Imagine living in a place surrounded by natural beauty and filled with people who care so deeply about one another that generous support is offered without hesitation during challenging times. This community may sound familiar since those of us fortunate enough t o call the Four Corners home have witnessed such caring and resilience this summer as we face wildland fires and their aftermath. San Juan Basin Public Health (SJBPH) recognizes the strong connections in our community, both among individuals and between local organizations impacting health, and is working to further strengthen networks as part of local suicide prevention efforts. Since September is National Suicide Prevention Month, we'd like to highlight the power of creating meaningful connections to foster greater mental health and well-being for all community members.
Meaningful relationships to family, friends, neighbors and co-workers are vital to maintaining healthy bodies and minds, and they promote other long-term benefits such as an increase in a sense of belonging, and deeper understanding of others. SJBPH staff members representing Thriving Youth Programs, along with multiple partner organizations, have recently focused on learning about the importance of these connections from youth throughout La Plata County. Important lessons have included the similar challenges that youth face regardless of where they call home, and their desire to connect with peers from neighboring schools and communities as a means to support one another. Our youth have great strengths to share with each other and with adults; strengths that allow them to thrive and overcome hardships in life.
Local events have provided a venue for further relationship-building by giving youth a platform to have their voices heard, and by educating adults on the power of these intentional, authentic relationships. These relationships are the ones at the foundation of our supportive, resilient community. Examples of such events include the Youth Voice showcase held during the (North) Main Event in April 2018 and July's Youth-Adult Partnership workshop facilitated by RiseAbove, CO; an organization that empowers youth to make healthy choices.
The importance of connectedness is also essential in the partnerships with local organizations including many serving Bayfield, Ignacio and Durango. SJBPH is collaborating with area schools, health and mental health care agencies, youth-serving organizations, and several other key partners in efforts to align activities and resources related to mental health promotion. Coordination can take the form of co-hosting mental health awareness events, teaming up on media campaigns, attending trainings together, and more. By coming together, agencies, organizations, and caring individuals can make a greater impact on the work we are all doing to create healthier individuals, families and communities. One of the most important messages SJBPH is working to spread widely, is that every single person in our community has a role to play in creating the fabric of strong social connections and support. Young and old have the ability to strengthen ties with friends, family, acquaintances, and even strangers, moving us all closer to living in that naturally beautiful, resilient place we'd like to call home. Ask yourself which connection you'd like to build today. How can your words, your smile, or your helping hand contribute to making someone in your world feel valued?
For the month of September, SJBPH is joining with hundreds of national, state, and local organizations to promote action to reduce suicides. The #BeThere campaign is focused on mobilizing individuals to support a person who is struggling or in crisis by reaching out and creating a caring connection. Visit the agency's website at https://sjbpublichealth.org or call 970-335-2091 to learn more about this campaign and other ways you can support local suicide prevention efforts.


text:
Thought-Leadership
Canning Insights
Job Opportunity: Policy, Research & Operations Assistant
Canning House
Canning House are hiring a new Policy, Research & Operations Assistant. Apply now!
Job title: Policy, Research & Operations Assistant
Salary: £25,000 per annum + pension & health schemes + season ticket loan
Contract: Full time
Application deadline: 22:00 UK time on 31 January 2020
The Policy, Research & Operations Assistant is responsible for assisting the Head of Policy, Research & Operations with activities pertaining to all aspects of Canning House's finances and operations. This will include liaising and working with the organisation's accountants, auditors, and operational systems suppliers as well as other team members to ensure the smooth operation of the office, and support the CEO in ensuring smooth reporting to the Board.
In addition, they will also assist the Head of Policy, Research & Operations with the research, planning, organisation, management and execution of events, meetings, and publications related to the LatAm Outlook; UK-Brazil Conversa; UK-Brazil Business Dialogue (UKBBD); the Canning Conference 2020; trade policy roundtable meetings; and other ad-hoc research, policy meetings and events.
Full job descriptionApply
Please send all applications via email to Ian Perrin, Head of Policy, Research & Operations by clicking Apply.
Share this news on social media using the buttons below.
Obituary: David Montgomery, Viscount Montgomery of Alamein
Professor Tim Connell
Canning House regrets to announce the death of David Montgomery, Viscount Montgomery of Alamein CMG CBE, who passed away on 8th January 2020 at the age of 91.
WATCH: Introducing our 2020 Events Programme
Cristina Cortes, CEO of Canning House, explains the key points of our now-published 2020 Events programme in less than four minutes.
Becoming a member at Canning House
By joining as an individual member you'll have the opportunity to access our wide range of public events at a discounted rate, as well as additional benefits such as online access to in-depth reports, webinar recordings and This Week in Latin America news articles.
Find out more about our membership plans
Get the latest information on upcoming Canning House events and other events related to Latin America and Iberia across the UK and beyond.
© Copyright 2020 Canning House Company number: 383775. Registered Charity No: 314210
Designed By Bigger Picture
Events Terms & Conditions
Email: events@canninghouse.org

redpajama_set_name: RedPajamaCommonCrawl


text:
Veterinary - WAAVP guideline for ticks on ruminants
WAAVP guideline for ticks on ruminants
1. Tick species
4. Acaricides for cleansing tick-infested cattle
This preamble refers to the following World Association for the Advancement of Veterinary Parasitology (WAAVP) guideline: Holdsworth, PA, Kemp, D, Green, P, Peter, RJ, De Bruin, C, Jonsson, NN, Letonja, T, Rehbein, S & Vercruysse, J 2006, 'World Association for the Advancement of Veterinary Parasitology (WAAVP) guidelines for evaluating the efficacy of acaricides against ticks on ruminants', Veterinary Parasitology, vol. 136, pp. 29–43.
Rhipicephalus (Boophilus) microplus is the most important cattle tick in Australia, although Haemaphysalis longicornis, Ixodes holocyclus and Rhipicephalus sanguineus also occur. You should use Rhipicephalus microplus as the target parasite species in your efficacy studies, as well as the other parasite species (e.g. Ixodes holocyclus) if you propose to claim efficacy against such parasites. If you make claims against specific resistant strains of cattle ticks, you should also demonstrate efficacy against those strains.
The World Association for the Advancement of Veterinary Parasitology guidelines are silent on which cattle breed should be used in these studies. The APVMA prefers that you use Bos taurus cattle which are naturally less resistant to cattle tick infestation than Bos indicus cattle.
The World Association for the Advancement of Veterinary Parasitology guidelines recommend that you include at least two geographic locations in the overall study plan, with at least two study sites in each geographic location.
As additional guidance, the APVMA recommends the number, location and timing of field trials for Rhipicephalus microplus set out in Table 1.
Table 1: Number, location and timing of field trials for Rhipicephalus microplus
South East Queensland 2 Tick-infested area from Gympie to New South Wales border You should conduct trials between October and December
Central Queensland 2 Gympie north to Rockhampton You should conduct trials between September and December
Tropical Queensland 2 from Rockhampton north You should conduct trials from August to November or post–wet season from March to June
For Ixodes holocyclus, the WAAVP guidelines recommend two field trials in each geographic region. The two recommended geographic regions in Australia are coastal New South Wales and coastal Queensland.
Given the importance of maintaining tick-free areas in Australia, if products claim efficacy for cleansing tick-infested cattle before cattle are introduced into a tick-infested area, then multiple treatments, commonly within a period of seven days, are used to ensure that cattle from infested or quarantined areas can be moved to tick-free country. Before moving these cattle, they are inspected by relevant authorities to ensure that there are no signs of tick life.
If you seek a claim for the cleansing of tick-infested cattle, you should conduct multiple treatments of infected cattle according to current movement control requirements and carry out efficacy assessments. However, examinations to support such a claim should include not only records of adult ticks collected or counted, but also detailed observations of the presence of other tick stages on the animals after they have been treated.
The World Association for the Advancement of Veterinary Parasitology guidelines address rainfastness generally: 'Where artificial rainfall is used to test the efficacy of a topically applied test product before or after heavy rain, the method of wetting used and the equivalent in terms of natural rainfall should be stated (for example, artificial rain applied by inverted sprinklers, equivalent to a rainfall of 20 millimetres in a storm lasting 30 minutes). The time of animal wetting before or after test product application should be recorded (for example 0, 2 hours, etc.).'
For trials conducted for cattle tick, the APVMA suggests as a guide that animals be subjected to the equivalent of 12.5 millimetres of rainfall over a 10-minute period.


We hope you truly love our Empire Dress! This sweet tank style has hidden pockets, a slightly raised waist, fully lined bodice, and the twirliest skirt- making it the perfect summer frock.
We find these true to size and more generous than our Dancer and Billow styles. Our girls wear their typical sizes.


This handy 73 litre capacity single oven from Hotpoint offers fantastic cooking options, with a great variety of functions to pick from. So whether you are making the family roast dinner or baking up some tasty loaves you can easily find the perfect option. Multi Flow technology ensures that heat reaches every corner, so no more cold spots in food! The HydroClean interior makes maintenance simple, as steam breaks down grease and food residues so you just wipe down the inside with ease.


text:
Janikowskie Zakłady Sodowe "Janikosoda" (Soda Polska Ciech S.A. – zakład Janikowo) – fabryka przemysłu chemicznego w Janikowie, założona w 1957 roku, w 1996 przejęta przez koncern Ciech, od 2007 należąca do grupy kapitałowej Soda Polska Ciech S.A.

Charakterystyka

Lokalizacja
Zakład zlokalizowany jest w północnej części Janikowa – miasta położonego w powiecie inowrocławskim w województwie kujawsko-pomorskim. W odległości kilkuset metrów na zachód znajduje się jezioro Pakoskie.

Produkty
Podstawowymi produktami zakładów są: soda kalcynowana, sól warzona (mokra i sucha), kreda kosmetyczna, ditlenek węgla, peklosole, sól medyczna oraz wapno nawozowe. Mają one zastosowanie w przemysłach: chemicznym, metalurgicznym, spożywczym, paszowym i farmaceutycznym.

Zatrudnienie
W 2005 roku zatrudnienie w zakładzie sięgało 690 osób.

Ochrona środowiska
Począwszy od lat 90. XX w. w zakładzie inwestowano w różne rozwiązania dotyczące ochrony środowiska. W 1999 uruchomiono instalację zamkniętego obiegu wody, co zmniejszyło o 86% pobór wód powierzchniowych dla celów chłodniczych oraz zredukowało do minimum zrzut wód pochłodniczych do jeziora Pakoskiego. Poprzez różnorodne zabiegi ograniczono emisję pyłów i gazów (dwutlenek azotu, tlenek węgla) do atmosfery, wykorzystano ok. 90% odpadów do celów gospodarczych (do produkcji cementu i wapna nawozowego), dokonano rekultywacji wyeksploatowanych stawów odpadowych.

Historia
27 czerwca 1949 roku władze państwowe podjęły decyzję o budowie we wsi Janikowo fabryki sody kalcynowanej, co uzasadniano łatwym dostępem do surowców: soli kamiennej oraz kamienia wapiennego. Inwestycję wpisano w plan sześcioletni i zrealizowano w latach 1953–1957. Uroczyste otwarcie zakładu nastąpiło 4 listopada 1957. Fabryka była największym w kraju producentem sody kalcynowanej (300 tys. ton rocznie), trzecią tego typu po zakładach w Krakowie i Mątwach. Zakłady zbudowano zgodnie z wytycznymi radzieckiej licencji, w której wykorzystywano procesy chemiczne zarzucone przez czołowych producentów sody na świecie w latach 30. XX wieku. Umowa z ZSRR zakładała dostarczenie dokumentacji technicznej, maszyn i urządzeń, udzielenie pomocy technicznej i przysłanie specjalistów nadzorujących budowę i rozruch zakładu.

Z powodu niewydajnej technologii w kolejnych latach przedsiębiorstwo ustawicznie modernizowano. Celem tych działań było unowocześnienie oraz poszerzenie asortymentu produkcji. Do 1964 roku dobudowano trzy zautomatyzowane piece wapienne, zmodernizowano kolumny karbonizacyjne, rozbudowano węzeł filtracji bikarbonatu. Na wzór sprowadzonej w 1963 z RFN suszarni parowej, wykonano w Polsce identyczne urządzenia. Dzięki różnorodnym zabiegom w latach 1964–1977 pięciokrotnie zwiększono wydajność produkcji. W latach 70. dokonywano automatyzacji produkcji na bazie urządzeń zagranicznych i prototypów wykonanych w Polsce. W 1969 i 1977 roku oddano do użytku własne turbozespoły energetyczne, które jednak nie rozwiązały problemu deficytu energii. Zbudowano także kolej linową Janikowo – Piechcin do transportu kamienia wapiennego z kamieniołomów w Piechcinie.

Wraz z budową zakładów wzniesiono osiedla mieszkaniowe wraz z infrastrukturą ciepłowniczą i wodno-ściekową, co przyczyniło się do przekształcenia wsi Janikowo w 8-tysięczne miasto, które w 1962 roku na mocy dekretu Rady Państwa otrzymało prawa miejskie. Miejscowość stała się dla województwa bydgoskiego lokalną Nową Hutą i przykładem sukcesu socjalistycznej industrializacji. Zakłady obok działalności produkcyjnej organizowały powszechny wypoczynek dla dzieci i młodzieży, patronowały szkolnictwu, utrzymywały dom kultury, bibliotekę, kluby sportowe. Zakłady miały również wpływ na budowę tamy na rzece Noteć w Pakości, co podpiętrzyło o 4,5 m wody jezior Pakoskich.

Przedsiębiorstwo wytwarzało sodę kalcynowaną i kaustyczną, której odbiorcami były m.in. fabryki środków piorących, włókien sztucznych, garbarnie, wytwórnie barwników, huty szkła. W latach 60. XX w. panowały trudne warunki pracy, głównie z uwagi na zapylenie z powodu ręcznego sposobu pakowania i załadunku sody.

W 1974 roku przedsiębiorstwo otrzymało zakupioną na kredyt w Szwajcarii linię technologiczną warzelni soli. Inwestycja szacowana na 1 miliard złotych umożliwiła od 1976 roku zautomatyzowaną produkcję 500 tysięcy ton soli spożywczej i dodatkowo 60 tysięcy ton sody. Rozszerzony asortyment produkcji obejmował: sodę kalcynowaną (od 1957), spożywczy dwutlenek węgla (od 1965), sól warzoną przemysłową (od 1976), kredę kosmetyczną (od 1976), sulfosodę (od 1979). Zatrudnienie sięgnęło 2,5 tys. pracowników. W latach 70. zakłady uchodziły za jednego z poważniejszych eksporterów w regionie bydgoskim. W tym czasie wytwarzano 500 tys. ton sody kalcynowanej (2/3 produkcji krajowej), z czego na eksport do krajów zachodnich i arabskich (RFN, Francja, Belgia, Szwecja, USA, Egipt) przeznaczano około 1/3 produkcji. W latach 80. XX w. asortyment produkcji poszerzono o kredę kosmetyczną (1987) oraz wapno nawozowe (1989).

Do 1989 roku nie podejmowano większych działań w celu ochrony środowiska. Przedsiębiorstwo należało do największych trucicieli na Kujawach. Wokół zakładu powstały składowiska odpadów zwane "białymi morzami". Wskutek nieszczelności obwałowań, błota solne zalały około 120 ha pól uprawnych, a zasolone ścieki przedostały się do wód podskórnych. Spowodowało to powstanie w sąsiedztwie połaci pustynnej, zasolonej ziemi. Na początku lat 90. XX w. fabrykę wpisano na listę 80 zakładów najbardziej uciążliwych dla środowiska w Polsce.

1 sierpnia 1992 nastąpiła komercjalizacja przedsiębiorstwa i przekształcenie w spółkę akcyjną Skarbu Państwa. W 1994 roku uruchomiono nową instalację do produkcji sody kalcynowanej ciężkiej metodą monohydratową, a w 1996 – nowy oddział konfekcjonowania soli. W 2007 roku poziom rocznej produkcji sody przekroczył 600 tys. ton.

28 sierpnia 1996 roku większościowy pakiet akcji Janikowskich Zakładów Sodowych "Janikosoda" S.A. oraz Inowrocławskich Zakładów Chemicznych "Soda-Mątwy" S.A. nabył od Skarbu Państwa Ciech S.A., który stworzył holding firm sodowych. W 2000 roku w Janikowie podwojono zdolności produkcyjne instalacji sody ciężkiej oraz uruchomiono instalację do produkcji surowego dwutlenku węgla. W 2007 oba zakłady sodowe: w Inowrocławiu-Mątwach i Janikowie połączono w jedną spółkę Ciech Soda Polska S.A.

Nazwy:
 1957-1992 – Janikowskie Zakłady Sodowe im. Przyjaźni Polsko-Radzieckiej.
 1992-2007 – Janikowskie Zakłady Sodowe Janikosoda S.A.
 od 2007 – w składzie Soda Polska Ciech S.A.

Przypisy

Polskie przedsiębiorstwa chemiczne
Przedsiębiorstwa w województwie kujawsko-pomorskim
Ciech
Janikowo

redpajama_set_name: RedPajamaWikipedia


Make A Splash, Have A Blast!
Buccaneer Bay Waterpark is a true piece of Roadside America. Located inside Weeki Wachee Springs State Park, it features four awesome waterslides, three of which drop you off in natural Weeki Wachee Springs! If you're a thrill seeker, try the exhilarating fun-filled flume! Guests must be at least 42 inches tall to ride Pirate's Revenge and the Thunderbolt flumes and 48 inches tall to ride the Cannonball. Denim shorts (cut-off jeans), nor shirts, are not permitted to be worn on the water slides for safety. Swim (skin) shirts are acceptable.
For your little ones, you'll love Lil' Mates Caribbean Cove! It's a fun water play area and wading pool for children six years and younger. Kids in the play area must be supervised by a parent.
When you need to take a snack break, you and your family can picnic in one of our many covered pavilions, purchase refreshments at our concessions, or enjoy a delicious meal at our seasonal restaurant. You are welcome to bring premade food for your picnic. Grilling/cooking is not permitted.
Buccaneer Bay is free with your paid admission to Weeki Wachee Springs State Park.
Buccaneer Bay is a natural spring, therefore accessible to all wildlife that may inhabit the river. Wildlife may include alligators, turtles, manatees & otters. DO NOT approach, touch, or feed any of the wildlife. It is against the law.
You CANNOT cook/grill inside the park. Personal floatation devices are not permitted inside the park, with the exception of child floats, i.e. noodles, lifejackets. Only tubes from the concessionaire can be used on the lazy river float. You cannot bring in alcohol. For a full listing of Buccaneer Bay and Weeki Wachee Springs State Park rules and regulations, click here.
The swimming area at Buccaneer Bay is open daily from 9 AM to 5 PM. The Kiddie Pool is open daily and will close for the season September 30, 2019.
The slides are generally open weekends from April to early June, daily from June-August, and weekends through September. To verify operating hours for the waterslides, contact the park in advance.
Due to the family nature of Buccaneer Bay Water Park all guests are required to wear proper swim wear. Swim wear that is revealing or otherwise inappropriate for the environment is prohibited and may result in removal from the Buccaneer Bay Water Park. Proper swim wear is required on all attractions. Swim wear with exposed zippers, buckles, rivets, or metal ornamentation are not permitted. Wetsuits are permitted in the pool areas, but not on slides. Swim diapers are required for children three years of age and younger. Guests are required to be fully clothed when entering and leaving Buccaneer Bay Water Park through Weeki Wachee Springs State Park. Swim wear alone is not permitted.


text:
A caterpillar is the larva of a butterfly or moth. After around 2-3 weeks, a caterpillar builds itself into a cocoon where it remains a pupa for a further 2 weeks. The caterpillar then emerges as a butterfly having grown wings (a process known as metamorphosis).
Like all insects, caterpillars have three body parts: a head, thorax and abdomen. They also have a hard, outer covering called an exoskeleton.
Caterpillars have one role in life and that is to eat! They start off very small and can increase their body mass by over 1000 times. A caterpillar must eat enough to sustain itself through its pupal stage and to have the energy to complete its metamorphosis into a butterfly.
There are around 180,000 species of caterpillar and they vary massively in appearance. Some are camouflaged and others are brightly coloured to scare off predators such as birds or wasps.
Most caterpillars are herbivores, which means they only eat plants, however, some species of caterpillars will eat other insects or insect eggs.
Most species of caterpillar are considered to be agricultural pests as they can munch their way through fields of crops. The moth caterpillar also causes problems in the fabric industry, and one species of caterpillar (known in China as a silkworm) has destroyed large amounts of silk in the far east.
Some Interesting Facts
A caterpillar has around 4000 muscles in its body compared to 629 in a human.
Caterpillars have six pairs of eyes! These eyes cannot see images but can detect light intensity.
A caterpillar breathes through small holes on the sides of its body called spiracles, instead of through its mouth (which is just used for eating!).
Our Caterpillar Resources
Caterpillar Colouring Pages
We've a lovely caterpillar scene and a butterfly life cycle page to colour as well as some cute...
Caterpillar Crafts
How cute are these caterpillars? Whether you are learning about lifecycles or looking for a spring...
Caterpillar Printables
We've some very bright and cheerful caterpillar printables for you to download and print, young...
Caterpillar Puzzles
From mazes to drawing puzzles, print and enjoy our caterpillar puzzles - fun for spring and summer.
Caterpillar Worksheets
Looking for caterpillars is one of the joys of spring. Learn more about these interesting creatures...


The public consultation process of the virtual Olympic Congress was officially launched today. These consultations mark the beginning of a new phase of the virtual Congress, which began in October 2007.
"This is an exciting time for the Olympic Movement," declared IOC President Jacques Rogge. "Modern communication methods have made it possible for us to tap into the views and opinions of those outside the immediate Olympic family. We feel it is critical to take on board the views of the public when considering the future path of the Olympic Movement. I hope that the public consultation process will encourage people to be forthcoming with their insights and ideas".
The information gathered through the virtual Congress will form the basis of discussions at the 13th Olympic Congress held in Copenhagen, Denmark, in October 2009.
This is the first time in the history of Olympic Congresses that the general public can submit their views on the topics under consideration. An analysis of these contributions will be conducted and the results published by the IOC in 2009.
Members of the public can submit their contributions via the following link: www.2009congress.olympic.org. More information on the submission guidelines can also be found at this address. The deadline for submissions is 31 December 2008.


text:
Q: PayPal IPN always invalid (PHP) I'm trying to setup an IPN listener for PayPal IPNs, using their official code:
<?php
define("DEBUG", 1);
define("USE_SANDBOX", 1);
define("LOG_FILE", "./ipn.log");

$raw_post_data = file_get_contents('php://input');
$raw_post_array = explode('&', $raw_post_data);
$myPost = array();
foreach ($raw_post_array as $keyval) {
  $keyval = explode ('=', $keyval);
  if (count($keyval) == 2)
    $myPost[$keyval[0]] = urldecode($keyval[1]);
}

$req = 'cmd=_notify-validate';
if(function_exists('get_magic_quotes_gpc')) {
  $get_magic_quotes_exists = true;
}
foreach ($myPost as $key => $value) {
  if($get_magic_quotes_exists == true && get_magic_quotes_gpc() == 1) {
    $value = urlencode(stripslashes($value));
  } else {
    $value = urlencode($value);
  }
  $req .= "&$key=$value";
}

if(USE_SANDBOX == true) {
  $paypal_url = "https://www.sandbox.paypal.com/cgi-bin/webscr";
} else {
  $paypal_url = "https://www.paypal.com/cgi-bin/webscr";
}

$ch = curl_init($paypal_url);
if ($ch == FALSE) {
  return FALSE;
}

curl_setopt($ch, CURLOPT_HTTP_VERSION, CURL_HTTP_VERSION_1_1);
curl_setopt($ch, CURLOPT_POST, 1);
curl_setopt($ch, CURLOPT_RETURNTRANSFER,1);
curl_setopt($ch, CURLOPT_POSTFIELDS, $req);
curl_setopt($ch, CURLOPT_SSL_VERIFYPEER, 1);
curl_setopt($ch, CURLOPT_SSL_VERIFYHOST, 2);
curl_setopt($ch, CURLOPT_FORBID_REUSE, 1);

if(DEBUG == true) {
  curl_setopt($ch, CURLOPT_HEADER, 1);
  curl_setopt($ch, CURLINFO_HEADER_OUT, 1);
}

curl_setopt($ch, CURLOPT_CONNECTTIMEOUT, 30);
curl_setopt($ch, CURLOPT_HTTPHEADER, array('Connection: Close'));

$cert = "cacert.pem";
curl_setopt($ch, CURLOPT_CAINFO, $cert);

$res = curl_exec($ch);
if (curl_errno($ch) != 0)
  {
  if(DEBUG == true) {
    error_log(date('[Y-m-d H:i e] '). "Can't connect to PayPal to validate IPN message: " . curl_error($ch) . PHP_EOL, 3, LOG_FILE);
  }
  curl_close($ch);
  exit;

} else {
    if(DEBUG == true) {
      error_log(date('[Y-m-d H:i e] '). "HTTP request of validation request:". curl_getinfo($ch, CURLINFO_HEADER_OUT) ." for IPN payload: $req" . PHP_EOL, 3, LOG_FILE);
      error_log(date('[Y-m-d H:i e] '). "HTTP response of validation request: $res" . PHP_EOL, 3, LOG_FILE);
    }
    curl_close($ch);
}

$tokens = explode("\r\n\r\n", trim($res));
$res = trim(end($tokens));

if (strcmp ($res, "VERIFIED") == 0) {
  if(DEBUG == true) {
    error_log(date('[Y-m-d H:i e] '). "Verified IPN: $req ". PHP_EOL, 3, LOG_FILE);
  }
} else if (strcmp ($res, "INVALID") == 0) {
  if(DEBUG == true) {
    error_log(date('[Y-m-d H:i e] '). "Invalid IPN: $req" . PHP_EOL, 3, LOG_FILE);
  }
}

?>

In the log file, it always says "Invalid IPN". Here is an example output of the log file:
[2016-06-11 13:24 UTC] HTTP request of validation request:POST /cgi-bin/webscr HTTP/1.1
Host: www.sandbox.paypal.com
Accept: */*
Connection: Close
Content-Length: 938
Content-Type: application/x-www-form-urlencoded

 for IPN payload: cmd=_notify-validate&payment_type=instant&payment_date=Sat+Jun+11+2016+15%3A19%3A13+GMT+0200+%28Mitteleurop%E4ische+Sommerzeit%29&payment_status=Completed&address_status=confirmed&payer_status=verified&first_name=John&last_name=Smith&payer_email=buyer%40paypalsandbox.com&payer_id=TESTBUYERID01&address_name=John+Smith&address_country=United+States&address_country_code=US&address_zip=95131&address_state=CA&address_city=San+Jose&address_street=123+any+street&business=seller%40paypalsandbox.com&receiver_email=seller%40paypalsandbox.com&receiver_id=seller%40paypalsandbox.com&residence_country=US&item_name1=something&item_number1=AK-1234&tax=2.02&mc_currency=USD&mc_fee=0.44&mc_gross=12.34&mc_gross_1=12.34&mc_handling=2.06&mc_handling1=1.67&mc_shipping=3.02&mc_shipping1=1.02&txn_type=cart&txn_id=823157700&notify_version=2.1&custom=xyz123&invoice=abc1234&test_ipn=1&verify_sign=AFcWxV21C7fd0v3bYYYRCpSSRl31A4KcVHT4SiLbr-oHdZ0TwjgM6eI.
[2016-06-11 13:24 UTC] HTTP response of validation request: HTTP/1.1 200 OK
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INVALID
[2016-06-11 13:24 UTC] Invalid IPN: cmd=_notify-validate&payment_type=instant&payment_date=Sat+Jun+11+2016+15%3A19%3A13+GMT+0200+%28Mitteleurop%E4ische+Sommerzeit%29&payment_status=Completed&address_status=confirmed&payer_status=verified&first_name=John&last_name=Smith&payer_email=buyer%40paypalsandbox.com&payer_id=TESTBUYERID01&address_name=John+Smith&address_country=United+States&address_country_code=US&address_zip=95131&address_state=CA&address_city=San+Jose&address_street=123+any+street&business=seller%40paypalsandbox.com&receiver_email=seller%40paypalsandbox.com&receiver_id=seller%40paypalsandbox.com&residence_country=US&item_name1=something&item_number1=AK-1234&tax=2.02&mc_currency=USD&mc_fee=0.44&mc_gross=12.34&mc_gross_1=12.34&mc_handling=2.06&mc_handling1=1.67&mc_shipping=3.02&mc_shipping1=1.02&txn_type=cart&txn_id=823157700&notify_version=2.1&custom=xyz123&invoice=abc1234&test_ipn=1&verify_sign=AFcWxV21C7fd0v3bYYYRCpSSRl31A4KcVHT4SiLbr-oHdZ0TwjgM6eI.
at+Jun+11+2016+15%3A19%3A13+GMT+0200+%28Mitteleurop%E4ische+Sommerzeit%29&payment_status=Completed&address_status=confirmed&payer_status=verified&first_name=John&last_name=Smith&payer_email=buyer%40paypalsandbox.com&payer_id=TESTBUYERID01&address_name=John+Smith&address_country=United+States&address_country_code=US&address_zip=95131&address_state=CA&address_city=San+Jose&address_street=123+any+street&business=seller%40paypalsandbox.com&receiver_email=seller%40paypalsandbox.com&receiver_id=seller%40paypalsandbox.com&residence_country=US&item_name1=something&item_number1=AK-1234&tax=2.02&mc_currency=USD&mc_fee=0.44&mc_gross=12.34&mc_gross_1=12.34&mc_handling=2.06&mc_handling1=1.67&mc_shipping=3.02&mc_shipping1=1.02&txn_type=cart&txn_id=823157700&notify_version=2.1&custom=xyz123&invoice=abc1234&test_ipn=1&verify_sign=AFcWxV21C7fd0v3bYYYRCpSSRl31A4KcVHT4SiLbr-oHdZ0TwjgM6eI.

I can't seem to find what's wrong. For me it looks like PayPal says its invalid even though I'm in the sandbox mode.

A: This is an intermittent problem with the IPN sandbox.  Please see my explanation here: PayPal IPN simulator returning "INVALID" but I've followed the rules

redpajama_set_name: RedPajamaStackExchange


A Pin a day keeps the boredom away! If you're on Pinterest, you're likely facing inspiration overload. See what's trending now with the 7 most popular Pins from Wilton's Pinterest this week. Click on the picture to visit the Pin. Stay on top of the most popular Pins each week by following our Trending Now board! This week, all but two Pins were Halloween treats.


text:
DigiTimes: Apple turns to established Chinese server vendor to bolster iCloud infrastructure
Christian Zibreg on April 11, 2016
Apple has reportedly started buying servers from a government-backed Chinese firm, called Inspur, to use in its data centers, Taiwanese publication DigiTimes reported this morning. Apple's never confirmed nor denied industry speculation that much of its iCloud data centers run on Amazon's Web Services and Microsoft's Azure platforms.
That being said, Apple's reportedly embarked on a project to migrate iCloud services to its own data centers in order to satisfy increasing demand for iOS devices, reduce expenses and further reduce any possibility of attacks on the iCloud platform.
"Since Inspur is supported by the China government, many IT players including Microsoft, LG Electronics, Ericsson, Intel, IBM, SAP, VMware, Nvidia and RedHat have formed partnerships with the China-based server vendor, looking to quickly expand in China's server market," reads the article.
Neither Apple nor Inspur have confirmed this rumor.
Inspur, which has a research and development center and a production facility in California, holds a sixty percent share in China's Internet service server market.
Baidu, Chinese leading web services company, buys more than 85 percent of its servers from Inspur, while Alibaba's data centers are comprised of approximately 60 percent of Inspur-made machines.
It's interesting that Apple would partner with Inspur in light of the rumor that Tim Cook & Co. are developing custom cloud infrastructure in a project code-named McQueen.
According to the rumor, Apple has reasons to believe that the third-party servers which power iCloud services may have been intercepted during shipping and that unknown third-parties may have added additional chips and firmware to them "in order to make them vulnerable to infiltration".
It's entirely possible that Inspur fits nicely as a vendor in Apple's plans to create bespoke servers that would power its own cloud infrastructure, reducing reliance on Amazon and Microsoft.
For what it's worth, Inspur is not on Apple's 2015 suppliers list.
Image: Apple's new data center in Reno, Nevada. Credit: Wired
Apple suppliers prepping to stockpile A11 chips for upcoming iPhones
Apple reportedly signs 2-year supply contract with Samsung for curved OLED panels
2017 Apple Watch could use power-sipping micro-LED panels


text:
Niels-Henning Ørsted Pedersen, dit NHØP, est un contrebassiste danois de jazz, né le  à Osted, sur l'île de Zélande au Danemark. Il meurt le  à Copenhague d'une crise cardiaque.

Artiste réputé pour sa technique impressionnante, son approche instrumentale peut être considérée comme une prolongation du travail innovateur de Scott LaFaro. Pedersen, le , était plus simplement connu sous l'acronyme de NHØP parmi les fans de jazz.

Biographie
Enfant, Pedersen commence par apprendre le piano, puis se tourne vers la contrebasse à 13 ans. Dès l'âge de 14 ans, tout en poursuivant ses études, il entame une carrière professionnelle de musicien de jazz et fonde son premier groupe, Jazzkvintet 60. À 17 ans, il se produit au sein l'orchestre de Count Basie. Alors qu'il est encore adolescent, il est membre de la section rythmique du Club Montmartre de Copenhague, où il joue avec les plus grands musiciens américains de passage : Albert Ayler, Chet Baker, Bill Evans, Brew Moore, Bud Powell, Count Basie, Dexter Gordon, Dizzy Gillespie, Jackie McLean, Roland Kirk, Oscar Peterson, Sonny Rollins, Miles Davis et la chanteuse Ella Fitzgerald.

Dans les années 1970, il joue en duo avec le pianiste Kenny Drew, puis fait une tournée avec le trio d'Oscar Peterson dans toute l'Europe ainsi qu'en Amérique du Nord. Ensemble, ils ont enregistré plus de 50 albums. Il a également travaillé avec le violoniste français Stéphane Grappelli et le pianiste espagnol Tete Montoliu.

My little Anna, Jaywalkin et The Puzzle figurent parmi ses compositions les plus connues. Il est également interprète de poésies et de chansons folkloriques danoises. Il reçoit plusieurs récompenses, notamment le Prix de Musique du Conseil nordique en 1991.

Pedersen est resté un musicien très actif jusqu'à sa mort soudaine à Copenhague en 2005 à l'âge de 58 ans.

Style
Niels-Henning Ørsted Pedersen est un accompagnateur possédant un sens du tempo très sûr. C'est aussi un soliste d'une grande virtuosité, réputé notamment pour sa technique de jeu à trois doigts à la main droite.

Discographie

En tant que leader ou coleader

En tant que sideman

Liens externes

Notes et références

Naissance en mai 1946
Naissance au Danemark
Contrebassiste de jazz
Musicien bebop
Musicien de hard bop
Musicien danois du XXe siècle
Musicien danois du XXIe siècle
Décès en avril 2005
Décès à Copenhague
Mort d'une crise cardiaque
Décès à 58 ans
Artiste d'Enja Records
Artiste de SteepleChase Records


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Please visit our site to choose a training course. Also visit our forum to discuss the courses.
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redpajama_set_name: RedPajamaGithub


Shropshire made 13''(33cm) spun iron oven safe Prospector wok.
We met a lovely lady called Carmen at the River Cottage food fair.
She commisioned us to make her a double handled wok as it would fit well on her hob and be oven safe.
We thought this was a good idea, so we've made a small batch to see if you all agree with Carmen and us!
Rim diameter 13''(33cm), base diameter 6'' ( 15cm), height from base to rim 3.25 '' ( 8.5cm), total width across handles 14.75'' (37cm).


Eureka! This all-in-one handheld microscope is the perfect tool for adventurous kids to take a closer look at nature on-the-go. Explore and observe like a real scientist with a built-in 40x magnifier, collection vial, and carabiner—perfect for traveling discoveries.


Hi everyone! Today I'm sharing a layout I made based on the Paper Issues February Sketch.
I just love this fabulous sketch! It was easy to work with. Since I'm still new to making pages, I find it much easier to work from a sketch. Check out all the free sketches and cut files in the Paper Issues Shop.
Here's my layout. I used the Hall Pass - Collection from Webster's Pages.
You can find this beautiful paper collection here. Use the code CORRI to save 20%.


text:
TY PROJECT WORK
Academic blog that helps
Tycomputer – Order for Your Final year Project Topics
HOW TO GET THE COMPLETE MATERIAL
June 1, 2017 admin Accounting 0
DEFINITIONAL
APPROACHES OF INTERNATIONAL ACCOUNTING
Most accounting students are familiar with financial accounting and
managerial accounting, but many have only a vague idea of what international
accounting is. Defined broadly, the accounting in international
accounting encompasses the functional areas of financial accounting, managerial
accounting, auditing, taxation, and accounting information systems. The word international
in international accounting can be defined at three different levels.
The first level is supranational
accounting, which denotes standards, guidelines, and rules of accounting, auditing,
and taxation issued by supranational organizations. Such organizations include
the United Nations, the Organization for Economic Cooperation and Development,
and the International Federation of Accountants.
At the second level, the company level, international accounting can be
viewed in terms of the standards, guidelines, and practices that a company
follows related to its international business activities and foreign
investments. These would include standards for accounting for transactions denominated
in a foreign currency and techniques for evaluating the performance of foreign
operations. At the third and broadest level, international accounting can be
viewed as the study of the standards, guidelines, and rules of accounting,
auditing, and taxation that exist within each country as well as comparison of
those items across countries.
Examples would be cross-country comparisons of (1) rules related to the financial
reporting of plant, property, and equipment; (2) income and other tax rates;
and (3) the requirements for becoming a member of the national accounting profession.
Clearly, international accounting encompasses an enormous amount of territory—
both geographically and topically. It is not feasible or desirable to cover the
entire discipline in one course, so an instructor must determine the scope of an
international accounting course. This book is designed to be used in a course that
attempts to provide an overview of the broadly defined area of international accounting
but that also focuses on the accounting issues related to international business
activities and foreign operations.
EVOLUTIONARY PATTERN OF A MULTINATIONAL CORPORATION AND ITS
INTERNATIONAL ACCOUNTING IMPLICATION
A multinational
corporation is a company that is headquartered in one country but has
operations in other countries. 12 The United Nations estimates that there are
more than 82,000 multinational companies in the world, with more than
810,000 foreign affiliates. 13 The 100 largest multinational companies
account for approximately 4 percent of the world's GDP. 14 Companies located in
a relatively small number of countries conduct a large proportion of
international trade and investment. These countries—collectively known as the
triad—are the United States, Japan, and members of the European Union. As
Exhibit 1.4 shows, 83 of the 100 largest companies in the world are located in
the triad.
The largest companies are not
necessarily the most multinational. Of the 500 largest companies in the United
States in 2000, for example, 36 percent had no foreign operations. 15 In 2008
the United Nations measured the multinationality of companies by averaging
three factors: the ratio of foreign sales to total sales, the ratio of foreign
assets to total assets, and the ratio of foreign employees to total employees. Exhibit 1.5
lists the top 10 companies according to this measure.
To gain an appreciation for the
accounting issues related to international business, let us follow the
evolution of Magnum Corporation, a fictional auto parts manufacturer headquartered
in Detroit, Michigan. 2 Magnum was founded in the early 1950s to produce and
sell rearview mirrors to automakers in the United States.
For the first several decades, all of Magnum's transactions occurred in
the United States. Raw materials and machinery and equipment were purchased
from suppliers located across the United States, finished products were sold to
U.S. automakers, loans were obtained from banks in Michigan and Illinois, and
the common stock was sold on the New York Stock Exchange. At this stage, all of
Magnum's business activities were carried out in U.S. dollars, its financial
reporting was done in compliance with U.S. generally accepted accounting
principles (GAAP), and taxes were paid to the U.S. federal government and the
Although the managers at Magnum at first were
apprehensive about international business transactions, they soon discovered
that foreign sales were a good way to grow revenues and, with careful
management of foreign currency risk, would allow the company to earn adequate
profit. Over time, Magnum became known throughout Europe for its quality
products. The company entered into negotiations and eventually landed supplier
contracts with several European automakers, filling orders through export sales
from its factory in the United States. Because of the combination of increased
shipping costs and its European customers' desire to move toward just-in-time
inventory systems, Magnum began thinking about investing in a production
facility somewhere in Europe. The ownership and control of foreign assets, such
as a manufacturing plant, is known as foreign direct investment. Exhibit 1.1
summarizes some of the major reasons for foreign direct investment. Two ways
for Magnum to establish a manufacturing presence in Europe were to purchase an
existing mirror manufacturer (acquisition) or to construct a brandnew plant
(greenfield investment). In either case, the company needed to calculate the
net present value (NPV) from the potential investment to make sure that the
return on investment would be adequate. Determination of NPV involves
forecasting future profits and cash flows, discounting those cash flows back to
their present value, and comparing this with the amount of the investment. NPV
calculations inherently involve a great deal of uncertainty.
In the early 1990s, Magnum identified a company in
Portugal (Espelho Ltda.) as a potential acquisition candidate. In determining
NPV, Magnum needed to forecast future cash flows and determine a fair price to
pay for Espelho. Magnum had to deal with several complications in making a
foreign investment decision that would not have come into play in a domestic
situation. First, to assist in determining a fair price to offer for the
company, Magnum asked for Espelho's financial statements for the past five years.
The financial statements had been prepared in accordance with Portuguese
accounting rules, which were much different from the accounting rules Magnum's
managers were familiar
with. The balance sheet did not provide a clear picture of the company's.
A financial statement (or financial
report) is a formal record of the financial activities and position of a business,
person, or other entity.
Relevant financial information is
presented in a structured manner and in a form easy to understand. They
typically include basic financial statements, accompanied by a management
discussion and analysis:
A balance sheet , also referred to as a statement of financial position,
reports on a company's assets , liabilities, and ownership equity at a given
point in time.
An income statement, also known as a statement of comprehensive income,
statement of revenue & expense, P&L or profit and loss report, reports
on a company's income , expenses , and profits over a period of time. A profit
and loss statement provides information on the operation of the enterprise.
These include sales and the various expenses incurred during the stated period.
A statement of changes in equity, also known as equity statement or statement
of retained earnings , reports on the changes in equity of the company during
the stated period.
A statement of cash flows reports on a company's cash flow activities,
particularly its operating, investing and financing activities.
large corporations, these statements may be complex and may include an
extensive set of footnotes to the financial statements and management
discussion and analysis. The notes typically describe each item on the balance
sheet, income statement and cash flow statement in further detail. Notes to
financial statements are considered an integral part of the financial
statements.
Financial statements of
any company is basically the summarized financial reports which provide the
operating results and financial position of companies, and the detailed information
contained therein is useful for assessing the operational efficiency and
financial soundness of a company. The financial statements to be discuss
extensively in the work would be basically the Income Statement and Balance
Sheet. The information contained in each of these statements therefore requires
proper analysis and interpretation of such information for which a number of
techniques (tools) have been developed by financial experts. For a company to
keep on as a going concern in a world of high competiveness it primary
objectives must not be challenge negatively which are profitability and
solvency. According to Hermanson et al, (1992), profitability is the ability of
a business to make profit, while solvency is the ability of company to pay her
debts as they fall due. However, the achievement of these objectives requires
efficient management of all factors of production (resources) of the company
her managerial functions which include planning, coordinating, staffing,
controlling, forecasting and decision making. It should be noted that the
strength and weakness of the business must be identifies and adequate measures
that will be applied. Accounting provides us the basic information that will
foaster the detail analysis of companies performances as it is the principal
subject that is concerned with all process involved in collecting, recording,
grouping, classifying and summarizing financial data with some intention of
preparing financial statement/report to assist various financial users in analyzing
and taking crucial decision for efficient and effective operation. (Wole,
PURPOSES OF FINANCIAL
"The objective of financial
statements is to provide information about the financial position, performance
and changes in financial position of an enterprise that is useful to a wide
range of users in making economic decisions." [2] Financial statements
should be understandable, relevant, reliable and comparable. Reported assets,
liabilities, equity, income and expenses are directly related to an
organization's financial position.
Financial statements are intended to be
understandable by readers who have "a reasonable knowledge of business and
economic activities and accounting and who are willing to study the information
diligently."
may be used by users for different purposes:
Owners and managers require financial
statements to make important business decisions that affect its continued
Financial analysis is then performed on
these statements to provide management with a more detailed understanding of
the figures. These statements are also used as part of management's annual
report to the stockholders.
Employees also need these reports in
making collective bargaining agreements (CBA) with the management, in the case
of labor unions or for individuals in discussing their compensation, promotion
and rankings.
Prospective investors make use of
financial statements to assess the viability of investing in a business.
Financial analyses are often used by investors and are prepared by
professionals (financial analysts), thus providing them with the basis for
making investment decisions.
Financial institutions (banks and other
lending companies) use them to decide whether to grant a company with fresh
working capital or extend debt securities (such as a long-term bank loan or
debentures) to finance expansion and other significant expenditures.
Consolidated financial
Consolidated financial statements are
defined as "Financial statements of a group in which the assets ,
liabilities, equity, income , expenses and cash flows of the parent (company)
and its subsidiaries are presented as those of a single economic entity ",
according to International Accounting Standard 27 "Consolidated and
separate financial statements", and International Financial Reporting
Standard 10 "Consolidated financial statements".
Government financial
The rules for the recording, measurement
and presentation of government financial statements may be different from those
required for business and even for non-profit organizations. They may use
either of two accounting methods : accrual accounting, or cost accounting, or a
combination of the two (OCBOA). A complete set of chart of accounts is also
used that is substantially different from the chart of a profit-oriented
Personal financial
Personal financial statements may be
required from persons applying for a personal loan or financial aid .
Typically, a personal financial statement consists of a single form for
reporting personally held assets and liabilities (debts), or personal sources
of income and expenses, or both. The form to be filled out is determined by the
organization supplying the loan or aid.
Audit and legal
Although laws differ from country to
country, an audit of the financial statements of a public company is usually
required for investment, financing, and tax purposes. These are usually
performed by independent accountants or auditing firms. Results of the audit
are summarized in an audit report that either provide an unqualified opinion on
the financial statements or qualifications as to its fairness and accuracy. The
audit opinion on the financial statements is usually included in the annual
report.
There has been much legal debate over
who an auditor is liable to. Since audit reports tend to be addressed to the
current shareholders, it is commonly thought that they owe a legal duty of care
to them. But this may not be the case as determined by common law precedent. In
Canada, auditors are liable only to investors using a prospectus to buy shares
in the primary market. In the United Kingdom , they have been held liable to
potential investors when the auditor was aware of the potential investor and
how they would use the information in the financial statements. Nowadays
auditors tend to include in their report liability restricting language,
discouraging anyone other than the addressees of their report from relying on
it. Liability is an important issue: in the UK, for example, auditors have
unlimited liability.
In the United States, especially in the
post- Enron era there has been substantial concern about the accuracy of
financial statements. Corporate officers (the chief executive officer (CEO) and
chief financial officer (CFO)) are personally responsible for fair financial
reporting allowing those reading the report to have a good sense of the
Standards and
Different countries have developed their
own accounting principles over time, making international comparisons of
companies difficult. To ensure uniformity and comparability between financial
statements prepared by different companies, a set of guidelines and rules are
used. Commonly referred to as Generally Accepted Accounting Principles (GAAP),
these set of guidelines provide the basis in the preparation of financial
statements, although many companies voluntarily disclose information beyond the
scope of such requirements.
Recently there has been a push towards
standardizing accounting rules made by the International Accounting Standards
Board ("IASB"). IASB develops International Financial Reporting Standards
that have been adopted by Australia , Canada and the European Union (for
publicly quoted companies only), are under consideration in South Africa and
other countries . The United States Financial Accounting Standards Board has
made a commitment to converge the U.S. GAAP and IFRS over time.
Inclusion in annual
To entice new investors, public
companies assemble their financial statements on fine paper with pleasing
graphics and photos in an annual report to shareholders , attempting to capture
the excitement and culture of the organization in a "marketing brochure
" of sorts. Usually the company's chief executive will write a letter to
shareholders, describing management's performance and the company's financial
highlights.
In the United States, prior to the
advent of the internet, the annual report was considered the most effective way
for corporations to communicate with individual shareholders. Blue chip
companies went to great expense to produce and mail out attractive annual
reports to every shareholder. The annual report was often prepared in the style
of a coffee table book .
Notes to financial
Notes to financial statements (notes)
are additional information added to the end of financial statements that help
explain specific items in the statements as well as provide a more
comprehensive assessment of a company's financial condition. Notes to financial
statements can include information on debt , going concern criteria, accounts ,
contingent liabilities or contextual information explaining the financial
numbers (e.g. to indicate a lawsuit).
The notes clarify individual statement
line-items. For example, if a company lists a loss on a fixed asset impairment
line in their income statement, notes could corroborate the reason for the
impairment by describing how the asset became impaired. Notes are also used to
explain the accounting methods used to prepare the statements and they support
valuations for how particular accounts have been computed.
In consolidated financial statements,
all subsidiaries are listed as well as the amount of ownership (controlling
interest) that the parent company has in the subsidiaries. Any items within the
financial statements that are evaluated by estimation are part of the notes if
a substantial difference exists between the amount of the estimate previously
reported and the actual result. Full disclosure of the effects of the
differences between the estimate and actual results should be included.
Management discussion
and analysis
Management discussion and analysis or
MD&A is an integrated part of a company's annual financial statements. The
purpose of the MD&A is to provide a narrative explanation, through the eyes
of management, of how an entity has performed in the past, its financial
condition, and its future prospects. In so doing, the MD&A attempt to
provide investors with complete, fair, and balanced information to help them
decide whether to invest or continue to invest in an entity.
The section contains a description of
the year gone by and some of the key factors that influenced the business of
the company in that year, as well as a fair and unbiased overview of the
company's past, present, and future.
MD&A
typically describes the corporation's liquidity position , capital resources,
results of its operations, underlying causes of material changes in financial
statement items (such as asset impairment and restructuring charges), events of
unusual or infrequent nature (such as mergers and acquisitions or share
buybacks ), positive and negative trends, effects of inflation , domestic and
international market risks, [8] and significant uncertainties.
Moving to electronic
Financial statements have been created
on paper for hundreds of years. The growth of the Web has seen more and more
financial statements created in an electronic form which is exchangeable over
the Web. Common forms of electronic financial statements are PDF and HTML.
These types of electronic financial statements have their drawbacks in that it
still takes a human to read the information in order to reuse the information
contained in a financial statement.
More recently a market driven global
standard, XBRL (Extensible Business Reporting Language), which can be used for
creating financial statements in a structured and computer readable format, has
become more popular as a format for creating financial statements. Many
regulators around the world such as the U.S. Securities and Exchange Commission
have mandated XBRL for the submission of financial information.
The UN/CEFACT created, with respect to
Generally Accepted Accounting Principles, (GAAP ), internal or external
financial reporting XML messages to be used between enterprises and their
partners, such as private interested parties (e.g. bank) and public collecting
bodies (e.g. taxation authorities). Many regulators use such messages to
collect financial and economic information.
CONTENT OF FINANCIAL
The income statement (statement of
income, statement of earnings, or statement of operations) reports the
accountant's primary measure of performance of a business, revenues less
expenses during the accounting period. While the term profit is used widely for
this measure of performance, accountants prefer to use the technical terms net
income or net earnings. Maxidrive's net income measures its success in selling
disk drives for more than the cost to generate those sales.
A quick reading of Maxidrive's income
statement (Exhibit 1.3 ) indicates a great deal about its purpose and content.
The heading identifies the name of the entity, the title of the report, and the
unit of measure used in the statement. Unlike the balance sheet, however, which
reports as of a certain date, the income statement reports for a specified
period of time (for the year ended December 31, 2009). The time period covered
by the financial statements (one year in this case) is called an accounting
period. Notice that Maxidrive's income statement has three major captions,
revenues, expenses, and net income. The income statement equation that
describes their relationship is
Companies earn revenues from the sale of
goods or services to customers (in Maxidrive's case, from the sale of disk
drives). Revenues normally are reported for goods or services that have been
sold to a customer whether or not they have yet been paid for. Retail stores
such as Wal-Mart and McDonald's often receive cash at the time of sale.
However, when Maxidrive sells its disk drives to Dell and Apple, it receives a
promise of future payment called an account receivable, which later is
collected in cash. In either case, the business recognizes total sales (cash
and credit) as revenue for the period. Various terms are used in income
statements to describe different sources of revenue (e.g., provision of
services, sale of goods, rental of property). Maxidrive lists only one, sales
revenue, in its income statement.
Expenses represent the dollar amount of
resources the entity used to earn revenues during the period. Expenses reported
in one accounting period may actually be paid for in another accounting period.
Some expenses require the payment of cash immediately while some require
payment at a later date. Some may also require the use of another resource,
such as an inventory item, which may have been paid for in a prior period.
Maxidrive lists five types of expenses on its income statement, which are
described in Exhibit 1.3 . These expenses include income tax expense, which, as
a corporation, Maxidrive must pay on pretax income. 2
Net income or net earnings (often called
"the bottom line") is the excess of total revenues over total expenses. If
total expenses exceed total revenues, a net loss is reported. 3 We noted
earlier that revenues are not necessarily the same as collections from
customers and expenses are not necessarily the same as payments to suppliers.
As a result, net income normally does not equal the net cash generated by
operations. This latter amount is reported on the cash flow statement discussed
later in this chapter.
Learning which items belong in each of the income statement categories is an
important first step in understanding their meaning. Without referring to
1.3 , mark each income statement item in the following list as a revenue (R) or
an expense (E).
During the period 2009, Maxidrive delivered disk drives for which customers
paid or promised to pay amounts totaling $37,436,000. During the same period,
it collected $33,563,000 in cash from its customers. Without referring to
Exhibit 1.3 , indicate which of these two amounts will be shown on Maxidrive's
income statement as sales revenue for 2009. Why did you select your answer?
During the period 2009, Maxidrive produced disk drives with a total cost of
production of $27,130,000. During the same period, it delivered to customers
disk drives that had cost a total of $26,980,000 to produce. Without referring
to Exhibit 1.3 , indicate which of the two numbers will be shown on Maxidrive's
income statement as cost of goods sold expense for 2009. Why did you select
your answer?
you have completed your answers, check them with the solutions at the bottom of
the page.
E, E, R, E (reading down the columns).
Sales revenue in the amount of $37,436,000 is recognized. Sales revenue is
normally reported on the income statement when goods or services have been
delivered to customers who have either paid or promised to pay for them in the
Cost of goods sold expense is $26,980,000. Expenses are the dollar amount of
resources used up to earn revenues during the period. Only those disk drives
that have been delivered to customers have been used up. Those disk drives that
are still on hand are part of the asset inventory.
ANALYSIS Analyzing the Income Statement: Beyond the Bottom Line Investors such
as Exeter and creditors such as American Bank closely monitor a firm's net
income because it indicates the firm's ability to sell goods and services for
more than they cost to produce and deliver. Investors buy stock when they
believe that future earnings will improve and lead to a higher stock price.
Lenders also rely on future earnings to provide the resources to repay loans.
The details of the statement also are important. For example, Maxidrive had to
sell more than $37 million worth of disk drives to make just over $3 million.
If a competitor were to lower prices just 10 percent, forcing Maxidrive to do
the same, its net income could easily turn into a net loss. These factors and
others help investors and creditors estimate the company's future earnings.
FINANCIAL ANALYSIS Interpreting the Cash
Flow Statement
Many analysts believe that the statement
of cash flows is particularly useful in predicting future cash flows that may
be available for payment of debt to creditors and dividends to investors.
Bankers often consider the Operating Activities section to be most important
because it indicates the company's ability to generate cash from sales to meet
its current cash needs. Any amount left over can be used to pay back the bank
debt or expand the company. Stockholders will invest in a company only if they
believe that it will eventually generate more cash from operations than it uses
so that cash will become available to pay dividends and expand.
1. During the period 2009, Maxidrive
delivered disk drives to customers who paid or promised to pay a total of
$37,436,000. During the same period, it collected $33,563,000 in cash from
customers. Without referring to Exhibit 1.5 , indicate which of the two amounts
will be shown on Maxidrive's cash flow statement for 2009.
2. Your task here is to verify that
Maxidrive's cash balance decreased by $156 during the year using the totals for
cash flows from operating, investing, and financing activities presented in
Exhibit 1.5 . Recall the cash flow statement equation:
After you have completed your answers,
check them with the solutions at the bottom of the page.
Self-Study Quiz Solutions
1. The firm recognizes $33,563,000 on
the cash flow statement because this number represents the actual cash
collected from customers related to current and prior years' sales.
2. EXHIBIT 1.6 Relationships Among
Maxidrive's Statements
Relationships Among the Statements
Our discussion of the four basic
financial statements focused on what elements are reported in each statement,
how the elements are related by the equation for each statement, and how the
elements are important to the decisions of investors, creditors, and others. We
have also discovered how the statements, all of which are outputs from the same
system, are related to one another. In particular, we learned:
1. Net income from the income statement
results in an increase in ending retained earnings on the statement of retained
earnings.
2. Ending retained earnings from the
statement of retained earnings is one of the two components of stockholders'
equity on the balance sheet.
3. The change in cash on the cash flow
statement added to the beginning-of-the-year balance in cash equals the
end-of-year balance in cash on the balance sheet.
Thus, we can think of the income
statement as explaining, through the statement of retained earnings, how the
operations of the company improved or harmed the financial position of the
company during the year. The cash flow statement explains how the operating,
investing, and financing activities of the company affected the cash balance on
the balance sheet during the year. These relationships are illustrated in
Exhibit 1.6 for Maxidrive's financial statements.
ASSUMPTIONS ON THE PREPARATION OF FINANCIAL STATEMENT
Detail financial
information of a company is always provided in the annual financial statements
of a company which can be use to evaluate the performances of companies.
however, it should be noted Bat financial statements are not means to an end
and not end in themselves. Thus, the use of financial statements in evaluating
companies performances is not easy owing to the following problems
i. As
a result of the compressed (summarized) nature of financial information
contained in financial statements, they need to be analyzed and interpreted by
means of financial ratios to enable management and relevant stakeholders make
decision and as well to know the performances of companies.
ii. Many
users of financial statements are not knowledgeable about accounting ratios and
how the ratios can be applied to financial statements to assist than have
proper evaluation insight as to know the performances of companies.
iii. Despite the immense benefits of financial
statements analysis through the use of ratios there are lots of weaknesses or
limitations associated with it uses.
We have learned a great deal about the
content of the four basic statements. summarizes this information. Take a few
minutes to review the information in the exhibit before you move on to the next
section of the chapter.
A corporation is a business that is incorporated under the laws of a particular
state. The owners are called stockholders or shareholders. Ownership is represented
by shares of capital stock that usually can be bought and sold freely. The
corporation operates as a separate legal entity, separate and apart from its
owners. The stockholders enjoy limited liability; they are liable for the debts
of the corporation only to the extent of their investments. Chapter Supplement
A discusses forms of ownership in more detail.
This example uses a 25 percent rate. Federal tax rates for corporations
actually ranged from 15 percent to 35 percent at the time this book was written.
State and local governments may levy additional taxes on corporate income,
resulting in a higher total income tax rate.
Net losses are normally noted by parentheses around the income figure.
Other corporations report these changes at the end of the income statement or
in a more general statement of stockholders' equity,.
Net losses are subtracted.
Alternative ways to present cash flows from operations
At the bottom of each of Maxidrive's
four basic financial statements is this statement: "The notes are an integral
part of these financial statements." This is the accounting equivalent of the
Surgeon General's warning on a package of cigarettes. It warns users that
failure to read the notes (or footnotes) to the financial statements will
result in an incomplete picture of the company's financial health. Notes
provide supplemental information about the financial condition of a company
without which the financial statements cannot be fully understood.
There are three basic types of notes.
The first type provides descriptions of the accounting rules applied in the
company's statements. The second presents additional detail about a line on the
financial statements. For example, Maxidrive's inventory note indicates the
amount of parts, drives under construction, and finished disk drives included
in the total inventory amount listed on the balance sheet. The third type of
note provides additional financial disclosures about items not listed on the statements
themselves. For example, Maxidrive leases one of its production facilities;
terms of the lease are disclosed in a note. Throughout this book, we will
discuss many note disclosures because understanding their content is critical
to understanding the company.
few additional formatting conventions are worth noting here. Assets are listed
on the balance sheet by ease of conversion to cash. Liabilities are listed by
their maturity (due date). Most financial statements include the monetary unit
sign (in the United States, the $) beside the first dollar amount in a group of
items (e.g., the cash amount in the assets). Also, it is common to place a
single underline below the last item in a group before a total or subtotal
(e.g., land). A dollar sign is also placed beside group totals (e.g., total
assets) and a double underline below. The same conventions are followed in all
four basic financial statements.
Uses of Financial Statements
our discussion of financial analysis thus far, we have focused on the
perspectives of investors and creditors. Managers within the firm also make
direct use of financial statements. For example, Maxidrive's marketing managers
and credit managers use customers' financial statements to decide whether to
extend credit for purchases of disk drives. Maxidrive's purchasing managers
analyze parts suppliers' financial statements to see whether the suppliers have
the resources to meet Maxidrive's demand and invest in the development of new
parts. Both the employees' union and Maxidrive's human resource managers use
Maxidrive's financial statements as a basis for contract negotiations over pay
rates. The net income figure even serves as a basis for calculating employee
bonuses. Regardless of the functional area of management in which you are
employed, you will use financial statement data. You also will be evaluated
based on the impact of your decisions on your company's financial statement
A few additional formatting conventions
are worth noting here. Assets are listed on the balance sheet by ease of
conversion to cash. Liabilities are listed by their maturity (due date). Most
financial statements include the monetary unit sign (in the United States, the
$) beside the first dollar amount in a group of items (e.g., the cash amount in
the assets). Also, it is common to place a single underline below the last item
in a group before a total or subtotal (e.g., land). A dollar sign is also
placed beside group totals (e.g., total assets) and a double underline below.
The same conventions are followed in all four basic financial statements.
FINANCIAL ANALYSIS Management Uses of
In our discussion of financial analysis thus
far, we have focused on the perspectives of investors and creditors. Managers
within the firm also make direct use of financial statements. For example,
Maxidrive's marketing managers and credit managers use customers' financial
statements to decide whether to extend credit for purchases of disk drives.
Maxidrive's purchasing managers analyze parts suppliers' financial statements
to see whether the suppliers have the resources to meet Maxidrive's demand and
invest in the development of new parts. Both the employees' union and
Maxidrive's human resource managers use Maxidrive's financial statements as a
basis for contract negotiations over pay rates. The net income figure even
serves as a basis for calculating employee bonuses. Regardless of the functional
area of management in which you are employed, you will use financial statement
data. You also will be evaluated based on the impact of your decisions on your
company's financial statement data.
"IFRS 10 — Consolidated Financial
Statements" . www.iasplus.com . IAS Plus (This material is provided by
Deloitte Touche Tohmatsu Limited ("DTTL"), or a member firm of DTTL, or one of
their related entities. This material is provided "AS IS" and without warranty
of any kind, express or implied. Without limiting the foregoing, neither
Deloitte Touche Tohmatsu Limited ("DTTL"), nor any member firm of DTTL (a "DTTL
Member Firm"), nor any of their related entities (collectively, the "Deloitte
Network") warrants that this material will be error-free or will meet any
particular criteria of performance or quality, and each entity of the Deloitte
Network expressly disclaims all implied warranties, including without
limitation warranties of merchantability, title, fitness for a particular
purpose, non-infringement, compatibility and accuracy.). Retrieved 2013-11-29.
"Presentation of Financial Statements"
Standard IAS 1, International Accounting Standards Board. Accessed 24 June
"The Framework for the Preparation and
Presentation of Financial Statements" International Accounting Standards
Board. Accessed 24 June 2007.
Alexander, D., Britton, A., Jorissen, A.,
"International Financial Reporting and Analysis", Second Edition,
2005, ISBN 978-1-84480-201-2
FASB, 2001. Improving Business Reporting: Insights
into Enhancing Voluntary Disclosures . Retrieved on April 20, 2012.
MD&A & Other Performance Reporting
Nico Resources Management's Discussion and Analysis
PepsiCo Management's Discussion and Analysis
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Tycomputer (C) 2020, Design By Prayertitus


Synonyms: Z. sativa. Z. vulgaris. Z. zizyphus. (L.)Karsten. Rhamnus zizyphus.
Habitat : Ziziphus is native to E. Asia – China, Japan. It grows on dry gravelly or stony slopes of hills and mountains.
Ziziphus is a small deciduous tree or shrub reaching a height of 5–12 metres (16–39 ft), usually with thorny branches. The leaves are shiny-green, ovate-acute, 2–7 centimetres (0.79–2.76 in) wide and 1–3 centimetres (0.39–1.18 in) broad, with three conspicuous veins at the base, and a finely toothed margin. The flowers are small, 5 millimetres (0.20 in) wide, with five inconspicuous yellowish-green petals. The fruit is an edible oval drupe 1.5–3 centimetres (0.59–1.18 in) deep; when immature it is smooth-green, with the consistency and taste of an apple, maturing brown to purplish-black and eventually wrinkled, looking like a small date. There is a single hard stone similar to an olive stone.
It is hardy to zone (UK) 6. It is in flower from Apr to May, and the seeds ripen in October. The flowers are hermaphrodite (have both male and female organs) and are pollinated by Insects.The plant is self-fertile.
Ziziphus is a genus of about 40 species of spiny shrubs and small trees in the buckthorn family Rhamnaceae, distributed in the warm-temperate and subtropical regions throughout the world. The leaves are alternate, entire, with three prominent basal veins, and 2-7 cm long; some species are deciduous, others evergreen. The flowers are small, inconspicuous yellow-green. The fruit is an edible drupe, yellow-brown, red, or black, globose or oblong, 1-5 cm long, often very sweet and sugary, reminiscent of a date in texture and flavour.
Ziziphus species are used as food plants by the larvae of some Lepidoptera species including Bucculatrix zizyphella (which feeds exclusively on the genus) and Endoclita malabaricus.
The Jujube (Z. zizyphus) is the best known species. Other species include Z. spinachristi from southwestern Asia, Z. lotus from the Mediterranean region, and Ber (Z. mauritiana), which is found from western Africa to India. Ziziphus joazeiro grows in the Caatinga of Brazil.
Potting: The Chinese Date should be grown in milder climates; it does better where the summers are long and hot. It can be grown in full sun or light shade in almost any soil, though the better the soil the more valuable the fruits will be.
Propagation: These trees are increased by rooting cuttings or by grafting named varieties on understocks raised from seeds.
The Mineral & vitamin contents of Zizyphus are: calcium,phosphorous,iron,carotene,thiamine,riboflavin,niacin and vitamin-C. Its calorific value is 74. The fruit contains zizyphic acid and tannins.
Fruit – raw or cooked. Mealy and sweet. A sourish-sweet flavour. The fruit can be eaten fresh, dried like dates or cooked in puddings, cakes, breads, jellies, soups etc. The dried fruit has the nicest taste. The fruits are often left to become wrinkled and spongy, which increases their sweetness, and are then eaten fresh or cooked. The dried fruit can also be ground into a powder. This powder is used in the preparation of 'kochujang', a fermented hot pepper-soybean paste that resembles miso. Fruits are about 13mm in diameter and contain one or two seeds. Average yields from wild trees in the Himalayas are 9.5kg per year. The fruit contains about 8.7% sugars, 2.6% protein, 1.4% ash, 1.7% pectin and 1.3% tannin. The fruit is about 25mm long, though it can be larger in cultivated varieties. The fruit can be used as a coffee substitute. Leaves – cooked. A famine food, they are only used when all else fails. A nutritional analysis is available.
*Notes: The figures given here are the median of a range given in the report.
Jujube is both a delicious fruit and an effective herbal remedy. It aids weight gain, improves muscular strength, and increases stamina. In Chinese medicine, jujube is prescribed as a qi tonic to strengthen liver function. Mildly sedative and antiallergenic, it is given to reduce irritability and restlessness.. It is also used to improve the taste of unpalatable prescriptions, as a buffer to improve synergy and minimize side effects. In Japan, jujube has been shown to increase immune-system resistance. In China, laboratory animals fed a jujube decoction gained weight and showed improved endurance. In one clinical study, 12 patients with liver ailments were given jujube, peanuts, and brown sugar nightly. In 4 weeks, their liver function had improved. The fruit is also used for chronic fatigue, diarrhea, anemia and hysteria; the seeds for palpitations, insomnia, nervous exhaustion, night sweats and excessive perspiration. Long term use reputedly improves the complexion.
Zizyphus is beneficial in the treatment of mental retardation.A handful of dry fruit is boiled in half litre of water and should be taken daily at night before retiring.It increases functioning of brain by releasing more glutamic acid into the bloodstream. The bark made from zizyphus is useful in arresting secretion and bleeding.
Stomach disorders:The bark can be used for treating diarrhoea,dysentary and colic.The infusion of the inner cover of the bark is used as a purgative in constipation.
Influenza and colds: Zizyphus is useful in preventing frequent attacks of cold and influenza. A teaspoonful of fresh fruit juice extracted from the fruit can be taken with a pinch of papper once daily as preventive.
Conjunctivitis:An infution of the leaves can be used as an eye lotion in case of conjunctivitis.
Scalp disorderss: A paste of its leaves can be applied over the scalp to prevent scalp disorder.It also lengthens the hair besides darkening them.
Mouth disorders: Infusion of the fresh and tender leaved,mixed with salt is a useful gargle for sore throat, inflammation onf the mouth, bleeding from gums and cracked tongue due to excessive consumption of sour fruits.
Other different uses: Fresh baked leaved are useful for piles. Those baked leaves are pounded with some castor oil. This worm poultice can be applied over piles.The process should be repeated twice daily for a week. A paste of leaves and small branches of the herb can be applied with excellant result over boils, carbuncles and abcesses to promote suppuration.It can be applied beneficially over painful boils and styes.This paste mixed with a teaspoon of lime juice , can also be applied as a poultice in the treatment of scorpion sting. Infusion of its leaves can be applied as a lotion to wash the wounds and other ulcers.
The mythological lotus tree is often equated with Z. lotus, though the Date Palm is also a possible candidate. The Indian name of Ziziphus is ber (or bor).
This entry was posted in Herbs & Plants and tagged California, Endoclita, Fruit, India, Jujube, Phoenix dactylifera, Rhamnaceae, Traditional Chinese medicine, Tree, Wine tasting descriptors, Ziziphus on July 23, 2007 by Mukul.


Nune's bed and breakfast is located in a beautiful Gegharkunik region, Martuni village and combines village charm with conveniences in Getik valley's alpine meadows. We, are committed to do our best, so that our guests feel like home, and feel the real Armenian hospitality. Furthermore, the guests get the unique chance of trying out delicious local dishes, socializing with us and other guests.


text:
Villanueva de San Mancio és un municipi de la província de Valladolid a la comunitat autònoma espanyola de Castella i Lleó.

Demografia

Referències

Municipis de Tierra de Campos


text:
Maya Jama asked fans for hairstyle advice – and the results were *eye-roll*
Elena Chabo
6 January 2023, 5:32 am ·3-min read
Why Maya's fans' hairstyle advice is *eye-roll* David M. Benett - Getty Images
Maya Jama is just days away from taking the reins as the new host of Love Island on this year's upcoming winter season. And to prep, the TV presenter reached out to her followers on Instagram to see what hairstyle people thought she should have for the first episode.
But as the answers came flooding in, Maya quickly spotted a pattern in the difference between men and women's preference. And I won't lie, the results made me do the biggest eye roll – not that it was unexpected, as a fellow curly girl.
Adding a question sticker to her Instagram Story the presenter asked; "What hair do we think I should have the first episode of Love Island? Do we do like a long curly? Do we do a straight [look]? Do we do a loose blow, krimpy? Suggestions welcome, 'cause I don't really know. It's gunna be hot."
She shared one fan's response which read, "Long curly! Classic Maya". However, on the Instagram Story, Maya added her own thoughts, writing; "That is what I was leaning towards. It's funny cause most of the boys are saying straight or ponytail and the girls are saying curly or wavy."
I was not surprised at all. Story of my life.
Instagram/Maya Jama(@mayajama)
I'm fully prepared for some to balk at this point being made, and I myself won't be losing sleep over it, but I am going to make the point none the less. Not before making it very clear that this is my take on what she noticed, not Maya's.
Obviously with exceptions (particularly for loose curls like Maya's), in my experience, men and boys are yonks behind in the embrace of naturally curly hair. If a large proportion of a particular group express a preference, like in this particular example, then it's not "just personal preference".
Over the last decade or so, the UK natural hair movement made real advances in wider attitudes toward afro hair textures, and challenged silky straight Eurocentric beauty standards. Along the way, it has helped people of all races learn to love and care for their curls, waves or whatever texture they may have. The gals have been liberated from the 00s need to straighten out any hint of texture that didn't come from a tong. So why are men still so helpless to swishy straight hair?
While Maya's loose curls seem pretty universally admired, straight textures still dominate the societal image of 'sexy'. So maybe what we're seeing in the clearly divided answers she got, is that girl fans want 'Classic Maya', while boys focus more on 'sexy'. But, if even for Maya Jama, straightening her natural curls away makes her 'sexier' to men, then... well, case in point.
Here's to the men out there who already appreciate other hair textures as sexy AF, and may the rest catch up posthaste. Amen.
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It's green, it spreads fast and it is not something any homeowner wants to discover they have. Japanese knotweed pushed its way back into the news this week after a clump of the plant growing in a west London garden led to a house buyer taking his seller to court for not being open about the property's sitting tenant. But when I heard about it, I confess that my first reaction was lucky him!
Michelle Keegan, 35, was amongst the A-listers and royals lucky enough to attend the grand opening of the world's most luxury hotel - Atlantis The Royal in Dubai. The former Coronation Street actress and her husband Mark Wright joined the likes of Rochelle Humes, Lady Amelia Spencer and the Kardashians at the star-studded event, which saw Beyoncé give her first live performance in four years. Sharing a glimpse at the lavish sun-drenched week in paradise, Michelle posted a video for her 6.3 milli
Hilary Duff remains close to ex Joel Madden
Hilary Duff says she is close friends with her ex Joel Madden and his wife Nicole Richie and loves hanging out with them.
Prince Harry's next major public appearance now confirmed
Prince Harry will be one of the speakers at BetterUp's two-day Uplift summit in San Francisco in March.
Before they were royal: the jobs they had before they married a Prince or Princess
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King Charles advertises unique job at Scottish home
King Charles has been busy making plans at his royal residences, including overhauling the garden at Sandringham House, and now the monarch's Scottish home, Balmoral, is seeking a new member of staff to "patrol the estate". A position for a 'Ranger' is advertised on various job sites, and the listing reads: "An exciting opportunity exists for a Ranger to work on Balmoral Estate." WATCH: Why King Charles' Balmoral estate is a firm fave for the royal family The Balmoral website goes into more deta
M&S' new spring arrivals: 32 new-in womenswear items to bookmark
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Nicole Kidman joined by celebrity friend in new video from waterside set
Nicole Kidman is having the time of her life while on the set of her latest project, Lioness, and gave her fans a glimpse on social media. The actress is currently filming in Mallorca, Spain, and was joined by one of her famous co-stars in a fun clip they shared while at a marina. Find out who in the video below! WATCH: Nicole Kidman's glimpse from the set of Lioness The Paramount Plus series is being helmed by Taylor Sheridan of the Yellowstone franchise fame, with Nicole also acting as an exec
Dame Joanna Lumley wants White Lotus role
Dame Joanna Lumley would love to land a role in 'The White Lotus' because she's such a big fan of the programme.


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PSOE chooses Pedro Sánchez for party leader
...main rival and favourite to win Susana Díaz, the president of Andalucía, with just under 40%. The third candidate, Patxi López, was supported by nearly 10% of the voters. Pedro Sánchez returns to the helm of a divided PSOE, despite the majority of
A bittersweet turn of events
Rob Palmer
...through the qualifiers. It now means there's been five changes of manager in seventeen months. Spain should be heading to the Championships as one of the favourites, as they should have gone to Russia as one of the countries to fear. Spain are afraid
The dream that began on a migrant boat
MARINA RIVAS
...as she could have hoped for. QUICKFIRE QUESTIONS Favourite singer or band. MHD, who make Afro Trap music, and Vegedream. Both of them sing in French. Favourite film or series. The series would have to be 'La que se avecina', and the film Now You ... See Me 2. If you were a superhero, you'd be... Black Panther or Catwoman. Any pre-match rituals or superstitions. No, I just pray when I step onto the pitch. I'm an evangelical Christian. Second favourite sport. Athletics. Your sporting hero.
Popular Tamisa Golf hotel to close as administrators move in
The Tamisa Golf Hotel, next to Mijas Golf, has gone into administration and is due to close this Sunday, administrators Sánchez Medina confirmed on Thursday. The hotel has been a favourite place to stay for golfers as well as a popular venue over
Senegal sojourn
Andrew Forbes
...former capital of Senegal. read more The insider guide Senegal Petite Côte - nature, fishermen and luxury resorts Yet I headed south by road, discovering the 150 kilometres of the 'Petite Côte' (a favourite coast for surfers) and then arrived
Swapping supermarkets could save you 1,000 euros a year, according to survey
E. MARTINEZ / J. SOTO
Going shopping for food and household items may be a routine task but changing your favourite supermarket destination for another could save you a lot of money. An annual survey released this week shows that a family could save up to 1,063 euros a
ARCH welcomes children and educates them on caring for horses
...properly. They then played games (like Pin the Tail on the Donkey) or drew pictures of their favourite horse. Each child was given a certificate at the end of the morning and Alhaurin TV was there to film for the local news. The centre is open every
Spain play the World Cup semi-finals after comfortably seeing off Poland
AMADOR GÓMEZ
...scored 19 points and Unicaja's Adam Waczynski finished with 15 for Poland who will end no lower than eighth in their first World Cup appearance since 1967. Having already seen off one of the tournament favourites in Serbia on Sunday (81-69), Sergio ... Scariolo's side will be favourites as they take on Australia today, assured of a spot in the Olympic Games in Tokyo next year thanks to their opponents' 82-70 win over the Czech Republic on Wednesday. Spain, ranked number two in the world, have their sights
"Madrid is the most vibrant city I've lived in"
Ash Bolton
...the British film Brighton - which gets its Spanish premiere at the Marbella International Film Festival (MIFF) tomorrow, Saturday. "This is our third visit to the festival. It's a favourite for us" Directed by fellow Brit Stephen Cookson, the ... 3, but he admits Marbella is "not at the top of the list" of his favourite Spanish cities. "I'm much more a wild country man myself," he explained. "I spent a whole year in Spain in the 1980s. I know the country well, and whilst I'm sure people ... have a jolly good time in Marbella, I don't go to Spain for beach holidays, I go there to get up in the mountains, get out in the country or visit historic places of interest. "Madrid is my favourite place. I was there for several months and it's the
Wine waiters in waiting
ANDREW J. LINN
favourite, in ten years' time the view from the tastevin may not be so rosy.


Discussion in 'Birds' started by Panos Kazanelis, Jul 15, 2005.
They are always happy dogs. So sweet.
Lambros is as long already as the other one. Wow.
Wow Panos! 7 months and the pup is that big already, huh? Lambros looks like he has having lots of fun, anywhere you take him! :-P Belle just turned 16 months: time does fly!