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IronPigs hoping fastnacht sale is a home run
You have questions about vaccine distribution in the Lehigh Valley. We have answers
Some Lehigh Valley school districts move away from final exams, saying the time would be better spent on more instruction
By Michelle Merlin
Some Lehigh Valley high schools are eschewing final exams this year, saying they'd rather use that time for instruction.
Easton Area School District officials told board members last week that the decision was motivated in part by feedback that suggested that students were behind. Finals at Easton Area High School normally take up a week, not including however long it takes teachers to prepare students for the exams, district officials said.
"The multiple days of review teachers often have to take to make sure students are prepared for such an examination would be better spent on learning the concepts and skills that we were unable to tackle or students were unable to master based upon this new instructional model," said Michael Koch, the district's director of secondary education.
Other districts, including Bethlehem Area, East Penn and Nazareth Area, also decided to cancel high school midterm and final exams this year.
District officials said multiple factors contributed to the decisions, including wanting more instructional time, wanting to lessen anxiety for students in an anxiety-laden year, and wanting to ease the burden on teachers who would have to recreate exams.
"Certainly, our teachers and kids are doing a great job playing the cards they've been dealt, but you can't replicate five days of face-to-face instruction with only two days face to face and three asynchronous," Nazareth Area High School Principal Alan Davis said.
Some said the decision could be the beginning of a longer-term soul-searching about the concept of final exams.
Davis said that before the pandemic, district officials started to talk about final exams and whether they should start to move toward project-based assessments and ways for students to demonstrate what they know rather than regurgitating it. Those conversations were stymied by the pandemic.
Emmaus Principal Kate Kieres said she'd be surprised if the school moved permanently from final exams. But, she said, some courses have already moved from a final cumulative assessment toward projects, portfolios or some combination of projects and tests.
Easton Area High School Principal Kyle Geiger said teachers are still encouraged to do a summative assessment, but that won't take the traditional format in which the school changes its bell schedule and allocates two hours for an exam.
Easton Area School Director Brian Snyder said he wasn't a fan of eliminating the exams.
"I've always felt you've got to have something at the end that's going to put a punctuation mark on it, shows the students have a basic understanding, a mastery, some sort of way to judge they've learned what they needed to learn," he said.
Allentown School District to remain in online learning through third quarter
Whitehall-Coplay School District to move from hybrid to 4-day in-person learning in February
Morning Call reporter Michelle Merlin can be reached at 610-820-6533 or at mmerlin@mcall.com.
In the midst of pandemic, Catasauqua boy gets a new heart, new lease on life
After rescinded donation, Lehigh County commissioners pass Computer Aid contract


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Tag Archives: entitlement programs
Totally Unglued
June 4, 2018 From the Files Tuesday, Monday Musings2014 School Discipline Guidelines, 21st Century Learning Communities, amended, Anti Fed Ed Warriors, assessments, biometrics, BRAIN 2025, Brain Initiative, CCSS Machine, CivilRights.org, COBRE grants, Congressional, entitlement programs, ESEA (Elementary and Secondary Education Act of 1965), ESSA (Every Student Succeeds Act), Facebook, family micromanagement, federal funding, federal government, federal legislation, federal overreach, front end services, full service community schools, IDEA Funds, indirect services, innovation, Innovative Schools Conference, Kate Dalley Show, Medicaid, Medicaid Transformation Grants, mental health, mental health labels, mentally balanced, minor infractions, National Institutes of Health, NC Dept. of Health/Human Serivces, NC Gen. Statute Chapter 122C, NC HB 933, NIH, P3s (public private partnerships), Patriot Institute, PBIS, Positive Behavior Interventions/Supports, Promise Neighborhoods, screenings, SEL (social emotional learning), student data rape, Student success, targeted populations, The Leadership Conference Education Fund, Title One, Twitter, U.S. Dept of Health/Human Services, U.S. Dept. of Education, warriors, WASPs (Wrap Around Service Programs), webinarmooregrits
Anti Fed Ed Warriors, mental health overreaches in education has turned out to be quite the in-depth focus of 2018 I hadn't counted on. In this article is still more evidence our nation's leadership, under the direction of the CCSS Machine, is coming TOTALLY unglued!
Before I get to the 'new' stuff, a recap of evidence and research I've put together so far. (This will be a helpful reminder for those who want to connect the new stuff to the previous, as well as catch anyone new to this, up to speed.)
Recent Fed Led Ed Overreaches And State Proof Of Compliance:
1) Examples from NC and KS about SEL (Social and Emotional Learning) and mental health; Medicaid transformation grants, etc. (*Note for NC, it's House Bill 933, for KS, it's a specific school district's evidence)
2) This one gives you a look at the early education SEL conformity; the overdosing of our school children; and a brief history of how the mental health push is at least 50 years old. (*Note all 50 States have been a 'player' in this.)
3) This article is where I embedded my first Facebook live video exposing the Resilience documentary and supporting evidence/links for Warriors to use seeing how all this is embedded in ESSA, Every Student Succeeds Act).
4) The follow up to #3, has the 2nd Facebook live video I made on exposing Resilience and links showing the different programs, documents, etc. This will involve many different States.
5) Then, from the Patriot Institute, a more condensed version of all of most of the above information. This one even has action steps, using NC as an example. (*Note: to my NC Warriors, HB 933 is woven into almost all of my evidence, but it is still more we need to be watching for!)
6) My interview on the Kate Dalley Show gave the entire nation a huge wake up call! Kate noted that in UT, as in other States, the #1 issue for legislators is NOT quality education it's mental health mandates!
A Bit Deeper Look At NC's General Statute:
Warriors, I know not all of us live in the same State, but I want to give you some context to base ALL new mental health/education related legislation on. WHY? By using the pre-existing laws for such in our States, it will be very easy to attach the ESSA mandates! By using NC as the example, you can begin to know where in your State similar laws/actions can be not only found, but linked together!
We HAVE to know what we're fighting and from WHAT direction to be successful in protecting our families.
Protecting each other well during a battle is vital for success.
The NC General State Statute I'm referring to is NC GS Chapter 122C. If you're drawing a blank as to its contents and how it intersects with the ESSA mandates for 'school safety' (where mental health overreaches will be inserted), please refer to Link #1 above (that's my "Brains and Agenda" article).
The context surrounding Chapter 122C is this:
This 1985 Law for Mental Health, Developmental Disabilities and Substance Abuse set up POLICY for NC to ASSIST the citizens who NEED these services. The assistance was (and still should be) consistent with dignity, citizens' rights, and responsibilities. (*Note: who or what is the responsible party? Responsible for what?) The Chapter further obligates the State of NC to provide community based services.
Warriors, pause for a second and consider the family wrap around service mandates in ESSA for 'student success'. These are embedded in the 21st Century Community Learning Centers, the Community Schools, the after-school enrichment programs, etc.
How is the "Community School" makeover thriving? "Promise Neighborhoods".
What State organization is in charge of such services? According to Chapter 122C, the NC State Dept. of Health/Human Services. Also in the Chapter is the provision for any money allocated or 'otherwise available' for us in mental health, developmental disabilities, and substance abuse. Warriors, with the amount of federal education funds being earmarked for mental health assessments and interventions, this means those funds will be inserted, too!
To further illustrate the dire situation this creates with a pending bill like NC HB 933 (increases school mental health staff/services), Chapter 122C also allows the State to use appropriate State funds (taxpayer dollars), non-state funds (?) and OTHER 'mental health resources'. (You'll find these under the phrase "within available resources".)
Chapter 122C also puts the State in charge of any State and/or local government development and maintenance of a unified system for all mental health and related services. This system is part of a continuum (public service, never ending system) for any client (person receiving mental health and related services) WHILE considering any available services in the PRIVATE sector! (*Note, this is where the 'withing available resources' comes into play. The 'within available resources also targets populations as well as sets the State and local counties up for 'matching funds' to continue these entitlement programs.)
What are those services, you may be asking? How do they fit into the ESSA mandates?
Front end services and indirect services will BOTH fit ESSA.
HOW? Front end activities are: screening, assessing, emergencies, and referring anyone suspected of needing mental health/developmental or substance abuse aids.
Indirect service activities are: coordinating plans for treatment/services rendered, consultations, prevention, and education.
Warriors, within this one NC General Statute, 'school' is embedded 44 times! Remember, much of these types of services before and since ESSA will tap federal and State Medicaid funding. It's been recalculated to be included in the education funds of Title 1 and others!
New MH (Mental Health) Information And Related Items:
Warriors, recently the Leadership Conference Education Fund hosted a webinar on school safety. Much of the conversation dealt with school discipline. There's quite a bit of language in ESSA which sets up what 'safe schools' should look like, too. From this webinar, the concerns from the Leadership Conference Education Fund (part of CivilRights.org) centered on the U.S. Dept. of Education's wavering stance on a 2014 School Discipline Guideline Document. The Fund (for short) noted all kinds of facts/figures during the webinar about bullying, discrimination and that we, as a nation need to keep the 2014 School Discipline guidelines. (*Note: from my archives, The Leadership Fund/CivilRights.org supported ESSA's passage into law and all that goes with it.)
(*Note: if you cannot get the 'webinar' link to display, try downloading and opening from there.)
How this is playing into the ESSA mandates is this: by ramping up the need for school discipline, you in turn ramp up the need for interventions as to WHY Johnny and/or Suzy are acting so negatively. The Fund is actually calling for MORE services in schools to intervene with behavior management! The Fund is seeking out Americans who will challenge U.S. Dept. of Education to exercise more consistent control in schools when it comes to anything from 'minor infractions' to violence.
Warriors, as the mental health grab continues on our families and students, 'minor infractions' are the first step into labeling a child as 'mentally in need on interventions'. When that label is attached the money to the schools increases! (*Note, listen to the interview with Kate Dalley)
From ESEA As Amended By ESSA:
We've proven the lies of ESSA before, but NOW it's more important than EVER!
Warriors, so there's no doubt about the mental health overreaches in ESSA. Check out the references below from the official U.S. Law books. It's ESEA (Elementary and Secondary Education Act of 1965) as Amended by ESSA, (Every Student Succeeds Act of 2015).
Page 69, 'school based mental health'
Page 71, LEA (local education agents) and funding for school based mental health via tiered school wide systems. Will include P3s (public private partnerships) and mental health assessments
Page 214, those 21st Century Community Learning Centers
Page 217, increases to include school psychologists
Page 219, mental health awareness
Page 220, school based mental health
Page 226, early identification of mental health
Page 227, mental health providers
Page 238, read for yourselves. It appears to suggest 24/7 monitoring
Page 281, Items D, F, and G (part of the 'school pipeline services') see the picture below.
Page 284, Item 7D (see the picture below)
Page 287, Full Service Community Schools
Page 439, Teachers mental anguish interventions
Items from Page 281, with emphasis:
Page 284, with emphasis (*Note: read ALL of Page 284):
The NIH's BRAIN Initiative:
The NIH is short for National Institutes of Health and is part of the U.S. Dept. of Health and Human Services. Back in 2016, I had this screen shot in one of my articles exposing the BRAIN Initiative:
Why you should read that 2016 article: COBRE Grants, they're used in all the States.
Related is this article from 2016, where the 2017 federal budget winners were all oddly in health agencies with direct access to education, thanks to ESSA. Why this matters now:
what was started in 2017 hasn't gone away. It was in 2018's and will be in 2019's, too.
From 2017, this article of mine has several links to others and focuses on Congressional legislation to beef up biometrics (used in mental health interventions and assessments).
Why is this important NOW? Biometrics is to be used on every American, at every level of education.
The latest on the BRAIN Initiative from the NIH can be found here. By the way, BRAIN is short for "Brain Research through Advancing Innovative Neurotechnologies®"
However, look below at one of the distinct purposes of BRAIN.
This is from the BRAIN Initiative's 2025 Plan:
I urge you to look into the P3s the NIH has for the BRAIN Initiative. The international connections, and so much more.
From Innovative Schools ('innovation' is part of the student data raping mandates in ESSA):
The brochure is full of not only PBIS, but school discipline, 'whole child' learning and more.
Warriors, as I've stated before (and you can hear it on Kate's interview), I am NOT opposed to helping those who truly need mental health services. ESSA's mandates and the government intrusion create an environment where EVERYONE stands to be somehow mentally impaired! Our children have had ENOUGH of being 'test subjects' for what MAY or MAY NOT work in education!
Based on the evidence I have researched, I do not believe mental health overreaches belong in school, using taxpayer funds to combine education and mental health care. I do not believe our federal government should be misusing our tax funds for their idea of what a healthy, mentally balanced person should be. It is not their right, it is not their jurisdiction! If a child/student/or adult/student needs mental health care assistance, we should certainly help them get to the properly licensed and qualified health care professionals, not wannabe doctors or quasi professionals.
*Personal note: I'll be out of town most of this first full week of June 2018. I'll update you as much as I can via my Twitter account (@commoncorediva) or on Facebook. Please, take the time to really comb through this in-depth article. Find out what's happening in your State. Stand up and fight it! Share this information, we have all our children to lose if we are not aware of what's going on.

redpajama_set_name: RedPajamaCommonCrawl


Download Social Network App Concept Free PSD. This is a instagram style social network app which showcase user photo gallery and leaderboard Here are 5 elegant screens such as user login app screen, user registration, user profile, user timeline etc are the part of Social Network App Concept Free PSD, an enhanced social network app made for the iPhone. The app ui design is clean and modern with a lovely color scheme. Hope you like it. Enjoy!


My employer supports a book club. We recently read this book and I loved it. I currently have chronic lyme disease and it is very severe. I miss the days of no pain. I try to stay positive, and doing things for others makes me happy.


My guess is that the insiders are partially right. I think Apple will offer an episode or two from each show for free. Watching full seasons will require a paid subscription of some sort. That could be an Apple Music subscription, or a new package Apple will create for its TV shows.


Jossan's kittens turn 6 months!
Albert celebrated his first six months of life by dragging extra many things from the upper to the bottom floor. He probably thought THAT is why he got petted a little bit extra today, so he kept on working on earning some more praises!
Here is one picture of Sung (Alessandro) we got from his matte today. He is a blue point Siamese and lives in Malmö.
Here is a video of the blue beauty wrestling with Skeletor. Thank you so much, Ellinor for the picture and video!
Sung weighs 4 gk now, Tjabo (Antoine) 3,8-3,9kg and Gusten 3,4kg! Big kittens! Alfred got his first snowball as a present from the little girl he lives with and talked a lot while sitting next to it in the bath tub.


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Domestic manufacturing businesses carry with them tremendous tax planning opportunities that most small to medium-sized businesses aren't taking advantage.
On the accounting side, manufacturers must keep track of raw materials, work-in-process, and finished goods in order to properly calculate financial standing and performance.
Further, cash management is paramount in keeping the organization healthy.
Manufacturing Deduction (pre-2018)
An important tax benefit for manufacturers is the domestic production activities deduction (DPAD), also known as the manufacturing deduction. The deduction is equal to nine percent of the lesser of the taxable income or qualified production activities income (QPAI). The deduction is available if a business has income from the rental, sale or other disposition of tangible personal property, buildings (but not land), computer software, and other products. The products must have been manufactured, produced, grown or extracted primarily in the United States. The deduction is also available for income from certain services, such as engineering and architecture. The deduction is reported on Form 8903, Domestic Production Activities Deduction.
(DPAD has been replaced with the more generous Qualified Business Income Deduction (QBID))
Depreciation - the write-off of the cost of an asset - is an essential element of tax accounting for a business. Property is depreciable if it is used for business, has a useful life exceeding one year, and may wear out or lose value from natural causes. Property that appreciates in value can still be depreciated if they are subject to wear and tear. Depending on how much income is generated by the business, the general goal in taking depreciation is to be able to write off property over the shortest period available, based on the property's useful life. Most property is depreciated under MACRS, the Modified Accelerated Cost Recovery System. However, rather than claiming depreciation deductions, intangible property is amortized under Code Sec. 197. Taxpayers can also use cost segregation studies to reduce the period over which specified assets must be depreciated.
Special tax provisions provide accelerated write-offs of assets. These include bonus depreciation and the Code Sec. 179 expensing election. Depending on the current state of the law, companies claiming first-year bonus depreciation may be able to write off 50 percent or more of an asset's cost, in addition to the deduction allowed under MACRS depreciation. The expensing election allows a company to write off the entire cost of an asset up to the limit in the tax code. For 2013, the limit is a total of $500,000. If Congress does not extend this provision, the limit will drop to $25,000 in 2014.
Accounting - Repair Regulations
To accelerate deductions and avoid having to depreciate asset costs over a period of years, companies may treat certain costs of maintaining its assets as repairs or maintenance, generally deductible in full in the year paid. In late 2013, the IRS issued so-called "repair regulations" that explain when taxpayers must capitalize costs and when they can deduct expenses for acquiring, maintaining, repairing and replacing tangible property. The final regulations take effect in 2014, although taxpayers can elect to apply them to 2012 or 2013. The regulations have many provisions that enable taxpayers to deduct their costs more easily and that reduce the need to maintain depreciation schedules. These provisions include the de minimis expensing rules, the write-off of expenses for materials and supplies, the deduction of recurring maintenance costs, and the replacement of building systems.
Accounting - Inventories
Taxpayers that produce merchandise and goods for sale are required to account for raw materials, supplies, work-in-progress and finished goods that comprise the items being manufactured. Taxpayers required to use inventories generally must use the accrual method of accounting. Accounting for inventories must reflect the best accounting practices of the taxpayer's trade or business and must clearly reflect income. Permissible inventory accounting methods include FIFO (the first-in, first-out method); LIFO (last in, first out) and average cost. Some taxpayers may also use the lower of cost or market (LCM) method.
Research Credit
Companies may claim the research tax credit for increased research expenditures in business-related activities. The credit generally is equal to 20 percent of the increase in qualified research expenses over a base amount, although there is an alternative simplified credit (ASC). The research credit has been extended for one or two years at a time since the 1980s and currently applies through 2013. It is expected that Congress may simply extend the credit for another year, to avoid the high cost of making the credit permanent. The credit is not available for research activities conducted after the beginning of commercial production of a business component.
Investment Tax Credit
Companies are allowed to claim an investment tax credit (ITC) for particular expenditures. The ITC includes certain energy credits, the rehabilitation credit, and the therapeutic discovery project credit. In some cases, taxpayers can claim the credit for progress expenditures; otherwise, the credit may be claimed for the year that the property is placed in service. The taxpayer's basis in the property must be reduced when the taxpayer claims the credit. A credit that is disallowed for the current year may be carried back one year and carried forward for 20 years.
We have highlighted only some of the many federal tax laws that impact manufacturing companies. Every business is unique and has particular tax considerations. Please contact our office so that we can set a time to discuss your business in more detail
Research Credit Under the PATH Act of 2015
The Protecting Americans from Tax Hikes (PATH) Act of 2015 modifies and makes permanent the credit for increasing research activities (research credit). The PATH Act also adds the research credit to the list of general business credit components designated as "specified credits" that may offset alternative minimum tax as well as regular tax, effective for tax years beginning after December 31, 2015. In addition, a qualifying small business may make an election to apply a specified amount of its research credit for the tax year against the 6.2% payroll tax imposed on the wages that it pays to its employees.
When it was first enacted in 1981, the research credit was to terminate after four and a half years. However, it has been extended several times over the years, and was allowed to expire at one point without a retroactive extension back to the prior termination date. The latest extension applied to any amounts paid or incurred for qualified research and experimentation before January 1, 2015. Manufacturing associations lobbied to make the credit permanent. In making long-term plans for research projects, they can now be assured that the tax incentive will continue to be available.
The research credit was provided to encourage taxpayers to increase their research expenditures and is the sum of the following three components:
20 percent of the excess of qualified research expenses for the current tax year over a base period amount;
20 percent for basic research payments to a university (or other qualified organization) in excess of a qualified organization base period amount (available only to C corporations); and
20 percent of the amounts paid or incurred by a taxpayer in carrying on any trade or business to an energy research consortium for qualified energy research.
Alternative Simplified Credit
Taxpayers may elect an alternative method to calculate the research credit amount using an alternative simplified credit. Under the alternative simplified credit method, a taxpayer can claim an amount equal to 14 percent of the amount by which the qualified research expenses exceed 50 percent of the average qualified research expenses for the three preceding tax years. If the taxpayer has no qualified research expenses for any of the preceding three years, then the credit is equal to six percent of the qualified research expenses for the current tax year. If the taxpayer makes the election to use the alternative simplified credit method, the election is effective for succeeding tax years unless revoked with the consent of the IRS.
Payroll Tax Credit For Research Expenditures
For tax years beginning after December 31, 2015, a taxpayer that is a "qualified small business" during a tax year may elect to apply a portion of its research credit against the 6.2 percent payroll tax imposed on the employer's wage payments to employees.
The payroll tax credit portion of the research credit is equal to smallest of the following:
An amount, not to exceed $250,000, specified by the taxpayer in its election to claim the credit;
The research credit determined for the tax year (determined without regard to the election made for the tax year); or
In the case of a qualified small business other than a partnership or S corporation, the amount of the business credit carryforward under Code Sec. 39 from the tax year of the election (determined without regard to the election made for the tax year)
Under Code Sec. 39, an unused general business credit, of which the research credit is a part, may be carried back one year and forward for twenty years. The payroll tax credit portion of the research credit for a tax year may not exceed the amount of the general business credit that may be carried forward after carryback, determined as if the election to claim the payroll tax credit had not been made. This means a taxpayer must first apply its general business credit, including research credit, against regular tax liability and, for component credits of the general business credit that are specified credits, including the research credit, against alternative minimum tax liability. An excess is carried back one tax year. The payroll credit is limited to the amount that remains available for carryforward after carryback.
The payroll tax credit portion may only be applied against the taxpayer's 6.2 percent share of payroll tax liabilities and may be carried forward indefinitely against future liabilities if necessary, as explained below. Any payroll tax credit that is unused in a tax year may not be treated as a general business credit that may be carried carryforward and applied against regular and minimum tax liabilities in future tax years.
A taxpayer has a $35,000 general business credit in 2016, which includes a $25,000 research credit computed without regard to the payroll tax credit. The taxpayer's regular tax liability in 2016 is $15,000 and it has no alternative minimum tax liability. The taxpayer's 2015 tax liability was $5,000 and it had no alternative minimum tax liability in that year. After offsetting 2016 and 2015 tax liability, the taxpayer has a $15,000 general business credit carryforward to 2017 without regard to the election to claim a payroll tax credit. The maximum payroll tax credit that may be claimed in 2016 is $15,000 since this amount is less than $250,000 and the $25,000 research credit determined for the year of election without regard to the payroll tax credit.
The election may be made five times (i.e., for any five tax years). In determining the number of times that the election has been made, elections made by any other person treated as a single taxpayer with the taxpayer are taken into account.
Qualified Small Business Defined
A partnership or corporation (including an S corporation) is a qualified small business during a tax year if its gross receipts are less than $5 million and the partnership or corporation did not have gross receipts in any tax year preceding the five-tax-year period that ends with the tax year of the election.
A taxpayer other than a partnership or a corporation, e.g., an individual, is also a qualified small business during a tax year if the taxpayer's gross receipts for the election year are less than $5 million and it had no gross receipts in any tax year preceding the five-tax-year period that ends with the tax year of the election. Gross receipts for this purpose are determined by taking into account gross receipts received by the taxpayer in carrying on all of its trades or businesses. An organization exempt from tax under Code Sec. 501 is excluded from the definition of a qualified small business.
Election Procedure
The election must specify the amount of the research credit to which the election applies. The election deadline is on or before the due date (including extensions) of the qualified small business's income tax return or information return and may only be revoked with IRS consent. In the case of a partnership or S corporation the election is made at the entity level.
Claiming the Credit
A qualified small business taxpayer making the payroll tax credit election claims a credit against its payroll tax liability for the first calendar quarter which begins after the date on which the taxpayer files its income tax return for the tax year of the election. Deductions allowed for payroll taxes are not reduced by the amount of the payroll tax credit
The payroll tax credit applies to tax years beginning after December 31, 2015. The credit, therefore, may be claimed against the payroll tax liability for the first quarter beginning after the date on which taxpayer's 2016 return is filed (e.g., July - September 2017 quarter for a calendar year individual filing 2016 Form 1040 on the April 15, 2017 deadline).
The IRS is expected to release additional guidance on aggregation rules; recapturing the benefit of the payroll credit if there is a later adjustment; and efforts to minimize compliance and record-keeping. If you are interested in claiming the research credit, we would like to discuss the requirements with you in greater detail. Please contact us at your earliest convenience to arrange an appointment.
DOMESTIC PRODUCTION DEDUCTION (PRE-2018)
Beginning years after December 31, 2017, the Domestic Production Activities Deduction has been suspended. However, most taxpayers who previously qualified for this deduction will now be able to take advantage of the new Qualified Business Income Deduction under Code Sec. 199A. More info to come soon.
Code Sec. 199: Benefits and Burdens
The Code Sec. 199 domestic production activities deduction (DPAD) can be particularly beneficial. The deduction equals nine percent of income from the manufacture or production of qualified property. Qualified property generally is tangible personal property.
The taxpayer must own the property while it is being produced. While ownership is not an issue in many cases, it is important for taxpayers that enter into a contract manufacturing arrangement. In a contract manufacturing arrangements, one party contracts with another, unrelated party to produce the property for which the deduction is claimed.
Ownership depends on who the benefits and burdens for the property, at the time that the property is manufactured or produced. Determining benefits and burdens depends on all the facts and circumstances. Recent developments have spotlighted the issue of benefits and burdens under Code Sec. 199. These include a Tax Court decision, ADVO, Inc., 141 TC No. 9 (2013), and an IRS Large Business & International Division directive, LB&I-04-1013-008 (2013).
The courts have developed at least eight factors for determining benefits and burdens. The Tax Court in ADVO applied evaluated these factors and determined that the contract manufacturer, not the taxpayer who ultimately sold the product, had the benefits and burdens of ownership at the time the property was produced. The court noted that the contract manufacturer held legal title to the property; was required to manufacture the property; had possession; enjoyed the economic gain or had the risk of loss from the sale of the property; controlled the details of the production process without supervision or management by the taxpayer; and was the party intended to manufacture the property. Therefore, the contract manufacturer was entitled to the Code Sec. 199 deduction, not the taxpayer who ultimately sold the product to customers and clients. This decision was a solid win for the IRS.
IRS Examiners
IRS examiners have historically used a four-factor test to determine benefits and burdens, gleaned from court cases, regulations, and internal IRS guidance (directives): who controls the details of the manufacturing process; who bears the risk of loss or damage during the manufacturing; who has the economic risk of loss from the sale of the property; and who has legal title to the property during the manufacturing process.
Only party can claim the Code Sec. 199 deduction. The IRS has noted that in a contract manufacturing arrangement, both parties may have some indicia of ownership. It may not be clear which party is entitled to the deduction. The IRS does not want to be whipsawed, where both parties claim the deduction for the same product at the same time.
Certification By Taxpayers Under Audit
To address this problem during an IRS audit, the Large Business & International Division has developed a procedure that allows the parties to the contract manufacturing arrangement to decide between themselves who will claim the deduction. The IRS believes this will save resources for both the taxpayers and for the government.
To claim the deduction, the taxpayer must submit a statement explaining the basis for its claim of benefits and burdens and must certify that it can and will claim the deduction. The other party to the contract manufacturing arrangement must certify that it will not claim the deduction. If the taxpayer follows this procedure, LB&I directs it examiners not to challenge the ownership claim. If the directive does not apply, the examiner (and the taxpayer) must apply all the facts and circumstances to determine who owns the property.
As you can see, the benefits and burdens issue can be particularly complex. Determining whether you have ownership of property for claiming the Code Sec. 199 deduction can be challenging. This firm stands ready to help you understand this question, interpret the factors used to determine benefits and burdens, and assist you with any ownership claims. Please contact our firm so that we can help you with this issue.
DOMESTIC PRODUCTION REDUCTION
QUALIFIED BUSINESS INCOME DEDUCTION
Section 199A


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Michael Phelps shares more info about his mental health issues
Michael Phelps was recently honored for the work he has done to call attention to the field of mental health when he was presented with the Morton E. Ruderman Award in Inclusion, and the 23-time gold medalist has continued to share his own experiences to raise awareness.
Phelps has partnered with an app called Talkspace, which gives users access to help from licensed therapists. On Sunday, he sent some tweets talking about what led him to seek help.
Did you know that one in four people around the world experience a mental health issue? I was one of them. That's why I've teamed up with @Talkspace this #MentalHealthAwarenessMonth –– to let you know that getting help is a sign of strength, not weakness.
— Michael Phelps (@MichaelPhelps) May 26, 2019
I struggled with anxiety and depression and questioned whether or not I wanted to be alive anymore. It was when I hit this low that I decided to reach out and ask for the help of a licensed therapist. This decision ultimately helped save my life. You don't have to wait for things
Phelps has also dedicated much of his work with the Michael Phelps Foundation to educating people on the importance of mental health treatment and overcoming the stigmas associated with it.
We have seen more and more prominent athletes open up about their mental health issues in recent years, with Kevin Love launching a similar fund to the one Phelps has and former NFL wide receiver Steve Smith speaking publicly about his battle with depression. There are few athletes in the world who are more recognizable than Phelps, which is why he's being applauded for his efforts.
Tom Brady reportedly 'eager' to mentor young quarterback
Miguel Sano moving to first base after Twins' signing of Josh Donaldson
Report: Heat interested in acquiring DeMar DeRozan, LaMarcus Aldridge
Titans DC Dean Pees announces retirement


text:
Q: Converting month number to datetime in pandas How do I transform a month number (float) to datetime in pandas with a format like 2010-01-01?
    date
0   1.0
1   2.0
2   3.0
3   4.0
4   5.0

Expected output:
    date
0   2010-01-01
1   2010-02-01
2   2010-03-01
3   2010-04-01
4   2010-05-01

A: Append year and month and convert to date time
pd.to_datetime('2010-' + df.date.astype(int).astype(str) + '-1', format = '%Y-%m')

0   2010-01-01
1   2010-02-01
2   2010-03-01
3   2010-04-01
4   2010-05-01

A: A simple solution can be to just add the year and day columns to the data frame, and call pd.to_datetime(df):
df = df.assign(year=2010, day=1, month=lambda l: l.date.apply(np.int)).drop('date', axis=1)
df['date'] = pd.to_datetime(df)

df = df.drop(['year', 'month', 'day'], axis=1)

print(df)

        date
0 2010-01-01
1 2010-02-01
2 2010-03-01
3 2010-04-01
4 2010-05-01

redpajama_set_name: RedPajamaStackExchange


In which Austin favorites June Julian, Katherine Altobello, Jeffrey Jones-Ragona, Stephen Burnaman, and Martha Mortensen Ahern present music to fit the season, featuring vocal solos, duets, trios, and piano duets from the likes of Wicked, Sweeney Todd, Dracula, Aida, and more.
Fri., Oct. 19, 7:30pm. Free, but RSVP.
The author, a native of Reykjavík, arrives in Austin to presents his novel showcasing the brutal elements of humanity and wilderness in Iceland's most desolate region.
Les Bijoux Burlesque invites you to "step into the world of cinematic sin, intoxicating femmes fatales, and all the glittering bright lights and intrigue of mid-century Hollywood," with burlesque doyenne Ruby Joule and the live big-band sounds of The Copa Kings.
Fri., Oct. 19, 8pm. $20-44.
How about a bit of Europe right here at home, citizen? Here are 16 new paintings by the popular artist, vividly depicting the streets of Croatia, Italy, and Paris.
Photographer Alec Byrne covered the rock and roll scene in London from the mid-Sixties through the mid-Seventies as a teenage freelancer for New Music Express and other publications during the height of London's rock revolution. Now, he brings his work to the U.S., with an exclusive show opening at this fine gallery in the Canopy compound.
Here's a close look at Ellsworth Kelly's six decades of printmaking practice, with the author of The Prints of Ellsworth Kelly: A Catalogue Raisonné and Richard H. Axsom of Wisconsin's Madison Museum of Contemporary Art.
The Chicago-based poet is in town to read from her newest collection. Bonus: Simone Muench and Katy Chrisler.


Can Spaniard become the first to win the Giro, Tour and Vuelta in the same season?
Alberto Contador partakes in a celebratory sip of bubbly en route to Paris.
For the third time in his career, Alberto Contador arrived in Paris wearing the maillot jaune.
Bjarne Riis believes Alberto Contador can win the Giro d'Italia, Tour de France and Vuelta a España in the same season, and become the first rider to ever complete a cycling Grand Tour Grand Slam.
Only five riders have won all three Grand Tours during their careers, and Contador is the last to complete the rare collection in 2008, when he added victories in the Giro and Vuelta to his first Tour de France victory in 2007. He has since won the Tour de France a further two times, taking his Grand Tour total to five in just three years.
Riis is convinced that Contador can make cycling history by winning all three in the same season, perhaps in 2012.
"I am convinced that we have not seen his full potential yet. It's obvious that we must go after the Tour de France but Alberto could win all three major races in a year, and I want be a part of that," Riis told Danish television when he announced that Contador had agreed to join his team and revealed that Saxo Bank would sponsor the team alongside SunGard in 2011.
"I'm not sure if it will be next year, but the ambition to do it in one of the next few years. And I believe that it can be done with him."
Contador has already confirmed that he will not ride this year's Vuelta a España but he could target all three Grand Tours if he decided to limit his goals early in the season and in the Spring Classics.
Contador has so far avoided setting any major goals for the future with Riis, saying, "Historically, Riis Cycling has always been successful, and together we will have the ability to play a very important role in the world of cycling in the years to come."
He is likely to say more on Tuesday evening, while riding a criterium in Castillon-la-Bataille, near Bordeaux.
Three Grand Tours in one year is "a dream"
Tour runner up says three Grand Tour wins "not possible"


text:
Presley may refer to:

Presley (also variants Pressley and Pressly), a surname and given name
Presley Branch, a stream in the U.S. states of Arkansas and Missouri
USS Presley (DE-371), was a John C. Butler-class destroyer escort acquired by the U.S. Navy during World War II
Presley, a pet male Spix's macaw that was repatriated to Brazil from the United States in 2002

redpajama_set_name: RedPajamaWikipedia


In Houseporn's final post on our three-part guide to Canada's top glamping sites, we share our top places for glamping in Eastern Canada with our more adventurous readers, especially those who love to get outdoors all year long!
Embrace Canada's winter climate with the following glamping sites that promise the ultimate -and most comfortable- outdoor winter retreat!
Ridgeback Lodge is situated on the beautiful Kingston Peninsula overlooking the Kingston Creek, Belleisle Bay, and Saint John River.
Saint John, New Brunswick's largest city and the second largest city in the maritime provinces, is just a short 35 minutes away.
Glampers at Ridgeback Lodge can find luxury in the cedar log cabin accommodations with wood stoves, covered decks, and amazing views! However, the latest accommodations at Ridgeback Lodge will have the adventurous already packing their glamping necessities. Geodesic domes - aka 'Dream Domes' - are the latest introduction at Ridgeback Lodge. Featuring a large bay window overlooking the 185-acre grounds - and comforts including a king-sized bed, wood stoves, luxurious bathroom and kitchenette - glampers can celebrate the forest landscape from the comfort of these architecturally unique domes.
One of our favourite amenities is the private wood-fired Japanese outdoor hot tub (in the image below) with room for two!
To book your reservations at Ridgeback Lodge, or learn more about their glamping accommodations, visit the Ridgeback Lodge website.
Cape Breton Island is located off the beautiful Atlantic Ocean. Filled with rich history, a lively music culture, and five nature reserves, glamping in Cape Breton provides an endless stream of activities and awe-inspiring views.
This glamping paradise boasts four yurts to choose from; three original, hand-crafted designs and one westernized version. Choose the Tan Cedar Yurt, Red Mongolian Yurt, the Blue Yurt, or the Green Yurt. Each boasts unique elements like a Cedar soaking tub, wood stoves, a tonal (similar to a sky light), with diameters ranging from twelve to twenty feet.
Glamping activities include hiking, canoeing, guided expeditions, wild life tours, and wellness retreats available throughout the year. An infrared sauna and the soaking tubs are our picks for keeping toasty this winter!
Book reservations at Cabot Shores and check out the Snow Much Fun Package for your winter retreat in Cape Breton!
Nestled into the Eastern Quebec mountainside near Gaspesie National Park, this 4-star lodge is open year-round with a variety of accommodations. We love their "ready-to-camp" formula which includes tent trailers and Huttopia tents. Yes, Gite du Mont-Albert offers everything a glamper could possibly imagine.
Seeking a unique glamping experience? The Huttopia tent sits on a wooden platform with canvas walls and roofing, with two bedrooms divided by a curtain wall with a common space housing camping-style furniture. These tents can be used as communal lodging for hikes along the International Appalachian Trail. How amazing is that?
This glamping site is ideal for the explorer who'd value a comfortable crash pad between hiking excursions. Or, perch in one spot where you can enjoy all the on-site amenities at Gite du Mont-Albert!
Activities at this resort include cross-country skiing, hiking, fishing, and wildlife observation. Take some relaxation time in the sauna or fire-side at the common indoor fireplace!
The glamping experience design company, EastCoastGlamping.ca, provides canvas tents (bell tents) to rent or buy with the hopes of meeting all your glamping needs, in any destination (they ship worldwide!). The company's blog supplies anything and everything glamping from Stone-Age bread recipes, East Coast Glamping blankets, 'Glampy Lists', and 'Tilly tales from the Road.' They go on to celebrate glamping as "cowboy teepees, buntings, and vintage fabrics" and after reviewing their glamping excursions, we tend to agree. The combination of DIY craft, over-the-fire recipes, and breathtaking maritime views are irresistible!
Images courtesy of East Coast Glamping Inc.
From geodesic domes, to yurts, huts and cabins, to owning your own glamping bell-tent accommodations, the east coast has plenty to whet every glamper's appetite!
For more Canada-wide inspiration visit Signature Luxury Travel & Lifestyle's 10 unique stays in Canada. and the ultimate glamping resource, Glamping Hub.
Oh, did you read our first of this series called "Houseporn's Introductory Guide to Glamping", where we explore glamping in Central Canada?
Or how about Houseporn's "Guide to Glamping: Canada's West Edition" if you're keen to see what the west coast glamping experience is like!


Shoreham College are the new under-11 ISA London South League girls' champions.
Youngsters from the college attended the tournament at Rosemead School in London and won all of their pool games to advance to a nail-biting final.
Shoreham College did not concede a goal for the entire tournament, winning the final 1-0 after penalties were awarded to both teams.
Sports coach Jude Liley said that she could not be more proud of the girls' determination and commitment, which was superb throughout the whole day.


Seven has won its first night all people for the week off the back of a 900,000+ audience for House Rules.
Nine was just 0.5 behind the leader, yet Nine managed to rank #1 with the biggest combined channel share. Gem had a good night with a share of 4.4%.
Another multichannel ranking well was ABC2 (also on 4.4%) with its football match between Sydney FC and Liverpool pulling an audience of close to 180,000.
TEN's MasterChef featured a team challenge, which kept the program ranking #1 for the night in the key demos.
Home and Away was down from its first two nights this week but it held above 700,000.
House Rules featured (another) confrontation between the teams and the audience loved it with a midweek crowd of 936,000 which is well up on last week's 807,000 on Wednesday. The show is promising more drama on Sunday with a walkout!
The Aussie Property Flippers were at work on the Goldie and western Sydney with 502,000 watching, which is close to last week's 525,000.
A Current Affair continues to perform well with just under 900,000, a small lift on last week's midweek audience of 861,000. The program looked at the chances of winning with Scratchies and then Trevor Long had advice for people selling old mobile phones.
Britain's Got Talent was flipped into the 7.30pm timeslot. It didn't challenge House Rules or MasterChef, but it did lift Nine's share in the timeslot after two weeks of The Last Resort.
Speaking of which, The Last Resort only screened in Sydney and Brisbane with 172,000 last night.
Other markets got the AFL Footy Show. Its combined metro audience was 239,000 with the Melbourne audience on 164,000 for the midweek appearance.
Steve Price on The Project is always a highlight and he was a good contributor last night. The 7pm audience of 627,000 also saw actor Jai Courtney.
MasterChef featured a team challenge and as it was sweet week it was about time chef Darren Purchese made an appearance. The red team were the winners in front of the metro audience of 845,000, which was down close to 100,000 week-on-week.
This Is Us followed with 439,000 and then it was Madam Secretary on 195,000.
Paralympian Kurt Fearnley was the guest subject on Anh's Brush With Fame. The penultimate episode of the second season did 512,000.
The Weekly With Charlie Pickering was on 587,000, almost bang on what the show did a week prior.
You Can't Ask That was inside the top 20 on 440,000.
The audience then halved to just over 200,000 for The Warriors.
Episode four of Tony Robinson's Coast To Coast did 289,000 at 7.30pm.
Two episodes of the new Fargo followed with an average of 131,000 for both.


text:
Knute Buehler 'giving consideration' to run for Rep. Walden's seat in 2020
Buehler released a statement on Tuesday after Walden announced that he would be retiring from politics at the end of his term.
Updated: Oct 30, 2019 2:40 PM
Posted By: Jamie Parfitt
BEND, Ore. — Former Oregon state representative and gubernatorial challenger Dr. Knute Buehler is considering whether to run for U.S. Representative Greg Walden's seat in 2020, according to a statement from his team released on Tuesday.
On Monday, Rep. Walden (R-Hood River) announced that he would not seek re-election in 2020 and would be retiring from politics at the end of his term in 2021. He has helmed Oregon's 2nd Congressional District since 1999.
Oregon is better for the leadership of @repgregwalden. Greg is a champion for small business and values of limited, effective government. Rural OR will miss his powerful and thoughtful voice. I am considering seeking the GOP nomination and how best to serve the people of CD2.
— Knute Buehler (@KnuteBuehler) October 29, 2019
"Oregon is better for the leadership of Greg Walden in Congress and Salem," Buehler said. "Greg is a champion for small business and the values of limited, effective government. Rural Oregon will miss his powerful and thoughtful voice."
Buehler, a Republican, served as a representative in the Oregon legislature between 2015 and 2019 — leading a district that roughly encompasses the city of Bend in central Oregon. In 2018 he mounted a campaign to unseat Governor Kate Brown, though Brown ultimately won re-election.
Since that race, Buehler's term in the legislature ended and he has not played a visible political role in Oregon — aside from donating $5,000 to a fund for Republican state senators who faced fines for the June walkout. Unlike Walden, however, Buehler has made no indication that he is done seeking office.
CONTEXT: Knute Buehler outlines gubernatorial campaign goals in NewsWatch 12 interview
"I am giving consideration to seeking the GOP nomination and how best to serve the people of Congressional District 2," Buehler said. "I will make a decision after visiting with Patty, my family, and supporters."
Oregon GOP Chair Bill Currier said on Monday that the party was "confident of having a strong nominee" to replace Walden in the 2020 election, though no Republican candidates have filed as yet.
Two Democrats, Raz Mason and John Holm, have declared their campaigns for the 2nd District seat.
Jamie McLeod-Skinner, a Democrat who challenged Walden in 2018, is currently running for Oregon Secretary of State — but her 2018 campaign, which was more successful than prior attempts to unseat Walden, has spurred some speculation that she could pivot toward the 2nd District.
"Representative Walden's decision to retire shows the power of our efforts to flip the House and establish accountability in Washington DC," McLeod-Skinner said Monday. "Since his announcement, I've received a lot of calls and I am in the process of returning them. I remain committed to protecting our democracy, building stronger communities, and safeguarding our environment."
Knute Buehler Outlines Governor Campaign Goals
Knute Buehler Drives into Boatnik on a John Deere Tractor
Knute Buehler announces campaign for Oregon's Second Congressional District
Republican Cliff Bentz takes Rep. Walden's seat, AP projects
Rep. Walden Introduces Klamath Infrastructure Improvement Act
Rep. Walden Commends Medford Veterans' Advocates
Local Students Honored by Rep. Walden
Rep. Walden Supports More Data Shared for Background Checks
Rep. Walden Discusses Short-Term And Long-Term Drought Solutions


text:
Q: Atualizar div em tempo real com php /javascript sem atualizar página A minha dúvida é a seguinte, supondo que eu tenho uma div e nessa div tenho um código php que diz que quando alguem entra na página envia um curl. O Que quero saber basicamente é se existe alguma forma dessa div estar constantemente em atualização para mal eu mude uma coisa exiba ou de x em x milisegundos envie o curl.
Obrigado

A: PHP é Server Side e Javascript é Client Side.
Não tem como rodar script php 'on the fly'.
Você precisa executar um Ajax quando quiser que essa CURL seja executada.
Veja se isso te ajuda:
$("button").click(function(){
    $.ajax({
         url: "demo_test.txt",
         success: function(result){
              $("#div1").html(result);
         }
         });
});


photo above, just click save to put these images onto your Laptop. Follow us upon google plus or keep this blog address, we try to pay for regular updates to the latest gallery.
Today many are looking for house design ideas, patio design, room design and house furniture. Hopefully the image gallery we gift to be the best quotation for you who are or are planning to construct a home as soon as a pretty and militant concept.
Related Post "Beautiful 20 Teal Patio Furniture"


It's never been easier to begin your personal journey of self-discovery and begin learning martial arts — simply enter your information into the form here to sign up for a FREE two class trial at Satori Academy of Martial Arts!
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* We value your privacy and will never share your information with anyone, ever!
Hi, I'm Nancy Walzog, the head of our Satori Academy NJ locations and I've seen literally thousands of peoples' lives changed forever through martial arts training.
In 2007, I teamed up with Dave Kovar, our founder and a world-renowned innovator in the field of teaching martial arts. We've created unique and inspiring martial arts programs for the entire family here in our local NJ communities of Edison, East Brunswick, Cranford and West Long Branch.
SELF-DEFENSE, FITNESS, & SKILLS FOR LIFE.
Our program is a unique blend of different martial arts styles that places a strong emphasis on personal development and empowers people of all ages to achieve their full potential. Satori Academy borrows the Japanese term for enlightenment, Satori, which symbolizes our goal for all our students, to be "in the moment, at your best."
We make martial arts so enjoyable you'll love coming back for more. Get started on your Free Two Class Introductory Trial and you'll see for yourself how we can help you or your child become your very best.
My daughter and I have been coming here for over 7 years. Great family atmosphere and the people there always make you feel welcome. I highly recommend Satori to all my friends and family.


text:
Jiri Henri Evenhuis (born 3 February 1973) is a Dutch industrial designer, based in Singapore.

In 1999, Evenhuis invented the world's first 3D printed fabric, for which he became internationally known. In 2003, the Fashion Institute of Technology in New York included Evenhuis's 3D-printed textile in their collection. Samples of the fabric have been added to many collections around the world, most notably to the permanent collection of the MOMA (Museum Of Modern Art) in New York.

Life and education
Evenhuis was born in Amsterdam but spent part of his youth growing up in Los Angeles. In 1980, he returned to Amsterdam where he later attended the Gerrit Rietveld Academy and graduated in 2000. He moved to Singapore in 2014.

Work

In 2000, Evenhuis co-founded Freedom of Creation (FOC) with Janne Kyttanen, a company that pioneered in 3D printed design. Through a co-operation with Materialise MGX, they created and commercialized the first rapid manufactured 3D products (lamps, shoes, bags and textiles).

In 2003, Freedom of Creation was one of the first to present a series of 3D-printed lights at the Salone del Mobile in Milan. For this, Freedom of Creation was heralded as the #1 exhibitor by Icon Magazine.

In 2004, Freedom of Creation was invited to exhibit at the Dyson showroom in Paris, for this event, Evenhuis designed the first 3D printed shoe 'FOC Paris'.

In 2004, Evenhuis was artist-in-residence at the European Ceramic Work Centre.

In 2005, Evenhuis left Freedom of Creation to pursue his career as an independent designer. However, his work in 3D printing continued to be exhibited. In 2008, Freedom of Creation exhibited a piece called 'Punchbag' designed by Kyttanen and Evenhuis at the Museum of Modern Art in New York.

In 2008, Evenhuis began a close collaboration with Quooker, the inventors of the boiling water tap, designing a.o. their award-winning taps.

Since 2014, Evenhuis has been based in Singapore working as an independent designer for international clients. He is also leading several start-ups. He has a functional and minimalist approach to design. His conviction 'form equals function' defines his work.

Recognition and awards
Evenhuis has won numerous awards throughout his career including Red Dot and Dutch Design Awards.

Over the course of his career, Evenhuis's work has appeared in countless publications, museums, galleries and exhibitions throughout the world. Venues include the Salone del Mobile Milano, 100% Design London, Dune New York, Maison et Objet Paris, FIT New York, MOMA New York and many others.

References

1973 births
Living people
Designers from Amsterdam
Dutch industrial designers
Gerrit Rietveld Academie alumni
Businesspeople from Amsterdam


Healthcare providers in Idaho frequently experience several challenges when attempting to manage employee uniforms. There can be a lot of work related to sizing, order entry and management and uniform distribution yet the resources and expertise to manage the process are often lacking. With a large employee base, additional challenges on the supplier side arise including embroidery and processing lead times, product shortages and delays, and general organization and responsiveness. Local suppliers often propose solutions that require pre-decorated inventory to be stocked at their warehouse which adds cost and liability to your organization while still not always fixing the problems.
Fortunately, Boise Apparel has developed what we believe is the ideal solution for large healthcare providers who need a simple solution for employee uniforms that just works. We take your needs into consideration and determine the ideal brand and product line to suit your needs. Our custom website solutions have many options to allow employees or managers to directly enter their orders. Payment options can include vouchers, payroll deduction, direct bill, employee payment or any combination of these.
Contact Boise Apparel today to get the conversation started.


Future of US China relationship.
Comprehensive Measures of Intl Power vs Nations GDP.
Ambassador Roy also presented at the Shanghai Institute of Intl Studies before the AmCham Shanghai](http://www.amcham-shanghai.org/) presentation.
US may be distracted by domestic difficulties.
As China becomes more influential, why would China defer to the US?
Problem: – There will be a period where China is economically dominant, but the US is militarily dominant. – The problem is the period of time from the beginning to the end of this transition.
There is zero Int'l support for "containment" of China. Nobody is willing to go against China.
There is no inherent reason for conflict with China.
"China Telecom" high-speed Internet service in Shanghai is actually quite good, much better than anything else I've used in Mainland China during six years of extensive travel here, but I noticed ads started popping up on pages that I'm certain never had ads before. Moreover, the ads all look the same.
I did a bit of searching, and some Chinese users have came to the same (irritated) conclusion as I, that China Telecom (中国电信) is actually inserting these ads into 3rd party web pages, without any regard for the original content of the page.
Fortunately, it seems that "ct10000.com" is on the FireFox AdBlock Plus black list, so I've installed the FireFox AdBlock Plus plugin to prevent these China Telecom ads from popping up.
I spent quite a bit of time writing about the Chinese Real-Estate bubble in 2009-2010. Back in 2005, the bubble (based on affordability ratios) was already evident, but post Gov't stimulus boondoggle, the bubble turned into a super-bubble. Sometime in late 2010, I had written everything that I really had to say about it, and since there's no equivalent of Chinese-CDS that I could find to buy and make some cash on the impending real-estate meltdown, I could only sit back, think about other things, and wait for the inevitable.
Jan 2010 – China Bubble? Jim Rogers "No". Jim Chanos "Yes".
Most interesting notes from two years ago?
This is exactly what China needs to worry about – when the debt is unwound, what will keep the brakes on the descent.
The 2009 "Expand Domestic Consumption" (扩大内需) policy of China has been a newspaper success around the world, however, I'm inclined to think the result will be exactly what was experienced in Japan: "succeeded only in inflating the national debt".
So here we are. The music has stopped. Let's see who sits down, and who doesn't. In the long run, this is a very good thing for the Chinese economy. Every day earlier means less mis-allocated resources to re-allocate.
Could the technocrats have planned this all along, as a way to force wealthy Chinese to provide financing to develop new housing for the rest of the nations citizens, and crash the market enabling those less affluent citizens to buy up the houses at effectively subsidized prices?
Before you start looking for an apartment anywhere, the first step it to set your budget.
2 because the unit was purchased after 2008, you can probably find a 2005 unit of identical location and near identical quality for about half the price, as the land lord would have only paid 25,000 RMB/m².
Obviously there is a status benefit, particularly important in China, associated with the higher rent location – but if you're simply looking for a great location and a great value, you're best of looking for someplace built between 2000-2005.
Next, DO NOT GIVE UP, DO NOT GET DISCOURAGED. Each time I've found an apartment that I really liked, I searched for two weeks, looking at 50 different apartment units, before finally settling on one that I like. No single agent will take you to so many places, but there's an easy work around.
First, decide approximately which neighborhoods you would consider living in, probably something in proximity to your work, your social circle, or your preferred transit option, and then walk around on the neighboring streets looking for real estate agents. Agencies are local, and even though they can access their shared database throughout the city, they'll often have the key to the units you want to see at an office near by.
These are the obvious things – what about not so obvious things.
Shanghai is extremely cold in the winter. If you haven't lived here yet for an entire winter, you really have no idea how cold it gets. Most importantly, when you're outside with heavy clothes the Shanghai winter is OK, but when you come home, stop moving and remove your down jacket, you're in for a horrible surprise. Shanghai has high humidity, between the low temperature and the wind, it's possible that you'll never feel warm at home.
First thing, make sure that you're apartment has THERMAL PANE (double pane) windows. I've found some amazing apartments with beautiful views, but rooms full of big, sliding, single pane windows provide approximately zero insulation value.
My advise, forgo the most breathtaking, all glass walls, in favor of more moderate window placement.
If you can find a place with either heated floors (地暖) or boilers/radiators (暖气), then you've hit the jackpot. These systems burn natural gas (煤气) so while they provide heat that doesn't dry the air, they also will save you thousands of RMB/month if you leave the heat on.
Depending on your personal situation, you may or may not need a tax receipt. If you do not need one, expect to save about 5%, or conversely, if you do need one, expect to add 5%. For rental properties, there is no "standard" of whether or not a tax receipt is or is not included in the asking price. You need to inquire.
Under normal market terms, the association fee (物业费) is to be paid by the landlord, not by the tenant. If the land lord wants to fight about who is responsible for the association fee (物业) then you've probably found a real cheapskate and will probably run into other problems down the road.
Normally you will only be responsible for: Water, Electricity, Gas and Internet (水电煤及宽带).
Throughout Shanghai, a large percentage of the landlords are from Wenzhou. Almost all are absentee landlords and they generally take zero pride in maintaining a quality apartment, or providing a fair value. They are generally real estate speculators, and are generally horrible land lords. If anything breaks, do not expect your Wenzhou land lord to do a respectable job making repair.
On the other hand, land lords that have an overseas connection are generally fair and win-win oriented. The stronger that overseas connection, the better I've found it is to work with them.
Bottom line, if the land lord is from Wenzhou, a big minus. If they went to school overseas, a big plus.
5. WHY NOT THREE YEAR?
Whenever possible, I would recommend signing a three year contract. Inflation in China, particularly in Shanghai is out of control. Signing up for a longer contract is beneficial for the land lord, they know that the apartment is not at risk of sitting empty, but more importantly, it protects the tenant against annual rent increases. Use a longer term as negotiating leverage to get the lowest possible price, and lock in that price for as long a period as reasonable.
Moreover, if you know you'll be in a unit for three years, it's reasonable to make some improvements to the unit, without being concerned that you're simply giving your land lord leverage to raise the rent a few months later.
For example, if you sign three years, and spend 20,000 RMB on repairs, that only works out equivalent to the land lord raising rent by 555 RMB/month.
You'll also save paying out the AGENT FEE if you decide to move.
I've even heard of cases where the tenant is to pay 2-months fee to the agency, but I would suggest you walk away immediately if your agent tries something like that.
The best case scenario is that the landlord + tenant combined pay 1-month of rent to the agency.
As the tenant, the lower you can negotiate the fee, obviously the better. Depending on your style, you may or may not want to negotiate it up front. If the agent that showed you a unit that you happen to really like seems to not be operating in your interest, and tries to charge you more than 50%-month worth of rent, then you may consider telling one of the other agents that you've been working with about the community/building/unit number, and they can look it up and broker it for you. This is a bit devious, so you should only resort to this sort of thing if your agent is simply doing the minimum amount of work possible and not working in your best interest.
It's also important to understand exactly what the agency is responsible for delivering. There are a lot of lazy agents that simply pick a few nearby units that seem to be at the top of your price range (therefore maximizing their commission), take you for a quick look, and pressure you to sign the contract.
There are also excellent agents that will spend hours going through the listings databases plus their own network of contacts to find a unit that really matches what you're looking for.
Some agents provide amazing after sales service. If there is a problem, you call them, rather than the landlord, and they will help you to resolve it. If there is some repair or customization that you would like to do, they'll help find people to do it.
Finding a hard working, intelligent agent makes a big difference.
Sometimes an apartment gets sold right out from under a rental tenant. You should ask the rental agency if this apartment has ever been listed for sale before signing a contract. If the apartment was listed for sale, then the owner isn't committed to holding onto the property and you are at high risk of having it sold out from under you.
Best of luck trying to get the "no sale" clause added to the contract. Standard is about 30 days, and as long as the apartment hasn't previously been listed the risk is low, but at least it gives you a bargaining chip to use with the land lord.
8. INTERNET: Slow or Slower?
Most apartment units in Shanghai only have 1MB or 2MB "broadband" connections, but some units quality for 10MB connections. If you use the internet extensively, it's worth giving China Telecom (中国电信) a call at 10000 (一万) and asking which type of service is available in the unit that your considering.
When handing over the keys, the land lord should give you the most current utility bills (water, electricity, and gas) and explain the current account situation. If the bills are not yet paid, then you can deduct that amount from your rent and pay it to the utility company. If the bills are over-paid, then your expected to pay the difference to the land lord.
Normally all apartments in Shanghai come furnished, so the land lord will provide you with a printed sheet showing each of the items that they have provided (ie. tv, refrigerator, microwave, bed, etc), a bit like a physical inventory sheet for a warehouse. You're responsible for making sure all of these items are retuned to the land lord when you leave, else it will be deducted from your deposit. If you want to get rid of any items in your apartment, make sure that your land lord has some location where they can be stored. Often times the land lord does not have any such location, so if you have a lot of possessions of your own to bring in, be careful to avoid apartments that are "over furnished".
Normally all apartments in China are "Pay Three, Deposit One" (付三押一) meaning that on day one, when you want to get the keys, you'll need to bring cash for four months worth of rent, plus the fee payable to the agency. The agency fee could be as low as 25% of one month, and as high as 200% of one month. Also, the higher the monthly rent, it has a big impact on the actual amount of money that you need to turn over to get the keys.
There are lots of websites that you can use to research possible apartments, but be advised that the "for rent" pages of these sites are full of bait-and-switch tactics, outright lies, and stale listings that have already been listed. Consider the risks when looking online, and once you zero in on a few areas that you like, just look for the actual real estate broker offices in that area.
There are also english language oriented services, but I would avoid these unless your not concerned about paying a premium price for an agency fee.
Of courses there are many many places to choose from, but these are a few of the more centrally located places that still have very good subway access to nearby communities.
Sidney Rittenberg came to China in 1944, after 2 years studying Chinese at Stanford. He lived in China from 1944 – 1949 (5 years) and was then imprisoned for 6 years (1949 – 1955). During the Cultural Revolution, Twelve years after his release (total of 23 years in China) he managed to take control of China Radio International (CRI), and publish the following article in the People's Daily.
11 months after this article was published, Sidney was imprisoned again, from 1968 – 1977 (9 years). After his release in 1977, Sidney continued living in China for 3 more years (Total of 36 years, 16 in prison), and in March of 1980 he returned to the United States.
I've met few Chinese people who speak, read or write Chinese as well as Sidney – and it's hard to imagine any other person not exposed to Chinese during their childhood attaining his level of fluency.
Bottom line, even after 6 years in China, I had to check my dictionary several times on reading through Sidney's People's Daily article: Chinese Cultural Revolution Opens Leadership Channel for Communism.
Chinese Income Gap – Problem?
If you spend any amount of time in any of China's cities, it will not take long to notice that there are MANY WEALTHY PEOPLE and MORE POOR PEOPLE. China obviously has a massive population – so you get a chance to see more people in a short period of time that almost anywhere else.
Western strategists continually write about Rural vs Urban China, often writing about these in terms of Rich vs Poor China. Then they equate the current rural condition with Mao's peasant led rebellion that founded the People's Republic of China back in 1949.
For whatever reason, pundits are always looking at the LAST PROBLEM, and when they don't have a deep understanding of the situation, pundits like to make analogies to Chinese history.
WE FOCUS ON THE WRONG GAP: China does have a rich poor gap that must be improved – but it's not the rural/urban or even the rich/poor gap. It's the middle class/rich gap.
CHINESE HISTORY ISN'T SPECIAL: China's history is almost meaningless in trying to understand modern China. What's happening on the ground today in China has as little in common with the Mao era as the Civil War does with modern America.
Today there was an article in StratFor (Strategic Forecasting) that focuses on the gap between China's rich and poor. The article is titled: China Political Memo: A Growing Gap Between the People and the Elite.
A recent survey conducted at several top universities in China, including Peking University (PKU) and Tsinghua University, shows that the percentage of rural students enrolled at those institutions has dramatically declined over the past two decades. At PKU the percentage dropped from more than 30 percent in the 1990s to about 10 percent today. The numbers are similar at Tsinghua and other more selective Chinese universities. The most obvious reasons for this decline include China's rapid rate of urbanization and the increasing number of job opportunities available to the rural population. Still, the decline is a worrisome sign that opportunities for China's rural population to attain higher social status may be narrowing. The survey findings also reinforce an already evident trend: that social mobility in China is not as fluid as the country's economic development might suggest.
Good. We're focused on social mobility. Educational institutions are a big part of social mobility – especially access to the most elite institutions.
You can read the original China Daily article: Rural Students Deserve Better.
The rural Chinese population has been experiencing severe brain-drain for the last 30 years. In 1982, China was 20% urban, and only 26% urban by 1990. Today, China is over 50% urban. By 2035, it's expected to be 70% urban.
Based on the numbers given in 1990 and today – the admission numbers should probably be closer to 15%. But that's without factoring in the "brain drain" that has already happened in the country side. The smartest, the most ambitious, the most motivated have long since left this pre-industrial farming communities, and the ones that are born onto these farms try to get out as fast as possible.
So – it's not a black and white issue – from an efficiency standpoint – to say that more farm students should be enrolled then are already being enrolled.
On the other hand, unrelated changes such as improving the legal system, tax system, and real estate market would probably do more to strengthen the country. How much does the unreliable legal system do to keep people from working with those outside of their network?
In any society, even an ideal one, social stratification is inevitable. But for a modern society to prosper and grow it must minimize barriers to economic advancement. Otherwise, gaps will widen among the social strata, creating potential resentment and instability at the lower levels. In China, the traditional path to a better life was the imperial examination system (ke ju), which began in the 7th century during the Sui dynasty and was open to anyone who demonstrated sufficient intelligence and drive, regardless of social status. Ke ju selected the most promising administrators for the state bureaucracy. As such, it served for centuries as a portal through which smart and hard-working youth could become part of China's political class. This transformation could greatly change the life not only of the individual aspirant, but also his entire family. Cancellation of the imperial examination system in 1905, during the Qing dynasty, cut off this mode of access. In the 1950s, the division between the people and the ruling elite was reinforced with the introduction of the hukou system, a resident-identification program that created an official division between rural and urban dwellers.
This is a typical example of bias #2 – Chinese History isn't special. What does the "imperial examination system" have to do with modern China? The exams could be taken by male adults, and the last exam was given in 1905 – meaning that the test taker had to be born before 1890. The imperial exams were a test. "Gaokao" was a test. The SAT is also a test. Why would we assume that "Gaokao" has more connection to the imperial exams than it does to the SAT?
The biggest beneficiaries of the system have been urban dwellers, who have greater access to employment, social welfare, education, medical care and housing than their rural counterparts. Despite years of campaigning by the state for hukou reform and a more equitable distribution of benefits, little has been achieved. If anything the disparity seems to be widening, which makes the findings of the recent university survey all the more troubling.
Of course the industrialized (ie. urban dwellers) are the beneficiaries of modern China – because they are more productive in the urban environment. Their farming jobs are easily replaced with the capital equipment used on American farms – equipment that allows 1% of Americans to work in agriculture.
One of the few portals left for upwardly mobile youth in China is the college entrance examinations (known as gao kao). The gao kao system is intensely competitive, allowing qualified applicants regardless of pedigree an opportunity to enter a university (usually in an urban area), earn a degree and find a well-paying job. While the system falls short in many ways — stipulating, for example, lower quotas for rural applicants than their urban counterparts and thereby further widening the gap — it remains the most efficient path toward the elite class, both politically and economically. And this, much like the imperial examinations once did, helps to anchor stability and, to some extent, secures the power of the elite class. While an expanding educational system was once seen as a great leveler of modern China, a growing imbalance in the distribution of resources between the country's rising middle class and their less privileged rural counterparts is making it harder for rural youth to move upward. College tuition and fees are becoming less affordable. Many of the top universities choose students based on their acquired specialties — for example, music or technology — which wealthy students are better able to develop. This hurts rural students, who are more likely to have attained high scores through hard work. Meanwhile, many selections are based on personal networks, which further impedes poor students. The result is a narrowing of options for rural youth, the brightest of whom may not have enough money or the right connections to get into the top schools. Barriers are also being raised by the increasingly close connections between China's political elite and business elite, both urban based. As it becomes harder for China's rural population to break through these barriers, it could lead to growing grievances over inequality and intensifying social unrest — Beijing's greatest fear. Therefore, Beijing may need to work to increase access, creating opportunities for the country's massive rural population.
Yes, it's sad anytime someone is under-utilized. In 1982, 75% of Mainland Chinese were subsistence farmers. Today it's less than 50%. Seems reasonable to believe that the 50% that are still subsistence farmers are probably not much better off than they were in 1982 – because they are no more productive than they were in 1982. However, if they want, then can go get a job in an urban area. They can work in the factory, and their kids can get a shot at really integrating into that urban area. Unless the government makes a mess of inflation – there was 100% inflation leading up to the 1989/6/4 incident – the farmers will be fine. They know their future awaits them in the city when their time comes. If not them personally, their children or grandchildren.
The bigger problem is that the wealthy/elite are very entrenched, and getting more entrenched by the second. The far more interesting survey for Tsinghua and PKU would be: what is your parents net worth? or what bureaucracy do your parents run?Knowing how relationships and favors work throughout China, I would be very pleasantly surprised if these numbers were anything like a representative (meritocratic) representation of urban China.
The Chinese Middle class has average incomes around $10,000 USD/year. Meanwhile, China has more than 1.11 MILLION households with net worth over $1,000,000 USD. Houses in most urban areas of China can not be purchased by the "middle class" with the current middle class income:home price ratio.
It's not the barrier between the poor and the middle class that China needs to worry about – this is a barrier that the motivated can easily overcome. It's the barrier between middle class and wealthy that they need to worry about — because the smart, ambitious, but frustrated — those are the ones you've got to worry about.
About Us: The "ECO" Chinese language website was established in 2006, it is <The Economist> magazine's hobbyists homeland, made up through the power of Chinese people all over the world translating every issue of The Economist's brilliant articles. The Economist was founded in September 1843 by James Wilson, and has stood alone with it's pro globalization prospective. The economist was founded to take part in "a severe contest between intelligence, which presses forward, and an unworthy, timid ignorance obstructing our progress".
Kind of funny to watch the Chinese Black Market "economically" handling distribution for The Economist. See it for yourself: www.ecocn.org.
The Federal Reserve Balance sheet is to the Federal Government what Fastow's Loss Hiding "Raptors" were to Enron Corporation.
The Federal Government has a debt of at least $14.7 Trillion. Additionally, the Federal Reserve has a debt of at least $2.5 Trillion.
There is a simple way to avoid a sharp rise in the interest burden associated with a higher debt. The Federal Reserve Board can buy and hold the debt that is currently being issued by the Treasury to finance the deficit. The logic of this is straightforward. If the Fed holds the debt, then the interest on the debt is paid to the Fed. The Fed then returns the interest to the Treasury each year, meaning the net cost to the government is zero.
This technique is known as monetizing the debt.
Fed Gov't Debt ($17.7T) + Fed Reserve Debt ($2.5T) = $20T. Debt is already over 140% of GDP.
The important lesson here, is that the Federal Reserve Balance Sheet can continue to absorb an infinite amount of Federal Gov't debt, for Zero fee.
Enron created off balance sheet limited partnerships, these were named LJM1, LJM2 and Raptor I, I, III and IV. When Enron didn't have enough money, it would borrow money from these off balance sheet partnerships. When it lost money, it could hide those losses in these partnerships.
The Federal Government doesn't have enough money. Nobody wants to buy Treasuries to lend it more? No need to raise interest rates – just let the Federal Reserve hold the Federal Debt on it's balance sheet, and since profits of the Federal Reserve are paid to the Federal Government, nothing is really owed, so we can keep this cycle up indefinitely.
The more junk stored on the Federal Reserve balance sheet, the less likely anyone outside of the Federal Reserve will buy treasuries – yet each time the Fed buys, it intrinsically expands the dollar supply and thereby devalues the dollar.
The Chinese Central Bank is determined to store overpay for large piles of US treasuries, and the US Central Bank is also determined to overpay for large piles of US treasuries, and other Toxic assets.
Future borrowing needs to move from easily devalued national currencies to a more difficult to devalue trans-national standard. I mentioned Special Drawing Rights two years ago, and they were really a pretty novel solution to the US debt problem at the time. Once the Chinese and Japanese central bankers come to their senses, if the Treasury wants to sell debt to anyone besides it's Enron style Special Purpose Entity (the Fed), then it's going to have to denominate debt in something more stable.
Interesting SeekingAlpha article pointing out credit expansion as an often overlooked factor in developing market growth, and that when credit expansion stops, developing markets may stop developing.
It is almost taken for granted that many emerging markets will continue to experience higher growth rates than more established countries including the United States, the U.K., and most of the countries in Western Europe. However, it is usually assumed to be the result of a superior educational system, a more coherent set of cultural values, high population growth, vast natural resources, and numerous other factors–all of which are almost completely irrelevant to the issue of economic vibrancy. Let's focus on the single most important feature of emerging markets, which is the availability of credit. Developed markets have enjoyed relatively easy and plentiful access to credit in numerous forms for decades or longer–mortgages, credit cards, auto loans, installment payments, low money down payments, government-guaranteed borrowing, and numerous related institutions. In sharp contrast, much of the rest of the world was on a cash-only basis until just twenty or thirty years ago (or even less, in some 'frontier' countries including Colombia, Mongolia, and Uganda). If you live in an all-cash economy which suddenly begins to use credit, there will be an immediate surge in spending–and which will create a domino expansionary effect. When someone borrows money, that money quickly finds its way into the real economy. Over time, as that loan has to be repaid, this will have a gradual drag on the economy over a period of several years or more. However, the immediate impact is invariably positive. In any nation where most of the GDP growth is caused through the expansion of local businesses, as in China and India, the fact that many millions of people will suddenly have access to credit will almost certainly create double-digit increases in annual revenue for many sectors of the economy. This higher rate of growth can only continue as long as credit continues to become more readily available to an ever-increasing segment of the total population. Eventually, as in the developed world, a point of saturation begins to be approached. There are still those who do not have access to credit, but they will eventually consist primarily of those who are not creditworthy due to their limited personal circumstances, or the minority of those who simply refuse to borrow money under any circumstances. Once this saturation point is reached, further credit expansion slows dramatically. This has the immediate effect of causing lower rates of economic growth. In the longer run, the reality of widespread loans having to be repaid will have an even more negative effect on the economy, especially during times of recession when assets become less valuable, while loans are not diminished in magnitude. In relative terms, then, the loan-to-asset ratio of much of the population will dangerously increase.
The author makes a good point, especially scary if you consider many emerging markets drastically (100%!) under report their public debt numbers, but credit expansion isn't the only reason for growth in Asia. The more important, and more real story is productivity growth.
China has a good educational system, stable government, and talented, hard working citizens. No reason Chinese labor should be priced at 20% of USA labor, especially when Chinese blue collar labor is MORE PRODUCTIVE than US blue collar labor in many situations (environmental regulations, employee obedience).
Real-estate prices in China are already adjusted for 10-20 years from now when those prices hit parity, but still many medium/long businesses opportunities selling to the chinese consumer, particularly: Agriculture, Finance, Retail, Medicine, Health & Fitness.
China is an extremely low trust environment. As Fukuyama argues, Trust is an economic lubricant, reducing the cost of transactions and enabling cooperation.
Yet, in this ultra low trust environment, companies still have to offer financing terms to their business partners. The result, is that collecting the outstanding cash is very difficult, many payments are unable to be collected, and companies are often uncertain of their overall financial position. From Dec 1st until Chinese New Year, many Chinese companies are focused on collecting outstanding accounts. Books are typically closed on (Lunar) Chinese New Year.
They don't have much penetration yet, but Dun & Bradstreet (DNB) has partnered with Huaxia Bank to expand into China. (Huaxia is 20% owned by Deutsche Bank).
Every Chinese company having a D&B number would be a big step forward for businesses, and with Web 2.0 technologies, D&B should be able to leverage the Chinese business community to get an early read on which companies are growing, which are struggling, and who you can trust to pay on time – if ever.
Note the D&B/Huaxia JV started in Dec 2006, more than a year after Deutsche Bank acquired a 20% stake in Huaxia, yet it doesn't seem to be getting a lot of traction yet. Probably not ideal to structure this sort of thing as a JV – since it's not in the business of actually granting credit, just acting as an information service, and since D&B is a strong global brand that can quickly earn trust in China, it's probably better structured as just a Foreign Enterprise, ideally selling stakes in that enterprise to each of the biggest Chinese banks. That way you've got government support, access to proprietary government information, but you have the free market incentives necessary to succeed anywhere.
It's already been nearly 4 years, and the JV may need to be restructured, but D&B has the potential to have a huge impact on China – an impact on society far beyond what consumer goods companies can hope for.
It's difficult to find a running partner with your same schedule and your same ability.
It's a lot of work to track your progress, and there's not much sense of accomplishment.
First, the Sennheiser PMX 680i earphones hook over your ear, making them the first earphones to not fall out of my ears when running vigorously, the earphones also have an onboard control (volume, pause) and a microphone – just like the standard iPhone 4 headset.
Next, there is an iPhone App called "Jog Log" that supports multi-tasking the way you would expect, including some smart iTunes controls that also work exactly the way you would expect. There are lots of iPhone running Apps, but Jog Log actually lets you listen to your music, and even to pause and skip, but doesn't get in the way.
Jog Log also gives your a "Ghost Partner" that you can use to train against. First, go into Settings / Audio Cues and turn ALL of the Audio Cues on. This way you get updates on your Average Pace, Current Pace, Target Pace and Heart Rate – typically every minute. You can adjust the Cue frequency if you like.
Then, go into Settings / Target Pace, and set the pace of your Ghost Runner Nemesis. As you're running, you'll get an updated every minute telling you how far you are ahead of (or behind) the Ghost Runner.
When using Jog Log, you get all the information you could want while you're running, and you never need to actually look down at your iPhone until you get home and want to inspect the map of the run you just completed.
Last, there's the DailyMile, which Jog Log integrates with, and will automatically pump your daily run results into. DailyMile keeps stats on how much you've run this week, this month, year-to-date, and lifetime – including maps of your runs, commentary and even blog posts if you like. DailyMile is a whole online community focused entirely around running.
Jog Log also has Heart Rate monitor integration, and lots of innovative Heart Rate related features in store. If you've got your own Heart Rate monitoring ideas, join in the discussion.
If you're using this monitoring solution in Shanghai, be sure to fix your iPhone GPS first.
UPDATE PPS releases official Mac version.
PPS recently released the first official Mac OS X version of PPStream. Mac OS X ".pkg" or ".dmg" installer packages are available. It's probably easiest to just grab the installer here pps.dmg. Or you can directly visit the new PPS for Mac download page to view all available options.
Note that PPS is also available for iPad, iPhone, Android and Linux!!!
Way to go PPS team.
For reference, I've included the origional PPS vmware instructions below, but they are now obsolete.
Our last Mac OS X problem is the "U盾" for online banking "网上银行". Even QQ works quite well on Mac OS X these days.
PPS (Peer-to-Peer Stream) a popular P2PTV service works like a Real Time version of BitTorrent, merging the Internet peers provided content into a local steam that's read locally by Windows Media Player, Real Player, or another similar plugin.
PPS is only available for Windows. Fortunately, modern Mac computers are based on x86 architecture (same as a PC chip) and modern x86 CPUs have extensions optimizing them for Virtualization – allowing a Virtual OS inside your regular computer to run at nearly the same speed as any other applications. Both x86 Intel (Intel VT-x) and AMD (AMD-V) chips support such Virtualization, though all Mac's use Intel chips due to Intel's strength in low power, mobile computing such as the Intel-M.
Wine would be the most ideal way to run PPStream, as it emulates Windows without actually requiring your virtual machine to have Windows installed, but unfortunately PPStream isn't compatible with either the OpenSource Wine or with CodeWeavers "CrossOver" commercial version of Wine.
VirtualBox is also free, and under some circumstances will allow you to run PPS, but there are some bugs when resizing the "Windows XP" screen on your Mac Desktop. If you ONLY run PPS full screen (and never run it as a background window), the VirtualBox is another fast, free way to run PPS on Mac OS X.
Parallels was the first virtualization package available for Mac OS X, but I've found VMware to be more stable and less frustrating over the long term, so I highly recommend VMware. There VMware vs Parallels wikipedia page seems to be run by the Parallels marketing department, but LowEndMac has an extensive VMWare vs Parallels article. VMWare Fusion works perfectly running PPStream, regardless of Single Window Mode, Full Screen Mode, Unity Mode, regardless if you are constantly resizing, or if you just use one screen size.
The Ryder Cup, a competition between the USA and Europe, is held ever other Autumn. Note that prior to 2001 it was held on odd years, 2001 was skipped, so now it's held on even years.
At last weekends Ryder Cup, at the Celtic Manor in Wales, Tiger Woods hit his ball straight at Mail on Sunday photographer Mark Pain's camera lens, enabling Pain to capture this amazing shot on his Nikon D3S camera, with a 24-70 mm lens and a shutter speed of 1/1000 of a second. See the original MailOnline article.
Perhaps more interesting is the "Cigar Guy" in the upper right corner of the picture. The legend of Cigar Guy was born. You can see a bunch more information about Cigar Guy here.