text:
Benefit Plan Audits
PCAOB Audits
Nonprofit Audits
Single Audits
Private Company Audits
FDOT Audits
Surprise Audit Examinations
Broker Dealer Audit Examinations
Construction Accounting
Franchise Accounting
Important Factors to Consider To Distinguish Liability From Equity in Preferred Stocks
|By Assurance Dimensions
Publicly traded companies rely on a PCAOB audit to provide investors with clarity and transparency. Financial misstatements due to equity and liability determination affect how a financial instrument is reflected in a company's financial statements. One such instrument that has to be carefully vetted is preferred stocks. Preferred stock assets must be thoroughly reviewed and classified in a detailed manner. These are some considerations your independent public accounting firm will test when evaluating if preferred stocks are appropriately classified as liability or equity.
Liability and Equity Affect Your Income Statement
Most entities are comprised of a mixture of debt and equity securities. The size and age of a company may determine the complex nature of the features of debt and equity. Generally Accepted Accounting Principles (GAAP) guide how preferred stocks and other financial instruments are classified on the entity's balance sheet.
Preferred stocks can be classified as a liability, temporary equity, or permanent equity on the balance sheet, which can, in turn, affect certain financial ratios for the Company.
Temporary Equity Considerations
Securities identified as temporary equity may reduce an entity's reported earnings per share. As such, equity instruments must be recorded correctly. When determining if a preferred stock consideration is temporary equity rather than permanent equity, your independent public accounting firm will look to see if the instrument:
Has redemption features outside the control of the issuer
Is redeemable at a fixed or determinable price
Is redeemable on a fixed or determinable date(s)
Is redeemable at the option of the holder
Has conditions for a depiction that is not solely within the issuer's control
If any of these features are present, then the preferred stock may be considered temporary equity and reduce a company's reported earnings per share (EPS).
Critical Components of Liability Versus Permanent Equity
To ensure the classification is done appropriately, there are key components of classification that your independent public accounting firm will look for when classifying a preferred stock as a liability or equity.
If a preferred stock is settled for cash, it is considered a liability
If a preferred stock has convertible features for variable shares, it may be viewed as a derivative liability.
If a preferred stock has a fundamental clause that precludes equity treatment, it is considered a liability.
If a preferred stock has a fundamental clause that precludes equity treatment but allows the holder of the convertible security to receive the same manner of consideration payable to the common stockholders, it can be considered equity.
How To Assess Mandatorily Redeemable Financial Instruments
ASC 480, Distinguishing Liabilities from Equity, offers guidance to determine if preferred stock is a liability because it is a mandatorily redeemable financial instrument or a liability for another reason. A mandatorily redeemable financial statement means that the financial instrument issued in the form of shares embodies an unconditional obligation requiring the issuer to redeem the instrument by transferring assets (e.g. cash) at a specific or determinable date (or dates) or upon an event is certain to occur. Examples of a mandatorily redeemable financial statement include:
Preferred stock that must be redeemed in the event of an employee's death.
Preferred stock that must be redeemed at an employee's termination of employment.
Preferred stock that is redeemable subject to a liquidity provision.
Preferred stock that must be redeemed for cash on a specific date.
Classification Matters
The complex nature of a PCAOB audit merits a careful look at preferred stock classifications. By understanding liabilities versus equities, you can provide analysis of these transactions early on to the auditor to ensure they have been accounted for properly.
Trust An Experienced Auditor
FASB continues to issue new guidance on equity and liability classifications. To ensure your company complies with new accounting standards, hire a qualified independent public accountant. At Assurance Dimensions, our team of talented professionals understands the complex rules associated with regulatory compliance.
Contact us to help you prepare for your next public company audit.
© 2022 Assurance Dimensions. All rights reserved


text:
Items Deer in the mountains.
Deer in the mountains.
The Miriam and Ira D. Wallach Division of Art, Prints and Photographs: Picture Collection
Image ID 822416
Wallach Division Picture Collection
Animals -- Deer
Shelf locator: PC ANI-Dee
Borders (Ornament Areas)
Content: Spots and abrasion on image; tear on border.
Source note: Physica sacra. (Augustae Vindelicorum Ulmae : Johann Andreas Pfeffel, 1732-1735) Scheuchzer, Johann Jakob (1672-1733), Author.
Dynix: 1731281
Universal Unique Identifier (UUID): 86cd18d0-c534-012f-83d7-58d385a7bc34
Art and Picture Collection, The New York Public Library. "Deer in the mountains." The New York Public Library Digital Collections. http://digitalcollections.nypl.org/items/510d47e1-422f-a3d9-e040-e00a18064a99
Art and Picture Collection, The New York Public Library. "Deer in the mountains." New York Public Library Digital Collections. Accessed July 19, 2019. http://digitalcollections.nypl.org/items/510d47e1-422f-a3d9-e040-e00a18064a99
Art and Picture Collection, The New York Public Library. Deer in the mountains. Retrieved from http://digitalcollections.nypl.org/items/510d47e1-422f-a3d9-e040-e00a18064a99
<ref name=NYPL>{{cite web | url=http://digitalcollections.nypl.org/items/510d47e1-422f-a3d9-e040-e00a18064a99 | title= (still image) Deer in the mountains. }} |author=Digital Collections, The New York Public Library |accessdate=July 19, 2019 |publisher=The New York Public Library, Astor, Lennox, and Tilden Foundation}}</ref>

redpajama_set_name: RedPajamaCommonCrawl


text:
package org.apache.cassandra.db.filter;

import java.nio.ByteBuffer;
import java.util.*;

import org.slf4j.Logger;
import org.slf4j.LoggerFactory;

import org.apache.cassandra.db.*;
import org.apache.cassandra.db.columniterator.IColumnIterator;
import org.apache.cassandra.db.columniterator.IdentityQueryFilter;
import org.apache.cassandra.db.marshal.AbstractType;
import org.apache.cassandra.io.sstable.SSTableReader;
import org.apache.cassandra.io.util.FileDataInput;
import org.apache.cassandra.thrift.SlicePredicate;
import org.apache.cassandra.thrift.SliceRange;
import org.apache.cassandra.utils.CloseableIterator;
import org.apache.cassandra.utils.MergeIterator;

public class QueryFilter
{
    private static final Logger logger = LoggerFactory.getLogger(QueryFilter.class);

    public final DecoratedKey<?> key;
    public final QueryPath path;
    public final IFilter filter;
    private final IFilter superFilter;

    public QueryFilter(DecoratedKey<?> key, QueryPath path, IFilter filter)
    {
        this.key = key;
        this.path = path;
        this.filter = filter;
        superFilter = path.superColumnName == null ? null : new NamesQueryFilter(path.superColumnName);
    }

    public IColumnIterator getMemtableColumnIterator(Memtable memtable, AbstractType comparator)
    {
        ColumnFamily cf = memtable.getColumnFamily(key);
        if (cf == null)
            return null;
        return getMemtableColumnIterator(cf, key, comparator);
    }

    public IColumnIterator getMemtableColumnIterator(ColumnFamily cf, DecoratedKey<?> key, AbstractType comparator)
    {
        assert cf != null;
        if (path.superColumnName == null)
            return filter.getMemtableColumnIterator(cf, key, comparator);
        return superFilter.getMemtableColumnIterator(cf, key, comparator);
    }

    // TODO move gcBefore into a field
    public IColumnIterator getSSTableColumnIterator(SSTableReader sstable)
    {
        if (path.superColumnName == null)
            return filter.getSSTableColumnIterator(sstable, key);
        return superFilter.getSSTableColumnIterator(sstable, key);
    }

    public IColumnIterator getSSTableColumnIterator(SSTableReader sstable, FileDataInput file, DecoratedKey<?> key)
    {
        if (path.superColumnName == null)
            return filter.getSSTableColumnIterator(sstable, file, key);
        return superFilter.getSSTableColumnIterator(sstable, file, key);
    }

    // TODO move gcBefore into a field
    public void collateColumns(final ColumnFamily returnCF, List<? extends CloseableIterator<IColumn>> toCollate, AbstractType comparator, final int gcBefore)
    {
        IFilter topLevelFilter = (superFilter == null ? filter : superFilter);
        Comparator<IColumn> fcomp = topLevelFilter.getColumnComparator(comparator);
        // define a 'reduced' iterator that merges columns w/ the same name, which
        // greatly simplifies computing liveColumns in the presence of tombstones.
        MergeIterator.Reducer<IColumn, IColumn> reducer = new MergeIterator.Reducer<IColumn, IColumn>()
        {
            ColumnFamily curCF = returnCF.cloneMeShallow();

            protected boolean isEqual(IColumn o1, IColumn o2)
            {
                return o1.name().equals(o2.name());
            }

            public void reduce(IColumn current)
            {
                if (curCF.isSuper() && curCF.isEmpty())
                {
                    // If it is the first super column we add, we must clone it since other super column may modify
                    // it otherwise and it could be aliased in a memtable somewhere. We'll also don't have to care about what
                    // consumers make of the result (for instance CFS.getColumnFamily() call removeDeleted() on the
                    // result which removes column; which shouldn't be done on the original super column).
                    assert current instanceof SuperColumn;
                    curCF.addColumn(((SuperColumn) current).cloneMe());
                }
                else
                {
                    curCF.addColumn(current);
                }
            }

            protected IColumn getReduced()
            {
                IColumn c = curCF.iterator().next();
                if (superFilter != null)
                {
                    // filterSuperColumn only looks at immediate parent (the supercolumn) when determining if a subcolumn
                    // is still live, i.e., not shadowed by the parent's tombstone.  so, bump it up temporarily to the tombstone
                    // time of the cf, if that is greater.
                    long deletedAt = c.getMarkedForDeleteAt();
                    if (returnCF.getMarkedForDeleteAt() > deletedAt)
                        ((SuperColumn) c).delete(c.getLocalDeletionTime(), returnCF.getMarkedForDeleteAt());

                    c = filter.filterSuperColumn((SuperColumn) c, gcBefore);
                    ((SuperColumn) c).delete(c.getLocalDeletionTime(), deletedAt); // reset sc tombstone time to what it should be
                }
                curCF.clear();

                return c;
            }
        };
        Iterator<IColumn> reduced = MergeIterator.get(toCollate, fcomp, reducer);

        topLevelFilter.collectReducedColumns(returnCF, reduced, gcBefore);
    }

    public String getColumnFamilyName()
    {
        return path.columnFamilyName;
    }

    public static boolean isRelevant(IColumn column, IColumnContainer container, int gcBefore)
    {
        // the column itself must be not gc-able (it is live, or a still relevant tombstone, or has live subcolumns), (1)
        // and if its container is deleted, the column must be changed more recently than the container tombstone (2)
        // (since otherwise, the only thing repair cares about is the container tombstone)
        long maxChange = column.mostRecentLiveChangeAt();
        return (!column.isMarkedForDelete() || column.getLocalDeletionTime() > gcBefore || maxChange > column.getMarkedForDeleteAt()) // (1)
               && (!container.isMarkedForDelete() || maxChange > container.getMarkedForDeleteAt()); // (2)
    }

    /**
     * @return a QueryFilter object to satisfy the given slice criteria:  @param key the row to slice
     * @param path path to the level to slice at (CF or SuperColumn)
     * @param start column to start slice at, inclusive; empty for "the first column"
     * @param finish column to stop slice at, inclusive; empty for "the last column"
     * @param reversed true to start with the largest column (as determined by configured sort order) instead of smallest
     * @param limit maximum number of non-deleted columns to return
     */
    public static QueryFilter getSliceFilter(DecoratedKey<?> key, QueryPath path, ByteBuffer start, ByteBuffer finish, boolean reversed, int limit)
    {
        return new QueryFilter(key, path, new SliceQueryFilter(start, finish, reversed, limit));
    }

    /**
     * return a QueryFilter object that includes every column in the row.
     * This is dangerous on large rows; avoid except for test code.
     */
    public static QueryFilter getIdentityFilter(DecoratedKey<?> key, QueryPath path)
    {
        return new QueryFilter(key, path, new IdentityQueryFilter());
    }

    /**
     * @return a QueryFilter object that will return columns matching the given names
     * @param key the row to slice
     * @param path path to the level to slice at (CF or SuperColumn)
     * @param columns the column names to restrict the results to
     */
    public static QueryFilter getNamesFilter(DecoratedKey<?> key, QueryPath path, SortedSet<ByteBuffer> columns)
    {
        return new QueryFilter(key, path, new NamesQueryFilter(columns));
    }

    public static IFilter getFilter(SlicePredicate predicate, AbstractType comparator)
    {
        if (predicate.column_names != null)
        {
            final SortedSet<ByteBuffer> columnNameSet = new TreeSet<ByteBuffer>(comparator);
            columnNameSet.addAll(predicate.column_names);
            return new NamesQueryFilter(columnNameSet);
        }

        SliceRange range = predicate.slice_range;
        return new SliceQueryFilter(range.start, range.finish, range.reversed, range.count);
    }

    /**
     * convenience method for creating a name filter matching a single column
     */
    public static QueryFilter getNamesFilter(DecoratedKey<?> key, QueryPath path, ByteBuffer column)
    {
        return new QueryFilter(key, path, new NamesQueryFilter(column));
    }

    @Override
    public String toString() {
        return getClass().getSimpleName() + "(key=" + key +
               ", path=" + path +
               (filter == null ? "" : ", filter=" + filter) +
               (superFilter == null ? "" : ", superFilter=" + superFilter) +
               ")";
    }
}

redpajama_set_name: RedPajamaGithub


St. John, a physics student at online Western Governors University, said he wants to see the citizen presentation portion of the City Council meetings moved to the beginning from the tail end of the meeting. St. John said council members should be responsive to citizens first before attending to business.
And, he vows to fix the city's pothole issues by being proactive with the city's street department in getting them fixed. He also wants to do away with red light cameras, and work on infrastructure and transportation needs.
Jungus Jordan, 68, a retired Air Force officer, if re-elected would become one of the longest-serving council members. It's this experience, Jordan says, that makes him the best qualified. He also said he has a long list of accomplishments, but that he's not yet done with the progress he intends for his district or the city.
I love this city. Most important, I see myself as a public servant. I know who I work for.
Jordan was instrumental in attracting Tarleton State University to the southernmost reaches of District 6 and has worked to bring infrastructure to that area, not only for the university, but for the numerous planned residential and retail projects.
He's also stood by the tenet that "growth pays for growth," and helped pass a city policy recently that places guidelines on using Capital Public Improvement Districts in new developments.
Roderick Smith told the Star-Telegram in an interview that he wants City Hall to be more open to the public when it makes decisions, particularly when it comes to zoning cases where the surrounding neighborhoods are not in favor of a proposed project. Homelessness, public safety and economic development that would create jobs for far south and southwest Fort Worth are among his platform issues.
Smith, 30, asked that his remarks not be included in a story about the race.
Likewise, candidate Paul Hicks, 64, also retired, asked at the end of a interview that his comments not be included in a story. Hicks ran for the District 6 seat in 2009, receiving 12 percent of the vote. Hicks said he wants to improve the Code Compliance department, that tax dollars are being wasted and that City Hall and its elected officials to do respond to citizens in a timely manner.
Nicholas St. John is running for office for the first time.


text:
GAME OF THRONES' Battle of Winterfell Episode Looks to Have a Dark Ending
by Michael Walsh
Mar 4 2019 • 8:24 AM
The most recent promo for Game of Thrones' final season was the latest evidence to convince us something terrible is going to happen: Winterfell fall to the White Walkers. Now a new behind-the-scenes look into the show's final year points to when exactly we will see that epic fight happen… and it has us worried that the living will face a worse fate than we thought.
EW's new exposé on the making of the final season is primarily spoiler-free, but it does appear to confirm our theory on the primary events of the first two (of six) episodes. Show veteran David Nutter directed three season eight episodes, including "a calm-before-the-storm entry that might surprise viewers with its play-like intimacy." The little we've seen of new footage has revolved around Daenerys arriving at Winterfell, where most of the remaining characters will be meeting.
A quiet premiere putting the major players in place before the White Walker attack makes sense, especially so the Battle of Winterfell can focus on its insane, record-breaking battle. That fight will at least be longer than the current record holder, the 40-minute Helm's Deep siege in The Lord of the Rings: The Two Towers, while the article hints the entire episode could be 90 minutes long.
Since the White Walkers aren't very far away from Winterfell, and their epic battle will be "teased from the series' very first scene," it looks like episode two will be when the battle takes place. While that is not unexpected, this behind-the-scenes glimpse has an ominous feel of an even worse outcome than we have feared. What could be worse than the Night King taking the Stark home? Turning almost the entire army of the living into his new soldiers.
The only hope for the living when Winterfell falls has always been to retreat south, but with an army of 100,000 dead soldiers in play, we're not sure why we ever thought that might be possible. If the White Walkers surround the castle (which they can, easily), there's only one way out: on the backs of Daenerys' two remaining dragons. This would grant enough space for roughly 12 people. And there are definitely more than 12 people we care about that will be in Winterfell for the battle.
We've waited almost two years for Game of Thrones' final season, but we might only have to wait two episodes for the dead to take both Winterfell and Jon and Dany's entire army.
More by Michael Walsh
Dr Pepper's New Strawberries & Cream Is a Sweet Concoction
10 Questions We Have After CARNIVAL ROW Season 1
James Gunn Announces First Slate of TV Shows and Movies for the DC Universe
TAGGED: Game of Thrones
GAME OF THRONES Jon Snow Spinoff Idea Came From Kit Harington
The History of Dragon Stories and the Woman Who Helped Bring Them to Westeros
Who Are HOUSE OF THE DRAGON's 17 Dragons?
The Biggest Questions We Have for HOUSE OF THE DRAGON Season 2
HOUSE OF THE DRAGON Houses That Didn't Appear on GAME OF THRONES
Every Major New Character on HOUSE OF THE DRAGON
Turning Civil War Into an Accident on HOUSE OF THE DRAGON Is a Mistake


text:
Martin's Park
Author: TriSec Date: 06/15/2019 10:07:54
On April 15, 2013, Boylston Square in Boston was devastated by a terrorist attack.
There were three immediate fatalities.
Three people were killed in the bombing. Krystle Marie Campbell, a 29-year-old restaurant manager from Medford, Massachusetts, was killed by the first bomb. Lü Lingzi, a 23-year-old Chinese national and Boston University statistics graduate student from Shenyang, Liaoning, and 8-year old Martin William Richard from the Dorchester neighborhood of Boston, were killed by the second bomb.
It's taken this city six years to figure out how to honor those victims. At long last, small memorial columns are taking shape at the specific sites where those bombs went off near the marathon finish line.
But today - the centerpiece of the city's memorial is scheduled to be dedicated at a prime location on the city's waterfront, right next to the Children's Museum. Sounds like a weird place for a memorial, right?
The innovative and inclusive children's playground named for the youngest Boston Marathon bombing victim, 8-year-old Martin Richard, opens to the public Saturday.
After two years of construction, the accessible Martin's Park next to the South Boston waterfront and the Boston Children's Museum is officially complete. The Richard family will join Boston Mayor Marty Walsh and Gov. Charlie Baker for a formal opening ceremony in the Boston Seaport on Saturday morning.
The nearly $13 million playground at 64 Sleeper Street, funded mainly by private donations, is no ordinary outdoor space.
The creative minds behind the project designed a landscape that appears both urban and wild, suitable for all children at one of the city's beautiful waterfront locations. At an event last year, Senior Associate Chris Donahue of design firm Michael Van Valkenburg, described the playground as having "a sort of landmark quality" in the city of Boston.
Bill and Denise Richard founded the Richard Foundation in January 2014, after their 8-year-old son Martin was killed in the 2013 Boston Marathon bombing attacks, and their 6-year-old daughter Jane lost her leg. It became difficult for Jane to watch others play in a way she could not.
But children like Jane will now have their own place to play, since Martin's Park is accessible to any person or child with a disability, with wheelchair-accessible hills and platforms that defy norms of other inclusive playgrounds.
All children can enjoy the features of the park, which include "gizmos and gadgets" geared toward various sensory experiences, as well as a large play-ship modeled after a design at the Princess Diana Memorial Playground in London. Other playground features include a bridge, a basket swing, several slides, a timber maze and various shrubbery.
The Richards took an active role in planning the park's layout, and have said one of their favorite components is a spherical-shaped metal and rope climber.
In the aftermath of the tragic events that unfolded, a photo of Martin holding a handmade sign that read "No More Hurting People, Peace" went viral. His message is carried on by his family and the foundation, which promotes a motto, "Choose kindness."
A message from the Bill, Denise, Henry and Jane Richard expressed the family's hope that Martin's Park brings "hours of joy to children" and is considered a favorite playground by its visitors.
"Growing up in Dorchester, Martin spent much of his time playing with Henry, Jane and their friends at many of the fields and playgrounds throughout the city," the family said in a statement. "Martin's Park will be a symbol of Martin's welcoming, inclusive nature as well as his idea of an ideal park. This unique, public, outdoor space will ensure that Martin's legacy remains a vibrant and positive influence for future generations."
I had mused the other day that we'll be 'celebrating' the 20th anniversary of 9-11 under the next president's watch. What has 20 years gotten us there?
It may have been a glacial pace to build a memorial for such a seminal event in this city, but I'll be the first to say we got it right. While it will be somber, Boston will truly celebrate the life of this young man - and it's hoped that his name will live on and the impact he made during his brief time here on earth shall not be forgotten.
1 comments (Latest Comment: 06/16/2019 15:41:27 by Will in Chicago)
Martin\'s Park - honoring the youngest Marathon Bombing victim.>
It is fitting that the joy of this young man's life is remembered.


The official diaper of experienced moms, Luvs is offering big savings in this Sunday's paper. Get your scissors out because there will be a high-value coupon offering $2 of any one diaper pack.
Additionally, in partnership with Ibotta, Luvs is also offering a limited-time $3 rebate on any boxed variety of Luvs diapers, 54ct. box or larger.
With large stretch tabs, ultra-leakage protection, a money-back guarantee and multiple high-value coupon offers, Luvs with NightLock provides high-quality features for less cost than premium brands.
Keep an eye out for this Sunday's newspaper (May 29, 2016) for an insert from P&G with a Luvs coupon offering $2 of any one diaper pack. Use this coupon at any mass, discount or grocery stores where Luvs Diapers are sold.
Go shopping for your Luvs diapers at any participating store.
Verify your purchases by scanning product barcodes and submitting a photo of your receipt.
Save money and earn cash back! Your $3 cash back rebate will be deposited into your Ibotta account within 48 hours.
With large refastenable stretch tabs, fastening Luvs diapers is super easy for Mom, plus she can rest assured knowing that she's giving baby a secure, snug fit again and again.
With Leak Barrier Leg Gathers and a Leakguard Core, plus our largest absorbency area ever, Luvs makes life easier for busy Moms by helping to keep leaks in the diaper where they belong, so baby stays dry and comfortable.
A contoured shape hugs baby for a great fit, and a cottony material feels soft and gentle on baby's skin.
The Luvs Money Back Guarantee: We feel so strongly that our diapers will keep your baby leak-free that we've guaranteed them! If you aren't satisfied with the leakage protection of Luvs, we'll refund your money. See our website, www.luvsdiapers.com, for details.
Luvs diapers are available in sizes newborn through 6, and can be found at mass, discount and grocery stores where baby care products are sold.
Luvs is the official diaper of experienced parents. When parents choose Luvs over Huggies Snug & Dry, they get outstanding superior overnight protection that locks away wetness 2X better*, and they turn diapers into dollars by saving up to $150 per year**.
For more information on Luvs diapers, visit www.luvsdiapers.com or the brand's social media channels on Facebook (https://www.facebook.com/luvsdiapers), Twitter (https://www.twitter.com/luvs) and YouTube (https://www.youtube.com/luvsdiapers).
Q: What Luvs diapers are included in the newspaper coupon offer?
All Luvs Diapers are included in this particular offer, except trial/travel sized diaper packs.
Q: Where can I shop to claim the newspaper coupon offer? How long will this offer last?
The coupon insert in the Sunday, May 29th, newspaper can be used at mass, discount and grocery stores where Luvs diapers are sold. The expiration date is 6/25/16.
Q: What Luvs diapers are included in the Ibotta rebate offer?
This rebate only includes Luvs Boxes, 54 ct. or larger. The rebate excludes Luvs Bags, 48 ct. or smaller.
Q: I am having troubles with the Ibotta app. What should I do?
Please visit the Help Center found in the app or visit https://ibotta.desk.com/ for further assistance with the application. For any general Luvs Diaper questions, consumers can call 888-NO-LEAKS or visit www.luvsdiapers.com.
Q: Where can I shop to claim the Ibotta offer?
There are over 193 supporting stores at over 500,000 locations. Visit https://ibotta.com/where/receipt-photo for a list of supported retailers.
Q: How long will the Ibotta offer last?
This is a limited-time offer. Once you unlock the rebate, you can see the exact date of the rebate expiration. In order to qualify for the rebate, you must submit your receipt before the rebate expiration.
I would keep it to buy groceries.
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I have a TON of pregnant friends right now. This would be an amazing baby shower gift!
I would keep the gift card to purchase wipes and diapers for my baby.
This would be used to buy summer clothing for my grandsons.
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I would keep it and stock up on wipes and toiletries for the family!
I wold give this to my mom.
Sorry, I didn't give a reason.
I would give it to my mom because I want her to have some money to spend on herself.
I would share part of it, two babies coming in July in my family.
I would give this to my beautiful sister, thank you so much for this!
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I would keep it to buy something nice.
Not sure. There are family birthdays ahead. Would love to win.
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I would keep it just long enough to spend it.
Save it for Christmas gifts.
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If I get very lucky to win this amazing giveaway, I would definitely buy diapers for my twins. Thanks for the chance.
Oh I would love to keep it and stock up on Luvs!
I would keep it and use it on diapers. I've got 2 little ones in diapers right now so it would help a bunch.
I would keep the $100 amex card. I live on a fixed income.
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I would keep this as I have lots of doctor bills to pay after cancer diagnosis.


Home DUB Speak Reasons to get off the couch this Summer!
Reasons to get off the couch this Summer!
In between the season finale of Game of Thrones and the return of Suits, a major chunk of our summer break has gone by. While we all started the break binge watching our favourite shows, some of us went ahead and started drafting a plan for our career. Some started to complete their bucket list of summer plans they made during exams. And then there are some who are still hiding behind their laptops, parked in front of their TV, doing absolutely nothing. If you belong to this category of people, jolt your bones awake!
Here are 5 reasons to get off your beloved couch this summer!
Waking up around noon and taking a nap right afterwards seemed fun in school. In college, it's not quite so. Summer break is a perfect opportunity for you to introspect and hone your talents or discover new possibilities altogether. It's the time to be proactive and enthusiastic about the future without the hustle and bustle of college life. If you want to have a stalker-worthy Instagram feed, do something other than napping and watching TV. A little of this introspection and hard work, will go a long long way.
In between the internet bills, college tuition, lunch money and other innumerable expenses of a college student, there is hardly any money left to do anything else. Taking up a summer job or an internship could possibly bring your wallet back to life. To top it all, these internships will also add some colour to your resumes.
Use the calm time of the break to lose that "examination weight" already. Hit the gym or do some yoga, do something! Go for a walk,get together with a bicyclist group,enrol in a swimming class or join a sports team.
If you are fortunate enough to vacation in luxury hotels and resorts, then I might strongly dislike you, stalk your Facebook feed and wallow in jealousy almost all the time. If you ever get an opportunity to discover a new place, seize it! Start with discovering your own city, or travel a brand new place. Travelling is multidimensional, exploration is educational. It moulds your life in a way that you envision things with a clearer mind, and it helps you understand your own self better. Plus, you'll always have a cool story to share about your adventures and escapades later on. If you wish to discover Delhi, don't worry, we've got you covered!
If there's a certain thing you like to do, follow it up religiously. If you love to read as well, you could start a blog and connect with other bookworms. If you wish to volunteer with your local organizations, you can do it now without the daily interruption of college. If you love to draw, you could build up an entire portfolio of sketches ready before college! Here are some projects to help you get started.
Here's to a more productive summer, whatever is left of that anyway. Cheers!


Attorney Ravi's wide range of experience as a family lawyer encompasses divorces, child custody arrangements and alimony orders. DUIs is also a primary focus of his practice. He represents clients throughout the Northern Alabama area, including Madison, Morgan, Limestone and Marshall counties. His goal is always to achieve outstanding results so his clients have a positive outlook for the future.