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Cryptocurrency & Tax Implications
Cryptocurrencies such as Bitcoin have drawn significant public attention since December 2017 when the prices of these digital currencies spiked immensely. Investors of such digital assets are learning that they may owe a significant amount in taxes as a result of their gains, depending on their unique taxpayer profiles. Some may find themselves in situations in which they've realized cryptocurrency gains and have already paid their fair share of tax. However, there are others who are still unaware of their tax liabilities as they relate to cryptocurrency transactions and can potentially be subject to significant penalties and interest. In March 2018, the IRS issued a press release (IR-2018-71) and guidance (IRS Notice 2014-21) to address some of the "gray areas" related to cryptocurrency. The purpose of this blog is to summarize that guidance; and additional information will be written as the laws governing cryptocurrencies evolve.
In 2014, the IRS confirmed that cryptocurrency should be treated as property for tax purposes and that the tax principles that apply to property transactions will generally apply to transactions related to cryptocurrency. The most straightforward application of taxation of crytpocurrency asserts that whenever one sells crytpocurrency for USD or any other legal tender, the IRS considers this event taxable. This type of transaction is treated as a capital gain or loss, similar to selling a stock. The taxpayer must pay taxes on the gain, which is equal to the amount of appreciation of the cryptocurrency's value in USD from the time of initial purchase date to the date of sale. (That gain might be ordinary or capital, depending on the taxpayer's holding period, may be long or short term capital gain.)
If a taxpayer receives something of economic value, regardless of the fact that the receipt shows that it's in exchange for something other than money or services for his or her cryptocurrency, the taxpayer may realize gross income. Notice 2014-21 clarifies that a taxpayer who receives cryptocurrency as payment for goods or services must account for the fair market value (FMV) of the cryptocurrency when calculating gross income, measured in USD, as of the date that the cryptocurrency was received. A taxpayer's basis in the cryptocurrency is the FMV of the currency in USD as of the date of receipt. The FMV is determined by the exchanges and exchange rate established by the supply and demand of such currency; the FMV is determined by converting the cryptocurrency into USD or into another form of currency which in turn can be converted into USD at the exchange rate, in a reasonable manner that is consistently applied.
Beginning January 1, 2018, Congress amended the like-kind exchange rules to no longer apply to cryptocurrencies or any other property other than real property. According to IRS Notice 2014-21, taxpayers must report gain or loss anytime they sell their virtual (crypto) assets in exchange for other types of property, including other forms of cryptocurrencies. If the FMV of the cryptocurrency received exceeds the taxpayer's adjusted basis of the cryptocurrency sold, the taxpayer has a taxable gain and the reverse is true when calculating a loss.
When calculating the gain or loss on these digital assets, the taxpayer must use reasonable and consistent methods. Even if the IRS determines the taxpayer owes additional tax and interest, the taxpayer can avoid penalties by acting reasonably in the view of the IRS.
The taxpayer should always keep detailed and accurate records of his/her transactions, but having complete and accurate record keeping is by far the toughest part of maintaining these currencies and their related transactions. The default position in a scenario of missing trades is to assume a cost basis of zero, which can really be disadvantageous for the taxpayer who is investing in these currencies—especially when the taxpayer may have sold these assets when values were much higher.
Large cryptocurrency exchanges, such as Coinbase Inc., will often keep some sort of record of the investors' transactions; however, some users have found that their data output can be quite cumbersome and their raw data outputs often need to be modified to calculate an accurate gain or loss for the investors' sales.
If a taxpayer earns income through any cryptocurrency, the employer is required to report the fair market value in USD at the time the employee receives such assets, and the employer must document and disclose the wages paid. The FMV of cryptocurrency paid as wages is subject to federal income tax withholding, FICA tax, and FUTA tax and as a result must be reported on Form W-2, Wage and Tax Statement. In other words, payments made using cryptocurrencies are subject to the same information reporting requirements to the same extent as any other payments made in cash or other properties.
On August 1, 2017, Bitcoin Cash was created after a "hard fork" in the Bitcoin blockchain (in simple terms, a "hard fork" in in blockchain technology is when a single cryptocurrency splits into two. This occurs when an existing cryptocurrency's code is changed, resulting in both an old and a new version). As a result, anyone who held Bitcoin at the time of this hard fork became owners of Bitcoin Cash. Additionally, there have been dividend-like distributions (known as "airdrops") given to holders of cryptocurrency paid in other cryptocurrencies. From a taxpayer's perspective, these types of transactions could be treated similarly to stock splits or dividends, or even another alternative, depending on how the IRS construes these events. The IRS has not yet provided guidance on these transactions and there has been much debate amongst tax practitioners as to whether or not these are taxable events. There has also been some debate on the amount of basis one has in the new forked cryptocurrencies; the conservative approach to this is to report the hard forks and airdropped cryptocurrencies as ordinary income and take that amount as the new basis going forward in the cryptocurrency the taxpayer is holding.
The mining of cryptocurrencies involves the process of verifying and adding to the public ledger, known as blockchain, and it also provides the means through which new coins are released. Any miners who have access to stable internet connections and suitable hardware can participate in mining. If a taxpayer is involved in mining cryptocurrencies and this mining constitutes a trade or business—and the mining activity is not undertaken by the taxpayer as an employee—the net earnings from self-employment resulting from mining constitute self-employment income and are subject to self-employment taxes. These miners are required to report self-employment income in the amount equivalent to the USD value of such cryptocurrencies mined minus related expenses including utilities.
This also implies that taxpayers who mine cryptocurrencies may be liable for quarterly estimated tax payments. It is essential that the taxpayer maintain proper books and records to track the income and expenses related to mining. Mining-related expenses such as computer equipment and electricity can be extremely high and are sometimes deductible as operating business expenses.
The timing of a miner's cryptocurrency sale can affect the character and tax rate of the sale proceeds. Proceeds from currency mined and held for over a year should be considered long term capital gains, while currency held for less than a year and sold should be considered short term gains (which may be taxed at higher tax rates). This is another incentive for the taxpayer to keep proper records and dates showing when the currency is sold.
In cases in which taxpayers enter into bartering transactions (i.e. a taxpayer exchanges a cryptocurrency for a piece of equipment), the taxpayer will need to know the basis of the cryptocurrency and its FMV on the day of the exchange in order to determine the gain or loss from the disposition of such currency, and the holding period. Whether the cryptocurrency in the hands of a business is considered a capital asset or not will determine the character of such gain or loss. If the cryptocurrency is not held by a business, one can assume the currency is either an investment asset or a personal-use asset for the holder; when held by a business taxpayer, however, the answer might not be as clear. The business taxpayer can hold the currency for investment purposes or it can use the currency for purposes of conducting a business with customers or paying employees and suppliers. At first, it appears that cryptocurrencies may be intangibles in the hands of businesses and amortizable. Generally, though, cryptocurrencies are not wasting assets and function more like cash (which is not amortizable).
Cryptocurrencies such as bitcoin are likely to remain a hot topic, and the growing number of people investing and engaging in cryptocurrency transactions is sure to force clearer regulatory guidance into play. Financial institutions, accountants and advisors are already preparing for the evolving regulations governing such currencies (and what they mean to taxpayers), but much remains to be seen with regards to how the IRS and other government agencies will treat and control cryptocurrency transactions. For more information about this topic, or our services, please contact us at firstname.lastname@example.com or 212-245-5900.
Samuel Kang, CPA, MST has 9 years of experience in public accounting as a tax practitioner with expertise in high net worth individuals, closely held businesses, trusts, partnerships, and S-corporations.


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[Image courtesy of NBCWashington]
I was traveling last week so I'm late to the party, but I had to share this terrific piece by my friend and fellow election geek Sam Derheimer in the most recent electionlineWeekly. He describes a new effort begun in the District of Columbia to collect data on the election process in order to assist election officials and voters alike. Check it out:
"Research is creating new knowledge." -Neil Armstrong
During last year's general election, instead of working the polls at the elementary school across the street, I helped election officials in Washington D.C. better understand Election Day from voters' perspective.
The D.C. Board of Elections assembled data collection teams from its trusted poll workers to gather information on the voter experience at the polls, specifically to help understand and address delays on Election Day.
The project itself was narrow in scope and methodology — and therefore easily recreated in other jurisdictions — but the potential effect could be transformative.
On Election Day, five teams of three were dispatched to high traffic precincts, where we were stationed for the entire day. We were given instructions, tools, and access to shadow the poll workers, while not interfering with voting.
In hour shifts, we rotated between the check in process, the ballot distribution process, and a flex position whose assignment was to gather data on a more macro level.
Primary Data points
Check in
- + Wait time to get to a check in clerk
- + Number of check in clerks working
- + Timing of check in process per individual voter
Ballot distribution
- + Wait time to get to a paper ballot clerk
- + Timing to distribute paper ballot
- + Number of paper ballot clerks working
- + Wait time to get to a touchscreen machine
- + Timing to set touchscreen machine for voter
- + Number of touch screen machines and number of touch screen clerks working
Total vote time (from entering the check in line to casting a ballot)
Precinct layout
Primary Tools
- Stop watch
- Tablet
- Printed survey sheets (in case of internet trouble with the tablets)
- Binder with instructions and key information on the project
Prior to Election Day, the data teams received a half-day training that covered both the metrics and the tools. In order for the data to be meaningful, project coordinators needed standards and clear instructions so that the wait times recorded at one precinct were consistently measured with the wait times recorded across town.
During the training session, D.C. officials engaged the team members, most of whom were experienced poll workers and have rich knowledge of the voting process, on how to define the metrics (e.g. when exactly is a voter "in line" for a paper ballot). In that way, D.C. tapped into one of its best resources – its poll workers.
As important as clear data definitions, we were instructed to check in with the precinct captain and poll workers prior to the 7:00 am opening of polls. The precinct captains had been informed of the project, but adding a few roaming data collectors to an unavoidably chaotic day could lead to added stress. Like so many situations, communication can inoculate you from potential problems.
Also key, the recorded timings weren't linked to the individual poll workers – this wasn't a measurement of a poll worker's efficiency, it was a measurement of the precinct's efficiency. Initially, there was mild curiosity from the poll workers, but that soon evaporated as voters flooded the precinct and they got busy. Then it was time to stay out of the voters' and poll workers' way and start timing.
Though, inevitably, in slower times, some poll workers turned around to ask about their own performance. Personally, if they asked, I gave them their last timed transaction, and then tried to move on so as not to influence their behavior. But in the future, it may improve similar projects to establish rules on how to address poll workers who want to know about the data collected.
The data was entered into the tablets and uploaded every hour. Election officials were getting hourly updates on the performance of the select precincts. A broader project could therefore inform resource allocation District wide, as the election progresses through the day.
The data was then compiled into an after election report for the D.C. Board of Elections and will help election officials not only track, but also help alleviate delays and problems on Election Day.
With data on average wait times, by hour, by position at the polls, throughout the entire day, election officials can better allocate resources – both staff and machine. Precinct management can be form fit according to the data to assign poll workers to anticipated choke points in the voting process before they become overtly problematic.
Poll worker duties that are currently performed by two separate positions may be combined where tasks are completed with consistent quickness. Tasks that measured longer may be divided and conquered.
Additionally, the data should inform poll worker trainings for future elections. The better D.C. can educate its poll workers on from where and when delays originate, the better they can apply resources to prevent them from occurring to begin with.
For D.C., the cost for the project was 15 poll workers and staff time to develop the metrics and configure the tablets, which D.C. already owned. But the value of the data is much larger to any jurisdiction seeking to shorten lines and improve the voting experience.
And there was one other set of recommendations that emerged from my data collection team. One of my teammates, a native Russian, believes that American elections would benefit if precincts pumped in music, and even more from a cart offering a selection of teas and cakes for purchase.
So D.C., data is great, but let them eat cake.
It really is gratifying to see more jurisdictions engaging in direct, systematic data collection aimed at studying and improving election administration. Thanks to the District for its interest in such a project – and thanks especially to Sam for taking the time to share it with the rest of us!

subset: commoncrawl


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Visible Random Grouping was another thing I'd been intrigued about since a little before I went to a PCMI-TLP Weekend session last year. I really like the idea of visible random grouping – you show the students that you're giving them random seating, they see that nobody has a label in the classroom and everyone can work with everyone.
My first week of school I tried this. It did not go well. Not because of the random grouping part – that's actually great. It was more the method. I was using the Super Teacher Tools Group Maker and it was just so hard for students to know which seat is actually theirs. But then my biggest issue is the kids that need to be up close because they can't see or different requirements from 504 plans. So then I tried the notecards with the names and tried to keep the ones on the bottom that had to be in certain spots. But then it just took too long if I did it in front of them, and if I did it before they walked in they would just change the cards to sit wherever they want. I also just couldn't really get the special seating stuff to work right.
Then I had a conversation with Joel about a Random Seating Chart with Excel and it changed my world.
As requested by @viemath @stoodle with sample names inspired by @JustinAion #MTBoS
Random Seating Chart w/ Excel https://t.co/ZlKTi8wD9g
— Joel Bezaire (@joelbezaire) August 24, 2016
I basically do the same as him, except I made a few students have the formula =rand()+randbetween(1,4) so that it kinda keeps them from being too far away (it's not perfect, but it's helpful). I showed the students at the beginning how it worked and told them that I take the first one that comes up as long as people who need to be in certain desks are in them. The kids were satisfied with that.
(I hide the columns that have the random numbers before I print them out)
This was my very rough draft of where the numbers had to go to make the numbers work for all my class numbers and my classroom, and ended up being used all semester by the other teacher that is in my room to get the desks in the right spot after his class. Joel and @HowardKiyuna also helped me with my desk arrangement so that the desks are pinwheeled. Update: I got rid of the numbers and now just do Group A, B, C, etc. Makes it much easier for the kids to get to their seats and they still feel like they have some choice in the matter. Only had to fix things a few times with corner people not working with the group they butted up against or something. So it now looks like this:
Note: The random number does not tell me what group the student is in – it's the sort that puts them in the group. I sort it A-Z by the Random column.
I just have to print out the seat numbers every Monday morning and the kids find their seat for the week. It's pretty nice. Students (mostly) all knew each other's names by the end of the quarter because they'd sat with almost everyone. Kids actually worked together. There really weren't ever moments where the students felt like they were part of the "smart group" or "slow group"- the whole breaking down barriers actually happened! Some kids did indicate on their end-of-semester survey that they thought it was annoying to have to move every week and to maybe make it less often, but this seemed to be more of a laziness issue. It was nice that when some students griped about their seat on Monday, I (or another student) could say, "Well it's only for five days." Overall, Visible Random Grouping is a big plus for my class.
But of course I just can't be fully satisfied. Here are things I still need to figure out:
- Is there a better way to get kids that need to be in certain seats to be in those seats? I'd love to not feel like I was cheating when I have to redo it. I was also thinking that I'd also like to show them the process on Fridays, maybe. I might have to do some Google Sheet extension searching. I feel like there has to be a better way. I tried to have all the kids be =randbetween(1,28) and then just the special ones as =randbetween(1,6) or something like that, but it doesn't always work, either.
- How do I get it so that kids don't just move to where they want in the middle of the week? I think this is an issue with me more than anything – I need to be more diligent about noting where students are supposed to sit for the week. I never really wrote it down, and I never really fully memorized where everyone should have been. I really don't want to have to come up with consequences for not sitting in their seats, especially because it was only a few frequent flyers that did this. The worst were the kids that removed the stickers from the desks that had the numbers while I was giving high fives in the hallway.
- How do I get students to not mess with the stickers (aka post-its with tape over them)??? I actually only replaced the stickers twice over the semester but I had to do a few more touch ups to numbers.
- Is weekly the way to go? I don't have a real reason for weekly other than the fact that 5 days seems pretty manageable if you're in a seat that is not ideal for you.
- How do I get it so that students actually know who they're sitting with before Wednesday or even Thursday? With the amount of absences I have, there are usually one or two kids that even are coming in Wednesday for the first time and finding their seat. And that could sometime kind of kill the whole group vibe. It also pretty much makes it so that I have to do my absent student sheets, and next semester I'm going to try to actually get the students to do them again. Update: yeah that didn't happen.
I feel like my posts are seeming more and more needy and ask-for-help-y, but your comments have been gold, so I'm not gonna stop. Sorry not sorry.
Le groupement aléatoire vraiment améliore ma classe.


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Daily Archives: March 20, 2016
Palm Sunday.
We are going to commemorate the Passion of our Saviour; let us strive to prepare ourselves for it by great purity of heart…we shall see Him during this coming Holy Week, on the tree of the Cross, consumed with love for us,…opening His Heart to place us therein. – St. Jane Frances de Chantal.
You Sunk My Battleship!
The kids came back from their March Break week-long Cadets trip to USA. They went to Connecticut and Massachusetts. They did cool and interesting things such as go to a trapeeze/flying place, went in a real submarine, on a de-commissioned battleship and even spent overnight there! That's not something that people normally do, unless, of course, you're in the Navy! The 12 YR old said she only slept an HR all night though as the bunks were like shelves on the wall and hard, attached with chains and had no mattress; it was like a jail cell! She also said the variety stores in USA were "more 'ghetto'" than here with iron bars on the windows and doors, but they didn't have to pay tax like we do here and prices are less so she got some neat souvenirs but the 16 and 18 YR olds came back sick with some virus…just in time for the *rest* of us to be sick over Easter and someone's ALWAYS sick over holidays!
Despite the cool things they saw and did no one had fun as the officers made it it miserable by being repressive,Fascist, Gestapo-like, and on a power-trip. They were really unreasonable and wouldn't even let the kids TALK, sing, or listen to music on the trip there or back(which is unreasonable, and anyone who has kids knows they can't be expected to just sit there and be quiet the entire trip), and purposely separated friends, and even on the excursions they weren't allowed to even talk, and were even told NOT to laugh or even smile, and were ordered NOT to wear or say anything political and the 12 YR old was banned from wearing her Obama hoodie! They were also disciplined ,demoted,and the 16 and 18 YR olds and one of their friends( who are Senior Cadets) were stripped of their duties for the slightest infractions, and the officers were bad-mouthing them in plain view, destroying their morale, demoralizing them, and basically punishing them every time they'd start to have fun.The 16 YR old was also ordered to always stay within 10 feet of one of the officers too and was yelled at when she "strayed" to go get a drink; she was like a dog on a leash and it was just pathetic.
It was brutal and it wasn't right.
They all got together and discussed their displeasure and had a sort of a revolt, protest, and mutiny, like a mini-revolution as they aired their grievances against the injustice and oppression, with the vast majority of them vowing to quit and to lodge a formal complain to higher authorities once they return back home,and one officer even forcefully snatched an iPod out of a girl's hand and it left her scared and trembling, afraid she was going to punch her! I am proud of the 16 and 18 YR olds for standing up to the oppressive officers and I have always taught my kids to fight injustice, unfairness, and oppression, and to stand up for those being steamrolled over. I hope the officers involved will be disciplined. It's too bad what would have normally been a fun, interesting, and exciting trip away from home with their friends ended up so miserable because of some Fascists. I was hoping they'd have fun.


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From The Digital Reader:
Does anyone else think that ereader designs have gotten, well, rather boring?
I was looking at the new Jezetek ereaders this morning when I couldn't help noticing how similar they looked to all other Kindle competitors out there. They were basic black rectangles with a screen and a few buttons, just like Onyx and Kobo's devices.
When the eReader scene was new, every device looked distinct, and many were styled to look good. Now, except for the Kindle Oasis, they don't.
Link to the rest at The Digital Reader


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|April 22, 2019, 03:10
Join Date: Apr 2008
Location: Germany
Posts: 1,691
Chaos: there are dangerous chaos breathers like great wyrms and jabberwocks, but youre not going to engage those yet whether you have resist or no - they would kill you. Luckily they are usually asleep, especially when you have good stealth.
More dangerous are chaos vortices, as they are always awake, hard to detect, fast and find you from all over the map. They are completely harmless with chaos resitance but can be annoying without - it might be worthwhile to teleport them away instead of fighting even though they have very few hitpoints. As usual, frequent detection is the solution to not getting into trouble.
So, chaos resistance is certainly nice to have, but so are rsistance to disenchantment or pconf. All of these are luxury resists.
The bonus from constitution is non-linear; with low base value, adding more does very little, but as you approach character max, it increases. If, by changing equipment around, you can get over 600 hp, thats worth very much because it basically gets you out of 1-hit country. So +1 to what Pete said.
|April 22, 2019, 03:36
Join Date: Apr 2008
Location: Germany
Posts: 1,691
One more thing: make use of that new book. Make your own staircase down to below 90, only stopping if a really good opportunity presents itself. You can stairdance between 97 and 98, collecting floor items and killing small fry that drops items like small dragons and ghouls. The stuff that drops there is exceptionally better - experience potions, mithril arrows, scrolls of mass banishment, youll be ready for endgame in no time.
And for that purpose, stealth is superior.
|April 22, 2019, 08:09
Join Date: Mar 2019
Posts: 74
Thanks again for the tips everyone. Duntir has made accomplished the proposed goal in the previous part with flying colors, and has collected enough speed items to get to more than +30 on demand. So with that, I bring you:
Complete N00b's Journey: Part 5-9
I was convinced about switching for the Studded Leather Armor of Elvenkind and put it back for this dive in order to get my stealth to Heroic level. I then recalled back to D:65, found nothing of note nearby, and quickly descended to D:66, where I decide to play the roulette and quaff a potion of Toughness, which thankfully deducts my wisdom for the Constitution boost. Funnilly enough, I also find a potion of Wisdom to get back my lost wisdom. I also find an Amulet of Weaponmastery (+4, +3) <+3 STR> before I descend to D:67, where running into the cat lord forces me to teleport and escape in a newly created staircase that I build to D:68. On D:68, I find and quaff-id a Potion of Experience, althought it does not take me to level 34. Nothing else was found except a scroll of *Enchant Weapon*, which I put towards my arrows to little effect, as they only gained +1 to hit and nothing else. On D:69, I find two Potions of Wisdom and drink them, wishing they were potions of Strength before I find the staircase and descend. D:70 had a spare Rod of Teleport Other, which I enthusiastically take before heading to D:71. It is there that I take out Akhorail the Blind, who drops nothing of note to make up for the loss of arrows that I spent wasting on this guy. I do get to level 34 from the kill though. I also find the Resistances of Scarabtrices on the level, which provides me with much needed temporary resistance spells and proceed to D:72, where I finally waste Khim, Son of Mim, who drops a Caestus of Free Action (+0, +3) [5, +10]. I also find the Lance of the Eorlingas (3d8) (+13, +21) <+2 STR, +2 DEX, +2 speed>, which could be a decent weapon if I was to find more strength. D:73 had virtually nothing nearby, so I quickly descended to D:74, where an acid dragon room spilled out and threatened to overwhelm me, prompting me to teleport away and get to D:75, pronto. D:75 had a vault that contained Harowen, the Black Hand and Ungoliant the Unlight, both of which I teleport away to explore the vault. The vault contained a Potion that was a Potion of Life when quaff-id'd, a Long Bow of Extra Might (x4) (+24, +15) <+1>, and a Potion of *Enlightenment* that allowed me to find the presence of two Potions of Healing, which I use when I get cornered by a group of chaos hounds, a Potion of *Healing*, and a Potion of Experience, which I quaff. I then create a staircase to D:76 and descend, where I *finally* find and quaff a Potion of Strength. I then proceed to D:77, where I find 24 desperately needed Arrows (+6, +3) and descend to D:78, where I find a stack of mithril arrows and kill the Balrog of Moria to get to level 35, who drops the ring of fire 'Narya' (+2, +2) <+1 all> <+5 speed>, filling my pack to bursting. After killing a Dracolich, I then decide to Recall back to deposit my items and refill on my consumables.
Since right now, I have access to over +30 speed if temporary speed boosts are included, I think the plan is to get to D:98 and collect the following in preparation for the final battles:
10 Potions of *Healing* (So I should get at least 4 more than what I have)
3 Potions of Life
5 Scrolls of Mass Banishment
4 Scrolls of *Destruction*
I also plan to get to level 40 before taking on Sauron before the final battle since I really need the extra shot ability granted at that level.
I do not think I accomplish any of the above goals in this run, since weâre talking about covering 20 dungeon levels that I might potentially stop to collect items along the way. But I think I'm pretty confident that this character can do it PROVIDED I DO NOT SCREW THIS UP. Once I get to D:98, I will stairdance like hell and hope that I don't get instagibbed by any of the uniques that I run into.
The ladder has been updated with Duntir's status, and any input to refine this strategy is welcome.
Last edited by wizard44; April 22, 2019 at 21:17.
|April 22, 2019, 10:07
Join Date: Feb 2016
Posts: 140
Narya grants telepathy so you can switch to Holhenneth for pConf + pBlind (you lose 1 INT but it's worth). It also gives iFire so no need for extra copies of the books.
As others said your biggest weakness is CON, too many monsters can instakill you. Besides a CON ring, also dwarven shields or one of the artifact shields Thorin/Elros/Haradrim would help (it's pretty unusual that you still use a simple "good" shield).
Potions of Life are rare, so I would not make it a goal to accumulate x of them. If you find them it's nice, but if not, don't worry.
|April 22, 2019, 10:36
Join Date: May 2012
Location: Adelaide, Australia
Posts: 2,318
I've never used life in the final fight. Those few !life take a slot that could fit multiple !heal or !*heal so there's an argument for hoarding !heal and carrying !life for emergencies.
|April 22, 2019, 11:49
Join Date: Apr 2009
Location: Pisa / DL0
Posts: 894
Dive fast, die young, leave a high-CHA corpse.
You read a scroll labeled 'lol gtfo' of Teleport Level.
|April 22, 2019, 12:12
Join Date: Feb 2016
Posts: 140
Sustain is also not rare, just in this thread @ has STR + CON sustained by Narya and DEX by trickery. And it matters only if you plan to melee M anyway.
|April 22, 2019, 12:44
Join Date: May 2012
Location: Adelaide, Australia
Posts: 2,318
Yeah for melee I want at least at least str/con/dex. My last priest used OOD and it didn't matter. For a ranger it usually doesn't matter. I'm usually low enough level to TO Morgoth away and level up if I really get caught out.
|April 22, 2019, 14:19
Join Date: Apr 2007
Location: Seattle, WA
Posts: 5,737
Donated: $40
You need better CON. Fast. Speed 24 doesn't help you much at this point, with such lousy HP. You cant possibly kill any monsters with speed 20 or above anyway.
Replace that speed ring with a ring of CON. I am amazed you haven't found one of at least +4 yet.
|April 22, 2019, 14:44
Join Date: Apr 2008
Location: Germany
Posts: 1,691
This is the point where you feel powerful, but you are still very vulnerable due to your low hit points. It is a dangerous time.
At that depth, teleportation is not safe. It can easily land you in a situation where you die before you can react. If you get into trouble and have to leave this instance, use ?teleport level. (Also, collect ?*destruction* when you find them). If you have more than one turn, use _*destruction*. There is another spell of interest in Mord´s - create doors allows you to block LOS on demand.
You next goal is to accumulate a setup that includes enough constitution to survive any of the big 1-hit attacks.
Untill you can do that, stay stealthy and low profile. Now your spear is the best choice not because of its speed, but because of its stealth bonus. That said, look out for weapons with a con bonus. Two points of con can make enough difference for you to want to swap later.
Going from 350 to 450 hps is not worth losing speed and stealth for - 600 is.
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Did you know that, in the U.S. alone, they are throwing out around a 1,000 billion (yes, that's a trillion!) disposable plates and utensils a year?
Our aim is to significantly decrease this wastage.
Our Leafplates™ are made from the naturally shed leaf sheaths of the Areca Palm Tree. Palm leaves have been used in India as plates and food vessels for hundreds of years, particularly for social events and celebrations. And now, as a by-product of over 750,000 acres of existing Areca tree plantations, we can bring you these totally compostable and biodegradable – and very stylish – disposable plates made without any chemicals, resins, dyes or synthetic materials.
- The palm leaves are simply collected, pressure washed, scrubbed, sun dried, then with the application of extreme heat and pressure, sterilised and formed into our plate shapes.
- All natural, no chemicals, resins, dyes or synthetic materials.
- And that also means they're an absolutely sustainable by-product that would otherwise have been discarded or burnt.
- When you're done with them, you can just feel good about disposing them! Just pop them on the compost pile or in the green bin and within 6-8 weeks they will fully biodegrade.
- We ship them via sea shipping containers directly from India to Australia. Container ships have the capacity to carry several large warehouses worth of goods on a single journey. A recent study by Lloyd's Register found that the carbon efficiency on a per-mile cargo volume basis has improved 75% in the last 30 years.
A truly sustainable eco-friendly product!


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ALL SPORTS FACILITIES ARE CLOSED THROUGH June 30, 2020
Community groups are invited to apply for one-time or occasional use of City outdoor basketball courts and/or sand volleyball courts.
1. Fill out and submit completed application. Application can be emailed to email@example.com or delivered/mailed to 1401 Olympic Blvd., Santa Monica, CA 90404. Please note that a completed application is not a permit and does not guarantee court will be granted to requester. Click here to fill out the Outdoor Basketball/Sand Volleyball Rental Application.
2. Community Recreation Office will process application and follow up with approval or declination notice. You will be notified by email if your application is approved or denied. Please allow up to 10 days for processing.
3. If approved, payment must be submitted in full by the due date. Payments can be processed with a credit card by phone, check by mail or in-person. Please make check/money order payable to the "City of Santa Monica" and include the permit number.
*Beach Volleyball Court Rental information (which is separate from the Sand Volleyball Court at Clover Park) can be found here.


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Finding Files within a Date Range
Here's a clever little trick I picked up from the Interwebs. While the find command doesn't allow you to specify date ranges explicitly, you can easily create two files with specific dates and use them with the -cnewer option.
Full article »
Killing the Windows Update Nag Popup
How do you tell the Windows Update popup that only gives you the options "Restart Now" or "Postpone" to simply just go away until you restart your computer yourself? With a simple command. Here's how.
Full article »
Color Scheme Tool
Here's a really useful online tool for choosing color schemes for web design. I don't often get too excited about web-based tools, but this one is awesome. It earns a place right up there with Adobe's kuler. Props to the creators.
Full article »


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Recent Posts
- Shayne and Jessica's formal birthday party
- Bottle-feeding a siamese cat.
- Sailing, whiskey on the rocks and Marilyn Monroe sunglasses.
- The perfect outfit for eating lobster.
- Lobster and pirates
- the goldfinger dress.
- a part of katy perry.
- Maid of the mist
- Monticello villa rotunda.
- Fifteen reasons why I love Charleston.
- Charleston, speak easy!
- Planet Hollywood.
- The black cat.
- Jellyfish in space.
- Pimpin like an amish
Fire, Walk with me
Tag Archives: Festival Mode et design
the goldfinger dress.
I was invited to see the Antoine Laoun show from the Vip section at Festival Mode et design in August and I took Jacqueline with me. I convinced her to wear black to look older because I was afraid they … Continue reading
JPG Parade.
Here's some pictures from the JEAN PAUL GAULTIER A/W 2011 show as well: Oriental. … Continue reading
Posted in Fashion events, To do in Montreal Tagged A/W 2011, Burlesque, catwalk runway, corset, design, fashion week, Festival Mode et design, glass bead pubes, Hat, Jean Paul Gaultier, magician, mode, Montreal, Nautical, Paris, pin up, stripes, tattoo Leave a comment


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A couple of months ago I noticed Tara Grubb – a libertarian candidate for The US Senate from North Carolina. Several web-notabilities – as Dave Winer and Dan Gillmor – talk a lot about this candidate from the Libertarian Party. She's very dedicated to securing the digital rights and net freedom – opposing all Congress-bills that's trying to narrow the space for free innovation on the net. Check out her arguments, they're good.
A journalist, Ed Cone from Baseline – a Ziff Davies techno-magazine – thinks that her succes in the medias is due to her writing a weblog about her politics and campaign. She's the first american candidate to do so. But if it will bring her to Washington D.C. on the day of election is another question. Her opponent Howard Coble – yeaaark a republican – has been elected for the Senate nine times.


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Today everyone is in the confused state of mind. On one hand there is an information bombardment and at the same time channels are open from all sides– mobile, internet, TV, newspaper and number of them. We get stagnated in the route somewhere, starting from data collection—-> Information—> knowledge—> integrated knowledge from operational point of view—> wisdom.
KMC (Knowledge Management Forum) is the platform to come out of this jargon and to find out ways and means to face the future world with courage and determination.
KMF for Adults
A group of interested people meet every month to discuss any facet of life. The discussion is triggered by a presentation by a group member.
A unique forum to discuss lifestyle changes for 21st century. It is a group of people thriving towards a knowledge based cultured society through regular discussions on varied subjects like arts, science, economics, philosophy etc.
For more details please contact – Mrs. Priyanka Patne – 9987069536
KMF for Youths
Young generation is the "Architect of the future world". We would like to propose an activity which will help to become aware of the immense responsibility and opportunity that awaits in front of the Youth.
Please Check Open Letter to Young Generation
KMF for School Children
The problem with today's education is well known. Children can rattle on any topic without understanding.More than that their emotional sensitivity is repressed by putting them in the race over the marks–> admission—> degrees —> package track. The experiment is being undertaken to arouse an emotive facet of their mind along with instilling analytical/intellectual capacities.
Read more about this on Non-Formal Education for School Students


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| 15.6°C Dublin
The music of Doris Day was the subject of a new show by former West End star Aileen Donohoe, who brought 'A Date with Doris' to the Jerome Hynes Theatre recently.
Featuring a variety of the Hollywood star's big hits, including a colourful 'Calamity Jane' section, the show is not so much a tribute act, but more of a carefully crafted thesis of admiration.
The show follows Aileen's antics in her apartment as she gets ready for a date, singing along with various tunes that reflect her feelings about the date, the man and everything else.
At first, the dialogue threw me a little but as the show went on, I began to appreciate the nuances of the writing. Our utterly likeable lead character is an out-and-out fangirl and everyone, no matter what age they are, knows what that is like. That notion of the avid fan, hearing a message in her heroine's music, is something that the show taps into very well.
It's also very effective, whether intentionally or not, of passing a subtle commentary on how much things have changed since the simple, old-fashioned romance of Doris Day's movies. While Aileen sings of her dream man wooing her, and her mother throws around quotes about marriage, her wry responses remind us that we are living in the age of Tinder and social media. As Aileen says herself, she'd be happy just to be able to update her relationship status on Facebook!
But, regardless of what the writer wanted to say with this piece, at its heart are the songs, which are flawless from start to finish. Aileen Donohoe's credentials speak for themselves and it's hard to find something that hasn't been said before about her - she is, quite simply, one of the finest stage talents Wexford has ever produced and it's always a joy to watch her perform. I found her rendition of 'It's Magic' especially spine-tingling.
'A Date with Doris' is a wonderfully warm and charming show that invites you into a different, more romantic era, while simultaneously retaining its grip on the present day. It is a nostalgic (even for those who aren't old enough!) and entertaining evening of song and theatre.
Wexford People


text: Politics / Mueller report Barr Is 'Slicing the Onion Very, Very Thinly' And other reactions from the media universe By Neal Colgrass, Newser Staff Posted May 1, 2019 7:00 PM CDT Copied Attorney General William Barr testifies during a Senate Judiciary Committee hearing on Capitol Hill in Washington, Wednesday, May 1, 2019, on the Mueller Report. (AP Photo/Andrew Harnik) View 1 more image (Newser) – Reaction to William Barr's appearance before the Senate Judiciary Committee is no calmer than anything else these days. "He must resign as attorney general," states NBC News analyst Mimi Rocah. "William Barr torched his reputation," cries the Washington Post. On the other side: "No, Bill Barr Didn't Lie or Mislead," per the National Review. Much of the discussion revolves around a letter from Robert Mueller criticizing Barr's four-page summary of the special counsel's report, revealed Tuesday night. What does Barr have to say about that? Did he lie in testimony last month when he said, "I don't know whether Bob Mueller supported my conclusion"? The real head-turner was likely Barr's characterization of Mueller's letter as "snitty." Let's start with that: "Barr seemed to be admitting, finally, that the letter was what it was: a diplomatically worded but pretty direct rebuke of him and his actions," writes Aaron Blake in the Washington Post. "...If only Barr had provided that fuller picture from the beginning." Read the next page


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KING AND QUEEN COUNTY, Va. (WRIC) — A 37-year-old woman is wanted in King and Queen County for five felony drug indictments.
Authorities are searching for Jessica Anne Billups who is described as 5'6, 280 pounds with brown hair and hazel eyes.
Billups may be driving a 2002 Cadillac SUV in white with large chrome wheels, with a Virginia registration, URT 1226 or a gray 2003 Toyota 4-door with a Virginia registration, UUM 8498.
Police say Billups may be in Williamsburg, Richmond or Middlesex area.
If you know any information regarding the whereabouts of Jessica Billups, contact the King and Queen County Sheriff's Office at (804)785-7400 or Mattaponi Crime Solvers at (804)769-3000.
Find 8News on Twitter, Facebook, and Instagram; send your news tips to email@example.com.


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Rockstar's announced a vinyl collection promoting Grand Theft Auto V landing on PS4 , PC, and Xbox One. The collection features 6 records, a booklet, and an exclusive lithograph. Rockstar told us there's only going to be 5,000 produced.Rockstar's also going to be releasing the collection in CD form, both vinyl and CD are in collaboration with Mass Appeal Records and will be available on December 9th at most online and physical record stores.
'The Music of Grand Theft Auto V' limited edition collections include 59 tracks with original music from A$AP Rocky, Tyler, The Creator, Twin Shadow, Wavves, Flying Lotus, Yeasayer and more. In addition, these limited editions will feature the original score composed by Tangerine Dream, Woody Jackson, The Alchemist + Oh No, mixed by DJ Shadow, along with the other incredible music featured in Grand Theft Auto V.
In even more awesome news, the following DJ's will be returning to add new radio content to their respective stations: Danny McBride (Duane Earl of Blaine County Talk Radio) and JB Smoove, (Dr. Ray De Angelo Harris of Chakra Attack).
The music nerd in us is stoked for this sweet collection, and even more for the enhanced version of Grand Theft Auto V, landing on PS4 and PC on November 18, and PC on January 27.


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In this episode of the Keiser Report from Pensacola, Florida, Max and Stacy discuss the 'birthering' of the Democrats as Keith Olbermann turns xenophobe, and conspiracy theories flourish in the media. They also discuss Russia's latest gold purchases. In the second half, Max interviews former Assistant Treasury Secretary under Ronald Reagan, Paul Craig Roberts, about the attempted Electoral College coup on Trump, and the differences between the last Cold War and the new one.
Check Keiser Report website for more: http://www.maxkeiser.com/
WATCH all Keiser Report shows here:
http://www.youtube.com/playlist?list=PL768A33676917AE90 (E1-E200)
http://www.youtube.com/playlist?list=PLC3F29DDAA1BABFCF (E201-E400)
http://www.youtube.com/playlist?list=PLPszygYHA9K2ZtV_1KphSugBB7iZqbFyz (E401-E600)
http://www.youtube.com/playlist?list=PLPszygYHA9K1GpAv3ZKpNFoEvKaY2QFH_ (E601-E800)
https://www.youtube.com/playlist?list=PLPszygYHA9K19wt4CP0tUgzIxpJDiQDyl (E801-E1000)
https://www.youtube.com/playlist?list=PLPszygYHA9K302vF9LY8cZJ4_VJB8P347 (E1001 – Current)
RT LIVE http://rt.com/on-air
Subscribe to RT! http://www.youtube.com/subscription_center?add_user=RussiaToday
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RT (Russia Today) is a global news network broadcasting from Moscow and Washington studios. RT is the first news channel to break the 1 billion YouTube views benchmark.


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General Dynamics Awarded $719M for Planning Yard Services for DDG 51-Class Destroyers
The U.S. Navy announced that General Dynamics Bath Iron Works (BIW), a subsidiary of General Dynamics (GD), was awarded a contract to continue providing planning yard services for DDG 51 Arleigh Burke-class guided missile destroyers.
The contract is valued at $126 million for the first year with four option years which, if exercised and fully funded by the Navy, would bring the total value of the contract to $719 million.
Planning yard services include design, material kitting, logistics, planning and execution. The majority of the Planning Yard services work will be performed in Maine.
Bath Iron Works also currently manages post-delivery maintenance and modernization activities for DDG 1000-class ships and LCS-class ships.


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July 15, 2014 BY ehloknows / 0
Jordan Brand has given us some enticing hybrids in recent years, as they've continuously altered preexisting retro releases by combining the most prominent features to give us a totally new creation. The Air Jordan Future Flight Remix fits somewhere in that category as the sneaker combines the Air Jordan 5, Air Jordan 15, and the Air Jordan 22. The first installment will get a "Thunder" like aesthetic thanks to a black leather upper with an Air Jordan 5-inspired mesh ventilation unit on the side panel while a yellow midsole offsets the icy outsole. Stick with us for more images of this upcoming Jordan release in our gallery and grab a pair next weekend at select retailers like Nohble.
Source: Nohble
Air Jordan Future Flight Remix
Color: Black/Vibrant Yellow-Cool Grey
Style Code: 679680-070
Release Date: 07/23/14
Price: $160
Filed under: Air Jordans


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Glenn Hawkins
Are you in a band?
What was your first instrument?
The most embarrassing guitar you've owned?
A half-size red strat!
Favourite pedal?
Pigtronix Philosopher's Tone Micro Compressor.
Current favourite amp?
What was the first CD you ever bought?
The Darkness - Permission to Land.
What's your most played song?
Loose - The Stooges.
Last track played?
Mark Kozelek - Astronomy.
What is the coolest gig you have ever played?
Cave Stage - 2000 Trees Festival.
Favourite horror film?
Child's Play.
If you were on Death Row, what would be your last meal request?
To be melted into caramac chocolate.
Who are three people or bands who have highly influenced you in music?
Stevie Ray Vaughan, Kurt Cobain, and John Frusciante.
Favourite all-time film?
In your opinion, the best all-time album is...?
Black Album - Metallica.
If you could jam with any of your music heroes (dead or alive), who would it be?
BB King.
What would be your absolute dream guitar to own?
A Fender 1958 Stratocaster in Sherwood Green.
What's your best cocktail drink?
Woo woo.
Do you have any non-music related hobbies outside of work?
If you could live in any state in America, which would it be?
What's the best thing about working at PMT?
The gear! And awesome people to work with.


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Spring is the best time to take a look at the landscaping around your Asheville, North Carolina, home. As you choose your flowers and plants for the new growing season, take a moment to consider both the aesthetics and functionality of each option. Find out how landscaping choices can offer smart energy savings for your home.
Shade Your Air Conditioning Unit
Take a closer look at your outdoor air conditioning unit and its location. Does your unit get full sun for a significant part of the day? If so, you are probably not getting as much energy efficiency from your unit as you could. A unit in direct sun will have to work harder to cool your home than a shaded one, even when you have a well-maintained system.
You can shade your air conditioning unit in a few ways. First, look for a solution that works well with your landscaping style. Perhaps a mature hedge will offer the height to block the sun's rays. If vegetation isn't your style, consider a lattice covering. Whatever your choice, make sure the unit has a few feet of room on all sides, so you're not sacrificing airflow for shade. There must also be enough space for your technician to access and work on the unit.
Add Solar Lighting
To keep your home and yard well-lit, you don't have to consume energy. Consider the switch to solar lighting for your exterior. You can add solar lights along your walkways, steps, or around your door to illuminate the home for security — or in the garden for a whimsical and aesthetic touch.
Any area that receives substantial sunlight is the ideal placement for solar lighting but don't tuck these lights under trees or awnings. While not all areas are suitable for a solar lamp, there are many spots that can support these lights in your yard.
Create a Breezy Tunnel
In the summer, you want to direct cooling breezes toward your home. These breezes will reduce some of your need for air conditioning, particularly during the spring months when you can't decide whether to open the windows or turn on the air conditioning.
To create a refreshing flow of air, consider the direction that the wind typically blows near your home. Plant trees or shrubbery on either side of your home to direct breezes toward the house.
Cultivate Cooling Vines
Vines can create a shady wall around any part of your property that needs some extra cooling. While trees may take several years to offer a significant amount of shade, vines can offer energy-saving benefits in their first year of growth.
Place a lattice, trellis, or container planting where you want to encourage some shady growth. Plant vines near sunny windows or use them to create a green wall along one side of your porch to make a comfortable seating area for outdoor meals.
Add Well-Placed Trees
Trees are a long-term investment for your home's energy-efficiency needs. Shading the windows that receive the most summer sun can also reduce your home's air conditioning costs.
Deciduous trees are the best option for North Carolina residents. These trees shed their leaves annually, providing a shady canopy in the warm summer months, but letting the sun shine through to warm your home in the winter.
If you are concerned that trees are too big of an investment, consider the fact that adding three trees to your landscaping can help you cut your energy expenses by $100 to $250 a year, according to the U.S. Department of Energy.
Want to learn about more ways to improve energy efficiency around your Asheville home this spring? Contact the home heating and cooling professionals at Gentry Heating Inc. today at 828-581-4045. Our team can help you to discover ways you can keep your HVAC system operating efficiently each season.
Image provided by Shutterstock


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This trip will take you on an unforgettable cycling adventure in the southernmost lands of Greece – Peloponnese peninsula. The varied landscape including beautiful sandy beaches, coves, crystal blue waters, high rocky mountains, green coniferous forests and mediterranean vegetation combined with the ancient historic remains of the regions such as old Venetians castles, ancient theatres, the Towers of Mani and Byzantine fortresses will enchant your minds and spirit forever. You will bike on nice coastal roads winding up and down overlooking the sea, cross the two highest mountains of Peloponnese, explore isolated one line mountain roads with challenging ascends and descends among pristine mountain villages and all of it flavored by the typical Greek cuisine and culture. What is more you will have the chance to feel the lively spirit and buzz of the Greek capital – Athens and visit its most interesting sites.
Tour Highlights:
♦ Methana island - is a unique destination that charms the visitor with its volcanic landscape, healing hot springs and beautiful beaches.
♦ Epidaurus theater - is one of the most important ancient sites in Greece, with an almost perfectly preserved amphitheatre built 2,500 years ago and still hosting Greek dramas today. It is a Unesco world heritage site.
♦ Elona monastery – founded in 15-16 c. the monastery is built in a high rock cliff resembling a hanging balcony.
♦ Pirgos Dirou caves – one of the most amazing cave systems in Greece. It is 5 km long with underground river and lake. It was home of the Neolithic people (4000-3000 B.C.). The visit includes a boat ride and short walk.
♦ The Towers of Mani – about 800 Byzantine towers built in the period13 -18 c. are scattered all over Mani peninsula. They are found everywhere in villages, mountains, on seashores and are an expression of the fighting spirit of the region.
♦ Taygetos mountain – it is the highest mountain in the Peloponnese, reaching 2,407 m - Profitis Elias summit and 100 km long. The mountain got its name after nymph Tayget, the daughter of Atlas. It is a famous hiking destination and was ones one of Sparta's natural defenses. The Taygetos flora numbers about 160 Greek endemic plants out of which 28 exist only on Taygetos.
♦ Athens - the capital of Greece, the birthpalce of civilization.
Trip plan:
Day 1. Athens
Arrival in Athens airport. Accommodation in hotel in the city center. Free time for sightseeing.
Day 2. Epidaurus theater - Methana volcanic island
Transfer to Kiras Vrisi (80 km). Biking on coastal roads to Methana volcanic island with possible stop at the ancient Epidaurus amphitheater . Overnight in Methana volcanic spa town.
Cycling distance: up to 90 km, Uphill/downhill; 1100/1100m
Day 3. Nafplio - Tyros
In the morning we start with a short transfer back the road you cycled yesterday. You get on the bikes and following isolated mountain roads reach the beatifull town of Nafplio. Here we can climb up to Palamidi fortress. We continue biking on a nice coastal road with views to Agrolikos gulf. Soon you reach the coastal slopes of Parnonas mountains and finish cycling in Tyros town.
Cycling distance : up to 120 km, Uphill/downhill; 1100/1250m
Day 4. Leonidio - Elona monastery - Parnonas mountains - Gythio
Today we have the first challenging ride on a panoramic road crossing Parnonas mountains. Enroute we visit the picturesque Elona monastery built in the rocks. We pass by the peaceful mountain village of Kosmas and soon reach the highest point of the road -1200m. From there we go downhill to the seaside again – Lakonikos gulf and Gythio town.
Cycling distance: up to 99 km, Uphill/downhill:1500/1500m
Day 5. The towers of Mani - Diros cave
Today we explore the Mani peninsula with its Byzantine fortresses, churches and towers and cycle to the southernmost point of Peloponnes – Marmari. We follow scenic coastal road in the foot of the mountains reach the southernmost village of Peloponnes and bike North on another picturesque road with visit of Pirgos Dirou cave enroute. Overnight in the picturesque Limeni village hotel complex built in Byzantine style.
Cycling distance: up to 120 km, Uphill/downhill:1600/1600m
Day 6. Kardamyli - Kalamata
We continue biking on coastal roads going inland from time to time passing through intersting Byzantine style villages and ancient remains on the way. We stop for lunch at the beautiful town of Kardamyli. The cycling ends in Kalamata town, where we spend the night.
Cycling distance: 77 km, Uphill/downhill:1000/1000m
Day 7. Taygetos mountains - Sparta - Athens
Today is the most challenging day as we climb the gorge of Taygetos mountain and reach elevation of 1300m. Nice mountain sceneries at all directions. Downhill ride to Sparta town. Transfer to Athens. Accommodation.
Cycling distance: 70 km, Uphill/downhill:1700/1500m
Day 8. Departure
Free time in Athens. Transfer to the airport for departure.
Included in the price: all ground transportation including airport transfers and luggage transportation, 7 nights in double room in family hotels/pensions on BB (breakfast included), English speaking guide, map and route notes
Not included: bike rental - Category 1: 60 EUR, Category 2: 40 EUR, flights, insurance, lunches and dinners, entrance fees, tips, personal expenses, helmet: 5 EUR (week)
Good to know:
♦ Bikes: We encourage you to bring your own road bike or rent one from us.
♦ Road conditions: We use coastal asphalt roads in excellent conditions,isolated one line mountain roads in realatively good conditions (some bumpy sections are possible), some with serpentines and lots of sharp curves. Some of the routes include sections with steep ascends/descend . Most of the roads are quiet and calm with low traffic in the tour's active season. Traffic can be busier when passing trough a bigger village or town. The tour can be done with a road bike or hybrid/trekking bike.
♦ Guide/driver: All bikers receive detailed map and route description. The guide with the supporting vehicle and the luggage inside checks several times a day if everything is OK with the group, accompanying them for breakfast,and helping arranging lunch and dinner and giving them talks by the most interesting sites en-route.
♦ Routes: Routes difficulty and length can be altered according to the cyclist physical conditions and experience. Some parts can be skipped using the supporting vehicle.
We recommend trip in the period: April - May ; September - November
Necessary equipment: All riders must wear a helmet at all times riding. We encourage riders to bring their own helmets or use one of ours. Cycling gloves, breathable clothes, waterproof gear, cycling shoes/trainers, swimming suit sunscreen lotion; sunglasses with UV protection, (For the full list with recommended items see "General" in the trip dossier).
This tour is for experienced bikers used to long distances on mountainous roads including either consecutive and long continuous ascends and descends. Total altitude displacement per day vary from 2000 to 3200 meters. The routes include some steep winding descends. However less experienced bikers can shorten the rides by skipping the most difficult parts using the supporting vehicle.
06.01.2020 17:00
About 30 years ago a flawed reactor design in combination with some serious human mistakes led to an accident at the No.4 nuclear reactor in the Chernobyl Nuclear Power Plant in northern Ukrainian SSR. It became the worst nuclear disaster in history and resulted in the deaths of hundreds of people and the evacuation of about 110 000 more. Ever since then it has been a subject of an...
31.12.2019 17:00
"The Silk Road" is a term that conjures up fairytale-like images of long camel caravans travelling through bare deserts, of brave adventurers and merchants bargaining in exotic oriental markets. This network of routes, which stretched about 11 000 km (7 000 miles) and connected the East and the West, is a milestone in the development of the modern world and the...
11.12.2019 09:52
Can you name the country with the most pyramids in the world? Nope, it's not Egypt. The country which holds this record with more than 200 pyramids is actually Egypt's southern neighbor – Sudan. Though not as big as the Egyptian ones, they are just as impressive and have just as intriguing history, dating back to 8th century BC, to the kingdom of Kush. There are many reasons...
29.11.2019 17:30
Every year on the 19th of January a procession of priests, locals and visitors all chanting, singing and dancing enthusiastically fills the streets of the Ethiopian cities. It's the celebration of Timket, or Epiphany – the biggest and most anticipated religious event in the Ethiopian calendar. It commemorates the baptism of Jesus in the Jordan River and is the day when...


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to foster and encourage steam boating and the building, development, preservation and restoration of steam boats and steam machinery
to stimulate public interestin steam boatsand steam boating
to promote high standardsof workmanship,safety and seamanship
On the evening of Monday August 10th Mr Gordon Watson, Chief Executive of the Lakeland Arts Trust, will talk to us after dinner about the status of the 'Windermere Jetty' project - previously know to us as the Steamboat Museum. SBA Members are encouraged to come and book dinner for Monday night.
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Kristy Tonino
Teachers Assistant
Personal Bio
My name is Kristy Tonino. I am thrilled to be a part of the Atlantis Prep Team! I graduated from Lynchburg College in Virginia and have a BA in Child Development/Early Elementary Education. I have taught Pre-k for many years and also have experience as a Curriculum Planner. I live in Howell with my husband Vince and my three children Avary, Sophie and Billy. My girls went to Atlantis Prep too!


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Prior to our PerfectWater filtration system, our water was cloudy, unpleasant by taste and smell. Now that we have been with PerfectWater for nearly six years we are perfectly satisfied with the system and the customer service. We would highly recommend them to anyone needing clean and purified drinking water.
— Laura Furderer


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Simeón Ola
Simeón Ola
|Municipal President of Albay
|In office
|Personal details
Simeón Ola y Arboleda
September 2, 1865
Guinobatan, Albay, Captaincy General of the Philippines
|February 14, 1952 (aged 86)
Guinobatan, Albay, Philippines
| Katipunan
Philippine Republic
Simeón Ola y Arboleda (September 2, 1865 – February 14, 1952) is a hero of the Philippine Revolution and was the last general of the Philippines to surrender to the American forces after the Philippine-American War.[1]
Simeón Ola was born on September 2, 1865 to Vicente Ola and Apolonia Arboleda. He was enrolled in Mater Salutis College Seminary and studied Philosophy, but didn't finish the course. He joined the local branch of the Katipunan in his hometown province of Albay and later became the leader. With the help of a parish priest he was able to acquire arms to support his men. He was promoted to the rank of captain after the battle of Camalig in Albay, 1898 and again promoted to the rank of major after a daring ambush mission that led to the capture of three Americans. He was also the leader of the subsequent valiant attacks on Albay towns namely, Oas, Ligao and Jovellar. He later surrendered on the condition that his men would be granted amnesty. He was put on trial and was proven guilty of sedition and was sentenced to thirty years in prison. In 1904, he was given a pardon and returned to his place of birth and became the municipal president. The regional police command in Legazpi City was named after him.
Simeon Ola died on February 14, 1952 and was interred at the Roman Catholic Cemetery of Guinobatan.[2]
- ^ http://www.mb.com.ph/issues/2005/12/21/OPED2005122152182.html
- ^ "Simeon Ola". Retrieved September 23, 2009
|This article about a mayor in the Philippines is a stub. You can help Wikipedia by expanding it.


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Fallout 76 may not have had the launch, reception, or reviews that Bethesda intended it to, but that doesn't mean that players aren't finding their own ways to have fun within the game.
YouTuber TYR has managed to find a way to get his character to actually fly within Fallout 76, which is definitely one way to explore the map.
By using a combination of the game's mutations and perks – and utilising the help of some friends – TYR managed to soar across Fallout 76 in style.
Check out the video below to see him in action.
TYR explains the glitch is only for high-level players. You'll also need to have the Marsupial mutation (improves the height of jumps) and the Bird Bones mutation (slows down falling).
Combine these mutations with the Strange in Numbers perk card, and you and your friends will see an increase in their effectiveness. You'll need to partner up with at least two buddies if you want to spread your wings and fly though.
The flying is then achieved when "everyone on your team shares that perk card, that just keeps on boosting up and up and up, and you fall even slower and jump even higher."
In the comments section of his video, one viewer writes: "It looks fun. So it's bound to be patched out by Bethesda."
This could be the case, as Bethesda is keen to roll out all the necessary updates and patches to make the experience a better one for its players.
A glitch for the in-game public event known as Feed The People has officially been 'fixed', meaning if you or anyone else on the server completes the event you'll no longer get a can of stew. Previously, just being on the same server as players who completed the event meant you'd find a tasty can of stew in your inventory.
However, being a bug, it's now been removed thanks to Bethesda's latest Fallout 76 patch. Now things are as they "should" be – only players who complete the event get the can of stew. Naturally people are pretty p*ssed off that they have to say goodbye to the random stew-drops in their inventories, and players want the mechanic brought back.
Maybe if we ask really nicely?


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The power of industry experience is perspective - perspective we bring to help you best leverage your own capabilities and resources.
12 October 2018
The ATO's final guidance in relation to the central management and control test of corporate residency confirms that it will adopt a stricter interpretation of the rules on foreign incorporated companies claiming to fall outside the Australian tax net on the basis that they are non-resident taxpayers. There is however a transitional period that expires on 21 December 2018 (the draft PCG states 13 December 2018 but it is expected to be about 21 December 2018) that will allow certain companies to apply the old rules. Taxpayers should therefore contact BDO immediately to examine the management of their foreign operations.
Where a company is an Australian resident for tax purposes, it will be taxed in Australia on its worldwide income and where it is a foreign resident for tax purposes, it will be taxed in Australia only on its income sourced in Australia. The definition of "resident of Australia" for tax purposes includes a company that is not incorporated in Australia where it
The Australian Taxation Office's (ATO) previous interpretation in tax ruling TR 2004/15, issued on 20 October 2004, was that a foreign incorporated company that has major operational activities (e.g. major trading, service provision, manufacturing or mining activities) outside Australia would not be a resident of Australia because it was not considered to be carrying on business in Australia, even though its central management and control may be in Australia. However, on 16 November 2016, the High Court's decision in Bywater Investments Limited & Ors v. Commissioner of Taxation; Hua Wang Bank Berhad v. Commissioner of Taxation(Bywater)indicated that a company not incorporated in Australia and without its major operational activities in Australia will be carrying on business in Australia if its central management and control is in Australia.
The Bywater case also confirmed that a company will not necessarily have its central management and control where its board meets, if it is apparent that the decisions are in fact made by someone else. This point was included in TR 2004/15 but it did not have much relevance in cases where the company had its major operational activities outside Australia, because TR 2004/15 also said that, in such cases, the company was not necessarily carrying on business where the central management and control was located. However, following the Bywater decision, the ATO had to reconsider this view. Therefore, it can no longer be assumed that because a company is not incorporated in Australia (with foreign directors and board meetings held outside Australia) the company will be a non-resident for Australian tax purposes if it could be concluded that the real decisions of the board are made by someone else in Australia. An analysis of all relevant factors is required to determine whether the real central management and control of the company is situated in Australia.
Following the High Court's decision in Bywater, the ATO withdrew TR 2004/15 and released draft tax ruling TR 2017/D2 which extrapolates from the Bywater decision, reverses the ATO's previous position and effectively combines the 'carrying on a business' and 'central management and control' tests by concluding that a company will be carrying on business both where its central management and control is locate and where its major operational activities are located.
On 21 June 2018, the ATO released a final taxation ruling TR 2018/5 which finalised TR 2017/D2 and confirmed that any entity which has its central management and control located in Australia and carries on business (anywhere in the world) is an Australian tax resident, subject to any double tax agreement (DTA), even where the company's business (active or passive) is located in a foreign jurisdiction. TR 2018/5 is broadly consistent with TR 2017/D2 with some changes to format and some clarification changes.
Some of the important comments in the final ruling include:
TR 2018/5 further clarifies that the question of 'residency' will ultimately turn on the individual facts and circumstances and "no single factor alone will necessarily determine where central management and control of a company is exercised. The relevance and weight to be given to each will depend on the facts and circumstances of the case and surrounding circumstances." Usefully TR 2018/5 also provides guidance on the matters most likely and least likely to influence a court's decision and also contains specific examples of what does and does not constitute an act of central management and control.
TR 2018/5 applies from 15 March 2017, being the date of release of the ruling in its draft form (TR 2017/D2) and also the date of withdrawal of the ATO's previous ruling on central management and control (TR 2004/15). BDO note that taxpayers that previously relied on TR 2004/15 should revisit their positions as a matter of urgency but also note there are some practical approaches that can be taken under the ATO's Draft Practical Compliance Guideline PCG 2018/D3 that also provides transitional treatment for companies that relied on the now withdrawn TR 2004/15, as discussed below. Taxpayers can also take comfort in knowing that if they made changes to corporate governance procedures for foreign incorporated companies, ATO compendium TR 2018/5EC clarifies that the ATO will not apply Part IVA changes in how a company is managed merely in order to ensure that it remains non-resident after the withdrawal of TR 2004/15.
Draft Practical Compliance Guideline PCG 2018/D3 was issued the same day as TR 2018/5, with practical guidance to assist foreign incorporated companies determine whether they are residents under the central management and control test of company residency in subsection 6(1) ITAA 1936. Draft PCG 2018/D3 simplifies the approach taken in TR 2018/5 by stating that the location of a company's central management and control is determined by reference to:
PCG 2018/D3 notes that most companies should have little difficulty identifying where central management and control is located as this will normally be where the directors make their decisions. However, if there is some lapse in directorial standards or corporate governance, unusual facts such as the directors' role being usurped by outsiders, or control and direction being exercised in multiple places, it may be more difficult to identify the location of a company's central management and control. To assist PCG 2018/D3 contains 14 examples covering various scenarios that demonstrate the application of TR 2018/5, which reflect the ATO's focus on 'high-level decisions'.
PCG 2018/D3 also contains a compliance concessions saying the ATO will not apply resources to review or see to treat a foreign incorporated company as a resident applying the central management and control test where the company:
This means that most subsidiaries of public companies that have appropriately documented their board meetings should have a good level of comfort that their residency position should not be challenged. BDO also note that unfortunately, there is no such concession for private company groups other than under the transitional compliance approach as discussed below.
PCG 2018/D3 also has a transitional compliance approach where a company can continue to rely on withdrawn TR 2004/15 where immediately prior to the withdrawal of TR 2004/15, the company had relied on that ruling. The transitional period is the period between and including the date TR 2004/15 was withdrawn (15 March 2017) and 21 December 2018 (the draft PCG states 13 December 2018 but it is expected to be about 21 December 2018). This means that taxpayers needs to review existing governance protocols and if required make any necessary changes during the next few months. There are a number of strict conditions that must be satisfied before a foreign incorporated company can qualify for the transitional compliance approach, and it will be important for companies to document compliance with these requirements.
Under the new approach in TR 2018/5, it is more likely for companies to have domestic tax law residency in two countries therefore the relevant DTA should be considered to determine whether a tie-breaker exists. However, many DTAs rely on place of effective management as the tiebreaker, which is a similar concept to central management and control. In some cases, it may be worthwhile to consider any positions that identify differences between these two concepts.
TR 2018/5 reverses 14 years of accepting that the central management and control test will only make a foreign company a tax resident of Australia if the company actually physically carries on business in Australia, in favour of the approach that if central management and control is in Australia, that is an act of carrying on business in Australia. This change causes more problems for Australian owned multinationals, rather than foreign owned because they are far more likely to have some Australian directors or group policies that make it more likely that the Australian parent's views for its foreign subsidiary will be followed. However, most Australian multi-national groups should be able to deal with these issues if they obtain appropriate advice of what they need to do to show the directors of their foreign subsidiaries were making the board decisions outside Australia.
The ATO's new guidance is a timely reminder for Australian taxpayers to carefully examine the management of their foreign operations. Given that Australian tax resident companies are taxable in Australia on their worldwide income, the consequences of not having adequate controls and protocols in place to ensure that the central management and control of a foreign company remains outside Australia can be severe. However, the impact of ATO's new approach in relation to foreign operating subsidiaries of Australian groups, with business operations, activities and directors overseas can be alleviated under the foreign branch rules in the tax legislation, provided they obtain appropriate tax advice.
Foreign incorporated companies will need, at a minimum, to:
BDO anticipate that this will lead to additional costs and red tape for many Australian companies with offshore operations and aspirations. BDO can assist taxpayers with revisiting governance, systems and processes in relation to the management of foreign incorporated companies as a matter of urgency given the tight 13 December 2018 deadline. Taxpayers have less than two months to utilise the transitional compliance approach, to adjust directorial, management and documentation issues to reduce the risk of Australian resident status.
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Monday, September 29, 2014
We have been having the most wonderful fall weather here lately. It has been in the 70's and sunny everyday, perfect weather. It has been perfect weather for watching my kids in their sports activities too. But sadly my son broke his elbow playing tackle football, so our evenings have gotten a lot less busy. Poor kid is out for the rest of the season. He has been a trooper though, never complains not even when he broke it... three week ago. Yep he walked around with a broken elbow for two weeks and never complained. We just noticed he was favoring it during a football game, such a tough kid. Glad it is a quick recovery because he can't sit still. I told him no football or soccer on recess but he figured tag was fine which evolved into tackle tag...seriously. He came home the other day with grass stains on his splint. I hope he heals fast!
It is taking me much longer to get in my groove now that all the kids are back in school, but I am trying to cut myself some slack and try to enjoy it. I was really excited when Chairish contacted me to put together a style board using some of their bar stools. Never heard of Chairish? Me either, but I love it and I am sure you will too. Chairish is a fun place to buy and sell vintage furniture and decor. They can help facilitate the whole process. They have an amazing selection of bar stools! I picked one of my favorites for the style board, but it was not easy.
BAR sign, rug, chandelier, pouf, bar cart, decanter, wine holder, tray, wine glasses, coffee table, bar, bar stools
It was really fun putting everything together. What could be better than building a dream space. I hope you will check them out, you can get lost looking around.
I hope you have a wonderful Monday!
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Create a journal entry: Define your goals
Please note in your journal what drives you to take part in the online course Chinese Contemporary Art Award and what goals you want to achieve with the course.
Why am I taking this course and what goals I would like to achieve?
The Chinese contemporary art market has exploded over the last decade. There is a growing interest from both Western collectors and those from mainland China. With a not very long history, it has already become a very important part in the art market. I am interested in Chinese contemporary art because, at the beginning, was out of curiosity: why is everyone crazy about it? After looking more into it, I started to be attracted by it. It is not only about it's market value & popularity, but through many of the Chinese contemporary art pieces, viewers are able to understand more about the history (especially after Cultural Revolution), society and political issues of China.
I am very pleased to know about this course after attending a public workshop at the Connecting Space in Hong Kong on The Sigg Collection. I am also very impressed with the effort and generosity of Mr Uli Sigg, in developing and promoting Chinese contemporary art.
Welcome again, Winny!
"It is not only about it's market value & popularity, but through many of the Chinese contemporary art pieces, viewers are able to understand more about the history (especially after Cultural Revolution), society and political issues of China."
Dear Winny,
thank you for this statement. I often try to read art as a vehicle to to gain insight, understanding and a bit of knowledge about societies and the people that make them. I am really interested in different art forms such as community based art or art that uses certain cultural techniques. In this context, I just read about an exhibition that is currently running in HK. It is open until 24 April and is called "Hack Space" at the K11 Art Foundation Pop-up Space. http://www.k11artfoundation.org/en/programme/hack-space-2/
The exhibition ist curated bei Amira Gad and Hans Ulrich Obrist, it "takes at its core the theme of hacking space – the idea that place, territory and infrastructure can be radically adapted in unorthodox ways to solve problems. Through an unconventional organisational, social and spatial arrangement, the hacker-like "Shan Zhai" principle is an underlying link between the exhibited works in HACK SPACE."
Unfortunately, as I am in Zurich, I cannot go and have a look...Have you seen it maybe?
Warm Regards,


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There's just something about white...the absence of color...that is so clean, so modern, so fresh. We loved partnering with The Mayo Hotel to create this amazing White Wedding photo shoot for The Brides of Oklahoma Magazine. Take a look below at some of our favorite shots and feel inspired today!
Picturesque Photos by Amanda: Photography | Mayo Event + Design: Design, Styling, Venue, Catering | Redeemed Productions: Videographer | Party Pro Rents: Kid's table with kid's chiavari chairs, ivory lamour napkins, white sequin linens | Icing on the Top: Cake | The Inviting Place: Stationary, Menu | Mary Murray's Flowers: Floral | Empire Event Lighting and Design: Lighting | J.J. Kelly Bridal Salon: Flower girl dress, belt | Eventures Wedding Styling + Rentals: Lounge furniture, flower wall, bar, millwork panels, rugs, accent pillows, tables, ghost chairs, white pedestals
Details, details, details!
On this Wedding Wednesday let's talk details. If everything is in the details, then which ones will you choose? Our wedding expert Brittany Attaway can help you with making those important decisions. Looking for a jumpstart? Read about her tips on having an It-Girl wedding and when you're ready to make the plunge, give us a call!
{ coordinated and designed by Eventures + floral designs by The Fleuriste }
Being designers, we draw on inspiration from all around us. You never know where an idea will come from, so it's important to stop and take a moment to look around. Following us on our Instagram is a great way to see what's new and what we're working on. Also you never know when our fabulous stylists will make a surprise appearance!
Wishing you a happy and inspired Monday...
Custom design is our specialty. Did you know our team can create anything you can imagine? Whether it's an a baroque bar, pretty paneling, or circular seating, we work with a close team of creators to make your dream design.
Newly engaged? Make an appointment and see what our dream team can do for you!
So often, we hear clients tell us that they're so impressed with the "way it all comes together" for their event. It's easy for them to see our inspiration for their event, the exact layout we plan to use and even see the individual elements that we are utilizing in their design, but it's not always easy for clients to envision the finished product.
One way we are able to bring the look as a whole together is by having a Team of skilled professionals, combing over every detail in order to ensure that the proposed design will come together in a magical way. We don't get to that point with just one person's brainpower! It takes group creativity sessions in advance paired with onsite edits to really bring it all together.
When I arrive onsite during an install, my Team typically has the groundwork laid – the linens are in place, the lighting is illuminating the area and the stage is set. While they are masters of setting a room, it's my role to turn a critical eye to the design and add layers to the room or remove embellishments that just aren't quite right. It's the most integral part to our process, and our clients notice!
I always brag on my Team, because it truly is a group effort. They're not afraid to push the boundaries in order to create fresh and innovative ideas, and the best part…they're not afraid to hear my critiques. It makes them grow in their expertise and push themselves creatively, but most of all, it makes for one heck of an event!
~ Whitney


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At some point in time, smartphone and iPad users realize that there truly is a mobile app for just about everything, including addiction recovery.
Today's teenagers don't know a world without apps, so a mobile app that illuminates the horrors of underage drinking can't be a bad thing. But they are not just for the younger generation. Anyone who has suffered from drug or alcohol addiction will find a few apps that they can carry with them, which will help them no matter where they are.
So the question is sorting out the good from the bad. Here are a few that may be more useful than others.
The Drinking Mirror
This fun iPhone and Android app should definitely appeal to a younger crowd who may not always hear the message of how teenage drinking can lead to long term problems. Why not show them instead? The drinking mirror does just that, though it should be noted that this is a less-than scientific approach and is as much for entertainment as anything else.
The user just uploads a picture of himself or herself and puts in how many drinks a day they consume (honesty is important here.) The app will then estimate how that person will look after about a decade of alcohol consumption at that rate. The rate can be adjusted to see how fluctuating levels of consumption will make a person look over time and show the effects of alcohol on the body. An appeal to people's vanity is a smart move.
Check out The Drinking Mirror's website here.
What if a person has just left a recovery center and needs to know if their body is experiencing some of the telltale signs that a relapse might be just around the corner? The brainy folks at the Massachusetts Institute of Technology (MIT) have an app for that. MIT researchers have created a device – which must be worn on the user's arm in concert with the app – that monitors important bodily indicators, such as body motion, skin temperature and heart rate.
Because stress has often been associated with triggering a recovering addict's urge to use, the information provided by iHeal can warn the wearer that they are entering their "danger zone" and make the appropriate adjustments to their situation. Read more about it here.
Twelve Steps – The Companion
There are many 12-step based apps out there. Any search in iTunes or the Google Play store will reveal a plethora of choices, so which one is the best? It's hard to say, but "Twelve Steps – The Companion" hits the sweet spot of being both very comprehensive and fun to use. It was also one of the first recovery apps available and has been updated several times.
The first thing the user will notice is the home screen, where the recovering addict's sobriety stats are displayed in years, months, days and hours. In the "one day at a time" world of 12-step recovery, it can be a fun and uplifting moment to know that day 1,000 has arrived, for instance.
Additionally, the entire "Big Book" of Alcoholics Anonymous is included in the app, which can be very handy indeed to traveling alcoholics in recovery who can't carry a book everywhere they go. Many other accompanying staples of AA are included, such as the meeting preamble, the 12 steps and 12 traditions, and the AA promises. It is highly rated on both the Apple platform as well as Android.
Afternoon Affirmations
Everyone needs a little pick-me-up now and then; for those in addiction recovery, it needs to be in the form of something healthy and positive. That's where Afternoon Affirmations comes in.
Each day at 1pm, the app sends a series of inspirational quotes, photos and even a video to the user's smartphone or tablet. While certainly not meant to be the sole tool for those in addiction recovery, it can provide the perfect complement to an otherwise complete program. As of right now, this app is available only on the iOS platform.
Whether you are in recovery or thinking about getting treatment for your drug or alcohol addiction, these apps can support you and help keep you on the right path. As those who have been in recovery for years can tell you, every little bit helps. If you or someone you love is in need of alcohol or drug rehab, please click to contact the professionals at Cornerstone Recovery Center or call 1-888-711-0354 and take the first step towards the rest of your life.


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Investors interested in stocks from the Internet - Software sector have probably already heard of j2 Global (JCOM - Free Report) and Nice (NICE - Free Report) . But which of these two stocks is more attractive to value investors? We'll need to take a closer look to find out.
We have found that the best way to discover great value opportunities is to pair a strong Zacks Rank with a great grade in the Value category of our Style Scores system. The proven Zacks Rank emphasizes companies with positive estimate revision trends, and our Style Scores highlight stocks with specific traits.
j2 Global and Nice are sporting Zacks Ranks of #1 (Strong Buy) and #3 (Hold), respectively, right now. The Zacks Rank favors stocks that have recently seen positive revisions to their earnings estimates, so investors should rest assured that JCOM has an improving earnings outlook. But this is just one factor that value investors are interested in.
Value investors are also interested in a number of tried-and-true valuation metrics that help show when a company is undervalued at its current share price levels.
The Style Score Value grade factors in a variety of key fundamental metrics, including the popular P/E ratio, P/S ratio, earnings yield, cash flow per share, and a number of other key stats that are commonly used by value investors.
JCOM currently has a forward P/E ratio of 12.31, while NICE has a forward P/E of 27.75. We also note that JCOM has a PEG ratio of 1.54. This metric is used similarly to the famous P/E ratio, but the PEG ratio also takes into account the stock's expected earnings growth rate. NICE currently has a PEG ratio of 2.73.
Another notable valuation metric for JCOM is its P/B ratio of 4. The P/B ratio is used to compare a stock's market value with its book value, which is defined as total assets minus total liabilities. For comparison, NICE has a P/B of 4.35.
These metrics, and several others, help JCOM earn a Value grade of B, while NICE has been given a Value grade of D.
JCOM sticks out from NICE in both our Zacks Rank and Style Scores models, so value investors will likely feel that JCOM is the better option right now.
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Castle closed: Camden High's last days
Camden High - the Castle on the Hill - is out, not just for the summer, but forever. The iconic high school will be demolished with a new one to go up in its place. What does the Castle mean to its grads?
Carly Q. Romalino