Complete your yoga teacher training in one of the most beautiful places in the world. Spend four weeks at the incredible Indigo Yoga Resort in Mal Pais.
The course offers you the necessary skills and knowledge to begin work as a certified hot yoga teacher. In this 250 hour (RYT - Yoga Alliance) program, you will learn how to teach a hot yoga class, the anatomy and physiology of yoga science and the essential elements of yoga philosophy. You will also deepen your own yoga practice through intimate posture mechanics workshops, a variety of yoga classes and individual feedback.


The City of Surrey (the "City") seeks an experienced professional Consultant who will assist the City in developing taxonomy and information architecture for its website. The goal of this project is to provide a consistent, sustainable, and intuitive online experience to better assist users in finding content on the City's website (www.surrey.ca).
The City intends to reorganize the City's website (www.surrey.ca) and move to a new content management system (CMS) and content model in 2019. Following or in conjunction with the taxonomy exercise, the City is looking for a Consultant to assist with reorganizing the City's website to provide our internal and external stakeholders with a consistent, comprehensive, and task-orientated online experience to better assist in finding content and information for City services.
Awarded to: Graphically Speaking Services Inc.


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Home / Community Assistance / Community Assistance Case Studies / Project: Missoula, Montana
Project: Missoula, Montana
Activating Missoula's Russell Street for Pedestrian Mobility
Location: Missoula, Montana
Completed Date: Winter 2014
Lead Consultant: Progressive Urban Management Associates (P.U.M.A.)
Client: Missoula Redevelopment Agency and City of Missoula
See the Missoula video.
Download the Final Project Report.
View or download a complete description of New Mobility West pilot projects (pdf).
Russell Street is an auto-oriented corridor slated for reconstruction. How land develops in the corridor as Missoula grows will play a central role in determining future walkability.
Russell Street is one of Missoula's primary corridors, cutting through the center of the city and providing one of only five bridge crossings over the Clark Fork River. The corridor serves as an important connection between neighborhoods in the center of Missoula, the Downtown, and the commercial districts in the southern half of the city. Despite the centrality of the Russell Street corridor, its infrastructure has long been in need of investments to enhance its safety and character. The City recently underwent an intensive planning process alongside the Missoula Department of Transportation to plan for the streetscape's transformation into a more bikeable and walkable corridor. The next step needed was to create a plan for the land uses along the corridor so that Russell Street could ultimately redevelop into the vibrant neighborhood the community is hoping it will become someday.
The Missoula Redevelopment Agency and the City of Missoula sought recommendations to their zoning code and tax increment financing standards for the revitalization of Russell Street. To that end, New Mobility West hired Progressive Urban Management Associates (P.U.M.A.) to diagnose the current zoning code and lead a public design charrette. In October 2014, P.U.M.A. and NMW staff spent three days in Missoula for an intensive immersion and problem solving effort. In order to better understand the market conditions that are likely to drive redevelopment of Russell Street within the study area, P.U.M.A. conducted research on demographics and the retail market. Based on analysis of the market, demographic, and income data, and observed conditions during our site visit, P.U.M.A. identified key opportunities within the Russell Street study area that are favored by market conditions.
Russell Street cross-section. Construction will begin in 2016.
Comparing the community vision for the corridor, existing regulations, and the market opportunities in the current investment cycle, P.U.M.A. developed a range of recommendations for regulatory revisions and non-regulatory approaches. They included design standards encouraging pedestrian friendly buildings along Russell Street, identified as paramount to achieving the character the community expects and that appropriately complements the public investment in the street reconfiguration.
Some key recommendations:
Include street-facing entrances on new development to encourage pedestrian circulation from Russell Street into business establishments.
Update the development code to include pedestrian friendly facade treatments, such as the addition of windows, outdoor seating, public art, pedestrian scale lighting and building modulations.
Create incentives, which could be managed through the Missoula Redevelopment Agency, to spur pedestrian friendly development, such as fee waivers, expedited permitting, financing assistance, and cross-access easements.
For the complete list of reccomendations, read the report.
Copyright © 2019 New Mobility West. All Rights Reserved

redpajama_set_name: RedPajamaCommonCrawl


When thoughts of turkey, stuffing and pumpkin pie take hold, I know the season of SPARK has firmly arrived. It's time to gather friends and family to appreciate fall's last chill before the temperatures dip. Add the warmth of an outdoor fireplace, a fine vintage and immediately, everyone seems more at ease.
As we transition from fall into winter, a SPARK modern fireplace like no other architectural feature, draws us in and commands our attention. A thought-provoking sleek design for both public and private dwellings, it significantly transforms any environment and opens imaginative new design possibilities. Customized to fit seamlessly into any environment, our designs are a perfect blank slate to experiment with whether in a new-build or a retrofit, indoors or out.
On a more practical level, a SPARK provides weight, shape and equilibrium while creating structure, intimacy and a distinct minimalist point of view. Our fireplaces produce a spectacular ambiance and hold a unique aesthetic value that encourages spontaneous conversation, contemplation and well-being. Like a piece of art, a SPARK fireplace manifests itself as a focal point that draws the eye without compromising spatial harmony. Inherently beautiful, functional and energy efficient, our carbon footprint is small yet the benefits, immeasurable.
A SPARK makes ordinary get togethers truly extraordinary. And for that, I am thankful. I feel incredibly honored to work with such an exceptional team at SPARK and thank our loyal partners and dedicated clients who place their trust in us every day. Happy Thanksgiving.


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After you are a legal resident of your new state, be sure to change your address with the Social Safety Administration, Medicare and your overall health insurance coverage 't forget your retirement plans and any life insurance coverage businesses, also. If flying, your tickets may possibly even be bought for you in advance by the travel company. Get it accomplished at least 2 weeks just before travel to keep away from getting annoyed by the guys atR Tambo. A group can be formed with extended family members members, friends, colleagues or a group chosen by the organization who is arranging your travel. This may possibly be trivial, but is an critical element of your preparation & verify list for travel when pregnant. Book a qualifying cruise with American Express Travel and appreciate a wealth of further positive aspects and amenities. So how much spending budget you have in mind will also matter ahead of finalizing your travel plans.
The traveling wellness care profession can give a opportunity for wellness care workers such as RNs, LPN, Techs, physicians, dentists, and other people to discover an extra dimension of their professions. This article aims to give some hints and tips to make traveling by plane and these extended journeys by auto with your bad back a far better experience for you, as nicely as your back. I am a nurse cardiac technician from the Philippines and I am interested in functioning as a travel nurse.


For purposes of this list, we assessed potential as NHL prospects using the criteria whereby we ranked only NHL drafted or signed goalies currently playing in the WHL.
Pickard is a workhorse, appearing 60 games or more for the third straight season in Seattle. Last season, Pickard played 4,013 minutes, the second highest total over the past decade behind only Kevin Nastiuk of the Medicine Hat Tigers (4,056) during the 2003-04 season.
Despite the lack of team success in Seattle, Pickard has demonstrated that he has the tools to play at the pro level. The 6′, 196-pound Pickard was selected by the Colorado Avalanche in the 2nd round, 49th overall, at the 2010 NHL Entry Draft. From Winnipeg, Manitoba, Pickard's older brother Chet is currently toiling in the Nashville Predator's system after a successful career in the WHL with the Tri City Americans.
Calvin Pickard, who has signed with the Avs, has compiled a 23-35-1-1 record with a 3.54 goals against average in 60 appearances this season. While the numbers are not spectacular, his save percentage of .906 is indicative of his importance to the Thunderbirds. If there is one downside associated with Pickard's illustrious WHL career, it might be the reality that he has only appeared in five playoff games, given the T-Birds have missed post-season play since the 2008-09 season.
Nathan Lieuwen took an interesting road to his current position as a Sabres prospect, beginning with one season in the BCHL with the Westside Warriors. He became a member of the Kootenay Ice the next season following the likes of veterans Kris Lazaruk and Thomas Heemskerk (SJ). When Lazaruk was dispatched to the Kelowna Rockets in a trade, Lieuwen took over and has been the go-to-guy in Cranbrook ever since.
Last season, the Abbottsford, BC native was recognized as the WHL Playoff MVP after the Ice won the league title and advance to the Memorial Cup. After being bypassed twice, he was selected by the Sabres in the sixth round, 167th overall at the 2011 NHL Entry Draft as a 19-year-old.
Through 54 games this season, Lieuwen leads the WHL with a 2.38 goals against average and a .919 save percentage. With a record of 27-19-4-2 with three shutouts, Lieuwen is giving the Ice a chance to win every time out.
Another veteran WHL goaltender, Bunz has handled the bulk of work in Medicine Hat again this season. The St. Albert, Alberta native recently celebrated his 20th birthday, and given the success of overage netminders in the WHL of late, Bunz is yet another goalie playing a leadership role with his junior team this year.
Bunz has appeared in more than 50 games in each of the past three seasons. This year, in 58 games, he has compiled a 2.50 goals against average and a .923 save percentage. With a 39-15-2-2 record, Bunz has achieved a career high for victories in a season. Of note this season was a freak accident when Bunz was hit in the head by a puck while on the bench as the backup keeper for Team WHL during game one of the Subway Series game against Team Russia. He was unable to play the next night. Bunz was unsuccessful in his attempt to crack the lineup with Team Canada for the 2012 WJC, although he did attend the selection camp.
Bunz was selected by Edmonton in the 5th round, 121st overall, at the 2010 NHL Entry Draft. The Oilers will have to make a decision shortly as to whether or not they will him.
Carruth has emerged as a solid number one goalie in the WHL, playing behind one of the league's most prolific offensive teams in recent memory.
Carruth, from Shorewood, Minnesota, has at times been overshadowed as a key contributor in Portland, due to the depth and drafted talent in the organization. However, Carruth has already won over 100 games for the franchise. He is a fierce competitor, reminiscent of former Brandon Wheat Kings keeper, Ron Hextall. He is prepared to ensure opponents pay the price for any indiscretions around his goal crease.
Carruth was selected in the 7th round, 191st overall, by the Blackhawks. He has handled 61 appearances this season, compiling a record of 42-15-2-0, along with a goals against average of 2.94 and a save percentage of .905. He is currently unsigned by the Blackhawks.
Brossoit began to establish himself as the top netminder in Edmonton last season, after apprenticing behind veterans Torrie Jung and Cam Lanigan, then Jon Groenheyde this season. In fact Brossoit, from Surrey, BC, battled them all and won, so to speak, as Jung has graduated from junior hockey and both Lanigan (Kamloops) and Groenheyde (Swift Current) have been traded by the Oil Kings.
In 59 appearances this season, Brossoit has set an Oil Kings' record with 40 wins. He has compiled a 2.47 goals against average and a .913 save percentage. On an Oil Kings team that appears destined for a long playoff run, the upcoming post-season will enable Brossoit to further develop his skills under added pressure.
The Silvertips have struggled this season, due in part to early season injuries to key players. On many nights, Simpson has been left to fend for himself.
Simpson has posted a 3.31 goals against average and a .910 save percentage this season, 19-29-2-5. These are career lows, though not entirely indicative of Simpson's play or skill set. The Edmonton, Alberta native impressed during his draft year with 22 wins in 34 appearances. This season, however, he will be hard-pressed to register 20 victories.
Selected by the Blackhawks in the 2nd round, 58th overall, at the 2010 NHL Entry Draft, Simpson has good balance, great lateral movement and handles the puck with confidence.
The past couple of seasons have been inconsistent and perhaps frustrating for the 19-year-old Anderson, who signed with the Capitals after a free agent tryout before the 2010-11 season. Upon his return to the Lethbridge Hurricanes, the organization did little to provide support in front of Anderson, which appears to have had some impact on his confidence.
And then early this season, the 'Canes shipped Anderson, a native of Langley, BC, to the Brandon Wheat Kings in a trade that saw Lethbridge acquire keeper Liam Liston in return. Since his arrival in Brandon, Anderson has compiled a 13-14-1-1 record with a 3.96 goals against average and a .889 save percentage. Of late, Anderson has not been in the Wheaties' lineup, listed due to personal reasons.
The Wheat Kings are headed for the post-season this year and one would suspect that a four-year WHL veteran like Anderson will get an opportunity to show his stuff. For his career, Anderson has appeared in only one WHL playoff game.


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New Home Construction Wiring
Backup/Standby Generator Installation
Email - Click to Send an Email
About Scales Construction, LLC of Winston-Salem
Scales Construction, LLC began as a vision for Derrick Scales in 2015. He'd worked in the construction industry for many years, becoming familiar with a variety of heavy tools and different aspects of managing projects.
Over time he chose electrical work as a specialty and was determined to learn all he could about the craft.
Long hours and a growing number of projects that required him to travel to faraway parts of the country began to feel troublesome as Derrick got married and started a family. He loved the work and loved what he was learning through his apprenticeships in Wake Community College, but knew that the travel wouldn't work long term.
He'd always had an entrepreneurial spirit, so in 2015 it was time to go his own way.
One particular pattern he'd seen over his years working construction was that quite often people don't realize what will be needed for their home renovations. It's easy to envision a new bedroom or den, finishing the basement, or even adding a garage. But there's a lot more that goes into any of those additions than safe structural work.
Unfortunately, when certain details aren't accounted for it can cause the need to double back and re-address them later. This isn't ideal for anyone involved. Having seen that happen, Derrick became committed to working with customers to avoid that wherever possible to create a cohesive experience.
Scales Construction has a commitment to modern solutions.
A lot has changed in recent years, from the construction standards put in place as homes are built to the needs of the average family. This has put some new demands on the typical home's electrical systems in terms of power output and amenities.
Derrick's goal, especially on new construction projects, is to help homeowners truly get everything they'd envisioned from the home. Many general contractors will build houses from a template design, so amenities are standardized. But what if that homeowner really wanted extra plugs in the kitchen or ceiling lighting somewhere specific? Or what if the owner is a heavy tech user that simply has higher than average power demands?
In short, Derrick says it's important to "make sure the system supports the homeowner's dreams."
© 2019 Scales Construction LLC | Made for Us by Made for You


One night in 2016, Roman Salamon flitted from room to room in his Shaler Township home, doing what he usually does. Eleven-year-old Roman, who is severely autistic, was wandering around the house while the rest of the family watched TV, flapping his hands, tapping, clucking his tongue and making "eeeee" sounds. Not talking — Roman stopped speaking when he was a toddler.
Pennsylvania had just legalized the use of marijuana for serious medical conditions, including autism, and the state was giving parents "safe harbor letters" to buy cannabis medicines elsewhere until it was available here. Jennifer Salamon — Roman's mother and the communications director of Autism Connection of Pennsylvania — had one of those letters.
She and her husband had read reports from parents saying cannabis oil helped their children with autism relax, wind down and focus. So that night she ordered a small bottle from a company in another state; when it arrived, she started putting drops in Roman's juice.
The reaction, she says, was almost immediate. He was calm. He made eye contact. The flapping and tapping stopped. His teachers and therapists noticed a difference.
He had this look on his face like he was so proud of himself," Salamon says.
But when the bottle ran out after a month, she couldn't get a refill. The manufacturers no longer shipped out of state, fearful of federal prosecution. She got a replacement cannabis oil from Colorado; it helps Roman sleep better, but he hasn't spoken again.
Now Salamon is excited to shop in a well-stocked Pennsylvania dispensary and consult with a licensed pharmacist about various products. She figures it will cost between $150 and $200 monthly — an expense not covered by health insurance. But it's a small price to pay if Roman says "Mom" again.
This is the year Pennsylvania begins allowing the manufacture and sale of marijuana to patients with any of 17 qualifying medical conditions. The federal government still treats cannabis as an illegal drug with no currently accepted medical use, but 29 states (and the District of Columbia) now have programs like Pennsylvania's — including every state on its borders.
Weed is no longer a red state/blue state issue. Republican-controlled legislatures passed medical marijuana laws in Harrisburg and Ohio in 2016 and West Virginia last year. A majority of voters in 2016 pulled the lever for both Donald Trump and medical marijuana in Florida, North Dakota and Arkansas.
Pennsylvania has the potential to become a lucrative market. One relatively conservative estimate, from the Washington, D.C.-based cannabis market analysis and consulting firm New Frontier Data, forecasts $88 million in legal marijuana sales in the commonwealth in 2018. In November 2017, the Pennsylvania Department of Health officially opened online registration for patient I.D. cards; more than 2,100 people applied in the first 48 hours.
Among Salamon's options for local cannabis distributors: Cresco Yeltrah, a partnership between the Hartley family in Butler and an Illinois medical marijuana company. Cresco Yeltrah has dispensaries in the Strip District and Butler, with a forthcoming third location yet to be announced; it is also a producer, and its facility just off I-80 in Brookville, roughly two hours from Pittsburgh, was the first in the state to receive health department approval to start growing. Watched over by a network of video cameras, employees there tend to plants that are individually tagged and tracked on a state database from seed to sale. "It's probably harder to get into my facility than to get into the Pentagon," says Trent Hartley, chief operating officer, of the site's security.
Maturing under grow lights, the plants there are nearly ready for their first harvest this month. Atop the familiar fronds of seven sawtoothed leaves, the flowering buds are powerfully aromatic and sticky with resin. But instead of drying those flowers to be smoked — which is still prohibited under state law — Cresco Yeltrah and the other growers will extract the resins and manufacture them into allowable forms: tinctures, oils, waxy concentrates, capsules, creams, pills, patches and pre-loaded vape cartridges.
Hartley is familiar with the parental anxiety Salamon is going through. His daughter Barrett began suffering from inflammatory bowel disease as a teenager about six years ago. Her condition was severe enough to require several emergency room visits, and one time, a full week in the hospital. She was miserable, and nothing the doctors tried seemed to work.
Desperately searching for a cure online, Hartley read research from Israel suggesting marijuana can ease gastrointestinal inflammation. He himself had started smoking pot as a teenager and says it unexpectedly cured his seasonal asthma. Maybe, he reasoned, it could help his daughter.
So Hartley bought what he considered a promising strain of marijuana from a California dispensary and smoked it with Barrett. "She never took a pill again, never saw a doctor again, never went back to the hospital again for constipation," he says.
It worked so well that Hartley bought his children an expensive vaporizer so they also could use cannabis. Hartley's son, now a college freshman, takes it for Crohn's disease; his older daughter for fibromyalgia. And Hartley still uses it too; he says it alleviates chronic back pain from an old surgery and also helps him concentrate.
He then persuaded his father and brother to join him in a new business venture to supplement the family's Butler County glass factories: marijuana farming. Teaming with Cresco Labs, a leading cannabis cultivator in Illinois, Cresco Yeltrah — the second word is Hartley spelled backwards — secured one of the 12 grower licenses the state awarded this past summer.
Cresco Labs founder and CEO Charlie Bachtell has similarly unexpected origins in the industry. He was the legal counsel for a Chicago-based mortgage company in 2013 when medical marijuana became legal in Illinois. Bachtell and a business partner had been looking for an entrepreneurial opportunity and decided this was ideal for their skillset. "It's amazing how much being part of mortgage banking, the most scrutinized and regulated industry in America, prepared us to participate in the medical cannabis business, the new most scrutinized and regulated industry," he says.
Success for Cresco Yeltrah and the other 11 growers and 26 dispensary operators the state has approved so far will depend not solely on how many patients want to buy medical cannabis. It also will rely on how many doctors are available to enable them to do so.


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Perception or Deception?
January 12, 2017 by C. Scott McMillin
The addicted brain is unable to accurately evaluate the situation.
One finding of a recent survey of long-term opioid users and those who live with them: There's a serious gap in perception when it comes to the harm caused by drug use. While users may openly acknowledge addiction, they're likely to resist change, on the grounds that things just aren't that bad. That's in stark contrast to others in close proximity, who seem far more aware of adverse consequences.
Not a surprise, is it? Clinicians offer different explanations.
Denial — This term, borrowed from psychoanalysis, describes a defense against anxiety. It's unconscious, meaning the addict is not aware of it.
Family pressure – The more others push, the greater the resistance by the user. That includes refusing to acknowledge the problems your drug use creates.
Something neurological — Impaired cognition, perhaps diminished self-awareness. The addicted brain can't accurately evaluate its own status.
Stigma— A certain amount of shame is attached to substance disorders. Acknowledging the need for help may simply cost too much in terms of lost self-esteem.
Any and all of the above may play a role. But what about the perceptions of those who live with the addicted person? Are those accurate and trustworthy, or also subject to some distortion? Possible factors:
Anxiety — Family members fear addiction, for good reason. But that fear, like any strong negative emotion, can affect judgment.
Poor communication – Communication breaks down fairly quickly, which contributes to misinterpretation and misunderstanding.
Confirmation bias – As Paul Simon put it: "a man hears what he wants to hear, and disregards the rest."
Conflict — As with anxiety, resentment and simmering anger can also affect our perception of a complex situation.
There's no simple way to untangle this. It does help to get outside perspectives from knowledgeable people. Then triangulate their advice and opinions to arrive at something resembling an objective assessment of your situation. Look for areas where there's agreement before deciding on your own course of action. Once you do, run it by them for helpful feedback.
It's not magic, either. But it helps.
recognizing addiction
Lisa Neumann
Joyce Goodale
drugrehaborg
New Content for Families
Family Recovery
Al-anon and Alateen
Recovery Friendly Web on Rebel Mouse
RecoverySI on Twitter


Let's cut to the chase here. Eight years on from being granted the opportunity to launch Esquire in the Middle East, this is my 89th and final editor's letter. I'm moving on to new challenges, so the privilege of stewarding this magazine toward the future will belong to someone else.
I was 34 when we started and wet behind the ears when it came to important aspects of the fashion business, such as front-row etiquette, statement accessories, and how to air-kiss Italian PRs (it didn't take long to get up to speed). Yet I was old enough to have been a reader of the US edition for years, and knew that, since launching in the 1930s, its editors had constantly found new ways to articulate how men think. There'd been some wonderful contributors – Hemingway, Fitzgerald, Mailer, Talese, Wolfe, Capote – it pioneered New Journalism, led public opinion on massive topics, and created era-defining covers that were so powerful they are now displayed in art galleries.
Highfalutin' words perhaps, but those guys – you readers – were out there, and I like to think we've been on this journey together, during a fascinating, turbulent and crazy decade. The region has changed immensely since 2009. We still had the Middle East policies of a president called George Bush to grapple with. There was the Great Recession, unprecedented peaks and troughs in oil prices, environmental issues, the rise of smartphones and social media, terror; and of course the Arab Spring.
These events are not unlinked in how they impacted each other during this time. If I hope to be remembered for one thing as editor, it would be for how we covered those subjects, trying to join the dots, dig a little deeper and avoid stereotypes or lazy narratives.
I'm proud of our many features on countries such as Afghanistan, Lebanon, Syria, Yemen, Saudi Arabia and Iran. And prouder still that we always made sure to also celebrate the diverse cultures that thrive in these places, from film and music, to art, fashion and literature.
More than all this, the best thing about this job has been the opportunity to meet amazing, inspirational people, and make lifelong friends. I would like to thank everyone in Dubai, past and present, who has worked on Esquire. I also cannot thank my colleagues enough at Hearst in New York for their wisdom, warmth, friendship and guidance.
Most of all, thank you, dear readers, for your unending support. You are the ones who made this edition a success and allowed us to grow to where we are today. And so to the future. There are fantastic plans ahead for Esquire across all platforms. I'm excited to watch it unfold, even just as a loyal fan. As for me, I've had my time and it was fun. The ride of a lifetime, in fact.


Comfort of a Six-Place Pressurized Cabin with the Safety & Economy of a Turbo Piston Engine.
Combining the comfort and safety of cabin pressurization with the economy of a piston engine, the 6-place Piper Mirage gives you great flexibility when planning your missions. If headwinds are a factor at higher altitudes, you can fly lower without the concern of increased fuel burn and less range. And you can take advantage of a strong tail wind at higher altitudes, in the comfort that only a pressurized cabin can provide.
In addition to increased flexibility with cabin pressurization, is the increased physical comfort and safety. Flying all day inside a Piper Mirage with cabin altitudes kept at 5,000 ft or less ensures arriving at your destination alert and ready for business or pleasure.
213 ktas, 1345 nm at long range cruise. 25,000 ft operating altitude. 5.5 PSI. Cabin Pressurization. Flight Into Known Icing (FIKI) approved. The Piper Mirage is the complete package for pilots facing the challenges of operating in areas where weather is inclement or the terrain inhospitable at lower altitudes.
Pressurization adds tremendous capability and flexibility to your flight operations as you top weather that other piston singles are struggling to get around. With the Piper Mirage, the ability to fly above the weather in pressurized comfort need not be cost prohibitive.
As you equip and price your Piper Mirage using the specifications below, do so with the knowledge that every dollar you spend takes you to a higher level of speed, comfort and capability.


New: See 39 new paintings posted on this temporary page awaiting addition to the gallery.
Click on any image in the gallery above to see a larger version of the painting. You can read my artist's statement to learn about my background.
Site and images copyright © John Moloney 2007-2019.


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19+ Best Discernment Quotes: Exclusive Selection
Profoundly inspirational discernment quotes will get you through anything when the going gets tough and help you succeed in every aspect of life.
Famous Discernment Quotes
When a person goes into a relationship emotionally needy, they are not going to have discernment in choosing people. — Jennifer O'Neill
We should not fret for what is past, nor should we be anxious about the future; men of discernment deal only with the present moment. — Chanakya
My choices, including those related to the day-to-day aspects of life, like the use of a modest car, are related to a spiritual discernment that responds to a need that arises from looking at things, at people and from reading the signs of the times. Discernment in the Lord guides me in my way of governing. — Pope Francis
We need discernment in what we see and what we hear and what we believe. — Charles R. Swindoll
Her great merit is finding out mine – there is nothing so amiable as discernment. — Lord Byron
As soldiers need not only courage but tactics also, so does a philosopher need not only courage and philosophy but discernment also, to tell what his right time of dying is – so that he neither seek it nor flee it. — Apollonius of Tyana
People should not expect the state to protect them from fraudsters. If we do, we get into the habit of neglecting our own powers of intellectual discernment. — Julian Baggini
Let discernment in matters of fashion and entertainment determine who should get the vote, and half the country would be disenfranchised. — Howard Jacobson
Before I was married to Martin and became a King, I was a proud Scott, shaped by my mother's discernment and my father's strength. — Coretta Scott King
Democracy's premise rests on the notion that the collective wisdom of the majority will prove right more often than it's wrong; that given sufficient opportunity in the pursuit of happiness, your population will develop its talents, its intellect, its better judgment; that over time its capacity for discernment and self-correction will be enlarged. — Ben Fountain
Compassionate action emerges from the sense of openness, connectedness, and discernment you have created. — Joan Halifax
There is a solid satisfaction in one's having and being conscious that he merits the good opinion of men of true discernment and real worth. But to have a name among the weak and the wicked is shame and reproach. — Samuel Adams
It's more necessary than ever before to ensure that discernment and the development of a critical mind guide our take on the world and inform our relationship to the media and information. — Najat Vallaud-Belkacem
Love and compassion don't at all have to make us weak, or lead us to losing discernment and vision. We just have to learn how to find them. And see, in truth, what they bring us. — Sharon Salzberg
I've been blessed with a good head on my shoulders and quite a good ability of discernment. I can see through people. — Kellan Lutz
Seeing reality for what it is is what we call discernment. The work of discernment is very hard. — Lewis B. Smedes
Discernment is God's call to intercession, never to faultfinding. — Corrie Ten Boom
The sweetest feeling you can have in this world is to feel the hand of the Lord upon your shoulder. In my patriarchal blessing as a boy, I was promised that I would have the gift of discernment. I have to acknowledge that such a declaration has been abundantly fulfilled in my life. — Thomas S. Monson
Schooling people in the ways of ongoing discernment produces a greater receptivity to the tradition of the church and at the same time creates the freedom that will make them more responsive to the will of God throughout their lives. — Blase J. Cupich
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Overdose deaths surged 33% in San Diego County last year; local authorities warn of 'fentanyl nightmare'
Purple flags representing overdose deaths were placed on the grassy field by the San Diego County Administration Center to commemorate International Overdose Awareness Day.
(Kristian Carreon/For The San Diego Union-Tribune)
1,303 purple flags on the lawn at the County Administration Center marked each local death last year, as part of International Overdose Awareness Day
By Karen Kucher
Tiny purple flags, 1,303 of them, flapped in the wind outside the County Administration Center on Wednesday. Each flag represented a life lost to a drug overdose in San Diego County last year.
In years past, officials planted slightly larger markers — placards — as symbols on the grass near the county building to observe International Overdose Awareness Day.
But now there's not enough room on the lawn. Too many people are dying.
Last year the number of local overdose deaths surged 33 percent — from 976 in 2020 to 1,303 in 2021. People suffering from drug addiction. People trying illicit drugs for the first time. People who fell asleep and never woke up.
While other substances including methamphetamine, cocaine and alcohol contributed to some of the accidental overdose deaths, the enormous surge in the use of fentanyl, a synthetic opioid that is 50 to 100 times stronger than morphine, has largely fueled the spike.
Boxes of Narcan were given out to attendees for free during an International Overdose Awareness Day event at the San Diego County Administration Building on Wednesday, Aug. 31, 2022.
(Kristian Carreon / For The San Diego Union-Tribune)
At Wednesday's event, volunteers handed out free boxes of naloxone — a medication that can reverse the effects of opioid overdoses — while speakers took turns at a lectern on the lawn to talk about steps being taken to try to reverse the trend.
"Tragically, as we stand here before you today, the drug overdose epidemic has devolved into the fentanyl nightmare," said David King, director of the High Intensity Drug Trafficking Area program in San Diego and Imperial counties, which coordinates law enforcement efforts to address drug threats. "The 1,303 flags behind me are a stark visualization of the lives lost to accidental overdose."
Laura Brinker-White, who lost her 17-year-old son to a fentanyl overdose, warned parents that drug dealers can get access to their children to sell drugs through Snapchat and other social media programs. Her son Connor, a student at Cathedral Catholic High School, died after taking what he thought was a prescription pill before school.
"You may be thinking that this will never happen to my family — think again. We are in a different time... Drug dealers have a direct connection to our children, and they are preying on them every day," she said.
Laura Brinker-White speaks of her son, Connor White, who died from accidental fentanyl overdose in May 2021, during a press conference to commemorate International Overdose Awareness Day at the San Diego County Administration Building on Wednesday, Aug. 31, 2022. The worldwide campaign helps raise awareness of overdose prevention and remembers victims of overdose deaths without stigma.
Brinker-White encouraged parents to have open communication with their teens and to talk with other parents about the issue. "We need to see a reduction in the number of deaths, and this is up to us," she said.
County supervisors have declared fentanyl a public health crisis and have taken steps to make naloxone easier to obtain, including installing up to a dozen vending machines that will dispense the drug. Drug stores can sell naloxone, also known by the brand name Narcan, without a prescription. State and federal prosecutors are going after drug dealers, charging some with murder when deaths occur.
Speakers urged parents to talk to their children about the dangers of counterfeit pills, many which contain fentanyl, which can be lethal in small doses. Users often believe they are buying pharmaceutical-grade opioid pills but instead are getting illicit fentanyl, which officials say primarily is manufactured in Mexico, with precursors chemicals coming from China.
Addiction experts talked about how addiction is a medical problem — a brain disease — and that substance use disorder can be treated successfully. Dr. Luke Bergmann, the county's director of behavioral health, said people need to stop stigmatizing those who use drugs.
"This is maybe the most common public illness, chronic illness, that we face in this country, very much like diabetes," Bergmann said. "But it is talked about still as a moral liability or as a bad choice, and we have to shift our thinking... If we can embrace the reality, the commonness of this illness, we will embrace the treatment for it and treatment works."
Francisco Platt, who has been drug free for two years, speaks of his experience with addiction during a press conference to commemorate International Overdose Awareness Day at the San Diego County Administration Building on Wednesday, Aug. 31, 2022. The worldwide campaign helps raise awareness of overdose prevention and remembers victims of overdose deaths without stigma.
Francisco Platt, 20, said treatment worked for him. He said he took what he thought was a Percocet during a low period in his life in high school after he lost his father. It turns out the pill he ingested contained fentanyl — and he quickly became hooked.
Soon, he found himself taking fentanyl every day to keep from going into withdrawal.
"I never felt so alone as during that time. I was damaging myself physically, I was damaging my relationships and I was hurting my goals and aspirations," he said.
Platt said said he decided to ask for help, and his mother took him to a hospital emergency room. That's where he talked with a counselor about medication-assisted treatment and was referred to a program. Platt said he was prescribed buprenorphine, a medication used to treat opioid use disorder that helps with withdrawal symptoms. He eventually weaned himself off that medication, too.
"I've been clean for over two years now," he said.
Illicit fentanyl continues to hit the market, and not just in fake prescription pills like what Platt took. In a disturbing new trend, the U.S. Drug Enforcement Administration this week warned that "rainbow fentanyl" — multicolored pills sometimes stamped with M/30 to look like legitimate oxycodone pills — has been seized in 18 states in recent weeks, including a seizure at the San Ysidro border crossing.
Aysia Jones shows a picture of her late cousin, Pariss Rodriguez, during an event to commemorate International Overdose Awareness Day at the San Diego County Administration Building on Wednesday, Aug. 31, 2022. Rodriguez died from overdose in 2020.
Law enforcement officers worry the candy-colored pills are being produced as a deliberate effort to drive addiction amongst children and young adults, DEA Administrator Anne Milgram said in a statement. Some of the seized fentanyl has been in powder form or in blocks that resemble sidewalk chalk.
"The men and women of the DEA are relentlessly working to stop the trafficking of rainbow fentanyl and defeat the Mexican drug cartels that are responsible for the vast majority of the fentanyl that is being trafficked in the United States," Milgram said.
Dr. Steven Campman, the county's chief Medical Examiner, said just six years ago, there were hardly any accidental fentanyl overdose deaths in the county — just 33. Now the county sees that many every couple weeks. And he warned that the trend doesn't seem to be changing — nationally or locally. Fentanyl now is the No. 1 killer of people ages 18 to 45 in the country, Campman said.
Already in the first quarter of this year, San Diego County has had a 14 percent increase in accidental deaths compared to the same period a year ago, the medical examiner said.
"As I look over the purple flags behind us here, I know that all of those people came through the Medical Examiner's Office — 1,303 people dead because of drug intoxication, many due to fentanyl or methamphetamine or a combination of both," Campman said. "That number is remarkable considering we only investigated 4,403 deaths last year."
He said people need to recognize signs of overdoses and be prepared to administer naloxone to reverse the effects. Snoring louder than usual and struggling to breathe are signs of an opioid overdose, Campman said.
"Even if someone thinks they are using cocaine, or methamphetamine or Adderall or Xanax, fentanyl has been mixed in or disguised as all of those," he said.
After all the speakers were finished, King — from the High Intensity Drug Trafficking Area program — underscored the message that overdoses don't need to turn fatal.
"This is dire. I want to stress today that naloxone saves lives," King said. "In San Diego County, dial 211 or 988 to get this. Every household, every business should have this on hand for individuals.
"You never know when you are going to need it."
NewsLocal NewsLatino news
Karen Kucher
Karen is a staff writer and editor at The San Diego Union-Tribune. She has covered everything from county government and higher education to animal issues and wildfires. These days, she focuses on breaking news and public safety issues. Karen is a native San Diegan and graduate of the University of Southern California.
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Today, the Oil & Gas Technology Centre launches TechX Ventures – a partnership with Deep Science Ventures (DSV) that combines deep science with engineering to create start-up companies with technologies that position the oil and gas industry for a sustainable future in a low carbon economy.
As part of the TechX Ventures programme, DSV has recruited three teams of scientists and engineering experts from across the world to tackle key challenges. The nine-month programme will create a handful of start-up companies with new intellectual property.
Effective, large scale, affordable carbon capture and storage solutions are essential to meet global emissions targets. TechX Ventures seeks to create new technologies that will allow the capture of carbon at source, safe storage and conversion to other useful products such as graphene and hydrogen.
Oil and gas is playing catch-up with other industries, such as automotive and aerospace, when it comes to adopting robotics, automation and artificial intelligence. TechX Ventures aims to apply recent advances in these areas to North Sea operations to improve safety, enhance production efficiency and automate the decommissioning process.
Extracting, transporting and using oil and gas presents many challenges. TechX Ventures wants to revolutionise the movement of energy from well to customer by creating technologies which convert the reserves to electrical energy at source, store and transport electrical energy and convert currently wasteful processes e.g. gas flaring to electrical energy.
DSV's founders have spent nearly a decade helping to launch and grow over 50 science driven companies. An incredible 75% of these companies continue to grow and the team has had five exits, including Hark (Google) and Surreal Vision (Facebook).
The teams will be based at DSV in London and have access to office space, access to specialised labs and facilities, and sector-specific expertise.
The start-ups created through the TechX Ventures programme will enter the next cohort of the TechX Pioneer accelerator programme, which is scheduled to start in May 2019 and offers up to £100,000 equity free, no payback funding.
"We're delighted to be working with the world's leading minds in science and engineering to create new start-ups and technologies that position the oil and gas industry for a sustainable future in a low carbon economy. With TechX Ventures, we're not relying on existing solutions – we're taking fresh thinking with new companies and new intellectual property.
"It's exceptionally exciting to work with the TechX team, accessing world-leading expertise and cutting-edge infrastructure, to support the creation of new companies that could help transform the future of the oil and gas industry. We desperately need a sustainable energy formula which deploys radical, convergent scientific approaches, and TechX's support offers a way of testing these ideas and deploying them in the real world.


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Ultrasubmitpro.com
The domain Ultrasubmitpro.com was registered n/a. The website is currently online. It is ranked #4,876,068 in the world . There are more than 40 visitors and the pages are viewed up to n/a times for every day. Usually, it takes n/a seconds for the visitors to open the website. Based on current visitor traffic, you will know that the advertising revenue on the website will be able to reach n/a USD per day. The server of the website is being hosted in Houston, United States.
The chart below shows how many visitors visited the website Ultrasubmitpro.com every day for the past 90 days. The last record was on Jul 11, 2013, and about 40 visitors visited this site.
Which search keywords send traffic to the website Ultrasubmitpro.com? Through the chart below, you will know that there are a lot of visitors to this site by searching the keyword "n/a", about n/a visitors per day. Top 0 keywords are displayed here.
Where are the visitors who visited the website Ultrasubmitpro.com? Through the map below, you will know that most of the visitors to this site are from n/a, about n/a visitors per day. Top 0 countries/regions are displayed here.
Which subdomains visitors often go on Ultrasubmitpro.com? Through the chart below, you will know that the subdomain n/a is very popular, about n/a visitors per day. Top 0 subdomains are displayed here.
Here is the domain information about Ultrasubmitpro.com. Through the table below, you will know that the domain name was registered on Feb 12, 2003 ( 16 years ago) and will expire on Feb 12, 2014, and was registered on the website www.enom.com, etc.
ns3.ourdnservers.com
http://www.enom.com
whois.enom.com
Domain WHOIS is a query and response protocol that is widely used for querying databases that store the registered users or assignees of a domain name. The following information is the WHOIS of the domain Ultrasubmitpro.com:
Domain Name: ULTRASUBMITPRO.COM
Whois Server: whois.enom.com
Referral URL: http://www.enom.com
Name Server: NS3.OURDNSERVERS.COM
Updated Date: 18-jan-2013
Creation Date: 12-feb-2003
Expiration Date: 12-feb-2014
The Domain Name System (DNS) is a hierarchical and decentralized naming system for computers, services, or other resources connected to the Internet or a private network. It associates various information with domain names assigned to each of the participating entities. The table below shows the DNS record for the domain name Ultrasubmitpro.com.
ultrasubmitpro.com A 184.173.67.155
ultrasubmitpro.com NS ns3.hostsconnect.com
ultrasubmitpro.com MX mailcloud2.ourmailservers.net
ultrasubmitpro.com SOA -
mname: ns3.hostsconnect.com
rname: sales.hostsconnect.com
A normalized 100-point score representing the likelihood of a domain to rank well in search engine results. A high score indicates that the website is very popular with visitors. The domain authority score of the domain name Ultrasubmitpro.com is n/a, and the page authority score is n/a.
What subdomains does the domain name Ultrasubmitpro.com have? So far, we have found that the domain has n/a subdomains. Such as, is a subdomain of the domain Ultrasubmitpro.com.
On the web, most sites use the general domain extensions (.COM, .NET, .ORG, .INFO, .BIZ, .US) as their domain name. Which domains with the same name as the domain Ultrasubmitpro.com are still not registered?
Other Domains Like Ultrasubmitpro
Here are n/a domain names like Ultrasubmitpro, they may be owned by the same owner or not.
What are the main colors of the theme of the website Ultrasubmitpro.com? Through the chart below, we know that the main color of the site is n/a.
There are n/a links on the homepage of Ultrasubmitpro.com, including n/a internal link, n/a external link, and n/a other link (eg, Javascript).
When we checked the HTML of the homepage of the website Ultrasubmitpro.com, we found that it had n/a error and n/a warning.
The history of the title of the website Ultrasubmitpro.com. Here are n/a record, which means that the title of the website Ultrasubmitpro.com has been changed n/a time since n/a.
The Sitemap contains URLs to these pages so that web crawlers can easily find them. We found n/a sitemap on the website Ultrasubmitpro.com.
The Feed is a data format used for providing users with frequently updated content. We found n/a feed on the website Ultrasubmitpro.com.
Where are Ultrasubmitpro.com website's servers located? The server is being hosted in Houston, United States.
184.173.67.155 United States Houston
Which websites are stored on the same server as the website Ultrasubmitpro.com? So far, we have found 5 websites on this server.
Ultrasubmitpro.com #4,876,068 50
Galliostro.com #24,706,820 4
Topforexstrategies.com - -
Iutirla.com #17,791,827 10
Airmaintenancellc.com - -
The time it takes for a visitor to open the website Ultrasubmitpro.com. Now we found that when visitors open the website Ultrasubmitpro.com, it takes n/a second, which is faster than n/a of other websites.
How many pages the website Ultrasubmitpro.com has been indexed by searchers?
We found n/a keywords on the website Ultrasubmitpro.com. In the chart below, you will see the competition of these keywords on the web. The higher the percentage of competition, the more advantageous the keyword is on the web.
SEO (Search Engine Optimization) is a way to use the rules of search engines to improve the natural ranking of websites in search engines. A normalized 100-point score representing the progress of optimizing a website. The website Ultrasubmitpro.com now has a score of n/a.
A normalized 100-point score representing the safety of a domain name. The higher the score, the safer the site is for visitors. Through the chart below, we found that the website Ultrasubmitpro.com is n/a for visitors and is n/a for children.
Which websites are owned by the same person who owns that Ultrasubmitpro.com website? The websites below are owned by the same owner or not.
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These websites which ranked between n/a and n/a on the web just before or after the website Ultrasubmitpro.com.
How many times the pages of the website Ultrasubmitpro.com has been shared by visitors? Through the chart below, we found that most visitors like to share the site with n/a. So far, the site has been shared n/a times to n/a.
Which websites compete with the website Ultrasubmitpro.com on the web? Here are n/a websites are similar to it.
Here are some Apple apps related to the website Ultrasubmitpro.com.
Here are some Android apps related to the website Ultrasubmitpro.com.


text:
Q: mysql duplicate rows delete in big data I have mysql delete query for duplicated rows.
DELETE DupRows.*
                FROM myData AS DupRows
                   INNER JOIN (
                      SELECT MIN(ID) AS minId, ondate, symbol
                      FROM myData
                      GROUP BY ondate, symbol
                      HAVING COUNT(*) > 1
                   ) AS SaveRows ON SaveRows.ondate = DupRows.ondate AND SaveRows.symbol = DupRows.symbol
                      AND SaveRows.minId <> DupRows.ID;

But myData table will have now 500000 over rows and will be soon x 100 rows. and when i works this query will be many time or maybe don't work.
So I want to add cron jobs and i want to work this query every 1 hours and wants to query only 1 hours before adden rows.

How can i add this feature in my query ?

Thanks

A: Stop what you are doing!  Change the schema to prevent dup rows.  Then get rid of the dups.  Only then continue receiving data.
What percentage of the table is dups?  If it is a large pct, then
CREATE TABLE new LIKE myData;
ALTER TABLE new ADD UNIQUE (ondate, symbol);  -- Is this what you need?
INSERT IGNORE INTO new (id, ondate, symbol)
    SELECT MIN(id), ondate, symbol FROM myData
        GROUP BY    ondate, symbol;
RENAME TABLE myData TO old,
             new TO myData;
DROP TABLE old;

If you have more than those 3 columns, it messier.
If it is a small pct, then some messy DELETE will work faster.

A: You can use Mysql events which you can trigger automatically in every one hour. It will work like a cron job for you where you can execute your delete query. For events, you can refer to below links:

*

*https://dev.mysql.com/doc/refman/5.7/en/event-scheduler.html

*http://www.mysqltutorial.org/mysql-triggers/working-mysql-scheduled-event/

*mysql Schedule Event every 5 minutes
Hope it may help you to finalize your approach.

redpajama_set_name: RedPajamaStackExchange


Happiness isn't about being wealthy. Money buys you comfort, support, and freedom of action, but it doesn't make you happy.
Happiness isn't about being powerful. Power is about exerting your will on others; happiness comes from working together in mutually satisfying ways.
Happiness isn't about achieving success. Some of the most successful people are very unhappy — and vice versa. The only exception: people who decide to succeed at being happy.
Happiness isn't just about being excited. If you fall down a flight of stairs, there certainly is a great deal of excitement — but you're surely not happy! Sadly, excitement often creates an illusion of happiness — and that illusion doesn't last.
Happiness isn't a life-transforming experience. Happiness is momentary — it comes and goes — but it doesn't change your life in any significant way. Enjoy happiness while you have it!
Happiness isn't always an easy thing to achieve. Most people have to work at being happy. Life has its challenges, for sure, so how do you deal with them?


text:
Q: Difficult Formula can not figure it out I have a very difficult Spreadsheet that I need to figure out a formula to get an answer. The Spreadsheet can have multiple rows (each row is a policy) In the rows there are several columns (A, B, C, D , E, F, G) Columns D, E, and F can have one of 4 answers (Right, Left, Up, or Down).
I want to create a formula that tells me how may policies (rows) have and answer of up or down in any one of the 3 Columns (D, E, or F). If it appears in multiple column I only want to count it once. Can anyone help with this formula?
I have been trying to use =SUMPRODUCT as The rows may be filtered by a column that has a name. Example: filtered on Paul (column A) to see a count of the number of policies that Paul worked on that have up or down in either of the three columns. I want to receive the total number of policies not the number of up or downs.
Thanks in advance for any help you can provide.

A: If we can do it in multiple steps here's one approach

*

*define range for Up, down

*enter formula =sumproduct(--RNG=D4:F5))>0 in H2 and fill down

*enter formula =Countif(H2:H6,"=True") in bottom of H which denotes unique policies having up or down in cells D:F. (assuming each record is a unique policy)


A mine hired a contractor to install poles and related equipment for a new power line. One of the contractor's workers was killed while working in close proximity to an existing energized power line. The government charged the mine with six OHS violations, including failing to ensure that people were protected from hazards and failing as a principal contractor to ensure that employers performing work complied with the laws. It also charged a supervisor with two safety violations [The Iron Ore Company of Canada, Govt. News Release, April 30, 2013].


The management and governance of creative business centres is arguably an essential factor in their innovative capabilities. Although the intensity and focus of management may differ considerably between CBC's, active forms of management appear to be employed more widely than laissez-faire styles. Our aim is to gain insight in the relation between the styles and practices of management of a CBC and the effects on the innovativeness and overall success of creative companies. The results of our research will be immediately fed back into the CBC's management partnering in our research, thereby generating significant knowledge utilization for the creative industries.


Henriet-Bazin origins date back 5 generations to two families both deeply rooted in Champagne. The Bazin family were grape growers from the village of Verzenay whilst the Henriet family specialised in Champagne production. It was in the late 19th century that the two families united through marriage and today a father and daughter team are producing a range of outstanding champagnes from Grand Cru and Premier Cru vineyards. The family own 3 hectares in Verzenay and Verzy (both Grand Cru villages) renowned for its Pinot Noir that's so highly sought after by the likes of top Champagne houses such as Krug.
A blend of 70% Pinot Noir and 30% Chardonnay sourced from Grand Cru vineyards located in Verzenay and Verzy. Pours with a heady white mousse that shows good hold. A pale straw coloured base with pale gold edgings is finely threaded by a very persistent bead. The intensely scented nose offers up rich aromatics of baked bread, yeast lees and toast overlaid by dried honey characters followed by cashew and hints of citrus. Rich, full bodied and totally mouthfilling the creamy textured palate is filled with yeast lees, bready characters and honeyed toast flavours which meld into a back drop of citrus oils and roasted almonds. Dry, slightly oily yet crisp finish. Outstanding concentration and power with a long baked bread, yeast lees, oily toast, dried honey, citrus and roasted almond aftertaste.


text:
Home > Insights > Business Expense or Charitable Contribution?
Business Expense or Charitable Contribution?
By Darden Bell, Tax Senior Manager
Internal Revenue Code (IRC) Section 170 and the regulations thereunder govern the deduction for payments to a charitable organization.
One of the provisions under IRC Section 170 states that if a payment to a charitable organization is made by a business, then the payment bears a direct relationship to the business and the business expects a reasonable expectation of financial return. Ultimately, the payment is deducted as a Section 162 business expense and not a charitable contribution.
The IRS recently issued Proposed Regulation 1.162-15 stating "a payment or transfer to or for the use of a tax-exempt charitable organization that bears a direct relationship to the taxpayer's trade or business and that is made with a reasonable expectation of financial return commensurate with the amount of the payment or transfer may constitute an allowable deduction as a trade or business expense rather than a charitable contribution deduction."
The proposed regulation contained the following two examples to help illustrate this concept:
Example (1). A, an individual, is a sole proprietor who manufactures musical instruments and sells them through a website. A makes a $1,000 payment to a local church (which is a charitable organization described in section 170(c)) for a half-page advertisement in the church's program for a concert. In the program, the church thanks its concert sponsors, including A. A's advertisement includes the URL for the website through which A sells its instruments. A reasonably expects that the advertisement will attract new customers to A's website and will help A to sell more musical instruments. A may treat the $1,000 payment as an expense of carrying on a trade or business under section 162.
Example (2). P, a partnership, operates a chain of supermarkets, some of which are located in State N. P operates a promotional program in which it sets aside the proceeds from one percent of its sales each year, which it pays to one or more charities described in section 170(c). The funds are earmarked for use in projects that improve conditions in State N. P makes the final determination on which charities receive payments. P advertises the program. P reasonably believes the program will generate a significant degree of name recognition and goodwill in the communities where it operates and thereby increase its revenue. As part of the program, P makes a $1,000 payment to a charity described in section 170(c). P may treat the $1,000 payment as an expense of carrying on a trade or business under section 162. This result is unchanged if, under State N's tax credit program, P expects to receive a $1,000 income tax credit on account of P's payment, and under State N law, the credit can be passed through to P's partners.
Impact of IRC Section 170
The impact of this regulation is that pass-through entities like partnerships and S corporations, farmers, and sole proprietors should consider using this regulation to take Section 162 business deductions for payments to charitable organizations rather than a contribution deduction. With the increase in the standard deduction made by the Tax Cuts and Jobs Act, many taxpayers are not able to take full advantage of their contribution deductions. In addition, a section 162 deduction reduces income subject to the self-employment tax whereas contribution deductions made by a business do not reduce self-employment income. Section 162 deductions also reduce Adjusted Gross Income (AGI) which can have other income tax benefits.
Many of the payments that businesses make to exempt organizations are sponsorship fees for fund-raising events put on by the exempt organization such as galas and golf tournaments. Where the business expects to receive reasonable advertising/goodwill from the sponsorship, the payment can be deducted as a business expense rather than a charitable contribution
The regulation goes on to state that if the business receives a state or local tax credit in return for the payment, the section 162 deduction is not reduced by the amount of the credit.
However, the regulation goes on to state that this provision does not apply to any credit received by a pass-through entity or sole proprietor if the credit reduces a state or local income tax. As a result, it appears that these taxpayers would have to reduce the amount of the section 162 deduction by the amount of the state or local income tax credit.
The regulation states that taxpayers may rely on this proposed regulation for payment to charitable organizations made after 2017.
Questions on business expenses and/or charitable contributions? We can help. Contact your Keiter representative or Email | Call: 804.747.0000
Additional Tax Resources
State Income Tax Changes for Businesses
How Nonprofits Can Pursue Refunds from Repealed "Parking Tax"
New Virginia Taxpayer Changes
Individual Tax Provisions Extended by the Taxpayer Certainty and Disaster Relief Act
IRA and Retirement Plan Changes in the 2019 Budget Act
2019/2020 Tax Planning Guide
Darden is focused on providing high level service to clients in a variety of industries. He has considerable experience serving clients in the Real Estate and Construction industry. He is a member of Keiter's Real Estate and Construction team. Read more of Darden's insights on our blog.
More Insights from Darden Bell, CPA


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← Do you own a Black Belt Business?
Sales are tough to generate in a good economy or bad. Nevertheless, why does it seem that some sales people seem to do well in all types of environment? When the economy is good, it is relatively easy for even bad sales people to make a living. The reason for this is that in good economic times there is so much "low hanging fruit" out there that just about anyone can make a sale.
Now that the economic picture is slowing down, there is not much "low hanging fruit" to be picked. In today's economy, it's only the truly professional salesperson who will survive. If you think about your industry, there are enough people out there still wanting to buy your product or service to keep you busy all year long. Your challenge is, how do you get your "unfair share" of that market?
There is a difference between the successful professional salesperson and everyone else. When business is good, the majority of salespeople are just trying to get as much business as possible. They are usually more "me" focused than "client" focused.
Professional salespeople are always "client" focused. They understand that their client is also thinking WIIFM or "what's in it for ME". When you focus on "opening relationships", you'll always be client focused.
The second thing that professional salespeople understand is that people do not like to be sold but they love to buy. This leads us to ActionCOACH's definition of a salesperson, "Professionally Helping People to Buy".
How can you tell if you are selling someone or helping him or her buy?
So how do the professional salespeople break through the clutter of all the other sales calls that their prospects are bombarded with every day? One strategy is through their current relationships. By using their current relationships, professional salespeople are able to get their prospects attention but most importantly, they gain some instant credibility in the mind of the prospect.
Unfortunately, if you don't have a relationship it is very hard to penetrate your prospect's trust to get them to open up to you. Just think about it. How many sales calls do you get daily from sales people trying to sell you something. I can just imagine your response when the phone rings, "Oh boy, another sales person trying to sell me something. Let me stop everything I doing to see if they have something I want to buy right now!" If you are like me, you are trying to think of every excuse to get off the phone.
The biggest mistake salespeople make is trying to jump ahead in the sales process before we build any credibility. We start asking questions before we have earned the right. We need to earn the right to start a relationship before they'll want to engage in a relationship with us. We can't expect that just because we've called, the prospect will want to develop a relationships with us let alone want to do business with us.
How do we break the barrier to get through to these prospects and get them to want to engage with us over everyone else trying to get a piece of their limited and precious time? We need to first create curiosity? Just face it, if we can't get them to want to engage with us, the chances are slim that we are going to make a sale.
Are you re-active or pro-active in your business?
How much does it cost you to buy a customer?
This entry was posted in Sales, Uncategorized and tagged Business Advice, business coach, business development, Business Education, Business Improvement, Florida, Growth, Increase market share, Jacksonville, Sales. Bookmark the permalink.


Is Whisky The New Vodka?
One of the major recent trends in the spirits industry certainly is flavoured vodka. Countless vodka brands seem to be in a fierce competition to win the 'most silly flavour' award. Bacon, smoked salmon, cucumber, mashmallows; the list is endless. I guess only SPAM has not been tried as a vodka flavour yet.
Now it looks as if the flavouring virus has also hit the whisky producers. Like with so many other innovations in the food industry, America sets the pace here. Global leaders are without a doubt Jim Beam and Jack Daniel's. Jim Beam releases Jim Beam Honey, Jack Daniel's follows with Jack Daniel's Tennessee Honey. Or was it the other way round? Doesn't really matter anyway. This winter, Jim Beam launched Hot Punch while Jack Daniel's had Winter Jack, both in strikingly similar bottles. But the world is still waiting for Jack Daniel's answer to Jim Beam's Red Stag cherry concoction. But also other brands have been jumping the bandwagon, like Evan Williams Cinnamon Reserve, and some other honey-flavoured bourbons.
Canada is also pretty strong in this department. Fireball and Spicebox are two well-known brands of flavoured Canadian whisky. And on my recent trip to the Victoria Whisky Festival I have noticed that a lot of Canadian whisky producers have added at least one flavoured expression to their portfolio. Favourite flavour is the obvious one: maple. Maple here, maple there, maple, maple, everywhere. From sweet and sticky to light and delicate.
The Scotch whisky industry is remarkably quiet. There have been sweet whisky liqueurs for a long time, Drambuie being the most prominent example. But 'modern' flavoured whiskies are virtually non-existent in Scotland. One that would certainly qualify is Compass Box Orangerie which is very much on the delicate side. Ironically John Glaser, the founder of Compass Box is an American. In Ireland things look pretty much the same.
Probably it is because of the strict European regulations for whisky that the industry is reluctant to take the plunge. Flavoured whisky would have to be labelled as 'spirit drink', so producers may regard this as detrimental to the reputation of Irish or Scotch whisky.
I am quite convinced that if the succees of trans-atlantic flavoured whisky continues, the European whisky industry will not longer just sit and watch. But it will be harder and harder to compete against them.
Interesting write-up. I can't quickly find it but I believe the maple infused whisky is an old practice in Canada.
What I also find an interesting development is, for example, what Wasmund's is doing with their Copper Fox Rye. They wood-smoked their barley and rye and used wood chips in the used barrels. They can't call it whisky, but it sure is interesting!
I don't really mind all this kind of whacky innovation, as long as it doesn't get in the way of 'real' whisk(e)y. What I mean by that is, as long as people know it isn't whisky, I don't care and even like to try all of it!
In my mind, it is just another product. Like Orangerie.
Well here in Belgium there were some Geneverbrands who started a lemon-version because of the success of one particular manufacturer… and then the madness started as well (chocolate, vanilla, berries, passion fruit etc etc). But this happened long ago already. And they use a LOT of sugar.
Scotch makers haven't done it because they don't need to. If it ain't broke, don't fix it.
I know people like this, but as a whisky geek i find it somewhat offensive to good whisky. if it aint broken dont fix it. and adding flavours to whisky is not something i care about. i know commercially it's a good step. so i hope it will help sustain the "good" old whisky .


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Share the post "My Go-To Gluten Free Flour Mix"
Who doesn't like cookies, buns, cake, pasta, pies and breads!!! I did and still do, but circumstances have changed. After seeing how the addiction to white flour and sugar was controlling my body and the health issues that came up with it throughout my and my kid's life, the changes had to be done. What really helped me to make the shift is educating myself and my family, understanding what's the deal with all WHITE FLOUR consumption.
Did you know that white flour is in the same category with sugar, poison for our bodies. Causing tons of problems: inflammation, bowel movement complications – constipation, high blood sugar, hormone imbalance, cavities, obesity and so much more. In the process of refining flour from whole wheat, all the minerals, vitamins and fibers(bran and germ) are stripped. Some synthetic nutrients in small quantities are added back in, and labelled as enriched flour.
For baking at home I use flours like spelt / kamut (contain some gluten), but have good nutritional value. Also using oat flour, almond flour, coconut flour, chick pea flour or just bake with whole beans, nut or seed butters.
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Recently I have been successfully using this Gluten-Free flour mix with Pancakes and Banana Bread. Great alternative for people with gluten allergies/sensitivities.
Measure all the flours and mix it in the blender until it is all well combines. Store it in the wide mouth jar, this ways it's easier to scoop the flour out when needed.


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CS_Summit 4 Preview: Can ENCE Repeat Madrid?
By Aleksa Kitic
The first cs_summit event this year is kicking off on the 23rd of May. It is going to feature six very strong teams including Team Liquid and ENCE who have won titles recently. In this cs_summit 4 preview, we cover everything you need to know about the following event.
A brief history of cs_summit events
The first cs_summit event was held in 2017 by Beyond The Summit. It took place in Los Angeles in Summit House and it still hasn't changed the host city. Organizers conceptualized this event to be similar to the BLAST Pro events, although BLAST Pro events came after cs_summit. Hence, it is an invitational event. The event doesn't last for too long (four days) and it brings the best teams to one place.
However, there are some important differences between BLAST Pro Series and cs_summit events. Evidently, BLAST Pro Series last for two days less, they use a different format and successfully invite notably better teams who actually signed a contract with BLAST Pro Series, so they basically have to play at least 5 of these events per year. On top of that, the BLAST Pro Series has a bigger prize pool.
Read: Is BLAST Pro Going To Ruin The CS:GO Competitive Scene?
The first edition of cs_summit was pretty strong as there were some really good teams competing such as SK Gaming, Cloud9, NiP and Team Liquid. At the end of cs_summit 1, SK Gaming defeated Gambit Esports in the Grand Final to clinch the title. A year later, Team Liquid managed to go to the Finals through the Lower Bracket where they faced Cloud9 and eventually beat them to lift the trophy.
Source: HLTV
The following cs_summit event wasn't that strong as it lacked all previously mentioned teams. So, NRG Esports used that to get to the Final and overcome OpTic Gaming there.
Format and rules
The format of cs_summit 4 is going to be drastically different from formats of previous cs_summit events. Whereas previous tournaments used Double-Elimination Bracket and Best-of-3 matches, this tournament is going to change that. Cs_summit 4 will use Double Round-Robin Group where everyone is going to face each other in Best-of-1 matches two times.
The best four teams in the group will move further to the playoffs where all matches are Best-of-3. After this significant change, cs_summit 4 is going to remind us even more of BLAST Pro Series as they both now feature mainly Best-of-1 duels. As many times said, those duels aren't considered as serious as Bo3 and it will make cs_summit 4 more fun, but it will also lose some credibility and significance in the community.
Who competes at cs_summit 4?
Six very strong squads are going to fight for the prize pool of $150,000. Teams competing will be Team Liquid, ENCE, NRG, Renegades, Team Vitality, and Ghost Gaming. The underdogs of the cs_summit 4 are undoubtedly going to be Ghost Gaming who didn't achieve anything notable at big tournaments. Nonetheless, they are strong squad, and everyone will have to take them seriously if they want to beat them.
Also, given that cs_summit will use Best-of-1 matches and Double Round-Robin Group, Ghost Gaming will have better chances to upset other teams.
Source: twitter.com/GhostGaming
On the other side, the favorite for winning the title is Team Liquid who won the title at IEM Sydney. Also, they have been doing pretty well this year, excluding showing at Katowice when ENCE knocked them out. Besides that loss and the Sydney title, they won iBUYPOWER Master IV, topped the Group at EPL Qualifier and finished as second at two BLAST Pro events (Sao Paulo, Miami). Hence, they had a very solid season so far, and it seems like they broke the ice when it comes to winning titles. So, everyone expects from them to keep going and perform at the highest level.
Can ENCE repeat Madrid?
The biggest headlines in CS:GO these days have been about ENCE beating Astralis and ending their Nuke streak. ENCE is the most pleasant surprise this year as they had so good results thus far. Although they always failed at Online tournaments, they shined at LAN events, when it mattered more. The last of many of their accomplishments is beating Astralis not once, but twice in the same day and defeating them on their best map.
More: ENCE BLAST Pro Series Madrid Champions
No team managed to beat Astralis twice at the same event since North in Stockholm last year in September. Moreover, ENCE did it on the same day. So, they already proved themselves as the top CS:GO team. Therefore, when we talk about favorites for the title, we must not exclude this Finnish team.
Furthermore, other teams alongside ENCE can also be dangerous. All NRG, Renegades and Team Vitality are in good form. They all had a good year so far, and Team Vitality is perhaps the best upcoming team. As a result, this tournament is going to be very interesting to watch considering that all teams are so close. We can surely expect a good fight and high-quality CS:GO.
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If we don't have a recession, equity prices are inexpensive from a valuation and dividend yield standpoint. Since 1958, 10 year bond yields have always been higher than stock dividend yields (except during the fear laden 2008-2009 financial crisis). Today the opposite is true, stock dividend yields are higher than the 10 year treasury yield. When compared to bonds, stocks are cheap.
Jobs are hard to come by in the U.S. because we are going through a cycle of serial deleveraging. In 2008 and 2009, U.S. corporations cut to the bone to make sure they could survive the great recession and the liquidity crisis. At the same time, U.S. households started to spend less and pay down debt and this household deleveraging may last for an extended period of time. State and local governments started to deleverage in 2010 and earnestly started cutting budgets in 2011 because the impact of declining property and sales taxes have reduced their revenue streams. Because local governments are required to submit balance budgets, their deleveraging efforts may continue for some time also.
The Federal government just started to deleverage this Summer and it, like U.S. households will be deleveraging for a long time (especially if economy does not grows at more than 1%). The big question facing the equity market is can serial deleveraging become a vicious cycle that leads to a path of deflation. Until we know see the impact of any jobs package, we are years away from knowing the answer to that question.
The European Union started to talk about deleveraging last year and applied a band aid to Greece. Due to the structural difference between member countries, this deleveraging effort may require a rewrite of the entire European Union agreement. The more the pain the quicker this will occur.
Serial deleveraging combined with the U.S. baby boomer retiree demographic leads to an interesting outlook for interest rates. Retirees generally want a steady source of retirement income with low risk from their savings and this usually leads to an increased demand for fixed income investments. This increased demand for fixed income investments potentially keeps interest rates low for a long time and low interest rates are good for deleveraging.
This leads us to the question of where to invest. U.S. Equities are cheap when compared to U.S. bonds. We believe that is the reason why the markets continue to rally back after steep selloffs. Institutional, long term investors are allocating out of bonds into stocks. We continue to believe this is a smart move. Our strategy reflects this belief.