text:
Principal Issues:
Supplemental to Ruling 2003-001447-minor changes in wording
Position: N/A
Reasons: N/A
Principal Issues:
1. Whether members of a cooperative are acting as agents of the cooperative when acquiring goods from a supplier.
2. Whether the supplier, another cooperative, is entitled to claim a deduction for patronage dividends paid to the cooperative.
1. It is a question of law whether the documentation is effective in establishing an agency relationship.
2. Yes, subject to the limitation in subsection 135(2) and provided the requirements of section 135 are otherwise met.
1. Provided that the members are acting as agents of the cooperative on the initial sale of goods from the supplier to the cooperative, the members are customers of the cooperative when the goods are resold to the members.
2. Our ruling is given on the proviso that the members are acting as agents of the cooperative with the result that the cooperative acquires the goods from the supplier.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ADRC.
Principal Issues
Principal Issues: Split-up butterfly transaction.
Position: Favourable rulings provided.
Reasons: Meets the requirements of the law.
Principal Issues: Whether remuneration paid out of the proceeds generated from a major sale of business assets is beyond the scope of the policy on when, for purposes of section 67 of the Income Tax Act, shareholder/manager remuneration will be considered reasonable.
Position: Generally, yes. We will, however, consider situations on an advance income tax ruling basis.
Reasons: The income generated from a major sale of business assets is not earned during the normal course of business operations, but rather is an indication of the cessation of business operations.
Principal Issues:
Can a taxpayer contribute a short position in a call option which they write to a deferred plan?
It may result in the plan being considered to be carrying on a business. If held by an RESP, it may be revocable; if held by an RRSP or RRIF, will may result in the plan being liable for tax on its taxable income for any year in which it is carrying on a business.
Reasons: The law is clear if an RESP, RRSP or RRIF is carrying on a business.
Principal Issues:
What is our interpretation of "vested" for purposes of clause 60(j.1)(ii)(B) of the Act?
Contributions to a plan have vested in a retiree when the retiring allowance is paid if the retiree at the time the retiring allowance is paid is entitled to either a pension or a lump sum amount from the plan, which includes the employer's contributions.
Reasons: Position reflected in paragraph 22(e) of IT-337R4.
Principal Issues: Determination of adjusted cost base of shares of a Canadian corporation for s. 84.1 purposes.
Position: Where shares of the corporation were held on December 31, 1971 by a party that does not deal at arm's length with a person and, through an unbroken chain of non-arm's length transactions, the shares were vested in the person, the adjusted cost base of those shares for s. 84.1 purposes will be reduced by the amount determined under s. 84.1(2)(a.1).
Reasons: The wording of the provisions of the Act as well as the Income Tax Application Rules. Also accords with our previous positions in IT-199 "Identical Properties Acquired in Non-Arm's Length Transactions" and paragraph 7 of IT-132R2 "Capital Property Owned on December 31, 1971 - Non-Arm's Length Transactions".
Principal Issues:
Whether the reimbursement of certain costs incurred by a public office holder will result in a taxable benefit that is included in computing income under paragraph 6(1)(a) of the Act.
Position: Question of fact.
Reasons: Depending on the facts, a reimbursement of costs incurred by a public office holder may result in an income inclusion pursuant to paragraph 6(1)(a) of the Act.
Principal Issues: Various questions with respect to Canadian renewable and conservation expense ("CRCE") and Class 43.1. Q. 1: Whether capital cost allowance ("CCA") would constitute CRCE. Q. 2: Whether some kind of assistance would be available with respect to a prototype. Q. 3: Whether expenses constitute CRCE in a situation where a person other than the taxpayer is the owner of property used in the project and described in class 43.1.
Position: Answer to Q. 1: No, because CCA is not "an expense incurred by the taxpayer." Answer to Q. 2: First determine if expenses related to a prototype would be in respect of scientific research and experimental development, since such expenses are carved out from CRCE treatment under Reg. 1219(2)(b)(vii). Answer to Q. 3: No; the taxpayer must be the owner of property described in class 43.1.
Reasons: Wording of the Act and the Regulations.
Principal Issues:
In the particular situation described in the letter, whether subsection 85(1) applies.
Position: Yes.
Reasons: Question of fact.
Position: Question of fact.
REASON: Provided general comments
Principal Issues: Whether the exemption in subsection 159(2) and 159(3) with respect to a trustee in bankruptcy is available only to a person who acts in his or her capacity as trustee in bankruptcy, in relation to the distribution of property of a particular taxpayer.
Reasons: Wording of the Act.
Principal Issues: At what time does the partnership cease to exist?
Position: The partnership is deemed, for purposes of the Act, not to have ceased to exist until such time as all the partnership property has been distributed to the persons entitled by law to receive it.
Principal Issues:
Can an individual's former employer deposit an amount, representing the current value of his remaining entitlement under a registered pension plan ("RPP"), into his registered retirement savings plan ("RRSP")?
The amount will be a taxable benefit under 56(1)(a)(i). However, direct transfer of an amount directly from the RPP to the RRSP pursuant to subsection 147.3(4), subject to the prescribed amount rules, will be possible.
The amount paid is clearly tied to a benefit under the RPP. The employer/administrator has conceded that the original RPP payout to the individual was miscalculated. This clear link suggests that the amount is more appropriately characterized as a 56(1)(a)(i) pension/superannuation amount than as "damages."
Principal Issues: Taxable status of the reimbursement by the employer for the cost of a parachuting course taken by the employee to upgrade his qualifications for employment purposes.
Position: Non-taxable.
Reasons: Course is taken for maintenance or upgrading of employer-related skills
Principal Issues: Taxable status of various costs, including legal fees, paid by an employer on behalf of an individual who is employed as a pharmacist and required to appear before a disciplinary committee of the provincial pharmacist order.
Reasons: Depends on whether the costs incurred relate to an action of the employee carried out during the normal course of performing the duties of employment, and whether the benefit was received in the individual's capacity as an employee or shareholder.
Principal Issues:
Whether the costs of cancer treatments available only in the USA qualify as medical expenses under subsection 118.2(2) of the Act.
The expenses would qualify if paid to a medical practitioner or to a public or licensed private hospital. Also certain travel expenses may qualify if the conditions in paragraphs 118.2(2)(g) or (h) are met
Definition of medical expense in ss. 118.2(2)
Principal Issues: Whether a portion of a minimum tax can be eligible for a foreign tax credit.
Position: No
Reasons: There is no portion of the minimum tax that is based on net income and therefore no portion of the minimum tax is an "income or profits tax".
Principal Issues:
Whether corporations associated through a third corporations under 256(2) continue to be so associated for the purposes of subsection 129(6) of the Act where the third corporation files the election not to be associated with either of the other two corporations pursuant to subsection 256(2) ?
Pursuant to subsection 256(2) of the Act, the election is only relevant for the purposes of section 125 of the Act.
Position: No, subsection 73(1) is not applicable.
REASON: Wording of the Act
Position Adoptée: Non
Principal Issues: What would be the main tax consequences for "OPCO" and its shareholders where, in a particular fact situation, automobiles owned by OPCO would be used primarily for the personal use and enjoyment of certain individuals (one being a direct shareholder of OPCO, another being an indirect shareholder that controls OPCO and the others being persons related to the indirect shareholder that controls OPCO).
Position: An amount would have to be included in the income of the individual owning shares directly in OPCO under subsections 15(1) and 15(5). The application of subsection 246(1) would have to be considered with respect to the automobiles used by the other individuals. With respect to the individual that ultimately controls OPCO, it would have to be determined if he received the benefit in his capacity as an employee, or in the capacity as indirect shareholder. The automobiles would constitute personal-use property and would not be included in OPCO's inventory. Consequently, OPCO could not, in computing its income, benefit from any deduction with respect to the cost of the automobiles. Subsection 10(1) would also not be applicable. Furthermore, paragraph 18(1)(a) would preclude OPCO from deducting any other amount in respect of the automobiles. There would be no deemed disposition under subsection 45(1) upon the conversion, if any, of the automobiles from inventory to capital property (personal-use property). If the individual that ultimately controls OPCO received the benefit in his capacity as an employee and if the automobile is not used primarily for his personal use or enjoyment, such automobile could be included in OPCO's inventory. Consequently, the cost of such automobile would remain pertinent for the computation of OPCO's income. Subsection 10(1) would also be applicable in respect of such automobile. In such circumstances and subject to paragraph 18(1)(a) and section 67, OPCO could possibly deduct some other amounts in respect of the said automobile.
Le 5 novembre 2003
Principal Issues: Request to review the taxpayer's representations and to advise the TSO if such representations affect our view expressed in 2003-001100 that a contract termination payment was a capital expenditure.
Position: The characterization of the payment depends on what the taxpayer was trying to effect from a practical and business perspective.
Reasons: The tax treatment of the payment would normally be on income account if the contract were settled in the course of an ongoing business. However, if the payment were made to settle an obligation as a consequence of the termination of a business, such a payment would normally be considered to be a non-depreciable capital outlay that we would allow the taxpayer to treat as an eligible capital expenditure.
Principal Issues: Whether document no. F 9705627, which states that CCRA may make, or cause to be made electronic copies of a taxpayer's electronic documents, still represents CCRA's opinion.
Le 3 novembre 2003
Principal Issues:
Deductibility of expenses incurred in the course of demutualization.
Some expenses deductible as share issue expenses - paragraph 20(1)(e) of the Act; some as eligible capital expenditures - paragraph 20(1)(b) of the Act. Expenses incurred to "convert" financial statements to US GAAP may be deductible under paragraph 20(1)(g) if other requirements of that paragraph are met. Expenses are deductible only to extent they were incurred with respect to business carried on in Canada - subsections 20(1) and 138(2).20(1)(e)
Expenses incurred for purpose of obtaining authority to issue shares not deductible under paragraph 20(1)(e). US GAAP conversion expenses were incurred for purposes of seeking new capital following demutualization and hence not share issue expenses related to demutualization. Demutualization is reorganization of worldwide capital; hence some expenses must reasonably be attributed to insurance businesses carried on outside of Canada i.e. are not deductible.


text:
By: CFPB It's common for couples to share their financial lives but not the responsibility for managing household finances. It might be time-consuming for both of you to review your bills, as well as spending and savings plans each month. But if responsibilities unexpectedly shift due to a sudden illness or loss of a spouse, getting up to speed quickly … Read More
13 Money-Saving Hacks
By: Chuck Bentley, Crown Financial Ministries Saving is biblical; God wants us to be savers! He wants us to have the resources we need to take care of our families and others. He also wants us to be in a position to serve Him so that He will be made known and honored. Saving does not represent a lack of … Read More
Ask Chuck: How To Use My Tax Refund To Get Out Of Debt
By: Chuck Bentley, Crown Financial Ministries Dear Chuck, I need help prioritizing how to use my tax refund. We are expecting to receive about $3,100 from our refund and want to use it wisely since we have a little over $23,000 of debt and are in desperate need of new tires for my car ($450). In what order should we … Read More
4 Tips to Spring Clean Your Finances
By: Liane Weissenberger, CFPB Spring is here, and it's the perfect time to get your home and your finances in order. Here are a few ways to get started spring cleaning your finances: 1. Request a free credit report You can request a free credit report every 12 months from each of the three major consumer reporting companies (Equifax, Experian, and … Read More
Tax-Related Identity Theft & Scams
Tax-related identity theft occurs when someone steals your Social Security number (SSN) to file a tax return and claim a fraudulent refund. You may be unaware that this has happened until you file your return and discover that a return already has been filed using your SSN, or the IRS may send you a letter saying they have identified a … Read More
What Will You do With Your Tax Cut?
Q. My husband and I are anticipating an increase in our paychecks because of the tax cut. We are trying to decide on the best use of this extra money. Improving our financial health is one of our New Year's resolution. We would also like to invest in some fun and relaxation for the whole family. Any suggestions on where … Read More
Valentine's Day On A Budget
By Bonnie Spain, American Center for Credit Education Q. My husband and I are determined to reach our New Year's Resolution to reduce our spending and improve our finances this year. We talked about what we can do for Valentine's Day and do not want to use our credit cards. Any suggestions on ways to curb our expenses and not incur … Read More
6 Rules For True Riches
By Chuck Bentley Most of the financial principles I live by I learned because I was doing it all wrong. For the majority of my young adult life, and well into my marriage, I was focused on all the wrong things. Being a success in the eyes of the world was the most important thing to me. I had grown … Read More
A Five-Step Spending Plan to Avoid Holiday Debt
By Kristin Dohn The holidays can put a financial burden even on the savviest of shoppers and savers. But like most things, taking time to plan can help you avoid the stress that comes with overspending. Before you hit the mall or shop for holiday deals, keep reading to learn how to make a holiday spending plan that works for you. … Read More
Putting The Brakes On Impulse Buying
By Jim Garnett "Impulse buying" has become a contributing factor to why many people fail in their attempts to maintain a semblance of a budget. And what is impulse buying? It is "the buying of goods or services without planning to do so in advance, as a result of a sudden whim or impulse." A recent study reveals: 90% of … Read More

subset: commoncrawl


text:
They are relatively inexpensive regarding $130 Screw drives consists of a threaded lead screw. They start at around $150 The newer designs include plastic lined tracks to minimize the noise as well as enhance the speed of opening. Belt drives are the costliest and also the quietest. They begin at about $170.
A typical two vehicle garage stands for roughly 20% of the functional room in a typical house. In enhancement, there are presently over 40 million single household domestic garages in the U.S.
Despite the fact that repainted garage surfaces are developed to stand up to re-dissolving into their carriers, under stress and anxiety they can be susceptible to blistering, pealing, and also damaging. Yet water and also most solvents have no result on secured epoxy surface areas.
Despite the fact that repainted garage surfaces are developed to stand up to re-dissolving into their carriers, under stress and anxiety they can be susceptible to blistering, pealing, and also damaging. Yet water and also most solvents have no result on secured epoxy surface areas.
" There are numerous useful factors for warming the garage" mentions Mr. Workman," including mechanical upkeep, freeze control, pastime, entertainment (table tennis or excercise), pet dog convenience, timber working or merely to be able to climb inside a cozy auto on a bitter cold day. For guys greater than women, the garage is a haven-- an area to get away, tinker around and also do minor fixings.
When using finishes, preparation is whatever. If its substrate is permanent, you can just anticipate a surface to remain in area. Undoubtedly, if the substratum crumbles or moves, your surface will move with it.
Within the past one decade that adverse sight of the garage has actually changed substantially. Climatizing the garage has actually become much more than an afterthought. As a matter of fact, Giving some kind as well as insulating of heat source in the garage has ended up being a top priority for numerous house owners.
Protection functions - The newer generation of garage doors use arbitrary codes for boosting protection. Each time the remote is utilized to open up the garage door, a brand-new arbitrary code is produced. The safety feature prevents you from opening your next-door neighbor's garage door and the other way around. The random code prevents code burglary.
The chain-drive system has a steel chain raising the garage door up or down along a collection of tracks. The chain-drive system is the most typical and generally one of the most cost effective system.
The kind of power - Select an electric motor with sufficient power to raise your door. If you have a double door, have at least an electric motor with 1/2 hp. A huge electric motor is likely to last much longer. Look for an electric motor with a "soft" start as well as quit. It operates more quietly and lessens the wear and tear.
For ideal outcomes, choose top quality timber, oak or a wood plywood is an outstanding choice. Usage a number of layers of polyurethane to shield the top of the bench. Make sure to sand between each layer. When functioning on projects later on, a great urethane covering makes messes much easier to clean up.
For women and also remain at residence mamas, it can be a place for excercise or merely a place to send out the kids to jump a round or play games." Several home owners also most likely to terrific lengths to make the garage feel like the home space of the residence by installing recessed illumination, shut cabinet storage as well as even a sink. Painting the floorings as well as walls and also adding a little embellishing touch can likewise make the garage an even more inviting-- a place where anybody would certainly intend to spent even more time.
The computer-controlled device gauges the optimal operating time and also speed of the door. It can find and make up for differing problems-- like if the door is being available in to contact with an obstruction or closing too quickly.
There are some models which car opposite incase of blockage like a youngster or a pet. The remotes usually run approximately a range of 150 feet. The remote can be used to switch on the light of the garage.
The here and now day garage door openers use rolling regularity or jumping code technology. In these the frequency of opening is look in advance kind, that suggests each time the door is opened then the next time the door will certainly be opened by another frequency.
In comparison, paints are brought in water or solvent bases that vaporize to leave the coating. If you reestablish one of those carriers to the surface, the paint typically is able to re-dissolve back right into a liquid state.
With these sources, any individual can put a high quality flooring down in their garage that will last for years. Like a vehicle coating, you might obtain some scratches as well as marks, however also like an auto coating, a little touching up can keep those coatings looking excellent for years.
Exterior gardens and also indoor upholstery loop with gain access to walkways offered by tinted epoxy flooring. Therefore, snow, rainfall, leaves, and other exterior adjustments supply distinct range to the outdoor spaces that can also be enjoyed from the indoor area.
Peeling off and also lifting paint is frequently the end product of a home owner's efforts to dress up their garage with flooring paint. The problem is even worse than having no finish at all.
The fixed controller - The set controller is placed to the wall surface either inside or outside near the garage door. The set controller permits the door to be opened without a remote controller. The fixed controller normally does not included the conventional kit, it is generally an accessory.
A typical two vehicle garage stands for roughly 20% of the functional room in a typical house. In enhancement, there are presently over 40 million single household domestic garages in the U.S.
A table design workbench is constructed from strong materials to stand up to routine usage. A lot of models have a wood top with metal legs. Table tops can additionally be constructed from steel. These look like a normal table form with nothing below.
Security problems - All garage doors have a security attribute that avoids the door from pinning objects. The door turns around in direction if they hit something.
" There is a push among household structure contractors to supply their consumers the option of giving garage warm to the new homebuyer", states Matt Worker, of Infra-Red Products Supply, Inc., located in Draper, Utah. "Actually, when given the alternative by the builder, the property buyer will often pick to have the contractor shield the garage in addition to the rest of the house during the building stage.


text:
Dear list,
Recently we are going to do some ceramic and metal powder 3D printing. It is
said that some people use ink-jet printer head to print binder in such
process. Can ink-jet printer head from commercial PC printer(such as HP or
Epson) be used for this process and what kind of chemical solution can be used
as binder?
Any informations are warmly welcome! Thanks!
Jiwen Wang
Institute of Materials Science
University of Connecticut
97 N Eagleville Rd., U-3136
Storrs, CT 06269
Tel: 860-486-4410
Fax: 860-486-4745
Email: firstname.lastname@example.com
Jiwen Wang
Institute of Materials Science
University of Connecticut
Tel: 860-486-4410
Fax: 801-720-7201
Get free email and a permanent address at http://www.netaddress.com/?N=1
For more information about the rp-ml, see http://ltk.hut.fi/rp-ml/
This archive was generated by hypermail 2.1.2 : Fri Jan 04 2002 - 09:56:45 EET


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10 Black Celebrities Who Fought And Beat Cancer
Diahann Carroll
Carroll was one of the first black actors to appear in major studio productions in the '50s. At age 63 the actress was diagnosed with breast cancer following a routine mammogram. Today Carroll is a public breast cancer awareness activist.
Source: Huffingtonpost.com


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Living with uncertainty
The delay in the release of a new work permit that would allow them to continue working in the CNMI is fast becoming a widening net of problems for many foreign workers.
Not only do they face the prospect of a forced exit from the CNMI by the end of the month but they also need to make arrangements for their children who are still in school and they will have to leave behind. Many companies that will have to release many workers are looking at the grim prospect of actually shutting down. On top of that, as Sept. 30 draws closer, plane tickets are becoming more expensive each day.
One CW worker in the retail business, Princess (name withheld by request), who has been working on Saipan for 10 years, said that her company is on the verge of closing as there are 12 of them set to exit the CNMI. "Our situation is heartbreaking…here I am trying to build a life for me and my family back home and all of a sudden it will be cut," she said.
That's not to mean these workers can't return. There employers could bring them back once U.S. Citizenship and Immigration Services approves their work permit. But there is no fixed time on how long USCIS will take to process a permit. These workers could be out of the CNMI for as long as three months.
"My family and I have no choice but to exit even if it is against our will," said IT expert Lee (name withheld by request). "It has been really hard as my children were born here, they don't know any other home and two out of my three children are already in school and now here I am taking them out of that environment."
Lee, whose application is in the recruitment report stage, is not sure if her renewal that petition will make it to the CW processing, which is why her employer is in the process of booking her plane ticket.
As it is, guest workers under the CNMI-Only Transition Worker program only have 11 days to go before their permits expire.
"It's hard to leave a place that you love due to reasons not within your control. It feels like all the years of hard work will go to waste," Lee said.
The state of the CW renewals became especially fraught this year when Public Law 115-218 set new rules that require employers to secure Temporary Labor Certifications from the U.S. Department of Labor before they can apply for CW renewal petitions.
This further prolonged the CW renewal processing, according to Abigail (full name withheld by request). "USDOL mentioned that they would do their best to expedite the prevailing wage survey and TLCs. Unfortunately, there are cases where TLCs take more than 60-90 days turnaround time…and this is normally just the amount of time to do a whole process of Job Vacancy Announcement and the USCIS application proper."
Abigail, who has been working in the CNMI for four years, believes the CNMI government should be asking USCIS to extend all CW renewal cut-off from Sept. 30 to Oct. 30 or more to offset the lost time for the additional process with USDOL.
"This would then give the employers more time to process the USCIS CW application proper," she said.
In a previous interview, Gov. Ralph DLG Torres said he requested for an extension of the CW application process but is also aware of the late applications. Torres also wrote USCIS last August asking for a dialogue on options that are available to CNMI employers in processing their CW applications.
"The loss of these workers presents a dire situation for our employers, our economy, and the U.S. workers who work alongside CW visa holders," said Torres. "With this imminent threat to the CNMI workforce, employers are considering closing businesses or limiting operations which contributes to the emergency state of the CNMI's economy…"
Khaichelle Jeramos, an IT network administrator assistant, arrived on island only last month with her daughter. "I worked for another company [in the CNMI] in 2017 and, while waiting for my CW renewal, I went back to the Philippines to wait there only to find out that my application was disapproved due to mistakes in the form filled by my former employer. I tried again with the company I am working for now and, with the expiration getting near, it feels like I am facing a wall," she said.
"But my hopes are still up that an extension in the applications will be granted. Truthfully, I accumulated loans to uproot my daughter from the Philippines to bring her here and start her education. Working for a month does not even help me recover all the expenses that we have incurred…life looks grim if we are sent back," she added.
Aside from the CW extension, Lee is also hoping for the enactment of Delegate Gregorio Kilili C. Sablan's (Ind-MP) H.R. 560, the Northern Mariana Islands Residents Relief Act that provides a Commonwealth-only resident status to those who have legally been in the CNMI for a long time.
"I have been here for 13 years, my husband 22 years, and our children were born here. Saipan is our first home now and I hope the congressman will push the bill and figure out the issues," she said.
There is a possibility that some workers would rather incur illegal time rather than exit. One worker told Saipan Tribune that he will opt to stay in the CNMI if his CW permit is not renewed and situations like this will yet create more immigration problems, both locally and federally.
Faced with the hardships of getting her CW visa renewed, the possibility of income loss and living each moment in uncertainty, Abigail said that it occurred to her to look for a job elsewhere. "I thought about that…look for a job in a different country where we can have a strong foothold and knowing that our job is not hanging by a thread every single year."


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Five with a farmer group – Burdekin Productivity ServicesNews | Posted Aug 01,2019
The Soil CRC's Communications Manager, Katherine Seddon, caught up with Rob Milla – Manager at Burdekin Productivity Services, a sugar cane grower group in Queensland, for a five minute chat.
What is exciting about working with the Soil CRC?
We really love the ability to link with others from around the country – farmer groups and researchers that are outside of cane farming can bring new knowledge to our practices. It's also really exciting to be able to focus on new technology – like novel ways to test soils and being able to feed that information back to our growers.
It's really refreshing to focus on projects that will deliver new research to our members without the industry politics that sometimes occur.
Some really unexpected gains through the linkages from the Soil CRC have been the relationships that have formed through the CRC that have led to collaborations outside of the work we do with the Soil CRC. Recently we sent some deep soil cores to Griffith Uni for one of their research projects that isn't a Soil CRC project. The collaborations are far reaching and have a real longevity.
Tell us about Burdekin Productivity Services
Burdekin Productivity Services (BPS) are a not-for-profit grower and miller owned organisation. We are funded through a voluntary levy. Our members pay 7c per tonne of cane crop that is sent to the mill then the mill matches that contribution. We also receive some external funding for specific projects.
We've got a really great uptake of membership in our community, with 98% of sugar cane farmers in the district being members. That's about 530 farmers across 80,000 ha of agricultural land.
The Burdekin region is an hour south of Townsville. BPS covers 80,000 ha extending from Ayr and Home Hill in the north towards Millaroo in the south.
The region is considered the dry tropics, with an average annual rainfall of 960 mm. We have a very distinct wet and dry season – 90% of our rain falls between January and April, although this can be very variable across the region. This year, some areas received 1.5 metres of rain in a three week period.
BPS focuses on providing agronomic support, with a focus on management of pests and diseases and variety distribution to our members. They get access to new varieties that they otherwise wouldn't. We really believe that communication and relationship with our members is vitally important. We have lots of activities covering a range of topics from pest and disease surveys, right through to extension trials and development work. This increases our engagement with our members, and because of this, our members really trust our staff.
What area and type of farming do you cover?
BPS members are predominantly sugar cane farmers, about 80- 90% of the area is sugar cane farms. The farm sizes average 150 – 200 ha. Most grow sugar cane and some are rotating with a different crop such as legumes. We are a fully irrigated area.
What type of soil do you have?
We have all types of soil in our region. It ranges from high water infiltration rate sandy soil through to heavy clays and sodic duplex soil.
There is a great variability of soils in the region, within farms and even within blocks. We've got some fields that have sandy soil at the bottom end and clay at top end. This variability provides many challenges of its own, challenges in crop nutrition and irrigation management.
Situations where there are different soils within a block mean that practices such as furrow irrigation are really tricky to manage, as the amount of water required to apply will vary throughout the paddock. Also, crop nutritional requirements can differ, so multiple soil samples or EM surveys are required to identify zones within a paddock, then appropriate management advice provided.
Another overarching challenge is that as an industry we have to comply with regulations on the amount of phosphorous and nitrogen that you are allowed to apply, so all of that is taken into consideration.
Why did BPS become a participant in the Soil CRC?
When you are involved in any industry, there's a risk of becoming blinkered and focused only on your own industry and its problems. Being part of the Soil CRC enables us to network outside our region and industry and allows a different set of eyes to address problems. It brings fresh ideas and perspectives. We also believe that we are doing some great things in grower engagement that we wanted share.
What involvement do you have in the projects that Burdekin are working on?
BPS are involved in five current Soil CRC projects. Through these projects, we've got some test sites that are looking at companion cropping such as legumes and brassicas within a cane crop to monitor soil fertility. We've also been able to share information gathered from some of our previously established soil test sites on soil moisture monitoring devices.
Soil CRC Projects that Burdekin are involved in:
New sensors for measuring soil nutrients (2.2.003) led by Dr Craig Lobsey, USQ
Affordable rapid field-based soil tests (2.2.004) led by Dr Liang Wang, Newcastle
Improving pesticide delivery (3.2.001) led by Dr Yanju Liu, Newcastle
Evaluating alternative rhizobial carriers (3.4.001) Professor Chengrong Chen, Griffith
Improving decision support systems (4.3.002) led by Dr Keith Pembleton, USQ


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Client: Ministry of Agriculture
Sector: Public
I was commissioned to create a plan to improve Namibian beef exports.
Client: Renaissance Health
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A social media marketing plan for a health insurance company.
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A client wanted a stock photo website to address the African market because there weren't any at the time. I designed a crowdfunding and crowdsourcing campaign. This piece was to be used to get local corporate sponsors.


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As the fall of 2016 many farmers blindly follow the trend of planting, resulting in a substantial increase in garlic acreage, compared to at least 20% in 2016. Coupled with the garlic has not been affected by natural disasters, mu yield will be far more than 2016 years. It is expected that the total output of garlic will be 30% ~ 45% higher than that in 2016. 2016 Although the garlic price is high but not missing, 2017 in the total output of more than 1/3 of the case, the price of garlic price is a foregone conclusion.
Forecast the late garlic price trend: by 2016 garlic price, pre-garlic will have reluctant to sell psychological. New garlic just down when it may be the highest price of garlic in 2017. Late with garlic market volume increases, garlic prices are likely to decline all the way.
Garlic prices in 2016 is not a small reason
1, garlic production less. As the years before 2016 garlic prices have been in a low state, garlic planting area reduced. Coupled with the winter of 2015 a lot of garlic by the impact of frost damage, resulting in a substantial reduction in production. 2016 new garlic production less, a direct impact on the price of garlic.
2, store garlic fried taste. See the new garlic output less, a lot of garlic and garlic will store garlic fried.
<<Next:People eat garlic more often having the effect of unknown in daily life »


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Key Features
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- Water Treatment
Updated 16 Nov 2019, Added 26 Aug 2019
Property Description3-12 Months Payment Plan is available. Frontier Estate is a modern arena racing you to the frontlines of luxury lifestyle. *Highlights* Good road network Gated and secure Environment Sports corridors Shopping centres Street lights Landscaping Drainage Portable Water Perimeter fencing Electricity. Location: *Bogije, Lekki.* Title: *Certificate of Occupancy* Price: *NGN8m* Initial Deposit: *NGN1, 500,000* Available in 600sqm, 450sqm, 300sqm. *Payment plans: (this Includes Development Levy, Survey and Deed of Assignment)* *Neighbourhood* Beachwood Estate Greenspring Group of Schools Omu resort Bogije police station Merrigold resort Lekki hotel and suites Lakowe lake and resorts Conoil filling station Mayfair garden club Meridian Park estate Eko Akate Ocean Garden Fara Park Estate Novare Mall
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I've recently been experimenting with various social media platforms and YouTube for both the business, AA Editorial Services, and my Swindon blog, Born again Swindonian. When I'm not me. Angela Atkinson, or AA Editorial Services then I'm blogging about Swindon as Born… Continue reading
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High-Dimensional Robust Multi-Objective Optimization for Order Scheduling: A Decision Variable Classification Approach
Du, W, Zhong, W, Tang, Y, Du, W and Jin, Yaochu (2018) High-Dimensional Robust Multi-Objective Optimization for Order Scheduling: A Decision Variable Classification Approach IEEE Transactions on Industrial Informatics.
TII-17-2657.pdf - Accepted version Manuscript
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This paper tackles the high-dimensional robust order scheduling problem. A multi-objective evolutionary algorithm called constrained nondominated sorting differential evolution based on decision variable classification is developed to search for robust order schedules. The decision variables are classified into highly and weakly robustness-related variables according to their contributions to the robustness of candidate solutions. The experimental results reveal that the performance of robust evolutionary optimization can be greatly improved via analyzing the properties of decision variables and then decomposing the high-dimensional robust optimization problem. It is also unveiled that the order scheduling is greatly affected by the uncertain daily production quantities. The robust order schedules are able to provide more information on earliness/tardiness of the orders, which enhances the flexibility of the production.
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|Faculty of Engineering and Physical Sciences > Computing Science
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|15 May 2018
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|Robust order scheduling, evolutionary multiobjective optimization, high-dimensional optimization, robust evolutionary optimization, decision variable classification.
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South Western Railway Recruitment 2019 for 179 posts | Online Registration to begin from 24th June
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South Western Railway Recruitment 2019 – South Western Railways, Karnataka division, has invited applications for posts of Goods Guard, Station Master, and Jr. Clerk-cum-Typist. Candidates interested in applying for the post can apply online from 24th June. Total vacancies released is 179. Interested and eligible candidates can apply online on the official website. For those who are looking for promotion can also apply!
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We are at Atlantic View for a few days relaxation and have just found out that the Port Isaac Pottery has recently opened a very nice cafe ( Chapel Cafe ) - see the pictures below. A welcome addition to the many numerous and pleasant eateries in the village. Well worth a try if you are in the village.
For those that don't know where the pottery is, its on Roscarrow hill on the way to Doc Martin's cottage


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This paper concentrates on the primary theme of MHD508 Health Behavior SLP 1: Concepts of Health Behavior in which you have to explain and evaluate its intricate aspects in detail. In addition to this, this paper has been reviewed and purchased by most of the students hence; it has been rated 4.8 points on the scale of 5 points. Besides, the price of this paper starts from £ 40. For more details and full access to the paper, please refer to the site.
IMPORTANT Note: WIKIPEDIA is not an acceptable source of information.Your assignment will not be graded until you have submitted an Originality Report with a Similarity Index (SI) score <20% (excluding direct quotes, quoted assignment instructions, and references). Papers not meeting this requirement by the end of the session will receive a score of 0 (grade of F). Do keep in mind that papers with a lower SI score may be returned for revisions. For example, if one paragraph accounting for only 10% of a paper is cut and pasted, the paper could be returned for revision, despite the low SI score. Please use the report and your SI score as a guide to improve the originality of your work.Module 1 - SLPCONCEPTS OF HEALTH BEHAVIORSession Long ProjectFor this component of the course to be most meaningful, you will begin your SLP by developing an introduction to your annotated bibliography in which you reflect on what is meant by "health behavior" in relation to your professional and/or personal goals that you hope to achieve through your studies in health education.GuidelinesThis introductory essay is to address -- but may extend beyond -- the following questions:1 Paragraph 1: What aspect of health education are you particularly interested in? What are your professional and/or personal goals that you hope to achieve through your studies in health education?2 Paragraphs 2-4: How do the sub-competencies listed below relate to your interests/goals in health education?See http://www.nchec.org/assets/2251/areas_of_responsibilities_and_competencies.pdf and below for a list of relevant National Commission for Health Education Credentialing (NCHEC) Competencies.Area I: Assess Needs, Resources, and Capacity for Health EducationCompetency 1.4 Examine Relationships among Behavioral, Environmental and Genetic Factors That Enhance or Compromise Health1.4.1-Identify factors that influence health behaviors1.4.2-Analyze factors that influence health behaviors1.4.3-Identify factors that enhance or compromise health1.4.3-Analyze factors that enhance or compromise healthSLP Assignment Expectations• You are expected to consult the scholarly literature in preparing your paper; you are also expected to incorporate relevant background readings.• Your paper should be written in your own words. This will enable me to assess your level of understanding.• Proofread your paper to ensure that grammar and punctuation are correct, that reference citations conform to APA guidelines, and that each part of the assignment has been addressed clearly and completely.Length: 3-4 peer-reviewed sources, cited and annotated; 2-4 double-spaced pages.
MHD508 Health Behavior SLP 1: Concepts of Health Behavior Name Institution Date Concepts of Health Behavior What aspect of health education are you particularly interested in? What are your professional and personal goals that you hope to achieve through your studies in health education? I would be interested in understanding what promote certain behaviors like smoking among women. According to the latest statistics, women smokers are on the rise, and more than 5 million people who die annually from tobacco use half of them are women. My interest is to analyze factors that are likely to influence women to smoke like low self-esteem and peer pressure to understand some of the external factors that pro
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The Twelve Kingdoms
Episode 3-4
by Nicholas Dupree,
How would you rate episode 3 of
The Twelve Kingdoms ?
How would you rate episode 4 of
The Twelve Kingdoms ?
The world of Twelve Kingdoms is an immensely complex one. That fact becomes abundantly clear during episode 3 with just a scant few cutaways, as a half dozen new characters from several of the titular kingdoms share news or scheme or just comment on the tumultuous times on the horizon. It's frankly a bit much, especially if you're as bad with names and keeping track of geography as I am. I promise to do my level best to keep things straight as the show goes on, but I'll take this moment to beg clemency from veteran fans if I get a particular term or name or title wrong down the line.
That being said, that complexity isn't a bad thing by any means. A failing of many fantasy stories – isekai or otherwise – is making fantasy settings that just feel like a collection of tropes and signifiers rather than lived-in worlds. Some stories can make that work, but part of what attracts me to Fantasy and Sci-fi fiction is creators using the systems and history of their world to craft intricate, compelling new experiences. I've only just scratched the surface of The Twelve Kingdoms' seemingly expansive setting, but what little I've seen has me itching to no more, not just to get answers to the lingering mysteries it's offered, but because the act of discovering them promises to be just as interesting. Already this feels like a world with centuries of history, populated by flesh and blood people with their own concerns and ways of life, and I'm itching to meet more of them.
Youko, on the other hand, is desperate to anything but that. She's besieged on all sides: on the run from the authorities of the Kou kingdom, hunted by a never-ending menagerie of monsters, and constantly suffering barbs from her companions as they grow increasingly frustrated with her timid disposition. Even the people she thinks she can trust turn out to have their own agendas, with her and Yuka barely escaping being sold into sex slavery by the kindly old woman who took them into her home. Fresh off that betrayal, their group narrowly escapes being sold out again, this time by one of their fellow isekai transplants. The world Youko has found herself in is harsh, hostile even, and the choice to trust anyone carries enormous risk for all of them.
Then to top everything off Youko's now being stalked by a spectral gremlin of a man who constantly taunts her with her deepest fears and traumatic memories. Turns out her almost pathological aversion to conflict stems from her strict, "old fashioned" father's callous control over her life and image. Pushed into a narrow role both at home and in school, Youko internalized acquiescence as the safest way to get by, and that's left her closed off, brittle, and completely unequipped to face the dangers she's faced with now. By episode 4's end she's all but broken down, more alone than ever despite her schoolmates by her side and tormented by a lifetime of avoidance paying her back with fear. It's a brutal sequence to watch, and something tells me things are going to get worse before they get better.
That something is Yuka, who on the surface is handling the whole lost-in-a-hostile-fantasy-world thing a bit better than our lead. Granted that's like handling instrumentality better than Shinji Ikari, but at the very least she's able to take pragmatic steps to keep their trio alive. She's a bit uh, let's say "overeager" to jump to killing Takki when they break into her house to scrounge for food, but her distrust of the caretaker's generosity proves to be pretty reliable. It's no wonder then that she gets more and more frustrated with having to deal with Youko's fragile personality, though that's only part of her issue. She's also increasingly jealous of the other girl's (relatively) easier time through this whole thing. From Yuka's perspective Youko's gotten a magical glow-up, a magic sword only she can use, a universal translator superpower, and is still begging for everyone to help her rather than taking the reins herself. This is all piled on top of Yuka's forestalled excitement at finally getting to live out the sort of swords & sorcery adventure she's always read about, where all she wants to do is find Keiki, clear up this whole misunderstanding where Youko's taking her place as the Main Character, then go off and claim her rightful place as a fantasy heroine. It's mixture just waiting to explode in an ugly way, and with every setback it only gets more volatile.
Overall these episodes have gone above and beyond to lock me in for The Twelve Kingdoms. While I do still feel a bit lost with all the names and places being thrown around, the level of strong, engaging character writing on display has me more than glued in. Youko's character in particular can be hard to watch in the best possible way, and I'm already aching to see what will happen next, even if I'm sure it won't be pretty.
The Twelve Kingdoms is currently streaming on Crunchyroll and Amazon Prime Video.
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Discover the latest science news about Swinburne's research, teaching and student success stories.
Margaret Wertheim: The Heart of Innovation...
Wed 22 Jan 2014
Podcast available to watch online
Ian Wark Medal awarded to leading Swinburne photonics scientist Min Gu
Mon 20 Jan 2014
Professor Min Gu, a pioneer in optical data storage and solar cell technology, recognised for contributions to Australian science and industry.
Investment in good infrastructure needed
Mon 13 Jan 2014
Swinburne's Professor John Wilson says congestion will rise with state trapped by rating obsession.
Third Green Photonics Symposium advances research development
Fri 10 Jan 2014
Green Photonics Symposium develops Australian and Chinese science and technology research collaboration
Super-resolution 3D medical imaging could aid the early detection of cancer
Breakthrough technique for super-resolution 3D medical imaging of living cells has been developed by Swinburne researchers.
Workshops to improve maths, science and technology teaching
Thu 09 Jan 2014
Swinburne is helping maths, science and technology teachers find innovative ways to spark interest in IT in their students.
Cinema classics: five of the best science and technology films
Thu 02 Jan 2014
Swinburne Media Studies lecturer Liam Burke shares his favourite science and technology films.
Child's play
Wed 01 May 2013
BabyLab specialises in child cognitive brain research and social development.


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"Women nevertheless believe that the man needs to generate her desire. "
If you may be constantly thinking I'm fat, I'm unsightly, who does wish me—it's difficult to be fired up. Every woman is asked by me, "Would you want to have sex to your self? " In the event that you don't like to have sex to yourself, why can you welcome some other person to do this? You aren't planning to appreciate the individual that wants you if you yourself don't feel radiant. I'm maybe not speaking about thinking you might be gorgeous in a sense—but that is conventional why shouldn't I feel well?
You've also pointed out that the institutionalization of the relationship is just a desire-killer?
Using the institutionalization associated with relationship (meaning the commitment or the wedding), it is no further one thing we would like, it is now anticipated: i really do this in the language for him, I give him, he gets some… Again, you can see it. It's the idea you're supposed to do that it moves from an experience of free choice to something. (more…)


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Feb 20, 2019· 15 Ways You''re Destroying Your Garden February 20, 2019 You might think you have a green thumb, but there are plenty of suprrising gardening mistakes you .Get Price
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Ricin Toxin from Castor Bean Plant, Ricinus communis Ricin is one of the most poisonous naturally occuring substances known. The seeds from the castor bean plant, Ricinus communis, are poisonous to people, animals and insects.One of the main toxic proteins is "ricin", named by Stillmark in 1888 when he tested the beans'' extract on red blood cells and saw them agglutinate.Get Price
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March 4 is International HPV Awareness Day, which aims to promote education about the human papillomavirus (HPV), raise awareness about prevention methods, and encourage governments and individuals to take advantage of the HPV vaccine and screening for cancer—goals that ASCO supports.
ASCO strongly supports increasing the use of the HPV vaccine to reduce the risk of cancer. In its April 2016 policy statement, the Society recommended increasing the proportion of young boys and girls receiving the HPV vaccine in worldwide because research has shown its effectiveness in preventing cancer.
In its recently released 2020 Clinical Cancer Advances report, the ASCO also highlighted that real-world, long-term follow-up is supporting of the earlier evidence that HPV vaccines reduce cervical cancer risk. The report notes that "Since the first vaccine was licensed in 2006, nearly 100 countries have instituted HPV vaccination programs. … Clinical trials that led to vaccine approvals showed nearly 100% protection against persistent cervical infections with HPV types 16 and 18, which account for 70% of cervical cancers and 86%-95% of all other HPV-associated cancers." The report, published last month, also cites analysis of data from 40 trials in 14 high-income countries, in which "researchers reported that the prevalence of HPV 16 and 18 dropped by 83% among females age 13-19 years and by 66% in young women age 20-24 years in the 5-8 years after the introduction of HPV vaccination. The prevalence also decreased for women age 25-29 years (most of whom are unvaccinated in the general population) in the same period. Decreases in prevalence were also seen for HPV 31, 33, and 45 for females age 13-24 years."[i]
Despite this decrease, the American Cancer Society's annual report released in January noted that "although cervical cancer is highly preventable through the HPV vaccine and screening, it is the second-leading cause of cancer death among women ages 20-39 years."[ii]
Thus, the key to getting this proven vaccine to work is to increase its uptake and accessibility. As ASCO CEO Clifford A. Hudis, MD, FACP, FASCO, said in his World Cancer Day blog post on February 4, "Prevention is, of course, an ultimate goal, and, where it is proven effective, clinical access is the key to progress."
The Society is only one member of a larger community with an increased focus on the role of vaccines in preventing cancer. In 2018 the World Health Organization (WHO) announced a call to action to eliminate cervical cancer as a public health problem. Researchers then modeled the impact of HPV vaccination rates in an article published in The Lancet Oncology last February and predicted that if vaccines were given to 80% or more of the population, there would be approximately 13 million fewer cases of the disease, a 29% decrease.
According to the WHO, cervical cancer, caused by HPV, is the fourth most common cancer for women, accounting for more than 6% of total female cancers[iii] and nearly 12% of all cancers in less-developed regions[iv]. In the U.S. we have some positive news on this front: A brief from the Centers for Disease Control and Prevention's National Center for Health Statistics released in January found that the number of young adults aged 18 to 26 who'd received one or more doses of the HPV vaccine nearly doubled from 22.1% to 39.9% between 2013 and 2018.
There also is progress to relate from across the globe. As reported in a 2018 article in Vaccine, more than 80 countries worldwide now have HPV vaccination programs. The report also noted that focusing on 100% vaccine coverage can be counterproductive—even a 40% coverage level can make a significant impact. "Introduction should be encouraged, alongside experimentation with delivery strategies and intervals between doses to enable countries to design their own sustainable programs."[v]
Related resources:
- Watch a video about the Society's recommendations for reducing the global burden of cervical cancer.
- Read the Society's 2016 policy statement supporting the recommendation to increase the proportion of young boys and girls receiving the HPV vaccine in the United States and worldwide.
- Read the Society's 2016 policy brief supporting the Centers for Disease Control and Prevention's recommendation for a 2-dose series of 9vHPV to prevent HPV-related cancers.
- Review the Society's 2017 evidence-based clinical practice guideline on the use of the HPV vaccine for preventing cervical cancer for physicians in various resource settings around the world.
- Review doctor-approved resources from Cancer.Net, ASCO's patient information website:
- "Cervical Cancer: Screening and Prevention"
- "HPV and Cancer" (includes a video)
- "If You Could Prevent Cancer, Would You?" (infographic)
- "What You Need to Know About HPV and Cancer" (podcast)
[i] Markham, MJ et al. "Clinical Cancer Advances 2020: Annual Report on Progress Against Cancer From the American Society of Clinical Oncology." Journal of Clinical Oncology. Feb. 4, 2020. https://ascopubs.org/doi/10.1200/JCO.19.03141. Accessed Feb. 10, 2020.
[ii] " Facts & Figures 2020 Reports Largest One-year Drop in Cancer Mortality." American Cancer Society. Jan. 8, 2020. https://www.cancer.org/latest-news/facts-and-figures-2020.html. Accessed Feb. 10, 2020.
[iii] "Cervical Cancer." World Health Organization. https://www.who.int/cancer/prevention/diagnosis-screening/cervical-cancer/en/. Accessed Jan. 10, 2020.
[iv] "Human Papilloma Virus (HPV)." World Health Organization. https://www.who.int/immunization/diseases/hpv/en/. Accessed Jan. 10, 2020.
[v] Gallagher K.E., LaMontagne D.S., Watson-Jones D. "Status of HPV vaccine introduction and barriers to country uptake." Vaccine. Vol. 36, Iss. 32, Part A. August 6, 2018. Pages 4761-4767. https://www.sciencedirect.com/science/article/pii/S0264410X18301671


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How Does a French Press Coffee Maker Work?
A French press is often regarded as the best brewing method for coffee. Unlike any other processes, it allows you to control all the ingredients by yourself. You have to decide on the number of coffee beans, level of hot water, and even the brewing period. With the help of this method, a person can make coffee as per his or her taste. But if you've used automatic coffee makers in the past, you might be wondering how does a French press coffee maker work?
First of all, it's really simple. Brewing coffee with the help of a French press coffee maker might look like a momentous task at first. But once you understand the functionality of this machine, it seems like one of the easiest methods for brewing coffee.
Apart from its ease of use, another thing which makes this kind of coffee maker so special is that you don't have to use any paper filter. Although this coffee maker comes integrated with a built-in mesh filter, it is still designed to make sure that the natural oils will still be there in your final cup.
So if you've got tired of drinking tasteless coffee from your nearby shop, but aren't sure of how does a French press coffee maker work, you have just landed at the perfect place. In the below-mentioned guide, we'll explain all the basics of this machine. This guide is of the great essence for all those coffee aficionados who are ready to make their cup of coffee without any external help.
How Does a French Press Coffee Maker Work?
The mechanism by which a French press coffee maker operates is based on the so-called piston-like principle. In layman's term, the ground coffee is forced through the hot or boiling water. As such, the coffee grounds are sent at the bottom of the coffee maker's pot or container. Hence, the finished product is a full brew that is oily and thick. Such is because the tiny particles coming from the coffee grind has been suspended.
How to Prepare Coffee Using a French Press Coffee Maker?
For making coffee via a French press, you're going to need the following ingredients:
- Coffee beans
- Water
- Kettle
You can also add sugar to this machine which eventually depends on your taste. However, if you want to enjoy the real taste of coffee, you should drink it without sugar. As per the heat source, you can use a water kettle or even a stove.
It is recommended that you use the medium to coarse grounds of coffee in a French press because extremely fine grounds might pass through the filter unchecked before seeping in your cup.
First Step
Depending on the quantity of your cup, take a suitable amount of water. According to a wide range of coffee experts, one should add eight ounces of water for every two tablespoons of coffee. Afterward, heat up the water inside an electric or stovetop kettle.
This is a crucial step because if the water isn't heated correctly, it might affect the taste of the final product. According to a wide range of coffee experts, the ideal water temperature for brewing lies in between 190 and 205 degrees Fahrenheit.
To be extra sure, you can use a regular thermometer or even a variable temperature kettle for checking the water temperature. Once you've made sure that the water is heated up to a certain level, you must turn off the kettle. Allow the water to cool down for a few seconds. Remove the plunger and lid from the French Press before pouring hot water into the carafe.
Second Step
Put freshly ground coffee beans into the French press. Stir it up for a few seconds making sure that all the coffee grounds are fully dispersed in hot water. Then, take out the plunger and place it inside the carafe. Similarly, put the lid on the coffee maker. This will prevent the heat from escaping the French press coffee maker.
Third Step
Allow the coffee ground and hot water to stay as such for four to five minutes. Afterward, gently press the plunger. Once you do that, the coffee grounds will get stuck in the stainless steel mesh filter which is designed at the bottom of the plunger. Keep the plunger in this position for about 20 or 25 seconds before taking it out from the French press coffee maker.
Fourth Step
Take out your cup and fill it up with the freshly brewed coffee from the French press coffee maker. Depending on your taste, you can add sugar or even cream at this stage. One which you should keep in mind that there will be some coffee grounds at the bottom of your cup. Hence, it might be better to avoid the final few drops of coffee.
A French press coffee maker is an ideal and simple machine for all those people who're always in a hurry. It takes no more than five to six minutes for brewing coffee via this method. It means that apart from using this machine at the start of your day, you can also use it at your office or even during a trip.


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Kid O manufactures and distributes quality toys that promote creativity and discovery. They understand that, for kids, playing is learning. The possibilities for open-ended play are limitless and promote the development of skills they will use for a lifetime.
Whether it's their line of mini vehicles or the fun and educational Magnatabs, Kid O toys are sure to inspire learning and creativity.


text: I decided to post today because I am feeling very blessed lately. Sometimes events and circumstances in your life take you places you never expected. At times, they are good and other times, not so good. I have come to realize that life is a delicate balance of negative and positive forces that are constantly taking place. Many times we might not see it or realize it, but regardless energy is in motion. There are always unseen forces pulling us one direction or another. The choices we make each day determines the chain of events that togehter make up our life. Through my trials I have discovered, with every season of life there is a reason for each. Sometimes it is in the aftermath that we discover the reason. In crisis, I reach for God and in God I find hope. As long as I keep reaching for God I know that I am heading in the right direction. Today I am feeling blessed because there is peace when you know God is the painter of your picture.


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Creamy goodness
31.05.2019, willis2419
Jazmine Skye is feeling frisky and horny on her couch. Her blouse and denim skirt come off, followed by her blue lingerie. She shows off her hairy pits and then masturbates with a pink vibe in her pussy. Jazmine Skye is sitting in her armchair in a floral outfit. She shows off her hairy pits and strips naked. Her hairy pits and hairy pussy are very hot, and her all-natural body flows with beauty.