.com or find him on Twitter @Brian_Ashcraft.


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Sometime between celebrating The Avengers' U.S. premiere and celebrating The Avengers' nearly $300 million gross (thanks to an early overseas roll-out), Samuel L. Jackson found the time to cause a Twitter firestorm yesterday by suggesting that one of The New York Times's chief film critics, A.O. Scott, get fired: "#Avengers fans,NY Times critic AO Scott needs a new job! Let's help him find one! One he can ACTUALLY do!" It was an apt call to action for the actor who plays Nick Fury, the mission commander of Marvel comic-book heroes in Joss Whedon's new adaptation. Unfortunately for Jackson, while the story was picked up by many a news source, few of his approximately 829,000 followers came to his defense with the agility, quickness, and strength as his onscreen superhero supergroup. Instead, Jackson received both speedy negative retorts and vaguely encouraging words in 140 characters or less:
@DigitalCavemann: @SamuelLJackson know negative criticism hurts. Take a look @thatkevinsmith views on critics in general. Might make you feel better.
@Faded YouthBlog: @SamuelLJackson dude, you fucking suck in movies. You play the same guy in every movie. Not everyone is gonna like you.#BeHumble
@TheFilmNest: Disappointed to hear @SamuelLJackson respond irrationally to negative review of #Avengers . People aren't entitled to their own opinion? :(
@blikku: @SamuelLJackson Haters gonna hate! Just means you're doing it right. Btw- AVENGERS!!! #nickMFfury :)
Meanwhile, Twitter users have flocked to A.O. Scott's feed to weigh in:
@cm_ferreira: What am I missing? This controversial @aoscott review of The Avengers isn't even overly negative. He even compares it favorably to Hawks!
@mikeryan: @aoscott I'm just going to guess that Jackson has never read your positive Revenge of the Sith review.
Jackson, who was also featured in last weekend's New York Times Magazine in a lengthy profile called "How Samuel L. Jackson Became His Own Genre," was responding to A.O. Scott's moderately negative review of the film, in which he said this of the actor: "Mr. Jackson, with an eye patch and his well-practiced bellow, is more master of ceremonies than mission commander, and under his watch the Avengers indulge in some Rat Pack-y horsing around."
And of The Avengers as a whole:
The Avengers, if you have not gathered as much, opens in U.S. theaters today.


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The Migrant Ministry in SFX was initiated in February 2016 as an outreach to migrants and refugees who are within the parish boundaries and who may come to SFX requesting assistance. The ministry is also a response to the call of the Year of Mercy, for us to become the hands of Christ reaching out to the oppressed and downtrodden. The Ministry seeks to provide support and assistance to migrants and refugees as well as, to deepen the parish community awareness of their situation and nurture a sense of shared humanity and dignity with all who come to our doors. In this we are guided by the principles of Catholic Social Teaching and the words of Pope Francis, i.e.
Migrants and refugees are not pawns on the chessboard of humanity. They are children, women and men who leave or who are forced to leave their homes for various reasons, who share a legitimate desire for knowing and having, but above all, for being more.
- Pope Francis
There are 10 Core Team Members and a newly established volunteer on-call team of 20. As this is a newly formed ministry, we are in the process of establishing our services and outreach and links to other agencies involved in Migrant and Refugee services.
Lanny Sugijono
019 919 2415
Chief Coordinator


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A man drives a cart past apartment buildings at China Evergrande Group's Life in Venice real estate and tourism development in Qidong, Jiangsu province, China, on Tuesday, Sept. 21, 2021.
Qilai Shen | Bloomberg | Getty Images
Chinese property developer Evergrande has not said whether it will fulfil its interest payments on its U.S.-dollar bond – a key milestone investors have been keeping their eyes on.
The interest payment due Thursday amounted to $83 million. It was for a $2 billion dollar-denominated bond that's due to mature in March 2022. Dollar bonds are typically held by foreign investors.
As of Friday morning during Asia hours, the company had not made any announcement, or any filing to the Hong Kong exchange, leaving investors in limbo.
One portfolio manager with a private bank told CNBC that no interest payments for the March 2022 bond had flowed into his clients' accounts as of the end of Thursday. His clients are mostly wealthy individuals, said the portfolio manager, who has been in Asian fixed income for 15 years. He did not wish to be identified as he's not authorized to speak to the media.
Yields on this bond have skyrocketed to more than 560%, from just over 10% earlier this year, according to Refinitiv Eikon. Bond yields and prices move in opposite directions.
Even if no payment is made on Thursday, the company will not technically default unless it fails to make that payment within 30 days.
The indebted real estate firm has another coupon payment due next Wednesday – a 7-year U.S. dollar-denominated bond maturing in March 2024, according to Refinitiv Eikon data.
For the rest of the year, Evergrande has interest payments due each month in October, November and December.
The troubles of Evergrande, the world's most indebted developer with liabilities of $300 billion, have escalated in recent weeks and roiled global markets. The firm is China's second-largest developer by sales, and has a huge presence in the country, dabbling in a wide range of industries.
Evergrande has warned it may default on its debt. Investors are watching the developments closely, amid fears of contagion that could spread to other markets.
Analysts had largely expected the beleaguered property giant to miss its coupon payment on Thursday. S&P Global said earlier this week a default was "likely."
Market sentiment was somewhat soothed when Evergrande assured investors on Wednesday that it would fulfil its interest payment on a mainland-traded, yuan-denominated bond also due Thursday.
Evergrande's chairman also told company executives in a late-night meeting on Wednesday to ensure properties were delivered to home owners, and to help retail investors redeem their wealth management products, according to Reuters.
But analysts have said the firm may prioritize domestic investors, who are the main holders of onshore bonds – over foreign investors, who mostly hold the offshore debt.
The government would be keen to quell social unrest, after protests by angry homebuyers and investors broke out in recent weeks in some cities.
Last week, around 100 investors turned up at Evergrande's headquarters in Shenzhen, demanding repayment of loans on overdue financial products, according to Reuters.


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Saturday, August 4, 2007
On the Water
5 comments:
Now that's just what gives a little thrill - this is a real summer scene.ReplyDelete
A refreshing sight. Is it hot these days?ReplyDelete
Where do those boats go in the winter? Dry dock? Does lake Michigan freeze?ReplyDelete
lovely summery shotReplyDelete
- AnonymousAugust 6, 2007 at 4:47 PM
Thanks for the comments, Annie, Per, Lavenderlady and Mandy. I've decided to start replying to the questions people have asked me here on the comments so here goes:ReplyDelete
per: It is very hot these days. It's 87 degrees today...
lavenderlady: Yes, Lake Michigan freezes so those boats are dry docked through the winter. I'll post photos of frozen lake when the time comes...
Subscribe to: Post Comments (Atom)


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Trade tensions, especially between the world's two largest economies, have been taking a toll not only on the equity world but also on the commodity space. In fact, the escalating tit-for-tat tariff threats pushed the Bloomberg Commodity Index, which measures the returns on 25 raw materials down by 8.9% from the latest peak in late May.
Notably, the index dropped as much as 2.80% on Jul 11, the most since 2014 after the United States threatened to impose 10% tariffs on further $200 billion in products imported from China, leading to further escalation in the U.S.-China trade conflict. China's commerce ministry called the U.S. actions "completely unacceptable" and warned of retaliatory moves.
The latest round of tariff threats came following warnings by Trump to impose additional tariffs on $500 billion in Chinese goods, should Beijing retaliate against U.S. tariffs that were implemented on Jul 5. Trump imposed 25% import duties on $34 billion in Chinese goods and China hit back with the same scale and strength. Each side is also planning tariffs on further $16 billion in goods, which will take the total worth of goods to $50 billion.
If the situation worsens and turns out to be a full-blown trade war, it would affect the real economy and put the brakes on global economic growth. In particular, Industrial metals like copper and zinc took the heaviest hit over worries that the dispute could dent China's commodity-hungry economy, while agricultural products are bearing the pain of new tariffs or higher duties on crops like soybeans and corn.
Investors should note that China is the top consumer of raw materials and any slowdown in its economy would definitely hurt commodities. Further, increasing trade frictions has resulted in a strengthening dollar, which has in turn made dollar-denominated assets expensive for foreign investors, potentially diminishing demand for the commodities.
That said, we have highlighted four commodity ETFs that have been worst hit over the past one-month since trade war tensions escalated.
Commodity ETFs Worst Hit by Ongoing Trade Turmoil: United States Copper Index Fund (CPER)
The United States Copper Index Fund (NYSEARCA:CPER) seeks to track the performance of the SummerHaven Copper Index Total Return, plus interest income from CPER's holdings.
The index provides investors with exposure to front-month copper futures contract traded on the on the NYSE Arca. The product has accumulated $9.9 million in its asset base, while sees paltry volume of about 8,000 shares a day.
It charges 80 bps in annual fees and has lost 16.2% in a month. The product has a Zacks ETF Rank #3 (Hold) with a High risk outlook.
Commodity ETFs Worst Hit by Ongoing Trade Turmoil: Invesco DB Base Metals Fund (DBB)
The Invesco DB Base Metals Fund (NYSEARCA:DBB) seeks to track the DBIQ Optimum Yield Industrial Metals Index Excess Return, which is a rules-based index consisting of futures contracts on some of the most heavily traded base metals commodities in the world.
Currently, aluminum futures contracts account for 35.8%, followed by copper (33.6%) and zinc (30.6%). The ETF has amassed $289.9 million in its asset base and trades in average daily volume of about 218,000 shares.
It charges 82 bps in annual fees and has plummeted about 14.8% in a month. The fund has a Zacks ETF Rank #3 with a High risk outlook.
Commodity ETFs Worst Hit by Ongoing Trade Turmoil: United States Agriculture Index Fund (USAG)
The United States Agriculture Index Fund (NYSEARCA:USAG) follows the SummerHaven Dynamic Agriculture Index Total Return, plus interest income from USAG's holdings.
The index comprises 14 Eligible Agriculture Futures Contracts that are selected on a monthly basis consisting soybeans, corn, soft red winter wheat, hard red winter wheat, soybean oil, soybean meal, canola, sugar, cocoa, coffee, cotton, live cattle, feeder cattle and lean hogs.
USAG is unpopular and liquid option with AUM of just $1.6 million and average daily volume of under 1,000 shares. It charges 80 bps in fees per year and has lost double digits in a month. The product has a Zacks ETF Rank #4 (Sell) with a High risk outlook.
Commodity ETFs Worst Hit by Ongoing Trade Turmoil: Teucrium Soybean Fund (SOYB)
Unlike many commodity ETFs, the Teucrium Soybean Fund (NYSEARCA:SOYB) doesn't just cycle into the next month as expiration approaches. Rather it utilizes a much more in-depth approach that reduces the effects of backwardation and contango.
The product uses three futures contracts for soybeans, all of which are traded on the CBOT Futures Exchange. The three contracts include the second-to-expire contract weighted 35%, the third-to-expire contract weighted 30% and 35% weighted contract expiring in the December following the expiration month of the third-to-expire contract.
The fund has amassed $21.4 million in its asset base and trades in a lower volume of about 42,000 shares a day. The product is the high-cost choice in the agricultural space as it charges a fee of 1.74% per year. The ETF is down 10.1% in a month and has a Zacks ETF Rank #5 (Strong Sell) with a High risk outlook.
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Are Your DOCs Dependable? Better Management Will Enhance Your Reports' Value
Although many dealer-owners would say they wouldn't do it, they should be able to make business decisions based on the accuracy of the daily operating control reports (DOCs) they prepare. But reality enters the picture — and with it company habits and human error — and your DOCs may not reflect the current financial characteristics of your dealership.
The following are some tips to improve the quality of this continuously generated report.
DOCs should be your "dashboard"
Your DOC is a daily summary of the financial metrics that drive your business. It typically makes the rounds midmorning after it's generated by accounting personnel. The reports should be a "dashboard" that can help you and your department heads keep a close eye on performance and make quick adjustments. And that, in turn, will enable your store to meet its weekly, monthly and annual financial goals.
The report can provide a wealth of information on cash receipts and disbursements, as well as on revenue and expenditures. For example, here are nine of the nearly 200 lines on a DOC used by one franchise: total dealership gross, new front end gross, used front end gross, service labor gross, parts gross, selling expenses, operating expenses, overhead expenses and operating profit (or loss).
Also consider including in your DOCs total dealership gross profit per employee, unit sales per salesperson, revenue per service advisor and parts revenue per counterperson. Other data can be nonfinancial, such as inventory units, employee counts, repair orders sold and service bays. Ask your managers to suggest calculations that would be helpful in running their departments.
Quirks and quagmires
While the DOC process should be manageable, many dealership owners complain that quirks in their computer system processes — and staff habits — impair their usefulness. They say that the numbers aren't always up to date because of delays in F&I processes and accounting entry.
In reality, you might find that many receipts and expenses aren't recorded on the day they're incurred. And, if the parameters in your dealer management system (DMS) aren't properly linked between the F&I module and the accounting module, the gross profits on car deals will be inaccurate in the DOC.
Discipline is needed
Don't be discouraged. The secret to a good DOC isn't magic; it's discipline. Data collection needs to be rigorous and on a near real-time basis. Pay special attention to your expenses because they can be grossly understated if they're not entered into your DMS on the day you're billed or as soon as the charge is known. Consider the following actions to improve your DOCs:
Pinpoint your vulnerabilities. Consider evaluating your current controls by having your accounting department head interview every other department head to determine where the weak spots are and how to remedy them. Then put new processes in place, if needed.
Stick to a schedule. Set an agreed-upon time for the F&I department to finalize car deals for office processing — for example, a deal must be completed and in the office by 7 a.m. the next day in order for it to be posted and show up on the DOC. Additionally, to keep your DOCs current, and thus more valuable, determine a time by which the accounting office will have all car deals posted for the prior day — for instance, 10 a.m.
Establish controls in each department so that every bill and receipt is entered on the same day it's available. If this isn't possible for an expense, have the accounting department post it off the purchase order and then adjust the expense when the bill arrives.
Keep it current. Have the accounting department review the DOC regularly to ensure that any new general ledger accounts have been updated in the document.
Step up to the plate
The data in your DOCs is as good as the procedures you put in place to collect it. If needed, your CPA can help you put in place processes to make your DOC the reliable document it should be.
© 2017