Job Title: Manager, Service Operations.
Years with Company: 07/08/02- 11 years. We opened a Coventry office in Bismarck in 2002, and I was part of the first training class we had here in Bismarck.
Why do you feel it is important to be part of the network? I feel it is important to be part of a network for a couple reasons: attracting more opportunities, getting new ideas, new insights, and new wisdom, and personal growth and development as a person.
How do you spend your free time? I love to volunteer when I have any free time, but most of my time is keeping up with my kids and their sports. My girls are involved in volleyball, golf, track and tennis.
Are you involved in other organizations in the community? Yes, I am President of the Bismarck- Mandan Leadership Development Organization, an NMA Chapter.


Prepare a statement of security deposit refunds and claims for a tenant at the end of their tenancy with this template form for Georgia tenancies.
It also states whether a refund is being paid to the tenant or if any additional amount is still owing to the landlord.
This rental property form can be reused as often as you require. Downloadable and easy to use.
This Georgia Security Deposit Refund ⁄ Claim Statement form is available as a MS Word template which can be filled in on the computer or by hand.


Edward Norton hosted "Saturday Night Live" on Saturday and appeared in a parody trailer for a fake Wes Anderson horror film called "The Midnight Coterie of Sinister Intruders."
Norton plays Owen Wilson in a story that's a cross between Anderson's "Moonrise Kingdom" and a home invasion movie. There are the usual Anderson characters, played by Gwyneth Platrow, Angelica Huston, Tilda Swinton, Adrien Brody and Jason Schwartzman. Unfortunately, Bill Murray wasn't involved or imitated.
Probably the best thing that SNL has produced in atleast 10-15 years.
Good lord I have a hatred for Owen! A hatred that would be written about in old timey books like the Illyad. My loath for that man would start wars!
Wow! A skit from SNL that I actually laughed at! Norton was gold as Owen Wilson!
This was almost too accurate.
For his very first time hosting, Ed Norton did a great job. Nearly every sketch was funny.
Pretty good but it's sad that the only funny things on Saturday Night Live these days are the pretaped bits.
Yeah it was. The only thing I was wondering is why wasn't Pearl Jam the musical guest. They were on Fallon on Thu and Fri because it was Pearl Jam week because their new album is out.
PJ has always gone on SNL when they have a new album. I have no idea who that black girl was and she was atrociously bad.
I must be humor-impaired because I didn't laugh, even with the laugh track, which is supposed to help induce laughter in "actual" viewers, hence its inclusion in most sitcoms.


Home Careers Why join Coca-Cola HBC Switzerland?
By joining Coca‑Cola HBC Switzerland you'll be part of a sustainable company and you have the opportunity to work for one of the world's most iconic brands. Our success story is written day after day thanks to the many little and large individual successes the people behind the brand achieve every day.
Our recipe for success: enjoyment of life, an active and healthy lifestyle, pioneering spirit and staying power, a fresh way of thinking and fair play, and above all honest hard work. And there's an extra portion of Swissness added: the quest for quality and the awareness, that everything can be done just a bit better together.
Fascinating, interesting work right where the market action is – made for go-getters who want to achieve things not just in theory, but immediately.
At our company, the doors are open to those who want to get ahead. And there are many open doors – after all, if you do well here, you will be among the best anywhere in the Fast Moving Consumer Goods segment.
It doesn't matter where you come from – we'll be on first-name terms regardless. The team and ability to inspire yourself and others matter much more than a suit and tie.
We work for the world's greatest and most popular brand. We are proud of that. But here in Switzerland, there's an extra portion of Swissness added: maximum quality – and that makes us even prouder.


a fast and easy way to do a takeoff you can order from.
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our online building materials calculator leaves you in control and eliminates the need to buy expensive software to calculate your lumber list. gotakeoff is easy to use and will provide you with a complete material list for standard construction in a matter of minutes. the list shows different phases of the job to allow you to customize deliveries. the tutorial shows a step-by-step approach to using gotakeoff. click here for a sample.
no need to send us your blueprint - just fill out the forms at your convenience, click, and wait a few moments to receive a printable and complete materials list you can use for estimating and ordering. gotakeoff will save information entered under your account for as long as you need it. changes and additions can be made easily and at your convenience.
we�ve added some additional features that most estimating programs do not include: our materials list includes quantities of nails, screws, foundation drainage piping, holdowns, and other hardware - eliminating the �unforeseen items� line at the bottom of your material lists. gotakeoff also calculates interior trim and gives you the option of printing a door and window schedule. it can be used to do a takeoff for residential or commercial buildings.
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�2001-2009 abacus design, inc. all rights reserved. site last updated october 29, 2009.


NFPA 96 Fire Codes for Hood Inspection & Cleaning Frequency.
Access doors installed for easy cleaning in duct work according to NFPA 96 2014.
4.1.8 – All interior surfaces of the exhaust system shall be accessible for cleaning and inspection purposes.
5.1.2 – All seems, joints, and penetrations of the hood enclosure that direct and capture grease-laden vapors and exhaust gases shall have a liquid tight continuous external weld to the hood's lower outermost perimeter.
7.4.1.1 – On horizontal ducts, at least one 508 mm x 508 mm (20 in. x 20 in.) opening shall be provided for personnel entry.
7.4.1.2 – Where an opening of this size is not possible, openings large enough to permit thorough cleaning shall be provided at 3.7 m (12 ft) intervals.
7.4.1.3 – If not easily accessible from a 3 m (10 ft) stepladder, openings on horizontal grease duct systems shall be provided with safe access and a work platform.
7.4.2.2 – Where personnel entry is not possible, adequate access for cleaning shall be provided on each floor.
7.5.2.1 – all seams, joints, penetrations, and duct-to-hood collar connections shall have a liquid tight continuous external weld.
NFPA 96 Fire Codes for Electrical Wiring & Fan Hinges.
(8) A hinged up-blast fan supplied with flexible weatherproof electrical cable and service hold-open retainer to permit inspection and cleaning that is listed for commercial cooking equipment.
8.1.1.1 – Approved up-blast fans with motors surrounded by the air-stream shall be hinged, supplied with flexible weatherproof electrical cable and service hold-open retainers, and listed for this use.
NFPA 96 Fire Codes for Rooftop Grease Containment.
(4) The ability to drain grease out of any traps or low points formed in the fan or duct near the termination of the system into a collection container that is noncombustible, closed, rainproof, and structurally sound for the service to which it is applied and that will not sustain combustion.
(5) A grease collection device that is applied to exhaust systems that does not inhibit the performance of any fan.
8.1 Exhaust Fans for Commercial Cooking Equipment.
8.1.1.3 Upblast fans shall have a drain directed to a readily accessible and visible grease receptacle not to exceed 3.8 L (1 gal).
NFPA 96 Fire Codes for Hood Grease Filters.
6.1.1 – Listed grease filters, listed baffles, or other listed grease removal devices for use with commercial cooking equipment shall be provided.
6.1.2 – Listed grease filters and grease removal devices that are removable but not an integral component of a specific listed exhaust hood shall be listed in accordance with UL 1046.
6.1.3 – Mesh filters shall not be used unless evaluated as an integral part of a listed exhaust hood or listed in conjunction with a primary filter in accordance with UL 1046.
6.2.3.1 – Grease filters shall be listed and constructed of steel or listed equivalent material.
6.2.3.3 – Grease filters shall be arranged so that all exhaust air passes through the grease filters.
6.2.3.4 – Grease filters shall be easily accessible and removable for cleaning.
NFPA 96 Fire Codes for Solid Fuel Cooking Systems & Spark Arrestor Filters.
14.5.2 – If airborne sparks and embers can be generated by the solid fuel cooking operation, spark arrestor devices shall be used prior to using the grease removal device to minimize the entrance of the sparks and embers into the grease removal device and into the hood and duct system.


text:
Q: Can use AWS Gem with Paperclip for DigitalOcean Spaces service? I tried to use aws-sdk + Paperclip gems with Ruby On Rails to use DigitalOcean Spaces to upload files
The problem i have is the result of configuration, i get "{name_buncket}.s3.nyc3.amazonaws.com" instead of "{name_buncket}.s3.nyc3.digitaloceanspaces.com", that last is the correct result to acces to DigitalOcean Spaces
The aws-sdk gem is exclusive for Amazon Services?, if that is the case, exist another gems similary to aws-sdk to use?
That is the configuration i use:
config.paperclip_defaults = {
    storage: :s3,
    url: '.....',
    s3_region: 'nyc3',
    s3_credentials: {
    bucket: '......',
    access_key_id: "......",
    secret_access_key: "........",
    s3_host_name: 'nyc3.digitaloceanspaces.com'
  }
}

A: In addition to setting s3_host_name, you'll also need to configure the endpoint used by the AWS SDK. Paperclip does not expose this directly, but it can be set through s3_options I am able to successfully use Paperclip with Spaces with the following config, where the env variable S3_HOST_NAME is set to nyc3.digitaloceanspaces.com:
  config.paperclip_defaults = {
    storage: :s3,
    bucket: ENV["S3_BUCKET"],
    s3_credentials: {
      access_key_id: ENV["S3_ACCESS_KEY_ID"],
      secret_access_key: ENV["S3_SECRET_ACCESS_KEY"]
    },
    s3_host_name: ENV["S3_HOST_NAME"],
    s3_host_alias: ENV["S3_HOST_ALIAS"],
    s3_region: ENV["S3_REGION"],
    s3_protocol: :https,
    s3_options: {
      endpoint: "https://" + ENV["S3_HOST_NAME"],
    },
    url: ":s3_alias_url",
    path: "/assets/:class/:attachment/:style/:filename",
  }

A: I think you're out of luck at the moment, although not for the hostname problem you're currently having.
The s3_host_name key should be outside of your s3_credentials block.  If you change your configuration to this:
config.paperclip_defaults = {
  storage: :s3,
  url: '.....',
  s3_region: 'nyc3',
  s3_credentials: {
    bucket: '......',
    access_key_id: "......",
    secret_access_key: "........"
  },
  s3_host_name: 'nyc3.digitaloceanspaces.com'
}

you should fix your hostname problem.
However, at the moment this is just going to lead you to another problem: Paperclip/aws-sdk authentication isn't currently working with DigitalOcean Spaces - see this issue on GitHub.

A: I started the ticket for Paperclip and have one with Digital Ocean as well with no reply yet. The above example that drosboro entered should work in theory but it does not. Specifying s3_host_name does nothing and shows as the host name specified in the original post, though i do agree the issue must lie with a authentication issue somewhere.
To test, I switched to storage: :fog from :s3. Specifying scheme: 'https' results in a 403 response, while switching to scheme: 'http' results in a 302 response. Interestingly, using shows a file size in the json output while uploading via http results in 0. Odd.
Thinking maybe there were some newer API options used, I switched to AWS-SDK v3 which caused issues of it's own which I was able to work around. Still no dice, though. If i receive an update from anyone on this, I'll gladly post the response here.

redpajama_set_name: RedPajamaStackExchange


Green Fairy Quilts: We are home!
After a whirlwind trip that was as fast paced as it possibly could be, we are finally home. We will be working on pictures of the orphanage, and the video for your viewing pleasure, but here are a few shots of our trip. There are a few things that we take advantage of here in America, like the picture above, we can't actually touch the telephone wires. Convenience is a huge thing here too, we don't have to walk everywhere and the Banks and Fast Food are all drive through. If we want to go shopping, we go to one place, usually Wal-Mart (I confess, I am guilty) and all that you need is there. Also, water, we had to buy it everyday in a bottle, and couldn't drink from the drinking fountains or from the tap if we wanted to stay healthy.
Here's a shot of Clint in the Piata (Flea Market) in Pitesti. Isn't he adorable? I think so.
Not the best picture of me, but I did love this table cloth.
We were able to go to a Monastery in Curtea de Argues, Romania. It was beautiful.
Finally, a shot of the orphanage we visited, we weren't aloud to take pictures of the face of the children, but we did get a lot of video. You will be able to see that in our video, hopefully we will have that soon.
All of you that have placed orders, Clint will get them out today and tomorrow. Thanks again to everyone who helped, we can't wait to show you all the pictures and video.
Just the few photos you shared reminds me of ours we lived overseas....looking forward to seeing more.
Welcome back home. It looks like it was an educational and productive trip. Looking forward to seeing more pictures.
Wow so glad that you are home. Can't wait to see more pictures and hear all about your trip.
So glad you guys are home safely.
Glad you made it home safe and sound! I can't wait to see the video. I like the table cloth too.
I am glad you had a great time and that you made it home safe. Thanks for the chat before you left and you did a great job on choosing a pattern for me. Enjoy the rest of your week and may we all be grateful for what we have and are able to enjoy. Even the small things we take for granted.
Welcome home, I hope all went well for you and Clint.
So glad you are back! Sounds like it was an awesome trip and very successful.
Welcome back! Can't wait to hear and see more about your trip.
Welcome back. Take a deep breath and relax for now. We all await more details of the trip.
We're so fortunate in many ways! I'm glad you made it home safely.
I hope the table cloth came home with you too!
Welcome back! Can't wait to hear more about your trip. We have many advantages living in a wealthy country.
Welcome home. Looking for to the photos and videos. Why do you feel guilty for shopping at WalMart? I love Wally's.
welcome home, glad you had a good trip.
Welcome home. I's so glad you had a wonderful, safe trip and can't wait to see the video. How did your little ones survive? I'm guessing they were just fine.
By the way, I shop WalMart too. It's less than a mile down the road.


A server is given a handler that receives an HTTP::Server::Context that holds the HTTP::Request to process and must in turn configure and write to an HTTP::Server::Response.
The HTTP::Server::Response object has status and headers properties that can be configured before writing the response body. Once response output is written, changing the status and headers properties has no effect.
The HTTP::Server::Response is also a write-only IO, so all IO methods are available in it.
The handler given to a server can simply be a block that receives an HTTP::Server::Context, or it can be an HTTP::Handler. An HTTP::Handler has an optional next handler, so handlers can be chained. For example, an initial handler may handle exceptions in a subsequent handler and return a 500 status code (see HTTP::ErrorHandler), the next handler might log the incoming request (see HTTP::LogHandler), and the final handler deals with routing and application logic.
A handler is given with a block.
A series of handlers are chained.
A series of handlers is chained, the last one being the given block.
Builds all handlers as the middleware for HTTP::Server.
Creates the underlying TCPServer if the doesn't already exist.
Returns the TCP port the server is connected to.
You may set reuse_port to true to enable the SO_REUSEPORT socket option, which allows multiple processes to bind to the same port.
Gracefully terminates the server. It will process currently accepted requests, but it won't accept new connections.
Starts the server. Blocks until the server is closed.
See #bind for details on the reuse_port argument.


According to a new report Latin America, Middle East and Africa Geospatial Analytics Market, published by KBV Research, the Latin America, Middle East and Africa Geospatial Analytics Market is expected to register a CAGR of 21.1% during the forecast period (2016-2022).
The Brazil market dominated the LAMEA Remote Sensing Geospatial Analytics Market by Country in 2015, and would continue to be a dominant market till 2022; growing at a CAGR of 15.8 % during the forecast period. The Argentina market would attain market value of $296.3 million by 2022. Additionally, The UAE market is expected to witness a CAGR of 15.2% during (2016 - 2022).
The Utility & Communication market dominated the LAMEA Geospatial Analytics Market by Vertical in 2015, and would continue to be a dominant market till 2022; growing at a CAGR of 18.8 % during the forecast period. The Natural Resource market is expected to witness a CAGR of 21.5% during (2016 - 2022). The Automotive market is expected to witness a CAGR of 23.4% during (2016 - 2022). Additionally, The Defense & Intelligence market is expected to witness highest CAGR of 22.8% during (2016 - 2022).
The Surveying market dominated the LAMEA Geospatial Analytics Market by Application in 2015, and would continue to be a dominant market till 2022. The Disaster Risk Reduction & Management market is expected to witness a CAGR of 22.6% during (2016 - 2022). Additionally, The Climate Change Adaptation market is expected to witness a CAGR of 23.1% during (2016 - 2022).
The report has exhaustive quantitative insights providing a clear picture of the market potential in various segments across the countries in the region. The key influencing factors of the Latin America, Middle East and Africa Geospatial Analytics have been discussed in the report along with the elaborated company profiles of Trimble Navigation Ltd., Hexagon AB, Harris Corporation, Bentley Systems, Inc., General Electric (GE), Macdonald, Dettwiler & Associates, Ltd., Fugro N.V., and RMSI.


text:
Dave Fornell, editor of DAIC Magazine
Blog | Dave Fornell, DAIC Editor Stents| February 13, 2017
The Future of Stent Development Depends on Bigger Improvements in Outcomes
Stents were the key focus of interventional cardiology for more than 20 years, but the focus has changed in recent years in favor of novel, more sexy technologies in areas of structural heart repair, transcatheter valves, and new interventional therapies for hypertension, heart failure and stroke. I remember when the annual Transcatheter Cardiovascular Therapeutics (TCT) meeting was really focused on stent technology, partly driven by the stent wars between vendors 10 years ago who were competing to see who could build a better mouse trap and lower events rates with their next-generation devices. At recent meetings, the focus has seemed to be more on the novel interventional technologies, with transcatheter heart valve repair and replacement as the centerpiece.
I feel the reason for this refocusing in new areas is threefold. First, the stents and cardiac-related pharmaceuticals used today are very good and have cut the number of repeat customers returning to the cath lab. Second, there has been a proliferation of cath labs in the past 20 years, forcing competing hospitals to look for new ways to boost patient volumes. Third, the performance of the current generation of drug-eluting stents (DES) is outstanding and with comparable low event rates, which means the number of patients needed today to power a superiority study on late-term events rates would be vast and very expensive.
"To a large extent stents have been commoditized and it really boils down to prices today," said Michael Mack, M.D., medical director, cardiovascular surgery, Baylor Health Care System and chairman of The Heart Hospital Baylor Plano Research Center. He and several other key opinion leaders shared their thoughts about new stent development during a press conference highlighting several new metallic and bioresorbable stent late-breaking trials at TCT 2016.
While there may still be a lot of stent R&D, the cost to run a superiority trial today against the Xience stent would be staggering. Mack said a new stent also would need to show much more than a small incremental increase for improved patient outcomes in order to justify the much higher cost of a new device. "The price point of these new stents may stifle future development of new devices," Mack explained.
Today, unless a new stent can show significant patient outcomes improvement over the current generation devices, it is unlikely it will see wide adoption, said David J. Cohen, M.D., M.Sc., medical director of cardiovascular research at Saint Luke's Mid America Heart Institute. This is especially true for devices that are more expensive than the current generation stents. He said if a device is only incrementally better, no one will pay twice as much for it.
At TCT last fall, there were a number of late-breaking trials that reminded me more of the TCT of years past, with a renewed focus on DES. This included advances such as polymer-free stents, drug-filled stents and bioresorbable polymer on metallic stents.
"We continue to see advancements in metallic stents, and metallic stents are not going out of the market," stressed Roxana Mehran, M.D., professor of medicine, Icahn School of Medicine at Mount Sinai. She acknowledged bioresorbable stent technologies are exciting, but vendors are not about to give up on metallic stents and still have a lot of ongoing R&D investement.
It is true bioresorbable stents have renewed interest in stent technologies for many cardiologists, mainly because they offer a new concept that may have long-term advantages for patients. These devices have also had a lot of attention at cardiology meetings the past few years, and there was an explosion of interest in bioresorbable scaffold technology following the U.S. Food and Drug Administration clearance of the Absorb stent last summer. There are currently numerous bioresorbable stents approved in Europe, in development or entering trials.
"I think we are going to be overwhelmed with new bioresorbable scaffold trials," Cohn predicted for future TCT meetings.
As a first-generation device, the Absorb has its faults, including its larger struts, lack of flexibility and three-year time to dissolve. "I think the race is on with smaller devices with faster absorption rates," said Dean Kereiakas, M.D., medical director of The Christ Hospital Heart and Vascular Center, Cincinnati, Ohio.
Read the September 2017 article "Abbott Will End Sales of Absorb Bioresorbable Stent."
The key for new device adoption includes the ability of the device to solve an ongoing clinical problem and significantly improve outcomes. Mehran said one area of stent innovation that really needs attention is devices that only require short-term dual-antiplatelet therapy (DAPT). "We are begging for a short-duration device," she explained. "Three months is not really short for a patient who is at high-risk for bleeding."
Read the article "Questions Remain on DAPT Prolongation."
Link to our TCT news channel with articles and releases from TCT 2016.
News | Cath Lab
Innovative Health Expands into Cath Lab with Clearance to Reprocess Eagle Eye Digital IVUS Catheter
May 31, 2022 — Innovative Health, LLC, a specialty cardiology reprocessor, announced that the company has received ...
Abbott Medical Recalls Dragonfly OpStar Imaging Catheter for Potential Loose Catheter Marker Band
May 26, 2022 — The U.S. Food and Drug Administration (FDA) has recalled the Dragonfly OpStar Imaging Catheter, and has ...
NewYork-Presbyterian Hudson Valley Hospital Launches Interventional Cardiology Program and Opens State-of-the-Art Cardiac Catheterization Lab
April 25, 2022 – NewYork-Presbyterian Hudson Valley Hospital celebrated the launch of its interventional cardiology ...
Philips Signs Long-term Strategic Partnership with Oulu University Hospital Finland to Deliver Advanced Image-guided Specialist Care
April 18, 2022 – Royal Philips and Oulu University Hospital (Finland) have announced a strategic 10-year partnership ...
Fremont Bank Foundation Donates $750,000 to St. Rose Hospital Foundation to Enhance Its Cardiac Catheterization Laboratory Equipment
February 16, 2022 – Fremont Bank Foundation recently donated $750,000 to its community partner, St. Rose Hospital ...
Stabilizing Cardiogenic Shock After A Heart Attack
February 14, 2022 — A collaborative effort between The Valley Heart and Vascular Institute's cardiology team ...
Sponsored Content | Videos | Cath Lab
VIDEO: Leveraging Analytics and Data Visualization in the Cath Lab
Advancements in analytics and data visualizations are helping to streamline operations and improve productivity at cath ...
FDA Clears Philip CavaClear Laser Assisted IVC Filter Removal System
January 4, 2022 — The U.S. Food and Drug Administration (FDA) has authorized marketing of the first laser-based device ...
New RSIP Vision Technology Aids Noninvasive Planning of Coronary Intervention
December 14, 2021 — RSIP Vision, a medical imaging company applying advanced artificial intelligence (AI) and computer ...
Feature | Cath Lab
RealView Imaging Receives FDA for Holoscope-i Medical Holographic Imaging System
November 15, 2021 — RealView Imaging Ltd. recently received FDA 510(k) clearance for its Holoscope-i holographic system ...
WEBINAR: Transforming Interventional Cardiology With Structured Reporting
WEBINAR: Steps to Rejuvenate Cath Lab Inventory Management

redpajama_set_name: RedPajamaCommonCrawl


text:
Shine Reports Net Profit Growth of 37.8%
Aug 28, 2015 By Tim Morris
Tim Morris
Email: timm@wise-owl.com
Legal services firm, Shine Corporate Limited (ASX:SHJ) reported its full FY15 results. The company reported strong results and in line with expectations.
The firm reported revenue growth of 30.4 per cent to $150.6 million. Normalised EBITDA came in at $45.4 million, up 32.7 per cent and normalised NPAT gained 37.8 per cent to $30.6 million. Full year dividends equate to 3.75 cents per share, up 7.1 per cent on the pcp, and earnings per share growth of 20.3 per cent to 17.2 cents per share. According to MD, Simon Morrison, the performance in FY15 reflects organic growth as well as contributions from emerging practice areas and acquisitions.
Key achievements for the company during FY15 includes normalised EBITDA margins of 30.1 per cent, up from 29.6 in the pcp. Emerging Practice Area's growth of 90.8 per cent to $33.7 million and FY15 acquisitions completed and performing to expectations.
Mr. Morrison commented that as the plaintiff litigation market continues to consolidate, Shine will continue to identify opportunities for growth by acquisition as well as opportunities for growth in emerging practice areas and organically. Shine will continue to seek acquisitions that are culturally aligned, are well managed, optimise potential synergies and are consistent with strategy to diversify both geographically and sectorally.
Looking into FY16, Shine has provided EBITDA guidance of $52 - $56 million. The company's share price has declined significantly since its peak in May, however this is largely due to a market wide decline. Whilst results today were strong, they are in-line with expectations and are unlikely to significantly affect the share price.
Author: Tim Morris Aug 28, 2015
Having studied Commerce and Science at the University of New South Wales, Tim began his career in an analytical capacity with Wise-owl. Tim has conducted over 500 corporate valuations and appraisals, specialising in pre revenue assets and emerging markets. For the last five years, his Equity Capital Market insights have been featured as part of a weekly column in The Australian and regularly features on Sky News, CNBC, ABC and Bloomberg TV.


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Three inches fresh powder overnight. Sunny and low 20s at the trailhead. Light wind.
Today Todd Kupka (photo above) worked on the ginzugroomer. Todd is our expert equipment manager. He does a fabulous job keeping our equipment running. We can't thank him enough for his help!
Tod Tibbetts groomed over the fresh snow on Hwy 819 and Kay's, and both cutoffs. But he left the powder on Eric's Loop for your skiing enjoyment.
Early season hazards exist. Please use caution.
Four inches of new snow fell through the week with an additional inch covering the trails today. Temps in the mid-20s at the trailhead. No wind.
Today was a work day on the West Elk trails. Aaron Mattix groomed most of the trails plus Eric's Loop. Before grooming Eric's, Aaron and Tod Tibbetts shoveled the Bruce's Bridge section to level the area for the groomer. Thanks also to Brad Henry for helping to pack the snow.
Thank you Mary and Marty Gervais for distributing stakes on Eric's Loop!
Aaron Mattix and Tod Tibbetts met up on the West Elk trails for a little snowshoeing on Saturday afternoon. With 2 feet of new snow they decided it's time to start packing the trails with the snowmobiles. Trail packing will begin Saturday, December 8.
In the meantime, volunteers are busy finishing up maintenance on the snowmobiles and trailers.
The trails need at least 2 feet of snow before we can take the snowmobiles up to begin packing. Takedown fences, rocks, logs, and other natural objects on the trails must be covered completely for the safety of our groomers.
Hwy 819 and Kay's Loop will be packed first, and then East Cutoff and Zeus's Cutoff. Next they will pack Eric's Loop. During the next couple weeks wildlife is still on the move in the back country along Eric's Loop.
Your donation will help us prepare the equipment so we're ready for the upcoming ski season.


Looking to place a month's rent as a deposit for a room I will be renting and moving into at the beginning of February. Without going into too much details, I'm now having second thoughts about this room/residence.
If I hand over the deposit for the landlord to hold until the present resident vacates on the first of Feb. and I find a better location to move to? Can I legally get my deposit back? Keep in mind that this will be a more of an informal arrangement than with your typical resident leasing a full apartment from a real estate management/full size apartment building landlord (renting a room in boarding house - closest resembling definition to the setup).
Or once I hand over the deposit, should I stop looking for better options, move into the room. Start looking for better arrangements whereas I will move out 3 to 6 months later (if and when they pop up ... if they in fact do)?
Parking this bit of legalese here for further reference.
Virtually all leases require tenants to give their landlords a security deposit; usually of one month's rent. If a lease is renewed at a greater amount or the rent is increased during the term of the lease, the owner is permitted to collect additional money from the tenant in order to bring the security deposit up to the new monthly rent. Landlords, regardless of the number of units in the building, must treat the deposits as trust funds belonging to their tenants and they may not co-mingle deposits with their own money.
Landlords of buildings with six or more apartments must put all security deposits in New York bank accounts earning interest at the prevailing rate. Each tenant must be informed in writing of the bank's name and address and the amount of the deposit. Landlords are entitled to collect annual administrative expenses of one percent of the deposit. All other interest earned on the deposits belongs to the tenants. Tenants must be given the option of having this interest paid to them annually, applied to rent, or paid at the end of the lease term. If the building has fewer than six apartments, a landlord who voluntarily places the security deposits in an interest bearing bank account must also follow these rules.
A function of the deposit is to "hold" the spot. If you change your mind, then you lose the deposit. Pretty standard arrangement.
That would be illegal in Ontario. If you don't move in, you get the money back.
The OP said this was an informal situation so his situation may be different.
In my community and when working with a property manager, the application fee is used to cover cost of the credit check. There is also a minimal deposit fee as a good faith that you will be there to occupy the space that has been reserved for you. These kinds of deposits are generally non- refundable. First and last month's rent may also be required.
» Question on apartment deposit...?


The significant accounting policies followed by the Company are set forth in Note 2 – Summary of Significant Accounting Policies included in the Company's Annual Report on Form 10-K for the year ended December 31, 2017.
Equity-based Compensation. In May 2017, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2017-09 – Compensation – Stock Compensation (Topic 718); Scope of Modification Accounting. The new guidance clarifies when to account for a change to the terms or conditions of a share-based payment award as a modification. Under the new guidance, modification accounting is required only if the fair value, the vesting conditions, or the classification of the award as equity or liability changes as a result of the change in terms or conditions. The Company adopted ASU 2017-09 in 2018. The adoption of ASU 2017-09 did not have a material impact on the Company's condensed consolidated financial statements for the nine months ended September 30, 2018.
Revenue Recognition. ASU 2014-09, Revenue from Contracts with Customers (Topic 606) ("ASC 606"), supersedes the revenue recognition requirements in Topic 605, Revenue Recognition, and industry-specific guidance in Subtopic 932-605, Extractive Activities-Oil and Gas-Revenue Recognition and requires an entity to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration the entity expects to be entitled to in exchange for those goods or services. Subsequently, in April 2016, the FASB issued ASU 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing as further clarification on identifying performance obligations and the licensing implementation guidance. In May 2016, the FASB issued ASU 2016-12, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients, as clarifying guidance to improve the operability and understandability of the implementation guidance on principal versus agent considerations. In December 2016, the FASB further issued ASU 2016-20, Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers, to increase stakeholders' awareness of the proposals and to expedite improvements to ASU 2014-09.
The Company is in the process of reviewing its various contracts with customers and evaluating the effects of ASC 606 on its financial statements and disclosures. Based on the Company's analysis to date, changes are expected in the presentation of revenues and expenses as net versus gross for certain contracts; however, net income and cash flows are not expected to be impacted. The Company's analysis will be completed in the fourth quarter, and it is not currently able to estimate the quantitative effect of the aforementioned change. The Company continues to evaluate and compile the information required for the new disclosure requirements, which also includes any changes to relevant business practices, accounting policies and control activities as a result of the adoption of ASC 606. The Company plans to adopt ASC 606 using the modified retrospective method on January 1, 2019.
Financial Assets and Financial Liabilities. In January 2016, the FASB issued ASU 2016-01, Financial Instruments - Overall: Recognition and Measurement of Financial Assets and Financial Liabilities. The pronouncement requires, among other things, public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes and requires separate presentation of financial assets and financial liabilities by measurement category and form of financial asset. For the Company, these changes become effective for fiscal years beginning after December 15, 2018. In February 2018, the FASB issued ASU 2018-03, Technical Corrections and Improvements to Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities, which clarifies certain aspects of the guidance issued in ASU 2016-01 including: the ability to irrevocably elect to change the measurement approach for equity securities measured using the practical expedient (at cost plus or minus observable transactions less impairment) to a fair value method in accordance with Topic 820, Fair Value Measurement; clarification that if an observable transaction occurs for such securities, the adjustment is as of the observable transaction date; clarification that the prospective transition approach for equity securities without a readily determinable fair value is meant only for instances in which the practical expedient is elected; and various other clarifications. The expected adoption of ASU 2016-01 and ASU 2018-03 are being evaluated by the Company and the adoption is not expected to have a significant impact on the Company's condensed consolidated financial statements.
Leases. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which requires the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases under current U.S. GAAP. In January 2018, the FASB issued ASU 2018-01, Leases (Topic 842): Land Easement Practical Expedient for Transition to Topic 842, which provides clarifying guidance regarding land easements and adds practical expedients. In July 2018, further amendments were issued under ASU 2018-10, Codification Improvements to Topic 842, Leases. In July 2018, the FASB issued ASU 2018-11, Leases (Topic 842): Targeted Improvements, which provides entities with an additional transition method in which an entity initially applies the new leases standard at the adoption date and recognizes a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. ASU 2016-02 and its related updates are effective for the Company for fiscal years beginning after December 15, 2019. The Company is currently evaluating the method of adoption and the impact of the adoption of this guidance on its condensed consolidated financial statements and disclosures.
Financial Instruments – Credit Losses. In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments requiring the measurement of all expected credit losses for financial assets, which include trade receivables, held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. The guidance in this ASU is effective for the Company for fiscal years beginning after December 15, 2020, and interim periods within fiscal years beginning after December 15, 2021 with early adoption permitted for interim and annual periods beginning after December 15, 2018. The evaluation of this standard and its impact on the Company's condensed consolidated financial statements and related disclosures is currently being assessed.
Derivatives and Hedging. In August 2017, the FASB issued ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities, which expands and refines hedge accounting for both financial and non-financial risk components, aligns the recognition and presentation of the effects of hedging instruments and hedge items in the financial statements, and includes certain targeted improvements to ease the application of current guidance related to the assessment of hedge effectiveness. ASU 2017-12 is effective for the Company for fiscal years beginning after December 15, 2019. Early adoption is permitted. The Company is currently evaluating the impact of the adoption of this guidance on its condensed consolidated financial statements.
Fair Value Measurement Disclosures. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement, which removes, modifies, and adds disclosure requirements on fair value measurements. ASU 2018-13 is effective for the Company for fiscal years beginning after December 15, 2019 and the Company is permitted to early adopt any removed or modified disclosures upon issuance of this ASU and delay adoption of the additional disclosures until their effective date. The Company is currently evaluating the impact of the adoption of this guidance on its disclosures.


Immediately coming up from the water, he saw the heavens parting, and the Spirit descending on him like a dove.
Et statim ascendens de aqua, vidit cælos apertos, et Spiritum tamquam columbam descendentem, et manentem in ipso.
This page was last modified on 22 August 2008, at 23:24.


Τοday is the opening of the intriguing exhibition "Theran Warriors", curated by archaeologist Lefteris Zorzos. It presents the Theran soldiers who fought during WWI and the Balkan Wars as they were identified in the detailed record book of 'Cycladic Warriors' created between 1936-1938. It was recently discovered on the island of Syros and presents fascinating information about their family history, work, education, their time spent in the army along with an incredible portrait of each individual. The exhibition essentially aims to bridge the gap with this recent past and to create awareness about how we can preserve it.
Opening at 20.00, ιn the Estia of Pyrgos Cultural Association, in the central square of Pyrgos. The exhibition will run until 12 October and is open daily 10.00 to 13.00 and 18.00 to 21.00.


RCI rents the Shure ConferenceOne tabletop microphone system. This system offers by-pass and mute control by the moderator of as little as three, or up to 120 delegate mics in a round-table configuration in either push-to-talk or automix format. A single 4db XLR send is provided to the audio system of your choice for amplification, recording, or press feed. RCI can also provide audio production or recording if you request.


Get Ready For 6 More Weeks of Winter!
Last Thursday, Phil the Groundhog emerged timidly from his home and was met by an excited crowd. He glanced towards the ground and looked at a blurry mass, roughly the same size and shape as himself... he saw his shadow.
As we all know, this indicates another six weeks of winter. If you're suffering from post surgery, cold weather makes it especially tough to stay comfortable. These new Greg pants will keep you warm and cozy in the winter time while allowing you to remain fashionable. Available in three colors: black, gray, and reflective black, these pants mean you can stay true to the way you want to present yourself while accommodating for the surgical procedure.


The Scouts are saving aluminum cans, bottles, and other items to be recycled. Proceeds will be used to cripple children.
The pastor would appreciate if the ladies of the congregation would lend him their electric girdles for pancake breakfast next Sunday morning.
Low Self' Esteem Support Group will meet Thursday at 7 PM. Please use the back door.
The Reverend Merriwether spoke briefly, much to the delight of the audience.
Due to the Rector's illness, Wednesday's healing service will be discontinued until further notice.
The eighth-graders will be presenting Shakespeare's Hamlet in the Church basement noon Friday at 7 PM. The congregation is invited to attend this tragedy.
Thursday at 5 PM there will be a meeting of the Little Mothers Club. All wishing to become Little Mothers, please see the minister in his private study.
The service will close with "Little Drops of Water." One of the ladies will start (quietly) and the rest of the congregation will join in.
The 1996 Spring Council Retreat will be hell May 10 and 11.
The Associate Minister unveiled the church's new tithing campaign slogan last Sunday: "I Upped My Pledge-------------Up Yours."


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New acupuncture needle Qi sensation research
A new investigation of acupuncture connects modern research with the traditional inducement of de-qi, a sensation evoked by acupuncture needles.
Researchers from Beijing University of Chinese Medicine, Medimar International Hospital and the European Foundation of TCM performed a research meta-analysis of the medical implications of evoking de-qi. Prominent acupuncturists and modern research was included in the study. The findings suggest a direct correlation between ancient acupuncture techniques and improved clinical outcomes for patients.
A total of 140 acupuncturists were chosen for the study and a publication review of 81 sources met the inclusion criteria out of a total of 352 publications reviewed. The investigators started with a historical account of classical acupuncture and then covered responses by modern clinicians and research. The researchers noted that, historically, The Yellow Emperor's Inner Canon discussed de-qi but the arrival of Qi was viewed in terms of the practitioner's experience and not the sensations experienced by the patient. They noted that by the end of the Ming Dynasty, de-qi was described as dull, numb, distention, outward spreading and other similar sensations as described in The Inner Chapters of Acupuncture and Moxibustion.
Modern research was conducted to survey patient responses to de-qi evoked by acupuncture needling. The subjective responses by patients included descriptors such as soreness, dull pain, heat, cold, heaviness, electrical, distention and numbness. The researchers also noted a distinction in subjective responses that were experienced as either fast or slow. Dull aches, for example, had a spreading sensation at a slow rate whereas electrical sensations were rapid. Correlates were drawn between the sensations and the rapid speed of nerve transmission and the slow speed, in centimeters per second, of channel transmission. Prominent acupuncturists added that de-qi is visually observable when the skin surrounding the needle appears tensed, bulged or pitted. The de-qi researchers note that classical authors describe de-qi as both tightness and heaviness that can be perceived in the fingers of the licensed acupuncturist holding the needle.
Acupuncture Speed Unique
The issues of de-qi and speed of transmission has emerged in other independent research. Dr. Jones and Dr. Bae of the University of California, Irvine, delineated three pathways by which acupuncture sends signals to the brain by using fMRI and ultrasound measurements. A very fast bioelectric signal is triggered at acupuncture points that is less than or equal to 0.8ms, another signal travels along nerve pathways and arrives at the brain in 180 - 200ms and a very slow signal arrives at the brain in 15 - 25 seconds as measured from stimulation of acupuncture point UB67 on the foot. The very slow signal travels at a rate of 5 - 10 cm per second. The stimulation process communicates to other acupuncture points along the meridian at this rate and is quantifiable with ultrasound and fMRI measurements. Dr. Jones noted that the very fast 0.8ms response is two orders of magnitude faster than any other known process. If a non-acupuncture point is stimulated, this rapid response is not observed. If one stimulates a true acupuncture point, the speed is less than or equal to 0.8ms, which is not only fast but unequalled at any other area of the body. Only acupuncture points carry information at this rate. The work of Dr. Jones and Dr. Bae relates to this new de-qi research in that the new de-qi research involves a discussion of de-qi and its relationship to neuro-stimulation, perception of de-qi speed sensations and clinical outcomes.
The de-qi researchers uncovered controversy in the determination of de-qi arrival. Dr. Jin R., a prominent acupuncturist, notes that patient sensations of numbness, heaviness and distention are sometimes superficial local sensations and are not necessarily indicative of de-qi. The researchers also noted that "clinical practice has shown that some patients can also get a good efficacy with weak needling sensation or even with no needling sensation at all." They cited several styles of acupuncture that do not require a needle sensation response to achieve clinical results including abdominal acupuncture, wrist-ankle acupuncture and intradermal needle acupuncture.
Acupuncture Needle Techniques
The research focused on clinical data and licensed acupuncturist input as to the relationship between the arrival of de-qi and specific clinical techniques. Dr. Peng J.S. notes that different de-qi sensations are more appropriate for different ages and body constitutions. Dr. Qiu M.L. notes that changing the direction of needling sensation at one acupuncture point results in specific results. For example, if CV12 is used for the treatment of stomachache, the needle sensation is one of scattering around the region in order to relieve pain. To treat vomiting, the needling sensation is focused downward. Dr. Yu S.Z. notes that evoking numbness and electrical needle sensations are effective in the treatment of excess syndromes and acute diseases. Dr. Guan Z. H. added that needling GB30 for sciatica results in positive patient outcomes when the needle sensation spreads downwards towards the foot.
Various other factors were reviewed in the research including optimum needle retention time and its relationship to de-qi, the quantity of de-qi stimulus, the quality of de-qi stimulus and appropriate techniques to apply after the arrival of de-qi based on needle responses detected by the acupuncturist. Secondary responses to the arrival of de-qi were also reviewed in this meta-analysis and interview process.
There was agreement that secondary responses after the arrive of de-qi that are fierce, unsmooth, difficult for the patient to tolerate or even make the needle physically difficult to manipulate are indicative of a pernicious influence, Xie Qi. However, if the secondary response "comes slowly and softly" as described in the The Yellow Emperor's Inner Canon, then it is indicative of upright Qi. Dr. Qiu M.L. noted that Xie Qi may involve patient disorders such as acute pain, gallstones, high fever or spasticity. These involve a tense body condition and may lead to a fierce body response after de-qi arrival thereby giving rise to sensations of tenseness, dullness and pain beneath the needle. He noted that upright Qi secondary responses to de-qi are sometimes indicative of symptomatic relieve caused by the acupuncture needle insertion wherein the needle sensation is soft, constant and is "neither of tension nor emptiness." Dr. Tian C.H. summarized by noting that upright Qi is mild and Xie Qi is quick and tense. The research then turned to a discussion of the specific nerve fibers related to specific de-qi responses.
Interesting feedback by prominent acupuncturists involved a discussion of de-qi and the appropriate acupuncture needle manipulations relative to the responses. There was agreement that the reinforcing and reducing methods can only proceed after the arrival of de-qi. Dr. Jin R. noted that when the Qi arrives slowly there is a sensation beneath the needle of gradually filling and this indicates upright Qi. This indicates the proper application of the reinforcing technique. A compact and fast sensation during the arrival of Qi indicates Xie Qi and therefore a reducing method is appropriate. Dr. Zhang S.C. noted that reinforcing and reducing methods are limited to patient examination and evaluation. Dr. Lu S.Y. added that de-qi sensations often reflect the proper application of the reinforcing and reducing techniques. He noted that the "reinforcing method requires the sensation beneath the needle to be tense and full, which was loose and puff before the procedure. Reducing method requires the unsmooth and tight sensation beneath the needle to be changed."
Not Just Nerves
This de-qi research coincides with the release of other research finding no correlation between direct nerve stimulation at acupuncture point regions and de-qi sensation. An interesting finding, direct needle stimulation and contact of the median nerve at acupuncture point P6 does not necessarily stimulate a de-qi sensation. Conversely, de-qi is often achieved at P6 without any direct simulation of the median nerve. This and other research finds that de-qi is not caused by direct irritation of a nerve fiber. Rather, de-qi is a physiological response by the central and peripheral nervous system independent of direct contact to nerve fibers. In the same study it was found that achieving de-qi at acupuncture points elicits distinctly different cortical responses than at non-acupuncture points. The researchers suggest that much of these findings point to de-qi having a different effect on the central nervous system dependent on the acupuncture points chosen. Specific acupuncture points demonstrate a consistent and unique ability to stimulate specific brain regions upon de-qi stimulation.
Chen, Sheng, Shengnan Guo, Federico Marmori, Yanping Wang, Qi Zhao, Baokai Wang, Eunhae Ha et al. "Appraisal of the De qi Concept among Contemporary Chinese Acupuncturists."
Zhu, Shi-Peng, Li Luo, Ling Zhang, Song-Xi Shen, Xiao-Xuan Ren, Meng-Wei Guo, Jia-Min Yang et al. "Acupuncture DE-qi: from Characterization to Underlying Mechanism."
Back to Research news


Rapid run-ups in debt are the single biggest predictor of market trouble. So it is worth noting that over the past 10 years the amount of student loan debt in the U.S. has grown by 170 percent, to a whopping $1.4 trillion — more than car loans, or credit card debt.
Indeed, as an expert at the Consumer Financial Protection Bureau recently pointed out to me, since 2008 we have basically swapped a housing debt bubble for a student loan bubble. No wonder New York Federal Reserve president Bill Dudley fretted last week that high levels of student debt and default are a "headwind to economic activity."
In America, 44 million people have student debt. Eight million of those borrowers are in default. That's a default rate which is still higher than pre-crisis levels — unlike the default rate for mortgages, credit cards or even car loans.
Rising college education costs will not help shrink those numbers. While the headline consumer price index is 2.7 percent, between 2016 and 2017 published tuition and fee prices rose by 9 percent at four-year state institutions, and 13 percent at posher private colleges.
"The student loan market is hopelessly opaque — only a quarter of students can predict their own debt load."
A large chunk of the hike was due to schools hiring more administrators (who "brand build" and recruit wealthy donors) and building expensive facilities designed to lure wealthier, full-fee-paying students. This not only leads to excess borrowing on the part of universities — a number of them are caught up in dicey bond deals like the sort that sunk the city of Detroit — but higher tuition for students. The average debt load individual graduates carry is up 70 percent over the past decade, to about $34,000.
Having just attended the first college preparation meeting at my daughter's high school, where I was told to expect a $72,000 a year sticker fee for Ivy League and liberal arts colleges, I would feel lucky to get away with just that.
This is clearly, as Mr. Dudley observed, a headwind to stronger consumer spending. Growing student debt has been linked to everything from decreased rates of first time home ownership, to higher rental prices, to lower purchases of white goods and all the things that people buy to fill homes. Indeed, given their debt loads, I wonder how much of the "rent not buy" spending habits of millennials are a matter of choice.
But there are even more worrisome links between high student debt loads and health issues like depression, and marital failures. The whole thing is compounded by the fact that a large chunk of those holding massive debt do not end up with degrees, having had to drop out from the stress of trying to study, work, and pay back massive loans at the same time. That means they will never even get the income boost that a college degree still provides — creating a snowball cycle of downward mobility in the country's most vulnerable populations.
How did we get here? Extreme politics played a role. In the U.S., the Koch Brothers/Grover Norquist tax revolt camp of the Republican party has been waging a state by state war on public university funding for years now: states today provide about $2,000 less in higher education funding per student than before 2008, the lowest rate in 30 years.
Meanwhile, the subprime crisis cut the ability of parents to use home equity loans to pay for their children's education (previously a common practice). This left the bulk of the burden to students, at a time when the unemployment rates for young people of all skill levels were rising.
The trend is not limited to the U.S., of course. In the U.K. and beyond, completely free post-secondary education is a thing of the past. Beleaguered governments are pushing more and more of the responsibility for the things that make a person middle class — education, healthcare and pension — on to individuals.
What are the fixes? For starters, we should look closely at the for-profit sector, where default rates are more than double those at average private colleges. These institutions receive federal subsidies but typically spend a minuscule part of their budgets on instruction; in the U.S., nearly 50 percent goes on marketing to new students. It looks all too much like an educational Ponzi scheme.
Transparency is also key — the student loan market as a whole is hopelessly opaque. In one recent U.S. study, only a quarter of first year college students could predict their own debt load to within 10 percent of the correct amount. Truth in lending documents would help, as would loan counselling paid for by colleges. Sadly, the agency that is leading the fight on both — the CFPB — is under attack from Trump himself.
But the administration will not be able to hide from the student debt bubble. In an eerie echo of the housing crisis, debt is already flowing out of the private sector, and into the public. Before 2007, most student loans were underwritten by banks or other private sector financial institutions. Today, 90 percent of new loans originate with the Department of Education. Socialization of risk continues to be the way America deals with its debt bubbles.
Would that we considered making college free, as Bernie Sanders suggested. Even Mr. Dudley called this "a reasonable conversation". That way we could socialize the benefits of education too.


Despite an exodus of managers, this mutual fund firm is bouncing back from bad years -- and its shares look appealing.
Another key manager at the Janus funds has resigned, bringing to five the number of top crew members who have jumped overboard in the last two years.
Janus Capital (symbol JNS) has been undergoing a substantial change in culture that may not suit many in the old guard. But the company has been performing well and its stock, although expensive, could continue to advance with any sort of cooperation from the overall market.
All of the departing managers lived through dark times at Janus. Many fund families landed hard when the tech bubble bust, but Janus was the poster child for irrational exuberance.
Too many managers threw too much money at too few tech stocks in the late 1990s and 2000 and were caught holding the bag when the long bull market ended and gave away to the catastrophic 2000-02 bear market. For example, Janus Twenty, which soared 65% in 1999, dropped 69% during the 2000-02 down period.
But the company took important steps to improve performance, and it has bounced back strongly. Among other things, it deepened its bench of managers and analysts, sought to ensure that funds don't overlap too much, insisted that portfolios be better diversified and instituted a team approach to managing a number of Janus funds.
Have these controls rankled fund managers? Maybe.
"Janus managers of old had carte blanche," says Morningstar stock analyst Rachel Barnard. "Having (their) wings clipped a bit would have to be difficult." But Barnard also points out that managers from brand-name shops often leave to run hedge funds or launch their own fund companies.
Janus Chief Executive Gary Black, who engineered many of the changes, says, "We've evolved as the industry has evolved." He also says that compensation for portfolio managers is up "sharply" from the year before, so managers aren't leaving because they're not being paid enough. "As long as performance is strong, they're going to do very well."
Still, Black obviously isn't happy that a succession of resignations is making headlines. In early November, before the announcement of the latest defection (that of Minyoung Sohn, manager of Janus Balanced), Black told Kiplinger's: "I hope we don't have additional turnover."
Oh well. The good news for those who own Janus funds is that the bench building that began in 2000 has left a talented pool of portfolio managers and analysts who can assume the vacant seats. And the good news for owners of Janus stock is that while portfolio managers may be leaving, money keeps entering Janus funds by the bushel.
The numbers that count all look good. In the third quarter, the company had net inflows of $700 million. Janus also continued its buyback of company stock, repurchasing $184 million worth of shares (Janus Capital has a market value of $6 billion). And cash should keep flowing in, given that two-thirds of the company's retail funds beat their benchmarks over the past five years.
Given that Janus retail funds are almost all about growth stocks -- and growth has finally assumed the limelight from value after seven years of lagging miserably -- the future looks bright. "We've had this huge headwind," says Black.
And Janus Capital is more than just the Janus funds. Its Intech investment business, which manages money for institutions, has been growing strongly for years and now accounts for one third of Janus's assets.
Janus's stock is not cheap. It closed November 9 at $35, down 3.3% for the day. At that price, it trades at 24 times estimated 2008 earnings of $1.47 a share, a figure that represents an expected 37% jump over 2007 profits.
By contrast, T. Rowe Price (TROW), a highly regarded fund shop with a growth-stock bent, trades at just 21 times estimated 2008 earnings.
Still, given that Janus has exceeded earnings estimates by a couple of pennies a share the past two quarters, it appears that the company now has a tailwind at its back. And that should help propel Janus's stock.


Carrie Underwood Returns to 'American Idol' & Performs "Blown Away"
It was like déja vu all over again! Last night American Idol got a blast from the past when Carrie Underwood stopped by to sing.
OK! NEWS: CARRIE UNDERWOOD — "MIKE FISHER IS THE ONLY GUY I'VE NEVER HAD TO WORRY ABOUT"
The season four winner performed "Blown Away" from her new album with the same name. Oh yeah, Coldplay performed as well! Their Idol debut included a performance of "Paradise" and "Every Teardrop is a Waterfall." Both hits are from their album, Mylo Xyloto.
OK! NEWS: CARRIE UNDERWOOD TALKS HER NEW ALBUM BLOWN AWAY — "I'M NERVOUS NO ONE WILL BUY IT"
Carrie wore a flowing white dress and stood in the middle of the stage as smoke erupted around her feet. As lights flashed and the wind machine was in full swirl, she belted out the song.
When she finished, Ryan Seacrest quipped, "I think the results just blew away. Good to have you back." Here's the performance in case you missed it last night!


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Home / Tax Alert: Clarifications on Section 194Q-TDS on Purchase of Goods
Tax Alert: Clarifications on Section 194Q-TDS on Purchase of Goods
Sandip Mukherjee
Nihar Tank
Preeti Kothari
The Central Board of Direct Taxes (CBDT) introduced a new Section 194Q in Finance Act, 2021, which is effective from 01st July 2021, for withholding tax at source on payments made for the purchase of goods.
The provision of Section 194Q states that:
Any person, being a Buyer, having a turnover or gross receipts exceeding INR 10 crores during the preceding financial year;
While making payment of any sum to any resident (Seller) for purchase of any goods of the value, where the aggregate of such value exceeds INR 50 lakhs in the previous year
Shall at the time of credit of such sum to the account of the Seller or at the time of payment, whichever is earlier, deduct an amount equal to 0.1% percent as income tax.
The above provision is not applicable, where:
Tax is deductible under any other provision of the Act; or
Tax is collectible under the provision of section 206C of the Act, other than transactions covered u/s. 206C(1H) therein.
The CBDT has received several representations with respect to practical challenges that may arise in the implementation of section 194Q. To address the difficulties that may arise, the CBDT has issued Circular No 13[1] of 2021 providing various clarifications regarding section 194Q.
194Q is not applicable in the following situations:
As per the Circular, ambiguity is removed on the applicability of section 194Q in a number of cases. CBDT has clarified that section 194Q is not applicable in the following situations:
Transactions relating to securities and commodities, which are carried through recognized stock exchanges, including exchanges that are located in the International Financial Service Centre.
Transactions in electricity, renewable energy certificates, or energy certificates traded through registered power exchanges.
Payments by non-resident Buyers unless if the purchase of goods is not effectively connected with the Permanent Establishment / fixed place of business of such non-resident in India.
On purchase of goods from a Seller whose income is exempt from tax. Similarly, it is clarified that tax collection at source (TCS) provisions under section 206C (1H) of the Act would not be applicable if the Buyer's income is exempt from tax. However, these exemptions would not be applicable if only part of the Seller's/Buyer's income is exempt.
In the year of incorporation of the Buyer, the threshold of INR 10 crore would not be satisfied.
Transactions, where either payment or credit for the transaction happened before 1st July 2021.
TDS would not be applicable on the GST amount if the GST amount is separately indicated in the invoice. However, in the case of advance payments, the TDS under section 194Q will have to be discharged on the entire amount, as it is not possible to identify the GST component.
Calculation related clarifications
It has been clarified that for calculating the threshold of INR 50 lakhs in respect of a particular Seller, the transaction for the whole FY 2021-22 shall be considered, starting from 1st April 2021 and not from 1st July 2021.
For computing threshold of INR 10 crore in respect of the Buyer, only business turnover or gross receipts from business activities is to be considered. As such, turnover or gross receipts from non-business activities would not require to be taken into consideration.
In case of purchase returns, the TDS deducted on such purchases under section 194Q shall need to be adjusted against subsequent purchases from the same Seller, if the money is refunded by the Seller to the Buyer. However, no adjustment will be required in cases where the purchase return is replaced by goods by the Seller.
The interplay between sections 194O, 194Q, and 206C(1H) of the Act:
If Section 194O is applicable on any particular transaction, then Section 194Q shall not be applicable;
If both section 194O and section 194Q are applicable, then section 194O will prevail;
Section 206C(1H) is not applicable if TDS is deductible u/s. 194O or Sec 194Q;
If both sections 194O and 206C(1H) are applicable, then 194O shall prevail. Even if TCS is collected by the Seller still tax deduction responsibility of the E-commerce operator under section 194O cannot be condoned; this is because the prescribed tax rate under section 194O is higher than the prescribed tax rate u/s. 206C(1H);
If both sections 194Q and 206C(1H) are applicable, then section 194Q shall prevail. However, for ease of business, if TCS under section 206C(1H) has already been collected by the Seller then section 194Q would not be applicable; this is because the prescribed tax rate for deduction under section 194O and the prescribed tax rate for collection under section 206C(1H) are the same.
This Circular is an extremely welcome one and has several important clarifications that have been issued by the CBDT before the enactment of the provisions of sections 194Q and 206C(1H). The Circular provides clarity vis-à-vis the scope of the relevant provisions, calculation of thresholds, interplay between overlapping provisions etc.
However, there are still some niggling doubts that prevail, requiring further clarity. For instance, while calculating the threshold of turnover or gross receipts of INR 10 crore w.r.t the Buyer, whether the amount considered should include or exclude the GST component.
Also, it would help if it is prescribed for the Seller to obtain a "no deduction" declaration from the Buyer w.r.t TDS under section 194Q, in a situation where both sections 194Q and section 206C(1H) are jointly applicable on the same transaction and tax has already been collected and paid under section 206C(1H) by the Seller.
[1] Circular No 13 of 2021 dated 30th June 2021 (F No. 370142/26/2021 – TPL
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Like the MP3 or ACC format used in music, a recipe needs to become a standardized digital good, one that can be bought, sold, shared, edited and annotated, says foody and techi Richard Fitchard.
Everyone must eat and most of us have little time to cook so how can the digital age help? Several apps already aggregate recipes but because there is no standard digital recipe format, only big food websites get combed and food blogs, where most of the experimenting happens, are easily passed over. Foody and techi Richard Fitchard wants standardization: "Like the MP3 or ACC format used in music, a recipe needs to become a standardized digital good, one that can be bought, sold, shared, edited and annotated," he says.
Fitchard wants to see an iTunes for recipes so that entire albums (cookbooks) can be marketed while giving customers the freedom to purchase individuals songs (recipes). Just like an album, the whole of a cookbook can often be more than the sum of its parts. Julia Child's Mastering the Art of French Cooking, for example, is an exhaustive collection of recipes but it is also "an expression of the philosophical and culinary conviction of its principle author." Technology should organize recipes while preserving larger ideas.


Take the guesswork out of client engagement!
Analytics and reporting is an ESSENTIAL element to a business's success, without it your business will make assumptions based on an emotion or a feeling. Analysing historic and live data will place you at the front of the curve and give you a deep insight to your data.
The "Client Engagement Matrix" is one of many reports that can be produced within FibreCRM. This powerful and informative visual interface will help you identify the White Space and GAP's in the services you provide to your clients. Some people refer to this as a WOO (Windows of Opportunity) or upsell cross-selling opportunities.
FibreCRM collects the Fee data from Time & Fees on a nightly basis, which provides your CRM with up-to-date fee data on each service line. From this report you will also be able to identify the total Gross Recurring Fee (GRF) per client, recoverability statistics or current debtor analysis. The report is also capable of filtering across a client grades if selected.
With this valuable insightful information at your fingertips you will be able to create actionable tasks such as; deliver personalised targeted email campaigns to your clients with pin point accuracy; creating new sales opportunities; informing your clients of valuable services that they are missing.
Identifying which firms are profitable (recoverability analysis) or whether they have outstanding payments (debtor list). Recognising the financial risk to your practice (Lockup) and its exposure, is essential business information that requires constant monitoring to mitigate any financial risk to your practice.
Another benefit of the analytic data provided by the "Client Engagement Matrix" is being able to identify high and low performing fee analysis across the average service line values and compare them with other firms or across industry sectors.
The Client Engagement Matrix will help you make more informed decisions, target the underperforming and GAP'S in your business, so that you can act on them fast!
Plan for the future and respond to changing events, fast!
Ill-informed decisions can have a negative impact to your business and also have serious consequences to your finances, reputation and future growth. Use FibreCRM to collate information in a meaningful way and make decisions that will help you successfully develop and grow your business.


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What specialties require a fellowship?
HomeRules of writingWhat specialties require a fellowship?
The following are organized based on specialty required for the fellowship.
Internal Medicine or Pediatrics.
General Surgery.
Neurology.
ObGyn.
Ophthalmology.
Psychiatry.
Urology.
Orthopaedic.
How competitive are Pharmacy fellowships?
Fellowships are hard to get. Typically, less than 15% of fellowship applicants land a position, according to the best statistics that we have, and those are likely generous.
How long does a fellowship last?
A fellowship can take another 1 to 3 years of training to complete, which of course pays less than a physician out of training. "This will be one more year that someone won't be able to start a practice or have the income of a practicing physician," Dr.
Is it hard to get a fellowship?
How hard is it to get a fellowship? Winning a fellowship is difficult because of intense competition, experts warn. Fellowship awards are often granted on the basis of impressive accomplishments such as influential research, a compelling publication or beautiful artistic work.
Who is the highest-paid surgeon?
RELATED: The list of the top 10 highest physician salaries by specialty for 2019
Neurosurgery — $746,544.
Thoracic surgery — $668,350.
Orthopedic surgery — $605,330.
Plastic surgery — $539,208.
Oral and maxillofacial — $538,590.
Vascular surgery — $534,508.
Cardiology — $527,231.
Radiation oncology — $516,016.
Why are doctors called fellows?
Fellowship training is part of the process of becoming a specialist physician. During fellowship training, a physician follows a specialist closely to train in a subspecialty. In the program, the learning physician is known as a fellow.
What comes after a fellowship?
The first year of training after medical school is called an internship, or more commonly it is called first year of residency or PGY-1 (Post-Graduate Year-1). The following years are called PGY-2, PGY-3, etc. The training that is done after a residency (in a subspecialty) is usually called a fellowship.
How do you get a pharmacy fellowship?
To get you in the fellowship mode, try applying for a summer internship, even as a first-year student pharmacist. Research internship programs at pharmaceutical, biotech, contract research, and/or health care insurance companies that interest you.
What is the highest position of a doctor?
Top 19 highest-paying doctor jobs
Surgeon.
Orthopedist.
Urologist.
Neurologist. National average salary: $237,309 per year.
Orthodontist. National average salary: $259,163 per year.
Anesthesiologist. National average salary: $328,526 per year.
Cardiology physician. National average salary: $345,754 per year.
Are fellowships worth it?
Rich, hands-on learning experience: With a fellowship, you will have access to advanced technology and tools that give new meaning to the term 'learning by doing'. While unpaid opportunities are definitely worth it for the experience, getting paid to do what you love can be an added bonus.
What is the highest rank of doctor?
The top 10 highest paid doctors are:
Radiologists: $315,000.
Orthopedic surgeons: $315,000.
Cardiologists: $314,000.
Anesthesiologists: $309,000.
Urologists: $309,000.
Gastroenterologists: $303,000.
Oncologists: $295,000.
Dermatologists: $283,000.
Do fellows do surgery?
Fellows. A fellow is a physician who has completed their residency and elects to complete further training in a specialty. To be clear, after a general surgery residency a physician is fully qualified to perform general surgery independently.
How much do Pharmacy fellowships pay?
Pharmacy Fellowship Salary
Monthly Pay
Top Earners $75,000 $6,250
75th Percentile $50,500 $4,208
Average $48,090 $4,007
Is a fellowship prestigious?
Fellowships are generally awarded to students pursuing undergraduate and postgraduate degree programs at various colleges and universities. The awards are considered as prestigious merit scholarships, and are given to outstanding students in appreciation of their efforts.
What is the difference between a resident and a fellow?
A resident refers to a physician who is in a training program. A surgical resident is a physician who is in a training program to become a surgeon. A Fellow, if they are in a recognized program, is someone who has completed their resident training and is doing additional training in their specialty.
How do I become a FDA pharmacist?
Successful completion of a 6-year course of study leading to a Doctor of Pharmacy (Pharm. D) degree; 1 year of professional pharmacy experience equivalent to at least GS-9; or, for research positions, completion of all of the requirements for a master's or equivalent degree in a related scientific field.
How do you get a fellowship?
Fellowships can take your research (and your career) to new heights and some even offer financial and travel rewards.
Find a Fellowship That Fits.
Determine Your Eligibility.
Show Your Personality.
Think Through Your Project Proposal.
Give Examples of Related Experience.
Obtain Stellar Recommendations.
Give a Great Interview.
What is the purpose of a fellowship?
Fellowship programs can be designed to support a range of activities including graduate study in a specific field, research to advance work on a particular issue, developing a new community-based organization or initiative, training and reflection to support the fellow's growth, opportunities to further explore a …
How many hours do fellows work?
The fellows worked on average 69 hours (range 55–106) per week. On average during a shift, the fellows received 41 pages, were on non-sleeping breaks for 1.2 hours, slept 1.9 hours and walked 6.3 km. Ketonuria was found in participants in 7 (21%) of the 33 shifts during which it was measured.
Is Fellow higher than Diplomate?
Associate Member – Physician undergoing specialty training. Diplomate – Physician with formal specialty training and has passed the specialty examination of PAMS. Fellow – A PAMS Diplomate who has been an active member of good standing for the past two years.