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820 F. 2d 201 - Estate of Weinstein v. United States
820 F2d 201 Estate of Weinstein v. United States
59 A.F.T.R.2d 87-1279, 87-1 USTC P 13,722
ESTATE OF Beatrice WEINSTEIN, Plaintiff-Appellant,
UNITED STATES of America, Defendant-Appellee.
Sixth Circuit.
Argued Oct. 7, 1986.
Jack Weinstein, Saginaw, Mich., for plaintiff-appellant.
Michael L. Paup, Glenn L. Archer, Jr., Tax Div.--Dept. of Justice, Washington, D.C., Roger M. Olsen, Robert A. Bernstein, Nancy G. Morgan, argued, for defendant-appellee.
Before ENGEL, JONES and NELSON, Circuit Judges.
DAVID A. NELSON, Circuit Judge.
This is a federal estate tax case that turns on whether a decedent's interest in a certain trust established by the decedent's late husband was capable of valuation under "recognized valuation principles," a term used in the pertinent Internal Revenue Service regulations. If the widow's interest could be so valued, her estate was entitled to an estate tax credit in the amount of a portion of the taxes paid on the husband's estate, the husband having predeceased his wife by six months. (See 26 U.S.C. Sec. 2013, which provides for such a tax credit, under certain circumstances, where the decedent received property from the estate of someone whose death preceded that of the decedent by up to ten years.) No estate tax credit was available if the widow's beneficial interest in the trust was not susceptible of rational valuation.
The trial court entered summary judgment in favor of the government, holding that no credit was available under Sec. 2013 because the trustee had such broad discretion over the management of the trust and over the disposition of its principal and income that as a matter of law the widow's interest was incapable of valuation. We are satisfied that it was not impossible to arrive at a rational valuation of the widow's interest, and we shall therefore reverse the trial court's judgment.
The decedent's husband, Mr. Simon Weinstein, set up an inter vivos trust in May of 1976, twelve days before he died of a heart attack. Under the trust's terms a portion of the trust property equal in value to 50% of Mr. Weinstein's adjusted gross estate was to go into a marital deduction trust on Mr. Weinstein's death. (The value of the trust property ultimately assigned to the marital deduction trust proved to be approximately $194,000.) The widow, who was given a testamentary power of appointment over the principal, was to receive the entire income of the marital deduction trust during her lifetime, and the trustee was authorized to invade the principal, if necessary, in order to maintain her in the standard of living to which she was accustomed. The balance of the assets in the inter vivos trust--a balance that proved to be worth approximately $155,000--was to be held during the widow's life in a non-marital deduction trust for the benefit of the widow and the couple's two children. After the widow's death the assets in the non-marital deduction trust would go ultimately to the couple's issue. What we are concerned with here is the valuation, at the time of the husband's death, of the widow's interest in the non-marital deduction trust.
The trust instrument declared that it was the settlor's intent that his widow "be adequately provided for," to which end it was provided that the trustee's powers "shall be liberally construed insofar as allowing the said Trustee to distribute any and all amounts of the income or principal of [the non-marital deduction trust] for [the widow's] benefit so as to allow Settlor's said spouse to continue to maintain herself in the manner to which she has been accustomed throughout their married life...."
The instrument further declared that:
"It is the Settlor's express stated intent that the Settlor is creating [the non-marital deduction trust] primarily for the benefit of the Settlor's spouse, and the needs and wishes of the Settlor's children ... shall be deemed secondary to the needs and wishes of the Settlor's spouse. In determining whether or not to make distributions and the amount to be distributed, the Trustee shall consider only the net income payable hereunder with such other income as the spouse may have from all other sources ... but it shall not take into consideration any property owned by the spouse except to the extent of the spouse's need of income or principal to maintain the same. It is the further general intent of Settlor that the principal of the [non-marital deduction trust] herein created not be depleted in favor of Settlor's spouse until the principal from the marital trust is exhausted. Furthermore, the Trustee does have the power to accumulate the income hereunder, but it is the general intent but not absolute direction of Settlor that in the event the spouse of Settlor does not reasonably need the income so produced, then the income shall be distributed to Settlor's named issue ... so as to avoid an accumulation of income in said [non-marital deduction trust]."
The Trustee was given broad powers to invest, reinvest, manage and administer the assets of the trust, all of which powers, according to the terms of the trust instrument, "shall be exercised in a fiduciary capacity." The trustee was also empowered to make such distributions of income and principal from the non-marital deduction trust to the beneficiaries thereof (the widow and children) "as the Trustee, in the exercise of the Trustee's sole and uncontrolled discretion, may determine." This language is followed immediately by that first quoted above, to the effect that "[i]t is the intent of the Settlor that Settlor's spouse be adequately provided for...."
The record indicates that at the time of the settlor's death his wife, who was not employed outside the home, had no sources of income other than social security, the marital deduction trust, and the non-marital deduction trust.
The government took the position that the value of the widow's interest in the non-marital deduction trust could not be determined because the trustee had the power to invest the assets of that trust in non-productive assets, to invade principal for the benefit of the children, to accumulate any income that might be realized, and to distribute any such income to the children rather than to the widow.
The widow's estate took the position that the husband's intent had been to enable his wife to enjoy her customary standard of living during the remainder of her life. The estate retained Mr. Thomas Custis, a Fellow of the Society of Actuaries, to "make a definitive determination" of the fair market value of the widow's interest in the non-marital deduction trust, assuming that the husband's intent had been as described. A copy of the actuary's report was attached to the complaint with which the widow's estate commenced this lawsuit; on the basis of the valuation set forth in the report, the estate is seeking an estate tax refund of slightly over $16,000.
The actuary--presumably after making inquiry into the widow's customary standard of living--concluded that "it is highly unlikely that [the widow's] income from the Marital Trust and Social Security would be adequate to meet her needs." He further concluded that "it is appropriate to assume a 90% probability that the income from the Non-marital Trust would be paid to Mrs. Beatrice Weinstein during her lifetime." The actuary thought it unlikely that the principal of the non-marital deduction trust would be invaded, given the provision prohibiting depletion of the principal of that trust before exhaustion of the principal of the marital deduction trust, and he assumed that the non-marital deduction trust (and, presumably, the other trust as well) would earn a return of six percent per annum. Using these and other assumptions that he considered reasonable in light of all the facts available at the time of the husband's death, and taking into account the age of the widow at that time, the actuary stated that in his professional opinion Mrs. Weinstein's interest in the non-marital deduction trust had a fair value, as of the date of the husband's death, of $81,906.33. The government does not deny that the estate would be entitled to a $16,000 refund if the actuary is correct.
The government filed no affidavits or other evidentiary material to refute the factual assumptions reflected in the actuary's report. Instead the government contended that as a matter of law the terms of the trust instrument made the widow's interest in the non-marital deduction trust so amorphous that the interest could not be valued on any rational basis.
The government conceded that the regulations adopted under Sec. 2013 of the Internal Revenue Code provide, under certain circumstances, for the granting of an estate tax credit in respect of "the prior ... transfer of a life estate to the decedent, even though such a life interest is not included in the present decedent's estate and ... therefore, is not subject to federal estate taxes." As the government pointed out, however, the regulations governing the value of such a life interest provide that "the value of the interest is determined as of the date of the transferor's death on the basis of recognized valuation principles...." 26 C.F.R. Sec. 20.2013-4(a). (Emphasis supplied.) If the interest is subject to contingencies that make it incapable of valuation in accordance with "recognized valuation principles," the government argued, it is well established that there can be no credit; see, among other authorities, Rev.Rul. 67-53, 1967-1 C.B. 265. Citing Detroit Bank & Trust Co. v. United States, 338 F.Supp. 971 (E.D.Mich.1971), aff'd., 72-2 U.S.T.C. p 12,886 (6th Cir.1972), the government noted that "the courts have examined both the trust instrument and applicable state law to determine whether or not there existed a standard which so controls the trustee's discretion that the value of the interest in question is susceptible of valuation as of the transferor's death."
The government's analytical approach is, we believe, correct. If, under the terms of the trust instrument and applicable state law, there is an ascertainable standard by which the trustee's discretion is controlled, and if it is possible, in the light of that standard, to make a reasonable estimate of the value of the transferee-decedent's interest as of the time of the transferor's death, the decedent's estate is entitled to the benefit of the Sec. 2013 credit. If the trustee's discretion is so unrestrained that there is no reasonable way of placing a value on the decedent's interest, the Sec. 2013 credit is not available. Accordingly, we must determine what the trust instrument actually says and what discretion the trustee actually has under the governing state law. The trust instrument was executed in Michigan, and it says that its provisions are to be construed in accordance with the laws of that state, so it is to the law of Michigan that we must turn.
In Michigan, as elsewhere, "the court's sole objective is to ascertain and give effect to the intent of the testator or settlor." In re Nowels Estate, 128 Mich.App. 174, 339 N.W.2d 861, 863 (1983). In determining that intent, the court must look to the trust document and "construe the instrument so that each word contained therein has meaning, if it is possible to do so." Detroit Bank & Trust Co. v. Grout, 95 Mich.App. 253, 289 N.W.2d 898, 905 (1980).
These principles are clearly dispositive of the government's argument that the breadth of the trustee's investment powers makes it impossible to determine the value of the widow's interest because of the possibility that the trust assets might be invested in non-income producing property. The powers vested in the trustee are no broader than those customarily granted in trusts of this kind, and the trust instrument expressly provides that all of the trustee's powers "shall be exercised in a fiduciary capacity." In executing the trust, Mr. Weinstein said in so many words that he intended that his wife "be adequately provided for," and he said in so many words that he was creating the non-marital deduction trust "primarily for the benefit of [his] spouse" and only "secondarily" for the benefit of his children and their issue. We must accept as true, at this juncture, the representations that the widow had no extra-trust income other than social security, and that social security alone would not meet her needs. For the trustee to leave the widow in want and to try to further the interests of the children at her expense by investing the trust estate in non-productive assets would be a clear breach of the trustee's fiduciary duty. See Matter of Estate of Butterfield, 418 Mich. 241, 341 N.W.2d 453, 459 (1983).
The government makes a somewhat more plausible argument that the widow's interest in the non-marital deduction trust cannot be valued rationally because the trustee is authorized to pay over to "any" beneficiary of that trust, including the children, "such amount of the income and/or principal ... as the Trustee, in the exercise of the Trustee's sole and uncontrolled discretion, may determine." The Michigan Supreme Court has held, however, that notwithstanding an express grant of "uncontrolled discretion" to the trustee in determining how much of the income of a trust shall be paid out, the trustee must still exercise his discretion in accordance with any standards set forth in the trust instrument or reasonably inferable from its terms. In re Estate of Mendelson, 391 Mich. 706, 220 N.W.2d 33 (1974). The Michigan Supreme Court squarely held in that case that a provision for the "proper maintenance [of a beneficiary], according to her standard of living" established such a standard. Id. 220 N.W.2d at 35.
So it is in the case at bar. The trust instrument that is before us may not be a model to be emulated as far as its draftsmanship is concerned, but taken as a whole it clearly manifests an intent to provide, first and foremost, for the maintenance of the settlor's widow in the manner to which she had been accustomed throughout her married life. Using that standard, it ought to be possible to arrive at a reasonable estimate of the widow's needs. We know that if all of the trust assets were invested at six percent, and if the widow received 100% of the income from the marital deduction trust and 90% of the income from the non-marital deduction trust, her total income from both trusts would be approximately $20,000 per year. The record does not disclose how much additional income she received from social security, and all of these matters can be explored more fully by the trial court on remand, but it is probably unlikely that a closer examination of the facts will disclose any great disproportion between the widow's total income and her actual needs as measured by the standard set forth in the trust.
The situation presented in the case at bar is strikingly similar to that in Estate of Lloyd v. United States, 650 F.2d 1196, 228 Ct.Cl. 10 (1981). There, as here, the decedent's estate claimed a Sec. 2013 tax credit in respect of trust property in which the decedent had been given an equitable life interest by her late husband. There, as here, the government contended that the widow's interest could not be valued because the trustee was empowered to pay out of the principal of the trust, to any member of a class that included the widow but was not limited to her, such sums as the trustee "in its sole and uncontrolled discretion" might deem necessary or advisable. 650 F.2d at 1201. There, as here, the dispositive provisions of the instrument creating the trust showed that the husband's "primary concern was for the welfare of his surviving widow," for whom the husband wished to insure "a standard of living appropriate to her station in life." Id. The Court of Claims recognized, as we do, that "[i]t is implicit ... in the statute and the regulations that a life estate or other property for which credit is sought under section 2013 must be rationally capable of valuation at the transferor's death," id. at 1199, but the court rejected the government's contention that the power to invade trust principal for the benefit of persons other than the widow rendered her interest in the trust incapable of valuation under the "ascertainable" standard. Id. at 1202. We reach the same conclusion here, and we see nothing to the contrary in Holbrook v. United States, 575 F.2d 1288 (9th Cir.1978), Estate of Pollock v. Commissioner, 77 T.C. 1296 (1981), or the other cases on which the government relies. Because the power to accumulate income and the other powers cited by the government must also be exercised in the light of the primary intent of the settlor to provide for the maintenance of his widow in accordance with her past style of living, the existence of those powers does not alter our conclusion.
The conclusion that the widow's interest in the non-marital deduction trust can be valued "on the basis of recognized valuation principles" finds confirmation, we believe, in Rev.Rul. 70-292, 1970-1 C.B. 187. There it was held that a Sec. 2013 credit was allowable notwithstanding that the trustee was empowered to divert to a third party such trust income as the trustee "deems necessary" for "comfort, support, hospital or medical expenses." The ruling states that the "accustomed manner of living" of the third party, although not expressly referred to in the trust instrument, provided an "ascertainable standard" that would govern the exercise of the trustee's discretion. Accord, Rev.Rul 75-550, 1975-2 C.B. 357.
The judgment of the district court is REVERSED, and the case is REMANDED for further proceedings not inconsistent with this opinion.


Data security has become of great concern these days and rightly so as a huge chunk of critical user data is stored on remote datacenters and accessed on daily basis by various systems through the cloud. In such a scenario, even a small breach can place the entire system at risk of being hijacked and misused for various unscrupulous reasons. Applicant tracking systems or recruitment software is getting advanced by the day. Most of them now use cloud based technology and provide a personal centralized database to the customer. But are they secure enough?
Data breaches are not very uncommon. We constantly keep hearing news about how hackers are getting hold of user data by breaching in even the most secure networks. Data is the biggest currency in today's world. Equipped with the right kind of data and analytics power, anyone can unleash malicious spam attacks, phishing attacks, banking frauds and more evil plans. Recruitment software deal with huge amount of jobseekers' data on daily basis. It stores critical personal information such as phone numbers and email ids. Since ATS also serves as an on boarding tool for hired candidates, it also saves candidates documents such as personal IDs, pay slips, mark sheets and others. Doesn't security become of paramount importance for a tool handling such critical information?
HTTPS is the secure version used instead of the HTTP, a protocol which is used to send data from browser to the website through the network. The "S" here stands for secure. This is the basic requirement of any applicant tracking system as most of our work is now done conducted online. To find out if it supports the secure version of the transfer protocol, just check the URL of your online ATS, it must start with https:// . If the ATS doesn't run over a secure connection, it is at a greater risk of getting hacked by malicious agents.
Also Read: Why your Applicant Tracking System needs to be changed?
GDPR is a new law that came into effect on 25th May 2018 and applies to all companies that deal with data of any European Union citizen or resident. This law is equally applicable to non-EU companies that provide any kind of service or product to citizens of EU, and therefore, practically every global company on the planet has to be GDPR compliant. Noncompliance will lead to massive fines and loss of brand reputation. Functions like recruiting that collects personal data of users are at the frontline of this law. Therefore, an applicant tracking system, which practically does everything for a recruiter, from sourcing CVs to maintaining those CVs in a private database should achieve GDPR compliance before being deployed in the organization.
Where does the ATS store the data? This is especially important for cloud based ATS providers as they generally store the data on datacenters spread across the globe.
Is your ATS collecting data of jobseekers randomly? This is prohibited under GDPR.
Does your ATS automatically clean up data of jobseekers that didn't end up being hired? Storing data of candidates indefinitely, intended for future use is prohibited in GDPR.
Does your ATS inform candidates whenever their profile is shortlisted for a role? An uninformed use of candidate data is prohibited in GDPR.
What measures is your ATS vendor taking to ensure protection of candidate data? Is there any encryption in place?
Also Read: How to Get Most Out of Recruitment Software?
Sharing of cloud resources: Does your vendor shares the cloud between different clients? If yes, does it have the necessary security arrangements so that a threat to another client doesn't affect your services?
Insufficient data backup and out-of-sync data: Since data backup requires additional resources, many cloud vendors give it a miss. This can create a serious situation wherein your data, if held hostage by a ransomware, will be forever lost.
Phishing: Due to their openness, cloud based systems are prone to phishing attacks wherein malicious users try to gain critical information like login details. Since anyone can login the system from anywhere and any device, users and vendors have to be extra careful.
Other system vulnerabilities: Cloud based systems are still in the evolution stage and therefore, vulnerabilities are not uncommon. There are multiple seams as many third party software are also part of the system, and any vulnerability in these third party software can be exploited to gain access to the entire system. There should be a robust, cloud data protection solution in place to avoid such crisis.
Addressing these security challenges right before deploying a cloud based ATS will help you save a lot of grief later on. There is no doubt that cloud based ATS are the future, but it is necessary to address these security concerns to ensure a smooth run.
Also Read: Why Cloud Based Applicant Tracking System is a Better Option?
How to Select an Applicant Tracking System?
Disruptive HR Practices in 2018: What is changing for HR?
What is the Impact of Technology on Recruitment?
Why Your Applicant Tracking System Needs to be Changed?
6 Steps to Create a Recruitment Sourcing Strategy How to Measure the Quality of Hire?


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Home / NJ Resources / New Jersey's Own Giant of Generosity
New Jersey's Own Giant of Generosity
June 1, 2017 by Danielle Ternyila
Where Did Giants of Generosity Come From?
After experiencing a devastating loss of her own, D. Jane Albanese was frightened, confused, and in need. Unemployed and alone in this scary world, she struggled for five years to make ends meet when she turned on the television one afternoon.
Oprah Winfrey gave $1,000 to every person in her audience.
There was just one caveat: the money had to be used to help someone else.
Jane began hearing stories of what people had done with Oprah's money; the "Pay-It-Forward Challenge" went national. Over 300 ordinary people were given the opportunity to make a huge difference in the world—and so they did.
A Sudden Moment of Inspiration
Their creativity with this project influenced Jane more than she ever expected. In what she only describes as her "Major Light-bulb Moment," she realized she needed to start paying it forward. With what little money she had, she set out to create a charity of her own.
Many lawyers and business-minded people told her that it would cost thousands of dollars to do what she had planned. Starting a 501(c)3 nonprofit organization would be easier said than done, but she persisted. Jane sent in all her forms to become a legitimate organization, with a check for only $299.
On May 1st, 2007, Giants of Generosity was officially approved
She named her organization Giants of Generosity in honor of her late father who was a giant himself: a true giant of generosity.
Jane began running this charity all on her own, and she hasn't regretted it since. "I had to do something meaningful to help other people, in order to heal my own heart," she explained.
To her, there wasn't any doubt of whether she could accomplish her mission. Though it was a big task, she knew if anyone could do it, it would be her.
Ten years later, she is still running Giants of Generosity, and they have only gotten bigger and better.
Over 2,800 Local Residents Helped
Since 2007, the organization has helped over 2,800 people. As she continued to help more people overtime, she realized this was a miracle; helping others had ended up being exactly what she needed to heal her own life.
How has Giants of Generosity Grown Since?
It was shortly after Hurricane Sandy that Jane received a call from a man named Michael from Rockaway, NY. His family had lost nearly everything including their home, while surrounding homes were severely damaged as well. He needed help to rebuild his city, but he did not have an organization backing him.
Jane drove to Rockaway to meet with Michael. Astonished and heart-broken by the damage of the hurricane, the two walked and talked about where to start and what could be done.
Giants of Generosity Did the Unthinkable in 2012
Michael voiced his concerns about starting a 501(c)3 from scratch in urgency to raise money for the project, when Jane said, "I have that covered."
Michael stopped in his tracks and looked back at her for a moment.
"You mean to tell me, you are Giants of Generosity?"
She left him completely stunned when she simply replied, "Yes, I am."
President and CEO of this nonprofit organization from the very start, she made a promise to help him in any way she could. Michael raised $95,000 in the 10 to 12 pretzel jars he placed in his restaurants and bars across NYC, Jersey City and Hoboken, but with the help of Giants of Generosity, they raised almost half a million dollars to rebuild Rockaway, NY.
Giants of Generosity helped launch the organization Friends of Rockaway. Working as a fiscal sponsor, the two teams hired unemployed contractors, veterans, and many others in need of a job to help rebuild the Rockaways.
"Giants of Generosity was there on the ground to help, before Red Cross had even arrived. What we accomplished in that time had been unheard of."
Giants of Generosity continues to grow today, but the goals are still the same under Jane's direction.
The Dream Team
A Dream Team is now being put together, consisting of a large variety of people that have different skills and services to donate.
Whether it is monetary donations, contractors that can provide services, or paint stores that can contribute supplies, Giants of Generosity continues to build this team so they are the most prepared for any given situation.
So What's the Big Picture?
The major difference between Giants of Generosity and most other organizations is that they will help anyone in need.
The Dream Team makes this possible by providing flexibility, and Giants of Generosity does not want to turn away a single person.
Giants of Generosity also utilizes their own donation platform called Friends Helping Friends. The goal is to create a sense of community when you are helping raise funds for a friend in need.
Unlike "Crowdfunding" platforms, Friends Helping Friends donations are 100% tax exempt, and are tax-free to the actual recipient of the donation.
Paying It Forward in More Ways Than One
Over the years, Giants of Generosity has:
Provided wheelchairs and other medical equipment
Rebuilt homes and communities after disasters
Paid off financial issues, rents, mortgages, etc.
Modified homes for people with disabilities
There are many ways we can pay it forward under the guidance of Jane and Giants of Generosity.
Now, What Can You Do to Help Them?
It is easy to donate any amount via their website.
They are constantly expanding their community so that when the next disaster strikes, they have the flexibility to respond immediately.
Please take the time to visit Giants of Generosity today for more information.
Tags: non profit organizations
About the author: Danielle Ternyila
A published novelist, Danielle Ternyila has received a bachelor's degree in writing arts from Rowan University. She is excited to continue her writing career with Fun New Jersey. In her free time, she enjoys traveling everywhere and anywhere with her dog by her side.
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June 25, 2017 @ 10:24 pm Reply
I love reading stuff like this, about people who give back to the communities in which they love and live. I am moving to NJ in the Williamstown area. I found my home builder http://home-builders.promatcher.com/cost/williamstown-nj-home-builders-costs-prices.aspx Soon this will be my home too!.
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The leader of New York's public university system gave her annual assessment along with a look at the year ahead.
SUNY Chairman of the Board of Trustees H. Carl McCall preceded Zimpher on stage, reminding the crowd that her chancellorship is coming to an end. "While we still have another six months with our great chancellor, today marks her final opportunity to address this audience and map out her vision for what SUNY can achieve. As our state and our country enter a period of uncertainty, following last week's election, I find our role more important than ever."
Tracing her SUNY tenure back to its beginning in 2009, Zimpher praised the system's accomplishments in college access, inclusion, seamless transfer, degree completion, and affordability; and announced the creation of two new SUNY entities. "Today I am proud to announce the formation of The State University of New York Impact Foundation. SUNY has never had anything like this until now—a system-level repository that allows us to actively seek private-sector investment in programs proven to expand access, drive completion, and prepare students for success. We needed a way to engage funders who understand scale. Our promise to investors: Send your money to the SUNY Impact Foundation and we will allocate it to campuses who know how to move the dial."
The second entity comes in the formation of the SUNY Center for Systems Change. "The embodiment of our aspiration to be the best at getting better. To do this, we must redouble our commitment to using data to drive our decision making; to know which interventions are moving the dial, and by how much, and for whom. And then to apply these interventions generously across the system."
During her address, Zimpher also noted half of all SUNY's resident undergraduate students attend college tuition-free, while touting Governor Andrew Cuomo's proposed Excelsior Scholarship: "Just putting the term 'tuition-free' out there — that act alone — will move the dial on access. For young people who have written college off because they assume they can't afford it, they'll hear about this and think, 'Maybe college isn't out of my reach.'"
The Excelsior scholarship would pay the part of the tuition not covered by financial aid. Families earning $125,000 or less per year would be eligible.
SUNY has more than 440,000 students enrolled at its 64 campuses across the state.


- Everyone wins in Memphis: fans are rewarded with a young superstar and the Grizzlies' likely return to the playoffs, current ownership sees a spike the team's market value, prospective buyers get a reason to shell out big bucks for the team besides "hey, it's an NBA team".
- The Boston Celtics team an emerging SUPERstar with Paul Pierce, Al Jefferson, Rajon Rondo and Delonte West, return to NBA relevance.
- This time, the Milwaukee Bucks grab a legitimate stud at the top of the draft and are on track to return to the playoffs, dulling the pain that accompanies the realization that Andrew Bogut is, at best, a serviceable big man.
- The Atlanta Hawks draft someone taller than 6'7"! They still have no point guard, but it's a step in the right direction.
- Supersonics draft Greg Oden/Kevin Durant and save professional basketball in Seattle!
- Get excited Portland! With their fourth top-10 pick in three years (NONE of them ex-cons!!!), the Portland Trailblazers are the NBA's best young team!
- The Minnesota Timberwolves have two legitimate SUPERstars in the frontcourt and Randy Foye in the backcourt. Back away from the ledge, Mr. Garnett! Everything is going to be OK.
- Good news: The Charlotte Bobcats have the first SUPERstar in franchise history! Better news: Bob Johnson doesn't have to pay him like one and Michael Jordan didn't have to skip a couple of blackjack shoes to do any actual scouting!
- The Chicago Bulls' roster is more loaded now that at any point during the Jordan era… Thanks Isiah! On the bright side, Eddy Curry did average a whole seven rebounds a game this year.
- Greg Oden/Kevin Durant rekindles Sacramento's love affair with the Kings. Sadly, his family has forbid the young man from any social contact with a Maloof brother until age 21.
- With the contracts of "Trike DunMurphy" and the aging Jermaine O'Neal killing their cap, a lucky break saves the Indiana Pacers and prevents Larry Bird from being exposed as the Isiah Thomas of the Midwest.
- Out of habit, fans in Philadelphia boo the 76ers' victory in the Lottery. Also out of habit, Billy King trades the top pick for two albatross contracts and a fringe NBA player.
- After Katrina forced a bottom-dwelling team to Oklahoma City, the Hornets return to New Orleans with Chris Paul, Oden/Durant and a living-up-to-his-potential Tyson Chandler. David Stern cancels every future trip to Oklahoma City due to a "cold".
- The Los Angeles Clippers land their first legitimate SUPERstar since moving to L.A. and plan to team him with Elton Brand, Sam Cassell, Cuttino Mobely, and (hopefully!!!) Shaun Livingston. The excitement is contagious, as Los Angeles becomes a Clippers' Town for 20 minutes before returning to fawning over the Lakers… or not giving a damn about anything.


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Laricina Energy Ltd. Announces Acquisition by Canadian Natural Resources Limited
July 26, 2018 9:06 AM CNW
CALGARY, July 26, 2018 /CNW/ – Laricina Energy Ltd. ("Laricina" or the "Company") is pleased to announce that it has entered into a pre-acquisition agreement ("Agreement") with Canadian Natural Resources Limited ("Canadian Natural") pursuant to which Canadian Natural has agreed to make an offer to shareholders of Laricina to purchase all of the issued and outstanding common shares of the Company (the "Common Shares") for $0.0815 per share (the "Offer").
The Offer is the result of the extensive formal strategic alternative process launched by the Company in February of this year. Laricina engaged Peters & Co. Limited ("Peters & Co.") as its financial advisor to advise the Company in connection with the strategic alternative process.
Laricina has also entered into a third supplemental indenture ("Third Supplement") pursuant to which the change of control payment for the Company's issued and outstanding 12.5% senior secured notes, as described in the indenture (collectively, the "Notes") has been waived in respect of transactions resulting from the strategic alternative process that meet certain requirements, including the Offer.
All dollar amounts are in Canadian Dollars unless otherwise noted.
The Offer is for cash consideration of $0.0815 per Common Share for all of the issued and outstanding Common Shares.
The Offer has been unanimously recommended by the board of directors of Laricina (the "Directors").
The Offer is not subject to any financing condition.
Canadian Natural is a senior oil and natural gas producer and is not an existing shareholder of Laricina.
The initial deposit period will remain open for at least 35 days following commencement of the Offer.
Canadian Natural has agreed to satisfy all indebtedness under the Notes up to a maximum amount of $48,000,000.
CPPIB Credit Investment Inc., and CPP Investment Board (USRE II) Inc. (together, the "CPPIB Shareholders") have entered into pre-tender agreements with Canadian Natural to tender their Common Shares to the Offer.
The Offer is to be completed by way of a takeover bid under applicable Canadian securities laws pursuant to which Canadian Natural will offer to purchase all the issued and outstanding Common Shares of Laricina for cash consideration of $0.0815 per Common Share.
Board of Directors Recommendation
The Directors consider the terms of the Offer to be fair and reasonable and in the best interests of Laricina and its shareholders and, accordingly, unanimously recommend that the shareholders of Laricina accept and tender their Common Shares to the Offer.
The determination of the Directors was made after receiving legal advice and upon careful and thoughtful review of the Offer and consideration of the advice given by Peters & Co., in its capacity as financial advisor to Laricina in respect of the Offer. Peters & Co. has provided the Directors with its verbal opinion that, subject to the assumptions, qualifications and limitations contained therein, the consideration to be received by holders of Common Shares pursuant to the terms of the Offer is fair, from a financial point of view, to the holders of Common Shares.
The CPPIB Shareholders have entered into pre-tender agreements with Canadian Natural (together, the "Pre-Tender Agreements") under which the CPPIB Shareholders have agreed to tender their beneficial shareholdings in the Company to the Offer, which, in the aggregate, represent approximately 88.6% of the issued and outstanding Common Shares. The Pre-Tender Agreements are subject to customary termination provisions and will terminate automatically if the Agreement is terminated.
Transaction Process & Timeline
Further details regarding the terms and conditions of the Offer, as provided for in the Agreement, and the process for tendering Common Shares will be set out in a takeover bid circular, which is expected to be mailed to shareholders on or about August 8, 2018. The tendering process will remain open for a period of at least 35 days following commencement of the Offer. The Directors' circular is expected to be mailed concurrently with the takeover bid circular.
Take up and payment for the Common Shares is subject to a minimum tender condition that requires at least 90% of the Common Shares to be deposited and not withdrawn pursuant to the Offer (the "Minimum Condition"). If the Minimum Condition is satisfied, both parties shall use reasonable commercial to ensure Canadian Natural acquires the balance of the Common Shares, by way of compulsory acquisition in accordance with applicable corporate laws, as soon as practicable after completion of the Offer.
The transaction is subject to customary closing conditions, including all necessary regulatory approvals.
The Offer is not subject to any financing condition. As is customary, Canadian Natural has confirmed that it has sufficient funds available to make the Offer and to purchase all of the Common Shares deposited pursuant to the Offer and to pay all related fees and expenses, as required by securities laws or otherwise in connection with the transactions contemplated by the Agreement.
The Agreement provides for, amongst other things, a customary Directors support condition, a non-solicitation covenant in respect of any competing offers from third parties, a customary "fiduciary out" provision that entitles the Directors to support a superior proposal for the Company's outstanding Common Shares, a "right to match" in favour of Canadian Natural and a provision which provides for the payment by Laricina to Canadian Natural of a break fee of $2.1 million in the event that the Agreement terminates under certain circumstances.
Concurrent with the Offer, and on the date the Common Shares are taken-up by Canadian Natural, Canadian Natural has agreed to satisfy all obligations and indebtedness under the Notes up to a maximum amount of $48,000,000.
Copies of the Agreement and, once mailed, the takeover bid circular and the Directors' circular will be posted on the Company's website.
This news release is considered a "deposit period news release" for the purposes of National Instrument 62-104 – Take-over Bids and Issuer Bids.
Advisories & Contact
Peters & Co. is acting as independent financial advisor to Laricina in respect of the Offer. Blake, Cassels & Graydon LLP is acting as the Company's legal counsel and Borden Ladner Gervais LLP is acting as counsel to the independent directors of the Company.
ABOUT LARICINA
Laricina a Calgary-based private development-stage oil sands corporation focused on the acquisition, development and commercialization of in situ hydrocarbon resources in Canada's Athabasca oil sands region. A small complement of employees and consultants are continuing the business of the Company under a scaled-back business plan with an emphasis on cost control.
ABOUT CANADIAN NATURAL
Canadian Natural is a senior oil and natural gas producer, with continuing operations in its core areas located in Western Canada, the U.K. portion of the North Sea and Offshore Africa.
This announcement does contain, in addition to historical information, certain forward-looking statements including, but not limited to, matters relating to the making of, anticipated completion and timing of the Offer. Such forward-looking statements are subject to known and unknown risks, uncertainties and other factors that could cause actual results, performance or achievements of Laricina to materially differ from any future results, performance or achievements expressed or implied by such forward-looking statements, including the risk that all conditions of the Offer will not be satisfied and the Offer will not be completed. Many of these risks and uncertainties relate to factors that are beyond Laricina's ability or control, such as future market conditions, changes in laws and regulatory environment, determinations made by Canadian Natural, the behaviour of other market participants and the failure to satisfy the conditions to the mailing or completion of the Offer (including the Minimum Condition and receiving any required regulatory approvals). Laricina cannot give any assurance that such forward-looking statements will prove to have been correct. The reader is cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date of this announcement. Laricina disclaims any intention or obligation to update or revise any forward-looking statements, whether as a result of new information, future events or otherwise, except as required by applicable law.
This press release does not constitute an offer to sell or the solicitation of an offer to buy any securities or a solicitation of any vote or approval. Such an offer may only be made pursuant to the Offer by Canadian Natural and takeover bid circular filed with the applicable Canadian securities regulators and pursuant to registration or qualification under the securities laws of any other applicable jurisdiction. The distribution of this press release in or into certain jurisdictions may be restricted by law and therefore persons into whose possession this press release comes should inform themselves about, and observe, such restrictions. Any failure to comply with the restrictions may constitute a violation of the securities law of any such jurisdiction.
This material is not a substitute for the Offer and takeover bid circular or the Directors' circular which will be filed with the applicable Canadian securities regulators regarding the proposed transaction or for any other document which Laricina or Canadian Natural may file with securities regulators and send to Laricina shareholders in connection with the proposed transaction. SECURITY HOLDERS OF LARICINA ARE URGED TO READ ANY SUCH DOCUMENTS CAREFULLY AND IN THEIR ENTIRETY IF AND WHEN THEY BECOME AVAILABLE BECAUSE THEY WILL CONTAIN IMPORTANT INFORMATION ABOUT THE PROPOSED TRANSACTION.
SOURCE Laricina Energy Ltd.
Canadian Natural Resources Laricina Energy
Distinction Energy Corp. (formerly named Delphi Energy Corp.) announces amendment and exercise of warrants issued to Kiwetinohk Resources Corp. and related amendments to Investor Agreement and Management Services Agreement
Cardinal announces its 2021 operating and capital budget focused on continued debt reduction and asset optimization
Newfoundland government to fund refinery as search for buyer continues


Design for Six Sigma – Not Just for Engineers!
Home » Lean Six Sigma » Design for Six Sigma – Not Just for Engineers!
There's a common misconception that Design for Six Sigma (DFSS) only applies to engineering designs. In reality, it can be applied with equal effectiveness to a variety of tasks such as billing, marketing, customer service, and just about anything that can benefit from innovative, streamlined, customer-friendly designs – which is almost everything.
DFSS is all about focusing on prevention instead of cures. It complements the Six Sigma improvement methodology by attacking the flaws of products and processes during the design stage. While Six Sigma focuses on improving existing designs in the production stage, DFSS concentrates on creating new and better designs.
DFSS uses a unique set of tools different from traditional Six Sigma. Using these methods, new designs can achieve performance levels previously thought unattainable and do it cost effectively. Your success depends on how effectively the tools and techniques are applied.
DFSS was created to enhance innovation. A lot of time is spent upfront understanding what customers really want, which traditionally many companies have not taken the time or made the effort to do. The DFSS approach leads to designs that dramatically reduce the need for later inspection, test, and rework.
More to come about DFSS and the tools and techniques in future blogs.


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redpajama_set_name: RedPajamaGithub


At TeleGroup, we have extensive experience in design and implementation of wireless networks and radio links in urban, intercity and rural areas. Depending on the specific needs, users are guaranteed reliable connectivity and multimedia content transmission even in the most demanding environments.
Modern networks are a nervous system of an IT environment, and their role is to secure safe and continual information flow. Business applications, distribution of multimedia content and possibility of smart device management (Internet of Things – IoT) significantly depend on the network quality and possibility of its adjustment to new working conditions and setting's environment.
New generation of WLAN connect your business activities providing continuous access to Internet whenever required.
Our radio solutions provide award-winning network performance in licensed and unlicensed frequency bands with the maximum throughput and highest link quality even in the most demanding environments.


Exploring the Haute Couture techniques of The Golden Age of Couture, obsession with designing and sewing beautiful gowns is inherent in Aleem and his creative passion flourished from an early age. His initial learning was from his great-aunt who was a fabulous couturier.
As this passion gained momentum, after completing fashion and couture studies, followed by invaluable experience in the couture industry he launched the ALEEM YUSUF brand.
He is inspired by the contrasts of nature, surrounding environment and bygone eras. An experience, texture, vision or conversation may translate into a creative emotional response that results into the next piece or collection of intricate wearable art, composed of classic traditional techniques juxtaposed with contemporary design elements.
Being passionate about custom-designing wedding gowns, red carpet, special occasion and stage costumes; his design process is an emotional journey and the client he works with is a part of that journey, which is continuously evolving.


text:
Download my microchapbook for free or order it for $2, already printed & constructed. For more information, go here: https://www.cristinaquerrer.com/free
New Track on Soundcloud: "Play Date"
Check out my music on Soundcloud! CQ · Play Date Follow my Facebook Music page: https://www.facebook.com/CQ-49234532181
Episode 62: Lee Matthew Goldberg
Lee Matthew Goldberg is an awesome fiction writer and screenwriter hailing from NYC. Listen us discuss his new book, "The Ancestor", learn what led him to writing, how he starts his novels, & find out some of his inspirations & processes! http://yourartsygirlpodcast.com http://leematthewgoldberg.com Order your copy here: https://downandoutbooks.com/bookstore/goldberg-ancestor/ BIO: Lee Matthew Goldberg is the author of the novels THE ANCESTOR, THE MENTOR THE DESIRE CARD and SLOW DOWN. He has been published in multiple languages and nominated for the 2018 Prix du Polar. ORANGE CITY is forthcoming in 2021. After graduating with an MFA from the New School, his writing has also appeared in The Millions, Vol. 1 Brooklyn, LitReactor, Monkeybicycle, Fiction Writers Review, Cagibi, the anthology Dirty Boulevard, The Montreal Review, The Adirondack Review, The New Plains Review, Underwood Press and others. He is the editor-in-chief and co-founder of Fringe, dedicated t
Episode 61: John Compton
Listen to poet, John Compton, read his poetry and discuss his journey into writing poetry, publishing, and connecting with industry folks! http://yourartsygirlpodcast.com https://www.facebook.com/josh. compton.12914 Bio: John Compton (formerly John Thompson) is a 33-year-old gay poet who lives in Kentucky. His poetry resides in his chest like many hearts & they bloom like vigorously infectious wild flowers. He has published 1 book and 5 chapbooks: "trainride elsewhere" (August 2016/TBA) from Pressed Wafer/Rouge Wolf Press; "that moan like a saxophone" (December 2016); Ampersand (March 2019) from Plan B Press; "a child growing wild inside the mothering womb" (June 2020) from Ghost City Press; "burning his matchstick fingers his hair went up like a wick" (Fall), From Dark Heart Press, "to wash all the pretty things off my skin" (end of 2021) from Ethel Zine & Micro-Press. Compton has been published in numerous magazines and
Order My New Poetry Chapbook: "My Burlesque"
https://www.cristinaquerrer.com/books Cristina Querrer's latest poetry chapbook, "My Burlesque", is a dark collection of the macabre scenes into one's interior: of nostalgia, failed relationships, and soul-wrenching memories. ISBN 978-1-71662-879-5 Pocket Book (4.25 x 6.875 in / 108 x 175 mm), 36 Pages, Black & White Standard, 60# (90 GSM) White Paper, Paperback, Glossy Cover Sample poem: THE BODY HE GAVE ME He would have built a case around it—the reasons why he would call me cunt Oh, like no woman has heard the man that she loved go there in that dark well of knives and daggers? I would stand affront, empty, speechless on my linoleum floor. I learn his language and repeat it back to him. He scoffs. Disappears for days. The roots intertwine now beneath our feet that no matter the pull, the push, it's just useless thrashing about because all I can remember that day as I stood there frozen looking down at my body, speechless, watching it conform
Episode 60: Clinnesha D. Sibley
Yay! The 60th episode. How surreal. I introduce to you Clinnesha D. Sibley, a writer & playwright with many publications and theatrical productions under her belt. Hear us discuss her process, her advice to writers, & what creative projects she's working on now. http://yourartsygirlpodcast.com http://thewriteaddiction.com A Love Letter to Ntozake You played with Barbies and watched as little boys gawked at Cindy Crawford in a Pepsi commercial. Your teacher suggested The Babysitters Club, "Kristy's Great Idea" for your book project because it was heartwarming, not um…controversial… like The Bluest Eye. You watched The Cosby Show and knew you wanted to be that kind of black. You were eating grandma's field peas and okra when you got your period. Mama was workin. Stayed workin. Your body changed immediately and grandma gave you a girdle. Same kind of girdle she gave your mama. You stayed lookin in the mirror hoping your ass would catch up to your chest and hip
Episode 59: Dominique M. Carson
Dominique M. Carson has interviewed over 100 notable figures in entertainment. Listen to us discuss how she became a journalist for major publications and author of two biographies as well as how message therapy has sustained her while she continued to pursue her artistic goals. http://yourartsygirlpodcast.com http://dominiquecarson.contently.com BIO: Dominique M. Carson is a freelance journalist, researcher, massage therapist, reporter and author. Carson's work has been featured in several publications including Ebony.com, The Grio, NBC News, Singersroom.com, Soultrain.com, Education Update, and Brooklyn news media outlets. She interviewed over 100 notable figures in entertainment such as Charlie Wilson, Regina Belle, Patti Labelle, Kirk Franklin, and many more. She also collaborated with Brooklyn historian and journalist, Suzanne Spellen and launched a 118 page journal on Lefferts Manor, a neighborhood in Brooklyn, and is releasing a biography on an R&B musician th
Episode 58: Angela M. Brommel
Listen to this week's featured guest, poet, Angela M. Brommel. We discuss her influence, her new poetry collection, "Mojave in July". We also talk about her past & current projects supporting the art & literary community as an art curator & Editor-in-Chief at the Citron Review. http://yourartsygirlpodcast.com http://tolsunbooks.com/shop/mojave-in-july-pre-order Mojave in July by Angela M. Brommel You can't explain to friends from home how the desert makes it better, but you try: Imagine a heat so dry that it presses down into the earth, releasing its scent so that it takes on the comforting smell of clay pots in your grandmother's kitchen when you were a child, or your hideout under the evergreens where you used to sit for hours smelling only the dirt, the sap, the pine. Imagine a smell that reminds you of the kitchen on holidays: sage, rosemary, and something you chase that is reminiscent of honey, but feels like love. Some people still fight it.
Excerpt of My Novel "The Butterfly Catcher" Published by Eileen Tabios
Making the Novel: Cristina Querrer Published by Eileen Tabios
I'm supporting The Butterfly Catcher (Research). Hope you will too!
I'm supporting The Butterfly Catcher (Research). Hope you will too! : Please consider a contribution to The Butterfly Catcher (Research) by Cristina Querrer on DepositaGift.com.
Episode 57: Gay Majure Wilson
Gay Majure Wilson wrote a biography on the suffragist, Sue Shelton White, entitled: "Some Woman Had to Fight: The Radical Life of Sue Shelton White". Listen to us discuss Gay's story on how she started writing and how she decided to write Sue Shelton White's biography. http://yourartsygirlpodcast.com/episodes https://www.amazon.com/Some-Woman-Had-Fight-Radical-ebook/dp/B0859NBB58 gaymwilson@gmail.com BIO: Gay Majure Wilson has a bachelor's degree in journalism from the University of Tennessee at Knoxville and has worked as a writer, editor and project manager in software development and investment banking in Dallas, New York and London. She earned a master's degree in family and consumer sciences from the University of Tennessee at Martin and is now an author and registered dietitian in Jackson, Tennessee. Book Synopsis Some Woman Had to Fight: The Radical Life of Sue Shelton White This biography explores the personal, political and professio
Episode 56: Susana H. Case
http://yourartsygirlpodcast.com/episodes http://susanahcase.com Susana reads from her book: https://www.youtube.com/watch? v=ZIyObZ_PToo http://broadstonebooks.com/ Susana_H_Case.html The poems in this collection are inspired by the ways in which gender (and sometimes other divisions) creates opportunities for both victimization and survival. A theme woven throughout is the tension between being objectified and being human. There are three sections. The first section is organized around the idea of the stereotype of the living doll, and rebellion against that concept. The middle section, an ekphrastic section, is inspired by the life and the nutshell studies, crime model constructions, of Frances Glessner Lee, "mother of modern forensics," and includes some black and white images that are in the public domain. The third section, which includes the title poem, focuses more fully on the negative effects of objectified existences. Bio: Susan
Episode 55: Anne Marie Wells
I introduce to you Anne Marie Wells @amwellswrites from Wyoming, a poet and playwright. You will find interesting tidbits about her work & her life: when she was a nanny for a rock band she wrote a draft of 70,000 word novel in 3 days, among other things! http://yourartsygirlpodcast.com http://annemariewellswriter.com ------------------------------ Enemy Bridge My enemies will someday hold their dying mother in their arms, and their crooked hole of a mouth screaming anguished into the air above will become my next breath. We will share the same chorus of pain, the secret song that unites us all, a universal refrain that asks us to bless this world for its suffering for it's the only thing that builds the bridge of empathy. Selected by Muddy River Poetry Review, Spring 2020 ---------------------------------- Shell Holding the shell of the man he used to be to my ear, his tidal voice crashed ashore, calling me to watch a nest of turtles br
Episode 54: Jason Tanamor
This week, I talk to Filipino American writer, Jason Tanamor. It was great discovering his work & learning more about him and his writing processes. His latest book: "Vampires of Portlandia" is a Filipino American urban fantasy novel. http://yourartsygirlpodcast.com http://tanamor.com Bio: Jason Tanamor has 10 plus years of experience as an entertainment writer and interviewer for Yahoo!, the Moline Dispatch/Rock Island Argus, Cinema Blend, Celebrity Cafe, Strip Las Vegas Magazine, Pulse Magazine, and Zoiks! Online. Tanamor has interviewed the likes of author Chuck Palahniuk (Fight Club); comedians Demetri Martin, Jim Breuer (SNL, Half Baked), Aisha Tyler (Talk Soup, The Ghost Whisperer), Dane Cook, and Gabriel Iglesias; musicians Billy Corgan (Smashing Pumpkins), Ann Wilson (Heart), Taylor Momsen (The Pretty Reckless and Gossip Girl), Chad Smith (Red Hot Chili Peppers), and Henry Rollins (Black Flag); and baseball legend Pete Rose. He h
Episode 53: Anya Ow
Check out this episode with writer, Anya Ow, a Singaporean residing in Australia. We discuss her work, her "co-workers" (cats), & reads a segment from her newly released novella, "Cradle and Grave". http://yourartsygirlpodcast.com http://anyasy.com http://neonhemlock.com Check out my first episode!
Episode 52: Pam Peacock
This week, I feature Filipinx visual artist, Pam Peacock. She is the very talented younger sister of Eddie Peacock, a former classmate and neighbor of mine at Clark Air Force Base & Angeles City, Philippines. Listen to us discuss her work, her process, future plans, & how she is holding up during this pandemic. http://yourartsygirlpodcast.com http://thevoyagerpeacock.com Check out my first episode!
Episode 51: Ina Cariño
I'm back in effect, and this week, I am featuring, Filipinx poet, Ina Cariño. We discuss her work and her future plans and how she is holding up during this Coronavirus pandemic. Note: I will be discussing how other writers/poets/artists and creatives are dealing with creating during these times. http://yourartsygirlpodcast.com/episodes www.inacarino.com Bio : Born in the Philippines, Ina Cariño is a queer Filipinx-American writer. She holds an MFA in creative writing from North Carolina State University in Raleigh, NC, and is a 2019 Kundiman Fellow. Her work appears in Waxwing, New England Review, The Oxford Review of Books, Tupelo Quarterly, and VIDA Review, among other journals. In 2019, Ina founded a reading series in the Triangle area of NC called Indigena, which centers marginalized voices, including but not limited to those of BIPOC, QTPOC, and people with disabilities. Through her writing, Ina explores the navigation of being American as a brown body, and t
Quarantine Blues Series on Sale
Quarantine Blues #1 Quarantine Blues #2 Quarantine Blues #3 Quarantine Blues #4 Quarantine Blues #5
Episode 50: Tony Robles (Part 2)
Thanks for tuning in and being patient! Episode 50 features poet/writer, Tony Robles who I have back on the show. He had just been awarded the Carl Sandburg Writer-In-Residency. Tony discusses his past & current work. He also recites his poem, "My Father's Music". http://yourartsygirlpodcast.com https://www.nps.gov/carl/learn/news/2020-wir-tony-robles.htm http://tonyrobles.wordpress.com My Father's Music My father's music Percolates and palpitates Like hot coffee dreaming A tap dancer's arrival Hitting throat with the Right note, going back, Deep, unopposed My father's music is Caught in a kettle whose Grease endured screams And flame of gas stove Decisions where curling irons Bent notes and contemplated Hooks landing on the chin and Announcing a verdict on a Rippled canvas My father's music is An empty cup of my Favorite things where soup Is made from pain and Love is made from rain My father's music is
Episode 49 - Beverly Parayno
Beverly Parayno is a talented fiction and creative non fiction writer. Learn more about her journey as a writer and her tremendous volunteer & outreach work for arts organizations. Do follow her work. She is someone to look out for! http://yourartsygirlpodcast.com http://www.beverlyparayno.com Bio: Beverly Parayno is from East San Jose. Her fiction, memoir, essays, and author interviews have appeared in Narrative Magazine, Bellingham Review, World Literature, The Rumpus, Warscapes and Huizache, among others. Her work has been translated into Mandarin by the Chinese Academy of Social Sciences. She is currently working on a memoir entitled RUN, set during her teenage runaway years in upstate New York in the mid-1980s. Parayno earned an MA from University College Cork and an MFA from Vermont College of Fine Arts. Currently, she serves on the board of PAWA, a nonprofit arts organization and publisher dedicated to supporting and promoting Filipinx writers, and on the executive c
Art Installation & Interview Featured on Eileen Tabios' North Fork Arts Projects!
Cristina Querrer's Art Installation & Artist Interview at North Fork Arts Projects
Episode 48: John A. Vanek
I open this new year, 2020, with John A. Vanek: a mystery/thriller writer with a sleuthing priest series about Father Jake Austin's life. Listen to him discuss how having a great creative writing teacher in college while going to med school inspired him to write & publish poetry & now a mystery series. http://yourartsygirlpodcast.com/episodes http://www.johnvanekauthor.com BIO : John A. Vanek graduated from Case Western Reserve University, where his passion for creative writing took root. He received his M.D. from the University of Rochester and practiced medicine for a quarter century, but his interest in writing never waned. Medicine was his life, but mysteries became his drug of choice. He began honing his craft in creative writing workshops and college courses and was gratified when his early work won contests and was published widely. He now lives happily as an ink-stained-wretch in Florida with Geni, his wife, fellow writer, and best friend. He teaches
Download my microchapbook for free or order it fo...
Excerpt of My Novel "The Butterfly Catcher" Publis...
I'm supporting The Butterfly Catcher (Research). H...
Art Installation & Interview Featured on Eileen Ta...


The 20,990m² development, which includes a new concourse above Tara Street, will boost the rail hub's passenger capacity from 25,000 a day to 14,500 per hour during peak times.
The landmark, 50m-tall tower will be just nine metres shorter than Ireland's first sky-scraper, Liberty Hall, which is directly across the River Liffey.
According to the Liverpool-based practice, the plans are 'sympathetic towards the historic features of the existing concourse', and will retain much of the 19th century railway arches and platform walls.


To help celebrate the 10th Annual DevLearn Conference and Expo, we've invited members of the Guild community to share what they love about DevLearn, and why they return to the conference year after year. Over the last few weeks a number of people have shared their thoughts about the conference, and what makes it so special.
So now I've decided to take a turn myself.
To truly understand why I love DevLearn, I think you need to understand the context of how I found DevLearn.
When I first joined the training department of a previous employer, I inherited the legacy of "what was". Like many before me I was an accidental trainer, a SME that was assigned training responsibility. There were a number of resources available to me as a trainer, including professional memberships to associations, and the ability to attend a conference or two a year. I was thrilled for the opportunity to learn, and took advantage of the opportunity to develop my skills.
Time went on, and I quickly took on the leadership role for the training department. Our work evolved from classroom-only to more technology-based solutions. As I helped move the organizations I worked for forward, I started to hit a ceiling within my personal world of professional development. The articles I was reading and the conferences I attended started to have the "same old, same old" feeling. I wasn't really aware of what I needed at the time, but I knew I needed more.
You need to get to DevLearn.
It was a moment that speaks to the importance of context; sometimes the answer is readily available, but we are blind to it because the workflows of daily life never put the answer in front of us. Describing my discovery of DevLearn as life-changing may sound overly dramatic, but it's also true. It's also something that was a true statement BEFORE I joined the eLearning Guild team.
The reality is I could provide a long list of reasons that I love DevLearn – a list lengthy enough to make this post excessively long. I could talk about keynotes that consistently deliver inspiring, timely and most-importantly relevant lessons to people in our field; I could talk about the many different sessions in which peers share problems they've solved, innovations they've implemented, and technologies they are using to enhance their work; I could talk about DemoFest, and how the science fair-like exhibition stands out as an event highlight year-after-year. I could talk about all of these things, and so much more.
But I won't go into all of that detail. Instead I'm going to focus on the core element of what makes DevLearn what it is, and the thing that all of the specific things I love about DevLearn branch off from.
When I ask the average attendee what they love about DevLearn, usually the words "people" and/or "Community" come up in the first sentence of reply. Lots of conferences gather people to a single location, but few really succeed in forming a vibrant community – the feeling of fellowship with others built on common attitudes, interests, and goals – that DevLearn has. DevLearn is the primary annual gathering of the community of people who energize me and keep me focused throughout the year.
Part of the reason I connect so much with the DevLearn community is that it is the most forward-leaning community I have found in our industry. It is full of people and conversations that are exploring not only the type of work we need to do today, but the type of work we should be striving for tomorrow. The desire to explore how we can be doing more, and how technology can open new possibilities for performance and learning, is at the core of my passion, and it is very much at the core of what DevLearn is about.
Lots of conferences talk about what's new, but DevLearn truly embodies it. There's a sense of 'challenge' present in the community at the conference. Presenters and attendees all share the desire to challenge the status quo, and to explore ways that we can improve practices within our industry. DevLearn is the place I go to not only learn about what the future of learning looks like, but to join discussions that actually help shape what's next.
This forward-leaning community is the foundation upon which DevLearn is built. It's what has made the conference the largest event in North America focused on learning technologies, and what brings people back to the event year-after-year.
I mentioned earlier that in the early years of my career, I knew something was missing from my professional development, but didn't know what it was. The DevLearn community, and the eLearning Guild community in general, provided that missing piece. If this community sounds like something you need to ignite the passion you have for your work, I invite you to join the conversation this October in Las Vegas.
3 Responses to "What I Love About #DevLearn – David Kelly"
Great post, David! This will be my first year at DevLearn and this post does more than build anticipation. I'm excited to connect with other folks who share my passion.
I'd love to see a follow up post on the folks to follow on Twitter who participate in your PLN year round and also attend DevLearn. Who should I start connecting with now online and who should I definitely connect with at DevLearn?
Looking forward to possibly meeting you next month!
Thanks for the reply Becky. I wouldn't suggest who to add to your PLN as we may have different needs and goals for our PLN. While I'm sure there will be overlap if this post resonated with you, an individual person that works in my PLN may not provide the same benefit for you.
However, if you expect to find like-minded souls at DevLearn, I would definitely suggest following the #DevLearn hashtag on Twitter if you're active there. The Twitter backchannel is always active at DevLearn and you'll find great people to connect with there.
I would also recommend participating in the social feed of the conference app. We expect a large amount of interaction in the app again this year. It's a great way to find others to connect with.
If you see me at DevLearn, please stop me and introduce yourself!
Hi David, always great to see a passionate and honest blog post! We are also delighted to be part of DevLearn as a sponsor and totally agree with your mantra of exploring 'how technology can open new possibilities' for e-learning authoring – it's what drives our team every day and allows us to continually produce innovations to make life easier for e-learning authors worldwide. Really looking forward to the event!


A new study of over a million women reports smokers more than triple their risk of dying early compared to non smokers, and that kicking the habit can virtually eliminate this increased risk of premature death.
A new study of over a million women reports smokers more than triple their risk of dying early compared with nonsmokers, and that kicking the habit can virtually eliminate this increased risk of premature death.
Smoking remains the leading causes of preventable death in both the U.S. and the U.K. Lead study author Richard Peto, a professor at the University of Oxford in the U.K. and his colleagues conducted one of the largest studies looking at the hazards of smoking and the benefits of quitting among women born around the 1940s. These women were among the first generation of females to smoke regularly throughout their lifetimes, and tracking these women into the 21st century provided the most comprehensive look at the prolonged effects of smoking, as well as the benefits of quitting.
"Only in the 21st century could we observe directly the full effects of prolonged smoking, and of prolonged cessation, on premature mortality among women," said Peto in a statement. Between 1996 and 2001, the researchers recruited 1.3 million female participants ages 50 to 65. The women filled out questionnaires detailing their lifestyles, medical status and sociodemographic factors. The researchers followed up and resurveyed the women three and eight years later.
At the start of the study, published in the journal Lancet, 20% of the women were smokers, 28% were former smokers and 52% never smoked. Each of the women was registered in the U.K.'s national health system, so their deaths and cause of death were recorded. By 2011, 66,000 had passed away.
The researchers found that women who smoked cigarettes throughout their adult years had three times a greater risk of dying compared with nonsmokers and women who quit well before middle age. They were much more likely to die of smoking-related causes like lung cancer, heart disease and stroke. Even light smokers who smoked one to nine cigarettes per day had two times the mortality rate of nonsmokers.
More encouraging, however, was the positive effect that quitting seemed to have on the women's life span. Those who quit smoking before they reached 40 avoided more than 90% of the increased risk of premature death from cigarettes, while women who stopped even earlier — before age 30 — avoided 97% of the added risk. And it's never too late, the authors write, to stub out those cigarettes. "Even cessation at about 50 years of age avoids at least two-thirds of the continuing smoker's excess mortality in later middle age," they write. The hazards of smoking on health and mortality for women who continued to smoke past 40, for example, were 10 times greater than among women who quit before age 40.
Huxley and the study authors note that compared with those who don't smoke, women who smoke are at greater risk of heart disease than male smokers. Although the underlying mechanisms are largely unknown, researchers speculate that smoking's effect on dampening the potentially protective effects of estrogen on the heart might put women smokers at a higher risk for heart disease than men who light up. Behavioral factors, like the fact that women tend to inhale more deeply than men, may also play a role. "We just don't know, but it's intriguing and warrants further study," says Huxley.
Although smoking rates have largely declined in the West since the 1940s, new evidence suggests the practice may be on the rise in developing countries. In August, the World Health Organization released a report showing global smoking rates remain strong, with 1 in 10 women picking up the habit. More people from middle-income countries are smoking, and women are starting at younger ages.
MORE: How Much Weight Will You Gain After You Quit Smoking?


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Matthew Gamser is CEO of the SME Finance Forum, the world's leading center for knowledge exchange, good practice promotion and networking for the finance industry in this field. The SME Finance Forum is managed by the International Finance Corporation (IFC), the private sector arm of the World Bank Group, for the G-20 countries' Global Partnership for Financial Inclusion. The SME Finance Forum has over 150 banks, fintech companies and development banks from more than 60 countries as its members and industry partners. Dr. Gamser has over 35 years' experience in private enterprise and financial sector development. He has worked for IFC, the private sector arm of the World Bank Group, for 13 years in various positions from Washington, DC, and Hong Kong, where he has focused on SME finance and on financial sector development. Prior to that he spent 25 years in management consulting and in senior leadership in an international NGO. He holds A.B. and A.M. degrees from Harvard University, and M.Sc. and D.Phil degrees from Sussex University (UK), where his work focused on the management of technological change.


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Three reasons West Ham should move to sign Pierre-Emile Hojbjerg in January
by James Beavis share
4 minute read 30/11/2017 | 07:56am
CLICK TO START GALLERY
Despite playing just six minutes of Premier League football all season, Southampton midfielder Pierre-Emile Hojbjerg was named in the starting XI as the south coast outfit faced Everton at St Mary's on Sunday.
The Denmark international hadn't featured from the beginning of a game for the first team since the win against Middlesbrough in May, and it was a rare opportunity for the 22-year-old to impress in the middle of the park with Oriol Romeu suspended and Mario Lemina deemed only fit enough for a spot on the substitutes' bench on his return from injury.
The former Bayern Munich man certainly took his chance and he was voted as the man of the match by the fans afterwards for his display in midfield, and he will be hoping to have sent manager Mauricio Pellegrino a huge message.
Meanwhile, West Ham United find themselves in a relegation battle right now and new boss David Moyes may be looking to make additions to his squad during the January transfer window in order to try and get his side away from the bottom three.
While the Irons have already been linked with potential deals for the likes of Sporting Lisbon's William Carvalho and Bournemouth's Harry Arter, making a move for Hojbjerg instead could prove to be a very shrewd move.
Here are three reasons West Ham should look to sign the Dane in the New Year…
CLICK HERE TO REVEAL WHY WEST HAM SHOULD MOVE FOR HOJBJERG IN JANUARY
Article title: Three reasons West Ham should move to sign Pierre-Emile Hojbjerg in January


Abstract A founding member of the Alley Theater, Jo Alessandro Marks was inspired at a young age by a speech given by stage director and producer Margo Jones. Her father was the Director of All Bands of the Houston Independent School District schools. After graduating from the University of Texas, Marks got married and moved to Houston, eventually working at the Alley Theatre. The most popular role she played was of Elizabeth Barrett Browning in "The Barretts of Wimpole Street." In addition her acting and directing careers, Marks was known for her work as a community activist and volunteer.


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Radhayan: The Story of Radha Through Myth, History and Fiction
Harsha V. Dehejia (Author)
Of all the mythic Hindu pantheon none is more enigmatic and evocative than Radha. Appearing for the first time in Jayadeva's Gita Govinda, where she is the ultimate beloved, she traverses political dynasties, royal ateliers and social barriers to emerge as a consort of Krishna. Brought alive by poets, developing a colourful presence in the hands of painters, dancing through prosceniums and acquiring a lyrical life through songs, both classical and popular, Radha is present in homes and havelis, celebrated by the samajika and the rasika, has a presence in temples and roadside shrines as symbol of pure and eternal love. And yet there are so many questions about her life; poets differ in their portrayals of her, historians argue, dancers claim her through their interpretations and for the common person she is now a shringara rasa nayika and now a goddess. But Radha stands steadfastly alone refusing to be bound down by poets or potters, dancers or singers. Harsha V. Dehejia weaves an enchanting story of Radha with a multicoloured thread, here myth blends into history and fiction challenges reality and Radha emerges in all her poetic glory in this spellbinding story.
Vijay Sharma and his team of artists bring Radha colourfully alive with miniature paintings, for it is there titer than sculpture that Radha resides. She is essentially kavyamaya, her origins are in the minds of poets, it is there that she grows, dallies and evolves. And while her voice is heard in songs and her footsteps resonate with dancers, it is in miniature paintings, through line and colour, that Radha comes alive as a multidimensional, many- nuanced paragon of love.
Harsha V. Dehejia
Harsha V. Dehejia has a double doctorate, one in Medicine and the other in Ancient Indian Culture, both from the University of Mumbai. He is also a Fellow of the Royal College of Physicians of London, Glasgow and Canada, all by examination. He is Professor of Religion at Carleton University in Ottawa, Canada where he teaches Indian Aesthetics. He has published three books, The Advaita of Art, Parvatidarpana (both by Motilal Banarsidass, Delhi) and Parvati, Goddess of Love (by Mapin, Ahmedabad). He is Curatorial Advisor to the Canadian Museum of Civilization. Dr. Dehejia is a practicing physician and lives in Ottawa.
Saundarya: The Perception and Practice of Beauty in India
A Celebration of Love: The Romantic Heroine in the Indian Arts
Gods Beyond Temples
Rasikapriya: Ritikavya of Keshavdas in Ateliers of Love
Magic of Indian Weddings: Timeless Traditions, Sacred Customs
Encyclopaedia Visual Art of Maharashtra Artists of the Bombay School and Art Institutions (late 18th to Early 21st Century)
Shringara: The Many Faces of Indian Beauty
The Heritage of the Adil Shahis of Bijapur
Reviews in total
Title	Radhayan: The Story of Radha Through Myth, History and Fiction
Author	Harsha V. Dehejia
Edition	1st. ed.
Publisher	D K Printworld
length	96P., Throughout Color Illustrations; 10 Inch X 10 Inch.
Subjects Art and Architecture > Art History


Peru's Congress sacked Prime Minister Ana Jara Monday night over alleged spying against lawmakers, journalists, business leaders and other citizens, forcing Peru's president to form a new government.
Lawmakers voted 72 to 42 to censure Jara, who lost the vote of confidence in Congress after the magazine Correo Semanal published a list of Peruvians who had allegedly been investigated by the National Intelligence Directorate (DINI).
According to the magazine, the spy agency accessed information from Peru's national registry, a fact that angered opposition members of Congress.
The scandal is the biggest crisis for the beleaguered administration of President Ollanta Humala since he took office in July 2011.
With a year left of his term and an approval rating of 25 percent, President Ollanta Humala has to select a new prime minister and cabinet, all of whom must be approved by congress.
The move follows Jara's decision to sack the DINI's director as well as its counterintelligence and national intelligence chiefs the day after the allegations emerged.
Jara is the first prime minister forced to step down since 1968.
Last month, the government ordered the intelligence service to temporarily close over allegations of spying on both government officials and opposition figures.
This content was originally published by teleSUR at the following address: http://www.telesurtv.net/english/news/Perus-Congress-Sacks-Prime-Minister-over-Spying-Scandal-20150331-0005.html.


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NOTE: This is a demo model, and has been reduced in price. These models have seen almost no use for making drinks, but instead have been displayed in a showroom. We're so confident in these models we are offering our full 1 year parts and labor warranty.
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The colour screen with touch technology is the fastest way to enjoying the perfect cup of coffee. The compact IMPRESSA A9 One Touch offers outstanding convenience and unique speciality coffees.
The IMPRESSA A9 now features two completely new speciality coffees. The latte macchiato doppio and cappuccino doppio offer maximum flavour crowned with fine, feather-light milk foam. Thanks to the one-touch technology, you can prepare them without having to move the glass or cup.
The dual spout, height-adjustable on a continuous scale between 55 mm and 138 mm is equipped with state-of-the-art fine foam technology. The integrated cup illumination presents beverages in style.


What was some of your favorite costumes to wear in the film?
How did it feel to play such a classical character?
How was it to work with Morgan Freeman?
He's a really nice guy. He's very joyous and has a very fun sense of humor, so it was really fun just getting to know him and getting to talk to him, and seeing what he was like.


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Home » News » For Broadcast Stations Launching NextGen TV Services, Mobile and Data Services are Keys to Financial Success
For Broadcast Stations Launching NextGen TV Services, Mobile and Data Services are Keys to Financial Success
Broadcast industry leaders discuss ATSC 3.0 monetization
Hunt Valley, MD–July 23, 2020 The business opportunities made possible by the next generation of broadcast technology—especially in datacasting and mobility—dwarf the broadcast business as we know it.
"You have to think about broadcasting in terms of the IP infrastructure of this country, not the same business we've been in for a long time," said Mark Aitken, president of ONE Media 3.0, an organization coordinating the technical deployment of ATSC 3.0, a bit-transport technology unlike any other now in use. Aitken laid out a vision of the financial potential of integrating broadcasting into the nation's IP infrastructure during the recent first webinar of a six-episode series on making money with ATSC 3.0. "We are building the equivalent of a broadcast telco."
This broadcast telco vision encompasses a data commodities market over a CONUS network with unprecedented last-mile delivery capacity—alongside the traditional television business updated for a technologically sophisticated market. That's where mobility comes in—content delivery must be mobile to remain viable.
WHY MOBILE MATTERS
"The first thing we have to consider if we want to win back younger viewers… we have to give them robust mobile access," said TV industry veteran Josh Gordon, who unveiled market survey results indicating that among 2,067 respondents, nearly 70 percent of the 18-21 Gen Z respondents watch TV on their phones, compared to 24 percent of boomers aged 54 -72. The finding is reflected in a 2019 Interactive Ad Bureau/PwC report indicating a rapid ad revenue shift from desktop to mobile since 2012, when mobile raked in about 90 cents out of every $10 spent on both platforms.
"Today, seven out of every $10 is from mobile," Gordon said. "Mobile is where the money is."
Mobility also offers a point of data collection and management, much the same way a cable, satellite or OTT streaming box does. With ATSC 3.0 "Chips in Phones", a broadcast TV mobile app acts as a set-top box on the go and can unlock the ability to target audience segments based on content preference, buying patterns and hyper-localized weather alerts and emergency information. (These concepts will be further fleshed out in subsequent webinars, including "NexGen News & Alerting," on July 21 at 2 p.m. ET; and "NexGen Advertising," Aug. 4 at 2 p.m. ET. Register here.)
THE GREEN FIELD
"The business goal is to increase the asset value," said ONE Media 3.0 Executive Vice President and webinar moderator Jerry Fritz. The asset is the 6 MHz of spectrum assigned to each TV license, which, in its current form, is vastly underperforming the competition. On a data-rate basis, Fritz said, diginets generate about one one-thousandth of a cent per gigabyte versus the $2 per GB telcos make in the same amount of spectrum. That's where data broadcasting's "one to many" can tip the scales.
The potential for data broadcasting is "huge," said John Hane, a veteran broadcast attorney who now heads up broadcast data network accelerator BitPath. "We can do capacity leasing… highly secure file delivery… IoT, real-time broadcast data streaming; passive and active wireless offload," and more. The key is nationwide coverage over a "core" network of shared bandwidth, made more robust as more stations contribute within each designated market area. Hane refers to this type of saturation as "depth."
Single-frequency networks, or SFNs, would further contribute depth and enable the targeting capability mentioned earlier. According to Aitken: "Single frequency networks help coverage gaps and provide higher saturation of power, thus using SFNs in a distributed transmission system can [generate] two-and-a-half times the mobile data rate to twice the service area."
Hane emphasized the need for this type of architecture. "We have to create critical mass. It's a national marketplace, not a series of local marketplaces… No one's going to rely on our platform if we don't have coverage in the major markets."
This nationwide, core bandwidth network is a non-lift revenue opportunity. Recall that ATSC 3.0 bumps the TV channel bit rate up from 19.4 to 25 Mbps, and carries an HDTV signal in 3 Mbps instead of 11. Even with the addition of a prime-time video and audio enhancements, local data services and a few diginets, licensees will have bandwidth to contribute to the core network proposed by BitPath. BitPath, in turn, would provision bandwidth for national clients seeking large-scale capability that cellular networks can't provide because of their one-to-one transmission method.
ATSC 3.0 data broadcasting is one-to-many. E.g., Microsoft updating 30 million operating systems simultaneously would choke a cellular network. With Netflix already causing bottlenecks, telcos will need data broadcasting for things like IoT and vehicle telemetrics for example, especially with the fleet of autonomous vehicles expected to hit the road in 2022. (This will be explored Aug. 18 at 2 p.m. in the "Datacasting" episode, featuring, among others, Jeff Kaelin, vice president of product development for Avis Budget Group.)
In turn, broadcasters will have access to the return channel necessary to collect data. Aitken calls this "convergence." That means unprecedented device portability for local broadcasters. It also opens door to dynamic ad insertion and all manner of third-party app development and platform access.
"When you have a converged platform," Aitken said, "Local services become part of the smart TV ecosphere. Smart TV market revenue is now $40 billion, expected to be $67 billion by 2025."
Incumbent upon this broadcast telco vision is the receiver. Several appeared at CES this year, however, Sinclair is now developing its own.
"Sinclair plans to introduce will be an unlocked device, so it will work across AT&T and other networks," Aitken said. "We expect to have it in hand in August."
The information from this article came from a webinar. Sign up for more webinars in this series.
us02web.zoom.us/webinar/register/WN_FsOWtpjlQSK6AhZqRpeF_Q
Josh Gordon
Latest posts by Josh Gordon (see all)
Significant Study of Broadcast Emergency Information Service Released - January 18, 2022
NextGen Broadcasting Comes to Washington DC - December 9, 2021
Jeju Island ATSC 3.0 Testbed Delivers Vital Data Despite the Pandemic - November 19, 2021
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